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Wednesday, 23 Oct 2019

Written Answers Nos. 83-107

Foreign Policy

Ceisteanna (83, 86)

Michael Moynihan

Ceist:

83. Deputy Michael Moynihan asked the Tánaiste and Minister for Foreign Affairs and Trade if the Spanish foreign minister spoke about Catalonia at the October 2109 General Affairs Council and Foreign Affairs Council meetings. [43557/19]

Amharc ar fhreagra

Thomas P. Broughan

Ceist:

86. Deputy Thomas P. Broughan asked the Tánaiste and Minister for Foreign Affairs and Trade the steps he and his EU colleagues are taking in response to the imposition of lengthy prison sentences by the Spanish Supreme Court on nine leaders of the Catalan independence movement. [43765/19]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 83 and 86 together.

I am aware of the verdict of the Spanish Supreme Court to which the question refers and the reaction to the decision in Catalonia and the rest of Spain.

The question of Catalan independence remains a deeply divisive and contentious issue in Spain.

Given the importance we attach to respect for the separation of powers, it would not be appropriate for me to comment on a case ruled upon by the Spanish courts.

The constitutional and political arrangements in Spain are matters to be determined by its own citizens, through its democratic processes and institutions, in full respect of the rule of law. I want to reiterate Ireland's respect for the constitutional and territorial integrity of Spain.

The freedom to express contesting views is essential in any democracy, but differences of opinion must be contested with full respect for the law and the rights of all citizens. This is the foundation that underpins and protects modern democratic societies.

I maintain regular contact with my Spanish counterpart on a range of issues, including the situation in Catalonia.

Our Ambassador in Spain and officials at the Embassy also continue to monitor the situation closely, including in the context of travel advice provided to Irish citizens.

Northern Ireland

Ceisteanna (84)

Micheál Martin

Ceist:

84. Deputy Micheál Martin asked the Tánaiste and Minister for Foreign Affairs and Trade if the Northern Ireland Assembly will be reconvened in the short term. [43598/19]

Amharc ar fhreagra

Freagraí scríofa

The continuing absence of the power-sharing Executive and Assembly in Northern Ireland and the North South Ministerial Council is of grave concern for the Government, as it is for the British Government.

I have engaged extensively with the Secretary of State for Northern Ireland throughout the latest talks process, to encourage the parties to reach an accommodation that will get the Executive, Assembly and the North/South Ministerial Council operating again.

I remain in regular and ongoing contact with Secretary of State Smith as we continue to work to seek an agreement between the parties that will secure this outcome.

All five political parties have engaged constructively in the talks process with that objective over the last number of months. Progress has been made across a range of important issues.

However, some key outstanding issues remain and finding final agreement on these issues will require genuine and courageous dialogue and leadership by the party leaders in Northern Ireland.

People want the devolved power-sharing institutions up and running again to represent their interests and address issues of concern in Northern Ireland at present.

In this respect, I have noted the recall and proceedings in the Northern Ireland Assembly on Monday.

The Government understands that question of access to Abortion in Northern Ireland is an important and sensitive issue.

However, the fact remains that an agreement between the political parties to form a new power-sharing Executive is necessary to get all the political institutions of the Agreement up and running again.

In this context, the political parties, in particular the two largest parties, must live up to their responsibilities and be open to fair and workable compromises on the small number of outstanding issues, to secure the overall interests of people in Northern Ireland and to protect and operate the institutions of the Good Friday Agreement again.

The Governments are determined to use the time immediately ahead to work to get the devolved institutions operating again. Ultimately the challenge is for the parties to find an agreement. This will be difficult, but the two Governments believe that this can, and must, be achieved.

Good Friday Agreement

Ceisteanna (85)

Micheál Martin

Ceist:

85. Deputy Micheál Martin asked the Tánaiste and Minister for Foreign Affairs and Trade his plans to reform the Good Friday Agreement as it applies to the voting mechanism and petition of concern in particular. [43599/19]

Amharc ar fhreagra

Freagraí scríofa

The Government’s consistent objective - in successive talks processes at Stormont and in the context of the Brexit negotiations - has been to support the full implementation of the Good Friday Agreement and the effective operation of all of its institutions.

In April, the British and Irish Governments established an inclusive multi-party talks process aimed at getting the devolved power-sharing institutions and the North South Ministerial Council operating again.

As part of this talks process, a series of five working groups were convened to discuss in detail the key issues central to making progress, and with a view to getting the institutions operating again in ways that are credible, inclusive and sustainable, in the interests of the community as a whole and learning positively from the experience of their operation in the past.

One of the working groups has focused on reform of the petition of concern. Discussions in this working group have been between the five political parties, and led by a senior member of the Northern Ireland civil service.

For the integrity of the process, the detail of those discussions has not been made public while agreement is still being sought across the range of issues.

The Governments have noted that all political parties engaged constructively through the working groups, and progress has been made.

However, some key outstanding issues remain and finding final agreement on these issues will require genuine and courageous dialogue and leadership by the party leaders in Northern Ireland.

In this context, the political parties, in particular the two largest parties, must live up to their responsibilities and be open to fair and workable compromises on the small number of outstanding issues, to secure the overall interests of people in Northern Ireland and to protect and operate the institutions of the Good Friday Agreement again.

The Government is continuing to work with the British Government to seek to achieve that.

The Governments are determined to use the time immediately ahead to work to get the devolved institutions operating again.

Ultimately the challenge is for the parties to find an agreement. This will be difficult, but the two Governments believe that this can, and must, be achieved.

Accordingly, the Government will continue to do everything possible to support continuing engagement and progress in discussions between the political parties, working with the British Government in any scenario, as co-guarantors of the Good Friday Agreement.

Question No. 86 answered with Question No. 83.

Human Rights

Ceisteanna (87)

Thomas P. Broughan

Ceist:

87. Deputy Thomas P. Broughan asked the Tánaiste and Minister for Foreign Affairs and Trade the recent responses by him and his EU colleagues to the actions of the Chinese Government and its appointees in Hong Kong and in Xinjiang, that is, the Uighur community under Chinese rule in north-west China. [43766/19]

Amharc ar fhreagra

Freagraí scríofa

The protection and promotion of universal human rights is one of Ireland's core foreign policy issues, and we, along with our European counterparts, consistently raise our concerns with regard to the human rights situation in China.

With regards to the situation in Hong Kong, as I have noted previously in this House, Ireland fully supports fundamental freedoms such as the freedom of assembly and the right to peaceful demonstration. We have called for these freedoms to be upheld, while encouraging all sides to refrain from violence and to engage in an inclusive dialogue. Ireland's Consul General and the EU Office in Hong Kong continue to engage with the Hong Kong authorities in relation to the ongoing developments there. 

The EU, with the support of Ireland, has also issued statements in response to developments in Hong Kong, the most recent of which was released on the 2 October by High Representative Mogherini on behalf of the EU. This statement reiterated the EU position that the right of assembly must be upheld, while peaceful demonstrations must be ensured. It recalled the EU’s support for the “one country, two systems” principle, and welcomed recent steps toward dialogue by the Hong Kong authorities.

During the most recent session of the Human Rights Council on 10 September, the EU also expressed support for the UN High Commissioner for Human Rights' call for the demonstrations to remain peaceful and for the respect of fundamental rights and freedoms, including the freedom of assembly.

With regards to the situation in Xinjiang, Ireland and the EU have raised this issue consistently in a bilateral context with our Chinese counterparts.  Ireland and the EU regularly raise human rights concerns at multilateral level, in particular at the Human Rights Council. During the Human Rights Council session in June this year, Ireland was one of 22 states that signed a letter which called for China to respect human rights and fundamental freedoms in Xinjiang Province, and to allow unrestricted access to independent observers. Ireland also participated in China’s Universal Periodic Review last November, where we expressed concern at reports of the treatment of ethnic Uighurs and urged China to respect freedom of religion and belief. 

In April this year, the EU raised human rights concerns with China at both the annual EU-China Summit and the EU-China Human Rights Dialogue. During this dialogue the EU noted that while actions to counter terrorism are essential, such measures must respect the principle of proportionality, fundamental freedoms and international laws. The EU raised the system of political re-education camps and called on China to allow meaningful, unsupervised and unrestricted access to Xinjiang for independent observers, including for the UN High Commissioner for Human Rights and UN Special Procedures.

Ireland and the EU will continue to raise these issues during both political and official contacts with the Chinese authorities in appropriate fora. 

Consular Services Provision

Ceisteanna (88)

Niall Collins

Ceist:

88. Deputy Niall Collins asked the Tánaiste and Minister for Foreign Affairs and Trade the steps which have been taken to protect and assist a person (details supplied) in view of the recent events in the north-east of Syria; and if he will make a statement on the matter. [43783/19]

Amharc ar fhreagra

Freagraí scríofa

I am aware of this case. As in all cases where Irish citizens are in distress or danger overseas, my  Department continues to provide consular advice and assistance as appropriate. We are carefully monitoring the situation, and are engaging with our Embassies in the region and with reliable international partners.  Given the particularly volatile and complex circumstances, it would not be helpful to comment further, including on any particular plans that may or may not be under consideration.

Pension Provisions

Ceisteanna (89)

Michael McGrath

Ceist:

89. Deputy Michael McGrath asked the Minister for Finance his plans to change the maximum pension fund limit of €2 million; and if he will make a statement on the matter. [43771/19]

Amharc ar fhreagra

Freagraí scríofa

The Standard Fund Threshold (SFT) is the maximum allowable pension fund on retirement for tax purposes which was introduced in Budget and Finance Act 2006 to prevent over-funding of pensions through tax-relieved arrangements. The threshold was initially set at €5 million, which was subsequently reduced to €2.3 million in 2010 and further reduced in Budget 2014 and Finance (No 2) Act 2013 to €2 million with effect from 1 January 2014.

I believe that the €2 million threshold represents an appropriate level at which an individual can provide themselves with an adequate income into their retirement. This threshold strikes a balance between incentivising individuals to save for retirement to a reasonable limit, and deterring individuals from targeting tax-relief to over-fund pension funds.

Insurance Costs

Ceisteanna (90)

Robert Troy

Ceist:

90. Deputy Robert Troy asked the Minister for Finance the status of legislation to tackle the cost of insurance, particularly public liability insurance for businesses; and the sanctions that will be introduced as part of legislation for a person found to have brought forward a false or exaggerated claim. [43712/19]

Amharc ar fhreagra

Freagraí scríofa

I can assure the Deputy that insurance reform remains a priority for the Government.  The Cost of Insurance Working Group (CIWG), which was established in July 2016, has produced two reports, and is continuing to work to implement the recommendations of the Cost of Motor Insurance Report and the Cost of Employer and Public Liability Insurance Report.  The most recent Update Report, the ninth, was published in July and shows that the vast majority of the CIWG recommendations have been implemented.  A key conclusion of the CIWG was that there was no single policy or legislative “silver bullet” to immediately address the problem of rapidly rising insurance premiums.  Instead, a broad series of initiatives are required to address this problem.

Consequently, the Government has brought forward a number of pieces of legislation, arising from recommendations of the Cost of Insurance Working Group.  These include the following:

- The Judicial Council Act 2019, which was enacted in July.  This is a key piece of legislation in the context of insurance reform.  It provides for the establishment of a Personal Injuries Guidelines Committee, which will introduce new guidelines to replace the Book of Quantum, following the formal establishment of the Judicial Council.  It is now matter for the Judiciary to put in place the Judicial Council and to operationalise the Personal Injuries Guidelines Committee.  While the Government cannot interfere in their deliberations, I would hope that the Judiciary will recognise the importance of this issue and prioritise it accordingly;

- The Central Bank (National Claims Information Database) Act 2018, which has established the National Claims Information Database in the Central Bank.  This will increase transparency around the future cost of private motor insurance.  The CBI is due to make its first report by the end of 2019, and will also make recommendations to me regarding potentially expanding its scope to include employer and public liability insurance;

- The Personal Injuries Assessment Board (Amendment) Act 2019, which makes important reforms to the Personal Injuries Assessment Board, by strengthening its powers around compliance with its procedures;

- The Insurance (Amendment) Act 2018 to reform the Insurance Compensation Fund to provide certainty to policyholders and insurers, resulting from the failure of Setanta Insurance; and

- Amendments to Sections 8 and 14 of the Civil Liability and Courts Act 2004 to align the timeframes by which claims should be notified to businesses with GDPR time limits on the keeping of CCTV footage to make it easier for businesses and insurers to challenge cases where fraud or exaggeration is suspected.  These were introduced through the Central Bank (National Claims Information Database) Act 2018.

I would also note that an important piece of work that may entail legislation in the future is the Law Reform Commission’s (LRC) work to undertake a detailed analysis of the possibility of developing constitutionally sound legislation to delimit or cap the amounts of damages which a court may award in respect of some or all categories of personal injuries, as part of its Fifth Programme of Law Reform.  This work is well underway and I am hopeful that it will conclude in the second half of 2020.  This could in turn have a positive impact on the cost of insurance.

In relation to the Deputy’s question in respect of sanctions for false or exaggerated claims, I would note that the CIWG considered this issue during its consideration of employer and public liability insurance.  In particular, it reviewed the relevant sections of the Civil Liability and Courts Act 2004 (sections 25 and 26).  The CIWG noted that the number of recorded prosecutions and convictions for the offence of false evidence in section 25 is very low and that this suggested a need for further co-operation between the insurance industry and An Garda Síochána.  It also noted that while the majority of applications in respect of alleged fraudulent actions under section 26 were refused, it concluded that there was nothing fundamentally wrong with the provision.  It also commented that there was a need for defendants to more regularly challenge misleading evidence, where appropriate by taking it to court, rather than settling on the court steps for fear of an unsatisfactory outcome.

A number of other measures are being taken by way of ensuring that sections 25 and 26 can have their intended effect in relation to insurance fraud.  For example, the various reforms of how fraud is reported to and dealt with by An Garda Síochána, including increased co-ordination with the insurance industry, are key to this.  The recent decision by the Garda Commissioner to develop a divisional focus on insurance fraud which will be guided by the Garda National Economic Crime Bureau (GNECB) which will also train Gardaí all over the country on investigating insurance fraud also demonstrates the commitment by An Garda Síochána to tackle false or exaggerated claims, and I commend the Gardaí for their recent raids under Operation Coatee, which targets insurance-related criminality, in this regard.

As I think the Deputy will appreciate from these developments, a concerted policy approach is being taken with the support of the Cost of Insurance Working Group to address the issue of insurance fraud including as it impacts on small and medium enterprises and the broader business community. This is being done by means of a series of mutually reinforcing measures.  At the same time, they are intended, in their collective implementation, to give greater effect to the existing provisions of sections 25 and 26 of the Civil Liability and Courts Act 2004.

Finally, I believe all of the reforms mentioned above are already having a significant impact with regard to private motor insurance (CSO figures from September 2019 show that the price of motor insurance is now 24% lower than the July 2016 peak) and the Government is determined to continue working to ensure that these positive pricing trends can be extended to other forms of insurance, including those relevant to businesses.

Tax Reliefs Application

Ceisteanna (91)

Michael McGrath

Ceist:

91. Deputy Michael McGrath asked the Minister for Finance the position on tax relief for employees and the self-employed in respect of pension contributions; his plans to introduce changes in this area; and if he will make a statement on the matter. [43722/19]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revenue that tax relief for employees may be granted for contributions to an “exempt approved” occupational pension scheme under section 774 Taxes Consolidation Act 1997 (TCA); contributions to a statutory scheme under section 776 TCA; contributions to a retirement annuity under section 784 TCA; contributions to a Personal Retirement Savings Account (PRSA) under section 787C TCA; and for contributions to a qualifying overseas pension plan under section 787N TCA.

Tax relief for the self-employed for pension contributions may be granted for contributions to a retirement annuity or a PRSA.

Relief for contributions to occupational pension schemes, statutory schemes and qualifying overseas pension plans is granted to an employee by deducting the pension contributions as an expense of the employment income for the year in question.  

Employee contributions can take the form of ordinary annual contributions, additional voluntary contributions (AVCs) or special contributions.  Relief for ordinary annual contributions and regular AVCs is normally provided by an employer under the “net pay arrangement”, whereby employee pension contributions are deducted from gross pay before tax is calculated.  In the case of special contributions, relief is normally granted by way of a claim made by the taxpayer to Revenue at the end of the relevant tax year.  Any unrelieved special contributions made in a year can be carried forward and treated as a contribution made in future years for the purposes of tax relief (subject to the relevant limits applying for those years) until the full relief has been granted or the relief cannot be carried further forward. 

An individual who is a member of an approved pension scheme or a statutory scheme, (other than a scheme which is limited to providing a death in service gratuity, or a pension to surviving spouse, civil partner, children or dependants) may only claim relief for additional voluntary contributions (AVCs) to a Personal Retirement Savings Account (PRSA) against her/his income from the office or employment. 

Tax relief for self-employed individuals is allowed against “relevant earnings”, which means earnings from a trade, profession, office or employment.  

For employed and self-employed individuals, the relief is granted at the marginal rate of income tax.  The amount of contributions on which relief can be granted in a tax year is limited to an age-related percentage of the individual’s earnings, ranging from 15% for employees aged under 30 years to 40% for employees aged 60 years and over, and subject to an overall annual earnings’ cap of €115,000.  Where an individual has two or more sources of income (for example, earnings from employment and profits from self-employment) and is making pension contributions to more than one pension product (for example, an occupational pension scheme and to an RAC/PRSA), the single aggregate earnings limit of €115,000 applies in determining the amount of tax relievable contributions.

There is no relief from either PRSI or the USC for pension contributions.  There is also an upper limit (called the “Standard Fund Threshold”) of €2million on the tax-relieved amount of an individual’s pension fund. 

The Government published A Roadmap for Pensions Reform 2018 - 2023 in February last year. The Roadmap takes a holistic view of pension issues and details specific measures presented under six strands.

Implementation of the Roadmap is primarily a matter for my colleague the Minister for Employment Affairs and Social Protection and her Department, but the Interdepartmental Pensions Reform and Taxation Group (IDPRTG) was allocated a number of specific measures under the Roadmap.  The IDPRTG is chaired by the Department of Finance and includes representatives from the Department of Public Expenditure & Reform, the Department of Employment Affairs & Social Protection, Revenue and the Pensions Authority.

The actions allocated to the IDPRTG under the Roadmap derive in the main from Strand 3, which is concerned with improving the governance and regulation of supplementary pensions to, among other things, achieve scale, improve standards and simplify the provision of pensions.  Relevant action points include the consideration of measures that could harmonise rules, eliminate anomalies and rationalise the number of pension vehicles. 

The IDPRTG has been considering these action points as part of a process that included a public consultation. It has produced a report that I will be considering in the coming months.

Foreign Earnings Deduction

Ceisteanna (92)

Robert Troy

Ceist:

92. Deputy Robert Troy asked the Minister for Finance the estimated cost in a full year based on latest data of a proposal to extend the foreign earnings deduction to non-EEA countries. [43762/19]

Amharc ar fhreagra

Freagraí scríofa

The Foreign Earnings Deduction applies to taxpayers who work abroad during a tax year and one of the conditions of receiving the deduction is that the taxpayer must work in a relevant state, of which there are 30 eligible states. All of these 30 relevant states are non-EEA states.  In 2017, the most recent year for which data are available, the incentive cost €3.9 million and benefitted some 591 individuals.

I am advised by Revenue that given the number of variable factors involved, for example, the extra uptake as a result of the broadening of the incentive to all non-EEA States; the number of qualifying days that might be worked abroad; and the salary level of the additional taxpayers that may take up this deduction, it is not possible to estimate the additional cost to the Exchequer of the Deputy's proposal with any degree of reliability.

Tax Code

Ceisteanna (93)

Thomas P. Broughan

Ceist:

93. Deputy Thomas P. Broughan asked the Minister for Finance if he will report on the possible impact of the latest OECD proposal for digital transition on the economy. [43763/19]

Amharc ar fhreagra

Freagraí scríofa

The OECD is currently undertaking a significant project to address the tax challenges arising from the digitalisation of the economy.  The work is being divided across two Pillars – Pillar One and Pillar Two. 

The work under ‘Pillar One’ focuses on the distribution of taxing rights in respect of highly digitalised activities and seeks to undertake a coherent review of the profit allocation and nexus rules used in the existing international tax framework.  The work under 'Pillar Two' is examining the possibility of agreeing global rules on minimum effective taxation for corporate profits.

At this early stage it is not possible to estimate the potential impact of the implementation of any outcome which may eventually be agreed at the OECD.  Technical working parties at the OECD are examining the various issues in detail and no decisions have yet been made.  Work on estimating any potential impact is underway by my Department and the Revenue Commissioners and this work will continue to evolve as the proposal develops.  Ultimately any impact will depend on the detail of whatever is actually agreed globally. 

I recognise that further change to the international tax framework is necessary to ensure that we reach a stable global consensus for how and where companies should be taxed.  A certain, stable, and globally agreed international tax framework is vital to facilitate cross border trade and investment.  There are a variety of views at the OECD table and the eventual outcome of the work will need to strike a balance to reflect these differing perspectives.

Tax Reliefs Costs

Ceisteanna (94)

Michael McGrath

Ceist:

94. Deputy Michael McGrath asked the Minister for Finance the estimated cost of reducing the exit tax rate of 41% on certain investment products to 33% in order to bring it into line with the rate of DIRT tax; the policy rationale for separating the rate of exit tax from DIRT; and if he will make a statement on the matter. [43770/19]

Amharc ar fhreagra

Freagraí scríofa

It is assumed that the Deputy is referring to Life Assurance Exit Tax (LAET).

Based on a pre-Budget base the estimated cost of reducing LAET from 41% to 33% is €39m.

Costs and yields for changes to LAET are published on page 13 of the Ready Reckoner on Revenue’s website at link: www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx.

The Ready Reckoner will be updated to a Post Budget 2020 basis shortly and will be available at the same link.

Interested parties and in particular in the insurance industry have sought alignment of the rate of tax applied to DIRT to certain financial products subject to LAET.  I am aware of the arguments made in respect of this request.

As the Deputy is aware, there was a need to shape the expenditure and tax package in Budget 2020 in the context of potential future challenges. The cost of aligning LAET with DIRT is significant and would have been difficult to achieve in the context of competing demands on available resources.

Notwithstanding the potential Exchequer cost there are other issues that need to be taken into account when considering such a change. It is necessary to consider whether deposit accounts and certain investment products are comparable in terms of their structure, risk profile and expected return which could support an alignment of the rates of tax applied to them.

Therefore based on the above, including the need for prudence in an uncertain environment, no change was made to the rate of Life Assurance Exit Tax. 

Revenue Commissioners Investigations

Ceisteanna (95)

Bernard Durkan

Ceist:

95. Deputy Bernard J. Durkan asked the Minister for Finance if arrangements can be entered into to defer for a reasonable period income tax in the case of a person (details supplied); and if he will make a statement on the matter. [43773/19]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revenue that its clear preference is to engage with taxpayers experiencing tax payment difficulties and to agree mutually acceptable solutions, rather than deploying debt collection/enforcement sanctions.

Where there is no engagement, or where there is a lack of commitment to achieving a mutually acceptable arrangement, then Revenue is left with no option but to use its enforcement options to secure collection, thereby protecting the Exchequer and maintaining a level-playing field for the majority of taxpayers who meet their obligations in full and on time.

Revenue has confirmed to me that it has offered the person in question multiple opportunities to engage with it regarding his tax arrears, but to date has received no response. Consequently, Revenue was left with no option but to refer the liability for debt collection/enforcement action.

However, Revenue has suspended further action until 4 November 2019 to allow the person make proposals to address the outstanding liabilities. If the person, or his tax agent, wishes to discuss the situation he should contact Revenue at telephone number 061-488110.

General Government Debt

Ceisteanna (96)

Michael McGrath

Ceist:

96. Deputy Michael McGrath asked the Minister for Finance the way in which the general government balance as a percent of GDP is calculated referring to table A1 of the draft stability programme update in view of the fact that 0.4% of nominal GDP of €352,850 million does not equal the general government balance of €1,235 million but instead equates to €1,411 million; and if he will make a statement on the matter. [43835/19]

Amharc ar fhreagra

Freagraí scríofa

The exchequer balance is the domestic budgetary aggregate which measures the net surplus or deficit position (the difference between cash inflows and outflows) of central government’s main treasury account, the Central fund. The general government balance (GGB) is an EU national accounting aggregate which measures the net surplus or deficit position of all arms of Government, i.e. central government, local authorities and non-commercial state bodies, as well as funds such as the Social Insurance Fund.

The rules for the compilation of the general government balance are set out in European System of Accounting (ESA) 2010 and are legally binding to all EU Member States.

Table A1 in the Stability Programme Update starts with the Exchequer balance and through a series of adjustments arrives at the general government balance.

The first set of adjustments converts the accounting basis of the Exchequer to the ESA 2010 standard. Next, the impact of the wider definition of general government such as extra-budgetary funds and non-commercial state sponsored bodies is incorporated.

The nominal GGB is therefore the sum of the items presented in the table. Taking into account the inherent uncertainty of forecasting, the results presented are rounded to the nearest €5 million. To calculate the GGB as a per cent of GDP the nominal GGB (rounded to €5 million) is divided by nominal GDP, which itself is rounded to the nearest €25 million.

The GGB as a per cent of GDP is presented to one decimal place.

Parking Provision

Ceisteanna (97)

Thomas Pringle

Ceist:

97. Deputy Thomas Pringle asked the Minister for Public Expenditure and Reform if the ongoing parking situation at a building (details supplied) in County Donegal will be addressed; and if he will make a statement on the matter. [43710/19]

Amharc ar fhreagra

Freagraí scríofa

The Government Office in Buncrana is primarily occupied by the Department of Employment Affairs and Social Protection (DEASP).  At present, there are some 130 parking spaces on-site that are available for use by approx. 190 DEASP staff. This represents a favourable ratio of staff to parking compared to most other regional Government offices.  In light of planned increases in staff numbers however, the issue of additional car parking was examined but it is not feasible to further increase parking capacity on site.

It is the Commissioners of Public Works' policy not to lease or licence stand-alone parking, but it is an option for any Department where such a need arises, to procure additional off site parking on that basis.

Public Sector Staff Data

Ceisteanna (98)

Catherine Murphy

Ceist:

98. Deputy Catherine Murphy asked the Minister for Public Expenditure and Reform the number of public servants who retired and or exited employment in the public service in each of the years 2014 to 2018 and to date in 2019, by sector; and if he will make a statement on the matter. [43673/19]

Amharc ar fhreagra

Freagraí scríofa

The authorities responsible for the administration of the large number of pension schemes operating in the various sectors of the Irish public service are, in general, the relevant employers and Ministers in those sectors.

It would be a matter for those sectorial authorities, including relevant Ministers, to supply such information as may be available in respect of the number of retirees in each year to those individual pension schemes.

I and my Department are responsible for the civil service pension schemes, which cover personnel in established and unestablished civil service and State Industrial posts.

We would not be in a position to provide year to date figures for 2019 until such time as the full year has elapsed and the Appropriation Account for 2019 has been audited. 

There has been 7,193 retirements from the civil service from 2014 to 2018 inclusive. The retirements are broken out by year in the following table.

Year

2014

2015

2016

2017

2018

Total

No. of civil service retirees

1,301

1,363

1,457

1,479

1,593

7,193

Data in respect of public servants exiting employment, other than through retirements, should be requested from each of the sectors in the Public Service. Data in respect of the Civil Service should be requested from each Government Department.

Estimates Publication

Ceisteanna (99)

Barry Cowen

Ceist:

99. Deputy Barry Cowen asked the Minister for Public Expenditure and Reform when he will bring Supplementary Estimates for 2019 to the Houses of the Oireachtas; and if he will make a statement on the matter. [43687/19]

Amharc ar fhreagra

Freagraí scríofa

Section 1.1.5, on pages 47 to 49 of Expenditure Report 2020, sets out detail in relation to potential Supplementary Estimates for this year based on the information available at that point in time. This section of the Expenditure Report provides a reconciliation between the net voted expenditure amounts in the Revised Estimates for Public Services 2019 and the White Paper - Estimates of Receipts and Expenditure, taking into account estimated Supplementary Estimates and current estimations in relation to additional appropriations-in-aid and underspends.

In finalising the amounts required for Supplementary Estimates the most up to date trends in Departmental expenditure and receipts will be taken into account. Consequently, engagement is ongoing between my Department and other Government Departments and Offices to finalise any substantive or technical Supplementary Estimates that may be required. When this work is completed arrangements will be made for these Estimates to be presented to Dáil Éireann in the coming weeks.

Animal Experimentation

Ceisteanna (100)

Maureen O'Sullivan

Ceist:

100. Deputy Maureen O'Sullivan asked the Minister for Education and Skills the action he has taken on the reports that UCC and Trinity College Dublin have been involved in experimentation on thousands of live animals each year; and his plans to deal with banning vivisection. [43664/19]

Amharc ar fhreagra

Freagraí scríofa

Research work carried out on laboratory animals is performed under conditions as laid out in S.I. 543 of 2012 and associated Directive 2010/63/EU, and the research takes place under authorisations granted by the Health Products Regulatory Authority.

An animal welfare body (AWB) assesses research projects in terms of impact on animal welfare, and research protocols are approved by trained and qualified members of an ethical review committee. The research and the research facilities are audited by external regulatory bodies, for example, the Health Products Regulatory Authority and the Environmental Protection Agency.

While alternatives to live animal models are used by institutions (for example: cell lines, tissue / biopsy samples, bacterial and yeast models), this is not always possible.

Pupil-Teacher Ratio

Ceisteanna (101)

Robert Troy

Ceist:

101. Deputy Robert Troy asked the Minister for Education and Skills the actions being taken to reduce class sizes across primary schools; and his views on the fact that primary school class sizes here are on average the largest across the eurozone. [43667/19]

Amharc ar fhreagra

Freagraí scríofa

In the current school year, the numbers employed in our schools have reached the highest ever level. Over 1,300 additional posts in schools have been funded, including more than 370 teaching posts to cater for growth in student population and additional special classes. This builds on the Budget 2018 measure which provided a one point improvement in the staffing schedule in primary schools which brings the position to a general average of 26 pupils to every 1 teacher, the lowest ever allocation ratio at primary level.   

The latest figures in relation to pupil teacher ratio show an improved ratio of teachers to students from 16:1 to 15.2:1 at primary level when comparing the 2015/16 school year to the 2018/19 school year.  Average class sizes at primary level improved from 24.9 to 24.3 in the same period. 

Budget 2020 has provided for a budget of more than €11 billion for the Department of Education and Skills in 2020. This is the highest ever allocation to the sector and an increase of nearly €2 billion since 2016. 

The Budget 2020 measure of improved teacher staffing levels for schools with four teachers or less will see a more favourable pupil teacher ratio in small schools from September 2020.  This improved schedule will apply in two, three and four teacher schools and ensure one less pupil is required to retain/recruit a teacher.

Teachers' Professional Development

Ceisteanna (102)

Robert Troy

Ceist:

102. Deputy Robert Troy asked the Minister for Education and Skills his plans to put in place one leadership management day per week for teaching principals. [43668/19]

Amharc ar fhreagra

Freagraí scríofa

Since my appointment as Minister for Education and Skills I have met with a number of Teaching Principals and I appreciate the pressures they face. Earlier in the year, I hosted a symposium on Small Schools which gave me an opportunity to restate the Government’s commitment to small schools and to open a dialogue with all the key stakeholders. The purpose of this work by the Department is to develop a policy proposal to help support and strengthen small primary schools throughout the country.

Budget 2020 is the third successive budget to provide for an increase in the number of principal release days.   One additional release day will be allocated to each school with a teaching principal with effect from 1st September 2020.  This will bring the number of release days to 19, 25 and 31, depending on the size of school.  This is an increase from 14, 18 and 22 days since 2015.  In addition, a further four additional release days are allocated to schools with special classes.

There are arrangements in place for schools to cluster their principal release days into a full-time post which will assist teaching principals to more effectively plan their release days for the benefit of the school.

In addition to the increase of release days, the Government lifted the moratorium on middle management posts in 2017.  In total almost 1300 leadership posts have been invested in our primary schools since 2017 which has led to 1 in 3 teachers now holding promoted positions.  My Department has committed to revising the number of available Posts of Responsibility to take account of retirements during the school year.  This ensures that the current level of Posts of Responsibilities are maintained in the school system.

Capitation Grants

Ceisteanna (103)

Robert Troy

Ceist:

103. Deputy Robert Troy asked the Minister for Education and Skills his plans to increase funding and capitation grants for primary schools which have not been increased since being cut during the downturn. [43669/19]

Amharc ar fhreagra

Freagraí scríofa

This government has increased the capitation grant in each of the last two budgets.

I understand the need for improved capitation funding and I am pleased to have been able to provide for a further 2.5% increase in standard capitation funding for primary and post-primary schools that will apply from the start of the 2020/21 school year. This builds on last years 5% increase in capitation announced in budget 2019.

In addition to the increase in standard capitation, the enhanced rates of capitation payable in respect of students with Special Educational Needs will be increased by 7.5% from the start of the 2020/21 school year.  The combined increases given in 2019 and 2020 mean that circa 40% restoration will be achieved. 

All schools have received the benefit of the capitation increases awarded to date.   It is my intention to seek funding for further capitation increases in future budgets.

Vaccination Programme

Ceisteanna (104)

Eugene Murphy

Ceist:

104. Deputy Eugene Murphy asked the Minister for Education and Skills the reason for the delay in issuing the annual circulars to school boards of management, principals and chief executives of the educational and training boards on the HSE primary and post-primary school vaccination programme 2019/2020; when he expects these circulars to issue in view of the fact that HSE teams are already visiting schools; and if he will make a statement on the matter. [43674/19]

Amharc ar fhreagra

Freagraí scríofa

I wish to advise the Deputy that provision for the administration of vaccines and any issues arising, is a matter for the Department of Health in the first instance. The Deputy may wish to contact my colleague, the Minster for Health directly in this regard.

The policy of my Department is to inform schools of any changes or updates regarding the school vaccination programme as advised by the HSE from time to time.

In relation to the HSE primary and post-primary school vaccination programme 2019/2020 my Department has placed a notification (headline) on the Esinet portal (which is available to all Primary and Post Primary schools) advising schools of the program for 2019/2020.   This headline gives details of the HSE’s National Immunisation Office and gives a link where schools can access full details of the vaccination programme along with contact details for the HSE.

School Curriculum

Ceisteanna (105)

Brendan Griffin

Ceist:

105. Deputy Brendan Griffin asked the Minister for Education and Skills his views on a matter (details supplied) regarding sex education; and if he will make a statement on the matter. [43677/19]

Amharc ar fhreagra

Freagraí scríofa

I refer to the Deputy's recent correspondence regarding Relationship and Sexuality Education (RSE) in schools. 

Access to relationship and sexuality education is an important right for students. Schools have a responsibility to provide for this, importantly, in consultation with parents and having regard to the ethos of the school. Curricular provision for Social Personal Health Education (SPHE) and RSE across primary and post-primary level is aimed at ensuring that topics are covered in an age appropriate manner.

In April 2018, a review of RSE in schools was announced by my predecessor, Mr. Richard Bruton TD.  The Minister asked the NCCA to undertake a review, not just of the content of the curriculum but of how it is taught in schools. The NCCA advises the Department and Minister in relation to the curriculum to be taught in our schools.

The NCCA were asked to look at a number of specific issues in respect of RSE and the curriculum, in particular the importance of consent and what it means. The NCCA also looked at developments in relation to contraception and at healthy, positive, sexual expression and relationships, safe use of the Internet, social media and its effects on relationships and self-esteem, and LGBTQ+ matters.

The NCCA has conducted a thorough and transparent review, and has published a draft report of its findings in July 2019.

The draft Report has been developed on foot of extensive consultation which was conducted between June 2018 and March 2019. There was widespread participation in this phase of the consultation which included: 

- 7,891 parental responses; including 3,300 National Parents Council Primary and 553 National Parents Council post-primary responses (the remainder of responses were directly sent to the NCCA)

- Engagement with 512 young people, 1333 teachers, via online responses

- Focus groups with over 600 children and young people, teachers, parents and school leaders within school settings

- Participation from 51 organisations at a Symposium on RSE in November 2018

- Meetings with 63 organisations and individuals

- 65 written submissions 

- Consultation event with 77 young people from Comhairlí na nÓg.

When finalised, the report will be provided to my Department, which is expected to be around the end of this year.

The draft report is currently open to a public consultation which will not close until 25th October, and anyone is free to contribute to this process and may do so through the NCCA’s website or directly to RSEreview@ncca.ie

A report onRelationships and Sexuality Education  was published by the Oireachtas Joint Committee on Education and Skills  in January 2019. This wide ranging report refers to a number of submissions from various stakeholders. It is important to note, however,  that it the NCCA is the body which has statutory responsibility to advise the Minister on the contents of curriculum. The NCCA has considered the Oireachtas Joint Committee report as part of its review.

It is important to point out that no decisions have yet been made regarding changes to the RSE curriculum. Any misinformation that is currently circulating as to what will be in the RSE curriculum is regrettable.

Whatever is decided as a result of the review, the need to teach RSE in an age-appropriate manner with sensitivity to the diversity of needs and readiness of students will continue to be of paramount importance.

The entire focus of RSE is on preparing young people for adult life, on emphasising the importance of respect for themselves and each other, understanding the importance of consent and helping young people to develop and mature in a positive light.

I await the outcome of the NCCA review before deciding on what steps should be taken to improve the student experience of the RSE curriculum.

I hope that this helps to allay any concerns you may have had in relation to this matter.

Teacher Training Provision

Ceisteanna (106)

Declan Breathnach

Ceist:

106. Deputy Declan Breathnach asked the Minister for Education and Skills the reason the Gaeltacht grant was not restored for students in the professional masters of education; his plans to restore the grant to such students; the amount of Gaeltacht fees which will be covered by the grant that was restored for non-professional masters of education students; the amount of the budget of his Department which will be set aside for the provision of the grant in each year; and if he will make a statement on the matter. [43680/19]

Amharc ar fhreagra

Freagraí scríofa

The Gaeltacht placement is really important as an immersive Irish language experience for student teachers. It is improves their communicative competence in Gaeilge, in the context of their future role as teachers of Irish and other subjects through Irish. It also enhances their understanding of life and culture in the Gaeltacht and the reality of life in bilingual communities. 

The decision to stop the Gaeltacht placement grants was taken during the economic crisis when, unfortunately, very difficult decisions had to be made to stabilise the nation's finances.  However, I have been very much aware of the challenge for students around the cost of the placement.

I was very pleased therefore that Budget 2020 restores the Gaeltacht grant for students in State-funded primary initial teacher education (ITE) programmes.  The measure will take effect from the academic year 2020/2021.

Both undergraduate and postgraduate students in State-funded primary ITE programmes will benefit from the measure, which will cost an estimated €1.8 million annually, which breaks down at €1.5m for the Bachelor of Education and €300,000 for the PME students.  These figures are based on an estimated cost to students of €750 per two-week placement.

Special Educational Needs Expenditure

Ceisteanna (107)

Thomas Byrne

Ceist:

107. Deputy Thomas Byrne asked the Minister for Education and Skills his views on whether ASD special classes in both primary and secondary schools should be equally funded; the estimated cost of equalisation; and if he will make a statement on the matter. [43686/19]

Amharc ar fhreagra

Freagraí scríofa

The provision of education for children with special needs is an ongoing priority for Government.  Currently, we spend almost 20% of the total Education Vote or €1.9bn on supporting children with special needs.

The numbers of special classes, special education teachers and Special Needs Assistants are at unprecedented levels and so too is the number of children receiving support across the continuum that includes mainstream classes, special classes and schools. Our commitment is provide each child with an education in accordance with his/her need.

An additional 1,050 specialised places have been provided this school year, with 167 new special classes.  This brings the total number of special class places to over 9,700, almost a trebling provision since 2011. Over 80% of these are ASD special class places.

Details of all special classes for children with special educational needs including special classes for Autism are available by county on the NCSE website www.ncse.ie.

Capitation funding, is intended to contribute towards the cost of heating, lighting, cleaning, insurance, general up-keep etc. My Department recognises the need to improve capitation funding for schools. Capitation grants are the main funding mechanism for schools to enable them meet their day to day running costs. The levels of capitation grants both primary and post primary are examined annually as part of the estimates process and in the light of available resources.

Budget 2019 provided for a 5% increase in Capitation funding for primary and post primary schools effective from the start of the 2019/20 school year. Over the course of the school year 2019/20, an additional €10 million will be allocated to primary and post primary schools, of which €4 million will be allocated in 2019.

Budget 2020 provided that schools capitation for all schools will increase by a further 2.5% from September 2020. Enhanced capitation rates will increase by 7.5% from September 2020.

It should be noted that it is extremely difficult to make valid comparisons between the levels of grants paid and the actual costs of running schools at primary and post primary levels.  Primary ASD special classes receive an enhanced capitation grants of €849 per student enrolled inclusive of the mainstream capitation rate (currently €179 per students). Post Primary ASD special classes do not receive enhanced capitation.  However, the Post Primary mainstream capitation rate is €309 per student.

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