72. Deputy Jonathan O’Brien asked the Minister for Finance the projected increase or demand for workers and employees due to demographic changes for the years 2018 to 2028. (Question 20703/18 asked on 10 May 2018 - Economic Growth)

Minister for Finance (Deputy Paschal Donohoe): My Department’s most recent macroeconomic forecasts were published with the Stability Programme Update 2018 in April, and cover the period up until 2021. The following table sets out the total employment projections from these forecasts. 
Overall, it is forecast that approximately 135,000 net additional jobs will be created over the period from 2018 to 2021. For this year, employment growth of 2.7 per cent (approximately 60,000 jobs) is projected. F...

73. Deputy Michael McGrath asked the Minister for Finance the yield from DIRT in 2017; the forecasted yield in 2018; and if he will make a statement on the matter. (Question 20533/18 asked on 10 May 2018 - Tax Yield)

Minister for Finance (Deputy Paschal Donohoe): I propose to take Questions Nos. 73 and 74 together.
I am advised by Revenue that net receipts for Deposit Interest Retention Tax (DIRT) and Life Assurance Exit Tax (LAET) in 2017 are published in Table 2 of Revenue’s Annual Report for 2017, available at https://www.revenue.ie/en/corporate/press-office/annual-report/2017/ar-2017.pdf.
My Department has forecast DIRT receipts for 2018 to be in the region of €117 million. Revenue have advised that LAET...

74. Deputy Michael McGrath asked the Minister for Finance the yield from life assurance exit tax in 2017; the forecasted yield in 2018; and if he will make a statement on the matter. (Question 20534/18 asked on 10 May 2018 - Tax Yield)

Minister for Finance (Deputy Paschal Donohoe): I propose to take Questions Nos. 73 and 74 together.
I am advised by Revenue that net receipts for Deposit Interest Retention Tax (DIRT) and Life Assurance Exit Tax (LAET) in 2017 are published in Table 2 of Revenue’s Annual Report for 2017, available at https://www.revenue.ie/en/corporate/press-office/annual-report/2017/ar-2017.pdf.
My Department has forecast DIRT receipts for 2018 to be in the region of €117 million. Revenue have advised that LAET...

75. Deputy Seán Haughey asked the Minister for Finance the estimated additional revenue that would be generated if the bookmakers’ excise licence increased from €500 to €635; and if he will make a statement on the matter. (Question 20541/18 asked on 10 May 2018 - Tax Yield)

Minister for Finance (Deputy Paschal Donohoe): I propose to take Questions Nos. 75 to 77, inclusive, together.
In regard to Question 20541/18, Revenue has advised me that 328 Bookmakers Licences were issued for the 2015 to 2017 licensing period, which ended on 30 November 2017. The total Excise Licence Duty payable for these licences was €164,000 (€500 x 328).  If the Excise Licence Duty fee had been €635 for the two year period, the total Excise Licence Duty payable would have amounted to €208,...

76. Deputy Seán Haughey asked the Minister for Finance the estimated additional revenue that would be generated if the licence for an amusement licence for a period not exceeding three months increased from €38 to €55; and if he will make a statement on the matter. (Question 20542/18 asked on 10 May 2018 - Tax Yield)

Minister for Finance (Deputy Paschal Donohoe): I propose to take Questions Nos. 75 to 77, inclusive, together.
In regard to Question 20541/18, Revenue has advised me that 328 Bookmakers Licences were issued for the 2015 to 2017 licensing period, which ended on 30 November 2017. The total Excise Licence Duty payable for these licences was €164,000 (€500 x 328).  If the Excise Licence Duty fee had been €635 for the two year period, the total Excise Licence Duty payable would have amounted to €208,...

77. Deputy Seán Haughey asked the Minister for Finance the estimated additional revenue that would be generated if the licence for an amusement machine for 12 months increased from €125 to €170; and if he will make a statement on the matter. (Question 20543/18 asked on 10 May 2018 - Tax Yield)

Minister for Finance (Deputy Paschal Donohoe): I propose to take Questions Nos. 75 to 77, inclusive, together.
In regard to Question 20541/18, Revenue has advised me that 328 Bookmakers Licences were issued for the 2015 to 2017 licensing period, which ended on 30 November 2017. The total Excise Licence Duty payable for these licences was €164,000 (€500 x 328).  If the Excise Licence Duty fee had been €635 for the two year period, the total Excise Licence Duty payable would have amounted to €208,...

78. Deputy Louise O’Reilly asked the Minister for Finance the projected revenue to be generated from the introduction of the sugar sweetened drinks tax for 2018 and subsequent years; and if he will make a statement on the matter. (Question 20545/18 asked on 10 May 2018 - Tax Yield)

Minister for Finance (Deputy Paschal Donohoe): It is extremely difficult to estimate the potential revenue generated for the Exchequer from the sugar-sweetened drinks tax due to continued industry reformulation resulting in reduced sugar levels in relevant products. However, it is estimated that the tax will yield in the region of €27m in 2018 and €40m in a full year.
It is hoped that the tax will help tackle obesity by providing incentives to reduce the sugar content in relevant products, and u...

79. Deputy Louise O’Reilly asked the Minister for Finance the historical mechanisms used to hypothecate funding from a tax for specific purposes; the details of previous taxes or levies in tax history that have been ring-fenced for a specific purpose; and if he will make a statement on the matter. (Question 20546/18 asked on 10 May 2018 - Tax Code)

Minister for Finance (Deputy Paschal Donohoe): Hypothecation involves linking specific expenditure to an explicit revenue source and the Deputy will be aware that it is not a feature of the Irish tax system in general. It is only used in limited circumstances where there is a strong justification because it can cause difficulties for the efficient and effective management of the public finances. Furthermore, it also exposes specific expenditure dependent solely on a hypothecated revenue to any v...

80. Deputy Pearse Doherty asked the Minister for Finance the number of SMEs that have applied for and been successful, respectively, in their applications under the knowledge development box; and if he will make a statement on the matter. (Question 20613/18 asked on 10 May 2018 - Knowledge Development Box)

Minister for Finance (Deputy Paschal Donohoe): There are a number of features in the Knowledge Development Box (“KDB”) which are specifically included to encourage claims by SMEs. For example, larger companies are required to apply transfer pricing standards to the documentation which is required to support a claim for relief under the KDB. While SMEs will need to have records to support any apportionments made, the administrative burden placed on them is lower in recognition of their status. 
I...

81. Deputy Noel Rock asked the Minister for Finance if the start-up company relief section 486C of the Taxes Consolidation Act 1997 will expire in 2018 as planned or if there will be an extension in budget 2019; and if he will make a statement on the matter. (Question 20647/18 asked on 10 May 2018 - Tax Reliefs Application)

Minister for Finance (Deputy Paschal Donohoe): Finance Act 2008 introduced start-up corporation tax relief for companies in their first three years of trading. The relief was introduced to provide support to new business ventures in their critical early years of trading, thereby creating additional employment and economic activity in the State. The scheme has subsequently been enhanced and amended since its introduction. In Finance Act 2011, the scheme was amended to link the quantum of relief t...

82. Deputy Louise O’Reilly asked the Minister for Finance if his attention has been drawn to a situation in Belgium (details supplied); if there is a facility for a similar measure to be applied here in terms of VAT reduction on defibrillators; and if he will make a statement on the matter. (Question 20714/18 asked on 10 May 2018 - VAT Rate Application)

Minister for Finance (Deputy Paschal Donohoe): I propose to take Questions Nos. 82 and 83 together.
The Programme for Partnership Government recognises the difficulties faced by community groups in relation to VAT rates on certain products such as defibrillators. This is an EU competency and the Government has committed to work with our EU counterparts in seeking to reform this area.
Defibrillators, other than implantable defibrillators, are liable to VAT at the standard rate, which in Ireland i...

83. Deputy Louise O’Reilly asked the Minister for Finance the status of discussions at EU level in relation to the action plan on the future of VAT; the opportunities which have been taken to continue to recommend that member states should be able to apply a specialised VAT rating to defibrillators and other emergency medical and rescue equipment at EU Council level in these discussions; the detail of same; and if he will make a statement on the matter. (Question 20715/18 asked on 10 May 2018 - VAT Rate Application)

Minister for Finance (Deputy Paschal Donohoe): I propose to take Questions Nos. 82 and 83 together.
The Programme for Partnership Government recognises the difficulties faced by community groups in relation to VAT rates on certain products such as defibrillators. This is an EU competency and the Government has committed to work with our EU counterparts in seeking to reform this area.
Defibrillators, other than implantable defibrillators, are liable to VAT at the standard rate, which in Ireland i...

84. Deputy Thomas Pringle asked the Minister for Finance if there is a specific tax credit available for international screen production companies that bring post-production and visual effects work here; and if he will make a statement on the matter. (Question 20718/18 asked on 10 May 2018 - Tax Credits)

Minister for Finance (Deputy Paschal Donohoe): Section 481 TCA 1997 provides a 32% payable credit for eligible expenditure on film production in Ireland. It is available to Irish and international film production companies that are resident in the State or in an EEA State and carry on business in the State through a branch or subsidiary.
Section 481 was substantially changed (in Finance Act 2013, Finance (no.2) Act 2013, and Finance Act 2014) from an investor led Income Tax scheme to a Film Corp...

85. Deputy Tom Neville asked the Minister for Finance if the most recent notice of tax assessment will be sent to a person (details supplied). (Question 20752/18 asked on 10 May 2018 - Tax Collection)

Minister for Finance (Deputy Paschal Donohoe): I am advised by Revenue that the person in question is registered as an employee and pays tax through the PAYE system.
The person was issued with a PAYE Balancing Statement for 2017 on 16 March 2018. The Balancing Statement is the PAYE equivalent of a Notice of Tax Assessment, which is relevant to self employed taxpayers. 
If the person requires a copy of the Balancing Statement or requires any further assistance, they should contact Revenue at 1890...

86. Deputy Róisín Shortall asked the Minister for Finance the amount spent on solicitors’ fees, barristers’ fees, guardians ad litem and settlements in personal injury, property damage and clinical negligence claims dealt with by the State Claims Agency in tabular form; and if he will make a statement on the matter. (Question 20761/18 asked on 10 May 2018 - State Claims Agency Data)

Minister for Finance (Deputy Paschal Donohoe): The State Claims Agency (SCA) have supplied the information contained in the following table in response to the Deputy’s question. This table shows the transactional expenditure against Clinical and General claims which have been delegated to the State Claims Agency across all 146 delegated state authorities since inception in 2001. This information contained in the report is correct as of 9 May 2018.
Table on Total Expenditure by Payment Type:
 ...

89. Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 82 of 1 May 2018, the number of cases referred to the Central Bank by the FSO-FSPO by year and area, that is, investment products, insurance or banking; the overall nature of the original complaint in each case; the grounds on which the FSO-FSPO deemed it necessary to refer each case to the Central Bank; and if he will make a statement on the matter. (Question 20256/18 asked on 09 May 2018 - Financial Services and Pensions Ombudsman Data)

Minister for Finance (Deputy Paschal Donohoe): As I previously stated in Parliamentary Question No. 82 on 1 May 2018 the Financial Services and Pensions Ombudsman is independent in the performance of his statutory functions.  I have no role in the day to day workings of the office.
The Financial Services and Pensions Ombudsman (FSPO) was established on 01 January 2018 under the Financial Services and Pensions Ombudsman Act 2017.  Section 18 of the Act sets out how the Ombudsman shall co-operate ...

90. Deputy Mick Wallace asked the Minister for Finance the contracts awarded by his Department or an agency under his remit to a company (details supplied) since March 2011, by year in tabular form; the cost per contract; the basis for each contract; and if he will make a statement on the matter. (Question 20316/18 asked on 09 May 2018 - Consultancy Contracts Data)

Minister for Finance (Deputy Paschal Donohoe): I can advise the Deputy that there were no contracts awarded by my Department to the firm ‘Capita’ since March 2011.
In relation to the seventeen Bodies under the aegis of my Department, I am informed that since March 2011, thirteen have not awarded contracts to a company named ‘Capita’ since March 2011.  It was not possible for four of the bodies to provide the requested information in the time available and therefore I will make arrangements to pr...

91. Deputy Eoin Ó Broin asked the Minister for Finance if his Department has engaged consultants, other outside bodies or persons to conduct research, provide advice or assistance on the issue of the recent EUROSTAT designation of approved housing bodies; and if he will make a statement on the matter. (Question 20342/18 asked on 09 May 2018 - Approved Housing Bodies)

Minister for Finance (Deputy Paschal Donohoe): Since the decision by the Central Statistics Office to reclassify 15 Approved Housing Bodies as part of the local government sector, i.e. within general government, my officials have engaged with these bodies in order to obtain the required inputs to compile the fiscal forecasts for the period 2018 - 2021.  These figures are reflected in the Stability Programme Update 2018.
Following the publication of the Stability Programme Update 2018, senior off...

92. Deputy Thomas Byrne asked the Minister for Finance his plans to offer relief to home owners that took out mortgages in recent years and now face potential interest rate increases. (Question 20376/18 asked on 09 May 2018 - Mortgage Interest Relief Application)

Minister for Finance (Deputy Paschal Donohoe): At present, there are no plans to provide specific additional income tax relief for mortgage payments, as the Government’s priority is on reducing the income tax burden for low to middle income earners, while limiting the benefit for high earners and keeping the tax base broad. 
As indicated in the last two Budgets, Mortgage Interest Relief is being phased out.  The residual availability of the relief will taper out over the next three years before ...

93. Deputy Jonathan O’Brien asked the Minister for Finance the capital allocation across his Department in each of the years 2018 to 2022. (Question 20450/18 asked on 09 May 2018 - Capital Expenditure Programme)

Minister for Finance (Deputy Paschal Donohoe): I propose to take Questions Nos. 93 to 95, inclusive, together.
My Department’s Capital Allocation provides for the routine acquisition of IT equipment and systems and certain premises expenses relating to the buildings it occupies. Aside from these types of expenditure my Department does not have any long or medium term Capital Projects.
For 2018 the Department’s allocation is approximately €1.7 million.  €1.5 million is allocated to Office Premis...

94. Deputy Jonathan O’Brien asked the Minister for Finance his Department’s capital allocation for projects underway and projects already tendered or committed to spending contractually. (Question 20467/18 asked on 09 May 2018 - Capital Expenditure Programme)

Minister for Finance (Deputy Paschal Donohoe): I propose to take Questions Nos. 93 to 95, inclusive, together.
My Department’s Capital Allocation provides for the routine acquisition of IT equipment and systems and certain premises expenses relating to the buildings it occupies. Aside from these types of expenditure my Department does not have any long or medium term Capital Projects.
For 2018 the Department’s allocation is approximately €1.7 million.  €1.5 million is allocated to Office Premis...

95. Deputy Jonathan O’Brien asked the Minister for Finance his Department’s capital allocation in each of the years 2018 to 2022 disaggregated according to capital allocated to projects underway, projects contractually committed to and projects yet to be initiated. (Question 20484/18 asked on 09 May 2018 - Capital Expenditure Programme)

Minister for Finance (Deputy Paschal Donohoe): I propose to take Questions Nos. 93 to 95, inclusive, together.
My Department’s Capital Allocation provides for the routine acquisition of IT equipment and systems and certain premises expenses relating to the buildings it occupies. Aside from these types of expenditure my Department does not have any long or medium term Capital Projects.
For 2018 the Department’s allocation is approximately €1.7 million.  €1.5 million is allocated to Office Premis...

109. Deputy Barry Cowen asked the Minister for Finance the way in which the State Claims Agency manages individual cases; the person directly responsible for the running of the State Claims Agency in relation to individual cases; if the delegated State authorities have a say when cases are being managed; if there is transparency between the State Claims Agency and the delegated State authorities regarding the way in which individual cases are being managed; if delegated State authorities are informed of the details on cases that are been taken by the agency; and if he will make a statement on the matter. (Question 19908/18 asked on 08 May 2018 - State Claims Agency)

Minister for Finance (Deputy Paschal Donohoe): The State Claims Agency (SCA) has a statutory remit to manage personal injury claims, including claims in respect of clinical negligence, on behalf of Delegated State Authorities (DSAs) including the Health Service Executive. The SCA’s claims management objective is, while acting in the best interest of taxpayers in matters of personal injury and property damage litigation, to act fairly, ethically and compassionately in its dealings with people wh...

110. Deputy Michael McGrath asked the Minister for Finance the policy of the State Claims Agency in relation to non-disclosure and confidentiality clauses being included in circumstances in which settlements are reached in or out of court by the agency and a person taking a case against a State body in respect of cases managed by the agency; the number of such non-disclosure or confidentiality clauses that have been entered into by the agency or representatives on its behalf in each year since 2010 by delegated authority in tabular form; the overall value for each delegated authority for each year of the settlements in which such a clause was put in place; and if he will make a statement on the matter. (Question 20118/18 asked on 08 May 2018 - State Claims Agency)

Minister for Finance (Deputy Paschal Donohoe): The State Claims Agency (SCA) have advised me that it settles very few claims subject to a confidentiality agreement.
For the purposes of clarity the SCA also advise that a claim refers to notification of intention to seek compensation for personal injury and/or property damage where it is alleged the State was negligent. The application may be in the form of a letter of claim, an InjuriesBoard.ie application, or a written/oral request.
One particu...

111. Deputy Maureen O’Sullivan asked the Minister for Finance the expected net effect of carryover measures carried over for 2019 as a result of budget 2017 measures; the way in which it is accounted for in the fiscal space projections; and if he will make a statement on the matter. (Question 19650/18 asked on 08 May 2018 - Budget Measures)

Minister for Finance (Deputy Paschal Donohoe): I am assuming the Deputy is referring to Budget 2018 measures.  The carryover cost in 2019 of tax measures introduced in Budget 2018 is estimated to be of the order of €14 million. It is important to point out that the exact impact of carryover will be reviewed as part of the normal Budgetary process, as there are several moving parts to be considered, such as economic growth, take up of various schemes and specific tax relevant factors, which could...