Noonan, Michael

Property Taxation Administration

Was asked: if he will outline the total costs incurred to date and the total estimated costs that will be incurred in establishing extra facilities to handle queries from members of the public on the new loca...

I am advised by the Revenue Commissioners that the introduction of the Local Property Tax (LPT), which amounts to the largest extension of the self-assessment system in the history of the State, re...

Revenue considered a number of options for the provision of a phone call service to handle queries from members of the public. Revenue decided to use a mix of existing staff, staff from the redep...

Following an open competitive tendering process, the contract for call services was awarded on the basis that the service provider would

1. Deliver information and assistance to taxpayers having difficulty understanding LPT and completing their returns and making payments.

2. Assist taxpayers to navigate a new online system for filing returns and payments for LPT.

3. Escalate calls to a Revenue call service where taxpayer specific information is required to resolve the call.

4. Make outbound calls to taxpayers with information on their LPT queries where requested by Revenue to do so.

5. Provide telephony infrastructure and supports to allow direct transfer to Revenue.

6. Support services and resources including account management and quality control.

The service is provided on a 9 am to 5 pm, Monday to Friday basis. The service provider has the ability to scale operations up or down in response to call volumes. The service must meet Revenue ...

The service commenced on 7 March 2013 and call volumes of 108,100 were handled up to 16 April 2013. Regular operational management, reporting and review meetings were provided for in the contrac...

The external service delivery of peak call handling in respect of the LPT provides a flexible, scalable response to an unpredictable demand. It also provides assurance that the introduction of L...

Was asked: the amount of tax assessment form returns for the local property tax on a county basis.

I am informed by the Revenue Commissioners that the relevant deadlines for filing LPT Returns are 7 May for paper filers and 28 May for electronic filers. At the launch of the Commissioners Annual...

Pension Related Deductions

Was asked: the reason a person (details supplied) in County Louth has high pension related deductions taken from their salary at a very early stage during the year; the reason it is not possible to treat one ...

I regret that it was not possible, in the time available, to provide an answer to this question. A response is currently being prepared and this will be forwarded shortly, directly to the Deputy.

Tax Rebates

Was asked: if a person (details supplied) in County Kildare is due a tax rebate for 2010 and 2011; and if he will make a statement on the matter.

I have been advised by the Revenue Commissioners that PAYE Balancing Statement (P21) for 2010 and 2011 issued to the person concerned on 26 March 2013. Based on these statements underpayments of i...

Was asked: the position regarding a tax refund in respect of a person (details supplied) in County Limerick; and if he will make a statement on the matter.

I am advised by the Revenue Commissioners that the taxpayer has been issued with a form P50 to enable him to claim any Universal Social Charge that may have been over deducted. From Revenue record...

Departmental Expenditure

Was asked: if any of his Department’s 2012 capital expenditure allocation was used for current expenditure purposes last year, the amount used for this purpose; and if he will make a statement on the matter.

Was asked: if he will provide the month by month profile for his Department's 2013 capital expendiuture; and if he will make a statement on the matter.

I propose to take Questions Nos. 64 and 65 together.

  The capital allocation for my Department for 2012 was €0.150m. None of this budget was used for current expenditure. The ...

Tax Code

Was asked: if he will consider classifying personal alarms for the elderly as a medical device for the purposes of VAT and applying zero VAT rating to these products; and if he will make a statement on the ma...

The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. While the EU VAT Directive and Irish VAT law provide for the possibility of ...

I would point out that Value-Added Tax (Refund of Tax) (No. 15) Order 1981 enables VAT paid on qualifying goods to be refunded where the goods are purchased for the exclusive use of disabled pers...

In addition, the Deputy may be aware of the Seniors Alert Scheme operated by the Department of the Environment, Community and Local Government, which provides grant support for the supply of equi...

Persons wishing to apply for the grant support should contact the group registered to operate the scheme in their area. A list of these groups is available from the Department of the Environment...

Was asked: his intentions to exempt (details supplied) from a benefit tax.

It is a general principle of taxation that, as far as possible, income from all sources should be subject to taxation. In line with this principle, the majority of social welfare payments are recko...

As a result of maternity benefit payments becoming liable to income tax for all claimants, from 1 July 2013, a number of possible tax outcomes could arise:

1. An individual may pay no income tax on their maternity benefit payment as their tax credits will be sufficient to reduce their tax liability to zero.

2. An individual may pay income tax on some or all of their maternity benefit payment solely at the standard rate.

3. An individual may pay income tax at the standard rate on a portion of the maternity benefit and the higher rate on the balance of the maternity benefit payment.

4. An individual may pay income tax on all of their maternity benefit payment at the higher rate.

I am fully aware that some employers do not pay a top up payment to their employees whilst on maternity leave. However, in such circumstances many mothers will not be subject to income tax on th...

There are situations currently where an employee continues to be paid by her employer, while on maternity leave and, based on her PRSI contributions, is entitled to Maternity Benefit from the Dep...

I would point out though, that maternity benefit payments will remain exempt from Universal Social Charge and PRSI. Given the current budgetary constraints I have no plans to introduce a tax exe...

NAMA Portfolio

Was asked: further to Parliamentary Question No. 260 of 16 April 2013, if he will clarify the apparent inconsistency in policy between the National Asset Management Agency providing detailed information in a ...

I am advised by NAMA that its role is that of a secured lender and that properties continue to be managed by debtors or, in the case of enforcement, by the appointed receivers/administrators. NAMA ...

Banking Sector

Was asked: further to Parliamentary Question No. 280 of 16 April 2013, if he will identify the independent advisors to Allied Irish bank and the AIB pension fund in the transaction whereby €1.2 billion of EBS...

I have been informed by AIB that for commercial confidentiality reasons AIB does not publicly disclose the details of contracts with individual external service providers. However, the bank can con...

NAMA Legal Fees

Was asked: further to Parliamentary Question No. 274 of 16 April 2013, if he will confirm the reason legal fees were paid to ICSA Software International, a provider of computer software.

I am advised by NAMA that ICSA Software International provide software which is used by the legal division to managing compliance obligations of the various NAMA's SPV's.

Tax Collection

Was asked: his plans to bring the State contributory pension within the standard PAYE taxing procedures (details supplied); and if he will make a statement on the matter.

The proposal put forward is that the contributory State pension should be taxed at source by the Department of Social Protection (DSP), and I am advised by the Revenue Commissioners that they agree...

I am advised that while the Revenue Commissioners agree with the proposal that tax should be deducted at source by DSP there are a number of issues for DSP that need to be considered and addresse...

Tax Yield

Was asked: the tax yield from Capital Taxes (details supplied); and if he will make a statement on the matter.

The outturn yields from capital taxes (Capital Acquisitions Tax and Capital Gains Tax) in 2011 and 2012 as compared to the estimated yields for those years at Budget time are set out in the tables...

Tax Reliefs Cost

Was asked: if he will provide an update on tax reliefs (details supplied); and if he will make a statement on the matter.

I am informed by the Revenue Commissioners that the estimated cost to the Exchequer of all “legacy” property-related tax schemes in 2010, the latest year for which this information is available, wa...

Was asked: if he will set out in tabular form the total number of investors and the gross cost to the Exchequer of Section 481 Film Tax relief in each year from 2002 to 2012; his estimate of the number of job...

I am advised by the Revenue Commissioners that the information required by the Deputy is as follows:

  S481 Film Tax Relief

Bank Guarantee Scheme Bond Repayments

Was asked: if he will provide the total amount of pre-guarantee/unguaranteed debt paid out since the bank guarantee up to March 2011, and from March 2011 to date, by category senior secured, senior unsecured,...

The Department of Finance does not collect information in the detail asked in this question. Furthermore, some of the information could not be collated due to data protection and commercial confid...

IBRC Liquidation

Was asked: further to Parliamentary Question Nos. 275, 276, 277 and 278 of 16 April, 2013, if he will provide details of the way that the Irish Bank Resolution Corporation assets relating to the €15bn the Nat...

To be clear, NAMA issued Senior Bonds totalling €12.928 billion to purchase the CBI’s remaining lending to IBRC under the Facility Deed. That lending is backed by a floating charge on the otherwise...

Was asked: further to Parliamentary Question Nos. 275, 276, 277 and 278 of 16 April, 2013 if he will provide the balance sheet of the Irish Bank Resolution Corporation at the time of liquidation, and detail w...

The latest balance sheet of IBRC can be found in the Bank’s last published Annual Report & Accounts as at 31 December 2011 and the 2012 Interim Accounts. The Special Liquidators are not in a posit...

Was asked: further to Parliamentary Question Nos. 275, 276, 277 and 278 of 16 April, 2013 if he will indicate who incurs the loss if the Irish Bank Resolution Corporation assets securing the €15bn debt purcha...

As part of the role of the liquidators, the assets of IBRC will be valued independently before being sold. Any assets not sold to third parties (including loan counterparties and other financial i...

Was asked: further to Parliamentary Question Nos. 275, 276, 277 and 278 of 16 April, 2013, the reason preferred creditors will be paid before debt purchased by the National Assets Management Agency from the C...

I have been advised by the Special Liquidators that the debt purchased by NAMA from the Central Bank is a claim debt secured by a floating charge over the assets of IBRC. The sales proceeds receiv...

Section 285(7) of the Companies Act, 1936 (as amended) (“the Act”) provides that preferential debts shall “have priority over the claims of holders of debentures under any floating charge created...

Was asked: further to Parliamentary Question Numbers 275 and 278 of 16 April 2013 if he will indicate the total pension funds affected, including those contained in client accounts;; and if he will make a sta...

I have been advised by the Special Liquidators that the total value of the 23 individual Irish pension fund accounts placed on deposit with Irish Bank Resolution Corporation at the time of liquidat...

Was asked: further to Parliamentary Questions Nos 275, 276, 277 and 278 of 16 April 2013, if he will confirm that the €1 million specified in the answer is the sum total of the 23 individual pension fund acco...

I have been advised by the Special Liquidators that the €1m specified previously is the sum total of the 23 individual pension fund accounts.

Tax Forms

Was asked: the position regarding a HPL1 form request in respect of persons (details supplied) in County Limerick; and if he will make a statement on the matter.

I am advised by the Revenue Commissioners that, according to their records, the Form HPL1 submitted on behalf of the taxpayer and spouse was completed and returned on the 5th March. A further Form...

Property Taxation Application

Was asked: if he will expedite a request in relation to a property tax application form in respect of a person (details supplied) in County Limerick; and if he will make a statement on the matter.

I am informed by the Revenue Commissioners that the PPSN provided by the Deputy does not refer to the person in question. Revenue would like to make direct contact with the person to assist him in...