140. To ask the Minister for Finance the number of times the working group chaired by the Office of Public Works and tasked with developing a structured and coherent approach to the further management and development of the former Irish Ispat site at Haulbowline, County Cork, has met; the dates of any such meetings; if the report has been concluded and if so, if he has received a copy of this report; the action he intends to take as a result of this report; and if he will make a statement on the matter. – David Stanton TD

97. To ask the Minister for Finance further to Parliamentary Question No. 73 of 10 November 2010, if the working group established to develop an approach to he further management and development of the former Irish Ispat site at Haulbowline, County Cork has concluded its deliberations; if a report has been received by him as expected; if this report is to be published; the actions, if any, he intends to take as a result of receiving this report; and if he will make a statement on the matter. – David Stanton TD

REPLY.
The Working Group, established by Government, to develop a structured and coherent approach to the further management and development of the former Irish ISPAT site at Haulbowline, County Cork, has met on a number of occasions in 2010.

The report outlining the Working Group’s recommendations is currently being finalised. This report will be submitted to Government in the coming weeks for consideration, including the issue of publication.

DÁIL QUESTION NO 127

To ask the Minister for Finance further to Parliamentary Question No. 159 of 27 May 2008 the breakdown of moneys accrued by the Exchequer for each month respectively in 2007 and to date in 2008 by way of excise duty, VAT and other such payments through the sale of respective petroleum products including home heating oil, petrol, diesels and so on; and if he will make a statement on the matter. – David Stanton.

For ORAL answer on Wednesday, 4th June, 2008.

Ref No: 21947/08

REPLY

Minister for Finance ( Mr Lenihan) :

I am informed by the Revenue Commissioners that the amounts of tax revenue collected from Mineral Oil Tax on petroleum products for each month respectively in 2007 and the first four months of 2008 are set out in the attached Appendix A and Appendix B.

VAT returns do not require the yield from a particular sector or sub-sector of trade to be identified and therefore the VAT yield in each month on petroleum products cannot be provided. The figures provided in this reply for monthly VAT receipts are estimates of the amount of VAT yield that would be generated by the volume of clearances of oil products up to the end of each month. Mineral Oil Tax is paid in the month of clearance of the product but, depending on the nature of the registration status of a trader, VAT returns can be made monthly, bi-monthly, quarterly, half yearly or annually. This will dictate the point in time when VAT on sales will actually be paid to Revenue.

It should also be noted that the VAT content of purchases of Auto Diesel, Marked Gas Oil, Kerosene and Fuel Oil is a deductible credit for business in the Irish VAT system. There are no VAT receipts for Heavy Fuel Oil, as this type of residual oil is used only by registered traders and any VAT paid is reclaimed.

The yield from excise, as excise is set at a nominal amount, does not increase as the price of fuels increase. On the other hand, the yield from VAT, as VAT is set as a percentage of the price, increases as the price of fuels increase. However, in this regard it should be borne in mind that to the extent that spending in the economy is re-allocated to petrol and other oil products, and away from other VAT liable spending, and to the extent that the overall level of economic activity is reduced by higher oil prices, there may be little or no net gain to the Exchequer.

Appendix A.

Mineral Oil Tax

	Petrol	Diesel	Fuel Oil	MGO	Auto LPG
	2007	2007	2007	2007	2007
	Prov	Prov	Prov	Prov	Prov
	€m	€m	€m	€m	€m
Jan	122.5	111.3	0.8	8.1	0.006
Feb	80.6	85.5	0.8	6.4	0.005
Mar	88.5	91.3	0.6	6.6	0.006
Apr	86.4	87.8	0.9	5.5	0.003
May	93.4	96.4	0.9	5.7	0.008
Jun	88.4	90.7	0.8	5.6	0.003
Jul	87.7	89.9	0.6	4.9	0.006
Aug	94.6	93.1	0.6	5.7	0.006
Sep	84.0	88.1	0.7	5.7	0.007
Oct	94.4	98.2	0.8	5.5	0.004
Nov	85.8	93.1	0.5	6.2	0.006
Dec	45.0	50.4	0.4	2.5	0.005
Total	1,051.3	1,075.8	8.4	68.4	0.07

	2008	2008	2008	2008	2008
	Prov	Prov	Prov	Prov	Prov
	€m	€m	€m	€m	€m
Jan	123.2	113.7	0.6	7.2	0.004
Feb	83.2	91.0	0.5	6.4	0.005
Mar	84.9	88.3	0.5	5.6	0.005
Apr	91.1	99.6	0.6	7.0	0.003
Total	382.4	392.6	2.3	26.2	0.02

Appendix B

Estimated VAT Receipts.

	Petrol	Diesel	Kerosene	MGO	Auto LPG
	2007	2007	2007	2007	2007
	Estd	Estd	Estd	Estd	Estd
	€m	€m	€m	€m	€m
Jan	54.2	5.9	14.3	8.3	0.009
Feb	35.6	4.5	10.0	6.5	0.007
Mar	39.2	4.8	8.8	6.8	0.009
Apr	38.2	4.7	3.8	5.6	0.005
May	41.3	5.1	3.4	5.8	0.012
Jun	39.1	4.8	2.5	5.7	0.005
Jul	38.8	4.8	2.9	5.0	0.009
Aug	41.8	4.9	3.1	5.8	0.010
Sep	37.2	4.7	6.1	5.8	0.010
Oct	41.8	5.2	8.7	5.6	0.006
Nov	38.0	4.9	8.5	6.3	0.010
Dec	19.9	2.7	4.8	2.6	0.008
Total	465.0	57.0	77.0	70.0	0.10

	2008	2008	2008	2008	2008
	Estd	Estd	Estd	Estd	Estd
	€m	€m	€m	€m	€m
Jan	57.3	6.7	15.2	8.7	0.007
Feb	38.1	5.2	11.3	7.2	0.009
Mar	39.6	5.1	10.8	6.7	0.011
Apr	42.0	6.0	8.7	8.4	0.007
Total	177.0	23.0	46.0	31.0	0.03

DÁIL QUESTION NO 159

To ask the Minister for Finance the amount accrued to the Exchequer each month for the past 12 months by way of excise duty, VAT and other such payments through the sale of respective petroleum products to include home heating oil, petrol and diesels; and if he will make a statement on the matter.- David Stanton.* For WRITTEN answer on Tuesday, 27th May, 2008.

Ref No: 20563/08

REPLY

Minister for Finance ( Mr Lenihan) :

I am informed by the Revenue Commissioners that the amounts of tax revenue collected from Mineral Oil Tax and VAT on petroleum products for the annual year 2007 and the first four months of 2008 are as follows:

	2007	2008
Mineral Oil Tax	(Jan to Dec)	(Jan to Apr)
		Prov
	€m	€m
Petrol	1,051	382
Auto Diesel	1,076	393
Fuel Oil	8	2
Marked Gas Oil	68	26
Auto LPG	0.07	0.02
Total	2,204	803

	2007	2008
Estimated VAT Yield	(Jan to Dec)	(Jan to Apr)
	Est.	Est.
	€m	€m
Petrol	465	177
Auto Diesel	57	23
Marked Gas Oil	70	31
Kerosene	77	46
Auto LPG	0.1	0.03
Total	669	277

Note:

The VAT yield from petroleum products is estimated as the information to be furnished on VAT returns does not require the yield from particular sectors of trade to be identified. It should also be noted that the VAT content of purchases of Auto Diesel is a deductible credit for business in the Irish VAT system.

DÁIL QUESTION NO 25, For ORAL answer on Tuesday, 26th February, 2008.

To ask the Tánaiste and Minister for Finance if he has considered or will consider allowing tax relief to businesses that have experienced losses due to works carried out by local authorities or the National Roads Authority; and if he will make a statement on the matter. – David Stanton.

REPLY

Tánaiste and Minister for Finance ( Mr Cowen ) :

The premise on which this question is based appears to be that businesses should receive specific compensation through the tax system for the loss of business which they consider they have experienced or will experience as a result of works carried out by local authorities and others. I do not consider the tax system to be the appropriate mechanism through which to deal with matters of this kind.

In the normal way, the tax system already provides relief to companies and businesses, generally, in relation to losses suffered by them in the course of their trade. Trading losses can be set off against profits in the same accounting period. Such losses can also be set off against profits of the preceding accounting period, if the company or business carried on the trade in that period. Finally, trading losses can be set off against future profits of the same trade, unless the losses have been otherwise utilised.

To ask the Minister for Finance his views on reducing the number of years from six years as the period of time required by the Revenue Commissioners for the holding of receipts by applicants claiming health relief for health expenses; and if he will make a statement on the matter. – David Stanton.

* For WRITTEN answer on Thursday, 26th June, 2008.

Ref No: 25189/08

I am advised by the Revenue Commissioners that the requirement to submit receipts with claims for tax relief for health expenses was waived in 1998. This was one of a number of customer service initiatives taken by Revenue designed to streamline the administration of claims, reduce processing times and therefore deliver an improvement in the quality of service to taxpayers. Claims for health expenses are accepted and processed on the basis of the figures shown on the relevant claim form submitted by the taxpayer. Some claims may subsequently be selected for a “credibility” check and where it seems from this ‘credibility’ check that the claim is not in accordance with the taxpayer’s circumstances, the taxpayer will be consulted to clarify the claim. In these circumstances, certain documentation to support the taxpayer’s claim may be sought, and it is for this reason that there is a requirement that certain records be retained.

The relevant legislation – Section 886A of the Taxes Consolidation Act 1997 – requires certain records to be retained for a period of six years. I am satisfied that this is a reasonable period of time and is necessary for audit and examination/verification purposes and furthermore, does not impose an undue burden on taxpayers. I am advised by the Revenue Commissioners that no particular difficulties have been encountered with this requirement. However, the matter will be kept under constant review with the aim of ensuring that no unnecessary burden is imposed on compliant taxpayers.

QUESTION NO:194

To ask the Minister for Defence if there are plans to introduce voluntary early retirement in the Defence Forces; and if he will make a statement on the matter.  DEPUTY DAVID STANTON.

FOR WRITTEN ANSWER ON WEDNESDAY, 29TH APRIL, 2009

Ref No: 17100/09 Proof: 167

REPLY

Minister for Defence (Mr. Willie O’Dea, T.D.);

There are no plans to introduce a voluntary early retirement scheme in the Defence Forces.

The existing enhanced pension arrangements for members of the Defence Forces differ significantly from the normal public service arrangements.

QUESTION NO: 176 to the Minister for Justice, Equality and Law Reform (Mr. Ahern) for WRITTEN on Tuesday, 7th April, 2009.

* To ask the Minister for Justice, Equality and Law Reform the number of An Garda Síochána who applied for early retirement every month for the past 12 months; the number of applications for early retirement which are currently being processed; the number expected to apply for early retirement in the next 12 months; and if he will make a statement on the matter. – David Stanton

REPLY.

I am informed by the Garda Commissioner that the number of his Members who have applied for early retirement in the year since April 2008 and the numbers being processed are as set out hereunder:

It is not possible to provide a detailed breakdown of how many other members may leave the force for different reasons. However the figures for previous years may be helpful to the Deputy and these are shown in the following table.

QUESTION NO: 177 to the Minister for Justice, Equality and Law Reform (Mr. Ahern) for WRITTEN on Tuesday, 7th April, 2009.

* To ask the Minister for Justice, Equality and Law Reform the number of prisoner officers who applied for early retirement every month for the past 12 months; the number of applications for early retirement which are currently being processed; the number expected to apply for early retirement in the next 12 months; and if he will make a statement on the matter. – David Stanton

REPLY.

The Deputy may be aware that the Public Service Superannuation (Miscellaneous Provisions) Act, 2004 made significant changes to the Civil Service Superannuation Scheme. That Act increased to 55 the minimum age at which superannuation benefits may be paid to ‘new entrants’ to the Prison Service. Whilst the compulsory retirement age for members of the Prison Service remains unchanged at 60 years, staff who entered the Irish Prison Service prior to 2004, can retire with full pension entitlements at age 50 provided they have 30 years actual prison service.

Having set out the current provisions I am assuming that the Deputy is seeking information on Prison Officers who applied to retire before reaching 50 years and, accordingly, details of officers who may have retired early on grounds of ill health have not been incorporated in the reply.

The Director General of the Prison Service informs me that there have been no applications for early retirement in the last 12 months and no early retirement applications are being processed at the current time.

I am sure the Deputy will appreciate that it is not possible for the Irish Prison Service to predict, with any degree of certainty, what level of application(s) may or may not be made for early retirement over the next 12 months.

Uimhir:391

To ask the Minister for Education and Science the number of primary and secondary school teachers who applied for early retirement every month for the past 12 months; the number of applications for early retirement which are currently being processed; the number expected to apply for early retirement in the next 12 months; and if he will make a statement on the matter. – David Stanton.

* For WRITTEN answer on Tuesday, 7th April, 2009. Reference Number: 14574/09

Freagra

Minister Batt O’Keeffe

There are a number of different arrangements under which teachers may retire early on pension.

Teachers who are not new entrants as defined in the Public Service Superannuation (Miscellaneous Provisions) Act 2004 may retire voluntarily from age 55 years onwards. Where the teacher is aged 55 but under 60 he or she must satisfy the following conditions:

- have completed at least 35 years pensionable service, or

- have completed at least 34 years pensionable service and have 3 years pre-service training, or

- have completed at least 33 years pensionable service and have 4 years pre-service training

While this pre-service training can be taken into account for the purpose of qualifying for retirement at 55 years of age, it cannot be used to credit service on which benefits will be based. There is no actuarial reduction in benefits.

Teachers aged 50 (or aged 55 if a new entrant), who have competed at least 2 years pensionable service, may also retire early and avail of cost neutral early retirement. Superannuation benefits, actuarially reduced, come into payment immediate on retirement.

A voluntary Early Retirement Scheme had operated from 1996 in the case of primary teachers and 1997 in the case of post-primary teachers until its suspension with immediate effect in October 2008 on foot of Budget 2009. The Scheme consisted of three strands.

Strand 1 related to teachers who were consistently experiencing professional difficulties in their teaching duties.

Strand 2 related to teachers whose retirement would provide their school with an opportunity to enhance the education service being provided through facilitating change. Strand 3 related to teachers who were in posts which are surplus to requirements.

Over the past 12 months, 998 primary, secondary, community and comprehensive school teachers chose to retire early; ie under the 55/35 year rule, cost-neutral early retirement and voluntary early retirement (now suspended).

Currently 263 applications from teacher are being processed in my Department for early retirement between now and the end of the current school year. It is estimated that in the 2009/2010 school-year in the region of 900 will opt for early retirement.
QUESTION NO:274

To ask the Minister for Defence the number of Defence Force personnel who applied for early retirement every month for the past 12 months; the number of applications for early retirement which are currently being processed; the number expected to apply for early retirement in the next 12 months; and if he will make a statement on the matter.  DEPUTY DAVID STANTON

FOR WRITTEN ANSWER ON TUESDAY, 7TH APRIL, 2009. Ref No: 14573/09

REPLY

Minister for Defence, (Mr. Willie O’Dea T.D.); The total number of personnel who were discharged from the Defence Forces, for reasons other than age during the period 01 April 2008 and 01 April 2009 is outlined in the table below:-

* It should be noted that 109 of the personnel involved were recruits and as such had not yet become effective.

The number of applications for discharge (for reasons other than age) currently being processed is thirty one (31).

As the Defence Forces does not invite applications for early retirement and does not have an early retirement scheme it would not be possible to predict accurately the number of applications for ‘early retirement’ in the coming twelve months.

QUESTION NO: 118 to the Minister for Health and Children (Ms. Harney (Dublin Mid-West)) for WRITTEN ANSWER on 07/04/2009

* To ask the Minister for Health and Children the number of medical personnel who applied for early retirement every month for the past 12 months; the number of applications for early retirement which are currently being processed; the number expected to apply for early retirement in the next 12 months; and if she will make a statement on the matter. David Stanton T.D.

REPLY.

The Health Service Executive is responsible for HR matters in relation to medical personnel and therefore is the appropriate organisation to address the Deputy’s query. My Department has requested the Parliamentary Affairs Division of the Executive to arrange to have the matter investigated and to have a reply issue to the Deputy.