Tuesday, 15 Jan 2019

Written Answers Nos. 169-189

Human Rights

Ceisteanna (169)

Niall Collins

Ceist:

169. Deputy Niall Collins asked the Tánaiste and Minister for Foreign Affairs and Trade if he will provide an update on the situation in Venezuela; and if he will make a statement on the matter. [1682/19]

Freagraí scríofa

Tánaiste and Minister for Foreign Affairs and Trade

I am gravely concerned by the ongoing political, economic, social and humanitarian crisis in Venezuela, which continues to deteriorate. The worsening crisis is causing mass migration that creates challenges to host communities and to regional stability.

This crisis is having a dire impact on the Venezuelan population both inside and outside the country, and on the neighbouring countries that are receiving ever increasing numbers of Venezuelan migrants and refugees. The UN estimates that the number of Venezuelans who have left their country since 2015 has reached over three million, with the majority of these travelling to nearby countries in the region.

Humanitarian needs are acute, with severe shortages of food and medicine leading to high rates of malnutrition and the spread of illness and disease. I am particularly concerned by the humanitarian dimension of the crisis, and I urge the Government of Venezuela to acknowledge the full extent of that crisis and allow humanitarian actors to operate without interference.

Neighbouring countries hosting Venezuelan migrants are carrying an enormous burden and must be supported. The situation is particularly acute in Colombia, which has received over one million Venezuelans. In addition, large numbers of Colombians, formerly economic migrants in Venezuela, have returned home to Colombia.

Ireland is fully supportive of the €55 million funding that has been committed by the EU for humanitarian assistance. This funding supports the EU response to help the most vulnerable, and support the reception capacities of the host communities in the region. The EU's assistance, delivered through partners on the ground, focuses on emergency healthcare, food aid, shelter and protection for the most vulnerable families affected by the crisis.

I, along with my EU partners, have repeatedly called on the Venezuelan Government to engage in dialogue with the opposition, to respect the electoral calendar and to fully restore the country’s democratic institutions. It is regrettable to see the Venezuelan Government not heed these calls for fresh presidential elections in accordance with internationally recognised democratic standards and the Venezuelan constitutional order.

On 10 January, President Maduro started a new mandate on the basis of non-democratic elections. Ireland was not represented at the inauguration, and fully supports the declaration by EU High Representative Federica Mogherini of 10 January. This statement reiterates that the May 2018 presidential election was neither free nor fair, and that its outcome lacked credibility. The statement also urges President Maduro to recognise and respect the role and independence of the democratically elected National Assembly, to release all political prisoners, to uphold the rule of law, human rights and fundamental freedoms, and to urgently address the needs of the population.

Ireland also regrets the negative impact the assumption of this new mandate may have on the possibility of a negotiated solution to this crisis. It is my continued belief that credible and meaningful dialogue is the most effective means of achieving a peaceful negotiated solution to the crisis currently affecting the country. To that end, it will be vital that the EU remains engaged with all stakeholders in Venezuela.

The EU is currently exploring the potential of setting up an International Contact Group (ICG) for Venezuela. This group would consist of the EU, a number of EU MS, and other important actors with varying political views on the situation in Venezuela. The ICG would not have the role of a mediator, but rather would aim to facilitate a solution to the crisis. The role is envisaged as mainly assisting in putting conditions in place to allow for a political process to take place. I would welcome the establishment of an ICG and I hope that it will be a useful vehicle for information sharing and encouraging dialogue.

The situation in Venezuela continues to be discussed at the highest levels within the EU and was discussed by Foreign Ministers at our meeting on 10 December. I welcome the high priority given to the issue by the EU, and I believe that it is important for us to work in step with our like-minded regional partners.

Our Embassy in Mexico is responsible for our diplomatic relations with Venezuela and is monitoring the situation closely, engaging with partner organisations on the ground and with EU Missions in Caracas. Ireland will continue to engage regularly with our EU partners on this issue, as well as with affected countries in the region.

Question No. 170 answered with Question No. 139.

Human Rights

Ceisteanna (171)

Niall Collins

Ceist:

171. Deputy Niall Collins asked the Tánaiste and Minister for Foreign Affairs and Trade if he will provide an update on the situation in Rakhine state, in particular recent clashes in the region; the efforts being made by the EU, the UN and the international community to protect civilians and uphold human rights; and if he will make a statement on the matter. [1684/19]

Freagraí scríofa

Tánaiste and Minister for Foreign Affairs and Trade

I am very concerned by the recent escalation of violence in Rakhine State and I call for the immediate cessation of violence before further loss of life. All sides must exercise restraint and respect their obligations under international humanitarian law to protect civilians.

I welcome the unilaterally declared ceasefire by the Military in many of the conflict areas in the North and East of Myanmar something I hope can be extended beyond four months and include Rakhine State. Ultimately, the long-standing and very deeply rooted tensions and divisions in Rakhine State can only be solved through dialogue and an inclusive political process. The report of the Kofi Annan-led Advisory Commission on Rakhine State is an important tool in this regard providing a roadmap for sustainable peace building and development for the benefit of all civilians. In the meantime, civilians must be shielded from the violence that has once again forced people to flee from their homes.

Officials in my Department, including in our embassies in Thailand and Vietnam, will continue to monitor the situation in close contact with the EU Delegation in Myanmar. We will continue to work with our international partners to urge progress within Myanmar on these difficult issues. Together we must pursue a future that brings peace, reconciliation and prosperity for everybody in Myanmar.

Human Rights

Ceisteanna (172)

Niall Collins

Ceist:

172. Deputy Niall Collins asked the Tánaiste and Minister for Foreign Affairs and Trade if he will provide an update on efforts at EU and international level to prevent the persecution of Christians around the world; and if he will make a statement on the matter. [1685/19]

Freagraí scríofa

Tánaiste and Minister for Foreign Affairs and Trade

Under Article 18 of the Universal Declaration of Human Rights, everyone has the right to freedom of thought, conscience and religion. This right, which is replicated in the International Covenant on Civil and Political Rights, includes freedom to change one’s religion or belief, and freedom, either alone or in community with others and in public or private and to manifest one’s religion or belief in teaching, practice, worship and observance. Ireland strongly condemns all forms of persecution on the basis of religion or belief, irrespective of where they occur and who the victims are.

Ireland is committed to promoting and protecting human rights, including freedom of thought, conscience and religion through our work at the EU, the UN Human Rights Council and the UN General Assembly. Ireland also uses the Universal Periodic Review (UPR), a mechanism of the Human Rights Council, to remind countries under review of their obligation to advance fundamental freedoms, including the right to freedom of religion or belief, under international human rights law.

At EU level, Ireland played a key role in the adoption by the European Union of guidelines on freedom of religion or belief during our Presidency in 2013. These guidelines provide a framework for the promotion of this right in the EU's external human rights policy.

Addressing the high level segment of the 37th session of the Human Rights Council in February 2018, my colleague, Minister of State for the Diaspora and International Development, Ciaran Cannon highlighted threats to freedom of religion and belief and minority religious communities worldwide, including those of Christian, Muslim and Baha’i faiths.

At the same session of the Council, Ireland participated in the Interactive Dialogue with the Special Rapporteur on Freedom of Religion or Belief, Mr. Ahmed Shaheed, welcoming the work he has undertaken to date and assuring him of Ireland’s continuing support for his mandate.

Most recently at the 73rd Session of the United Nations General Assembly in November 2018, Ireland supported the EU led resolution on freedom of religion or belief and we also participated in an interactive dialogue with the Special Rapporteur on Freedom of Religion or Belief, during which we condemned restrictions placed on fundamental human rights, including the right to freedom or religion or belief, by using national legislation to enforce such measures in the name of national security.

Departmental Correspondence

Ceisteanna (173)

Thomas P. Broughan

Ceist:

173. Deputy Thomas P. Broughan asked the Tánaiste and Minister for Foreign Affairs and Trade the customer complaints received by his Department in each of the years since 2016; if the complaints are grouped into categories; the nature of the complaints; the resolution of same; and the number of complaints progressed to the relevant Ombudsman in each of the years since 2016. [1873/19]

Freagraí scríofa

Tánaiste and Minister for Foreign Affairs and Trade

From time to time my Department receives comments from members of the public giving feedback on how we could improve our services both at home and at our Missions abroad. We are committed to constantly improving how we conduct our business and to ensuring that our staff across all offices, both in Ireland and our global network of Embassies and Consulates, act in a highly professional manner at all times.

My Department is fully committed to investigating and responding to every complaint within a timeframe of 20 days. If a complainant is not satisfied with the explanation or the outcome, he or she can request a review by writing to the Central Coordination Unit of the Department.

Within my Department, the Passport Service received more than 733,000 and 780,000 passport applications in 2016 and 2017 respectively. In 2018, in excess of 862,000 applications were received. With this volume of applications, the Passport Service deals with the highest number of customers of any of the Divisions within my Department.

The Passport Service recorded the following number of complaints for the each of the years requested which were addressed directly to the Department of Foreign Affairs and Trade:

Year	No. of complaints
2016	25
2017	92
2018	118

There were also a number of complaints received via the Office of the Ombudsman, none of which were upheld by that Office:

Year	No. of complaints
2016	3
2017	3
2018	10

The complaints received fall into the following broad categories:

Communication (e.g: Difficulties in communicating with the office, lack of clear information)

Processing times (e.g: Inadequate processing times)

Customer service (e.g: Poor customer service, errors on Passport data page, loss of documents)

Among the measures taken to ensure improved customer service and, in particular, the management of overall demand and seasonal application increases are the recruitment of additional staff, targeted overtime, re-organisation of production process and administrative arrangements and the continuous implementation of service improvements through the Passport Reform programme.

Each year the Passport Service recruits over 220 Temporary Clerical Officers (TCOs) to assist in processing passport applications and deal with the queries from the general public. For 2019, over 230 TCOs will be assigned to the Passport Service to deal with the increased volume anticipated during the peak season. A dedicated Customer Service Hub has been established to deal with queries from the public. The number of staff that will be answering queries in the Customer Service Hub will have trebled since 2016. In addition to the normal seasonal intake of temporary staff, more than 50 additional permanent staff are being assigned to the Customer Service Hub.

The Passport Reform Programme continues to deliver 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 in March 2017 for adults renewing their passport, has been expanded to other adult renewal categories and for children since November 2018. This expansion means more than half of all passport applicants are now eligible to renew online. The online passport renewal service bring benefits for customers with faster turnaround times of 10 working days, excluding post. In addition, the costs of renewing a passport online is cheaper than alternative methods, with fees for all online applications reduced by €5 across all application types.

I am satisfied that these additional resources and the improvements in technology will bring about a greater level of customer satisfaction with faster turnaround times and greater access to information.

Mortgage Book Sales

Ceisteanna (174)

Peadar Tóibín

Ceist:

174. Deputy Peadar Tóibín asked the Minister for Finance his views on whether families should be allowed to purchase properties for the same amount at which they are sold to vulture funds. [54198/18]

Freagraí scríofa

Minister for Finance

I have been advised by the Central Bank of Ireland that when a consumer takes out a loan from a regulated lender (“the original lender”) it is subject to all the relevant Irish and EU consumer protections. Most loan agreements include a clause that allows the original lender to sell the loan on to another firm and when a loan is sold on to another regulated entity, the relevant Irish and EU consumer protections continue to apply. However, as Minister for Finance, I am unable to interfere with any commercial decision of a financial entity.

The Consumer Protection (Regulation of Credit Servicing Firms) Act 2015 ensures that the protections which applied before a loan was sold will continue to apply. The recently enacted Consumer Protection (Regulation of Credit Servicing Firms) Act 2018 will require that loan owners are regulated by the Central Bank.

There are both practical and commercial reasons why it would not be appropriate to allow borrowers to purchase loans for the same rate that they are sold to funds.

It is incumbent on the seller of loans to obtain the best price it can for them to improve the bank's capital position and enable it to continue lending to the real economy. Management may take the decision that it is more efficient and cost effective to make a single bulk sale than multiple individual sales with no certainty about completions. Disclosing the price is an extremely commercially sensitive issue and could lead to a breakdown of repayments. The rights and obligations of the borrower remain unchanged but the borrower may be less inclined to meet these obligations if they are aware of the discount which may have applied.

In addition, the discount often applies at a loan book level and specific discounts are not applied to individual loans. There can be wide variances for individual loans from the aggregate amount.

The Government is committed to supporting people in mortgage arrears to remain in their homes and there are a range of supports and services in place to assist people in that regard, including the Mortgage to Rent scheme; the personal insolvency system; and the Abhaile service which provides those in mortgage arrears with access to free financial and/or legal advice from professionals to advise them on their situation.

NAMA Social Housing Provision

Ceisteanna (175, 177)

Jim O'Callaghan

Ceist:

175. Deputy Jim O'Callaghan asked the Minister for Finance if a site (details supplied) in Dublin 8 can be used by NAMA to construct a significant amount of social and affordable housing; and if he will make a statement on the matter. [54234/18]

Bríd Smith

Ceist:

177. Deputy Bríd Smith asked the Minister for Finance the status of a site (details supplied) in Dublin 8; if the site is controlled by NAMA; if its potential use by public agencies or Dublin City Council for social or affordable housing has been examined; and if his officials or other Departments have met or had meetings with the receivers of the site to discuss the future of same. [54428/18]

Freagraí scríofa

Minister for Finance

I propose to take Questions Nos. 175 and 177 together.

I am advised by NAMA that it no longer has any involvement with the Player Wills site. The loans attaching to the site were fully repaid at par value by the borrower in late December 2018 and NAMA accordingly was obliged to release its legal charge over the site.

It is important to note that NAMA does not own or control property, rather NAMA owns loans for which the properties act as security. If a property owner repays the value of their loan, as occurred in this case, then NAMA no longer holds any security over the owner’s property. Thereafter, it is entirely a matter for the owner, in conjunction with the planning authorities, to determine how the property should be utilised.

NAMA was established as an independent commercial body and I do not have a role in its operations or decisions, or in relation to the properties securing its loans. In that respect, no official from my Department met with the former receiver of the Players Wills site in order to discuss the property.

Vehicle Registration Data

Ceisteanna (176)

Seán Haughey

Ceist:

176. Deputy Seán Haughey asked the Minister for Finance if there has been an increase in the number of used diesel vehicles imported from Britain and Northern Ireland in the past three years; the statistics for such imports; if an analysis has been undertaken as to the reason for the increase and its implications of same; and if he will make a statement on the matter. [54355/18]

Freagraí scríofa

Minister for Finance

Details of the net used diesel cars registered for VRT which were imported from the UK in the years 2016 to 2018 are as follows:

Year	No. of diesel cars registered
2016	52,358
2017	68,644
2018	70,140

The large scale importation of used diesel cars from the UK during 2016 to 2018 may be due to a number of factors such as the relative weaknesses of sterling and the disparity in policies between the UK and Ireland in relation to the taxation of diesel and diesel vehicles.

My Department recognises that the large scale importation of used diesel cars from the UK over the past number of years is undesirable from a public health perspective and also an Exchequer perspective. My Department has previously examined this issue in the context of the Tax Strategy Papers and intends to bring forward options to address the matter to the Tax Strategy Group later in the year.

Question No. 177 answered with Question No. 175.

NAMA Property Sales

Ceisteanna (178)

Eamon Ryan

Ceist:

178. Deputy Eamon Ryan asked the Minister for Finance the median selling price for NAMA units sold each year in each of the Dublin local authorities; and the median sale and lease price at which new units from NAMA are sold and leased to local authorities and approved housing bodies. [1626/19]

Freagraí scríofa

Minister for Finance

The median sale agreed price for NAMA-funded units in the years 2016 to 2018 is set out in the table below. I am advised by NAMA that median sales prices can change significantly from year-to-year in the same Local Authority Area, due to the differing nature of NAMA-funded schemes coming to the market.

Local Authority Area	2016	2017	2018
DLRCC	450,000	550,000	535,000
SDCC	297,500	358,000	373,000
Fingal Co. Council	450,000	298,500	370,000
DCC	330,000	340,000	385,000
All Dublin LAs	415,000	350,000	435,000

As regards your request for the median sale and lease prices for social housing units delivered by NAMA, I wish to advise that as some of these prices are subject to ongoing negotiations these figures are commercially sensitive. However these prices are based on prevailing market rates confirmed by independent valuations. In the case of social housing funded by NAMA provided through Part V obligations, pricing is determined in line with the statutory Part V framework. In the case of NARPS lease arrangements, rents are typically set so as to fall within a range of 78% to 83% of prevailing market rents at the time of the lease.

Customs and Excise Protocols

Ceisteanna (179)

Bríd Smith

Ceist:

179. Deputy Bríd Smith asked the Minister for Finance the training for custom officials that deals specifically with racial profiling; if training is provided as to the way in which to deal with and treat foreign nationals with respect; and the way in which persons who have negative experiences based on racial profiling or inappropriate comments can make a complaint or seek redress. [54369/18]

Freagraí scríofa

Minister for Finance

I am advised that all Revenue staff receive comprehensive induction training upon joining Revenue. This covers the Civil Service Code of Standards and Behaviour, Revenue’s Code of Ethics and Revenue’s Customer Service Charter, which includes a commitment to courtesy and consideration.

Revenue’s customs training programme includes a module in relation to human rights and equality. I am advised by Revenue that this training was developed in consultation with the Irish Human Rights and Equality Commission. The training includes understanding human rights, UN treaties, the UN International Convention on the Elimination of All Forms of Racial Discrimination, the European Convention on Human Rights, the concept of equality, the Equal Status Acts 2000-2015, discrimination, stereotyping, the Irish Human Rights and Equality Commission Act, 2014, the Public Sector Equality and Human Rights Duty, and unconscious bias.

Trainees use role-related scenarios to evaluate possible risk situations when discrimination could occur, and learn to address these risks. An equality and rights-based approach is taken. Training focusses on respect for the dignity of the person in each interaction with Revenue and the obligations of all staff members to treat every person with dignity and respect.

Revenue does not profile on the basis of race or nationality.

Under Revenue’s Customer Service Charter, there are comprehensive complaints and appeal procedures open to all customers of Revenue. Full details of how to complain to Revenue are available on Revenue’s website at Complaints, Review and appeal.

Tax Appeals Commission

Ceisteanna (180, 181)

Pearse Doherty

Ceist:

180. Deputy Pearse Doherty asked the Minister for Finance the number of times the Revenue Commissioners are of the view that section 949AG of the Taxes Consolidation Act 1997, prior to its deletion in the Finance Act 2018, had been used to impose an unintended and inappropriate administrative burden on the Tax Appeals Commission and Revenue Commissioners; if the Tax Appeal Commissioners have stated a position regarding the removal of the paragraph; and if he will make a statement on the matter. [54046/18]

Pearse Doherty

Ceist:

181. Deputy Pearse Doherty asked the Minister for Finance his plans on establishing the right of appellants to take a case to the Circuit Court as opposed to the High Court in view of the deletion of section 949AG of the Taxes Consolidation Act 1997 in order to return to the status quo, as is the stated intention in removing the paragraph; and if he will make a statement on the matter. [54047/18]

Freagraí scríofa

Minister for Finance

I propose to take Questions Nos. 180 and 181 together.

Section 949AG of the Taxes Consolidation Act 1997 (which was inserted by the Finance (Tax Appeals) Act 2015) was introduced with the intention of mirroring a requirement in the part of the Taxes Consolidation Act 1997 that requires the Appeal Commissioners to have regard to all matters to which Revenue is required to have regard in making the decision that is the subject of the appeal. However, the section was identified by Revenue and the Tax Appeals Commission as being interpreted in a small number of instances as applying in all situations, and as conferring the right on appellants to require the Tax Appeals Commission to require disclosure of all of Revenue’s documentation on a particular taxpayer or matter, regardless of whether the Commissioners considered that this was required to determine the particular appeal.

The removal of Section 949AG precludes any assertion that it should apply in all situations, even in those where there is no statutory requirement for the Appeal Commissioners to have regard to the same matters to which Revenue was required to have regard.

It should be noted that legislation provides the Tax Appeals Commission with a wide range of other powers to require appellants and Revenue to supply information to assist the Appeal Commissioners in their adjudication and determination of an appeal. It is considered that these powers are sufficiently extensive to allow for the effective operation of the appeals process. However, I can confirm that officials in my Department will keep this matter under review over the coming year, and further amendments will be considered in future if a need is identified.

Legislative change in respect of section 949AG was discussed with both the Appeal Commissioners and Revenue. Both indicated that they had no objection to the deletion of section 949AG.

There is no plan to revert to allowing appellants the right to take a case to the Circuit Court following a determination from the Appeal Commissioners. This feature of the old tax appeals system (pre 2016) allowed for a complete rehearing of an appeal, as if the Appeal Commissioners had never made their determination. It resulted in additional delays, particularly in regard to appeals outside the Dublin circuit, where it is difficult to get a case listed for hearing. It also had the effect of undermining the Appeal Commissioners’ stage of the process where a taxpayer would not fully engage and used the initial hearing as a dry run for the Circuit Court. Moreover, the right to a complete rehearing encouraged taxpayers to re-lodge an appeal, even in circumstances where there were no real grounds for dissatisfaction with the Appeal Commissioners' determination. This runs counter to the principle that cases should be resolved as quickly and effectively as possible and took up valuable court time – a scarce resource.

The reformed appeal system allows more flexible and active case management by the Appeal Commissioners, including written and published determinations and a revised case stated procedure. When appeal proceedings were conducted in the Circuit Court, formal written determinations of the Appeal Commissioners were rarely given and were not generally published. Under the current system, written determinations are made in all cases and published online.

Following the independent review of the operations and governance structures of the Tax Appeals Commission last year, significant additional resources are being provided to the Commission to allow them to recruit more staff (as per a recommendation of the review) and acquire a new case management system. These measures will help the Commission to address the current backlog of appeals.

Tracker Mortgage Examination

Ceisteanna (182, 221)

Mary Butler

Ceist:

182. Deputy Mary Butler asked the Minister for Finance if the review by the Central Bank of tracker mortgages has been completed in full; the expected outcome for mortgage account-holders who may have been the subject of the review; and if he will make a statement on the matter. [54143/18]

Fiona O'Loughlin

Ceist:

221. Deputy Fiona O'Loughlin asked the Minister for Finance the status of the tracker mortgage examination; the amount paid out to date for redress and compensation; when affected customers will receive payment; and if he will make a statement on the matter. [1256/19]

Freagraí scríofa

Minister for Finance

I propose to take Questions Nos. 182 and 221 together.

The Central Bank has advised me that its Tracker Examination is focused on ensuring that lenders provide fair outcomes for all customers impacted by tracker related failings both from a contractual and transparency perspective. The Examination requires all lenders, which offered tracker interest rate mortgages to their customers, to review all mortgage accounts, including accounts in arrears, to identify any tracker related failings both from a contractual and transparency perspective.

At the Joint Committee on Finance, Public Expenditure and Reform, and Taoiseach in October, the Governor of the Central Bank confirmed that, as of August 31st, lenders have identified circa 38,400 affected customers (including cases resolved pre-Examination following Central Bank intervention), and paid €580 million in redress and compensation. The redress and compensation phases of the Examination are now significantly advanced: 93 percent of affected customer accounts already identified and verified had received offers of redress and compensation by August 31st.

As part of the Examination framework, where customer detriment has been identified, the Central Bank has clearly articulated its expectations of lenders to provide appropriate redress and compensation to all impacted customers in line with prescribed Principles for Redress, including:

- 2.1. Redress will result in impacted customers being returned to the position that they would have been in had the relevant issue not arisen.

- 2.2. Compensation is to be reasonable and must reflect the detriment involved arising from and/or associated with being on an incorrect rate (such compensation to reflect the specific circumstances of each impacted customer).

An important part of the Examination Framework is the requirement for lenders to establish independent Appeals Panels, specifically to deal with customers who are not satisfied with any aspect of the redress and compensation offers that they receive from lenders. The appeals process is additional to the options of bringing a complaint to the Financial Services and Pensions Ombudsman or initiating court proceedings.

The Central Bank indicates that its supervisory review of conduct of the Tracker Examination is significantly advanced and that a further update on the Examination will be published in early 2019.

Mortgage Book Sales

Ceisteanna (183)

Tony McLoughlin

Ceist:

183. Deputy Tony McLoughlin asked the Minister for Finance the measures being taken to ensure that persons who are fully compliant with their mortgage payments to a bank (details supplied) where their mortgages have now been sold to vulture funds are not unfairly evicted from their homes; and if he will make a statement on the matter. [54145/18]

Freagraí scríofa

Minister for Finance

The Deputy will be aware that a reduction in the level of non performing loans (NPLs) across European banks is a major priority for the banking regulator, the SSM. The Irish banks have made significant progress in this regard since the height of the crisis with NPLs at the banks in which the State has a shareholding reducing by 70% from €54bn to €16bn at end-June 2018. A major contributor to this has been the almost 136,000 mortgage restructures that have been put in place.

Despite this progress, the NPL ratios at the Irish banks remain at an elevated level and are well above the European average of around 4%. PTSB is a particular outlier and had a ratio of 16% even after the bank’s loan sale – Project Glas – which was announced last July. Project Glenbeigh – PTSB’s second NPL transaction of 2018 announced on 29th November, will achieve a further significant reduction in the bank’s NPL ratio to below 10%.

It is important to reiterate that the protections in place for all borrowers before a sale, either by way of securitisation or otherwise, remain unchanged. Start Mortgages, who purchased the Glas portfolio in July and Pepper, who now hold legal title to the Glenbeigh mortgages and who will act as servicer and administrator of the mortgages, are both regulated by the Central Bank of Ireland. When dealing with borrowers, these firms are required to comply with the Consumer Protection Code and the Code of Conduct for Mortgage Arrears. Furthermore, it has been confirmed in the case of this latest transaction that the terms of an agreed restructure will continue to be honoured.

In addition, earlier this year I asked the Central Bank to carry out a review of the CCMA to ensure it remains as effective as possible. The result of this review was published in October and it is encouraging to note that the key findings included confirmation that for borrowers who engaged with the process, the CCMA is working effectively as it is intended in the context of the sale of loans by regulated lenders.

Finally, I wish to highlight that I cannot stop loan sales, even by the banks in which the State has a shareholding. These decisions are the responsibility of the Board and management of the banks which must be run on an independent and commercial basis. The independence of the banks’ is protected by Relationship Frameworks, which are legally binding documents that I cannot change unilaterally.

Tax Clearance Certificates

Ceisteanna (184)

Jackie Cahill

Ceist:

184. Deputy Jackie Cahill asked the Minister for Finance if the case of a person (details supplied) regarding notice of amendment to assessment will be reviewed; and if he will make a statement on the matter. [54171/18]

Freagraí scríofa

Minister for Finance

I am advised by Revenue that the person in question submitted their 2017 income tax return on 14 November 2018. When completing the return the person confirmed that they and their spouse wished to be jointly assessed for tax. The person also claimed a tax refund for that year.

Revenue has further advised me that information previously provided to the person’s spouse regarding the requirement to complete an ‘assessable spouse election form’ was incorrect. Revenue apologised to the person for this error and the tax refund has now issued.

Departmental Expenditure

Ceisteanna (185)

Niall Collins

Ceist:

185. Deputy Niall Collins asked the Minister for Finance the cost incurred by his Department in 2018 for the use of taxi services; and if he will make a statement on the matter. [54210/18]

Freagraí scríofa

Minister for Finance

In response to the Deputy's question, in 2018 the Department of Finance spent some €23,900 in relation to the use of taxi services engaged via the Office of Government Procurement drawdown contract. A proportion of these costs relate to services provided to the Department of Public Expenditure and Reform by the Department of Finance. The latter provides facilities management services on behalf of the two Departments.

The general policy in my Department in relation the use of taxis is that they should only be used where it is not possible or feasible to use public transport.

Tracker Mortgage Examination

Ceisteanna (186)

Michael Lowry

Ceist:

186. Deputy Michael Lowry asked the Minister for Finance if his attention has been drawn to the fact that persons (details supplied) affected by the tracker mortgage scandal in the case of a bank have been deemed not to be impacted by the tracker mortgage scandal and the bank has excluded them from receiving redress and compensation; if this is common practice across the banking sector; and if he will make a statement on the matter. [54368/18]

Freagraí scríofa

Minister for Finance

The Central Bank’s Tracker Examination is focused on ensuring that lenders provide fair outcomes for all groups of customers impacted by tracker related failings. The Examination requires all lenders, which offered tracker interest rate mortgages to their customers, to review all mortgage accounts, including accounts in arrears, to identify any tracker related failings both from a contractual and transparency perspective.

The Central Bank has indicated that, as at end August 2018, lenders have identified circa 38,400 impacted customers. However, following the reviews conducted by lenders, certain customers have been deemed as not impacted under the Examination. Where customers are deemed as not impacted under the Tracker Examination by lenders, they can make a complaint to the lender concerned and if they are not satisfied with the outcome of their complaint, they can bring a complaint to the Financial Services and Pensions Ombudsman.

While the Central Bank does not have a statutory role in investigating individual consumer complaints, the Bank has indicated that it uses information it receives directly from consumers to guide the scope of its broader supervisory work; however, the Central Bank advises that it is not in a position to comment on it supervisory engagement with individual firms. Regarding the progress of the industry wide Tracker Examination, the Central Bank indicates that a further update report will be published in early 2019.

Stamp Duty

Ceisteanna (187, 188, 189)

Michael McGrath

Ceist:

187. Deputy Michael McGrath asked the Minister for Finance the number of applications made for repayment of stamp duty in circumstances in which land is used for residential development under section 61 of the Finance Act 2017 since 11 October 2017; and if he will make a statement on the matter. [54389/18]

Michael McGrath

Ceist:

188. Deputy Michael McGrath asked the Minister for Finance the number of successful applications made for repayment of stamp duty in circumstances in which land is used for residential development under section 61 of the Finance Act 2017 since 11 October 2017; and if he will make a statement on the matter. [54390/18]

Michael McGrath

Ceist:

189. Deputy Michael McGrath asked the Minister for Finance the number of unsuccessful applications made for repayment of stamp duty in circumstances in which land is used for residential development under section 61 of the Finance Act 2017 since 11 October 2017; the number that were unsuccessful due to the restrictions outlined in section 83D(3)(c) referring to the 75% rule; and if he will make a statement on the matter. [54391/18]

Freagraí scríofa

Minister for Finance

I propose to take Questions Nos. 187 to 189, inclusive, together.

Section 61 of the Finance Act 2017 provides for a refund scheme of Stamp Duty paid in the case of residential developments. Where Stamp Duty is paid at the 6% rate, the accountable person can seek a refund of up to two-thirds, having commenced building dwelling unit/s.

I am advised by Revenue that 180 applications for repayment of Stamp Duty were received in the period up to 10 January 2019. Of these, 151 have been processed and refunds issued. The remaining 29 applications are still being processed.

The ‘75% rule’ referred to by the Deputy is a condition of the refund scheme that seeks to ensure that a reasonable part of the land is developed for residential purposes and applies in the case of multi-unit developments only. The legislation provides that a refund claim may be made as soon as building work begins and Section 83D(3)(c) of the Stamp Duties Consolidation Act provides for a clawback of the refund if the ‘75% rule’ is not subsequently met.

Revenue has confirmed that the ‘75% rule’ applied in 6 of the 151 successful applications as they were multi-unit developments. These applications were processed based on declarations by the applicants that the ‘75% rule’ would be satisfied when building works are completed. Revenue has advised that it is too soon to say whether the clawback provisions will be triggered in these cases as the legislation provides for a period of two years within which the building work can be completed.