Written Answers Nos. 49-73
49. Deputy Micheál Martin asked the Taoiseach and Minister for Defence the number of FOI requests his Department has received since January 2018; the number that were appealed, refused and granted, respectively; the costs that were applied; and if he will make a statement on the matter. [25960/18]
Amharc ar fhreagraMy Department has received a total of 75 Freedom of Information (FOI) requests as of 11 June 2018, a breakdown of which is provided in the table below. No costs have been applied to any FOI requests received to date in 2018 and there have been no appeals received to date.
|
Number of FOI requests received to date in 2018 |
Number were transferred to another FOI body* |
Number that were refused |
Number that were granted/part-granted |
Number that were withdrawn |
Live FOI's |
|
75 |
9 |
20 |
20 |
7 |
19 |
* Transferred to other FOI bodies as the records requested were not held by the Department of Defence.
50. Deputy Seamus Healy asked the Taoiseach and Minister for Defence the number of occasions on which a Naval Service vessel participating in Operation Sophia in the Mediterranean Sea docked at an Italian port since 25 July 2017; the number of occasions on which migrants and refugees have been put ashore at an Italian port directly by an Irish vessel participating in Operation Sophia since the same date; the number of migrants and refugees that were put ashore directly from an Irish vessel participating in Operation Sophia on each occasion since the same date; and if he will make a statement on the matter. [26007/18]
Amharc ar fhreagraIn July 2017, Government and Dáil approval was secured for the deployment of an Irish Naval Service vessel as part of Operation Sophia. Irish naval vessel L.É. Niamh subsequently deployed on 6 October 2017 to join Operation Sophia and returned on 20 December 2017. The participation by L.É. Niamh in Operation Sophia represented the first involvement by the Naval Service in a multilateral security operation under a UN mandate. In the course of an 11 week deployment in the Mediterranean, L.É. Niamh rescued 613 migrants, assisting with a further 107 migrant rescues.
In February 2018, the Government approved the consecutive deployment of 2 naval vessels for a period of approximately 30 weeks running from mid-April to end-November. L.É. Samuel Beckett is currently deployed in this operation and will be replaced in mid-July by L.É. James Joyce.
Irish Naval Service vessels participating in Operation Sophia have to date docked a total of eight times in Italian ports. On seven occasions the ships docked for the purpose of refuelling and replenishing and on one occasion, in 2017, L.E. Niamh docked for the purpose of disembarking 294 migrants ashore. In the case of other migrants rescued as part of L.É. Niamh's 2017 deployment, these were transferred for disembarkation on to Italian Coastguard vessels or to another Operation Sophia vessel for disembarkation at an Italian port. In addition to search and rescue operations, Irish naval vessels may be assigned activities in support of the core tasks of the Operation Sophia mission including, gathering information on oil smuggling, patrols focusing on countering illegal arms trafficking, operations to intercept smugglers and people traffickers and monitoring the effectiveness of the Libyan Navy and Coastguard activity from a stand-off distance.
Operation Sophia has so far contributed to the apprehension of 139 suspected smugglers and traffickers, removed approximately 545 boats from criminal organisations availability, contributed to 307 Safety of Life at Sea events and rescued over 44,250 migrants.
51. Deputy Micheál Martin asked the Tánaiste and Minister for Foreign Affairs and Trade the number of FOI requests his Department has received since January 2018; the number that were appealed, refused and granted, respectively; the costs that were applied; and if he will make a statement on the matter. [25964/18]
Amharc ar fhreagraA breakdown of the Freedom of Information (FOI) requests received by my Department since January 2018 is set out in the table below. Search and retrieval fees were not charged for any of these requests. To date four requests for internal reviews of decisions have been sought and review fees of €90, as prescribed by the legislation, were applied to reviews of requests of a non-personal nature.
|
FOIs |
Number |
|
Number of FOI requests granted |
19 |
|
Number of FOI requests part-granted |
31 |
|
Number of FOI requests refused |
18 |
|
Number of FOI requests withdrawn |
15 |
|
Number of FOI requests withdrawn and handled outside of the Act |
33 |
|
Number of FOI requests currently being processed/on hold |
49 |
|
Total number of FOI requests received to date |
165 |
52. Deputy Clare Daly asked the Tánaiste and Minister for Foreign Affairs and Trade if his attention has been drawn to a report by the Israeli Ministry for Strategic Affairs and Public Diplomacy in which a charity (details supplied) is misrepresented in a misleading manner regarding the nature of that organisation's work in the occupied territories of Palestine; and if he will make a statement on the matter. [26027/18]
Amharc ar fhreagraI am aware of the report in question, which my Department has examined. A key priority of the Israeli Ministry of Strategic Affairs and Public Diplomacy is to combat domestic or international criticism of, or pressure on, Israel, and in particular to combat support for boycott campaigns. Material produced by the Ministry should be evaluated against that background. The report makes allegations against a wide range of respected European and Palestinian NGOs. Most, if not all, of the activities which are detailed in the report amount to the expression of legitimate political views, or campaigns in favour of such views. Both NGOs and citizens are entitled to hold and express peaceful political views, including views which are not shared by their Governments. For example, Ireland does not support commercial, cultural or other boycotts against Israel, for reasons which have been explained many times in the Dáil. However, the Government has accepted and defended the right of individual citizens, and civil society organisations, to practice and advocate so long as there is no attempt to force others to do the same, and no advocacy of violence. The report does not differentiate between Israel and the Palestinian Territory occupied by Israel, and uses terms which imply that the occupied territory is part of Israel, for example describing the West Bank as “Israel’s Judea and Samaria regions”. Ireland does not recognise the West Bank and Gaza as part of Israel, in line with numerous UN Security Council Resolutions. Most recently, UN Security Council Resolution 2334 of 23 December 2016 recalls, inter alia, that any changes to the 1967 lines, other than those agreed by the parties through negotiations, cannot be recognised, and that Israel, as an occupying power, is obliged to abide by its legal obligations and responsibilities under the Fourth Geneva Convention. Nor, in fact, has Israel officially claimed that these territories are part of Israel, so there are elements of this report which are not in line with stated Israeli policy.
Finally, the report makes a linkage between donor support for any activity by the selected NGOs, and support for their advocacy activities related to Israel or Palestine. I would be concerned that accepting such a linkage could have the effect of creating pressure on NGOs to avoid controversial issues, which would reduce the space for legitimate political debate, and potentially reduce scrutiny on human rights issues linked to the occupation of the Palestinian Territory. Israel must of course expect consistent scrutiny of its actions while it remains an occupying power.
The views expressed in the report, including those detailed above, have been put to my Department from time to time by Israeli authorities, and my officials have responded on the lines I have outlined here. They were put to me directly by Prime Minister Netanyahu in my first meeting with him in July of last year. I have always made clear my support for freedom of speech, and the importance of a vibrant civil society, and that this includes supporting the right to advocate for non-violent political views, even ones with which we disagree.
53. Deputy Clare Daly asked the Tánaiste and Minister for Foreign Affairs and Trade if the refuelling of an aircraft (details supplied) took place inside or outside Irish airspace; the location the aircraft travelled from with its fuel load; and if it passed through Irish airspace prior to the emergency diversion to Shannon Airport. [26030/18]
Amharc ar fhreagraA US military aircraft made an emergency landing at Shannon Airport on Sunday 3 June 2018. Prior notification was received from the US Embassy and the Embassy confirmed with my Department that the aircraft carried no arms, ammunition or explosives and was not involved in any intelligence gathering, military operations or exercises at the time of the flight. The aircraft in question’s destination was the United States, having originated in the UK. It was not scheduled to enter Irish airspace at any time and only entered to make this emergency landing.
54. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Foreign Affairs and Trade his plans to open a passport office in Northern Ireland; and if he will make a statement on the matter. [26036/18]
Amharc ar fhreagraThe Passport Service offers a range of convenient channels for submission of passport applications by Irish citizens. An online passport application service was launched in March 2017 and offers the convenience of an online application system 24 hours a day, 7 days a week for Irish citizens anywhere in the world, without the need for application forms, printed photos or witnesses. At present, the online passport application service accommodates adult passport renewal applications and passport card applications. It is planned to extend the online application facility to other categories of renewal by the end of 2018. People who cannot or do not wish to apply online have the option of applying through their local post office. The vast majority of applications received by the Passport Service from applicants residing in the island of Ireland are submitted through Passport Express and Northern Ireland Passport Express. Northern Ireland Passport Express allows applicants living in Northern Ireland to apply for their passport through more than 70 post offices.
Bearing in mind the availability of both the online and postal application channels, very few citizens living in the island of Ireland are required to travel a significant distance in order to apply for their passport. In the relatively small number of cases where citizens need to travel very urgently and do not have a valid passport, the Passport Offices in Dublin and Cork offer an appointment service.
Given the variety of options available, I am satisfied that the current needs of passport applicants are being met without the need for the establishment of a further passport office.
Advice and guidance on the above channels and other useful information on passports is available on the Department’s website at www.dfa.ie/passport.
55. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Foreign Affairs and Trade the number of staff working in the passport offices in counties Cork and Dublin; and if he will make a statement on the matter. [26037/18]
Amharc ar fhreagraThe number of Full Time Equivalent (FTE) Staff permanently employed by my Department and assigned to the Passport Service’s Cork office at the end of May 2018 was 85.9. The number of FTE Staff permanently employed by my Department and assigned to the Passport Service’s offices Mount Street, Dublin and Balbriggan, Co. Dublin office at the end of May 2018 was 266.9 In addition to this, the Passport Service received sanction this year for 220 Temporary Clerical Officers to be appointed to the Passport Offices in Dublin and Cork in accordance with application volumes allocated to each office. Of these Temporary Clerical Officers, 40 were assigned to the Passport Office in Cork and the remainder were assigned to the two Dublin offices.
56. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Foreign Affairs and Trade his Department's budget for 2018; the breakdown of same; and if he will make a statement on the matter. [26039/18]
Amharc ar fhreagraMy Department is responsible for two Votes, Vote 27 – International Co-operation and Vote 28 – Foreign Affairs and Trade. The net Estimate for Vote 27 in 2018 is €498,956,000 and the net Estimate for Vote 28 is €192,898,000. A full breakdown of the 2018 allocations to the two Votes can be found in the Revised Estimates for the Public Services 2018, which were published on 14 December 2017. A link to the published 2018 Revised Estimates, on the Department of Public Expenditure and Reform website, can be found here.
57. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Foreign Affairs and Trade the number of passport applications being processed at present; and if he will make a statement on the matter. [26040/18]
Amharc ar fhreagraThe Passport Service is currently in its peak season for passport demand with the vast majority of applications being received between February and August each year. The number of applications received from January to May this year is up by over 5% on the same period last year. The Passport Service is currently processing over 80,000 passport applications. These applications are going through the normal checking, processing and security stages. The Passport Service is meeting its target turnaround times for certain categories of applicants, and I acknowledge that there are delays in other categories. For applicants that have used the Online Passport Application service, the target turnaround timeframe of 10 working days (plus postage) is being met and in 50% of cases, applications are being processed in 5 working days (plus postage). The target timeframe of 15 working days for Passport Express renewals is also currently being met. The Passport Service acknowledges that for certain categories such as first time applicants and applicants with lost or stolen passports, processing is taking longer due to additional security checks. The Passport Service monitors the volume of applications received on an ongoing basis to ensure that resources are available to meet demand. In order to respond to anticipated application increases and to seasonal demands, the Passport Service received sanction for 220 Temporary Clerical Officers (TCOs) this year to be appointed to the Passport Offices in Dublin and Cork. These TCOs are working together with permanent staff to process passport applications and to deal with the high number of enquiries being made through the Passport Service’s various customer service channels. In addition to the intake of TCOs, staff from other Divisions in the Department have been reassigned to assist with enquiries, and targeted overtime is available.
A central element of my Department’s approach to managing increasing application volumes has been the implementation of service improvements in order to minimise the impact unusually high application volumes have on turnaround times. The Passport Reform Programme is delivering major upgrades to the passport service technology platforms and business processes as well as significant customer service improvements. The online passport application service, which was launched last year, will continue to make a major contribution to the effective management of exceptionally high volumes by allowing existing resources to be more effectively deployed within the Passport Service. I would encourage all applicants wherever possible to renew their passports using the online renewal service; it is the quickest, easiest and most convenient way to renew your passport.
58. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Foreign Affairs and Trade when it will be possible to renew a child's passport online; and if he will make a statement on the matter. [26061/18]
Amharc ar fhreagraAs part of an ongoing Passport Reform Programme, an online passport application service was launched on 30 March 2017. To date over 200,000 adults have renewed their passport using the online facility, with an average processing time of less than 10 working days. At present, the online passport application service accommodates adult passport renewal applications and passport card applications. My Department plans to roll out a similar service for the renewal of children’s passports by the end of 2018. The online passport application service has made a major contribution to the effective management of high application volumes. As more applications are processed online, staff have been freed up and reallocated to other essential work in the Passport Service such as the identification of fraud and the protection of the integrity of the Irish passport.
59. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Foreign Affairs and Trade the status of reform of the passport application system (details supplied); and if he will make a statement on the matter. [26062/18]
Amharc ar fhreagraPassport application forms are distributed to members of the public through public offices such as post offices, garda stations and libraries. The same application form is applicable irrespective of whether the applicant is a renewal or a first time applicant. The notes accompanying the application form have recently been updated to include information on the Online Passport Application service which is available for adults renewing their passport. This Online Passport Application service was launched in March 2017 and since then over 200,000 Irish citizens have applied for their passport using this service. It is the cheapest and most convenient way for an adult to renew a passport as it can be done online anywhere in the world, 24 hours per day, 7 days per week and removes the requirement for forms, witnesses or printed photos.
The Online Passport Application service is part of a wider Passport Reform Programme (2016 – 2021) which aims to roll out further online application services for other adult renewal categories and for children by the end of 2018. In 2015, as part of the launch of the Passport Reform Programme, a customer engagement survey was undertaken, the results of which indicated a very high level of interest in an online passport application service.
The continued uptake of the Online Passport Application service, along with the roll-out of online application options for further categories of applicants, has benefits for all categories of applicants. As more applications are processed online, resources within the Passport Office can be reallocated towards categories of applicants who experience longer processing times due to additional security checks being required, such as first time applicants or those with previously lost or stolen passports.
The Passport Service is committed to providing the highest level of service to customers and is satisfied that the Passport Service can best meet their needs by continuing to deliver major upgrades to the passport service technology platforms and business processes as well as making significant customer service improvements.
60. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Foreign Affairs and Trade the reason there is no printing facility for passports in County Cork; and if he will make a statement on the matter. [26063/18]
Amharc ar fhreagraThe Passport Service provides a range of application channels to Irish citizens wishing to apply for a passport. These include a postal application system, an online passport renewal application service and the network of Irish Missions worldwide. In the relatively small number of cases where citizens need to travel very urgently and do not have a valid passport, the Passport Offices in Dublin and Cork offer an appointment service. These appointments can be made online at www.passportappointments.ie. Passport printing and personalisation requires highly specialised machinery, auxiliary equipment and a temperature-controlled environment. The production equipment and suites need continual engineering support and trained staff to manage the sites. In addition to the purchase cost of a new passport printing machine, there are set up and maintenance costs associated with such equipment. The printing capacity of production equipment currently employed by the Passport Service is sufficient to meet current and anticipated future demand for passports. There are no plans at this time to commission additional passport production equipment or sites.
There is a facility in the Cork Passport Office that allows for the production of emergency travel documents where strict criteria for the issuance of such documentation have been met.
61. Deputy Micheál Martin asked the Minister for Finance the number of FOI requests his Department has received since January 2018; the number that were appealed, refused and granted, respectively; the costs that were applied; and if he will make a statement on the matter. [25963/18]
Amharc ar fhreagraTo date, 185 FOI requests have been processed by the Department of Finance since January 2018.
Five FOI requests were appealed to the Department requesting Internal Review; four affirmed the original decision, while one varied the original decision. One FOI request was appealed directly to the Office of the Information Commissioner and was subsequently withdrawn by the requestor.
To date in 2018, the fees that have been paid to the Department by requestors are €281.36 for FOI requests and €60.00 for Internal Reviews.
The Department publishes an FOI Disclosure Log on a quarterly basis, since January 2015, on the Department's website; this log details all FOIs processed by the Department.
62. Deputy John Brassil asked the Minister for Finance the reason VAT will no longer be reclaimable at purchase on classification N1 vehicles; if this will be reconsidered; and if he will make a statement on the matter. [25995/18]
Amharc ar fhreagra63. Deputy John Brassil asked the Minister for Finance the reason VRT is increasing on classification N1 vehicles; if the decision will be reconsidered; and if he will make a statement on the matter. [25996/18]
Amharc ar fhreagraI propose to take Questions Nos. 62 and 63 together.
I am informed by Revenue that section 130 of the Finance Act 1992, as amended by section 53 of the Finance Act 2017, provides that EU category N1 vehicles with 4 or more seats and to which a BE Bodyworks code has not been assigned will be included in the Category A rate from 31 July 2018. Those N1s with 4 seats or more and which have the passenger and cargo compartments completely separate will remain as Category B vehicles. This will ensure that genuine commercial vehicles continue to benefit from the lower rate of 13.3% VRT.
The EU N1 category incorporates certain vehicles that by design facilitate use for non-commercial purposes (specifically those with 4 or more seats) and that were, over time, increasingly being bought and used for purposes that were clearly not commercial. The tax advantages attached to these vehicles spurred sales volumes, creating distortions to the market and resulting in loss of revenues to the State. I am satisfied that the change in the legislation addresses this issue by providing for definitions of VRT categories A and B that accord with the design and functionality of both non-commercial and commercial vehicles.
I am further advised by Revenue that there are no VAT implications in relation to the VRT changes from 31 July 2018 and the normal VAT rules will continue to apply to the purchase of N1 vehicles.
The VAT Consolidation Act, 2010 provides that an accountable person is entitled, subject to the normal deductibility rules, to deduct the VAT incurred in respect of the purchase of certain business vehicles. Vehicles, such as vans, lorries, pick-ups and crew-cabs are often referred to as commercial vehicles for VAT purposes; they are used exclusively for business purposes which entitles the business to claim a full refund of the VAT incurred on the purchase. Vehicles, such as cars, are mainly used for private purposes and there is no right to deductibility. However, where a car is being used for at least 60% business purposes VAT legislation provides for a VAT refund of the VAT incurred on the purchase (to a maximum of 20%), if the car is registered for VRT purposes on or after 1 January 2009 and has a level of CO2 emissions of less than 156g/km.
64. Deputy John McGuinness asked the Minister for Finance his views on the report on community banking; the reason for the delay in publishing the report; if the delay is being caused by a disagreement between his Department and the Department of Rural and Community Development on the content of the report; if so, the points of disagreement; if the publication of the report will be expedited; and if he will make a statement on the matter. [26067/18]
Amharc ar fhreagraMy Department, along with the Department of Rural and Community Development, are responsible for the task of fulfilling the Programme for a Partnership Government commitment to "thoroughly investigate the German Sparkassen model for the development of local public banks that operate within well-defined regions".
Local public banking is where the state, or another public body, has ownership of a bank or other financial institution, as opposed to private ownership. In Germany, local public banks are called Sparkassen. The way the local public banking system is structured means that Sparkassen may only operate in specific geographic regions. This means that the lending activities of Sparkassen are confined to a particular local area. The aim and philosophy of Sparkassen is promoting and encouraging regional economic development and financial inclusion rather than solely profit maximisation. An important part of the business model of Sparkassen is working closely and building relationships with local small and medium sized enterprises to support the local regional economy.
As the Deputy will be aware, officials in both departments have been working closely together to conduct a thorough investigation of local public banks in Ireland, based on the German Sparkassen model. This investigation included a consultation process with stakeholders and interested parties. Additionally, there has been substantial engagement with Irish Rural Link and the Savings Bank Foundation for International Cooperation (SBFIC), the international development wing of the Sparkassen Group. As a result, the report contains an analysis of a proposal from these bodies for a possible model of local public banking in Ireland, which is based on the Sparkassen model.
Following considerable analysis by officials, my colleague, the Minister for Rural and Community Development, Michael Ring T.D., and I have taken time to carefully consider the completed report on local public banking. I am satisfied that a thorough analysis was undertaken by officials. Minister Ring and I circulated the report to all Government departments before jointly submitting it to Government at a Cabinet meeting in May.
I am pleased to inform the Deputy that the report has now been approved by Government and I anticipate that it will be ready for publication in the near future.
65. Deputy Michael McGrath asked the Minister for Finance the number of funds in existence for the rescue and stabilisation of credit unions; the value in each of these funds; if he has a role in deciding the future of these funds and the levies charged; if this is solely a matter for the Central Bank; the value of moneys extracted from each of these funds in each of the past five years in order to protect deposits, rescue credit unions or to deal with the liquidation of a credit union; and if he will make a statement on the matter. [26094/18]
Amharc ar fhreagraI can advise the Deputy that the following funds are in place which can be utilised under certain conditions to provide stabilisation, resolution or member deposit protection support respectively to credit unions.
1. The Credit Institutions Resolution Fund (CIRF)
The CIRF was established under Section 10(1) of the Central Bank and Credit Institutions (Resolution) Act 2011 (2011 Act). The Government contributed €250 million to the Fund in December 2011 to provide a source of funding for the resolution of financial instability in, or an imminent serious threat to the financial stability of an authorised credit institution, and in particular-
- To reimburse the Minister for any provision of a financial incentive pursuant to section 46;
- To provide funds for any payment required pursuant to section 37(1), 42(5), 48 or 98;
-With written consent of the Minister, to provide capital for a bridge-bank; and
- To meet the Bank's expenses in discharging its functions under this Act.
The total asset value of the CIRF Fund as at 31 December 2017, per the draft financial statements which are currently being audited by the Comptroller and Auditor General, is €269.7 million. The drawdowns (receipts) on the fund for each of the last five years are as follows:
2017: €0.52m
2016: €0.27m
2015: (€0.88m) net receipt
2014: €6.9m
2013: €26.9m
Under section 15(1) of the 2011 Act the Minister for Finance is required to make regulations prescribing the rate of contribution or a method of calculating the rate of contribution to the Credit Institution Stabilisation Fund. To enable the levy to vary from year to year regulations are made annually prescribing the rate of the levy and the basis on which it will be charged. Under section 16 of the 2012 Act consultation is required with the Central Bank and the Credit Union Advisory Committee (“CUAC”).
2. The Stabilisation Fund
In accordance with Part 4 of the Credit Union and Co-operation with Overseas Regulators Act 2012 credit unions contribute annually to a statutory Stabilisation Fund. The Stabilisation Fund, contained within the Credit Union Fund, is available to all credit unions with a reserve ratio equal to or greater than 7.5% of the credit union’s total assets and less than 10% and where the Central Bank assesses the credit union as viable. Stabilisation support will be provided to address short-term problems at credit unions that are viable but undercapitalised. Payment of an annual Stabilisation Levy commenced in 2015 (for a period commencing on 1 October 2014) and to date levies collected amount to €12.6 million. There have been no drawdowns, to date, from the Stabilisation Fund.
Under section 59(3) of the 2012 Act the Minister for Finance is required to make regulations prescribing the rate of contribution or a method of calculating the rate of contribution to the Stabilisation Fund which is a part of the Credit Union Fund. To enable the levy to vary from year to year regulations are made annually prescribing the rate of the levy and the basis on which it will be charged. Under section 59(3) of the 2012 Act consultation is required with the Central Bank and CUAC.
A review of the Stabilisation Levy was carried out in October 2017 and was published on my Department's website. On foot of this review the levy has been lowered to a rate of 0.017% while still meeting the original target of €30 million over a ten year period due to growth in assets for the sector. I have committed to a review of the levy again in three years before the introduction of the 2021 levy.
3. The Credit Union Fund
The Credit Union Fund was established under section 57 of the Credit Union and Co-operation with Overseas Regulators Act 2012 (2012 Act) for a number of purposes including the provision of stabilisation support, but primarily to provide a source of financial support for the restructuring of credit unions under the Credit Union Restructuring Board (ReBo) and to meet the expenses of ReBo in discharging its functions. The Government provided €250 million? to the Credit Union Fund specifically for restructuring under ReBo. The Restructuring Levy (ReBo Levy) is provided for under section 47 of the 2012 Act and commenced in 2014. The ReBo levy for 2015 and 2016 collected €1.43 million and €6.58 million respectively. The total ReBo levy collected for the year ending 31 December 2017 was €1.63 million. Approximately €22.6 million has been drawn from the Credit Union Fund for restructuring purposes. ReBo concluded its restructuring work on 31 March 2017 and, as such, no further levies will be imposed after 2017.
4. Deposit Guarantee Scheme (DGS)
EU Deposit Guarantee Scheme Directive (2014/49/EU) protects depositors in the event of a bank, building society or credit union authorised by the Central Bank being unable to repay deposits. The DGS is administered by the Central Bank and is funded by the institutions covered by the scheme. The DGS protects:
- depositors if a bank, building society and/or credit union authorised by the Central Bank is unable to repay deposits;
- eligible deposits up to €100,000 per person per institution;
- current accounts, deposit accounts, share accounts in banks, building societies and credit unions.
Following the introduction of the European Union (Deposit Guarantee Schemes) Regulations 2015 (S.I. No. 516 of 2015), new funding arrangements, requiring the DGS to reach a target fund level of 0.8% of covered deposits by 2024 were introduced resulting in the establishment of the DGS Contributory Fund in 2016. A risk-based methodology, in line with European Banking Authority (EBA) guidelines, is employed to calculate annual contributions for each institution based on their degree of risk and level of covered deposits. The DGS fund currently stands at €157.3 million - the total contribution to the fund by credit unions to date is €25.7 million. The total drawdowns on the fund in each of the last five years are as follows:
2017: €39.8 million (Charleville Credit Union Limited)* - returns from liquidation not yet received but will be repaid to the DGS Contributory Fund.
2016: €22.8 million (Rush Credit Union Limited)* of which €15 million returns from liquidation to date has been repaid to the credit institutions in proportion to the amount which they contributed to the payout.
2015: nil
2014: €11.0 million (Berehaven Credit Union Limited)* of which €8.6 million returns from liquidation has been repaid to the credit institutions in proportion to the amount which they contributed to the payout.
2013: nil
* Includes small value payments issued in subsequent years in relation to these payout events.
66. Deputy Michael McGrath asked the Minister for Finance the number of cases in which the Revenue Commissioners have found against individuals who failed to declare rental income from renting their accommodation through a company (details supplied) in each of the past five years; the value of income tax that was unpaid as a result; the value of interest and penalties charged; and if he will make a statement on the matter. [26095/18]
Amharc ar fhreagraRevenue have informed me that they are bound by taxpayer confidentiality in accordance with Section 851A of the TCA 1997 and thus can not provide any information that might disclose the tax affairs of any individual taxpayer or business, including in regard to any third party.
The vast majority of taxpayers are voluntarily compliant and Revenue assume that recipients of income from the provision of short-term accommodation have declared the relevant details to them for all years. However, where a taxpayer has not declared such income, Revenue strongly recommend that they do so immediately as continued non-compliance can become costly due to the possible application of interest and penalties on any outstanding tax amounts and, may lead to publication in the Quarterly Defaulter’s List, or possible prosecution in more serious cases.
67. Deputy Michael McGrath asked the Minister for Finance the number of landlords or individuals included in the investigation recently commenced by the Revenue Commissioners on undeclared rental income through the use of websites such as a website (details supplied); and if he will make a statement on the matter. [26096/18]
Amharc ar fhreagraI am advised by Revenue that it has not started a specific investigation of the type described by the deputy but that the rental sector, including businesses or taxpayers operating through online websites, are subject to the same level of risk analysis and intervention scrutiny as any other commercial entity. The risk analysis includes examination of data that is extracted from multiple sources including information supplied directly by the taxpayer or business, intelligence and information provided by third parties in accordance with Section 888 of the TCA 1997, which includes the rental income sector.
Revenue have informed me that when they receive third party data, it is first of all matched against the taxpayer record to confirm compliance and to identify any mismatches across all tax receipt ranges, including rental income. Where mismatches are identified Revenue deploys the most appropriate intervention commensurate with the level of risk involved. These interventions can range from various assurance checks to Audits or Investigations in the most egregious cases.
68. Deputy Michael McGrath asked the Minister for Finance the tax rules regarding rental income earned through the use of websites such as a website (details supplied); the income thresholds involved; if rent-a-room relief is available to a person who rents a room on a short-term basis through a website; if rental income earned through the use of the website and similar sites falls under the same rules as regular rental income; and if he will make a statement on the matter. [26097/18]
Amharc ar fhreagraI am advised by Revenue that income arising from the provision of short term accommodation through online websites is subject to tax and the amount of taxable income is computed and charged to tax in the normal manner. Where the accommodation is provided as part of a trade carried on by the taxpayer, the income is taxable under Case I of Schedule D of the Taxes Consolidation Act 1997. However, where the provision of guest accommodation is occasional in nature, the income arising should be treated as miscellaneous income (taxable under Case IV of Schedule D). Under self-assessment rules, a person is obliged to submit an annual tax return showing his/her taxable income from all sources (including rental income) and pay the tax due on that taxable income.
PAYE taxpayers who have also received profit income from the provision of rooms through online accommodation sites also come under the self-assessment system and, therefore, have an obligation to make an annual tax return showing all sources of income and to pay the tax due on that income. However, in certain circumstances, PAYE taxpayers (excluding certain company directors) whose combined taxable profit from their non-PAYE income is less than €5,000 (or where the gross income is less than €30,000) per annum may elect to pay the tax due on such taxable profit through the PAYE system by reducing their personal tax credits. Where the tax due on all such income has been collected through the PAYE system for a tax year there is no obligation to complete a tax return for that tax year unless specifically requested to do so by Revenue.
Where taxpayers have already filed their 2016 tax return but have not declared profit income from sources referred to by the Deputy, or similar sources, they may self-correct their tax return without incurring penalties, provided it is completed by 31 October 2018 and they have not been notified by Revenue of a compliance intervention. It should be noted that interest on any outstanding tax amount will still be payable and will continue to accumulate until the outstanding amount is paid. For taxpayers who have not yet filed a tax return or have not declared relevant income, they should write to their local Revenue office, setting out details of any income received and related expenses for all relevant years.
Regarding rent-a-room relief, this is provided for in Section 216A of the TCA 1997. Under the legislation, sums arising to an individual in respect of the letting of a room or rooms as residential accommodation in his or her home and from meals or other services supplied in connection with the letting are exempt from income tax, USC and PRSI where these sums are below the annual limit for the tax year in question (€12,000 for 2015 and 2016 and €14,000 for 2017 and subsequent years) and certain other conditions are satisfied.
The purpose of the relief is to increase the supply of affordable rental residential accommodation by incentivising homeowners to rent out a room or rooms in their principal private residence to individuals. It applies where an individual is effectively using the room either on its own or in conjunction with other parts of the residence, as his or her home. The relief is not, and never was, intended to apply to income arising from the provision of guest accommodation to occasional visitors and Revenue has consistently clarified this point and I am aware that the clarification has also been subject to significant coverage.
Revenue has recently published comprehensive guidance across all taxes, including Income Tax and VAT, on the tax treatment of income from the provision of short-term accommodation, which the Deputy may find helpful. The information is available on Revenue’s website at the following link.
69. Deputy Michael Healy-Rae asked the Minister for Finance if State-owned banks such as a bank (details supplied) will be supporting a new form of payment in the near future; and if he will make a statement on the matter. [26121/18]
Amharc ar fhreagraAs the Deputy is aware, the State's shareholding varies across each of the three main banks.
AIB currently supports Apply Pay and details are available on their website: https://aib.ie/ways-to-bank/apple-pay
Bank of Ireland provided the following reply:
"Bank of Ireland is not a State owned bank. The Bank has an existing Pay to Mobile service for customers and expects to integrate other third party phone payments propositions in the future. However, it is not in a position to confirm timings.
We have a continuous focus on implementing digital solutions, across all channels, to improve and enhance how we respond to the changing needs of our customers. Bank of Ireland is investing significantly in its technology and core banking systems which will improve the capabilities of its customer mobile propositions and payment systems."
PTSB provided the following response:
"Permanent TSB continues to review market developments in Payments. Development of wallet capabilities such as ApplePay is part of the Bank’s plans, but there is no indicative launch date as yet."
70. Deputy Róisín Shortall asked the Minister for Finance the amount of tax relief claimed on health expenses; the number of persons and tax units in receipt of the relief; the number of claims that were investigated; the number of claims that were disallowed in each of the past five years, in tabular form; and if he will make a statement on the matter. [26130/18]
Amharc ar fhreagra71. Deputy Róisín Shortall asked the Minister for Finance the amount of tax relief claimed on nursing home expenses; the number of persons and tax units in receipt of the relief in each of the past five years, in tabular form; and if he will make a statement on the matter. [26131/18]
Amharc ar fhreagra72. Deputy Róisín Shortall asked the Minister for Finance the amount of tax relief claimed on the cost of employing a home carer; the number of persons and tax units in receipt of the relief in each of the past five years, in tabular form; and if he will make a statement on the matter. [26132/18]
Amharc ar fhreagraI propose to take Questions Nos. 70, 71 and 72 together.
I am advised by Revenue that the Cost of Tax Expenditures Table is available on the Revenue Statistics webpage at this link.
This sets out, in tabular form, data on a wide range of reliefs, credits and allowances including person taking care of incapacitated taxpayer, health expenses and nursing home related health expenses. The information is available up to 2015, the latest year for which data is currently available. The number of claimants included in the data is based on taxpayer units. However it is important to note that in the case of jointly assessed persons, for example in a marriage or civil partnership, the information is recorded as one unit. As a consequence it is not possible to provide the Deputy with the exact number of individuals that are in receipt of these reliefs.
In relation to Question 26130/18, the following table sets out the number of PAYE health expenses claims that were reviewed and disapproved from 2013 to 2017. Revenue has advised me that to include the same information in respect of self-assessed cases would require a very significant manual review of records, which is not feasible to undertake. I am also advised that the information provided in the table shows the position up to 11 December 2017.
|
Year |
No. of Claims Reviewed |
Value of Claims |
No. of Claims Disapproved |
Amount Disallowed |
|
2013 |
7,945 |
€3,798,200 |
1,340 |
€908,992 |
|
2014 |
5,859 |
€2,770,178 |
1,092 |
€747,832 |
|
2015 |
6,132 |
€2,766,510 |
1,052 |
€699,290 |
|
2016 |
7,326 |
€3,038,810 |
1,221 |
€785,490 |
|
2017 (11 Dec) |
8,641 |
€4,583,867 |
1,374 |
€1,102,720 |
|
Total |
35,903 |
€16,957,565 |
6,079 |
€4,244,324 |
73. Deputy John McGuinness asked the Minister for Public Expenditure and Reform if the network coverage requirement criteria has been removed from consideration in the tender process under the mobile voice and data communications and associated products and services framework; if so, the reason behind the decision; if the requirement for previous client references have also been removed; if so, the reason; if the staff from the Office of Government Procurement have contacted private company procurement teams to push tariffs, pricing, products and services provided by company (details supplied); if there is a protocol to be observed by the Office of Government Procurement staff relevant to attending the launch events of products and services by the company; if so, if the protocols are being observed; and if he will make a statement on the matter. [26065/18]
Amharc ar fhreagraProcurement is a key element of the Government's Reform agenda. The Office of Government Procurement (OGP) was established to drive the reform agenda, adopt a strategic approach to public procurement, leverage the State's spending power and deliver savings for the State.
Framework agreements are one of a number of ways in which the OGP engages with the market to achieve value for money in the delivery of much-needed public goods and services. Framework agreements are established through competitive procurement processes and are agreements with suppliers or service providers which set out terms and conditions under which specific contracts can be awarded during the term of the agreement.
The OGP actively engages with our Public Sector clients and their representatives on the Public Procurement Reform Programme and the procurement solutions available to them. In relation to the ‘Mobile Voice and Data Communications and Associated Products and Services Framework’, the network coverage requirement criterion is available for use by Contracting Authorities and has been used in the majority of mini-competitions to date. It is a matter for individual Contracting Authorities to determine appropriate award criteria to meet their requirements under any mini-competition drawn from the framework. The requirement for previous client references was part of the selection criteria for the Framework. The OGP has protocols and ethical guidelines in place relevant to staff attending events and product launches by private companies and all staff are subject to and aware of these protocols.
