EU Betrayal and Rigged Elections, Referendum Water Tax Charges, Broken Promises, Breaking The Piggys Banks, Politician Lying, Corrupt, Cheats

Water Tax charges, Broken Promises,
breaking The banks by Politician lying

Corrupt cheats
By Rita Cahill
September 12, 16
Fianna Fil has proposed that the water system be paid for
through general taxation and that the principle of charging
for usage should be abolished for good. The party made the
proposals in a statement to the commission on how water
services should be funded.
It marks a move away from its previous position that charges
should only be suspended, as it argued in its negotiations
with Fine Gael earlier this year to facilitate a minority
government led by Enda Kenny.
Fianna Fil, which accepted the principle of water charges as
part of the troikas bailout package, had also previously
argued that domestic charges should only be suspended
until such time as the national water infrastructure could be
brought up to standard.
Its submission to the Expert Commission on Domestic Public
Water Services established as part of the Fianna Fil and
Fine Gael deal says the entire system should be funded
through general taxation by way of direct subvention from
the exchequer.
Its election position was that a subvention would be provided
during a period of water charge suspension, but sources said
the submission calls for abolition.
Half of Co Mayo water supply tainted by parasite
European Commission clarifies State would breach law in
abolishing water charges
State gave Irish Water 100m in 2015 to cover funding gap
Subvention level
The level of the subvention would be set by the Commission
for Energy Regulation, which previously set the level of water
charges paid by households, and increases could be
requested by Irish Water.
The confidence and supply agreement between Fine Gael
and Fianna Fil only commits to the suspension of charges
for a period of nine months, as well as the establishment of a

commission on the future of water charges.
Fine Gael refused to concede the suspension of charges for
the entire Dil term, as had been requested by Fianna Fil.
Fine Gael sold the agreement to its TDs and supporters on
the basis that charges would only be suspended.
Fianna Fil has said the numbers in the current Dil do not
allow for the reintroduction of charges in advance of another
election.
The commission is examining how to fund the water system
in the long term. Its recommendations will then be
considered by an Oireachtas committee, and a Dil vote on
the issue will follow.
Election position
Speaking to The Irish Times in July, Michel Martin repeated
his election position on abolishing water charges was for the
the lifetime of the next government, having previously said
the policy move could be reviewed after five years.
He refused to be drawn on whether Fianna Fil agreed with
some kind of charge, saying he was loath to say we would
support one or the other.
What we are clear about is the present regime has to go. It
lost confidence and it lost credibility and we had to go back
to the drawing board. It was not raising any significant
revenue. It lost a huge amount of political capital.
He also said that it could be argued the user pays through
taxation, a move confirmed in the party views submitted to
the commission on water services.
The European Commission has warned that Ireland could
face fines because of the decision to suspend water charges,
and maintains that charges cannot be abolished without
breaking the water framework directive, which Ireland has
already signed.
Fianna Fil says it has legal advice to the contrary. It has
declined to publish the legal advice but included it in its
submission to the water charges commission.
It is understood it argues that established practice in Ireland
in 2003, when the water charges directive was transposed
into Irish law, was that services were funded through general
taxation.
Water UK supports the commitment by the European Commission
to carry out a review of the Drinking Water Directive (DWD)
during 2015 with the option
https://dl.dropboxusercontent.com/u/299993612/Publications
/Policy%20positions%20%2B%20briefings/Drinking%20water
%20directive/Water%20UK%20DWD%20position%20paper
%20June%202016.pdf
UK Water sector: priorities post-EU referendum
16 August 2016
The success of the water sector has been built on a stable and
predictable regulatory and business environment. This has
enabled water companies to raise long-term finance to deliver
benefits to customers and the environment
/Policy%20positions%20%2B%20briefings/EU
%20referendum/Water%20UK%20Brexit%20Statement
%20August%202016.pdf
Groundwater protection for unconventional oil and gas

extraction
3 March 2015
Water UK's members are committed to delivering high quality
drinking water that meets standards set within the Drinking
Water Directive and providing wholesome water at all times
/Policy%20positions%20%2B%20briefings/Shale%20gas
%20fracking/Groundwater%20Shale%20Water%20UK
%20position%20March2015(2).pdf
Water UK response to the DCLG planning consultation
19 December 2014
%20fracking/Water%20Uk%20Response%20to%20DCLG
%20planning%20consultation%20Dec%202014.pdf
Why water companies must statutory consultees in the planning
process
Water UK briefing, 19 December 2014
%20fracking/WATER%20UK%20Stat%20Consultees.pdf
Commission letter refusing to take action
http://www.friendsoftheirishenvironment.org/images/pdf/EU_pilot_
11.12.16.pdf
EU Ombudsman letter
http://www.friendsoftheirishenvironment.org/images/pdf/EU_Omb
uds_trihalo_10.02.16.pdf
Contact: Tony Lowes 027 74771 / 087 2176316
Sample Consumers affected (while we have not included all the
supplies on the remedial action list, it omits almost 150,000
consumers. Ask Irish water why.)
Wicklow Wicklow Regional Public Supply 12,000, Enniskerry Public
Supply 2,839, Wicklow Avoca / Ballinclash Public Supply1,506
Kerry Lisarboola 20,967, Ballymacadam 3,629
Meath East Meath 51,932
Mayo Lough Mask 36,939, Ballina 15,000, Kiltimagh 1,692
Cork Drimoleague 825; Kealkill 795; Schull 1,762
Donegal Cashilard 400, Fintown 352. Greencastle 1,000 Pettigo
510, Portnoo-Narin 941,
Rathmullen 270
Galway Ballinasloe 10,270, Portumna 2,719
Kilkenny City 17,083, Kilkenny Inistioge 1,452
Leitrim South Leitrim Regional 16,566
Longford GRANARD 1,915, LONGFORD CENTRAL 8,717
Monaghan Lough Egish 8,497
Sligo Lough Gill Regional Water Supply 13,668, South Sligo
Regional Water Supply 1,403
Waterford Lismore 2,157, Ring/Helvick 1,104, Tallow 1,197
Roscommon North Roscommon Regional Water Supply Scheme
6,762
http://www.epa.ie/pubs/reports/water/drinking/Q4_2015_RALforwe
b.pdf
----------------------See the worrying trends identified in Scotland in 2013 and
questions for Ireland:
The lack of an improvement in THM compliance is extremely
disappointing, especially in light of the additional efforts made by
Scottish Water to achieve improvements in this respect. A

number of treatment works with THM issues, such as Gairloch,
Achmore and Shieldaig, were replaced during 2012 making the
lack of progress all the more surprising.
Analysis of the data by DWQR shows that the pattern of THM
failures in 2012 changed compared with previous years. Eighteen
of the 29 supplies recording failures in 2012 did not fail in 2011 a particularly concerning trend. Now, many failures are occurring
where the treatment processes present at the site should, in
theory at least, be able to treat the water to a standard needed to
avoid THM formation.
Seven out of the 29 failing supplies had membrane treatment.
None of these supplies should be producing water that fails the
THM standard, and these failures suggest that the integrity of the
nanofiltration membranes has been breached. To put this another
way, Scottish Water has failed to monitor and replace membrane
modules before they deteriorate to an extent that they allow
organic material to pass through. Scottish Water acknowledges
this and has implemented processes to ensure timely
intervention takes place.
One contributory factor at some sites may be a change in the
quality of raw water, meaning that a once adequate treatment
process is now unable to cope. The extent of this issue has yet to
be fully quantified, but Scottish Water must gain an intimate
understanding of the quality of water it has to treat and design,
build and optimise treatment processes accordingly.
http://www.gov.scot/Publications/2013/08/3583/2
See for example the Nova Scotia warnings:
https://www.novascotia.ca/nse/water/thm.asp
Fianna Fil proposes permanent end to water charges

Main Opposition party says water system should be funded through
general taxation
EU court opinion could raise price of M50,

Dublin Port tolls
12/09/2016
M50 toll charges could go up to 3.20 per journey if the EU gets

its way.
The European Court of Justice wants Ireland to charge 23% VAT
on trips on State-owned motorways.
That means prices on the M50 and the Dublin Port Tunnel could
increase by as much as 60 cent.
Verona Murphy from the Irish Road Haulage Association says it

is not fair.
She said: "The recovery is not such that we can sustain what we
have suffered in the recession, never mind anything that might
levy us with increases in what we do.
"Every time there is an increase in something to do with
transport, the consumer ultimately is the one who suffers."
CAMPAIGN TO HAVE WATER CONSUMERS WARNED OF TOXIC

CHEMICALS FAILS
EU OMBUDSMAN RULING REVEALS 412,000 CONSUMERS
AFFECTED
17 FEBRUARY 2016
Dear M.R Lowes Commission letter refusing to take action
11/12/2015
11.12.16.pdf
EU Ombudsman letter 10.02.16
A campaign in Europe to have Irish Water customers informed of
toxic chemicals exceeding the World Health Organisation and
European Union safety standards has failed, according to Friends
of the Irish Environment.
The environmental lobby group, which specialises in the

enforcement of European environmental legislation, has been told
by the European Ombudsman that she cannot require the
European Commission to force Irish Water to inform consumers
on their bill that the water they receive contains levels of
trihalomethanes above the EU and WHO permitted levels.
Trihalomethanes are toxic compounds, including chloroform,
which occur in drinking water as a result of reaction between
organic materials, such as peaty soil, when chlorine is added as a
disinfectant. Long-term exposure to THMs include an increased
risk of certain cancers, such as bladder and colon; reproductive
problems such as miscarriages, birth defects, and low birth rates;
and damage to the heart, lungs, liver, kidney, and central
nervous system.
FIE says that trihalomethanes are volatile chemicals that are
easily removed by simple carbon filters if the consumer knows
that his water contains them. Because they are volatile, the
statement continues, there are particularly dangerous in
enclosed areas with poor ventilation, through prolonged
showering, bathing, ingestion, or in Jacuzzis, with pregnant
women advised in particular to avoid exposure.
During an investigation of the complaint by FIE the Irish
authorities informed the Commission that on the basis of their
last review, around 412,000 persons are possibly affected by
THM exceedances in 79 public water supply zones.
While they agreed that there is a need to substantially improve
consumer communications in relation to THMs, they have
consistently refused to inform consumers on their bills when the
level of trihalomethanes exceeds the WHO and EU recommended
levels, instead arguing that all Irish Water customers can find out
if their water supplies exceed the limit through their website,
which they are informed of through Irish Water billing which
reaches over 1.5 million domestic premises.
FIE Director Tony Lowes said that the Irish Water website only
gives consumers a snapshot of the most recent water quality
results for their supply and does not include previous readings
which may have shown high levels of the toxic chemicals
requiring filtration upgrades. Thus, a resident of Enniskerry

seeking water quality results will not see that his water is
contaminated with these toxic chemicals through the Irish Water
site, although the Enniskerry public supply is listed on the EPA
Remedial Action List as needing an upgrade to filter
trihalomethanes.
While Irish Water suggests that consumers can find further
information on the EPA websites Remedial Action List, in fact
this list omits supplies covering almost 150,000 of the 412,000
consumers affected.
Emily OReilly, European Ombudsman, wrote to the organisation
that I appreciate that not all customers of the Irish water service
(Irish Water) will be satisfied with the approach to information
provision proposed by the Irish authorities. Some customers may
prefer to be informed directly rather than having to consult a
website. And of course there will be customers for whom
consulting a website proves either difficult or not possible.
Ms OReilly said that case law prevented her from requiring the
Commission to take legal proceedings against Ireland, suggested
the organisation approach the Irish Energy Regulator, who is in
charge of complaints against Irish water. The group is also taking
legal advice about consumer rights.
Mr Lowes said The core of this problem is land use policies that
are allowing the draining of peat soils for forestry, farming, and
peat extraction to contaminate drinking water supplies a
problem that is becoming worse as intense rainfall events
increase.
ENDS
Fine Gael ministers hatch secret plan to replace Enda

Kenny
Fine Gael ministers have a plan ready to replace Taoiseach Enda Kenny
swiftly if the Government collapses and there is a snap election.
September 12, 16
Fine Gael ministers have a plan ready to replace Taoiseach

Enda Kenny swiftly if the Government collapses and there is
a snap election.
The behaviour of Independent ministers has prompted
further doubts over the stability of the Coalition.
Mr Kenny agrees that he won't lead the party into the next
election. But new party rules involve every member of Fine
Gael having a vote in the election of the next leader. The
unwieldy process would take several weeks to conclude.
During Government negotiations, Fine Gael ministers
discussed how to take a shortcut if there was another
election.
The plan hatched was for the losers of an initial vote among
TDs, Senators and MEPs to drop out, so cutting out the
grassroots vote. Senior party figures told the Irish
Independent this plan is still the best option if the
Government collapses.
Mr Kenny will today be grilled by his own party about the
huge losses in the general election, which were blamed
largely on his own performance.

His leadership will be to the fore at the Fine Gael think-in in
Newbridge, Kildare.
Meanwhile, Fianna Fil leader Michel Martin has taken aim
at the records of potential FG leadership contenders.
Today, Taoiseach Enda Kenny will be grilled by his own party
about its huge losses in the General Election, caused in part
by his own campaign gaffes.
Mr Kenny's leadership will be to the fore at the Fine Gael
think-in, as TDs and senators grow increasingly anxious
about when and how he intends to step down.
Two reports on the February General Election are to be
debated by the parliamentary party at its preparation
meeting in Newbridge, Co Kildare, before the Dil returns in
two weeks' time.
There were already serious tensions about the set-up for
today's debate, with TDs complaining about the failure to
give them one of the reports and complaints about the
length of time devoted to the second one, which was
compiled by a team of TDs.
But the Fine Gael party chairman, Martin Heydon, who is
hosting the meeting in his home constituency, has insisted
that there will be adequate debate.
"It is important that everyone's voice be heard so that
lessons can be learned and I believe that will happen," Mr
Heydon told the Irish Independent.
Other deputies said they were unhappy that they will only
receive a short summary of the report prepared by party
supporter and academic Dr Marian Coy, who chairs the
Michael Collins Institute.This report looks at campaign
failures and communications breakdowns.
A second report will be given by Dublin Bay South TD Kate
O'Connell, following a survey done by herself and fellow TDs
Alan Farrell of Dublin Fingal, Peter Burke of LongfordWestmeath and Maria Bailey of Dn Laoghaire. This is critical
of communications between Mr Kenny's staff and
parliamentary party members and general communication
failures during the election campaign.
Carlow-Kilkenny Fine Gael TD Pat Deering said the party
failed to hold a proper assessment of the local council

elections in May 2014, which also delivered heavy losses.
"Many mistakes made in 2014 were repeated in the General
Election because important lessons were not learned," he
said.
The issue of Mr Kenny's expected departure as leader will be
a major underlying theme of the two-day gathering. But it
appears less likely that it will lead to a direct challenge to Mr
Kenny, who has said he will not lead in the next election,
which many members now fear could happen suddenly, with
the party unprepared.
One TD who raised the issue in the recent past, Jim Daly of
Cork South West, repeated his view that the leadership
question had to be dealt with after the Budget on October 11
.
"That has been my position before and it has not changed,"
Mr Daly said.
The election reports will be discussed this afternoon, with a
reply from Mr Kenny.
Taoiseach Enda Kenny has been branded a
"control freak" by one of his own Cabinet

ministers over his plans to suppress two
damning reviews of Fine Gael's disastrous
General Election campaign.
Mr Kenny has been sitting on at least one of the reports highlighting failings that resulted in Fine Gael losing 26 seats
- for two months.
Fine Gael backbenchers expected to see both reports ahead
of the party's annual two-day 'think-in', which takes place in
Kildare tomorrow.
However, it has emerged that party members will not be
given copies of either report, but instead will receive 10minute presentations and one-page summaries.
The move by the Taoiseach and his officials, who are severely
criticised for their communication skills in one of the
reports, is sure to anger Fine Gael TDs as they gather for
their first think-in since the election.
A Fine Gael minister said Mr Kenny's management of the
reports showed "lessons had not been learned" and
described the Taoiseach and his officials as "control freaks".
Other members questioned why the Taoiseach was insisting
on maintaining divisions between his officials and the
parliamentary party.
Two separate reports were commissioned by Fine Gael in the
wake of the election.
Dr Marion Coy, chair of the Michael Collins Institute,
conducted one, while a team of Fine Gael TDs carried out a
separate survey of party members' views.
Tomorrow afternoon, Fine Gael Dublin Bay South TD Kate
O'Connell is due to present the findings of the report she and
her colleagues conducted. However, she has been allocated
just 10 minutes to detail the findings of interviews with
candidates and staff from every constituency in the country.
A question-and-answer session will follow.
A senior Fine Gael figure questioned how Ms O'Connell will

be able to present a detailed report in such a short time
period.
"The Taoiseach's people have said the reports will not be
handed out to parliamentary party members in hard copy
until it is also presented to Fine Gael headquarters," the
source said.
"It seems a bit daft because it will be up there on a screen
and people can just take notes, but that's what the powersthat-be decided," the source added.
The report is critical of internal communications within the
party, especially between the Taoiseach's staff and the
Fine Gael members interviewed for the survey also
complained that they were not informed about directives
from headquarters prior to General Election selection
conventions, which led to tensions in a number of
constituencies. There are also criticisms of the Taoiseach's
staff's dealings with the media before and during the
election.
Ms O'Connell, along with Longford-Westmeath TD Peter
Burke, Dublin Fingal's Alan Farrell, and Maria Bailey from
Dun Laoghaire-Rathdown were responsible for compiling
the survey.
Fine Gael's think-in at the Keadeen Hotel, Newbridge, is
being organised by parliamentary party chairman and local
TD Martin Heydon.
The main focus of the conference is passing a Budget "to
improve people's lives".
Carlow-Kilkenny TD and Oireachtas Budgetary Committee
chair John Paul Phelan will chair a panel discussion with
Finance Minister Michael Noonan and Public Expenditure
Minister Paschal Donohoe. There will also be sessions on
housing, mental health and building for the future of the
party.
It is likely Mr Kenny's leadership will be discussed at the

conference, but it remains unclear if he will outline a
timeline for when he plans to step down. There was pressure
on the Fine Gael leader from his TDs to set a date for his
departure before the Dail broke for the summer recess.
However, Mr Kenny ignored the demands of his
parliamentary party and only said he will not lead the party
into the next general election.
There have been calls for him to step down after the Budget
to allow his successor develop a vision for the party before
the next election is called.
We elect governments that fail to monitor swathes of public

life from the banks to the church.
Bertie Ahern didnt know about Apple. The Revenue
Commissioners act within hard walls, says Bertie.
Successive Irish governments were unaware of Apples
special tax arrangements, according to Mr Ahern, a former
Minister for Finance who was taoiseach in 2007 when Apple

got its second generous ruling from Revenue.
Why not believe him? Governments didnt know what was
going on in the banks either, or in the banking regulator or
in Nama or in the garda or in childrens homes run for the
State by the Catholic Church.
And no doubt they knew nothing until recently about
voracious vulture funds that used charity law to avoid tax.
Sometimes you have to wonder if they know what is going
on in government.
And then theres the rest of us, who vote for politicians and
who maybe do not want to know too much.
Irish ministers should get out more in Chicago for example.
The dogs on American streets have long known that we were
giving it away. Its what brings their firms here.
EU states seek share of Apples 13 billion tax bill
Irish appeal of Apple ruling a strange decision, says
Moscovici
Expert group warned about tax avoidance in 1990s
One morning two years ago I found myself downtown in the
Windy City looking for breakfast. I asked a man in a suit if he
knew a good place. He was heading to a great pancake
house and he suggested I join him.
The tone changed as we walked. He worked for a big
Chicago accountancy firm, and had just got back overnight
from an audit in San Diego. Maybe he was tired. But when he
confirmed that I was Irish he started in on me
contemptuously about the double Irish tax avoidance
scheme, laughing.
Green jersey
I pulled on the green jersey, the one they keep wanting you
to wear to cover Irelands political and corporate
embarrassments.
Humiliated as a citizen of Ireland abroad, I rolled out the
usual lines about everybody being at it, and Ireland being a
small, open economy on the edge of Europe that has to fight
more powerful states for jobs. In the end I told him I was
running late, and bailed out of breakfast with the guy.
In February of this year The Irish Times reported that Google
had used the strategy known as the double Irish/ Dutch

sandwich to move 10.7 billion through the Netherlands to
Bermuda in 2014, allowing it to earn most of its foreign
income tax free You can bet thats the tip of a corporate
iceberg.
So what should we do? The Government is scrambling to
close some of the more obscene loopholes, such as vulture
funds using a Revenue concession for charities that was
intended to help the poor and weak. These funds buy up
property to rent and make it harder for young couples to own
homes.
Incentives
For a century, Irish leaders have been going to America to
attract investment to Ireland. Eventually, a combination of
incentives and a low corporate tax rate began to pay off. Job
numbers rose dramatically and, from 1961, the population
began to grow again for the first time since before the Great
Famine.
That was the deal, and it was worth it. Who relished a return
to the depressed economic and social conditions of the
1950s or earlier? If other countries did not like it, then too
bad.
Our membership of the EEC from 1973 helped us lure US
companies. Closest to the United States by air, we spoke the
same language and had a pretty decent standard of
education. The weather wasnt great, but the craic made up
for it.
Yet what made the big difference was profit margins. Then,
as capital became more global and mobile, and competition
more cut-throat, multinationals could play one country off
against another. A race to the tax bottom began.
We pushed things too far. Revenue appears to have had a
free hand to do deals subject to no effective scrutiny. It is
hard to believe that no minister for finance or taoiseach
knew, at least in broad outline, what was going on.
We elect governments that have failed to monitor swathes of
Irish life. It is no intrusion into the privacy of tax returns to
demand that the Revenue Commissioners keep us clearly
informed about the number and kind of deals they do.
Then the public may at least make an informed judgment on

whether or not it really pays Ireland to keep chasing foreign
direct investment, and can decide if we have any real choice
in the matter.
Hopefully, given where Brexit may also lead us, it will not
boil down to a hard choice between being in the EU or out of
it.
Out of the EU.... And away from FG/Labour/ FF politics... A citizens way
forward instead of an elites way forward.. All they know is Tax. Tax Tax..
Its not that trust has broken down. It never really existed in the first
place
Unless there is a radical resetting of relations between the

two sides of the Government, there seems to be little future
for the Government.
A complete breakdown was avoided yesterday when the
Independents eventually agreed to appeal against the Apple
decision, with Fine Gael agreeing to recall the Dil and pass
a strong motion on tax (for all the good that will do). This
weeks standoff tells us significant things about the
Government which will affect its operations in the future.
Relations between the two sides are quite dysfunctional.
That is not to say there is any personal unpleasantness;
there is not, or hardly ever. But routine political
communication between the sides, the ability to transact the

normal business of any collective enterprise, the ability to
have things taken on trust these are largely absent.
One Cabinet Minister described the relations as toxic;
another agreed with the description.
There is a fundamental lack of trust between ourselves and
the Independents, a Fine Gael Minister gloomily told me last
week. One of the reasons the Independents were so shocked
by the European Commissions ruling on Tuesday was that
they didnt know the sum would be as big as 13 billion.
They didnt know because Michael Noonan and Enda Kenny
didnt trust them enough to share all the information they
were getting out of Brussels.
One of the ways politicians communicate with one another is
that they speak privately to journalists in a way they would
never speak directly to one another.
Many conversations over the course of this week
demonstrate that there is a chasm between the two sides of
the Government. Put simply, they complain about each other
all the time.
Moscovici
Expert group warned about tax avoidance in 1990s
Reliable partners
On Thursday, one Independent TD denied half-heartedly to
me that there was any breakdown in trust. That was not
what Fine Gael was saying, I said. Well, f**k them anyway,
he replied.
In a way, the Independent TD was right. Its not that trust
has broken down. It never really existed in the first place.
Kenny and his ministers have always had doubts that the
Independents could be reliable or serious partners in
Government. The Independents feel that Fine Gael does not
treat them seriously or with respect or as equals. And a lot of
the time, they have a point. But its not just about not
getting on. There is also a great gulf in understanding
between the two parts of the Government.
This is not just about personality and political differences. A
lot of it stems from the fact that the two sides have a
different view of the world and of politics.
One of the most fundamental divisions in Irish politics is
between the two-thirds (roughly) of people who vote for
centrist, established parties and Independents who feel they
have a stake in society and want to make something like the
existing politics work and the one-third who vote for Sinn
Fin and radical left-wing parties and Independents who
believe that established politics has failed and, indeed, often
acted against their interests.
Fine Gael is firmly part of the first group, but the political
hinterland of many of the Independents is very much on the
side of the alienated one-third. Even Shane Ross, the former
stockbroker, financial journalist, Trinity senator and darling of
Dublin South, has gloried in the role of the outsider,
pointing his finger at the insiders and their cosy cartels.
Now the outsiders are inside. No wonder they are finding it
difficult. No wonder Fine Gael cant understand them.
Tension between the two sides of a coalition government is
hardly novel. Trust does not mushroom overnight when a
government is formed; it is built over time. Personal
relationships and a modus operandi, a way of working
together, take time to bed in. But that process does not
appear to have begun in this Government. Nor will it begin
unless those involved recognise the problem and try to fix it.
Previous coalition governments set up structures and
protocols to avoid the sort of calamities we have seen in
recent days, where the Cabinet is publicly split and the
Government paralysed.
The last government had the Economic Management Council
of senior ministers and officials which cleared most
contentious decisions before they arrived at the cabinet. This
was underpinned by strong personal relationships between
Brendan Howlin and Michael Noonan, but also at a backroom
level between the Taoiseach and the then tnaistes
respective chiefs of staff, Mark Kennelly and first Mark
Garrett and then Ed Brophy, and also (while Eamon Gilmore
was tnaiste) between the economic advisers Andrew
McDowell and Colm OReardon.
The backroom staff fixed most problems before they reached

the cabinet or the public. Did they like each other? Not
always. Did they serve different masters with sometimes
conflicting needs? For sure. But they worked to implement
the common agenda of the government, which lasted, for all
its travails, a full term.
National interest
Nothing like that exists now. And as long as there isnt a
mechanism for solving problems, they wont get solved. The
Cabinet is not an effective problem-solving forum. This is
mightily dull backroom stuff, but it is what enables a
coalition government to function.
In a broader sense, Fine Gael needs to treat the
Independents better in the future. The Independents, for
their part, need to recognise that governments must often
do unpopular things in the longer-term national interest.
To govern is to choose, and the choice is often not between
right and wrong, as politicians imagine before they take
office, but between bad and worse alternatives. The Apple
case illustrates this. It wont be the last such choice.
What can we expect from the upcoming Budget?

Prudence
The Government will have 1bn to play with, but they wont be losing
the run of themselves
Every year in the run-up to the budget, the Irish Fiscal

Advisory Council issues a report that can be reduced to just
one word: prudence.
The council sees the straws (bales of them!) in the wind and
warns about excessive spending, overheating and over
expansionary measures.
This year has been no exception. The council has pointed to
the distorted national accounts data, the prospect of Brexit,
and uncertainty over corporation tax. Its description of the
economic landscape? A challenging backdrop.
And every year, without fail, the professional politicians do
their very best to ignore the warnings. Instead, they draw up
budgets that are political in nature.
Nowadays, it is true, there is an element of caution. The
crash of 2008 has meant no one dare to lose the run of
themselves. They are also prevented from doing so by the
EUs fiscal straitjacket.
When Michael Noonan and Paschal Donohoe announce the
2017 budget in October, the total available will be just over
1 billion, split two-one in favour of spending over tax. That
means tax cuts of only about 340 million (if no new taxes
are raised).
To put that in context, a 1 per cent cut in the Universal Social
Charge (USC) for low- and middle-income earners would
absorb a huge portion of that. And the 650 million or so
available for overall expenditure would hardly make a
significant dent in health. So the scope is limited.
Taxes
Fine Gael has put huge emphasis on phasing out USC. But a
1 per cent cut in the rate would cost about 270 million. So
what the Minister for Finance might do is increase the
thresholds, by, for example, raising the entry point from
13,000 to 14,000.
Among the other measures identified in the programme for
government is a reduced VAT rate of 9 per cent (down from
13.5 per cent) for new affordable houses and apartments.
Capital gains tax could be decreased to 10 per cent for start-
ups, and the threshold for Band A capital acquisitions tax

(including inheritances) will be increased to 500,000. Both
will have an impact on the exchequer.
The tax strategy group in the Department of Finance
suggested a slight drop in Dirt from 41 to 40 per cent. There
is also a possibility that the PAYE tax credit of 1,650 will be
abolished for those earning more than 100,000.
Other possible revenue- raising measures include an
increase in excises for cigarettes and a sugar tax, although
the latter is said not to come into effect until 2018.
There is also the establishment of a rainy day fund at 1
billion per annum. But that is unlikely to be introduced until
2019, when there should be more fiscal flexibility.
Spending
The spending programme of about 650 million is largely
determined by two documents: the programme for
government and a three-page agreement that sets out the
conditions for Fianna Fil supporting the Government.
It is likely that Fianna Fil will seek a few tangible measures
in the health and education sectors. These will include funds
to reduce hospital waiting lists, support for elderly people,
and home care packages.
The Minister for Health has already committed 50 million to
target waiting lists, including 15 million ring- fenced for the
National Treatment Purchase Fund.
It is likely he will seek more funds to achieve the target of
reducing those waiting over six hours for hospital treatment
from 32 per cent to 7 per cent by 2021.
Fianna Fil will likely also seek part-implementation of the
Cassells report, which recommended more public funding for
third-level education. That extra commitment may be partly
offset by some new fees for students.
Separately, funds will have to be set aside to decrease the
pupil-teacher ratio in primary schools.
FFs Willie ODea has suggested the old-age pension should
be increased by 5 a week, but that is unlikely to happen as
it would absorb a quarter of all spending. The likelihood is a
more modest 2-3.
In the housing sector, the promised increases in rent
supplement and the housing assistance payment could cost

up to 55 million in a full year. There are also commitments
in the programme to restore the number of garda to 15,000.
There is also a commitment to a new town and village
renewal scheme, with extra funding promised, as well as a
dental package for children under six and more funding for
paid parental leave.
On the welfare side, there is also a strong possibility that a
Christmas bonus will be paid, though possibly pitched at 50
per cent of weekly benefit.
NAMA BOARD MINUTES

First Meeting o f2014:12.30pm. to 1.00pm., 8thJanuary 2014, Treasury
Building
BOARD ONLY
http://s3.documentcloud.org/documents/2082329/namaminutes2014.p
df
required under the NAMA Act 2009. The report reviews the outcome of
the loan acquisition process and its ... Reports of the C&AG.
http://www.audgen.gov.ie/documents/vfmreports/81_NAMA_Progress_re
pt.pdf
Ireland- Fiscal Transparency Assessment ... C&AG Comptroller and
Auditor General NAMA National Asset Management Agency 2013
http://www.imf.org/external/pubs/ft/scr/2013/cr13209.pdf
Global Financial Stability Report Restoring Con dence and Progressing
on Reforms OCTOBER 2012
http://www.imf.org/external/pubs/ft/gfsr/2012/02/pdf/text.pdf
Promissory Notes/Technical Briefing
http://www.finance.gov.ie/sites/default/files/newjmpres.pdf
NewERA designated bodies

Role: Legal Executive Area
Dublin Duration: Permanent Reference Number: ... dispute resolution
functions with the Ervia Group, including ... in Irish Water and Gas
Networks Ireland.
http://www.ervia.ie/media/legal_executive_ref_183g15ext.pdf?
v=MTc4
Gas Networks Ireland, Group and Irish Water. ... all AP administrative
and transactional services for Gas Networks Ireland, Ervia
http://www.ervia.ie/media/031s16_accounts_payable_team_lead_
ref_031s16.dot_ext.pdf?v=MzIy
Commercial Analyst Commercial Department,

Gas ...
Gas Networks Ireland is the business division of Ervia (trading as Gas
Networks Ireland) ... and through Irish Water, ... including a current
Curriculum
http://www.gasnetworks.ie/Global/About%20Us/About%20Us
%20documents/Vacancies%20HR/073N16%20-%20Commercial
%20Analyst%20(Ext).pdf
Projects Communications Lead Area- Major Projects LocationCork or Dublin Duration- Permanent Salary- Competitive
Of Irish water
http://www.ervia.ie/media/029m16__project_communications_lead_(ext)_1.pdf?v=MzA4
Tender Administrator Area: Shared Service ... Gas Networks Ireland and
Irish Water, ... recruit@ervia.ie *Please include the Reference Number
for this Role .
http://www.ervia.ie/media/tender_administrator_(ref_188s15)_ext
.pdf?v=MTk1
Asset Management, Cork ... Gas Networks Ireland is the business
division of Ervia (trading as Gas Networks Ireland) ... and through Irish
Water, ...
http://www.gasnetworks.ie/Global/Wayleaves%20Specialist
%20Ref%20112N15ext.pdf
ASSET MANAGER NI, INTERCONNECTORS & COMPRESSOR
STATIONS ... Ireland is the business division of Ervia (trading as Gas
Networks Ireland) ... through Irish Water, ...
http://www.gasnetworks.ie/Global/Asset%20Manager%20%20Compressor%20Stations%20REF%20081N15ext.pdf
Market News Irish Water Market News - Irish Stock Exchange
transfer to another wholly owned subsidiary of Ervia, Gas
Networks Ireland ... entered into by Ervia, including ... Ervia or
Irish Water. The Gas
http://www.ise.ie/app/announcementDetails.aspx?ID=12446143
Minister Coveney's address at

the Local Authority Water
Services National Training
Group's Annual Water
Conference, Wednesday 07
September 2016
Published on Wednesday, 07 Sep 2016
Im delighted to be here in Kilkenny for my first Water

Services National Training Group conference as Minister for
Housing, Planning, Community and Local Government. Im
very pleased to be able to address this conference knowing
it is a conference discussing critical performance issues for
the water industry.
Irish Water: All of you working in the sector have been
involved in a major programme of reform over the past
number of years, which I appreciate has required
tremendous commitment and dedication. It requires
enormous personal and organisational resilience to continue
to focus on providing service delivery on a day-to-day basis
and to pursue continuous improvement in that service when
there is intense political and public debate on every aspect
of the reform programme. Such debate can lead to some
uncertainty regarding future policy directions.
In that context, I am proud to be able to say here today that
Irish Water will be part of the Irelands future. The
Confidence and Supply Arrangement entered into to
facilitate the formation of this Government ensures the
retention of Irish Water as a single national utility in public
ownership.
There is growing understanding on the need for investment
in this sector and the impact of historical under-investment.
The case for a single utility, planning and delivering water
infrastructure and services with a national approach remains

compelling. Throughout the length and breadth of the
country, Irish Water, in partnership with local authority staff,
is improving and modernising our public water and
wastewater systems:
whether it is through the 48.5 million litres of water being
saved each day through the First Fix Free scheme and
related repairs
or works that ensured the removal of long-term boil water
notices from almost 22,000 people last year (though clearly,
as the events of the last few days in Mayo have shown,
more needs to be done in terms of preventing boil water
notices), or
measures you have delivered to reduce the number of
people on Remedial Action List supplies from 940,000 to
some 850,000 in less than two years.
So, I want to acknowledge the real progress made. Irish
Water and the local authorities, regulated by the CER and
the EPA, are improving water services every day. These
improvements are enhancing ordinary lives, for the people of
this country. And that is what these reforms are all about. I
hope that these works will play a major role in demonstrating
what improvements can be made when funding is matched
with focus and planning.
The Government will also play its part in enhancing public
confidence in Irish Water. We intend establishing an external
advisory body, to advise on measures to improve the
transparency and accountability of Irish Water. The new
body will publish its advice to Government and give quarterly
reports to an Oireachtas Committee on Irish Waters
performance in relation to its business plan.
As well as improving accountability, this new process could
play an important role in the communication of
improvements to drinking water standards, leakage levels,
water supplies, wastewater treatment and meeting customer
expectations.
Funding: Despite progress, in many respects Irish Water is
a work in progress. Operational costs remain high. Though
core capital investment reached 408 million in 2015,
increases are needed to achieve the 5.5 billion in
investment outlined in the Irish Water Business Plan out to
2021. It is critically important that we achieve the efficiencies
envisaged in that plan to ensure economies of scale, valuefor-money and optimum outcomes for the expenditure made.
We all want high quality public water services. We all accept
that water infrastructure needs increased and sustained
investment. The major question is how we fund it.
As you will be aware, domestic water charges are
suspended for nine months until the end of March next year.
An expert commission is currently working to produce
recommendations on a sustainable, long-term funding model
for the delivery of domestic water and wastewater services.
This work, due to be completed by the end of November, will
be followed a three month period of debate and deliberation
by a special Oireachtas committee on the subject. The
Oireachtas will then vote on the issue.
This nine month period is an important opportunity to have a
calm, rational and fact-based debate on the funding of water
services.
Environmental and public health issues: The challenges
are not confined to cost and funding. As todays conference
agenda illustrates, ongoing environmental and public health
challenges remain. The European Commission has deemed
that over 70 agglomerations throughout the country have
insufficient wastewater collection, treatment or discharge. 45
urban areas see raw wastewater discharged into water
bodies. Trihalomethanes have been detected in 74 Irish
Water supplies, which require remedial works. The European
Commission has emphasised the need for direct
communication with users of these supplies regarding the
risks.
Another legacy issue on which you will hear more this
morning is that of lead in households (and State-owned
buildings) drinking water supplies. Irish Water, local
authorities, others including my department, will have to
address this issue through a number of actions over many
years - just as other countries already are.
The next cycle of river basin management plans, which will
commence with finalised plans by the end of next year, will
present challenges for the sector and other sectors, to
improve water quality despite the pressures on water bodies
from a modern, growing economy. Successful river basin
management will require coordination between sectoral
players and others if we are to improve water quality for the
protection of drinking water sources, public health and the
environment.
Meeting these challenges requires a strong partnership
between Irish Water and local authorities. This partnership
needs to combine the existing strengths of expertise,
commitment and resourcefulness on both sides with
organisational change, standardised procedures, policies
and technology, and a focus on reducing costs.
Transition issues: It is widely recognised that, driven by
Troika commitments, the timescale for the establishment of a
major new utility was necessarily truncated. This has meant
that that there are some issues arising from the transition of
service from local government to Irish Water that are still a
work in progress - strategic planning, asset transfer, takingin-charge and take-over of schemes, to take a few
examples.
My department has been working closely with local
authorities and Irish Water to ensure we develop a
prioritisation methodology for investing in network extensions
of water services to support housing in key strategic sites. I
want to acknowledge the role of local authorities in this work

given the strong synergy this work will have with the Action
Plan on Housing and Homelessness Rebuilding Ireland.
The prioritisation methodology will support plans by Irish
Water to institute a programme of works appropriately
coordinated with proposals funded under the new Local
Infrastructure Housing Activation Fund, subject to necessary
consents and regulatory approval from the Commission for
Energy Regulation.
Local authorities have also worked closely with my
department and Irish Water to identify a number of group
water schemes to be used as pilot projects for developing a
standardised process for each step of any Irish Water takeover of group schemes, where requested by members. This
invaluable work and insight has fed into an overall
governance framework that Irish Water and local authorities
will utilise on all future schemes to be taken-in-charge.
My Department is committed to resolving other outstanding
issues as soon as possible, in collaboration with the parties
involved, as well as supporting the transformation of the
water services operating model, as envisaged in the Irish
Water Business plan.
Conclusion: As we continue on this journey of reform, there
is a need for an ongoing dialogue with stakeholders on the
value of water as a resource and the need for more resilient
water infrastructure for our future. I want to acknowledge
today the important contribution being made to this
discussion by the Public Water Forum and its chair Dr Tom
Collins.
With a sustained dialogue, there can be greater public
understanding of how central the public water system is to
public health, social and economic growth and
environmental protection. I see it across my portfolio, about
how pivotal water infrastructure is to providing the housing
we need, how central it will be to planning future economic
development, particularly for water-intensive sectors such as

ICT, pharma-chem and agri-food, which sustain well over
200,000 jobs in our economy.
I ask all involved in the sector to engage in this dialogue.
Whether it is consultations on revenue controls or
investment plans; stakeholder engagement on major
projects; or direct communications with the public, I urge you
to help create the national awareness needed on the
importance of water in the 21st century.
Delegates, many challenges remain for the water sector.
These cross the desks of different agencies in the sector.
Partnerships will be required. But you have shown what can
be achieved and how much progress can be made in a short
amount of time. I hope todays conference generates
meaningful discussion as to how we can meet the real
challenges facing water infrastructure and services in
Ireland.
The Governments vision is for water and wastewater
services that are reliable, secure and sustainably funded,
with the citizen receiving services provided by a collaborative
and forward looking sector. Let us achieve that vision
together. Let us build a public water system that is a source
of national pride and prosperity for the future. I wish
everyone involved here today a very successful conference.
Thank you
Market News Irish Water Market News - Irish Stock Exchange

transfer to another wholly owned subsidiary of Ervia, Gas
Networks Ireland ... entered into by Ervia, including ... Ervia or
Irish Water. The Gas
Company name Ervia
RNS Number : 7066U
Ervia
31 July 2015
IRISH STOCK EXCHANGE ANNOUNCEMENT
For Immediate Release
31 July 2015
Ervia
(formerly Bord Gis ireann)
Series 2012-1 EUR 500,000,000 3.625 per cent Notes due 4
December 2017 (the "Notes")
(ISIN: XS0858803066)
Notice of Substitution of Issuer

Ervia wishes to announce that it and its subsidiary Gaslink
Independent System Operator Limited ("Gaslink") will on 1
August 2015 (the "Transfer Date") transfer to another wholly
owned subsidiary of Ervia, Gas Networks Ireland ("GNI"), the
transmission and distribution businesses of Ervia incorporating
all relevant assets, licences, rights, liabilities and staff of Ervia
and Gaslink and including the shares of Ervia's wholly owned
subsidiaries, Gaslink, Gas Networks Ireland (IOM) Limited and
GNI (UK) Limited, together with funding facilities currently held
by Ervia which relate to those businesses. Such businesses are
referred to herein collectively as the "Gas Transportation
Business".
On the Transfer Date, GNI will be substituted for Ervia as the

borrower or issuer of all debt obligations and facilities entered
into by Ervia, including the Notes.
In that regard, reference is made to the trust deed dated 19 May
2009 (the "Principal Trust Deed") made between Ervia, Ervia
Finance Public Limited Company (formerly BGE Finance Public
Limited Company) ("Ervia Finance") and Deutsche Trustee
Company Limited (the "Trustee"), as supplemented by
supplemental trust deeds dated 24 June 2011, 25 June 2012 and
4 December 2012 (together with the Principal Trust Deed, the
"Trust Deed") under which the Notes are constituted.
The transfer referred to above will be an ISO/ITO Unbundling
Event (and therefore a Permitted Restructuring Event) within the
meaning of the Principal Trust Deed. The entirety of the
Regulated Assets will be transferred to GNI, which will be a
single Regulated Asset Transferee within the meaning of the
Trust Deed.
Clause 23.2 of the Principal Trust Deed provides that upon the
occurrence of a Permitted Restructuring Event, the Trustee shall
(subject as therein provided), if so requested in writing by Ervia,
but without the consent of the Noteholders, Receiptholders or
Couponholders, agree to the substitution of another company in
place of Ervia as issuer of the Notes.
Ervia has requested the Trustee to agree, pursuant to the
provisions of Clause 23.2 of the Principal Trust Deed, to the
release of, amongst other things, Ervia's obligations and
liabilities as issuer under the Notes and the substitution therefor
of GNI. In this regard, Ervia, GNI and the Trustee have entered
into a Fourth Supplemental Trust Deed dated 28 July 2015
pursuant to which GNI will be substituted for Ervia as issuer of

the Notes with effect from the Transfer Date.
Information on Gas Networks Ireland
Introduction
GNI was incorporated in Ireland on 13 January 2015 as a private
limited company with registered number 555744. As an Irish
incorporated company, GNI operates under the Companies Act
2014 of Ireland. GNI's registered office is at Gasworks Road,
Cork, Ireland and its telephone number is +353 21 453 4000. GNI
is a wholly owned subsidiary of Ervia, which will be 100 per
cent. owned by the Irish State following completion of the
buyout of 3.27 per cent. of the capital stock in Ervia held by an
Employee Share Ownership Plan.
On the Transfer Date, Ervia and Gaslink will transfer the Gas
Transportation Business to GNI. That transfer is mandated by
the Gas Regulation Act 2013 of Ireland (the "2013 Act") as one
element of a suite of measures designed to ensure the
implementation in Ireland of the "unbundling" requirements of
Directive 2009/73/EC of the European Parliament and of the
Council of 13 July 2009 concerning common rules for the
internal market in natural gas (the "Directive") (see further below
under the heading "Regulatory Framework - Third Energy
Package").
Prior to the Transfer Date, GNI has not carried on any business
or activities.
Board of Directors of GNI
The Directors of GNI, their respective principal outside activities

and their respective business addresses are:
Name
Principal Activities Outside GNI
Business Address
Michael McNicholas
Member of the Board of Ervia, Chief Executive Officer of Ervia
and Director of Irish Water
Colvill House, Talbot Street, Dublin 1, Ireland
Sean Casey
Chief Operating Officer of Ervia
Gasworks Road, Cork, Ireland
Michael G O'Sullivan
Director of Irish Water and Group Finance Director of Ervia
Webworks, Eglinton Street, Cork, Ireland
Brendan Murphy
Director of Irish Water and Director of Group Commercial &
Regulatory Ervia
Colvill House, Talbot Street, Dublin 1, Ireland
There are no potential conflicts of interest between the duties to

GNI of each of the Directors listed above and their private or
other professional interests.
The Ervia Group
Ervia is a statutory corporation established under the Gas Act
1976 of Ireland (as amended). The Gas Transportation Business
has, prior to its transfer to GNI on the Transfer Date, been
carried on by Ervia (either directly or through its subsidiaries).
From the Transfer Date, Ervia will be a holding company with
two principal operating subsidiaries, being GNI and Irish Water,
both of which will be supported by a shared services centre
operated by Ervia.
Irish Water was established as a subsidiary of Ervia in July 2013
and took operational responsibility for water and waste water
services in Ireland on 1 January, 2014.
Upon substitution of GNI for Ervia as issuer of the Notes, the
Notes will not be guaranteed by, or otherwise constitute the
obligations of, either Ervia or Irish Water.
The Gas Transportation Business
As at 31 December 2014, the Gas Transportation Business to be
carried on by GNI with effect from the Transfer Date comprised
2,422 kilometres of high-pressure (transmission) and

approximately 11,288 kilometres of low-pressure (distribution)
gas pipelines, including two under-sea interconnector pipelines
which connect the Irish gas transmission network to the United
Kingdom gas transmission network at Moffat in Scotland and a
spur pipeline from one of these interconnectors to the Isle of
Man. As at 31 December 2014, the Gas Transportation Business
served approximately 673,000 gas users in 160 population
centres in Ireland and Northern Ireland.
In 2014 the total gas transported through the transmission
network to be acquired by GNI on the Transfer Date was over
65,945 GWh, a decrease of approximately 1 per cent. on 2013. 76
per cent. of this gas was delivered for use in Ireland with the
remaining 24 per cent. transported to the Isle of Man and to
Northern Ireland.
Below is a map of the network of gas transmission pipelines
comprised in the Gas Transportation Business.
http://www.gasnetworks.ie/en-IE/About-Us/Our-network/PipelineMap/
GNI will from the Transfer Date own the gas transmission and
distribution pipeline network in Ireland directly and will operate
those systems directly. In addition, it will have three wholly
owned subsidiaries, being Gas Networks Ireland (IOM) Limited,
GNI (UK) Limited and Gaslink. The business of Gas Networks
Ireland (IOM) Limited is the ownership of a spur pipeline from
the second gas interconnector pipeline between Ireland and the
United Kingdom to a shore station on the Isle of Man and the
provision of capacity on such spur pipeline to the Manx Utilities

Authority. GNI (UK) Limited is the licenced owner and operator
of the South North pipeline and North West pipeline in Northern
Ireland and is also the licenced owner and operator of a portion
of the Interconnector Pipelines that connect to the National Grid
system at Moffat in the United Kingdom.
GNI will on the Transfer Date hold Transmission System Owner,
Transmission System Operator, Distribution System Owner and
Distribution System Operator licences from the Commission for
Energy Regulation (the "CER").
Regulatory Framework
Ireland's Energy Regulator - Commission for Energy Regulation
(CER)
The CER was established under the Electricity Regulation Act
1999 of Ireland and its role and functions have been expanded
over time. The CER's functions include the issuing of consents
for the construction and operation of gas distribution and
transmission pipelines, the granting of compulsory acquisition
orders in relation to real property through which such pipelines
run, publishing tariff directions and the licensing of natural gas
undertakings (including GNI from the Transfer Date) operating in
the Irish gas market. Natural gas licences apply to supply
(including shipping) of natural gas, the operation of
transmission and distribution pipelines, the ownership of such
pipelines and the storage of natural gas. The functions of the
CER also include advising the Minister for Communications,
Energy and Natural Resources of Ireland on the gas industry
having regard to the promotion of competition in the Irish gas
industry. The CER currently regulates all of Ervia's transmission

and distribution pipelines in Ireland including its two sub-sea
interconnectors, but excluding the spur pipeline to the Isle of
Man.
Northern Ireland's Energy Regulator - Northern Ireland Authority
for Utility Regulation (NIAUR)
NIAUR was established under Article 3 Part II of the Energy
(Northern Ireland) Order 2003, as amended by Article 3 of the
Water and Sewerage Services (Northern Ireland) Order 2006.
NIAUR currently regulates Ervia's Transmission South-North
pipeline and the Transmission Belfast-Coolkeeragh pipeline.
Regulation of GNI's Revenues from the Transfer Date
On a five yearly basis, the CER sets allowed returns on the
regulatory asset base comprised in the Gas Transportation
Business in Ireland (being the gas transmission and distribution
assets) ("RAB") and sets allowed operating costs. RAB
increases with allowed capital expenditure incurred and reduces
following regulatory depreciation. The current five year price
control period runs from October 2012 to September 2017.
The RAB value agreed for the gas year 2013/2014 was 2.7bn
(1.4bn for transmission networks and 1.3bn for distribution
networks). This is approximately 0.5bn higher than the book
value of the relevant assets. The CER has determined a real pretax rate of return on RAB of 5.2 per cent.
Revenues for Ervia's Northern Ireland gas transmission network
are determined by postalised tariffs approved by NIAUR. A five-
year revenue control period was determined in October 2012 by

NIAUR for the period from October 2012 to September 2017. The
allowed rate of return for the five year period is 5.83 per cent. per
annum pre-tax real on a vanilla basis (i.e. pre-tax debt and posttax equity used in the calculation). The allowed revenue is based
on capital expenditure of approximately 139 million and allowed
operating expenditure of 21.308 (controllable 14.365 million
and uncontrollable 6.943 million) set as part of the price control
determination.
Third Energy Package
On 19 September 2007, the European Parliament and Council
adopted a suite of measures referred to as the Third Energy
Package, which included Directive 2009/73/EC concerning
common rules for the internal market in gas (the "Directive").
The Directive has been transposed into domestic legislation in
Ireland and the United Kingdom.
The Directive requires EU Member States to make provision for
the 'unbundling' of gas transmission from generation and
supply. EU Member States were permitted to choose from a
number of different forms of unbundling. A certification
procedure is in place to ensure that undertakings which own
and/or operate a transmission system comply with one of the
unbundling models set out in the Directive, i.e. ownership
unbundling, independent system operator, independent
transmission operator or the Article 9(9) derogation.
GNI submitted an application to the CER, as Ireland's national
regulatory authority for the purposes of the Directive, for
certification under Article 9 of the Directive on the basis of full
ownership unbundling. Following the sale of Bord Gis Energy

in June 2014, Ervia has no production, supply or generation
activities. GNI is currently in the process of being certified under
Article 9 of the Directive.
Risk Factors
Changes in law or regulation could have an adverse effect on
GNI's results of operations
The business activities to be carried on by GNI from the Transfer
Date are subject to a broad range of legislative provisions and
regulation. The scope of activities subject to regulation makes
this a significant risk issue for GNI as changes in the evolving
regulatory climate and framework in which GNI operates may
impact unfavourably on its ability to fulfil its obligations under
the Notes. The principal regulatory risks faced by GNI and its
subsidiaries include licence compliance, the impact of price
control reviews in markets where the prices charged by GNI are
regulated and an evolving EU regulatory framework (in
particular, the necessity to comply with European Union energy
legislation).
The move towards harmonised rules for gas system operators
across Europe will bring about changes that have the potential
to impact GNI, particularly with regard to tariffing. In particular,
changes to the agreed CER and NIAUR regulatory regimes in
addition to changes in the agreed regulated rates of return and
margins could significantly impact GNI's results. GNI's portfolio
of assets could be impacted negatively by changes to market
arrangements and/or rewards. Regulatory risks are managed by
senior management within the relevant business units through
comprehensive licence compliance programmes, a pro-active

approach to engaging with the regulatory authorities on
regulatory developments and through active participation in the
development of the European Network of System Operators for
Gas network codes. These activities are overseen by regulatory
and risk functions at corporate level to ensure continued
compliance with all regulatory requirements.
Common Arrangements for Gas (CAG)
In February 2008, the CER and the NIAUR published a
memorandum of understanding setting out their commitment to
working towards the establishment of All-Island Common
Arrangements for Gas ("CAG"). Under CAG, among other
matters, the gas transmission systems in Ireland and in
Northern Ireland would be operated on a single All-Island
network basis and the two regulatory authorities would seek to
establish a common framework for regulation of retail gas
supply markets. The further development and implementation of
CAG could potentially have a material impact on GNI's
businesses and its results of operations and financial position.
Breaches of or changes in environmental or health and safety
laws or regulations could expose GNI to claims for financial
compensation and adverse regulatory consequences, as well as
damaging GNI's reputation
Certain aspects of GNI's activities, such as the transmission and
distribution of gas, are potentially dangerous and have potential
for significant environmental impact. Gas utilities typically use
and generate in their operations hazardous and potentially
hazardous products and by-products. In order to mitigate the
risks associated with such activities, GNI has implemented

safety standards approved by the relevant regulatory authorities,
which are subject to regular audit and review. GNI is subject to
laws and regulations relating to the prevention of pollution, the
protection of the environment and the manner in which GNI uses
and disposes of hazardous substances and waste materials.
GNI is also subject to health and safety laws and regulations
designed to protect both the public and GNI's employees. GNI
commits significant expenditure towards complying with such
laws and regulations. GNI also implements safety management
systems in its operations and has safety as a core value.
Increased costs associated with GNI's compliance with
environmental and/or health and safety legislation could have an
adverse impact on GNI's business, results of operations,
generating costs, prospects and/or financial condition. Any
significant health and safety or environmental incident
associated with GNI's activities could adversely affect GNI's
results of operations and its reputation.
State ownership
GNI was incorporated as a private limited company on 13
January 2015 and its entire share capital is owned by Ervia,
which was established as a statutory corporation under the Gas
Act 1976 of Ireland and which will be 100 per cent. owned by the
Irish State following completion of the buyout of 3.27 per cent. of
the capital stock in Ervia held by an Employee Share Ownership
Plan. As such, GNI's business operations, capital structure,
profitability and level of retained profit are directly and indirectly
influenced by decisions of the Irish Government over which
neither Ervia nor GNI have control. Accordingly, political

developments have the ability to materially and adversely impact
GNI's business, results of operations, prospects and/or financial
condition.
Competition and procurement laws
GNI will from the Transfer Date, either directly or through its
wholly-owned subsidiaries, own and operate some of the key
energy infrastructure and services in Ireland and Northern
Ireland. Whilst GNI has policies and procedures in place which
seek to ensure compliance with the relevant competition laws,
any failure by GNI to comply with relevant Irish, Northern Irish
and European Union competition law could result in penalties
being imposed on GNI. There can be no assurance that the
imposition of any such penalties would not have a material
adverse effect on GNI's business, results of operations,
prospects and/or financial condition.
GNI is subject to the provisions of public procurement law and
whilst it has policies and procedures in place to seek to ensure
compliance with the relevant legislation, there can be no
assurance that unsuccessful tenderers for any GNI procurement
projects will not successfully pursue a legal action which will
have a material adverse effect on GNI's business, results of
operations and/or financial condition.
Data protection laws
GNI's activities will from the Transfer Date involve the collection
and processing of personal data relating to customers and
employees. Any breach of data protection laws could result in a
complaint being made to the Irish Data Protection

Commissioner. The Commissioner has power to investigate
data protection breaches and has a number of remedies at his
disposal including the issue of enforcement and/or information
notices, criminal prosecution and the naming and shaming of
non-compliant organisations in his annual report. Whilst GNI
has policies and procedures in place which are designed to
ensure that it remains compliant with its data protection
obligations, there can be no assurance that it will not
inadvertently breach applicable data protection laws with
adverse consequences for GNI's business, results of operations
and/or financial condition.
Funding risks and borrowing restrictions
GNI's ability to successfully implement its business plan is
dependent upon, amongst other things, its ability to source and
maintain appropriate funding. Any failure to develop an
appropriate funding strategy and/or failure to raise and maintain
the required financing on appropriate terms may result in GNI
not achieving the objectives set out in its business plan.
Inadequate, inflexible or inappropriate funding or liquidity, or
any inability to fund or maintain funding lines could significantly
impair GNI's ability to conduct its business efficiently and could
have a material adverse effect on its business, prospects and/or
financial condition.
Ervia is subject to certain statutory borrowing restrictions and
limits, including a Group statutory borrowing limit of 3 billion
(which includes borrowings of GNI but excludes borrowings of
Irish Water). GNI is also subject to certain covenants and
restrictions in relation to its senior unsecured securities and
credit facilities. These statutory and contractual restrictions

may hinder GNI in servicing the financial requirements of its
current businesses or the financing of newly acquired or
developing businesses.
Treasury risks, including interest rate, currency, counterparty
and liquidity risks
Ervia operates a centralised group treasury function, which
undertakes all treasury activities for Ervia and its subsidiaries
(including GNI) within parameters set out in its Treasury Policy.
Responsibility for group treasury activity and its performance
rests with the Board of Ervia, which exercises its responsibility
through the Audit & Finance Committee, Board Risk Committee
and regular review. Treasury related risks faced by GNI include
interest rate risk, currency risk, counterparty risk and liquidity
risk.
Interest rate risk
GNI will utilise derivatives to manage its interest rate exposures.
In using derivatives, GNI is subject to the requirements and
specifications of the Minister for Finance of Ireland issued under
the Financial Transactions of Certain Companies and Other
Bodies Act 1992. The Ervia treasury function is not operated as
a profit centre and treasury positions are managed in a risk
averse manner. All treasury transactions have a valid underlying
business rationale and speculative positions are strictly
prohibited.
Interest costs are managed using fixed rate debt and interest
rate swaps. GNI's policy is to achieve a stable and low cost of
debt, taking account of business risks in general, the current

and expected shape of yield curves and the regulatory price
control environment in particular.
Currency risk
GNI policy is to minimise its exposure to currency exchange rate
movements. GNI's foreign exchange policy takes account of
business risks and the regulatory environment. GNI manages
its net foreign currency cash flows using foreign exchange
forward contracts. GNI is exposed to foreign exchange risk
arising from the assets and liabilities of its subsidiary GNI (UK)
Limited, which are denominated in sterling. Hedging is achieved
using borrowings in the same currency as the assets being
funded by such borrowings or through the use of other hedging
methods such as currency swaps.
Counterparty risk
GNI policy is to manage counterparty risk through the use of
counterparty credit limits, which take account of, among other
relevant factors, published credit ratings, Credit Default Swap
(CDS) spreads and share price movements. GNI only transacts
derivatives with approved counterparties who maintain an
investment grade credit rating. GNI regularly evaluates and
measures its counterparty exposures. Where the exposure on
derivative instruments has the potential to be material to GNI's
net worth, GNI will consider entering into appropriate credit
support arrangements. A counterparty default under any
financial contract or instrument could expose GNI to financial
loss.
Liquidity risk
Ervia seeks to manage liquidity risk (on behalf of itself and its
subsidiaries (including GNI)) by securing a mix of funding
sources at acceptable terms and conditions to finance the
development of its businesses and to meet financial obligations
as they fall due. Ervia arranges committed facilities for the Gas
Transportation Business to cover 120 per cent. of core projected
financing needs over a one-year horizon. Facilities are arranged
with appropriate financial and operating covenants designed to
maintain the necessary flexibility for the operation of the Gas
Transportation Business. Ervia seeks to have a number of
sources of funding available to the Gas Transportation Business
at any particular time and it also maintains a balanced maturity
profile to minimise, insofar as possible, peaked repayments and
refinancing risk. Ervia also seeks to satisfy best practice
liquidity targets as outlined by credit rating agencies. At 31
December 2014, Ervia had 485 million in undrawn committed
credit facilities available to the Gas Transportation Business.
Borrowings at 31 December 2014 were 1,142 million.
Commodity risk
Through the normal course of the Gas Transportation Business,
GNI will have exposures and positions in volatile commodity
markets. Uncertainties over future market prices and customer
volumes can directly impact future costs, revenues and the
gross margin that is to be delivered by GNI's business.
GNI's credit rating
Following the transfer of the Gas Transportation Business to

GNI on the Transfer Date, Ervia's credit ratings will transfer to
GNI. The methodology employed by S&P and Moody's to ascribe
credit ratings to utility companies, the majority of shares in
which are held by a state owned entity may change from time to
time. Such methodology may be influenced by factors
including, without limitation, the sovereign rating of the relevant
state. Accordingly, any downgrading of Ireland's sovereign
credit rating may contribute towards, or result in, a
corresponding downgrading of GNI's credit rating.
Any adverse change to GNI's credit ratings may affect its cost of
funding, its borrowing capacity and the financing terms and
flexibility available to GNI.
Accounting and tax risks
New or revised accounting standards, rules and interpretations
could have an adverse effect on GNI's reported financial results.
The effective rate of tax GNI pays may be influenced by, and
could increase as a result of, a number of factors including
changes in law and accounting standards.
Pension Risks
GNI participates in a defined benefit pension plan which
provides defined benefit pension benefits to some of its
employees. In common with defined benefit pension plans
generally, risks associated with the pension plan include
investment risk, interest rate risk and mortality risk.
Operating results may fluctuate on a seasonal basis

GNI's operating results may fluctuate on a seasonal basis and
may be subject to weather conditions.
Security of Supply
The security of Ireland's energy supply, which is affected by
import dependency, fuel diversity and the capacity and integrity
of the supply and distribution infrastructure, remains a key
focus and risk for GNI. Ireland's security of supply is closely
linked to the European Unions's security of supply. In 2014, 92
per cent. of Ireland's gas demand was sourced from the United
Kingdom. Any disruption of the European Union, in particular
the United Kingdom, energy supply, could have a serious impact
on GNI's business.
The majority of Irish natural gas requirements will continue to be
sourced from the United Kingdom in the short-term. However, in
the medium term indigenous supplies of gas, including the
Corrib gas field, are expected to improve Ireland's security of
supply position significantly by providing geographic and
source diversity. Corrib gas is expected initially to be capable of
meeting up to approximately 66 per cent. of annual Irish demand
and up to approximately 37 per cent. of peak-day requirements.
Deliveries of gas from the Corrib field are not expected until the
third or fourth quarter of 2015.
Gas network failure, the inability to carry out critical non-gas
network operations and damage to infrastructure may have
significant adverse impacts on both GNI's financial position and
its reputation
GNI could suffer a major gas network failure or may not be able
to carry out critical non-gas network operations. Operational
performance could be adversely affected by a failure to maintain
the integrity of the gas network system. This could cause GNI to
fail to meet agreed standards of service or to be in breach of a
licence or approval. Even incidents that do not amount to such
a breach could result in adverse regulatory action and financial
consequences, as well as harming GNI's reputation. In addition
to these risks, GNI may be affected by other events that are
outside of its control such as the impact of weather, natural
disasters or unlawful acts of third parties. Weather conditions
can affect financial performance and severe weather that causes
outages or damages infrastructure could adversely affect
operational and potentially business performance and GNI's
reputation. Sabotage or other intentional acts could damage
GNI's assets or otherwise significantly affect corporate activities
and as a consequence adversely impact its results of
operations. There are arrangements in place with key
stakeholders and regulatory authorities to manage supply
disruption in the event of supply of gas being restricted or
reduced.
Systems and business interruption
GNI's ability to manage its operations and engage in critical
business tasks, such as customer billing and data management,
is dependent on the efficient and uninterrupted operation of its
IT, software, hardware and communication systems, on key
personnel and suppliers who provide, operate or maintain these
systems and on the IT, software, hardware and communication
systems used by third parties in the course of their dealings
with GNI and its infrastructure or elsewhere where it has

interests or operations. GNI has, as appropriate, arranged backup systems, personnel and suppliers to cover any personnel,
systems or supply failure. Any disruption to, or failure of, these
systems or any back-up systems, or any financial or other
reporting or controls, particularly if such disruptions or failures
persist, could significantly impair GNI's ability to conduct its
business efficiently and/or could have a material adverse effect
on GNI's business, results of operations, prospects and/or
financial condition.
Other Information
Authorisation
The substitution of GNI for Ervia as issuer of the Notes has been
duly authorised by a resolution of the Board of Directors of GNI
dated 26 January 2015.
Documents Available
From the date of this Announcement and for as long as the
Notes remain outstanding, copies of the following documents
will, when published, be available for inspection (by physical
and/or electronic means) from the registered office of GNI:
(a)
the constitutional documents of GNI; and
(b)
copies of the Trust Deed and the Fourth Supplemental
Trust Deed.
Litigation
Neither GNI nor any of its subsidiaries is or has been involved in

any governmental, legal or arbitration proceedings (including
any such proceedings which are pending or threatened of which
GNI is aware) in the 12 months preceding the date of this
Announcement which may have or have in
such period had a significant effect on the financial position or
profitability of GNI or any of its subsidiaries.
Auditors
The auditors of GNI are Deloitte & Touche, Chartered
Accountants and members of the Institute of Chartered
Accountants in Ireland. The address of Deloitte & Touche is 29
Earlsfort Terrace, Dublin 2, Ireland.
For further information:
For media relations: Antoinette Tyrrell, Ervia, +353 1 892 5483 /
antoinette.tyrrell@ervia.com
For investor relations: Diarmuid Collins, Ervia, +353 21 423
9306 / diarmuid.collins@ervia.com
This announcement has been issued through the Companies

Announcement Service of
the Irish Stock Exchange.
This notice is issued by Ervia on 31 July 2015
This information is provided by RNS
The company news service from the London Stock Exchange

END
ISEFMGFNLMMGKZG
http://www.ise.ie/app/announcementDetails.aspx?ID=12446143
Delivering gas and water services to Wexford
Energy savings of up to 60% will help power local economy and water
mains replacement and site investigations included in project.
Issued: September 1st, 2016
A 25m plan to bring gas to Wexford town and in parallel, deliver
enhanced water services, is scheduled to begin with works starting
from September 12th. The Wexford Town Gas and Water Project will
be delivered jointly by Gas Networks Ireland and Irish Water on behalf
of Ervia, an approach which allows for gas and water infrastructure
works to be completed together, thereby reducing costs and
minimising disruption to local businesses and residents. Phase 1
works will run from September until early 2017, with Phase 2 expected
to commence mid-2017.
Delivering a natural gas connection will provide a major boost to the
towns economy, and improving the water infrastructure will improve
the reliability of the drinking water supply and reduce water leakage in
the town by over 600,000 litres every day - the equivalent of the
amount of water needed to supply a town the size of Bunclody every
day.
Phase 1 (From September 12th, 2016)
Phase 1 of the project sees approximately 14km of gas pipelines
constructed within the town (see map below). In collaboration with
Irish Water, 1km of water mains will be replaced on the Newtown Road
during this phase and site investigation works and surveys will be
carried out throughout the town in order to assist in the design of
water network upgrade works that are due to commence construction
in Wexford town in 2017. This phase is the next stage of the Gas to
Wexford project, which to date has seen a 40km Feeder Main gas
pipeline constructed from Campile, Great Island to Wexford town and

connections supplied to a number of contracted large customers.
Phase 2 (From mid-2017)
Scheduled to commence mid-2017, Phase 2 sees the building out a
further 13km of gas pipelines around the town, together with the
replacement of 11.7km of old water mains in poor condition with high
levels of leakage, the majority of which coincide with the gas route.
2017 water main replacement works will also include the
decommissioning of approximately 1,000 lead backyard shared water
service connections.
The delivery of gas and water infrastructure upgrades in one project is
the result of a multi-utility approach taken by Ervia, which allows for
the delivery of a more efficient project overall. Crews will work in small
sections at a time, with each section taking just a few days to
complete. This will limit the disruption for those who use the affected
routes. All works will be temporarily filled or suitably covered each
evening. Once work is completed on each section, the excavations will
be backfilled and surfaces fully restored.
Senior Construction Engineer Andrew Doyle, Gas Networks Ireland,
outlines the commitment to ongoing communication and engagement
with local stakeholders: We continue to engage with local authority
personnel, politicians and other stakeholders as we have done right
throughout the Wexford project to date. We are very mindful that
works are an inconvenience and cause disruption to both businesses
and residents along the town route. However our aim is to ensure that
all those on the route are informed of when we are working in their
area and that our traffic management plans are in place and working
effectively. The safety of the public remains our number one priority
and every effort will also be made to minimise disruption.
The investment in this project by Gas Networks Ireland and Irish Water
will provide a major boost to the Wexford economy that will continue
throughout 2017. From this point, businesses, farms and homes can
begin the switch to Natural Gas, benefiting from savings in energy
costs of up to 60%. From business and industry to farm and
residential, natural gas can be used for a wide range of applications,
from heating and hot water, to catering and cooking, to air-
conditioning and electricity generation (combined heat and power).

Natural Gas offers significant advantages over other fuel sources in
terms of both cost and environmental impact. Its flexibility is
particularly popular with industrial users.
Availability of Natural Gas is a key consideration which many large
international companies look to when choosing a location in Ireland.
As Wexford competes with other towns around the country for
investment and jobs, this infrastructure will further enhance its
attractiveness as an investment location and significantly strengthen
the hand of local development agencies such as the IDA and Wexford
County and Municipal Councils. The lower cost and flexibility of Natural
Gas will also help existing local enterprises to grow their businesses,
while also reducing their carbon footprint.
Fran McFadden, Commercial Sales Manager with Gas Networks Ireland
said: We are delighted to be progressing to the next stage of this
strategic investment in Wexford. The level of response to date from
local businesses and stakeholders tells us that there will be a very
strong demand for natural gas in and around Wexford town.
Businesses making the switch can look forward to fuel cost savings of
anywhere between 30% and 60% on their current fuel bills, together
with reduced carbon emissions, no storage requirement and a
constant, reliable supply of natural gas.
To connect to the natural gas network or for further information on the
construction project contact 1850 200 694 or email
networksinfo@gasnetworks.ie or log on to
www.gasnetworks.ie/newtowns Business customers may call our
dedicated Businesslink service on 1850 411 511.
For further information, contact: Mary OMahony, PR Manager, Gas
Networks Ireland
021-453 4545 / 086 834 2277 or mary.omahony@gasnetworks.ie
http://www.gasnetworks.ie/en-IE/About-Us/News/Delivering-gas-andwater-services-to-Wexford/
Major cuts in emissions now possible
Ireland must catch up in the deployment of low emission gas filling
network 16 December 2015: Ireland could reduce its commercial fuel
bill and substantially cut transport emissions by introducing a network

of Compressed Natural Gas (CNG) filling stations, the operator of
Irelands gas network told an Oireachtas Committee today.
Gas Networks Ireland told the Oireachtas Committee on Transport that
it is seeking to develop a network of 70 Compressed Natural Gas (CNG)
filling stations around Ireland in order to reduce substantially Irelands
transport emissions. There are 1.8 million CNG vehicles elsewhere in
Europe, and Ireland has fallen behind many other countries in the
introduction of this technology.
Transport accounts for more than a quarter (26.3%) of Irelands
greenhouse gas emissions, and just 3% of vehicles on Irelands roads
produce 30% of those emissions, according to Gas Networks Ireland
Managing Director, Liam OSullivan. These include buses and heavy
goods vehicles (HGVs), almost all of which could be converted to
compressed natural gas, thus producing 22% less CO2 than diesel.
Gas Networks Ireland intends to develop three CNG filling stations in
2016. It today called on the Government to develop a national policy
for the development of CNG in Ireland and to incentivise fleet owners
to convert to CNG.
Mr OSullivan said: If Ireland were to convert just half the national bus
and HGV fleets to Compressed Natural Gas there would be a fuel cost
saving of 524m and an emissions saving of 165,000 tonnes of CO2 per
year. By using renewable gas, the emissions level from the same
vehicles would fall by 2,000,000 tonnes per year.
Government funding and cross-departmental support are needed to
bring this about, according to Gas Networks Ireland. Fleet operators
must be incentivised to convert from diesel vehicles to CNG for major
fleets of HGV trucks and public transport vehicles, as these vehicles
typically cost 10% more than the equivalent diesel vehicles, a cost that
is recouped over time through cheaper fuel costs. The 2014 Budget
introduced a favourable excise duty treatment for CNG, but favourable
VRT and motor tax treatment would also incentivise conversion.
Gas Networks Ireland has already conducted successful trials of CNG
vehicles with Bus ireann, and has already begun to convert some of
its own fleet to CNG. Gas Networks Ireland recently introduced five
CNG Volkswagen Caddys into their fleet and has Irelands first fast-fill
CNG station at its office in Cork.

A CNG fuelled commercial vehicle can be refuelled in just five minutes,
similar to filling time for a diesel vehicle. The range of a large CNG
powered van is 650km comfortably covering a return journey from
Dublin to Cork.
He went on: The development of this future-proofed infrastructure will
allow us to make an immediate impact on our transport emissions. It
will also support the growth of renewable gas, further reducing our
emissions. A progressive national policy on CNG will incentivise fleet
operators to convert from diesel or petrol vehicles to CNG for all major
fleets of HGV trucks and public transport buses. A VRT and motor tax
treatment should also be implemented to support low emission
vehicles (similar to EVs).
Importantly Gas Networks Ireland sees CNG working in partnership
with electric vehicles to reduce emissions, rather than competing with
each other, he went on.
Electric vehicles make sense for the private/family car market while
CNG is the ideal, indeed only viable alternative for fleet operators of
commercial vehicles such as trucks and buses a perfect synergy.
ENDS
Issued by Murray on behalf of Gas Networks Ireland
For further information contact
Murray
01 4980300
Mark Brennock
087 2335923
Notes to Editors:
About Gas Networks Ireland
Gas Networks Ireland is the business division of Ervia that owns, builds
and maintains the natural gas network in Ireland and connects all
customers to the gas network. Gas Networks Ireland operates one of
the most modern and safe gas networks in the world, consisting of
13,000km of pipeline around Ireland. We ensure that over 673,000
homes and businesses receive a safe, efficient and secure supply of
natural gas, 24 hours a day, 365 days a year. Ervia is a commercial
semi-state multi-utility company with responsibility for the delivery of
gas and water infrastructure and services in Ireland.
About natural gas

Natural gas is available in over 160 population centres in 19 counties
throughout the country. Approximately 650,000 Irish homes and
23,000 multinational and Irish businesses depend on natural gas for
their energy needs. Natural gas is an ideal partner for renewable
energy providing the flexibility and effective backup needed to
compensate for the intermittence of wind or solar power generation.
Natural gas burns more cleanly than other hydrocarbons, producing
up to 30% less carbon dioxide than oil and about 45% less than coal,
making natural gas the ideal choice to help Ireland transition to a low
carbon future.
GNI approach to climate change

Gas Networks Ireland, cognisant of the environmental challenges
associated with global warming and the imminent publication of the
Governments White Paper, has devised a strategy to help Ireland
achieve its objectives in this regard. Core to this plan are three main
elements:
i.
The development of a market for natural gas as a
transport fuel;
ii.
Switching existing oil users near the gas network to
natural gas; and
iii. The introduction of renewable gas into the network.
These activities combined will bring a series of benefits to Ireland as a
country including lower emissions, improved security of supply and
lower energy costs for Irish consumers.
1,475 cases of gas meter tampering in 19 counties since 2014

Gas Networks Ireland is running a nationwide public awareness
campaign to highlight the life-threatening danger posed by gas meter
tampering. The campaign aims to educate the public on the dangers
associated with gas meter tampering and also advise on the
appropriate actions to take if they believe that meter tampering is
taking place. Running across outdoor, digital, radio and door-drop
advertising, it is one of five public safety awareness programmes being
rolled out by the national gas grid operator during 2016.

September 1st 2016:
There have been 1,475 cases detected across 19 counties nationwide
over the past two years. The counties with the highest prevalence of
tampering cases include Dublin, Meath, Louth, Kildare, Carlow, Cork,
Kilkenny and Limerick. Gas Networks Ireland has successfully
prosecuted meter tampering cases in Dublin, Cork, Carlow and
Waterford.
Gas Networks Ireland is currently running a public awareness
campaign to highlight the life-threatening danger posed by gas meter
tampering. The campaign aims to educate the public on the dangers
associated with gas meter tampering and also advise on the
appropriate actions to take if they believe that meter tampering is
taking place. Running across outdoor, digital, radio and door-drop
advertising, it is one of five public safety awareness programmes being
rolled out by the national gas grid operator during 2016.
Tampering with a gas meter is dangerous, exposing people to the risk
of a gas explosion, fire, injury or even death. Due to the dangers
involved, gas meter tampering is a criminal offence with possible
prison sentences and heavy fines for those found guilty of the crime.
Gas Networks Ireland has been actively engaged in identifying and
making safe installations where tampering has been found. In doing
so, the company acknowledges and is grateful for the increased
numbers of tip-offs it has received from concerned members of the
public and is keen for this to continue. Suspected cases of meter
tampering can be confidentially reported to Gas Networks Ireland on
1850 200 694 or on http://www.gasnetworks.ie/metertampering
Owen Wilson, Networks Safety Manager, Gas Networks Ireland
comments: The methods of interfering with gas meters vary, but in all
cases it is dangerous and illegal. By interfering unlawfully with gas
meters, those tampering are not only putting their own safety at risk,
but also the safety of their families and neighbours. The consequences
of gas meter tampering can be fatal. Through this campaign, we hope
to educate the public about the dangers of meter tampering as the
number of cases detected in Ireland remains high.
Gas Networks Ireland and An Garda Sochna adopt a rigorous
approach to enforcement of the law in this area. By law, only Gas

Networks Ireland representatives are authorised to work on natural
gas meters and it is illegal to ask, pay or allow someone else to tamper
with your meter. Safety is our number one concern and we will not
tolerate the actions of a small number of people putting the lives of
others at risk.
This information campaign brings to the publics attention that those
who tamper with their own or others meters are guilty of a criminal
offence and thereby liable for prosecution. Those convicted of an
offence under sections of the Energy Act, will be liable to pay a fine of
up to 5,000 and / or imprisonment of up to six months.
Aidan Hogan, Revenue Protection Manager with the networks
operator clarifies that each reported case is subject to a rigorous
process. Meter tampering is treated very seriously, particularly if
there is any sense that safety is an issue. He continues: The safety of
the network and of all of our customers is paramount and this is clearly
compromised by those involved in this illegal practice.
Gas Networks Irelands priority is the safety of the public and members
of the public are urged to put safety first. As a part of the campaign, a
range of frequently asked questions on meter tampering are answered
online at http://www.gasnetworks.ie/metertampering.
NOTES:
The Energy (Miscellaneous Provisions) Act 2012.
2 The Gas Networks Ireland Revenue Protection Unit was established in
September 2013 to identify and investigate cases of alleged unlawful
interference with Gas Networks Ireland equipment and refer these
cases as appropriate, for prosecution under the Energy (Miscellaneous
Provisions) Act 2012.
For further information, please contact:
Murray
Aimee Beale
086 151 4024
abeale@murrayconsultants.ie
Murray
Joe Heron
087 6909735
jheron@murrayconsultants.ie
Gas Networks Ireland
Mary OMahony, PR Manager
(021) 4534545 / (086) 834 2277
mary.omahony@gasnetworks.ie
Note to Editors:
About Gas Networks Ireland
Gas Networks Ireland is the business division of Ervia that owns,
operates and develops the natural gas network in Ireland and connects
all customers to the gas network. Gas Networks Ireland operates one
of the most modern and safe gas networks in the world, consisting of
13,000km of pipeline around Ireland. We ensure that almost 674,000
homes and businesses receive a safe, efficient and secure supply of
natural gas, 24 hours a day, 365 days a year. Ervia is a commercial
semi-state multi-utility company with responsibility for the delivery of
gas and water infrastructure and services in Ireland.
Substantial EU funding to provide major energy security boost for
Ireland
Green light for major new energy security project
Gaslink and Gas Networks Ireland welcome the Commission for Energy
Regulations (CER) decision to approve construction of a new 50km
natural gas pipeline in Scotland. This major 93.8m infrastructure
project will greatly enhance Irelands energy security. The project is
substantially assisted by EU grant aid of 33.7m from its Connecting
Europe Facility (CEF), announced in November 2014.
This approval from the CER is a strong endorsement of the long
expressed views of Gaslink and Gas Networks Ireland that this pipeline
is essential to safeguarding Irelands energy security and future
economic growth. The case advanced by Gaslink and Gas Networks
Ireland in an open competition for funding across the EU resulted in
the project being identified as a Project of Common Interest (PCI)
under EU Legislation and subsequently being one of only six projects

from the list of 248 PCIs to be awarded construction funds in the first
round of CEF funding.
Significantly, this project is the only western European gas project to
receive funding under the initial round of EU funding and
demonstrates the commitment of the European Commission to
safeguarding the energy security of member states. The project
involves the construction of a 50km high pressure steel pipeline
between Cluden and Brighouse Bay in Scotland and will be the final
step in completing the full twinning of the two gas interconnectors
between Ireland and the UK. Twinning of this on-shore section, which
feeds the 2 subsea pipelines, which have been in place since 1993 and
2004 respectively, will secure this vital link to the UK gas market. The
pipeline will also boost the operational flexibility of the Irish gas
network which is essential to providing backup to intermittent
renewable electricity generation. Natural gas, as the cleanest and most
flexible fossil fuel for power generation, is an ideal partner to
renewables as Ireland seeks to meet its energy and climate change
targets.
Commenting on the announcement, Aidan OSullivan, General
Manager of Gaslink said:
We are delighted at the CERs endorsement of the EU Commissions
decision to provide substantial financial assistance to the completion of
the interconnector system which links Ireland and the UK and plays a
critically important role in the Irish economy. Natural gas, as the
cleanest fossil fuel, continues to deliver for Ireland, offering a clean,
reliable and competitive fuel to power our economy. Gas allows
Ireland the security to achieve our environmental goals while ensuring
that Irish businesses can continue to compete. Developing this new
connection will greatly enhance the security of our gas supply and help
us to extend the supply of natural gas to more homes and businesses
across the country.
EU-US Safe Harbour Negotiations PDF | 48 KB Letter to An
Taoiseach in which the American Chamber expresses its view that
a political agreement to resolve the business uncertainty in the
regulation of transatlantic data flows
http://www.amcham.ie/Amcham/media/SiteMedia/Publications/S
afe-Harbour-Letter-Jan-16.pdf?ext=.pdf
American Chamber of Commerce Ireland Submission to the
Department of Finance The Taxation of Share Based Remuneration
Public Consultation
http://www.amcham.ie/Amcham/media/SiteMedia/Submissions/Ameri
can-Chamber-Share-Based-Remuneration-Consultation-(Final).pdf?
ext=.pdf
Letter-EU-on-Privacy-Shield
http://www.amcham.ie/Amcham/media/SiteMedia/Submissions/Letterto-Perm-Rep-to-EU-on-Privacy-Shield.pdf?ext=.pdf
The American Chamber made a submission to the Department of
Education and Skills focused on priority actions for delivery by the
Department over the period of their Statement of Strategy 2016-2018
http://www.amcham.ie/Amcham/media/SiteMedia/Submission-toStatement-of-Strategy-Consultation.pdf?ext=.pdf
TTIP: Oireachtas
Committee
Appearance
June 11, 2015
Thank you Chairman for the invitation to address this

committee on a very significant opportunity for Ireland, the
EU and the US: the Transatlantic Trade and Investment
Partnership.
The American Chamber of Commerce Ireland supports an
ambitious and comprehensive agreement, including strong
provisions on regulatory coherence and cooperation both at
the horizontal and the sectorial level. We are of the view that
the agreement is urgently needed on both sides of the
Atlantic for both economic and strategic reasons including;
building on the existing strength of our economic ties to
generate jobs and growth; addressing duplicative and
unnecessary administrative hurdles for the trade of goods
and services; elevating the strengths of our respective
regulatory systems by enhancing coordination between
regulators and encouraging the recognition of equally
acceptable high standards.
As a key partner in transatlantic trade and investment,
Ireland is likely to emerge as a significant beneficiary of a
successful and comprehensive transatlantic free trade deal.
TTIP would increase the volume and value of transatlantic
trade and investment, create employment opportunities and
boost incomes in both the US and EU, and improve global
competitiveness of both parties. A recent report from
Copenhagen Economics suggested benefits to Ireland from
an agreement could include:
GDP growth in the order of 1.1%
1.5%)
Increase Irish real national income by 2.4 billion, (approximately
5,000-10,000 extra jobs in exporting sectors

Increase real wages by 1.5% across all skills groups
Increase exports by 3.8%
Increase investment in Ireland by 1.5%
increase trade and investment both with the US and with other
countries
The American Chamber of Commerce Ireland represents the

700 US firms in Ireland that employ 130,000 people accounting for over 70% of all IDA supported employment.
Collectively US companies have invested $240 billion in
Ireland and account for 26% of our GDP. In our report, The
Irish-US Economic Relationship 2015, launched earlier this
year, we highlighted the fact that Ireland now ranks as the
number one export platform in the world for US subsidiaries
overseas and in 2014 became the number one destination
for US investment flows. In turn, according to the latest
available figures, Irish businesses have invested a stock of
$26bn in the United States and Irish firms in the US
generated $62bn in sales in 2012. In fact, according to the
OECD, Ireland is the 14th largest investor in the United
States. In 2014 we exported goods to the value of nearly 20
billion to the US and imported 5.8 billion worth of goods in
return. The US is our No 1 goods export market, while
Ireland is the 13th largest trading partner for the US. The
scale of the investment relationship, the trade relationship
and the deep political and cultural relationship we share with
the United States is unparalleled.
A comprehensive TTIP agreement would be of great benefit

to businesses of all sizes throughout Ireland. Barriers to
trade are an obstacle for any business, but larger companies
can generally cope with the inconvenience and compliance
costs and still do business globally. However, smaller
companies do not always have the resources to deal with
these issues and will often avoid exporting altogether.
Simplified trade rules would deliver efficiencies and
consumer choice through greater SME participation. Ireland
exports 80% of everything it produces; meaning tens of
thousands of Irish jobs depend on good foreign trade
relationships. Reducing barriers to trade will have important
implications for businesses of all sizes across the county.
These barriers have a real impact on Irish businesses and
their reduction, or removal, would have significant
consequences for sectors in which Ireland is commercially
active. For example:
Pharmaceuticals is one of Ireland's biggest industries - with
nine of the top ten global pharmaceutical companies located
here - and having a set of common standards would
increase safety while cutting costs. Irish pharmaceutical
products are thoroughly tested here so they can be sold
throughout the EU, but they have to undergo costly testing
again to enter the US market. This is despite the fact that
Irish pharmaceutical plants have an exceptional record in
terms of FDA inspections, and are rated extremely highly.
TTIP aims to eliminate expensive and time consuming
double testing without compromising safety standards.
The internet allows Small and Medium Businesses to sell

their products easily across the world but exporting can be
difficult. They can be hindered in their exporting abilities by
having to comply with a variety of customs rates and import
rules for all the different products they sell. By eliminating
tariffs and streamlining customs procedures, it will become
easier, faster and cheaper for online retailers to ship their
products and access markets that were simply too complex
to tap into before.
Key horizontal principles for a successful agreement would
include:
P
Regulatory cooperation and coherence: A focus on enhanced

cooperation in EU and US regulatory processes will create a more efficient
regulatory environment and enable a consistent and certain operating
environment for businesses.
Elimination of tariffs: Although tariffs are already low between the
EU and US, they remain high for specific sectors and are still a tangible
obstacle. Moreover, with complex global supply chains, these tariffs simply
act as an unnecessary cost to companies seeking to compete on equal
terms with companies in emerging economies.
Common regulatory impact assessment procedures: Impact
assessments of future regulations could benefit from a joint EU-US
approach by identifying potential barriers to trade and investment upfront.
Coherence with international trade rules: We support
comprehensive trade agreements that reinforce the long-standing
principles of the global rules-based trading system, including national
treatment, non-discrimination and objective policy-making based on sound
science.
The Chamber believes this EU-US trade and investment

partnership agreement is the single best opportunity we
have to accelerate growth and jobs throughout the
transatlantic community. Importantly, this commercial

relationship isn't based solely on commercial interests, it's
also based on common values-democracy, civil liberties, and
the rule of law, not to mention a long and rich history of
friendship and strategic partnership. TTIP is unique because
of its potential to set high global standards for 21st century
trade and investments agreements around the world in such
areas as protecting intellectual property, cultivating the digital
economy, and combating trade and investment
protectionism. Hence, the Chamber is very supportive of an
ambitious and comprehensive agreement, including strong
provisions on regulatory coherence and cooperation.
From the Chamber's perspective underpinning all of that
commercial success has been our pro-investment and
employment policy environment, our track record and the
talent and agility of the world-class workforce located here in
Ireland. The Irish-US economic relationship is increasingly
focused on innovation and skills; we are the gateway to
Europe for US firms and remain the location of choice for US
investment. All of this indicates that a comprehensive and
ambitious EU-US trade and investment agreement would be
a significant benefit to Ireland. Ireland is ideally positioned to
benefit from the anticipated increase in trade and investment
flows that would arise from a successful trade agreement.
The EU-US trade and investment relationship is the largest
and most important in the world, generating $5.5 trillion in
total commercial sales a year and employing up to 15 million
workers. Since the negotiations began two years ago the
American Chamber has been advocating for a

comprehensive deal. We have met with local businesses and
communities across Ireland to discuss the potential of such a
deal. We have been engaged with US and EU officials as
well as communicating our support for an agreement that is
ambitious, robust, and that ensures a high standard of
protection for human health, for the environment, for the
consumer and for workers. A successful TTIP could help to
set the rules of international trade for decades to come.
http://www.amcham.ie/About-Us/Issues/Submissions/TTIP-OireachtasCommittee-Appearance.aspx?ext=.
US-Ireland-Business-2016
http://www.amcham.ie/Amcham/media/SiteMedia/Publications/USIreland-Business-2016.pdf?ext=.pdf
Irish-US-Economic-Relationship-2016
http://www.amcham.ie/Amcham/media/SiteMedia/Publications/IrishUS-Economic-Relationship-2016.pdf?ext=.pdf
Irish Examiner: US Business in Ireland

2016
A special report in the Irish Examiner in association with
the American Chamber on the outlook for business in
Munster.
http://www.amcham.ie/Amcham/media/SiteMedia/Publications/Americ
an-Chamber-Examiner-Supplement.pdf?ext=.pdf
American Business in Ireland 2015
The American Chamber's annual special report in the Irish
Times, focussed on celebrating the 140,000 in US

Companies in Ireland.
http://www.amcham.ie/Amcham/media/SiteMedia/Publication
s/American-Business-in-Ireland-2015.pdf?ext=.pdf
The Transatlantic Opportunity: Why

we need a Transatlantic Trade &
Investment Partnership
A new EU - US free trade agreement would deliver GDP
growth equivalent to providing every worker in Ireland with
an extra year's salary over the course of their career.
http://www.amcham.ie/Amcham/media/SiteMedia/Publications/TheTransatlantic-Opportunity.pdf?ext=.pdf
Data: Protection Regulation &

Innovation
An American Chamber paper on the many issues that

surround data in Ireland and Europe.
http://www.amcham.ie/Amcham/media/SiteMedia/Publications/DATAProtection-Regulation-Innovation.pdf?ext=.pdf
Ireland Friendship, Commerce and Navigation Treaty

IRELAND
FRIENDSHIP, COMMERCE AND NAVIGATION
Treaty and protocol signed at Dublin January 21, 1950;
ratification advised by the Senate of the United States of America July 6,
1950;
ratified by the President of the United States of America July 26, 1950;
ratified by Ireland September 13, 1950;
ratifications exchanged at Dublin September 14, 1950;
proclaimed by the President of the United States of America December 15,
1950; entered into force September 14, 1950. And minutes of interpretation.
TIAS 2155 Jan. 21, 1950
BY THE PRESIDENT OF THE UNITED STATES OF AMERICA
A PROCLAMATION
WHEREAS a treaty of friendship, commerce and navigation between the
United States of America and Ireland, together with a protocol relating
thereto, was signed by their respective plenipotentiaries at Dublin on January
21, 1950, the originals of which treaty and protocol, in the English language,
are word for word as follows:
TREATY
of
FRIENDSHIP, COMMERCE AND NAVIGATION
between
THE UNITED STATES OF AMERICA
and
IRELAND.
Dublin, January 21, 1950.
The United States of America and Ireland, desirous of strengthening the
bonds of peace and friendship traditionally existing between them and of
encouraging closer economic and cultural relations between their peoples,
and being cognisant of the contributions which may be made toward these
ends by arrangements establishing mutual rights and privileges and
promoting mutually advantageous commercial intercourse, have resolved to
conclude a Treaty of Friendship, Commerce and Navigation based in general
upon the principles of national and of most-favoured-nation treatment
unconditionally accorded, and for that purpose have appointed as their
Plenipotentiaries:
The President of the United States of America:
George A. Garrett, Envoy Extraordinary and Minister Plenipotentiary of the
United States of America at Dublin;
and,
The President of Ireland:
Sean MacBride, Minister for External Affairs;
Who, having communicated to each other their full powers found to be in due
form, have agreed upon the following Articles:
ARTICLE I.
1. Nationals of either Party shall be permitted to enter the territories of the
other Party: (a) for the purpose of carrying on trade between the territories
of the two Parties and for the purpose of engaging in related commercial
activities, and to remain therein for such purposes, upon terms no less
favourable than those accorded to nationals of any third country who are
permitted entry for the purpose of carrying on trade between the territories
of such other Party and the territories of such third country and of engaging
in related commercial activities; and (b) for other purposes subject to
compliance with the relevant laws and regulations applicable to the entry and
sojourn of aliens.
Entry and sojoun. Post, p.803.
2. Nationals of either Party, within the territories of the other Party, shall be
permitted: (a) to travel therein freely, and to reside at places of their choice;
(b) to enjoy liberty of conscience; (c) to hold both private and public religious
services; (d) to bury their dead according to their religious customs in
suitable and convenient places; and (e) to gather and to transmit material for
dissemination to the public abroad, and otherwise to communicate with other
persons inside and outside such territories by mail, telegraph and other
means open to general public use.
Post, 808.
3. The provisions of the present Article shall be subject to the right of either
Party to apply measures that are necessary to maintain public order and
necessary to protect the public health, morals and safety.
Post, p.808.
ARTICLE II.
1. Nationals of either Party within the territories of the other Party shall be
free from unlawful molestations of every kind, and shall receive the most
constant protection and security, in no case less than that required by
international law.
Protection and security of nationals.
2. If, within the territories of either Party, a national of the other Party is
accused of crime and taken into custody, the diplomatic representative or
nearest consular representative of his country shall on the demand of such
national be immediately notified. Such national shall: (a) receive reasonable
and humane treatment; (b) be formally and immediately informed of the
accusations against him; (c) be brought to trial as promptly as is consistent
with the proper preparation of his defence; and (d) enjoy all means
reasonably necessary to his defence.
ARTICLE III.
1. Nationals of either Party shall, except as otherwise provided in paragraph
2 of the present Article, be exempt from compulsory service in the armed
forces of the other Party and shall also be exempt from all contributions in
money or in kind imposed in lieu thereof.
Exemption from service in armed forces: exceptions. Post, pp.803, 808.
2. The foregoing paragraph shall not apply when both Parties are, through
armed action against the same third country, in connection with which there
is general compulsory service, concurrently conducting hostilities or enforcing
measures in pursuance of obligations for the maintenance or restoration of
international peace and security. However, in this event, nationals of either
Party in the territories of the other Party who have not lawfully declared their
intention to acquire the nationality of the latter, shall be exempt from service
in its armed forces if, within a reasonable period of time, they elect in lieu
thereof to serve in the armed forces of the Party of which they are nationals;
and the Parties will make the necessary arrangements for that purpose.
ARTICLE IV.
1. Nationals of either Party shall be accorded national treatment in the
applications of laws and regulations within the territories of the other Party
that (a) establish a right of recovery for injury or death, or that (b) establish
a pecuniary compensation, or other benefit or service, on account of disease,
injury or death arising out of and in the course of employment or due to the
nature of employment.
Injury or death benefits; employment benefits.
2. In addition to the rights and privileges provided in paragraph 1 of the
present Article, nationals of either Party shall, within the territories of the
other Party, be accorded national treatment in the application of laws and
regulations establishing systems of compulsory insurance, under which
benefits are paid without an individual test of financial need: (a) against loss
of wages or earnings due to old age, unemployment, sickness or disability, or
(b) against loss of financial support due to the death of father, husband or
other person on whom support had depended.
ARTICLE V.
Each Party shall at all times accord equitable treatment to the capital of
nationals and companies of the other Party. Neither Party shall take
unreasonable or discriminatory measures that would impair the legally
acquired rights or interests of nationals and companies of the other Party in
the enterprises which they have established or in the capital, skills, arts or
technology which they have supplied. Neither Party shall deny appropriate
opportunities and facilities for the investment of capital by nationals and
companies of the other Party; nor shall either Party unreasonably impede
nationals and companies of the other Party from obtaining on equitable terms
the capital, skills and technology it needs for its economic development.
Capital, skills, and technology.
ARTICLE VI.
1. Nationals and companies of either Party shall be accorded, within the
territories of the other Party, national treatment with respect to:
National treatment o economic and cultural activities.
(a) engaging in commercial, manufacturing, processing and financial
activities, subject to paragraph 4 of the present Article, and in publishing,
scientific, educational, religious, philanthropic and professional activities,
except the practice of law;
Post, p. 808.
(b) obtaining and maintaining patents of invention, and rights in trade marks,
trade names, trade labels, and industrial property of all kinds;
(c) having access to the courts of justice and to administrative tribunals and
agencies, in all degrees of jurisdiction, both in pursuit and in defence of their
rights; and
Post, p. 803.
(d) employing attorneys, interpreters and other agents and employees of

their choice.
2. Nationals and companies of either Party shall be accorded within the
territories of the other Party the right to organize, control and manage
companies for engaging in commercial, manufacturing and processing
activities, subject to paragraph 4 of the present Article, and in scientific,
educational, religious and philanthropic activities. Companies, controlled by
nationals and companies of either Party and created or organized under the
applicable laws and regulations within the territories of the other Party for
engaging in the aforementioned activities, shall be accorded national
treatment therein with respect to such activities.
Right to organize, control and manage companies.
3. Nationals and companies or either Party shall further be accorded, within
the territories of the other Party, most-favoured nation treatment with
respect to:
(a) the matters referred to in paragraphs 1 and 2 of the present Article; and
(b) engaging in the practice of law and in fields of economic and cultural
activities in addition to those enumerated in sub-paragraph (a) of paragraph
1 of the present Article.
Post, p. 804.
4. Taking cognizance of existing economic policies which Ireland considers
necessary to furthering her essential interests, the Parties agree that Ireland
may continue the application of measures that regulate, in a manner that
departs from the treatment prescribed in paragraphs 1 (a) and 2 of the
present Article, the establishment of manufacturing, processing and
insurance enterprises and the acquisition of ownership interests in such
enterprises. If after the expirations of four years from the date the present
Treaty enters into force the United States of America considers that the
application of such measures departs in an unjustifiable manner from the
treatment prescribed in such paragraphs, the Parties shall consult with a view
to seeking an adjustment. If differences of views are not adjusted by such
consultation, the United States of America shall then have the right to
terminate the present Treaty by giving 90 days' written notice.
Exception. Post, p. 809.
ARTICLE VII.
1. Nationals and companies of either Party shall be accorded national
treatment within the territories of the other Party with respect to acquiring all
kinds of property by testate or intestate succession or through judicial
process. Should they because of their alienage be ineligible to continue to
own any such property, they shall be allowed a reasonable period in which to
dispose of it, in a normal manner at its market value. In the case of ships
and shares therein, however, a specially limited period may be prescribed.
Acquisition, ownership, and disposition of property. Post, p. 809.
2. Nationals and companies of either Party shall be accorded national
treatment within the territories of the other Party with respect to acquiring,
by purchase, lease or otherwise, and with respect to owning and disposing of,
personal property of all kinds, both tangible and intangible. However, each
Party may limit or prohibit, in a manner that does not impair rights and
privileges secured by Article VI, paragraph 2, or by other provisions of the

present Treaty, alien ownership of particular materials that are dangerous
from the standpoint of public safety and alien ownership of interests in
enterprises carrying on particular types of activities.
Post, p. 809.
3. Except as provided in paragraph 1 of the present Article, the ownership of
real property within the territories of each Party shall be subject to the
applicable laws therein. Nationals and companies of either Party shall,
however, be permitted to possess and occupy real property within the
territories of the other Party, incidental to or necessary for the enjoyment of
rights secured by the provisions of the present Treaty.
Limitation.
ARTICLE VIII.
1. The dwellings, offices, warehouses, factories and other premises of
nationals and companies of either Party located within the territories of the
other Party shall not be subject to unlawful entry or molestation. Official
searches and examinations of such premises and their contents, when
necessary, shall be made with careful regard for the convenience of the
occupants and the conduct of business.
Protection and security of property.
2. Property of nationals and companies of either Party shall receive the most
constant protection and security within the territories of the other Party, in no
case less than that required by international law. Such property shall not be
taken without the prompt payment of just and effective compensation.
Nationals and companies of either Party shall be permitted to withdraw from
the territories of the other Party the whole or any portion of such
compensation, and to this end shall be permitted to obtain exchange in the
currency of their own country freely at a rate of exchange that is just and
reasonable.
Payment of compensation. Post, pp. 804, 809.
3. Nationals and companies of either Party shall in no case be accorded,
within the territories of the other Party, less than national and mostfavoured-nation treatment with respect to the matters set forth in the
present Article. Moreover, enterprises in which nationals and companies of
either Party have a substantial interest shall be accorded, within the
territories of the other Party, not less than national and most-favoured-nation
treatment in all matters relating to the taking of privately owned enterprises
into public ownership and the placing of such enterprises under public
control.
ARTICLE IX.
1. Nationals and companies of either Party shall not be subjected to the
payment of internal taxes, fees and charges imposed upon or applied to
income, capital, transactions, activities or any other object, or to
requirements with respect to the levy and collection thereof, within the
territories of the other Party:
Equality of taxes, etc.
(a) more burdensome than those borne by nationals, residents and
companies of any third country;
(b) in the case of persons resident or engaged in business within the

territories of such other Party and of companies engaged in business therein,
more burdensome than those borne by nationals and companies of such
other Party, except as to taxes in connection with the acquisition of real
property (including estates and interests therein).
2. In the case of companies of either Party engaged in business within the
territories of the other Party, and in the case of nationals of either Party
engaged in business within the territories of the other Party but not resident
therein, such other Party shall not impose or apply any internal tax, fee or
charge upon any income, capital or other basis in excess of that reasonably
allocable or apportionable to its territories, nor grant deductions and
exemptions less than those reasonably allocable or apportionable to its
territories.
3. Each Party, however, reserves the right to: (a) extend specific advantages
as to taxes, fees and charges to nationals, residents and companies of all
foreign countries on the basis of reciprocity; (b) accord to nationals,
residents and companies of a third country special advantages by virtue of an
agreement with such country for the avoidance of double taxation or the
mutual protection of revenue; and (c) accord to its non-resident nationals
and to residents of contiguous countries more favourable exemptions of a
personal nature than are accorded to other non-resident persons.
ARTICLE X.
Contracts entered into between nationals and companies of either Party and
nationals and companies of the other Party, that provide for the settlement
by arbitration of controversies, shall not be deemed unenforceable within the
territories of such other Party merely on the grounds that the place
designated for the arbitration proceedings is outside such territories or that
the nationality of one or more of the arbitrators is not that of such other
Party. No award duly rendered, pursuant to any such contract, and final and
enforceable under the laws of the place where rendered, shall be deemed
invalid or denied effective means of enforcement within the territories of
either Party merely on the grounds that the place where such award was
rendered is outside such territories or that the nationality of one or more of
the arbitrators is not that of such Party.
Arbitration of controversies.
ARTICLE XI.
Commercial travellers representing nationals and companies of either Party
engaged in business within the territories thereof shall, upon their entry into
and departure from the territories of the other Party and during their sojourn
therein, be accorded most-favoured nation treatment in respect of the
customs and other matters, including, subject to the expectations in
paragraph 3 of Article IX, taxes and charges applicable to them, their
samples and the taking of orders.
Treatment of commercial travelers.
ARTICLE XII.
1. With respect to customs duties and charges of any kind imposed on or in
connection with importation or exportation, with respect to the method of
levying such duties and charges, with respect to the method of levying such
duties and charges, with respect to all rules and formalities in connection
with importation and exportation, and with respect to all other matters
relating to the customs, each Party shall accord most-favoured-nation
treatment to products of the other Party, from whatever place and by
whatever type of carrier arriving, and to articles destined for exportation to
the territories of such other Party, by whatever route and by whatever type
of carrier.
Duties and charges.
2. Neither Party shall impose any prohibition or restriction on the importation
of any product of the other Party, or on the exportation of any article to the
territories of the other Party, that:
(a) if imposed on sanitary or other customary grounds of a noncommercial
nature or in the interest of preventing deceptive or unfair practices,
arbitrarily discriminates in favour of the importation of the like product of, or
the exportation of the like article to, any third country;
Post, p. 809.
(b) if imposed on other grounds, does not apply equally to the importation of
the like product of, or the exportation of the like article to, any third country;
or
Post, p. 804.
(c) if a quantitative regulation involving allotment to any third country with
respect to an article in which such other Party has an important interest, fails
to afford to the commerce of such other Party a share proportionate to the
amount by quantity or value supplied by or to such other Party during a
previous representative period, due consideration being given to any special
factors affecting the trade in the article.
3. Nationals and companies of either Party shall be accorded national and
most-favoured-nation treatment by the other Party with respect to all
matters relating to importation and exportation.
4. As used in the present Treaty the term "products of" means "articles the
growth, produce or manufacture of". The provisions of the present Article
shall not apply to advantages accorded by either Party:
"Products of".
(a) to products of its national fisheries;
(b) to adjacent countries in order to facilitate frontier traffic; or
(c) by virtue of a customs union of which either Party, after consultation with
the other Party, may become a member.
ARTICLE XIII.
1. Each Party shall promptly publish laws, regulations and administrative
rulings of general application necessary to enable the other Party, as well as
traders of both Parties, to become acquainted with provisions in relation to
the classification or valuation of articles for customs purposes, to rates of
duty, taxes or other charges, and to requirements, restrictions or prohibitions
on imports or exports or on the transfer of payments therefor; and shall
administer such laws, regulations and rulings in a uniform, impartial and
reasonable manner.
Publication of laws, regulations, etc. Post, p. 809.
2. Each Party shall provide some administrative or judicial procedure under
which nationals and companies of the other Party, and importers of products
of such other Party, shall be permitted to appeal against fines and penalties
imposed upon them by the customs authorities, confiscations by such
authorities and rulings of such authorities on questions of customs
classification and valuation. Penalties imposed for infractions of the customs
and shipping laws and regulations shall be merely nominal in cases resulting
from clerical errors or when good faith can be demonstrated.
Fines and penalties; appeal.
ARTICLE XIV.
1. Each Party undertakes (a) that enterprises owned or controlled by its
Government, and that monopolies or agencies granted exclusive or special
privileges within its territories, shall make their purchases and sales involving
either imports or exports affecting the commerce of the other Party solely in
accordance with commercial considerations, including price, quality,
availability, marketability, transportation and other conditions of purchase or
sale; and (b) that the nationals, companies and commerce of such other
Party shall be afforded adequate opportunity, in accordance with customary
business practice, to compete for participation in such purchases and sales.
Purchases and sales.
2. Each Party shall accord to the nationals, companies and commerce of the
other Party fair and equitable treatment, as compared with that accorded to
the nationals, companies and commerce of any third country, with respect to:
(a) the governmental purchase of supplies, (b) the awarding of concessions
and other government contracts, and (c) the sale of any service sold by the
Government or by any monopoly or agency granted exclusive or special
privileges.
Post, p. 804.
ARTICLE XV.
1. The two Parties agree that business practices which restrain competition,
limit access to markets or foster monopolistic control, and which are engaged
in or made effective by one or more private or public commercial enterprises
or by combination, agreement or other arrangement among such enterprises
may have harmful effects upon commerce between their respective
territories. Accordingly, each Party agrees upon the request of the other Party
to consult with respect to any such practices and to take such measures as it
deems appropriate with a view to eliminating such harmful effects.
Consultation respecting business practices.
2. Rights and privileges with respect to commercial, manufacturing and
processing activities accorded, by the provisions of the present Treaty, to
privately owned and controlled enterprises of either Party within the
territories of the other Party shall extend to rights and privileges of an
economic nature granted to publicly owned or controlled enterprises of such
other Party, in situations in which such publicly owned or controlled
enterprises operate in fact in competition with privately owned and controlled
enterprises. The preceding sentence shall not, however, apply to subsidies
granted to publicly owned or controlled enterprises in connection with: (a)
manufacturing or processing goods for government use, or supplying goods
and services to the government for government use; or (b) supplying, at
prices substantially below competitive prices, the needs of particular

population groups for essential goods and services not otherwise practically
obtainable by such groups.
3. No enterprise of either Party which is publicly owned or controlled shall, if
it engages in commercial, manufacturing, processing, shipping or other
business activities within the territories of the other Party, claim or enjoy,
either for itself or for its property, immunity therein from taxation, suit,
execution of judgment or other liability to which privately owned and
controlled enterprises are subject therein.
Post, p. 809.
ARTICLE XVI.
1. Products of either Party shall be accorded, within the territories of the
other Party, national and most-favoured-nation treatment in all matters
affecting internal taxation and sale, distribution, storage and use.
Products; internal taxation, sale, distribution, etc.
2. Articles produced by nationals and companies of either Party within the
territories of the other Party, or by companies of the latter Party controlled by
such nationals and companies, shall be accorded therein treatment no less
favourable than that accorded to like Articles of national origin by whatever
person or company produced, in all matters affecting exportation, taxation
and sale, distribution, storage and use.
ARTICLE XVII.
1. The treatment prescribed in the present Article shall apply to all forms of
control of financial transactions, including (a) limitations upon the availability
of media necessary to effect such transactions, (b) rates of exchange, and
(c) prohibitions, restrictions, delays, taxes, charges and penalties on such
transactions; and shall apply whether a transaction takes place directly or
through an intermediary in another country. As used in the present Article,
the term "financial transactions" means all international payments and
transfers of funds effected through the medium of currencies, securities,
bank deposits, dealings in foreign exchange or other financial agreements,
regardless of the purpose or nature of such payments and transfers.
Control of financial transactions.
2. Financial transactions between the territories of the two Parties shall be
accorded by each Party treatment no less favourable than that accorded to
like transactions between the territories of that Party and the territories of
any third country.
Post, p. 804.
3. Nationals and companies of either Party shall be accorded by the other
Party national and most-favoured-nation treatment with respect to financial
transactions between the territories of the two Parties or between the
territories of such other Party and of any third country.
Post, p. 810.
4. In general, any control imposed by either Party over financial transactions
shall be so administered as not to influence disadvantageously the
competitive position of the commerce or investment of capital of the other
Party in comparison with the commerce or the investment of capital of any
third country.
Post, p. 804.
5. If either Party applies exchange restrictions it shall promptly make
reasonable provision for the withdrawal of compensation referred to in Article
VIII, paragraph 2, of the present Treaty, the withdrawal of earnings, whether
in the form of salaries, interest, dividends, commissions, royalties or
otherwise, as well as of amounts for amortization of loans, and for capital
withdrawals. Either Party applying exchange restrictions shall afford the other
Party adequate opportunity at any time for consultation regarding such
provision and other matters affecting withdrawals.
Post, p. 810.
ARTICLE XVIII.
1. Between the territories of the two Parties there shall be freedom of
commerce and navigation.
Freedom of commerce and navigation. Post, p. 805.
2. Vessels under the flag of either Party, and carrying the papers required by
its law in proof of nationality, shall be deemed to be vessels of that Party
both on the high seas and within the ports, places and waters of the other
Party.
3. Vessels of either Party shall have liberty, on equal terms with vessels of
the other Party and on equal terms with vessels of any third country, to come
with their cargoes to all ports, places and waters of such other Party open to
foreign commerce and navigation. Such vessels and cargoes shall in all
respects be accorded national and most-favoured-nation treatment within the
ports, places and waters of such other Party; but each Party may reserve
exclusive rights and privileges to its own vessels with respect to the coasting
trade, inland navigation and national fisheries.
4. Vessels of either Party shall be accorded national and most- Post, p.804.
favoured-nation treatment by the other Party with respect to the right to
carry all articles that may be carried by vessel to or from the territories of
such other Party; and such Articles shall be accorded treatment no less
favourable than that accorded like articles carried in vessels of such other
Party, with respect to: (a) duties and charges of all kinds, (b) the
administration of the customs, and (c) bounties, drawbacks and other
privileges of this nature.
Post, p. 804.
5. Vessels of either Party that are in distress shall be permitted to take
refuge in the nearest port or haven of the other Party, and shall receive
friendly treatment and assistance.
6. The term "vessels", as used herein means all types of vessels, whether
privately owned or operated, or publicly owned or operated; but this term
does not, except with reference to paragraph 5 of the present Article, include
fishing vessels or vessels of war.
"Vessels."
ARTICLE XIX.
There shall be freedom of transit through the territories of each Party by the
routes most convenient for international transit:
Freedom of transit. Post, p. 805.
(a) for nationals of the other Party, together with their baggage;
(b) for other persons, together with their baggage, en route to or from the
territories of such other Party; and
(c) for articles en route to or from the territories of such other Party.
Such persons and articles in transit shall be exempt from transit, customs
and other duties, and from unreasonable charges and requirements; and
shall be free from unnecessary delays and restrictions. They shall, however,
be subject to measures referred to in paragraph 3 of Article I, and to nondiscriminatory regulations necessary to prevent abuse of the transit privilege.
ARTICLE XX.
1. The present Treaty shall not preclude the application of measures:
Measures not precluded, etc.
(a) regulating the importation and exportation of gold and silver;
(b) relating to fissionable materials, to radio-active by-products of the
utilization or processing thereof, and to materials that are the source of
fissionable materials;
(c) regulating the production of and traffic in arms, ammunition and
implements of war, and traffic in other materials carried on directly or
indirectly for the purpose of supplying a military establishment;
(d) necessary to fulfil the obligations of a Party for the maintenance or
restoration of international peace and security, or necessary to protect its
essential security interests;
(e) necessary to fulfil the obligations of a Party as a neutral in time of war;
(f) denying the advantages of the present Treaty, except with respect to
recognition of juridical status and access to the courts, to any company in the
ownership or direction of which nationals of any third country or countries
have directly or indirectly a controlling interest.
2. The provisions of the present Treaty relating to the treatment of goods
shall not preclude action by either Party which is required or specifically
permitted by the General Agreement on Tariffs and Trade dated at Geneva on
30th October, 1947, or the Havana Charter for an International Trade
Organisation [1] during such time as such Party is a contracting party to the
General Agreement or is a member of the International Trade Organisation.
Similarly, the most-favoured-nation provisions of the present Treaty shall not
apply to special advantages accorded by virtue of the aforesaid Agreement or
Charter.
61!Stat.,pts. 5 and 6.
3. The most-favoured-nation provisions of the present Treaty relating to the
treatment of goods shall not apply to advantages accorded: (a) by the United
States of America or its Territories and possessions to one another, to the
Republic of Cuba, to the Republic of the Philippines, to the Trust Territory of
the Pacific Islands or to the Panama Canal Zone; or (b) by Ireland to
members of the British Commonwealth of Nations and their dependent
territories. However, so long as the United States of America may be
obligated by the General Agreement on Tariffs and Trade or the Havana
Charter for an International Trade Organisation not to increase preferences,
the advantages referred to in the present paragraph shall be no greater than
those in force on the date of signature of the present Treaty, or provided for
in Article 11, paragraph 3, of the trade agreement between Ireland and the
United Kingdom signed April 25, 1938. [2]

Post, p. 805.
4. The present Treaty does not accord any rights to engage in political
activities.
Limitations.
1 Department of State publication 3117.
2 Ireland, Treaty Series, 1938 (No. 1)
5. Nationals of either Party admitted into the territories of the other Party for
limited purposes shall not enjoy rights to engage in gainful occupations in
contravention of limitations expressly imposed, according to law, as a
condition of their admittance,
ARTICLE XXI.
1. The term "national treatment" means treatment accorded within the
territories of a Party upon terms no less favourable than the treatment
accorded therein, in like situations, to nationals, companies, products,
vessels or other objects, as the case may be, of such Party.
"National treatment."
2. The term "most-favoured-nation treatment" means treatment accorded
within the territories of a Party upon terms no less favourable than the
treatment accorded therein, in like situations, to nationals, companies,
products, vessels or other objects, as the case may be, of any third country.
"Most-favoured-nation treatment."
3. As used in the present Treaty, the term "companies" means corporations,
partnerships, companies and other associations, whether or not with limited
liability and whether or not for pecuniary profit. Companies created or
organized under the applicable laws and regulations within the territories of
either Party shall be deemed companies thereof and shall have their juridical
status recognized within the territories of the other Party.
"Companies."
4. National treatment accorded under the provisions of the present Treaty to
companies of Ireland shall, in any State, Territory or possession of the United
States of America, be the treatment accorded therein to companies created
or organized in other States, Territories and possessions of the United States
of America.
ARTICLE XXII.
Except as may be otherwise provided, the territories to which the present
Treaty extends shall comprise all areas of land and water under the
jurisdiction or authority of either of the Parties, other than the Panama Canal
Zone, and other than the Trust Territory of the Pacific Islands except to the
extent that the President of the United States of America shall by
proclamation extend provisions of the Treaty to such Trust Territory.
Territorial application. Post, p. 810.
ARTICLE XXIII.
Any dispute between the Parties as to the interpretation or application of the
present Treaty, not satisfactorily adjusted by diplomacy, shall be submitted to
the International Court of Justice, unless the Parties agree to settlement by
some other amicable means.
Disputes.
ARTICLE XXIV.
The present Treaty shall replace the following agreements concluded between
the United States of America and the United Kingdom of Great Britain and
Ireland, insofar as the provisions thereof are in force between the United
States of America and Ireland; convention of commerce and navigation,
signed at London, July 3, 1815, as continued in force by the convention
signed at London, August 6, 1827; declaration affording reciprocal protection
to trade-marks signed at London, October 24. 1877: and convention relating
to the tenure and disposition of real and personal property, signed at
Washington, March 2, 1899, except Article III thereof. Either Party may, by
giving one year's written notice to the other Party, terminate the aforesaid
Article III as between the two Parties.
Agreements replaced by Treaty.
8 Stat. 228; 18 Stat., pt. 2, p. 292.
8 Stat. 361; 18 Stat., pt. 2, p. 311.
20 Stat. 703.
31 Stat. 1939, 1940
ARTICLE XXV.
1. The present Treaty shall be ratified, and the ratifications thereof shall be
exchanged at Dublin as soon as possible.
Ratification
2. The present Treaty shall enter into force on the day of exchange or
ratifications and, subject to the provisions of Article VI, paragraph 4, shall
remain in force for ten years and thereafter until terminated in accordance
with paragraph 3 of the present Article.
Entry into force; duration.
3. Either Party may, by giving one year's written notice to the other Party,
terminate the present Treaty at the end of the initial ten-year period or at
any time thereafter.
Termination.
IN WITNESS WHEREOF the respective Plenipotentiaries have signed the
present Treaty and have affixed hereunto their seals.
Done in duplicate, in the English language, at Dublin this twenty-first day of
January, one thousand nine hundred and fifty.
GEORGE A. GARRETT [SEAL]
SEAN MACBRIDE [SEAL]
PROTOCOL
At the time of signing the Treaty of Friendship, Commerce and Navigation
between the United States of America and Ireland, the undersigned
Plenipotentiaries, duly authorised by their respective Governments, have
further agreed on the following provisions, which shall be considered integral
parts of the aforesaid Treaty:
Additional provisions.
1. The provisions of paragraph 1 (a) of Article I shall not be construed to
affect the policy of Ireland of requiring that aliens intending to be gainfully
employed in Ireland may be permitted entry only if the appropriate
employment permits have been granted. However, in keeping with the terms
of that subparagraph, the alien employment permits and registration systems
of Ireland shall be applied in a liberal fashion with respect to persons

occupying responsible positions in American undertakings carrying on trade
between the two countries or possessing particular skills necessary for the
efficient operation of such undertakings.
Aliens in tending gainful employment in Ireland. Ante, p. 788.
2. Notwithstanding the provisions of Article I, paragraph 1 (a), either Party
may extend to nationals of third countries special advantages, on the basis of
reciprocity, as to requirements concerning travel documentation.
Advantages extended nationals of third countries.
3. The exemption from compulsory military service referred to in paragraph
1, Article III, shall not apply to nationals of either Party who are also
nationals of the other Party and who for the time being are within the
jurisdiction of such other Party.
Military service.
4. The term "access to the courts" is used in Article VI, paragraph 1 (c),
without prejudice to the right of a court of either Party to order a company of
the other, suing or applying to it, to give security for costs where such
company fails to show that it has substantial available and sufficient assets
within the jurisdiction of such court. Moreover, when a company of either
Party is plaintiff in a court of the other, it may be required, in its writ of
summons, to give its address, which must be that of its domicile or
residence, and not merely that of its place of business.
"Access to the courts."
5. It is understood that companies of either Party not engaged in activities
within the territories of the other Party shall enjoy access to the courts
therein, under Article VI, paragraph 1 (c), without any requirement of
registration or domestication.
6. The provisions of Article VI, paragraph 3 (b), shall not apply to mining
activities.
7. The provisions of Article VIII, paragraph 2, providing for the payment of
compensation shall extend to interests held directly or indirectly by nationals
and companies of either Party in property which is taken within the territories
of the other Party.
8. Either Party, subject to any obligations it may have as a member of the
International Monetary Fund, may deal with a stringency of foreign exchange
by adopting all such measures of exchange control as may be necessary from
time to time in a manner which departs from the provisions of paragraphs 2
and 4 of Article XVII. However, such measures shall depart no more than
necessary from the provisions of said paragraphs and shall be conformable
with a policy designed to promote the maximum development of
nondiscriminatory foreign trade and to expedite the attainment both of a
balance of payments position and of reserves of foreign exchange which will
obviate the necessity of such measures. A Party may also, notwithstanding
Article XII, paragraph 2 (b) and 2 (c), apply quantitative restrictions on
imports that have effect equivalent to exchange restrictions applied pursuant
to the preceding sentences of the present provision. A Party resorting to the
present provision shall consult with the other Party at any time, upon
request, as to the need for and application of restrictions thereunder, and
shall give the other Party as much advance notice as practicable of

prospective new or substantially increased resort thereto.
Control of foreign exchange.
9. The provisions of Article XII, paragraph 2 (b) and 2 (c), shall not obligate
either Party with respect to the application of quantitative restrictions on
exports necessary to secure, during the postwar transition period, the
equitable distribution among the several consuming countries of goods in
short supply.
10. The provisions of Article XIV, paragraph 2 (b) and 2 (c), and of Article
XVIII, paragraph 4, shall not apply to postal services.
11. Notwithstanding any national treatment provision of the Treaty, Ireland
may continue to apply: (a) the differential in the annual road tax in favour of
automobiles assembled in Ireland, from parts of whatever origin; and (b) the
rebate in the tax on leaf tobacco used in plants controlled by resident Irish
nationals. Ireland shall afford opportunity to the United States of America to
consult with regard to any proposed increase in the presently existing margin
of differential in respect of either of the foregoing.
Application of tax differentials by Ireland.
12. Conformable with the principle that treaty commitments are to be
construed in the light of international law, the right of refuge of war vessels
in time of war (Article XVIII) is subject to the generally recognised rules of
neutrality. Moreover, nothing in Article XIX shall operate to confer at any time
on the members of the armed forces, on active service or in uniform, of
either Party, or on the warlike stores of either Party, rights of entry or transit
to or through the territories of the other Party inconsistent with the
recognised rules of international comity.
Recognition of rules of international comity.
13. The provisions of Article XX, paragraph 3 (a), shall apply in the case of
Puerto Rico regardless of any change that may take place in its political
status.
Treatment of Puerto Rico.
IN WITNESS WHEREOF the respective Plenipotentiaries have signed this
Protocol and have affixed hereunto their Seals.
Done in duplicate, in the English language, at Dublin, this twenty- first day of
January, one thousand nine hundred and fifty.
GEORGE A. GARRETT [SEAL]
SEAN MACBRIDE [SEAL]
WHEREAS the Senate of the United States of America by their resolution of
July 6, 1950, two-thirds of the Senators present concurring therein, did
advise and consent to the ratification of the said treaty, together with the
protocol relating thereto;
WHEREAS the said treaty and protocol were ratified by the President of the
United States of America on July 26, 1950, in pursuance of the aforesaid
advice and consent of the Senate, and have been duly ratified on the part of
Ireland; [1]
1 Sept. 13, 1950.
WHEREAS the respective instruments of ratification of the said treaty and
protocol were duly exchanged on September 14, 1950;
AND WHEREAS it is provided in Article XXV of the said treaty that the treaty
shall enter into force on the day of the exchange of ratifications, and it is
provided in the said protocol that the provisions thereof shall be considered
integral parts of the said treaty;
NOW, THEREFORE, be it known that I, Harry S. Truman, President of the
United States of America, do hereby proclaim and make public the said treaty
and the said protocol to the end that the same and every article and clause
thereof may be observed and fulfilled with good faith by the United States of
America and by the citizens of the United States of America and all other
persons subject to the jurisdiction thereof.
IN TESTIMONY WHEREOF, I have hereunto set my hand and caused the Seal
of the United States of America to be affixed.
Done at the city of Washington this fifteenth day of December in the year of
our Lord one thousand nine hundred fifty and of the Independence of the
United States of America the one hundred seventy-fifth.
HARRY S TRUMAN [SEAL]
By the President:
DEAN ACHESON
Secretary of State
MINUTES OF INTERPRETATION
concerning
Treaty of Friendship, Commerce and Navigation
between the United States of America
and
Ireland,
signed at Dublin, January 21, 1950.
The following notes record the common understanding of the representatives
of the United States of America and Ireland with regard to certain questions
of interpretation that arose during the course of negotiating the provisions of
the Treaty of Friendship, Commerce and Navigation between the two
countries, signed this day :Post, p. 810.
Ad Article I, paragraph 2 (e)Ante. p. 789.
The word "material" is not limited to that intended for printed publication, but
includes material for radio, photographic and other uses.
Ad Article I, paragraph 3This provision refers, inter alia, to provisions in the immigration laws
prescribing grounds for excluding or expelling particular individuals.
Ad Article III, paragraph 1Nothing in this paragraph shall be construed to prejudice the right of either
Party to bar from acquiring its citizenship persons who avail themselves of
the exemption therein provided.
Ad Article VIThe word "commercial", as used in this Article, does not extend to the fields
of navigation, aviation, communications or public utilities. It relates primarily,
though not exclusively, to the buying and selling of goods and activities
incidental thereto.
Ad Article VI, paragraph 4With reference to the first sentence, it is understood that acquisition of
ownership interests in manufacturing and processing enterprises will not be
restricted to a greater degree than required by the Control of Manufactures
Acts 1932 and 1934; and that these Acts will be applied in a liberal spirit.
Ad Article VIIThe provisions of this Article are to be construed without prejudice to those
policies followed by the United States Alien Property Custodian in disposing of
certain formerly enemyowned enterprises which are designed to prevent such
enterprises from returning to the ultimate control, directly or indirectly, of
World War II enemies of the United States.
Ad Article VII, paragraph 2The materials referred to include such things as firearms, explosives, poisons
and habit-forming narcotics.
Ad Article VIII, paragraph 2-. The second sentence is not intended to require
indemnification in cases such as confiscation of contraband and distraint for
non-payment of taxes or debt.
Ad Article XII, paragraph 2 (a).The word "sanitary" as used here, has reference to the protection of human,
animal or plant life or health.
Ad Article XIII, paragraph 1The term "administrative rulings of general application" has reference to such
as are calculated to enable traders to have the information they legitimately
need in order that they may plan their business with foresight. The term is
not intended to apply to rulings having to do merely with the internal
functioning of the public administration.
Ad Article XV, paragraph 3Nothing in this Treaty shall be construed to supersede any provision of the
reciprocal arrangement between the United States and Ireland for relief from
double income tax on shipping profits effected by an exchange of Notes
signed August 24, 1933 and January 9, 1934.
48 Stat. 1842.
Ad Article XVII, paragraph 3This paragraph refers to the treatment granted to nationals and companies of
either party under such exchange restrictions as may be enforced from time
to time by other Party comfortable with other provisions of the present
Treaty.
Ad Article XVII, paragraph 5It is understood that the term "reasonable provision" allows either Party,
during periods of exchange stringency, to apply exchange restrictions
necessary to assure the availability of foreign exchange payments of goods
and services essential to the health and welfare of its people, and also allows
consideration to be given special needs for other exchange transactions.
Ad Article XVIITerritories under the authority of either Party merely by reason of temporary
military occupation are not included.
Ad Minutes of InterpretationThese are designed to clarify mutual intent, and do not constitute
commitments altering the terms of the Treaty.

G A G.
S MacB
Dublin, January 21, 1950.
ENVIRONMENT & TRANSPORTATION DEPARTMENT TRAFFIC NEWS

IRISH WATER METER INSTALLATIONS . 4 ... on behalf of Gas Networks
Ireland ...
http://www.dublincity.ie/sites/default/files/content/RoadsandTraffic/Sc
heduledDisruptions/Documents/Traffic_News.pdf
Irish Water: Phase 1 Report ... responsibility from the separate local
authorities for Irelands water infrastructure and to drive new ... gas and
water
http://www.housing.gov.ie/sites/default/files/migratedfiles/en/Publications/Environment/Water/FileDownLoad,29194,en.pdf
National Cyber Security Strategy: ... gas, financial services and water
supply. ... and include telecommunications networks
https://www.itu.int/en/ITUD/Cybersecurity/Documents/National_Strategies_Repository/Ireland_2
015_NationalCyberSecurityStrategy20152017.pdf
Critical Information Infrastructure Protection
"Protecting Europe from large scale cyber-attacks and disruptions: enhancing
preparedness, security and resilience"
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?
uri=COM:2009:0149:FIN:EN:PDF
SECURING WATER, SUSTAINING GROWTH

Report of the GWP/OECD Task Force
on Water Security and Sustainable Growth
http://www.gwp.org/Global/About%20GWP/Publications/The%20Global
%20Dialogue/SECURING%20WATER%20SUSTAINING%20GROWTH.PDF
water - Engineers Ireland

a first class water service with appropriate capacity for growth and
contingency events. Quality water ... Security of supply ... Irish Water
must be self sustaining
http://www.engineersireland.ie/EngineersIreland/media/SiteMedia/co
mmunications/publications/DeliveringIrelandsWaterServicesforthe21st
Century.pdf?ext=.pdf
2011 Annual Report - Central

Bank of Ireland
Garda Ombudsman's bias & spin
in 'rape tape' investigation
revealed
Apr 05, 2012
Letter to Minister Pat Rabbitte ,

TD - 29/11/2012
Water charges and apple taxes
loophole
Sep 12, 2016 by Rita Cahill
https://www.scribd.com/document/323723435/Watercharges-and-apple-taxes-loophole
Its not a U-turn" - Fianna Fil

wants water charges abolished
Theyre suspended for now but the party wants them gone altogether.
September 12, 16
Fianna Fail leader Michel Martin pictured in 2011.

Image: Mark Stedman/RollingNews.ie
/Photo Text content

FIANNA FIL HAS said that it wants water charges
abolished and the provision of water funded by general
taxation.
The charges are currently suspended as an expert
commission set up to determine the future of water charges

begins its work.
Fianna Fil has made its submission to the commission in
which the party sets out its opinion that water charges
should be abolished.
Speaking to RTs Morning Ireland, Fianna Fil leader
Michal Martin denied that this represented a U-turn for his
party.
The introduction of water charges was part of the bailout
deal Brian Cowens Fianna Fil government signed with the
Troika in 2010.
Its not a U-turn, weve said from day 1 prior to the election
and our submission is very consistent with our general
election position, he said.
For the lifetime of this government, we want the abolition of
water charges as theyre currently in existence and we believe
that a combination of funding from from the general
exchequer on the current side. And in terms of the
investment side from the European Investment Bank and the
Strategic Investment Fund.
Martin said that he wants general taxation to pay for Irish
Water into the future.
Despite wanting water charges gone, he says it is not his
partys position to abolish Irish Water but instead wants an
external examination of how the utility operates.
The European Commission been forthright in saying that
Ireland must introduce water charges and has restated this
view on several occasions.
Martin, however, believes that the commissions legal
argument is wrong.
We have legal opinion to the effect that the commission is
wrong in terms of its assertions and indeepd the previous
Minister would have said as much in 2010, he said.
http://www.thejournal.ie/micheal-martin-water-charges2975318-Sep2016/
reland goes bankrupt and the Troika calls for more taxes.
Water meters are decided upon and a plan to build Irish
Water are hatched.
Siemens, a company with massive resources and know-how
in this area and also with a massive installed base in the
UK offer to install the meters for free.
Phil Hogan declines Siemens offer no answer as to why he
decided this was ever forthcoming just, no we have an
Irish solution to this. Both Siemens and industry analysts
are baffled as to why a state would go for a far more
expensive solution.
Denis OBrien, the man accused by a High Court Judge to
have beyond all doubt been given substantive
information by FG TD Michael Lowry of significant value
and assistance to him in securing the [Esat] license - and to
have subsequently made hundreds of millions by selling
same purchases a company called Siteserv which
specialises in the installation of water meters. This is about a
year before the water meter tender.
Now, numerous European companies also wanted to buy
Siteserv and offered way more money for the company
(which then owed 100 million to Anglo Irish Bank and was
completely insolvent).
The Irish Government allows the sale of the company to
Denis O Brien with the 100 million owed to Anglo (now
state owned i.e. by you) written off.
Some gamble for Denis to buy a company with 100 million
written off and with no guarantee of a lucrative water meter
contract. A business in an area where he has no previous
experience or competence.
Siteserv subsequently bids in the EU tendering process and,
lo and behold, wins. The contract is for hundreds of millions
of Euros.
Now, enter Irish Water. The CEO [John Tierney] of which used
to be the financial officer of an organisation which spent
100 million of Irish taxpayers money on the process to
build an incinerator in Dublin a process which involved
what the EU recently found to be an illegal contract between
Dublin City Council and consultancy firm RPS.
No incinerator was ever built or will ever be built but 100
million, again of your money, is gone and John is now the
CEO of Irish Water. No minutes of meetings which spent
100 million of your money were ever recorded the money
is just gone.
John then installs his homeboys and homegirls from the
Poolbeg project to Irish Water citing the abysmal salaries at
Irish Water as the reason why nobody else would apply for
these jobs.
People who were direct beneficiaries of the Poolbeg are now
newly fledged semi-state employees.
This is just the latest episode of the calamity that is Ireland
Inc. The biggest langer in this solar system is the Irish
taxpayer. We havent a chance no matter who we vote for.
Open letter to Alan Kelly 'Don't blame the housing

crisis on the Constitution'
Edmund Honohan
PUBLISHED
03/04/2016
Edmund Honohan. Photo: David Conachy
In an open letter to Alan Kelly, the

environment minister, the Master of the High
Court Edmund Honohan says the Constitution
cannot be used as cover for political inaction
on the housing crisis
Dear Minister Kelly,
It is appropriate that you have, in this centenary year, called
for a debate about property rights in the Constitution. Faced
with repeated assertions about how the right to property is
legally watertight, politicians need to recover control which
they have ceded to the lawyers. To do so they need to
understand that the position is a lot clearer than they have
been led to believe.
Echoes of 1916: The Constitution in effect provides that the
State may expropriate private property if the Oireachtas

decides that to do so is for the "common good". Road
widening is a good example.
Option A. At the moment there are long waiting lists for
housing and the private rental market is unable to provide
dwellings at affordable rents.
Consequently, if the Oireachtas is of the view that the State
should itself (or its local authorities) provide public housing
"in the Common Good", the State can (and probably, legally,
should) decide not to wait the two/three years needed to
build social housing but instead to immediately acquire
houses now in private hands.
If the owners of these refuse to sell, acquisition can be by
compulsory purchase with full compensation assessed by the
arbitrator.
It so happens that there is a stock of such housing which has
recently been bought by "vulture" property investment funds
from Anglo, Irish Nationwide, Nama etc. at knockdown
prices. "Compensation" for these funds would be that they
would be repaid the price they paid for the housing
portfolios. That is the extent of their Constitutional
entitlement.
Option B. On the other hand, the Oireachtas might be
concerned to enhance tenants' rights at the expense of the
landlords. Rent controls and the like are also a form of
expropriation if their effect is to rewrite contracts already
operational. And the "common good" rationale for such
interference with contracts is not as clearly unarguable as
with Option A.
Option A wins hands down and the timing is right.
Cue now the lawyers' alternative analysis: that the
Constitution enshrines marketplace rules; that the Supreme
Court will determine what is the Common Good. Publish the
Attorney General's advice to the Government and have a
fully informed debate.
But given that the Supreme Court has already decided, in

2000, that the provision of affordable housing is an objective
which is "socially just and required by the common good",
what we do about it now is a political decision, not a legal
one.
The Constitution cannot be used as cover for political
inaction.
http://www.independent.ie/opinion/letters/open-letter-to-alan-kellydont-blame-the-housing-crisis-on-the-constitution-34593829.html
Fionnan Sheahan: Enda

Kenny, from a political
corpse to a political
zombie
Fionnan Sheahan Twitter

BIO EMAIL
PUBLISHED
12/09/2016
1
Taoiseach Enda Kenny has said he will not lead Fine Gael into
another general election. Picture Credit : Frank McGrath
You've got to hand it to the Independents. In

the space of four months, they've arguably
done more to heal the lasting rivalries of the
Civil War than efforts over the previous 93
years.
The various tantrums thrown by the ministers in the
Independent Alliance have resulted in Fianna Fil emerging
as the responsible element of the complicated Coalition
arrangements. The supply and confidence arrangement,
where Fianna Fil stays out of Government but votes to keep
it in office, is working as smoothly as anyone could expect.
It's even prompting some ministers in Fine Gael to think of
the unthinkable: coalition with Fianna Fil.
Assuming there is no enormous shift towards one or the
other party, which can't be ruled out given the volatility of
the electorate, the alternative after the next general election
is either Fine Gael or Fianna Fil being propped up by
Independents.
Is there any reason to believe Fianna Fil would fare any
better, even with a more familiar gene pool of Mattie
McGrath, Noel Grealish and Michael and Danny Healy-Rae?
Once you divide the voters between those who wish to vote
for parties and candidates who want to be in power, and
those who vote for candidates to perennially protest or solely
make a contribution from the opposition benches, then it's
not that big a leap for the electorate if a functioning
government is the desired outcome. Fianna Fil and Fine
Gael would fight the next election based upon getting the
maximum support for their own policy platforms.
After keeping up their side of the bargain, the Fianna Fil
leadership is now reasonably asking Fine Gael to get its
house in order and reminding the voters this is what they
asked for by swinging so heavily towards Independents in
the General Election.
But the instability caused by a series of crises of conscience
of Independent ministers is certainly raising questions about
how long the administration can last. The Independents are
also - perhaps inadvertently - damaging the authority of
Taoiseach Enda Kenny, particularly within his own party.

Privately, Fine Gael ministers warn the Independents about
how far they can push it as they will topple Kenny from
within his own ranks.
With Kenny gone, the lifespan of the Coalition could be
further shortened. His replacement is unlikely to be as
tolerant of the Independents' carry-on.
Shane Ross rather cruelly labelled Kenny a "political corpse"
following the General Election. Albeit right at the time,
Kenny is back from the dead, ironically with the help of Ross.
Kenny is more a political zombie now: not quite the presence
he was before and susceptible to easily being finished off.
Since his poor performance in the election, Kenny has been
on borrowed time. He admits he won't lead the party into the
next election and says he has a "process" in mind for a
respectable handover.
The patience of his backbenchers wears thin.
The next Fine Gael leader will, for the first time, have a
mandate from across the party, rather than just the TDs,
senators and MEPs.
Under new rules, grassroots members will have a vote in the
leadership contest. The electoral college is broken into three
parts: 65pc for members of the parliamentary party; 25pc for
the ordinary members; and 10pc for councillors.
This process would take at the very least three weeks to
complete. And the new system does pose a problem: what if
you need a quick result, due to an imminent election?
This dilemma was certainly on the radar during March and
April as Fine Gael struggled to put a government together
and it looked like the people would have to go to the polls
again.
In the event of another trip to the ras, Kenny made it clear and it was made clear to him - he wouldn't be leading the
party in the campaign.
Fine Gael ministers tacitly floated a secret plan to elect a new
leader within the confines of the timescale of a snap election.

Senior party figures were worried about the time it would
take to give every member a say. So the plan hatched was to
informally keep the election to the members of the
Fine Gael TDs, senators and MEPs would meet quickly and
vote for a leader. From there, rather than going on to have
the votes of the grassroots, the losers of the parliamentary
party round would drop out. The sole remaining candidate
would become leader, thereby negating the need to go to the
wider membership. Of course, this Queensbury Rules
arrangement would need a clear-cut result so the runners-up
wouldn't feel they could make up the lost ground among the
grassroots and councillors.
The plan is not without its flaws. However, ministers told
this newspaper it is still viewed as the best option available if
there is an election before the handover.
http://www.independent.ie/opinion/analysis/fionnan-sheahan-endakenny-from-a-political-corpse-to-a-political-zombie-35040715.html
Once you divide the voters between those who wish to vote for parties and
candidates who want to be in power, and those who vote for candidates to
perennially protest or solely make a contribution from the opposition
benches,..."
Alternatively, you could divide voters into those who vote for
candidates/parties whose political ideology sits well with voters' own world
view, those who vote for candidates to deny power to those with an
ideology that voters find repulsive, and those who vote for candidates who
will bring back lots of goodies to the constituency.
Commission is deemed
only way to deal with
allegations of cover-up
Shane Phelan Twitter
EMAIL
PUBLISHED
08/09/2016
1
Questions have been mounting for years about the handling by the
HSE and its predecessor, the South Eastern Health Board, of abuse
claims in a former foster and respite home. Stock image
Questions have been mounting for years about
the handling by the HSE and its predecessor,

the South Eastern Health Board, of abuse
claims in a former foster and respite home.
The row has been rumbling since 2009 when social workers
made protected disclosures. In the intervening seven years,
there have been two HSE-commissioned reviews, but these
remain unpublished.
A senior barrister, Conor Dignam, who looked into how the
reviews were conducted, has now criticised the HSE's
response.
He found the initial probe commissioned by the HSE was too
narrow in focus.
As a result, there remain many unanswered questions about
what occurred at the foster home. Allegations of a HSE
cover-up, which the health service denies, have also not been
probed.
Mr Dignam has recommended a commission of investigation
examines this and other allegations.
The Government is now committed to launching the
commission this autumn.
Much of the focus of the controversy has been on a nonverbal woman with severe intellectual disabilities, known as
Grace, who is believed to have been subjected to horrific
sexual and physical abuse at the home.
But there were 46 other young people in the foster home at
various times and it is feared at least some of these were
abused as well.
Although other children were removed from the home in
1996, four years after the health board initially became aware
of abuse concerns, Grace was allowed to remain there until
2009.
During that time there were a number of opportunities to
remove her, but the foster family resisted and, for reasons
which are not fully clear, she remained there. Indeed, Grace
appears to have been all but forgotten about until 2007 when
her mother, who lives abroad, called to ask about her wellbeing.
But it would be a further two years before she was removed.
This only occurred after her mother was made aware of
injuries Grace suffered in the home.
The HSE apologised to Grace "for the significant failings of
the service in meeting the service user's needs" over an
extended period. It will not contest a legal case being taken
on Grace's behalf. But the full extent of the HSE's failings
remains unclear and no staff members have been disciplined.
http://www.independent.ie/opinion/analysis/commission-is-deemedonly-way-to-deal-with-allegations-of-coverup-35031685.html
Minister ends property

vultures' feast on carrion
of Ireland's bust
Dearbhail McDonald Twitter
EMAIL
PUBLISHED
07/09/2016
1
Michael Noonan. Photo: Frank McGrath
The death of the (property) vultures came

gradually. Then suddenly.
Last night Finance Minister Michael Noonan moved swiftly
(or so it seemed) to end the feast on the carrion of Ireland's
bust by the "vultures".
The so-called vultures are funds, many of which are

controlled offshore, who lawfully avoided paying tax on the
purchase of assets, including distressed property assets, in
Ireland.
This is no 'loophole'.
The decision to create S110 of the Taxes Consolidation Act
1997 - a law permitting and, indeed, promoting tax neutrality
- was no accident.
It was the intent of the Government to create a structure to
allow investors to acquire, manage and trade in a vast range
of assets, including non-performing loans and mortgages, in
a tax-neutral manner.
S110 was an instant hit and, despite 'Vulturegate', remains
the cornerstone of Ireland's onshore debt-securitisation
regime.
Because of its importance, the law was extended five years
ago to include even more 'qualifying assets'.
It is a crime to use S110 for tax avoidance, but how many
prosecutions have there been?
Not one.
We need to get real though, too.
We didn't care when the vultures were paying no tax on their
foreign assets. It was only when Ireland became the largest
distressed asset market on the planet that the reality hit
home - literally - and there was a public outcry when we
realised the vultures with nice names were paying no tax on
our mortgages and other distressed loans books.
The notion that the current (or former) governments have
been suddenly caught off guard by the suspected abuse of
S110 by overseas real estate funds is beneath contempt.
As the European Commission beefed up its investigation into
the tax treatment of tech giant Apple, the Revenue
Commissioners (around 18 months ago) quietly sent out
more than 40 "compliance intervention" Q&As - ie, an audit
of certain S110s. The funds industry, the politicians and the
coterie of experts advising the gargantuan S110 property

funds knew then the game was up.
But it took ferocious groundwork by former Social Democrat
leader Stephen Donnelly, and the public fallout over the
Apple ruling, to lead to last night's critical amendment.
The dra ft amendment keeps intact the core S110
architecture so vital to the financial services sector.
However, it restricts tax deductions to property funds that
are not paying tax in Ireland - or are not in an EU double tax
treaty country - on the profits derived on their Irish loan
book.
Some funds are apoplectic that their 'legitimate expectations'
have been breached; they will complain that the proposed
law is retrospective (it's not) and have warned that they may
have to restructure or face taxes of up to 25pc. So be it, you
might say, have they not feasted for long enough?
http://www.independent.ie/opinion/analysis/minister-ends-propertyvultures-feast-on-carrion-of-irelands-bust-35028143.html
Colm Kelpie: Obama's tax

swipe uncomfortable for
the Government
Colm Kelpie Twitter
EMAIL
PUBLISHED
06/09/2016
1
'Obama has long had tough words for US companies that seek to use
complex loopholes to legally avoid paying taxes owed to, in particular,
the United States.' (Photo by Lintao Zhang/Getty Images)
President Obama didn't name Ireland and the

European Commission specifically in his
remarks at the G20, but his comments suggest
they were on his mind.
Just days after the European Commission ruled that Apple
should pay 13bn in back taxes to the State, the most
powerful politician in the world claimed some of the US's
closest allies have been engaging in a race "to the bottom".
President Obama was referring to how these "allies" enforce
their "tax policies in ways that lead to revenue shifting and
tax avoidance in our country".
That makes for uncomfortable reading for the government
here.
Especially as the government has had to contend with huge
international scrutiny in recent days as it struggled to get to
grips with the magnitude, and the reputational damage, of
the ruling laid down by Brussels.
But the US President is playing both sides. He seems also to
be taking a swipe at the European Commission and
Commissioner Margrethe Vestager, warning that moving
unilaterally isn't the way to go, a point raised by the White
House in the wake of the ruling last week. The President
believes countries should work together, in concert, to
ensure big firms pay their fair share.
What could Ireland buy with Apple's 13bn?

Here's all you need to know
Obama has long had tough words for US companies that
seek to use complex loopholes to legally avoid paying taxes
owed to, in particular, the United States.
He has tried to end tax inversions, in which US companies
re-register overseas in order to avoid hefty tax bills.
Our colossal 26.3pc GDP rate was in part driven by these
deals, which essentially involve large foreign companies
reinventing themselves as being Irish to avail of our low
corporate tax rate, while keeping their core operations in
their original jurisdiction. But the US must accept fault as
well.
Reform of the US corporate tax regime is also required , and
movement in that regard has been painfully slow. For now,
Ireland, floundering as it has been doing over the last week,
remains firmly in the spotlight.
http://www.independent.ie/opinion/analysis/colm-kelpie-obamas-taxswipe-uncomfortable-for-the-government-35024990.html
Its not a U-turn" - Fianna Fil

wants water charges abolished
Theyre suspended for now but the party wants them gone altogether.
September 12, 16

taxation.
begins its work.
party.
Troika in 2010.
argument is wrong.
http://www.thejournal.ie/micheal-martin-water-charges-2975318Sep2016/
Fianna Fil proposes

permanent end to water
charges
Main Opposition party says water system should be funded
through general taxation
about 14 hours ago
Fiach Kelly
Water protests: The European Commission has warned that Ireland could face
fines because of the decision to suspend water charges. Photograph: The Irish
Times
Fianna Fil has proposed that the water system be paid

for through general taxation and that the principle of
charging for usage should be abolished for good. The
party made the proposals in a statement to the
commission on how water services should be funded.
It marks a move away from its previous position that
charges should only be suspended, as it argued in its
negotiations with Fine Gael earlier this year to facilitate a
minority government led by Enda Kenny.
Fianna Fil, which accepted the principle of water
charges as part of the troikas bailout package, had also
previously argued that domestic charges should only be
suspended until such time as the national water
infrastructure could be brought up to standard.
Its submission to the Expert Commission on Domestic
Public Water Services established as part of the Fianna
Fil and Fine Gael deal says the entire system should
be funded through general taxation by way of direct

subvention from the exchequer.
Its election position was that a subvention would be
provided during a period of water charge suspension, but
sources said the submission calls for abolition.
European Commission clarifies State would breach law in
abolishing water charges
State gave Irish Water 100m in 2015 to cover funding gap
Subvention level
The level of the subvention would be set by the

Commission for Energy Regulation, which previously set
the level of water charges paid by households, and
increases could be requested by Irish Water.
The confidence and supply agreement between Fine Gael
and Fianna Fil only commits to the suspension of
charges for a period of nine months, as well as the
establishment of a commission on the future of water
charges.
Fine Gael refused to concede the suspension of charges
for the entire Dil term, as had been requested by Fianna
Fil. Fine Gael sold the agreement to its TDs and
supporters on the basis that charges would only be
suspended.
Fianna Fil has said the numbers in the current Dil do
not allow for the reintroduction of charges in advance of
another election.
The commission is examining how to fund the water
system in the long term. Its recommendations will then
be considered by an Oireachtas committee, and a Dil
vote on the issue will follow.
Election position
Speaking to The Irish Times in July, Michel Martin

repeated his election position on abolishing water
charges was for the the lifetime of the next government,
having previously said the policy move could be reviewed
after five years.
He refused to be drawn on whether Fianna Fil agreed
with some kind of charge, saying he was loath to say we
would support one or the other.
What we are clear about is the present regime has to go.
It lost confidence and it lost credibility and we had to go
back to the drawing board. It was not raising any
significant revenue. It lost a huge amount of political
capital.
He also said that it could be argued the user pays
through taxation, a move confirmed in the party views
submitted to the commission on water services.
The European Commission has warned that Ireland
could face fines because of the decision to suspend water
charges, and maintains that charges cannot be abolished
without breaking the water framework directive, which
Ireland has already signed.
Fianna Fil says it has legal advice to the contrary. It has
declined to publish the legal advice but included it in its
submission to the water charges commission.
It is understood it argues that established practice in
Ireland in 2003, when the water charges directive was
transposed into Irish law, was that services were funded
through general taxation.
THERE HAVE BEEN multiple calls from political parties for

the resignation of the head of the expert commission into
water charges.
Fianna Fil and the Anti-Austerity Alliance have both called
for the chairman of the commission Joe OToole to step
down in the wake of comments he made about water
charges.
Sinn Fin has said that he must withdraw the comments he
made.
In an interview with the Irish Examiner, OToole expressed
his support for water charges and the polluter-pays principle,
which opponents to the charges believe makes his position
untenable.
He also said that people like AAA-PBP were completely and
utterly wrong on the issue of water charges.
No faith in the commission
OTooles comments provoked a strong political backlash
from parties opposed to water charges.
AAA-PBP TD Paul Murphy called for his immediate
resignation, saying that the commission was a set up to get

the result the government wanted.
I and others have no faith in the Commission, said
Murphy.
However, for others who were prepared to give it a chance
his comments and continued chairing of it show that it is
nothing more than a set-up to get the right answer for the
government.
Joe OToole should resign immediately. If he refuses the
government should consider his position if they want the
public, who already have little faith in this commission, to
accept anything it recommends.
Paul Murphy.
Source: Leah Farrell/RollingNews.ie
Fianna Fils environment spokesperson on housing,

planning and local government Barry Cowen called the
comments ill-judged and said they had seriously
undermined his position as chairman of the commission.
By making clear his view before the process of examination

even begins and pre-empting the outcome, he has raised
serious question marks about his suitability for this role,
said Cowen.
Meanwhile, Sinn Fins water spokesperson Eoin Broin
said that OToole should retract the comments.
The majority of TDs elected to the 32nd Dil were elected
on an anti-water charges platform, said Broin.
For the expert Commission to have a level of credibility, Mr.
OToole must now retract the comments he made this
morning.
In a statement to RTs Morning Ireland this morning,
OToole said that his role as chairman of the commission
would be completely impartial:
In relation to my personal views expressed in a recent media
interview, for the avoidance of any doubt I want to reassure
people of commitment to being completely impartial and
open minded in my role of commission chair.
The expert commission was established to determine the
future of water charges in Ireland.
Joe OToole is a former senator and trade union
representative.
http://www.thejournal.ie/joe-otoole-water-charges-commission2861841-Jul2016/
Who uses water most, and who

pays most of the cost?
Do households really only use 10% of water, but pay 78% of the cost of
funding our water system? FactCheck takes a closer look.
Jun 29th 2016,
Updated: 10.17pm
ALMOST TWO YEARS after becoming law, water charges
remain firmly on the political agenda in Ireland, with Dil
motions to remove the charges, and the governments ninemonth suspension and expert commission expected later this
year.
On Monday, the European Commission confirmed its view
that Irelands exemption from water charges has lapsed.
In that context, Green Party leader Eamon Ryan and
Brendan Ogle from the Unite union and Right2Change
movement debated the future of the charges on yesterdays
Today with Sen ORourke on RTE Radio 1.
Ogle attacked the current regime as unfair, claiming that
while the vast majority of water is used by big business and
agriculture, households pay more than three quarters of the
cost.
Is this true, though?
(Remember, if you hear numbers that you want verified,
email factcheck@thejournal.ie).
Claim: Big business and agriculture use 90% of water in
Ireland, but households pay 78% of the costs.
Verdict: Mostly FALSE.
The best data available shows households use 60% of
water
It cannot be proven that households pay for 78% of our
water system, because public funding doesnt work that way.
What was said:
You can listen to the debate in full here. (The relevant section
begins at 11.54). This is the statement in question, by
Brendan Ogle:
If were talking about polluter pays, the situation is that 90%
of water in this country is used by big business and
agriculture. But the model pushed through by Alan Kelly and
the last government [saw] 78% of it [the cost] passed on to
households.
The Facts
This is a complicated one, but lets keep it as simple as

possible. There are two parts to this: usage and cost.
Usage
Brendan Ogle told us the source of the first part of the claim
was this document from the Global City Indicators Facility, a
program of the Global Cities Institute at the University of
Toronto.
It states:
Domestic water use is a small portion of total water
consumption (10 percent in the European Union), trailing
agricultural and industrial uses.
However, no date or source is given for that statistic, and it
refers to the EU, and not Ireland.
In response to further queries, Ogle cited statistics from the
UN, UNESCO, and the UNs Food and Agriculture
Organisation, which state:
Worldwide, agriculture accounts for 70% of all water

consumption, compared to 20% for industry and 10% for
domestic use.
The figure of 10% is a global one, and does not specifically
relate to Ireland. Water usage varies hugely from country to
country, and even from region to region, so we absolutely
cannot infer Irelands usage pattern from the global total.
Furthermore, Ogle used the phrase big business and
agriculture, when in fact he was simply referring to business
(of all kinds) and agriculture.
The most recent figures from the CSO show that almost 91%
of businesses in Ireland have 10 employees or fewer.
Irish Water told us:
Irish Water produces 1.7 billion litres of clean treated
drinking water each day. Approximately 47% of this is lost
through leaks.
Of the remainder, approximately 60% is used by
domestic customers and 40% by businesses. This
assessment is based on several verified sources of
information across the business
We asked Irish Water for raw data which would help explain
the 60/40 division they stated, but they were unable to
provide it.
Theres a big gap between 10% and 60%, so we looked to
other sources to resolve the discrepancy.
The only other official data on water usage we could find,
that is specific to Ireland and compares usage within the
same year, was that of the European Environment Agency.
We collated and analysed those figures for the two most
recent full years available, 2011 and 2012, and found that
62% of usage was for the public water supply.
However, the public water supply, according to the European

Environment Agency rubric, entails both domestic and
industrial use. So by definition, the figure for domestic-only
usage is lower than 62%.
Unfortunately, though, we cannot say exactly what that
number is.
Therefore, the only figure available from an official source,
relating specifically to Ireland, is the one provided by Irish
Water in response to this FactCheck: 60% of water use in
Ireland is domestic, and 40% is non-domestic.
The strength of this figure is somewhat undermined by the
unavailability of raw data.
However, it compares extremely favourably with the figures
cited by Brendan Ogle, which were both undated and did not
relate specifically to Ireland.
Costs
Source: Laura Hutton/RollingNews.ie
Y
Y
Y
Y
Y
Y
Irish Waters total allowed revenue for 2016 is 993 million.

Heres what thats made up of:
Domestic charges: 274 million
Non-domestic (business) charges: 240 million
Local Government Fund: 479 million.
The Local Government Fund itself is 1.8 billion in 2016.
This is what its made up of.
Local Property Tax: 437.6 million
Motor Tax: 1.075 billion
Exchequer payment: 286.86 million
It is crucial to understand that the local property tax and
motor tax are not ring-fenced for Irish Water. They are
simply pooled in the Local Government Fund, and then 479
million of that is taken out and given to the utility.
However, of the 286.86 million Exchequer payment, a
certain amount is ear-marked for Irish Water.
In response to our queries, Brendan Ogle argued (based on

2015 figures) that:
80% of motor tax receipts come from households (as
opposed to businesses), so 252 million of that goes to Irish
Water
100% of the Local Property Tax comes from households.
Thats 142 million
When those amounts are added to domestic water charges
(271 million), 70% of Irish Waters funding (665 out of
958 million) is borne by households.
Y
Y
There are some problems with this.

Firstly, this is not the 78% he claimed on Today with
Sen ORourke yesterday, and that the Right2Water
movement has used previously.
Secondly, the calculations he provided did not account
for the Exchequer payment that goes into the Local
Government Fund.
This is money taken from the state coffers, into which
income tax, corporation tax, customs, excise, capital gains
tax, etc has gone, and not exclusively income derived from
households.
Thirdly, his source for the claim regarding 80% of
motor tax receipts is this.
However, what that article actually shows is that around
80% of vehicles are private, and not that 80% of motor tax
receipts came from private (i.e. non-commercial) vehicles.
Because of the wide range of tax bands and tax rates involved
in calculating each motorists annual tax, we absolutely
cannot say that because 80% of vehicles are private, 80% of
motor tax therefore comes from private vehicles.
Finally, his argument regarding costs is essentially
based on a thought experiment.
Unless government funding is ring-fenced, it cannot be
proven that the composition of one pot of money is reflected
in transfers from that pot of money to another fund, or
department, or agency. It doesnt work like that.
But lets go along with it for a moment, anyway.
Thought Experiment
Local Property Tax

The only part of the Local Government Fund that we can say
for certain comes exclusively from private households is the
Local Property Tax, as Ogle pointed out.

Lets imagine, in theory (because this is absolutely not how it
works in reality), that because 24.3% of the Local
Government Fund is made up of Local Property Tax, 24.3%
of the 479 million taken from that pot and given to Irish
Water, comes directly from the Local Property Tax.
Thats 116.5 million. Add that to 274 million in domestic
water charges, and you get 390.5 million of Irish
Waters funding (39%) coming from households.
Motor Tax
It is true that there are significantly more private vehicles
than commercial vehicles in Ireland, and notwithstanding
the diversity in tax rates, the bulk of motor tax is likely to
come from private vehicles.
But we dont know how much. And in any case, there isnt a
simple analogy between domestic/non-domestic water use
and private/commercial motor tax.
Exchequer payment
It is also true that income tax makes up a greater proportion
of public revenue than corporation tax and other businessrelated levies.
So in theory a greater proportion of that 286.86 million
Exchequer payment in the Local Government Fund will
come from households.
But only around 27% of the Local Government Fund itself
(479 million out of 1.8 million) goes to Irish Water.
So the absolute value of those theoretical contributions by
private residents are progressively minimised as they get
transferred into the fund, and from there to Irish Water.
In theory, it could be argued that households bear the cost of
at least 39% of Irish Waters funding, and probably
significantly more than that.
In reality, it doesnt work like that. So the claim of 78% or
even 70% is notional, and cannot be proven.
Thats not to say it doesnt have any merit or rhetorical value,
but it simply cannot be proven as fact.
Conclusion
As regards costs, all we can say with certainty is that Irish

Waters funding model provides that households pay 54% of
water charges while businesses pay 46%.
Anything beyond that is Unproven.
And the best data available to us indicates that households
use around 60% of water, while business and agriculture
uses around 40%.
The claim that 90% of water usage is non-domestic, based on
figures that dont relate to Ireland, is therefore FALSE.
And as a whole, we rate the claim Mostly FALSE.
Send your FactCheck requests to factcheck@thejournal.ie
Correction: Due to a transcription error, this article
previously incorrectly stated that Brendan Ogle had
claimed on Today with Sen ORourke that 98% of water
in this country is used by big business and agriculture. It
was 90%.
http://www.thejournal.ie/households-businesses-irishwater-usage-costs-factcheck-2852594-Jun2016/
Central Bank landlord a

vulture fund paying no Irish
tax, says SF
Company owned by US fund pays no tax on 2.65 million a
year in rent, says Sinn Fin
Sun, Aug 28, 2016
Sinn Fin finance spokesperson Pearse Doherty. Photograph: Alan Betson
The Central Bank is paying millions in rent to a vulture

fund that pays no tax in Ireland, Sinn Fin finance
spokesperson Pearse Doherty has alleged.
Mr Doherty revealed that Cedar Real Estate Investments
Plc is paid 2.65 million a year rent in relation to office
space leased to the Central Bank and pays no tax on this
income.
He said the anomaly arose as the company is structured
as an Alternative Investment Fund and would be
classified as an investment undertaking according to
Irish tax legislation.

Mr Doherty pointed out that the Central Bank regulates
Cedar.
He accused successive governments of having designed
the tax law is such a way that it allows for foreign-owned
property funds to have no tax liability on the millions of
euro in rental income they receive in Ireland each year.
Starwood Property Trust
Mr Doherty said Cedar is ultimately owned by Starwood

Property Trust Inc, an American vulture fund, and as
such its owners are not resident in the State.
This structure and ownership model allow for it, through
Irish tax legislation, to be exempt from tax in the State,
he said.
He added: At a time when our ordinary families and
squeezed with a cost-of-living crisis and public services
are under-resourced, these vulture funds are paying little
or no tax, and now we learn the State is paying millions
to at least one of them.
Even more infuriating is that it is the very body that is
tasked with regulating these funds, the Central Bank, that
is paying them. The States policy on vulture funds is
going from scandal to farce.
Minister [for Finance Michael] Noonan needs to act
urgently to amend the tax designation of non-resident
property funds in the interests of fairness and the public
purse.
There was no response from the Central Bank at the time
of going to press.
http://www.irishtimes.com/news/irela
nd/irish-news/central-bank-landlord-
a-vulture-fund-paying-no-irish-taxsays-sf-1.2771263
Budget 2017: Unite calls for
expenditure package of 2.8 billion
Posted on September 12, 2016
by unitetheunion
Unites proposals focus on investment and raising

living standards
Union seeks restoration of Social Protection
payments, increased Employers PRSI to fund
Social Wage
September 12th: Unite today published its 2017 Pre-Budget
Submission. Entitled 5 Steps to a Better Budget, the unions
proposals focus on investment in our social and economic
infrastructure coupled with measures to improve living
standards. A summary of the proposals, submitted last
month to the Department of Finance, is available here.
Key recommendations include a 650 million increase in
public investment; the roll-out of pay-related social
insurance benefits funded by an increase in Employers
PRSI; an Emergency Housing Programme funded from
repayments of bank bailout funds; an 850 million increase
in public service expenditure with a particular focus on
education and primary health care; and a 6.50 increase in
basic Social Protection rates, fully restoring them to 2009
levels over three years.
The total expenditure package proposed by Unite is 2.837

billion, with revenue-raising measures, including the fiscal
space, totalling 2.843 billion. Revenue-raising proposals
include a 1 % wealth tax on financial and real assets above 1
million; a new higher rate of Employers PRSI in respect of
all income above 80,000 and a phasing out of the
temporary VAT reduction on hospitality.
While not strictly part of Budget 2017, Unite is also calling
on the Government to reject the recent recommendation by
the Low Pay Commission, and increase the National
Minimum Wage by at least 50 cent.
Commenting, Unite Regional Secretary Jimmy Kelly said:
The priority in Budget 2017 must be investment
investment in our infrastructure (water, broadband,
transport, green energy) and in our people through an
expanded education budget. Social and economic
investment are the main drivers of long-term sustainable
growth.
The housing crisis is one of the greatest social issues
confronting us, which is why Unite is proposing a three-year
Emergency Housing Investment Programme funded by the
repayment of bank bail-out funds.
We need to ensure that our social protection system does
what its supposed to do: protect people in periods of
uncertainty or change such as unemployment, illness or
family formation. That is why Unite is proposing rolling out
an increase in employers social insurance to fund payrelated benefits such as unemployment and sickness benefit,
and maternity benefit. At the same time, we are seeking an
increase in basic Social Protection rates to start restoring
rates to their 2009 levels. Like investment, protecting and
improving living standards is crucial to our long-term
sustainable growth.
Unite believes that the proposals outlined in our submission
would not only ensure a sustainable recovery, but would also

ensure that the fruits of that recovery are shared equally,
Jimmy Kelly concluded.
Summary of Proposals housing for

homes
https://unitetheunionireland.files.wor
dpress.com/2016/09/budget-2017summary1.pdf
FG Corrupt liars Speaking MacSharry on
Apple Tax Appeal
Sep 7, 2016
This video is about MacSharry on Apple Tax Appea
https://www.youtube.com/watch?
v=gOv0aoIItwE
Vestager & Juncker on the Apple Case:
Ireland gave illegal tax benefits to Apple
worth up to 13 bln
Sep 4, 2016
EN - FULL VIDEO - European Commissioner for Competition
Margrethe Vestager and European Commission President JeanClaude Juncker on the Apple Case - State aid: Ireland gave illegal
tax benefits to Apple worth up to 13 billion - Full press
conference by Margrethe Vestager on Aug.30, Full Q&A on Apple
with Margrethe Vestager on Sept.01 during the EC Midday Press
briefing, Full statement and Q&A on Apple by EC President
Juncker during the Joint EU Press Conference ahead of the G20
China Summit on Sept.04 - Brussels, Belgium and Hangzhou,

China.
Press conference by Margrethe Vestager on Aug.30 - EXTRACTS of
the transcript: "Two tax rulings granted by Ireland have artificially
reduced Apple's tax burden for over two decades, in breach of EU
state aid rules. Apple now has to repay the benefits worth up to
13 billion, plus interest. This decision sends a clear message:
Member States cannot give unfair tax benefits only to selected
companies. No matter if they are European or foreign, large or
small, part of a group or not. (...)
In practice, Apple Sales International buys Apple products from
their manufacturers. It sells these products throughout Europe, as
well as in the Middle East, Africa and India. No matter if you buy
your iPhone at the Apple Store in Berlin, Rome or elsewhere in
these regions, contractually you buy it from Apple Sales
International in Cork in Ireland. This is how Apple decided to set it
up. It means that all profits coming from those sales are recorded
in Ireland. (...)
The Irish branch was subject to the normal Irish corporation tax.
However, the head office was neither subject to tax in Ireland nor
anywhere else. This was possible under the Irish tax law, which
until 2013 allowed for so called 'Stateless companies'. As a result
of the allocation method endorsed in the tax rulings only a
fraction of Apple Sales International's profits were attributed to its
Irish branch. The remaining, vast majority of profits was
attributed to its "head office". This means Apple Sales
International as a whole paid very little tax on its profits. (...)
In 2011, Apple Sales International made profits of 16 billion euros.
Less than 50 million euros were allocated to the Irish branch. All
the rest was allocated to the "head office", where they remained
untaxed. This means that Apple's effective tax rate in 2011 was
0.05%. To put that in perspective, it means that for every million
euros in profit, it paid just 500 euros in tax. This effective tax rate
dropped further to as little as 0.005% in 2014, which means less
than 50 euros in tax for every million euro in profit. (....)
To restore fair competition, Ireland must recover up to 13 billion
euros in unpaid taxes from Apple, plus interest. This amount
covers the period of 2003 until 2014. It starts ten years before we
made our first inquiries to the Irish authorities in 2013. It is for
the Irish tax authorities to now determine the exact amount and
the modalities of payment. The recovery amount can for example
be put in an escrow account, in case of an appeal before the EU
courts. (...)"
Q&A with the press.
G20 China - Jean-Claude Juncker during the joint EU press
conference on Apple & fair taxation: "Another question that is
equally critical if we want to restore our citizens' trust in the
global economy is fair taxation. All companies must pay their fair
shares of taxes in the countries where they make their profits.
Last week, we made a landmark ruling on Apple. This is the result
of intensive work which has been going on for many years. Our
rules on state aid have always been clear: national authorities
cannot give tax benefits to some companies and not to others.
This is the level playing field that the Commission is always
working to defend. We apply these rules without discrimination
and without bias.
I want the European Union and our international partners to
continue to work together on these issues. In the end, we share a
common goal: to build a corporate taxation system that is
efficient and that is fair. Together we promote these principles at
the international level, including at the G20. This year the
Commission presented new legislative proposals to combat tax
avoidance, and to oblige multinational companies to publish
country-by-country reports on their profit and tax. (...)"
Q&A with the Press.
Frdrick Moulin 201 - EU2016 - European Commission - All
rights reserved.
v=NONwkwYj_FE
White House response to European
Commission forcing Apple to pay back tax

Aug 30, 2016
White House wants Fair Agreements
US does not have a built in interest in seeing an
Unfair system perpetuate in a way that has negative impacts for
european economy
don't have built in interest in seeing and unfair system
v=2Oe_Crf1Bbw
World Insight EU Apple tax ruling;
Corporate sustainability 09/02/2016
ep 2, 2016
Subscribe to CCTV on YouTube:
https://www.youtube.com/user/CCTVcomI...
CCTV: https://goo.gl/gYT8W8
CCTV : http://goo.gl/HcZaeZ
Follow us on:
Facebook: https://www.facebook.com/cctvcom
Twitter: https://twitter.com/cctv
Instagram: http://instagram.com/cctvenglish
v=uzVIqLyvgog
Nama man's unheard

claims
Enda Farrell pleaded guilty to leaking
Nama's commercial secrets - but was he
the only one to have 'gone rogue'?
Ronald Quinlan
EMAIL
PUBLISHED
11/09/2016
1
Enda Farrell was given a suspended sentence and walked free from
court Picture: Courtpix
When former Nama official Enda Farrell

pleaded guilty before Dublin Circuit Criminal
Court last May to eight counts of unlawfully
disclosing information in breach of the 2009
Nama Act, it provided for a neat conclusion to
the oft-repeated story of a 'lone wolf', who, left
unchecked, had gone rogue and betrayed the
trust of his masters.
In putting up his hands and throwing himself upon the
mercy of the courts, however, Farrell received a suspended
sentence and walked free, taking the potentially explosive
allegations he had made to the Garda Bureau of Fraud
Investigation with him.
The former Nama man could be forgiven for wanting to get
his life back after three years of living in limbo - but there
can be little doubt that he and those closest to him feel that
he was, and continues to be, singled out as the proverbial

'bad apple' in the Nama barrel.
But if the statements made by Enda Farrell to detectives who
investigated him for his leaking in 2012 of confidential
information relating to the financial affairs of numerous of
Nama's biggest borrowers are to be believed, the media's
shorthand description of Nama as a 'toxic' loan agency takes
on an altogether different meaning.
While Farrell's guilty plea prevented the allegations he made
to gardai from being ventilated and interrogated in open
court, the Sunday Independent understands that they
include numerous claims, which if true, suggest that the
leaking of confidential information from the agency was far
more widespread than Nama chiefs would wish to
countenance, let alone concede.
Claim 1
Among the claims made by Farrell to gardai in the course of
being interviewed were that in July 2012, a full two months
after he had left his job at Nama, another Nama employee
delivered confidential information relating to a Nama
borrower's business plan to him outside the agency's
Treasury Building headquarters. This meeting, Farrell told
gardai, was witnessed by another Nama employee.
Asked about this claim and whether or not the first
individual identified by Farrell had been subjected to any
form of investigation, a spokesman for Nama declined to
comment.
Claim 2
The Sunday Independent also understands that Farrell
provided detectives with the name of a second Nama
employee, who he says approached him while he was still
working at the agency to ask him if he had taken any
information from Nama.
Having confirmed to his then colleague that he had sent
documents to his wife, Farrell claims the Nama official in
question told him he had sent out a spreadsheet containing

confidential financial information relating to borrowers'
loans.
Claim 3
Farrell is understood to have informed gardai of a separate
instance where a third named Nama employee provided him
with confidential information relating to the financial affairs
of a major Nama borrower.
Claim 4
He is also said to have provided gardai with the detail of an
episode in which a fourth Nama employee sent him an email
containing confidential information to his email address at
Forum, the company where he was employed briefly
following his departure from the State agency.
Asked by gardai how that email could have bypassed Nama's
firewall, Farrell is understood to have responded that the
firewall was, at that time, only equipped to stop emails being
sent from private email accounts, such as Gmail, as opposed
to those sent from official Nama addresses.
Claim 5
Elsewhere in the course of being interviewed by gardai, it is
believed Farrell alleged that he had told lawyers from a
prominent law firm engaged by Nama to conduct an internal
investigation into his misconduct that he had shared
confidential information relating to Nama's entire US
portfolio with a senior executive employed by a US
investment firm. A spokesman for Nama declined to
comment on this claim and would not say if the agency
would provide the findings of the internal investigation
conducted by the prominent law firm on its behalf into Enda
Farrell's misconduct to the members of the Dail's Public
Accounts Committee or Finance Committee.
Claim 6
It is also believed Farrell told gardai that he provided a major
US property fund with a confidential valuation report on a
significant US asset, which was then under Nama's control.

Asked if the developer or entity behind the property had
been notified of this unlawful disclosure of that valuation
report, a spokesman for Nama declined to comment.
What Nama said
In a general response to the issues raised in this article, a
spokesman for Nama said: "Any statements made by Mr
Farrell to the gardai have been, or are, subject to garda
investigation and it would be inappropriate for Nama to
comment on any past or current garda investigation."
http://www.independent.ie/business/ir
ish/revealed-nama-mans-unheardclaims-35038360.html
Minister for Finance Michael Noonan said last Wednesday
he had been in possession of the report since the middle of
August.
Government Chief Whip Regina Doherty said that the report
will be published late Wednesday evening or Thursday
morning.
Speaking on RTEs The Week in Politics, she said if an
inquiry was needed, the Cabinet would make a decision in a
prudent manner.
Namas northern loans, more commonly known as Project
Eagle, were sold to US Investment company Cerberus Capital
Management in 2014.
The sale has been ensnared in controversy as it had a book
value of 4.5bn. Nama did not disclose the purchase price at
the time but maintained it was the biggest single transaction
in the agencys history.
The Comptroller and Auditor General report has allegedly
found shortcomings and irregularities which could have
resulted in hundreds of millions of euro being lost.
Labour deputy leader Alan Kelly, Public Accounts Committee
vice-chairman, called for a cross-border inquiry.
Speaking on RTE Radio Ones This Week, he said he was

contacted privately by a Nama executive to meet prior to the
forthcoming publication of the report
IRISH WATER: KILLING OFF

CONSERVATION AND THE REAL
AGENDA BEHIND WATER CHARGES
By David Gibney, Mandate Trade Union and

Right2Water/Right2Change coordinator
THERE are three obvious agendas behind the imposition of domestic
water charges. If you were to believe the government spin, youd
think it was about conservation.
But the three real reasons are:
Shifting the burden of paying for water from commercial enterprises
to households;
Giving tax breaks to the wealthy while imposing water charges on
everyone else; and
Lining up the future privatisation of our water industry.
There are a number of ways we can prove the conservation argument
is a farce. The first and most obvious is through direct comparison
with other countries that already have domestic water charges in
place.
According to the UK water supply boards, where they have had
domestic water charges in place since the 1980s, the average end
user uses 68,405 litres of water per year. Yet, according to Irish
Water, that figure in Ireland is 54,750 litres. So the evidence shows
that water charges actually increase water consumption by up to

20%.
A SIPTU report from 2011 flagged up the results of international

research into the issue. It found that installing domestic water meters
was unlikely to make any real difference to the amount of water used
by families.
The report stated: In the UK, Germany, and the Netherlands it has
been found that metering each home makes little difference to the
amount of water used by families. Researchers have found that while
consumption dropped initially following the installation of meters, after
a relatively short time, this was more or less reversed with families
returning to the pre-metered level of consumption.
Senior Executive Engineer for Water, Gerry Concannon, estimated

that the costs of metering involving installation, maintenance,
administration and replacement would double our spend on water in
the medium term.
That figure has now trebled, and yet the professional body Engineers
Ireland stated: The proposed expenditure on water metering would
mean spending more than 1 billion which we dont have on
something we dont need!"
So if conservation is not the real motivation behind water charges,
and were spending so much money on a phenomenally-expensive
metering programme, what is the real motivation behind water
charges?
1. Shift the burden from corporations to households
The EU says that households account for only 10% of all water
usage. The biggest users of water are agriculture and commercial
companies, using 90% of all water. Yet, a quick look at the
breakdown of the new water billing structure shows that householders
will initially be expected to pay up to 78% of all costs, and that figure
will no doubt rise in the immediate future.
Commercial companies will be expected to pay 22% of the costs for
using 90% of the product, yet at this point in time, evidence shows
they already have a non-compliance rate of 37% and 50m in water
debt has been written off for them.
{C}{C}{C}
Don't let Fianna Fil claim a victory won by people power.
Fianna Fil are now claiming they want water paid for
through general taxation. It is no coincidence they put this
out the same week as another major Right2Water protest is
due. Fianna Fil are opportunists who are preparing to gain
ground on their rivals in Fine Gael- this despite the fact that
FF have been willing to prop up Enda Kenny and supported
the government on the Apple appeal. It was FF that first
brought in the idea of water charges and first started the
vicious austerity that followed the bank bailout. It was the
protests of tens of thousands that made establishment
politicians worried and forced them to debate water charges
in the last election. Never forget it was people power that
changed the political landscape and can change it again. You
have the power when you mobilise, protest and strike.
From the rivers to the see our waters will run free. Enda was
right about one thing when he ploughed his Audi into a
peaceful protest in Sligo. It is not just about water charges.
This is about injustice. It is about a child not allowed a
decent burial. It is about 400 hundred children buried in a
septic tank & those that did this thought this was decent
enough for those poor children. Look at how this government
uses their jackboot to scare people about the house hold tax
while Apple & other multinationals can legally dodge tax. I
dont have running water to my home because I believe in
the boycott of Irish Water. I BELIEVE IN YOU, those who
defiantly stated enough is enough !!!
You know the spin they put on "The Recovery" ? There is so
much wrong in this country. The towns, villages & the

capital, we see & feel inequality every day & not just water
charges but it is with the water charges
battle that we have learned that we can win.
We will not change things by fighting the existing reality in
Ireland, or their view on how it is. To change Ireland for all
our Children, build a new vision of Ireland that makes their
existing existing vision of Ireland obsolete. Please get to the
National Demonstration on the 17th, this is the Democracy
and this is what we need !
2. Give tax breaks to the wealthy while imposing water charges

on everyone else
In the 2015 Budget, the Government gave a 405m tax break to the
top 17% of earners. In the most recent Budget they gave further tax
cuts disproportionately benefiting the highest earners. Those political
decisions widened the wealth gap by 1,003 in two short years.
At the same time, Minister Alan Kelly has said he expects households
to pay 271m in water charges. This is simply a transfer of wealth
from the poorest in our society to the wealthiest. The unemployed,
underemployed, disabled and pensioners all spend more of their time
in the home than those who are lucky enough to be in full-time
employment. This means theyll use more water and when the cap on
charges of 260 per year ends in 2019, their water bills will spiral out
of control.
3. Lining up the future privatisation of our water industry
Water is one of the most profitable industries in the world. In 2013, in
Britain, private water companies made profits of 2.81bn and paid
2.55bn to shareholders while paying only 101m in taxes. Seven
water companies paid no corporation tax at all.
The dividends paid out to UK water companies are double that of
your average non-financial company. As a result, there is almost no
retained profit which is usually used to upgrade infrastructure future.
More than half of all water companies in the UK are owned by Private
Equity Consortiums a group of High Net Worth Individuals who pool
their money to strip profits from any industry they can get their hands
on. The impact is that for every 100 spent on a water bill in the UK,
between 20 and 30 goes directly to the companies.
Anyone who still believes that Irish Water is about conservation
should ask themselves why the Irish Government is steadfastly
refusing to hold a referendum which would enshrine ownership in the
hands of the public. This simple referendum could save the Labour
Party and many of the seats for Fine Gael and yet they still stubbornly
refuse.
When the Troika visited Portugal and Greece, their bailout terms
included the privatisation of water services. That was because they
had already metered, meaning there was a revenue stream in place.
In Ireland we hadnt put in place a revenue stream so the Troika
played the long game and forced the metering programme into our
Memorandum of Understanding first. Next step, full privatisation.
Without a referendum, there will be nothing a future government can
do to prevent this.
In lining up this policy, the last two governments have cut spending
on water by 65% and then have the neck to complain about the need
for further investment after the infrastructure falls apart.
As Noam Chomsky said: That's the standard technique of
privatisation: defund, make sure things don't work, people get angry,
you hand it over to private capital.
Thats why water will continue to be the single most important issue
for the upcoming general election. This one policy exposes the
priorities for political parties and politicians.
Some are happy to lift the burden on employers, who already benefit
from one of the lowest corporation tax rates and lowest employers
PRSI rates in Europe, and impose that burden on low and middle
income households.
They are happy to transfer wealth from some of the poorest in our
society to the wealthiest. And theyre happy to line up our water
services for future privatisation. They do this unashamedly hiding
behind a bogus conservation argument.
Its our job to hold them accountable, and we can do this by joining
and supporting the Right2Change campaign as the election looms.
Go to www.right2change.ie for more.
Right2Water has also announced another set of local demonstrations
to take place across the country on Saturday, January 23rd. Please
You clearly do not understand where this is going if you think that
putting our water supplies, in their current form, under the constitution
would be a direct violation of the EU monopoly rules. As long as Irish
Water exists as a corporate entity and continued to commodify and bill
for water then a market for water will have been created. Once that
happens then EU competition law in regards commercial market places
comes into effect and Ireland, like they had to do with electricity and
gas, will be forced to open the water market to competition and in
come the third party private water suppliers. This ushers in
privatisation. Now if you wish to avoid this scenario then the only
platform you should be running on is one to have Irish Water PLC
dismantled and all water assets revert back to the local authorities and
bills cease and water meters removed. There is no other way to stop
privatisation under EU law
Revenue gets tough with

clampdown on property
tax dodgers
Warning: 'Don't think you won't hear
from us, because you will'
Paul Melia Twitter

EMAIL
PUBLISHED
10/09/2016
Homeowners who refuse to pay the local

property tax (LPT) are being taken to court
and having goods seized in a Revenue
clampdown.
Revenue do as they are told by the Government. In the case
of the Local Property Tax, a tax created, introduced and
passed by the Government (Fine Gael/Labour), they will do
their duty diligently....
In the case of Apple's taxes, they are also doing their job
diligently, based on tax laws created, introduced and passed
by the Government (Fianna Fail).
The key here is that these taxes (or the lack of same) were
created, introduced and passed by the Government...

So the Government choose to deem you as "Tax dodgers" for
not paying a tax that they created and Apple "Not Tax
dodgers" for loopholes that they also created because they
can...
After all, they write the tax laws that give thugs the power to
intimidate you...
"'Don't think you won't hear from us, because you will'"
Disgusting language from an official...
Despite a 96pc compliance rate, Collector General Michael

Gladney said action was being taken because some
homeowners refused to pay.
Some 80,000 people are subject to mandatory deduction,
where the tax is taken directly from salary or pension due to
their refusal to engage with the taxman. This is an increase of
23,000 over last year.
Mr Gladney also said legal proceedings had ramped up in
2016, with almost 50 court summonses issued and another
500 cases sent to sheriffs. Around 150 of these have gone to
enforcement, resulting in goods being seized.
Mr Gladney warned: "It's (LPT) really easy to pay and really
hard to avoid. If somebody has problems with LPT or
another tax, don't let the issue fester. Don't think you won't
hear from us, because you will. It's better to talk to us."
The LPT was introduced in 2013 and is based on the market
value of the home. The deeply unpopular tax has been
sharply criticised because it penalises people living in cities,
where property prices are generally higher.
Warning: Collector General Michael Gladney
Homes are due to be revalued in November 2019, which

could result in hikes of as much as 150pc for many families.
Almost 1.9 million households are liable, but a cohort of
around 70,000 refuse to pay.
In an interview with the Irish Independent, the head of
Revenue's collection arm said the LPT tax take was 7pc
ahead of target this year. "Because LPT has been so stable in
previous years, we took a decision that we wouldn't run our
compliance programme until April this year. It is normally
two months earlier," Mr Gladney said.
"As of today, we're north of 96pc. I'm not one bit worried
about compliance. As of the end of August, we're 7pc ahead

of projections which is 20m plus. That to me is a real plus."
The Revenue Commissioners use a number of methods to
track non-payers, including Google maps. Using satellite
images of streets and townlands, properties where the tax
has been paid are highlighted, allowing officials to target
those where no payment has been made.
It also allows them assess if the correct rate of tax is paid. If a
property owner is paying a lower amount than neighbouring
homes, Revenue will make contact to ask why a lower
valuation is being used. This year, 10,200 owners have 'selfcorrected' or revalued their properties which incurred a
higher LPT.
But it also uses a sophisticated IT system which analyses
taxpayer records for compliance with income tax, VAT and
the LPT, among other taxes. The system automatically flags
risk, allowing Revenue to target individuals.
"We look at LPT, VAT and income tax. From that we can
break down into county order, general tax districts or sheriff
bailiwicks. I have people constantly looking at trends in
estates and counties, looking for outliers," he said.
"If our system is showing us that a county seems to be a
couple of percentage points down (in compliance), we can
look at that county and then take it down to estates or towns
or areas. This is very sophisticated. Our analytics are
particularly strong."
But he said for the most part, people weren't "trying to pull a
fast one". In most cases, LPT wasn't paid due to an oversight,
such as people changing their bank account and forgetting to
make a payment.
"It may not be the most popular tax, but the Irish public are
generally very compliant," Mr Gladney said. He also said
about 20,000 tax clearance certificates had not been issued
this year due to arrears.
Revenue made repeated efforts to contact errant taxpayers,
and most difficulties could be "sorted by conversation", but

in some cases it was forced to take more drastic action.
"We may have to raise an assessment. The first thing we do is
deduct at source, then it's the sheriff, and then we might go
to court. It's like any negotiation, there comes a point when
it's make or break. We have fine-tuned it. If somebody didn't
pay in 2013 and 2014 and we wrote to them, by 2015 we had
rolled it into one bill which was a game changer because it
included interest at 8pc and surcharges."
Mr Gladney said it attempted to "work" with taxpayers to get
bills paid. In 2015, it had some 9,000 phased payments
arrangements in place, valued at 100m. "If people have a
problem, don't leave it fester. We'll always come to an
arrangement," he added
http://www.independent.ie/irish-news/revenue-gets-toughwith-clampdown-on-property-tax-dodgers-35037602.html
The Government will publish its

report into Nama's controversial
multi-billion Project Eagle sale
this week
Public Accounts Committee vice-chairman Alan Kelly said he has been
approached privately by a Nama executive prior to Namas appearance
before the PAC.
September 12, 16
THE GOVERNMENT HAS said it will publish its report

into the 1.6 billion sale of Namas loan book in the North
this week.
Last night Fianna Fil called on Minister for Finance Michael
Noonan to release the report, compiled by the Comptroller
and Auditor General (C&AG) into the sale by Nama of its
Northern Ireland properties.
Last Wednesday, Noonan said he had been in possession of
the report since the middle of August.
Government chief whip Regina Doherty told RTs The
Week In Politics today that the report would be released on
Wednesday or Thursday of this week.
If an inquiry was needed the Cabinet would make a decision
in a prudent manner, she added.

Sinn Fin have long called for a public inquiry in the
controversial 2014 sale of Namas northern loans to US
investment company Cerberus Capital Management.
The portfolio had a book value of 4.5 billion, and leaks this
weekend suggest hundreds of millions of euros were lost
due to shortcomings in the transaction, which was approved
by Minister for Finance Michael Noonan.
Sinn Fin deputy leader Mary Lou MacDonald, a member of
the Public Accounts Committee, said the inquiry should look
at the full Nama system, beyond any Garda investigation into
a lone wolf.
There needs to be an acceptance politically, and at the
highest levels of Government that what we are facing into
here is a scandal, she told This Week on RT Radio One.
The goings-on around the sale of Project Eagle, that huge
portfolio which at the time was the biggest sale transacted by
Nama, is taken very seriously [in the UK and US].
Here, we have had a blind eye turned to a very, very serious
matter, which has cost the taxpayer, the southern taxpayer
perhaps hundreds of millions of euro. Its us who are picking
up the tab.
Fixers fees
The Government needs to face the fact that it cant run away
from this any longer. Fianna Fil need to get on to that page
as well, both of those have consistently blocked an inquiry
into all of these matters, MacDonald added.
Michael Noonan, bear in mind, bears a very big
responsibility for things that happened around this very
large sale.
Michael Noonan was aware that there was a problem with
the bidding process, that there was an attempt at fixers fees
and illegal payments. At that stage, the State in the person of
Michael Noonan should have intervened, should have called
a halt to that.
She added: A responsible Minister for Finance would have,
in my view, called a halt to the entire process at that stage.
He didnt do that, but worse than that, from that day to this
the Government of Fine Gael and Independents, backed by
Fianna Fil have used every ruse to see we dont need an
inquiry here.
And now we are looking at the entrails and the

consequences of his failure to act. The inaction and denial
needs to stop, we need to see the C&AGs report, he should
just publish that today or tomorrow morning.
MacDonald added that the Public Accounts Committee
needs to investigate the report, and a commission of inquiry
with full judicial powers should be established.
Fianna Fil Michael Martin has said this weekend an inquiry
is inevitable. He told the Sunday Business Post that the
whole thing stinks to high heaven.
Incredible
Labour deputy leader Alan Kelly, Public Accounts Committee
vice-chairman, called for a cross-border commission of
investigation. This stinks to high heaven by the looks of
things, he told This Week on RT Radio 1. The idea this
cant be investigated is incredible.
There are criminal investigations in the North, but here we
are saying that the C&AG say there was a potential loss of
hundreds of millions of euro to the Irish taxpayer. Well in
that scenario it has to be investigated.

This is a huge issue for the Irish Government, it is a huge
issue for the Irish public.
Kelly also said Nama should make a public statement. He
said he was contacted privately by a Nama executive to meet
prior to their September 22 appearance in front of the Public
Accounts Committee (PAC).
I believe they have been quite naive on this, even this week a
senior member of Nama contacted me to brief me before
they went before the PAC, I redirected him to the chairman
of the PAC.
I wasnt comfortable that selective briefing was the way to go
or would be appropriate, given the situation we find
ourselves in.
I wont give the individual, but it was just a call during the
week to meet up. I explained that the PAC is a different
committee to other committees, it has different powers.
I referred to the chairman in relation to this. I didnt think it
was the appropriate way to deal with things. I have no idea, I
was going to raise it with committee colleagues.
Kelly said he didnt think there was anything malicious in
the contact, but said it was another aspect of Namas naivety.
I suppose they were coming before us in the coming weeks
and wanted to brief us on various actions, but thats for
Nama to state. I dont know, because I didnt meet them.
The National Asset

Management Agency Treasury Building on Grand Canal
Street in Dublin 2.Source: PA
Tens of millions
Fine Gaels Noel Rock, who also sits on the PAC, said an
inquiry should not be ruled out, but that Nama should first
come before the PAC on 22 September.
If there are unanswered questions, then yes I think there
should be further inquiries.
Were not entirely sure, it depends on the answers we get. I
accept there may be a need to compel people to come further
forward with answers.
My understanding is that there is a dispute between the
C&AG and Nama on this, naturally I would be compelled to
trust what the C&AG says on this. Its quite unusual for any
agency to question the findings of the C&AG, and that will be
one of the questions Ill be asking at the PAC, why they
reached a different conclusion.
My understanding is the C&AG and Nama are more than
tens of millions apart in terms of their estimation of the
funds that should have been acquired from certain
purchases.
Nama have made a complain to Garda about an individual
associated with the Project Eagle Sale. Rock said this lent
further weight to calls for a public inquiry, but that this
would be complicated, and they dont want to step on the
toes of the UKs investigators.
Belfast businessman
The C&AG report was requested after allegations that a
Belfast businessman, who had been advising Nama, had also
been working for a US company seeking to buy the state
agencys Northern Irish property portfolio.
The controversy first hit headlines in the Republic
when Independent TD Mick Wallace stood up in the Dil and
told TDs that a property portfolio was sold for 1.5 billion to
US private equity firm Cerberus, despite having been worth
4.5 billion.
Last month, TDs Clare Daly and Mick Wallace launched a
new whistleblower website called Namaleaks, seeking to

uncover poor practice within the financial institution.
Anxious
The UKs National Crime Agency are already investigating
the sale, and several arrests have already been made.
Fianna Fil have called on the Government to publish the
report as soon as possible.
Minister Noonan said on Wednesday that he has been in
possession of the report since mid-August, Fianna Fil

finance spokesman Michael McGrath told TheJournal.ie.
We arent aware of any legal constraints that could stop or
delay its publication. We are anxious for it to be published as
soon as possible.
Fianna Fil also released a separate statement last night, in
which it reiterated its call for a meeting of party leaders to
discuss last weeks BBC Spotlight revelations.
This has been made all the more important following
todays reporting of extracts from the C&AG report, it said.
We would hope this meeting can take place quickly and an
agreed way forward found. This issue will also be closely
examined by the PAC.
In response to queries from TheJournal.ie as to when the
report will be published, the Department of Finance said
Minister Michael Noonan will brief his Cabinet colleagues at
an upcoming Government meeting.
The report will be published thereafter. No further comment
will be made until after publication.
Insider
Last night Sinn Fins Gerry Adams said recent revelations
by the BBCs Spotlight team have shown there is an insider
working against the interests of the State within Nama, and
called on all Nama transactions to be suspended.
The Government must publish the report as a matter of
urgency and establish a commission of investigation. There
is also a need for all transactions involving NAMA to be
suspended pending an inquiry.
Last weeks BBC Spotlight programme showed that there is
an insider within NAMA working against the interests of the
state.
Therefore the State needs to protect its assets urgently.
http://www.thejournal.ie/project-eagle-report-2973929Sep2016/
A former Environment Minister says it is not possible to scrap

water charges.
Alan Kelly's comments come after the European Commission
said Ireland must keep the contentious charges which have
been suspended pending an investigation.
Fianna Fil has proposed that the water system be paid for
through general taxation and that the principle of charging
for usage should be abolished.
advertisement
But, former Environment Minister and Tipperary TD Alan

Kelly says it is not legally possible to row back on the
charges.
"The Attorney General has advised the Government, I know

because I actually wrote to the Attorney General and asked
her to advise the Government and it was the Government
after me that would have got that advise.
"So Minister Coveney should give us a flavour of that.
"Legally the commission are being very clear with this
Government so Fianna Fil are engaging in populism as usual
and this is a complete hypocracy."
A K the clown
http://www.irishexaminer.com/breakingnews/ireland/alan-kelly-it-is-notpossible-to-scrap-water-charges-754320.html
THE POWER JUNKIE IS BACK FROM REHAB
Ireland can scrap water charges according to legal opinion

received by Sinn Fein.
This is despite the latest view of the European Commission
which says that Ireland must keep the contentious charges.
Water charges have been suspended pending an
investigation, and there is still widespread non-compliance.
Sinn Fin MEP Lynn Boylan (pictured) says their legal advice
is clear: "It confirms what we have said all along, which
tallies with the responses we got from the Commission to
Parlimentary questions and through emails and through
other MEP's that Ireland would not be in contravention of the
water framework directive if it chose to abolish water
charges.
"Provided that it showed that it was complying with all the
other objectives of the directive, which is around the
conservation of water."
http://www.irishexaminer.com/breakingnews/ireland/irelandcan-legally-scrap-water-charges-says-sinn-fein-754297.html

taxation.
begins its work.
party.
Troika in 2010.

argument is wrong.
http://www.thejournal.ie/micheal-martin-water-charges2975318-Sep2016/
Irish Referendum Count at Cork City Hall
Keep a good eye on those ELECTION ballot boxes from here on in
Remember this
Oct 3, 2009
Video taken at Cork City hall Ireland during Irish Referendum
ballot box deliveries to the central ballot count center showing a
man removing a ballot box from where they were to be stored to
be ready for the referendum count next morning
https://www.youtube.com/watch?v=t764ACqXK3M
Reuters knew Irish referendum result before the count
Published on Jun 6, 2012
How could Reuters have reported the exact result of the irish
Referendum on Euro News before the count even started ??
something stinks
https://www.youtube.com/watch?v=r3DLYJS1fFU
Come on IRELAND. THEIR FRENZY TRY SELL OFF IRELANDS WATER IS

ENOUGH OF REASON WAKE UP ' AND REALIZE JUST HOW BAD IT IS FOR
IRELAND, AND WE PEOPLE OF IRELAND .WE NEED BE TENS
THOUSANDS FEET ON OUR STREETS FOR SAKE OUR CHILDREN
FAMILY'S AND FUTURE GENERATIONS. LET'S DO IT TOGETHER
THE IRISH PEOPLE VOTE ON 26Th FEBRUARY 2016 ON FRIDAY

THIS IS THE REAL POLL RESULTS AS IT STANDS IN A SURVEY I DID
WITH THREE OTHER FRIENDS TODAY , AS IT STANDS IN ORDER OF

THE CONSTUTIENCY
SINN FEIN - 30 %
INDEPENDENTS 29%
PEOPLE BEFORE PROFIT
AND AAA -26%
FINE GAEL 10%
FIANNA FAIL 9%
LABOUR
RENUA 2%
SOCIAL DEMOCRATS 14%
GREEN PARTY 2%
OTHERS 0
Humphries refuses to say if she knew #JohnMcNulty was FG

Seanad nominee when she appointed him. 'I have no role to play
in FG selection.'
Heather Humphreys 25 09 2014
https://cf-media.sndcdn.com/rgR1rUnV9Cs3.128.mp3?
Policy=eyJTdGF0ZW1lbnQiOlt7IlJlc291cmNlIjoiKjovL2NmLW1lZGlh
LnNuZGNkbi5jb20vcmdSMXJVblY5Q3MzLjEyOC5tcDMiLCJDb25kaX
Rpb24iOnsiRGF0ZUxlc3NUaGFuIjp7IkFXUzpFcG9jaFRpbWUiOjE0N
TYyNzM0MjZ9fX1dfQ__&Signature=PtDUluS5ehoyrmWpwTWAZx
Mor8ERf24GKEbwtFRcncgUntZudZDj0qf4PvDWG0Vwah5ZlK5wXDkI1T1Xrv0K44Q~ddXKL8qra~ZAXrmLuL7bbdpK2t6XxZsC
uKKSKCwO56hv07cbz5ofTz~FHVMbkLB6B3~kx4JGwteo2Iu0vWAv
-n3RW50K5rixLDFSNRsSCs3297XIGtbG2BpEMgU1WBYCEaTkiL6E7l2Q66LPsVd2hGSMFm
ziVM942Z4n2DsigvpJ1g7b9I95Y9OiexuOBE6Ap8CWYgcXBuJoKCD
EsBPPEHm-kIL4bYEQB0XO29fBRngTl8swfciFu5xJw-xw__&Key-PairId=APKAJAGZ7VMH2PFPW6UQ
Enda's McNulty Gaffe Enda misled the Dil in 2014
https://fbcdn-video-i-a.akamaihd.net/hvideo-ak-xft1/v/t43.17922/12732668_1536764866623028_1067822466_n.mp4?
efg=eyJybHIiOjE1MDAsInJsYSI6MTAyNCwidmVuY29kZV90YWciOiJz
dmVfaGQifQ%3D
%3D&rl=1500&vabr=120&oh=373fc5fa2ad31f04580dcdbb16224
a3f&oe=56CD1D11&__gda__=1456289911_25bdae346dd6099a3
803e47026234f78
Enda Kenny dropped a clanger on the leaders final debate on
#RTE when he admitted that it was he who appointed
#JohnMcNulty. It was #GerryAdams who pointed it out, did Enda
mislead the dail ? can he survive this scandal 3 days before the
election ? Feb 23rd 2016 Tuesday
https://vimeo.com/156492525
EPP backs Fine Gael and Enda Kenny ahead of the Irish elections.
Read the full declaration adopted at the last EPP Summit:
http://epp.org/1TsRmaB
EPP backs Fine Gael and Enda Kenny ahead of the Irish elections
http://www.epp.eu/files/uploads/2016/02/Ireland.pdf
Rita Cahill
Garda attend scene of incident as election tensions rise in
Ballymahon
Monday, February 22nd, 2016
O' dear! (if true). Just posted on Twitter.
FINE GAEL TD CAUGHT TAKING SF ELECTION LEAFLETS FROM
PRIVATE LETTER BOXES
FG are in panic mode
Garda attended the scene of an incident involving Fine Gael and
Sinn Fin election candidates in Ballymahon, Co Longford this
evening.
Its understood that Fine Gael sitting TD for Longford Westmeath
Deputy James Bannon and Athlone Sinn Fein Councillor Paul
Hogan and their supporters were canvassing the Creevaghbeg
Estate in the town around 4 oclock today when tensions arose.
Garda are investigating the circumstances surrounding the
incident which is believed to involve accusations over the alleged

theft or displacement of election leaflets or posters.
In a statement to Shannonside FM News, Garda have said they
are investigating to establish if any offences were committed in
relation to an incident today in Creevaghbeg Estate in
Ballymahon.
Photographs have emerged of the Longford Westmeath Deputy
and Legan native sitting in the front passenger seat of a squad
car, however, Garda have confirmed that Deputy Bannon was
not arrested and that no arrests were made.
Cllr Paul Hogan pictured speaking to Garda in Ballymahon. Photo
courtesy of eye witness.
The investigation is ongoing.
Both Cllr Paul Hogan and Deputy James Bannon have been
contacted for comment, however no response has been received.
Cllr Paul Hogan pictured speaking to Garda in Ballymahon. Photo
courtesy of eye witness.
http://www.broadsheet.ie/2016/02/22/meanwhile-in-longford-4/
Busted.
Longford Westmeath Fine Gael TD James Bannon
(bottom) fleeing the scene of an alleged [Sinn
Fin and Labour party] leaflet pinching incident in
Ballymahon, Co Longford this evening and helping
Gardai with their inquiries about same (top).
Ask him about the poster thing too.
Earlier
This evening.
From the Facebook page of Athlone councillor Paul
Hogan, Sinn Fin candidate in LongfordWestmeath.

Bannon!
Hes gone bonkers again.
Letter from Minister Noonan to Mr Daith McKay re review of sale
of NAMA's loan portfolio in Northern Ireland Sept 2015
http://www.finance.gov.ie/sites/default/files/McKay%20Letter.pdf
Correspondence between Min Wilson and Lenihan re NIAC 07.
2009 11
http://www.finance.gov.ie/sites/default/files/07.%202009%2011%
2018%20Correspondence%20between%20Min%20Wilson%20and
%20Lenihan%20re%20NIAC.pdf
Brian Rowntree Expression of Interest re NAMA Board 06. 200911http://www.finance.gov.ie/sites/default/files/06.%202009-1110%20Brian%20Rowntree%20Expression%20of%20Interest%20re
%20NAMA%20Board.pdf
The Northern Ireland Advisory Committee - Explanatory Note.
http://www.finance.gov.ie/sites/default/files/The%20Northern
%20Ireland%20Advisory%20Committee%20-%20Explanatory
%20Note.pdf
Email Chain re NAMA attendence at Min Meeting. 2009 09 04
Kevin Cardiff
2004%20DoF%20DFPNI%20Email%20Chain%20re%20NAMA
%20attendence%20at%20Min%20Meeting.pdf
Brian Rowantree Expression of Interest and DoF Response 05
2009-11
http://www.finance.gov.ie/sites/default/files/05%202009-1110%20Brian%20Rowantree%20Expression%20of%20Interest
%20and%20DoF%20Response.pdf
Letter confirming dissolution of the NIAC in Sept 2014
http://www.finance.gov.ie/sites/default/files/41.%202014-0724%20-%20Letter%20confirming%20dissolution%20of%20the
%20NIAC%20in%20Sept%202014.pdf
Minister Noonan - Peter Robinson - Martin McGuinness Call Note
March 2014
2014%20%20Minister%20Noonan%20-%20Peter%20Robinson
%20-%20Martin%20McGuinness%20Call%20Note.pdf
Brendan McDonagh, responded to questions from members of the
... Address by Mr Frank Daly, Chairman of the NAMA Northern

Ireland Advisory .... the sale of the portfolio was set out by the
NAMA CEO, Mr. Brendan McDonagh, in his evidence to the Dil
Public Accounts Committee on 9 July 2015
https://www.nama.ie/fileadmin/user_upload/NAMA_Response__04_Sep_2015_-_final_Part1.pdf
The Banking Inquiry Why Ireland Experienced a Systemic Banking
Crisis Alternative Analysis and Conclusions to the Report of the
Joint Oireachtas Committee of Inquiry into the Banking Crisis
http://antiausterityalliance.ie/wpcontent/uploads/2016/01/banking-inquiry.pdf
The Dil on 22 October 2014 in protest against congratulate the
Chief Executive and Founder Brendan Coffey - 0876873079 with a
bag pack in TESCO.
http://www.maynoothcc.com/Archives/Newsletters/2014/Year2014
.pdf
Another creche scandal
May 29, 2013 - Minister for Children Brendan ..... After the
hearing, his member of Cork City Council, appeared before. Cork.
District Court. .... Author Gavin Corbett with Kerry Group
chairman Denis Buckley
http://origin.misc.pagesuite.com/pdfdownload/50b416a2-30334872-8207-b64ac5d9ec30.pdf
Banks pushing people over the edge Coroner says banks
aggression towards debtors must be stopped 2013
http://origin.misc.pagesuite.com/pdfdownload/6efc3768-a6b94f86-a841-434819a89cb6.pdf
NAMA_Response Address by Mr Frank Daly, Chairman of the
NAMA Northern Ireland Advisory ..... The letter appeared to
summarise an agreement between PIMCO and the .... Is NAMA
aware of any attempts by former advisors to NAMA
The NI First Minister Peter Robinson and the NI Finance Minister
Sammy Carrigan regarding the NAMA NIAC External Member
Frank Cushnahan. PIMCO's proposed fee arrangement with Brown
Rudnick.
http://www.niassembly.gov.uk/globalassets/documents/finance/in
quiries/nama/20160217-updated-nama-timeline-v7.pdf
Committee for Finance and Personnel Terms of Reference Review
of the sale of the National Asset Management Agency property
loan portfolio in Northern Ireland
quiries/nama/agreed-terms-of-reference-.pdf
Dear Norman, 22 July 2009 NATIONAL ASSETS MANAGEMENT
AGENCY (ROI)
quiries/nama/20090722-to-dfp-regarding-potential-downwardeffect-on-local-property-prices.pdf
Dr Malcolm McKibbin BSc MBA DPhil CEng FICE Head of the
Northern Ireland Civil Service
Office of the First Minister & Deputy First Minister
correspondence-from-the-head-of-the-northern-ireland-civilservice
quiries/nama/redacted-28-october-2015---correspondence-fromthe-head-of-the-northern-ireland-civil-service.pdf
Note of NSMC (SEUPB) Meeting. 02. 2009 09 08 Note of NSMC
(SEUPB) Meeting
2008%20Note%20of%20NSMC%20%28SEUPB
%29%20Meeting.pdf
FM Robinson and DPM McGuinness Meeting Request - Agenda
Items Email. 2014
2013%20%20FM%20Robinson%20and%20DPM%20McGuinness
%20Meeting%20Request%20-%20Agenda%20Items%20Email.pdf
Letter from NAMA re Resignation of Frank Cushnahan 6. 2013 11
2014%20Letter%20from%20NAMA%20re%20Resignation%20of
%20Frank%20Cushnahan.pdf
Briefing for Minister Noonan - Stormont Meeting with FM Robinson
and MFP Hamilton 2013 09 26
2026%20Briefing%20for%20Minister%20Noonan%20%20Stormont%20Meeting%20with%20FM%20Robinson%20and
%20MFP%20Hamilton.pdf
Bank Debt Restructuring
2003%20Meeting%20Note%20%28in%20form%20of%20PQ
%29.pdf
Briefing Note for Ministers meeting with Sammy Wilson MP MLA
and Minister for Finance Northern Ireland 13th June 2013
2013%20Briefing%20Note%20for%20Minister%20Noonan%20%20Sammy%20Wilson%20MLA%20and%20Minister%20for
%20Finance%20NI.pdf
Min Noonan to S Wilson re appointments to Group to Advise on
NAMA 22. 2012 03
2007%20Min%20Noonan%20to%20S%20Wilson%20re
%20appointments%20to%20Group%20to%20Advise%20on
%20NAMA.pdf
09. 2010 02 17 North - South Ministerial Bilateral 17 Feb 2010
Meeting Note
2017%20North%20-%20South%20Ministerial%20Bilateral
%2017%20Feb%202010%20Meeting%20Note.pdf
CAMPAIGN TO HAVE WATER CONSUMERS WARNED OF TOXIC
CHEMICALS FAILS
EU OMBUDSMAN RULING REVEALS 412,000 CONSUMERS
AFFECTED
17 FEBRUARY 2016
Dear M.R Lowes Commission letter refusing to take action
11/12/2015
11.12.16.pdf
EU Ombudsman letter 10.02.16
A campaign in Europe to have Irish Water customers informed of
toxic chemicals exceeding the World Health Organisation and
European Union safety standards has failed, according to Friends
of the Irish Environment.
The environmental lobby group, which specialises in the
enforcement of European environmental legislation, has been told
by the European Ombudsman that she cannot require the
European Commission to force Irish Water to inform consumers
on their bill that the water they receive contains levels of
trihalomethanes above the EU and WHO permitted levels.
Trihalomethanes are toxic compounds, including chloroform,
which occur in drinking water as a result of reaction between
organic materials, such as peaty soil, when chlorine is added as a
disinfectant. Long-term exposure to THMs include an increased
risk of certain cancers, such as bladder and colon; reproductive

problems such as miscarriages, birth defects, and low birth rates;
and damage to the heart, lungs, liver, kidney, and central
nervous system.
FIE says that trihalomethanes are volatile chemicals that are
easily removed by simple carbon filters if the consumer knows
that his water contains them. Because they are volatile, the
statement continues, there are particularly dangerous in
enclosed areas with poor ventilation, through prolonged
showering, bathing, ingestion, or in Jacuzzis, with pregnant
women advised in particular to avoid exposure.
During an investigation of the complaint by FIE the Irish
authorities informed the Commission that on the basis of their
last review, around 412,000 persons are possibly affected by
THM exceedances in 79 public water supply zones.
While they agreed that there is a need to substantially improve
consumer communications in relation to THMs, they have
consistently refused to inform consumers on their bills when the
level of trihalomethanes exceeds the WHO and EU recommended
levels, instead arguing that all Irish Water customers can find out
if their water supplies exceed the limit through their website,
which they are informed of through Irish Water billing which
reaches over 1.5 million domestic premises.
FIE Director Tony Lowes said that the Irish Water website only
gives consumers a snapshot of the most recent water quality
results for their supply and does not include previous readings
which may have shown high levels of the toxic chemicals
requiring filtration upgrades. Thus, a resident of Enniskerry
seeking water quality results will not see that his water is
contaminated with these toxic chemicals through the Irish Water
site, although the Enniskerry public supply is listed on the EPA
Remedial Action List as needing an upgrade to filter
trihalomethanes.
While Irish Water suggests that consumers can find further
information on the EPA websites Remedial Action List, in fact
this list omits supplies covering almost 150,000 of the 412,000
consumers affected.
Emily OReilly, European Ombudsman, wrote to the organisation
that I appreciate that not all customers of the Irish water service
(Irish Water) will be satisfied with the approach to information
provision proposed by the Irish authorities. Some customers may
prefer to be informed directly rather than having to consult a
website. And of course there will be customers for whom
consulting a website proves either difficult or not possible.
Ms OReilly said that case law prevented her from requiring the
Commission to take legal proceedings against Ireland, suggested
the organisation approach the Irish Energy Regulator, who is in
charge of complaints against Irish water. The group is also taking
legal advice about consumer rights.
Mr Lowes said The core of this problem is land use policies that
are allowing the draining of peat soils for forestry, farming, and
peat extraction to contaminate drinking water supplies a
problem that is becoming worse as intense rainfall events
increase.
ENDS
Commission letter refusing to take action
11.12.16.pdf
EU Ombudsman letter
Contact: Tony Lowes 027 74771 / 087 2176316
Sample Consumers affected (while we have not included all the
supplies on the remedial action list, it omits almost 150,000
consumers. Ask Irish water why.)
Wicklow Wicklow Regional Public Supply 12,000, Enniskerry Public
Supply 2,839, Wicklow Avoca / Ballinclash Public Supply1,506
Kerry Lisarboola 20,967, Ballymacadam 3,629
Meath East Meath 51,932
Mayo Lough Mask 36,939, Ballina 15,000, Kiltimagh 1,692
Cork Drimoleague 825; Kealkill 795; Schull 1,762
Donegal Cashilard 400, Fintown 352. Greencastle 1,000 Pettigo
510, Portnoo-Narin 941,
Rathmullen 270
Galway Ballinasloe 10,270, Portumna 2,719

Kilkenny City 17,083, Kilkenny Inistioge 1,452
Leitrim South Leitrim Regional 16,566
Longford GRANARD 1,915, LONGFORD CENTRAL 8,717
Monaghan Lough Egish 8,497
Sligo Lough Gill Regional Water Supply 13,668, South Sligo
Regional Water Supply 1,403
Waterford Lismore 2,157, Ring/Helvick 1,104, Tallow 1,197
Roscommon North Roscommon Regional Water Supply Scheme
6,762
http://www.epa.ie/pubs/reports/water/drinking/Q4_2015_RALforwe
b.pdf
----------------------See the worrying trends identified in Scotland in 2013 and
questions for Ireland:
The lack of an improvement in THM compliance is extremely
disappointing, especially in light of the additional efforts made by
Scottish Water to achieve improvements in this respect. A
number of treatment works with THM issues, such as Gairloch,
Achmore and Shieldaig, were replaced during 2012 making the
lack of progress all the more surprising.
Analysis of the data by DWQR shows that the pattern of THM
failures in 2012 changed compared with previous years. Eighteen
of the 29 supplies recording failures in 2012 did not fail in 2011 a particularly concerning trend. Now, many failures are occurring
where the treatment processes present at the site should, in
theory at least, be able to treat the water to a standard needed to
avoid THM formation.
Seven out of the 29 failing supplies had membrane treatment.
None of these supplies should be producing water that fails the
THM standard, and these failures suggest that the integrity of the
nanofiltration membranes has been breached. To put this another
way, Scottish Water has failed to monitor and replace membrane
modules before they deteriorate to an extent that they allow
organic material to pass through. Scottish Water acknowledges
this and has implemented processes to ensure timely
intervention takes place.
One contributory factor at some sites may be a change in the
quality of raw water, meaning that a once adequate treatment
process is now unable to cope. The extent of this issue has yet to
be fully quantified, but Scottish Water must gain an intimate
understanding of the quality of water it has to treat and design,

build and optimise treatment processes accordingly.
http://www.gov.scot/Publications/2013/08/3583/2
See for example the Nova Scotia warnings:
https://www.novascotia.ca/nse/water/thm.asp
Irish Referendum Count at Cork City Hall
Keep a good eye on those ELECTION ballot boxes from here on in

Remember this
Oct 3, 2009
Video taken at Cork City hall Ireland during Irish Referendum
ballot box deliveries to the central ballot count center showing a
man removing a ballot box from where they were to be stored to
be ready for the referendum count next morning
https://www.youtube.com/watch?v=t764ACqXK3M
Published on Jun 6, 2012
something stinks
If these pricks get in again you know its a fix

If they have sample papers what is to stop them having real ones.
Corruption is alive and well feb 25th 2016 leaflet already filled in
meath
Humphries refuses to say if she knew #JohnMcNulty was FG
Seanad nominee when she appointed him. 'I have no role to play
in FG selection.'
Heather Humphreys 25 09 2014
https://cf-media.sndcdn.com/rgR1rUnV9Cs3.128.mp3?
Policy=eyJTdGF0ZW1lbnQiOlt7IlJlc291cmNlIjoiKjovL2NmLW1lZGlh
LnNuZGNkbi5jb20vcmdSMXJVblY5Q3MzLjEyOC5tcDMiLCJDb25kaX
Rpb24iOnsiRGF0ZUxlc3NUaGFuIjp7IkFXUzpFcG9jaFRpbWUiOjE0N
TYyNzM0MjZ9fX1dfQ__&Signature=PtDUluS5ehoyrmWpwTWAZx
Mor8ERf24GKEbwtFRcncgUntZudZDj0qf4PvDWG0Vwah5ZlK5wXDkI1T1Xrv0K44Q~ddXKL8qra~ZAXrmLuL7bbdpK2t6XxZsC
uKKSKCwO56hv07cbz5ofTz~FHVMbkLB6B3~kx4JGwteo2Iu0vWAv
-n3RW50K5rixLDFSNRsSCs3297XIGtbG2BpEMgU1WBYCEaTkiL6E7l2Q66LPsVd2hGSMFm
ziVM942Z4n2DsigvpJ1g7b9I95Y9OiexuOBE6Ap8CWYgcXBuJoKCD
EsBPPEHm-kIL4bYEQB0XO29fBRngTl8swfciFu5xJw-xw__&Key-PairId=APKAJAGZ7VMH2PFPW6UQ
Enda's McNulty Gaffe Enda misled the Dil in 2014
https://fbcdn-video-i-a.akamaihd.net/hvideo-ak-xft1/v/t43.17922/12732668_1536764866623028_1067822466_n.mp4?
efg=eyJybHIiOjE1MDAsInJsYSI6MTAyNCwidmVuY29kZV90YWciOiJz
dmVfaGQifQ%3D
%3D&rl=1500&vabr=120&oh=373fc5fa2ad31f04580dcdbb16224
a3f&oe=56CD1D11&__gda__=1456289911_25bdae346dd6099a3
803e47026234f78
Enda Kenny dropped a clanger on the leaders final debate on
#RTE when he admitted that it was he who appointed
#JohnMcNulty. It was #GerryAdams who pointed it out, did Enda
mislead the dail ? can he survive this scandal 3 days before the
election ? Feb 23rd 2016 Tuesday
https://vimeo.com/156492525
by Rita Cahill
EU Referendum: 1975
Posted: 21/02/2016
Britain's last referendum on its membership with the EU was in
June 1975. Back then, the country needed Europe. The '75
referendum, as with any vote of political significance, was largely
focused on the economy following the UK's dire financial state.
The common market shone as an escape from the nation's
desperate socio-eco reality and opened up an alluring world of
greater business enterprise. Ted Heath, the Conservative Prime
Minister, had always been an EU man - critical of Britain's 'special
relationship' with the U.S., he instead desired to shape Europe

into becoming a third super-power.
The fear among the EU's other member states of Britain leaving
Europe in '75 was far from what it is today. With the seventies
being as dire as they were financially, Britain was known as the
"sick man of Europe", a sidelined country that, stay or go,
wouldn't have caused too much chaos among other EU heads.
That was America's view of us, looking from the outside in. In
2016, however, the picture is very different. David Cameron was
finally granted a reformed EU deal earlier this week largely due to
the fact that Europe needs Britain, rather than vice versa. The
employment opportunities that bring migrants over to the UK not
only help the whole of Europe economically, but also provide a
stability that wouldn't be there had Britain not joined the EU.
Although Britain's prosperity inevitably means that the nation
contributes more generously to the community's budget, the
financial benefits end up being spread across Europe as a whole
and without that support, other members would suffer.
Of course, the UK's economy is also a reason why some will
choose to vote Out on June 23rd, given that the country finds
itself in far better financial circumstances than it did 40 years
ago. The argument to protect our boarders, limit migration and
curb welfare opportunities to other EU workers has recently
gained momentum, not least by some within Cameron's own
Cabinet. An "emergency brake" on migrants' in-work benefits for
four years when there are "exceptional" levels of migration, and
eliminating Britain from the EU's quest for an "ever closer Union"
are the key areas that Cameron has negotiated. The full deal may
be more than what some expected he'd come back from Brussels
with, but for some it's simply not enough.
Leader of the Commons, Chris Grayling, was one of the first to
state that he would be supporting the Out campaign, and was
soon followed by Iain Duncan-Smith, Theresa Villers, John
Whittingdale, and the most high-profile, former education
secretary Michael Gove. Slowly, more Eurosceptics are emerging.
For Cameron, allied support from his Cabinet is essential for the
smooth running of the In campaign. It's fitting to remember that
despite her distrust of Europe during the 1980s, Thatcher voted
Yes to Europe in '75, loyally on board Team Heath. She
subsequently emerged as Tory Leader. Boris Johnson, however,
has decided to turn his back on Team Dave. If Cameron loses, a
challenge to his leadership would be inevitable. For the Mayor of
London, it seems that he has spotted a convenient gamble with

Europe that could work to his political advantage.
http://www.huffingtonpost.co.uk/emily-stacey/eu-referendum1975-vs-2016_b_9285756.html
Lessons from the 1975 referendum - Business for Britain
http://businessforbritain.org/1975vs2015.pdf
in the previous referendum in 1975. The broad arguments about
greater prosperity and Britain's influence in the wider world from
participation in. Europe
http://www.kas.de/wf/doc/kas_37142-1522-1-30.pdf
HOUSES OF THE OIREACHTAS JOINT COMMITTEE ON EUROPEAN
UNION AFFAIRS UK/EU FUTURE RELATIONSHIP- IMPLICATIONS FOR
IRELAND JUNE 2015 grant UK citizens a say on Europe by
referendum. Political ... In 1975, the UK held a referendum on
whether they should remain a member of the EU.
http://www.oireachtas.ie/parliament/media/committees/euaffairs/
Agreed-Report-UK-EU-Future-Relations_Updated.pdf
Camerons renegotiations (or Russian roulette) with the EU An
interim assessment Michael Emerson Of the EU in the 1975
referendum) Sep 15, 2015
https://www.ceps.eu/system/files/WD413%20ME%20Camerons
%20renegotiations_0.pdf
Report of the Commission on the Conduct of Referendum 1975
Referendum, Fellow, Nuffield College, Oxford; Dr. Roger
Mortimore, Political Assistant to They too favour a referendum on
European Monetary Union and propose a referendum
https://www.ucl.ac.uk/spp/publications/unit-publications/7.pdf
Britain in Europe and the National Referendum 1975 Campaign.
document might be prepared by representatives of the main
campaigning. REFERENDUM- DRAFT WHITE PAPER Memorandum
by the Lord President of the Council on Page 13 and 14 Ireland
under Article 46 and 27
http://filestore.nationalarchives.gov.uk/pdfs/small/cab-129-181-c19.pdf
ANOTHER BRITISH SELL-OUT!

1998 Stormont Treaty (AKA "Good Friday Agreement")
Actual Voting Results Compiled by Richard Wallace, 1999 - Sources below
GFA Voting Results - Population and Vital Statistics
Northern Ireland: (6 Counties)
Total population of Northern Ireland = 1,688,600 (1998
estimated figure)
Total Electorate in Northern Ireland = 1,490,900
Number of YES votes NI = 676,966
Percentage of Electorate in NI voting YES = 45%
Percentage of Population in NI voting YES = 40%
Turnout in NI to the polls: 81.1%
Percentage not voting: 19%
Republic of Ireland: (26 Counties)
Total population of Republic of Ireland = 3,705,000
Total Electorate in Republic = 2,845,576
Number of Yes Votes in Republic = 1,442,583
Percentage of Electorate in Republic voting YES = 51%
Percentage of Population who voted YES = 39%
Turnout in Republic to the polls: 56.3%
Percentage not voting: 43.97
32 County All-Ireland:
Total population of Ireland = 5,393,600
Total Electorate in Ireland = 4,336,476
Number of YES votes in Ireland = 2,119,549
Percentage of Electorate voting YES in Ireland = 49%
Percentage of Ireland Population voting YES = 39%
ARTICLES 2 + 3
Under the terms negotiated by the "Good Friday" 1998 Stormont
Treaty, articles 2+3 of the Irish Free State Constitution were
signed away; removing Ireland's constitutional claim to the
territory of the Six Counties, and thereby removing any
entitlement by Dublin to any say at all in the affairs of Northern
Ireland.
BEFORE 1998:
Article 2.
The national territory consists of the whole island of Ireland, its
islands and the territorial seas.
Article 3. Pending the re-integration of the national territory, and
without prejudice to the right of the Parliament and Government
established by this Constitution to exercise jurisdiction over the
whole of that territory, the laws enacted by that Parliament shall
have the like area and extent of application as the laws of
Saorstt ireann and the like extra-territorial effect.
AFTER 1998:
Article 2.
It is the entitlement and birthright of every person born in the
island of Ireland, which includes its islands and seas, to be part of
the Irish nation. That is also the entitlement of all persons

otherwise qualified in accordance with law to be citizens of
Ireland. Furthermore, the Irish nation cherishes its special affinity
with people of Irish ancestry living abroad who share its cultural
identity and heritage.
Article 3.
1. It is the firm will of the Irish nation, in harmony and friendship,
to unite all the people who share the territory of the island of
Ireland, in all the diversity of their identities and traditions,
recognising that a united Ireland shall be brought about only by
peaceful means with the consent of a majority of the people,
democratically expressed, in both jurisdictions in the island. Until
then, the laws enacted by the Parliament established by this
Constitution shall have the like area and extent of application as
the laws enacted by the Parliament that existed immediately
before the coming into operation of this Constitution.
2. Institutions with executive powers and functions that are
shared between those jurisdictions may be established by their
respective responsible authorities for stated purposes and may
exercise powers and functions in respect of all or any part of the
island.
SOLD OUT BY ANOTHER BRITISH "TREATY"
http://www.irishfreedomcommittee.net/HISTORY/StormontTreaty/1
998_articles2+3_surrendered2.htm
What "PEACE PROCESS"???
Heres what the 1998 Good Friday Treaty got for Ireland
Required Articles 2 and 3 of the Irish Constitution to be reworded, REMOVING Irelands claim to the Northern Six Counties.
Solidified the artificial and illegal BORDER dividing Ireland.
Revived a hated STORMONT Government nothing more than a
puppet seat of British Government in Ireland.
Paid former Republicans to administer British rule in Ireland.
Guaranteed a Loyalist VETO to any decisions made by these
new British ministers in Stormont.
Created a new paramilitary PROVO POLICE FORCE to assault
and murder republicans who continue to speak out against British
occupation in Ireland.
Ushered in draconian legislation-- condemned internationally by
human rights organizations-- making the word of a SINGLE police
officer sufficient evidence to convict someone.
Revoked POLITICAL STATUS, hard-won in 1981 Hunger Strikes,
for Republican POWs in Maghaberry Prison, Occupied Six
Counties; and re-enforced CRIMINAL-IZATION policies against

Republican POWs in Portlaoise Prison in the Free State.
Promised PEACE to Nationalist residents of the North of
Ireland; who instead have got, since Peace was imposed in April
1998:
Over 1000 Loyalist pipebomb attacks on Nationalist homes;
The brutal assassination of civil rights attorney Rosemary
Nelson, murdered with blatant collusion of British security forces;
Continued racist, and often violent, Orange Order marches
being forced through Nationalist neighborhoods; where they are
not wanted;
Introduction of a new and more lethal plastic bullet in Spring
2001;
Ongoing campaign of assault and murder upon outspoken
republicans who oppose this sham PACIFICATION PROCESS.
ANOTHER BRITISH SELL-OUT!
http://www.irishfreedomcommittee.net/HISTORY/StormontTreaty/ir
ish_ayes_voting.htm
Delegations will find attached a revised version of the draft
Decision of the Heads of State or Government, meeting within the
European Council, concerning a New Settlement for the United
Kingdom within the European Union.
http://www.politico.eu/wpcontent/uploads/2016/02/BrexitConclusions.pdf
The Manthat questioned Mary Lou on Grafton Street today, who
RTE described as a small business owner, is the Irish CEO of
Sarasins, an international investment company with assets of
12.7 billion sterling. No wonder he's doesn't want high earners
taxed.
Sarasin's Bank is currently involved in 462 million euro tax
evasion case. http://www.swissinfo.ch//swiss-help-germanswith-/41078438
FG Deputy Seymour Crawford and his brother Fergus Crawford

Sarasin said the new "landmark location" puts them closer to
many of its clients. The office move will also enable the business
to further expand client servicing and support functions.
Sarasin's Irish boss Fergus Crawford commented: "This is a really
exciting time for Sarasin & Partners in Ireland.
Our relocation represents a major milestone in the growth of
Sarasin & Partners, one which we have worked hard to achieve.
Since launching in 2008, we have seen substantial growth and a
particularly positive response to our global thematic investment
approach in Ireland.
Our historic new location is a wonderful place for staff to continue
to thrive and we very much look forward to welcoming new and
existing clients to our office."
And first cousin of John Perry FG
Debate on 17 December: European Union (Croatian Accession
and Irish Protocol) Bill (HL Bill 59) and European Union
(Approvals) Bill 2012
http://researchbriefings.parliament.uk/ResearchBriefing/Summary
/LLN-2012-044
European Union (Croatian Accession and Irish Protocol) Bill
Wednesday, December 12, 2012
http://www.publications.parliament.uk/pa/bills/cbill/20122013/0076/20130076.pdf
The Protocol has been ratified by the Oireachtas: European
Communities (Amendment) Act 2012
And by Austria:
European Communities (Amendment) Act 2012
http://www.irishstatutebook.ie/eli/2012/act/21/enacted/en/print
Prague, May 16 (CTK) - The Czech government yesterday agreed
with Ireland's protocol to the Lisbon Treaty on certain guarantees,
a source well-versed in the government meeting has told CTK.
In 2008, Ireland rejected the Lisbon Treaty, regulating the rules of
the EU's functioning, in a referendum.
The Irish approved the document only in a repeated referendum
held in October 2009, under the Czech Republic's EU presidency,
after the EU member states pledged to provide certain
guarantees for Ireland.
They include the preservation of Ireland's traditional policy of
military neutrality and national sovereignty concerning taxation
and the right to life and the family (ban on abortion).
The protocol is to come into force by the end of June, 2013.
"The protocol does not contain any new commitments for the
Czech Republic, and it only confirms the interpretation of certain
provisions of the Lisbon Treaty," says the report on the protocol
submitted to the government.
President Vaclav Klaus announced this week that he would assign
Czech Ambassador to EU Milena Vicenova to sign it immediately
after the government's approval.
Signing of Irish Protocol to be added to the Treaty on the
Functioning of the European Union
The Minister for Europe (David Lidington): An Intergovernmental
Conference was convened yesterday, 16 May 2012, in the

margins of Coreper, to sign the Protocol put forward by the Irish
Government during negotiations on the Treaty of Lisbon. The
Protocol will need
also to be ratified by all 27 Member States before it can be
attached to the Treaty on the Functioning of the European Union
and the Treaty on European Union.
In the UK, under the European Union Act 2011, the Minister must
lay a statement before Parliament under section 5 of the Act as to
whether, in the Ministers opinion, the Protocol falls within section
4 of the Act - cases which attract a referendum. The 2011 Act
also requires primary legislation to approve the Protocol before
the UK can ratify it. The Statement will be laid within the two
month period specified in the Act and primary legislation will be
introduced in due course.
http://www.parliament.uk/documents/c...h-Protocol.pdf
This means that the final stage, ratification of the Protocol by EU
member states, can proceed.
The final stage, ratification of the Protocol by the EU member
states, is underway.
The Protocol has been ratified by the Oireachtas: European
Communities (Amendment) Act 2012
And by Austria:
http://www.minbuza.nl/en/key-topics/...51/012628.html
It's scheduled to be ratified by the UK parliament quite soon:
http://www.publications.parliament.u...6/20130076.pdf
The European Union (Croatian Accession and Irish Protocol) Bill
was considered by a Committee of the Whole House on Tuesday
27 November 2012.
No amendments were made to the Bill. The Bill passed third
reading and will now be considered by the House of Lords.
Committee stage of EU (Croatian Accession and Irish Protocol) Bill
- News from Parliament - UK Parliament
On 17 December the House is expected to consider the second
readings of two Bills relating to the European Union: the European
Union (Croatian Accession and Irish Protocol) Bill and the
European Union (Approvals) Bill [HL].
Debate on 17 December: European Union (Croatian Accession
and Irish Protocol) Bill (HL Bill 59) and European Union
(Approvals) Bill [HL] (HL Bill 57) - Lords Library Note - UK
Parliament
Protocol on the concerns of the Irish people on the Treaty of
Lisbon
13-06-2012
https://verdragenbank.overheid.nl/en/Verdrag/Details/012628
The amendment to the EU treaties known as the Protocol on the
concerns of the Irish people on the Lisbon Treaty has been in
force since 1st December 2014, following its ratification by Italy
on 25th November 2014. The full text of the Protocol
uri=OJ:L:2013:060:0131:0139:EN:PDF
The ratification sequence can be seen here:
https://verdragenbank.overheid.nl/en/Verdrag/Details/012628
Meantime Irish concerns have changed.
"Gladstone .. spent his declining years trying to guess the answer
to the Irish Question; unfortunately, whenever he was getting
warm, the Irish secretly changed the Question, ...
W.C. Sellar, 1066 and All That: A Memorable History of England
Putin must be relieved to know that the Skibbereen Eagle has got
its eye on other matters...
And Irish people can breathe a sigh of relief that our mighty
military forces, comparable in their effectiveness and reach to
those of Alexander the Great, will not be dragged into any
potential conflict between Russia and other EU member states.
The amendment to the EU treaties known as the Protocol on the
concerns of the Irish people on the Lisbon Treaty has been in
force since 1st December 2014, following its ratification by Italy
on 25th November 2014.
The full text of the Protocol:
http://eur-lex.europa.eu/LexUriServ/...31:0139:EN:PDF
The ratification sequence can be seen here:
https://verdragenbank.overheid.nl/en...Details/012628
Meantime Irish concerns have changed.
"Gladstone .. spent his declining years trying to guess the answer
to the Irish Question; unfortunately, whenever he was getting
warm, the Irish secretly changed the Question, ...
W.C. Sellar, 1066 and All That: A Memorable History of England
I think the Irish people may be concerned once again with these
matters, especially Article 3 of the Protocol.
Protocol on the concerns of the Irish people on the Treaty of
Lisbon (13 June 2012)
http://www.cvce.eu/content/publication/2013/10/16/97d2f6af009e-4866-add4-306379e6c0fc/publishable_en.pdf
Lisbon Treaty was deposited in Rome
Treaty, amending the Treaty on the European. Union and the ...
European Union and the Czech Republic, Given the decision of the
High Court in the Stuart.
http://www.europeanfoundation.org/wpcontent/uploads/2014/05/The-European-Journal-August-2008.pdf
British Brinkmanship and Gaelic Games: EU Treaty Ratification in
the
UK and Ireland from a Two Level
Game Perspective
http://www.bbk.ac.uk/politics/our-staff/academic/bjpi12015.pdf
EU treaty ratification since the Supreme Court ruling Crotty v. ...
Parliament a greater say in the ratification process, specify the
conditions under .... Act 2008, allowing the Lisbon Treaty to take
effect in the UK. ... challenge by the entrepreneur Stuart Wheeler,
one of several such ...... Beichelt, T. (2012) ' Recovering space
lost?
Ratification of the Treaty of Lisbon
https://en.wikipedia.org/wiki/Ratification_of_the_Treaty_of_Lisbon
"Parlement wallon CRA 14 mai 2008" (PDF) (in French). Parlement
wallon. p. 50. Retrieved 19 May 2008.
http://nautilus.parlementwallon.be/Archives/2007_2008/CRA/cra18.pdf
Cameron ready to reject bad EU 'Brexit' deal
18 February 2016,
http://www.eubusiness.com/news-eu/britain-politics.16h5/
"Post-referendum survey in Ireland" (PDF). 18 June 2008.
Retrieved 3 October 2009.
http://ec.europa.eu/public_opinion/flash/fl_245_en.pdf
Letter by President Donald Tusk to the Members of the European
Council on his proposal for a new settlement for the United
Kingdom within the European Union
http://www.consilium.europa.eu/press-releasespdf/2016/2/40802208284_en_635900130000000000.pdf
Withdrawal clause Article 50 of the Treaty on European Union
provides for a mechanism for the voluntary and unilateral
withdrawal of a country from the European Union (EU).
http://eur-lex.europa.eu/print-pdf.html?
pageTitle=Glossary+of+summaries&currentUrl=%2Fsummary
%2Fglossary%2Fwithdrawal_clause.html%3Flocale%3Den
In the event of a Leave vote, a country can withdraw from the EU
two years after notifying the European Council of its intention to
leave. However, leaving would still involve "complex and
probably lengthy negotiations", a Parliamentary briefing paper

concluded. Talks would be held on the future of the UK's
relationship with the EU, including whether it could still have
access to the single market. Resolving all this could take some
time.
Suspension clause
Article 7 of the Treaty on European Union allows for the
possibility of suspending EU membership rights (such as voting
rights in the Council) if a country seriously and persistently
breaches the principles on which the EU is founded (liberty,
democracy, respect for human rights and fundamental freedoms,
and the rule of law). Nevertheless, that countrys membership
obligations remain binding.
According to Article 7, on the proposal of one third of EU
countries, or of the Commission or of the European Parliament,
the Council, acting by a majority of four fifths of its members,
having obtained the European Parliaments consent, may
determine that there is a clear risk of a serious breach of these
fundamental principles by an EU country, and address
appropriate recommendations to it.
Article 354 of the Treaty on the Functioning of the European
Union lays down the voting procedures to be used by the main
European institutions when an EU country faces the application of
Article 7. The country in question does not take part in the vote.
It does not figure in the calculation of the one third of countries
required for the proposal or the four fifths required for the
majority. Parliaments consent requires a two-thirds majority.
European Council
Under the Treaty of Lisbon, the European Council became an EU
institution. The treaty also created the new position of the
President of the European Council. In late 2014, Donald Tusk was
elected its president for a period of two and a half years.
Comprising the Heads of State or Government of the EU
countries, it meets at least 4 times a year and includes the
President of the European Commission as a full member.
The European Council's role is to provide the impetus, general
political guidelines and priorities for the EU's development
(Article 15 of the Treaty on European Union - TEU).
It does not exercise any legislative function. However, it may be
consulted on criminal matters (Articles 82-83 of the Treaty on the
Functioning of the European Union - TFEU) or on social security
matters (Article 48 of the TFEU) where an EU country opposes a
legislative proposal in these areas.

Its decisions are taken by consensus or, where so provided by the
treaties by unanimity, qualified majority or simple majority. The
conclusions of European Council proceedings are published after
each meeting.
Have a look and see who was the European Chairperson The
Trilateral Commission
Jean-Claude Trichet
http://trilateral.org/

May 31sy 2012
the same day of referendum
something stinks
Jun 6, 2012
something stinks
How come RT knew the results on Same day as Referendum 31st
may 2016, the only way they could havee Gotten exact Results
before boxes were opened is because it Was Already Rigged with
exact Result numbers of The count This was a Fuck up on medias
half and government and you are Correct it was rigged, this is
your proof Right Here in video, the same day in evening i
Recorded this myself and Asked this Chap to Put it up on youtube
Quickly, please Copy this Video and Share it Around,
Catherine Murphy: Irish Water

company met with 'Phil' before
getting 'lucrative contract'
The Social Democrat TD made a number of claims about Abtran in the Dil
today.
Jan 28th 2016,
Phil Hogan is now an EU Commissioner.

Image: Laura Hutton/Photocall Ireland
/Photo Text content

Updated 4.32 pm
CATHERINE MURPHY TD has claimed that former
Environment Minister Phil Hogan lobbied for a company
that won an Irish Water contract after he received an e-mail
referring to him as Phil.
The company in question is Abtran, which operates Irish
Waters 24/7 call centre in Curraheen outside Cork City.
Deputy Murphy claimed that Abtran was awarded the
lucrative contract despite high-profile failings when the
company operated call centres for the Local Property Tax
and educational grant service Susi.
Murphy said that Abtran had at least 10 other government
contracts, something she said appeared to show a
favouring of the company in the awarding of State tenders.
Through Freedom of Information Ive established that on 15
February 2012, the then minister Phil Hogans private
secretary received a fairly informal email seeking a meeting
with Phil, in order to lobby on behalf of Abtran, Murphy

told the Dil today.
On the same day at five oclock an e-mail was sent saying
that the minister had agreed to meet the company on 27
February. We know through the work by Gavin Sheridan
[and his] ministers diary that the minister met both the
person who sent the original lobbying email, Mr OBurns,
and the co-owner of Abtran.
Abtran was awarded the contract in March 2013 and Murphy
says it is worth 50 million over four years.
The Kildare North TD also said a State investment vehicle
made an investment of an undisclosed sum in Abtran in late
2015.
View image on Twitter
Follow
TheJournal Politics
. raising concerns about the awarding of the Irish Water call

centre contract to Abtran.
12:35 PM - 28 Jan 2016
25 25 Retweets12 12 likes
Source: TheJournal Politics/Twitter
Responding to the claims made by Murphy, Irish Water says

that the contracts it awards fully comply with procurement
guidelines and were followed in this case.
The contract for the operation of Irish Waters contact
centre was awarded after a thorough Europe wide public
procurement process, the company said in a statment.
Final tenders were evaluated against a range of criteria and
key deliverables with Abtran emerging as the preferred
bidder before being awarded the contract.
Responding to claims about Abtrans performance with other
state agencies, Tnaiste Joan Burton said that, while there
were teething problems with the Susi grant system, it was
ultimately successful.
The Susi system of college applications is now deemed to be
one of the best new systems to be installed by any Irish
Government, she said.
The overall Susi project has actually worked very well despite
the teething problems.
The Tnaiste said that the Local Property Tax system also
worked in a very efficient and very effective way.
Burton added that the government has introduced the
Regulation of Lobbying Act to increase transparency.
Murphy said that while she welcomes such legislation, in this
particularly case the period in question when the contract
was awarded lies outside the Irish Waters FOI window by a
number of weeks.
The deputy went on to say that securing information from
Irish Water through the use of FOI is like pulling hens
teeth.
http://www.thejournal.ie/phil-hogan-abtran-irish-water-2572152Jan2016/
A GOVERNMENT-BACKED INVESTMENT fund plans to

put its money into Abtran the outsourcing company that
handles Irish Water billing and complaints.
Carlyle Cardinal Ireland (CCI) today announced it was
investing an undisclosed sum in the company, which
employs about 2,000 people across its offices in Cork and
Dublin.
The privately-managed 292 million CCI fund was set up in
2013 with support from the governments then-National
Pension Reserve Fund (NPRF), which put 125 million into
the pool. It also includes money from Enterprise Ireland and
private investors.
The funds stated aim was to take a stake on a commercial
basis in Irish small and medium-sized businesses for
amounts worth between 5 million and 50 million. It has
previously invested in Payzone and chocolate maker Lily
OBriens, among others.
Carlyle managing director Peter Garvey said Abtran was a

deeply innovative company with an excellent management
team that had a vision for growing the business.
Its success to date has been built on an impressive track
record of high quality service delivery for a diverse base of
clients, he said.
Cardinal Capitals John Dolan said: The Abtran team have
exciting plans for the development of the business in the
medium term and using CCIs network and resources we
look forward to working with management to accelerate
those growth plans
Abtran announced in March that it was hiring 350
temporary staff to handle Irish Water customers in the leadup to the first bills being sent out in April.
An Abtran jobs announcement in July

Source: Conor McCabe
The company also handles customer service and other

outsourced work for companies and government agencies
like Electric Ireland, Sky and the HSE. In 2009 it was
charged with handling the calls for the controversial Local
Property Tax.
The governments Irish Strategic Investment Fund (ISIF),
which replaced the NPRF late last year, will also have put an
estimated 450 million directly into Irish Water in shortterm loans by the end of 2015.
http://www.thejournal.ie/abtran-irish-water-2462058-Nov2015/?
r_dir_d=1
Frances Roe says >> Don't say you were never asked. We're
supposed to be smart people
https://www.surveymonkey.com/r/NationalDrugsStrategy
National Drugs Strategy Consultation
Email: yourviews@drugsstrategy.ie
Write: Public Consultation Questionnaire or to National Drugs
Strategy, PO Box 12778, Glenageary, Co DublinPhone: LoCall 1890 10 00 53http://www.thejournal.ie/catherine-byrnedrug-addiction-29/
Public Consultation on the New National Drugs

Strategy Survey
Web survey powered by SurveyMonkey.com. Create your own online
survey now with SurveyMonkey's expert certified FREE templates.
Very interesting mail to receive this morning in a Seand envelope.

A piece of paper smeared in excrement.
But I'm sure no one in Leinster house did it.
Share the hell out of this and lets see will the Gardai and media ignore
The latest inquiry into allegations of planning corruption in

Donegal has run aground amid fresh uncertainty over how it
should proceed.
Simon Coveney defends shelved report

on Cork council merger
Monday, September 12, 2016
By Eoin English
Irish Examiner ReporterThe minister for local government has
defended the shelved 160,000 Cork council merger report

which is set for an independent review.
Simon Coveney insisted that the Cork Local Government

Review (CLGR), published a year ago last Thursday, wasnt a
total failure despite its merger recommendation splitting
the review group, triggering a judicial review, sparking
controversy and being shelved.
He said it has started a conversation about the future of
the regions local government structures which is essential if
the greater Cork region is to develop as a counterbalance to
the capital.
We are serious about creating a real alternative hub to
Dublin here over the next 10 years. The population in the
greater Cork region is set to increase to 500,000 and we
need to plan for that,he said.
Mr Coveney signalled last July that the review of the CLGR

recommendation will be conducted by a new panel of
experts in a bid to find a compromise.
He said he hopes the review will be complete before the end
of the year, adding: All options are still on the table but Im
hoping to find an agreement between the city and county
about what local government structures will look like.
Mr Coveney was speaking after figures released under the

Freedom of Information Act showed that the CLGR process,
chaired by business consultant Alf Smiddy, cost taxpayers
close to 160,000.
Cork City Council spent just over 67,000 engaging in the
process, Cork County Council spent 43,000 and the
Department of the Environment (now the Department of
Housing, Planning and Community and Local Government),
spent just over 47,000 in support of the CLGR group.
While the five-member CLGR committee Mr Smiddy,
former Kerry county manager Tom Curran, John Lucey SC,
and UCC academics Dermot Keogh and Theresa Reidy
were not paid for their work, just over 5,000 was paid out to
cover their travel costs.
Other costs included secretarial duties, hire of facilities,
advertising, and analytical support.
Following months of public consultation, they published their
final report on September 8, 2015, recommending a merger

of the city and county councils to create a super-council.
However, the group was split three to two in favour of the
merger, with Mr Keogh and Ms Reidy publishing a minority
report arguing for an extension of the city boundary and the
retention of both councils.
Cork City Council has since sought a judicial review of the
CLGR process, and the Smiddy report has been effectively
shelved.
Mr Coveney previously said he recognises that implementing
changes to the regions local government structures will be
difficult unless both councils are on board.
http://www.irishexaminer.com/ireland/
simon-coveney-defends-shelved-reporton-cork-council-merger-420479.html
Spot The Difference in the picture here
Probe into planning corruption claims

stalls
By Caroline O'Doherty
Senior Reporter
Senior Counsel Rory Mulcahy was due to report back to

Government almost a year ago, but there is now no deadline
in place for completion of his work.
The Department of the Environment said: Unforeseen
delays have ensued due to ongoing clarifications being
sought. However, the department is endeavouring to clarify
matters in order for senior counsel to complete the review as
soon as is possible.
The whistleblower whose allegations prompted an earlier
aborted inquiry in 2010, plus a later internal review that was
overturned by the High Court, has pleaded for the
Department to get the new probe back on track.
Gerard Convie, a former senior official with Donegal County
Council, suspended his involvement with it when a sudden
change in the terms of reference late last year revoked a
confidentiality clause; after he had already given several
lengthy taped interviews to Mr Mulcahy.
But he insisted he was not the reason for the hold-up. I

wrote to the minister at the time, Alan Kelly, and asked why
he had changed the terms and what it meant for the
transcripts of those interviews which at the outset were only
meant to be for fact-finding purposes.
I heard nothing back and I said I would have to suspend my
involvement although I stressed I remained ready and willing
to engage again once I got clarification about my situation.
In March this year I got a letter stating the inquiry remained
the ministers priority but Ive heard nothing more. We now
have a new minister, Simon Coveney, and Ive had no reply
to my letters since.
Questions over planning practices in Donegal date back
more than a decade when Mr Convie began compiling a
dossier of cases where he believed there was abuse of
regulations.
He successfully challenged in court an attempt by the
council to sack him and left voluntarily in 2007, now
practicing as a private planning consultant.
He presented a dossier of 20 sample cases to the
Government in 2010, prompting then Green Party
environment minister John Gormley to launch an
independent review. That process was abandoned in 2011
with the change of government and his successor, Phil
Hogan, ordered an internal review. That was completed in
2012 and concluded there was no evidence of irregularities
and questioned Mr Convies motive in making the claims.
Mr Convie challenged the findings in the High Court and in
2013 the Department of Environment had to withdraw the
review, overturn the findings, and apologise to Mr Convie.
http://www.irishexaminer.com/ireland/probe-into-planningcorruption-claims-stalls-420531.html
So let me see...
In one corner you have NAMA and their political whores in
the Dil defending them to the hilt claiming they did nothing
wrong.
And in the other corner...
We have the FBI, Securities and Exchange Commission and
the UK's National Crime Agency looking into Project Eagle for
possible corruption on a massive international scale.
http://www.broadsheet.ie///01/nama-has-done-nothingwrong/
And the BBC Spotlight shows actual proof of wrongdoing on
behalf of an ex-NAMA agent....
https://www.youtube.com/watch?v=g0F_ArGMExQ
Which corner are YOU in?
Ummm sack them fuck off, excute the bastard
irish_water_submission__aarhus_national_implmentation_report_2014_preliminary
http://www.housing.gov.ie/sites/default/files/irish_water_sub
mission__aarhus_national_implmentation_report_2014_preliminary.pd
f
This is Mickey Mc Donald's Story
This is Mickey Mc Donald's Story

The Anti corruption Task Force
These all below ..The police, The Judges, the Politicians and the
doctors are all involved in putting Mickey in prison four times for 1 year
sentences each to cover up corruption and then tried to lock him away
in a Mental institution saying he is mad for saying the police are trying
to kill him and that they are as corrupt as hell , that is 4 years total for
standing up for his rights he was sectioned for going on a pre-stated
hunger strike for one week, to which he was incarcerated to a mental
institution for 14 weeks! Mickey has the Psychiatric Papers for
evidence, Three different Mickey Mc Donald.s were in his psychiatric
report! so he was being treated as different people and different
addresses and Dates of birth on the records were in his file when the
Solicitor sent it to him Kieran Mulholland , the HSE realized the blunder
when they contacted him to voluntarily to hand these documents in or
he will be Jailed ! , so they can destroy them to cover up their crime.
He is now getting threatening letters that they are bringing him to
court and jail him again if he hasn't handed them back asap. The
reason he stated he was going on hunger strike was to highlight his
case to get justice. In which they tried to kill him through Abilify , a
drug that causes sudden unexplained death over prolonged use , he
refused to take it after he was told by inmates what it does , he was
starting to get the side effects then refused to take any more. Just as
well as he would have been dead by now and they would be laughing
from sheer relief that he couldn't expose their corruption and the cover
up of their attempted Murder, and silencing of Mickey Mc Donald from
getting the list of Corruption that they were guilty of out to the public
domain.. But Mickey Mc Donald would not give up . and thank god he
didn't he persevered until the day he could meet people that were
working for the same cause, to stop Corruption on a massive scale and
to fight for HONOR AND JUSTICE and to have it re-instated once and for
all and put an end to greed and corruption in our country so our
children can grow up with freedom liberty and respect and to want
HONOR ABOVE ALL THINGS!!!!!!!!!!!!!!
On 01-10-2009 Micky Mac Donald could see no other way out of a
desperate situation he was laid off as a brick layer. due to heart
problems After a year on the dole it was dropped from 94-00 to 4000 He found it so hard to survive on this paltry amount sitting in the
dark with his electric cut off and no food he liked a smoke and after not
being able to go back to work, he was forced on to the dole so he
rebelled and went down to see the manager of the dole office. After
speaking to the supervisor He became very agitated, He said "FUCK"
and she was furious , He said what you never heard the word "FUCK"
before, anger ripped through me he said at the hopelessness of the
situation it was mental torture ..... what did they want him to do eat .
grass!.........
I knew the police be on their way.....All I wanted was a few weeks of
regular food I was so hungry all the time just trying to manage bills
there was nothing left for food also a hot shower which I missed so
much, a bit of heating, T.V and a cup of coffee when I wanted it, the
small things we take for granted. It was the only alternative for me to
do this, It is a sad situation to be in other people committed suicide as
a way out of it, but that was not for me. The government has a lot to
answer for to force people into these situations with no way out only
Prison or Suicide.
Micky said "The Police had arrived at the dole office , and I was not
prepared for what happened next, He had walked into the hall waiting
for them not knowing that was the area designated for take down's and
there was no camera facing that direction it was pointing away towards
the Main Gate with a 12 foot blind spot deliberately for arrests.
One cop approached him knowing this that is why he approached with
a big grin on his face and immediately stuck his steel toe cap into
Mickey and he continuiously till he got him to the ground, winding him
and they wrestled him to the floor he couldn't breathe, He wan't able
to tell them he had 7 stints in his heart. Kenny O' Hare the thug in
question, Constable, No 22232 stationed in LURGAN Co Armagh was
the thug who done this..
3 security guards from the dole office surrounded Micky on the ground
so the Public could not see what was happening next . Kenny O' Hare
booted him forcefully into the face leaving leaving him seriously
injured and bruised . Micky put his hands over his face to stop the next
boot to the face and it took the skin off his fingers to the bone, He was
kicked repeatedly all down one side of his body and Micky could do
nothing only try to protect his head from the onslaught of the boots
from this savage Kenny O'Hare leaving his body open to the repeated
kicks to his body,. While I had my arms over my head I looked under
my arm and I saw the other cop with him appearing to kick me but not
actually making any contact to my body,just going through the motions
of it. Then O'Hare jumped on his back with his knee into the middle of
his back causing one of the stints to move resulting in shortness of
breath! His injuries are clearly seen in the colour photos
Then O'Hare had handcuffed Mickey while he was on the ground, , he
then kicked him as hard as he could into his stomach and then dragged
Micky up, then shoved him into the back of the Police car and headed
for the police station, So while he was in the police station Mickey said
he could't breathe So O'Hare and The Other Cop Robert brought him to
the hospital. He said he couldn't breathe as his hands were restricted
behind his back and he couldn't expand his lungs is was restricting his
breathing and he asked O'Hare to open the window to put his head out
so he can get a breath...... when O'Hare had kneed him in the back
causing the stint to move was now causing him pain in his chest.
O'Hare said if I stop this car i'll stop your fucking breathing
permanently and the other cop that was alright he was ok , he looked
at him and said to O'Hare anxiously take him straight to the hospital
which O'Hare shut up and had a worried look for once on his face and
went straight to the hospital with Mickey.
In the Hospital they took Xrays and notes, when they asked what
happened he told them and O'Hare legged it out of the hospital leaving
the other cop with Mickey. The Stint moved but miraculously not in a
dangerous way. It was a miracle Mickey did not die from the vicious
assault from O' Hare.
O' Hare had Mickey charged with assault on the Cops! It was heard in a
closed court with no other public members present or other cases
being dealth with on the 22-10-2009 @10-15 am.
A solicitor by the name of Tracy Overling was dealing with his case, she
went into the judges chambers before the court started and came out
and said she can get the assault charges dropped as he had the
photographic evidence saying he didn't assault them, , but he had to
face criminal damages and charges and O Hare get's off scott free with
attempted murder,? He said he didn't want the assault charges
dropped he wanted the whole case contested. so he had no alternative
to sack her and represent him self in the court when it commenced.
Mickey got up on the dock and stated clearly and concisely that it is
not HE will be, he stated I AM charging KENNY O' HARE with first
degree multiple ATTEMPTED MURDER to which the judge replied ARE
YE NOW he said he is giving Mickey 8 MTHS in Maghaberry prison
without giving him a second to explain his case of what happened and
what O'Hare did to him. to this Mickey said you must be pulling me
leg , are ye having a laugh and Mickey laughed at the judge and told
the judge he was nuts....and two screws grabed him, one on each side
of his arms and hauled him out of the dock and took him away down to
the cells and told Mickey you cant talk to the judge like that!
The Solicitor Tracy Overling came down and said if Mickey re-instates
her that she can get him bail and she also told him that the judge had
given him an extra 4 mths on top of the 8 mths for laughing at him.
In Maghaberry Prison Micky was annoyed of the unfairness of it all it
was one thing being forced into starvation putting him in a terrible
situation by the BHS but to be nearly murdered into the bargain and
set up by the judge and the cops as well was all he could bare so he
went on hungerstrike.
HE ASKED TO SPEAK TO THE GOVERNOR but he wasn't allowed to
speak to him and after 4 days on hunger strike he was brought to an
adjudication with them, but he was still not able to talk to the
governor, he was just brought straight to be incarcerated to the Prison
Hospital and then sectioned to a mental institution for 14 weeks.
The reason he stated he was going on hunger strike was to highlight
his case to get justice. In which they tried to kill him through Abilify , a
drug that causes sudden unexplained death over prolonged use, a drug
which is banned in America , he refused to take it after he was told by
inmates what it does , he was starting to get the side effects then
refused to take any more. Just as well as he would have been dead by
now and they would be laughing from sheer relief that he couldn't
expose their corruption and the cover up of their attempted Murder,
and silencing of Mickey Mc Donald from getting the list of Corruption
that they were guilty of out to the public domain..
When Mickey was in the Prison in the hospital wing after 4 days
because he was on hunger strike when he complained about the
amount of bread you were allowed to have, which was 2 slices only.
when Mickey had finished the hunger strike he complained about only
being allowed 2 slices...It was the Nurses and doctors were drugging
the Prisoner Patients and taking their dinners and tobacco .... and not
been allowed to have any tobacco that was allocated to each patient
by the Governor for those who had none and no visitors to leave them
money to buy it. Mickey was then sectioned and taken from the Prison
and put into a mental institution to Saint Lukes for complaining about
this by Dr Pat Mc Mahon as he was brought in to have Mickey assessed
and agreed he needed to be incarcerated to the Mental Hospital.
When he was in St Lukes he was encouraged by Pat Mc Mahon to
submit to voluntary Brain scans and Electric Shock Treatment to which
Mickey refused. When he refused this sort of treatment Pat Mc Mahon
accused him firstly of having abused a female member of staff to
which Mickey had laughed at him.
He then accused Mickey of having abused a number of female
members of staff , 8 nurses to be exact. Mickey told them to put it in
writing the names of these females and their accusations.
He was not allowed out in the fresh air and any form of exercise for two
mths violating human rights conditions they had to erect a 30.000 8 ft

fence which Mickey could have jumped in seconds with security
cameras. The idea of this was to entice Mickey to try make a break for
it and he would have kneedled him and took him out. he would have
been able to take him out successfully saying he put up a fight and his
heart failed, then he would not be able to get his story out to the public
exposing them for what they were doing...
Pat Mc Mahon then forgot to have Mickey held for any of the alleged
abuse of the female staff members and tried to have him shifted to a
mental institution in the Shannon!. He had brought in his golfing buddy
Adrien East a Forensic Psychiatrist as a second opinion, Dr Adrien East
told Mickey that in his opinion he would be reccomending that he
would go to the shannon where he would take the medication whether
you fuckin wanted to or not he told Mickey....
He was assessed by a social worker and a nurse from the Shannon
Mental institution and despite two top psychiatrist recommendations
that he was refused entry to Shannon as they couldn't find anything
Clinically mentally wrong with him.
For 14 weeks in High Security in St Lukes with No medication Pat Mc
Mahon had to let him go so Mickey was sent back to Maghaberry Prison
on the 24th of December and was released on the 13th of January.
If they had krept him in St Lukes it would have been in-definate , they
review you every 6 mths , saying .... No .....your not ready yet .....as
has happened to many cases in there. this is why they sectioned him
so that they would be able to hold him indefinately.
On release any accountability for my detention has still been left
unanswered he stated...
The B.M.A = The British Medical Association.... R.Q.I.A= Regulation and
Quality Improvement Authority: and all the health Ministers involved
who are .....
Edwin Poot's, Jim Wells, and Simon Hamilton
READ ABOUT ABILIFY SIDE EFFECTS AND WHAT HARM CAN THEY DO
OVER PROLONGED USE http://www.rxlist.com/abili/patient-imagesside-effects.htm
Abilify (aripiprazole) is a psychotropic drug (antipsychotic) that alters
brain chemical activity used to treat schizophrenia, mania, depression,
bipolar disorders, autistic disorder, and some irritable behavior
disorders. Generic Abilify is not available in the U.S., but is available in
other countries under the name aripiprazole. Common side effects of
Abilify include .....................
http://www.rxlist.com/abilify-side-effects-drug-center.htm .........
What is the most important information I should know about
aripiprazole (Abilify)?
Aripiprazole is not for use in psychotic conditions that are related to
dementia or pneumonia basically any one with lung or breathing
problems Aripiprazole ABILIFY may cause HEART FAILURE! AND
SUDDEN DEATH ..and you gave this toxic medication to a man

who has 7 stints in his heart!
.Dr Pat Mc Mahon Please do not feign indignation , cut the
crap, you knew well as you had contacted his doctor James Gormley
Old School House, Antrim Road Lurgan to see what medication he was
on if any. As his doctor has confirmed that the doctors in St lukes had
contacted him and Mickey also discussed his annoyance to his doctor
about St Lukes to which he dismissed or never looked into it. So to me
and anyone reading this appears to all that this is a case of attempted
murder on Mickey Mc Donald and cover up by the Doctors. Politicans
Judges and the PSNI , the Policing Board over seen by Dolores Kelly of
S.D.L.P, ....The Police Ombudsman, AND OTHERS THAT WERE
INVOLVED AS ALL ....WILL..... BE REVEALED SOON.
Also they were giving him other medication for another Micky Mc
Donald from Warren Point he has the papers to prove it. Supplied by
Solicitor Ciaran Mulholland. They sent him out his file.
Micky was assessed and given the Abilify on this mans report and
treating him as if he was this man.There are a tremendous lot of side
effects from Abilify and Micky Mc Donald was given them. They told
Micky if he didnt take it they would give it to him in an injection so he
was forced to take it.
Kenny O'Hare 08:00Wednesday 16 December 2015
Kenny O' Hare was up for perjury
http://www.lurganmail.co.uk//charged-with-giving-false-det
Kenneth OHare, c/o Lurgan PSNI, appeared at a preliminary enquiry
last Wednesday at Craigavon Magistrates Court.
A man with an address given as Lurgan police station has been
charged with trying to pervert the court of justice. He is nothing but a
bare face liar, his evidence can not be relied upon on the stand and
this proves it!
The charge against him alleges that on December 31, 2013, with intent
to pervert the course of justice he made a witness statement that
contained false details to the alleged commission of an offence of
disorderly behavior by a male.
It also alleges that he made false details to his attendance and actions
at the home of the male person.
OHare was remanded on his own bail of 750 to appear for
arraignment at Craigavon Crown Court on January 12 next year
Simon Hamilton says...IF I MAY EXPLAIN ME LAIRD WE COULDNT
KILL HIM .
HE REFUSED TO COMPLY.. AND TAKE THE .ABILIFY..
Photo 1.....Edwin Poots says God Built Saint Lukes to permanently
silence people me Lair'd
Photo 2...Jim Wells Former Health Minister says
...OH MY GOD WHAT HAVE WE DONE TO MICKEY MC DONALD!
....
WE SHOULD HAVE KILLED HIM WHEN WE HAD THE CHANCE!me Lair'd

THE CAT IS OUT OF THE BAG!.... HOW CAN WE GET OUT OF THIS
ONE!........me Lair'd..................................
photo 3. The Present health Minister Simon Hamilton says....
IF I MAY EXPLAIN ME LAIRD WE COULDNT KILL HIM .
HE REFUSED TO COMPLY.. AND TAKE THE .ABILIFY..and voluntarily
kill himself , me Laird ................He will not be censoring himself what
he said is the truth the whole truth and nothing but the truth and he
has the evidence to prove it and the hospital reports to back it up
Britain's Cover Up
Is Britain's cover-up of its 1845-1850 holocaust in Ireland the
most successful Big Lie in all of history?

The cover-up is accomplished by the same British terrorism and
bribery that perpetrated the genocide. Consider: why does Irish
President Mary Robinson call it "Ireland's greatest natural 1
disaster" while she conceals the British army's role? Potato
blight, "phytophthora infestans", did spread from America to
Europe in 1844, to England and then Ireland in 1845 but it didn't
cause famine anywhere. Ireland did not starve for potatoes; it
starved for food.
Ireland starved because its food, from 40 to 70 shiploads per day,
was removed at gunpoint by 12,000 British constables reinforced
by the British militia, battleships, excise vessels, Coast Guard and
by 200,000 British soldiers (100,000 at any given moment) The
attached map shows the never-before-published names and
locations in Ireland of the food removal regiments (Disposition of
the Army; Public Record Office, London; et al, of which we
possess photocopies). Thus, Britain seized from Ireland's
producers tens of millions of head of livestock; tens of millions of
tons of flour, grains, meat, poultry & dairy products; enough to
sustain 18 million persons.
The Public Record Office recently informed us that their British
regiments' Daily Activity Reports of 1845-1850 have "gone
missing." Those records include each regiment's cattle drives
and grain-cart convoys it escorted at gun-point from the Irish
districts assigned to it. Also "missing" are the receipts issued by
the British army commissariat officers in every Irish port tallying
the cattle and tonnage of foodstuff removed; likewise the export
lading manifests. Other records provide all-revealing glimpses of
the "missing" data; such as: ...
Irishmen and Irishwomen!Read this site and weep.
Weep for
the agonies and deaths of your people at the hands of genocidists. The
authorities who imposed the curriculum, the teachers and professors who
funneled it into you, have carefully kept you uninformed as to which British
regiment, or that any regiment, murdered your people. Until now, that
information was kept from you. You had no access to it. You do now - you
read it on your computer screen! Commit the regiment's name to memory.
Never, ever, forget it! Learn its British HQ town. As no Jewish person
would ever refer to the "Jewish Oxygen Famine of 1939 - 1945", so no Irish
person ought ever refer to the Irish Holocaust as a famine.
This page provides details of the

Regional Rate which is set by the NI
Executive.
Regional Rate Order 2016

On 22 February the Assembly approved the
Regional Rates Order 2016, which fixes the
amounts of the regional domestic and nondomestic poundage used for the next financial
year. For 2016-17, both the domestic and nondomestic regional rate in Northern Ireland will
be uplifted in line with inflation by 1.7%.
The Assembly also agreed to continue the
Empty Shops Rates Concession and the Rural
ATMs exemption for a further year.
From 1 April 2016 the domestic regional rates,
expressed in terms of pence per pound of
rateable value, will be 0.4111 pence and the
non-domestic regional rate will be 32.40 pence.
Taken together, the domestic and commercial
regional rates are forecast as part of the
Budget to raise in the region of 660m in the
forthcoming financial year.
Sinn Fin charge for water in Northern Ireland through LPT (called the
domestic rates in NI).
From Cork harbor on one day in 1847 2 the AJAX steamed for
England with 1,514 firkins of butter, 102 casks of pork, 44
hogsheads of whiskey, 844 sacks of oats, 247 sacks of wheat,
106 bales of bacon, 13 casks of hams, 145 casks of porter, 12
sacks of fodder, 28 bales of feathers, 8 sacks of lard, 296 boxes
of eggs, 30 head of cattle, 90 pigs, 220 lambs, 34 calves and 69

miscellaneous packages. On November 14, 1848 3, sailed, from
Cork harbor alone: 147 bales of bacon, 120 casks and 135 barrels
of pork, 5 casks of hams, 149 casks of miscellaneous provisions
(foodstuff); 1,996 sacks & 950 barrels of oats; 300 bags of flour;
300 head of cattle; 239 sheep; 9,398 firkins of butter; 542 boxes
of eggs. On July 28, 1848 4; a typical day's food shipments from
only the following four ports: from Limerick: the ANN, JOHN GUISE
and MESSENGER for London; the PELTON CLINTON for Liverpool;
and the CITY OF LIMERICK, BRITISH QUEEN, and CAMBRIAN MAID
for Glasgow. This one-day removal of Limerick's food was of 863
firkins of butter; 212 firkins, 1,198 casks and 200 kegs of lard, 87
casks of ham; 267 bales of bacon; 52 barrels of pork; 45 tons and
628 barrels of flour; 4,975 barrels of oats and 1,000 barrels of
barley. From Kilrush: the ELLEN for Bristol; the CHARLES G. FRYER
and MARY ELLIOTT for London. This one-day removal was of 550
tons of County Clare's oats and 15 tons of its barley. From Tralee:
the JOHN ST. BARBE, CLAUDIA and QUEEN for London; the
SPOKESMAN for Liverpool. This one-day removal was of 711 tons
of Kerry's oats and 118 tons of its barley. From Galway: the MARY,
VICTORIA, and DILIGENCE for London; the SWAN and UNION for
Limerick (probably for transshipment to England). This one-day
removal was of 60 sacks of Co. Galway's flour; 30 sacks and 292
tons of its oatmeal; 294 tons of its oats; and 140 tons of its
miscellaneous provisions (foodstuffs). British soldiers forcibly
removed it from its starving Limerick, Clare, Kerry and Galway
producers.
In Belmullet, Co. Mayo the mission of 151 soldiers 5 of the 49th
Regiment, in addition to escorting livestock and crops to the port
for export, was to guard a few tons of stored meal from the hands
of the starving; its population falling from 237 to 105 between
1841 and 1851. Belmullet also lost its source of fish in January,
1849, when Britain's Coast Guard arrested its fleet of enterprising
fishermen ten miles at sea in the act of off-loading flour from a
passing ship. They were sentenced to prison and their currachs
were confiscated. The Waterford Harbor British army
commissariat officer wrote to British Treasury Chief Charles
Trevelyan on April 24, 1846; "The barges leave Clonmel once a
week for this place, with the export supplies under convoy which,
last Tuesday, consisted of 2 guns, 50 cavalry, and 80 infantry
escorting them on the banks of the Suir as far as Carrick." While
its people starved, the Clonmel district exported annually, along

with its other farm produce, approximately 60,000 pigs in the
form of cured pork. .
There were many "Voices in the Wilderness" risking all to stop the
genocide. For example; Wexford-born Jane Wilde, mother of Oscar
and poetess, wrote under the nom de plume "Speranza," in the
United Irishman newspaper the following (verses 1 and 6 printed
here) during the depths of 1847 re the British genocidists and the
innocents they were exterminating:
THE FAMINE YEAR
Weary men, what reap ye? "Golden corn for the Stranger."
What sow ye? "Human corpses that await for the Avenger."
Fainting forms, all hunger-stricken, what see you in the offing?
"Stately ships to bear our food away amid the stranger's
scoffing."
There's a proud array of soldiers what do they round your door?
"They guard our masters' granaries from the thin hands of the
poor."
Pale mothers, wherefore weeping? "Would to God that we were
dead"
Our children swoon before us, and we cannot give them bread!"
"We are wretches, famished, scorned, human tools to build your
pride,
But God will yet take vengeance for the souls for whom Christ
died.
Now is your hour of pleasure, bask ye in the world's caress;
But our whitening bones against ye will arise as witnesses,
From the cabins and the ditches, in their charred, uncoffined
masses,
For the Angel of the Trumpet will know them as he passes.
A ghastly, spectral army before God we'll stand
And arraign ye as our murderers, O spoilers of our land!"
Mrs. Wilde evidently knew that British arms controlled every field
of Ireland. Small detachments resided as far away as 40 miles
from their garrisons shown on the map. The absence of army
garrisons in Co. Derry, etc., indicates that its royalist militia
adequately reinforced its constabulary. Bayonets, cannons, rifles,
the lash, eviction and the gallows were freely used to seize Irish
food (on the pretext that it was "the property" of some English
"owner"-by-robbery; nearly all of whom were absentees). But

Wilde couldn't have known each regiment's identity. We
discovered them in the Public Record Office, Kew Gardens,
London in 1983 while researching material for my paternal
grandfather's biography. It was just as available to Irish
government-subsidized authors and academicians. Their Big Lie
campaign is shocking. Perhaps this brochure will encourage them
to finally tell the truth; that Britain perpetrated a Holocaust in
Ireland.
Official British intent at the time is revealed by its actions and
enactments. When the European potato crop failed in 1844 and
food prices rose, Britain ordered regiments to Ireland. When
blight hit the 1845 English potato crop its food removal regiments
were already in Ireland; ready to start. The Times editorial of
September 30, 1845, warned; "In England the two main meals of
a working man's day now consists of potatoes." England's potatodependence was excessive; reckless. Grossly over-populated
relative to its food supply, England faced famine unless it could
import vast amounts of alternative food. But it didn't grab merely
Ireland's surplus food; or enough Irish food to save England. It
took more; for profit and to exterminate the people of Ireland.
Queen Victoria's economist, Nassau Senior, expressed his fear
that existing policies "will not kill more than one million Irish in
1848 and that will scarcely be enough to do much good." 6 When
an eye-witness urged a stop to the genocide-in-progress,
Trevelyan replied: "We must not complain of what we really want
to obtain."7 Trevelyan insisted that all reports of starvation were
exaggerated, until 1847. He then declared it ended and refused
entry to the American food relief ship Sorcire. Thomas Carlyle;
influential British essayist, wrote; "Ireland is like a half-starved rat
that crosses the path of an elephant. What must the elephant do?
Squelch it - by heavens - squelch it." "Total Annihilation;"
suggested The Times leader of September 2, 1846; and in 1848
its editorialists crowed "A Celt will soon be as rare on the banks of
the Shannon as the red man on the banks of Manhattan." The
immortal Society of Friends, the "Quakers," did all in their power
to save lives. But in 1847 they despaired and quit, upon learning
that the Crown planned to perpetuate the genocide's pretext; the
British claim of "ownership" of Irish land. Quakers refused to
facilitate the genocide by pretending (as Concern does re African
genocides) it was an act of nature. In the 1870s; too late; British
laws were enacted allowing the Irish to buy back the land of
which Britain had robbed them. Twice-yearly payments were

extracted from Ireland's farmers until that "debt" was paid off in
the 1970s. Ireland's diet, since pre-history, has been meat, dairy
products, grains, fruit and vegetables; latterly supplemented by
potatoes. Central to its ancient legends are its livestock, reaping
hooks, flails,8 querns, and grain-kilns and -mills. The many
Connacht grain-kilns and -mills shown on the Irish Ordnance
Survey Map of 1837-1841 operated continually prior to, during
the Starvation, and subsequent to it until the 1940s when I
observed them still working. Local farmers dried and milled their
grain - not potatoes - in them, and this oatmeal and flour were
seized and exported by British forces. The "potato famine" Big Lie
was underway and already denounced by John Mitchel in his
United Irishman in 1847 (he was soon sent in chains to a
Tasmanian death camp; but escaped). Fifty years later G.B. Shaw
wrote in Man and Superman: "Malone: 'My father died of
starvation in Ireland in the Black '47. Maybe you've heard of it?'
Violet: 'The Famine?' Malone: (with smoldering passion) 'No, the
Starvation. When a country is full of food and exporting it, there
can be no Famine."' But he kept mum on the British army's role;
Ireland's whole-truth-tellers don't receive Nobels. To date, the Big
Lie prevails. It started in 1846 when, while the British government
genocidally stripped Ireland of its abundant foodstuffs,
internationally it was begging help for the "starving Irish." John
Mitchel remonstrated; "Many will, perhaps, be surprised to learn
neither Ireland, nor anybody in Ireland ever asked alms or favors
of any kind, either from England or from any other nation or
people. On the contrary, it was England herself that begged for
us, asking a penny, for the love of God, to relieve the poor Irish.
And further, constituting herself the almoner and agent of all that
charity, she, England, took all the profit of it." Mitchel again; 'Thus
any man who had a house, no matter how wretched, was to pay
the new tax; and every man was bound to have a house; for if
found out of doors after sunset; and convicted of that offence, he
was to be transported for fifteen years, or imprisoned for three the court to have the discretion of adding hard labor or solitary
confinement. This law would drive the survivors of ejected people
(those who did not die of hunger) into the poorhouses or to
America; because, being bound to be at home after sunset, and
having neither house nor home, they would be all in the absolute
power of the police, and in continual peril of transportation to the
colonies (Australian slave labor camps). By another act of
parliament the police force was increased, and taken more

immediately into the service of the Crown; the Irish counties were
in part relieved from their pay; and they became, in all senses, a
portion of the regular army. They amounted to twelve thousand
chosen men, well armed and drilled. The police were always at
the command of sheriffs for executing ejectments; and if they
were not in sufficient force, troops of the line could be had from
the nearest garrison. No wonder that the London Times, within
less than three years after, was enabled to say; 'Law has ridden
roughshod through Ireland, it has been taught with bayonet, and
interpreted with ruin. Townships levelled with the ground,
straggling columns of exiles, workhouses multiplied, and still
crowded, express the determination of the legislature to remove
Ireland from its slovenly old barbarism, and to plant the
institutions of this more civilized land' (meaning England!)"
Mitchel also wrote; "Steadily, but surely, the 'Government' was
working out its calculation; and the produce anticipated by
'political circles' was likely to come out about September (of
1847), in round numbers - two millions of Irish corpses."
NOW EU and Britain are trying to Steal Irish Water abd Our gas
and oil, once again The fuckers are Robbing and Once again the
Fuckers are stealing Our land multinationals Are Fleecing Ireland
and Robbing Irish Peoples homes and Lands and Refusing to pay
There Taxes, Microsoft, Apple are Rotten to the Core, Starbucks,
Google, facebbok and denis O Brien and the Clintons of USA X
president and his Wife are all Robbers stealing irish Water, lands
and much more
WE Need Justice and we Need all These perpetraitors and bankers and
perks locked up and in jail Now, The Irish people never agreed or
Consented to Any multinationals under Article 30 to Tax haven in Our
Country like they are Doing now,
Germany and USA and other EU Coyuntries are Illeegally growing GMO
Crops and Illegally Letting Illegal African and India migrants Working on
GMO Farm Yards Illegal and Breached by EU
The average household in Northern Ireland pays 900, of which about
200 goes towards water and sewage.
https://www.finance-ni.gov.uk/articles/regional-rate
RELANDS VIDEO OF HUGE MASSIVE IRIH REBBELION PROTEST
AGAINST MULTINATIONALS AND IRISH POLITICIANS STEALING OUR
IRISH WATER, WE WOULD RATHER DIE FIRST BEFORE WE ALLOW
THIS GOVERNMENT TO STEAL FROM US
Directed and edited by Marcus Howard.
https://www.youtube.com/watch?v=gBfngCMOJeY
IRISH WATER WE PAY FOR OUR WATER ALREADY, AND THE
CORRUPT IRISH GOVERNMENT OR US OR BRITAIN, OR EU
MULTINATIONAL YOUR NOT STEALING OUR WATER, NEVER EVER,
THE SCUM WANT TO WANTS TO CHARGE US WATER A TREBBLE
TIME TAX OVER SCREWING US IRISH PEOPLE BY FORCING US TO
PAY A SECOND TAX OF THE SAME CHARGES , WE PAY THROUGH
MOTER TAXES FIANCIAL 1997 TAX ACT , IRISH POLITICIANS AND
EU MULTINATIONALS OF EUROPE IN BRUSELLS WITH THE
SUPPORT OF EU AND IMF HOW DARE THESE OUTSIDERS
INTERFERE WITH THE IRISH STATE AND INSULT THE IRISH PEOPLE,
HERE PROOF OF 135, 000 THOUSAND PEOPLE ATTENDED AS YOU
CAN SEE IN VIDEO
HERETHIS HUGE MASSIVE PROTEST AND ENDA KENNY AND JOAN
BURTON AS WELL AS ALL FG AND FF AND LB HAVE EACH
IGNORED THE IRISH VOTES WE YOURE YOUR SUPPIRT TO STOP
THIS SALE OF IRISH WATERAND OUR FOREST AND OUR OIL AND
GAS THAT THESE CORRUPT GREEDY FAT CATS OF IRISH
POLITICIAN AND ROB AND STEAL FROM THE IRISH PEOPLE OF
IRELAND, Right2Water The Next Wave
Published on Mar 25, 2015
Paul Murphy discusses the Apple Tax

scandal
Sep 7, 2016
The Dil will vote today on the government's motion to support
the appeal against the decision that Apple owes 13 billion in
taxes.
Here's Paul's speech from earlier today;
"The Dil can vote to say black is white, and white is black but it
won't change the fact that Ireland is a tax haven."
https://www.youtube.com/watch?v=j37p6xb3G9U
http://www.right2water.ie/blog/irish-water-killing-conservation-andreal-agenda-behind-water-charges
Mick Wallace Destroys Irish Gov Re NAMA

Sep 12, 2016
#NAMA - It's 14 months since he told Dil of 'Fixers' Money in an
Isle of Man Bank Account. Just 2 months ago, 90 TD's voted
against an Inquiry into NAMA and Project Eagle - Complicit in
Corruption?
https://www.youtube.com/watch?v=ZDGp6UUiCrY&feature=youtu.be
The Taoiseach "didn't enjoy" the general election, but is
ready to move on after a tough few months, telling Pat
Kenny: "I've got my mojo back."
As for John Halligan, Enda Kenny thinks the junior minister
should get on with his job.
He said the Independent Alliance member is "entitled to
represent his constituents in Waterford" but added: "You
cannot have a situation where every week you have
somebody holding a government to ransom."
Submissions received - Public Consultation on Irelands Aarhus
Convention National Implementation Report 2014
Preliminary Draft
Irish Water Submission - Aarhus Convention 2013
http://www.housing.gov.ie/sites/default/files/irish_water_submissio
n_-_aarhus_national_implmentation_report_2014_preliminary.pdf
submission from An Taisce in response to the consultation on
Ireland's Aarhus Convention National Implementation Report
2014
http://www.housing.gov.ie/sites/default/files/an_taisce_submission
_-_aarhus_national_implmentation_report_2014_preliminary.pdf
Public Consultation on the Implementation of the UNECE Aarhus
Convention in Ireland Submission by David Browne, Ph.D.,
Barrister-at-law1
http://www.housing.gov.ie/sites/default/files/browne_submission__aarhus_national_implmentation_report_2014_preliminary.pdf
Social Justice Ireland Consultation on the Implementation of the
UNECE Aarhus Convention in Ireland Submission to the
Department of Environment, Community and Local Government
http://www.housing.gov.ie/sites/default/files/social_justice_ireland
_submission__aarhus_national_implmentation_report_2014_preliminary.pdf
coillte_submission_aarhus_national_implmentation_report_2014_preliminary
http://www.housing.gov.ie/sites/default/files/coillte_submission__aarhus_national_implmentation_report_2014_preliminary.pdf
Cunningham Submission - Aarhus Convention
http://www.housing.gov.ie/sites/default/files/cunningham_submiss
ion__aarhus_national_implmentation_report_2014_preliminary.pdf
Department of Agriculture Submission - Aarhus Convention
http://www.housing.gov.ie/sites/default/files/department_of_agricu
lture_submission__aarhus_national_implmentation_report_2014_preliminary.pdf
Eirgrid Submission - Aarhus Convention
http://www.housing.gov.ie/sites/default/files/eirgrid_submission__aarhus_national_implmentation_report_2014_preliminary.pdf
Environmental Pillar Comment on 1st Draft of Irelands
Preliminary Report to the MOP of the Aarhus Convention
Comments from Environmental Pillar on Preliminary First Draft of
Irelands Aarhus Convention Implementation Report for the MOP5
http://www.housing.gov.ie/sites/default/files/environment_pillar_s
ubmission__aarhus_national_implmentation_report_2014_preliminary.pdf
EPAW Submission Part 1 - Aarhus Convention
http://www.housing.gov.ie/sites/default/files/epaw_submission_par
t_1__aarhus_national_implmentation_report_2014_preliminary.pdf
EPAW Submission Part 2 - Aarhus Convention
http://www.housing.gov.ie/sites/default/files/epaw_submission_par
t_2__aarhus_national_implmentation_report_2014_preliminary.pdf
Fs Nua Submission - Aarhus Convention
http://www.housing.gov.ie/sites/default/files/fis_nua_submission__aarhus_national_implmentation_report_2014_preliminary.pdf
Friends of the Irish Environment Submission - Aarhus Convention
http://www.housing.gov.ie/sites/default/files/friends_of_teh_irish_e
nvironment_submission__aarhus_national_implmentation_report_2014_preliminary.pdf
UNECE Aarhus Convention Irelands First Implementation Report,
2013
Heritage Council Draft Submission, August 2013
http://www.housing.gov.ie/sites/default/files/heritage_council_sub
mission__aarhus_national_implmentation_report_2014_preliminary.pdf
IPI Submission - Aarhus Convention
http://www.housing.gov.ie/sites/default/files/ipi_submission__aarhus_national_implmentation_report_2014_preliminary.pdf
IWEA Submission - Aarhus Convention
http://www.housing.gov.ie/sites/default/files/iwea_submission__aarhus_national_implmentation_report_2014_preliminary.pdf
Leonard Submission - Aarhus Convention
http://www.housing.gov.ie/sites/default/files/leonard_submission__aarhus_national_implmentation_report_2014_preliminary.pdf
Logue Submission - Aarhus Convention
http://www.housing.gov.ie/sites/default/files/logue_submission__aarhus_national_implmentation_report_2014_preliminary.pdf
NCPD Submission - Aarhus Convention
http://www.housing.gov.ie/sites/default/files/ncpd_submission__aarhus_national_implmentation_report_2014_preliminary.pdf
O'Ceallaigh Submission - Aarhus Convention
http://www.housing.gov.ie/sites/default/files/oceallaigh_submissio
n_-_aarhus_national_implmentation_report_2014_preliminary.pdf
Ryall Submission Part 1- Aarhus Convention
http://www.housing.gov.ie/sites/default/files/ryal_submission_part
_1_-_aarhus_national_implmentation_report_2014_preliminary.pdf
Ryall Submission Part 2 - Aarhus Convention
http://www.housing.gov.ie/sites/default/files/ryal_submission_part
_2_-_aarhus_national_implmentation_report_2014_preliminary.pdf
Ryan-Feehan Submission - Aarhus Convention
http://www.housing.gov.ie/sites/default/files/ryanfeehan_submission__aarhus_national_implmentation_report_2014_preliminary.pdf
CHALLENGESi OPPORTUNITIES ABROAD WHITE PAPER ON
FOREIGN POLICY
THE IRISH DEFENSE FORCES: ... Irish and European documents. ...
The Irish Defense Forces consist of the Permanent Defense Force
http://opac.oireachtas.ie/AWData/Library3/Library2/DL033049.pdf
#page=20
Powers of inquiry for the Oireachtas
The other referendum being voted on at the end of the month
regards granting powers of inquiry into the conduct of any person
to the Houses of the Oireachtas, whether or not they are a TD or
a Senator.
Either the Dil or the Seanad would be able to carry out an
inquiry alone or in conjunction with the other House. They can
also make findings of fact about that persons conduct.

The referendum proposes renumbering Article 15.10 of the
Constitution as Article 15.10.1. This currently reads:
Each House shall make its own rules and standing orders, with
power to attach penalties for their infringement, and shall have
power to ensure freedom of debate, to protect its official
documents and the private papers of its members, and to protect
itself and its members against any person or persons interfering
with, molesting or attempting to corrupt its members in the
exercise of their duties.
The Thirtieth Amendment of the Constitution (Houses of the
Oireachtas Inquiries) Bill 2011 proposes to amend the provisions
of the Constitution relating to the powers of the Houses of the
Oireachtas to conduct an inquiry into any matter stated by the
House or Houses concerned to be of general public importance.
The proposed amendment would add the following subsections to
Article 15.10:
2 Each House shall have the power to conduct an inquiry, or an
inquiry with the other House, in a manner provided for by law,
into any matter stated by the House or Houses concerned to be
of general public importance.
3 In the course of any such inquiry the conduct of any person
(whether or not a member of either House) may be investigated
and the House or Houses concerned may make findings in
respect of the conduct of that person concerning the matter to
which the inquiry relates.
4 It shall be for the House or Houses concerned to determine,
with due regard to the principles of fair procedures, the
appropriate balance between the rights of persons and the public
interest for the purposes of ensuring an effective inquiry into any
matter to which subsection 2 applies..
IF YOU APPROVE of the proposal, mark X opposite the word YES
on the ballot paper.
IF YOU DO NOT APPROVE of the proposal, mark X opposite the
word NO on the ballot paper.
Launching the Referendum Commissions information campaign
ahead of the 27 October ballot, Dr Bryan McMahon urged voters
to inform themselves and use their vote. A copy of each of the
Bills referred to in the referendums can be obtained free of
charge from any post office.
The constitution is important, it was enacted by a vote of the
Irish people in 1937 and can only be changed if the Irish people
vote to change it, he added.

The referendum proposes adding the following text to Article
15.10 after the section quoted above:
10.2 Each House shall have the power to conduct an inquiry, or
an inquiry with the other House, in a manner provided for by law,
into any matter stated by the House or Houses concerned to be
of general public importance.
10.3 In the course of any such inquiry the conduct of any person
(whether or not a member of either House) may be investigated
and the House or Houses concerned may make findings in
respect of the conduct of that person concerning the matter to
which the inquiry relates.
10.4 It shall be for the House or Houses concerned to determine,
with due regard to the principles of fair procedures, the
appropriate balance between the rights of persons and the public
interest for the purposes of ensuring an effective inquiry into any
matter to which subsection 2 applies.
Referendum opponents welcome defeat
Yesterday's rejection of the referendum to give more powers of
inquiry to the Oireachtas has been welcomed by opponents of the
plan.
Critics had complained that the move would create 'kangaroo
courts' and usurp people's rights to fair procedures in the courts.
The public defeated the proposal - however they supported the
other referendum allowing the government to change judges'
pay.
Independent Senator Ronn Mullen said the defeat of the
referendum on Oireachtas inquiries highlights the Government's
failure to engage with the public.
"To some degree it was a 'vanity project' for certain politicians
who had been involved in some of this abortive inquiries in the
past," Senator Mullen said.
"What they really need to be doing is strengthening the role of
the Dil and Seanad as scrutineers of legislation and policy.
"Certainly not setting up 'kangaroo courts', as they were
described, or having politicians playing at being Dirty Harry down
in the committee room of Leinster House."
http://www.breakingnews.ie/ireland/referendum-opponentswelcome-defeat-526459.html
ABBEYLARA
O'MAHONY ON DEFEAT OF 30TH AMENDMENT
http://humanrights.ie/tag/abbeylara/
NATURAL LAW AND CONSTITUTIONAL JURISPRUDENCE: AN IRISH

CAUTIONARY TALE
http://faculty.cua.edu/lewisb/NATURAL%20LAW%20AND
%20CONSTITUTIONAL%20JURISPRUDENCE.htm
THIRTIETH AMENDMENT OF THE CONSTITUTION (HOUSES OF THE
OIREACHTAS INQUIRIES) BILL 2011
http://www.oireachtas.ie/documents/bills28/b4711d.pdf
HOUSES OF THE OIREACHTAS AND THE EUROPEAN UNION. ... In
1972 the Irish people agreed to membership and in later years to
the subsequent ... COURTS OF JUSTICE AND
The Institute of International and European Affairs ... with the
power to make laws. The Oireachtas ... the Conventions
obligations in the Irish Courts
http://www.iiea.com/ftp/Publications/Transcript-Peter-SutherlandBrian%20Lenihan%20Lecture%20Feb%202013-compressed.pdf
The Bar of Ireland Strategic Plan 2015 2018
https://www.lawlibrary.ie/media/lawlibrary/media/NewsEvents/The
BarOfIreland_StrategicPlan_web.pdf
Submission to European Commission in response to the
Commission Staff Working Document, Country Report Ireland
2015
https://www.lawlibrary.ie/News/Conferences-andSeminars/Downloads-Reports-and-Submissions/BCSubmission-ECre-CountryReportIreland20150410.aspx
Submission to the Law Reform Commission Cyber Crime
https://www.lawlibrary.ie/News/Conferences-andSeminars/Downloads-Reports-and-Submissions/BCSubmissionCyberCrimeFeb2015.aspx
A COMPARATIVE ANALYSIS OF POST-DISSOLUTION FINANCIAL TIES
IN ... second time the Irish people voted on the legalisation ...
Due to Article 41.3 the Irish courts
http://corkonlinelawreview.com/editions/2014/59COLR14.pdf
29th Amendment
Judges' Remuneration
YES
1,393,877
79.74%
NO
354,134
20.26%
the irish people voted to reduce judges pay but this never
happened, why, because it was treason to begin with the FG, LB,
FF, SF Corrupt greedy Prats dEcided they only Need article 29 Not
To Reduce judges Pay it was All misleading and False
This amendment was ACCEPTED,
http://electionsireland.org/.../referendum/refresult.cfm..., When
we Said No to Giving Oireacthas Powers and Running a Kangaroo
Court saying No to Garda Powers They Sneaked this in and
Passed this Referendum even though the People had Spoken and
Said No this Referendum how ever was defeated, Referendum of
27 October 2011
30th Amendment
Houses of the Oireachtas Inquiries
YES
812,008
46.66%
NO
928,175
53.34%
This amendment was REJECTED
http://electionsireland.org/.../referendum/refresult.cfm..., But They
Passed This red tape through this Referendum 31 May 2012
30th Amendment: Fiscal Treaty [ACCEPTED]
Ireland forced to adopt plan B following Brexit

Sunday, June 26, 2016
By Juno McEnroe
Political Correspondent
Irelands plan B following Brexit includes a series of trade
missions to other continents, boosting support for Irish exporters
as well as targeting new foreign direct investment.
Contingency plans drawn up by departments also include a
review now of plans for the budget as well as the monitoring of
borders, migrants and dealing with any loss of funding for the
North.
The Dil is expected to hear more of the emergency plans on
Monday in a debate on Brexit. The plans also look towards the

period in two years when Britain will leave and how this will
impact on the border region or what security issues the exit will
have.
Preparations for a potential Brexit have been ongoing for months,
said the Department of the Taoiseach, and were put in motion
yesterday after an emergency Cabinet meeting. Priority issues
identified include British-EU negotiations, British-Irish relations,
the North, trade, investment in Ireland and North-South border
impacts. The Department of Finance will review the economic
outlook, predicted in the summer economic statement.
Enterprise Ireland will also provide supports to exporters,
including a dedicated helpline and support in looking at other
markets. This includes boosting Bord Bias marketing where new
investment might become available. Mr Kenny said the
Government had prepared to the greatest extent possible for
Brexit.
Other plans include authorities monitoring the potential impact
on enterprise and trade in border counties.
Support will also be given to Irish and British people on social
welfare payments in the two countries who are worried about
entitlements. Embassies in north America and elsewhere are
being told to reach out and explain Irelands situation.
In the lead-in to Britains exit, security and policing issues will be
addressed.
Preserving the arrangements of the common travel area between
Ireland and Britain will be a key priority during exit negotiations,
the department also stressed.
http://www.irishexaminer.com/ireland/ireland-forced-to-adoptplan-b-following-brexit-406894.html
Northern Ireland and the EU referendum First Report of Session
201617
http://www.publications.parliament.uk/pa/cm201617/cmselect/cm
niaf/48/48.pdf
Ireland prepare Brexit contingency... meanwhile Brussels and
Cameron refuse to make Plan B
http://www.express.co.uk/news/world/680168/ireland-brexit-eureferendum
The EU referendum and EU reform
http://www.publications.parliament.uk/pa/ld201516/ldselect/ldeuc
om/122/122.pdf
Ibec Says The UK referendum on EU membership
https://www.ibec.ie/IBEC/Press/PressPublicationsdoclib3.nsf/vPage
s/Newsroom~new-ibec-report-sets-out-brexit-risks-10-042016/$file/The+UK+referendum+on+EU+membership++The+impact+of+a+possible+Brexit+on+Irish+business.pdf
Cabinet Committees Constitutional Reform Committee april 2016
https://www.gov.uk/government/uploads/system/uploads/attachm
ent_data/file/515673/2016-0411_Cabinet_Committees_final_arp.pdf
EU and UK Environmental Policy Third Report of Session 201516
http://www.publications.parliament.uk/pa/cm201516/cmselect/cm
envaud/537/537.pdf
Written evidence submitted by the Institute for European
Environmental Policy
http://data.parliament.uk/writtenevidence/committeeevidence.sv
c/evidencedocument/environmental-auditcommittee/assessment-of-euuk-environmentalpolicy/written/25150.pdf
Brexit Implications of the UK Leaving the EU on Climate Change
and Energy Law
https://www.ukela.org/content/page/5639/Brexit%20Climate
%20Change%20and%20Energy%20WP.pdf
The Final Brexit Question
The known Plan A to remain or the unknown Plan B to leave
Michael Emerson No. 418 / February 2016
https://www.ceps.eu/system/files/WD418%20Final%20Brexit
%20Question_0.pdf
Dave Jones @mdj17
3M+ 'Remain' Petition Uses 'Script' To 'Fake' Signatures
25K NORTH KOREAS SIGNED PETITION TO "STAY"
http://www.
breitbart.com/london/2016/06
/26/questions-raised-3m-remain-petition-activists-encourageforeign-signatories/
11:00 PM - 26 Jun 2016

'Remain' Petition Has 25,000 Sigs From North Korea, 2,800 From
Uninhabitable Antarctic
Questions are being raised as to the true number of UK citizens
signing a petition to urge another European Union membership
referendum as evidence emerged that activists are encouraging
foreign...
A Fraud Petition Uses 'Script' To 'Fake' Signatures

25K NORTH KOREAS SIGNED PETITION TO "STAY"
Petition Uses 'Script' To 'Fake' Signatures
25K NORTH KOREAS SIGNED PETITION TO "STAY" outside
migrants it all a fraud, a false set up dirty media BBC and EU plot
Plan B, who would stoop so low to Sell for another EU referendum
EU referendum petition signed by more than 2.5m
25 June 2016
From the section EU Referendum 2181 comments
Share
Protestors outside the Houses of Parliament following the leave
resultImage copyrightEPA
Image caption
People gathered to protest outside the Houses of Parliament
following the leave result
More than 2.5 million people have signed a petition calling for a
second EU referendum, after the vote to leave.
It has more signatures than any other on the parliamentary
website and as it has passed 100,000, Parliament will consider it
for a debate.
line break
Editor's note: The following day, the House of Commons petitions
committee said it was investigating allegations of fraud in
connection with the petition and had already removed 77,000
signatories - and was monitoring it for further suspicious activity.
line break
The UK voted to leave the EU by 52% to 48% in Thursday's
referendum but the majority of voters in London, Scotland and
Northern Ireland backed Remain.
David Cameron has previously said there will be no second
referendum.
On Friday he said he would stand down as prime minister by
October following the leave result.
Live text and video updates: Brexit vote reaction
Moody's cut UK's credit outlook
Results in full
EU must not fall into 'depression'
World reaction as UK votes to leave EU
A House of Commons spokeswoman said the petition was created
on 24 May. There were 22 signatures on it at the time the
referendum result was announced.
She said the petition site had temporarily gone down at one point
following "exceptionally high volumes of simultaneous users on a

single petition, significantly higher than on any previous
occasion".
Raise profile
The petition's website states it was set up by an individual called
William Oliver Healey, and says: "We the undersigned call upon
HM Government to implement a rule that if the Remain or Leave
vote is less than 60%, based on a turnout less than 75%, there
should be another referendum."
Thursday saw a 72.2% turnout, significantly higher than the
66.1% turnout at last year's general election, but below the 75%
mark suggested by Mr Healey as a threshold.
The Scottish independence referendum in 2014 had a turnout of
84.6% - but there has not been a turnout above 75% at any
general election since 1992.
A debate in Parliament is a good way to raise the profile of an
issue with law makers but it does not automatically follow that
there will be a change in the law.
line break
Analysis
Petition on websiteImage copyrightUK GOVERNMENT
By Iain Watson, political correspondent
The fact that more than one and a half million people have signed
a petition calling for a second EU referendum has attracted a lot
of attention - but it has zero chance of being enacted.
The main reason is that it is asking for retrospective legislation. It
suggests another referendum is required because the winning
side got less than 60% of the vote, and there was less than a 75%
turnout.
You can have thresholds in referendums.
The 1979 referendum to set up a Scottish parliament failed
because a clause was inserted in to the legislation requiring more
than 40% of all eligible voters - not just those taking part - to
agree to devolution before it took place.
But that clause came in advance - everyone was clear about the
rules. You can't simply invent new hurdles if you are on the losing
side.
The other reason is that if a petition gets more than 100,000
signatures it can then - with the agreement of a committee of
MPs - be debated in Parliament, but there is no legal obligation to
act on it.
However, there is talk around Westminster- in the wake of a
plunging currency and falling share prices - of whether any deal

on Brexit negotiated with the EU should then be put to a
referendum further down the line.
The UK will remain an EU member for the next two years at least
- so it's not over until it's over.
Some would greet this with horror and cries of 'foul' - others with
relief.
line break
UKIP leader Nigel Farage, who has campaigned for the UK to
leave the EU throughout his political career, said in May that a
narrow win for Remain could cause unstoppable demand for a
rerun of the referendum.
He said at the time that a result that saw Remain win by 52% to
48% would mean "unfinished business by a long way".
But Mr Cameron has said the referendum was a "once in a
generation, once in a lifetime" decision, saying the UK had
"referendums not neverendums".
David Cameron saying he would step down as prime
ministerImage copyrightREUTERS
Image caption
David Cameron said he would step down as prime minister after
the UK voted to leave the EU
Labour leader Jeremy Corbyn has also rejected the idea of a
second referendum, saying: "We have got to accept that
decision."
Labour MP for Tottenham David Lammy later tweeted that people
could "stop this madness through a vote in Parliament".
He said there should be a vote in the Commons next week on
whether the UK goes forward with Brexit.
'Make divorce official'
The parliamentary petitions system is overseen by the Petitions
Committee, which considers whether petitions that receive more
than 100,000 signatures should be raised in the House of
Commons and debated.
The committee is due to sit again on Tuesday.
In a separate petition more than 100,000 people have called on
London Mayor Sadiq Khan to declare the English capital
independent from the UK and apply to join the EU.
Across all 33 boroughs in London 59.9% of people voted to stay in
the EU, with the Remain vote more than 70% in some boroughs.
The page, set up by James O'Malley, states: "London is an
international city, and we want to remain at the heart of Europe.
Let's face it - the rest of the country disagrees... let's make the
divorce official and move in with our friends on the continent."
Mr Khan has said he has no doubt London will "continue to be the
successful city" but called for the UK to remain part of the single
market.
Former London Mayor Boris Johnson, one of the leading Leave
campaigners and the bookmakers' odds-on favourite to succeed
Mr Cameron, has insisted the UK is not "turning its back" on
Europe.
He said the decision would not make the UK any less tolerant or
outward looking and would not reduce opportunities for young
people.
http://www.bbc.com/news/uk-politics-eu-referendum-36629324
The Commission fully agrees with the comments about the
economic and political significance of the ongoing negotiations, in
particular the negotiations with the United States on the
Transatlantic Trade and Investment Partnership (TTIP
Mr Sen BARRETT T.D.
President of Dil Eireann, Houses of the Oireachtas, Ireland
http://ec.europa.eu/transparency/regdoc/rep/3/2014/EN/3-20147557-EN-F1-1.Pdf
Merchant Shipping Act 19
http://www.legislation.gov.uk/ukpga/1988/12/pdfs/ukpga_198800
12_en.pdf
REGULATION (EU) No 1380/2013 OF THE EUROPEAN PARLIAMENT
AND OF THE COUNCIL of 11 December 2013 on the Common
Fisheries Policy, amending Council Regulations (EC) No
1954/2003 and (EC) No 1224/2009 and repealing Council
Regulations (EC) No 2371/2002 and (EC) No 639/2004 and
Council Decision 2004/585/EC
uri=OJ:L:2013:354:0022:0061:EN:PDF
Sick of the EU Referendum? Watch Jonathan Pie's epic rant. You
won't regret it
https://www.facebook.com/EvolvePolitics/videos/1701832670068
673/
EU and BRITAIN HAVE BREACHED IRISH CONSTITUTION OF THE
REPUBLIC OF IRELAND AND COMMITED TREASON ACTS AND
BREACHED ARTICLE 28 BY LEAVING EU, NOW IRELAND MUST GET
A SAY IF THEY WANT TO STAY IN EU IT IS OUR RIGHT AND WE
DEMAND AN EXIT FROM EU NOW,
THE EU TREATIES WITH NOTES

Irish and British agreements
Fourth extended edition, 2016
Consolidated Readable Edition
as amended by the UK and Sinn Fein 1998 Treaty of Lisbon in
2009, with all amendments until 2016
http://en.euabc.com/upload/lisbon12616.pdf
Treaty on European Union (TEU) and the Treaty on the Functioning
of the European Union (TFEU) as amended by the Treaty of Lisbon
(2007)
http://en.euabc.com/upload/books/lisbon-treaty-3edition.pdf
CONSTITUTION OF OCTOBER 4, 1958
http://www.conseil-constitutionnel.fr//constiution_anglais
Water Convention
http://www.unece.org/fileadmin/DAM/env/water/pdf/watercon.pdf
Water Convention
The Convention on the Protection and Use of Transboundary
Watercourses and International Lakes (Water Convention) aims to
protect and ensure the quantity, quality and sustainable use of
transboundary water resources by facilitating cooperation. It
provides an intergovernmental platform for the day-to-day
development and advancement of transboundary cooperation.
Initially negotiated as a regional instrument, it turned into a
universally available legal framework for transboundary water
cooperation, following the entry into force of amendments in
February 2013, opening it to all UN Member States. It is expected
that countries outside the ECE region will be able to join the
Convention as of late 2015.
The UNECE-WHO/Europe Protocol on Water and Health aims to
protect human health and well being by better water
management and by preventing, controlling and reducing waterrelated diseases. The Protocol provides a sound framework for
the translation into practice of the human right to water and
sanitation.
http://www.unece.org/env/water.html
Introduction
###meeting_plugin### ###meeting_plugin### CONTENT
ELEMENT, uid:6005/textpic [begin]
Image block: [begin]
Text: [begin]
About the UNECE Water Convention
The Convention on the Protection and Use of Transboundary

Watercourses and International Lakes (Water Convention) was
adopted in Helsinki in 1992 and entered into force in 1996.
Almost all countries sharing transboundary waters in the region
of the United Nations Economic Commission for Europe (UNECE)
are Parties to the Convention.
UNITED NATIONS ECONOMIC COMMISSION FOR EUROPE The
Economic Commission for Europe Water Convention and the
United Nations Watercourses Convention
http://www.unece.org/fileadmin/DAM/env/water/publications/WAT_
Comparing_two_UN_Conventions/ece_mp.wat_42_eng_web.pdf
The Water Convention strengthens transboundary water
cooperation and measures for the ecologically-sound
management and protection of transboundary surface waters and
groundwaters. The Convention fosters the implementation of
integrated water resources management, in particular the basin
approach. The Conventions implementation contributes to the
achievement of the Millennium Development Goals and other
international commitments on water, environment and
sustainable development.
The Water Convention requires Parties to prevent, control and
reduce transboundary impact, use transboundary waters in a
reasonable and equitable way and ensure their sustainable
management. Parties bordering the same transboundary waters
have to cooperate by entering into specific agreements and
establishing joint bodies. As a framework agreement, the
Convention does not replace bilateral and multilateral
agreements for specific basins or aquifers; instead, it fosters their
establishment and implementation, as well as further
development. In 2003, the Water Convention was amended to
allow accession by countries outside the UNECE region. The
amendment entered into force on 6 February 2013, turning the
Water Convention into a legal framework for transboundary water
cooperation worldwide. It is expected that countries outside the
UNECE region will be able to join the Convention as of late 2015.
Economic Commission for Europe
Executive Body for the Convention on Long-range Transboundary
Air Pollution
http://www.unece.org/fileadmin/DAM/env/lrtap/ExecutiveBody/E_E
CE_EB_AIR_133.Add.1.pdf
Poor air quality and climate change are the two greatest threats
to human health in the pan-European region says new UN report
08 June 2016
http://www.unece.org/fileadmin/DAM/Media_Factsheet_-_GEO6_Assessment_for_the_pan-European_region_FINAL.pdf
Environment for Europe Ministerial Conference Batumi, Georgia
810 June 2016 Final report on the implementation of the Astana
Water Action- fostering progress towards improved water
management
http://www.unece.org/fileadmin/DAM/env/documents/2016/ece/ec
e.batumi.conf.2016.10.e.pdf
Please read urgently before they are Wiped from my Wall
download Info immediately Click on Right click on your Mouse,
and download on desktop , you really need to read these
DocsTHE EU TREATIES WITH NOTES
Irish and British agreements
Fourth extended edition, 2016
Consolidated Readable Edition
as amended by the UK and Sinn Fein 1998 Treaty of Lisbon in
2009, with all amendments until 2016
http://en.euabc.com/upload/lisbon12616.pdf
Treaty on European Union (TEU) and the Treaty on the Functioning
of the European Union (TFEU) as amended by the Treaty of Lisbon
(2007)
http://en.euabc.com/upload/books/lisbon-treaty-3edition.pdf
CONSTITUTION OF OCTOBER 4, 1958
http://www.conseil-constitutionnel.fr/conseilconstitutionnel/root/bank_mm/anglais/constiution_anglais_oct200
9.p
Merchant Shipping Act 19
http://www.legislation.gov.uk/ukpga/1988/12/pdfs/ukpga_198800
12_en.pdf
REGULATION (EU) No 1380/2013 OF THE EUROPEAN PARLIAMENT
AND OF THE COUNCIL of 11 December 2013 on the Common
Fisheries Policy, amending Council Regulations (EC) No
1954/2003 and (EC) No 1224/2009 and repealing Council
Regulations (EC) No 2371/2002 and (EC) No 639/2004 and
Council Decision 2004/585/EC
uri=OJ:L:2013:354:0022:0061:EN:PDF
THE IRISH PEOPLE SAID NO TO LISBON AND EU FORCED

ANOTHER VOTE DOWN OUR THROATS THEY WILL TRY THIS WITH
THE BRITISH PEOPLES IF THE VOTE EU REFERENDUM OUT
Why Ireland scrapped their voting machines
Jul 3, 2012
Ireland decided this week to scrap their voting machines--like the
ones here stored in Dublin. They're selling them for scrap metal,
because they found they were too unreliable and too easy to
hack. They'd only used them once, back in 2002, but that was
enough. Unfortunately, America hasn't learned as quickly as the
Irish. It used to be in America that exit polls were the gold
standard to determine if there were shenanigans in an election.
For over a century we used them, and we got very, very good at
it. They almost never deviated by more than a few tenths of a
point from the actual electoral outcome, and when they did, it
was a sure sign of fraud.
Such a sure sign that exit polls were used successfully to expose and then overturn - fraudulent elections in Ukraine, Serbia, and
Georgia. Polling companies were really good at this, and had
great success in the election of 1998, when voting machines only
recorded 7 percent of the national vote. But in the elections of
2000 and 2002, something odd began to happen. It was called
"red shift" because, in certain states where there were a lot of
voting machines being used, Republican candidates did better in

the vote the machines reported than in the exit polls. In the
election of 2004, New York, Pennsylvania, Florida, and Ohio led
the charge with a red shift toward George W. Bush of 276,000
votes in New York, 228,000 in Florida, 190,000 in Pennsylvania,
169,000 in Ohio.
It had started two years earlier, in 2002, when voting machines
began to appear everywhere across America because George W.
Bush signed into effect a law called the Help America Vote Act or
HAVA that gave billions of dollars to the states so they could buy
these machines from private corporations like Diebold and ES&S.
It was the high water point of the privatization of our vote. For
two centuries, our vote was counted by volunteers and
government workers overseen by representatives of the political
parties. That all changed between 2000 and 2004 - now over 90
percent of our vote is recorded or counted in secret on corporate
machines, and those corporations tell us who one our elections.
Why is it secret? Because, the voting machine companies say,
they have copyright and trademark "rights" to keep their
software and hardware secret from us.
Because the irish government and EU Rigged the irish Fiscal
treaty rEferendum as you will see in Video under here
https://www.youtube.com/watch?v=mV_ZerkPIMU
The Lisbon Treaty after the Irish No Vote: Ways out of the
Impasse
by Dr. Alexander Trk, School of Law, King's College London,
General Editor EU Tracker.
The Lisbon Treaty is an essential step towards a modern structure
of the European Union, which has been put to a halt by a "No" of
the Irish voters, a dilemma for the whole EU. The article discusses
ways out of the current deadlock.
The Lisbon Treaty of 2007 was presented to voters in the
European Union in terms of a 'Reform Treaty' stripped of the more
ambitious constitutional attributes of the failed Constitutional
Treaty of 2004. While it is doubtful that the removal of certain
'constitutional' provisions relating to the flag, the anthem, the
motto ('united in diversity'!), and even the primacy clause, was of
great significance, it was hoped that such a move would facilitate
the ratification process in the Member States. Moreover, in order
to ensure a smooth ratification, France and the Netherlands,
whose citizens rejected the Constitutional Treaty in a referendum,

opted for the parliamentary process of ratification to avoid
difficulties with their electorate.
All the same, in the only Member State, Ireland, which did put the
Lisbon Treaty to a referendum, it received a resounding 'No'. A
report commissioned by the Irish government identified as the
main reasons for the rejection complaints by Irish voters about a
lack of information, worries about the loss of the 'Irish'
Commissioner, concerns about the impact of the Lisbon Treaty on
Irish corporation tax, on social standards, on the right to life,
family and education, as well as fears about Irish neutrality and of
being conscripted into a European army. The report also made it
clear while they had reservations about the Lisbon Treaty, the
Irish voters did not question membership in the European Union
as such.
Gareth Graham says tapes show 'illegal conduct in politics and
banking'
Sep 3, 2015
Mr Gareth Graham accompanied by solicitor Mr Niall Murphy
gives evidence to the NI Assembly's Finance Committee.
https://www.youtube.com/watch?v=IWZGlbabdAc
Transcript: http://data.niassembly.gov.uk/Hansard...
Sale of National Asset Management Agency Assets in Northern
Ireland: Mr Gareth Graham
Sep 3, 2015
http://data.niassembly.gov.uk/HansardXml/committee-14690.pdf
While a search out of the impasse is underway, the situation in
which the EU finds itself is not without precedent in the history of
European integration. The historical antecedents therefore
provide a guide as to what the likely outcome is going to look like.
Following the rejection of the Maastricht Treaty by the Danish
voters in June 1992, the Danish parliament formulated eight
demands (by and large remarkably similar to those raised by Irish
voters), which it thought had to be met before the Danish people
could be asked to vote again. While the governments of the other
Member States were prepared to adopt certain measures so that
the Maastricht Treaty could be passed in a second Danish
referendum, any changes to the Treaty which required the reopening of the intergovernmental negotiations were out of the
question. The compromise, found in the Edinburgh Agreement
(1992), consisted of a direct response to the Danish 'demands' in
Part B of the Edinburgh European Council conclusions 'Denmark

and the Treaty on European Union', while Part A addressed the
'other' demands formulated by Denmark. The Edinburgh
Agreement proved sufficient to achieve a 'Yes' vote in the second
Danish referendum in May 1993, clearing the way for the entering
into force of the Maastricht Treaty.
Part B contained a Decision, which was not adopted by the
European Council, but by the 'Heads of State or Government,
meeting within the European Council', thereby raising questions
as to its legal status. All the same, the Decision was regarded
merely as clarification without amendment to the Maastricht
Treaty itself. The Decision contained re-assurances on the status
of EU citizenship; an acceptance that Denmark would not
participate in the third stage of EMU; a statement that Denmark
would not be included in the EU's defence policy by noting that it
was merely an observer to the Western European Union (WEU)
and did not partake in decisions and actions of the EU relating to
defence matters, while allowing closer co-operation between the
other Member States in this area; an assurance of its full cooperation in Justice and Home affairs; and the possibility for
Denmark to inform other Member States 'that it no longer wishes
to avail itself of all or part of this decision'. The Edinburgh
Agreement also contained a Declaration by the European Council
which stated that the Treaty on European Union did not prevent
Member States from imposing standards which were more
stringent than those adopted by the EC Treaty in the field of
social policy, environmental and consumer protection, as well as
confirming that the distribution of income and social welfare
benefits were matters for the Member States. A second
Declaration by the European Council noted that Denmark would
not exercise its Presidency rights in cases related to the EU's
defence matters. Three unilateral Declarations by Denmark which
were acknowledged by the other Member States conclude the
Edinburgh Agreement. The Declarations on Citizenship of the
Union and on Co-operation in the Fields of Justice and Home
Affairs complement the corresponding part in the Decision of the
European Council. The third Declaration stresses that for
Denmark the Decision of the European Council is compatible with
the TEU and its objectives, perhaps to reassure the other Member
States.
Part A addressed the other 'demands' formulated by Denmark,

notably on measures to combat unemployment, on greater
openness and transparency in the EU and the effective
application of the subsidiarity principle. Arguably, these issues
left a more lasting legacy in European Union law. The Amsterdam
Treaty, which followed the Maastricht Treaty, included 'the
promotion of a high level of employment' as objective in Article 2
TEU and inserted a new title on 'Employment' in the EC Treaty.
Moreover, the Amsterdam Treaty also introduced the principle of
openness in Article 1 TEU and Article 255 EC Treaty contained the
new principle of access to documents. Finally, the 'Protocol on
Subsidiarity and Proportionality' provided more details as to the
application of these principles.
The second example of how a 'No' vote in a referendum can be
overcome in a second referendum is supplied by Ireland itself, in
relation to the Nice Treaty. Following the rejection of the Nice
Treaty by the Irish electorate in June 2001, the Irish government
adopted a 'National Declaration' which was to be associated with
any Irish ratification of the Nice Treaty. The declaration was
intended to reassure Irish voters that the EU's security and
defence policy as laid down in the Nice Treaty would not
compromise the traditional military neutrality of Ireland, mainly
because any move towards a common European defence would
require Irish consent in the form of a referendum. The European
Council in its Seville Declaration in June 2002 acknowledged the
Irish position in that it confirmed that the Nice Treaty would not
affect Ireland's traditional policy of military neutrality. This proved
sufficient for the Irish government to hold a second referendum in
October 2002, which approved the Nice Treaty.
While a renegotiation of the Lisbon Treaty was never a viable
option, the European Council in its December 2008 meeting
agreed in broad terms a plan to pave the way for a second
referendum in Ireland in the latter part of 2009, thereby following
the arrangements made for allowing a second referendum on the
Treaties of Maastricht and Nice outlined above. Despite serious
misgivings on the part of some Member States, which considered
a reduction of the size of the College of Commissioners necessary
for its effective functioning, the European Council agreed that
'provided the Treaty of Lisbon enters into force, a decision will be
taken [...] to the effect that the Commission shall continue to
include one national of each Member State'. It is not without irony

that should the Irish electorate reject the Lisbon Treaty a second
time, the current regime under the Nice Treaty which requires the
reduction of the Commission will have to be applied (see Article
4(2) of the Protocol on Enlargement of the EU attached to the
Nice Treaty). The European Council also agreed to provide Ireland
with legal guarantees relating to taxation policy, the right to life,
education and the family, as well as Ireland's traditional policy of
neutrality. These guarantees will not be included in the Lisbon
Treaty itself, as this would re-open the re-ratification process in
the Member States which have already ratified the Lisbon Treaty.
It is rather envisaged (at least by French President Sarkozy) to
include these guarantees in a Protocol to be attached to the next
Accession Treaty, most likely with Croatia. On workers' rights, the
European Council, mainly due to the objection of the United
Kingdom to a legally binding guarantee, will merely provide
assurances restating the 'high importance' of these issues. The
details of these terms will have to be agreed by the end of the
Czech Presidency to allow the referendum, to which the Irish
government has already agreed, to take place in the latter part of
the year, probably October 2009. It is said that the (second)
referendum will then also contain a vote on a ban on conscription
to assuage fears of the Irish electorate in this respect.
Bibliography
M. Cahill, 'Ireland's Constitutional Amendability and Europe's
Constitutional Ambition: the Lisbon Referendum in Context'
(2008) German Law Journal 1191-1218
C. Costello, 'Ireland's Nice Referenda' (2005) EUConst 357
P. Gjortler, 'Denmark: ratifying the Treaty on European Union: an
interim report' (1993) European Law Review 356-360
K. Hayward, '"If at first you don't succeed ..." The Second
Referendum on the Treaty of Nice 2002' (2003) Irish Political
Studies 120
G. Hogan, 'The Nice Treaty and the Irish Constitution' (2001)
European Public Law 565
D. Howarth, 'The Compromise on Denmark and the Treaty on
European Union: a Legal and Political Anlalysis' (1994) Common
Market Law Review 765-805
T. Worre, 'First No, Then Yes: The Danish Referendums on the
Maastricht Treaty 1992 and 1993' (1995) Journal of Common
Market Studies 235-257
The Communist Party of Ireland expresses its solidarity with all

progressive forces in Britain, and in particular with the
Communist Party of Britain, in the forthcoming campaign for
Britain to withdraw from the European Union. In particular we call
on working people in the north-east of our country to vote for
leaving the EU.
A vote to leave can be a vote for a different way forward, a vote
against the deepening global militarisation of which the EU is one
of the driving forcesnot alone within the wider European
continent but around the world.
A vote to leave would also call into question the southern Irish
states continuing membership of the EU and reopen
opportunities for working-class struggle on the national level.
British Empire
We should not be distracted by the fact that very reactionary and
chauvinist forces, nostalgic for the days of the British Empire, are
also opposed to the European Union. We support the demand for
withdrawal not on some narrow nationalist grounds but rather
from a working-class internationalist position. There is a need to
break the unity of the European monopolies, to break the unity of
the European employers network of control, by dividing them,
which can only weaken the whole. A withdrawal by Britain could
well trigger a response from working people in other memberstates to campaign also for withdrawal. It would break the fear
that the EU has so successfully propagated, that outside the EU
lies economic disaster.
The deal worked out between the British state and the EU
institutions is a further attack on the rights of workers throughout
Europe, especially migrant workers, the most vulnerable section
of the working class.
part of eu referendum in britain read it Consolidated ReaderFriendly Edition of the Treaty on European Union (TEU) and the
Treaty on the Functioning of the European Union (TFEU) as
amended by the Treaty of Lisbon (2007)
Tusks proposal (Section C, points 2-3) envisions that reasoned
opinions of national parliaments issued under Article 7.1 of
Protocol No. 2 of the Lisbon Treaty
http://www.eudemocrats.org/fileadmin/user_upload/Documents/D-
Reader_friendly_latest%20version.pdf
Democracy and Sovereignty
The struggle against the European Union is essentially a struggle
for democracy and sovereignty. It is an anti-imperialist struggle,
one that some formerly anti-EU forces in the north-east of our
country have walked away from, retreating into an idealised
critical engagement with imperialism.
We reject the illusions being peddled in support of these
arguments. They undermine the potential for bringing unity to
our people on a progressive basis. It is wrong to present the idea
that the EU is a potential bulwark against attacks on workers and
environment rights. These are false arguments. The EU and the
treaties since the Maastricht Treaty of 1992 have been for
institutionalising austerity, consolidating the interests, influence
and power of the big European monopolies specifically but also
monopoly capitalism in general.
The attacks on workers in all Ireland will continue, inside or
outside the European Union. Membership does not guarantee
protection from attacks on workers rights and conditionsfar
from it: all the central institutions are above democratic control
and are accountable to no-one, as designed by treaty.
The EU Central Bank, which is the central institution for imposing
EU economic and monetary policy, is run by and for finance
houses and big banks. The EU Commission is the guardian of
conformity with the fiscal, political and military strategy of the
EU. Attacks on workers, fiscal control and the primacy of the
market above all else are hot-wired into the EU.
In the EU, progress is illegal
We do not accept that the EU is the source of, or has the potential
for, progressive social and economic change, either at a
transnational or the national level. EU laws, directives and
institutions are designed to prevent and block change at the
European and the national level. The Lisbon Treaty of 2009
consolidated the power and ideological influence of big business
over the policies and the institutions of the EU. It enshrined the
primacy of EU directives (i.e. laws) over national laws, in effect
making illegal any progressive alternative economic or social

policies. As far as the EU is concerned, there will be no way back
to any serious democracy at the national level.
The anti-democratic nature of the EU and the absolute power of
European big business over it will be further consolidated with
the adoption of the Transatlantic Trade and Investment
Partnership (TTIP).
The Communist Party of Ireland calls for the broadest coalition of
progressive forces to campaign for British and also for Irish
withdrawal from the European Union. Statement ends.
SCHUMAN DECLARATION
and the BIRTH OF EUROPE
SPEECH OF 9 MAY 1950
FULL TEXT
"It is no longer a question of vain words but of a bold act, a
constructive act. France has acted and the consequences of its
action can be immense. We hope they will be. France has acted
primarily for peace and to give peace a real chance.
For this it is necessary that Europe should exist. Five years,
almost to the day, after the unconditional surrender of Germany,
France is accomplishing the first decisive act for European
construction and is associating Germany with this. Conditions in
Europe are going to be entirely changed because of it. This
transformation will facilitate other action which has been
impossible until this day.
Europe will be born from this, a Europe which is solidly united and
constructed around a strong framework. It will be a Europe where
the standard of living will rise by grouping together production
and expanding markets, thus encouraging the lowering of prices.
In this Europe, the Ruhr, the Saar and the French industrial basins
will work together for common goals and their progress will be
followed by observers from the United Nations. All Europeans
without distinction, whether from east or west, and all the
overseas territories, especially Africa, which awaits development
and prosperity from this old continent, will gain benefits from
their labour of peace.
World peace cannot be safeguarded if constructive efforts are not
made commensurate with the dangers that threaten it. An
organized and revitalized Europe can make a contribution to
civilization which is indispensable for maintaining such peaceful

relations. France has always held the cause of peace as her main
aim in taking upon herself the role for more than twenty years of
championing a united Europe. That European task was not
achieved and we had war.
Europe will not be made at once, nor according to a single master
plan of construction. It will be built by concrete achievements,
which create de facto dependence, mutual interests and the
desire for common action.
The gathering of the nations of Europe demands the elimination
of the age-old antagonism of France and Germany. The first
concern of any action undertaken must involve these two
countries.
With this objective in mind, the French government proposes to
direct its action on one limited but decisive point:
The French government proposes to place Franco-German
production of coal and steel under one common High Authority in
an organisation open to the participation of other countries of
Europe.
The pooling of coal and steel production will immediately assure
the establishment of common bases for economic development
as a first step for the European Federation. It will change the
destiny of regions that have long been devoted to manufacturing
munitions of war, of which they have been most constantly the
victims.
This merging of our interests in coal and steel production and our
joint action will make it plain that any war between France and
Germany becomes not only unthinkable but materially
impossible. The establishment of this powerful unity for
production, open to all countries willing to take part, and
eventually capable of providing all the member countries with the
basic elements of industrial production on the same terms, will
cast the real foundation for their economic unification.
This production would be offered to the world as a whole, without
distinction or exception, with the aim of raising living standards
and promoting peace as well as fulfilling one of Europes essential
tasks the development of the African continent.
In this way, simply and speedily, the fusion of interests which is
vital for the establishment of a common economic system will be
realized. Thus the leaven will be introduced which will permeate
and build a wider and deeper community between countries that
had continually opposed each other in bloody divisions.
By pooling basic industrial production and setting-up a new High

Authority whose decisions will be binding on France, Germany
and other member countries, these proposals will bring to reality
the first solid groundwork for a European Federation vital to the
preservation of world peace.
In order to further the realisation of the objectives it has thus
defined, the French Government is ready to open negotiations on
the following basis:
The High Authority would be charged with the mission of assuring
in the briefest delay the modernization of production and the
improvement of its quality; the supply of coal and steel on
identical terms to French and German markets and those of other
member countries; the development of common exports to other
countries; and the equalization of improvement in the living
conditions of workers in these industries.
In order to attain these goals starting from the very varied
conditions in which the production of the member countries are
situated, transitory measures should be instituted such as a
production and investment plan, compensating mechanisms for
the equalization of prices, and a restructuring fund to facilitate
the rationalisation of production. The movement of coal and steel
between member states will immediately be freed of all customs
duties and it will not be permitted for it to be constrained by
differential transport rates. Conditions will be progressively
created which will spontaneously assure the most rational
distribution of production at the highest level of productivity.
In contrast to an international cartel which aims at dividing and
exploiting national markets by restrictive practices in order to
maintain high profit margins, the proposed organization will
assure the merger of markets and the expansion of production.
The principles and fundamental commitments defined above will
be the subject of a treaty signed between the states. The
negotiations necessary to define the measures to be applied will
be undertaken with the help of an arbitrator, designated by
common agreement. The latter will charged to ensure that the
agreements are in line with the principles and, in the case of
unresolvable differences, will determine the solution to be
adopted. The joint High Authority, responsible for the functioning
of the whole regime, will be composed of independent
personalities designated on an equal basis by the governments. A
President will be chosen by common accord of the governments.
His decisions will be binding on France, Germany and the other
member countries. Appropriate measures will assure the means

of appeal necessary against the decisions of the High Authority. A
representative of the United Nations to the High Authority will be
charged to make a public report twice a year to the United
Nations Organisation, reporting on the functioning of the new
body, in particular about the safeguarding of its peaceful
objectives.
The institution of the High Authority does not prejudice in any
way the ownership of enterprises. In the furtherance of its
mission, the joint High Authority will take into account the powers
conferred on the International Authority for the Ruhr and the
obligations of all types imposed on Germany as long as they
continue.
Atlantic, narrated by the feral voice of Brendan Gleeson, is the
second in a remarkable series of evocative films by Risteard
ODomhnaill who, starting with The Pipe, charted the story of
Rossport tucked behind the dunes amid the sentinel cliffs of Erris
Head and Broadhaven Bay.
Pulling the camera lens high above the dramatic coastline and its
Corrib gas pipeline, Atlantic brings the audience the story of the
North Atlantic itself and the battle between local and
international corporations a struggle, at its heart, between
individuals and closely bound communities and those who are
lobbied, in national government and in Brussels.
The film, now screening to audiences throughout the country, hits
deep, interweaving the common issues between the peoples of
Newfoundland, Norway, and Ireland, and telling the story of how
each fared in the struggle to retain ownership and control of
natural resources, against the backdrop of the huge decline in
fishing stocks from industrialisation by massive fleets and the
tension between sonic booming from oil explorers and the marine
ecosystem.
It brings the wild, beautiful and bountiful Atlantic to the viewer in
a manner not achieved on film before, rekindling a sense of
stewardship, lost since Ireland chose to join the EEC and, it
appears, sacrificed its fishing grounds and coastal communities,
to protect its inland.
The territory of Ireland extends nearly half ways across the North
Atlantic. It is an area six times our land mass within which we are
entitled to fishing stocks in low digits and under which weve
given away the rights to hydrocarbons, ever since Fianna Fil
minister Ray Burke, unaccompanied by civil servants in meetings
with oil and gas explorers in 1987, reversed the actions taken by
Justin Keating in the 1970s.
The Labour minister had mimicked those of far-sighted Norwegian
politicians in their struggle against multinational explorers.
Atlantic revisits the clash between the peoples rights to a fair
share of rents from natural resources and powerful business
interests aligned against them by telling the story of how
Newfoundland stood up to the landlocked Canadian capital of
Ottawa and the big oil lobby to secure the type of share Keating
had once won.
Despite the fury surrounding the water debate, few in Ireland still
grasp how the Irish people are, uniquely in Europe, alienated from
their own natural resources in short, we dont own them.
That means the fish in our seas, the hydrocarbons underneath,
the wind that blows across the land and the fresh water that flows
through it, are not owned by the Irish people.
In what is, arguably the largest act of larceny in our short history,
Devs 1937 Constitution, reversed the 1922 Constitution and
passed ownership of all natural resources from the ancient Irish
people to the recently founded State under Article 10, then made
its trusteeship unchallengeable in the courts.
The divide between the self-preservation of the State and its
privileges and the Irish people only comes into sharp focus when
there is an existential economic crisis, such as the last one which
we entered at a low debt of just 23% of GDP.
A fresh global economic crisis, the likelihood of which currently is
probably about one in seven, would catch Ireland, this time, at
debt levels four times higher, while governed by a minority
administration now holding all of its water in a single corporate
entity.
At a fundamental level, the decision facing Britain in June is about
whether the British people wish to regain the right to eject all
those who govern them every few years or to continue to deposit
many aspects of sovereignty to an unelected EU Commission, a
decision in many ways about what modern citizenship means.
Stop anyone in the street today and ask them to describe how EU
government works or to identify its key leaders and youll be met
with blank stares but show a photo of two TDs dancing on a
Pajero outside Leinster House and theyll be identified in an
instant, one set unknown but with huge powers, the other well
known, but with none.
Until and unless the Irish people demand the return of all our
natural resources by overturning Article 10, we remain captive

not just to the uncomfortable trade-offs in the ongoing EU
existential struggle, but also to a State polity that will do just
about anything to preserve its privileges.
Irish viewers leaving Atlantic do so, invariably, angry but still not
grasping that theyve just watched a film, not about their natural
resources but those of the State. RT, who chose not to broadcast
the multi-award winning The Pipe, may yet decide that Atlantic is
safer fare, but will the state broadcaster then commission a
series of current affairs treatments about the whale in the
swimming pool, the alienation of the Irish people from their
natural resources? What do you think?
Eddie Hobbs is a financial advisor www.eddiehobbs.com
http://www.irishexaminer.com/viewpoints/analysis/eddie-hobbslargest-act-of-larceny-against-irish-people-402544.html
IRELAND The Law Reform Commission, ... The Law Reform
Commission Act 1975 section 4 subs. (2) (a) ... Larceny Act 1916,
Ireland and Britains agreement
http://www.lawreform.ie/_fileupload/Programmes%20of%20Law
%20Reform/First%20Programme%20for%20Law%20Reform
%201976.pdf
Britain Larceny Act 1916
http://www.legislation.gov.uk/ukpga/1916/50/enacted/data.pdf
Criminal Justice (Theft and Fraud Offences) Act,...
Text in the Irish language of the Convention drawn up on the
basis of Article K.3 of the ... Larceny Act, 1916. 6 & 7 Geo. 5 ...
(THEFT AND FRAUD OFFENCES) ACT,
http://www.irishstatutebook.ie/eli/2001/act/50/enacted/en/pdf
Public order offences in Ireland - Citizens...
Nov 10, 2011 The law on public order offences in Ireland is
mainly set down in the ... and extortion offences which were
previously contained in the Larceny Act
http://www.citizensinformation.ie/en/justice/criminal_law/criminal_
offences/public_order_offenses_in_ireland.html
Fisheries must be included in international marine biodiversity
agreement
Written by Norica Nicolai on 26 May 2016
https://www.theparliamentmagazine.eu/articles/opinion/fisheriesmust-be-included-international-marine-biodiversity-agreement
How did a peace treaty from 1215 forge the

freedoms of 2015? A broken peace
The agreement between King John and his barons in 1215
averted full scale civil war in England but not for long.
Just six weeks after setting his seal to Magna Carta, John
effectively ripped it up. This time there really was war as the
desperate barons turned to Johns enemy, Prince Louis of France,
to aid their cause and invade.
After several months of war John was killed not by his enemies
but by dysentery.
His nine-year-old son Henry ascended to the throne and the
country had a chance to start again. And what did the boy King
and his advisors turn to? Magna Carta.
The contents of the charter formed the basis for a new
agreement but now it wasnt a compromise forced on an
unwilling King, instead it was a political manifesto offered
voluntarily by a new, apparently more well-meaning, crown.
When peace was finally secured in 1217, the charter was issued
again.
The powerful barons, whose support the young Henry needed,
were guaranteed their rights under law in return for their loyalty
to the crown.
In 1225, when the King turned 18, he reissued Magna Carta again
and he continued to do so, time and again throughout his reign
whenever there was a moment of political crisis. Each time he did
so the charter became more famous.
Over the years, the detail in the clauses changed but the
fundamental principles of the document grew in importance. The
charter epitomized the English peoples right to be treated
equally under the law.
Of course this was still the Middle Ages. Even the final version
of Magna Carta confirmed in 1300 - gave freedoms and rights to
a limited number of the leading men in the land. But its ideas
would snowball and be reinterpreted time and again during the
centuries that followed.
Eventually, it wasnt just warlord barons and the super-wealthy
whose interests were protected by Magna Carta, it was everyone.
So 800 years on, thats why it still matters.
CONVENTION BASED ON ARTICLE K3 THE TREATY O EUROPEAN
POLICE OFFICE, EUROPOL CONVENTION
https://www.coe.int/t/dghl/cooperation/economiccrime/organisedc
rime/projects/carpo/output_3__special_investigative_means/Europol_Convention.pdf
ACTS ADOPTED UNDER TITLE VI OF THE EU TREATY COUNCIL
DECISION of 6 April 2009 establishing the European Police Office
(Europol)
http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?
uri=CELEX:32009D0371&from=EN
European Public Prosecutor's Office
Abstract
Fraud and criminal misapplication of EU money affects all EU
citizens. In times of economic crisis and budgetary restriction, it
is more important than ever to investigate, prosecute and bring
to justice those who commit criminal offences affecting the
Union's financial interests. The Commission proposed a regulation
on the establishment of a European Prosecutor's office based on
Art. 86 TFEU.
What is the EPPO?
The EPPO will be an independent Union body with the authority to
investigate and prosecute EU-fraud and other crimes affecting
the Union's financial interests. The establishment of the EPPO will
bring about substantial change in the way the Union's financial
interests are protected. It will combine European and national
law-enforcement efforts in a unified, seamless and efficient
approach to counter EU-fraud.
Currently, only national authorities can investigate and prosecute
EU-fraud. Their competences stop at their national borders.
Existing Union-bodies (such as OLAF, Eurojust and Europol) do
not have and cannot be given the mandate to conduct criminal
investigations.
The EPPO will fill this institutional gap. It will have exclusive and
EU-wide jurisdiction to deal with suspicions of criminal behaviour
falling within its remit.
The structure of the EPPO
The EPPO will be a body of the Union with a decentralised
structure. The decentralised structure aims at involving and
integrating the national law enforcement authorities.
The EPPO will be headed by a European Public Prosecutor. Its
investigations will in principle be carried out by European
Delegated Prosecutors located in each Member State. The
number of these Delegated Prosecutors will be left for Member
States, but they should have at least one. The European

Delegated Prosecutors will be an integral part of the EPPO but
also continue to exercise their functions as national prosecutors.
When acting for the EPPO, they will be fully independent from the
national prosecution bodies.
This structure will lead to synergies between European and
national decision making. It will ensure best chances of the EPPO
being effective.
The main characteristics of the EPPO
The EPPO will be an efficient Union body pooling investigative and
prosecutorial resources of the Member States with clear
hierarchical lines to ensure swift decision making. It will have
uniform investigation powers throughout the Union based on and
integrated into the national law systems of the Member States.
There will be strong safeguards to guarantee the rights of the
persons involved in the EPPO's investigations as laid down in
national law, Union law and the Charter of Fundamental Rights.
Investigation measures that touch mostly on fundamental rights
as e.g. telephone interception, will need a prior authorisation by a
national Court. The EPPOs investigations will be subject to
judicial review by the national courts. The EPPO will enable
Member States and the Union to work hand-in-hand for the
protection of European taxpayers' money.
The added value of the EPPO:
genuine European prosecution policy;
uniform, consistent and systematic approach while linking in

with MS' judicial systems;
investigates and procecutes all EU fraud cases;
continuity in complex and cross-border cases;
stronger deterrence and prevention effect.

The law applying to the EPPO's activities
The EPPO will mainly rely on national rules of investigation and
procedure, which will apply if the regulation does not provide for
more specific provisions. The regulation introduces European
rules where absolutely necessary to ensure the efficiency and
effectiveness of the EPPO's investigations/prosecutions and in
order to ensure a high level of procedural safeguards for the
suspected persons. In particular:
the regulation lists the EPPO's investigative powers and

provides for general conditions of their application. The
Regulation also contains provisions defining homogeneous
procedural rights of the suspected person.

the regulation contains rules on the admissibility evidence.
The EPPO Regulation sets out that evidence gathered lawfully in
one Member State is admissible in the trial courts of all Member
States, provided the admission does not adversely affect the
fairness of the procedure or the rights of defence as enshrined in
the Charter of Fundamental Rights.
History
The Commission's proposal is the result of a long lasting
consultation process. Milestones on the way to the current
proposal of the establishment of an EPPO were:
the 'Corpus Juris' , a set of rules for a future European

Public Prosecutor, elaborated and presented by an expert group
in 2000;
the Green Paper on criminal-law protection of the financial

interests of the Community, presented by the Commission in
2001;
the unratified Treaty establishing a Constitution for Europe,

2004;
the Lisbon Treaty which offered the legal basis for the
establishment of the EPPO in Art. 86 TFEU, December 2009;
the Commission's communication on the protection of the

EU's financial interests by criminal law and by administrative
investigations, May 2011.
Links
For more information see press release (press release and
memo), legislative text, the Communication and Staff Working
Documents accompanying the proposal for the Regulation
(impact assessment (2 MB) and executive summary of the
impact assessment). The proposal on the establishment of the
EPPO is accompanied by a proposal to reform the Regulation on
Eurojust.
http://ec.europa.eu/justice/criminal/judicial-cooperation/publicprosecutor/index_en.htm
The Lisbon Treaty which offered the legal basis for the
establishment of the EPPO in Art. 86 TFEU, December 2009
uri=OJ:C:2007:306:FULL&from=EN
Commission's communication on the protection of the EU's
financial interests by criminal law and by administrative
investigations, May 2011. An integrated policy to safeguard
taxpayers' money
uri=COM:2011:0293:FIN:EN:PDF
COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY
OF THE IMPACT ASSESSMENT Accompanying the document
Proposal for a Council Regulation on the establishment of the
European Public Prosecutor's Office
executive summary of the impact assessment
uri=CELEX:52013SC0275&from=EN
COUNCIL REGULATION on the establishment of the European
Public Prosecutor's Office 2013
uri=CELEX:52013PC0534&from=EN
GREEN PAPER on criminal-law protection of the financial interests
of the Community and the establishment of a European
Prosecutor; the unratified Treaty establishing a Constitution for
Europe, 2004, 2013
uri=CELEX:52001DC0715&from=EN
The Commission proposed a regulation on the establishment of a
European Prosecutor's office based on Art. 86 TFEU. 2013
uri=CELEX:52013PC0534&from=EN
Recognition of decisions between EU countries
Abstract
Mutual recognition of judicial decisions is a process by which a
decision usually taken by a judicial authority in one EU country is
recognised, and where necessary, enforced by other EU countries
as if it was a decision taken by the judicial authorities of the latter
countries.
This is a key concept in the sphere of judicial cooperation, as it
helps to overcome the difficulties stemming from the diversity of
judicial systems throughout the EU.
Traditional judicial cooperation can be defined as an inter-state
relation where one sovereign State makes a request to another
sovereign State, which then decides whether or not to comply
with it.
Those relations are organised through a variety of legal
instruments, agreed either on a bilateral basis or within the
framework of international organisations such as the UN or the
Council of Europe.
This system is both slow and complex. It no longer corresponds to
the reality of today's European area where people circulate easily,

with few or no controls.
Improved cooperation
To a free circulation of people shall correspond a free circulation
of judicial decisions. This is where the principle of mutual
recognition leads to a real change in the philosophy of judicial
cooperation. It means that each national judicial authority must
recognise decisions made by the judicial authority of another EU
country with a minimum of formalities, and with very few
exceptions.
Enhanced mutual recognition is to improve the efficiency of
cooperation between authorities. It is based on the mutual
confidence that EU countries have in each others' systems,
founded on the common respect of human rights and
fundamental freedoms as asserted in the Treaty of the European
Union.
Background
In October 1999, at the Tampere European Council, mutual
recognition was asserted to be the cornerstone of judicial
cooperation.
In order to implement this principle, a programme of measures
was adopted in January 2001. The implementation of this
programme is one of the major challenges for the creation of a
common area of justice.
http://ec.europa.eu/justice/criminal/recognitiondecision/index_en.htm
Programme of measures to implement the principle of mutual
recognition of decisions in criminal matters
uri=CELEX:32001Y0115(02)&from=EN
A GENUINE EUROPEAN AREA OF JUSTICE
http://www.europarl.europa.eu/summits/tam_en.htm#b
http://ec.europa.eu/justice/about/files/organisation_chart_en.pdf
Judicial cooperation
Abstract
Building a fully-fledged freedom and security area calls for
progress in the creation of a single area of justice. A European
dimension is often present in criminal matters. To fight a criminal
organisation active in several EU countries, or to bring to justice
an offender who tries to hide in a different EU country or also
hear the testimony of a witness who is in a different country,
judicial cooperation is necessary.

Strengthen judicial cooperation
When they need to take specific steps or execute certain
decisions within the framework of criminal investigations or
proceedings, national authorities may count on the assistance of
criminal authorities in a different EU country.
Judicial cooperation in criminal matters is based on the principle
of mutual recognition of judgements and judicial decisions by EU
countries. It was introduced by the Maastricht Treaty under Title V
(provisions on a common foreign and security policy).
The EU has worked in different areas in order to strengthen
judicial cooperation between the criminal justice authorities in the
EU countries.
Different forms of judicial cooperation
Mutual legal assistance is the traditional form of judicial
cooperation.
A judicial authority sends a letter of request ("letter rogatory") to
a foreign judicial authority to perform an action in its territory. For
example, legal assistance may be requested to search a building
or confiscate property.
This form of judicial cooperation is not exclusive to EU members
and may be slow and complex at times.
A more advanced form of judicial cooperation is the mutual
recognition of judgements and judicial decisions.
Using EU agencies
The EU has set up specific structures to facilitate mutual
assistance and support cooperation between judicial authorities:
Eurojust: an EU body comprising experienced judges or

prosecutors who support and strengthen coordination and
cooperation between national authorities in relation to serious
crime;
European judicial network in criminal matters (EJN): a network of
magistrates and prosecutors who act as contact points in EU
countries to facilitate judicial cooperation.
Call for Proposals for Financial Assistance to Joint Investigation
Teams
(2016/3)
http://www.eurojust.europa.eu/doclibrary/JITs/JITs%20funding
%20application%20procedure/JITs%20Funding%20Latest%20Call
%20for%20Proposals/JITSFunding-Latest-Call-for-proposals_EN.pdf
The Great Water Grab- How the Coal Industry is Deepening the
Global Water Crisis'
http://www.greenpeace.org/international/Global/international/publ
ications/climate/2016/The-Great-Water-Grab.pdf
Technical Report- Coal Water Methods & Results
http://www.greenpeace.org/international/Global/international/brie
fings/climate/2016/Coal-Water/Technical-Report-Coal-WaterMethods-Results.pdf
Endas Love Letter To Apple Irish Gov To

Appeal 13Bn Tax Ruling
Sep 8, 2016
Irish Gov to appeal EU over Apples 13bn tax ruling.
Find Truthful Irish on Facebook
https://www.youtube.com/watch?v=CJrnvNSMwo8
Transatlantic Trade and Investment Partnership (TTIP) Dublin
Castle 27 03 2015
Mar 30, 2015
Minister Bruton publishes independent study on Transatlantic
Trade and Investment Partnership (TTIP) by Copenhagen
Economics in Dublin Castle on 27th March 2015
https://www.youtube.com/watch?v=y9DaZRs4IpU
Colliding Spaces of Justice? Tensions between Competing Human
Rights regimes and Competing Levels of Governance
With the EUs maturing from a mainly economic integration
project towards a multifaceted polity with its own citizenship and
human rights regimes, competing spaces of governance and
regulation have multiplied. Whereas in the early years of
European integration there seemed to be a clear division of
competences between the European Economic Community on the
one hand and the Member States and their regions on the other
hand, nowadays there is an obfuscation of those spheres of
competences. The complexity is aggravated by the increasing
autonomy of regions within the EUs Member States on the one
hand, and by the escalated relevance of European instruments
beyond the European Union, most remarkably in the Council of
Europe. Within the field of human rights protection, the European
Union has long given the impression of steady progress towards a
higher level of protection of these fundamental principles. While
in the initial phases of European integration the European Court
of Justice developed the protection of human rights from general
principles of Community law, the Treaty of Maastricht introduced
the protection of human rights into the predecessor of Article 6
TEU. The Treaty of Lisbon further enhanced the role of human
rights within the EU by giving the Charter of Fundamental Rights

for the European Union direct legal effect and stating that the
European Union would accede to the European Convention of
Human Rights (Article 6 TEU 2009). The impression of steady
progress was halted with Opinion 2/13 of the Court of Justice of
the European Union, which stated that the draft agreement on
the accession of the European Union to the European Convention
for the Protection of Human Rights and Fundamental Freedoms
does not comply with European Union Law. The relation of the
European Convention of Human Rights to European Union law
thus remains a contested field, and an ideal observatory for
investigating multilevel governance beyond the level of the
European Union. Lastly, tensions can be seen between the EU as
an autonomous legal order and its relationship with international
law. This is the realm of the famous Kadi case, which has pushed
much of the debate about rights in the EU towards a pluralist
constitutional model that is premised upon the imagery of
heterarchy in inter-order relations, rather than hierarchy. This
research programme investigates both these strands of
contestations of European integration, offering interdisciplinary
perspectives from legal and international relation studies.
ACTIVITIES
This research activity will be linked to a conference.
Dissemination of the debates and results will made accessible on
this website
In lieu of a celebration for the EUs accession to the European
Convention of Human Rights (May/June, 2018)
Researchers participating in this activity include:
Summary of the Lisbon Agreement for the Protection of
Appellations of Origin and their International Registration (1958)
The Lisbon Agreement provides for the protection of appellations
of origin, that is, the "geographical denomination of a country,
region, or locality, which serves to designate a product
originating therein, the quality or characteristics of which are due
exclusively or essentially to the geographic environment,
including natural and human factors" (Article 2). Such
denominations are registered by the International Bureau of WIPO
in Geneva upon the request of the competent authority of a
Contracting State. The International Bureau keeps the
International Register of Appellations of Origin and formally
notifies the other Contracting States of the registrations. It also
publishes them in the Lisbon system's official bulletin
Appellations of Origin. A Contracting State may declare, within

one year of receiving the notice of registration, that it cannot
ensure the protection of a registered appellation within its
territory (Article 5(3)). Such a declaration must include grounds
for the refusal of protection. Contracting States may
subsequently withdraw a refusal, according to a procedure
foreseen under the Lisbon system. A registered appellation will be
protected against usurpation or imitation, even when used in
translation or accompanied by words such as "kind", "type" or the
like (Article 3), and may not be deemed to have become generic
in a Contracting State as long as it continues to be protected in
the country of origin (Article 6).
Since January 2010, Contracting States have had the option to
issue a statement of grant of protection, thus improving
communication regarding the status of international registrations
in member countries. These statements can be issued by
Contracting States that know, well before the expiry of the oneyear refusal period under Article 5(3), that they will not issue a
declaration of refusal of protection; or the statement can take the
place of the notification of withdrawal of a refusal already given.
The Lisbon Agreement, concluded in 1958, was revised at
Stockholm in 1967, and amended in 1979. The Lisbon Agreement
created a Union which has an Assembly. Every State member of
the Union that has adhered to at least the administrative and
final clauses of the Stockholm Act is a member of the Assembly.
The Agreement is open to States party to the Paris Convention for
the Protection of Industrial Property (1883). Instruments of
ratification or accession must be deposited with the Director
General of WIPO.
The Geneva Act of the Lisbon Agreement on Appellations of
Origin and Geographical Indications (not yet in force)
The Diplomatic Conference for the Adoption of a New Act of the
Lisbon Agreement for the Protection of Appellations of Origin and
their International Registration which took place from May 11 to
21, 2015, adopted the Geneva Act of the Lisbon Agreement on
Appellations of Origin and Geographical Indications.
New Act of the Lisbon Agreement Encompasses All Geographical
Indications, Allows Accession by Regional Organizations
On May 20, 2015, a Diplomatic Conference, convened at the seat
of WIPO in Geneva by the Assembly of the Lisbon Union, adopted
a new Act of the Lisbon Agreement for the Protection of
Appellations of Origin and Their International Registration. The
new Act, to be known as the Geneva Act of the Lisbon Agreement

on Appellations of Origin and Geographical Indications, though
technically a revision of the 1967 (Stockholm) Act of the
Agreement, expands the scope of the treaty to all geographical
indications (i.e., beyond the subset that appellations of origin
constitute), opens membership to intergovernmental
organizations through which regional titles of protection for
geographical indications can be obtained (e.g., the EU and OAPI)
and contains a number of provisions that purport to widen the
membership of the Lisbon Agreement and make it more
attractive to users.
INTA was represented at the Diplomatic Conference by Bruno
Machado, INTAs Representative in Geneva, and by Constanze
Schulte, Partner, Hogan Lovells International LLP, member of the
Geographical Indications Subcommittee of the Related Rights
Committee of INTA (see the INTA Blog).
A Controversial Process
The adoption of the new Act was the outcome of a process of
review initiated by the Assembly of the Lisbon Union in
September 2008, when it decided to establish a Working Group
for exploring possible improvements to the procedures under the
Lisbon Agreement. The terms of reference of the Working Group
were subsequently expanded to include an overall review of the
Lisbon System with a view to making it more attractive to users
and potential new members, without compromising its basic
principles and objectives. The Working Group was composed of
members of the Lisbon Union. Other WIPO Member States and
interested organizations were invited as observers. Similarly, at
the Diplomatic Conference, only the 28 countries currently party
to the Lisbon Agreement had the right to vote. This was strongly
criticized and objected to by a number of WIPO members not
party to the Lisbon Agreement who underlined that, whereas the
Geneva Act of the Lisbon Agreement would have an impact on
enterprises of all WIPO members, the overwhelming majority of
the latter were not put in a position properly to defend their
interests on a level playing field. Although a genuine effort was
made to conduct business at the Conference in as flexible and
inclusive a manner as possible and to accommodate suggestions
by non-members as long as they did not compromise the basic
principles of the Lisbon Agreement (crafted for sui generis
appellations of origin protection systems), there is no doubt that
the final outcome would not have been the same had all
members of WIPO been given equal rights at the Conference.

A Mixed Result
INTAs involvement in the process of revising the Lisbon
Agreement was guided by the hope that it could lead to an
inclusive and balanced registration system, open to all protection
systems, including trademark-based systems, and providing for
appropriate safeguards for prior rights.
Progress has been accomplished in that direction, notably with
respect to the following:
The introduction in the Agreement of a provision (Article 13)

safeguarding other rights, in particular prior trademark rights,
subject, however, to any limited exception as may be provided by
the legislation of a Contracting Party (presumably within the
limits of Article 17 TRIPS) and leading to coexistence;
The introduction of an obligation to provide an opportunity

for interested parties to request the refusal of an international
registration (Article 15);
The introduction in the Agreement of an article (Article 19)

on the invalidation of the international registration (which does
not limit the grounds for invalidation);
The introduction in the Agreement (Article 5) of language

allowing holders of certification marks to apply for an
international registration under the new Act.
On the other hand, statements made, upon adoption of the new
Act, by a number of delegations of countries with trademarkbased protection systems, made it very clear that the objective of
an inclusive global system was not achieved and that there
remain in the new Act a number of provisions that would make it
very difficult, if not impossible, for countries relying on
trademarks in order to protect geographical indications to join the
Geneva Act.
This is particularly the case with respect to (1) Article 1 on the
content of protection; and (2) Article 12, which prevents a
Contracting Party from considering a registered appellation of
origin or geographical indication as having become generic as
long as it is protected in the Contracting Party of Origin; or of the
validity of the registered appellation of origin or geographical
indication for an indefinite period of time without the need for
renewal, or a requirement of use, or in spite of conduct leading to
acquiescence.
The Geneva Act of the Lisbon Agreement will be the subject of a
thorough analysis by the Geographical Indications Subcommittee
of INTAs Related Rights Committee, which will make

recommendations to the Board of Directors of the Association as
appropriate.
The Geneva Act was signed by 11 countries, including two nonmembers of the Lisbon Union (Mali and Romania), subject to
ratification. It will remain open for signature until May 20, 2016.
Five instruments of ratification or accession are required to cause
its entry into force. As long as all parties to the 1958 or 1967 Act
of the Lisbon Agreement have not become party to the Geneva
Act, the latest act to which they are mutually party will govern
the relations between parties to the Agreement.
Although every effort has been made to verify the accuracy of
items in the INTA Bulletin, readers are urged to check
independently on matters of specific concern or interest.
2015 International Trademark Association
EU_Referendum_to all Minister on EU Referendum
ent_data/file/491181/EU_Referendum_PM_Minute.pdf
their International Registration ... (Lisbon Union Jan 15th 2015
Illegal Treaty
http://www.studioconsulenzabrevetti.it/_upload/dwn/lisbon.pdf
ARTICLE 1 IRRECONCILABLE DIFFERENCES? THE GENEVA ACT OF
THE LISBON AGREEMENT AND THE COMMON LAW
Article 1 Act of the Lisbon Agreement on Appellations of Origin
and ... Article 1 of the 1958 Lisbon Agreement ... of Origin and
Their International Registration,
http://www.houstonlawreview.org/wp-content/uploads/2016/01/2Gervais_Final.pdf
for the Adoption of a new Act of the Lisbon Agreement for the
Protection of Appellations of Origin and their International
Registration Geneva, May 2015
http://www.ecta.org/uploads/pressdoc/ECTA_press_release_Lisbon_FINAL.pdf
Vienna Convention of the Law of Treaties obligates negotiators to
act in good faith and good faith itself is a underlying principle
of international law, and a principle of WTO law.
https://treaties.un.org/doc/Publication/UNTS/Volume
%201155/volume-1155-I-18232-English.pdf
flexcit We have a plan. It is a roadmap, not only for leaving the EU
but also establishing something bigger and better. It is a blueprint
for a phased withdrawal that not only transforms Britain,
http://www.eureferendum.com/documents/flexcit.pdf
Summary of the Lisbon Agreement for the Protection of
Appellations of Origin and their International Registration (1958)
http://www.wipo.int/treaties/en/registration/lisbon/summary_lisbo
n.html
Lisbon Agreement
for the Protection of Appellations of Origin and their International
Registration
of October 31, 1958,
http://www.wipo.int/export/sites/www/lisbon/en/legal_texts/lisbon_
agreement.pdf
European Council (a summit involving the leaders of all 28
Member States) will take place on the 18th and 19th, and the UK
is literally at the top of this agenda. In Brussels, at least, there
seems to be optimism about a deal,
http://data.consilium.europa.eu/doc/document/ST-5072-2016INIT/en/pdf
EUROPEAN UNION CONSOLIDATED TREATIES CHARTER OF
FUNDAMENTAL RIGHTS
http://europa.eu/pol/pdf/consolidated-treaties_en.pdf
NATO (North Atlantic Treaty Organisation)
http://eur-lex.europa.eu/print-pdf.html?
pageTitle=Glossary+of+summaries&currentUrl=%2Fsummary
%2Fglossary%2Fnato.html
Treaty_on_European_union Articles 3, 4 8 and 21 of the Treaty on
European Union require the EU to contribute to free and fair
trade 1992
http://europa.eu/eu-law/decisionmaking/treaties/pdf/treaty_on_european_union/treaty_on_europea
n_union_en.pdf
Court of Justice of the European Union (CJEU)
http://europa.eu/about-eu/institutions-bodies/court-justice/#case4
George Osborne says EU vote is 'once in a lifetime' chance - BBC
Newsnight
Jan 14, 2016
Evan Davis interviews Chancellor George Osborne about the
government's renegotiation with Europe before the UK's in/out
referendum on membership of the European Union.
SUBSCRIBE to get our latest videos http://bbc.in/1iouM30 *
https://www.youtube.com/watch?v=cGQcJ1oW3RA
Port Wine Institute; ... Lisbon agreement for the protection of
appellations of origin and their international registration (1958)
http://www.ecta.org/IMG/pdf/Presentation_Ribeiro_de_Almeida2.pdf
their International Registration (1958) ... NO REFUSAL =
protection The Lisbon Agreement Geographical IndicationsOverview of the Current Work at WIPO
http://yucita.org/uploads/etkinlikler/seminer3/uluslararasi/WIPO_w
ork-_Antalya.pdf
http://www.inta.org/INTABulletin/Pages/LisbonAgreement_7011.as
px
IRELAND REVIEW OF IMPLEMENTATION OF THE CONVENTION...
REVIEW OF IMPLEMENTATION OF THE CONVENTION AND ...
declared unconstitutional. Irish common law comprises ... treaty.
The Irish authorities state
http://www.oecd.org/investment/anti-bribery/antibriberyconvention/2495019.pdf
THE TREATY OF LISBON
This chapter presents the background and essential provisions
of the Treaty of Lisbon. The objective is to provide a historical
context for the emergence of this latest fundamental EU text
from the ones which came before it. The specific provisions (with
article references) and their effects on European Union policies
are explained in more detail in the fact sheets dealing with
particular policies and issues.
Treaty of Lisbon amending the Treaty on European Union and the
Treaty establishing the European Community (OJ C 306,
17.12.2007), entry into force on 1 December 2009.
HISTORY
The Lisbon Treaty started as a constitutional project at the end of
2001 (European Council declaration on the future of the European
Union, or Laeken declaration), and was followed up in 2002 and
2003 by the European Convention which drafted the Treaty
establishing a Constitution for Europe (Constitutional Treaty)
(1.1.4). The process leading to the Lisbon Treaty is a result of the
negative outcome of two referenda on the Constitutional Treaty in
May and June 2005, in response to which the European Council
decided to have a two-year period of reflection. Finally on the
basis of the Berlin declaration of March 2007, the European
Council of 21 to 23 June 2007 adopted a detailed mandate for a
subsequent Intergovernmental Conference (IGC) under the
Portuguese Presidency. The IGC concluded its work in October
2007. The Treaty was signed at the European Council of Lisbon on
13 December 2007 and it has been ratified by all Member States.

CONTENT
A. Objectives and legal principles
The Treaty establishing the European Community is renamed the
Treaty on the Functioning of the European Union and the term
Community is replaced by Union throughout the text. The
Union takes the place of the Community and is its legal
successor. The Lisbon Treaty does not create state-like Union
symbols like a flag or an anthem. Although the new text is hence
no longer a constitutional treaty by name, it preserves most of its
substantial achievements.
No additional exclusive competences are transferred to the Union
by the Lisbon Treaty. However, it changes the way the Union
exercises its existing powers and some new (shared) powers by
enhancing citizens participation and protection, creating a new
institutional set- up and modifying the decision-making processes
for increased efficiency and transparency. A higher level of
parliamentary scrutiny and democratic accountability is therefore
attained.
Unlike the Constitutional Treaty the Lisbon Treaty contains no
article formally enshrining the supremacy of Union law over
national legislation, but a declaration was attached to the Treaty
Fact Sheets on the European Union - 2016 1
to this effect (Declaration No 17), referring to an opinion of the
Council Legal Service which reiterates consistent case-law by the
Court.
The Lisbon Treaty for the first time clarifies the powers of the
Union. It distinguishes three types of competences: exclusive
competence, where the Union alone can legislate, and Member
States only implement; shared competence, where the Member
States can legislate and adopt legally binding measures if the
Union has not done so; supporting competence, where the EU
adopts measures to support or complement Member States
policies. Union competences can now be handed back to the
Member States in the course of a treaty revision.
The Lisbon Treaty gives the EU full legal personality. Therefore,
the Union obtains the ability to sign international treaties in the
areas of its attributed powers or join an international
organisation. Member States may only sign international
agreements that are compatible with EU law.
The Treaty of Lisbon completes the absorption of the remaining
pillar three aspects of FSJ (police and judicial cooperation in

criminal matters) into pillar one. Its intergovernmental structure
ceases to exist by making the acts adopted in this area subject to
the ordinary legislative procedure (qualified majority and
codecision) and using the legal instruments of the Community
method (regulations, directives and decisions), unless otherwise
specified.
With the Treaty of Lisbon in force, the European Parliament is able
to propose amendments to the Treaties, as is already the case for
the Council, a Member State government or the Commission.
Normally, such an amendment would require the convocation of a
convention. It will, however, be possible to revise the Treaties
without convening an IGC, through simplified revision procedures
concerning the internal policies and actions of the Union (Article
48(6) and 48(7) TEU). The European Parliaments consent is
required in order to decide not to convene a convention if this is
deemed to be justified by the scope of the proposed
amendments.
B. Enhanced democracy and better protection of fundamental
rights
The Treaty of Lisbon expresses the three fundamental principles
of democratic equality, representative democracy and
participatory democracy. Participatory democracy takes the new
form of a citizens initiative (2.1.5).
The Charter of Fundamental Rights is not incorporated directly
into the Lisbon Treaty but acquires a legally binding character
through Article 6(1) TEU, giving the Charter the same legal value
as the Treaties (1.1.6).
The EUs accession to the European Convention was opened
when the 14th protocol to the ECHR entered into force, on 1 June
2010. It allows not only states but also international organisations
to become signatories of the ECHR. Accession still requires the
ratification by all states that are parties to the ECHR as well as
the EU itself.
C. A new institutional set-up 1. The European Parliament
Pursuant to Article 14(2) TEU the EP now shall be composed of
representatives of the Unions citizens, not of representatives of
the peoples of the States (Article 189 TEC).
The EPs legislative powers have been increased through the
ordinary legislative procedure which replaced the former
codecision procedure. It now applies to more than 40 new policy
areas, raising the total number to 73. The assent procedure
continues to exist as consent and the consultation procedure

remains unchanged. The new budgetary procedure creates full
parity between Parliament and the Council for approval of the
annual budget. The multiannual financial framework has to be
agreed by Parliament (consent).
The EP now elects the Commission President by a majority of its
members on a proposal from the European Council which is
obliged to select a candidate by qualified majority, taking into
account the outcome of the European elections. The EP continues
to approve the Commission as a college.
The maximum number of MEPs has been set at 751. The
maximum number of seats per Member State is decreased to 96,
the minimum number increased to 6. Germany will keep its 99
MEPs until the next elections, thus raising the total number of
MEPs to 754. The difference of 18 seats between the 736 MEPs
elected in June 2009 (on the basis of the Treaty of Nice) and the
number of seats provided for by the Treaty of Lisbon was filled in
December 2011.
2. The European Council
The Lisbon Treaty formally recognises the European Council as an
EU institution, responsible for providing the Union with the
impetus necessary for its development and for defining its
general political directions and priorities. The European Council
has no legislative functions. A long-term presidency replaces the
current system of six-month rotation. The President is elected by
a qualified majority of the European Council for a renewable term
of 30 months. This should improve the continuity and coherence
of its work. The President also represents the Union externally,
without prejudice to the duties of the High Representative of the
Union for Foreign Affairs and Security Policy (see below).
3. The High Representative (HR) for Foreign Affairs and Security
Policy
The HR is appointed by a qualified majority of the European
Council with the agreement of the President of the European
Commission. The HR is responsible for the EUs common foreign
and security policy and has the right to put forward proposals.
Besides chairing the Foreign Affairs Council she is also VicePresident of the Commission and is assisted by the European
External Action Service, comprising staff from the Council, the
Commission and national diplomatic services.
4. The Council
Lisbon maintains the principle of double majority voting (citizens
and Member States). However, the current arrangements shall
remain in place until November 2014; between 1 November 2014
and 31 March 2017 the new rules shall apply but the use of
existing voting weights can be requested by any Member State.
Qualified majority is reached when 55% of members of the
Council, comprising at least 65% of the population, support a
proposal (Article 16(4) TEU). When the Council is not acting on a
proposal from the Commission or the High Representative, the
necessary majority of Member States increases to 72% (Article
238(2) TFEU). To block legislation, at least four countries have to
vote against a proposal. A new scheme inspired by the Ioannina
compromise will allow 75% (55% from 1 April 2017) of the
Member States necessary for the blocking minority to ask for
reconsideration of a proposal during a reasonable time period
(Declaration 7)
The Council meets in public when it deliberates and votes on a
draft legislative act. To this end, each Council meeting is divided
into two parts dealing respectively with legislative acts and nonlegislative activities. The Council Presidency continues to rotate
on a six-month basis but there are 18-month group presidencies
of three Member States in order to ensure better continuity of
work. As an exception, the Foreign Affairs Council is continuously
chaired by the HR for Foreign Affairs and Security Policy.
5. The Commission
Since the President of the Commission will be chosen and elected
by taking into account the outcome of the European elections, his
or her political legitimacy will be increased. The President is
responsible for the internal organisation of the college
(appointment of commissioners, distribution of portfolios, request
to resign under particular circumstances).
6. The Court of Justice of the European Union
The jurisdiction of the Court is extended to all activities of the
Union with the exception of CFSP. The number of advocatesgeneral can be increased from eight to eleven. Specialised courts
can be set up with the consent of Parliament. Access to the Court
is facilitated for individuals. A European Public Prosecutors Office
should be set up in order to investigate, prosecute and bring to
judgment offences against the Unions financial interests.
D. More efficient and democratic policy-making with new policies
and new competencies

Several so-called passerelle clauses allow a change from
unanimous decision-making to qualified majority voting and from
the consultation procedure to codecision (Article 31(3) TEU,
Articles 81, 153, 192, 312 and 333 TFEU, plus some passerelletype procedures concerning judicial cooperation in criminal
matters) (1.4.2). In areas where the Union has no exclusive
powers, at least nine Member States can establish enhanced
cooperation between themselves. Authorisation for its use must
be granted by the Council after obtaining the consent of the
European Parliament. In CFSP unanimity applies.
The Lisbon Treaty considerably strengthens the principle of
subsidiarity by involving the national parliaments in the decisionmaking process (1.3.5). A certain number of new or extended
policies have been introduced in environment policy, which now
includes the fight against climate change, and energy policy,
which makes new references to solidarity and the security and
interconnectivity of supply. Furthermore, intellectual property
rights, sport, space, tourism, civil protection and administrative
cooperation are now the possible subject of EU law- making.
In CSDP (6.1.2) the Lisbon Treaty introduces a mutual defence
clause which provides that all Member States are obliged to
provide help to a Member State under attack. A solidarity clause
provides that the Union and each of its members have to provide
assistance by all possible means to a Member State affected by a
human or natural catastrophe or by a terrorist attack. A
permanent structured cooperation is open to all Member States
who commit themselves to taking part in European military
equipment programmes and to providing combat units that are
available for immediate action. To establish such cooperation, it is
necessary to have a qualified majority vote by the Council after
consultation with the HR.
ROLE OF THE EUROPEAN PARLIAMENT
See 1.1.4 for Parliaments contributions to the European
Convention and its implication in previous IGCs. With respect to
the 2007 IGC, leading to the signature of the Treaty of Lisbon, the
Parliament for the first time sent three representatives to the
conference under the Portuguese presidency. According to
Parliaments President, at his inaugural speech in February 2007,
ensuring that the substance of the Constitutional Treaty,
including the chapter on values, becomes a legal and political
reality by the next European Parliament elections was one of
Parliaments highest priorities for the second half of its sixth

term.
Petr Novak 10/2015
THE TREATY OF LISBON
policies and issues. LEGAL BASIS. Treaty of Lisbon amending the
Treaty on ... The Lisbon Treaty started as a ... against climate
change,
http://www.europarl.europa.eu/ftu/pdf/en/FTU_1.1.5.pdf
IBA Judicial Integrity Initiative: Judicial Systems and Corruption
9 December 2015
65
Gresham Street, London, EC2V 7NQ
On 9 December 2015, IBA President David W Rivkin and the IBA
Legal Policy & Research Unit celebrated UN Anti-Corruption Day
by hosting the Judicial Integrity Initiative: Judicial systems and
Corruption event in central London.
The event focused on the preliminary findings from the IBA
Judicial Integrity Initiative, in particular the preliminary findings
arising from the results of the worldwide survey the IBA
conducted in October 2015 and informed by the consultations the
IBA held in the Philippines and Mexico in September and October
2015, respectively. The event was attended by IBA members and
other legal practitioners, representing leading law firms and
organisations in the area of anti-corruption and judicial reform.
Lord Igor Judge at the event
David W Rivkin was delighted to open the event with words from
Lord Igor Judge, the former Chief Justice for England and Wales.
Lord Judge delivered an eloquent speech regarding the issues
that the judiciary can face and the importance of a strong
independent judicial system. He reflected on a meeting he had
had with a judge from an eastern European country who
explained that she had not been paid for four months. With a
family to feed and no clear idea when she would be paid next,
she noted how much easier it is for others to insist on judicial
integrity. This reinforced Lord Judge's key message that the
existence of a truly clean and independent judiciary relies on the
full political and financial support of government.
Lord Judge also highlighted the distinction between those
societies where the judiciary is trusted versus those where it is
not. In the former, a judge making a decision with which others
do not agree is considered to be incorrect or controversial. In the
latter, in contrast, a decision with which others do not agree is

likely to be denounced as corrupt. Lord Judge finished by
observing that true justice cannot be bought for any price.
Lord Igor Judge and David W Rivkin
David W Rivkin then introduced a short film which describes the
Initiative and its approach and includes interviews with key
players.
Using the preliminary findings from the IBA Judicial Integrity
Initiative survey and in-country consultations, David W Rivkin
then gave a presentation in which he reinforced Lord Judge's
message and summarised the top-level findings.
He reflected on how political interference and bribery have
appeared to be the most prevalent modes of corruption reported
in the survey and how both are qualitatively very different across
countries and contexts. Political interference can occur in the
appointment process or through informal networks and is mostly
aimed at judges, prosecutors, and in some cases investigators.
Bribery can range from endemic, in certain countries with high
levels of corruption, to limited in others. In some countries it can
be accompanied with threats of violence.
Event attendees
As well as providing details on the main types of corruption, he
outlined the findings in relation to intended outcomes, incentives,
and the most widely held expectations of those that engage in
corrupt conduct in the judicial systems. Furthermore, information
was provided about where in the judicial process corruption is
most likely to occur and in which types of cases, together with
examples gathered from the Philippines and Mexico consultation.
Other items highlighted were the role of lawyers and
intermediaries in corrupt transactions and the importance of legal
education and the certification of lawyers with bar associations to
prevent lawyers from engaging in corrupt practices.
Simultaneously, the IBA offices in Latin America and Asia
conducted two activities to celebrate this important day.
The Judicial Integrity Initiative preliminary findings were launched
in Mexico City by a leading Mexican law firm Von Wobeser y
Sierra. They summoned around 30 participants from legal
academia, private practice and the judiciary, including a
representative of the Presiding Justice Aguilar Morales and
representatives of heads of Federal Labour and Administrative
Courts.
Justice Guillermo Ortiz Mayagoitia, the former Chief Justice of the
Supreme Court of Justice of the Nation, presented the preliminary
findings. The audiences perception of the announced results was
positive and encouraging.
The IBA Seoul office interviewed Chang-Woo Ha, the President of
the Korean Bar Association, and David W Rivkin on the issues of
judicial corruption, the role of lawyers in corrupt behaviour, the
importance of the Judicial Integrity Initiative and possible ways of
improvement. The article was published in Korean Bar Association
News.
With over 1,600 full responses from over 119 countries, the IBA,
in partnership with the Basel Institute for Governance, will
continue to analyse the data and finalise the next phase for this
important initiative which will be implemented throughout 2016
and beyond. To find out more regarding the preliminary findings
of the data, please click on the links below
Greece Demands Response To IMF Debt Default Leak
http://www.valuewalk.com/2016/04/imf-greece-wikileaks/
19 March 2016 IMF Teleconference on Greece WikiLeaks releaseApril, 2nd 2016
IMF, European Union, Greece, debt relief, Troika, Brexit, Merkel,
Sarkozy Transcript of an Audio Recording of an internal IMF
meeting March, 19th 2016 https-//wikileaks.org/imf-internal20160319
http://www.valuewalk.com/wp-content/uploads/2016/04/IMFAnticipates-Greek-Disaster.pdf
Ukraine's #Poroshenko implicated 1:
Poroshenko-Petrodoc3
https://assets.documentcloud.org/documents/2765538/Poroshenk
o-Petrodoc3.pdf
o-Petrodoc1.pdf
o-Petrodoc2.pdf
Saudi Crown Prince secret holdings 1:
Al-Saud-Mohammaddoc1
https://assets.documentcloud.org/documents/2774386/Al-SaudMohammaddoc1.pdf
PM David Cameron implicated via father in #PanamaPapers 1:
Cameron, director of Blairmore Holdings in 1989
https://assets.documentcloud.org/documents/2780378/CameronIandoc1.pdf
Cameron, director of Blairmore Holdings in 1989 private banking
statement
https://assets.documentcloud.org/documents/2780378/CameronIandoc1.pdf
President #Macri #PanamaPapers 1:
Fleg Trading directorship in 1998
https://assets.documentcloud.org/documents/2771691/MacriMauriciodoc1.pdf
Macri-Mauriciodoc2 Macri's asset declaration 2008
Macri-Mauriciodoc3 Macri's asset declaration 2009
The Brexit Muddle
https://www.project-syndicate.org/commentary/uncertaintyshaping-brexit-decision-by-mohamed-a--el-erian-2016-03
Nicolas Sarkozy, Angela Merkel and Jose Luiz Rodriguez Zapatero
are understood to have privately criticised the Tory leader after
he sent a handwritten letter to the Czech president Vaclay Klaus,
who is refusing to sign the treaty. The letter was seen as an
attempt to influence the Czech Republic, the only country not to
have ratified the treaty. Senior British sources familiar with
thinking at the highest levels of the EU say that the leaders of
France, Germany <http://www.guardian.co.uk/world/germany>
and Spain <http://www.guardian.co.uk/worldispain> all raised
questions about the Cameron letter.
It is understood that Cameron encouraged Klaus to delay the
ratification of the treaty by setting out Tory policy to hold a
referendum in Britain on the treaty if it has not been ratified by
all member states.
The sources have told the Guardian that:
* Sarkozy was overheard telling Gordon Brown that he was
incensed by Cameron's letter, which the French saw as an

attempt to wreck the Lisbon treaty.
Merkel was also said to be upset by Cameron's letter. The
German chancellor is understood to have echoed concerns of
senior figures in her CDU party, such as the former European
parliament president Hans Gert Poettering, that Cameron's
behaviour had been untrustworthy.
Zapatero who addressed the recent Labour party conference
and will have to negotiate directly with Cameron if he wins the
election because Spain holds the EU's rotating presidency until
July 2010 made clear to diplomats that he regarded Cameron's
letter as damaging and an attempt to scupper the treaty.
The interventions by the EU leaders come as the Tories plan to
abandon their two-year campaign to hold a referendum on the
Lisbon_treaty. Senior Tories told the Guardian that Cameron will
set out his thinking in the coming weeks if, as expected, the
Czech president finally ratifies the treaty.
It is understood that Cameron will drop his pledge to hold a
referendum on the treaty on the grounds that it is impossible to
open a treaty that has entered EU law. A Tory government would
instead focus on repatriating social and employment laws, in
effect restoring the British opt-out from the social chapter. This
has been sprinkled around various EU treaties since Tony Blair
ended the opt-out in 1997, meaning that its measures could only
be restored to Britain with the agreement of all member states.
Brown yesterday used his appearance at the summit, where he
held a series of formal and informal one-to-one
meetings with EU leaders, to launch a strong attack on the Tories'
approach to Europe. Speaking of the Tory decision to abandon the
main centre-right EPP grouping in the European parliament in
favour of a smaller group consisting mainly of fringe parties from
the hard right in eastern Europe, the prime minister said: "The
Conservative party are standing apart from the mainstream in
Europe.
"They are part of a very small group of minorities of 23 people
apart from the Conservative party. They are standing on the
fringes of Europe. That is a huge mistake for British interests."
A Tory spokeswoman said: "We have never concealed the fact
that we sent the letter ... David Cameron has made no secret of
its contents. It sets out his public opinion in a private letter."
David Cameron has seriously damaged his relations.with the
European leaders. Sending a letter to Czech leader Vaclay Klaus
encouraging him not to sign the Lisbon Treaty, as though

Cameron were already Prime Minister, he has offended Sarkozy.,
Merkel and Zapatero. Within the Conservative Party the Shadow
Foreign Minister William Hague has arduously pressured for an
anti-EU stance, despite his assurances to you that Tory policy
toward Europe would be marked by continuity. Cameron has
attempted to straddle factions, fending off calls for a national
referendum on the Lisbon Treaty. But this letter is proof positive
of his tilt to the Tory right on Europe. The European leaders
understand that the letter signals his future policy and are
reacting accordingly. Cameron's presumptive strike has
accelerated the predicted Tory-European split from post-election
to pre-election. Whether this affects Merkel's attitude on Blair and
the EU presidency remains unclear, but Cameron's high-handed
behavior is precisely the sort of thing that provokes her. See the
Guardian report below:
Guardian
Europe leaders incensed by David Cameron's letter Sarkozy,
Merkel and Zapatero criticise Tories for attempt to delay treaty
Nicholas Watt <http://www.guardian.co.uk/profileinicholaswatt>
and Ian Traynor <http://www.guardian.co.uk/profile/iantraynor>
guardian.co.uk <http://vvww.guardian.co.uk> , Friday 30 October
2009 22.21 GMT Leaders of three of the most powerful countries
in Europe have strongly criticised David Cameron
<http://www.guardian.co.uk/poiitics/davidcameron> at the EU
summit over Conservative plans to scupper the Lisbon treaty.
A coalition of environmental, fishing and consumer groups have
filed a suit against the US Food and Drug Administration over its
approval of genetically engineered salmon, sold as illegal
consumption food without costumers consent labeling 2016-3-30
http://www.centerforfoodsafety.org/files/2016-3-30-dkt-1--pls-complaint_94703.pdf
Frankenfish, FDA sued over first GMO animal
Apr 1, 2016
The US Food and Drug Administration is being sued by a coalition
of environmental, fishing and consumer groups for its approval of
genetically engineered salmon the first such animal to ever be
sold for commercial consumption. For more on this, RT Americas
Anya Parampil is joined by one of the lawyers filing the suit,
Brettny Hardy of Earthjustice.
Find RT America in your area: http://rt.com/where-to-watch/
Or watch us online: http://rt.com/on-air/rt-america-air/

Like us on Facebook http://www.facebook.com/RTAmerica
Follow us on Twitter http://twitter.com/RT_America
https://www.youtube.com/watch?v=aaKty7ku2pk
UK, BRITAIN, Proposal for a Directive of the European Parliament
and the Council on the use of Passenger Name Record (PNR) data
The best of both worlds- the United Kingdoms special status in a
reformed European Union
ent_data/file/504220/The_best_of_both_worlds_the_UKs_special_s
tatus_in_a_reformed_EU_print_ready.pdf
As Taoiseach, I want to see us reconnect to the sea in a way that
harnesses the ideas, innovation and knowledge of all our people,
at home and abroad. I want to see us setting out to secure for
ourselves and our children the social, cultural and economic
benefits that our marine assets can deliver.
Enda Kenny, T.D.,
Taoiseach February 2012
Marine or Maritime?
Different European Coastal States have different terminologies to
describe activities and resources related to the sea. In
formulating the EU Integrated Maritime Policy (IMP-EU), the
European Commission felt it necessary to include the terms
marine and maritime whilst recognising that they overlap and, in
some countries, are synonymous. In Ireland, different
stakeholders also use different terminologies to describe
activities; e.g. maritime is often associated with the shipping
sector only. In this document we use marine to reflect both
maritime and marine.
Photographs courtesy and / copyright:
Tomasz Szumski, GSI, Marine Institute, Mox Henderson, David
Branigan Oceansport, Shell,
Tom McDermot, Port of Cork, Andrew Downes, Providence
Resources, Biodiscovery Cruise, Hans Gerritsen, Kelly Fitzhenry,
David Stokes, Colm Lordon, BIM, Coast Guard, Irish Naval
Services, Department of Defence, Jenny OLeary, INFOMAR, Ken
Whelan, Niamh Slattery.
Taoiseach & Minister Joint Statement
Enda Kenny, T.D., Taoiseach
When the Government launched its public consultation on Our
Ocean Wealth in February, we were serious about creating the
opportunity
for you the public to have your say. Heartened and inspired by
the scale of feedback and ideas expressed in the consultation
process, we have re-doubled our efforts through the Marine
Coordination Group, under the leadership of Minister Coveney, to
prepare an integrated marine plan to dramatically improve our
ability as a nation and people to harness our ocean wealth.
We are determined to put behind us the days of
underachievement in the marine area. We want to make our
ocean wealth a key component of our economic recovery and
sustainable growth, generating social, cultural and economic
benefits for all our citizens.
The Government sets out two targets in this plan: exceeding 6.4
billion a year in turnover from our maritime sectors by 2020, and
doubling their contribution to GDP to 2.4% a year by 2030. We
have identified the key actions needed to enable these targets to
be achieved.
We realise that an integrated approach across Government is
essential. We will strengthen the role of the Marine Coordination
Group (MCG) with the introduction of two operational Task Forces
to work under the auspices of the Group, one to address Enabling
actions and the other to address Development actions.
A critically important role of these Task Forces, drawn from the
relevant Departments and Agencies as well as external
participants, will be to provide the unifying horizontal support for
the policies and programmes established by the Departments.
This horizontal component reflects the high degree of crossDepartment cooperation needed for the various marine sectoral
policy and programme goals to be achieved. The Task Forces will
support the integration, cohesion and alignment of key players
and actions across Government to achieve our goals.
Simon Coveney, T.D., Minister for Agriculture, Food and the
Marine
There will be a pragmatic and concentrated effort in the short
term (to 2014) to establish the necessary progress in the critically
important early actions. There will be a strong focus on the State
getting the conditions right so that we can promote investment
and enable growth. There will be an annual report in 2014 and
each year thereafter, to show the progress or otherwise under
Harnessing Our Ocean Wealth. There will also be an Annual
National Seminar.
The implementation of Harnessing Our Ocean Wealth will be a
whole-of-Government initiative under the supervision of the

Marine Coordination Group. The plan will be a dynamic one that
will evolve over the period to 2020 in light of evolving
circumstances nationally and internationally. While factors and
circumstances may change in this period, our Vision will remain
constant:
Our ocean wealth will be a key element of our economic recovery
and sustainable growth, generating benefits for all our citizens,
supported by coherent policy, planning and regulation, and
managed in an integrated manner.
Enda Kenny, T.D., Simon Coveney, T.D., Taoiseach Minister for
Agriculture,
Food and the Marine
Harnessing Our Ocean Wealth An Integrated Marine Plan for
Ireland
Contents
Part I
Part II
Executive Summary i
Context 1
1. Introduction 3
2. PolicyContext 7
3. Drivers for Growth The Market Opportunity 8
4. Our Ocean Wealth Facts & Figures 11
5. Engaging with the Sea: Ireland A Maritime/Coastal Nation 19
6. Feedback from the Public Consultation 20
Enabling an Integrated Marine Plan for Ireland 23
7. Harnessing Our Ocean Wealth An Integrated Marine Plan for
Ireland 25
8. Setting Ambitious, yet Realistic, Targets for Our Ocean
Economy 28
9. Enablers Getting the Conditions Right for Growth 31
Key Actions on
Governance 32 Maritime Safety, Security & Surveillance 34 Clean
Green Marine 36 Business Development, Marketing &
Promotion 38 Research, Knowledge, Technology & Innovation 39
Capacity, Education, Training & Awareness 42 Infrastructure 43
International and North/South Cooperation 45
Implementing an Integrated Marine Plan
for Ireland 47 10. Implementing an Integrated Marine Plan for
Ireland 49
11. Early Actions for a 20122014 Roadmap 52 12. Progress and
Commitment 55
Your Views 57 13. Summary Feedback from the Consultation
Your Views 59
Annexes 67 Annex 1: Progress and Commitments in relation to
the Ten Guiding
Principles of an Integrated Marine Plan An Initial Self Evaluation
69 Annex II: Glossary of Acronyms and Terms 71
Part III
Part IV
Ireland
Ireland
Executive Summary
The Opportunity
Harnessing Our Ocean Wealth is an Integrated Marine Plan (IMP),
setting out a roadmap for the Governments vision, high-level
goals and integrated actions across policy, governance and
business
to enable our marine potential to be realised. Implementation of
this Plan will see Ireland evolve an integrated system of policy
and programme planning for our marine affairs. Implementation
of the Plan will, of course, have to be delivered within the overriding medium-term fiscal framework and budgetary targets
adopted by the Government.
Our ocean is a national asset, supporting a diverse marine
economy, with vast potential to tap into a 1,200 billion global
marine market for seafood, tourism, oil and gas, marine
renewable energy, and new applications for health, medicine and
technology. In 2007, Ireland generated 1.2% of GDP (2.4bn
direct and indirect Gross Value Added) from its ocean economy,
supporting about 1% of the total workforce. Global marine
economic activity is estimated to contribute 2% of the worlds
GDP and the European Commission estimates that between 3%
and 5% of Europes GDP was generated from sea-related
industries and services in 2007. Many believe that we can
achieve substantially more. This real opportunity demands a
strong integrated cross-government plan of action.
Our marine resources also provide essential non-commercial
benefits such as amenity, biodiversity and our mild climate.
Irelands marine ecosystems (i.e. offshore, inshore and coastline)
are home to a rich and diverse range of species and habitats. Our
national asset offers significant potential for Irelands marine

enterprises and sectors and needs to be protected, managed and
developed for and by our citizens. The Government is determined
to ensure that our ocean wealth will be a key component of our
economic recovery and sustainable growth, generating benefits
for all our citizens.
An Integrated Marine Plan for Ireland
In Ireland, responsibility for marine matters is spread across a
number of government departments
and agencies. In recognition of the need for better coordination,
the broad scope of the sector and
the underutilisation of our ocean wealth, the Government,
through the Marine Coordination Group (MCG), which includes
senior representatives from the departments with marine
responsibilities, have developed Harnessing Our Ocean Wealth
An Integrated Marine Plan (IMP) for Ireland. The IMP provides a
new momentum for growth in the marine area and seeks to
ensure government departments work together more efficiently
and effectively on the diverse issues related to the marine. The
IMP marks
a key milestone, with recognition by Government that integrated
planning and actions become the norm for marine and maritime
affairs. The IMP is designed to make a valuable contribution to
getting the environment right for investment and so stimulate
essential private investment. The IMP will help realise the
potential of our marine economy and will allow us to strike a
balance between protecting our marine environment (and its
species and habitats) and maximising the use of its resources as
a source of economic growth.
A key step in developing Harnessing Our Ocean Wealth An IMP
for Ireland was to gather the widest possible source of ideas and
opinions through inclusive stakeholder consultation. Early in
2012, a consultation document entitled Our Ocean Wealth:
Seeking Your Views: New Ways; New Approaches; New Thinking
was launched. One hundred and ninety-two submissions were
received from a wide range of stakeholders. As part of the
consultation process, Minister Coveney T.D. and representatives
of the Marine Coordination Group presented the initiative to the
Joint Oireachtas Committee on Communications, Natural
Resources and Agriculture, which later made a formal submission
to the process. The views from the consultation have informed
and shaped Harnessing Our Ocean Wealth.
i
Executive Summary
Vision and Goals
Harnessing Our Ocean Wealth An IMP for Ireland sets out a
shared vision:
OUR VISION
supported by coherent policy,
planning and regulation, and managed in an integrated manner.
Three high-level goals, of equal importance, based on the
concept of sustainable development have been developed.
Goal 1 focuses on a thriving maritime economy, whereby Ireland
harnesses the market opportunities to achieve economic
recovery and socially inclusive, sustainable growth.
Goal 2 sets out to achieve healthy ecosystems that provide
monetary and non-monetary goods and services (e.g. food,
climate, health and well-being).
Goal 3 aims to increase our engagement with the sea. Building on
our rich maritime heritage, our goal is to strengthen our maritime
identity and increase our awareness of the value (market and
non- market), opportunities and social benefits of engaging with
the sea.
The vision and goals have been framed within the context of what
is happening at the broader global and EU levels, particularly the
Integrated Maritime Policy for the European Union, recognising
the contribution the blue economy can make to global economic
growth and the need for appropriate policies, strategies and
funding mechanisms to enable this.
Harnessing Our Ocean Wealth 2020 Targets:
Double the value of our ocean wealth to 2.4% of GDP by 2030.
Increase the turnover from our ocean economy to exceed
6.4bn by 2020.
Enablers
To support the vision and goals, eight enablers that are key to
creating the conditions for growth and investment have been
identified. These enablers are not prioritised in order of
importance and display strong inter-dependencies and synergies.
In total, 39 actions have been identified under these eight
enablers. Each action is linked to the appropriate goal (1-3) and
timelines and responsibility for delivery are set out.
ii

Ireland
Governance
Good governance and maritime safety, security and surveillance
of our ocean wealth are vital to achieving our vision and goals.
Cross- sectoral integrated marine policy, planning and decisionmaking at the various levels of governance (international,
national, regional and local) are a vital component of harnessing
our ocean wealth. The delivery of more efficient and effective
public services; the removal of impediments where appropriate;
and the provision of a robust planning and licensing framework,
underpinned by robust legislation and regulation can support
sustainable development and create
a degree of certainty, as well as a safe and stable environment
for business and consumers. (8 Actions)
Healthy marine ecosystems, including a clean, green
environment,
are not only an essential goal for achieving our vision; they are
also an important enabler for harnessing our ocean wealth.
Irelands clean, green image plays a critically important role in
the promotion of marine products and services (e.g. in our food
and tourism sectors). The future growth of our marine industries
depends on protecting the credibility of our clean, green image,
e.g. through implementation and compliance with environmental
legislation. Equally, we need
to promote and raise awareness amongst the public, investors
and entrepreneurs that Ireland is open for, and a good place to
do, marine business. (12 Actions)
Ireland has significant strengths in Research, Technology,
Development and Innovation (RTDI) and a growing international
industry base centred around ICT and Life Sciences. These,
coupled with an indigenous strength in marine science and
technology, provide the means to enable smart, knowledgebased enterprises to target globally traded products and services
in existing and new markets. A skilled and experienced workforce
that adapts to changing requirements
and new opportunities is a pre-requisite for achieving our vision
and goals. Enabling infrastructure (e.g. ports, piers, electricity
grid, research infrastructure) is essential for harnessing our ocean
wealth at national, regional and local levels. (15 Actions)
International cooperation is an important element of integrated
marine policy and planning because global seas and oceans do
not fall naturally into jurisdictional boundaries. Irish maritime law

and policy reflects developments at EU and international levels
and consequently we need to influence the development of new
and emerging policy areas. Close North/South cooperation and
collaboration with our Atlantic neighbours and international
partners can also bring about economic returns and benefits. (4
Actions)
Maritime Safety, Security & Surveillance
Clean Green Marine
Business Development, Marketing & Promotion
Research, Knowledge, Technology & Innovation
Capacity, Education, Training & Awareness
Infrastructure
International & North/South Cooperation
iii
Executive Summary
ENABLERS
iv
Implementation
The Government has developed a model to implement
Harnessing Our Ocean Wealth An IMP for Ireland, assigning
overarching responsibility to the MCG and the Minister for
Agriculture, Food and the Marine to supervise cross-government
delivery and implementation. The model is based on:
1. Individual departments implementing relevant policy and
strategy programmes;
2. Improved cross-government communication and engagement;
3. Ongoing updates to the MCG;
4. Focused task forces with broad participation that address
specific actions; and
5. Annual reviews of progress to commence in 2014, with
feedback to stakeholders.
Individual departments and their associated agencies will
continue to develop and implement policies
and strategies that come within their remit, taking account of
Harnessing Our Ocean Wealth. Improved cross-government
communication and engagement will support departments and
agencies to work together towards the shared vision and goals,
enhancing the delivery of existing and new and emerging policy
and strategies. Relevant government departments and agencies
will update the MCG on progress
in implementing existing and new emerging policies, strategies
and initiatives. The MCG will establish independently chaired Task

Force(s), enabler or development focused, for a specific period,
with defined Terms of References comprising of government and
non-government participants. The recommendations/ outputs of
the Task Force will be presented to the MCG and a decision on
appropriate implementation will be made by the MCG in
association with the lead department(s). The MCG will ensure that
any new Task Force will complement and enhance/support
existing structures that deal with the same specific marine
initiative.
Delivering the growth potential for Ireland demands an
increasingly integrated, dynamic and interactive approach. An
annual review, including feedback to stakeholders, will promote
the evolution of existing structures and plans for Harnessing Our
Ocean Wealth.
The following 10 points capture the progress and commitments
that have been achieved in developing Harnessing Our Ocean
Wealth An IMP for Ireland:
1. Concluded a public consultation that has stimulated a public
debate on the marine in Ireland, looking at our vast resources
and marine potential as we never did before. This has raised
awareness and promoted public discussion on our ocean wealth
and where we want to be in the future. The public submissions
(Your Views) have fed into the development of this Plan.
2. Set targets. Ireland will double the value of our ocean wealth to
2.4% of GDP by 2030. Ireland will increase the turnover from our
ocean economy to exceed 6.4bn by 2020.
3. Developed a clear vision, three high-level goals and eight interlinked enablers that are built around the concept of a sustainable
future for our ocean wealth.
4. Identified 39 key enabling actions that will support the
conditions for growth and investment and allow us reach our
vision and goals.
5. Prioritised these actions and developed the IMP roadmap for
2012-2014.
6. A clear Statement of Intent from government that all
departments and agencies will work together towards our shared
vision and goals in delivering developed policies and strategies.
7. The MCG will maintain ownership and provide leadership for
the delivery of Harnessing Our Ocean Wealth as an integrated
Government initiative.
8. The actions outlined in this report will be further developed by
the MCG. The MCG will set up the Implementation Framework

(e.g. focused enabler and development task forces and ongoing
engagement on cross-government marine initiatives) to progress
the key actions as appropriate.
9. The MCG will review progress in 2014, publish a progress
report and host a public seminar.
Ireland
10. The appropriate framework and mechanisms have now been
set in place to prepare and plan policy and programmes for our
marine and maritime affairs in a fully integrated and crossgovernment manner. This process marks an evolution of existing
structures and processes, and the beginning of a mindset change,
as we adopt new ways, new approaches and new thinking on how
to harness our ocean wealth.
The implementation of Harnessing Our Ocean Wealth will be a
whole of Government initiative under the supervision of the MCG.
It will be a dynamic plan that will evolve over the period to 2020
in light of evolving circumstances nationally and internationally.
Although circumstances may change in this period our vision will
remain constant.
OUR VISION
supported by coherent policy,
planning and regulation, and managed in an integrated manner.
TREATY ALLIANCE
1972-1992
Since the early 1970s, there have been concerted efforts to
develop binding international systems to regulate corporations
for their human rights violations. Revelations that ITT
incorporated was colluding with the CIA to plot a military coup in
Chile spurred action in 1972 to establish a Commission on
Transnational Corporations, and an affiliated Centre on
Transnational Corporations.
Through the meetings of the Commission there were efforts for
over a decade to create a Code of Conduct on Transnational
Corporations (TNCs). Once the text was finalised in 1990 there
was resistance from some States in 1992 to the idea that they
could be required to ratify the Code and apply it domestically.
This signaled the end of the attempt to establish a system of
binding rules through the Commission on TNCs. The activities of
the Centre on TNCs was ultimately transferred to the U.N.

Conference on Trade and Development (UNCTAD).
1998-2004
In 1998 the Sub-Commission on the Promotion and Protection of
Human Rights, a subordinate body of the then-Commission on
Human Rights (later replaced by the Human Rights Council),
established a working group to 'examine the effects of
transnational corporations on human rights'. In 1999 this working
group set about established a Code of Conduct. At the renewal of
the mandate of the working group by the Sub-Commission in
2001 the resolution required the working group to analyse and
draft norms for the establishment of a monitoring mechanism
that would apply sanctions to transnational corporations when
appropriate'.
In 2003 the Sub-Commission approved the norms established by
the working group, and forwarded them to the Commission on
Human Rights for their consideration for approval. The norms
designed a 'non-voluntary' international system of regulation for
corporate violations of human rights. They were broadly
supported by civil society, but rigidly opposed by some from the
business sector. In particular, the International Organisation of
Employers and the International Chamber of Commerce referred
to the norms as 'counterproductive'.
In 2004 the Commission on Human Rights thanked the SubCommission for their work but ultimately referred to the norms as
having 'no legal standing', which thereby thwarted the second
major attempt to pass an international system of binding rules to
govern corporate human rights violations.
2005-2011
In 2005, then-U.N. Secretary-General, Kofi Annan appointed
Professor John Ruggie (prime author of the 2000 voluntary 'Global
Compact') as the U.N. Special Representative of the Secretary
General on the issue of human rights and transnational
corporations and other business enterprises (SRSG). At the end of
his first term the SRSG proposed a 'Respect, Protect, Remedy
Framework' to the U.N. Human Rights Council, at their session in
June 2008.
At the end of the second term of the SRSG, in June 2011, he
presented Guiding Principles on Business and Human Rights to
the Human Rights Council, which were said to operationalise the
Framework presented in 2008. States on the Council did not
oppose the Guiding Principles, even though they received strong
criticism from civil society organisations in the lead up to the June

session. In a Joint Statement issued after the Guiding Principles
were released at the beginning of 2011, they stated that "the
draft Guiding Principles is not a statement of the law. In some
areas the draft of the Guiding Principles takes a more regressive
approach towards the human rights obligations of States and the
responsibilities of non-state actors than authoritative
interpretations of international human rights law and current
practices", and "risk undermining efforts to strengthen corporate
responsibility and accountability for human rights".
Recent Developments: 2013-2015
In September 2013 a grouping of countries, predominantly from
Latin America, Africa, the Arab region and Asia (lead initially by
the Government of Ecuador, and included the African Group, the
Arab Group, Pakistan, Sri Lanka, Kyrgyzstan, Cuba, Nicaragua,
Bolivia, Venezuela and Peru) issued a statement calling for
recognition that "increasing cases of human rights violations and
abuses by some Transnational Corporations reminds us of the
necessity of moving forward towards a legally binding framework
to regulate the work of transnational corporations and to provide
appropriate protection, justice and remedy to the victims of
human rights abuses directly resulting from or related to the
activities of some transnational corporations and other
businesses enterprises". Furthermore, the Guiding Principles "was
a first step, but without a legally binding instrument, it will remain
only as such: a first step without further consequence. A legally
binding instrument would provide the framework for enhanced
State action to protect rights and prevent the occurrence of
violations."
In November 2013 a group of over 140 civil society organisations
issued a joint statement calling for a legally binding instrument to
address corporate human rights violations, to be established
through an open-ended intergovernmental working group.
In June 2014, the UN Human Rights Council passed Resolution
26/9, which established an open-ended Intergovernmental
Working Group (IGWG) to develop a legally binding instrument on
business and human rights. The mandate of the IGWG is to
elaborate on a treaty to regulate transnational corporations and
other business enterprises. The resolution, which was cosponsored by Ecuador and South Africa, was passed by
affirmative votes from 20 member states of the Human Rights
Council, while 13 abstained and 14 voted against it. Member
states voted as follows: Algeria, Benin, Burkina Faso, China,

Congo, Cote dIvoire, Cuba, Ethiopia, India, Indonesia,
Kazakhstan, Kenya, Morocco, Namibia, Pakistan, Philippines,
Russia, South Africa, Venezuela, and Vietnam (in favor);
Argentina, Botswana, Brazil, Chile, Costa Rica, Gabon, Kuwait,
Maldives, Mexico, Peru, Saudi Arabia, Sierra Leone, and the
United Arab Emirates (abstained); Austria, Czech Republic,
Estonia, France, Germany, Ireland, Italy, Japan, Montenegro,
South Korea, Romania, Macedonia, the UK, and the U.S.
(opposed).
Between May and June 2015 approximately 1000 civil society
organizations and individuals signed a joint statement by the
Treaty Alliance in support of a binding instrument and calling on
the IGWG to take specific measures to deliver effective human
rights protections to prevent and remedy corporate abuses. This
support follows the more than 1000 signatories collected in 201314 calling for the UN to pass Resolution 26/9 and begin
negotiating stronger binding international standards. In July 2015
over 100 civil society organisations from the Treaty Alliance
joined together in Geneva to ensure the States present
participated in good faith during the first session of the
intergovernmental working group (IGWG). Due in part to civil
society monitoring of the proceedings some states that appeared
to have an intention to hinder the progress of the IGWG were
prevented from doing so, particularly on Day One.
Further Reading:
Jack Anderson. "Memos Bare ITT Try for Chile Coup," Washington
Post, March 21, 1972. Available at: http://bit.ly/1r0Aky0
UNCTAD, World Investment Report: Transnational Corporations &
Integrated International Production (2013). Available at:
http://unctad.org/en/docs/wir1993_en.pdf
David Weissbrodt & Muria Kruger. "Norms on the Responsibilities
of Transnational Corporations and Other Business Enterprises with
Regard to Human Rights," 97 American Journal of International
Law 901 (2003).
"Joint Civil Society Statement on the draft Guiding Principles on
Business and Human Rights," January 2011. Available at:
http://www.fidh.org/IMG/pdf/Joint_CSO_Statement_on_GPs.pdf
"Statement on behalf of a Group of Countries at the 24rd Session
of the Human Rights Council," September 2013. Available at:
http://business-humanrights.org//statement-unhrc-legally-b
"Joint Statement: Call for an international legally binding
instrument on human rights, transnational corporations and other

business enterprises," November 2013. Available at:
www.treatymovement.com/statement
http://www.treatymovement.com/history/
THE PARIS PEACE TREATY (PEACE TREATY of 1783):
In the name of the most holy and undivided Trinity.
It having pleased the Divine Providence to dispose the hearts of
the most serene and most potent Prince George the Third, by the
grace of God, king of Great Britain, France, and Ireland, defender
of the faith, duke of Brunswick and Lunebourg, arch-treasurer and
prince elector of the Holy Roman Empire etc., and of the United
States of America, to forget all past misunderstandings and
differences that have unhappily interrupted the good
correspondence and friendship which they mutually wish to
restore, and to establish such a beneficial and satisfactory
intercourse, between the two countries upon the ground of
reciprocal advantages and mutual convenience as may promote
and secure to both perpetual peace and harmony; and having for
this desirable end already laid the foundation of peace and
reconciliation by the Provisional Articles signed at Paris on the
30th of November 1782, by the commissioners empowered on
each part, which articles were agreed to be inserted in and
constitute the Treaty of Peace proposed to be concluded between
the Crown of Great Britain and the said United States, but which
Treaty was not to be concluded until terms of peace should be
agreed upon between Great Britain and France and his Britannic
Majesty should be ready to conclude such Treaty accordingly; and
the Treaty between Great Britain and France having since been
concluded, his Britannic Majesty and the United States of
America, in order to carry into full effect the Provisional Articles
above mentioned, according to the tenor thereof, have
constituted and appointed, that is to say his Britannic Majesty on
his part, David Hartley, Esqr., member of the Parliament of Great
Britain, and the said United States on their part, John Adams,
Esqr., late a commissioner of the United States of America at the
court of Versailles, late delegate in Congress from the state of
Massachusetts, and chief justice of the said state, and minister
plenipotentiary of the said United States to their high
mightinesses the States General of the United Netherlands;
Benjamin Franklin, Esqr., late delegate in Congress from the state
of Pennsylvania, president of the convention of the said state,
and minister plenipotentiary from the United States of America at
the court of Versailles; John Jay, Esqr., late president of Congress

and chief justice of the state of New York, and minister
plenipotentiary from the said United States at the court of
Madrid; to be plenipotentiaries for the concluding and signing the
present definitive Treaty; who after having reciprocally
communicated their respective full powers have agreed upon and
confirmed the following articles.
Article 1:
His Brittanic Majesty acknowledges the said United States, viz.,
New Hampshire, Massachusetts Bay, Rhode Island and
Providence Plantations, Connecticut, New York, New Jersey,
Pennsylvania, Maryland, Virginia, North Carolina, South Carolina
and Georgia, to be free sovereign and independent states, that
he treats with them as such, and for himself, his heirs, and
successors, relinquishes all claims to the government, propriety,
and territorial rights of the same and every part thereof.
Article 2:
And that all disputes which might arise in future on the subject of
the boundaries of the said United States may be prevented, it is
hereby agreed and declared, that the following are and shall be
their boundaries, viz.; from the northwest angle of Nova Scotia,
viz., that nagle which is formed by a line drawn due north from
the source of St. Croix River to the highlands; along the said
highlands which divide those rivers that empty themselves into
the river St. Lawrence, from those which fall into the Atlantic
Ocean, to the northwesternmost head of Connecticut River;
thence down along the middle of that river to the forty-fifth
degree of north latitude; from thence by a line due west on said
latitude until it strikes the river Iroquois or Cataraquy; thence
along the middle of said river into Lake Ontario; through the
middle of said lake until it strikes the communication by water
between that lake and Lake Erie; thence along the middle of said
communication into Lake Erie, through the middle of said lake
until it arrives at the water communication between that lake and
Lake Huron; thence along the middle of said water
communication into Lake Huron, thence through the middle of
said lake to the water communication between that lake and Lake
Superior; thence through Lake Superior northward of the Isles
Royal and Phelipeaux to the Long Lake; thence through the
middle of said Long Lake and the water communication between
it and the Lake of the Woods, to the said Lake of the Woods;
thence through the said lake to the most northwesternmost point
thereof, and from thence on a due west course to the river

Mississippi; thence by a line to be drawn along the middle of the
said river Mississippi until it shall intersect the northernmost part
of the thirty-first degree of north latitude, South, by a line to be
drawn due east from the determination of the line last mentioned
in the latitude of thirty-one degrees of the equator, to the middle
of the river Apalachicola or Catahouche; thence along the middle
thereof to its junction with the Flint River, thence straight to the
head of Saint Mary's River; and thence down along the middle of
Saint Mary's River to the Atlantic Ocean; east, by a line to be
drawn along the middle of the river Saint Croix, from its mouth in
the Bay of Fundy to its source, and from its source directly north
to the aforesaid highlands which divide the rivers that fall into the
Atlantic Ocean from those which fall into the river Saint
Lawrence; comprehending all islands within twenty leagues of
any part of the shores of the United States, and lying between
lines to be drawn due east from the points where the aforesaid
boundaries between Nova Scotia on the one part and East Florida
on the other shall, respectively, touch the Bay of Fundy and the
Atlantic Ocean, excepting such islands as now are or heretofore
have been within the limits of the said province of Nova Scotia.
Article 3:
It is agreed that the people of the United States shall continue to
enjoy unmolested the right to take fish of every kind on the
Grand Bank and on all the other banks of Newfoundland, also in
the Gulf of Saint Lawrence and at all other places in the sea,
where the inhabitants of both countries used at any time
heretofore to fish. And also that the inhabitants of the United
States shall have liberty to take fish of every kind on such part of
the coast of Newfoundland as British fishermen shall use, (but not
to dry or cure the same on that island) and also on the coasts,
bays and creeks of all other of his Brittanic Majesty's dominions in
America; and that the American fishermen shall have liberty to
dry and cure fish in any of the unsettled bays, harbors, and
creeks of Nova Scotia, Magdalen Islands, and Labrador, so long as
the same shall remain unsettled, but so soon as the same or
either of them shall be settled, it shall not be lawful for the said
fishermen to dry or cure fish at such settlement without a
previous agreement for that purpose with the inhabitants,
proprietors, or possessors of the ground.
Article 4:
It is agreed that creditors on either side shall meet with no lawful
impediment to the recovery of the full value in sterling money of

all bona fide debts heretofore contracted.
Article 5:
It is agreed that Congress shall earnestly recommend it to the
legislatures of the respective states to provide for the restitution
of all estates, rights, and properties, which have been confiscated
belonging to real British subjects; and also of the estates, rights,
and properties of persons resident in districts in the possession
on his Majesty's arms and who have not borne arms against the
said United States. And that persons of any other description
shall have free liberty to go to any part or parts of any of the
thirteen United States and therein to remain twelve months
unmolested in their endeavors to obtain the restitution of such of
their estates, rights, and properties as may have been
confiscated; and that Congress shall also earnestly recommend to
the several states a reconsideration and revision of all acts or
laws regarding the premises, so as to render the said laws or acts
perfectly consistent not only with justice and equity but with that
spirit of conciliation which on the return of the blessings of peace
should universally prevail. And that Congress shall also earnestly
recommend to the several states that the estates, rights, and
properties, of such last mentioned persons shall be restored to
them, they refunding to any persons who may be now in
possession the bona fide price (where any has been given) which
such persons may have paid on purchasing any of the said lands,
rights, or properties since the confiscation.
And it is agreed that all persons who have any interest in
confiscated lands, either by debts, marriage settlements, or
otherwise, shall meet with no lawful impediment in the
prosecution of their just rights.
Article 6:
That there shall be no future confiscations made nor any
prosecutions commenced against any person or persons for, or
by reason of, the part which he or they may have taken in the
present war, and that no person shall on that account suffer any
future loss or damage, either in his person, liberty, or property;
and that those who may be in confinement on such charges at
the time of the ratification of the Treaty in America shall be
immediately set at liberty, and the prosecutions so commenced
be discontinued.
Article 7:
There shall be a firm and perpetual peace between his Brittanic
Majesty and the said states, and between the subjects of the one
and the citizens of the other, wherefore all hostilities both by sea
and land shall from henceforth cease. All prisoners on both sides
shall be set at liberty, and his Brittanic Majesty shall with all
convenient speed, and without causing any destruction, or
carrying away any Negroes or other property of the American
inhabitants, withdraw all his armies, garrisons, and fleets from
the said United States, and from every post, place, and harbor
within the same; leaving in all fortifications, the American artilery
that may be therein; and shall also order and cause all archives,
records, deeds, and papers belonging to any of the said states, or
their citizens, which in the course of the war may have fallen into
the hands of his officers, to be forthwith restored and delivered to
the proper states and persons to whom they belong.
Article 8:
The navigation of the river Mississippi, from its source to the
ocean, shall forever remain free and open to the subjects of Great
Britain and the citizens of the United States.
Article 9:
In case it should so happen that any place or territory belonging
to Great Britain or to the United States should have been
conquered by the arms of either from the other before the arrival
of the said Provisional Articles in America, it is agreed that the
same shall be restored without difficulty and without requiring
any compensation.
Article 10:
The solemn ratifications of the present Treaty expedited in good
and due form shall be exchanged between the contracting parties
in the space of six months or sooner, if possible, to be computed
from the day of the signatures of the present Treaty. In witness
whereof we the undersigned, their ministers plenipotentiary,
have in their name and in virtue of our full powers, signed with
our hands the present definitive Treaty and caused the seals of
our arms to be affixed thereto.
Done at Paris, this third day of September in the year of our Lord,
one thousand seven hundred and eighty-three.
D. HARTLEY (SEAL)
JOHN ADAMS (SEAL)
B. FRANKLIN (SEAL)
JOHN JAY (SEAL)
Source: United States, Department of State, "Treaties and Other
International Agreements of the United States of America, 1776-
1949"
Dear Chairman Geoffrey Shannon and Board Members,

It has come to my attention that the Adoption Authority of Ireland
recently met with the U.S. Department of State with a view
toward establishing a bilateral adoption agreement that would
allow for the export of available U.S. citizens to Ireland for
purposes of adoption, particularly from Florida. I understand this
is in response to continued insatiable demand by prospective
adopting couples in Ireland, who have been thwarted by now
closed-off avenues such as Vietnam, Russia and other sending
countries.
I am aware that these avenues were cut off because of mounting
cases of fraud, illegal and gray-market practice and inability to
comply with the Hague Convention on Intercountry Adoption.
And thats as it should be. I am pleased that the Authority took
such action to insure that adoption practice is always carried out
for the right reasons and in the best interests of the child
involved. Adoption should always be about finding homes for
children who desperately need them; not about finding children
for homes that desperately want them.
Finding homes for children who desperately need ... But now
Ireland turns to the U.S. as a sending source. ... coerced
relinquishment practice, infant stealing and trafficking, and
shoddy post-adoption services. ... And a good part of that illegal
flow is equally illegally trafficked children
But now Ireland turns to the U.S. as a sending source. And while
on the surface, one would imagine this to be an idyllic situation
after all, America is a developed nation, one of the greatest in
the world unfortunately, as an adopted adult living in the U.S., I
sadly know it is far from idyllic. Many U.S. states continue to
abrogate the rights of adopted adults. Original birth certificates
in all but six U.S. states remain retroactively sealed. And of those
six states with some measure of openness, only three offer
complete, unfettered access to the original birth certificate
(Kansas, Alaska and Oregon). Moreover, adoption agencies in
many U.S. states continue to violate the Hague, dealing in graymarket placements, coerced relinquishment practice, infant
stealing and trafficking, and shoddy post-adoption services.
In looking to Florida as a potential sending source, one cannot

find a more abhorrent situation. As a border (water) state,
Florida is a gateway to thousands of illegals entering the U.S.,
largely from Latin America. And a good part of that illegal flow is
equally illegally trafficked children, often outright stolen from
parents with little resources or understanding, from countries like
Haiti, Guatemala, Brazil, Chile and elsewhere. Florida also has an
abysmal placement record even among its own citizens and
many agencies operating out of the state continue to use
practices such as falsifying birth certificates, allowing private,
sub rosa unregulated adoptions (c.f. Tom Cruise and Nicole
Kidman), improper vetting of prospective parents (resulting in
poor placements which often leave children at risk for abuse and
neglect) and, of course, sealing the original birth certificates of
adopted adults in the state.
It is ironic, too, that Ireland would look to the U.S. as a sending
source now, considering it has hardly dealt with the aftermath of
its own export of children to the U.S. from the 1940s through the
1960s. The Adoption Authority recently reaccredited St. Patricks
Guild, an agency notoriously involved in the past child export
scheme and still currently involved in investigations concerning
fraud (c.f. Tressa Reeves and other pending cases). St. Patricks,
along with the Sacred Heart Adoption Society, St. Patricks Home
(Navan Road) and others, sent thousands of Irish children to the
U.S., often illegally (particularly those sent prior to the 1952
Adoption Act). Informed consent and signed relinquishments
were given little thought in that time, and mothers were often
cruelly unaware of where their children were being sent, or that
they were giving permanent relinquishment. Concrete evidence
exists that many of those children were used in unethical vaccine
trials conducted by Burroughs Wellcome (now GlaxoSmithKline);
this investigation is still ongoing, despite recent attempts by the
Oireachtas Health Committee to once again sweep it under the
carpet.
I was one of Irelands original Banished Babies. And I have a
modest proposal for the Irish Adoption Authority. Rather than risk
the potential for fraud, corruption and violations of the Hague
Convention and take a chance on unknown U.S. children, why
not choose a known quantity?
I would like to offer myself for placement with any Irish parents
seeking to adopt from the U.S.
I already possess Irish citizenship rights; am toilet-trained and
easily adaptable; speak English well (albeit with an American

accent); I get along well with others; and most importantly, I
come unfettered as my mother long ago gave up rights to me, is
more than likely dead, and even if still alive, because of the
shabby, post-adoption trace assistance offered me by my original
placing agency in Ireland, I am unlikely to ever find members of
my family of origin. I could even pay my own way over. I can
cook and clean, drive my new family around and be quite useful.
I promise not to be ungrateful, whinge over my circumstances or
create a nuisance for my new family. Ive already been broken of
those bad habits by my former adoptive family, agencies and
the general public. All I seek is repatriation to the land of my
birth and I can be whatever my new family wants me to be. I
understand that being at least 50 years of age, I may be a bit
older than what my new family expects. But I am truly in need
of a good home a home in the land where I was born, before
being cruelly ripped away from my first mother and shipped more
than 3,000 miles away to a strange, new country at an age where
I was already walking, talking and had a close, prolonged bonding
experience with my first mother for nearly two years. But dont
worry Im over all that now, which is one of the benefits of
advanced age. In another few years, I likely wont remember it
all. And the good news is, my new family wont have to deal with
me for long, or at least no more than 30-40 years, which is far
less than what theyd have to contend with in procuring a
newborn.
Most importantly, this proposal is quite a green option: recycling
citizens (particularly trained, working, tax-paying ones), rather
than bringing in new ones to add to the already overburdened
Irish economy just makes sense.
I do hope youll consider my proposal with all due seriousness.
And if not, at least consider cleaning up the mess left by Irelands
previous export business before repeating history, only in
reverse.
Sincerely yours,
Geoffrey Shannon
LET ME WHISPER A LITTLE SECRET quietly.
Today I had my first real taste of the secrecy surrounding the TTIP
negotiations and I have to say, I wasnt very impressed.
First, for those of you who havent heard about it (and you wont
if youre depending on our own media for your information, or at
least you wont hear the truth about it), TTIP stands for the
Transatlantic Trade & Investment Partnership, is a massive deal
with ramifications for nearly a billion people for several
generations currently being negotiated between the EU and the
USA.
Those negotiations are taking place behind closed doors, us mere
plebs locked outside (after all, whats it got to do with us anyway,
right?) as the experts from both sides lock horns.
NOT locked out however is the small army of big-money bigindustry lobbyists who lurk and prowl the corridors of power here
in Brussels, not to mention the smaller but far more powerful
members of that same profession who go about their business
invisibly, in the shadows.
Anyways, to this afternoon.
IN CAMERA NO CAMERAS ALLOWED
Im a full member of the very powerful AGRI Committee here
(Agriculture) and today we had the concession of a visit from the
Commission, two senior negotiators (Ignacio Garcia Bercero and
John Clarke) sent across to give us privileged few an update on
progress on the negotiations around agriculture. One condition
though it would be held in camera, which is exactly the
opposite to what it says on the tin; there would be no cameras, in
fact no recording of any description. And we were NOT to discuss
what we heard, all very hush-hush, dont you know.
I protested, to no avail the terms and conditions would apply.
So, me being me, I recorded every word, which will be posted
elsewhere. On this post I'm going to give you a short written
summary. And then lets wait for that midnight knock on the
door
BIG DADDY KNOWS BEST
The Commission pair opened with a very glossy summation of
progress to date tough negotiations, thorny issues but dont
worry kids, Daddys got it covered. What did emerge (for those of
you wondering about an end-date) is that in the last two or three
months there has been a major intensification of the process as
President Obama does his damnedest to saddle America with yet
another massive treaty to go with the TPP (Trans-Pacific
Partnership) deal that was signed off last year. Going to be some
legacy, that.
Overall though, I have to say what was all that in camera stuff
about? There wasnt a word uttered that couldnt have been
broadcast from the square outside the Parliament buildings. The
predictable guff from the Commission pair, the predictable and

already well-aired concerns of most of those of us who spoke
from the floor, Fine Gael MEP Mairead McGuinness asking the
pithy question Is it realistic to be optimistic about TTIP given
peoples concerns? Its a pity, Mairead, your own party back in
Ireland isnt as questioning, Kenny, Bruton and company the
biggest cheerleaders in Europe for the deal.
And what a deal it threatens to be.
JUST TWO BURNING QUESTIONS
Let me here address just two arguments around the most
controversial elements of TTIP (and of CETA, another major
trade deal that the EU just completed with Canada on all our
behalf what, you never heard of it? I'm shocked):
1) AN ISDS (Investor-State Dispute Settlement) COURT SYSTEM IS
NEEDED ABOVE AND BEYOND EXISTING COURTS TO ATTRACT
AND SAFEGUARD INVESTORS: Most big investors are already
heavily invested in the US and the EU under the existing legal
systems in both jurisdictions (supposedly the most advanced in
civilisation, ever!); what sort of investor will invest ONLY if they
have a separate level of legal jurisdiction that will allow them sue
a nation-state, written specifically for them? We actually feel a
need to ATTRACT those guys? Mind you, its been renamed ICS,
the Investor Court System, so thats alright then, isnt it?
2) THERE WILL BE NO DIMUNITION OF STANDARDS: Oh no? Then
what exactly did Mr Clarke mean when he stated at the meeting
that there will be further concessions? What is being conceded,
by whom, to whom? If the object of this exercise is to RAISE
standards on both sides of the Atlantic, why any need for
negotiation on standards? Why not insert a simple, clear, concise
clause at the start of the document, stating that Whenever and
wherever there is a difference in standards, the higher standard
will ALWAYS prevail, no exception. But no, because you see, that
is most definitely NOT the aim of those who are currently doing
the most to influence the outcome of these negotiations.
The lobbyists for big money and big business speak of removing
barriers, but think about that; they are on one side of those
barriers but whos on the other? That would be us, my friends,
and those barriers are our protections, erected slowly and after
massive struggles over the last several decades labour rights,
environmental protections, food standards, etc etc. Oh, what a
prize for big money/big business, to see those walls lowered, or
better yet from their perspective, demolished altogether.
STOP TTIP!
After all that, its not about where we are, its about where were
headed. I mentioned above the aim of those who are currently
doing the most to influence the outcome of these negotiations; if
we wake up to all this, all of us, if we were to only realise the
immensity of this sell-off of our interests, we can stop TTIP in its
tracks.
Across the continent people are waking up and even in Germany
no slouches when it comes to trade - The German Association of
Judges (DRB), addressing ISDS/ICS said there was "neither a legal
basis nor an actual need for such a court".
I leave ye with a little video, shot this time last year as our Enda
went to break bread with President Obama at the White House.
Listen to what he says, then ask yourself do you remember
being told anything about TTIP? Do you remember being asked
for your opinion? Then wonder whos this WE Enda speaks of?
The coalition has been formed, they are proposing to undermine
our whole dail now to maintain their false power. They are already
working together, the deed has been done, the marriage has
already happened, it was consumated when they voted together.
The ceann chomairle does not understand his job and can be
manipulated. They will rule and pretend until they have to show
their cards.
https://fbcdn-video-c-a.akamaihd.net/hvideo-ak-xpa1/v/t42.17902/12866359_207734219582970_903084962_n.mp4?
efg=eyJybHIiOjMwMCwicmxhIjo1MTIsInZlbmNvZGVfdGFnIjoicWZf
NDI2d19jcmZfMjNfbWFpbl8zLjBfcDFoY212NF9zZCJ9&rl=300&vab
r=163&oh=1b0da5615e1338c55b4d37e759dc678a&oe=56E99C
94&__gda__=1458144923_eac3100ae7a7c1c3181c03e9eac996a
7
Brian Hayes "There's no need for a Referendum on TTIP"
Very dangerous statements by this traitor. He claims there is no
need for a referendum even though he admits he hasn't seen the
documents on TTIP.
if you care, share about you and your childrens future.
https://fbcdn-video-g-a.akamaihd.net/hvideo-ak-xta1/v/t43.17922/12819545_1687984354817864_1233514589_n.mp4?
efg=eyJybHIiOjE1MDAsInJsYSI6MjA0MywidmVuY29kZV90YWciOiJz
dmVfaGQifQ%3D
%3D&rl=1500&vabr=160&oh=05e5a7a517408305bea6d780f5c9
dc09&oe=56E99840&__gda__=1458144185_f566c1c7bc9640696
1448abd5f2435e2
RTE Stands for Rigging the election

EU to raise concerns over concentration of media ownership in
Ireland
http://www.anphoblacht.com/contents/25785
Analysing the Media Coverage of the Irish General Election
https://medium.com/@beyourownreason/analysing-the-mediacoverage-of-the-irish-general-election-e9425f6cf07f#.4hvpgeqpa
The Company's strategy is to increase its share of the global rockdrilling ... Dublin 18. Ireland. Principal Bank: Allied Irish Banks plc.
Shannon. Co. Clare ... The Mincon Group has delivered another
strong performance in 2014 ... of trading in Peru. ... exploration,
http://www.mincon.com/wp-content/uploads/2015/04/MinconAnnual-Report-2014.pdf
Biased media, Election 2016.
http://www.villagemagazine.ie/index.php/2016/03/biased-mediaelection-2016/
Cork County Council will not investigate vote claims
Monday, March 07, 2016
http://www.irishexaminer.com/election2016/election2016-newsand-analysis/cork-county-council-will-not-investigate-vote-claims385864.html
Maura Healy-Rae to take over father Danny's council seat
Monday, March 07, 2016
http://www.irishexaminer.com/breakingnews/ireland/maura-healyrae-to-take-over-father-dannys-council-seat-724076.html
Enda might Aswell stay in. there is no one else to run government
I grew up around enda Kenny the day he fot into power he
changed he was broken. Its not him who needs changing its his
advisors
His Advisors ! When a nan surrounds himself with Yes men &
cannot make a decision himself He is an idiot & a fool. His
advisors knew nothing of the feeling on the ground They spent
too much time in their Ivory Tower. Says a lot for the other FG TDs
who allowed Endas advisors to run the show The Wonderly
Wagon Show.
Polling-time error saw some islanders miss voting
http://www.rte.ie/news/election-2016/2016/0307/773214-clareisland-voting/
Concentration of Irish media ownership 'high risk'
http://m.rte.ie/news/2016/0306/772989-ireland-media-ownership/
Garda Union Urges Members To Vote Yes In Referendum
http://www.independent.ie
April 21, 2015.
(2) Baroness OLoan appalled at Garda referendum
intervention IrishTimes.com April 30 -2015.
(3) Ombudsman Reviews European Vote Investigation:
http://www.villagemagazine.ie
April 2, 2010.
(4) Vote Manipulation in Ireland in Run-up to Lisbon 2 :
http://WWW.youtube
Sep 22, 2009.
(5) Irish Referendum Count At Cork City Hall:
http://WWW.youtube
October 7, 2009: This short video exposes the complete lack of
supervision at one of the major vote counting centres for the
crucial rerun of the Irish EU Lisbon Treaty referendum of 2009. It
should be noted that the outcome of this referendum had vital
implications, not just for Ireland, but for the whole EU integration
project.
(6) Ballot Box Problems, Broken Laws Cast Doubt on Irish Lisbon
Referendum Result. corbettreport.com 8 October 2010.
(7) Lisbon Referendum in Ireland Was Rigged: The Tap Blog
Oct 5, 2009.
(8) Democracy is dead says UKIP leader, as Labour take 100%
of postal votes surge in one area http://www.express.co.uk
Dec 5, 2015.
(9) Farage claims perverse Labour win in Oldham
http://www.express.co.uk
Dec 5, 2015.
(10) Oldham by-election: Police could be called in to investigate
complaints about Labour victory.: http://www.telegraph.co.uk
Dec 4, 2015.
(11) Whitehall in denial over extent of UK election fraud, says
Eric Pickles.
http://www.the guardian August 13, 2015.
(12) Here is how the Election in the UK was rigged.
http://www.youtube
May 8 2015. For further information on the huge potential for
vote fraud in the UK, watch the interview between Ian R Crane
and Brian Gerrish, on Cranes website, The Crane Report. In it
both men discuss the extraordinary fact that the brother of a very
senior member of the British Tory Party, Peter Lilley, runs the firm
that controls the postal voting system in the UK. It should be
noted that Crane and another leading British anti-EU activist,

David Noakes, have both said the 2009 Irish Lisbon referendum
was definitely rigged. Indeed Noakes says he believes that the
first 2008 Irish Lisbon referendum was also rigged by 20 per
cent, and when that didnt work they rigged the second one by
40 per cent.
(13) Petition: Rerun the Rigged 2015 UK election.
(14) SNP Election Landslide Proves Referendum Was Rigged,
Claims Russian Official
http://www.herald.scotland.com
May 10, 2015. This Russian election official wasnt being wise
with hindsight. Russian monitors at the Scottish referendum
stated at the time that the vote had been rigged; the election
result seven months later only served to add much more weight
to their allegations.
(15) Scotland Independence Vote Rigging Exposed:
http://www.youtube
19 Sep, 2014.
(16) One news item I was unable to locate on the internet, in
spite of a very exhaustive search, was a report that appeared in
most major Irish newspapers in 2008, in which the then Irish
Taoiseach (Prime Minister), Brian Cowen, was caught on a live
mike in the Irish Dail (parliament) referring to the leader of the
Fine Gael opposition party and his colleagues, as Freemason f
ers. Quelle surprise, a short time after this episode, Cowen was
deposed as leader of the then governing Fianna Fail party in a
palace coup orchestrated with the help of the British
intelligence controlled Irish media. The man he referred to as a
Freemason fer, Enda Kenny, became Irish Taoiseach in 2011,
and following last Fridays Irish general election, it looks likely
that he may assume the same role in the next Irish Dail albeit
with a reduced number of parliamentary colleagues. Kennys
coalition government has not only legalised abortion and SSM it
has also imposed a Rothschild/Goldman Sachs regime of
draconian austerity, and has further exacerbated Irelands
massive immigration problem. Irish media reports about Cowens
Freemason fer outburst have clearly been very
comprehensively deleted from the internet. Indeed a few years
ago, when I searched for this intriguing item, I could find only one
reference to it, and that was in a local newspaper in New Zealand
(!). Even there however, the f word had been expurgated not
the expletive f-word I hasten to add the freemason word!
How did the polls change in the run up to other recent

referendums?
History has shown us theyre not exactly a perfect science.
May 16th 2015,
May 16, 2015 - THE POLLS FOR the same-sex marriage
referendum have been showing .... After the recent poll results in
the UK general election, I am given to wonder if ..... Crazy
thought, maybe the polls are correct but the results are
rigged? .... I heard just the other day several debates on RTE,
where the Yes side
http://www.thejournal.ie/polls-referendum-ireland-changevaradkar-2105566-May2015/
RedC Poll for Youth Council shows 74% support Childrens
Referendum but concern at levels of understanding of
amendment
Friday, October 19, 2012
http://www.youth.ie/nyci/RedC-Poll-Youth-Council-shows-74support-Childrens-Referendum-concern-levels-understandingame
Your Guide to The Governance Code for Community, Voluntary
and Charitable Organisations
https://www.wheel.ie/sites/default/files/Guide%20to
%20Governance%20Code%20FINAL.pdf
By Rita Cahill
Treaty Overrides by National Statutory Law are Permissible Under
the Constitution
Press Release No. 9/2016 of 12 February 2016
Order of 15 December 2015
2 BvL 1/12
The legislature is not barred from enacting statutes even if those
contravene international treaties within the meaning of Art. 59
sec. 2 sentence 1 of the Basic Law (Grundgesetz GG). Such was
the decision of the Second Senate in an order published today
within the context of a specific judicial review relating to the
Double Taxation Treaty concluded between Germany and Turkey
in 1985 (Abkommen zur Vermeidung der Doppelbesteuerung
zwischen Deutschland und der Trkei von 1985 DTT Turkey
1985). Art. 59 sec. 2 sentence 1 GG provides that, in the national
context, international treaties have the same rank as statutory
federal law, unless they fall within the scope of a more specific
constitutional provision that deals with the relationship between
domestic and international law and accords a different rank to
such international treaties (ffnungsklausel) (Arts. 1 sec. 2, 23,

24 GG). The principle of democracy requires that, within the
boundaries set by the Basic Law, later legislatures be able to
revoke legal acts of previous legislatures. Neither the rule of law
nor the principle of the Constitutions openness to international
law (Grundsatz der Vlkerrechtsfreundlichkeit des Grundgesetzes)
yield a different result. Although the latter principle is also of
constitutional rank, it does not entail an absolute constitutional
duty to obey all rules of international law. Justice Knig filed a
separate opinion.
Facts of the Case and Procedural History:
In a now defunct 1985 treaty aimed at avoiding double taxation
(DTT Turkey 1985), Germany and Turkey inter alia agreed that
income from employment earned in Turkey by persons fully liable
for German taxes does not count into the basis of assessment
(Bemessungsgrundlage) for German taxes and may only be used
to set the tax rate (Steuersatz) for other sources of income.
According to 50d sec. 8 sentence 1 of the Income Tax Act
(Einkommensteuergesetz EStG) as amended by the 2003 Tax
Amendment Act and in force today, the exemption will only be
granted, irrespective of the applicable [double taxation] treaty, if
the citizen liable for taxation shows that the state entitled under
the treaty to exercise the right of taxation has waived this right or
that the taxes assessed by this state on the basis of the income
in question have been paid. In the initial proceedings, the
plaintiffs a married couple whose taxes are jointly assessed
challenged their income tax bill for the year 2004. The husband
had earned income from employment in Germany and in Turkey.
Since the couple had not shown that the income earned in Turkey
had been taxed there or that Turkey had waived its right of
taxation, the tax office had treated the entire gross income from
employment as taxable. Legal recourse before the finance court
remained without success. By order of 10 January 2012, the
Federal Court of Finance suspended the appeal proceedings in
order to obtain a decision by the Federal Constitutional Court on
whether 50d sec. 5 sentence 1 EStG is constitutional.
Key Considerations of the Senate:
1. According to 80 sec. 2 sentence 1 of the Federal
Constitutional Court Act (Bundesverfassungsgerichtsgesetz
BVerfGG), the referring court is required to show how its decision
depends on the validity of the legal provision in question and with
which superior legal provisions within the German legal order
[translators note: i.e. provisions of the Basic Law, or in the case

of federal state law also of federal law] that provision is
incompatible. In doing so, it must provide the facts of the case,
analyse the applicable ordinary law, detail its relevant
jurisprudence, and consider the legal views developed by legal
scholarship and jurisprudence. However, 80 sec. 2 sentence 1
BVerfGG does not require the referring court to mention and
elaborate on every single conceivable legal view. In principle, the
issue of whether the validity of the legal provision in question is
essential to the referring courts decision is determined by that
courts legal view unless that view is obviously absolutely
untenable. According to these standards, the referral is
admissible.
2. The referral is unfounded. 50d sec. 8 sentence 1 EStG is
constitutional.
a) Under the system of the Basic Law, international treaties have
the same rank as statutory federal law. Therefore, they can be
superseded by later federal statutes that contradict them.
aa) Within the German legal order, the rank and classification of
an international treaty are determined by the Basic Law, several
provisions of which regulate the relationship between
international and national law. Since the effectiveness and
applicability of international law within the German legal order
depend on the Basic Law, they can also be limited by the
Constitution. This may lead to discrepancies between the law
effective in the national legal order and the states international
obligations.
bb) Art. 25 sentence 2 GG provides that, in the national legal
order, general rules of public international law rank above
statutory law but below the Constitution. These general rules of
public international law include customary international law and
the general principles of international law, i.e. those rules of
international law that bind all states, or at least most of them,
irrespective of having been contractually recognised by them.
Therefore, in principle, specific provisions of international treaties
do not benefit from the precedence provided for in Art. 25
sentence 2 GG. In contrast to other legal systems, the Basic Law
does not acknowledge a general precedence of international
treaties over ordinary statutory law.
According to Art. 59 sec. 2 sentence 1 GG, international treaties
that regulate the political relations of the Federation or that
concern objects for which the Federation has the legislative
competence enter into effect within the national legal order only
after the necessary parliamentary Act of Assent has been passed.
Furthermore, it follows from Art. 59 sec. 2 sentence 1 GG that,
within the national legal order, international treaties, unless they
fall within the scope of another more specific opening clause
particularly Arts. 23-25 GG , have the same rank as statutory
federal law and do not rank above it, and in particular not at a
constitutional level.
Although the principle that agreements must be kept (pacta sunt
servanda), which is recognised as a general rule of public
international law, establishes a particular duty (under public
international law) of the state vis vis its contractual partner, it
does not regulate the effectiveness or rank of international
treaties within the national legal order. In particular, it does not
make all provisions of international treaties general rules of public
international law within the meaning of Art. 25 GG that would
take precedence over statutory law.
cc) Art. 59 sec. 2 sentence 1 GG does not invalidate the principle
that (federal) statutes are superseded by later (federal) statutes
contradicting them (lex posterior derogat legi priori). The legal
view claiming the opposite cannot prevail since, inter alia, it
contravenes the principles of democracy and parliamentary
discontinuity (Grundsatz der parlamentarischen Diskontinuitt).
Power in democracy is but temporary. It would be irreconcilable
with this concept if Parliament could bind its successors and limit
their ability to rescind or correct past legislative decisions. This
would set political views in stone. Moreover, the legislature is not
competent for denouncing international treaties. Hence,
Parliament must be able to deviate from international treaties at
least within the scope of its competences.
The jurisprudence of the Federal Constitutional Court does not
preclude newer federal statutes from superseding provisions of
public international law that conflict with them. In particular and
contrary to one legal view [held among legal scholars and by the
referring court], the Federal Constitutional Courts Grgl order
(Decisions of the Federal Constitutional Court, Entscheidungen
des Bundesverfassungsgerichts BVerfGE 111, 307) did not
contain a holding to the effect that the legislature may deviate
from international treaties only to protect fundamental
constitutional principles. That order did not touch upon the
consequences a violation by the legislature of international treaty
law might have, but only addressed the legal consequences of
regular courts insufficiently taking into account public

international law. Moreover, the Grgl order concerned the
importance of the European Convention on Human Rights a
treaty concerning the protection of human rights, a matter that is
specifically enshrined in Art. 1 sec. 2 GG.
dd) Public international law does not preclude the effectiveness
on the national level of legal acts that violate public international
law. Although it requires the states to perform in good faith the
treaties they have entered into (Art. 26 of the Vienna Convention
on the Law of Treaties, VCLT), it only precludes them from
invoking national law to justify breaches of international
obligations on the level of public international law (Art. 27
sentence 1 VCLT). Thus, public international law leaves it to the
states to determine the consequences on the national level of
collisions between international treaties and national laws
according to the national rules governing the relationship
between international and national law as well as those
governing the conflict of laws. Hence, states may accord their
national law precedence in cases of conflict. Nevertheless, such
actions result in a breach of public international law that may
yield consequences. Minor infractions generally entitle other
states only to denounce the treaty in the cases and under the
conditions envisaged in Art. 56 VCLT, to demand that the treaty
be properly performed, or as a subsidiary measure to demand
pecuniary reparation. In case of major infractions, other states
parties may be entitled to terminate the treaty or to suspend its
operation, irrespective of whether the treaty provides for a right
of denunciation (Art. 60 VCLT).
ee) Nor does it follow from the unwritten principle of openness to
international law that national statutes contravening international
treaties are unconstitutional.
The principle of openness to international law has constitutional
rank. It can be derived from the system of the constitutional
provisions governing the relationship between Germany and the
international community (in particular Arts. 23-26 and 59 sec. 2
GG). These provisions reflect the decision of the Basic Law in
favour of international cooperation on the basis of respect and
promotion of international law.
However, the principle of openness to international law does not
entail an absolute constitutional duty to obey all rules of
international law. Such an obligation would be contrary to the
Basic Laws differentiating provisions on the domestic rank of
international law from which the principle of openness to

international law is derived. According to the jurisprudence of the
Federal Constitutional Court, the principle in particular serves as
a guideline for the interpretation of fundamental rights, the
constitutional principles derived from the rule of law, as well as
statutory law. The jurisprudence of the Federal Constitutional
Courts chambers has further specified that, within the scope of
the applicable methodical principles, one must always choose an
interpretation that is favourable to international law. However,
the principle of openness to international law [] does not apply
in a way that is absolute and independent of the methodical
limits of statutory interpretation.
Therefore, Art. 59 sec. 2 sentence 1 GG cannot be interpreted in
a way that is favourable to international law to mean that the
legislature may only in exceptional cases, i.e. only to prevent a
violation of fundamental constitutional principles, override
obligations under international law. Such an interpretation would
be untenable under methodical aspects. This becomes
particularly clear looking at double taxation treaties: Since double
taxation treaties do not usually violate fundamental constitutional
principles, de facto, they would like the general rules of
international law generally rank above statutory law. However,
such an equalisation would contravene the differentiation the
constitutional legislature made in Arts. 25 and 59 sec. 2 GG.
Interpretation of Art. 59 sec. 2 GG cannot ignore this fact not
even by invoking the principle of openness to international law.
ff) Lastly, in contrast to a legal view taken up by the Federal Court
of Finance, unilateral treaty overrides are not unconstitutional for
violating the rule of law. Interpretations of the Basic Laws rule of
law principle must satisfy the requirements of systematic
constitutional interpretation. Interpretations (supposedly) based
on the rule of law are limited at least by the Basic Laws express
provisions and by the principle of democracy. Therefore, even
limited precedence of international treaty law over statutory law
particularly precedence that would contravene Arts. 25 sentence
2, 59 sec. 2 GG , or limitations on the lex posterior principle
cannot be derived from the rule of law principle.
b) Measured by these standards, 50d sec. 8 sentence 1 EStG
does not violate the Basic Law irrespective of whether it truly
constitutes a treaty override.
DTT Turkey 1985 is an international treaty. Thus, the standard for
the constitutional review of an override of DTT Turkey 1985 is Art.
59 sec. 2 sentence 1 GG. Since, pursuant to Art. 20 sec. 3 GG, the

legislature is bound only by the constitutional order and not by
statutory law, it can rescind or alter the Act of Assent to DTT
Turkey 1985 by passing laws that contravene the content of the
double taxation treaty irrespective of the continued
international binding effect of DTT Turkey 1985. As explained,
neither the principle of openness to international law nor the rule
of law principle yield a different result.
Even if one were to assume that the permissibility of treaty
overrides crucially depends on the legislature ability to end a
(partly) no longer desired treaty in accordance with public
international law, this would not render overrides impermissible.
For, irrespective of whether denunciation is permissible under
international law, the Basic Law does not allow the legislature to
denounce international treaties (Art. 59 sec. 1 GG). Therefore,
contrary to the view of the Federal Court of Finance, denouncing
the double taxation treaty in order to renegotiate it and introduce
the legislatures own concepts does not constitute a less intrusive
means of satisfying the principle of democracy.
c) 50d sec. 8 sentence 1 EStG is compatible also with Art. 3 sec.
1 GG. While that provision differentiates between persons who
are denied the preferential treatment of being exempted from
German taxes because they did not provide the required
evidence and persons who furnish such evidence who are
exempt, and while 50d sec. 8 sentence 1 EStG requires such
evidence only for income from employment and not for other
sources of income, this differentiation is sufficiently justified by a
factual reason: By making the tax exemption dependent on
providing relevant evidence as stipulated in 50d sec. 8 sentence
1 EStG, the legislature aimed at counteracting the danger of
abuse, which is higher in cases of exemptions for income from
employment than in cases of income from other sources.
Separate Opinion of Justice Knig:
Neither the decision by the Senates majority nor its reasoning
can convince me. The decision essentially upholds a legal view
presented by the Second Senate in its 1957 judgment on the
Reichskonkordat. In todays globalised world, in which the states
are linked by a multitude of international treaties that govern a
large variety of issues, I hold this legal view (now) to be outdated.
Rather, it is necessary to strike an appropriate balance between
the principle of democracy on the one hand and the rule of law
principle in conjunction with the principle of openness to
international law on the other hand.

In striking this balance, one should particularly look at the
following criteria: the aim pursued by the later statute as well as
its relevance to the common good; the effects on the legal
situation of the individuals who benefit from the international
provision; the urgency of the deviating provision; the possibility of
using reasonable means of ending the international obligation in
accordance with public international law, e.g. issuing an
interpretative statement, denouncing or modifying the treaty; as
well as the legal consequences of a breach of public international
law.
The proposed solution leads neither to an unconditional
submission of the German legal order to international law, nor to
absolute precedence of international law even over constitutional
law. However, it obliges the (later) legislature to diligently weigh
the various aspects mentioned above before deliberately
deviating from an international treaty. Although it is true that
Parliament cannot itself denounce or suspend an international
treaty, it can express its political intentions and demand that
Government take corresponding external steps. Since the
proposed solution does not have a general blocking effect, it
does not undermine the systematic concept of Arts. 25 and 59
sec. 2 GG. The legislature retains the competence to override
international treaties, which flows from the principle of
democracy; however, the rule of law interpreted in light of the
principle of openness to international law gives rise to limitations
concerning the exercise of this competence.
According to these standards, 50d sec. 8 sentence 1 EStG as
amended by the 2003 Tax Amendment Act would not be
compatible with the Basic Law. It constitutes a treaty override in
violation of international law. In weighing the abovementioned
criteria, it is the aspects arguing for the unconstitutionality of the
treaty override that hold more weight. In particular, the treaty
could have been denounced and renegotiated, as eventually
happened in 2011.
http://www.bundesverfassungsgericht.de/SharedDocs/Pressemitte
ilungen/EN/2016/bvg16-009.html
The UK's planned 'block opt-out' from EU justice and ...
Ireland and Denmark (among the first fifteen ... and validity of EU
law) in a uniform manner for all Member States. .... the entry into
force of the Treaty of Lisbon
http://www.statewatch.org/analyses/no-199-uk-opt-out.pdf
Local Government Fund

2 Mar 2016
Key Point
The Local Government Fund is a central fund which finances part of the
expenditure of local authorities. In 2016 1.8 billion will be spent. This note
considers the sources of income and expenditure streams of the Fund in 2016.
Introduction
The Local Government Fund (LGF)1 is a central fund which was established in
1999. The Fund has three sources of income: the Local Property Tax (LPT),
motor tax receipts and an Exchequer contribution. Allocation of the LPT has
replaced the General Purpose Grant which was provided to local authorities by
the Department of the Environment up to 2014.
Income
The Revised Estimates for Public Services 2016 show the following estimates for
Local Government Fund (LGF) income in 2016:

Table 1 Local Government Fund income 2016
Figure 1
(Source: DPER, (2015) Revised Estimates Volume 2016)

1. Local Property Tax
The Local Property Tax (LPT) will account for a quarter of the total income of the
Local Government Fund (LGF) in 2016, totalling 437.6m. The LPT income is
based on the Revenues projections for 2016 based on net declared LPT
liabilities in 2015 and decisions by local authorities to vary the basic rate of the
LPT for 2016.
2. Motor Tax
Gross motor tax receipts account for the largest proportion of the LGF, at 60 per
cent. Receipts are expected to decrease slightly in 2016. This is due to a
reduction in the motor tax for commercial vehicles provided in Budget 2016, and
the growth in new private car sales which are registered in lower CO2 emission
tax bands, and consequently pay less motor tax relative to older vehicle taxed on
the basis of engine capacity.
3. Exchequer
The Exchequer will contribute 286.6m towards the Fund in 2016 (16% of the
total). This is broken down into 149.4m in respect of LPT, 116m relating to
water charges including compensation to local authorities for the loss in income
owing to the exemption of Irish Water from rates. It will also compensate local
authorities 21.4m resulting from changes under the Lansdowne Road
Agreement on public sector pay.
Expenditure
The estimated expenditure of the Local Government Fund (LGF) in 2016 is as

follows:
Table 2 Local Government Fund expenditure 2016
Figure 2
(Source: DPER, (2015) Revised Estimates Volume 2016)

1. Local Property Tax
LPT payments to local authorities will account for 25 per cent of the Fund totalling
453.3m in 2016.
2. Roads and Public Transport
Since 2011, the Department of Transport, Tourism and Sport (DTTS) may use
funding from the LGF towards its expenditure on roads and public transport
infrastructure. 348.7m will be directed towards this purpose. Another 12.5m
from Other Miscellaneous Schemes will be used for the operation of the
National Vehicle and Driver File (NVDF) which plays a central role in the
collection of motor taxes and parking enforcement cases.
3. Exchequer
Twenty per cent of the Fund (360m) will be paid to the Exchequer. It includes
133.7m in relation to local authorities with surplus LPT income which self-fund
roads and housing from this surplus instead of receiving revenue from central
government. The contribution to the Exchequer from the Fund has been paid
since 2012 in recognition of the financial difficulties of the State.
4. Other Miscellaneous Schemes
The 107.4m in this category includes 12.5m in respect of the NVDF, as noted
above. The remainder is made up of: 23m for group water schemes, 21.4m in
compensation for local authorities related to changes under the Lansdowne Road
Agreement, miscellaneous local government funding of 11.5m, and 39m for

water-related non Housing Finance Agency (HFA) loans and other water-related
costs for local authorities.
5. Irish Water Subvention
The subvention to Irish Water will increase
by 20 percent in 2016 to 479m. It will account for just over a quarter (26.4%) of
the total Funds expenditure.
6. Local Authority Rates Payments
This 63.6m will cover the income lost by local authorities related to the
exemption of certain water and waste water services from commercial rates
(47m), and loss of commercial rates from properties of public utility
undertakings (such as the ESB, Gas Networks Ireland, and Iarnrd ireann)
which were revalued in 2015 (16.6m).
http://www.publicpolicy.ie/local-government-fund/
Irish Fiscal Advisory Council Sept 2016
http://www.fiscalcouncil.ie/wpcontent/uploads/2016/09/PreBudget_070916_Final_Website-1.pdf
Sector classification of Irish Water

http://ec.europa.eu/eurostat/documents/1015035/6761701/Advise2015-IE-Classification-of-Irish-Water-Summary.pdf/fdbd9e8f-482340c5-9ae8-a08e19324635
Irish Water / Fingal County Council Annual Service Plan (ASP) 2015
http://www.cso.ie/en/media/csoie/newsevents/documents/irishwater/1
1FingalCountyCouncil.pdf
Prior to the establishment of Irish Water, Government policy required local
... Therefore, historically, water charges for the non-domestic sector
publicsectornondomesticwatercharges.pdf
. notice. Classification of Irish Water. As part of its role in defining the
government sector for the compilation of Irish deficit and debt
statistics
http://www.cso.ie/en/media/csoie/newsevents/documents/Irishwaterin
formationnote.pdf
Irish Water has prepared draft financial forecasts for the period 2014
to 2021 (the Forecast. Period") as part of its business planning

process. The forecasts
overviewofirishwatersfinancialforecasts.pdf
Eurostat letter regarding sector classification of Irish Water
http://www.cso.ie/en/media/csoie/newsevents/documents/irishwater/E
urostatclassification01april2015.pdf
Irish Water Allowed Revenue and Tariff Structure

Irishwaterallowedrevenueandtariffstructure.pdf
Preliminary classification of Irish Water by CSO - 26 March, 2015
http://www.cso.ie/en/media/csoie/surveysandmethodologies/documen
ts/pdfdocs/Classification_of_Irish_Water-26_March_2015.pdf
Mapping of Health Care Providers in Ireland to the Provider

Classification (ICHA HP) within the System of Health Accounts
December 2015
http://www.cso.ie/en/media/csoie/surveysandmethodologies/surveyfor
ms/documents/nationalaccounts/pdfdocs/HealthCareProviderClassific
ation.pdf
System of Health Accounts Results

New Publication on Health Expenditure
ms/documents/nationalaccounts/pdfdocs/SHAbriefingnote2016.pdf
Update to the Register of Public Sector Bodies in Ireland
The Central Statistics Of ce (CSO) today updated the Register of Public Sector Bodies in Ireland.
ms/documents/nationalaccounts/pdfdocs/UpdateRegisterofPublicBodi
es04J.pdf
Methodological Note
2015 Register of Public Sector Bodies (including
General Government Bodies) in Ireland
http://www.cso.ie/en/media/csoie/surveysandmethodologies/documen
ts/pdfdocs/RegofPublicSectorBodiesinIreland2016April.pdf
That was then This is now - Change in Ireland 1949 1999
http://www.cso.ie/en/media/csoie/releasespublications/documents/oth
erreleases/thatwasthenthisisnow.pdf
Ireland- Central and Local Government current expenditure .... IrelandRiver water quality
http://www.cso.ie/en/media/csoie/releasespublications/documents/oth
erreleases/2011/measuringirelandsprogress2011.pdf
His occupation was a Dublin City water bailiff. His marital ... She was the
only one in the household who was proficient in Irish and English. Her son
Patrick
John MacBride
Born: 7 May 1868
Executed: 5 May 1916
Photo: Major John MacBride and his mother Honoria

Aged 42 at the time of the 1911 Census
Census 1911: The return for John MacBride
Address: 8, Spencer Villas (Kingstown No. 4, Dublin) 1
The 1911 return for John MacBride recorded him living as a
boarder in a house in Kingstown, (or Dn Laoghaire), Co. Dublin.
His occupation was a Dublin City water bailiff. His marital status
was recorded as married though he does not state the number of
years he was married. His birthplace was recorded as Mayo. The
owner of the house is Frederick James Allan (a noted IRB man),

aged 49, and his wife Clara, aged 45, who were both Methodists.
Both the servant Bridget Moloney (aged 26) and MacBride were
Roman Catholics.
http://www.census.nationalarchives.ie/pages/1911/Dublin/Kingst
own_No__4/Spencer_Villas/98542/
http://www.census.nationalarchives.ie/reels/nai000250638/
Census 1911: The return for Honoria MacBride Westport 1
77, in Cloonmonad (Westport, Urban, Mayo)
The 1911 Census return for MacBrides family recorded them
living in Westport, Mayo. His mother Honoria, aged 74, was head
of the family, and a widow. Her occupation was recorded as a
merchant which would have been very unusual at the time for a
woman. She was the only one in the household who was
proficient in Irish and English. Her son Patrick, a ship agent,
aged 48, was also recorded and he gave his marital status as
married although his wife was not recorded on the Census form.
He had 2 children, Patrick Joseph aged 19, and a daughter Mary
aged 14. There was also a servant in the household, Margaret
OMalley aged 17. All the occupants were recorded as Roman
Catholic.
http://www.census.nationalarchives.ie/pages/1911/Mayo/Westpor
t__Urban/Cloonmonad/749119/
Census 1911: The return for Dr. Anthony MacBride
Westport1
14, Knockaphunta (The Mail) (Castlebar Urban, Mayo)
The 1911 Census return for MacBrides brother Dr. Anthony
MacBride (aged 44) recorded him working as a surgeon and
General Practitioner. He recorded that he had been married for
18 years to Emma, who is aged 48 and originally from England.

We know that on the morning of the Easter Rising in 1916 John
MacBride was on his way to attend Dr. Anthony MacBrides
wedding when he met MacDonagh and got involved in the
Rising, and thus sometime in the 5 years after the 1911 Census
Emma died. Anthony McBride also had a niece Nora aged 10
staying at the time of the Census and 2 servants, Mary Moran
aged 25, a domestic servant and John Sweeny aged 28, his
gardener and coachman. All in the household were Roman
Catholics.
http://www.census.nationalarchives.ie/pages/1911/Mayo/Castleb
ar_Urban/Knockaphunta__The_Mail_/716839/
John MacBride was born was born at The Quay, Westport,
County Mayo, Ireland to Patrick MacBride, a shopkeeper and
trader, and Honoria Gill. He was educated at the Christian
Brothers' School, Westport and at St. Malachy's College, Belfast.
He worked for a period in a drapery shop in Castlerea, County
Roscommon. He had studied medicine, but gave it up and began
working with a chemist firm in Dublin.
He joined the Irish Republican Brotherhood and was associated
with Michael Cusack in the early days of the Gaelic Athletic
Association. He also joined the Leinster Literary Society through
which he came to know Arthur Griffith who was to remain a friend
and throughout his life.
Beginning in 1893, MacBride was termed a "dangerous
nationalist" by the British government. In 1896 he went to
Chicago on behalf of the IRB. On his return he emigrated to
South Africa. He began working at a gold mine near
Johannesburg and became active in raising support for Boer
Independence. He took part in the Second Boer War, where he

raised the Irish Transvaal Brigade of 300 men to fight with the
Boers against the British Army in South Africa. The British Army
included battalions of Irish soldiers. Despite being known as
MacBride's Brigade, its first commander was in fact an IrishAmerican, Colonel John Blake, an ex-US Cavalry Officer.
MacBride was commissioned with the rank of major in the Boer
army and given Boer citizenship.
MacBrides reputation was so high that his name was put forward
in Ireland as a candidate in a local South Mayo by-election in
1900, however he was not elected. After a number of defeats in
South Africa the brigade disbanded and MacBride travelled to
Paris to escape prosecution. Here he met his future wife, Maud
Gonne, and also his friend Arthur Griffith.
MacBride went on a lecture tour to the United States to raise
some income. As he was not a natural orator he asked for
Gonnes assistance. She joined him on the lecture tour and they
married in 1903. Their son Sen was born in 1904 and was
brought to Ireland by Maud Gonne to be baptised. After Sen
had received provisional baptism in Paris I brought him to Ireland
to be christened officially in my parish church at Terenure - his
grandmother, Mrs. MacBride of Westport, as godmother, and
John O'Leary as godfather, attended the christening2. There was
a dispute with the priest at the christening as John O'Leary was a
Fenian and the priest did not want him as Godfather. MacBride,
in Paris got a job as secretary with Victor Massey, a
correspondent with several newspapers, who introduced him to a
drinking set. He had an unhappy life in Paris. He did not know a
word of French and must often have been very lonely, as my
work kept me much in Ireland3.
From the start, Maud and John's marriage was not a happy one
and they soon parted. Divorce proceedings were initiated, which
would not have been usual at that time. In a separation
agreement Maud Gonne won custody of the child and MacBride
had visiting rights but following his return to Ireland he never saw
his son again. Following an amnesty for those who took part in
the Boer War, MacBride was able to return to Ireland where he
found work as a water bailiff, which we can see in the 1911
census.
MacBride resumed a little political involvement joining Sinn Fin
and the Supreme Council of the IRB. At one stage there was a
dispute within Cumann in nGaedheal with both MacBride and his
estranged wife running for Vice-President of the organisation.
The IRB supported MacBride but the womens organisation
Inghinidhe na nireann supported Maud Gonne. MacBride did
not support the IRBs proposal to exclude Maud Gonne from the
position. In the end a compromise was reached when they were
both appointed Vice-President4".
MacBride was not aware of any plans for a Rising. Due to his
high profile from the Boer War MacBride was being closely
watched and the leaders would not have wanted their plans to be
discovered. MacBride, unlike the other Rising leaders, was not a
member of the Irish Volunteers, and happened to find himself in
the midst of the Rising without notice.
The morning of the Rising a note was written to Major J.
MacBride from Sen MacDermott marked urgent and given to
Ignatius Callender, who worked with MacBride at Dublin
Corporation, to deliver.
Dear Mr. Callender, Please deliver the enclosed to Major
MacBride at once, most urgent. Yours faithfully, Sen
MacDermott5.
In fact MacBride was on his way to his brothers wedding when
he happened to bump into Thomas MacDonagh and some Irish
Volunteers that he knew. He offered his services to Thomas
MacDonagh and was appointed second-in-command at the
Jacob's factory. Unlike the Volunteers of the day he was dressed
for a wedding and not a battle.
Although Jacobs factory saw little action compared to the other
garrisons, MacBride used his experience fighting in the Boer War
to lead a troop of largely inexperienced Irish Volunteers and was
a steadying influence on the men. According to William T.
Cosgrove, it was reported at MacBrides court-martial that He
was as cool and collected, during Easter Week as if he were
walking to Church, even when receiving warnings of impending
attacks, and there were such, he was steady as a rock 6.
When the command to surrender was given he urged those
present to escape while they could while he remained with
MacDonagh.
Following the surrender, MacBride was taken into custody and
tried by court-martial. He did not believe he would be executed
but would instead face imprisonment. He made attempts to
ensure that his position in the Dublin Corporation would still be
available on his release7. While it was proven by witnesses that
he had not been involved in the planning of the Rising, he was
found guilty and sentenced to death because of his past history
of fighting against the British Army in South Africa.
According to the Witness Statement of William OBrien, OBrien
met Thomas Foran, General President of the Irish Transport and
General Workers Union. Foran had passed close to MacBride
following MacBrides court-martial.
Foran said he looked at MacBride with whom he was

acquainted and MacBride drew his finger around his heart
indicating that he expected to be shot8.
John MacBride was executed on 5th May 1916 at Kilmainham
Gaol. He is buried in Arbour Hill Cemetary, Dublin.
His estranged wife Maud was in France nursing the wounded
from the War. She found out about MacBrides death in a
newspaper. In 1916 I bad seen tiny paragraphs in the French
papers "Riots in Dublin", "Rioters executed" and I had seen my
husband's name among the latter9.
His son Sen was an Irish government minister and prominent
international politician. He founded or was involved in many
international organisations including the United Nations, the
Council of Europe and Amnesty International. He received the
Nobel Peace Prize in 1974.
Sources:
National Archives
Bureau of Military History Witness Report: Maud Gonne pg.
16
18
Bureau of Military History Witness Report: Denis McCullough
pg. 20
Bureau of Military History Witness Report: Ignatius Callender
pg.5
Bureau of Military History Witness Report: William T.
Cosgrove pg. 19
Bureau of Military History Witness Report: William T.
Cosgrove pg. 19
Bureau of Military History Witness Report: William OBrien
pg.18
22
http://www.cso.ie/en/releasesandpublications/ep/p1916/1916irl/cpr/coem/jmb/
The Irish language and Gaeltacht areas in focus. 40 ... with heating, water
and sewerage.
http://www.cso.ie/en/media/csoie/census/documents/census2011pdr/Cens
us_2011_Highlights_Part_1_web_72dpi.pdf
Minister Coveney visits Cork

to promote Rebuilding Ireland
Action Plan for Housing and
Homelessness
Published on Friday, 09 Sep 2016
Mr. Simon Coveney T.D., Minister for Housing, Planning,

Community and Local Government, today (9 September
2016) visited Cork to promote the Governments Rebuilding
Ireland Action Plan for Housing and Homelessness and to
focus on its implementation in Cork and the wider Cork
Metropolitan area.
Rebuilding Ireland is a comprehensive, fully-funded Action
Plan designed to significantly increase the supply of social
housing, to double the output of overall housing from the
current levels to at least 25,000 per annum by 2020, to
service all tenure types (social, private and rental), and to
tackle homelessness in a comprehensive manner. The
broadly based plan addresses all aspects of the housing
system under five Pillars:
Address Homelessness,
Accelerate Social Housing,
Build More Homes,
Improve the Rental sector, and
Utilise Existing Housing.
Minister Simon Coveney said, I am very pleased to be here
in Cork today to meet with the Lord Mayor, Councillors, and
all stakeholders to focus on what Rebuilding Ireland will
mean for Cork and the people of Cork. Rebuilding Ireland is
a really ambitious and far-reaching initiative by Government
to provide affordable homes for people it is my own, and
this Governments, number one priority. It is about changing
and improving the way we deliver housing and thus
changing peoples lives by providing affordable homes for
them and solving the housing challenges that touch
practically every family across the country.
The visit will include a stakeholder event where over 100
stakeholders responsible for housing provision in Cork will
gather for an overview of Rebuilding Ireland with a particular
focus on what it will mean for the Cork region. In addition to
Minister Coveney, stakeholders will hear from Conor
OConnell of the Southern Branch of Construction Industry
Federation, Margaret ONeill of the Cork Money and
Budgeting Services (MABS) and Anne Doherty, Chief
Executive of Cork City Council.
The Ministers programme will also include site-visits to a
number of exemplary social housing projects in Cork. This

will include a visit to Respond!s 23 unit facility at Ashmount
Mews, Silversprings which provides an early example of how
an unfinished housing development can be finished and
leased for social housing purposes under a scheme
developed by NAMA working in conjunction with Local
Authorities and Approved housing Bodies.
The Minister will also visit the Cork Foyer at Assumption
Road, Blackpool. The Cork Foyer is a unique residential
Project developed by Cork City Council to meet the diverse
and complex needs of 18 - 25 year olds who are homeless
or at risk of becoming homeless. Now in its 10th year in
operation, the Cork Foyer Project continues to play a
focussed and strategic role in reducing youth homelessness
in Cork by intervening meaningfully at an early stage to
break a cycle which would otherwise hold the potential to
lead to long-term homelessness.
The Cork visit is one of a series of events around the country
that will be undertaken by Minister Coveney and Minister
English to promote Rebuilding Ireland in the coming
months. It follows a recent visit to Limerick City and County
Council and upcoming visits to Waterford, Galway and other
venues in time.
Minister Coveney said Rebuilding Ireland is now in the
implementation phase and people rightly expect positive
action on meeting their housing needs. Minister English and
I are up for that challenge and will do everything in our
power to support local authorities, approved housing bodies
and all stakeholders in doing what they do best in order to
repair and restore our broken housing system and address
as quickly as possible the housing crisis we now face.
http://www.housing.gov.ie/housing/rebuildingireland/voluntary-and-cooperative-housing/minister-coveneyvisits-cork-promote
A special Census report
Homeless persons in Ireland

http://www.cso.ie/en/media/csoie/releasespublications/documents/populati
on/2011/Cen2011homeless.pdf
Regulation of Approved
Housing Bodies (AHBs)
This article was last reviewed 3 months 3 weeks ago
It is due for its next review in 4 months 2 weeks
AHBs are subject to regulation under various codes

including the Companies Acts, Charities Act and the
Industrial and Provident Societies Acts.
Voluntary Regulation
In July, 2013 the Department published a guidance

document, Building for the Future - A Voluntary Regulation
Code for Approved Housing Bodies in Ireland. This Code is a
stepping stone to a legally binding statutory regulatory
framework.
The Code sets out key governance, management,
measurement and financial principles that will apply to all
AHBs to some extent, depending on the size, scope, risklevel etc. of the individual AHB.
The voluntary code is underpinned by three guiding
principles:
Proportionality Depending on the size, scale and
development plans of the individual AHB, more or less
regulation may apply;
Accountability AHBs should be accountable for the
services they provide, both to their tenants and to funders;
Transparency - the process of sign up to the voluntary code

is clear and consistent. For AHBs with good corporate
governance already in place, the code should not require
substantial additional work.
How do I sign up to the Code?

All AHBs are required to sign up to the Code by completing
the Charter of Commitments. The Code will assist housing
bodies to improve their governance, management and
financial capabilities and will facilitate better oversight of the
AHB sector.
All correspondence relating to the Code, including signed
Charters of Commitments should be directed to the Housing
Agency at the contact details provided below:
Regulation Office
Housing Agency
53 Mount Street Upper
Dublin 2
Tel: 01-6564100
Email: regulation@housingagency.ie
Web: http://www.housingagency.ie/Regulation
(link is external)
Building for the Future A Voluntary Regulation

Code for Approved
Housing Bodies in
Ireland
http://www.housing.gov.ie/sites/default/files/publications/files/building_for_t
he_future_-_a_voluntary_regulation_code_for_ahbs_in_ireland_0.pdf
Circle Voluntary Housing

Association Launches New Website
and Publishes Tenant Satisfaction
Surveys.
http://www.icsh.ie/sites/default/files/attach/membersnews/1091/tenant_survey_2016.pdf
Tath Housing - Annual Report 2015
Tath Housing have published their Annual Report 2015,
http://www.icsh.ie/sites/default/files/attach/membersnews/1072/tuath_housing_-_annual_report_2015.pdf
Minister Coveney Visits Clid Housings

Newest Scheme
15 families and individuals move from waiting list to a home in

Galway City
The Minister for Housing, Planning and Local Government, Mr. Simon
Coveney, T.D., visited Clid Housing's newest scheme in Galway city last
week. Clid, in partnership with NAMA and Galway City Council completed
what was once an unfinished apartment block; producing 15 brand new
high quality, affordable rented apartments.
As a result 15 families and individuals will shortly move from the waiting list
to their new home. The residents had been waiting eight years on average
on the social housing waiting list. Clid has so far delivered 250 units in
2016 and aims to deliver 500 by the end of the year.
Pictured (L-R) in front of the stunning new apartment complex are: Marcella
Flanagan, Clids Housing Manager, Fiona Cormican, Clids New

Business Director, Minister for Housing, Planning and Local Government,
Mr. Simon Coveney, T.D., Fiona Barron, Clids Chair, Brian OGorman,
Clids CEO, and Laurena Mitchell, Galway City Councils Senior Executive
Officer.
The new scheme - Cirt Risn in Cappagh Road, Bearna, Galway City
is a mix of two and one bed apartments in a three-story block, with a very
high spec finish, energy efficient heating and a high BER. The location is
excellent and gives easy access to the city as well as a range of local
services.
Speaking during his visit to the scheme, Minister Coveney said: This
partnership project in Galway city is an exemplar to many other housing
associations and local authorities across the country. Housing cannot be
delivered without the involvement and commitment of local authorities and
housing associations working together. Housing associations have
developed considerable expertise in both housing provision, and
community development. This has proven to complement the work of local
government and is central to the successful development of communities.
I recently met the CEOs of a number of Approved housing Bodies and I
outlined my wish to see them ramping up supply so we can meet the ever
increasing need for social homes.
Clids New Business Director Fiona Cormican said: We are delighted to
be transitioning past scenes of unfinished estates to what we are seeing
here today in Galway city. The completion of this community not only meets
demand in the area; it also benefits the wider area, bringing added value to
homeowners and neighbours.
The standard of these new homes in one of the most prestigious locations
in Galway is what we should expect of good, quality housing. Our housing
is indistinguishable from any other housing. Our focus is on quality and
value for money and the provision of excellent homes for our tenants. By
establishing a reputation for high quality housing we are able to counteract

the common misconceptions that commonly arise around social housing.
Tom Connell, Director of Services for Housing at Galway City Council said:
The City Council is delighted to work closely with the principal housing
associations operating in Galway. The provision of these 15 units is a
product of this working relationship. We are delighted to be associated with
Clid, and the Department of Housing, Planning and Local Government in
the delivery of these units. The capital investment of 1.3m reflects the
strong commitment that exists in the city to meet social housing need.
All the units will be filled directly by families and individuals off the local
authority housing waiting list. There are 2,741 households on the Galway
city council housing waiting list.
The scheme is funded using a small government loan to leverage a larger
bank loan from the Housing Finance Agency. This is an independent
organisation originally set up to provide loans to local authorities, provides
long term loans at very advantageous rates. Clid will repay those loans
using the rent paid by tenants (which is always affordable) and an
availability payment from the Department of the Environment.
Clid Housing is the largest housing association in Ireland, delivering over
5,500 high quality, affordable homes to people in housing need all over
Ireland. Housing associations are independent, not-for-profit charities.
Clid hopes to deliver a further 1,500 new homes in the next three years
and is keen to partner with local authorities, developers, state agencies
and financial institutions to make this happen.
http://www.icsh.ie/content/members-news/minister-coveney-visitsclid-housings-newest-scheme
Saint John of God Housing Association

Limited has been granted Certified Body
Status by the Housing Finance Agency
Press Release
Inspired by Hospitality, our vision is to be the leading specialist housing
association in Ireland, promoting the right to independent living for people
with specific needs.
The Saint John of God Housing Association Limited seeks to support,
strengthen and develop the skills, competencies and abilities of individuals,
families, and communities. In addition, it seeks to increase housing stock
by securing private finance from the Housing Finance Agency and other
private funding sources by Q.4 2015.
The Saint John of God
Housing Association Limited Strategic Plan 2015-2020
Application to the Housing Finance Agency for Certified Body Status
We are delighted to announce that the Saint John of God Housing
Association has just received confirmation that its application for Certified
Body Status from the Housing Finance Agency (HFA) has been successful.
The HFA, established as a state-owned company in 1982, provides loan
finance to local authorities and Approved Housing Bodies (AHBs), offering
a wide suite of products at very competitive rates and a speedy approval
process. As well as borrowing European Investment Bank supported fixed
rate funding out to twenty five years for New Build and Retrofit projects,
AHBs and local authorities can access 10-year fixed rate finance and up to
30-year variable rate finance for Acquisition and Mortgage-to-Rent
products. Demand for HFA products has grown considerably throughout
2015 and into 2016 and sufficient funding is available to meet all projected
requirements.
To date, there are only 12 approved housing bodies in the State with
Certified Body Status. The HFAs application requires Approved Housing
Bodies to have strong corporate governance along with a clear focus on its
future development plans which include a strategic plan and a 30-year
business plan.
On 11th February 2016, the Chief Executive, Bernie Cadden, received
confirmation that the Housing Association had become only the 13th
Approved Housing Body to receive HFA approval. Achieving Certified Body
Status is another important and significant development for the Housing
Association in its plans to increase the provision of housing for people with
specific needs.
Date:
19/02/2016
http://www.icsh.ie/content/members-news/saint-john-god-housingassociation-limited-has-been-granted-certified-body
Clid Housing in Macroom, Co. Cork

Feb 16, 2016
Clid Housing, in partnership with Cork County Council,
purchased an apartment complex in Macroom and as a result 29
families moved into their new home in early 2016.
This video is the story of Clid Housings latest scheme in Co. Cork. In
partnership with Cork County Council, Clid purchased an apartment
complex in Macroom and as a result 29 families moved into their new
home in early 2016. The Granary, Sleaveen Road in Macroom is located
close to the town centre and comprises of two and three bed units.
The demand for housing is a major challenge across Cork. There are
4,800 people on the local authority housing waiting list in Cork County.
Partnership was at the heart of the success of this scheme. Clid
believes that combining forces is the only way to create more housing
and move families off the waiting list.
Clids New Business and Development Manager, James OHalloran

said: Without Cork County Council these 29 units would not have been
possible. Cork County Council was fully supportive of the proposed
acquisition and their support and knowledge of the scheme was
invaluable.
The scheme is funded using a small government loan to leverage a
larger loan. The Housing Finance Agency (HFA), which is an
independent organisation originally set up to provide loans to local
authorities, provides long term loans at very advantageous rates and
the HFAs active support is absolutely critical to our development
programme. Clid will repay those loans using the rent paid by tenants
(which is always affordable) and an availability payment from the
Department of the Environment.
Clids award winning housing managers will now manage the scheme.
Mr. O Halloran said: Excellence in housing services is something that
underpins all of our work and we believe it is critical to the long term
sustainability of both the communities and the property assets that we
manage. All our housing management staff are registered with the
Property Services Regulatory Authority.
A high standard of housing management puts in place the tools to
enable residents to turn the bricks and mortar into a home. We employ
highly qualified, skilled and professional staff to deliver an exceptional
standard of housing. By establishing a reputation for high quality
housing management, we are able to counteract some of the
challenges that commonly arise when social housing developments are
planned. Through high property management standards we make
social housing indistinguishable from ordinary housing.
Clid Housing is the largest housing association in Ireland, delivering
5,500 high quality, affordable homes to people in housing need all over
Ireland. Housing associations are independent, not-for-profit charities.
Clid hopes to deliver a further 1,500 new homes in the next three
years and are keen to partner with local authorities, developers, state
agencies and financial institutions to make this happen.
Date:
14/07/2016
https://www.youtube.com/watch?v=7Glg4d7DpV8
can someone shred some light on this? I don't trust them that
much I doubt they are just giving away houses so what's the
catch.
if that guy with the new hyundai was in this to help others why
does he have a brand new car and 500 euro suit
we arent giving away houses! We provide housing for people
who are referred to us from the local authority housing waiting
list, which they can join if theyre income is below a prescribed
level. When they are referring people to us the local authority
considers such factors as the condition of their current
accommodation, including the amount of overcrowding, and any
special circumstances including age, disability, medical
circumstances, etc.Tenants pay us rent which is based on their
income and therefore always affordable because if their income
goes up, so does their rent; and if it goes down, their rent reduces
accordingly. Because the rents are low they are not enough to
pay the costs of the mortgages we take out to buy or build
housing, so we receive a subsidy from the State which enables us
to balance our books.Clid is a not-for-profit organisation. Any
surplus generated is reinvested back into our social mission. We
have been recognised for our financial transparency at the
Published Accounts Awards for four years in a row now. You can
find out more in our annual reports here http://www.cluid.ie/annual-reports/. The Hyundai that James was
driving is a company car, and its actually cheaper for Clid to
buy a company car than to pay mileage to people like James who
do a lot of driving. I can assure you that it is not the height of
luxury!I hope this answers your questions.
https://www.youtube.com/watch?v=7Glg4d7DpV8
Peter McVerry Trust - Hogan Court

Hogan Court, Dublin 2
Background
Hogan Court is a block of 12 former local authority flats. The units,

which had been used predominantly to provide housing to older
individuals, had fallen into very poor state of repair. Vandalism and
dereliction meant that many of the units required extensive renovation
in order to make them habitable.
The units would have been counted among the hundreds of voids in
Dublin and where among a number of sites identified by Peter McVerry
Trust as suitable for renovation and management by the charity.
Partnership
In order to secure the units a partnership between Peter McVerry
Trust, Dublin City Council and the CIFs members and supporters was
agreed. The CIFs members and supporters agreed to meet the
significant expense involved in carrying out the works needed. Peter
McVerry Trust, together with its architects Fitzgerald Kavanagh and
Partners have supported the project delivery through technical support
and smaller financial contributions.
The units which are owned by Dublin City Council have now been
leased to Peter McVerry Trust on a long term basis. Peter McVerry
Trust was only able to secure the lease based on a commitment to
renovate and manage the units.
Project Works
The project works centre on producing high quality accommodation
units for individual homeless people. Individuals are the largest group
within homelessness in Ireland yet find it extremely difficult to access
social housing, which has historically been built as family homes.
The project will see extensive internal renovations of the properties,
with new windows, electrics, plumbing, dry lining and improvements
made to fire safety standards and ventilation. External works will focus
on creating a more aesthetically appealing block of apartments and to
improve disability access to the ground floor units. Landscaping of the
green areas will add to the construction improvements and help
achieve a significant improvement in the visual amenities in the
community.
Beneficiaries
The new tenants will be individuals taken from Dublin City Councils
housing list including people coming directly from homeless services.
Peter McVerry Trust is now working towards placing tenants in the new
units in the days before Christmas 2015. Full occupancy will be
achieved shortly thereafter as tenants are moved into the units on a
staggered basis.
Each individual regardless of their level of need will have the support of
Peter McVerry Trusts highly skilled Housing with Supports team. This
team will work to ensure that tenancies are sustained and that
residents are supported to integrate into their community by partaking
in education, training and employment. An on site caretaker will also
aid the work of the Housing with Supports team.
http://www.icsh.ie/content/members-news/peter-mcverry-trust-hogancourt
Clanmil Ireland - High Quality New Dublin

Homes in time for Christmas
Clanmil Ireland is delighted to announce the delivery of eight new

homes in Dublin through the NARPS Leasing scheme.
The apartments are within Elm Park, Merrion Road, Dublin 4 and have
been handed over to our new tenants just in time for Christmas. This
scheme was delivered in partnership with NAMA and Dublin City Council.
All of the tenants, a mix of families and single people, are extremely happy
with their new homes. Patricia OGrady, who moved in earlier in December
said:
Its like winning the lottery. Its what Ive always wanted.
Martina Smith, Clanmil Ireland Chief Executive said:
It is wonderful to see these families settling in and getting ready to enjoy
their first Christmas in their new homes. We wish them all a very Merry
Christmas and many happy years to come at Elm Park.
Date:
23/12/2015
http://www.icsh.ie/content/members-news/clanmil-ireland-highquality-new-dublin-homes-time-christmas
Minister Coffey welcomes the completion

of St Johns College Respond Housing
Project
John Halligan TD, Ciara Conway TD, Ned Brennan CEO Respond! and
Minister Paudie Coffey.
Fine Gael Waterford Minister Paudie Coffey who has special
responsibility for Housing has welcomed the completion of
Responds new housing project St Johns College in Waterford City.
Minister Coffey said the total project cost 12 million of which the
his Department contributed just over 9 million.
This project brings 57 news homes for the elderly on stream the
St. Johns College building itself will include twenty-one, selfcontained apartments for older persons, and 10 bed Group Home
Facility and a supporting Day Centre. There is also thirty-six newbuild one-bed apartments on the site parallel to The Folly road, also
for older persons. In total there are 57 Apartments on the site that
will greatly assist the housing situation in Waterford City.
Minister Coffey said This is a fantastic example of how different
agencies have collaborated well in delivering a badly needed
service for the people of Waterford. Respond, a recognised
Approved Housing Body with an excellent track record in the
provision of social housing has delivered this project with the
support of Waterford City & County Council and I am especially
delighted that this government and my department has substantially
supported the project financially which has made this project a

reality and delivered 57 quality homes for Waterford City residents.
As the new homes become occupied over the coming period; it will
also create mobility in the housing market and free up housing
stock, both public and private, in Waterford City.
I want to commend Respond for the work they have done in
completing this state-of-the-art housing project, in what was a
vacant historic building in Waterford City, that has now been
brought back into beneficial use and will be used for many
generations to come to house our elderly in a supported and caring
environment.
http://www.respond.ie/events/minister-coffey-welcomes-thecompletion-of-st-johns-college-respond-housing-project/
Pat Leahy: Halligans moves

threaten Independents
agenda
Much-heralded new politics looks just like old politics without
a Dil majority
Sat, Sep 10, 2016, 01:01
Waterford Independent Alliance TD John Halligan: thinks he was duped on

cardiac services in Waterford. If he continues, he will talk himself out of
Like many similar countries that experienced the trauma

of the banking crisis and economic crash in 2008-2009,
Irelands politics was profoundly changed by the
experience.
It is probably still changing in ways only becoming
apparent.
The deep recession that followed the crash and the
programmes of harsh austerity destroyed the faith of
many people in the existing political parties and led to a
desire for something new, something different,
something better.
That the programmes of austerity have been successful
on their own terms in Ireland, by restoring the public
finances and so creating the conditions for economic
growth has not diminished their disruptive effects on the
pre-existing political landscape.
Many people believe there was a better way of achieving
those goals; they believe austerity was implemented
unfairly, by which they normally mean it was inflicted on
them.
Many of them have a point, too, even if their
counterfactual what would have happened with, say,
default on the bank debt, or a differently weighted
correction of the public finances can never, obviously,
be proven.
Anyone who followed candidates as they knocked on
doors during the post-bailout election of early 2011
couldnt mistake the public mood that politics as usual,
as practised by the old parties and their system, had
failed and would have to change.
The Fine Gael-Labour coalition was elected on the back
of this desire for change and hailed their election as a
democratic revolution. Remember that?
Party men
But Enda Kenny and Eamon Gilmore werent

revolutionaries, they were longstanding party men,
politicians long adept at working the existing system, illequipped to imagining an entirely new politics.
Change is one of the great tropes of politics; it also has
the irresistible quality for any politicians of being all
things to all men. So, having fanned the desire for change
but being ultimately unable to meet it, their coalition
government eventually became deeply unpopular.
NOTES: 1. All tokens are represented by '$' sign in the template. 2. You can write
your code only wherever mentioned. 3. All occurrences of existing tokens will be
replaced by their appropriate values. 4. Blank lines will be removed automatically.
5. Remove unnecessary comments before creating your template.
A major piece of research carried out by pollsters Red C,

to discover the causes of this unpopularity, found one
theme came up again and again with voters: broken
promises.
Fine Gael and Labour, voters believed, promised they
would change things, but they didnt.
Harris will not meet consultants over Waterford report

Waterford hospital waiting lists rise 161% since 2013
Local politics should not shape health policy, Leo
Varadkar says
So, this appetite for change moved on and, during the

2011-2016 government, it found its political expression in
rapidly rising support for new parties and candidates.
Sinn Fin grew and grew. The Anti-Austerity Alliance and
People Before Profit moved from the fringes of political
discourse to the centre.
Polls found that Independents were the most popular
single grouping.
Renua was founded. The Independent Alliance came
together, so did Independents 4 Change.
The Social Democrats were born and Independent
Independents continued to proliferate.
The most significant thing, though, was not that this new
political alternative was arising, it was that it was so
fractured, so riven by division, so distracted by personal
rivalry, positioning and ambition.
In failing to come together in one or two blocs, as
happened in other EU countries, they failed to offer a
viable alternative.
In the end, perhaps inevitably, Independents ended up in
Government.
And, equally inevitably, they are discovering that
translating their commitment to change to the mundane
tasks of governing is not as simple as they thought.
The desire for change is lofty, but inchoate; applying it to
the world with real consequences, of hard choices
between deserving causes and of finite resources, is hard.

Our permanent Government of civil service, quangos and
deeply embedded interests in health, education and other
public services is very conservative and protective of its
own privileges. This is why governments often end up
being unpopular.
Concessions
It is hard to discern any transformational change that the

advent of the Independents in Government has
produced.
Instead, they seem to be acting more or less the way
Independents have always acted when supporting bigparty governments trying to leverage their support into
concessions for their constituency, their pet projects or
pet reforms.
Finian McGrath wants investment in Beaumont Hospital
and services for cystic fibrosis sufferers, funding for
disability and a dozen other things; rural ministers Denis
Naughten and Sen Canney want a rebalancing of
development for rural Ireland, for the west, for their
constituencies; Boxer Moran spent weeks, during the
floods of 2015, filling sandbags in Athlone hed like the
State to help a bit; and so on.
Mostly, the Independents have made their bargains and
are happy to get on with it.
Private conversations in the past few days would suggest
their principal complaint is not that Fine Gael was
treating John Halligan badly, but that Halligan was
threatening the implementation of their common and
individual agendas with his constant brinkmanship.
Halligan is uncomfortable being in Government with the
status of insider, with the need to prioritise and
compromise. It is at odds with his entire political life
before now.
Specifically, he thinks he was duped on cardiac services
in Waterford.
If he continues, he will talk himself out of Government,
even if its hard to see what that would achieve.
Like an awful lot of new politics, though, all this isnt
new.
Its just old politics without a Dil majority.
Ireland isnt unusual in that politicians here tend to want
to utilise whatever power they have to confer benefits on
their own constituencies.
It is unusual, though, that so many politicians at a
national level seem to think this is their primary function
or even their only one.
That remains one of the chief impediments to good
government.
http://www.irishtimes.com/opinion/pat-leahy-halligan-s-movesthreaten-independents-agenda-1.2785757?
utm_source=dlvr.it&utm_medium=twitter
Coveney plays down rift

between Government and
Halligan
Author of Waterford hospital review denies allegation of
gross interference by HSE
Simon Coveney says he hopes John Halligan continues his role in the
Government. Photograph: Eric Luke / The Irish Times
Barry Roche
Minister for Housing, Planning and Local Government,

Simon Coveney has played down any suggestion of an
irreparable rift with Independent Alliance Minister of State,
John Halligan over Waterford University Hospital.
Dil backs plan to appeal

Apple ruling
0
Wednesday 07 September 2016
The European Commission ruled that Ireland granted undue tax benefits to Apple
The Dil has passed a Government motion backing the

proposed appeal of the European Commission's ruling that
Ireland granted Apple illegal state aid worth 13bn.
Following a lengthy debate in the recalled Dil, the vote was
passed by 93 votes to 36.
A number of amendments to the motion were rejected.
A Sinn Fin motion calling for the Government not to appeal the
ruling was defeated by 104 votes to 28.
An Independents4Change motion seeking support for "the ruling
of the European Commission that a sweetheart tax deal between
Apple and the Irish tax authorities amounted to unlawful State
aid" was then defeated by 98 votes to 16.
The motion tabled by Mick Wallace, Clare Daly, Thomas Pringle,
Thomas P. Broughan, Maureen O'Sullivan and Joan Collins

called on the Government to make public the details of how
many similar deals have been made by the Revenue
Commissioners, to what sectors and what companies.
It also called on the Government to support public country-bycountry corporation tax reporting, so that the extent to which
profits are shifted into and through the country are known.
Amendments put forward by the Social Democrats, Labour, the
Green Party and AAA-PBP were also rejected.
Minister for Finance Michael Noonan earlier told the Dil other
countries have indicated that they will support Ireland in its
appeal against the ruling,
During the question and answer session at the end of today's
debate on last week's ruling, Mr Noonan said that the grounds
for appeal will be entrusted to the Attorney General and her legal
advisers. He said she has about two months to do so.
Mr Noonan added that Ireland has joined with the state aid
appeals of Luxembourg, Holland and Belgium and expects
similar support from these countries.
"We have indications already of support."
He said the support "has to be in the judicial forum and we are
not talking about political support."
Earlier Taoiseach Enda Kenny told the Dil that the European
Commission ruling on Apple was damaging to Ireland and could
not be allowed to stand.
The commission concluded that Ireland granted undue tax
benefits of up to 13bn to Apple.
It said "selective treatment" allowed Apple to pay a tax rate of
1% on European Union profits in 2003, down to 0.005% in 2014.
Mr Noonan said the Government was appealing the ruling to
defend the integrity of Ireland's tax system and to challenge the

encroachment of EU state aid rules into the sovereign Member
State competence of taxation.
Last night, TDs were given a 16-page Department of Finance
document giving the background to the commission's decision.
The Department of Finance also sent deputies a white paper
from the US Department of the Treasury on the commission's
recent state aid investigations into transfer pricing rules.
The white paper, which was published before the commission's
decision on Apple last Tuesday, states that the commission's
approach is new and departs from prior EU case law and
commission decisions.
Analysis: Apple, Ireland and the Spanish connection
Mr Noonan said the European Commission stated that the sums

to be recovered by Ireland would be reduced if other countries
were to require Apple to pay more taxes or if the US authorities
were to require Apple to pay larger amounts of money to their US

parent company.
The minister said that meant that the final figure was by no
means certain and may be the subject of complex, drawn-out
engagement with other countries for many years to come.
"Regardless of any Irish appeal, if Apple were to be successful in
their appeal the full amount would have to be repaid to the
company", he said.
While he acknowledged that not everyone in the House agreed
with the decision to appeal, however he said there was a need
for a debate that acknowledged the reality surrounding this
"enormous sum of money".
http://www.rte.ie/news/2016/0907/814744-apple/
EC ruling 'attack' on
Ireland's corporate tax
regime - Noonan
Friday 02 September 2016 21.57
Michael Noonan said Ireland's tax regime was the envy of Europe
Michael Noonan said Ireland's tax regime was the envy of Europe
Minister for Finance Michael Noonan has claimed that the

EU Commission's ruling over Apple's tax operations in
Ireland was an "attack on our corporate tax regime".
Mr Noonan said Ireland's tax regime was the envy of Europe.
His comments come after the Cabinet agreed to appeal the
commission's ruling that Ireland had supplied illegal state aid
worth 13bn to Apple.
The decision was taken after a half-hour Cabinet meeting that
headed off the danger of a rift with independent ministers.
The finance minister said the current ruling represented
a bridgehead for those who wanted to attack our corporate tax
system but he warned that we were going to stick with our
12.5%.
No challenge by any commissioner would be tolerated he said,
insisting that Ireland would fight the issue at home and abroad
and in the courts.

In a statement, Mr Noonan said: "Ireland did not give favourable
tax treatment to Apple. Ireland does not do deals with taxpayers".
Speaking to RT News, Taoiseach Enda Kenny has said that he
makes no apology "whatsoever" for defending the right to appeal
the EC's ruling.
Dil to return early next Wednesday
The commission's declaration earlier this week split the
Coalition, with some independent ministers initially unwilling to
back a legal appeal.
Independent Alliance ministers Shane Ross and Finian McGrath
and independent minister Katherine Zappone had initially
baulked at backing an appeal, calling instead for more clarity
about multinational tax arrangements in Ireland and a special
Dil debate.
Fine Gael ministers, however, argued that an appeal had to be
lodged to challenge a ruling that had deep implications for inward
investment.
Intensive efforts to broker a deal followed, and this afternoon a
Cabinet meeting agreed to appeal.
The terms of the appeal will now be drafted by the Attorney
General, and the Dil will meet to debate the issue next
Wednesday.
The Cabinet also agreed a Dil motion which would see an
independent expert review the corporation tax system.
Follow
Martina Fitzgerald
Shane Ross says there was and is no division within the

indept alliance on & no friction with FG
1:48 PM - 2 Sep 2016
18 18 Retweets16 16 likes
The motion also stated that the Government should appeal the
Apple ruling on the grounds of defending the integrity of the tax
system, provide tax certainty to businesses and to challenge the
encroachment of EU state aid rules into the sovereign member

states competence to set its taxation.
The draft motion also states that no company or individual
should receive preferential tax treatment.
"The Independent Alliance has been working with Fine Gael, our
partners in Government, to deliver a decision that takes into
account all of our concerns," deputy Government Chief Whip
Kevin Moran said.
"I feel that the motion being put before the Dil will succeed in
addressing our key concerns."
Minister Zappone has said that she agrees with some aspects of
the European Commission's decision on Apple.
Speaking on RT Six One, she said that although it was legal, it
was unethical that the company did not pay its fair share of tax.
She said there was now an opportunity for other countries to

"intervene and participate in our appeal in an open and
transparent court of justice to determine whether or not they
received their fair share."
The minister said her Government colleagues had taken a very
strong position, in particular to the finding that Ireland provided

illegal state aid to Apple but she disagrees with this.
Minister Zappone said she agreed to an appeal because there is
an opportunity to look at whether the commission acted within its
mandate in relation to our taxation policy and said that some
certainty on this and it would influence future taxation policy.
Earlier, Minster Ross said: "It has been a difficult few days for
everybody but we have kept our eyes on two things. One is that
the multinationals provide jobs to the economy and secondly the
very important principle in the motion that multinationals should
pay a fair rate of tax from now."
Asked how the Independent Alliance agreed to an appeal within
48 hours of the last Cabinet meeting, Mr Ross said: "We felt
there was a state of urgency because there was a state of
urgency out there on the markets and among some multinationals. We were persuaded that it was necessary to clear up
that argument as soon as possible."
He claimed that they have "an extremely good deal that will
reassure multi-nationals who give us so many jobs but also will
ensure they will pay a fair rate of tax".
Mr McGrath said: "When you are in power and in Cabinet you
have to make compromises at times but the bottom line here is
that we got enough in this deal to push our policies over the line
and I am very proud of that."
Independent Alliance Minister John Halligan earlier said it was
his personal view that Apple should pay the 13bn.
The junior minister at the Department of Jobs will go to his local
organisation in Waterford at the weekend to consult them on the
Apple issue.
He said he does not want to bring down the Government and
wants to remain in Government.

Sinn Fein deputy leader Mary Lou McDonald said: "For most
people as they have watched this story unfold it is an obscenity
that 13bn of taxes could have been avoided by this corporation
and it is a matter of absolute astonishment that this Government
would choose to set that revenue aside, to utterly set aside any
notion or concept of taxation fairness or transparency to defend
the indefensible and cling at red herrings."
She said Sinn Fin will be opposing the motion when it comes to
the Dil next week.
Fianna Fil's front bench spokesman Billy Kelleher has said he
hopes the Government handled the appeal of the Apple taxation
issue better than it has handled matters in recent days, saying it
has been "shambolic".
He said this is an issue of national importance and of the
integrity of our taxation system which the international
community is watching. Deputy Kelleher said he could not
understand how the Government was not prepared for the
commission's finding as it had been known for sometime the
investigation was underway.
He also said for Independent members of Cabinet to be
threatening not to support the Government on a matter of such
national interest was wrong.
Mr Kelleher said the recall of the Dil gives TDs a chance to air
their views.
Ireland is waking up to a legal and moral quagmire over the
Apple tax bill.
The big question is this: will Ireland appeal the decision, and
what are its chances of winning, whatever about the political
fallout from turning down 13 billion from Apple?

RT's Europe Editor Tony Connelly looks at the Apple ruling
and the possible impact of a similar case involving Spanish
bank Santander.
The Government has already been sharpening the axe with
some of the most stridently anti-Brussels rhetoric ever heard in
Dublin, more aggressive even than that heard in the dark days of
the Troika.
The refrain is that the Commission is mis-using state aid rules to
ride roughshod over Ireland's corporate tax system, something
the Government has jealously guarded as a national competence
for years.
Those who fulminate that the Commission's ruling is an
unacceptable interference in our sovereign tax affairs, however,
are missing a very important point.
The Commission's powerful anti-trust arm has been investigating
breaches of state aid rules through tax benefits for decades, and
European jurisprudence is littered with cases on the matter,
which have gone through the European Court of Justice (ECJ).
Commissioner Margrethe Vestager told a news conference on
Thursday: "We have a court practice that says quite clearly that
state aid can come in many forms.
"In this case [it's] as a tax benefit . . . The only politics of that is
that we're here to make sure the [EU] Treaty is upheld and this is
in the Treaty."
In other words, the Commission argues that this is not political. A
tax benefit is just the same as any other benefit that might be
advantageous to one company and not another.
And the Treaty obliges the Commission to act.
The key part of that Treaty is Article 107 (1). It says the
following:
"Any aid granted by a Member State which distorts or
threatens to distort competition by favouring certain undertakings
or the production of certain goods shall, in so far as it affects
trade between Member States, be incompatible with the internal
market."
The task facing the Irish Government is to prove that the deal
allegedly allowing Apple to avoid tax to the tune of 13 billion
was NOT something which only favoured Apple as a company, or
favoured the way it does business, to the detriment of other
companies.
While Article 107 (1) may appear straightforward, its application
in practice, and its interpretation in numerous legal cases to date,
is very complex.
Such cases have normally been the arcane preserve of tax
lawyers, academics and competition experts. While many have
flowed through the courts, they have rarely attracted mainstream
attention - until now.
Let's take one obscure case relating to a number of Spanish
companies in 2005, one which could have a powerful - perhaps
pivotal - impact on Ireland's prospects of winning an appeal
against the Commission's decision.
In 2005 a number of Spanish firms contacted their MEPs to
complain about a particular provision in the Spanish tax code.
The provision allowed Spanish companies, which had
shareholdings of up to 5% in foreign companies, to effectively
offset some of the resulting tax-related expenses connected to
those shareholdings against their domestic tax liabilities.
The Spanish firms who complained were upset, because it only
seemed to benefit rival firms which had foreign shareholdings,
and not companies which operated in Spain only.

In October 2007, as a result of the complaints, the European
Commission's competition arm opened an investigation to see if
the scheme breached state aid rules.
Remember, this is long before Apple's tax affairs had raised any
eyebrows.
The Commission concluded that the scheme in Spain did,
indeed, confer an unfair advantage to one category of company
over another. Spain was ordered to recover the aid granted under
the scheme, just as the Irish Government is this week being
ordered to recover the Apple tax revenues.
However, three Spanish companies which availed of the scheme
were not happy with the Commission's decision.
The companies were Santander Bank, a financial services
company called Santusa, and the motorway service station chain
Autogrill.
In 2010, the three companies appealed the Commission's state
aid decision to the General Court of the European Court of

Justice in Luxembourg.
This is also where Ireland's appeal will go.
On 7 November 2014, the General Court found in the
companies' favour and rejected the Commission's conclusion
that the scheme amounted to illegal state aid.
The reason the General Court found in their favour was based on
the nature of how state aid is defined.
This will be absolutely critical in the Irish case.
For a tax concession, such as that given to Apple, to qualify as
illegal state aid, four criteria must be fulfilled.
* The aid must be provided by the state and financed by state
resources.
* It must grant an advantage.
* The advantage must be selective - i.e., it goes to one company,
or one category of companies with a specific commercial activity,
and not to others.
* Finally, it must distort competition and trade within the EU.
The third criterion is the key one, selectivity.
In the case of Santander, Santusa and Autogrill, the General
Court ruled that the Commission hadn't proved that the scheme
selectively benefitted some companies over others.
It argued that the concession under Spains tax code was
theoretically available to anyone, so therefore it wasnt selective.
While the Commission had argued that EU law meant that a
particular category of company couldnt avail of a scheme if
others didnt enjoy the same advantage, the General Court ruled
that - in the Santander situation - it did not involve a particular
category of companies, but a particular category of economic
transactions, i.e., those which related to having a 5%
shareholding in a foreign company.

This was a pretty nuanced, but very important distinction.
In another case that went to the ECJ, involving a Hungarian oil
and gas company called MOL, judges ruled that even if only one
company benefitted from the tax scheme in question, it didn't
necessarily mean it was selective.
But the legal tussle over the Santander case didn't end in
November 2014.
The European Commission appealed the General Court
judgment, which meant the issue went up to the European Court
of Justice itself.
Essentially, the Commission argued that the General Court was
wrong in the way it interpreted European law in how it addressed
the selectivity issue.
Specifically the Commission argued that the General Court was
too restrictive in how it addressed the issue of how you identified
a category of companies.
Few people outside Spain's corporate sector would have paid
any attention to these complex, legalistic goings on in the
sombre environs of the Luxembourg court buildings.
But some were.
Outside of Spain, only two EU member states sent lawyers to
make detailed written and oral submissions to the hearing.
One was Germany. The other was Ireland.
Ireland made several significant contributions to the hearings
when they took place in Luxembourg.
In fact, the Santander case had been regarded with intense
interest by Dublin for at least a year, and probably dating back to
the point at which the European Commission appealed the
General Court decision which would have been some time in late
2014 - i.e., the same year that Brussels had issued its
preliminary negative finding against Ireland and Apple.
The Irish Attorney General, the Revenue Commissioners and the
Department of Finance jointly recommended to the Government
that Ireland intervene in the Santander case.
The State engaged a senior counsel, specialised in EU law, to

make submissions on Irelands behalf.
There's no doubt why Ireland was taking such a big interest in
this case.
Officials knew that the exact same issues and controversies
would be at play in the Apple case - if and when it exploded.
Not surprisingly, Ireland's intervention came down on the side of
Santander, and not the Commission.
Ireland backed the argument that the measure allowing
companies with a 5% shareholding in foreign company did not
mean that those companies were being benefitted selectively,
because the scheme was theoretically open to anyone.
Ireland also argued that it was pretty impossible to determine,
before the event, what categories of company would, or would
not, be able to avail of such a tax concession.
Lawyers representing Santander also believed there was a fatal

flaw in the Commission's argument.
The Commission was on record as saying that tax rulings per se
were not illegal, nor did they necessarily amount to state aid.
In the Santander case, the Commission appeared to be saying
that all companies - whether they were multinationals with
several subsidiaries operating in different member states, or
those operating only on the national territory - should be treated
the same when it came to tax law.
Santander's lawyers argued that multinational companies are
different.
They have to work out how to be taxed when products and
services are being bought and sold across borders between their
subsidiaries, a concept known as Transfer Pricing.
That meant that they should be differentiated when it came to
how they were assessed for tax, and that this was why tax
rulings - or letters of comfort - were vital.
They argued that the Commission was contradicting itself by not
objecting to tax rulings on the one hand, and, on the other,
saying that all companies - multinational and national - should be
regarded in the same way.
Writing in a competition law blog, the partner of a Spanish law
firm closely associated with the Santander case declared: "The
implication of this approach is that virtually any tax ruling setting
a transfer price would necessarily result in an apparent privilege
to multinationals.
"However, that would contradict the premise underlying the
Commission's reasoning that the general system of tax rulings is
not objectionable."
In other words, they regard the Commission as interpreting
selectivity according to some "ideal model", rather than

comparing the tax ruling to the normal activity of the state.
This, they argue, means the Commission is stretching the
boundaries of state aid rules.
So, getting back to the Apple case.
How important will the selectivity issue be? Will this be the main
grounds for appeal by the Irish Government if and when it
decides to challenge the Commission's 13 billion decision?
Experts believe that the appeal will be won or lost over this
complex, yet critical issue.
Ireland can't simply argue that the Commission has no
jurisdiction over Irish tax law, when clearly, according to
numerous cases dating back decades, the Commission has
been fully within its rights to explore whether a tax benefit to one
company, and not to others, gives it an unfair advantage, and
therefore qualifies as illegal state aid.
The Government could also argue that under Irish tax law, there
no such things as "tax rulings".
There are simply opinions which the Revenue Commissioners
provide, which only become "rulings" according to a court
judgment.
But the biggest hint that Ireland will have to rely heavily on the
selectivity issue can be found in the highly publicised attack by
the US Treasury Department on the Commission's investigation
into Apple.
In that white paper the Treasury Department refers time and
again to the issue of selectivity, accusing Commissioner
Vestager of repeatedly going against European case law in the
way she is interpreting it in the Apple case.
It's clear that whoever wrote the Treasury report had spent time
wading through the Santander cases and others.

And in every other respect, the attack by the Treasury paper has
almost been identical to the attack on the Commission launched
by the Irish Government, and Apple.
While the Commission has been explicit in spelling out the huge
amounts of profits Apple earned and the little tax allegedly paid,
it has yet to spell out how exactly the selectivity criterion was
applied.
On Thursday, Commissioner Vestager was asked about whether
the tax ruling for Apple was selective, and how that concept of
selectivity was being interpreted in this case.
She replied: "Tax rulings are by nature selective, because they're

[between] the company and the tax authority. They have this
relationship as one to one.
"It depends on the type of tax ruling When the tax rulings
provide a methodology then they are typically very, very specific
to a certain company.
"And that is of course the thing here."
One source said that establishing selectivity was, despite the

squabbles in the ECJ, "straightforward."
"The Court of Justice has confirmed that in the case of an
individual aid measure the finding of an advantage is sufficient to
support the presumption that it is selective," the source said.
The source insisted that the measure being assessed in the Irish
decision is a tax ruling granted to Apple, "which can only be used
by Apple. It is specific to the operations of Apple in Ireland and
the structure of Apple Sales International and Apple Operations
Europe."
However, exactly how the methodology of Apple's tax
arrangements, as agreed in 1991 and 2007, worked in detail
remains unknown.
That is because the full, 130-page report into Apple cannot be
published for several months while confidentiality concerns
(mainly the company's, according to the Commission) are dealt
with through the redaction process.
But the battles at the European Court of Justice on the issue
were subject to one more dramatic twist on 28 July last.
Despite the interventions by Santander - and Ireland - the
European Court of Justice Advocate General, during the appeal
by the Commission against the General Court's decision, issued
a legal opinion on the matter at hand.
The Advocate General, Belgian judge Melchior Wathelet,
rejected the General Court's ruling which had overturned the
Commission's case against Santander.
This meant he agreed with the Commission's interpretation of
selectivity, and disagreed with Santander's (and Ireland's)
interpretation.
Here's a relatively clear analysis by tax consultants KPMG on the
dramatic development.
"The Advocate General noted that the fact that such a measure
is available to a large number of taxpayers, or that the conditions
to benefit from it are easy to fulfill, does not call into question its
selective nature but only the degree of selectivity.
"In the case at hand, the AG concluded that undertakings taxable
in Spain and that acquire shareholdings in a foreign company on
the one hand, and in a domestic company on the other hand, are
in a comparable situation.
"As a consequence, the Spanish aid is selective, since it benefits
undertakings performing cross-border transactions, but not
undertakings performing the same transactions at the national
level."
It's important to stress that this is only a legal opinion. The full
judgment on the Santander case will probably take another few
months.
But in 80% of cases, the final judgment in ECJ rulings concur
with the Advocate Generals opinion.
This means the Irish Government faces a cliffhanger.
Dublin is likely to appeal the Commission's decision, and it is
almost certain that it will rely heavily on existing case law to
argue that what was provided to Apple was, strictly speaking, not
selective, as the concept is understood in state aid law.
As one observer put it, the Commission would have to show that
it had done due diligence and proved that lots of other
companies in Ireland, whether multinational or not, could not
have availed of a similar tax deal.
But
If the final judgment in the Santander case - which will probably
come out after the Government jumps - declares that the
Commission's definition of selectivity is the correct legal one,

then that judgment would trump all other European case law.
That would make Irelands appeal very difficult to win, according
to several experts.
Would it make it impossible?
That is the 13 billion question
http://www.rte.ie/news/2016/0902/813620-apple-reaction/
Analysis: Europe Editor Tony Connelly

http://www.rte.ie/news/2016/0902/813591-santander-apple/
Cash handover claims in

NAMA case incredible, says
Kenny
0
Monday 12 September 2016 15.13
US investment giant Cerberus paid NAMA 1.2bn for a loan portfolio in 2014
Taoiseach Enda Kenny has described allegations of bags of

cash being paid to a former adviser to the National
Asset Management Agency as incredible and extraordinary.
Mr Kenny said he was not opposed to an inquiry into the
handling of Project Eagle, the biggest property deal in Northern
Ireland when US investment giant Cerberus paid NAMA 1.2bn
for a loan portfolio in 2014.
The sale was first dogged by controversy after 7m linked to it
was found in an Isle of Man bank account.
Subsequently BBC Spotlight reported on the sale using a series
of taped conversations.
Mr Kenny said he had watched the programme and "I found it
quite incredible".
"Nothing surprises me at the kind of activities that take place in
politics, in that sense I find it extraordinary to hear the audio
reports of engagements and meetings between certain
personnel."
Project Eagle has been examined on several occasions at the
Public Accounts Committee in Dublin.
The Comptroller and Auditor General ran its own audit of the
same. Its report, which is due to be examined by Cabinet
ministers this week, is expected to find that taxpayers lost out on
hundreds of millions of euro.
Mr Kenny told Kfm radio: "If I find or our colleagues in
Government find that this is a case that has to be examined then
I won't be opposed to that.
"If there are questions arising from the Public Accounts
Committee engagement with NAMA, and they are due before
them shortly, I'm not averse to taking action, but I need to know
what it is I'm taking action on."
NAMA is due to appear before the Public Accounts Committee
on 22 September and its executives are also to be questioned at
the Oireachtas Finance Committee, chaired by John
McGuinness, a former PAC chairman.
Investigations have been launched into Project Eagle by the UK's
National Crime Agency, the US Department of Justice's
Securities and Exchange Commission as well as a parliamentary
inquiry in Stormont.
Meanwhile, Fianna Fil leader Michel Martin has joined calls
from Opposition politicians for an inquiry.
Mr Martin said there is a need for a Commission of Inquiry into
Project Eagle and the inquiry should be as wide-ranging as
possible, but that its possible limitations should be
acknowledged.
Speaking on RTs Morning Ireland, he said: "We have to know
the limitations to such an inquiry but nonetheless some useful
work could be done by it that would not impede or undermine"

other investigations.
He said that there were a number of issues that needed to be
addressed, such as why the entire property portfolio in Northern
Ireland was sold in one bundle.
Mr Martin also asked was there a political move to accelerate the
winding up of NAMA during the last governments term.
He previously asked the Taoiseach to get legal parameters into a
possible inquiry into Project Eagle, he said.
Sinn Fin President Gerry Adams welcomed what he called a
"belated U-turn" by Mr Martin.
However, Mr Adams said in a statement that it was a "cynical
political manoeuvre", adding that he believed Fianna Fil were
repositioning and "clearing the decks for any general election
contest".
Speaking on the same programme, barrister Paul Anthony
McDermott has said if a government was to establish a
commission of inquiry into Project Eagle it would not be able to
compel witnesses from Northern Ireland to attend.
He said a decision needs to be made on just what can be
investigated in this jurisdiction, and, if there is anything that an
inquiry in the Republic could add to all the other inquiries that are
under way.
Mr McDermott said that unless documents are given voluntarily,
the Government would not be able to access documents from
the Northern Ireland Executive.
Assembly members return to Stormont today following the
summer recess, with the controversy about NAMA's Northern
Ireland property portfolio at the top of the agenda.
A senior member of the DUP has raised doubts about the
concept of an all-island inquiry into the purchase of NAMA's

Northern Ireland property portfolio.
Gavin Robinson, the DUP MP for East Belfast, did not back the
idea this morning. Speaking to journalists at Stormont he said
"the Republic of Ireland will have their inquiries and Dil ireann
will pursue what it has to pursue and here in the United Kingdom
the National Crime Agency is the appropriate body to take
matters forward."
He also expressed support for the investigation that the UK's
National Crime Agency has been engaged in for several months.
He said "it should go wherever the evidence leads it and the
consequences will follow."
Mr Robinson raised doubts about the investigation carried out by
a Stormont Committee into the NAMA controversy before the
Assembly elections in May.
Last month the former chairman of that committee, Sinn Fein's
Daithi McKay, resigned from the Assembly after it emerged he
had inappropriate contact with a witness, Jamie Bryson, before
he gave evidence to a hearing.
Mr Robinson said the work of that committee "is now poisoned
fruit from a poisoned tree when you have such a clear breach of
what should be an independent inquiry."
He expressed confidence in the committee, under its new
chairperson, DUP party colleague Emma Pengally-Lyttle and its
future work.
http://www.rte.ie/news/2016/0912/815932-project-eagle/
Since May, just two parties are sharing power in Northern Ireland
Assembly members return to Stormont today following the

summer recess, with the controversy about NAMA's
Northern Ireland property portfolio and the fall-out from the
UK decision to leave the EU on the agenda.
Since the May Assembly elections, just two parties, the DUP and
Sinn Fin, are in government at Stormont.
The opposition benches now include the SDLP, the Ulster
Unionists and the Alliance Party.
The 108 MLAs return from their summer break at noon, with
Northern Ireland in the centre of the uncertainty created by the
23 June Brexit vote.
Questions are also growing about the purchase of NAMA's
Northern Ireland's property portfolio.
The Stormont committee investigating the affair has also
been mired in controversy, with its former chairman, Sinn Fin's
Daith McKay, resigning from the Assembly last month because
of his inappropriate dealings with a witness.
Decisions are also due about new structures and measures to

deal with the legacy of The Troubles.
The coming months will test the abilities of the DUP and Sinn
Fin leaders, Arlene Foster and Martin McGuinness, to make
power-sharing work.
http://www.rte.ie/news/2016/0912/815906-northern-ireland-politics/
In a case brought by Austrian privacy activist

Maximilian Schrems, a European Court of
Justice (ECJ) ruling on 6 October 2015
http://curia.europa.eu/jcms/upload/docs/application/pdf/201510/cp150117en.pdf
Challenging prospects for roam like at home
http://bruegel.org/wp-content/uploads/2016/06/WP-2016_03-Final.pdf
problematic incidents have been extremely rare,

and the NRAs consistently argued
Network Neutrality Revisited- Challenges and Responses in the EU and

in the US
http://www.europarl.europa.eu/RegData/etudes/STUD/2014/518751/IP
OL_STU%282014%29518751_EN.pdf
Patrick Honohan: Irelands

embrace of globalisation
defines us
State has relied on sectors that have benefited from Irish tax
system for 50 years
Sat, Sep 10, 2016, 11:59
Patrick Honohan
Patrick Honohan says Ireland has relied disproportionately on a small set of

subsectors over the years, such as IT, pharma and software. Photograph: Cyril
Byrne/The Irish Times.
One hundred years ago this week, Thomas Kettle, once a

prominent and promising young activist in the Irish
parliamentary party died on the Somme.
Although he never entered the nationalist pantheon, it is
Kettles vision that for good or ill ultimately

characterised Irelands economic destiny.
Determined to be free from the oppressive control of an
alien power, nationalist thinkers on the eve of the Easter
Rising sought a new approach to economic structures
and policies, departing from the British-dominated
regime.
But their visions differed, with three main strands
exemplified by Connolly, Griffith and Kettle.
James Connolly aimed for a workers socialist republic
very different from Britain, building on a syndicalist
model, with clear goals for empowering workers and
improving the overall wellbeing of the working class.
This would mean an end to the control exercised by
British-dominated capitalism.
Arthur Griffiths vision was focused more on improving
the performance of the Irish business sector.
He deplored the dependence that came from the heavy
reliance on agriculture (and specifically the cattle trade)
for exports.
Far better to build up manufacturing: a regime of
protective tariffs would allow Ireland to gain possession
of the home market.
A third approach is exemplified by Thomas Kettle, whose
idea of an economic divergence from Britain, in contrast
to Griffiths, embraced a wider internationaliasation: for
Ireland to become deeply Irish, she must become more
European.
Despite resonating in the Easter Rising Proclamation,
Connollys vision was not pursued in economic policy
post-independence.
At most it could be said that, through the eventual
adoption of welfarist measures reflecting, in a more
limited way, the evolution of policy in Britain some of

the living standard improvements that he had envisaged
for the working class were eventually achieved.
The Irish economy grossly underperformed in the first
half-century of independence, when policy often reflected
Griffiths protectionist vision.
Economic performance improved decisively only when
that approach was abandoned.
Close engagement with of all its economic neighbours in
the global economy is the defining characteristic of
Irelands later and much more successful performance.
And it resonates with Kettles vision.
Decline and recovery over a century

Aggregate economic performance of Ireland in the
century after the Rising is a game of two halves.
This is most dramatically illustrated in the way in which
the ratio of population in Ireland to that in Britain first
continued to fall for decades, before recovering sharply
back to where it was a century ago.
Relative to the UK, the Irish economy is today much
larger than it was at independence.
But the opposite was the case in its first decades.
Average living standards in Ireland also dropped in
international economic rankings for the first halfcentury.
It was only after first slipping back badly that the Irish
economy eventually caught up and then rose beyond its
starting position relative to the UK and other advanced
economies.
It is not too violent a distortion of the economic history of
the first decades after the Rising to say that stagnation
resulted as various forms of Griffithian policy were
pursued up to the 1950s.

(Of course, this elides much: ironically, although Griffith
was pro-Treaty, it was the first anti-Treaty Fianna Fil
governments whose policies most clearly followed his
prescriptions.)
It was fundamentally the shift from the Griffith to the
Kettle model that determined the shift in Irelands trend
rates of growth and employment.
Ireland joining the European Economic Community was
an important staging post in this expansion.
Ironically, that step too was taken in the shadow of
Britain. Indeed, Britain is very far from having become
irrelevant to Irelands economic evolution in the past 43
years of EU membership.
Continued importance of Britain

A century ago, Irelands international trading and
financial relationships were predominantly with Britain.
As Ireland widened its economic relations with the rest of
the world, the relative importance of Britain in those
relations did decline, albeit slowly.
But this widening of horizons did not mean turning away
from its closest economic neighbour.
Although the UKs share of Irish exports has fallen
steadily (from 94 per cent of the total on the eve of the
second World War to perhaps less than 15 per cent today
by some measures), half of Irelands agricultural exports
still go to the UK and it is the biggest customer for the
rapidly growing export of services.
Overall, the employment content of exports to the UK is
disproportionately high.
Even if the character and geographic pattern of migration
flows have changed over the years, the influence of
British labour market conditions on Ireland has
remained remarkably strong.

Britain has been a vital recourse for many young people
in the recent crisis: some 100,000 Irish people migrated
to the UK between 2011 and 2015.
Indeed, the timing and extent of the recovery in Irish
unemployment after the crisis seems to have been
influenced as much by the evolution of unemployment in
Britain as by the pick-up in job growth in Ireland (and,
surprisingly, little by developments in the euro area).
While the US is more important in certain fields
notably as a source of inward direct investment by any
overall reckoning, the UK is still Irelands largest
economic partner.
Globalisation: growth with volatility

A Kettle-style embracing of globalisation (without
turning its back on Britain) has been the defining
characteristic of the Irish economy in the past few
decades.
This choice has not been trouble-free.
Even if Ireland has succeeded especially, but not only,
in the period 1994-2000 in growing fast in the global
economy, to which it had opened up so decisively, we
hardly need to be reminded that Irelands economic
development since 1916 has been marked by recurrent
crises.
Indeed, Ireland has had more than its fair share of sizable
business sector and governmental policy errors that were
amplified by their international dimensions.
In addition to the recent banking collapse, there has been
a catalogue of corporate failures, some of them on a scale
which reflected the leverage that can only be generated
by globalisation for example Irish Shipping and GPA.
Global forces can amplify business and policy errors.

The privately controlled economy is not inherently stable
and this calls for greater policy attention to
vulnerabilities.
Specifically, small economies can be lured into excessive
reliance on one line of business a form of
monoculture by the power of globalisation, both in
supply of resources and demand for what they are good
at producing.
Ireland was prone to a form of monoculture a century ago
also, based in those days (as Griffith bemoaned) on
agriculture and specifically the cattle trade.
But the anti-Griffithian export-oriented industrial
structure that has emerged over the past 50 years could
also be considered to be a type of monoculture, as Ireland
has relied disproportionately on a small set of subsectors:
IT, pharma, software, whose characteristics are arguably
not especially related to inherent Irish resources, but are
characterised by an ability to benefit from the structure
of Irish taxation: this is surely another vulnerability to be
watched and managed.
The property and construction bubble of the 2000s can
also be seen as displaying features of monoculture,
pumped-up by unlimited access to global credit.
But limiting exposure to the global economy on a
Griffithian basis would have entailed a substantial
penalty in terms of overall living standards.
If less exposed to global shocks, that poorer semiautarkic economy would still be a vulnerable economy:
vulnerable to internal shocks, crop failures, domestic
policy failures, and with thinner buffers to absorb the
shocks.
Inequality
What would Connolly say today?

To be sure, Connolly too was an internationalist.
But he demanded a society where workers living
standards were protected.
Even if globalisation has not had the lasting adverse
structural impact on middle and lower income
households in Ireland, that it seems to have had in the
United States, the volatility that it can bring calls for
societal buffers.
Irelands partial adoption of a British-style welfare state
from the 1950s laid some foundations in this respect.
Clearly, Ireland is not a workers republic.
But Irelands tax and social protection policies have
delivered a degree of inequality in net disposable income
close to that in the UK (despite a more unequal
distribution of market-sourced income).
In the recent crisis, although absolute poverty and
deprivation indices clearly jumped, relative measures of
inequality did not change by much.
The partial insulation of living standards in Ireland from
market inequalities may reflect (albeit imperfectly) the
degree to which and the ways in which Britain has
addressed these issues over the past century.
In this respect also, the old connection was not altogether
sundered.
Kettle
Thomas Kettle, once a prominent and promising young
activist in the Irish parliamentary party and a professor
at University College Dublin (UCD), was largely forgotten
in the years following his death on the Somme on
September 9th, 1916.
As he had foreseen, while the leaders of the Rising would
be acclaimed as heroes and martyrs I will go down if I
go down at all as a bloody British officer.

But, although he never entered the nationalist pantheon,
it is Kettles vision that for good or ill ultimately
characterised Irelands economic destiny.
This article is based on the 2016 Trinity College Dublin
Henry Grattan Lecture delivered by Patrick Honohan in
London earlier this year.
http://www.irishtimes.com/business/economy/patrick
-honohan-ireland-s-embrace-of-globalisation-definesus-1.2783123#.V9UbVHWakts.twitter
David Murphy: Don't expect

a giveaway Budget
Saturday 10 September 2016 22.57
Attention will focus on the 1 billion of additional room for manoeuvre in the
Budget, which is also known as the 'fiscal space'
It is less than five weeks to the Budget and the annual

routine of ministers arguing their cases for more money for
their departments is well under way.
Many of the ministers have legitimate cases. Despite the
remarkable economic turnaround, money is tight. EU rules
prevent countries from excessive borrowing to pay for day-to-day
spending.
By David Murphy, Business Editor
This week Minister for Finance Michael Noonan tried to manage

expectations regarding the amount of money available.
He stood by the Governments previously-stated position was
that there was 1 billion of room for tax cuts and expenditure
increases.
The Irish Fiscal Advisory Council has pointed out that previously
announced spending commitments for 2017 mean the figure will
actually be considerably higher, at 2.4 billion.
But attention will focus on the 1 billion of additional room for
manoeuvre in the Budget, which is also known as the fiscal
space. The plan is that one third will be earmarked for tax cuts
and two thirds will be for spending increases.
But it is worth remembering Ireland is still borrowing money to
run the country.
Next year the Department of Finance forecasts Ireland will have
a general government deficit of 1 billion. The country is
supposed to eliminate that deficit in 2018.
After years of austerity many sectors are showing the strain.

One good example is third-level education.
Overall public funding for the sector has fallen from 1.4 billion in
2008 to 900m last year. A glance at the annual reports of the
colleges backs up the significant reduction in State finance for
the sector.
Trinity College Dublin received a State grant of 73m in 2010 - by
2014 it had dropped to 47m, a fall of 35%.
The third-level sector has seen a 16% increase in student
numbers since 2010. Among universities staff numbers have
fallen by 6% to 4,291, from 2008 to 2015, according to the
Higher Education Authority.
Like many areas in the public service there was some room for
efficiencies prior to the crash. But the effects of the years of cuts
are now being felt.
This week the publication of university rankings saw all but one
of Irelands universities slide down the international league table.
Staff representatives frequently blame the student-teacher ratio
for the deterioration, although the methodology for the rankings

uses much wider criteria.
While there is perhaps too much emphasis on the rankings, they
remain an important factor in the credibility of our third-level
sector.
Ireland markets itself as a country with a young, educated
workforce so the standing of its universities will remain critical to
living up to that slogan.
The Higher Education Authority expects that the third-level sector

will see a 29% increase in student numbers over the next ten
years.
The universities have been making their case for restoring State
funding students have already experienced a significant
increase in fees.
The universities argument is just as legitimate as many other
sectors within Irish society that have suffered from cuts.
But with spending increases due to be constrained, the third-
level institutions are unlikely to be overwhelmed by good news in

the Budget.
And they wont be the only ones.
Facebook Grilled by EUs Vestager Over

WhatsApp Merger U-Turn
Aoife White
Peter Levring
Updated on September 9, 2016 4:57 PM BST
European Union Commissioner for Competition Margrethe Vestager.
E-mail
Fresh from battles with Apple Inc. and Google, EU

Competition Commissioner Margrethe Vestager is
quizzing Facebook Inc. about a U-turn over its use of

WhatsApp customer data just two years after EU
watchdogs cleared the $19 billion takeover with no
strings attached.
Vestager said officials were now "asking some followup questions" about privacy-policy changes
announced last month that will allow advertising on
the Facebook social network and Instagram photosharing site draw on data from WhatsApp. The EU
cleared Facebooks WhatsApp acquisition in October
2014.
"That they didnt merge data wasnt the decisive factor
when the merger was approved, but it was still a part
of the decision so therefore were asking some followups to find out whats going on," Vestager told
Bloomberg News in Copenhagen. "What were going
to do with the answers we get is still an open
question. First things first."
Vestager has focused EU antitrust scrutiny on how
large technology companies use their market power.
Last month, she ordered Apple to pay 13 billion euros
($14.6 billion) in back taxes to Ireland. Shes
previously accused Google of abusing its role as the
biggest search engine to muscle into mobile phone
software, advertising and shopping search services.
Apple Tax Bill
It will rankle a lot of people coming on the heels of

the Apple tax bill, said Keith Hylton, a law professor
at Boston University. The optics look kind of
disturbing for Americans.
Facebook said in an e-mailed statement it was
cooperating with the commission and will continue to
provide detailed information to address its questions.
EU approval for mergers can be revoked if companies
provided incorrect information during the approval
process. Facebooks statement that it didnt plan to
combine WhatsApps data with its own wasnt a
binding pledge to regulators who approved the deal.
Vestager has warned that personal data gathered by
searches and online behavior helps pay for web
services that people think of as free. Antitrust
regulators might see problems if a company holds
data that cant be duplicated by anyone else, she said
in a speech Friday.
Microsoft Corp. will have to seek EU approval to buy
LinkedIn Corp., a deal that might see regulators
examine whether the data is long-lasting and might
make it harder for new rivals to emerge, Vestager said
in June.
Germanys antitrust arm is currently investigating
whether Facebook unfairly compels users to accept
privacy terms that arent in line with data protection
regulation. Vestager said that "even if Facebook has
broken those rules, that doesnt automatically mean
that it has also broken the competition rules as well."
http://www.bloomberg.com/news/articles/2016-09-09/facebookgrilled-by-eu-s-vestager-over-whatsapp-merger-u-turn?
utm_content=business&utm_campaign=socialfloworganic&utm_source=twitter&utm_medium=social&cmpid
%3D=socialflow-twitter-business
Nama to reject C&AGs

Project Eagle report
Michael Noonan to publish study as claims fuel cross-party
call for inquiry
Colm Keena
Michael Noonan: the report is due to be published on Wednesday after the

Minister has briefed his Cabinet colleagues. PhotographFilip S/EPAinger
The National Asset Management Agency (Nama) is

expected to this week strongly contest the findings of a
report that it may have lost hundreds of millions of
euro because of how it handled the sale of its Northern
Ireland property portfolio.
The report, due to be published on Wednesday after
Minister for Finance Michael Noonan has briefed his
Cabinet colleagues, is expected to further fuel calls for a
commission of inquiry into Project Eagle Namas 2014
sale of properties in the North for 1.6 billion to US firm
Cerberus.
The Comptroller & Auditor Generals (C&AG) assessment
of the sale process and its outcome is expected to be
strongly contested by the agency which, it is understood,
will argue that the assumptions being made by the State
auditor do not stand up to scrutiny.
The contest between the two State bodies will have
nothing to do with the allegations of possible impropriety
associated with the sale, which sources said are not
addressed in the report. Rather, the report has to do with

whether the sale met the agencys own overall targets.
At the weekend, Fianna Fil leader Michel Martin joined
politicians from other parties in calling for an inquiry
into the sale. The calls came in the wake of a report in
The Irish Times disclosing the C&AGs finding of
shortcomings in the sales process.
Stormont engaging in ostrich politics over Nama

allegations
Nama rejects valuations given in BBC Spotlight
programme
Opposition parties call for inquiry into Nama sale of NI
portfolio
Credibility
Sinn Fin and Labour also called for a statutory
commission with Labours Alan Kelly saying new
legislation would have to be introduced to allow for an
all-Ireland inquiry. He said a refusal by politicians in the
North to co-operate would damage the credibility of
Northern Ireland politics.
The C&AGs report was commissioned after allegations
that Belfast businessman Frank Cushnahan, who had
been advising Nama, had also been working for a US
company that was seeking to buy the agencys Northern
Irish property portfolio.
Mr Cushnahan has denied any wrongdoing.
Very serious allegations
Northern Irelands First Minister, Arlene Foster, rejected

calls for a cross-Border inquiry last week and, at the
weekend, Secretary of State for Northern Ireland James
Brokenshire said the Stormont Assembly was the
appropriate place to consider the very serious
allegations.
Nama is due to appear before the Dils Public Accounts

Committee on September 22nd.
Committee member Noel Rock, of Fine Gael, said if the
answers sought are not received at that stage, an inquiry
may be necessary.
Sinn Fins Mary Lou McDonald said yesterday the
Government needs to face the fact it cannot run away
from this any longer.
Nama pulled out of a proposed sale of the assets to US
group Pimco after it learned it had agreed to make
substantial payments to Mr Cushnahan, as well as two
firms of solicitors, if the sale went ahead.Following the
subsequent sale to Cerberus, it emerged Ian Coulter
managing partner of Tughans, a firm of Belfast solicitors
which had worked for Cerberus and, previously, Pimco
transferred 6 million in fees from the deal to an Isle of
Man bank account, without his firms knowledge. He
resigned once it was discovered.
http://www.irishtimes.com/news/politics/nama-toreject-c-ag-s-project-eagle-report-1.2787982?
http://www.irishtimes.com/news/politics/nama-toreject-c-ag-s-project-eagle-report-1.2787982?
It's not as easy to be Action

Man" - Alan Kelly on Shane
Ross's handling of Rio
Mr Kelly says there is some irony to Minister Ross's situation
NEWS
Share to LinkedIn
The vice chairman of the Dil's Public Accounts Committee

(PAC) Alan Kelly says what has happened in Rio in recent
days in "incredible stuff."
Sports Minister Shane Ross is to meet with the Attorney-General
tomorrow to discuss the ticketing scandal, and is en-route back
to Ireland from Brazil.
The former head of Olympic Council of Ireland (OCI) Pat Hickey
remained in hospital overnight, following his arrest in Rio
yesterday over the alleged ticket touting controversy.
The president of the OCI said he will step down temporarily
following the arrest.
Mr Kelly told Newstalk Lunchtime: "Irish citizens have been
arrested - we have to ensure that they have a fair, due process."
"But in saying that, what's going on obviously isn't acceptable and there's something going on here which needs to be looked
into."
He says the Irish Sports Council, who is responsible for the
funding of the Olympic Council of Ireland (OCI), should be
tasked with looking at the situation.
The OCI has put together a team to investigate the allegations
internally, but refused a previous request from Sports Minister
Shane Ross to appoint an independent person on the team.
Mr Kelly said this refusal was "unfortunate".
"Olympic Council of Ireland must

comply"
"The Sports Council of Ireland under their legislation - under
section 8 of the Act of 1999 - they have the power to look into
this, they have the power to request whatever information they
want, they have the power to request whatever assistance they
want from anybody, including the Olympic Council of Ireland."
"In doing so, under the legislation the Olympic Council of Ireland
must comply."
He also suggested that a refund of 520,000 given to the OCI is
a possibility under existing legislation.
"Everything's on the table, this is unprecedented
circumferences...If taxpayer's money isn't being spent
appropriately, we have to deal with that."
But Mr Kelly also hit out at Minister Ross for his handling of the
situation so far.
"I think Minister Ross is finally finding out what it's like to be in
Government...he's the person who's always on about probity, or
always on about public spending - he's now finding as minister
it's not as easy to be Action Man."
"He failed to respond immediately, then he started tweeting."
Mr Kelly also suggested: "It is very ironic in his previous role as a
backbench TD and as a columnist he would have been shouting
for everyone's head here."
http://www.newstalk.com/Its-not-as-easy-to-be-Action-Man-Alan-Kelly-on-Shane-Rosss-handling-of-Rio
Ireland can legally scrap water charges says

Sinn Fin
12/09/2016
Ireland can scrap water charges according to legal opinion

received by Sinn Fein.
This is despite the latest view of the European Commission
which says that Ireland must keep the contentious charges.

Water charges have been suspended pending an investigation,
and there is still widespread non-compliance.
Sinn Fin MEP Lynn Boylan (pictured) says their legal advice is
clear: "It confirms what we have said all along, which tallies with
the responses we got from the Commission to Parlimentary
questions and through emails and through other MEP's that
Ireland would not be in contravention of the water framework
directive if it chose to abolish water charges.
"Provided that it showed that it was complying with all the other
objectives of the directive, which is around the conservation of
water."
http://www.breakingnews.ie/ireland/ireland-can-legally-scrapwater-charges-says-sinn-fein-754297.html
Senior civil servants make
complaints about Garda

Commissioner Nirin
OSullivan's controls
PUBLISHED
09/09/2016
1
Nirin O'Sullivan
CIVILIAN officials in Garda Headquarters

have aired grievances over a series of new
controls put in place by Garda Commissioner
Nirin OSullivan.
In correspondence with a deputy garda commissioner, the
civilians have complained that the new controls make their
jobs more difficult.

Ms OSullivan is due to attend the Kennedy Summer School
in New Ross, Co Wexford, on Friday night.
Central to the concerns of the civil servants - who are of
senior rank - is the fact they must now report to assistant
commissioners over issues such as finance and human
resources.
A garda spokesperson said An Garda Sochna does not
comment on matters relating to individual personnel.
Read More: Senior civil servants make complaints about
Garda Commissioner Nirin OSullivan's controls
The spokesperson added that the implementation of An
Garda Sochnas Modernisation and Renewal Programme
2016-2021 is ongoing and is intended to ensure
professional, clear and accountable governance structures in
an environment of increased transparency and engagement.
It also commits to increasing civilianisation within the
organisation and maximising the use of professional civilian
skills whose roles have been expanded particularly at senior
management and executive level in recent times - notably the
roles of Chief Administration Officer and Executive Director
Human Resources and People Development, the
spokesperson said.
The contribution of the more than 2,000 civilians in An
Garda Sochna is highly valued. Our civilian members bring
new perspectives and expertise thereby enhancing the
combined skillset of the organisation. We will continue to
work at improving trust and public confidence in An Garda
Sochna.
http://www.independent.ie/iris
h-news/news/
Nama: First Minister
rejects calls for crossborder inquiry following

BBC Spotlight allegations
PUBLISHED
08/09/2016
1
BBC probe: Frank Cushnahan
Northern Ireland First Minister Arlene Foster

has rejected calls for a cross-border inquiry
following new revelations about Nama's role
in the state's biggest ever property deal
broadcast by the BBC's Spotlight programme

on Tuesday.
Mrs Foster said: "We have always been very clear that the
NCA is the appropriate and professional organisation to deal
with any allegations.
The chairman of the Irish Parliament's finance committee
made the call for an all-island commission of inquiry into
Nama.
Speaking to RTE News Fianna Fil TD John McGuinness
said an all-island approach is required.
"An inquiry is absolutely necessary to clear up all of the
questions that have arisen from that programme and the
outstanding questions from other public comments that have
been made."
Deputy First Minister Martin McGuinness said he supported
such an inquiry.
He said: "What we need is, obviously, the police
investigations - whether it be the American ones or on this
side of the water - expedited as quickly as possible so we can
have full information about what was actually going on.
"And then I think we need an all-Ireland investigation with
the administrations north and south co-operating to, as best
they can, get to the bottom of what was happening."
Meanwhile, Ulster Unionist Party leader Mike Nesbitt has
written to Her Majestys Revenue and Customs (HMRC)
asking whether the agency is going to investigate allegations
that arose during Tuesday's edition of BBC Spotlight.
Mike Nesbitt MLA said: "I have written to HMRC to confirm
whether they intend to investigate allegations made during
Spotlight of large sums of money being exchanged.
"Given how serious the allegations made during the
programme were, they must receive full and robust
investigations.
Belfast businessman Frank Cushnahan, a former Nama
adviser, was accused last year by a BBC Spotlight programme

of receiving an illegal fixers fee for arranging the sale of the
Northern Ireland portfolio to the American company
Cerberus.
On Tuesday night, a new BBC Spotlight investigation
broadcast secret recordings of meetings with Mr Cushnahan
and the property developer John Miskelly.
Both men have denied any wrongdoing.
The Spotlight allegations include:
Claims that Cushnahan received 40,000 from Mr Miskelly,
with promises to help him buy back property he lost in the
crash for a lower price, something Nama had prohibited
developers from doing;
Claims by Cushnahan he could achieve this as he had
influence over a senior Nama executive from Northern
Ireland, Nama's head of asset recovery, Ronnie Hanna although other than Mr Cushnahan's claim, there is no
evidence that Mr Hanna could be influenced.
A recording of the businessman saying that prior to the sale
of NI's Nama portfolio (Project Eagle), he was "working
with" senior DUP members Sammy Wilson and Peter
Robinson. He boasted he could get them to apply pressure in
Dublin, so the portfolio could be sold to the American firm
for less than it was worth. Nama have always insisted they
achieved the best deal possible.
Mr Wilson was approached by the BBC for a comment.
The secret recordings also frequently mention Gareth
Robinson, the son of the former First Minister.
It's understood Gareth Robinson had introduced John
Miskelly and Mr Cushnahan four years ago. Mr Cushnahan
can be heard telling Mr Miskelly he would make sure Gareth
Robinson "gets something in the deal."
BBC reporter Mandy McAuley states that there is no
evidence Mr Robinson knew about the 40,000 payment,

and did not produce any evidence he did know.
She also claims that after a year of investigating Mr
Cushnahan, Spotlight are convinced he was not above
exaggerating his connections and influence over senior
politicians and Nama officials.
The Spotlight documentary also reveals a document allegedly
produced by Mr Cushnahan, showing the value Nama had
assigned to John Miskelly's property portfolio. giving him an
unfair advantage if he were to try and buy back the property.
Spotlight say it's unclear if the information came from Mr
Cushnahan, Mr Miskelly or from a leak within Nama.
Last year, Mr Miskelly was listed to appear before the
Stormont finance committee for its hearing on the Nama
property deal.
In a further tape recording, Mr Cushnahan can be heard
coaching Mr Miskelly for his appearance in front of the
finance committee, and in the event he got questioned by the
National Crime Agency.
Mr Miskelly is told to deny making any payments to Mr
Cushnahan and warns him he will be asked about his
connections.
The Fianna Fail TD John McGuinness, head of the Irish
finance committee, has now called for an all Ireland Nama
investigation. He believes the Northern Ireland Nama
property portfolio was sold far below its true value.
He added: "It would appear to me that Mr Cushnahan was
using the political system and the economy in Northern
Ireland to get that discount and whether people knew his
intentions or not, he obviously had it well worked out to
achieve what he wanted."
Peter Robinson has said any suggestion a discount was
achieved for Project Eagle was "risible" and Spotlight were
only using his name for attention.
Mr Cushnahan has repeatedly denied any wrongdoing and
has said he is contemplating legal action against the BBC.

Last night, Mr Miskelly issued a statement denying he had
acted inappropriately.
"Since 2007/8, I have consistently and truthfully reported
financial crime and corruption with the relevant authorities
including; Anglo Irish Bank, IBRC, Nama, Cerberus, other
financial institutions, the PSNI and the National Crime
Agency (NCA)," he said. "I have also travelled to the United
States and reported these matters to officials from the
Security Exchange Commission, the Department of Justice
and the FBI.
"My overriding aim has always been to highlight wrongdoing
and corruption and have all of these matters fully
investigated by the appropriate authorities.
"I have at all times made clear that payments made by me to
any persons have been lawful and legitimate.
"As a witness, I am participating in the ongoing
investigations by the NCA and authorities in the United
States and in the interest of integrity of the judicial process I
am unable to make any further comment."
http://www.independent.ie/irish-news/politics/nama-firstminister-rejects-calls-for-crossborder-inquiry-following-bbcspotlight-allegations-35033795.html
Water bill payers should
be refunded through tax

credit - Fianna Fil
Niall O'Connor Twitter
EMAIL
PUBLISHED
12/09/2016
1
Fianna Fil environment spokesman Barry Cowen. Picture credit;
Damien Eagers
A new Fianna Fil document on water charges

suggests that bill payers should be refunded
through a tax credit.

The document, entitled 'A fairer Way to a sustainable water
infrastructure in the 21st century', was circulated to TDs and
senators at lunchtime on Monday.
It was submitted to the new expert commission on water
charges which is due to sit in the coming weeks.
The document, a copy of which has been obtained by
independent.ie, says all overdue bills are a "legal charge and
should be paid".
Significantly, the party indicates that it is in favour of
refunding those who have already paid their bills. This has
been a contentious issue within political circles for many
months.
"The expert water commission should provide examples of
mechanisms to refund bill payers such as through a tax
credit or give a clear outline of the feasibility of pursuing
non-payment based on international best practise
examples," the document says.
"The best method of what will happen to non-payers must be
fully addressed by the Dil committee."
Signed by the party's Environment spokesperson Barry
Cowen, the submission says charges should be "ended and
the revenue loss compensated by an increase in the
exchequer subvention."
"Irish Water should remain solely in public ownership," the
party says.
Sinn Fein leader Gerry Adams said on Monday that Fianna
Fil's position on water charges represents a u-turn.
http://www.independent.ie/irish-news/politics/water-billpayers-should-be-refunded-through-tax-credit-fianna-fil35042110.html
Ex-FG adviser granted first

waiver under lobbying law
Ciaran Conlon restricted from relevant links with Department
of Jobs until May 2017
Fri, Sep 9, 2016, 20:46
Harry McGee
Ciaran Conlon was a special adviser to Richard Bruton in the Department of

Jobs, Enterprise and Employment between February 2011 and earlier this year.
He had previously been Fine Gael leader Enda Kennys director of
communications when the party was in opposition. File photograph: Collins
Photos
The first cooling-off waiver under lobbying legislation

has been granted to a former senior adviser to Fine Gael
governments.
Ciaran Conlon was a special adviser to Richard Bruton in
the Department of Jobs, Enterprise and Employment
between February 2011 and earlier this year. He had
previously been Fine Gael leader Enda Kennys director
of communications when the party was in opposition.
The Regulation of Lobbying Act provides for a one-year

cooling-off period when senior public officials leave
office. This is designed to avoid situations where former
officials immediately begin lobbying for the private sector
in their previous area of work in the public service.
Mr Conlon has joined communications company MKC as
a partner and, as such, requested a waiver from postemployment restrictions. MKC is registered on the
Register of lobbying.
Request approved
Mr Conlons request for a waiver was approved subject to

a number of conditions.
He is restricted from involvement in relevant
communications with his former department until May
2017.
The restriction includes communication with Mr Bruton,
now the Minister for Education, and special advisers with
whom he worked who moved with Mr Bruton to his new
department.
There is also a restriction on communication in his new
capacity with current Minister of State for Housing and
Urban Renewal Damien English.
Mr Conlon was also director of strategy for Fine Gael
prior to the 2011 general election and was responsible for
the partys five point plan campaign.
http://www.irishtimes.com/new
s/politics/ex-fg-advisergranted-first-waiver-underlobbying-law-1.2786088?
utm_source=dlvr.it&utm_medi
um=twitter
Taoiseach calls EU's Apple tax ruling
'profoundly wrong'
12/09/2016
The Taoiseach Enda Kenny has described the European

Commission's recent Apple tax ruling as "profoundly
wrong".
Discussing the commission's ruling that Apple owes
Ireland 13bn in taxes, the Mr Kenny defended Ireland's
right to set its own taxes.
Speaking on Newstalk's Pat Kenny Show, the Taoiseach
said: "We are entitled as a sovereign nation to set the
level of corporate tax that we believe is appropriate as
an attractive element for foreign direct investment here
to create jobs and opportunities for people to work and
live in our country."
He argued that accepting the decision would send the
"signal of having willfully and intentionally involved
ourselves in something illegal".
He said: "Apple have paid what they're due."
http://www.breakingnews.ie/business/taoiseach-callseus-apple-tax-ruling-profoundly-wrong-754213.html
EU finance ministers have lined up behind an EU Commission
ruling that technology giant Apple owes billions of euro because
it did not pay the proper tax in the European Union for more than
a decade.
Dutch finance minister Jeroen Dijsselbloem and others urged
Apple to pay a bill that analysts say could reach 19bn with
interest.
The ministers are discussing ways to harmonise tax rules for

international companies. Mr Dijsselbloem said that these
companies "have an obligation to pay taxes in a fair way."
"International tax loopholes are a thing of the past," he added.
advertisement
He said Apple will have to pay back taxes both in the United
States and Europe, "so get ready to do that."
British Foreign Secretary Philip Hammond said the EU was keen
"to make sure that international corporations pay the right tax at
the right place."
"That's the fair way to do it, and we are going to make sure it
happens," said Mr Hammond.
Both Apple and Ireland are appealing against the decision, one
of several faulting international companies for exploiting

European exemptions to pay minimal taxes.
Both Starbucks and Fiat Chrysler are contesting rulings handed
down last year that they are each about 30m in arrears.
Ministers and senior EU officials in the Slovak capital also urged
the Greek government to speed up enactment of economic
reforms so it can get its hands on the next batch of bailout cash
before the end of October.
Greece, which depends on the money due from the bailout to
stay afloat, has recently fallen short of reform commitments,
stoking concerns of a flare-up in the country's debt crisis.
Because it has not delivered on the reform promises it has made,
it cannot yet get hold of the 2.8bn due from this current phase of
its bailout program.
http://www.breakingnews.ie/ireland/eu-finance-ministersback-apple-tax-ruling-753996.html
There are yet more Irish laws

that allow foreign property
investors to operate here taxfree
Certain funds in operation here are seeing foreign property investors
paying no tax on income. The value of property owned in these funds is in
the region of 300 billion.
September 12, 16
Source: Shutterstock/RMcCoy
WITH THE IRISH governments decision to appeal a ruling

by the European Commission that Apple owes this country
13 billion in unpaid taxes, the idea of Ireland as a tax haven
is very much to the forefront of the public consciousness at
present.
Yesterday, Michael Noonan attended a summit of European
finance ministers in Bratislava, Slovakia, and to the surprise
of no-one taxation was heavily on the agenda.
It would be understandable if the durable minister had felt a
little uncomfortable if were a little unsure of the Apple
appeal here in Ireland, in appealing it the might of the
European Commission is being directly contradicted.
Last week, the government moved to close a loophole within
Irish tax law, known as the Section 110 ruling, which allowed
vulture funds to buy up mortgages here but pay no tax

having registered as a company with charitable status.
The existence of such funds had been raised on numerous
occasions in Dil ireann by TDs such as (now) independent
Stephen Donnelly and Sinn Fins Pearse Doherty.
But now it seems that those loopholes may be just the tip of
the iceberg.
A number of investment vehicles are available to foreign
property investors here which allows them to pay no tax on
profits.
The instruments in question, Qualifying Investor Alternative
Investment Funds (QIAIFs) and Irish Collective Asset
Management Vehicles (ICAVs) are official regulated fund
structures.
The value of property held here by such funds is in the region
of a staggering 300 billion.
And make no mistake, the Dublin office property market in
particular is big business. 27% of Dublins office space has
changed hands in the last 40 months according to property
advisers Savills.
That equates to total spending of 5.3 billion. Over 25% of
Dublins office stock has changed hands since 2013.
Source: Savills
Click here to view a larger image

And in the first quarter of 2016 fully 67.8% of the money
spent on Dublin office property came from abroad.
So just how much tax is being avoided using these
structures? Thats a very difficult question to answer, but
youre probably talking in the hundreds of millions. And its
all legal.
How these funds work
To take one example, Kennedy Wilson Europe Real Estate
(KWER), a global player in property management with
interests in Britain, Italy, Spain, and Ireland, manages its
Irish property portfolio via two separate QIAIFs.
Davy Stockbrokers describe QIAIFs as an Irish regulated
fund structure and the vehicle of choice for private and
institutional investors who are undertaking large scale
investment in real estate .

In Kennedy Wilsons case, the company owns a property
portfolio here worth roughly 1 billion.
Rent from those properties was in the region of 26 million
for the first six months of 2016 (two properties owned by
KWER here are the Stillorgan Leisureplex in south Co
Dublin, and Portmarnock Golf Club). And no tax was paid on
that rent.
Investments in Ireland are held through two Irish qualifying
investor alternative investment funds, which are exempt
from any Irish taxation on income and gains, the company
says in its half-year results for the first six months of this
year.
In the same section KWER states that it is subject to 25%
corporate tax on profits within its Spanish subsidiaries, and
20% on rental income from its UK investment properties.
From that point of view Ireland is naturally an attractive
prospect.
The Group is subject to corporate income tax at 25% on
taxable profits generated within its Spanish subsidiaries.
Income tax is payable at 20% on rental income deriving from
UK investment properties.
Registered QIAIFs and ICAVs in Ireland are listed by the

Central Bank once a month on its website. Other examples of
QIAIFs operating in Ireland include:
IPUT property fund. One of Irelands largest property
vehicles, with holdings worth 1.8 billion in Ireland. Most of
its property is office buildings based in Dublin, with public
buildings accounting for 6% of its rental income in 2015.
Non-resident investors account for 27% of the fund.
Cedar Real Estate Fund. A fund worth in the region of
100 million. And landlord to certain Central Bank buildings

for which they receive 2.65 million in rent per year. The
fund is ultimately owned by Starwood Property Trust, an
American vulture fund based in Connecticut. As such all
rental income is tax exempt.
Irish Residential Properties (IRES) REIT (Real Estate
Investment Trust). Irelands largest non-government
landlord with a property of portfolio of 2,288 apartments in
Dublin with annual rent payable of 40 million. A Canadian
property investment group called CAPREIT owns 15.7% of
IRES.
Why do these funds exist?
This isnt an easy question to answer. QIAIFs were initially
set up in the 2000s as a means of attracting foreign investors
to Ireland.
ICAVs were established by the last government in 2015.
Why are they there? Well a huge selling point is the number
of people employed in funds-management in Ireland, a
senior financial source told TheJournal.ie.
That figure is roughly 38,000 people by the way, according
to the Department of Finance, a huge figure by any
estimation.
From a point of view of simplicity, Irelands regime is as
simple as they come, and non-resident investors enjoy taxfree status on any income gains here, the source said.
Half the worlds hedge funds are either managed from here
or domiciled here. Weve a very attractive tax regime here
with a huge services industry built around it.
The regime is very straightforward and investors are very
comfortable with that.
Sinn Fin finance spokesman Doherty meanwhile says the
regime was set up as a way of triggering investment.
My own view is that successive governments put up a For
Sale sign on Ireland to push up property prices and get the
market moving, he told TheJournal.ie.
Pearse Doherty and Louise O'Reilly of Sinn Fin

Source: Sam Boal
I also believe it exists to help NAMA get a better return on

sales, and to help put a better view on banks balance sheets.
These are sophisticated funds for sophisticated investors
who know what they are doing, Doherty adds.
Were talking about companies that have tens of millions of
rental income every year and they arent paying any tax on it
that is not acceptable.
Trouble brewing
Pearse Doherty objects to the word loophole as in the
context of the Section 110 companies.
That wasnt a loophole, that was deliberate legislation, and
it took the ramping up of political pressure to have it closed,
he says. This is a similar situation.
There was very little more that could have been done with
Section 110 anyway as most of them have been sold off.
A freedom of information request submitted by Doherty to
the Department of Finance (DOF) earlier this year suggests
that Revenue officials are also beginning to worry about the
tax situations of foreign investment vehicles here.

One email from Principal Officer with Revenue ine
Hollingsworth to the Department of Finance in April of this
year cites a need to come up with realistic and
implementable anti-avoidance abuse rules for property funds
if that is desirable.
This concern seems to have been triggered by a report in the
Sunday Times concerning the legal avoidance of Capital
Gains Tax by billionaire Denis OBrien on the sale of a
property in Dublin earlier this year. That was achieved
through the use of an ICAV, the Real Estate Development
and Investment Fund.
Minister for Finance Michael Noonan

Source: Rollingnews.ie
Another email from Hollingsworth to the DOF from endApril suggests that the Revenue officer is anxious to start on
this ASAP.
Also during April, Doherty submitted formal questions to
Michael Noonan in the Dil concerning the operation of
property asset funds here, specifically QIAIFs and ICAVs.

Noonan responded:
ICAVs were introduced in 2015 as a measure to develop and
enhance Irish competitiveness in the funds industry in
Ireland and to promote employment in the State.
Qualifying investor funds, once authorised by the Central
Bank, fall under the definition of an investment
undertaking the legislation provides a tax exemption to the
undertaking itself and to certain investors, for example
investors not resident in the State.
I am advised by the Revenue Commissioners that they are
currently examining recent media coverage concerning the
use of investment funds for property investments. Should
these investigations uncover tax avoidance schemes or abuse
then appropriate action will be taken and any necessary
legislative changes that may be required will be put forward
for my consideration.
What should be done? What can be done?
As already mentioned, these kinds of investment funds are
now well-established in the country, as is the supporting
industry surrounding them.
Dismantling that industry is not really an option. But
changing the tax laws might be.
The solution is a simple one, says Doherty. Charge the
same withholding tax seen elsewhere in Europe where nonresident investors are accumulating profits outside their own
jurisdiction.
That tax ranges in level from 20% in Britain to 25% in Spain
to 30% in France.
We need to ensure that those who are getting generous
returns on property investment here are liable here for
economic activity that has taken place here, says Doherty.
At present people renting properties here are paying into
these funds and not a penny is going to the state. That has to
change.
The financial solution may be a simple one, but the political

solution is likely to be anything but.
It took extreme political pressure to action the closing of the
Section 110 loophole. It is likely to take the same again and
more to change the tax laws surrounding these funds.
http://www.thejournal.ie/tax-laws-ireland-qiaif-icav2971661-Sep2016/?utm_source=shortlink
Investment Policy and

Strategy
Investment Policy
Focus activity
The Groups1 aim is to assemble a portfolio within its focus
activity of acquiring, holding, managing and developing
investments primarily focused on residential rental
accommodations and ancillary and/or strategically located
commercial property on the island of Ireland principally
within the greater Dublin area and other major urban centres
on the island of Ireland (the "Focus Activity"). The vast
majority of such properties will form the Groups property
investment portfolio for third party rental. The Group may
also acquire indebtedness secured by properties (including in
respect of buy-to-let properties) within its Focus Activity
where it intends to gain title to and control over the
underlying property. There is no limit on the proportion of the
Groups portfolio that consists of indebtedness secured by
properties.
Consistent with the Focus Activity, the Group may consider
property development, redevelopment or intensification
opportunities, in particular, the completion of building out
the Groups current development sites, where the directors
of the Company consider it appropriate having regard to all
relevant factors (including, building risk, lease up risk,
expected returns and time to complete).
The Group may also acquire properties and portfolios which

include other assets outside of the Focus Activity, subject
always to a maximum limit of 20% of the overall gross value
of the Groups property assets, provided there is a disposal
plan in place in connection with such assets which have
been deemed non-strategic and do not meet the Groups
investment objectives or which could otherwise have an
adverse effect on the Group's status as an Irish real estate
investment trust.
Gearing
The Group will seek to use gearing to enhance shareholder
returns over the long term. The Groups gearing, represented
by the Groups aggregate borrowings as a percentage of the
market value of the Groups total assets, will not exceed the
50% maximum permitted under the Irish REIT Regime 2. The
board of the Company (the "Board") reviews the Groups
gearing policy (including the level of gearing) from time to
time in light of then-current economic conditions, relative
costs of debt and equity capital, fair value of the Groups
assets, growth and acquisition opportunities and other
factors the Board may deem appropriate, with the result that
the Groups level of gearing may be lower than 50%. The
Board may also from time to time consider hedging or other
strategies to mitigate interest rate risk.
Investment structures
The Group will also have the ability to enter into a variety of
investment structures, including joint ventures, acquisitions
of controlling interests, acquisitions of minority interests or
other structures (whether by way of equity or debt)
including, but not limited to, for revenue producing purposes
in the ordinary course of business, within the parameters
stipulated in the Irish REIT Regime. There is no limit imposed
on the proportion of the Groups portfolio that may be held
through such structures.
Warehousing / pipeline agreements
If the Group is unable to participate in sales processes for
property investments because it has insufficient funds and/or
debt financing available to it, including where its gearing is
at or close to the maximum permitted level under the Irish
REIT Regime, the Group is permitted to acquire property

investments that meet the criteria specified in its Investment
Policy (including the acquisition of shares in property holding
companies) from time to time in accordance with the terms
of warehousing or pipeline arrangements entered into or to
be entered into by it with third parties, in each case, without
shareholder approval and for a price calculated on a basis
that has been approved in advance by the directors of the
Company.
Restrictions
Pursuant to the Irish REIT Regime, the Group is required,
among other things, to conduct a Property Rental Business 3
consisting of at least three properties, with the market value
of any one property being no more than 40% of the total
market value of the properties in the Groups Property Rental
Business. Further, at least 75% of the Groups annual
Aggregate Income4 will need to be derived from its Property
Rental Business and at least 75% of the market value of its
assets, including uninvested cash, will need to relate to its
Property Rental Business.
In addition to the foregoing, the Group will not do anything
that would cause the Group to lose its status as a real estate
investment trust under the Irish REIT Regime.
Changes to the Investment Policy
Material changes to the Groups Investment Policy set out
above may only be made by ordinary resolution of the
shareholders of the Company in accordance with the listing
rules of the Irish Stock Exchange and notified to the market
through a Regulatory Information Service. If the Company
breaches its Investment Policy, the Company is required to
make a notification via a Regulatory Information Service of
details of the breach and of actions it may or may not have
taken. A material change in the published Investment Policy
would include the consideration of investments outside of
the Focus Activity, other than as permitted under this
Investment Policy
For as long as the Company remains admitted to the Official
List maintained by the Irish Stock Exchange, any changes to
the Companys Investment Policy must be made in
accordance with the requirements of the Listing Rules of the

Irish Stock Exchange.
With a view to implementing the Investment Policy the
company has adopted an Investment Strategy, a copy of
which is set out in in each annual report of the Company,
and which is subject to such amendments as made by the
Board from time to time.
Investment Strategy
The board of the Company (the "Board") intends to focus on
generating long-term sustainable and growing dividends and
long-term shareholder value.
Investment Criteria and Portfolio Characteristics
The Group5 seeks target properties taking into consideration
the following:
(a) Residential properties across the affordable, mid-tier and
luxury accommodation sectors and ancillary and/or
strategically located commercial property located in the
greater Dublin area and other urban centres on the island of
Ireland;
(b) Scope for value enhancement through active asset
management;
(c) Opportunities to enhance the quality of the property;
(d) Opportunities to create tangible value by undertaking
initiatives to develop a sense of community amongst
tenants;
(e) Properties that the Board believes are attractive
considering all factors, including yield, growth potential,
location, building quality, market and economic conditions
and other relevant considerations, having regard to longterm shareholder value;
(f) Properties which can be acquired close to (and ideally
below) replacement cost; and
(g) Properties in markets where there is strong and/or
improving demand for rental accommodation and ancillary
and/or strategically located commercial property.
Investment Sourcing
The Board believes that the Group has a proven acquisition
strategy, owning 338 apartments at its initial offering in April
2014 and now owning 2,064 apartments as at 31 March
2016 and is well placed to secure and develop properties

which meet its investment criteria due to the management
teams (which includes employees at CAPREIT Limited
Partnership) acquisition experience, established relationships
and availability of equity capital and debt financing.
The Group will source properties, as they become available,
from National Asset Management Agency and private
sources (including, private equity investors and others).
1Means
Irish Residential Properties REIT plc (the "Company") and its

subsidiaries (as defined in section 7 of the Companies Act 2014) other than
any owners management companies.
2Means the provisions of the Irish law and regulation establishing and
governing real estate investment trusts, in particular but without limitation,
section 705A of the Taxes Consolidation Act (the "TCA") (as inserted by
section 41(c) of the Finance Act 2013), as amended from time to time.
3As defined in section 705A of the TCA.
4As defined in section 705A of the TCA.
5Means Irish Residential Properties REIT plc (the "Company") and its
subsidiaries (as defined in section 7 of the Companies Act 2014) other than
owner management companies.
http://investorrelations.iresreit.ie/investment-policy-andstrategy.aspx
RES to Acquire 92 Suites at Tyrone Court
http://investorrelations.iresreit.ie/~/media/Files/I/IRESIR/regulatory-news/ires-to-acquire-92-suites-at-tyronecourt.pdf
RES Announces CAPREIT Limited Partnership Completes
Acquisition of the Rockbrook Portfolio Under the Pipeline
Agreement
http://investorrelations.iresreit.ie/~/media/Files/I/IRESIR/regulatory-news/29-01-2015.pdf
RES to Acquire 201 Elmpark Apartments for 59m
http://investorrelations.iresreit.ie/~/media/Files/I/IRESIR/regulatory-news/pr-13-05-2016.pdf
Irish Residential Properties REIT plc Announces

Timing of Release of 2015 Preliminary Results and
Investor Conference Call
RES Completes Acquisition of 442 Apartments at Tallaght
Cross West
Electronic Communication with Shareholders Letter
http://investorrelations.iresreit.ie/~/media/Files/I/IRESIR/regulatory-news/electronic-communication.pdf
Alternative Investment Fund Managers authorised and registered

by the Central Bank of Ireland under the European Union
(Alternative Investment Fund Managers) Regulations 2013
http://cdn.thejournal.ie/media/2016/09/44-9.pdf
RES to Acquire 761 Apartment Suites in Four Properties in
Greater Dublin Area
http://investorrelations.iresreit.ie/~/media/Files/I/IRESIR/regulatory-news/IRES%20-%20Project%20Orange
%20Press%20Release%208-29-2014%20Final%20v2.pdf
investor-presentation-september-2016 Irish Residential
Properties (IRES) REIT (Real Estate Investment Trust)
http://investorrelations.iresreit.ie/~/media/Files/I/IRESIR/presentations/investor-presentation-september-2016sept-1-with-coldcut.pdf
INTERIM REPORT AND CONDENSED CONSOLIDATED FINANCIAL
STATEMENTS FOR THE FINANCIAL PERIOD
1 JANUARY 2016 TO 30 JUNE 2016 (UNAUDITED)
http://investorrelations.iresreit.ie/~/media/Files/I/IRESIR/presentations/interim-report-2016.pdf
Interim Management Statement RNS Number - 0027G
Irish Residentl Properties REIT PLC 30 April 2014
http://investorrelations.iresreit.ie/~/media/Files/I/IRESIR/regulatory-news/30-04-2014b.pdf
Department of Finance
Departmental Properties
https://www.kildarestreet.com/wrans/?id=201606-16a.292
Quarterly Update
http://www.iput.ie/flipbooks/2016/Q2/files/assets/common
/downloads/6228_IPUT_Q2_2016_Report_V3.pdf
IPUT plc Annual Report & Financial Statements

http://www.iput.ie/flipbooks/2015/files/assets/
common/downloads/publication.pdf
Irish qualifying investor alternative investment funds, which

are exempt from any Irish taxation on income and gains,
the company says in its half-year results for the first six
months of this year.
http://www.kennedywilson.eu/
media/1541/16-08-05-kwe-h116-results_final.pdf
Davy Stockbrokers describe QIAIFs as an Irish regulated
fund structure and the vehicle of choice for private and
institutional investors who are undertaking large scale

investment in real estate .
http://www.davy.ie/binaries/co
ntent/assets/davypublic/fundservices/brochures/investingin-irish-real-estate-via-aqiaif_mar15_final.pdf
savills-investment-market-annual-report-2016-final
make no mistake, the Dublin office property market in
particular is big business. 27% of Dublins office space has
changed hands in the last 40 months according to property
advisers Savills.
http://pdf.euro.savills.co.uk/ireland-research/savills-investment-market-annualreport-2016-final.pdf
European Investment Market in Minutes - Q2 2015

07 July 2015
Dublin office yields falling but still higher than Celtic Tiger years
http://pdf.euro.savills.co.uk/ireland-research/market-inminutes/mim-europe---july-2015-final.pdf
Northern Ireland Market Report
24 January 2014
http://pdf.euro.savills.co.uk/ireland-research/market-inminutes/northern-ireland-market-report.pdf
Last week, the government moved to close a loophole within

Irish tax law, known as the Section 110 ruling, which allowed
vulture funds to buy up mortgages here but pay no tax
having registered as a company with charitable status.
A loophole that allowed

vulture funds to slash their
tax bills is set to be shut
Many companies were using charitable
status to reduce their tax liabilities.
BY PAUL O'DONOGHUE
REPORTER, FORA
SEPTEMBER 5TH 2016 2 MIN READ
A CONTROVERSIAL LOOPHOLE that allowed

vulture funds to cut their tax rates is set to be
closed off.
A clause in an act from 1997 allowed large
businesses and vulture funds to set up a
qualifying section 110 company that was
generally structured in such a way so that it was
effectively tax-neutral.
Many large funds, which have acquired
distressed Irish assets worth hundreds of
millions of euro, registered as charities to pay
very small amounts of tax, as low as 250 in
several cases.
Speaking on RTEs Morning Ireland, Education
Minister Richard Bruton said that the Revenue
Commissioners has completed a report into the

use of section 110 by these funds and policy is
being prepared in the Department of Finance to
deal with this.
Asked when the government intends to close the
loopholes in the legislation he said: I would
expect it will be in the Finance Act that would be
passed before the end of the year.
The intention is to end the abuses, if there are
such. The Revenue has completed a report on
the avoidance measures that has gone to the
Minister for Finance and the signal is that this
will be dealt with in the Finance Act.
https://fora.ie/vulture-fund-ireland-tax-section110-2964847-Sep2016/?utm_source=more
Changes
A spokesman for the Department of Finance
confirmed to Fora that it is intended that the
loopholes will be closed in the Finance Act.
He said it will not be known exactly how the
changes, first reported by the Sunday Business
Post, will be implemented until the report from
Revenue is considered in more detail by the
government.
Stephen Donnelly TD was one of the first to

raise the issue of the loophole earlier this year.
Lost revenue
He estimated that the loss in taxes to Ireland
could be over 1 billion a year.
At the time he said the section 110 structures
were set up for a legitimate reason in 1997
under the Taxes Consolidation Act.
However, he added: They are now being

used by nearly all of the vulture funds to
take profits generated in Ireland and, very
frustratingly, to take profits generated in
Ireland by ordinary, decent families trying to
pay their way out of negative equity and
distressed mortgages.
The move comes as Irelands tax regime falls
under increased scrutiny in the wake of the
European Commissions judgement that Apple
owes the Irish state 13 billion in unpaid
taxes.
Ireland's sweetheart tax

deal for Apple was worth up
to 13 billion over a decade
The European Commission has
ordered the government to recover the
illegal state aid.
BY PETER BODKIN
EDITOR, FORA
AUGUST 30TH 2016 5 MIN READ
IRELAND GAVE APPLE illegal state aid worth

up to 13 billion over a period of more than a
decade, the European Commission has said.

The government has been ordered to recover
the funds plus interest from the Californian
firm.
However it could be years before the money is
made available with appeals against the ruling
from both Ireland and Apple expected to drag on
in the courts.
The final decision on how much is owed will also
be left up to Irish authorities, which the
commission has directed to work out Apples
unpaid tax bill.
Other countries can also seize on the
commissions investigation to claim they are due
a slice of the profits on billions in untaxed sales
the company routed through Ireland.
Source: Niall Carson/PA Wire
Near-zero tax
In a statement this morning, the commission
said the deal between Apple and Ireland allowed
the company to pay a tax rate of only 1% on its
European profits in 2003, with that figure sliding
to as little as 0.005% by 2014.
The case centres on two tax rulings the Irish
government agreed with Apple in 1991 and
2007, which the commission said provided the
multinational company with a selective
advantage over other companies.
The agreements involved two companies, Apple
Sales International and Apple Operations

Europe, both incorporated in Ireland.
Source: European Commission
However only the first firm paid taxes in the

Republic, with the second effectively stateless
despite being the companys head office for
Europe and several other territories.
The commission said this profit-allocation setup,
endorsed by Ireland, had no factual or
economic justification.
Competition commissioner Margrethe Vestager
today said the so-called head office only existed

on paper it has no employees, no premises
and no real activities.
In 2011, Apple Sales International recorded a
profit of 16 billion however less than 50
million from this was allocated to the Irish
branch. The remainder was assigned to the
head office, which paid zero taxes.
Vestager said other EU countries will now have

the option to try and take a piece of the tax pie if
they can prove some of Apples profits that went
tax-free in Ireland were really based on sales
that should have been recorded in their

territories.
US authorities could further claim part of the
profits if they decided more was due in Apples
home country for intellectual property or other
intra-company dealings.
Any significant windfall that eventually makes its
way to the Irish state will be required to go
towards the Republics debt bill, rather than to be
used on fresh spending.
Profound disagreement
Responding to the decision, Finance Minister
Michael Noonan said he disagreed profoundly
with the decision.
Our tax system is founded on the strict
application of the law, as enacted by the
Oireachtas, without exception, he said.
The decision leaves me with no choice but

to seek Cabinet approval to appeal the
decision before the European courts.
This is necessary to defend the integrity of our
tax system, to provide tax certainty to business

and to challenge the encroachment of EU state
aid rules into the sovereign member state
competence of taxation.
The commission insisted the decision didnt call

into question Irelands general tax system or its
corporate tax rate.
The Republic has been considered a tax pariah
in certain European circles for its 12.5%
headline rate, which is close to one-third the
corporate tax rate in some member states.
The chairman of the Revenue Commissioners,
Niall Cody, denied there had been any
sweetheart deal for Apple insisting that the full
tax the company owed under Irish laws had

been paid.
Harmful for job creation
Apple also issued a strongly worded statement
after the ruling, claiming the decision would have
a profound and harmful effect on investment
and job creation in Europe.
The European Commission has launched

an effort to rewrite Apples history in
Europe, ignore Irelands tax laws and upend
the international tax system in the process,
it said.
While the company said it obeyed all tax laws
wherever it operated, it said the EU investigation
wasnt about how much it paid in taxes but
which government got to claim that money.
The commission first accused Ireland in 2014 of
breaking tax rules by offering a sweetheart deal
to Apple, allowing the tech giant to route billions
in profits through the country virtually tax-free in
return for jobs.
Apple now employs around 5,000 people in
Cork, making the firm the largest private-sector

employer in the region. The company opened its
first manufacturing plant at Hollyhill in 1980.
The penalty is by far the largest-ever for a case
before the European Commission, dwarfing the
300 million engineering firm Atlas Copco was
ordered to pay Belgium earlier this year.
Apple CEO Tim Cook
Transatlantic tax fight

The decision follows the publication of a white
paper from the US Treasury last week which
accused the commission of taking an
approach that undermines the international tax
system and acting as a supra-national tax

authority.
The US and EU have been engaging in an
escalating transatlantic tug-of-war over
multinationals profits in recent years.
Washington argues US companies global profits
should be taxed in their home country, while
Brussels wants its slice for member states based
on where the income is actually earned.
The Department of Finance took a strong swipe
at the commission in a statement after the ruling,
claiming state-aid rules were being used in a
new and unprecedented way in the area of
taxation, which is a member state competence
and a fundamental matter of sovereignty.
Ireland has very real concerns about the way in
which the European Commission is undermining
the international consensus, impeding reform
and creating uncertainty for business and
investment in Europe, it said.
https://fora.ie/apple-euireland-state-aid-2955114-
Aug2016/
Fianna Fil Finance Spokesperson Michael McGrath has said
that Ireland must deliver a firm message on tax policy to the
European Union this weekend.
He has said that Finance Minister Micheal Noonan must reiterate
that tax rates are a sovereign issue to be decided by each
individual member state.
Michael McGrath
EU Finance Ministers are meeting in Bratislava, where they are

expected to consider plans for tax harmonisation throughout the
EU.
It will be the first time that Minister Michael Noonan has
discussed the Apple ruling with his EU counterparts, and it is
expected that he will oppose plans for common tax laws across
the Union.
Deputy McGrath said that we need to retain exclusive control
over our tax affairs.
"It now seems clear that the European Commission will come
forward again with more proposals for a common consolidated
corporate tax base," he said.
"So these proposals, as far as I'm concerned, represent a threat
to Ireland in terms of jobs and investment, and the Minister has
to make it clear that we will not countenance any transfer of
sovereignty over corporation tax, or any tax."
http://www.breakingnews.ie/ireland/ff-call-on-noonan-to-defend-irelandscorporate-tax-rate-at-eu-meeting-753976.html
Olympic Council of Ireland will

'defend itself to the hilt' in
wake of Rio ticket controversy
OCI president Pat Hickey remains in hospital following his arrest
in Brazil yesterday
Sports Minister Shane Ross is to meet with the Attorney
General tomorrow to discuss the ticketing scandal.

Minister Ross is en route back to Ireland from Brazil after a
dramatic week for Irish sport.
Pat Hickey remained in hospital overnight following his arrest in
Rio yesterday over the alleged ticket touting controversy.
The president of the Olympic Council of Ireland (OCI) said he will
step down temporarily following the arrest.
The OCI last night said Mr Hickey (71) is expected to remain in
Samaritano Hospital with chest pains for a further 24 hours "in
view of his previous cardiac history".
His condition is described as stable.
The council says Mr Hickey will continue to cooperate with all
ongoing enquiries until the matter is resolved.
The OCI has denied any wrongdoing whatsoever in relation to
the ticket touting scandal.
Speaking to Channel 7 News, interim president William O'Brien
said the council will "defend ourselves to the hilt".
Journalist Jamil Chade in Brazil broke the story of Mr Hickey's
arrest, and spoke to Pat Kenny about how the investigation is
proceeding.
"[Authorities] have released some information pointing out they
will be investigating all the material they got from Mr Hickey,
especially an iPad he had with him" Jamil explained.
A view of the Hospital Samaritano in Rio INPHO/Dan Sheridan
The controversy has seen the arrest of another Irish man, Kevin
Mallon, who allegedly had hundreds of tickets earmarked for
team Ireland.
Pro 10 Sports Management, the OCI's official Authorised Ticket
Reseller (ATR), last week issued a statement on the matter.
They say they have acted fully and properly within the reseller
guidelines.
"We should also note that it is normal practise for ATRs to have
available many tickets in Rio for collection and sale through the
authorised processes at games time," the statement said.
"Many ATR's would have several thousand rather than hundreds
of tickets in their possession at an ATR house."
Olympic Council of Ireland President Pat Hickey's passport and

accreditation on show during today's police press conference | Image:
INPHO/Morgan Treacy
Mr Hickey's arrest prompted Sports Minister Shane Ross to cut

short his trip to Rio and return to Dublin to consult with his
officials and the Attorney General.
In a statement, Minister Ross said: "Given the seriousness of
this matter, and in the interests of taking swift and decisive
action, I will be returning to Dublin as quickly as possible."
Sinn Fin spokesperson on Sport, Imelda Munster, says she
wants to see more action from the minister over the ticketing
controversy.
"Minister Ross must now act as quickly as he can and establish
a separate external inquiry - an independent inquiry," she said.
http://www.newstalk.com/Pat-Hickey-remains-in-hospital-following-hisarrest-in-Rio-yesterday
FINANCE
Finance questions
Posted November 19th, 2012
Data management in Department 7th July 2015

To ask the Minister for Finance if he will report on those controls
within his Department for the management of data and files, including
all records relating to departmental and Government decisions; the
changes that were introduced in 2011 to ensure the completeness of
such records; and if the systems now in place are to be audited on a
regular basis, to ensure they are working.
Reply
Minister for Finance (Michael Noonan)
My Department has a file management system which records all
registered files for the Department of Finance and it provides a similar
service to the Department of Public Expenditure and Reform on an
administrative arrangement basis. Current and recent files are stored
in the Government Buildings complex while the remainder are stored
off site. A detailed guidance manual on file management which sets
out the requirements under the relevant legislation including the FOI
Act, the Archives Act and the Data Protection Act has been issued to
staff and is available on the intranet site. The guidance manual
clarifies the procedures and processes in dealing with data and files
and is updated regularly and most recently earlier this year.
In early 2014, we reviewed our information needs as part of the ICT
Strategy 2014-2015. This review focused on both our paper and
digital records. A number of new information systems were identified.
A new electronic Records Management System was initiated in 2014
in cooperation with the Department of Public Expenditure and Reform
and was developed by the Office of the Government Chief Information
Officer. The aim was to provide a centralised system of storing digital
files incorporating the existing filing structure but migrating most
newly created official documents to storage in digital format rather
than physical paper files. An adapted version of the existing file
management system will remain in place for handling paper files
which include documents that contain legally binding elements such
as signatures or seals. This eDocs system will facilitate greater
efficiencies in records management particularly in relation to the
retrieval of documents and increased security and accountability for
official files. An important element of the eDocs project was the
assignment of Information Officers in each Division. The Information
Officers have been given enhanced training on records management
in order to support their teams and promote standard procedures
across the Department. This eDocs project is at pilot stage and is
expected to be rolled out to the wider department shortly.
Another system introduced recently include a new eSubmissions
system which replaces the paper system for creating and submitting
internal Departmental submissions to me as Minister and to senior
management. This electronic submission recording system
(eSubmission) records all relevant documentation, recommendations,
decisions and notes in relation to submissions.
There is also a new ePQ system which is similar to the eSubmissions
system which records all information in relation to the PQs received

and the answers provided.
Government decisions are posted to eCabinet by the Government
Secretariat. My office prints all decisions made by Government and
these are provided to the Secretary General. All decisions in relation
to Department of Finance sponsored memos are also sent to those
officials involved in their drafting. Furthermore, all decisions relating to
Government memos where my Department has returned
observations are provided to those officials involved in the preparation
of same.
Our file management process and procedures are subject to audit by
the internal Audit unit in the Department of Public Expenditure and
Reform who provides this service under an administrative
arrangement with my Department.
Health insurance tax credits 25th June 2015
To ask the Minister for Finance if he will reverse his decision
regarding the tax credits and benefits associated to health insurance
(details supplied).
Reply
Since 16 October 2013, tax relief for medical insurance premiums has
been restricted to the first 1,000 per adult and the first 500 per child
insured. Any portion of premium paid in excess of these ceilings no
longer qualifies for tax relief. Prior to this, income tax relief for
medical insurance premiums was provided at source, at the standard
rate of income tax, on the entire premium amount regardless of cost.
Therefore, the State was paying 20% of the cost of all private medical
insurance premiums.
The cost of Income Tax relief in respect of medical insurance
increased significantly in the years leading up to Budget 2014,
estimated at 404 million in 2011, 448 million in 2012 and 463
million in 2013. Despite the increasing cost of the relief, the numbers
insured were estimated to have reduced by approximately 150,000

over the same period, while at the same time the level of medical
cover decreased on some policies. Against this background the
increase in costs was unsustainable. If the relief had remained
unchanged and the trend was to continue, it was estimated that the
cost would have increased to approximately 1 billion per annum by
2020.
Notwithstanding the recent reform, the tax system is still supporting
those who can afford private medical insurance with the cost of the
relief estimated at 354 million in 2014. Effectively that means that
some taxpayers who could never afford private health insurance, or
who have had to give up their policies due to personal circumstances,
are continuing to provide financial support via the tax system to those
individuals who can afford such insurance.
It should be noted that the Commission on Taxation in its 2009 report
recommended the retention of medical insurance relief but that it
should be limited. The introduction in Budget 2014 of an upper ceiling
on the amount of medical insurance premiums that qualify for tax
relief achieved this recommendation.
It is unfair and unsustainable to allow unrestricted tax relief on private
medical insurance premiums, particularly at a time when the general
population has contributed so much to repairing the public finances.
However, the new ceilings ensure a level of continuing support via the
tax system for those who purchase medical insurance policies, while
reducing Exchequer exposure to more expensive policies.
Redundancy payments 9th June 2015
To ask the Minister for Finance the Revenue Commissioners views
on a matter (details supplied) regarding a redundancy situation.
Reply
I am informed by the Revenue Commissioners that all amounts paid
to an employee by an employer in connection with an employment
are fully liable to income tax and this includes any specific amounts,
however described, in an employment contract.
As such, where an employment contract provides specifically for the
payment of a sum on termination of employment, such an amount is
fully within the charge to income tax.
An ex-gratia payment made on retirement or removal from an
employment is generally made outside the terms of an employment
contract and benefits from favourable tax treatment.
Should the company in question introduce a specific condition into its
employment contracts to provide for specified payments on
terminations, such payments will be fully taxed and will not benefit
from the more favourable tax treatment available for ex-gratia
payments.
Were these provisions to be amended, this could lead to employers
and employees amending the terms of contracts to provide for
reduced salaries and higher termination payments with a view to
minimising income tax payable. I therefore do not propose amending
the current provisions.
In the United Kingdom the Revenue authorities may take the view that
a redundancy payment is to be treated as earnings and, therefore,
taxable. This will depend on the legal basis giving rise to the payment
and will depend on the circumstances of each case.
Dublins tax contribution 9th June 2015
To ask the Minister for Finance Dublins tax contribution to overall
Exchequer finances in 2013.
Reply
I am informed by the Revenue Commissioners that a wide range of
statistical information is now available on the Commissioners
statistics webpage at www.revenue.ie/en/about/statistics/index.html.
In response to the Deputys Question, detailed information regarding
Dublins tax contribution to Exchequer finances can be found under
the Revenue Net Receipts by County heading at

www.revenue.ie/en/about/statistics/net-receipts-by-county.pdf. This
breakdown is available for receipts of VAT, PAYE, self-assessed
Income Tax, Corporation Tax and Capital Gains Tax only.
This information is estimated on the basis of bailiwick (meaning the
jurisdiction or boundaries within which Revenue Sheriffs, County
Registrars or their officers operate for the purposes of enforcement of
tax debt). Bailiwick broadly equates geographically with county.
It should be noted that the amount of tax attributed to a county may
not necessarily be an indication of economic activity in that county for
several reasons. The liability of a trader to VAT is generally dealt with
by reference to the location of the traders registered office, even
though the economic activity may be carried on in another county. An
employers liability for PAYE is normally attributed to the county in
which wages and salaries are paid, even though the employees may
live or work in different counties. Companies are associated on the
tax record with the address of the head-office or branch with which
contact is established for tax purposes, which may be different to the
locations of other branches.
The distribution of the taxes in question can also vary from year to
year as businesses move premises. In considering the figures, it
should also be noted that VAT receipts include only VAT internal (VAT
on imports and VAT on products leaving tax warehouses are
excluded).
Changes to VAT rates 7th May 2015

To ask the Minister for Finance if he will explain the
discrepancies in relation to Value Added Tax being charged
by telecommunication companies (details supplied)
Reply
The VAT rating of goods and services is subject to the
requirements of EU VAT law with which Irish VAT law must
comply. The reduced VAT rate of 13.5% applies to the supply
of gas and electricity in Ireland. The majority of EU Member

States apply a much higher VAT rate to the supply of gas and
electricity as EU VAT law provides that the standard VAT
rate should apply to these services. However, as part of a
derogation to EU VAT law, Ireland is entitled to retain a
reduced rate to the supply of gas and electricity on the basis
that we applied a reduced rate to the supply of domestic fuels
on 1 January 1991.
Separately, in relation to telecommunication, internet and
television broadcasting services provided by companies such
as UPC or Vodafone, these services are subject to the
standard rate of VAT which is 23% in Ireland.
In accordance with section 37(1) of the Value-Added Tax
Consolidation Act 2010, the amount on which VAT is
chargeable is the total consideration receivable by the
supplier, including all taxes, commissions, costs and
charges whatsoever, but not including the VAT itself. This
reflects EU VAT law, with which Irish tax law must comply.
In this regard, Article 78 of the EU VAT Directive provides
that the taxable amount shall include taxes, duties, levies
and charges, excluding the VAT itself.
In this respect, where the charge for a supply of service, such
as an electricity bill, includes the Public Service Obligation
(PSO) levy, VAT law dictates that VAT should be calculated
on the PSO levy element of the charge as well as the charge
for the service. The same situation applies in respect of a
service charge on other bills as outlined by the Deputy.
Pension threshold 7th May 2015
To ask the Minister for Finance if he will examine a pension
issue (details supplied).
Reply
While it is not absolutely clear from the details supplied, I
am assuming that the questions at issue relate to past
changes that were made to the annual earnings limit which,
along with age-related percentage limits, determine the

maximum tax-relievable pension contributions that an
individual can make in a tax year and to the 0.6% pension
fund levy which I introduced in 2011.
In that regard, I am informed by the Revenue
Commissioners that the earnings limit which was originally
set at 254,000 in 2003 and increased through indexation to
275,239 by 2008, was subsequently reduced by the
previous Government to 150,000 in 2009 and further
reduced to its present level of 115,000 as part of a range of
pension-related measures introduced in Budget and Finance
Act 2011 by that administration.
It should be borne in mind that all of the pension-related
changes made at that time were implemented against the
very difficult and challenging budgetary situation which was
facing the country and continued to face the country in the
years that followed. It was clear that the tax base had to be
broadened and tax expenditures curtailed or abolished if the
serious financial and economic problems facing the country
were to be addressed. Given the very significant cost of
pension tax reliefs, such reliefs could not escape attention.
Apart from contributing to the curbing of overall tax
expenditures, the pension-related tax changes introduced
also brought greater equity to the system by impacting for
the most part primarily on higher earners.
Indeed, I have introduced further restrictions in this area by,
for example, reducing the Standard Fund Threshold (SFT)
the maximum tax relievable pension fund at retirement to
2 million from its previous level of 2.3 million with effect
from 1 January 2014 and by changing the valuation factor
used for establishing the capital value of defined benefit
pension schemes from a standard factor of 20 to a higher
age-related factor that varies with the individuals age at the
point at which pension benefits are drawn down. These
changes to the SFT regime apply to pension arrangements
across the board in both the private and the public sector.
In the same vein, the original 0.6% stamp duty levy on
pension fund assets, which I introduced in 2011 and which
ended last year, was used to fund the wide range of measures
introduced in the Jobs Initiative to protect existing jobs and
create new jobs. These include expenditure measures such as
the Jobbridge and the Springboard schemes, as well as a
number of tax and PRSI incentives, such as the reduction in
the VAT rate from 13.5% to 9% for the tourism and
hospitality sectors and the halving of the lower employer
PRSI rate. It is the case that the levy does not apply to
unfunded public service pension schemes. However, the
pensions of public servants have been subject to a public
service pension reduction (PSPR) since 1 January 2011. The
PSPR was introduced on 1 January 2011 under the Financial
Emergency Measures in the Public Interest Act 2010. The
PSPR is not a levy but is a pension cut affecting public
service pensions, including those of former members of the
Oireachtas and Ministers.
While the 0.6% pension fund levy has ceased and the lower
0.15% levy introduced for 2014 and 2015 will not apply
beyond 2015, I have no plans to either repay the pension
fund levy tax collected or to retrospectively reinstate the
higher earnings limit for pension contributions, as may be
implied in the details supplied with the question.
Overall, the restrictions in tax expenditures and the funds
raised by way of the levy have helped to create the improving
financial and economic position of the State. We have begun
to see the benefits of this improving position as evident from
the changes which I began in Budget 2015 and which will
continue in future Budgets to reduce the income tax burden
on low and middle income earners.
Changes to income tax system 27th March 2015
Note: this comprises a number of PQs answered together
To ask the Minister for Finance the cost to the Exchequer, in terms of
revenue foregone, if the standard rate of tax was decreased to 19%,

and the entry point to the higher rate was increased by 1,000, to
34,800 for a single person, and by a similar amount for one-parent
families, married couples with one income, and married couples with
two incomes.
revenue foregone, if the standard rate of tax was decreased to 18%,
and the entry point to the higher rate was increased by 1,000, to
34,800 for a single person, and by a similar amount for one-parent
families, married couples with one income, and married couples with
two incomes.
revenue foregone, if Pay-As-You-Earn workers, and self-employed
persons, were treated equally for tax purposes, on incomes up to
15,000, 20,000, 25,000, and 30,000, all for a single person.
revenue foregone, if Pay-As-You-Earn workers, and self-employed
persons, were treated equally for tax purposes, up to an income of
34,800, for a single person.
revenue foregone, if 80,000 less persons were paying universal social
charge, at the lower rates.
revenue foregone, if the top rate of universal social charge for selfemployed persons was abolished.
revenue foregone, if changes were introduced, that is, the standard
rate of tax was decreased to 19%, and the higher rate of tax was
decreased to 39%; the entry point to the higher rate was increased by
1,000, to 34,800 for a single person, and by a similar amount for
one-parent families, married couples with one income, and married
couples with two incomes; the bottom 80,000 payers of universal
social charge were removed from the Charge; and income tax
liabilities were calculated at the same rate for Pay-As-You-Earn and
self-employed persons, up to a value of 25,000, in term of income
earned.
Reply
In relation to the questions regarding the cost of reducing the
standard rate of income tax and increasing the entry point to the
higher rate, I am informed by the Revenue Commissioners that the
estimated first and full year cost to the Exchequer of decreasing the
standard rate of income tax to 19% and increasing the standard rate
band by 1,000 is 493 million and 667 million respectively. The
estimated first and full year cost to the Exchequer of decreasing the
standard rate of income tax from 20% to 18% and increasing the
standard rate band by 1,000 is 894 million and 1.2 billion
respectively.
In relation to the questions on the cost of equalising the tax treatment
of PAYE and self-employed taxpayers at certain specified income
levels, I assume that the Deputy wishes to ascertain the cost of
extending the equivalent of the PAYE Credit to single self-employed
individuals. The estimated cost to the Exchequer of extending the
PAYE credit to such individuals on incomes of up to 15,000,
20,000, 25,000, 30,000 and 34,800 is 3 million, 13.5 million,
26.5 million, 38 million and 48 million respectively. It is important
to point out that these estimates assume that the Deputys proposal
specifically excludes the extension of the PAYE credit to selfassessed individuals that are married or civil partners.
The estimated first and full year cost of exempting 80,000 income
earners from liability to the Universal Social Charge (USC) is 16
million and 22 million respectively. This is costed on the basis of
removing the 80,000 cases with the lowest incomes currently paying
USC from the charge.
The estimated first and full year cost to the Exchequer of removing
the 3% USC surcharge on self-employed income in excess of
100,000 is 54 million and 125 million respectively.
In relation to the question regarding reducing both income tax rates
by 1%, increasing the standard rate band by 1,000, removing a
further 80,000 income earners from USC and extending the
equivalent of the PAYE credit to self-employed persons with incomes
up to 25,000, I am informed by the Revenue Commissioners that the
first and full year cost to the Exchequer is estimated to be in the order
of 695 million and 971 million respectively.
All figures above are estimates for 2015, using the actual data for the
year 2012 (the latest year for which data are available) adjusted as
necessary for income, self-employment and employment trends in the
interim. They are provisional and may be revised. A married couple
or civil partners who have elected or have been deemed to have
elected for joint assessment are counted as one tax unit.
Assistance-dogs for autistic children 12th March 2015
To ask the Minister for Finance his views on treating assistance-dogs
for autistic children, in the same way as guide-dogs for blind persons,
in terms of the taxation system.
Reply
Where a blind person maintains a trained guide dog, a sum of 825
per year is allowable in computing the gross eligible health
expenses. This is the equivalent of a tax credit of 165 and is only
available in respect of fully trained guide dogs.
The qualification criteria for granting this additional relief is that the
individual must be entitled to the Blind Persons Tax Credit under
section 468 of the Taxes Consolidation Act 1997 and also provide
written confirmation from the Irish Guide Dogs Association that he or
she is the registered owner of a trained guide dog.
To qualify for the Blind Persons Tax Credit, an individual or the
individuals spouse or civil partner must have impaired vision to an

extent specified in the legislation and certified by an eye specialist,
i.e. a medical practitioner with an additional qualification in
Ophthalmic Medicine or Ophthalmic Surgery, or a registered
Optometrist. A doctors certificate is not sufficient.
Relief in respect of health expenses is allowed in accordance with the
provisions of section 469 of the Taxes Consolidation Act 1997. In
order to qualify for relief an individual must show that he or she has
incurred health expenses for the provision of health care. For the
purposes of section 469 health care is the prevention, diagnosis,
alleviation or treatment of an ailment, injury, infirmity, defect or
disability.
Given that there is a requirement for certification by a qualified
practitioner in order to obtain the Blind Persons Tax Credit, the use of
a fully trained guide dog to alleviate the disability is deemed to
constitute a health expense and it is on this basis that this additional
relief for health expenses is allowed.
I understand that autism assistance dogs are primarily trained to act
to improve the behaviour of the child by promoting calmness and
providing companionship. While these benefits are well testified, a
medical basis that would bring such effects under the health
legislation does not exist. Thus, the provision of assistance dogs for
children with autism does not constitute the incurring of health
expenses in the provision of health care as required by the legislation.
To allow relief for expenses incurred in this context would inevitably
lead to calls for similar treatments, therapies or pet companions to
qualify for tax relief, which would be outside the scope of the health
expenses relief scheme.
Self-employed workers 4th March 2015
To ask the Minister for Finance if he will provide details of the number
of self-employed taxpayers schedule D case I or schedule D case II in
each of the taxable income categories up to 10,000, 10,001-
15,000, 15,001-20,000, 20,001-25,000, 25,001-30,000,

30,001-35,000, 35,001-40,000, 40,001-45,000, 45,00150,000, 50,000-55,000,55,001-60,000, 60,001-65,000,
65,001-70,000 and more than 70,001
Reply
I am advised by the Revenue Commissioners that a wide range of
statistical information is now available on their enhanced statistics
webpage at www.revenue.ie/en/about/statistics/index.html.
Information can be found at
www.cso.ie/px/pxeirestat/pssn/rv01/homepagefiles/rv01_statbank.asp
in relation to the Deputys question. This data may be accessed under
the heading Income Tax and Corporation Tax Distribution Statistics,
where table RVA01 shows gross income by range and by category of
taxpayer (including self-employed cases).
This recently released facility provides breakdowns on the annual
distribution of Income Tax from 2004 to 2012 using the Central
Statistics Office data toolset. Whereas previously, information of this
nature was provided by way of static tables in documents, these data
are now published in a format which may be dynamically accessed by
a range of user defined queries. Data for 2013 and 2014 are not
available as yet but these webpages will be updated in due course.
If the Deputy requires assistance locating or interpreting the
information on the Revenue webpages, the Commissioners are
available to assist and may be contacted by email at
statistics@revenue.ie.
Stolen cycle-to-work scheme bicycles 2nd March 2015
To ask the Minister for Finance if he will amend the bike to work
scheme in order that if a bike is stolen, a person has an opportunity to
re-apply again once within the four year period, as long as a Garda
statement has been provided.
Reply

The purpose of the cycle to work scheme is to encourage more
employees to cycle to and from work, or between work places,
thereby contributing to lowering carbon emissions, reducing traffic
congestion and improving health and fitness levels. Under the
scheme an employer may provide an employee with a bicycle and/or
cycle safety equipment without the employee being liable for benefitin-kind taxation. However, where the expenditure by the employer
exceeds 1,000, the excess amount is liable to tax.
The legislation only allows for one purchase of a bicycle in respect of
an employee in a 5-year period irrespective of whether the bicycle
was used for the full period or not. It operates on a self-assessing
basis using straightforward rules. Any deviation from the current
system would involve additional administrative procedures for either
or both Revenue and employers in relation to the verification of loss,
theft, insurance recovery, etc. As this runs counter to the existing
provisions which are administratively simple, it would not be
appropriate to alter the existing scheme.
In any event, bicycles are normally covered as part of a general
household insurance policy or some people may opt to have specific
cover for it. Where an insurance policy pays out for a bicycle then the
stolen one may be replaced at no cost to the individual.
Reform of budgetary process 26th February 2015
To ask the Minister for Finance his plans to further reform the
budgetary process; and if he is considering establishing an
Oireachtas budgetary oversight office or budgetary scrutiny
committee.
Reply
There have been significant changes in the budget process over
recent years as a result of the Two Pack and other reforms to the
Stability and Growth Pact. These changes included moving the
Budget date to October in coordination with other EU Member States.

The Government is always considering initiatives that would improve
the budgetary process, particularly in relation to multi-annual
planning.
In this context, the Government is also considering the introduction of
a Spring Economic Statement, which would incorporate the Stability
Programme Update that must be submitted to the European
Commission by the end of April each year.
The Deputy may be aware from my reply to a recent parliamentary
question that I am considering a proposal for an independent office
that would provide costings of alternative budgets on request from
members of the Oireachtas.
At the moment, my Department provides costings in regard to
taxation proposals on a confidential basis to assist parties in advance
of general elections or budgets. However, these costings are limited
by being provided on a static, individual basis without analysis of the
general government implications or potential second round economic
effects.
Various models of this type of service and body already exist
internationally, including independent bodies or offices under the
aegis of parliaments. My current thinking is that this should by done
by a unit within the ambit of the Oireachtas Commission and that it
should then be independent of the Government and the Department
of Finance.
Taxation of PAYE workers 21st February 2015
To ask the Minister for Finance further to Parliamentary Question No.
65 of 11 December 2014 and incorporating the taxation model
outlined in that question, if he will provide comparisons of the tax
liabilities for individual PAYE workers between the current system as
per budget 2015 and the proposed model, for the following incomes:
20,000, 30,000, 35,000, 45,000, 55,000, 70,000, 75,000,
100,000 and 150,000.
Reply
The distributional analysis requested by the Deputy is set out in the
table below.
Single Person, private sector employee taxed under PAYE. Full rate
PRSI contributor.
To see the table please click here.
As can be readily seen from the table, if implemented, the proposal
would have a negative effect on those earning 35,000 or less
around 60% of all income earners. The table illustrates the effect of
the proposal in the case of a single individual assessed under the
PAYE system.
As it is assumed in costing the proposal that all current tax credits
and allowances are abolished, this effect would be amplified and
extended in the case of married one earner couples. Furthermore, the
very large benefits accruing to the better off under this proposal would
undermine the progressivity that is inherent in the current income tax
system.
As the Deputy will be aware, the Government is committed to
reducing the marginal tax rate on low and middle-income earners,
over a series of budgets, in a manner that maintains the highly
progressive nature of the Irish tax system.
Capital Acquisitions Tax 17th February 2015
To ask the Minister for Finance his plans for capital acquisitions tax
following budget 2015
Reply
Capital Acquisitions Tax (CAT) and various elements thereof, e.g.
thresholds, will, like all other taxes be kept under review, particularly
in the context of preparations for Budget 2016 and the consequent
Finance Bill.
IBRC mortgages 10th February 2015
To ask the Minister for Finance the actions he has taken to protect
businesses and homeowners whose loans were previously in the Irish
Bank Resolution Corporation and which have now been transferred to
overseas venture funds.
Reply
In relation to mortgage loans previously sold by IBRC, the Special
Liquidators sought and received the agreement of bidders and the
ultimate purchasers of IBRC mortgage loans to voluntarily comply
with the terms of the Code of Conduct on Mortgage Arrears. I
understand that these mortgages are currently being serviced in line
with those terms.
Furthermore, the Department of Finance has prepared the Sale of
Loan Books to Unregulated Third Parties Bill in order to address
concerns surrounding the continued applicability of the Code of
Conduct on Mortgage Arrears after the sale of loan books to
unregulated entities. Detailed engagement with the Attorney
Generals office and the Central Bank on draft legislation has
commenced and in July and August of this year, my Department ran a
public consultation seeking views on its proposed legislation to
protect consumers whose loans are sold to unregulated entities.
The Department of Finance received 18 submissions from a range of
respondents from the financial services industry, consumer groups,
public representatives and individuals and other stakeholders.
Officials in my Department are carefully considering the submissions
and it is anticipated that legislation will be published by the end of this
year.
The relevant code of conduct that can apply to certain business
borrower lender relationships is the Code of Conduct for Business
Lending to Small and Medium Enterprises (SME Code). The
application of the SME Code varies depending on whether the
relevant purchasing entity of the commercial loans is a regulated
entity or an unregulated entity. If the purchasing entity is a regulated

entity, it is required to comply with the SME Code. If the purchasing
entity is not a regulated entity, it is not required to comply with the
SME Code.
In terms of context, unlike consumer lending, business lending is not
an activity which, in and of itself, must be undertaken by a regulated
entity i.e. an unregulated entity could be established for the sole
purpose of lending to SMEs and this would not require authorisation,
and would not be subject to any legislation or codes.
It is also important to note that the sale of these loans does not
change the terms and conditions of the loan agreement in any way.
Irrespective of who acquires the loan(s) they will be required to
honour the legal terms and conditions of the existing loan
agreement(s).
Tax free gifts 21th January 2015
To ask the Minister for Finance if he will provide further details
regarding the Finance Bill (details supplied).
Details: Following on from Michael Noonan moving in the Dail, on
Thursday, of issues to do with the Finance Bill I wonder could you
explain: the extent specified in the Act giving effect to this resolution.
The Resolution being: 22. THAT section 82 of the Capital
Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003), which
provides for an exemption from capital acquisitions tax in respect of
the receipt of money or moneys worth for support, maintenance or
education under that section, be amended in the manner and to the
extent specified in the Act giving effect to this resolution.
Reply
Section 82 of the Capital Acquisitions Tax Consolidation Act 2003
exempts certain receipts from Capital Acquisitions Tax. Under section
82(2), normal and reasonable payments made by a disponer, during
his or her lifetime, for the support, maintenance or education of their
children (including the children of a civil partner), or to a person to

whom the disponer stands in loco parentis, or to a dependent relative
of the disponer, are exempt from CAT.
This Section 82 exemption is being amended in this years Finance
Bill, because the Revenue Commissioners in the course of carrying
out Revenue compliance programmes have established that this
exemption is being abused to provide significant tax-free gifts of
money and assets to adult children far in advance of the intention of
the exemption. In addition, it has also been brought to the Revenue
Commissioners attention by a concerned tax practitioner that this
exemption is subject to widespread abuse.
The full extent to which this exemption is being abused cannot be
determined because CAT is a self-assessment tax and there is no
obligation to submit returns to the Revenue Commissioners in respect
of any benefit that is legally exempt from tax under Section 82.
The amendment to section 82(2) is intended to ensure, where there is
a need to make provision for support, maintenance or education of
children, that the exemption is confined to normal and reasonable
payments made to minor children; to children under the age of 25
years who are in full-time education and to children regardless of age
who are permanently incapacitated by reason of physical or mental
infirmity from maintaining themselves.
It is important to note that, apart from this particular exemption,
parents can make gifts to their children within certain limits, without
giving rise to a CAT liability. For example, parents can each gift
3,000 in any year to each of their children (thats 6,000 a year to
each child if both parents wish to make such gifts). Parents can also
gift the same amounts to partners of their children (e.g. fianc,
fiance, daughter-in-law, son-in-law) free of CAT. In effect parents can
gift up to 12,000 in each year to their children and partners in these
circumstances.
Any such payments within these limits do not reduce the parent to
child Group Threshold of 225,000, which remains intact for future

larger gifts and inheritances.
Self-employed incomes 13th January 2015
To ask the Minister for Finance if he will provide in tabular form the
way a single, self-employed earner on an annual income of 15,000,
20,000, 25,000, 30,000, 40,000, 60,000, 100,000, 120,000,
150,000 and 200,000, will be affected by the income tax and
universal social charge changes in 2015 compared to 2014 and if he
will provide these figures in both cash terms and as a proportion of
gross income; and if he will make a statement on the matter.
Reply
The data requested by the Deputy is set out here.
It should be noted that the introduction of the 8% USC rate and the
increase in the existing 10% USC rate to 11%, provided for in the
Budget, are necessary measures to limit the maximum benefit from
the package of tax measures to approximately 14 per week for any
individual taxpayer. This ensures that those with very high incomes
will only benefit to the same extent, as those with more modest
incomes, reinforcing the highly progressive nature of the Irish income
tax system.
The changes announced in the Budget will ensure that all those
currently paying income tax and/or USC will see a reduction in their
tax bill in 2015. I propose to continue this reform in future Budgets,
subject to the required economic growth and the consequent fiscal
space available to the Government.
Sale of mortgage loan books 12th January 2015
To ask the Minister for Finance his views on correspondence (details
supplied) regarding the sale of mortgage loans here to funds
operating from a separate jurisdiction.
Reply
By virtue of an exemption in Part V of the Central Bank Act 1997, an

unregulated entity to whom a cash loan is transferred by a regulated
entity is not subject to Central Bank supervision.
As Minister for Finance, I am committed to bringing forward legislation
that protects consumers whose loans are sold to unregulated entities.
The Government has reiterated this commitment on several
occasions. In July and August of this year, my Department ran a
public consultation seeking views on its proposed legislation to
protect consumers whose loans are sold to unregulated entities.
The Department of Finance received 19 submissions from a range of
respondents from the financial services industry, consumer groups,
public representatives and individuals and other stakeholders. These
have now been published on the Departments website at
http://www.finance.gov.ie/what-we-do/banking-financialservices/consultations/responses-public-consultation-processconsumer
Officials in my Department have carefully considered the submissions
and are working with the Office of the Attorney General to progress
this legislation . It is anticipated that it will be published by the end of
this year.
As stated in the public consultation document, the mission of the
Government is to ensure that consumers whose loans are sold by a
regulated entity to a currently unregulated entity maintain the same
regulatory protections as they had prior to the sale, including under
various Central Bank Codes including the Code of Conduct on
Mortgage Arrears (CCMA). The proposed legislation is not
retrospective. However, it will apply to all owners of loans, regardless
of when they were acquired, thus capturing entities which have
already purchased loan books.
Tax Credit scheme for childcare 5th December 2014
To ask the Minister for Finance his views regarding a tax credit
scheme for childcare (details supplied).
Details: I am about to become a mother. Both I and my fiance have

worked hard to save and buy a house last year. We are both higher
rate tax payers, and will pay the Property Tax, water charge etc
because we understand that a functioning society means you pay for
the services you use. Despite the decrease in house prices and our
relatively privileged position, it is a stretch for us to have bought a
home close to my family, but we have been able to do this by taking
lodgers. We have waited longer than we might have liked to start a
family, and financial considerations are a key reason for this.
I have a serious difficulty with your colleague Dr. Reillys views that a
tax credit scheme for childcare is not to be considered as it would
unfairly benefit higher earners and discriminate against stay at home
mothers. I work for a number of reasons. Because I am a highly
educated professional and I have a contribution to make to the
society that paid for my education. Because I want to show my
children that education, work and bettering yourself are to be valued.
Because being a parent should not be at the exclusion of being a
professional. Last but not least, because we simply cannot afford to
pay our mortgage on one salary. I would be very surprised indeed if
even a tiny percentage of couples of our generation living in Dublin
can. Labeling the requirement for mothers to work as a choice is
misleading. There is no other option for the majority.
The economic model on which our society is based absolutely
requires parents like my fiance and I to go to work and pay taxes. It
also absolutely requires some people to have children. Without them,
who is to pay for your pension and mine? If society wants people to
work, it should not make it prohibitively expensive for them to do so.
Manageable childcare costs encourage women to go to work, develop
their career, and stay in work. They will contribute more in taxes over
their lifetime. They are less likely to fall behind or stall in their
careers, making more skilled workers available to the economy.
Models better than ours, and which encourage the greater
participation of both parents both to the family and the workplace,

exist in just about every other European country.
Last but not least, quality, affordable childcare has consistently been
shown to be in the best interests of toddlers and pre-school children.
Those who have had it do better in school. It is time for some joined
up thinking on this point and the introduction of affordable and top
class childcare for pre-school children. If there is a better solution
than a childcare tax credit, I am open to that. However the current
model of relying on those raising children to be the tax donkeys for
the rest of society while paying exorbitant childcare costs is not
sustainable.
Reply
Tax relief is not available to parents in respect of crche fees or
childcare costs. However, I would like to assure the Deputy that the
Government acknowledges the continuing cost pressures on parents,
particularly those with young children. In recognition of these cost
pressures, a number of support measures are in place to ease the
burden on working parents. These include the Community Childcare
Subvention (CCS) programme, which funds community childcare
services to enable them to charge reduced childcare fees to
qualifying parents, the Childcare Education and Training Support
(CETS) programme which provides free childcare places to
qualifying Solas and VEC trainees and the Early Childhood Care and
Education (ECCE) programme which provides for a free pre-school
year for children in the year before commencing primary school.
Generous entitlements to paid and unpaid maternity leave as well as
child benefit payments are also provided.
The Department of Social Protection provides financial support to
families on low pay by way of the Family Income Supplement (FIS)
and additionally to one-parent families through the one-parent family
payment.
Furthermore, a Single Person Child Carer tax credit of 1,650 is

available as well as an additional standard rate band of 4,000. This
credit and band is payable to any single person with a child under 18
years of age or over 18 years of age if in full time education or
permanently incapacitated.
A relief did exist in the form of a benefit-in-kind exemption,
where childcare facilities were provided by an employer. However, this
relief was abolished in Finance Act 2011. The Commission on
Taxation recommended the abolition of this exemption, citing equity
issues in relation to those parents whose employers did not provide
such facilities.
I have no plans to introduce a tax relief for parents to assist with
childcare costs. To provide such a tax relief could be seen to unfairly
discriminate against those individuals who stay at home and look
after their children. While wanting to encourage participation in the
workforce, equally we cannot say to individuals who stay at home that
they are making a less valuable contribution to society.
In addition, tax relief is only of benefit to those in the tax net and it is
estimated that in 2014, 39% of income earners will be exempt from
income tax altogether. It could also be argued that any tax
relief would most likely be absorbed by childcare providers in the form
of higher prices.
As the Deputy will appreciate, I receive numerous requests for the
introduction of new tax reliefs and the extension of existing ones. In
considering these, I must be mindful of the public finances and the
many demands on the Exchequer given the current budgetary
constraints. Tax reliefs, no matter how worthwhile in themselves,
reduce the tax base and make general reform of the tax system that
much more difficult.
Rebates for homes renting to students 12th November 2014
To ask the Minister for Finance if he will provide details on the
potential cost to the Exchequer of introducing a local property tax
rebate or exemption for homes providing accommodation to students

where there was a 25% exemption per student accommodated, 33%
exemption per student accommodated, and 50% exemption per
student accommodated.
Reply
I am informed by the Revenue Commissioners that it is not possible
to quantify the potential cost of introducing a Local Property Tax
(LPT) rebate for homes providing accommodation to students, as LPT
returns do not include information identifying properties with student
tenants on which to base an estimate.
Freezing property tax rates 30th October 2014
To ask the Minister for Finance if he will consider freezing any
upcoming compulsory revaluation dates for the local property tax as
per the legislation which determines periods at which homes must be
revalued, in view of the rapidly increasing value in houses in Dublin.
Reply
The Finance (Local Property Tax) Act 2012 (as amended) sets out
how a residential property is to be valued for Local Property Tax
(LPT) purposes. As LPT is a self-assessed tax, the amount of LPT
due on a property is based on the self-assessed valuation at 1 May
2013 that was declared by the liable person when filing the 2013
LPT1 Return, and applies for the 4-year period until 2016.
The initial valuation of a property on 1 May 2013, assuming it was
made in good faith, is valid from 2013 to 31 October 2016, and will
not be affected by any increase or decrease in property prices or
other changes, including repairs or improvements made, during this
period. The next valuation date will be 1 November 2016.
The Deputy will be aware that section 20 of the Finance (Local
Property Tax) Act 2012 (as amended) allows elected members of a
local authority to pass a formal resolution to vary the basic rate of
LPT by up to 15% for their functional area, which may result in a

lower or higher LPT rate applying for 2015.
I am satisfied that the legislation provides certainty for homeowners,
and I have no plans to amend the basis of valuation of property for
LPT purposes.
Potential losses from stamp duty loopholes 30 October 2014
To ask the Minister for Finance if it was obligatory in 2002 for a
purchaser of a house to pay stamp duty on the contract if all of the
purchase money had been paid to the vendor and there was no
purchase deed and the purchaser was in occupation; if this was the
law at the time; if the Revenue Commissioners pursued those
builders for the stamp duty where they had breached this law; if the
Revenue Commissioners were unaware of the practice at the time,
when was it brought to their attention subsequently; the cause of the
delay of the activation of prepared legislation in this area; and the
amount of money lost to the State on development land as a result.
Reply
I am informed by the Revenue Commissioners that stamp duty, which
is mainly chargeable on instruments, such as deeds of conveyance or
transfers of property, was mandatory in relation to instruments
executed in 2002. Where an instrument was executed in 2002 stamp
duty was generally payable within 30 days of its execution. Interest
and penalties were applicable where an instrument was not stamped
within this time limit. The person accountable for payment of stamp
duty was the purchaser or transferee.
I take it the Deputys question relates to a number of arrangements,
such as the use of resting in contract, building licences and
agreements for lease, whereby developers could, in effect, acquire
and develop land without incurring a liability to stamp duty.
Legislation was introduced in Section 110 of Finance Act 2007 to
address these matters, subject to a commencement order. The then
Minister for Finance commissioned a report on the potential effects of

commencing these provisions. The report recommended that, on
balance, the section should not be commenced at that time as it
would have led to a rise in land prices with a knock-on increase in
house prices, especially for first-time buyers, and possibly risked
exacerbating the downturn in the property market.
The legislation was further amended by Section 82 of Finance (No 2)
Act 2008, taking on board the recommendation of the report. The
redrafted provision exempted public private partnership arrangements
from the scope of the legislation and commencement was again
made subject to commencement from a date to be appointed by the
Minister for Finance. In the light of the economic climate at the time,
commencement of the legislation was deferred.
The Deputy will be aware that, having regard to the subsequent
reduction in the rates of Stamp Duty from up to 9% down to 1% to 2%
and having regard to the economic climate in 2013, I introduced
legislation (Section 78 of Finance Act 2013) which contained similar
provisions to those not commenced in 2008. The effect of these
provisions is that if any of these arrangements were entered into on or
after 13 February 2013, stamp duty would be payable on foot of the
arrangements.
The cost to the Exchequer of the national debt 9th October 2014
To ask the Minister for Finance the cost to the Exchequer of interest
repayments on the national debt; the changes in comparison to the
previous year and forecasts for next year; the amount these interest
repayments will increase as a result of borrowing to fund the deficit in
2015
Reply
Interest payments on the National Debt to end August 2014
amounted to 4,829 million. The Budget 2014 consistent profile
forecast interest expenditure to end August 2014 of 5,220 million.
This reduction of 390 million on profile is primarily due to the

December 2013 bond-buy back which resulted in lower interest
expenditure in the early part of 2014, lower than expected costs from
bond issuance so far this year and a favourable rate reset on the
floating rate bonds post-Budget last December.
However, as general government debt expressed as a percentage of
gross domestic product is the standard metric internationally for
assessing debt levels, this is the more appropriate metric to look at.
General government debt is made up of National Debt and debt from
all bodies classified within Government. Interest repayments to
service the National Debt are sourced from the Central Fund and are
shown on the Exchequer Statement under non-voted current
expenditure. The service of debt from bodies classified within
Government may be paid from own-resource income or from funding
allocated to those bodies.
Budget 2014 forecast general government interest expenditure of
8,755 million in 2015 on an ESA 95 basis. This was revised down to
8,452 million in the April 2014 Stability Programme Update (SPU)
primarily due to the changing interest rate environment. Budget 2015
will contain a further update to the estimate for interest expenditure in
2015 which will be on an ESA 2010 basis.
With regard to the portion of interest that relates to the deficit, the
NTMA borrow not just to fund the expected deficit but also for
repayments of other debt and as part of the overall debt management
strategy.
Budget 2015 will also contain an updated figure for the projected
underlying general government deficit in 2015. The Deputy should
note the last published forecast in the SPU of 5,135 million was also
prepared on an ESA 95 basis rather than the ESA 2010 basis that will
be used in the Budget in October.
Tax biases regarding self-employed persons 24th September
2014
To ask the Minister for Finance if he will address the following biases
in the tax code viz self-employed persons (details supplied).
Details: Why does a self-employed person not receive the 1650
PAYE tax credit. If the answer is because the self-employed person
can claim business expenses against their income, does this stand up
when it comes to people earning less than 10,000 for example? Why
does a PAYE worker on less than 352 per week get a full credit for
PRSI purposes though they do not pay a PRSI contribution, but a
self-employed person has to pay a minimum 500 PRSI contribution
if their annual income is over 5000, but if it was less than this
amount they would not be entitled to a PRSI credit? If a PAYE worker
has more than one part-time job each paying below the 352 per
week threshold, the nil PRSI contribution still applies even though
they may be on a good income?
Reply
The position is that the PAYE allowance, as it was then, was
introduced in 1980 to improve the tax progression of PAYE taxpayers
and to take account of the fact that the self-employed generally then
had the advantage of paying tax on a preceding year basis. The
argument was also made at the time that the general scheme of
allowances for expenses discriminated against employees and in
favour of other taxpayers.
There have been some changes since 1980. For example, the selfemployed now pay tax on a current year basis. In addition, the PAYE
allowance has become a tax credit. However, significant timing
benefits remain, depending on the accounting period used by the
taxpayer. In addition, the expenses regime remains somewhat more
liberal than that afforded to employees and therefore the selfemployed can actually pay less tax when compared to a PAYE worker
on the same income.
Although employees who earn less than 352 per week are exempt
from making an employee PRSI contribution, employers are obliged

to make an employers contribution, which is currently 8.5%, on their
behalf, provided the employee earns in excess of 38 per week. In
the absence of a similar employer PRSI element to PRSI for the selfemployed, the minimum self-employed PRSI contribution ensures that
a contribution to the Social Insurance Fund is made in respect of all
those who work. In return eligibility for certain generous Social
Protection payments is accrued.
An employer is obliged, on making any payment of earnings or
emoluments to an employee, to deduct from the earnings or
emoluments the amount of PRSI which is due in relation to the
employment with him or her. If an employee works for different
employers in the same income tax week, each employer is obliged to
make deductions at the correct class of PRSI in relation to the
employment with him or her only.
Section 13 (2) (a) of the Social Welfare Consolidation Act 2005 states
where in any contribution week a payment of not more than 352 per
week (or the equivalent thereof) is made to or for the benefit of an
employed contributor in respect of reckonable earnings of that
contributor relating to an employment, a contribution shall not be
payable by that employed contributor in respect of those earning from
that employment. Notwithstanding the above, the employer PRSI
element remains payable.
Flood insurance for homes 15th July 2014
To ask the Minister for Finance if his attention has been drawn to
insurance companies refusing home insurance including but not
limited to flood insurance in Dublin, based on a supposed risk of
flooding even though there is no history or projected risk of flooding in
the area in question.
Reply
I am very much aware of the difficulties that the absence of flood
insurance cover can cause to householders and businesses.

However, neither I nor the Central Bank of Ireland, have the power to
direct insurance companies to provide flood cover to specific
individuals.
The provision of new flood cover or the renewal of existing flood cover
is a commercial matter for insurance companies, which is based on a
proper assessment of the risks they are accepting and the need to
make adequate provisioning to meet these risks. As a matter of
course, insurance companies carry out reviews of the risks they are
prepared to insure against and sometimes make decisions to
discontinue certain types of cover which they consider high risk.
Insurance Ireland has indicated that 98% of policyholders have
household insurance which includes flood cover.
Government policy in relation to flooding is focussed on the
development of a sustainable, planned and risk-based approach to
dealing with flooding problems. The Office of Public Works (OPW) is
carrying out an assessment of flood risk throughout the country under
the National Catchment Flood Risk Assessment & Management
(CFRAM) Programme. This programme will include the production
of a comprehensive suite of flood risk maps and the development of
flood risk management plans for the areas most at risk. The plans
will consider the best possible options, both structural and nonstructural, for dealing with the risks on a long-term basis.
This commitment is underpinned by a very significant capital works
investment programme which will see up to 225 million being spent
on flood relief measures over a five year period from 2012 to 2016.
Works are completed on a prioritised basis. Because of the cost and
scale of these types of flood defence works, this approach will see
benefits over the medium and long term.
The OPW and Insurance Ireland have agreed on a sustainable
system of information sharing in relation to completed flood alleviation
schemes. The outcome of this arrangement is that the insurance
industry will have a much greater level of information and

understanding of the extent of the protection provided by completed
OPW flood defence works and will therefore be able to reflect this in
assessing the provision of flood insurance to householders in areas
where works have been completed.
The Deputy has raised the issue of flood insurance in the Dublin.
The OPW has been involved in a number of flood relief projects in
various parts of Dublin. The River Tolka scheme is completed and
details of the completed works have been provided to Insurance
Ireland. Work is continuing on the River Dodder and River Wad
schemes and work will begin soon on the River Poddle scheme.
My Department is undertaking a review of measures which could be
taken to increase the availability of flood insurance cover, including
the past experience and future proposals in other countries. In
assessing these, care has to be taken that the proposed solutions do
not put in place arrangements which, over time, would weaken the
provision of commercial insurance cover by the market with possible
negative long-term consequences for the economy.
I am advised that in cases where individuals are experiencing
difficulty in obtaining flood insurance and believe that they are being
treated unfairly it is open to them to contact the Insurance Ireland
which operates a free Insurance Information Service for those who
have queries, complaints or difficulties in relation to insurance. Their
service can be contacted at (01) 676 1914 or by email at
info@insuranceireland.eu
VAT rate on health products & natural remedies 15th July 2014
To ask the Minister for Finance if he is considering a VAT rate of 23%
on health products; and if this will include food or drink products that
are viewed as natural remedies to certain conditions, or are taken as
alternatives to other similar foods because of dietary requirements.
Reply
VAT rates are governed by EU VAT law, with which Irish VAT law must
comply. The EU VAT Directive generally provides that supplies of
goods and services are chargeable to VAT at the standard rate but
that lower rates are permitted in very limited circumstances. Food
products can only benefit from the zero rating in accordance with
Article 110 of the VAT Directive which permits the retention of the
zero rate where the products were liable to VAT at the zero rate on
and from 1 January 1991.
A range of food supplements and vitamins that encourage the
maintenance of health, through the sustenance derived from a
normal, healthy diet, benefit from the zero rate. However, a food
supplement taken for the purposes of muscle growth or body mass
increase, or for the purposes of weight reduction or bodily sculpture,
cannot benefit from the zero rate. I would draw the Deputies attention
to Revenue eBrief 70/2011 which contains additional detail in relation
to the VAT rates of vitamins and food supplements.
I would further draw to your attention that paragraph 8 of Schedule 2
of the Value-Added Tax Consolidation Act 2010 provides that that the
supply of tea and preparations derived from the crushed leaves of the
tea plant when supplied in non-drinkable form is liable to VAT at the
zero rate. The VAT applicable to herbal teas derived from plants other
than the tea plant has been raised with me by the industry and the
matter is subject to ongoing analysis.
Auditing of medical professionals by Revenue Commissioners
17th June 2014
To ask the Minister for Finance his views that the Revenue
Commissioners should be paying the same attention to hospital
consultants and medical professionals as it does to sole traders in
terms of auditing their accounts and in view of the high number of
medical practices that accept only cheque or cash payments; if a
system of spot-checks on those who apply for tax back on medical
expenses each year by furnishing their receipts might be a way of
initiating this; and if he will make a statement on the matter.

Reply
The Minister for Finance (Michael Noonan)
The Deputy will be aware that the Revenue Commissioners have
responsibility for the administration, collection, enforcement and audit
aspects of all taxes and duties and that they are independent in the
application of the Tax and Customs Acts.
The Revenue Commissioners have informed me, however, that their
approach to selecting cases for intervention is based on the presence
of various risk indicators and other information available. This type of
targeted intervention gets the best results while minimising
unnecessary contact with compliant taxpayers. The process of
identifying risky sectors and taxpayers is greatly enhanced by the
computerised Risk Evaluation Analysis and Profiling System (REAP)
developed by Revenue. REAP contains considerable information on
all self- assessed taxpayers and is used to profile business sectors
and to categorise taxpayers in accordance with defined risk criteria. It
also allows for the screening of all tax returns against sectoral and
business norms and provides a selection basis for checks or audits.
This effectively means that 100% of self-assessed taxpayers,
including medical professionals, are risk assessed a number of times
a year.
Revenue has a prioritised focus on those sectors that have
traditionally been susceptible to tax and duty evasion such as cash
businesses. This includes risk evaluating medical consultants and
other such professionals. In conducting this risk assessment,
Revenue uses all sources of information available, including third
party data sources like payments from the General Medical Services
Board and other valuable transactional level data including invoices
and receipts. These sources are used particularly to corroborate
information provided on tax returns.
I am also informed by the Commissioners that they are constantly
reviewing their methods of identifying compliance risks and, where

they establish potential additional data sources they seek legislative
change to gain access to such data. In that regard, since 2013
Revenue is provided annually with details of all credit and debit card
payments from the merchant acquirers who handle such
transactions. This source of data, when matched against Revenues
register, is helping to identify those medical professionals and others
who may operate on a cash only basis. However, because there are
costs associated with the operation of debit/credit cards, there can be
valid reasons for a business to decide not to accept them.
I am satisfied that the Revenue Commissioners are even-handed in
the pursuit of non-compliers whether they are professionals or other
sole traders and base their interventions on objective risk criteria. As
an indication of compliance activity in the area of medical
professionals, Revenue has provided me with the following
information, based on a wide ranging definition of medical
professionals including General Medical Practitioners, consultants,
surgeons, physiologists, psychiatrists and other specialist medical
activities:
Compliance Interventions Medical Professionals
2014 (to April) 2013
No. of Compliance Interventions 242 469
Yield 6.3m 3.3m
Furthermore, the Deputy may wish to note the following data from
Revenues quarterly published defaulters list specifically relating to
hospital consultants and other medical professionals,
2014 (Q.1) 3 with a yield of 3.1m
2013
10 with a yield of 1.6m
2012
7 with a yield of 2.7m
I am also confident that the Revenue Commissioners are pursuing
programmes that maximise voluntary compliance and deal in a very
determined way with tax non-compliance, particularly in relation to
cash businesses. Of course, if the Deputy has any information that

would help target medical professionals engaging in potential income
suppression activities, I would encourage him to pass this information
on to the Commissioners.
Increases in variable rate mortgages 26th June 2014
To ask the Minister for Finance if he will provide assurances that he
will not allow banks here to impose any further increases in variable
rate mortgages while the ECB rate remains as low as it is; and if he
will make a statement on the matter.
Reply
Firstly, I must confirm to the Deputy that neither the Central Bank nor
I have any responsibility for any variation in the variable mortgage
interest rate charged by regulated financial instutions. The lending
institutions in Ireland including those in which the State has a
significant shareholding are independent commercial entities. I have
no statutory role in relation to regulated financial institutions passing
on the European Central Bank interest rate change or to the
mortgage interest rates charged. It is a commercial matter for each
institution concerned. It is not appropriate for me, as Minister for
Finance, to comment on or become involved in the detailed mortgage
position of mortgage holders.
The Central Bank has responsibility for the regulation and supervision
of financial institutions in terms of consumer protection and prudential
requirements and for ensuring ongoing compliance with applicable
statutory obligations. The Central Bank has no statutory role in the
setting of interest rates by financial institutions, apart from the interest
rate cap imposed on the credit union sector in accordance with the
provisions of the Credit Union Act, 1997.
The mortgage interest rates that financial institutions operating in
Ireland charge to customers are determined as a result of a
commercial decision by the institutions concerned. This interest rate
is determined taking into account a broad range of factors, including

European Central Bank base rates, deposit rates, market funding
costs, the competitive environment and an institution s overall
funding.
However, as part of the Central Bank s work on mortgage arrears,
lenders were asked to consider all avenues to help customers in
arrears, including interest rate reductions.
Addressing the variable rate mortgage problem 11 June, 2014
To ask the Minister for Finance the number of persons in the covered
institutions, by institution, on a variable rate mortgage; if he has
spoken to any of the public interest directors in these institutions in
relation to the matter of increasing variable rates, in contradiction to
the trend of rate reductions from the ECB over the past three years; if
he will provide the percentage of mortgage holders, by institution, in
default or mortgage distress that are on variable rate mortgages; if
the Regulator carried out an impact analysis in 2011 on this issue as
instructed by Government; and if the banks have justified to the
Regulator or the Central Bank of Ireland the reason for the increase in
variable rates, and his views on same.
REPLY
The Minister for Finance (Michael Noonan):
As the Deputy will be aware I have met with the Boards of the
Covered Institutions on a number of occasions. As part of the general
discussions that have taken place at these meetings issues relating to
mortgages have been discussed. The Central Bank has requested
that the Deputy provide further details on the information that he is
requesting to ensure that it provides the exact information the Deputy
is requesting. The covered institutions have also provided the
following information.
AIB
All relevant data in relation to AIB s mortgage portfolios, including
arrears data, for December 2013 are made on pages 71 to 119 of AIB
s 2013 Annual Financial Report, published on 5 March 2014. AIB

hasnt changed its variable rates for existing customers since June
2013. The Central Bank of Ireland requires the Board of AIB to
consider the impact of arrears, prior to approving a residential
mortgage variable rate increase. Forecasting models are run to
access the impact for any rate increases on affordability and
subsequent impact on arrears and losses.
Bank of Ireland
As a public company Bank of Ireland provides extremely
comprehensive disclosures on its Irish mortgage portfolios in its
annual reports and in its investor presentations which are available on
its website http://www.bankofireland.com/investor and
http://www.bankofireland.com/fs/doc/wysiwyg/boi-year-end-2013.pdf
Permantent TSB
Ptsb has c. 163,000 Residential Mortgage accounts of these c.
82,000 are on a variable rate mortgage. Ptsb has c. 41,500
Residential Mortgage accounts in forebearance or default. Of these c.
22,000 are variable (so 13.6% of ptsb mortgages are variable and in
forebearance/default or 53% of their mortgages in
forebearance/default are variable).
a. Changes to any of the banks mortgage rates go through a full
Governance process including approval by ALCO and sign off by the
ptsb Board. This is part of the banks normal commercial operations
and does not require, nor is it part of their approval process to obtain
Regulator approval. In the same way the bank adjusts pricing on their
deposit products without Regulator approval.
b. The decision on where to set the banks Variable Mortgage Rates
is driven by a range of commercial and customer considerations
including cost of funding, competitor rates, their assessment of the
risk/return trade off, Regulatory and Stakeholder requirements
c. Ptsb reduced its SVR rate from 4.69% to 4.34% in July 2012 and
maintained this at 4.34% until June 2014 when it was adjusted to
4.5%.
d. Since the banks last rate cut in July 2012 it has significantly
reduced its funding from the ECB and replaced it with more
expensive deposits and market funding. While this increased
pressure on the banks profitability they maintained the SVR rate. This
was influenced by the factors in (b) including the competitive
environment the bank operates in.
e. The bank has also made some small changes to their variable
rates driven by their competitive positioning.
Calculating mortgage lending based on the average value of a
house over a fixed period of time as opposed to its current
market value? 27th May 2014
To ask the Minister for Finance if he has considered proposals for restructuring lending practices in the mortgage market whereby
mortgage lending would be calculated in terms of the average value
of a house over a fixed period, say twenty years, for which the money
is being borrowed, rather than calculating the loan in terms of the
present day value of the house which may not reflect the longer term
value of the asset.
REPLY.
The decision on the approval of a mortgage for a borrower is a
commercial decision for the lending institution concerned. It is
important that each lending institution is allowed to properly and
independently assess the risks that it is considering when deciding
whether to approve a loan.
The Central Bank of Ireland (CBI) has advised me that Chapter 5 of
its Consumer Protection Code contains provisions relating to
assessing suitability and affordability of credit, including for example,
a provision which obliges lenders to carry out an assessment of
affordability to ascertain the personal consumers likely ability to
repay the debt over the duration of the agreement. The affordability
assessment must include, inter alia, a test on the basis of a 2%

interest rate increase, at a minimum, above the interest rate offered to
the personal consumer.
The Central Bank of Ireland does not comment on the commercial
decisions or policies of regulated entities. However, the Central Bank
(Supervision and Enforcement) Act 2013 was passed last year and
enhances the Central Banks regulatory powers, drawing on the
lessons of the recent past. It strengthens the ability of the Central
Bank to impose and supervise compliance with regulatory
requirements and to undertake timely prudential interventions.
The Act also provides the Central Bank with greater access to
information and analysis and underpins the credible enforcement of
Irish financial services legislation in line with international best
practice.
My Department is committed, under the Construction 2020 strategy,
to examine international best practice and develop proposals for
additional models of mortgage financing in Ireland, to ensure
sustainable levels of mortgage lending in the medium term, and
report to the Cabinet Committee on Mortgage Arrears and Credit
Availability in November 2014. In the first instance the concept of a
mortgage insurance scheme will be examined. The objective of any
scheme would be to ensure adequate availability of mortgage finance
on affordable terms for new completions, particularly for First Time
Buyers. In doing so I would aim to provide the certainty needed to
support greater levels of investment in new housing, with the
associated benefits for the construction sector and ultimately for the
consumer. Once this examination has been completed and
presented to me I will consider the next steps.
Emulating the UK approach to prevent the development of poor
lending practices? 27th May 2014
To ask the Minister for Finance if he is considering adopting a similar
approach to the UK in its implementation of a recent mortgage market
review that aims to place more responsibility on mortgage lenders

and prevent poor lending practices to develop.
REPLY.
Mortgage lending decisions must be undertaken on a sustainable and
prudential basis by financial institutions and must conform fully with
the regulatory requirements, both in relation to the financial institution
itself, and also with regard to the safeguarding of the borrowers
interests.
The Central Bank of Ireland (CBI) has advised me that the Consumer
Protection Code 2012 (CPC) contains important protections for
borrowers, by imposing Knowing the Consumer and Suitability
requirements on lenders. Lenders are required to assess affordability
of credit based on the individual circumstances of each borrower.
The CPC contains provisions relating to assessing suitability and
affordability of credit, including for example, a provision which obliges
lenders to carry out an assessment of affordability to ascertain the
personal consumer s likely ability to repay the debt over the duration
of the agreement. The affordability assessment must include, inter
alia, a test on the basis of a 2% interest rate increase, at a minimum,
above the current interest rate offered to the personal consumer.
The CBI has also published internal sustainability guidelines in June
2013 (updated in Sept 2013) which sets out important factors to
consider when assessing if modifications proposed by a lender are
sustainable solutions for mortgages arrears cases. Included with the
guidelines the CBI has set out its expectations in relation to the
assessment of borrower affordability of sustainable solutions.
Affordability needs to be based on both their current and prospective
future servicing capacity for all borrowings. According to
the guidance, assumed prospective future increases in the debt
servicing ability of the borrower must be credible and conservative.
Additional measures to assist first time home buyers? 30th
April 2014
To ask the Minister for Finance the additional measures he is
considering to assist and prioritise first time home buyers over
investors when purchasing property.
REPLY.
As the Deputy will appreciate, mortgage lending decisions must be
undertaken on a sustainable and prudential basis by financial
institutions and must conform fully with the regulatory requirements,
both in relation to the financial institution itself, and in particular to the
safeguarding of the borrowers interests. This includes ensuring that
the affordability of the mortgage is assessed.
I am not considering any specific initiatives which would favour first
time buyers over other borrowers. However as with all of these
issues, these matters remain under review in the context of changing
market dynamics and availability of Exchequer resources.
Dealing with the banks on the issue of variable rate mortgages?
30th April 2014
To ask the Minister for Finance if there has been any progress by his
Department or by the office of the Financial Regulator or by the
Central Bank of Ireland in dealing with the banks on the issue of
variable rate mortgages, the cost of which have risen
disproportionately in recent years and contrary to market forces.
REPLY.
Firstly, I must confirm to the Deputy that the lending institutions in
Ireland including those in which the State has a significant
shareholding are independent commercial entities. I have no
statutory role in relation to regulated financial institutions passing on
the European Central Bank interest rate change or to the mortgage
interest rates charged. It is a commercial matter for each institution
concerned. It is not appropriate for me, as Minister for Finance, to
comment on or become involved in the detailed mortgage position of

mortgage holders.
statutory obligations. The Central Bank has no statutory role in the
setting of interest rates by financial institutions, apart from the interest
rate cap imposed on the credit union sector in accordance with the
provisions of the Credit Union Act, 1997.
costs, the competitive environment and an institution s overall
funding.
However, as part of the Central Bank s work on mortgage arrears,
lenders were asked to consider all avenues to help customers in
arrears, including interest rate reductions.
What would it cost to widen the tax bands to ease pressure on
taxpayers? 15th April 2014
To ask the Minister for Finance if he will provide figures on the
expected loss to the Exchequer in income tax if the entry point to the
marginal rate of tax is increased by 10,000; if he will provide figures
on the way the potential increase in persons disposable income as a
result of such a change might be distributed within the economy for
example the amount that might be returned to the Exchequer through
indirect taxation, and at what amount; the anticipated impact on
employment might be; the expected changes in the national deficit,
and in the general Government debt position; and if he will provide
these forecasts at every additional hypothetical increase of 10,000 in
the entry point to the marginal rate until that entry point is 82,800.
Reply
I assume that the Deputy refers to an extension of the standard rate
income tax band, which would apply similarly to single and widowed
persons, as well as to single person child carers. The proposed
extension to the standard rate band is assumed to also apply to
married couples and civil partnerships. On this basis, I am informed
by the Revenue Commissioners that the full year cost to the
Exchequer, estimated by reference to 2014 incomes, of increasing the
standard rate tax band by 10,000, 20,000, 30,000, 40,000 and
50,000, while also maintaining the current monetary differences
between the single persons standard rate band and the various other
classes of tax bands, is shown here.
These figures are estimates for 2014, using the latest actual data for
the year 2011 adjusted as necessary for income and employment
trends in the interim. They are provisional and may be revised. A
married couple or civil partners who have elected or have been
deemed to have elected for joint assessment are counted as one tax
unit.
In assessing the potential impact on the economy of such a measure,
research produced by the ESRI as part of the Medium-Term Review:
2013-2020 of July 2013 (p 117-118) in informative. Using the
HERMES macroeconomic model, the ESRI tested the economic
impact of an adjustment in income tax rates such that it would yield
an additional 1 billion income tax in the first year of the adjustment,
with the rate unchanged thereafter. The results of the research
suggest an income tax multiplier of 0.4 that is, a 1 billion change in
income tax effects GDP by about 400m million. Employment would
be impacted by about 0.1 per cent in the first year and 0.5 per cent
over the forecast horizon.
The relatively low multiplier likely reflects the open nature of Irelands
economy and the fact that increased demand would leak out through
imports to a certain extent. The simulations also include the

assumption that some part of a reduced tax burden would be saved
rather than spend by households. The simulations suggest that the
annual deficit would increase by 0.5 percentage points of GDP and
general government debt by just over 2 per cent of GDP, over a sixyear horizon.
Sale of IBRC assets to result in improved redundancy conditions
for former staff? 15th April 2014
To ask the Minister for Finance if the better than expected sale of Irish
Bank Resolution Corporation assets will result in improved
redundancy conditions for former staff of IBRC, as originally provided
for upon the establishment of IBRC and prior to these terms being
changed to facilitate the wind-down of IBRC.
Reply
I have been advised by the Special Liquidators that, as in any
liquidation, the employees of IBRC were entitled to apply for a
statutory redundancy payment, a payment in respect of accrued but
unused annual leave and a statutory notice payment, subject to the
limits prescribed by statute. The Special Liquidators confirm that
employees have now received these payments.
The option to support the previous severance terms of employees is
not a choice available to the Special Liquidators as the level of
redundancy payments for employees is prescribed by statute.
Making primary school fees tax deductible? 1st April 2014
To ask the Minister for Finance if he is considering making primary
school fees tax deductible particularly in areas where there is
insufficient capacity in local free schools to meet local demand.
Reply
Section 473A of the Taxes Consolidation Act 1997 provides for tax
relief at the standard rate of income tax (20%), subject to certain
minimum thresholds, in respect of qualifying fees paid by an

individual for a third-level education course, including a postgraduate
course.
Qualifying fees mean tuition fees in respect of an approved course at
an approved college and includes what is referred to as the student
contribution. No other fees e.g. administration fees, examination
fees, capitation fees, qualify for tax relief. Tuition fees that are, or will
be, met directly or indirectly by grant, scholarship, employer
contribution or other means are deducted in arriving at the net
qualifying fees.
I have no current plans to introduce tax relief for fees paid to private
primary or post-primary schools.
Charges for cancellation of a credit card? 25th March 2014
To ask the Minister for Finance if it is the case that there is a charge
from the Government for cancelling a credit card with a bank in this
jurisdiction; the amount that charge is; the way it is calculated; and
the justification for the charge.
Reply
There is no charge from the Government for cancelling a credit card
with a bank in this jurisdiction.
I am informed by the Revenue Commissioners that Section 124 of the
Stamp Duties Consolidation Act 1999 provides for an annual stamp
duty charge of 30 on credit cards. The charge is applied where a
credit card account is maintained with a financial institution at any
time during the 12 month period ending on 1 April in any year.
A financial institution is required to furnish to the Revenue
Commissioners a statement showing the number of credit card
accounts maintained by the financial institution at any time during the
12 month period ending on 1 April and to pay the annual charge of
30 in respect of such accounts.
The financial institution recoups the amount of the stamp duty from
the card account holder on 1 April or, if it hasn t already been

charged, at the time that the account is closed during the 12 month
period. Where the stamp duty charge has been paid in respect of a
credit card account which has been closed, a further charge will not
be payable in respect of the same 12 month period where a
replacement credit card account is opened with another financial
institution.
Property Tax Exemptions 6th March 2014
To ask the Minister for Finance if he will provide a list of all
exemptions to the local property tax.
Reply
Part 2 of the Finance (Local Property Tax) Act 2012 (as amended)
outlines the exemptions that are available from Local Property Tax
(LPT). I am advised by the Revenue Commissioners that details of
these exemptions were also provided on page 10 of the Guide to LPT,
which was issued to all property owners in March/April 2013. The
Deputy may also find the following link from the Revenue website
helpful: http://www.revenue.ie/en/tax/lpt/exemptions.html as it
provides additional details of the various exemptions from the tax.
Efforts to eliminate diesel smuggling 27th February 2014
To ask the Minister for Finance his plans to cease the practice of
colour coding of diesel and replace the current scheme for farmers
with a rebate system, or some other system, in order to eliminate the
illegal diesel smuggling industry which operates at a huge cost to the
State in terms of revenue forgone and the waste of Government
resources.
Reply
I am advised by the Revenue Commissioners who have responsibility
for the collection of mineral oil products tax and for tackling the illicit
trade in mineral oil products that the system of marking gas oil
(diesel) has been an efficient means of delivering a tax rebate on a

product used by a very large number of users across a wide range of
uses. These uses extend well beyond agriculture to include the
propulsion of trains, the operation of construction and industrial
machinery, commercial sea navigation (including fishing) and for
commercial and home heating purposes. Any change in the existing
system would therefore impact across a wide range and huge number
of users.
A change to a rebate system would involve the establishment of an
expensive repayments system. This would give rise to significant
costs and place an administrative burden on oil traders, users and the
Revenue Commissioners. It would also pose significant cash-flow
costs for those currently using marked gas oil. In addition, repayment
schemes by their nature are very vulnerable to abuse. The
introduction of a wide-ranging scheme such as that proposed would
not necessarily offer greater security against fraud than the current
arrangements. If fuel for off-road use was not marked under the
proposed new system, it could be diverted easily for road use; if it
was marked, it could be laundered as at present. It would also be the
case that marked fuel from Northern Ireland would continue to be
available and could be laundered by fuel criminals. For these
reasons, I am not proposing the cessation of current marking system
or the introduction of a wide-ranging rebate system such as that
proposed.
While it is inherently difficult to estimate the extent of any illegal
activity and there is no reliable estimate of the scale of illegal activity
in the fuel sector, Revenue recognises that the laundering of the
marker from marked gas oil represents a significant threat to the
exchequer and to the legitimate trade. For this reason, Revenue has
made action against this illegal activity one of its priorities and is
implementing a comprehensive strategy to tackle the problem.
Revenues strategy includes the following elements:

The licensing regime for auto fuel traders was strengthened with
effect from September 2011 to limit the ability of the fuel criminals to
get laundered fuel onto the market;
A new licensing regime was introduced for marked fuel traders

in October 2012, which is designed to limit the ability of criminals to
source marked fuel for laundering;
New requirements in relation to fuel traders records of stock

movements and fuel deliveries were introduced to ensure data are
available to assist in supply chain analysis;
Following a significant investment in the required IT systems,

new supply chain controls were introduced from January 2013. These
controls require all licensed fuel traders, whether dealing in road fuel
or marked fuel, to make monthly electronic returns to Revenue of their
fuel transactions. Revenue is using this data to identify suspicious or
anomalous transactions and patterns of distribution that will support
follow-up enforcement action where necessary;
An intensified targeting, in co-operation with other law

enforcement agencies on both sides of the border, of enforcement
action against suspected fuel laundering operations; and
following a joint process, Revenue and HM Revenue & Customs

in the UK have identified a new product to mark rebated fuels in a
move that will boost the fight against illegal fuel laundering in both
jurisdictions.
Revenue also works with fuel sector representative bodies, which
have been very supportive of the range of measures introduced to
combat fuel laundering, to improve the integrity of the distribution
system and minimise the risk of fraud. In support of this, I introduced
a provision in the Finance (No. 2) Act 2013 that will make a supplier
who is reckless in supplying rebated fuel for a use connected with
excise fraud liable for the duty evaded. This new provision will
strengthen Revenues hand in dealing with those traders supplying
fuel recklessly to dubious customers. Revenue has recently
published guidelines for mineral oil traders which will assist them in
identifying and avoiding such transactions.
Revenue chairs the Hidden Economy Monitoring Group and has
established regional sub-groups to facilitate traders reporting
suspicious matters through their representative associations on a
confidential basis. This information can assist Revenue in closing
down the illicit trade by identifying traders supplying fuel to launderers
and by identifying outlets that are selling laundered diesel.
Revenues enforcement strategy in the fuel sector has already yielded
significant results. In the period from mid-2011 to end January 2014,
123 filling stations were closed for breaches of licensing conditions.
Since the beginning of 2011, over 2.7 million litres of fuel have been
seized and 29 oil laundries detected and closed down, including 9 oil
laundries in 2013.
Property tax adjustment allowed by local authorities 13th
February 2014
To ask the Minister for Finance if the local property tax adjustment
allowed by local authorities is the maximum cumulative
increase/decrease permissible in a given year or over a period of
years, that is, could it be reduced by 15% every year; and, if it will be
the local authorities or central Government responsible for setting the
basic rate at the next valuation in 2017.
Reply
Section 20 of the Finance (Local Property Tax) Act legislation
enables local authorities to increase or decrease the rate of local
property tax by a local adjustment factor on properties located in
their area. This factor cannot exceed +15% or -15% of the central
national rate.
The Minister for the Environment, Community and Local Government
may make regulations regarding the setting of the local adjustment
factor.
Section 17 of the Act provides for a central national rate of 0.18% on

the first 1m in value and 0.25% on the portion of the value above
1m (where no banding will apply). Any adjustment to the central rate
would require an amendment of the Act. As I advised the House
during the debate on the Finance (Local Property Tax) Bill, the central
national rate will not vary for the lifetime of this Government.
Publishing decisions made in the public interest by the Financial
Regulator 13th February 2014
To ask the Minister for Finance if it should be the practice of the
Financial Regulator to publish the main decisions made by the office
during the year that are in the public interest.
Reply
The Central Bank is statutorily obliged to publish information on the
main issues addressed during the year including information on how it
carried out its regulatory and supervisory activities.
In accordance with Section 32L of the Central Bank Act 1942 (as
amended), the Central Bank is required to prepare an Annual
Performance Statement on its financial regulatory activities
undertaken during the previous year within four months of the end of
each financial year.
In accordance with Section 32K of the Central Bank Act 1942 (as
amended), the Central Bank is required to prepare an Annual Report
on its activities during the year within six months after the end of each
financial year,
Both of these documents are laid before each House of the
Oireachtas.
Furthermore, under Section 33BC of the Central Bank Act 1942 (as
amended), the Central Bank must publish, subject to certain
confidentiality requirements, the particulars of a prescribed
contravention that is being or has been committed. The publication
would normally include:
P
P
P
P
the name of the regulated entity on whom a sanction has been

imposed;
details of the prescribed contravention(s) in respect of which the
sanction has been imposed;
details of the sanction imposed; and
the grounds upon which the findings are based
In addition, the Central Bank publishes annually, in summary form,
information on its actions under Part IIIC of the Central Bank Act
1942 (as amended).
Number of cigarette seizures per month since January 2013
11th February 2014
To ask the Minister for Finance if he will provide an update on the
number of cigarette and tobacco seizures in each month since
January 2013; the amount of cigarettes and tobacco seized in each
month since January 2013; and if he will make a statement on the
matter.
Reply
I am advised by the Revenue Commissioners that the numbers of
seizures of cigarettes and tobacco, and the quantities seized, each
month since January 2013 are as detailed in the following table
(click here.)
Combating the illegal tobacco trade is, and will continue to be, a high
priority for the Revenue Commissioners and they are committed to
maintaining their extensive programme of action against all stages of
the supply chain for illicit products. Every effort will continue to be
made to seize illicit products, and to ensure that those involved in the
illicit trade are brought to account before the Courts for their criminal
activities.
Excise returns by category since 2012 11th February 2014
To ask the Minister for Finance if he will provide a breakdown of
excise returns by category and by month from January 2012 to
January 2014.
Reply
I am informed by the Revenue Commissioners that the breakdown of
excise receipts by category and by month from January 2012 to
December 2013 is as shown in the tables below. Please note that the
receipts shown for 2013 are provisional and are subject to revision.
Information for January 2014 is not available yet.
Click here to view table.
Tax exemptions for activities that promote a healthy lifestyle
11th February 2014
To ask the Minister for Finance if he has considered extending the
principles of the cycle to work scheme to other activity areas, for
example gym membership, to further help promote healthier lifestyles
amongst the general population.
Reply
The Cycle To Work scheme was introduced by Finance (No. 2) Act
2008 and specifies that bicycles and associated safety equipment
provided by employers to employees will be treated as a tax exempt
benefit-in-kind subject to certain conditions being met.
One of the benefits envisaged from the scheme was indeed that more
people cycling to and from work would improve health and fitness
levels, however it was primarily intended to be an environmental
measure. The scheme complements the Taxsaver commuter scheme
and, by encouraging more employees to commute by bicycle,
reduces traffic congestion and lowers carbon emissions.
While all such schemes are kept under review by my Department I
have no plans at present for an extension along the lines proposed by
the Deputy.
Loss of property tax revenue due to exemptions for 2013 buyers
4th February 2014
To ask the Minister for Finance if he will ask the Revenue

Commissioners if it is the case that there will be a loss to the
Exchequer as a result of a reinterpretation of the local property tax
legislation that will now see all buyers in 2013 receive an exemption
from paying LPT; if so, what the anticipated loss will be; and the way
this breaks down over each consecutive year.
Reply
The legislation governing the administration of Local Property Tax
(LPT) provides for a number of exemptions from LPT, two of which
are particularly relevant to those who purchased a residential
property during 2013. Firstly, under section 9 of the Finance (Local
Property Tax) Act 2012 (as amended) any new and previously
unused residential property that was purchased from a builder or
property developer between 1 January 2013 and 31 October 2016
will be exempt from LPT up to the end of 2016.
The second relates to the exemption under section 8 of the 2012 Act
(as amended), which is the exemption to which the deputy refers. It
was originally intended that this exemption would only apply to firsttime buyers, which is clear from the heading to the section:
Exemption for first-time buyers. The Explanatory Memorandum to
the Bill (prior to enactment) also states that the exemption applies to
first-time buyers. The Deputy may recall that mortgage interest relief
was phased out on mortgages taken out after 31 December 2012 and
this measure was a transitional provision to help first-time buyers in
the first year after the abolition of mortgage interest relief.
However, as written, the exemption benefits any buyer, not just a firsttime buyer. The result is that a person who purchased a second hand
house in 2013 and occupies it as a sole or main residence is entitled
to the exemption under section 8 regardless of whether she or he is a
first-time buyer. The exemption will apply up to the end of 2016,
provided the purchaser does not sell or otherwise transfer ownership
of the property and continues to live in it as his or her sole or main

residence. Accordingly, there will be some occasions where a
purchaser of a second hand property in 2013 will not qualify for the
exemption, for example, where the property is being let by the
purchaser. The Deputys assertion that all buyers of residential
properties in 2013 will now receive an exemption from LPT is
therefore not correct.
Revenue has advised me that the section 8 exemption applies to a
clearly defined group of property owners, who are being identified
using Stamp Duty records. These fall into three broad groups:
those who purchased a residential property between 1 January
2013 and 1 May 2013 and paid the 2013 LPT liability. These
purchasers may be entitled to a refund of the 2013 payment and,
subject to certain conditions, may be exempt for 2014 to 2016 LPT,
those who purchased a residential property between 2 May 2013
and 1 November where the purchaser paid the 2014 LPT liability.
These purchasers may be entitled to a refund of the LPT for 2014
and, subject to certain conditions, may be entitled to an exemption for
2015 and 2016 LPT, and
those who purchased a residential property between 2 November
2013 and 31 December 2013. These purchasers, subject to certain
conditions, may be entitled to an exemption for 2015 and 2016 LPT.
There is a significant amount of work involved in identifying
individuals who bought in 2013 and who may be entitled to claim the
exemption. When this work is completed Revenue will write to these
individuals and will provide advice on what action should be taken
where the individual confirms that she or he qualifies for the
exemption and wishes to claim it. Good progress is being made on
identifying those who may be eligible and the letter from Revenue will
clearly indicate what the purchaser will need to do to claim the
exemption.
Regarding the potential impact on the Exchequer, as a result of the
increased number of purchasers who will qualify for the section 8

exemption, the potential loss is not likely to be significant as part of
the overall LPT yield. Revenue has advised that an accurate figure
will only be available when those who receive the letter from Revenue
respond by claiming the section 8 exemption for 2013 and/or 2014, as
appropriate. Revenue expects to be in a position to provide indicative
figures during April 2014.
In relation to the potential impact on the LPT yield for 2015 and 2016,
Revenue advises that reliable figure for these years will only become
available after 2014 as qualification for the exemption will be
conditional on the individual continuing to satisfy the exemption
conditions. In this respect, Revenue has advised that where an owner
lets or sells his or her property the exemption will cease to apply from
the next liability date.
Reimbursement of physiotherapy expenses in the Taxes
Consolidation Act 4th February 2014
To ask the Minister for Finance if he is considering an amendment to
the Taxes Consolidation Act 1997 in relation to the reimbursement of
physiotherapy expenses (details supplied)
Reply
The Deputy may be aware that this issue was discussed at length
during the passage of the recently enacted Finance (No. 2) Act 2013,
during which I indicated that I was not prepared to provide for the
change at the current time on the grounds of additional cost to the
Exchequer. Therefore, the amendment was considered already and
I do not propose to revisit the matter in the short term.
Data management controls in the Department of Finance 28th
January 2014
To ask the Minister for Finance if he will report on those controls
within his Department for the management of data and files all
records, relating to Departmental and Government decisions; the
changes introduced in 2011 to ensure the completeness of such

records; and if the systems now in place are to be audited on a
regular basis to ensure they are working.
Reply
In response to the Deputy question my Department has a
comprehensive set of guidelines in place in relation to record
management within the Department. Following a recent internal audit
process the guidelines were reissued to all staff members in March
2013 to insure that all members of staff were brought up to date with
the file management procedures in operation within the Department.
The procedures outline to staff what records should be kept on official
files, how to register official files on the Departments file management
system and how to manage files that are in current use within their
section. It also advises staff on how to manage e-mailed
correspondence.
Each Division within the Department has been assigned specific file
series which they use to register official files on the Department file
tracking system and it is the responsibility of each Division within the
Department to ensure that Departmental decisions and Government
decisions effecting the work of the Department are recorded on the
appropriate official file to ensure that any following up action to be
taken on foot of such decisions is available for future reference.
Investigations into Custom House Capital 28th January 2014
To ask the Minister for Finance the position regarding investigations
into the Directors of Custom House Capital; the likelihood of investors
in CHC receiving any return or compensation for their investments; if
he will provide details as to the Destiny Property 118 Fund and
whether or not it made any investments; if it was invested in the
purchase of a building in Glasgow; who now owns this building; the
role the Central Bank has at present in denying the release of
information to those who invested with CHC; the reason the
appointed receivers are not allowed to release information to

claimants in this matter; the status of the investor compensation
company; and the reason investors who made appropriate claims
have not heard from them to date.
Reply
The Deputy will be aware that the Central Bank maintains a page on
its website where it provides up to date information on Custom House
Capital (CHC). This can be accessed at
https://www.centralbank.ie/press-area/pressreleases/Pages/UpdateonCustomHouseCapital.aspx.
The Deputy will also be aware that the Investor Compensation
Company Limited ( ICCL ), established under the 1998 Investor
Compensation Act, also maintains a page on its website with relevant
updates for investors in CHC who may be eligible to claim
compensation from the investor compensation fund. This can be
accessed
at http://www.investorcompensation.ie/current_cases_004.php. This
page is reviewed and updated on a weekly basis and all claimants
have been advised that they should consult the ICCL s website for
relevant updates.
In relation to the compensation which investors in Custom House
Capital may receive, I would like the Deputy to note the following:
As of 23rd January, 2014, the ICCL had received certified
statements from the Administrator in respect of 428 claims and has
paid compensation to those claimants amounting to 6,624,280. All
compensation payments were made by the ICCL within 2 weeks of
having received the relevant certified statement.
The ICCL has received 1,969 claims from former clients of CHC.
All claimants received an acknowledgement from the ICCL following
receipt of their claim. All claimants would subsequently have received
a confirmation that their claim had been passed to the Administrator,
Kieran Wallace, who would verify and certify their claim in due
course. The legislation provides that it is the Administrator, not the
ICCL, who checks the validity of each claim and determines the level
of compensatable loss to be paid. I understand the Administrator had
indicated that this will be a protracted process given the complexity of
the reconciliation process.
In relation to the release of information regarding the case and
the respective roles of the Central Bank and the Liquidator, I would
like the Deputy to note the following:
Upon presentation of the Final Inspectors Report to the High Court
Justice Hogan ordered that CHC be wound up immediately. Copies
of the Final Report have been provided to the Minister for Justice and
Equality, to the Director of Public Prosecutions, to the Director of
Corporate Enforcement, to the Revenue Commissioners and to the
Garda Commissioner. At the time the High Court outlined that the
only solution in the CHC case was an immediate court sanctioned
liquidation where the Liquidator would take steps to conserve the
assets of the company and to ensure that payments out were made to
creditors in a manner authorised by law. The High Court reviewed
the position of Mr Kieran Wallace for this role and confirmed his
appointment as Liquidator with immediate effect.
The Central Bank s investigation into Custom House Capital Ltd (in
Liquidation) and persons concerned in its management has been ongoing since the publication of the Final Report to the High Court by
Court Appointed Inspectors dated 19 October 2011. Following
consultation with An Garda Siochna, the Central Bank s
investigation has been deferred pending completion of investigations
by An Garda Sochna.
As identified in the Final Inspectors Report, there was large scale
misuse of client holdings and systematic deception by CHC that
caused uncertainty surrounding the legitimate ownership of all client
holdings. As a result, this is not a routine liquidation and, in the
interests of all clients, the legitimate ownership of holdings must be

established before any payment or return of holdings can be made to
any client. The situation is further complicated by the fact that in
many cases these holdings form part of various pension
arrangements (e.g. ARFs, PRSAs) which are subject to additional
legislation. Directions imposed on CHC by the Central Bank are in
place to ensure that misleading information is not issued to clients
about individual client holdings pending completion of reconciliation
work by the Official Liquidator.
As also set out in the Final Report of the High Court Inspectors, the
sub-management arrangements entered into between CHC and
Horwath Bastow Charleton Wealth Management Ltd sought to protect
against a diminution in the value of remaining client holdings and
provide a mechanism for (a) maximising a recovery of funds for
clients and (b) providing transparency and ensuring fairness in the
return of assets to clients. The Liquidator remains responsible for all
reconciliation work carried out in respect of CHC related client
holdings.
In light of the above I cannot comment on details pertaining to
any particular fund held by CHC, whether relating to any investments
made by the fund, assets held by the fund, etc.
The process of establishing legitimate ownership of all investments
involves a significant and lengthy reconciliation of client holdings that
takes time to fully complete. As mentioned above, Mr Kieran Wallace
of KPMG was appointed Official Liquidator by and is accountable to
the Court for the conduct and completion of the liquidation of CHC.
Combining annual tax returns with a property tax return 28th
January 2014
To ask the Minister for Finance the reason it was not decided to
combine an annual income tax return with a property tax return.
Reply
I am informed by the Revenue Commissioners that the introduction of

the Local Property Tax (LPT) in 2013 was the largest extension of
self-assessment in the history of the State, with over 1.3 million
taxpayers obliged to file LPT Returns and pay the tax. Given the
significant numbers to whom the new tax applied, its introduction
needed to be carefully planned and considered, particularly as
respect the obligations on property owners to self-assess the value of
their property, file the appropriate tax return and make their payment
of tax. This had to be achieved in the very challenging timeframe set
for Revenue by the Government.
There are several reasons why a single tax return for both income tax
and LPT was not considered practical when LPT was being
introduced. The Deputy will be aware that the Government decided
in July 2012 that LPT was to commence in 2013 on a half-year basis.
The LPT 1 return filing date in 2013 of 7 May 2013 (or 28 May, for
online filers) was specifically chosen because it allowed the various
administrative arrangements for different aspects of LPT, including
the range of payment options provided by Revenue, to be put in place
before the 2013 LPT payment due date of 1 July 2013. The Deputy
will be aware that the Income Tax return filing date for those
taxpayers who were required to file a 2012 income tax return was 31
October 2013 and if LPT declarations were included in this return, it
would have made the introduction of a half-year LPT charge for 2013
impossible.
Another issue that makes the Deputy s suggestion impractical is that
residential property owners who are obliged to file an LPT1 Return,
are not necessarily obliged to file an Income Tax return. For example,
the vast majority of PAYE customers, the unemployed, non-residents
and those in receipt of the State pension are not obliged to file an
annual return of income, where they have no other taxable income
sources. Moreover, the LPT legislation requires that only one LPT
Return should be filed for a property so where there are multiple
owners of a property, the designated liable person is responsible for

filing the LPT Return and paying the tax. In many instances of
multiple properties, I am advised by Revenue based on analysis they
have conducted on LPT Returns filed to date, the designated liable
person is not obliged to file an Income Tax Return.
The Revenue Commissioners have a strong track record in
simplifying the administrative processes, as far as they possibly can,
for all of the taxes and duties for which they have responsibility. In
the administration of LPT, Revenue has sought to make it as easy as
possible for residential property owners to understand and comply
with their LPT obligations. This strategy has been very successful as
evidenced by the compliance rate of 91% achieved for 2013.
I am satisfied that combining the LPT Return with the annual Income
Tax Return would not have proved beneficial to the taxpayer or to
Revenue. Infact, it would have placed an unnecessary, additional
compliance burden on some taxpayers, most likely increased the
number of customer contacts for Revenue and potentially
compromised the excellent voluntary compliance levels that have
been achieved.
Finally, as I have set out above, introducing a single return, even on a
limited basis, to cater for Income Tax and LPT would require a
significant restructuring of either the Income Tax or LPT provisions
and I am do not believe that the impact of such changes would be
justified for any potential benefits.
No. of people paying PAYE in 2012 who did not file an income
tax return that year 28th January 2014
To ask the Minister for Finance the number of persons paying PAYE
in 2012 but who did not file an income tax return for that year.
Reply
I am advised by the Revenue Commissioners that a PAYE taxpayer is
regarded, generally, as an individual whose:
-Main source of income is taxed within the PAYE system and

-Non-PAYE income (if any) e.g. rental income, dividends, etc. is taxed
by reducing their tax credits and tax rate bands, and
-Gross non-PAYE income is less than 50,000 and their net nonPAYE income (if any) is 3,174 or less.
At the end of 2012, there were approximately 2.3 million individuals
taxed under the PAYE system on some or all of their income,
representing about 1.7 million cases, when account is taken of the
joint assessment basis.
The Deputy will be aware that the PAYE system has been designed
so that by the end of each tax year in most instances the correct
amount of tax will have been deducted and they will neither be due a
refund of tax nor owe any tax. PAYE taxpayers, therefore, are not
required to complete an annual tax return (Form 12 for PAYE
taxpayers) unless they are requested to do so by an Inspector of
Taxes under Section 879 Taxes Consolidation Act 1997. They are
entitled, if they so wish, to submit a Form 12 Return of their own
volition which a number of PAYE taxpayers do annually, principally in
the context of a change in circumstances or to claim a tax credit or a
tax refund.
I am further advised that to date approximately 34,500 tax returns
have been received from PAYE taxpayers as defined above in respect
of the year 2012.
However, many people taxed under PAYE are also taxed under the
self-assessment system for example because they have additional
income sources or are jointly assessed with a self assessed
individual. These taxpayers are required under the Taxes
Consolidation Act to complete an annual tax return (Form 11). To
date, almost 254,000 cases with a PAYE income have completed a
Form 11 for 2012.
The Commissioners also inform me that they are planning to release
an online Form 12 for PAYE taxpayers during the first half of 2014.
Use & payment of consultants by Permanent TSB 28th January

2014
To ask the Minister for Finance if Permanent TSB used public
procurement processes in engaging consultants; and the consulting
spend in the past twenty four months.
Reply
Permanent TSB (PTSB) is not legally required to comply with public
procurement rules but it has informed me that it follows industry best
practice in relation to procurement in that all large consultancy
assignments are subject to competitive tenders, detailed contract
negotiations and appropriate governance, including Board approval.
As the Deputy may be aware PTSB has undertaken a wide variety of
projects in the past two years including, inter alia, a rebuilding of its
arrears management capability, the development of a Restructuring
Plan, the separation from Irish Life and the recruitment of a new
management team. I am informed by PTSB that this has led to an
increased requirement for third party expertise including the use of
consultants.
PTSBs 2012 Annual Report and Financial Statements, published on
their website, set out in detail the level of Restructuring Costs incurred
during 2012, including:
14 million of costs associated with proposed asset disposal
initiatives, separation of the Irish Life Group and the final phase of the
2011 transformation project
53 million of costs associated with professional and contractor
projects in relation to the restructuring of the group
In addition 2012 Operating Costs included 9 million of consulting
costs.
I am advised by PTSB that it is currently in a close period and it is not
appropriate to disclose information relevant to its financial
performance in 2013 at present. PTSB has informed me that this
information will be included in PTSBs Annual Report and Financial

Statements which will be published in March 2014. PTSB has
advised me that the level of spend on Restructuring Costs is
significantly reduced in 2013 compared to 2012.
As the Deputy will be aware there is a Relationship Framework in
place with PTSB. Under the Relationship Framework PTSB is
recognised as a separate economic unit with independent powers of
decision. The Board and management team retains responsibility and
authority for determining the banks strategy and commercial policies
and conducting its day-to-day operations.
Vendor financing options for new infrastructural projects 16th
January 2014
To ask the Minister for Finance if he has considered any vendor
financing options for the implementation of new infrastructural
projects here as an alternative to new borrowing or the use of national
investments funds for same given that major international companies
maintain capital reserves for investment in such projects.
Reply
As the Deputy is no doubt aware, in July 2012 the Minister for Public
Expenditure and Reform, Brendan Howlin T.D., announced on behalf
of the Government a 2.25 billion Infrastructure Stimulus Programme
aimed at promoting jobs and growth.
It is intended that projects in the Stimulus Programme to a value of
1.4 billion will be provided through Public Private Partnerships
(PPPs). The funding of the PPPs is expected to come from the
European Investment Bank (EIB), Irelands National Pensions
Reserve Fund (NPRF), domestic banks and other sources of funding
such as institutional investors, and is additional to the existing
Exchequer-funded investment programme. The planned PPP
investment will be directed towards projects that meet key
infrastructural needs and are in line with the priorities identified in the
Governments Investment Framework, covering education, health,

justice and transport.
In relation to the funding to be made available to PPPs by the NPRF,
the Government has announced the creation of the Ireland Strategic
Investment Fund (ISIF) to channel investment from the NPRF towards
productive investment in sectors of strategic importance to the Irish
economy. Within its existing statutory investment policy and in line
with the ISIF announcement, the NPRF has undertaken a number of
investments and initiatives under which NPRF capital will be invested
on a commercial basis in Ireland. The NPRF has in particular
committed to invest in infrastructure (250 million) and PPP projects
(118 million). Legislation to establish the ISIF which will absorb the
resources of the NPRF is being prepared and I expect to be in a
position to bring it before the Oireachtas in the first quarter of this
year.
The Deputy raised the use of vendor financing to fund infrastructure
projects, a form of financing in which the vendor lends money to be
used by the purchaser to buy the vendors products or property. This
is a model being adopted by the National Asset Management Agency
(NAMA) who have announced plans to advance, over the years 2012
to 2016, at least 2 billion in vendor finance to purchasers of
commercial property securing its loans. NAMA has agreed to fund six
transactions with a combined value of 375 million through the
vendor finance initiative and a number of other vendor finance
transactions are at an advanced stage. NAMA has published an
information guide on vendor finance, which is available on the NAMA
website, http://www.nama.ie/?wpfb_dl=282. Clearly, vendor financing
is an option particularly suited to NAMAs function in selling off the
property on its books. However, I am happy to confirm that the
Government remains committed to exploring alternative means of
financing capital projects, including vendor financing.
Property Tax Payment Receipts 19th December 2013
To ask the Minister for Finance if it is his intention to request Revenue

to issue receipts to those paying the property tax in 2013 so as to
ensure complete records for the purposes of future house sales and
so on and that receipts are being issued for 2014.
Reply
I am advised by Revenue that receipts are available in all
circumstances where a person pays Local Property Tax (LPT) via its
online service. However, since July 2011 paper receipts are no longer
issued in respect of tax payments. This decision was taken on the
basis that the vast majority of taxpayers conduct business with
Revenue via its online service. The online service facilitates direct
access to payment information and therefore customers have no
need for a paper receipt. The change has resulted in significant cost
savings in terms of postage, stationery and staff resources. While
customers who pay and file using the paper LPT Return do not
receive manual receipts, they have evidence of payment through their
own financial institution records.
This arrangement now also applies to LPT, and customers who file
online receive an electronic acknowledgement and have ongoing
access to their return and payment details. The only exception in
regard to paper receipts is where a person pays LPT online through
the telephone Helpline 1890 200 255. In such circumstances a paper
acknowledgement issues within two weeks.
I am also advised that where customers pay via third party payment
services providers (An Post, Omnivend and Payzone) they receive
receipts for each payment made.
On the provision of LPT payment clearance in the context of property
sales, I am informed that Revenue provides a look up facility to
vendors or their representatives via online access to the relevant LPT
return and payment details.
This service, which is fully secure, provides solicitors/agents with
instant access to the LPT data of clients. The security aspect is

controlled through the use of various access codes, which are
provided to the solicitor/agent by Revenue (through the online
system) or by the property owner. Alternatively, the property owner
can access his/her own LPT payment and return history and print
copies of the details for the solicitor/agent. Where the access codes
are not readily available for any reason the property owner can
contact the LPT Branch at 1890 200 255.
I commend Revenue for providing this secure digital facility to enable
the conveyancing process to proceed seamlessly. When combined
with Revenues eStamping system, this provides a modern and
secure digital platform to facilitate timely compliance with tax
obligations arising as a result of the transfer of residential properties. I
strongly support Revenues approach to eservices which is fully in
accordance with the Governments digital strategy.
Finally I am advised that comprehensive guidelines on LPT
obligations in the context of property sales or transfers are available
on the Revenue website. Instructions for solicitors/agents on how to
access the look up service are also available on the website at:
http://www.revenue.ie/en/tax/lpt/sale-transfer-property.html.
Advising Irish banks against a rise in interest rates 5th
December 2013
To ask the Minister for Finance if it his intention to advise Irish banks
against any rise in interest rates in view of continuing reductions by
the European Central Bank.
Reply
I, as Minister for Finance, have no statutory role in relation to the
mortgage interest rates charged by regulated financial institutions. It
is a commercial matter for the banks concerned.

statutory obligations. The Central Bank has, however, no statutory
role in the setting of interest rates by financial institutions, apart from
the interest rate cap imposed on the credit union sector in accordance
with the provisions of the Credit Union Act, 1997.
costs, the competitive environment and an institutions overall
funding.
Making the Property Tax deductible against rental income 5th
December 2013
106 of 12 November 2013, if he intends to make property tax paid in
respect of a rented property deductible for income tax or corporation
tax purposes.
Reply
As advised in my reply to Parliamentary Question No. 106 of 12
November 2013, the inter-departmental group, chaired by Dr Don
Thornhill, set up to consider the design of a property tax (the
Thornhill Group) recommended that the Local Property Tax paid in
respect of a rented property should be deductible for income tax or
corporation tax purposes, in a similar manner to commercial rates.
The group recognised the considerable pressures on the public
finances and the need to bridge the gap between expenditure and
revenue, and, for this reason, suggested that consideration be given
to phasing in deductibility over a period of years. The group also
considered that it was for Government, having regard to the prevailing
budgetary situation, to decide on the time span for phasing-in
deductibility and on what percentage of LPT to allow as a deduction

from gross rents for tax purposes.
The Government accepted the recommendation of the Thornhill
Group in principle, but has not considered the manner or the timing in
which this will happen.
Temporary mortgage interest relief for those on higher rate
mortgages 5th December 2013
To ask the Minister for Finance if he has considered introducing
mortgage interest relief temporarily for those on higher rate
mortgages for example those on non-tracker mortgages paying above
1.5%, as an interim measure until the economy returns to higher
growth levels.
Reply
The position is that in Finance Act 2010, mortgage interest relief was
extended up to end of 2017 for those whose entitlement to relief was
due to end in 2010 or after. Therefore, tax relief will continue to be
available in respect of interest paid by an individual on qualifying
home loans taken out on or after 1 January 2004 and on or before 31
December 2012, regardless of whether they are considered first-time
buyers or non-first-time buyers.
As the Deputy will be aware, this Government is committed to helping
address the particular problems faced by those that bought homes at
the height of the property boom between 2004 and 2008. In this
regard, in Budget 2012, I fulfilled the commitment in the Programme
for Government to increase the rate of mortgage interest relief to 30
per cent for first time buyers who took out their first mortgage in that
period. This was the period during which house prices peaked.
A mortgage holder will qualify for the increased rate if they made their
first mortgage interest payment in the period 2004 to 2008 or if they
drew down their mortgage in that period. In addition, the increased
rate of tax relief for first time buyers who took out their first mortgage
in that period will continue up to and including the 2017 tax year.
A qualifying loan for mortgage interest relief is one which without
having been used for any other purpose, is or are used in the
purchase, repair, development or improvement of a claimants
principal private residence.
I have no plans to increase or widen the scope of relief. As you will
appreciate, I receive numerous requests for the introduction of new
tax reliefs and the extension of existing ones. You will also appreciate
that I must be mindful of the public finances and the many demands
on the Exchequer given the significant budgetary constraints. Tax
reliefs, no matter how worthwhile in themselves, reduce the tax base
and make general reform of the tax system that much more difficult.
Reducing the burden of childcare costs 4th December 2013
To ask the Minister for Finance his views on allowing working parents
to claim childcare costs in full against their earned incomes for both
tax and USC.
Reply
The Government acknowledges the continuing cost pressures on
parents, particularly those with young children. In recognition of these
cost pressures, a number of support measures are in place to ease
the burden on working parents. These include the Community
Childcare Subvention (CCS) programme, which funds community
childcare services to enable them to charge reduced childcare fees to
qualifying parents, the Childcare Education and Training Support
(CETS) programme which provides free childcare places to qualifying
FS and VEC trainees and the Early Childhood Care and Education
(ECCE) programme which provides for a free pre-school year for
children in the year before commencing primary school. Generous
entitlements to paid and unpaid maternity leave as well as child
benefit payments are also provided.
The Department of Social Protection provides financial support to
families on low pay by way of the Family Income Supplement (FIS)

and to one-parent families through the one-parent family payment.
In addition, a One Parent Family tax credit of 1650 is provided. This
credit is payable to any single person with a child under 18 years of
age or over 18 years of age if in full time education or permanently
incapacitated.
The Universal Social Charge (USC) was introduced in Budget 2011 to
replace the Income Levy and Health Levy. It was a necessary
measure to widen the tax base, remove poverty traps and raise
revenue to reduce the budget deficit. It is a more sustainable charge
than those it replaced and is applied at a low rate on a wide base with
very few exemptions.
In Budget 2012 I announced that those earning less than 10,036
would no longer be subject to the Universal Social Charge. This in
itself has removed almost 330,000 individuals from the charge and is
of particular benefit to the low paid.
I have no plans to introduce any further tax reliefs for childcare costs.
Reducing the burden of healthcare costs for the elderly 4th
December 2013
To ask the Minister for Finance his views on allowing elderly persons
to claim healthcare costs, including health insurance premiums,
against their tax and USC.
Reply
Firstly, I would point out that persons aged 65 and over can avail of
the age tax credits or the age exemption limits. For the years of
assessment 2013 and 2014, in order to qualify for the income tax
exemption a single individuals income must be less than 18,000 or
in the case of a married couple or civil partners, 36,000.
These exemption limits are increased by 575 in respect of each of
the first 2 qualifying children and by 830 in respect of each
subsequent qualifying child living with the claimant.
In addition, section 469 of the Taxes Consolidation Act 1997, provides

for income tax relief in respect of qualifying expenses incurred in the
provision of health care in a tax year against the income tax paid by
an individual for that year.
Health care is defined as the prevention, diagnosis, alleviation or
treatment of an ailment, injury, infirmity, defect or disability, and
includes care received by a woman in respect of a pregnancy. It does
not include routine ophthalmic treatment, routine dental treatment, or
elective cosmetic surgery.
Relief at the standard rate of income tax is available to all taxpayers,
regardless of age for such expenses where they have not been
reimbursed under a medical insurance policy. However, the cost of
maintenance or treatment in a nursing home, which provides 24-hour
nursing care on-site, is available at the claimants marginal rate of
income tax.
Further details in relation to relief for health expenses are set out in
leaflet IT6 which is available on the Revenue website at
http://www.revenue.ie/en/tax/it/leaflets/it6.html.
Tax relief is also provided at the standard rate of income tax,
regardless of age, for medical insurance premiums paid to cover a
range of medical expenses. Since 2004, the relief also covers
premiums paid on dental insurance policies for non-routine dental
treatment. For the payments to qualify for relief, they must be made to
an authorised insurer listed in the Register of Health Benefit
Undertakings, established under the Health Insurance Act 1994.
Since 2001, the relief is granted under a tax relief at source system to
all holders of medical insurance irrespective of whether or not they
have a tax liability to offset the value of the relief. The subscriber pays
the premium net of tax relief and the insurer obtains a refund of the
relevant amount from the Revenue Commissioners.
As you will be aware, from 16 October 2013, tax relief for medical
insurance premiums has been restricted to the first 1,000 per adult
and the first 500 per child insured. Any portion of premium paid in
excess of these ceiling will no longer qualify for tax relief. The new
ceilings will ensure continuing support via the tax system for those
who purchase standard policies, while reducing Exchequer exposure
to more expensive policies.
It should be noted that there is no relief against Universal Social
Charge for either health expenses or medical insurance premiums.
However, it should be noted that payments from Department of Social
Protection such as the State Pension are exempt from the Universal
Social Charge (USC). In addition, individuals aged 70 and over,
provided their total income does not exceed 60,000, are not liable to
the top rate of charge and payments from the Department of Social
Protection will not be taken in to account in determining if an
individual has exceeded the 60,000 threshold.
Forecasting data on the potential economic effects of USC
abolition 26th November 2013
178 of 5 November 2013 (see below) if he will provide the forecasting
data referred to, regarding the modelling of household disposable
income in aggregate terms and projections for the way this income is
allocated between spending and savings, as well as the impact of
these decisions on tax revenue and employment, where disposable
income of 4 billion in aggregate terms was realised in the economy.
Original PQ: To ask the Minister for Finance if his Department
conducts modelling to forecast the way potential increases in a
persons disposable income might be distributed within the economy
in the present climate; for example if 4 billion was to be realised in
the wider economy by way of abolition of the USC, the way this might
impact upon the economy in terms of the percentage going into
savings, debt repayments, the purchase of goods and services and
so on; and the way this might translate in terms of additional VAT
receipts, greater activity in the domestic economy and job creation in
small and medium enterprises.

Reply
To begin, I would again stress that, given the current fiscal position of
the State, there is no real scope for a large-scale revenue stimulus on
the scale proposed by the Deputy.
When assessing the potential impact on the economy of such a
measure, my Department must weigh the short-term benefits on
economic output against the impact on the public finances. In this
regard research produced by the ESRI as part of its Medium-Term
Review of July 2013 (pg. 117-118) is informative. Using the HERMES
macroeconomic model, the ESRI tested the economic impact of a
series of fiscal shocks to the economy. It includes simulations of the
impact of a 1 billion adjustment in income tax, which is economically
similar to the USC.
The results of the research suggest an income tax multiplier of -0.6
that is, a 1 billion reduction in income tax results in additional GDP
of about 600m million over the forecast horizon. Employment would
be impacted positively by about 0.5 per cent.
The relatively low GDP multiplier likely reflects the open nature of
Irelands economy and the fact that increased demand would leak
out through imports. The simulations also include the assumption
that some part of a reduced tax burden would be saved rather than
spent by households. This positive impact on output must be
balanced against the impact on the public finances exerted through
lower tax revenues. The simulations suggest that the deficit would
increase by 0.5 percentage points of GDP and general government
debt by just over 2 per cent of GDP, both by the end of the forecast
horizon.
Given Irelands current fiscal position, we must necessarily ask if such
a measure would be prudent and whether it could be sustained over
the medium-term. Through the fiscal adjustment measures that the
Government has implemented, stability has been restored to the

public finances, the economy is growing and data from the second
quarter of the year show jobs being created in the last four quarters.
Irish sovereign yields are now at about 3 per cent, a fraction of the
highs of over 14 per cent reached in summer 2011. The improvement
in yields is due in large part to the Governments fiscal strategy which
has seen consistent deficit reduction. A reduced cost of borrowing for
the Government reduces the interest bill which has to be paid by the
taxpayer.
Costs of transferring Newbridge Credit Unions accounts &
systems to PTSB 26th November 2013
To ask the Minister for Finance if he will provide a breakdown of the
cost of transferring the accounts and systems from Newbridge Credit
Union to PTSB; if this figure is in the region of 4 million; and the way
this amount was arrived at.
Reply
The financial incentives agreement FIA between the Central Bank
and permanent tsb dated 10 November 2013, contains a provision for
the Credit Institutions Resolution Fund to cover up to 4.25 million in
restructuring and integration costs incurred by PTSB as part of the
transaction.
Under the FIA restructuring costs cover all vouched costs, including
VAT, reasonably and necessarily incurred by PTSB which directly
relate to the development, establishment and maintenance of a
recovery and underwriting function in PTSB with respect to the loans
transferred under the High Court Transfer Order. Integration costs
cover all vouched costs reasonably and necessarily incurred by PTSB
as a direct result of the transfer.
Under the FIA, restructuring costs are capped at 3 million and
integration costs are capped at 1.25 million, and costs claimed must
be incurred by PTSB within 2 years of the date of the FIA. The FIA is
available on the Central Bank website at www.centralbank.ie.

Property tax liability for houses sold in 2013 20th November
2013
To ask the Minister for Finance the position regarding payment of the
property tax where a house is sold in 2013, but the contract is not
finalised before 1 November 2013, thereby making the vendor liable
for the charge in 2014 although they would no longer own nor occupy
the property in that tax year; if the vendor is entitled to a refund from
Revenue in any circumstance; if the purchaser is entitled to a refund
from Revenue where the tax for 2014 formed part of the sale
agreement on the understanding at the time that there was a liability
on the property, but which is no longer the case following recent
clarification from Revenue regarding exemptions for non-first-time
buyers.
Reply
In accordance with the Finance (Local Property Tax) Act 2012 (as
amended), liability for Local Property Tax (LPT) will arise where a
person owns a residential property on the liability date, which was 1
May 2013 for 2013 and for subsequent years, 1 November in the
preceding year.
As I informed the House in my replies to a number of Questions on
this matter, most recently in my reply to Questions Nos. [49518/13]
and [49556/13] on 19 November 2013, where a liable person sells
their residential property between 2 November 2013 and 31
December 2013, provided that they owned the property on 1
November 2013, they will be liable to pay LPT on that property for
2014. I also noted that detailed guidance on LPT issues arising in the
context of the sale or transfer of a residential property was prepared
by the Revenue Commissioners in consultation with the Law Society
and is available on the Revenue website
athttp://www.revenue.ie/en/tax/lpt/sale-transfer-property.html.
For a tax such as LPT to function properly, legislation must specify a

liability date for the tax to have application for a particular year.
Whatever date is prescribed, the question of liability when there is a
change of ownership has to be managed, and I expect that the LPT
liability involved is likely to be factored in during negotiations between
the parties on the sale price and the closing date of a particular
contract.
An individual selling a property will often be purchasing another
property at around the same time. While a vendor who owns a
property on 1 November 2013 is liable for the 2014 LPT on that
property, if s/he does not purchase another property before 1
November 2013 s/he will not be liable for the 2014 LPT on that
replacement property whoever is the owner as of 1 November
2013 will be liable.
I am advised by the Commissioners that no refund of 2014 LPT
arises in the case of a vendor who owned the residential property on
1 November 2013, as s/he is the liable person on the relevant liability
date. A purchaser who buys a residential property after 1 November
2013 is not liable for LPT for 2014 and as such, the question of a
refund of LPT does not arise. However a person who purchases a
residential property after 1 November 2013 but on or before 31
December 2013 may qualify for an exemption from LPT for 2015 and
2016 provided they occupy the property as their sole or main
residence and continue to do so until the end of 2016.
Payment of the property tax by credit/debit card 12th November
2013
To ask the Minister for Finance the reason those paying the property
tax for 2014 using a credit or debit card cannot pay the tax in the year
in which it is due; and if he will consider extending the deadline for
such payments to the end of January 2014 or later.
Reply
Similar questions concerning payment of the 2014 LPT liability have

been raised by a number of Deputies previously and I provided a
detailed reply on 5 November to Questions Nos. 143 [47110/13], 202
[46491/13], 214 [46815/13], 215 [46879/13], 216 [46881/13], 229
[46999/13], 232 [47059/13], 239 [47101/13], and 252 (47136/13)
which addresses many of the issues raised by Deputies in these
Questions.
There is no requirement on any property owner to pay their 2014 LPT
before 1 January 2014. Furthermore, the Revenue Commissioners
have made payment options available which provide property owners
with options to pay in phased payments during 2014 or in one single
debit from their current account as late as 21 March 2014. Property
owners are fully entitled to change their chosen payment method for
2014, and also entitled to apply for a deferral of the tax if they
consider that they are entitled by reference to their financial
circumstances, by completing the LPT return on paper or online.
I am satisfied that the range of payment options are such that no
property owner has to pay their LPT liability for 2014 before the end
of this year unless they choose to do so and I note that the Chairman
of the Revenue Commissioners informed the Joint Oireachtas
Committee on Finance, Public Expenditure and Reform that large
numbers of property owners have been successfully filing returns and
selecting a payment option for 2014. The Committee was also
informed that, due to the volume of queries regarding Local Property
Tax (LPT) payment methods from people who filed their 2013 return
on paper, the Commissioners have extended the 2014 paper LPT
filing deadline from 7 to 14 November 2013.
Reduced VAT rates for the entertainment industry 12th
November 2013
reduced 9% VAT rate to the entertainment industry.
Reply

As you will be aware, the 9% reduced VAT rate applies to tourism
related activity in order to promote that industry. In this context,
various entertainment services already apply at the 9% rate, including
admissions to cinemas, theatres, certain musical performances,
museums, art gallery exhibitions, fairgrounds/amusement parks, open
farms, historical houses. The use of sporting facilities, including green
fees charged for golf and subscriptions charged by non-memberowned golf clubs, also apply at the 9% rate.
Furthermore, live theatrical or musical performances are exempt from
VAT, where alcohol drink is not available in the venue during the
performance.
Admission to and promotion of dances is liable to VAT at the 23%
standard rate. In addition, services by artists, bands and disc jockeys
to a venue promoter are also liable to VAT at 23%. The VAT rating of
goods and services is subject to the requirements of EU VAT law with
which Irish VAT law must comply. The EU VAT Directive does not
allow for the possibility of a reduction in the VAT rate to 9% for the
promotion of dances and the provision of such music services.
Income tax for the self-employed 5th November 2013
To ask the Minister for Finance the reason a self-employed person
pays more income tax than a PAYE earner when the Government is
trying to incentivise entrepreneurial activity.
Reply
For the purpose of this reply, it is assumed that the Deputy is referring
to entitlement to the PAYE tax credit. On that basis, the position is
that the PAYE allowance, as it was then, was introduced in 1980 to
improve the tax progression of PAYE taxpayers and to take account of
the fact that the self-employed generally then had the advantage of
paying tax on a preceding year basis. The argument was also made
at the time that the general scheme of allowances for expenses
discriminated against employees and in favour of other taxpayers.

There have been some changes since 1980. For example, the selfemployed now pay tax on a current year basis. In addition, the PAYE
allowance has become a tax credit. However, significant timing
benefits remain, depending on the accounting period used by the
taxpayer. In addition, the expenses regime remains somewhat more
liberal than that afforded to employees and therefore the selfemployed can actually pay less tax when compared to a PAYE worker
on the same income.
Not withstanding the above, to extend the PAYE tax credit to the selfemployed would also be extremely costly to achieve. However, as the
Deputy is aware, I did announce in my Budget Speech a package of
25 measures costing over 500m to promote jobs and growth. I
believe that these measures will assist new business and small
business and provide support for employers in almost every sector.
Incentivising entrepreneurship through changes to capital gains
tax 5th November 2013
To ask the Minister for Finance if he is considering making a
distinction in the capital gains tax regime to incentivise
entrepreneurial activity by way of returns to investors versus returns
from investment in non-productive speculative activity.
To ask the Minister for Finance the way planned changes to the
capital gains tax regime for 2014 in terms of entrepreneurial relief are
to be monitored over the course of 2014 in terms of their
effectiveness.
Reply
I propose to reply to questions 135 and 137 together as they relate to
the same matter.
The CGT entrepreneurial relief provided for by Finance (No 2) Bill
2013 will apply to active entrepreneurs who invest in new businesses,
engaged in relevant trading activities (as defined), carried on by them
personally or through qualifying companies controlled by them in

which they are full-time working directors. The relief is intended to
apply to productive enterprises that will generate employment and will
not therefore apply to passive investors or to investments in passive
activities.
The benefit of the proposed entrepreneur relief will arise on the
ultimate disposal by qualifying entrepreneurs of the chargeable
business assets in which they invest. These chargeable business
assets must be held for a minimum of three years and the other
applicable conditions must be satisfied to qualify for relief.
Taxpayers are required to include in their tax returns details of
chargeable assets acquired each year. However, it will only be on a
future disposal that entitlement to the relief can be determined.
Accordingly, it will be 2017 at the earliest, before any tax relief under
this provision will arise. From 2017, the relief may be claimed by
qualifying entrepreneurs in their tax returns. These returns will require
appropriate details in relation to the relief so that statistical
information will be available to establish the extent to which the relief
is availed of.
Improving the Employment and Investment Incentive Scheme
5th November 2013
To ask the Minister for Finance his views on whether that the EIIS
scheme is too complicated and if he will provide an update on the
changes that are planned to improve take-up of this scheme in 2014
and the way their effectiveness is to be measured throughout the
year.
Reply
The Employment and Investment Incentive (EII) is a tax incentive
which provides income tax relief for investment in certain corporate
trades. Relief is initially available to an individual at 30%, with a
further 11% tax relief available where it has been proven that
employment levels have increased at the company at the end of the

holding period. The EII commenced on 25 November 2011. Prior to
this the Business Expansion Scheme (BES) was in operation.
As part of Budget 2013 I announced a 10 point tax reform plan to
help small business. One of the measures in this plan was the
extension of the EII from its current expiration date of the end of 2013
to the end of 2020 in order to provide certainty to investors and
companies.
In addition to the extension of the scheme, I also announced the
inclusion of hotels, guest houses and self-catering accommodation in
the EII, subject to certain conditions.
In the recent Budget I also announced that the EII will be removed
from the high earners restriction for a period of three years in the
hope that it will stimulate further investment in SMEs.
I do not consider the scheme to be too complicated. When the EII
was introduced in 2011, it greatly simplified the application process
when compared to the process that had been in place under the BES.
Making the Employment and Investment Incentive more
competitive 5th November 2013
To ask the Minister for Finance if he has considered adapting the EIIS
scheme to make it more competitive similar to the EIS scheme in the
UK.
Reply
According to the UK Revenue website, the UK Enterprise Investment
Scheme (EIS) provides 30% relief for investment in qualifying
companies where shares are held for a minimum of three years.
The Employment and Investment Incentive (EII) is broadly similar to
the EIS. However, the level of tax relief available is more generous
than the UK scheme.
The EII provides tax relief of 30% on investments made in small and
certain medium-sized enterprises, including early stage enterprises,
with the possibility of a further 11% tax relief at the end of the three
year holding period. This additional 11% relief is not subject to the
high earners restriction.
In addition, as part of the recent Budget, I announced that the initial
30% relief will be removed from the high earners restriction for a
period of three years in order to encourage further investment in
SMEs.
The incentive was previously known as the Business Expansion
Scheme and was significantly amended in 2011 to target limited
Exchequer resources towards job creation. As part of these changes,
access to the incentive was made available to the majority of small
and medium-sized companies.
Amount raised in USC in 2014 22nd October 2013
To ask the Minister for Finance the amount of revenue he anticipates
the universal social charge will bring in in 2014; and if he will provide
a breakdown of this figure per income earner and tax band.
Reply
The Universal Social Charge (USC) is collected by the Revenue
Commissioners as a component of Income Tax. In Budget 2014, it is
forecast that Income Tax receipts of 17,045 million will be collected
in 2014 and it is expected that the yield from the USC will account for
just over 4 billion of that overall forecast.
I am informed by the Revenue Commissioners, that while the
necessary detailed basic data is not compiled in such a manner as
would enable an income distribution of expected receipts to be
provided, a modelled distribution of the estimated amount of USC,
due for the tax year 2014, by reference to projected incomes for 2014,
has been compiled and is set out in the table below.
I am also informed by the Revenue Commissioners that the figure for
total USC provided in the table is a projected estimate of the total
USC liability in respect of the tax year 2014 and is not intended to
correspond to the cash receipts expected to be collected in the

corresponding calendar year. Figures of cash receipts are subject to
timing arrangements and can also be distorted by cash flow
adjustments.
The figures are estimates from the Revenue tax forecasting model
using actual data for the year 2011, adjusted as necessary for
estimated income and employment trends in the interim.
These are, therefore, provisional and likely to be revised.
It should be noted that the numbers of income earners shown in the
table counts a married couple who has elected or has been deemed
to have elected for joint assessment as one tax unit, although USC is
an individualised charge and as such the estimated liability is
calculated on the basis of individual incomes. Income range values
commence in the table at 10,036, which is the point of income at
which liability to USC commences.
It should be noted that Gross Income is as defined in the Revenue
Statistical Report 2011.
To see table, click here.
As previously indicated the necessary detailed basic data is not
compiled in such a manner to enable expected receipts to be broken
down by tax band. I trust that the data broken down by income bands
as shown will be of assistance to the Deputy.
Exemptions to capital gains tax for entrepreneurs 8th October
2013
To ask the Minister for Finance if he has considered introducing an
exemption to capital gains tax along the lines of the entrepreneurs
relief currently in place in the UK (details supplied).
Details: In 2010 the UK introduced an exemption to Capital Gains Tax
known as Entrepreneurs Relief. This provides a 10 million pound
lifetime capital gains allowance that will be taxed at only 10 per cent,
with some simple eligibility limitations to exclusively target
entrepreneurs eg. you must actually have worked in the company and
own at least 5 per cent of it.

Reply
Preparations for Budget 2014 and the consequent Finance Bill are
ongoing. It would not be appropriate for me to comment on what
changes, if any, may be introduced in capital gains tax or other taxes.
I will, however, bear in mind the Deputys suggestion in my
preparations for the Budget.
Property Tax raised by each city and county council 1st
October 2013
To ask the Minister for Finance the amount of property tax that has
been raised this year and the anticipated amount to be raised in a full
year, broken down by electoral constituency and by local authority.
Reply
I am advised by the Revenue Commissioners that compliance data
for Local Property Tax (LPT) are only available broken down by city
and county councils nationally and the most up to date figures
available are published on the Revenue website at
http://www.revenue.ie/en/tax/lpt/lpt-preliminary-data.pdf. More up-todate data will be published in due course.
The Commissioners further advise it is not possible to state at this
point the precise amount of LPT which is expected to be collected for
2013 or 2014 for each local authority. There are a numbers of factors
which could affect that figure, including the continuation of the very
strong level of voluntary compliance that was achieved in 2013, the
impact of Revenues national compliance programme to follow-up on
those liable persons who have failed to meet their LPT obligations for
2013 and the on-going level of deferrals of LPT. However, since the
LPT charge for 2013 was for a half year, a reasonable estimate at this
stage in respect of 2014 would be to double the published figures for
each local authority.
9% VAT rate for tourism related services 1st October 2013

To ask the Minister for Finance if calculations of the cost of the 9%
VAT reduction to the Exchequer at circa 350 million each year takes
in to account increased activity in the relevant sectors and the
financial benefit to the economy in that same year, including not just
money spent in these areas but revenue generated and also jobs
created and the exchequer benefit of this.
Reply
The 9% reduced VAT rate for tourism related services was introduced
in July 2011 as part of the Government Jobs Initiative. The measure
was designed to boost tourism and create additional jobs in that
sector. The measure was estimated to cost 120 million in 2011,
350 million in 2012, 350 million in 2013, and 60 million in 2014.
The cost of the VAT reduction was offset by the 0.6% levy on pension
fund, a measure which is due to expire next year. As the rate was
introduced as a temporary, targeted measure, failure to revert the 9%
rate to 13.5% would give rise to a significant annual Budget shortfall
that would have to be found elsewhere.
After a sharp fall in activity in the years to 2011, some of the sectors
impacted by the reduced VAT measure have experienced growth in
employment. This is down to a number of factors, including the overall
stabilisation in domestic demand over the period. The attractiveness
of Ireland as a tourist destination has also been positively impacted
by the improvement in price competitiveness due to inflation at or
below the euro area average for the last five and a half years. It
should be stressed that all factors, including the economic impact and
the cost of the measure, are taken into consideration when analysing
possible tax changes.
Any proposal to maintain reduce the VAT rate from the 13.5% rate will
be considered in the context of the Budget.
USC rates for those over 70 1st October 2013
To ask the Minister for Finance his views on a matter regarding

Universal Social Charge rates for those over 70 years of age (details
supplied).
Details: For those over 70 years of age on an aggregated income of
60,000 or less, USC rates are 2% on the first 10,036 and 4% on
the balance but for those on an aggregated income of over 60,000,
USC rates are 2% on the first 10,036, 4% on the next 5,980 and
7% on the balance. This means that if income is 60,0001, an
additional 1,319 is payable. I would suggest that the 7% rate should
apply only to that portion of the income over 60,000.
Reply
As the Deputy will be aware, when the USC was introduced in Budget
2011, those aged 70 years and over were not liable to the top rates of
charge. The maximum rate of charge for such individuals was 4%
irrespective of the level of their income, unless they had selfemployment income in excess of 100,000 for a tax year, in which
case the maximum rate was increased to 7% on the amount of
income in excess of 100,000. However, given the current budgetary
constraints and the need to raise revenue, the Government decided in
Budget 2013 that the reduced rates of USC for those age 70 years
and over, and medical card holders, with an income in excess of
60,000, would be discontinued from 1 January 2013.
Although the introduction of a step effect is never ideal, it is
necessary to achieve the desired yield. Similar step effects can also
be seen for the threshold at which the 2% rate of USC applies.
It is important to point out that payments from the Department of
Social Protection such as the State Pension are exempt from the
USC. Furthermore, such payments will not be taken in to account in
determining if an individual has exceeded the 60,000 threshold.
This measure ensures equity between all citizens with incomes in
excess of 60,000.
Voice recording legislation for the financial services sector

24th September 2013
To ask the Minister for Finance if he has considered a proposal
(details supplied) regarding voice recording legislation in the financial
services sector; and if he will make a statement on the matter.
Details: In November 2011 the Financial Standards Authority in the
UK enacted legislation stating:
with effect from 14th November 2011 it will be compulsory for all UK
regulated financial services firms to record all relevant conversations
whether in the form of landline or mobile/cell telephone calls, or
electronic communications such as e mail, SMS and instant
messaging
Irish law does ensure the recording of certain fixed/landline calls but
holds no such requirement in relation to mobile, as you can imagine,
this presents a very easy method for individuals to circumvent the
regulations. The reason UK legislators have brought this successfully
to force had been around a number of insider-trading cases, where
traders & brokers simply made calls from their mobile phones
knowing they couldnt be monitored or caught.
Considering the number of high profile failures and issues we have
had on the financial and banking front, I would have thought that a
simple regulatory practice such as this would be on top of the list for
the Government and regulators.
Reply
The issue of telephone recording by financial service providers,
including its application to mobile telephony, is dealt with through EU
legislation. Under the current MiFID (MiFID I), there is Member State
discretion in relation to imposing a mandatory obligation on
investment firms to record telephone conversations relating to client
orders. Under the transposing MiFID Regulations (Statutory
Instrument 663 of 2007) the Central Bank may, following
consultation, impose additional obligations on investment firms

relating to the recording of telephone conversations or electronic
communications involving client orders.
The Deputy should be aware of current EU legislative developments
in relation to this issue, as, without prejudice to the current powers of
the Central Bank, these will determine the shape of any future
legislation in this area. In this regard, the issue of telephone
recordings featured in the discussions under the Irish Presidency on
the Markets in Financial Instruments Directive (MiFID II) and the
Market Abuse Regulation (MAR).
The Irish Presidency secured a Council agreement in MiFID II and an
agreement between Council and European Parliament in relation to
the MAR. The provisions in relation to telephone recording by
investment firms and other financial services providers were
strengthened in both files. In relation to MiFID II, the Council text
obliges investment firms to record telephone conversations and
electronic communications relating to client orders and when dealing
on own account, and to take all reasonable steps to prevent an
employee or contractor from using privately-owned equipment which
the investment firm is unable to record or copy. In relation to market
abuse, which I understand is both the main focus of the Deputys
question and primary driver of the UK legislative changes referred to,
the MAR agreement ensures that the competent authorities can
require the handing over of existing recordings of telephone
conversations, electronic communications or other data traffic records
held by investment firms, credit institutions or other financial
institutions.
The transposition or implementation date for the MAR has not yet
been determined as a technical alignment MiFID II will be required
when the negotiations between the Council and the European
Parliament have concluded on that file. At that point, there will be
certainty as to the obligations and discretions of Member States on
this issue.
Following the adoption of both MiFID II and MAR my Department and
the Central Bank, as the competent authority, will be in a position to
best determine the precise legislative amendments that are required,
or where Member State discretion is allowed for, are most
appropriate.
Homeowners in negative equity unable to rent elsewhere 24th
September 2013
To ask the Minister for Finance his plans to alter the current state of
affairs whereby those homeowners whose property is in negative
equity find it difficult to rent elsewhere (details supplied).
Details: Those whose property is in negative equity and wish to rent
out this property and live in rental accommodation elsewhere (in
order to accommodate a growing family or find employment in
another locality). These people face NPPR charges, no longer benefit
from mortgage interest relief and can only benefit from a 75%
deduction on rental income from their residential property.
Reply
The position is that mortgage interest relief is available in respect of
interest paid on qualifying loans taken out on or after 1 January 2004
and on or before 31 December 2012 and such relief applies up to and
including the tax year 2017.
As you may be aware, mortgage interest relief is available, at varying
rates and subject to certain ceilings, in respect of interest paid by an
individual on a loan used by that individual for the purchase, repair,
development or improvement of his/her sole or main residence.
Finance Act 2009 introduced a cap of 75% on the amount of interest
on loans used to purchase, improve or repair rented residential
property, that can be deducted in computing rental profit for tax
purposes. The restriction applies to interest accruing on or after 7
April 2009. It does not apply to loans in respect of rented commercial
property.
I am advised by the Revenue Commissioners that rental profit for tax
purposes is the gross rental income less allowable expenses incurred
in earning that rent. In computing the amount of rental profit, only
those deductions that are specified in section 97(2) of the Taxes
Consolidation Act 1997 are allowable as deductions against the gross
rental income. The main deductible expenses are:
any rent payable by the landlord in the case of a sub-lease;
the cost to the landlord of any goods provided or services rendered
to a tenant;
the cost of maintenance, repairs, insurance and management of the
property;
the interest paid on borrowed money used to purchase, improve or
repair the property (which, in the case of residential property, is
restricted to 75% of the interest and is subject to compliance with
PRTB registration requirements for all tenancies that existed in
relation to the property in the relevant year); and
payment of local authority rates.
In addition, wear and tear capital allowances are available in respect
of the capital expenditure incurred on fixtures and fittings provided by
a landlord for the purposes of furnishing rented residential
accommodation. These allowances are granted at the rate of 12.5%
per annum of the actual cost of the fixtures and fittings over a period
of 8 years.
The NPPR charge would be a matter for the Minister for the
Environment, Community and Local Government.
It is the standard practice for the Minister for Finance to review all tax
expenditures and reliefs in the run up to annual Budget. It is also a
longstanding practice of the Minister for Finance not to comment, in
advance of the Budget, on any tax matters that might be the subject
of Budget decisions.
A freephone number for Revenue 18th September 2013
To ask the Minister for Finance if he is considering introducing a

freephone number to contact Revenue in view of the fact that mobile
devices cannot avail of the current freephone number and so many
households no longer have landlines.
Reply
I am advised by the Revenue Commissioners that they provide
freephone contact numbers for certain specific services. For
example, Revenue operates a Confidential Freephone line (1800 295
295) for reporting information regarding the smuggling of drugs and
the smuggling or illicit sale of tobacco, alcohol or road fuel. The
annual Revenue Budget helpline (1800 314 414) is also a freephone
number.
I am further advised that the Revenue website provides
comprehensive lists of contact numbers for various offices around the
country including details of low cost telephone numbers (1890 LoCall)
for their most popular services. Where these contact details are
presented, the Revenue website also clearly indicates that rates
charged for the use of 1890 (LoCall) numbers may vary among
different service providers and recommends that customers only ring
1890 numbers using a landline as calls made using mobile phones
may be expensive.
The Revenue Commissioners also advise that they are continually
seeking ways to reduce telephone call costs for customers contacting
them and in this context they are currently exploring alternative
telephone service options.
Meeting with the Irish Society of Chartered Physiotherapists
17th July 2013
To ask the Minister for Finance his plans to meet representatives of
the Irish society of Chartered Physiotherapists to discuss amending
Section 469 of the Taxes Consolidation Act 1997.
Reply

Income tax relief in respect of health expenses is allowable in
accordance with section 469 of the Taxes Consolidation Act 1997.
This legislation provides for tax relief for health expenses incurred in
the provision of health care. Health care is defined for the purposes of
that legislation as the prevention, diagnosis, alleviation or treatment of
an ailment, injury, infirmity, defect or disability and includes care
received by a woman in respect of pregnancy. Health care does not
include routine ophthalmic or dental treatment.
The section provides that tax relief must be either for the costs of the
services of a practitioner, defined as a person registered on the
register established under the Medical Practitioners Act 2007, or
diagnostic procedures carried out on the advice of a practitioner,
which includes physiotherapy or similar treatment prescribed by a
practitioner. Eligibility for tax relief is limited to expenses relating to
treatment considered necessary and appropriate by a qualified
practitioner.
Section 469 of the Taxes Consolidation Act 1997 consolidated all
previous legislation pertaining to relief for health expenses, in
particular section 12 of Finance Act 1967 which introduced the relief
in the first instance. That section also required that physiotherapy or
similar treatment be prescribed by a practitioner before qualifying for
relief. This requirement has, therefore, been part of the qualifying
criteria since the introduction of relief for health expenses and I am
advised by the Revenue Commissioners that guidance and
instructions to staff have remained unchanged in this regard.
This issue was raised during the debates in the Seanad on Finance
Bill 2013, during which I agreed to re-examine the matter during the
course of this year.
My officials are currently in the process of examining the issue and
have requested additional information from the Irish Society of
Chartered Physiotherapists to assist them in the examination of the
matter. To date, the additional information sought has not been

provided.
Furthermore, I am advised that the Irish Society of Chartered
Physiotherapists recently met with the Minister for Health, Dr. James
Reilly T.D., on this issue and I am currently awaiting his views on the
issue.
When the analysis is completed and the findings are presented to me,
I will make any necessary decisions in the context of Finance (No. 2)
Bill 2013.
Universal Social Charge (Pension Deductions) 21st June 2013
To ask the Minister for Finance if it is possible that some persons will
end up paying the universal social charge on their pension twice
(details supplied)..
I am currently payying into a pension and I am charged USC on that
amount (but not PAYE). My understanding is when I become in
receipt of that pension I will also need to pay USC on my pension.
Surely the fact that I will end up paying USC on my pension twice is
unconstitutional? I would appreciate a bit of clarity on the matter as I
have spoken with my payroll department and revenue and both agree
that the double taxation seems a bit strange.
Reply
The position is that the Universal Social Charge (USC) was
introduced from 1 January 2011 to replace the Income Levy and the
Health Levy. It was a necessary measure to widen the tax base,
remove poverty traps and raise revenue to reduce the budget deficit.
The USC is an annual tax payable on an individuals total income in a
year, subject to a number of exemptions and reliefs. In particular, an
individual is not liable to pay USC where his or her total income in the
tax year does not exceed 10,036. In addition, payments from the
Department of Social Protection such as the State Pension are
exempt from the USC and such payments will not be taken in to
account in determining if an individual has exceeded the 10,036

threshold.
In addition, individuals in receipt of a full medical card or aged 70 and
over, provided their total income does not exceed 60,000, are not
liable to the top rate of charge.
In computing the USC payable in a year, contributions to a pension
fund are not taken into account to reduce the amount of USC payable
as would be the case with income tax. As such, the USC payable by
an employee is charged on the persons gross income.
Pensions other than state pensions, made by any state or territory,
form part of an individuals income for USC purposes.
Offsetting the Local Property Tax against Home Repairs 11th
June 2013
To ask the Minister for Finance if he is considering offsetting the
liability of the local property tax against the cost of home repairs
(details supplied).
The tax will lead to properties falling into disrepair as people who
cant afford to pay the tax will not be able to do necessary
maintenance as they struggle to find money for the tax. If we have to
have this unfair tax there should be some sort of system where by
you can offset half of your liability against repairs. The repairs would
be carried out by registered and tax compliant trades men thus
creating employment. The revenue would still get some income by
getting half, or what ever percentage was not used in repairs and the
property stock of the state would be maintained to a higher standard
as people would be more inclined to pay for the upkeep of their
houses then to pay the government this unfair levy.
Reply
The Government decided a universal liability to the LPT should apply
to all owners of residential property with limited exemptions. Limiting
the exemptions available allows the rate to be kept low for those liable
persons who do not qualify for an exemption. There are provisions

permitting deferral of the tax in certain circumstances, targeted at
cases of need where there is genuine inability to pay the tax.
There is no provision for offsetting liability against home repairs, nor
is it proposed to introduce such a relief.
Making Home Maintenance and Repairs Tax Deductible 23rd
May 2013
To ask the Minister for Finance if he is considering making the cost of
home maintenance and repairs tax deductible, as is done in Sweden,
in order to eliminate the growing black economy.
Reply
It is a longstanding practice of the Minister for Finance not to
comment on any tax matters that might be the subject of Budget
decisions. However, I will consider the Deputys proposal in the
context of the forthcoming Budget and Finance Bill.
In addition, I would draw the Deputys attention to existing grants
available from the Sustainable Energy Authority of Ireland (SEAI) for
energy efficiency works completed in homes. These grants are
available where approved contractors are employed to complete the
relevant works.
The Way Student Residences will be valued for the Local
Property Tax 16 April 2016
To ask the Minister for Finance the way student residences are to be
valued for the local property tax.
Reply
The Finance (Local Property Tax) Act 2012 (as amended) defines the
chargeable value of a residential property as the price that the
unencumbered fee simple of the property might be expected to fetch
on a sale on the open market were the property to be sold on the
valuation date in a particular year in a manner that would secure the
best possible price for the property and with the benefit of any access
to the property that would have existed prior to the sale. The open
market valuation applies to all types of residential property and
student residences are no different.
As Local Property Tax (LPT) is a self-assessed tax, the liable person
for a particular property is obliged to determine the market value of
the property on 1 May 2013. If there are particular characteristics of
the property relating to it being a student residence that would be
expected to positively or negatively affect its market value, these
should be taken into account in establishing the market value of the
property.
I am informed by the Revenue Commissioners that, because of the
particular ownership arrangements that were put in place to facilitate
investment in some of the properties that were constructed under the
student accommodation tax incentive scheme, a person may not own
an individual residential unit but may instead own a share in all of the
residential units in a particular development. This type of coownership arrangement does not have any effect on valuation for
LPT purposes and each residential unit should be valued separately.
However, only one person will be designated by the Revenue
Commissioners to submit the LPT Return form and to pay the tax.
In cases where the student residences are owned by a college or
other educational institution, it is the college that is responsible for
valuing the residences and paying the LPT. Again, this has no effect
on valuation.
Exempting Student Residences from the Local Property Tax 16
April 2013
To ask the Minister for Finance if he is considering an exemption for
student residences from the local property tax.
Reply
The Finance (Local Property Tax) Act 2012 sets out how the tax is to
be administered and provides for the collection of Local Property Tax

(LPT).
Student residences will be subject to LPT unless the premises qualify
for an exemption or relief for any other reason. I have no plans to
introduce a specific exemption for student residences.
Extending the Local Property Tax Deadline 16 April 2013
To ask the Minister for Finance if he is considering extending the local
property tax deadline beyond the 7 May 2013 for written submissions
and the 28 May 2013 for electronic submissions for persons who
receive their local property tax return form late from the revenue.
Reply
The Finance (Local Property Tax) Act 2012 (as amended) sets out
how the tax is to be administered and provides that a liability for Local
Property Tax (LPT) will arise where a person owns a residential
property on the liability date which will be 1 May 2013 for the year
2013.
A key aspect of the work undertaken by Revenue was the
development of a comprehensive Register of residential properties in
the State. This Register is being used to issue correspondence to
property owners and work is still in progress to ensure, as far as
possible, that all property owners will be contacted. On 11 March this
year, Revenue commenced the issue of LPT Returns to owners of
1.66 million properties. I am informed by the Revenue Commissioners
that by 10 April, LPT Returns had issued for about 96% of residential
properties on the Register.
I am further advised by the Commissioners that LPT is a selfassessed tax and therefore liable persons are obliged to calculate the
tax due based on their assessment of the market value of their
property, file their Return by the relevant deadline and pay the tax
due. This obligation applies to all owners whether or not they receive
a Return from Revenue. Where an owner is not on Revenues
Register a Return will not issue. However, they are still obliged to
complete and file a Return by the relevant deadline (7 May for paper
filers and 28 May for electronic filers).
As part of its media campaign Revenue will advise property owners
this week that, if they have not yet received a Return from Revenue,
they should contact Revenues LPT Helpline on 1890 200 255 or
access the online system on Revenues website to file their LPT
Return. I have been advised by the Commissioners that even where a
property owner has not received a Property ID and PIN code from
Revenue, they will still be able to file their Return online.
As the Deputy is aware, LPT is payable on 1 July, and Revenue has
put in place a wide range of payment options to enable liable persons
to select the one that best suits their circumstances, including
payment by instalments in various ways. The logistics of ensuring that
paper LPT returns are processed in time to enable the payment
arrangements selected by the liable person to be put in place in time
for the payment date are significant, and accordingly it is necessary to
maintain the filing dates of 7 May for paper filers. The filing date of 28
May for online filers is the defacto extension.
The LPT paper return is very short just two pages. The on-line
system is easier than paper, with built in prompts and calculators. In
either case it will be possible for liable persons to quickly complete
and submit a return.
I can confirm that I have no plans to extend the deadline for
submitting Local Property Tax returns beyond the dates mentioned.
A Revenue Email for Local Property Tax Queries 16 April 2013
To ask the Minister for Finance if he is considering putting in place a
revenue email address to cater for email queries regarding local
property tax.
Reply
I am advised by the Revenue Commissioners that customers may
email their queries to the LPT Branch at the following email address:
lpt@revenue.ie. This email address was recently published on the
Revenue website.
Extending the reduced VAT rate for certain goods and services
beyond 2013 16 April 2013
To ask the Minister for Finance if is he considering extending the
reduced VAT rate for certain goods and services beyond the 31 of
December 2013.
Reply
Any proposals to maintain the 9% rate into 2014 will be considered in
the context of Budget 2014.
Profits and Repatriated Profits of Foreign Retailers 26th March
2013
To ask the Minister for Finance if it is possible to ascertain the profits
earned by foreign retailers operating here; and if he will distinguish
between the element that remains here and that which is repatriated
abroad.
Reply
I am informed by the Revenue Commissioners that the relevant
information available is the total amount of gross trading profits
returned by all companies trading in the retail sector and referenced
under NACE Codes 4711 to 4799 and also code 4532. This includes
retail sales of motor vehicles. The available information is derived
from corporation tax returns for the year 2010, the latest year for
which the necessary detailed information is available.
The gross trading profits returned by companies with these NACE
codes was 2.4 billion for 2010.
The sector identifier used on the tax records is based on the 4 digit
NACE code (Rev. 2) which is an internationally recognised
economic activity code system. The NACE codes are not essential for
the assessment and collection of taxes and duties and the correct
allocation and maintenance of these codes is subject to the limit of
available resources. NACE code classifications on tax records are
compiled by reference to the primary area of economic activity
reported by individual and corporate taxpayers on their own behalf
and the taxes collected are allocated to those codes without reference
to the precise economic activity which generated them. While the
accuracy of the NACE codes on tax records is sufficient to underpin
broad sector-based analyses there will undoubtedly be some
inaccuracies at individual level. This should be borne in mind when
considering the information provided. The sector identified for this
reply represents the closest equivalents in the NACE code system to
the sector mentioned in the question.
I am also informed by the Revenue Commissioners that it is not
currently possible to separately identify from their records the amount
of these profits that relate to foreign owned companies nor to identify
the amount of these profits that are repatriated abroad.
The CSO has recently broken down economic activity by foreignowned multinational sectors and indigenous
http://www.cso.ie/en/media/csoie/releasespublications/documents/ec
onomy/2011/fmeos20062011.pdf.
The threshold for inclusion in the foreign-owned category is if 85 per
cent or more of the turnover for the sector is accounted for by foreignowned multinationals. For Ireland this includes software, chemicals
and some other sectors, but not retail.
On the issue of profits, it is assumed that foreign-owned retailers
generally repatriate profits abroad. However in net terms some profits
will remain in Ireland, to the extent that shareholders of these firms
are Irish residents.
Household Income and the Property Tax 13th March 2013
To ask the Minister for Finance if he is considering other ways of
taking into account household income when calculating property tax.
For Minister for Finance, Michael Noonans reply please click here.
Making the Property Tax deductible against rental income- 13th
March 2013
Reply
Minister for Finance ( Michael Noonan):
As I stated in my reply to a parliamentary question from Deputy
Grealish yesterday (12 March 2013), the Inter-departmental group,
chaired by Dr Don Thornhill to consider the design of a property tax
(the Thornhill Group), recommended that the Local Property Tax
(LPT) paid in respect of a rented property should be deductible for
income tax or corporation tax purposes, in a similar manner to
commercial rates. However, the Group recognised the considerable
pressures on the public finances and the need to bridge the gap
between expenditure and revenue. For this reason, the Group
suggested that consideration be given to phasing in deductibility over
a period of years. The Group also considered that it is for
Government, having regard to the prevailing budgetary situation, to
decide on the time span for phasing-in deductibility and on what
percentage of LPT to allow as a deduction from gross rents for tax
purposes.
There is no provision in the current legislation for such deductions.
While it is the intention of the Government to introduce such a
provision on a phased basis, neither the manner in which this will
happen or the timing have yet been decided.
The Impact of the Property Tax on the Market- 13 March 2013
To ask the Minister for Finance if his Department has calculated the
potential effect the property tax will have on the property market.
Reply
Work carried out by researchers in the Economic and Social
Research Institute (ESRI) before the introduction of the Local
Property Tax concluded that a property tax at a rate of 0.4% would
result in a small increase in the user cost of housing, thereby putting

some downward pressure on housing demand. The Local Property
Tax rate of 0.18% (for houses up to 1m in value) is less than half the
rate used in the ESRI analysis, and, as such, the impact on housing
demand is likely to be minimal.
In addition, the property rental market is a competitive market, with
many suppliers and renters. Upstream costs such as the Local
Property Tax are likely to be passed through in the rental market and
as such will not create a disincentive to purchase houses relative to
renting.
Excise returns by category (Jan 2011 Feb 2013) 12th March
2013
To ask the Minister for Finance if he will provide a breakdown in
excise returns by category and by month from January 2011 to
February 2013.
Reply
The Minister for Finance ( Michael Noonan):
The breakdown in excise returns by category and by month from
January 2011 to February 2013 can be seen here.
Tackling the illegal cigarette trading business 19th February
2013
To ask the Minister for Finance his plans to tackle the illegal cigarette
trading business, in particular the open selling of cigarettes in
pedestrianised areas of the city centre.
Reply
I am informed by the Revenue Commissioners that combatting the
illegal tobacco trade is, and will continue to be, a very high priority for
them. The Commissioners Strategy on Combating the Illicit Tobacco
Trade (2011-2013), which is published on the Revenue website
(www.revenue.ie), includes a wide range of measures designed to
target those engaged in the supply and sale of illicit tobacco products
and very significant resources will be devoted to this issue in 2013.

This multi-faceted strategy includes:
the ongoing analysis of the nature and extent of the problem,
developing and sharing intelligence on a national, EU and
international basis,
the ongoing review of operational policies by a high-level group
within Revenue that is chaired by one of the Commissioners
personally,
the development of analytics and detection technologies, and
the optimum deployment of resources at both point of importation
and within the country to intercept and seize contraband products and
to prosecute those involved.
As regards Dublin city centre, Revenue actively monitors the illegal
tobacco trade and has identified certain areas as particular black
spots for the sale of illicit tobacco products. Revenue is currently
engaged in an ongoing range of measures targeting those involved.
Officers routinely conduct high visibility patrols aimed at disrupting the
sale and supply of tobacco products in areas in question. In
November 2012, Revenue increased the number of patrols in the
areas concerned. Revenues presence in these areas has also been
bolstered by the deployment of both the tobacco dog unit and marked
vehicles during certain targeted operations. In 2012, 5 cases were
referred for prosecution in relation to illegal trading in tobacco
products in the city centre. Revenue expects a number of further
prosecutions for such cases to come before the courts in 2013.
Moreover, in tandem with ongoing high visibility patrols of the area,
Revenue personnel are actively engaged in covert surveillance and
test purchasing for the purpose of gathering intelligence with a view to
identifying and prosecuting the suppliers of illicit tobacco products in
the areas concerned.
At a national level, interception of illicit tobacco products is achieved
through a combination of risk analysis, profiling, intelligence and the
screening of cargo, vehicles, baggage and postal packages. Revenue

officers also target the illicit trade at the post-importation level by
carrying out intelligence-based operations and random checks at
retail outlets, markets and private and commercial premises.
Revenue works in close cooperation with other relevant agencies,
both nationally and internationally. There is extensive cooperation
between Revenue and An Garda Sochna. The relevant agencies in
the State and in Northern Ireland work closely together, through a
cross-border group on tobacco enforcement, to combat the organized
crime groups that are responsible for a large proportion of the illegal
tobacco market. In addition, cooperation takes place with other
Revenue administrations and with the European Anti-Fraud Office,
OLAF, in the ongoing efforts to tackle the illicit trade in tobacco
products at international level.
Considerable success has been achieved by Revenue in combating
the illegal trade. Details of the quantities of cigarettes seized each
year since 2005 are set out in the following table.
Year -Quantity of cigarettes seized (millions)
2005 51.3
2006 52.3
2007 74.5
2008 135.2
2009 218.5
2010 178.4
2011 109.1
2012 95.6
The quantity of cigarettes seized in a given year can be influenced
significantly by the occurrence of a particularly large seizure or
seizures. For example, the quantity of cigarettes seized in 2009
includes one exceptional seizure of some 120 million cigarettes that
were uncovered on a vessel at Greenore, Co. Louth.
Moreover, the Revenue Commissioners have had considerable
success in detecting and prosecuting persons involved in the illicit

trade. For example, in 2012, there were 57 convictions for tobacco
smuggling, resulting in 26 custodial sentences being handed down by
the Courts (of which 7 were suspended) as well as fines totalling
93,550. In addition, there were a further 75 convictions connected
with the sale or keeping for sale of unstamped tobacco products,
resulting in 21 custodial sentences (14 of which were suspended) as
well as fines of 153,050.
Revenue is committed to ensuring that the highest possible levels of
seizures of illicit products are achieved on an ongoing basis, and that
those responsible for the smuggling, supply or selling of illicit products
are prosecuted, and will ensure that this work continues to have the
high priority that has been accorded to it to date.
Amount to be raised from increase in excise on bottles of wine
19th February 2013
To ask the Minister for Finance the amount that is expected to be
raised from the increase in excise duty on a bottle of wine introduced
in Budget 2013.
Reply
The 1 increase on excise duty on a bottle of wine announced in
Budget 2013 is expected to yield 60 million.
Nuclear Weapons (Prohibitions of Investments) Bill 2012 7th
February 2013
To ask the Minister for Finance if he will consider transporting
elements of the Nuclear Weapons (Prohibitions of Investments) Bill
2012 into one of the forthcoming Finance Acts thereby prohibiting
investment of public moneys in companies that are involved in the
manufacture of nuclear weapons, their components or delivery
systems and compelling the National Pension Reserve Fund to divest
circa 10 million of public money that the fund currently has invested
in such companies.
Reply
As the Deputy will be aware, the Government announced the
establishment of the Strategic Investment Fund (SIF) in September
2011. The SIF will channel commercial investment from the National
Pensions Reserve Fund (NPRF) towards productive investment in the
Irish economy, following appropriate changes to the legislation under
which the NPRF operates. As well as money from the NPRF, the SIF
will seek matching commercial investment from private investors and
target investment in areas of strategic significance to the future of the
Irish economy.
In the light of these proposed changes, I would not intend at this time
to bring forward proposals for legislation to amend the investment
mandate of the NPRF in the way envisaged by the Deputy.
Property tax paid in respect of rental property deductible for
income tax purposes? 6th February 2013
86 of 16 January 2013, if he intends to make property tax paid in
respect of a rented property deductible for income or corporate tax
purposes; if this provision will be introduced on a phased basis; and
the way that such phasing will work..
Reply
The Thornhill Group, the interdepartmental group chaired by Dr Don
Thornhill to consider the design of a property tax, recommended that
at least a portion of the Local Property Tax paid in respect of a
rented property should be deductible for income tax or corporation tax
purposes, in a similar manner to commercial rates.
This is not provided for in the Finance (Local Property Tax) Act 2012
but it is the intention of the Government to introduce deductibility of
LPT on a phased basis. The manner or timeframe in which this will
happen has not been decided. Such change would be provided for by
way of primary legislation.

Employment practices in the civil service 6th February 2013
To ask the Minister for Finance if there are any retired public sector
workers from his Department, or any other part of the public sector,
currently on his Departments payroll, for example, for sitting on a
committee or preparing a report, but not exclusively these two areas;
the number on the payroll; the cost to his Department; the services
being delivered for this money; and the way that the positions were
originally advertised.
Reply
Information regarding the number of retired public servants who have
been re-hired is detailed in the Appropriation Accounts. The
Appropriation Accounts are available online at www.audgen.gov.ie.
One former staff member is providing contractual services to this
Department and is paid at a per diem rate.
I am advised by the Revenue Commissioners that having examined
their Personnel records, Declarations received following the
implementation of the Public Service Pension Related Deduction, and
Declarations under Section 51 (Duty to make declarations, etc.) of the
Public Service Pensions (Single Scheme and Other Provisions) Act
2012, that they have one such case, a retired member of the Defence
Force is currently employed by Revenue, he is in receipt of a Defence
Forces Pension, they have no record of any other such case.
USC rates for the self-employed 16th January 2013
To ask the Minister for Finance the reason self-employed persons pay
a higher rate of universal social charge on their earnings.
Reply
The USC was introduced from 1 January 2011 and replaced the
Income and Health Levies. The marginal rate for each of these levies
was 6% and 5%, respectively, or 11% in total. The marginal rate for
the USC was 7%. Taken in isolation the introduction of the USC,
therefore, would have had the effect of reducing by 4 percentage
points the top marginal tax rates for both PAYE and self-employed
income earners paying at those rates. At the same time, the PRSI
ceiling for PAYE taxpayers, which then stood at 75,036, was
abolished which had the result of increasing by 4 percentage points
the top marginal tax rate for PAYE taxpayers. So the two changes
the introduction of the USC and the abolition of the PRSI ceiling-taken
together meant that the marginal tax rate for PAYE taxpayers
remained unchanged.
In the case of the self-employed, there was no PRSI ceiling as the
PRSI income ceiling for the self-employed had been abolished in
Budget 2001. Therefore, without further change, the introduction of
the USC would have reduced the top marginal rate for these
taxpayers by 4 percentage points and would have had the unintended
effect of benefiting high earning self-employed income earners,
resulting in some high earning self-employed income earners actually
making a gain from Budget 2011 in comparison to all other taxpayers.
To avoid the situation in which the top marginal rate for PAYE
taxpayers remained unchanged while self-employed taxpayers
benefited from a reduction of that rate by 4 percentage points, two
further changes were made. A higher rate of USC of 10% was
introduced for the self-employed in respect of income in excess of
100,000 and an additional 1 percentage point was added to the selfemployed PRSI rate. This restored the self-employed top marginal tax
rate to 55%, (41% income tax, 7% USC, an additional 3% USC on
income over 100,000 and 4% PRSI), which is where they were in
2010 and ensured that high earning self-employed income earners
did not actually make a gain from Budget 2011 in comparison to all
other taxpayers.
Note (i): the marginal rate of tax equates to the top rate of tax which
an individual is paying.
Note (ii): the 10% rate of USC only applies to income over 100,000.
The standard rates of Universal Social Charge apply to income under
100,000 and are:
2% on the first 10,036
4% on the next 5,980
7% on the balance.
An individual whose total income for a year does not exceed 10,036
is exempt from USC.
Note (iii): Self-employed individuals with income of less than
100,000 and PAYE employees pay tax, USC and PRSI at the same
marginal rate of 52%.
Interest restriction on residential lettings 16th January 2013
To ask the Minister for Finance his views on correspondence
regarding the residential investment mortgages issue.
Reply
This question relates to the interest restriction applying to residential
lettings, whereby the deductibility of interest in computing taxable
rental income from residential property (insofar as it would otherwise
be allowable) is limited to 75% of such interest.
This restriction was introduced in the April 2009 supplementary
budget as part of an urgent revenue-raising package aimed at
stabilising the public finances. The reduction in the level at which
interest could be claimed for residential rental properties reduced the
cost of this relief to the Exchequer by an estimated 95 million in a full
year.
The context in which the 2009 measure was introduced, i.e. the need
to stabilise public expenditure, still exists. Under the terms of the
EU/IMF Programme of Financial Support for Ireland, the State is
committed to further substantial reductions in public expenditure.
Pension fund access for the self-employed 16th January 2013
To ask the Minister for Finance his plans to allow self-employed
persons to have access to their pension funds in the same way that
those who have made voluntary contributions to their pensions; and if
he will make a statement on the matter.
Reply
In my Budget 2013 speech, I announced that I would make provision
in Finance Bill 2013 for persons making Additional Voluntary
Contributions (AVCs) used to supplement their main scheme
retirement benefits to withdraw up to 30% of the value of those
contributions. Any amounts withdrawn will be subject to tax at the
individuals marginal rate. The option will be available for 3 years from
the passing of the Finance Bill.
This is a restricted measure which will enable rather than incentivize
certain individuals to access part of their pension savings beyond
their regular or compulsory pension contributions. I do not wish to
damage future pension provision and it is important that individuals
continue to provide for their retirement. For these reasons, I have no
plans to extend the measure beyond AVCs.
Pension fund investment 16th January 2013
To ask the Minister for Finance his views on correspondence related
to pension fund investment.
Reply
I assume from the details supplied that the Deputy is referring to
small self-administered pension schemes (SSASs).
I am advised by the Revenue Commissioners that SSASs are a
particular type of occupational pension scheme in respect of which
special requirements apply in relation to their approval, operation and
supervision. The reason for these requirements is to ensure that such
schemes are bona fide established for the purposes of providing
retirement benefits. The concern in this regard reflects the fact that,
as such schemes are generally one member schemes that member
typically being a proprietary director there is potential for a conflict

of interest to arise. This is because the individual is not only the sole
member of the scheme but is also normally the owner of the company
sponsoring the scheme and a trustee of the scheme.
In order to achieve and maintain tax-exempt approved status under
tax law and Revenue rules such schemes must, for example, appoint
an independent professional pensioneer trustee who cannot be
removed without prior Revenue approval and who must be a cosignatory on all financial transactions of the scheme. In addition, the
scheme must submit annual accounts and regular actuarial reports to
Revenue. Revenue rules also place strict limitations on the
investment options open to such schemes. These include a
prohibition on loans to the scheme member and on self-investment in,
for example, the employers assets and restrictions on property
investment.
As regards property investment, while such investments are
permitted, the vendor must in all cases be at arms length from both
the scheme and the employer including its directors and associated
companies. Property disposals by a scheme must equally be on an
arms length basis.
The proposal being put forward by the Deputy is that these property
related restrictions should be relaxed so that a member of a small
self-administered pension scheme could sell an investment property
to his or her scheme with a view to divesting him or herself of
distressed property assets, with the property then becoming part of
their long term pension investment.
While I can appreciate the reasoning behind this proposal, I think it is
important not to lose sight of the purpose of supplementary pension
saving and the generous tax incentives that the State continues to
provide to encourage it. The sole purpose of pension savings is to
provide relevant benefits to the scheme member at the point of
retirement or indeed earlier in the event of retirement on ill-health
grounds. The activity envisaged under the proposal might not

represent a prudent investment in many cases and could put the
availability of those benefits when needed at undue risk. The
regulatory and tax regimes governing the activities of supplementary
pension provision are designed to encourage an individual to save for
a pension and also to protect and secure those savings until they are
needed in retirement. Those savings are not available for any other
secondary purpose such as resolving financial difficulties of the
scheme member, however unfortunate and difficult those situations
can be.
I also appreciate that the proposal is well intentioned. However, it
would be difficult, if the rules governing investment by SSASs were
relaxed in the manner suggested, to resist calls for a broader
relaxation to allow, for example, equally distressed assets such as
family or holiday homes to be acquired by a pension scheme or to
permit investment in the employing company to stave off short term
cash flow difficulties. In other words, it could be a first step towards a
dismantling of the very rules that are in place to protect an individuals
pension savings.
For all these reasons I would not be in favour of this proposal.
AIB transfer of 1.1. billion of assets to pension fund 16th
January 2013
To ask the Minister for Finance the Governments position on the
transfer by AIB of 1.1 billion of its assets to its pension fund.
Reply
The Deputy will be aware that the asset transfer to AIBs pension
scheme was directly linked to the banks Early Retirement and
Voluntary Severance Programme and was essential for the bank to
be able to fund these plans. It was not connected with addressing any
existing deficit in the banks pension fund.
The achievement of these staff reductions in the bank is expected to
result in annual savings to AIB in excess of 200m which is a critical

component of AIBs plans to return to long term viability. It is highly
likely, that in the absence of this arrangement, the bank would have
been unable to achieve its target staff departure figures on a
voluntary basis which would have required the need for significant
numbers of compulsory redundancies and brought with it associated
industrial relations difficulties.
The nature of the transfer concerned also had an added advantage
for the bank in that the loan assets concerned were indented for
disposal as part of the banks deleveraging commitments.
Possible property tax exemptions 18th December 2012
To ask the Minister for Finance if there will be provisions in the
property tax for properties (details supplied).
those who are not earning but are residing in a property due to
divorce proceedings, meaning that their level of income is not
reflected in the price of the house
Reply
The Finance (Local Property Tax) Bill 2012, as published, provides for
exemptions from and deferral of payment of Local Property Tax in
certain circumstances. There is no blanket exemption in cases of
divorce.
A system of voluntary deferral arrangements focused on particular
categories of householders will be implemented to address cases
where there is an inability to pay the LPT under specific conditions.
Deferrals can only be claimed where the liable persons income is
below the relevant threshold.
A full deferral is available where
Gross income does not exceed 15,000 (single) and 25,000
(couple).
For income stressed owner occupiers an adjusted gross income limit
will apply where gross income is below the relevant income limit
(15,000/25,000) plus 80% of mortgage interest, deferral will be

available up to end 2017.
A partial deferral may be available where the income or adjusted
income is 10,000 above the income limit (15,000/25,000/or
adjusted with to permit deferrals of up to 50% of LPT liability.
Interest will be charged on deferred amounts at c. 4% per annum
(simple interest). Deferred LPT and interest will have to be discharged
on the sale/transfer of the property.
The deferral system as recommended in the Thornhill report and as
modified in the Bill focuses on the ability to pay the tax and is based
on the income of the liable person.
Fuel rebate for bus and coach companies 18th December 2012
174 of 15 May 2012, if he will be granting a fuel rebate to Irelands
bus and coach companies.
Reply
The proposal to introduce an auto-diesel excise duty relief for
licensed road hauliers that I announced in the Budget is confined to
licensed and tax compliant hauliers.
However, I have received a number of submissions from, and on
behalf of, private coach operators seeking to have this relief extended
to them. I will consider this proposal in the context of the Finance Bill.
It is worth noting that one of key arguments for introducing a rebate
for the haulage industry is the fact that a large quantity of fuel
purchased by this industry is purchased abroad thus generating no
tax revenue for the State. A rebate should encourage hauliers to start
purchasing their fuel in Ireland thus leading the measure to be more
revenue neutral. Such an argument does not exist for the coach
industry.
The fuel rebate scheme proposed is governed by the terms of Council
Directive 2003/96/EC of 27 October 2003 which limits its application
to auto diesel used in defined categories of road vehicles.

I will be informing the European Commission of the rebate measure
once it is introduced.
Tax breakdown 18th December 2012,
To ask the Minister for Finance if he will consider modifying the
various statements issued by the Revenue to persons so that these
would state the total tax paid by a person as a percentage of their
income as well as providing the various breakdowns under the
different headings.
Reply
I am assuming that the Deputys question is linked to the proposals
contained in the Tax Transparency Bill which he introduced in the Dil
on 29 March last. In my contribution to the debate during the Second
Stage on 9 November 2012 I referred to the costs and extensive
administrative changes needed to advance the proposals contained
in the Bill at the level of individual taxpayers.
The position is that the Revenue Commissioners do not issue any
statements to the vast majority of taxpayers on the lines suggested
and as part of their modernisation programme, are actively working to
reduce the incidence of such statements. For example, while
taxpayers in the self assessment system, mainly consisting of the
self-employed, are currently provided with an annual Notice of
Assessment form by Revenue, it simply sets out what the taxpayer
has filed in his/her annual return of income. Such taxpayers are in a
better position than Revenue to calculate tax and other deductions as
a percentage of income. Furthermore, Finance Act 2012 introduced
provisions, with effect from October 2014, removing the requirement
for Revenue to issue an annual Notice of Assessment form to each
taxpayer on receipt of their tax return.
For taxpayers from whom tax is collected through the Pay As You
Earn system, the Form P21 Balancing Statement, setting out the
amount of taxable income and the amount of tax paid, is issued

almost exclusively at the request of the taxpayer, often to provide
evidence of income for other parts of the public sector. Revenue is
working with two public sector bodies to reduce the need to issue
these statements by providing information directly, which has been
outlined for the Deputy in the reply to a related Parliamentary
Question today.
The Deputy will be aware that for PAYE taxpayers, the Form P60 they
receive each year from their employer or pension provider contains all
the required details income tax, PRSI,USC and in future Local
Property Tax to enable them to carry out the percentage calculation
if they so wished.
To the extent that they are issued, which will decline, the statements
referred to above are already very detailed documents containing
significant amounts of complex information. Revenue is constantly
looking at ways to make the statements shorter and easier for the
taxpayer to understand. Including the type of information sought by
the Deputy on these statements would involve a major re-draft of the
documents concerned and would cost a significant amount of money
to develop. I am not satisfied that the benefits to be derived from
implementing the Deputys proposals would outweigh the costs
involved and I would have concerns that the documents would
become so congested that they would be less informative for the
taxpayer and would lose their impact.
Valuation of a property for the LPT that cant get insurance
18th December 2012,
To ask the Minister for Finance if he will review a case regarding the
assessment of the value of certain properties for the local property
tax (details supplied).
Assessment of value of properties that suffered from flooding and
subsequently cannot get flood insurance.
Reply

Revenue will provide guidance on how to value property early next
year, and will engage in a comprehensive information campaign,
including writing to residential property owners in March 2013
enclosing a detailed explanatory booklet on the operation of the Local
Property Tax (LPT), valuation procedures and payments methods, as
well as an LPT Return form for completion. The initial valuation of
property, to be assessed as on 1 May 2013, will be valid up to and
including 2016. This will provide certainty for taxpayers.
Benefits for IBRC employees 18th December 2012
To ask the Minister for Finance if he will provide a detailed breakdown
of any non salary entitlements or benefits going to current and new
employees of the Irish Bank Resolution Corporation as part of their
terms of employment.
Reply
I have been advised that IBRC can confirm that a large volume of
information regarding remuneration structures across the Bank has
been recently supplied as part of the Mercer Remuneration Review
as commissioned by the Department of Finance. This information is
currently being analysed as part of the review.
As the findings from this review have not yet been published it would
therefore be inappropriate for the Bank to supply this information in
advance of the Departments full review and subsequent publication.
The Revenue Commission and means testing for State benefits
18th December 2012,
151 of 11 December 2012, if he will provide more detailed information
on the work being undertaken by the Revenue Commissioners with a
Government Department and a public sector agency regarding
means testing for State benefits.
Reply

The Deputy will be aware that the level of a persons annual income is
one of the criteria that is taken into account in the means assessment
process. I am advised by the Revenue Commissioners that they have
been examining the feasibility of putting in place arrangements for
verifying the annual income details of individuals electronically in the
context of a means assessment. Such verification would be on foot of
a request, which is supported by appropriate legislation, from a public
sector organisation. As well as minimising the burden on the
individual who is the subject of the means assessment, this process
would also provide third party verification of the income provided by
the individual who is being means assessed.
I am further advised that discussions are well advanced with the
Health Services Executive (HSE), for the purposes of medical card
applications, and the Department of Education & Skills, for the
purposes of third-level educational grant applications, whereby
Revenue would provide, following a request from either organisation,
an electronic confirmation of the amount of an individuals annual
income where that individual has applied for either a medical card or
an educational grant.
In the case of the HSE, enabling legislation is required before any
form of data exchange can take place and I understand that this is
planned for 2013. In the case of the Department of Education &
Skills, the required legislation is already in place and how the data
exchange process would operate in practice is under active
discussion.
I fully welcome this initiative that is being undertaken by Revenue, the
HSE and the Department of Education & Skills. It is an excellent
example of inter-agency collaboration that is a key part of the public
service reform agenda. When it is up and running, it will offer
significant savings to the citizen as it will reduce the amount of
physical documentation that they have to provide to the means
assessor and it should result in a quicker service, it will also minimise

potential instances of fraud and error in applications for medical cards
and third-level grants and will benefit the public sector organisations
concerned by reducing unnecessary contacts with citizens.
Vehicle registration tax for electric vehicles 11th December
2012,
vehicle registration tax for electric vehicles beyond December 2012.
Reply
The VRT reliefs for electric vehicles (up to 5,000), plug-in hybrid
electric vehicles (up to 2,500), and hybrid and flexible fuel vehicles
(up to 1,500), which were due to end on 31 December 2012, have
been retained for a further 12 months to end December 2013.
The Ministers view on a tax proposal 11th December 2012,
To ask the Minister for Finance if he has considered the merits or
demerits of a tax initiative (details supplied).
Details:
Many public servants and private sector employees retired with their
employment related pension, from which tax was deducted if relevant.
Most had never made a tax return as PAYE employees. When they
reached 66 years they qualified for the state pension. They still did
not make tax returns even though this was additional income.
If everyone was required by law to make a tax return, we would have
no need for means testing debates, as the tax system would look
after this.
Reply
The Deputys question, essentially, is whether everyone might be
required to submit a tax return. The position is that in general,
individuals whose income is taxed under the PAYE system are not
required to submit a tax return annually because by and large it is not
necessary. As the Deputy will be aware, the PAYE system

successfully operates to deduct the correct amount of tax in a
seamless way from the vast bulk of PAYE employees and pensioners,
and their taxable income is reported to Revenue by the
employer/pension provider after the end of the tax year. In addition, I
am advised that the current practice of the Revenue Commissioners
is to issue annual returns to specific groups of PAYE taxpayers whom
they regard as potentially higher risk cases. To my mind, this is an
efficient and appropriate approach to this matter.
The alternative would require up to 2 million people to prepare and
submit tax returns for no obvious benefit, and I would be concerned
about the administrative and cost burden on both taxpayers and
Revenue if the law was changed to make it mandatory for all PAYE
employees to file an annual tax return.
Regarding State pensioners, I am advised by the Revenue
Commissioners that the majority of taxpayers do report details of their
State pension entitlements to Revenue, even though they are not
obliged to file an annual tax return but, in any event, Revenue now
receives information on pensions paid by the Department of Social
Protection (DSP). This data exchange allows for the automatic
deduction of tax by employers and pension providers on these
pensions in appropriate cases.
Finally, mandatory tax returns would be unlikely to remove the need
for means testing, given that means and income are not necessarily
the same. However, the Revenue Commissioners further advise that
they are currently working with one Government Department and one
public sector agency, both of whom conduct means-testing for State
benefits to develop an interface that will allow those organisations get
a full picture of all income returned to Revenue by the person
concerned.
Government Contracts 6th December 2012,
To ask the Minister for Finance the percentage of Government
contracts that are awarded to non-Irish companies; the percentage of

these that go to EU companies; if he will provide details as to the
percentage of contracts awarded by other EU Governments outside
of those countries to EU based companies in order that we can
compare Irelands performance in this regard.
Reply
In response to the Deputys question my Department does not keep a
central record of the nationality of companies that are awarded
contracts to provide goods or services to my Department. My
Department awards contracts to companies based on the
procurement guidelines outlined on the Government e-tender website
managed by the Office of Public Works National Procurement
Service. The relevant website address is as follows:
http://www.etenders.gov.ie/about_us_main_en-GB .
The Ministers view on a residential letting scheme idea 5th
December 2012,
To ask the Minister for Finance his views on a residential scheme
(details supplied).
Abolishing the rule that allows residential investors to write-off only
75% of their interest charge against their rental income (as opposed
to owners of other types of property commercial or industrial say
who can write-off 100% of their interest against rental income).
Reply
Minister for Finance (Michael Noonan):
The interest restriction of 75% applying to residential lettings was
introduced in the April 2009 supplementary budget as part of an
urgent revenue-raising package aimed at stabilising the public
finances. The context in which the 2009 measure was introduced, i.e.
the need to stabilise public expenditure, still exists. Under the terms of
the EU/IMF Programme of Financial Support for Ireland, the State is
committed to further substantial reductions in public expenditure.
I am informed by the Revenue Commissioners that a breakdown

between rent received from residential property and other types of
property is not sought or provided in tax returns. However based on
personal income tax returns filed by non-PAYE taxpayers for the year
2010, the latest year for which this information is available, and
making certain assumptions about the data it is estimated that the
estimated cost of restoring the level at which individuals can claim
interest repayments against tax for residential rental properties from
75% back to 100% could be in the region of 112m in a full year. The
estimated cost is based on assuming that tax relief was allowed at the
top income tax rate of 41% and the figure provided could therefore be
regarded as the maximum Exchequer cost in respect of those
taxpayers. This figure is subject to adjustment in the event of late
returns being filed or where returns already filed are subsequently
amended.
As rental income of companies is returned as net of interest on
borrowings, the figures for interest are not separately distinguishable
and there is, therefore, no basis on which an estimate of the cost in
respect of companies can be given.
It should be noted that any corresponding data returned by PAYE
taxpayers in the income tax return form 12 is not captured in the
Revenue computer system. However, any PAYE taxpayer with nonPAYE income greater than 3,174 is required to complete an income
tax return form 11. This return is the source of the figure provided in
this reply in respect of individuals.
Reduction of tax reliefs for pensions over 65,000 28th
November 2012,
To ask the Minister for Finance his views on withdrawing or reducing
tax relief for pension contributions when the pension pot reaches a
certain level, say 65,000 per annum.
Reply
The scale of pension saving reliefs available to higher earners, in

particular, has been significantly restricted over recent years. The
maximum allowable pension fund for tax purposes at retirement (the
Standard Fund Threshold) was reduced from over 5.4 million to
2.3m in Budget and Finance Act 2011 while the annual earnings cap
which operates in conjunction with age-related percentage limits to
determine the annual amount of tax-relievable pension contributions
has also been reduced over a period from its peak of over 275,000
in 2008 to its current level of 115,000 per annum.
The incentive regime for pension saving will be considered, in
common with other tax relief and incentive arrangements, in the
context of my preparations for the forthcoming Budget.
Incentivised investment of Irish pension funds 28th November
2012,
To ask the Minister for Finance if he has considered ways of
incentivising Irish based pension funds to invest in the economy here
in a sustained way.
Reply
The Minister for Finance (Michael Noonan): I understand the Deputy
is referring to tax incentives. I should explain in the first instance that
pension funds approved by the Revenue Commissioners are exempt
from tax on any income or gains derived from their investment
activities.
Officials of my Department and of the Department of Public
Expenditure and Reform continue to engage with third-party investors
on how investment deals could be structured to facilitate the provision
of funding for new infrastructure projects.
With regard to tax-based incentives for investment in the economy,
pension fund investments should be executed at a level of return
comparable to that earned by other investors accepting the same
level of investment risk. I am conscious that there are aspects of such
investments, such as maturity, liquidity and risk appetite, that may be
of particular concern to pension funds and engagement is continuing

with the sector on these issues.
NAMAs 80:20 payment scheme 27th November 2012,
To ask the Minister for Finance the number of people that have taken
up National Assets Management Agencys 80:20 deferred payment
initiative scheme.
Reply
NAMA advises that to date the sale of 81 houses with a combined
value of over 15 million have been sold under the 80:20 Deferred
Payment Initiative, which was launched on a pilot basis on 8th May in
respect to 115 houses and extended on 15th October to an additional
180 houses.
Number of investigations underway in NAMA 27th November
2012
To ask the Minister for Finance the number of investigations currently
underway in National Assets Management Agency, the number of
people being investigated, the reason for these investigations and the
person conducting them.
Reply
This is an operational matter for NAMA but I am advised by NAMA
that no investigations are currently underway.
Investment schemes for small businesses 20th November 2012,
129 of 8 November 2012, if he will consider an investment scheme
that applied to all businesses below a certain size, so that this would
not skew the market towards one area, and would not risk starving
larger companies of capital in view of the fact that the amounts being
considered would be relatively low say something similar to the film
section scheme for example but not confining the relief to ones own
tax band.
Reply
The Minister for Finance (Michael Noonan) :
I assume the Deputy is referring to the provision of a tax incentive to
micro businesses that would be more attractive than that which is
available under the Employment and Investment Incentive.
As indicated in my previous response to the Deputy on this topic, EII
is already available to the majority of SMEs including micro
businesses. My concern in relation to providing a more attractive tax
incentive for micro businesses is that it would draw investments away
from other small businesses that do not meet the definition of a micro
business which includes having less than 10 employees.
It is likely that any incentive scheme that is more attractive than
another, in terms of tax relief or reduced risk, would draw investors in
the first instance to it. Only where such investors had access to
greater amounts of capital to invest than allowed under the terms of
the more attractive scheme, would they consider making other
investments. In this regard, it is worth pointing out that the high
earners restriction imposes a limit on the amount of specified tax
reliefs that can be claimed in a single tax year of 80,000 or 20% of
adjusted income, whichever is higher.
Bankruptcy declarations 15th November 2012,
To ask the Minister for Finance the number of persons that Allied Irish
Bank, Bank of Ireland and the Irish Bank Resolution Corporation
respectively have sought to have declared bankrupt in court over the
past two years.
Reply
I have been advised by the Banks that unfortunately it has been
impossible to collate this information within this short timeframe. I will
forward this information to the Deputy as soon as it is made available
to me.
Enterprise investment scheme 8th November 2012,
To ask the Minister for Finance if he has considered an enterprise

investment scheme as is operated in the UK whereby an investor in
an early-stage enterprise can claim back up to 50% of their
investment through tax reliefs.
Reply
I assume the Deputy is referring to the Seed Enterprise Investment
Scheme(SEIS), which the UK introduced to supplement its Enterprise
Investment Scheme (EIS). The SEIS provides a higher rate of relief
for qualifying investments in early stage enterprises, than is available
under EIS and was introduced with effect from the 6th of April this
year.
We have a similar incentive to the EIS called the Employment and
Investment Incentive (EII), which commenced on 25 November 2011,
following the receipt of State Aid approval from the European
Commission. The EII provides tax relief of 30% on investments made
in small and certain medium-sized enterprises, including early stage
enterprises, with the possibility of a further 11% in tax relief at the end
of a three year holding period. The incentive was previously known as
the Business Expansion Scheme and was significantly amended to
target limited Exchequer resources towards job creation. As part of
these changes, access to the incentive was made available to the
majority of small and medium-sized companies (SMEs).
Figures from the Revenue Commissioners show that the level of
funding raised by SMEs under the Business Expansion Scheme has
been declining since 2008. This could be related to the economic
downturn or to a lower appetite for risk among investors. It is too early
to say whether the changes brought about by the introduction of EII
will have the desired affect and halt such decline. However, the peak
period for raising investments under EII is November/December and a
better picture of the impact of the changes should be available next
year.
The introduction of any scheme that would provide higher tax relief for
investments in certain companies could have the capacity to skew
investments towards such companies. This could work to the
detriment of other equally deserving companies that need to raise risk
capital investments. Ultimately, the priority of the Government is to
incentivise investments where they are most likely to create jobs.
Therefore, I am inclined to be cautious as regards implementing
further changes to the tax incentives available for such investments at
the current time.
Investment Schemes involving tax relief 7th November 2012,
To ask the Minister for Finance if he will provide details of all
investment schemes currently operated by the State which involve
some form of tax relief or similar, whereby persons investing money in
small and medium sized enterprises may receive a portion of that
investment back through the tax system; the maximum amount under
each scheme which can be invested and the maximum rate of relief.
Reply
The Minister for Finance (Michael Noonan)
The schemes providing for tax relief for investment in small and
medium-sized enterprises are as follows:
The Employment and Investment Incentive (EII)
EII is a tax incentive that provides tax relief for investors who
purchase new ordinary shares in small and certain medium-sized
companies carrying on a trade, and who hold those shares for a
minimum of three years. The incentive is designed to help companies
to raise new risk capital to expand their activities. An individual
investor can obtain income tax relief on investments up to a maximum
of 150,000 per annum, subject to the high income individuals
restriction, in each tax year up to 2013. The maximum amount that
may be raised by a company in any 12 month period is 2.5 million,
subject to a lifetime limit of 10 million.
The maximum rate of tax relief available to an individual who

subscribes for new ordinary shares is 30% of the amount invested.
However, a further 11% tax relief may be available at the end of the
holding period, provided the company concerned has either increased
its number of employees or spent at least 30% of the investment
raised on research and development.
Seed Capital Scheme (SCS)
The SCS is designed for individuals who are or were in employment,
which was subject to PAYE. In general, it operates by providing that
an eligible individual, who makes an investment in new ordinary
shares in a qualifying company, may set off the amount of that
investment against his or her taxable income in any of the previous 6
years, which will result in an overpayment of tax. The individual may
then claim a refund of the tax overpaid. For example, an individual,
who makes an investment of 10,000 in new ordinary shares and
who sets off the amount of that investment against his or her taxable
income for a year of assessment in which his or her marginal rate of
tax was 41%, will be entitled to claim a tax refund of 4,100.
The maximum investment that can be set against taxable income in
any single year of assessment is 100,000. This means that the
maximum total investment that can be made under the Seed Capital
Scheme is 600,000, as the individual may set up to 100,000
against the taxable income of each of the previous 6 years.
An eligible individual is an individual who takes up full-time
employment with the company and holds at least 15% of the issued
ordinary share capital for the required period, normally 3 years.
A qualifying company is a new company that carries on a trade
except where the activities of that trade consist of-:
(a) activities which were previously carried on by another person and
to which the company has succeeded,
or(b) activities which were previously carried on as part of another
persons trade or profession.
Film Relief (Section 481)

The film relief scheme was introduced to promote the Irish film
industry, by encouraging investment in Irish made films. Tax relief on
the full amount of the investment is available to individual investors at
their marginal rate of tax (41% for top rate taxpayers). Individual
investors can invest up to 50,000 under the scheme in any year of
assessment. The maximum amount which can be raised by a film
production company, under the scheme is 80% of the total cost per
production, subject to a maximum of 50,000,000.
If Financial Institutions such as AIB are subject to public
procurement rules, 26th September 2012,
To ask the Minister for Finance if the financial institutions Allied Irish
Bank, Permanent TSB and Irish Life are subject to public
procurement rules.
Reply
While the State holds a majority shareholding in both AIB and
Permanent TSB and recently acquired full ownership of Irish Life, the
institutions are not covered by formal public procurement rules as
their commercial remit makes them subject to market forces.
The Relationship Frameworks for Allied Irish Banks and Irish Life and
Permanent (now Permanent TSB) were published on the Department
of Finance website on 30 March 2012, the relevant links are
published below for your convenience:
http://banking.finance.gov.ie/wp-content/uploads/Allied-IrishBanks1.pdf
http://banking.finance.gov.ie/wp-content/uploads/Irish-Life-andPermanent1.pdf
Under the Relationship Frameworks the Boards of these institutions
are responsible for the day to day operations including the awarding
of contracts. Therefore they are not required to seek formal approval
before awarding contracts of any nature, though certain other
transactions do require Ministerial approval.

Is an extension of VAT reduction scheme possible-18th
September 2012,
To ask the Minister for Finance if he is considering an extension of the
VAT reduction scheme introduced last year and any widening of the
scheme to include additional areas or industries.
Reply
The Finance (No. 2) Act 2011 provided for a second reduced VAT
rate, of 9%, on a temporary basis in respect of certain tourism-related
services and goods for the period 1 July 2011 to 31 December 2013.
I have no plans to extend the 9% rate to include additional areas or
industries.
Should the VAT rate for gyms and pools be lower 18th
September 2012,
To ask the Minister for Finance in recognition of the fact that an active
lifestyle is important for both physical and mental health, if he will
consider lowering the VAT rate on membership fees for gyms and
public pools; and if he will make a statement on the matter.
Reply
I would point out that a low reduced VAT rate already applies to
membership fees for gyms and swimming pools. While 75% of the
goods and services liable to VAT in Ireland are subject to either the
standard VAT rate of 23% or the 13.5% reduced rate, the VAT rate
that applies to the supply of facilities for taking part in sporting
activities is 9%. I have no plans to reduce further the VAT rate on gym
and swimming pool membership fees.
The management of assets when there is no next of kin 18th
September 2012,
To ask the Minister for Finance his role in the management of a
deceased persons assets and finances when the deceased has not
left a will and there are no living dependants.

To ask the Minister for Finance the estimated value of assets formerly
belonging to persons who are now deceased and who did not leave
any indication of any beneficiary nor any living relative.
Reply
I propose to take these questions together.
Section 73 of the Succession Act 1965 provides that where a person
dies intestate and without known next-of-kin the estate of that person
shall be taken by the State as ultimate intestate successor.
Where an estate falls to the State under Section 73, it is administered
by the Chief State Solicitor under the direction of the Attorney
General. Depending on the extent and nature of the estate this
process may involve the extraction of letters of administration from the
High Court and advertising for next-of-kin. When it is established that
there are no known next-of-kin, the proceeds of the estate are paid
into the Intestate Estates Fund Deposit Account.
Under Section 73 of the Succession Act, 1965, the Minister for
Finance has power to waive the States interest in escheated estates.
Every application for waiver is referred to the Office of the Chief State
Solicitor for consideration. The CSSO, in consultation with the
Attorney Generals Office, as appropriate, deals with the legal issues
involved. The Minister for Finance makes his decision on an
application for waiver following consideration of the advice of the
Attorney General.
Under Section 36 of the State Property Act, 1954, as amended by
Section 28 of the Dormant Accounts Act, 2001, the Minister for
Finance may transfer monies from the Intestate Estates Fund Deposit
Account into the Dormant Accounts Fund which proceeds are used
for charitable purposes. A sum of 4.4m was transferred from the
Intestate Estates Fund Deposit Account to the Dormant Accounts
Fund in 2007. The balance currently in the Intestate Estates Fund
Deposit Account is 2.16m.

Money on deposit with no owner 18th of September 2012,
To ask the Minister for Finance the estimated amount of money
currently on deposit in financial institutions in the State formerly
belonging to persons who are now deceased and who did not leave
any indication of any beneficiary nor any living relatives known to the
authorities.
Reply
I am advised by the National Treasury Management Agency which
is the manager of the Dormant Accounts Fund that the balance of
the Fund as at 31 August 2012 was 169,305,657.
The Fund does not refer only to deposits of persons who are
deceased. An account will be considered to be dormant if it has been
15 years since the last customer-initiated transaction. Under the
Unclaimed Life Assurance Policies Act 2003, the net encashment
value of certain life assurance policies are also transferred to the
Fund where the holders of the policies in question cannot be traced.
The NTMA is not in a position to determine how much of the balance
in the Fund came from individuals who died intestate, or from
accounts which have not been used for 15 years or more.
When does the State get involved when money on deposit has
no claimant 18th September 2012
To ask the Minister for Finance the typical length of time that
unclaimed money, owing to the death of a person who has no will and
no known next of kin, may remain in an account before the State
becomes involved and the longest period for which such an account
has remained open following the death of the account holder.
Reply
Section 73 of the Succession Act 1965 provides that where a person
dies intestate and without known next-of-kin the estate of that person
shall be taken by the State as ultimate intestate successor.

Where an estate falls to the State under Section 73 it is administered
by the Chief State Solicitor under the direction of the Attorney
General. Depending on the extent and nature of the estate this
process may involve the extraction of letters of administration from the
High Court and advertising for next-of-kin. When it is established that
there are no known next-of-kin the proceeds of the estate are paid
into the Intestate Estates Fund Deposit Account.
The length of time between the death of a person who has no known
next-of-kin and who has not left a will comes to the attention of the
State depends on the circumstances of the case, including whether or
not any other person has knowledge of the existence of a bank
account and of the death of the account holder. In any event an
account will be considered to be dormant if it has been 15 years since
the last customer-initiated transaction and the proceeds of the
account would fall to be paid into the Dormant Accounts Fund.
Tax breakdown for a worker earning 42K 10th July 2012,
To ask the Minister for Finance if he will provide the following
information, estimated, for a single person with no dependents, no
credits, breaks or reliefs, earning 42,000 in income, with no other
assumed additional sources of income: the amount of income tax and
other taxes on incomes expected to be paid by this person in 2012; a
percentage breakdown of the areas of Government spending on
which the taxes paid by the person are to be spent by each
Department and in each area in line with the budget for 2012; if he
will provide a detailed description of the way the taxes paid by the
person are to be spent in simple monetary terms euros and cents in
line with this breakdown; if he will provide a figure detailing the
persons annual contribution to national debt repayments; a figure
detailing the persons share of the national debt, a figure detailing the
persons share of the national deficit; and if he will provide the same
information as projected for 2013.
Reply
It is assumed for the purposes of answering this question that the
single person is a PAYE worker in the private sector who would
receive the basic tax credits and standard bands of tax, appropriate
for an employee earning 42,000 per annum in 2012. The amount of
PAYE income tax, Universal Social Charge (USC), and employee
PRSI that person would pay is 10,707. The calculation is outlined in
the table below.
Single Individual (Employee) Earning 42,000 (Class A Full PRSI)
Gross Income:
42,000
Deductions
Universal Social Charge (USC)
2,259
PAYE Income Tax:
7,032
Employee PRSI:
1,416
Total Deductions:
10,707
Net Income:
31,293
Tax revenues are not generally assigned to particular areas of
expenditure. Rather they are available, along with non-tax revenues,
capital receipts as well as moneys sourced from borrowing to fund
overall expenditure.
The Department of Public Expenditure and Reform published the
Revised Book of Estimates (REV) for 2012 in February. The REV sets
out the voted expenditure allocations for every Government
Department and Office, including for areas such as Social Protection,
Health, Education, Justice and Agriculture. The REV therefore sets
out the areas of voted expenditure that the tax revenues, non-tax
revenues and capital receipts collected by the State as well as
borrowing undertaken by the State are used to fund.
National debt servicing in 2012 was estimated at 6,965 million by
the National Treasury Management Agency (NTMA) at the time of the
Stability Programme Update (SPU) publication in late April. Last
years Census estimated the Irish population at just under 4.6 million.
On this basis, an individuals share of total National debt servicing in
2012 is just under 1,520.
As per the website of the NTMA, at end-June 2012 the States
National debt stood at 131.9 billion. Given an estimated population
of just under 4.6 million, an individuals share of National debt
outstanding at end-June 2012 is just under 28,750.
This years Exchequer deficit was estimated at 18,655 million in the
SPU. Given an estimated population of just under 4.6 million, an
individuals share of this years Exchequer deficit is approximately
4,065. Note that this deficit estimate included, as part of non-voted
capital expenditure, 3,060 million in respect of the IBRC Promissory
Note although settlement of this payment was with a Government
bond.
As regards 2013 it is not yet possible to provide the Deputy with the
detailed information as voted expenditure allocations for 2013 have
not yet been decided.
The number of staff in the departments redeployment pool
26th June 2012,
To ask the Minister for Finance the number of persons in his
Departments redeployment pool, including agencies responsible to it,
that is, those persons who are to be redeployed as their current role is
no longer necessary, but have not been.
Reply
My Department does not have a redeployment pool.
Breakdown of a PAYE payment 12th June 2012,
To ask the Minister for Finance if he will provide further information on
the following case in relation to the breakdown of a PAYE payment
(details supplied).
Reply
Section 188 of the Taxes Consolidation Act 1997 provides for an

exemption from income tax for a couple who are jointly assessed to
tax and either of them is 65 years of age or over during the tax year
where their combined incomes do not exceed 36,000.
However, where their combined incomes exceed 36,000, a measure
of relief from full taxation (called marginal relief) is still available.
Under marginal relief the couples income tax liability is computed on
the basis of the lesser of
40% of the difference between 36,000 and the couples combined
income, and
the couples tax liability using normal tax computation rules.
The following is an example extrapolated from the limited details
provided by the Deputy:
Normal tax computation rules:
Employment pension 18,721
DSP pension 22,700 (including increase for qualified adult over 66)
Combined incomes 41,421
Tax @ 20% 8,283
Less
Personal Tax Credit (3,300)
PAYE Tax credit (1,650) (employment pension paid under PAYE)
Age credit (490)
Tax liability 2,843
Marginal relief method:
40% of (41,421 36,000) = 2,168
Income tax due 2,168
Income is also subject to the Universal Social Charge (USC). USC is
not payable where an individuals income does not exceed 10,036
(4,004 for 2011) for a tax year. However, where this amount is
exceeded, USC is payable on the full amount. The first 10,036 of
income is charged at 2%, the next 5,980 at 4% and the remainder at
7%.
These standard rates are modified in certain circumstances. Thus,

where an individual holds a full medical card or is aged over 70 years
at any stage in a tax year the rate of USC is capped at 4%. In
addition, social welfare payments, including social welfare pensions,
are exempt from USC.
In the case of married couples or civil partners, the USC thresholds
apply to each spouse or civil partner individually and cannot be
combined where one spouse or civil partner is below the threshold
and the other above.
Taking the example given earlier, the employment pension of 18,721
is liable to USC.
Assuming the person in receipt of that pension is over seventy years
of age or holds a medical card, the USC liability arising on it is 548
(10,036 @ 2% and 8,685 @ 4%).
Combining the income tax liability (2,168) and the USC liability
(548) gives a total tax and USC liability of 2,716.
I am informed by the Revenue Commissioners that in the absence of
complete details of the nature of the income of the couple and their
entitlement to various tax reliefs (e.g. medical expenses) it is not
possible to fully reconcile their tax and USC liability with the details
supplied. However, it would seem, taking into account entitlement to
marginal relief and their USC liability as demonstrated in the example
above, that the couples tax and USC liability as set out in the
question would appear to be broadly correct. If the individuals
concerned contact their Revenue office with all relevant details their
liability to income tax and USC can be examined and explained to
them in detail.
The effect of increasing/decreasing corporation tax 12th June
2012,
To ask the Minister for Finance the effect on Revenue respectively of
a 0.5% increase and a 0.5% decrease in corporation tax; the way
either scenario might affect foreign direct investment; and the way
either change would place us in comparison with our EU partners.

Reply
I am informed by the Revenue Commissioners that the full year yield
to the Exchequer, estimated in terms of 2012 profits, of increasing the
standard rate of corporation tax from 12.5% to 13% is tentatively
estimated on a straight line arithmetic basis to be about 135 million.
A corresponding reduction in the rate would result in a cost to the
Exchequer of a similar amount.
This estimate does not take into account any possible behavioural
change on the part of taxpayers as a consequence of the proposed
changes. In terms of an increase in the 12.5% rate, estimating the
size of the behavioral effects is difficult but they are likely to be
relatively significant. An OECD multi-country study found that a 1%
increase in the corporate tax rate reduces inward investment by 3.7%
on average. While a reduction in the rate might be expected to have a
positive impact on inward investment, it would be difficult to justify
such a move in the context of Irelands consistently strong view that it
will not change its corporation tax strategy. Even a marginal change
would undermine both our long held stance on this issue and the
certainty of business, domestic and international, in our resolve to
maintain that position.
Number of people on NAMA advisory group 6th June 2012,
To ask the Minister for Finance the number of persons appointed to
the Advisory Group for the National Assets Management Agency; the
terms of their appointment; when each person was appointed; the
number of times they met as a group since their appointment; when
they are due to report to him, what they report on, the form that this
report will take, and if this report will be made public.
Reply
The advisory group currently consists of three members; Mr. Michael
Geoghegan; Mr. Denis Rooney and Mr. Frank Daly, the chairman of
NAMA. Mr. Geoghegan acts as chair of the group and all members of
the Group were appointed on 7 March 2012. Each of the individuals
has agreed to work on a pro-bono basis.
This group was set up to advise me on specific issues related to
NAMA. The group operates on an informal basis and reports directly
to me. As such there is no formal report to be published. It is
important to say that this group is not a shadow Board nor is it
intended to provide a route for me as Minister to get involved in the
day to day running of the Agency.
The groups advice to me primarily relates to the strategy of NAMA as
proposed by the board of NAMA; the appointment of directors to
NAMA; the remuneration of the senior executives of NAMA and any
further advice that I may seek on any matter relating to NAMA.
I have agreed that the group will meet and report to me at least four
times a year. I have met with the group on one occasion since it was
established. It is also open to the Chair to contact me as issues arise.
I expect the advisory group to play a valuable role and I can confirm
that I am satisfied with the operation and progress of the group to
date.
The Ministers views on the cash accounting scheme 6th June
2012,
To ask the Minister for Finance his views on whether the cash
accounting scheme as it exists in Ireland, with a condition that
businesses have an annual turnover of no more than 1 million to
qualify, is too restrictive and if he will consider the extension of the
scheme to businesses with a turnover of less than 2.5 million, as
recommended by the Dublin Chamber of Commerce.
Reply
I would point out that VAT is normally accounted for on the basis of
invoices issued i.e. VAT is payable on the total sales invoiced in the
relevant period, regardless of whether or not the trader has been paid
for the supply in that period. However, the cash basis of accounting
provides traders with the option to account for VAT on a cash receipts
basis.
This means that the trader is not required to pay VAT until payment
for the supply is actually received. Availing of this option assists firms
in the critical area of cash flow.
In order to avail of the cash receipts basis of accounting for VAT, a
business must either a) be supplying goods or services, where 90%
of the supplies are to persons who arent registered for VAT, or b)
have an annul turnover which is less than 1 million. The annual
turnover threshold for eligibility for the cash basis of accounting is 1
million and has been effective since 1 March 2007. Although it is
possible under EU VAT law to increase the threshold, the cash basis
can only be used for certain transactions or certain categories of
taxable persons.
It cannot be used to replace the normal VAT arrangements across the
board. In addition, increasing the cash basis threshold from 1
million to 2.5 million would be very costly to the Exchequer, costing
in excess of 150 million in the year of introduction.
Tax reliefs for retired sportspersons 22nd May 2012,
To ask the Minister for Finance if tax reliefs are available for
sportspersons upon retirement; the way in which these tax reliefs
work; the sporting professions that are benefitting the most from
these reliefs; and the total cost of these reliefs to the Exchequer.
Reply
Section 480A of the Taxes Consolidation Act 1997 provides for relief
from income tax on retirement for certain income of certain
sportspersons. The sportspersons who qualify are: athletes,
badminton players, boxers, cricketers, cyclists, footballers, golfers,
jockeys, motor racing drivers, rugby players, squash players,
swimmers and tennis players.

The earnings to which the relief applies are earnings from
participation in the relevant sport such as prize money, performance
fees etc., but not other earnings such as sponsorship fees,
advertisement income or income from endorsements. The relief
takes the form of a deduction from the sportspersons participation
earnings of an amount equal to 40 per cent of those earnings for any
10 tax years for which the sportsperson was resident in the State,
starting with the tax year 1990/91.
The relief is given by way of repayment of tax and is to be claimed
within four years from the end of the tax year in which the
sportsperson ceases permanently to be engaged in that sport
provided he or she is resident in the State in that year.
The relief is withdrawn if the person subsequently recommences in
that sport, though this does not prevent a further claim for the relief if
and when the sportsperson finally retires at a later time.
I am informed by the Revenue Commissioners that the estimated cost
to the Exchequer of the tax relief on retirement for qualifying
sportspersons is set out in the following table for the tax years 2005
to 2009 inclusive. 2009 is the latest year for which the necessary
detailed data is available.
Retirement relief for Qualifying Sportspersons
Year Estimated cost to the Exchequer m
2005 0.3
2006 0.2
2007 0.2
2008 0.2
2009 0.2
The information is not captured in such a way as to provide a basis
for compiling a breakdown of the estimated cost of the relief by
reference to sports code. Even if such a breakdown were available
the obligation of the Revenue Commissioners to observe
confidentiality in relation to the tax affairs of individual taxpayers or

small groups of taxpayers would preclude them from providing it.
In circumstances where a sportsperson has been an employee then
he or she will be entitled to avail of the same reliefs as are available
to all other employees on retirement in addition to the section 480A
relief described above.
A flat tax on income 15th May 2012,
To ask the Minister for Finance what rate would a flat tax on income
have to be if all existing tax credits, allowances and reliefs were
abolished, with the first 15,000 of earnings exempt of tax for every
income earner, to achieve a target yield equal to the amount currently
raised from income tax, the USC and employees PRSI..
Reply
The flat rate figure is an estimate from the Revenue tax-forecasting
model using actual data for the year 2009 adjusted as necessary for
income and employment trends for the year 2012. It is, therefore,
provisional and likely to be revised.
I am advised by the Revenue Commissioners that if the combined
Budget estimate of 16.84 billion expected in 2012 from income tax,
USC and employees PRSI was to be raised by applying a single flat
rate of tax on the basis outlined by the Deputy, the rate of tax
required, based on projected 2012 incomes, would be 27%.
This tentative estimate is based on the assumption that a full flat tax
system is introduced and that the existing income tax, USC and
employee PRSI structures would be replaced in their entirety by the
system outlined by the Deputy. In such an event, the personal tax
credits and allowances and tax reliefs in general would no longer
apply. This is normally a feature of flat tax systems. For example,
contributions to approved superannuation schemes would no longer
attract tax relief and mortgage interest relief and medical insurance
relief which are provided at source would cease to apply.
Other schemes and reliefs which it is assumed would be abolished

for the purpose of this costing include capital allowances, property
reliefs generally, the various savings related tax reliefs, tax relief on
redundancy payments, the business expansion scheme and film
relief. To the extent that any of these reliefs were continued, the
costs would be higher
A list of all entities holding authorisations and all credit
institutions 15th May 2012,
225 of 24 April 2012, if he will provide a list of all entities holding
authorisations and all credit institutions.
Reply
I would like to inform the deputy that the information he is seeking is
available on the Central Bank of Ireland website in the form of a
publicly-available register. The relevant links are attached below for
your
convenience.http://registers.financialregulator.ie/FirmSearchPage.asp
x
http://registers.financialregulator.ie/DownloadsPage.aspx
The number of people with a distressed mortgage 15th May
2012,
To ask the Minister for Finance the number of persons who currently
have a distressed mortgage, the level of distress and the way this is
determined.
Reply
The Central Bank publishes statistics on principal private residential
mortgage arrears, restructures and repossessions. The latest
available data is for the period ended December 2011 and it indicates
that 70,911 mortgage accounts are in arrears of over 90 days. This
amounts to 9.2% of total residential mortgage accounts extended by
regulated mortgage lenders.

The data also indicated that 74,379 accounts were restructured at the
end of December 2011. Of this total, 36,797 are not in arrears and
are performing as per the restructured arrangement. The balance of
restructured accounts (37,582) has arrears of varying categories
(arrears of both less than and greater than 90 days). Overall,
therefore, 107,708 residential accounts are either in arrears of over
90 days or have been restructured and are performing as at the end
of December 2011.
The amount of money currently on deposit 15th May 2012,
To ask the Minister for Finance the amount of money currently on
deposit in Irish banks household deposits and others, excluding
foreign owned deposits.
Reply
The Central Bank of Ireland (CBI) publish a comprehsensive data set
on a monthly basis in relation to deposits at Irish banks, both Covered
and non Covered institutions. These data from part of the banks
Monthly Banking Statistics which are unconsolidated and reflect data
on the assets and liabilities of within-the-State offices of credit
institutions. There are three tiers of balance sheet published by the
CBI each month. They are a) Credit institutions Aggregate balance
sheet (which is labled table A4); b) Credit institutions Domestic
Group (table A4.1) and c) Credit institutions Covered Group (table
A4.2).
Table A4 has the widest coverage of institutions and is effectively the
banking system in Ireland. The other two are sub-sets of table A4,
with the Domestic Group representing those banks and credit unions
which have significant business with Irish resident households and
non-financial corporations in terms of credit and deposits. The
Covered Group (table A4.2) which has the narrowest scope,
represents only AIB, Bank of Ireland, EBS, IBRC (formerly Anglo Irish
and Irish Nationwide) and permanent tsb. At each balance sheet tier,
there are three different measures of deposits that can be tracked or
quoted and this can sometimes cause confusion. The Private Sector
Deposits category is the narrowest measure and the one that tends
to get the most focus however. To this one can add General
Government deposits and deposits from Monetary Financial
Institutions (MFIs) to get Deposits from Irish Residents and when
non resident deposits are added one reaches a figure that is best
described as Total Deposits.
Private sector deposits across the entire Irish banking system
amounted to 163.1bn at the end of March 2012. The CBI provides a
further breakdown of these deposits into various catergories. Within
this figure, Household deposits amounted to 92.1bn, deposits held
by Non Financial Corporations (NFCs) amounted to 29.7bn, Other
Financial Intermediaries were 30.1bn and finally Insurance
Corporations/Pension Funds accounted for a further 11.1bn.
Unsurprisingly the Irish Covered Banks account for a large share of
these Private Sector Deposits around 64% or 103.9bn.
To aid analysis and interpretation of deposit trends at the Irish
Covered Banks, the Department of Finance recently began publishing
a consolidated dataset on deposits. This dataset is sourced from the
Central Bank of Ireland but unlike the data referred to above, it
excludes intra-company exposures and also includes deposits held in
foreign subsidiaries. The most recent data set for end March 2012
showed that deposits at the Covered Banks on this basis were circa.
149bn. This figure has increased from around 147bn at year end
and has been on a slow rising trend since the Autumn of last year.
Further details on this dataset or indeed on the CBI statitics can be
found at http://banking.finance.gov.ie/wpcontent/uploads/Deposit_Note_Mardataset.pdf and
www.centralbank.ie
Flood insurance 15th May 2012,
To ask the Minister for Finance the position regarding flood insurance.
(details supplied)
Reply
I am advised by the Irish Insurance Federation that flood insurance
cover is currently available to approximately 98% of householders in
Ireland. Neither the Central Bank nor I, as Minister for Finance, can
compel insurance companies to quote for business. The decision to
provide any specific form of insurance cover, and the price at which it
is offered, is a commercial matter based on the assessment of the
risks involved. There are no provisions in the Central Banks
Consumer Protection Code to compel an insurance company to
accept a particular insurance risk.
However, I wish to inform you that the Minister of State with
responsibility for the Office of Public Works (OPW) and his officials
are engaged in discussions with the Irish Insurance Federation (IIF) in
relation to the difficulties experienced by certain householders in
obtaining insurance cover for flood risk.
These discussions have allowed a sharing of information and
understanding about the scope and scale of the work undertaken by
the OPW on flood risk management and, in particular, on the
mapping of areas subject to flood risk nationally which will emerge
from the OPWs Catchment Flood Risk Assessment and
Management programme (CFRAM). This programme is a national
initiative to systematically identify, assess, document and report on
the most significant flood risks throughout the country. This work is
being undertaken on OPWs behalf by specialist consultants and is
organised into six separate regional or catchment areas. These
comprehensive studies will recommend an integrated management
plan and prioritised measures to address flood problems in areas
where there is significant risk in each major catchment in the country.
The discussions between the OPW and the IIF have also focused on
how the insurance industry can best address the issue of the
provision of flood insurance where incidences of difficulties in
obtaining flood insurance are being raised. The insurance industry
considers that this incidence is marginal and has indicated that where
it arises the causes are complex with each case being assessed in
light of the particular circumstances applying. The OPW and the IIF
are keen to establish a sustainable means of sharing information on
areas vulnerable to flooding and on identifying flood defence works
carried out or funded by the OPW and the impact of those works in
reducing the risk of flooding in areas where flooding previously
occurred. A number of issues are being clarified with a view to
agreement being reached on a viable basis on which information can
be provided.
In tandem with these developments, the Irish National Flood Forum,
which is a voluntary body representing communities affected by
flooding, plans to undertake a survey to gather as much information
as possible from their member organizations. Details of what will be
involved should be available shortly on the Forums website
www.irishnationalfloodforum.com. The information gathered by the
Forum will be a useful input into the deliberative process on this
subject.
Remuneration policy in the Irish Bank Resolution Corporation
1st May 2012,
To ask the Minister for Finance if any consideration has been given to
altering the remuneration policy in the Irish Bank Resolution
Corporation in order that it is in line with the public sector in view of
the fact that the bank is fully nationalised.
Reply
I have asked the Board of the bank to consider the remuneration
packages at the bank. The Board has considered reductions in pay
levels for individual staff in IBRC but has however, recommended to
me its view that pay cuts should not be implemented at this time. The
decision not to pursue pay cuts is on the basis that staff retention is a
critical issue for IBRC. There has been considerable reduction in staff
numbers and current staff are being regularly headhunted by Banks
and other organisations. It is the Boards view that further pay cuts
would create a risk for the bank in relation to the retention of staff and
would impact negatively on the banks ability to deliver its mandate.
The Board has indicated its view that the skills of staff within IBRC
are integral to the successful delivery of the banks asset recovery
programme on behalf of the State and, by extension, the taxpayer.
In this context, IBRC have also pointed out to me that a 20%
reduction was applied to the salaries of senior management in the
former Anglo Irish Bank immediately post nationalisation. These
adjusted lower salaries have remained in place in the organisation for
subsequent replacements to those roles. . It should also be noted
that IBRC does not operate a performance based incentive plan.
The bank had further indicated that total remuneration paid to the top
50 individuals in the organisation in 2009 has reduced by 15% as at
March 2012. In addition, total staff costs in the organisation have
reduced by 48% from end 2008 to end 2011 and this includes 6
months of additional cost resulting from the merger with INBS in
2011.
Since nationalisation there has been a 60% reduction in total
headcount in the combined Anglo Irish Bank and INBS organisations
from close to 2,250 in January 2009 to 919 today. IBRC also employs
184 front line staff in its NAMA servicing unit. As part of this
reduction, there has been an extensive re-structuring and
streamlining of the management structures in IBRC. Of the 50 most
senior people employed pre-nationalisation, 34 (or 68%) have since
left the Bank.
I have accepted the Boards position at this time. However, I have
asked that the situation in relation to remuneration be kept under
review. I have also conveyed my view that downward pressure is to

be exerted in relation to the remuneration packages of any new staff
recruited to the bank.
Credit card charges levied by Irish banks 24th April 2012,
To ask the Minister for Finance if his attention has been drawn to the
fact that credit card charges levied by Irish banks are higher than
other banks in the EU.
Reply
I have been informed by the Central Bank there are three types of
charges associated with credit cards:
The acquiring bank (on behalf of the credit card company e.g. Visa
and Mastercard) charges the retailer a fee these fees are subject to
the provisions of section 149 of the Consumer Credit 1995, if the
acquiring bank is a financial institution,
The issuing bank (the issuer of the credit card on behalf of the credit
card company) charges the cardholder fees, e.g. foreign exchange
fees/late payment/ interest fees. These fees are covered under
section 149 of the Consumer Credit Act 1995 as the bank is an
financial institution.
Sometimes, a retailer passes fees onto the cardholder for using a
credit card e.g. Ryanair/Irish Rail. These fees are not covered under
section 149 of the Consumer Credit Act 1995.
I have also being informed by the Central Bank that, while they have
not carried out research into such charges, it would appears that
credit card charges in Ireland are higher than those charged by
banks in other EU states.
Section 149 of the Credit Consumer Act 1995 requires financial
institutions, money transmitters and bureaux de change to notify
certain charges to the Central Bank for assessment in accordance
with criteria laid down in the legislation as follows:
the promotion of fair competition between holders of authorisations
and credit institutions,

the commercial justification submitted in respect of the proposal,
the effect new charges or increases in existing charges will have on
customers, and
passing on costs to customers.
Having assessed the proposed charges submitted, the Central Bank
will either reject the proposal, approve at a lower level or approve in
full.
Examination of different tax bands 18th April 2012,
To ask the Minister for Finance if he will provide estimates of the
expected decrease in direct revenue to the State from a 1% reduction
in the lower and higher rates of income taxation respectively; and if he
will provide same for a 10% increase in the respective tax bands.
Reply
I am informed by the Revenue Commissioners that the full year costs
to the Exchequer, estimated by reference to 2012 incomes, of
reducing the standard and higher rates of income tax by 1 percentage
point would be approximately 470 million and 205 million
respectively.
The estimated cost of increasing the standard rate tax bands by 10%
would be approximately 540 million in a full year.
The figures are estimates from the Revenue tax-forecasting model
using actual data for the year 2009 adjusted as necessary for income
and employment trends for the year 2012. They are, therefore,
Any prospective changes to tax rates on income earned 18th
April 2012,
To ask the Minister for Finance if he is considering in the context for
Budget 2013, any changes to the tax bands or tax rates on income
earned.
Reply

As the Deputy is aware, the Programme for Government states that
as part of the Governments fiscal strategy we will maintain the
current rates of income tax together with bands and credits. This
commitment was delivered in Budget 2012.
As I have stated many times before in the House, the Programme for
Government sets out our strategy in this matter and, subject to
agreement with the Troika, we intend to continue to deliver on these
commitments.
Taxes and rates 18th April 2012,
To ask the Minister for Finance the number of persons paying tax
ateach of the tax rates.
To ask the Minister for Finance the number of persons earning
income but not paying income tax.
Reply
I propose to take questions numbers 242 and 246 together .
I am advised by the Revenue Commissioners that the information
requested by the Deputy is as follows, in respect of the income tax
year 2012.
Projected Distribution of Income Earners for 2012
Tax year Exempt
(Standard rate liability fully covered by credits or age exemption
limits) Standard rate (including those whose liability at the higher rate
is fully offset by credits) Higher rate (liability not fully off set by
credits) All cases
Number % Number % Number %
Post-Budget
2012 817,100 37.7 946,200 43.7 401,800 18.6 2,165,100
Numbers are rounded to nearest hundred.
and employment trends for the year 2012.

They are therefore provisional and likely to be revised.
It should be noted that a married couple who has elected or has been
deemed to have elected for joint assessment is counted as one tax
unit.
Revenue from different tax rates 18th April 2012,
To ask the Minister for Finance the amount of revenue collected from
those paying tax at the lower rate and those paying tax at the higher
rate.
Reply
I am informed by the Revenue Commissioners that on the basis of
income tax returns for the income tax year 2009, the latest year for
which the necessary detailed historical information is available, the
breakdown of the total income tax liability between taxpayers at the
lower and higher rates of tax for that year is 29% and 71%
respectively.
Further details are provided in Table IDS 17 of the Income Distribution
chapter of the Revenue Statistical Report for 2010, which is available
on the Revenue website.
Revenue from income tax 18th April 2012,
To ask the Minister for Finance the total amount of revenue raised
from income tax on those earning 100,000 or greater; what this is as
a percentage of the total tax take for the State; and if he will provide
same from those earning 80,000 and 60,000 respectively.
To ask the Minister for Finance the total amount of revenue raised
from income tax on those earning _40,000 or less in income tax and
what this is as a percentage of the total tax take for the State.
Reply
I propose to take questions numbers 244 and 245 together.
I am advised by the Revenue Commissioners that the information
requested, estimated by reference to the income tax year 2012, is set
out in the following table.

Income Tax Post-Budget 2012 (Base year 2009)
Range of Gross Income Income Tax % of Total Income Tax Yield
40,000 or less 1,207,918,600 10%
60,000 or greater 8,716,082,300 72%
80,000 or greater 6,777,535,500 56%
100,000 or greater 5,328,329,800 44%
Tax figures are rounded to the nearest hundred and percentages are
rounded to the nearest whole number.
It should be noted that the income ranges shown in the above table
relate to Gross Income as defined in Revenue Statistical Report
2010.
and employment trends for the year 2012. They are therefore
It should be noted that a married couple who has elected or has been
deemed to have elected for joint assessment is counted as one tax
unit.
Tax breaks, exemptions and losses to the exchequer 18th April
2012,
To ask the Minister for Finance if he will provide a breakdown of all
tax breaks provided by the Government, by area, value and what
these tax breaks are estimated to be worth to the Exchequer in terms
of revenue forgone.
tax exemptions provided by the Government, by area, value and what
these tax exemptions are estimated to be worth to the Exchequer in
terms of revenue foregone.
tax allowance provided by the Government, by area, value and what
these tax allowance are estimated to be worth to the Exchequer in
terms of revenue foregone.

Reply
I propose to take questions numbers 247, 248 and 249 together.
I am advised by the Revenue Commissioners that the total
identifiable costs to the Exchequer which are currently available relate
to income tax and corporation tax allowances, reliefs, exemptions and
tax credits available as set out in the following tables for 2008 and
2009, the most recent year for which the necessary detailed historical
information is available. It shoild be noted that there have been
changes since this period, i.e. some schemes have been abolished or
modified and others have been introduced. Relevant notes relating to
items in the tables are also included.
Index of Tables and Notes
a) Note on the Cost of Tax Credits, Allowances and Reliefs 2008 and
2009
b) Table IT 6 showing Cost of Tax Credits, Allowances and Reliefs
2008 and 2009
c) Notes on Table IT 6
d) Note on Green Paper on Pensions
e) Estimate of cost of certain property-based tax incentives and
incomes exempt from tax for 2008 and 2009
f) Note on reliefs in respect of which costs are not currently
quantifiable or are negligible or are not identifiable within total
aggregates.
These estimates of cost are not compiled by reference to areas.
a) Cost of Tax Credits, Allowances and Reliefs 2008 and 2009
The following table IT 6 shows the estimated cost in terms of revenue
forgone of the personal tax credits and the main reliefs and
deductions allowable under the income tax system. A number of
reliefs which apply both to individuals and companies is also included
and the cost shown in relation to these reliefs covers income tax and
corporation tax.
An adjustment is included in the cost figures applying to income tax to
compensate for incomplete numbers of tax returns on record at the
time of compiling the estimates.
The tax credits and reliefs listed in the table serve varying purposes.
Many are essentially structural reliefs through which individual tax
liabilities are adjusted to reflect relative taxable capacity. The main
personal tax credits are a good example of this since they may be
regarded as part of the progressive income tax structure representing
a band of income chargeable at a zero rate. Others, such as relief for
interest paid in full or investment in corporate trades, are tax-based
incentives in favour of specific groups or activities which are
designed to promote certain aspects of public policy.
In computing taxable profits, account needs to be taken in some way
of the depreciation of capital assets incurred in earning those profits.
To this extent, the figures in the table of the costs of capital
allowances should not be regarded as measuring a loss of tax
revenue on profits. To compute such loss, regard would have to be
had to the excess of the amount of the capital allowances at current
rates over the amount of the normal allowances.
The figures shown for the basic personal tax credits (married, single
and widowed) are the costs of these tax credits as if all other tax
credits and the exemption limits did not apply. They do not include
individuals who are not on Revenue records because their incomes
are below the income tax thresholds. The cost figures for the
exemption limits are based on the excess of the exemption limits over
the basic personal tax credits.
The figures of cost are for 2008 and 2009 and all figures are based
on tax due in respect of assessments for each year and not on tax
receipts within that year.
The figure against each credit or allowance represents the additional
tax which would become payable if the tax credit or allowance were
withdrawn assuming no consequent change in the behaviour of

taxpayers (for example, in relation to the reliefs for savings), or the
amounts of payments (for example, interest payable on certain
savings schemes might need adjustment to take account of the new
tax liability).
The numbers of claimants of each credit or relief are shown for both
years to the extent that they are available. The numbers included are
the taxpayers who would be adversely affected by the withdrawal of
the respective credit or relief.
In the calculations, each tax credit or allowance has been dealt with
separately and on the assumption that the rest of the tax system
remained unchanged. It would be therefore inaccurate to calculate
the effect of withdrawing all the credits, reliefs and allowances by
simply totaling the figures. For example, the costs shown for capital
allowances and stock relief are also calculated on the basis of
separate withdrawal of these reliefs. Their combined cost would be
greater than the sum of the separate costs because allowances are
not always fully set off against available profits. For instance, a person
with 1,000 gross trading profits, 1,000 capital allowances and
1,000 stock relief would pay no tax if either of the reliefs were
withdrawn but would pay tax on 1,000 profits if both reliefs were
withdrawn. In this case, the cost of each relief separately is nil but the
combined cost is tax on 1,000. Basic data is not available to enable
an estimate of the combined cost of these reliefs to be made.
The figures for estimates based on tax returns have been grossed up
to an overall expected level to adjust for incompleteness in the
numbers of returns on record at the time the data was extracted for
analytical purposes.
Apart from the artists exemption, these figures do not take account of
the application of the restriction of reliefs originally provided for in
section 17 of Finance Act 2006, which took effect from 1 January
2007.The restriction was extended by Section 23 Finance Act 2010.
Finally, the estimates shown in many cases are tentative and are
subject to revision in the light of later information.
b) Table IT 6 showing Cost of Tax Credits, Allowances and Reliefs
2008 and 2009
(Table to be inserted here)
c) Notes on Table IT 6
(1) Figures accompanied by an asterisk * are particularly tentative
and subject to a considerable margin of error.
(2) The cost figures for the exemption limits are based on the excess
of the exemption limits over the basic personal tax credits. They
include the cost of marginal relief for taxpayers whose incomes are
not greatly in excess of the exemption limits.
(3) The figures shown for the basic personal tax credits (married,
single and widowed) are the costs of these tax credits as if all other
tax credits and the exemption limits did not apply. They do not include
individuals who are not on Revenue records because their incomes
are below the income tax thresholds.
(4) Arising from the change over to Tax Relief at Source the figures
relate to the number of policies issued. These include policies where
subscriptions were paid by businesses on behalf of their employees.
(5) Part of the cost of contributions to Permanent Health Benefit
Schemes is not identifiable as a result of the move to a net pay
basis for contributions by PAYE taxpayers from 6 April 2001.
(6) See the following note on Green Paper on Pensions for
background commentary on the basis of the cost figures .
(7) Other relates to borrowings for purposes such as acquiring an
interest in a company or partnership .
(8) The income on which the cost of exemption from income tax for
charities, colleges, hospitals, schools, friendly societies, etc. is based
includes dividend income on which income tax deducted at source
has been repaid, other investment income, payments received under
covenant, donations by the PAYE sector to approved bodies together
with the associated tax relief and donations by the self-employed and
corporate sectors to approved bodies and approved sports bodies.
Information is not available about other income received gross.
(9) The cost figures for relief for certain Sports Persons are based on
income tax self assessment returns and for donations to Approved
Sports Bodies are based on ncome tax and corporation tax self
assessment returns .
(10) In the absence of other information, tax has been assumed at
the standard rate of income tax even though a different rate might be
more appropriate.
(11) The costs and numbers for the Exemption of Statutory
Redundancy Payments are based on external data. From 2009 the
numbers indicate the numbers of claims received in the year and
not the numbers of claims approved.
(12) The costs included for corporation tax are by reference to
accounting periods which ended in the years 2008 and 2009.
(13) The cost shown for capital allowances does not include any cost
associated with unused capital allowances, that is, capital
allowances which are not absorbed by a company in the accounting
period in which they arise because they exceed the amount of the
companys profits of that accounting period which are available for
offset. Unused capital allowances can be offset as losses against
taxable profits arising in the previous accounting period and against
certain profits arising in future accounting periods and can be offset
against the profits of another company in the same group of
companies. It is estimated that 3587 million and 5373 million of
unused capital allowances were claimed in respect of 2008 and 2009
accounting periods respectively but as the proportion of this item
which is included in previous years losses and in group relief is not
separately identifiable a reliable estimate of the cost of the capital
allowance element cannot be provided.
(14) The tax cost shown for section 23 type relief is the estimated
ultimate tax cost relating to the total allowable expenditure in respect

of claims made in 2008 and 2009 tax returns for the first time. The
cost shown is for income tax cases only.
(15) the cost shown for manufacturing relief for 2008 is compiled
using the basic data available but for technical reasons associated
with a system redesign it is understood to be understated by at least
100m.
(16) The costs shown for R&D is for claims for R&D on corporation
tax returns for accounting periods ending in 2008 and 2009. However,
the cost for 2009 includes the amount of credit allowed against 2009
tax together with the amount offset against tax of previous accounting
periods and as payable credits.
d) Note on Green Paper on Pensions Review of estimates of cost
As part of the work on the Green Paper on Pensions, a review was
carried out of the current regime of incentives for supplementary
pension provision with a view to developing more comprehensive and
reliable estimates of the cost of reliefs in this area. The review
examined, among other things, the current reliefs and incentives for
investment in supplementary pensions and the data available on
which to base reliable estimates of the costs in revenue foregone to
the Exchequer.
The review drew on newly available 2006 aggregate data on
contributions to pension schemes by employers and employees
arising from a P35 initiative introduced on foot of provisions that were
included in Finance Act 2004 with a view to improving data quality.
Estimates of the cost of tax for private pension provision updated for
2008 and 2009 are included in table IT6.
The breakdown and make-up of these estimated costs of reliefs differ
from presentations of costs in this area for years PRIOR TO 2005 in a
number of respects and are not directly comparable. further details on
the cost of tax and other reliefs and the changes in the methodology
are contained in pages 106 and 107 of the Green Paper on Pensions
which is available at www.pensionsgreenpaper.ie.

e) Estimate of cost of certain property-based tax incentives and
incomes exempt from tax for 2008 and 2009
Certain property-based tax incentives and incomes exempt from tax
uptake and estimated potential cost to the Exchequer in terms of
income tax and corporation tax forgone based on 2008 and 2009 tax
returns
Provisions were included in the Finance Acts of 2003 and 2004 to
enable new statistical data on the uptake of tax relief for certain
property-based tax incentives and incomes exempt from tax to be
obtained from tax returns. This information, derived from changes
introduced by the Revenue Commissioners to income tax returns and
corporation tax returns for 2008 and 2009, is set out in the following
tables.
The figures shown include the amounts claimed in the year but
exclude amounts carried forward into the year either as losses or
capital allowances, and include any amounts of unused losses and/or
capital allowances which will be carried forward to subsequent years.
Tax Incentive/Income Exemption 2008 Amount Claimed Assumed
maximum tax cost m Number of claimants
m m
Urban renewal 230.8 87.0 3,367
Town Renewal 61.6 24.2 998
Seaside Resorts 16.1 6.4 1,091
Rural Renewal 88.4 35.7 2,803
Multi-storey car parks 16.8 6.6 134
Living Over the shop 6.4 2.6 81
Enterprise Areas 6.3 2.5 138
Park and Ride 1.8 0.7 21
Holiday Cottages 36.9 14.8 844
Hotels 305.5 116.4 1,996
Nursing Homes 48.4 19.8 734
Housing for the Elderly/infirm 7.4 3.0 179

Hostels 1.68 0.69 22
Guest Houses 0.29 0.12 10
Convalescent Homes 1.4 0.5 32
Qualifying Private Hospitals 30.2 12.3 342
Qualifying sports injury clinics 4.1 1.7 60
Buildings Used for certain childcare purposes 30.3 12.2 519
Qualifying Mental Health Centres 0.1 0.0 3
Student Accommodation 60.0 23.5 814
Caravan Camps
1.5 0.6 10
Mid-Shannon Corridor Tourism Infrastructure
1.8 0.7 12
Exemption of profits or gains from Greyhounds 0.0 0.0 10
Exemption of profits or gains from Stallions 92.3 15.1 192
Exemption of profits or gains from Woodlands 51.0 13.6 2,492
Exempt Patents (Section 234, TCA 1997) 198.3 51.7 1,209
Totals 1,299.2 452.6 18,111
Tax Incentive/Income Exemption 2009 Amount Claimed Assumed
maximum tax cost m Number of claimants
m m
Urban renewal 233.8 93.1 3410
Town Renewal 45.4 18.3 1,001
Seaside Resorts 13.3 5.3 875
Rural Renewal 70.0 28.0 2,653
Multi-storey car parks 13.2 5.2 130
Living Over the shop 4.1 1.7 66
Enterprise Areas 5.4 2.1 118
Park and Ride 2.0 0.8 20
Holiday Cottages 34.7 13.9 786
Hotels 263.2 102.1 1,906
Nursing Homes 54.4 21.6 750
Housing for the Elderly/infirm 6.8 2.8 145
Hostels 0.73 0.3 14
Guest Houses 0.24 0.1 8

Convalescent Homes 1.3 0.5 28
Qualifying Private Hospitals 30.5 12.5 346
Qualifying sports injury clinics 3.6 1.5 67
Buildings Used for certain childcare purposes 30.8 12.5 527
Qualifying Mental Health Centres 0.1 0.0 1
Student Accommodation 48.3 19.1 751
Caravan Camps 0.6 0.2 2
Mid Shannon Corridor Tourism Infrastructure 0.6 0.2 2
Exemption of profits or gains from Greyhounds 0.0 0.0 5
Exemption of profits or gains from Stallions 2.0 0.4 32
Exemption of profits or gains from Woodlands 48.2 14.4 3,570
Exempt Patents (section 234, TCA 1997) 260.7 71.7 1,268
Other
Totals 52.6
1,226.6 19.5
447.8 635
19,116
These figures do not take account of the application of the restriction
of reliefs originally provided for in section 17 of Finance Act 2006 and
which took effect from 1 January 2007.The restriction was extended
by Section 23 Finance Act 2010.
Notes:
The figures shown relate to the various reliefs/incentives and
exemptions as specified in the 2008 and 2009 form 11 and CT1.
There were concerns that in some instances the new, separately
categorised data on property incentives may not have been correctly
entered on the Tax returns. Revenue drew the attention of the
relevant tax practitioner bodies to these deficiencies to rectify them in
future returns and also increased awareness among its own staff
involved in processing tax returns of the need to ensure, through
closer examination of the returns, that they are correctly completed.
The estimated costs have assumed tax foregone at the 41% rate in
the case of income tax and 12.5% in the case of corporation tax. This
means the figures shown correspond to the maximum Exchequer
cost in terms of income tax and corporation tax. However, the actual
Exchequer cost could be lower, particularly in relation to the exempt
income items, as the income could be subject to deductions for
allowable expenses and other costs thereby reducing the level of
income that would be actually subject to tax.
Some of the costs shown above are included in the costs shown for
capital allowances and section 23 relief in Table IT6However, exempt
income included above is not part of capital allowances.
f) Note on reliefs in respect of which costs are not currently
quantifiable or are negligible or are not identifiable within total
aggregates.
Examples of this type of relief would include:
Relief from averaging of farm profits;
Exemption for income arising from payments in respect of personal
injuries;
Exemption of certain payments made by Hemophilia HIV Trust;
Exemption of lump sum retirement payments;
Relief for allowable motor expenses;
Tapering relief allowable for taxation of car benefits in kind;
Reduced tax rate for authorised unit trust schemes;
Reduced tax rate for special investment schemes;
Exemption of certain grants made by dars na Gaeltachta;
Relief for investment income reserved for policy holders in life
assurance companies;
Relief for various business related expenses such as staff
recruitment, rent, legal fees, and other general expenses;
Exemption in certain circumstances on the interest on quoted bearer
Eurobonds;
Exemption of payments made as compensation for loss of office;
Exemption of scholarship income

Exemption for income received under Sceim na bhFoghlaimeoiri
Gaeilge.
Haulage 18th April 2012,
To ask the Minister for Finance if he will provide a response to the
following haulage issue (details supplied).
Reply
The Deputy may be aware that a working group was set up between
officials of my Department, the IRHA and some members of the
Oireachtas. This working group is discussing a number of issues of
concern to the haulage industry. I am sure the Deputy will
understand that I cannot pre-empt the outcome of those discussions
which are ongoing.
I should point out that a fuel rebate system, as sought by the IRHA,
could not under EU law be restricted to Irish licenced hauliers but
would have to be extended to all vehicles intended exclusively for the
carriage of goods by road with a maximum permissible gross laden
weight of not less than 7.5 tonnes. In addition, the rebate would have
to include the carriage of passengers by a motor vehicle of category
M2 or category M3 as defined in Council Directive 70/156/EEC.
BOI customers cant make international payments in Yuan 29th
March 2012,
fact that Bank of Ireland do not allow customers to make international
payments in Chinese Yuan; and if he believes this to be a hindrance
to competition.
Reply
Notwithstanding the States shareholding in the bank, Bank of Ireland
operates in an arms length capacity from the State in relation to
commercial issues. It is a matter for the board and management to
determine and implement operational policy in their organisation.

Therefore, commercial decisions in relation to Bank of Ireland are
solely a decision for the bank.
The scrappage scheme 28th March 2012,
To ask the Minister for Finance his plans to re-introduce a scrappage
scheme for the auto industry.
Reply
I have no plans to re-introduce a scrappage scheme for the auto
industry.
A tax free weekend for personal computers 22nd February
2012,
47 of 9 February 2012, if he will consider the possibility of introducing
a tax free weekend in either August or September of each year to be
applied solely to personal computers and related products and to do
so by way of reducing VAT to 1% on such products in order to assist
those students in purchasing the necessary equipment for the coming
academic year.
Reply
As outlined in my previous response to the Deputy, VAT is governed
by the EU VAT Directive, with which Irish VAT law must comply. The
VAT Directive provides that the supply of goods and services by
taxable persons is subject to VAT, unless specifically exempted under
its terms.
The terms of the Directive do not provide for variations in VAT
treatment for specific periods and as such it is not possible to provide
for a scheme of the kind proposed.
Furthermore, it is not possible to apply a VAT rate of 1% to any good
or service as the VAT Directive provides that a minimum reduced rate
of 5% apply and only in relation to set goods and services listed in
Annex III of the Directive. Personal computers and related products

are not listed in Annex III and as such the standard VAT rate of 23%
must apply to them.
A tax free weekend to assist students 9th February 2012,
To ask the Minister for Finance if he will consider the possibility of
introducing a tax free weekend in either August or September of each
year to be applied solely to personal computers and related products,
in order to assist those students in purchasing the necessary
equipment for the coming academic year..
Reply
VAT is governed by the EU VAT Directive, with which Irish VAT law
must comply. The VAT Directive provides that the supply of goods
and services by taxable persons is subject to VAT, unless specifically
exempted under its terms. The terms of the Directive do not provide
for the non-application of VAT to supplies for specific periods and as
such it is not possible to provide for a scheme of the kind proposed.
VHI healthcare plans and the paymaster general 7th February
2011,
fact that when Fingal County Council transferred responsibility for
pension payment to retired vocational education committee
employees to the Paymaster General, that the Paymaster General
changed the renewal period for those with VHI healthcare plans,
meaning that there was a period when those in receipt of pension
payments were not covered under their VHI plans..
Reply
There is a long standing agreement with all of the health insurance
companies, including the VHI, where an individuals health cover
remains in place even in circumstances where, through no fault of
his/her own, a premium is not paid. As part of the move to the greater
use of shared services in the public sector in order to drive

efficiencies, the Paymaster Generals Office, which is part of my
Department, took over the payment, on an agency basis, of pensions
of the retired staff of the Vocational Education Committees. Payment
of these pensions was previously made through the local authorities.
When those in receipt of pension paid via Fingal County Council
moved to the payroll of the Paymaster Generals Office in November
2011, there was no period during the transfer when they were not
covered under their VHI plans.
NAMAs strategy for unoccupied homes 7th February 2012,
To ask the Minister for Finance if he is satisfied with the National
Assets Management Agencys strategy in relation to residential
homes, some of which are protected structures or in areas of
architectural conservation, that are unoccupied and in need of repair,
or have been vacated while renovation works remain to be completed,
and are now falling into disrepair.
Reply
NAMA informs me that property assets securing NAMA loans are
under the control of debtors or of receivers appointed by the Agency.
As such, it is debtors and receivers who are responsible for the
preservation and maintenance of such property, including protected
structures and residences which are of architectural significance.
In cases where NAMA becomes aware that debtors are neglecting
their duties in this regard, the Agency advises me that it demands of
them that they take appropriate remedial action. Should the debtor fail
to take the appropriate action, NAMA can appoint a receiver to take
control of the property concerned or under the provisions of section
141 of the NAMA Act, it can apply to the District Court for an entry
and maintenance order, for which the overall costs can be charged
back to the debtor.
NAMA informs me that it has not been necessary to move beyond the
first option in the very few cases relating to period buildings and
protected structures that have arisen to date.

Fuel smuggling 31st January 2012,
To ask the Minister for Finance if there is an operation in place to test
trucks crossing the border from Northern Ireland to ensure the fuel
isnt going to underground filling stations in the Republic.
Reply
All consignments of mineral oil from Northern Ireland are subject to
requirements of EU law for the Intra-EU movement of excisable
products. These requirements include the paying or securing of the
excise duty due in the State, and that the consignment is at all times
under cover of the appropriate documentation.
In keeping, however, with the principle of free movement of goods in
the EU, there can be no systematic or random checking of these
consignments at the border, and a consignment may only be stopped
and checked where there are reasonable grounds to suspect that
there has been a breach of requirements. The consignment may then
be stopped by Revenue officers, and documents may be examined
and the mineral oil sampled and tested.
Revenue employs a broad range of compliance and enforcement
strategies to detect illicit practices involving mineral oil fraud, including
optimum deployment of resources to intercept illicit product, and
sampling and testing of mineral oil, both in the course of consignment
and at retail outlets.
Investment plans for the National Pensions Reserve Fund 18th
January 2012,
To ask the Minister for Finance the current standing of the National
Pensions Reserve Fund; if he will provide a breakdown of
investments including the discretionary portfolio, as well as money
committed and information on the future investment plans of the fund.
Reply
I am informed by the National Treasury Management Agency, as the

Manager of the National Pensions Reserve Fund, that, on 31
December 2011, the total value of the National Pensions Reserve
Fund was 14.5 billion, comprising the Discretionary Portfolio of 5.4
billion and the Directed Portfolio currently held at 9.1 billion pending
completion of an independent valuation review of the Funds
investments in Allied Irish Banks.
The breakdown of the Discretionary Portfolio as at 31 December
2011 is as follows: Asset Class m % of
Discretionary
Portfolio
Large Cap Equity 1,346 25.1%
Small Cap Equity 141 2.6%
Emerging Markets Equity 375 7.0%
Quoted Equity 1,862 34.7%
Value of equity put options 264 4.9%
Eurozone Inflation Linked Bonds 78 1.5%
Eurozone Corporate Bonds 271 5.0%
Cash 856 15.9%
Financial Assets 1,205 22.4%
Private Equity 791 14.7%
Property 501 9.3%
Commodities 271 5.0%
Infrastructure 308 5.7%
Absolute Return Funds 170 3.2%
Alternative Assets 2,041 38.0%
Total Discretionary Portfolio
5,3721
100%
1 Information in respect of the Discretionary Portfolio is, in the case of
direct quoted investments, based on valuation as of close of business
on 31 December 2011 and, in the case of indirect investment
vehicles, based on the most recently available valuations.

It should be noted that the NPRF has a number of capital
commitments as set out in the following table:
Capital committed at 31 December 2011 m
Private Equity Undrawn commitments 431
to Irish funds 123m
to international funds
308m
Property Undrawn commitments 84
Infrastructure Irish Infrastructure Fund 250
Water metering Subject to certain conditions 450
Total 1,215
In September 2011 the Government announced the establishment of
a Strategic Investment Fund which will take the form of a portfolio of
funds investing in areas of importance to the Irish economy including
infrastructure, financing for SMEs and venture capital. The NPRF will
be a cornerstone commercial investor in these funds with the
expectation of increasing total fund size by attracting other
commercial co-investors. In November the NPRF announced a
commitment of 250 million to a new Irish infrastructure investment
fund which is seeking up to 1 billion from institutional investors in
Ireland and overseas and which will invest in infrastructure assets in
Ireland, including assets designated for disposal by the Government
and commercial State enterprises and also new infrastructure
projects.
The Section 23 consultation process 25th October 2011,
To ask the Minister for Finance when he is due to report on the
Section 23 consultation process.
Reply
The public consultation on Section 23-type reliefs and other legacy
property-based tax reliefs, undertaken by my Department concluded
at the end of July. Over 700 submissions were made during the
consultation, which forms part of an impact assessment process to
assess the potential effects of amending, curtailing and/or abolishing
such reliefs, in keeping with the commitment in the Programme for
Government to curtail tax shelters which benefit very high income
earners.
Submissions were received from a wide range of organisations and
from individuals, and varied in length and scope. These submissions
are currently being examined and are adding to our understanding of
the dynamic of these reliefs and providing a valuable source of
information on the possible impacts on the State and investor groups
of potential changes to the treatment of property-based legacy reliefs.
It is anticipated that the analysis of the submissions along with the
results of the impact assessment process will be available for
consideration in the context of the forthcoming budget.
As the Deputy is aware it is not customary to comment in advance of
the Budget on any matters that might be the subject of Budget
decisions.
Legal costs incurred by NAMA 25th October 2011,
To ask the Minister for Finance if he will confirm the cost to the State
for the legal costs incurred by the National Asset Management
Agency in 2010 and to date 2011.
Reply
Fees and expenses incurred by NAMA are recovered through the
operating activities of the agency. They are published in the quarterly
reports of NAMA, which are laid before the Houses of the Oireachtas
and published on the NAMA website.
The second quarterly report for the period ending 30 June 2011,
accompanied by financial statements for the second quarter, was
submitted to me as required by the end of September 2011 and I will
lay the report before each House of the Oireachtas shortly.
The aggregate legal costs for the year 2010 and the first quarter of
2011 are as follows:
2010m
Q1 2011m
Legal Fees
3.31
0.88
The figures in the table above do not include legal fees incurred by
NAMA as part of the loan due diligence process, which are recovered
from the five participating institutions through a reduction in the
consideration paid for acquired loans.
The amount spent by the Department on consultancy fees 6th
October 2011,
To ask the Minister for Finance the amount he intends to spend on
consultancy fees in 2011, in particular those contracted to identify
value for money in his Department.
Reply
The 2011 Estimate for my Vote includes the following provision for
consultancy expenditure:
Administrative
Budget:
0.028m
Consultancy costs associated with the stabilisation of the Banking
Sector:
3.515m
At this point I do not envisage that the full allocation will be required
but, due to the uncertain nature of the work, the final requirement
cannot be predicted with reasonable certainty.
I do not envisage that any of this provision will be attributed to
contract work related to value for money.
The following table contains the relevant information in relation to the
bodies under the aegis of my Department.
Agency, Body, Office
Detail
National
Treasury The projected costs of legal and consultancy fees for th
Management Agency
for 2011 are 8 million. This amount includes fees in re
banking system functions and takes account of fees inc

the Department of Finance post the transfer of banking
to the Department (5 August 2011). It excludes
consultancy fees recoverable from the financial ins
Under the Memorandum of Understanding agreed
Department of Finance, the NTMA continue to pay t
party consultancy fees of the Banking Unit until 31 D
2011.The above projected costs do not include consulta
incurred by NAMA which are paid out of NAMAs o
income. In 2011, legal and consultancy fees for NA
expected to be 29.9m.
Office of the Revenue The amount provided for in 2011 in the Revenue Comm
Commissioners
Revised Estimates Volume under Consultancy Servi
Value for Money and Policy Reviews is 108,000. The
spent to date in 2011 is 31,365 (including 2,405
contracted to identify value for money). The projec
expenditure to the end of the year is c45,000.
Office of the Appeals Nil expenditure on Consultancy in 2011
Commissioners
Office of the Comptroller The Office of the Comptroller and Auditor General
and Auditor General
Estimate of 700,000 for 2011 in subhead A.7 Consul
this amount 500,000 is to provide specialist exp
conducting the audit of the National Asset Managemen
and 200,000 is provided more generally for specialist e
in connection with the reporting work carried out by th
The consultancy expenditure on NAMA related
considered a cost of audit and is recouped from NAMA
Appropriations in Aid.To the end of September the O
spent about 86,000, most of which is recoupable
NAMA audit. To the end of the year it is expected that th
will not spend more than about 100,000.
Legislation governing book makers opening hours 14th
September 2011
To ask the Minister for Finance his plans to review the current
legislation governing the opening hours of bookmakers.
Reply
The proposed Betting (Amendment) Bill, which is being drafted at
present, will amend the 1931 Betting Act to inter alia establish the
regulatory framework for the licensing of remote bookmakers and
betting exchanges, including measures to enforce the regulatory
framework. The extension of the opening hours of retail betting shops
over the winter period is being considered in that context.
The drafting of the Bill, which is fairly complex, is well advanced. The
Bill is likely to be published in the autumn.
The State review of senior management in financial institutions
14th September 2011,
To ask the Minister for Finance further to Parliamentary Questions
Nos 89 and 93 of 10 May 2011 regarding employment contracts of all
the senior management in financial institutions covered by the State
guarantee, the stage the review is at; when it will be completed; and if
he will give details of any preliminary details.
Reply
As the Deputy is aware, in April of this year, the NTMA requested a
review of remuneration policies and practices by each of the covered
institutions. In that regard, the institutions were asked to consider
measures that could be taken to realign staff expectations with regard
to remuneration and benefits in the current economic environment
and financial circumstances of the banks.
The review exercise is ongoing. I fully recognise that there is a real
public interest in the levels of remuneration at the covered institutions
and I will endeavour to have this completed in the shortest timeframe
possible with a view to putting the information into the public domain.
Alternatives to the moratorium on the enforcement

of repossessions 14th September 2011,
To ask the Minister for Finance if he is considering alternative courses
of action for lenders other than the current moratorium on the
enforcement of repossessions.
Reply
The Deputy may wish to note that a Working Group has been
established under the Economic Management Council to consider the
state of implementation of the main recommendations of the
Mortgage Arrears and Personal Debt Group which published its final
report in November 2010.
Adjustment for those who paid pension levy out of personal
pension 14th September 2011
To ask the Minister for Finance if any adjustment will be made in the
future to take into account those who paid their pension levy out of
their personal pension.
Reply
I assume the Deputy is proposing that the amount of the pension levy
passed on to individuals over the period of the levy should be
available to them as a credit against their future tax liabilities.
The moneys raised from the pension fund levy will be used to pay for
the reductions in VAT, PRSI and the air travel tax as well as for the
additional expenditure measures announced in the Jobs Initiative in
May last. These and the other various measures in the Initiative
represent the first steps by this Government towards improving the
competitiveness of important sectors of the economy and facilitating
the return to work of people currently unemployed.
Moratorium on the enforcement of repossessions 14th
September 2011
To ask the Minister for Finance if he is considering alternative courses
of action for lenders other than the current moratorium on the

enforcement of repossessions.
Reply
The Deputy may wish to note that a Working Group has been
established under the Economic Management Council to consider the
state of implementation of the main recommendations of the
Mortgage Arrears and Personal Debt Group which published its final
report in November 2010.
This Group has also been asked to consider and develop further
necessary actions to alleviate the increasing mortgage overindebtedness problem. I expect that the Group will have its work
completed shortly.
Pension levy 14th September 2011,
To ask the Minister for Finance if any adjustment will be made in the
future to take into account those who paid their pension levy out of
their personal pension.
Reply
I assume the Deputy is proposing that the amount of the pension levy
passed on to individuals over the period of the levy should be
available to them as a credit against their future tax liabilities.
The moneys raised from the pension fund levy will be used to pay for
the reductions in VAT, PRSI and the air travel tax as well as for the
additional expenditure measures announced in the Jobs Initiative in
May last. These and the other various measures in the Initiative
Given our commitments under the Joint EU/IMF Programme of
Financial Support and the current difficulties in the public finances,
the Jobs Initiative must be funded on a cost neutral basis. Since the
proceeds of the levy are already committed in the manner Ive

described, a commitment to allow the levy to also be used as a tax
credit against future tax liabilities would mean that the Jobs Initiative
would not be cost neutral. I cannot therefore agree to the proposal.
Protection of consumers 14th September 2011,
To ask the Minister for Finance his plans to protect those who had
their finances managed by a company (details supplied).
Reply
Following the collapse of Home Payments Ltd (HPL) last month, the
Central Bank commenced an investigation into the matter. This
investigation is on-going and I await the final report from the Bank.
However, I can confirm that the Central Bank has informed me that,
as HPL was not authorised or licensed by the Bank, clients are not
eligible for a compensation scheme/deposit protection scheme and,
in addition, clients of HPL do not have recourse to the Financial
Services Ombudsman. Since the collapse, the Central Bank has
worked with the National Consumer Agency and with regulatory and
industry bodies to provide assistance to customers of HPL who are at
a financial loss.
The Bank has also informed me that it is undertaking a review of all
firms in the State which appear to offer customers debt advice and/or
debt management type services.
The Government is committed to having in place an effective
regulatory/supervisory system for those firms providing a household
budgeting and bill payment service, a debt management service
and/or a debt advice service. The findings of the investigations by the
Central Bank into HPL and into the other firms will inform what
regulatory/supervisory system should be put in place for firms
providing these services whether provided separately or bundled
together or, alternatively, what amendments to the current
regulatory/supervisory framework may be required.
The regulation of debt-mangement companies 14th September

2011,
To ask the Minister for Finance if existing legislation allows for
regulation of debt-management and debt-advice services companies.
To ask the Minister for Finance his plans to regulate debtmanagement and debt-advice services companies.
Reply
I intend to answer Question Numbers 115 and 116 together.
The Government is committed to having in place an effective
regulatory system for debt-management and debt-advice companies.
To that end, my officials are in consultation with the Central Bank in
examining what legislative proposals would be appropriate in this
area.
Plans to reduce the VAT on NCT 14th September 2011,
To ask the Minister for Finance his plans to reduce National Car Test
VAT rate to 13% to bring it in line with the VAT rate for other services.
Reply
I am advised by the Revenue Commissioners that the repairing or
maintaining of movable goods, including motor vehicles, is liable to
VAT at the reduced rate of 13.5% in accordance with paragraph
20(1), Schedule 3 of the Value-Added Tax Consolidation Act 2010.
The service of vehicle testing, that entails an inspection of a vehicle
rather than its repair or maintenance, is liable to VAT at the standard
rate of 21% in accordance with section 46(1)(a) of the VAT
Consolidation Act.
There is no provision under the EU VAT Directive that would allow for
a reduced VAT rate to apply to testing services.
1% rate of stamp duty on commercial properties in London
21st July 2011
To ask the Minister for Finance if a reduction in stamp duty on
commercial properties has been considered to bring Irish rates in line

with the 1% rate charged in London.
Reply
The top rate of non-residential Stamp Duty was reduced from 9% to
6% in 2008. (The Deputy may be aware that residential Stamp Duty
rates were reduced in December 2010 to 1% on consideration up to
1 million and 2% on the balance over 1 million.)
The Stamp Duty Land Tax rate in the UK is not a straightforward 1%
across the board. The charge can be up to 4% and the rate charged
depends on a number of factors, including whether a property is
freehold or leasehold, and whether the property is residential, nonresidential or mixed-use. Also, the purchase of a new lease with a
substantial annual rent may attract an additional Stamp Duty Land
Tax charge. It is, therefore, a more complex tax than our Stamp Duty
on transfers of non-residential property, where the primary factor that
determines the rate is the consideration for the property.
Any potential taxation changes will be determined in the context of the
Budget and Finance Bill and following the comprehensive spending
review.
The possibility of a zero rate of DIRT for one year 21st July
2011,
To ask the Minister for Finance the strategies he has in place for
increasing and maintaining deposits in Irish Banks; and his views on
a zero rate of DIRT for one year as a possible option.
Reply
As the Deputy will be aware, deposits in Irish banks were on a
downward trajectory during 2009 and 2010 as fears grew about the
health of their balance sheets and rating agencies downgraded their
recommendations. The governments first priority was therefore to
ensure that they were adequately capitalised to not only restore
depositor and investor confidence, but to ensure they were in a

position to support the economy going forward in terms of new
lending.
The Central Bank completed an in depth analysis of the banks
balance sheets in Q1 of this year using external consultants and the
24 billion capital need identified as a result of this exercise is
currently being provided for. The exercise has generally been judged
a success by the market a result which was highlighted again last
week when the EBA stress tests results were released.
As I understand it, the result of this further recapitalisation of the
banks is that if depositors on the ground now have any concerns it
tends to resolve around uncertainties at a European level rather than
the health of the Irish banking system.
Of course recapitalisation of our banks takes place against a general
restructuring effort which will shrink not only the number of players in
the market but the size and shape of these institutions and this will
also bear fruit in terms of providing a road map to stability.
At a broader level the government remains focused on stabilising and
growing the domestic economy such that rising incomes will be
reflected in increased deposits in the Irish banking system.
As regards the suggestion of a zero rate of DIRT for one year, if this
proposal was introduced that yield would be lost to the Exchequer
and the money would have to be found elsewhere, whether through
increased taxation from other sources or reduced expenditure. To
indicate the amount that may be involved, the 2010 yield from DIRT
was 445 million. I do not feel charging DIRT on deposit interest is a
significant deterrent to saving, especially since DIRT is a final liability
tax (that is, no further income tax is due on interest subject to DIRT)
and income subject to DIRT is not liable to the Universal Social
Charge. Even if reducing the DIRT rate encouraged savings in Irish
Banks, making the reduction for one year would not encourage the
maintenance of deposits there. Also, under European law we would
be required to charge the same rate of tax on deposit interest in

banks throughout the EU.
I have no plans at this time to make the suggested change. However,
any taxation changes will be determined in the context of the Budget
and Finance Bill.
Credit for small and medium enterprises 21st July 2011,
To ask the Minister for Finance his plans to encourage banks to
provide timely credit for small and medium enterprises.
Reply
I propose to answer questions and together.
The Deputies will be aware that the banking system restructuring plan
creates capacity for the two Pillar Banks, Bank of Ireland and AIB, to
provide lending in excess of 30 billion in the next three years. SME
and new mortgage lending for these banks is expected to be in the
range of 16-20bn over this period. In each bank, a team of senior
managers will be dedicated to the task of ensuring lending continues
to grow to support economic growth. This lending capacity is
incorporated into the banks deleveraging plans which allow for
repayment of Central Bank funding through asset run-off and
disposals over the period to 2013.
Both pillar banks provide my Department with monthly figures on
balance sheet volumes, sanctioned facilities and geographic and
industrial breakdowns of their SME lending. The Deputies may also
be aware that under the terms of the government recapitalisation,
both banks also produce a quarterly report which incorporates figures
for sanctions and drawdowns by SMEs. The data contained in these
reports will continue to be reviewed and analysed by my Department
and the Credit Review Office to ensure that the banks are compliant
with the terms of the Government recapitalisation as it relates to the
provision of credit for SMEs.
I expect the pillar banks which have received considerable
Government support to develop and offer a range of products to

support SMEs and to ensure that lending targets are met.
When will the national budget be balanced 21st July 2011,
To ask the Minister for Finance if it is his intention to balance the
national budget; and the year he estimates that this will happen.
Reply
The Government is committed to restoring order to the public finances
and as an intermediate step, reducing the General Government deficit
to less than 3% of GDP by 2015. The Programme for Government
states that further reductions in the deficit will be required thereafter.
However, the current budgetary projections contained in the Stability
Programme Update, published in April, are only available out to 2015.
Based on these projections, the Budget will not be in balance by 2015
but importantly will no longer be in excessive deficit. It is also
important to note that a primary surplus that is an excess of
revenues over expenditure excluding debt interest of 1.7% of GDP
is forecast to emerge in 2014.
A new Irish bank 21st July 2011,
To ask the Minister for Finance if his attention has been drawn to any
proposals to create a new Irish Bank in order to increase competition
within the banking sector.
To ask the Minister for Finance if any strategies are in places to
encourage foreign banks to open here.
Reply
Minister for Finance (Michael Noonan);
I propose to take questions 86 and 90 together.
The Deputy will be aware of my Statement on Banking of 31 March
2011 where I set out Government policy in relation to the matters the
Deputy has raised.
A fundamental element of Government Strategy has been to restore a
functioning banking system and the Government has made particular
commitments to recapitalising the banks and restructuring the

banking sector as part of its Programme for Government. This
radical restructuring of the banking system is designed to put our
banking system on a firm footing which is essential to Irelands
economic recovery.
The recent positive review delivered by the Troika as well as the EBA
stress test results for the two pillar banks reinforces that decision and
puts us on the path to re-start stability and economic growth in core
businesses based on a sound and well capitalised banking system
with two pillar institutions.
While there are, at present, a number of foreign owned entities that
operate within the Irish banking market and I would welcome further
interest that foreign entities may have in entering the Irish market.
Tuesday, 19th July 2011 Minister Michael Noonan
177 of 7 July 2011, if he has communicated these initiatives to other
Departments; and if he will keep indicators of their performance in
this area.
Reply
The Office of Public Works has involvement with energy conservation
initiatives in the various buildings in its portfolio. A state-wide energy
conservation campaign entitled Optimising Power @ Work was
launched in January 2008. The aim of the initiative was to achieve a
reduction of 15% in energy consumption in each of approximately 250
large buildings located throughout the country, which are
owned/leased by the OPW for use by Government Departments and
Agencies. The main focus of the project was the implementation of an
intensive staff energy awareness campaign in each building, at the
same time ensuring that the buildings were being operated in the
most efficient manner possible with respect to all energy consuming
processes, while maintaining or improving comfort conditions. The
project also included basic energy audits of the buildings.

The initiative delivered average total savings of approximately 12%,
2.6 m annually, taking account of non-participating buildings.
A second phase of the Optimising Power @ Work campaign was
launched in late 2010 and the target for this programme is to achieve
a 20% energy saving over a 2 year period. In general Phase 2 of the
project involves intensively targeting buildings, which underperformed in the first phase. We continue to work with the established
energy teams in all the buildings to optimise their energy performance
and identify areas where further improvements can be made.
Savings to date of approximately 14% have been achieved. This
figure however reflects additional buildings that have only recently
joined the project and have not yet shown savings. It is expected that
the savings will improve considerably over the coming months as the
new energy teams in these buildings become established and
proactive.
Data for both electrical and heating fuel consumption is automatically
collected from each building in the campaign, using a dedicated
monitoring system. As part of Optimising Power @ Work, using this
data, each building is provided with a monthly energy report, which
provides information on their current energy performance compared
to the target and recommendations on how it can be improved.
ICT systems in the department 23rd June 2011,
To ask the Minister for Finance his plans to harmonise IT systems
across Departments to improve compatibility and improve
communication; the platform he has considered; and if migration to a
cloud computing solution has been considered.
Reply
As with all enterprises, public or private sector, compatibility and
communication between disparate systems is generally achieved by
the use of recognised industry-standard data formats where
available. All guidance reflects to need for public bodies to comply

with international standards and to implement industry standards
where international ones do not exist. The Programme for
Government sets out how we plan to rationalise the usage of ICT and
encourage greater sharing of ICT infrastructures, services and
resources over time, building on some of the initiatives that have
already been implemented for the procurement of ICT hardware,
networking, telecommunications, and software licensing and support.
Cloud Computing is very much to the fore of our thinking. In that
regard, the Department of Public Expenditure and Reform is engaged
in research and conducting trials with a number of major international
ICT companies to determine what works best for public bodies, and to
develop compelling commercial models for adoption.
A proposal for struggling mortgage holders 9th July 2011,
To ask the Minister for Finance his views on a proposal (details
supplied) to assist those who are struggling to make their monthly
mortgage payments.
(Details: For those who genuinely cannot deal with their
indebtedness, and who have discarded other assets such as costly
cars, second or holiday homes and investments, should lenders not
then be prepared to buy an interest in the family home, based on its
current market value, such that the remaining balance due to the
bank can be serviced by the home owner. The homeowner would
have the right to buy back the interest at some future date at the
higher amount of its then market value and the original amount plus
rolled up interest. A scheme built around this concept should provide
home security for deserving families who want to honour their
mortgage obligations but cannot for the time being.)
Reply
I would like to inform the Deputy that there are a number of measures
in place to assist mortgage holders who are in genuine difficulties
with regard to the payment of their mortgages.

The Deputy will be aware of the work of the Expert Group on
Mortgage Arrears and Personal Debt. This Group published its final
Report in November 2010. All of the Expert Groups
recommendations are listed in Chapter 2 of the Report which can be
accessed at www.finance.gov.ie .
One of the recommendations of the Group was that lenders should
offer a Deferred Interest Scheme (DIS) to borrowers. Under this
Scheme, borrowers are allowed, subject to certain criteria being
satisfied, to pay at least 66% of their mortgage interest but less than
100%. Payment of the balance may be deferred for up to 5 years.
Lenders representing the majority of the market have already
indicated their willingness to implement the Groups proposals for a
DIS or a variation of it. I am awaiting information from the Central
Bank on the up-to-date position on this and, on receipt, I will
communicate the information to the Deputy. While the scheme is
voluntary for all lenders, those who have signed up in support of the
scheme will be monitored by the Central Bank to ensure compliance.
Since the publication of the Groups Report, the Code of Conduct on
Mortgage Arrears (CCMA) has been revised by the Central Bank to
reflect many of the recommendations, including key
recommendations relating to the introduction by all regulated lenders
of a standardised Mortgage Arrears Resolution Process (MARP). The
most significant changes in the revised CCMA include:
Lenders are prohibited from moving borrowers in arrears from
existing tracker
mortgages,
Penalty interest charges may not be imposed on borrowers in arrears
who co-operate with the MARP,
Harassment of borrowers through unsolicited communications is
outlawed,
Borrowers in financial difficulties, but not in arrears, are allowed to
come under the MARP,
When a lender is determining the 12 month period the lender must

wait before applying to the courts to commence legal action, the
lender must exclude any time period during which a borrower is
complying with the terms of an alternative repayment arrangement,
making an appeal to the internal appeals board or making a
complaint to the Financial Services Ombudsman.
The revised CCMA came into effect on 1 January 2011 and can be
accessed at www.centralbank.ie. Lenders are required to comply with
the CCMA as a matter of law but have been given a period of six
months grace ending on 30 June 2011 to put in place the requisite
systems and training of staff necessary to support the implementation
of the MARP.
The recommendation of the Group to amend the local authority needs
assessment process has been implemented by the Department of the
Environment, Community and Local Government. Local authorities
have been provided with guidance on the treatment of applicants for
social housing support whose mortgages have been deemed
unsustainable. Discussions are on-going between that Department
and the Irish Bankers Federation to enable borrowers, whose
properties are to be repossessed to remain in their homes for a
period of time, pending the sourcing of appropriate accommodation
by the housing authority.
As regards the recommendations of the Group in relation to the
Mortgage Interest Supplement Scheme (MIS), I have been informed
by the Department of Social Protection that the implementation of
these recommendations will require changes to both primary and
secondary legislation. That Department is currently finalising an
implementation plan that will set out a framework for the future of the
MIS.
People in debt or in danger of getting into debt can avail of the
services of the Money Advice and Budgeting Service. This is a
national, free, confidential and independent service.
Share prices in Irish Life and Permenant Group Holdings 9th

June 2011,
To ask the Minister for Finance if the recent recapitalisation of
Permanent TSB will affect individuals with shares in Irish Life and
Permanent Group Holdings plc; if the recapitalisation of PTSB will
result in the transfer of wealth from IL&P shareholders to the
Exchequer; and if he will make a statement on the matter.
To ask the Minister for Finance if issues surrounding the Irish Life and
Permanent situation as it pertains to shareholders (details supplied)
have been brought to his attention and whether the points contained
therein have been addressed.
Reply
I propose to reply to questions 66 and 67 together.
As the Deputy will appreciate, important aspects of the matters raised
in his questions on this issue are commercially sensitive and it would
not be appropriate for me to make any further comment beyond what
I have stated in my reply to parliamentary question of 25 May 2011
ref no 13046/11.
Regarding the concerns raised as to how shareholders may be
treated in the forthcoming recapitalisation of the institution, I would
point out that, as previously announced, ILP must raise its 4bn
requirement by end July, subject to appropriate adjustment for
expected asset sales. ILP currently intends to offer its non-banking
businesses for sale by end October.
Minister for Finance (Mr Noonan), 25 May 2011, Ref No 13046/11:
I have reviewed the issues raised, by the Deputy, on behalf of an
employee shareholder of Irish Life and Permanent (ILP) who raised
concerns regarding his shareholding consequent on the forthcoming
recapitalisation of the institution which has been mandated by the
Central Bank of Ireland (CBI).
In relation to the concerns raised about the capital requirement for the
institution, I would point out that such requirements for all of the four
institutions, announced on 31st March 2011, were determined by the
CBI and its advisors having regard to the situation of the institutions
concerned. This process took place completely independent from me
as Minister and my Department. I would point out that ILP was not
treated any differently to any of the other institutions in this process.
The outcomes were a function of each banks particular
circumstances and characteristics, not different targets or processes.
Furthermore, it should be well understood by observers at this stage
that given the serious financial circumstances in which the banks and
the State now finds themselves, the latest round of stress tests had to
be seen by all as extremely credible and robust and I believe the
results that were released have been seen and accepted as such by
the markets.
Proposes pension levy on pension funds 2nd June 2011,
To ask the Minister for Finance his views on a proposal (details
supplied) along with the proposed pension levy on pension funds.
(Details: If private sector employees are to be taxed, then then this tax
should ultimately be used as a tax credit to me when an individual
comes to retire if an individual pays 10,000 in pension taxes over
the next 4 years then they could get an additional 10,000 index
linked allowance when that individual comes to retire.)
Reply
Minister for Finance ( Mr Noonan) : I assume that what is being
proposed in the details supplied with the Deputys question is that the
amount of the pension levy passed on to individuals over the period
of the levy should be available to them as a credit against future
income tax liabilities.
The moneys to be raised from the pension fund levy will be used to
pay for the reductions in VAT, PRSI and the air travel tax as well as for
the additional expenditure measures announced in the Jobs Initiative
last month. These and the other various measures in the Initiative
Given our commitments under the Joint EU/IMF Programme of
Financial Support and the current difficulties in the public finances,
the Jobs Initiative must be funded on a cost neutral basis. Since the
proceeds of the levy are already committed in the manner Ive
described, a commitment to allow the levy to also be used as a tax
credit against future tax liabilities would mean that the Jobs Initiative
would not be cost neutral. I cannot therefore agree to the proposal.
A proposal for those in negative equity 25th May 2011,
To ask the Minister for Finance if he has considered the following
proposal (details supplied) to assist those in negative equity.
(The following could apply for anyone who bought from 2004
onwards, has moved out of their PPR and who have no other
property. Any rent received would be tax free. A clause could
be introduced stating that monthly rent could not exceed the monthly
repayments on their mortgage. To police the matter, a statement
could be sent in by individuals with their Form 12 to the
Revenue Commissioners. This matter has arisen as many incorrectly
feel that as long as rent does not exceed monthly repayments they
are not eligible for income tax. Given that the last Government
reduced the interest allowance for tax exemption from 100% to 75%,
this break would benefit people at the bottom of the ladder greatly.)
Reply
In the Programme for Government we committed to
helping homeowners in distress to weather the recession and outlined
a number of proposals aimed at protecting homeowners and their
families. These proposals and the Deputys submission will
be examined in tandem with the normal process of reviewing and
considering taxation measures and reliefs in the context of ongoing

budgetary and economic policy.
Protections for those with prize bonds 17th May 2011,
To ask the Minister for Finance the protections in place for persons
who have invested in prize bonds and the Post Office in the event of
our financial situation becoming more precarious.
Reply
All State Savings money is placed directly with the Irish Government,
and repayment of all NTMA State Savings money, which includes
principal, interest and bonus payments if due (or, in respect of Prize
Bonds, cash prizes), is a direct, unconditional obligation of the
Government of Ireland.
State Savings is the brand name used by the National Treasury
Management Agency (NTMA) to describe the range of savings
products offered by the NTMA to personal savers.
The suite of State Savings products includes Savings Certificates,
Savings Bonds, Prize Bonds, National Solidarity Bond, Instalment
Savings and Deposit Accounts such as the Ordinary Deposit Account
and the Deposit Account Plus.
An Post and the Prize Bond Company are agents of the NTMA for the
operation of the State Savings schemes. However, neither An Post
nor the Prize Bond Company retain or manage any State
Savings money. All State Savings money is a part of the national debt
which is under the management of the National Treasury
Management Agency.
NTMA State Savings products have been an important and
dependable component of Government borrowing for many years and
make a valuable contribution to the national finances.
Proposal regarding VHI insurance premiums 17th May 2011,
To ask the Minister for Finance his views on a proposal regarding the
VHI health insurance premiums and income tax (details supplied).
(VHI, a state-owned body, has increased its premium for over-65s

while reducing cover for these older clients. The proposal is that all
healthcare costs and health insurance premiums should be allowed
against ones taxable income for both income tax and the new USC at
ones marginal rate, as used to be the case in respect of income tax.)
Reply
The position is that health expenses relief is granted at the standard
rate only, in respect of expenses incurred from 1 January 2009 except
for nursing home expenses which continue to be granted at the
marginal rate (up to 41%). Further information can be found in leaflet
IT6 and Tax Briefing 68 on www.Revenue.ie
It should be noted that the Finance Act 2010 also allows relief at the
marginal rate in respect of private contributions made towards the
cost of the upkeep of an individual under the Fair Deal Scheme for
nursing home care.
Section 470 of the Taxes Consolidation Act 1997 provides for income
tax relief in respect of payments made to authorised insurers under
relevant contracts in respect of medical insurance and dental
insurance. Income tax relief is granted at the standard rate of tax and
is generally granted at source under the Tax Relief at Source system
(TRS).
In order to provide additional assistance to those aged 60 years or
more, additional tax credits are made available under section 470B of
the Taxes Consolidation Act 1997 where medical insurance
is renewed or entered into. The amount of these additional tax credits
was increased by section 9 of the Finance Act 2011 and is now 625
where the individual is aged between 60 and 70 years; 1,275 where
the individual is aged between 70 and 80 years; and 1,725 where
the individual is aged over 80 years. These additional tax credits are
also given under the TRS system.
The universal social charge (USC) was introduced with effect from 1
P
P
P
January 2011. USC applies to gross income without any provision for
tax credits or reliefs for expenditures such as pension contributions or
medical expenses. There is an exempt annual threshold of 4,004
(77 per week).
However, where this threshold is exceeded, the entire amount is
chargeable. The standard rates of charge are:
2% on the first 10,036,
4% on the next 5,980, and
7% on the balance.
The USC does, however, provide relief for those who are in
possession of a full medical card or a Health Amendment Act card or
who are aged 70 years or over in that the maximum rate of charge of
USC for individuals in receipt of employment or pension income is
capped at 4% irrespective of the level of their income. In the case of
individuals who are in receipt of income subject to the selfassessment system of taxation, this 4% rate increases to 7% where
an individuals income from self-employment exceeds 100,000.
A comprehensive publication of Frequently Asked Questions (FAQs)
in relation to the USC has been posted on the Revenue website and
is updated at regular intervals. This charge is separate from income
tax.
I should point out that there is no proposal in the Programme for
Government to allow income tax relief or USC relief at the marginal
rate in respect of healthcare costs or health insurance premiums.
However, as a matter of policy, taxation measures are reviewed on a
regular basis as part of the annual Budget and Finance Bill process.
Would the Minsiter condiser taxing childrens allowance 17th
May 2011,
To ask the Minister for Finance if he has considered a proposal to tax
childrens allowance as an alternative to means testing the childrens
allowance; and if he will make a statement on the matter.
Reply

The position is that there is no specific proposal in the Programme for
Government to means test or tax child benefit payments.
However, as a matter of policy, taxation measures are reviewed on a
regular basis as part of the annual Budget and Finance Bill process.
A proposal for Irish bank executives compensation 17th May
2011,
To ask the Minister for Finance if a proposal (details supplied) has
been brought to his attention regarding the Irish bank executives
compensation (details supplied); and if he will make a statement on
the matter.
(The banks could simply claim an inability to pay these vast
compensation sums due to their massive losses, as such claims by
firms were, in the past, accepted by the Labour Courts.)
Reply
The Deputy may wish to note in relation to the matter of remuneration
at the covered institutions that the NTMA have recently, on behalf of
my Department, requested the CEOs of each of the covered
institutions to review remuneration policy and practices in their
institutions. In this context the covered institutions have been
requested to consult with my Department in advance of giving any
additional commitments on redundancy payments. The institutions
have also been asked to consider measures that could be undertaken
to align staff expectations with regard to benefits/remuneration to the
changed economic environment and the financial circumstances of
the banks.
Proposal for reduction of VAT for visitors to Irelans 3rd May
2011,
To ask the Minister for Finance his views regarding the proposal
(details supplied) to use changes in the application of VAT on those
visiting the country as a short term method of increasing tourism
numbers.
Reply
Irish VAT law is governed by the EU VAT Directive. Articles 146 and
147 of this Directive provide for a scheme whereby persons from
outside the EU can claim a refund on VAT charged to them on any
goods purchased here that are brought outside the Community. This
is known as the retail export scheme. The scheme specifically
applies to goods and not services, and refunds can be obtained only
on purchases of goods, such as souvenirs, gifts etc., bought for nonbusiness purposes, which the tourist or traveller brings with them
when leaving the EU. No refund can be obtained for goods that
remain in Ireland, or for any services, such as hotel accommodation,
car-hire or restaurant meals. For the refund to apply, the goods must
be taken outside of the European Union by the purchaser. The basic
principle is that the goods are treated as exports and are not
consumed in the European Union. In this context, EU VAT law does
not allow for a scheme as outlined by the Deputy.
Development of AIB and BOI branch offices 3rd May 2011,
To ask the Minister for Finance his views on the development or
redevelopment of branch offices by Bank of Ireland and AIB; if he will
provide detail of such work and money allocated in 2010, 2011 and
2012 and if he intends to put a stop to any such plans in relation to
the significant restructuring of the bank which is currently underway.
Reply
The Government operates at arms length from the banks and does
not become involved in these types of operational matters. I do not
have any views on the development or redevelopment of branch
offices by the banks mentioned and I do not consider it appropriate to
get involved in these matters. I might add that I have already received
representations in relation to a redevelopment in the Deputys
constituency and advised the representor accordingly.
The NAMA Act 2009 3rd May 2011,

76 of 5 April 2011, if he will provide a summary of those areas or
issues he understands the provision in the National Asset
Management Agency Act 2009 to contribute to the social and
economic development of the State apply to..
Reply
NAMA has a commercial remit and its overriding objective is to
generate a return for the taxpayer. However, within the context of its
commercial remit and consistent with section 2 of the National Asset
Management Agency Act 2009, NAMA is at all times open to
considering proposals aimed at contributing to broader social and
economic objectives. This includes facilitating public bodies in the
creation of vibrant sustainable communities. The NAMA Board has
also committed to giving first option to State bodies on the purchase
of property which may be suitable for their purposes where these
bodies have requirements such as schools, parks, and so on.
NAMA assures me that it will play a key social and economic role by
regenerating activity in the property market through its asset sales
strategy and through its provision of liquidity to the banks in the form
of NAMA securities which can be used as collateral for funding.
Indeed, I understand that both the Minister for Housing and Planning
and officials of the Department of Environment, Heritage and Local
Government have had discussions with NAMA on the issue of social
and affordable housing in order to explore potential solutions which
would enable such housing to be provided on a commercial basis.
NAMA has also engaged with the Minister and with the Department
on the issue of unfinished housing estates.
The withdrawl of the patent income tax exemption 14th April
2011,
To ask the Minister for Finance if he will reverse the decision of the
last Government to withdraw the patent income tax exemption, an

important exemption which underlines Irelands commitment to
research and development and which, if restored, would also confirm
his commitment to putting research and development at the heart of
plans or recovery.
Reply
The decision to abolish the relief was taken in the light of a
recommendation to this effect by the Commission on Taxation. The
Commissions views on this relief were quite definitive. It found that it
had not had the desired impact on innovation and R&D activity and
that, despite various refinements to the scheme over the years, the
relief was not a particularly well-targeted measure providing good
value for money. The Commission also expressed the view that the
relief had not resulted to any great extent in companies carrying out
R&D activity and that it was being used in some cases by companies
as a tax avoidance device to remunerate employees.
The Government agrees with the conclusions of the Commission and
believes that in the current challenging times scarce resources should
be focussed instead on the R&D tax credit scheme. The R&D credit
scheme provides a more direct and effective incentive for enterprises
to innovate and invest in R&D activities and the scheme has been
enhanced considerably in recent years to make it one of the most
competitive of its kind anywhere.
Abolition of the patent income exemption will yield 50 million to the
Exchequer in a full year.
The Deputy will be aware that the Programme for Government states
that this Government will reduce, cap or abolish tax shelters which
benefit very high income earners. We will also ensure the
implementation of a minimum effective tax rate of 30% for very high
earners.
Considering that the patent income exemption had been used as a
tax efficient means of rewarding employees and directors, I will not be
reversing the decision to abolish the exemption.

This Group has also been asked to consider and develop further
necessary actions to alleviate the increasing mortgage overindebtedness problem. I expect that the Group will have its work
completed shortly.
About eTenders
<p><img alt="" align="right"
src="/Media/Default/SiteContent/AboutUs/OPW.jpg" width="250"
height="210" /></p>
www.eTenders.gov.ie has been developed as part of the Irish
Government's Strategy for the Implementation of eProcurement in the Irish
Public Sector. The site is designed to be a central facility for all public
sector contracting authorities to advertise procurement opportunities and
award notices. The site is managed by The Office of Government
Procurement (OGP). The OGP sets the policy on content and functionality
of the site however day to day management and maintenance, as well as
development, of the site has been outsourced to a private company, EUSupply.
The site displays, on a daily basis, all Irish public sector procurement
opportunities currently being advertised in the Official Journal of the
European Union (OJEU), as well as other lower-value contracts uploaded
to the site from awarding authorities. At any given time it will contain all
open opportunities in the form of Tender Notices, Prior Indicative Notices
(PIN) and Contract Award Notices (CAN). It also provides associated
tender documents (where available) which can be downloaded from the
site.
The site has the functionality to allow Awarding Authorities to publish
notices on the site which will then be sent to the OJEU automatically. Other
functionality includes: facility for conducting online clarifications via a Q&A
facility; online submission of tenders; user and notice management
facilities to awarding authorities; email alerts and response management
facilities to suppliers. There is also comprehensive notice search and help
functions. www.eTenders.gov.ie also provides comprehensive information

on procurement rules and guidelines. These include European Directives
and National Guidelines on the Public Procurement Process.
The site offers the opportunity to widen the net of potential suppliers to the
Irish Public Sector. There is no charge to contracting authorities or
suppliers for this service. The eTenders site is also freely available for use
by the public to view tender notices published by Public Contracting
Authorities.
http://www.etenders.gov.ie/about_us_main_en-GB
STATE AUTHORITIES (PUBLIC PRIVATE PARTNERSHIP ARRANGEMENTS) ACT,

2002
http://ppp.gov.ie/wp/files/documents/legislation/state_authorities_act.p
df
The Transport (Railway Infrastructure) Act 2001

http://ppp.gov.ie/wp/files/documents/legislation/transport_act_2001.pdf
Minister Bruton responds to
Statement from the ASTI

Minister Bruton expressed disappointment at the decision of the ASTI
to ballot its members on industrial action.
The Minister reiterated his genuine belief that continuing dialogue between
his Department and the ASTI would be in the best interests of schools,
parents, students and teachers as is evidenced by the agreements
reached with the INTO and TUI on issues of mutual concern. It is
regrettable that ASTI seem determined to pursue a route of confrontation
rather than dialogue.
The Minister reiterated his Departments offer that if ASTI suspend their
directive to withdraw from the Croke Park hours, then the Department
would suspend the implementation of measures associated with the
repudiation of the Lansdowne Road Agreement. The Minister believes that
this would provide a more constructive context for talks to take place. It
would also mean that thousands of ASTI teachers would receive the
payment for supervision and substitution as well as other benefits and
protections, under the Lansdowne Road agreement. ASTI previously
refused this offer.
The Minister emphasised that his Department remains available to meet
with ASTI to discuss their issues of concern, including issues relating to
new entrant pay. The INTO and the TUI have had a series of meetings with
the Department of Education and Public Expenditure since July to fully
scope out the issues relating to pay arrangements for newly qualified
teachers recruited since 1 February 2012. This engagement has been
taking place in the context of both unions acceptance of the Lansdowne
Road Agreement, and having regard to the recent agreement in respect of
fire-fighters in local government. The parties have reported productive
progress in the discussions to date and the aim is to conclude the current
discussions by early this month.
Notes to Editors
Croke Park Hours
On 19th May of this year ASTI balloted to withdraw from the Croke Park
hours. These are 33 hours per year less than one hour per week which
were agreed under previous public service agreements, which mean that
schools can carry out essential activities such as school planning and
parent-teacher meetings outside of timetabled teaching time. Before the
Croke Park hours were introduced, schools closed for full days or half days
in order to carry out these activities, causing interruption to tuition and
significant inconvenience for parents.
In response to union concerns regarding the usage of the Croke Park
hours, the Department recently agreed with INTO and TUI that the usage
would be reviewed, having regard to teacher professional judgement,
system and school requirements and experience to date of best practice in
the utilisation of the hours.
The Minister had invited ASTI to meet with himself and the Department to
discuss issues of concern on several occasions. Having declined previous
invitations, ASTI accepted the invitation on the 28th of June. On the same
day, ASTI issued a directive to its members to cease fulfilling the Croke
Park hours with effect from 11 July. This decision acts as a clear rejection
of the Lansdowne Road Agreement.
The Lansdowne Road Agreement provides a number of benefits and
protections, including the payment of a supervision and substitution
payment, which is being paid from 1st September to INTO and TUI
members who are party to the Lansdowne Road Agreement.
The Department held a meeting with ASTI on the 7th of July, to listen to
their concerns and try to come to a constructive resolution. In this meeting,
the Department suggested that ASTI suspend their directive to withdraw
from the Croke Park hours and in return the Department would suspend
the implementation of measures associated with the repudiation of the
Lansdowne Road Agreement. This suggestion was intended to provide
time and space for both parties to meaningfully engage on the issues at
hand. It would also have meant that ASTI members would have received a
payment for Supervision and Substitution under the Lansdowne Road
Agreement, as well as other benefits and protections.
It was made clear to ASTI that this suggestion was not intended as a precondition to talks, but rather to create a more constructive context within
which talks could proceed. It was also intended to ensure that any
disruption to schools from September, arising from ASTI actions, could be
avoided during the period of the talks.
The ASTI Standing Committee decided not to accept this suggestion and
the union is proceeding with their withdrawal from the Croke Park hours,
which will lead to disruption in schools in the new school year.
Despite the union's clear intention, Minister Bruton remains of the belief
that continuing dialogue between the Department and ASTI is in the best
interests of schools, parents, students and teachers.
New entrants pay
Officials from the Department of Education and Skills, the Department of
Public Expenditure and Reform and representatives from the INTO and TUI
have had a series of meetings since July to fully scope out the issues
relating to pay arrangements for newly qualified teachers recruited since 1
February 2012.
This engagement has been taking place in the context of both unions
acceptance of the Lansdowne Road Agreement, and having regard to the
recent agreement in respect of fire-fighters in local government.
The purpose of the engagement is to achieve agreement on an approach
and timeframe for addressing the issue. There is no mechanism for

progressing the issue outside the Lansdowne Road Agreement.
The parties have reported productive progress in the discussions to date
and the aim is to conclude the current discussions by early this month.
Junior Cycle Reform
The new Junior Cycle has been developed over several years and is now
in the process of being implemented. Minister Bruton held a meeting with
ASTI on this subject in June, and indicated that he and his Department are
willing to discuss any clarifications and issues around implementation. He
hopes to have further engagement with ASTI on this subject.
Additional professional time is now being provided, within timetable, for all
teachers who are delivering the new junior cycle subjects and other new
resources are being provided to their schools to support implementation.
Implementation is proceeding in TUI schools and in many schools where
there are both ASTI and TUI teachers.
Through the new Junior Cycle, students will have better learning
opportunities;
Students will have opportunities to develop a wider range of

knowledge and skills in particular some of the key skills that we know will
equip them for further learning, for work, for responsible and active
citizenship, and for healthy living.
Non-academic performance and achievements are now rewarded;
Students quality of life, wellbeing and mental health are a central

focus;
This has been a long, evidence-based, intensively researched

process; NCCA has researched developments and best practice in many
countries and systems and the curriculum arrangements have been piloted
in 40 pilot schools
There has been widespread consultation and there continues to be

intensive consultation before and during the writing of each of the
curriculum specifications for each subject

Change is already underway: the first round of Classroom-Based
Assessments (CBA) operated successfully in ETB and other participating
schools; the supports needed by teachers were provided; and CPD was
successful.
22 July, 2016 - Minister announces

commencement of construction of
Public Private Partnership to deliver
over 4,500 school places.
The Minister for Education and Skills, Richard Bruton, T.D. today
announced the signing of the contracts for the commencement of building
works in respect of Bundle 5 of the Governments Public Private
Partnership (PPP) Programme. This programme, announced as part of the
Governments Stimulus Package measures of July 2012, provides for the
construction of four new post-primary school projects and one new primary
school project. It also provides for the continuing operation and
maintenance of these school projects over a 25 year period after the
schools become operational.
The contract, which also includes designing, building, and financing the
projects, has been entered into with the Inspiredspaces consortium. The
schools and sports pitches will be built by Inspiredspaces on greenfield
sites and funded by two international investors, BTMU and Haleba. The
cost of these projects is spread over a 25 year period through annual
inflation-linked payments called unitary charges, the first of which will be
made following completion of the first school building in 2017.
The new school building projects are:
Coliste Raithn, Bray, Co. Wicklow
St. Philomenas Primary School, Bray, Co. Wicklow
Tyndall College, Carlow
Eureka Secondary School, Kells, Co. Meath

Loreto College, Wexford
Minister Bruton said: You cant achieve a prosperous economy without a
fair society, and you cant support a compassionate society without a
strong economy. Investment in education is a prime way to grow our
society and economy together. Investing in educating improves human
capital, ensuring that all our people have opportunities to achieve their
potential, as well as generating wider benefits for our economy. Today I am
delighted to be able to announce the awarding of the contract for this key
infrastructural project which will provide for over 4,500 school places. Quite
apart from the construction of these new school buildings, Inspiredspaces
will provide for the day-to-day caretaking, maintenance and cleaning of the
school leaving the management and staff of the school with more time to
concentrate on their core educational activities. The students of these five
schools will benefit from the opportunity to learn in new and improved
teaching spaces and modern educational facilities built to a very high
standard. The first of these school places is expected to be available in
September 2017
The Minister went on to thank all the stakeholders involved in the delivery
of this project to this point and, in particular, he thanked all the schools
involved. He also thanked the National Treasury Management Agency
(NTMA) for their key role in progressing the Schools Bundle 5 programme.
The Minister for Public Expenditure and Reform, Paschal Donohoe TD,
said The signing of contracts for the construction of five new schools
represents an important milestone in the Governments Public Private
Partnership (PPP) programme and illustrates our commitment to
investment in education. Putting in place long-term arrangements for
developing and maintaining these modern and fit-for-purpose facilities will
allow school management to focus on the education of the more than
4,500 students who will benefit from these developments. I look forward to
seeing the first of these projects coming on line next year.
END
Notes for Editors
A PPP is a contractual arrangement between the public and private
sectors (consistent with a broad range of possible partnership structures)

with clear agreement on shared objectives for the delivery of public
infrastructure and/or public services by the private sector that would
otherwise have been provided through traditional public sector
procurement.
PPP Schools Bundle 5 (SB5) is actually the sixth bundle of PPP

schools as the first bundle was a pilot project and is called PPP Pilot
Schools. Schools in Schools Bundle 1, Schools Bundle 2, Schools Bundle
3 and Schools Bundle 4 have been operating since 2010, 2011, 2013 and
2015 respectively.
http://www.education.ie/en/Press-Events/Press-Releases/2016-PressReleases/PR2016-22-07.html
The Education Passport materials support a 3-phase process to the

transfer of pupil information from primary to post-primary schools.
http://www.ncca.ie/en/Curriculum_and_Assessment/Early_Childhood_an
d_Primary_Education/PrimaryEducation/Assessment/Report_Card_Templates/Transfer/Process.pdf
Letter from Minister Noonan to Mr Daith McKay re review of sale

of NAMA's loan portfolio in Northern Ireland Sept 2015
http://www.finance.gov.ie/sites/default/files/McKay%20Letter.pdf
Correspondence between Min Wilson and Lenihan re NIAC 07.
2009 11
2018%20Correspondence%20between%20Min%20Wilson%20and
%20Lenihan%20re%20NIAC.pdf
Brian Rowntree Expression of Interest re NAMA Board 06. 200911http://www.finance.gov.ie/sites/default/files/06.%202009-1110%20Brian%20Rowntree%20Expression%20of%20Interest%20re
%20NAMA%20Board.pdf
The Northern Ireland Advisory Committee - Explanatory Note.
http://www.finance.gov.ie/sites/default/files/The%20Northern
%20Ireland%20Advisory%20Committee%20-%20Explanatory
%20Note.pdf
Email Chain re NAMA attendence at Min Meeting. 2009 09 04
Kevin Cardiff
2004%20DoF%20DFPNI%20Email%20Chain%20re%20NAMA
%20attendence%20at%20Min%20Meeting.pdf
Brian Rowantree Expression of Interest and DoF Response 05
2009-11
http://www.finance.gov.ie/sites/default/files/05%202009-1110%20Brian%20Rowantree%20Expression%20of%20Interest
%20and%20DoF%20Response.pdf
Letter confirming dissolution of the NIAC in Sept 2014
http://www.finance.gov.ie/sites/default/files/41.%202014-0724%20-%20Letter%20confirming%20dissolution%20of%20the
%20NIAC%20in%20Sept%202014.pdf
Minister Noonan - Peter Robinson - Martin McGuinness Call Note
March 2014
2014%20%20Minister%20Noonan%20-%20Peter%20Robinson
%20-%20Martin%20McGuinness%20Call%20Note.pdf
Brendan McDonagh, responded to questions from members of the
... Address by Mr Frank Daly, Chairman of the NAMA Northern
Ireland Advisory .... the sale of the portfolio was set out by the
NAMA CEO, Mr. Brendan McDonagh, in his evidence to the Dil
Public Accounts Committee on 9 July 2015
The Banking Inquiry Why Ireland Experienced a Systemic Banking
Crisis Alternative Analysis and Conclusions to the Report of the
Joint Oireachtas Committee of Inquiry into the Banking Crisis
http://antiausterityalliance.ie/wpcontent/uploads/2016/01/banking-inquiry.pdf
The Dil on 22 October 2014 in protest against congratulate the
Chief Executive and Founder Brendan Coffey - 0876873079 with a
bag pack in TESCO.
http://www.maynoothcc.com/Archives/Newsletters/2014/Year2014
.pdf
Another creche scandal
May 29, 2013 - Minister for Children Brendan ..... After the
hearing, his member of Cork City Council, appeared before. Cork.
District Court. .... Author Gavin Corbett with Kerry Group
chairman Denis Buckley
http://origin.misc.pagesuite.com/pdfdownload/50b416a2-30334872-8207-b64ac5d9ec30.pdf
Banks pushing people over the edge Coroner says banks
aggression towards debtors must be stopped 2013
http://origin.misc.pagesuite.com/pdfdownload/6efc3768-a6b94f86-a841-434819a89cb6.pdf
NAMA_Response Address by Mr Frank Daly, Chairman of the
NAMA Northern Ireland Advisory ..... The letter appeared to

summarise an agreement between PIMCO and the .... Is NAMA
aware of any attempts by former advisors to NAMA
The NI First Minister Peter Robinson and the NI Finance Minister
Sammy Carrigan regarding the NAMA NIAC External Member
Frank Cushnahan. PIMCO's proposed fee arrangement with Brown
Rudnick.
quiries/nama/20160217-updated-nama-timeline-v7.pdf
Committee for Finance and Personnel Terms of Reference Review
of the sale of the National Asset Management Agency property
loan portfolio in Northern Ireland
quiries/nama/agreed-terms-of-reference-.pdf
Dear Norman, 22 July 2009 NATIONAL ASSETS MANAGEMENT
AGENCY (ROI)
quiries/nama/20090722-to-dfp-regarding-potential-downwardeffect-on-local-property-prices.pdf
Dr Malcolm McKibbin BSc MBA DPhil CEng FICE Head of the
Northern Ireland Civil Service
Office of the First Minister & Deputy First Minister
correspondence-from-the-head-of-the-northern-ireland-civilservice
quiries/nama/redacted-28-october-2015---correspondence-fromthe-head-of-the-northern-ireland-civil-service.pdf
Note of NSMC (SEUPB) Meeting. 02. 2009 09 08 Note of NSMC
(SEUPB) Meeting
2008%20Note%20of%20NSMC%20%28SEUPB
%29%20Meeting.pdf
FM Robinson and DPM McGuinness Meeting Request - Agenda
Items Email. 2014
2013%20%20FM%20Robinson%20and%20DPM%20McGuinness
%20Meeting%20Request%20-%20Agenda%20Items%20Email.pdf
Letter from NAMA re Resignation of Frank Cushnahan 6. 2013 11
2014%20Letter%20from%20NAMA%20re%20Resignation%20of
%20Frank%20Cushnahan.pdf
Briefing for Minister Noonan - Stormont Meeting with FM Robinson
and MFP Hamilton 2013 09 26
2026%20Briefing%20for%20Minister%20Noonan%20%20Stormont%20Meeting%20with%20FM%20Robinson%20and
%20MFP%20Hamilton.pdf
Bank Debt Restructuring
2003%20Meeting%20Note%20%28in%20form%20of%20PQ
%29.pdf
Briefing Note for Ministers meeting with Sammy Wilson MP MLA
and Minister for Finance Northern Ireland 13th June 2013
2013%20Briefing%20Note%20for%20Minister%20Noonan%20%20Sammy%20Wilson%20MLA%20and%20Minister%20for
%20Finance%20NI.pdf
Min Noonan to S Wilson re appointments to Group to Advise on
NAMA 22. 2012 03
2007%20Min%20Noonan%20to%20S%20Wilson%20re
%20appointments%20to%20Group%20to%20Advise%20on
%20NAMA.pdf
09. 2010 02 17 North - South Ministerial Bilateral 17 Feb 2010
Meeting Note
2017%20North%20-%20South%20Ministerial%20Bilateral
%2017%20Feb%202010%20Meeting%20Note.pdf
EU Apple ruling is based on

evidence and Government
must address the facts
Commission has not acted hastily or outside of its powers
over multinationals tax affairs
Thu, Sep 8, 2016, 01:32
Peter Brennan
Since 2013, the commission has been investigating the tax ruling practices of all
member states and has done so with the express approval of Ireland.
As taxpayers in Ireland and in many other jurisdictions

come to grips with the European Commissions decision
on alleged state aid to Apple, there has been a lot of
misleading information and ill-informed opinion about
the issue. I will try to give a somewhat different
perspective which I hope will put the commissions

decision into a better context.
While a definitive assessment, if any, cannot be made
until the redacted text of the 150-page commissions
decision is to hand, a letter dated June 11th, 2014, sent by
the commission to the Irish Government, sets out the
grounds for the state aid investigation.
The first assertion is that the commission acted ultra
vires, ie its investigation went beyond its regulatory
powers. Not so. The European Commission has had core
competence under EU treaties (since the 1951 treaty
establishing the European Coal and Steel Community)
and EU regulations to investigate alleged breaches of
state aid that confer a competitive advantage on one or
more undertakings.
Since 2000, there have been 400 state aid cases involving
Ireland and 225 cases involving tax advantages across the
EU.
Selected advantages
There is also a sense that Ireland has been singled out for
attention. Not so. Since 2013, the commission has been
investigating the tax ruling practices of all member states
and has done so with the express approval of Ireland.
For example, in October 2015, the commission concluded
that Luxembourg and the Netherlands had granted
selected tax advantages to Fiat and Starbucks,
respectively. In January 2016, the commission concluded
that selective tax advantages granted by Belgium to at
least 35 multinationals, mainly from the EU, under its
excess profit tax scheme, were illegal under state aid
rules and that 700 million in taxes should be recovered.
The commission is also investigating two Luxembourg
cases involving Amazon and McDonalds.
There is also the argument that the commission should

not apply retrospective rules as this would affect
multinationals investment decisions. Not so. Article 15 of
EU regulation number 659/1999 on the procedural rules
involving state aid gives the commission powers to seek
the recovery of state aid over a period of 10 years, which
in this case begins 10 years prior to 2013, when the
commission first requested information from Ireland.
Inward investors
The Government argues that there is an effort to force

Ireland to increase the current rate of corporation tax.
Not so; unless Ireland wants to make such a link. There is
a huge difference between alleged corporate tax
avoidance and the setting of Irelands headline rate of
corporation tax. These issues should be dealt with quite
separately; otherwise, multinationals may get an
impression that the two are somehow linked.
To give assurance to inward investors the Government
might be mindful to publish a ruling from the
commission in December 1997 that clearly indicated that
Irelands single rate of corporate tax was a general
measure under EU state aid rules and was therefore
entirely legal and consistent with EU competition policy.
Wolfgang Schuble plays down chance of EU Apple tax

windfall
Moscovici
In reality, Ireland could reduce its standard rate of

corporate taxation provided it applies to all sectors of the
economy. It is worrying that Ireland still feels insecure
about this threat to the 12.5 per cent rate. If the
Government had courage, it should drop the rate
forthwith to 10 per cent. If the Germans and the French

complain, they might be asked when they intend to
abolish the 53 billion in subsidies (including 18 billion
in tax reliefs) they give to their indigenous companies
every year.
There was also some surprise that the commission chose
to issue the Apple decision in a rushed and ill-considered
manner. Not so. Ireland and other member states agreed
in October 2015 to exchange information on tax rulings
and to deter from using tax rulings as an instrument of
tax abuse. It is reported that some 1,000 rulings from 23
member states have been identified.
In addition, Ireland has signed up to a series of EU
measures to tackle certain loopholes in national laws that
allow corporate tax avoidance to take place and to the
principle that all companies must pay tax where they
make their profits.
Ecofin ministers conclusions on May 25th, 2016 on
aggressive tax planning are a clear statement of policy
intent. All this builds on the 1997 code of conduct for
business taxation promoted by the Irish presidency of the
day.
Several politicians have spoken in alarmist terms about
the European Commissions decision being a serious
encroachment of Irelands sovereignty. Sovereign Ireland
gave the commission the legal powers it is using. The
people voted for the treaties the commission relies upon
for its actions. Sovereign Ireland should rebut the
economic and legal arguments made on the basis of
evidence, not rhetoric. Shooting the messenger displays
an acute lack of understanding of the commissions role.
Reputational damage
In its June 2014 communication, the European
Commission made some critical evidenced-based

statements to support the need for a state aid
investigation. For example, it is contested by the
commission that Revenues two rulings (of 1991 and
2007) were selective, ie only Apple got rulings that had
the effect of reducing its Irish and global tax liability. The
Government will have to swear evidence before the
European Court of Justice (ECJ) that only Apple got a
ruling about the treatment of its profits.
Imagine the (additional) reputational damage to Ireland
if further instances of Revenue rulings conferring tax
advantages came to light.
The commission makes the point that Revenue
negotiated its rulings based on proposals submitted by
Apple and did not base them on a predetermined
economic methodology and, in fact, an arbitrary mark-up
attributable to manufacturing activity only was covered.
Furthermore, the commission believes the rulings run
counter to the (non-binding) OECD transfer pricing
guidelines that deal with the arms length pricing of
transactions and profit allocation between companies of
the same corporate group. This is a critical legal issue as
the ECJ has already ruled that intra-group transfers not
complying with the arms length principle can provide a
selective advantage to the company concerned.
What next? Under EU state aid rules Ireland has no
option and must recover the aid from Apple plus interest.
It is a matter for Ireland to find out from the tax
authorities in other jurisdictions if they have a claim to
part of the 13 billion.
In addition, Ireland needs to calculate how much of this
pre-2014 quantum represents tax due to the Irish
exchequer, not least because the commission has
confirmed that such a windfall gain can be spent on

productive investment.
Finally, as Ireland proceeds with an appeal (as it should
do), the cases involving Belgium, Luxembourg and the
Netherlands should be assessed. In fact, the ECJ is likely
to decide on these cases before it rules on Irelands
appeal. A clear-cut ruling is important for the credibility
of Irelands FDI effort.
Apple set aside a provision in its accounts in anticipation
of the commissions decision. This suggests that the
company (if not the Irish Government) anticipated a
negative ruling.
Peter Brennan is managing director of EPS Consulting
http://www.irishtimes.com/opinion/eu-apple-ruling-is-based-onevidence-and-government-must-address-the-facts-1.2783020?
utm_medium=twitter&utm_source=dlvr.it
http://media.salon.com/2016/09/apple_logo_ireland.jpg
Its hard to come up with a better example of just how

topsy-turvy the global corporate tax situation is than
Irelands effort to prevent Apple Inc. from paying it more
than $14 billion in back taxes. The country, which only a

few years ago was digging itself out of insolvency, doesnt
want the money. Instead the Irish government is fighting
to protect its right to offer sweetheart tax arrangements
to multinational companies in return for jobs.
This deal between Apple and Ireland, which the European
Commission claims lowered the tech giants EU tax bill to
0.005 percent in 2014, is just one of many complex
agreements that the worlds largest companies have
made with countries to reduce their local tax burdens
and, in the case of big American multinationals, shield
massive amounts of cash from being taxed by the United
States, which has one of worlds highest corporate tax
rates.
Now that the EU has thrown down the gauntlet
to member states like Ireland, The Netherlands and
Luxembourg, demanding that they close the tax
loopholes eagerly exploited by companies including
Apple, Starbucks, McDonalds and Amazon.com, the
question is whats going to happen next. Some argue that
efforts to curb tax-avoidance practices in one place will
simply encourage companies to shop around for another
tax jurisdiction.
I dont think Apple is going to abandon Ireland, but what
the European Commission is doing will make companies
think twice about using an E.U. country instead of a nonE.U. country, Ryan Dudley, an international tax
consultant and a partner at Friedman LLP, told Salon. It
may be that well soon see more investment in

Switzerland or Singapore as opposed to Ireland or
Luxembourg.
Indeed, trying to collect corporate tax revenue in a global
economy can seem like a game of Whac-A-Mole, where
the moment one loophole is closed, another one opens
up elsewhere. Singapore, for example, has a 17 percent
corporate tax rate, but it charges nothing for sales
generated abroad, a deal the U.S. wouldnt offer.
The prevalence of tax-avoidance schemes among
American corporations is hard to overstate. Fortune 500
companies have amassed more than $2 trillion overseas,
denying the U.S. Internal Revenue Service a staggering
$695 billion in taxes. Apple alone has avoided paying $66
billion in U.S. taxes by diverting its global revenue away
from the United States, according to Citizens for Tax
Justice, a progressive tax policy group based in
Washington, D.C.
Apple: tempers continue to flare
From a worldwide public policy perspective, dropping tax
rates to attract profit-shifting corporations is a race to the
bottom, with the governments of the world in the
aggregate realizing fewer tax dollars, Jeffery M. Kadet, a
tax lecturer at the University of Washington School of
Law, told Salon.
So why, if the U.S. government has so much to gain in
revenue, is it so hesitant to join the European Union in
playing tax hardball?
Last week U.S. lawmakers from both parties condemned

Brussels ruling against Ireland for its tax arrangement for
Apple. And both Congress and the White House are
mulling ways to collect taxes on money brought
stateside from overseas while still lowering the overall tax
burden companies would pay under alternative
proposals.
Europe has signaled that its tackling this problem, but
the Obama administration and Congress have failed to
engage effectively in this debate, Clark Gascoigne,
deputy director of the Financial Accountability and
Corporate Transparency Coalition, told Salon.
Currently, the U.S. tax code provides so-called deferrals.
This means corporations pay taxes on global sales only if
that money comes to the U.S., allowing them to
indefinitely defer taxes on international revenue. Apple
alone has $215 billion in deferred cash.
http://www.salon.com/2016/09/06/welcome-to-tax-haven-usa-appleireland-and-the-american-corporate-tax-giveaway/
Think tank warns Government

against prioritising higher
earners in the Budget
Single earners above 70,044 would gain 3,145 per annum, more than
4.5 times the gains for a worker on 25,000.
18 hours ago 15,730 Views 104 Comments
Share238 Tweet Email
Photo
THE FORTHCOMING BUDGET could disproportionately

benefit the rich, according to a new study.
When Michael Noonan and Paschal Donohoe announce the
2017 budget on 11 October, the total available fiscal space
will be just over 1 billion, split two-one in favour of
spending over tax cuts.
Fine Gael has placed much emphasis on phasing out the
Universal Social Charge, and pledged to abolish it before the
last election.
Documents drawn up by the Department of Finance earlier
this year advised the Government that it might have to raise
property tax by 600% if it scrapped the charge, which was
introduced after the onset of the recession.
Fine Gael has since said that the Departments advice
predated the programme for Government agreed with
Independent TDs last May.
The European Commission has warned the Government over
the phasing out of the USC, although Fine Gael are
reportedly ready to water the plan to cut the top rate, under
pressure from Fianna Fil.
Potential tax cuts

Social Justice Ireland, a left-leaning think tank, has
examined potential changes to the Universal Social
Charge. The measures examined include:
The elimination of the current 1% USC rate which applies
income below 12,012 (full year cost 247m);
The elimination of the current 3% USC rate which applies to
income between 12,012 and 18,668 (full year cost 471m).
The elimination of the current 5.5% USC rate, which applies
to income between 18,668 and 70,044 (full year cost
2,024m).
SJI said the total cost of these changes would be 2.74
billion in a full tax year; equivalent to 13.7% of the expected
income taxation yield in 2016.
It said that the changes would have a dramatically unfair
impact, with the gains heavily skewed towards those on
the highest incomes.
Results
The SJI study showed, under these proposals, that single
earners above 70,044 would gain 3,145 per annum, more
than 4.5 times the gains for a worker on 25,000.
Couples with two incomes totalling 125,000 gain over
4,000 per annum, almost three times the amount that goes
to a similar middle-income couple on 50,000, they added.
SJI also said that the regressive nature of the tax change is
shown by the fact that the gains from USC cuts would
increase as a persons income increases - peaking at a value
of 4.2% of gross income for single earners at 75,000 and
peaking for couples with two incomes at an annual income of
100,000.
Some tax proposals currently being considered by
Government should be rejected because they would give far
greater benefit to people earning higher incomes than to

lower income employees, said SJI director Dr Sen Healy.
While there should be no net reduction in tax in Budget
2017, [our] study shows that the impact of some proposals
currently being considered would be profoundly unfair
because they would favour only those with higher incomes.
The perspective of fairness, the question arises as to whether
such a large amount of annual taxation revenue could be
used in a much fairer and better way?
Social Justice Ireland is not in favour of any net tax
reductions in Budget 2017, or in reductions to the USC,
added SJI research and policy analyst Michelle Murphy.
Any available money should be used to
improve Irelands social services and infrastructure, reduce
poverty and social exclusion and increase the number of
jobs.
http://www.thejournal.ie/unive
rsal-social-charge-2974772Sep2016/?
utm_source=facebook_short
Fine Gaels promise to scrap the

USC is not all it seems
The party has been accused of backtracking on an election pledge before
weve even voted.
Jan 14th 2016,
FINE GAEL HAS been accused of backtracking on one of its

key election promises to abolish the USC after comments
from Finance Minister Michael Noonan this morning.
Noonan has confirmed that higher earners will be hit with
new levies to clawback some of the benefits of the abolition
of the Universal Social Charge which his party has
committed to doing if re-elected.
Answering questions in the Dil this morning, Noonan
confirmed his partys intention to phase out the unpopular
tax over five years at a cost of nearly 4 billion a year.
But he said he intended to clawback some of the benefits to
higher earners, admitting that the scrapping of USC would
benefit someone on the Taoiseachs salary of 185,350 to the
tune of 12,000 annually. He said:

It is my intention, should I be given the opportunity to
present further Budgets, to clawback some of the benefits of
the USC abolition for the highest earners.
Noonan pointed to the fact that the income tax and USC cuts
announced in this governments last two Budget have been
capped so that the benefits of this reduction stop for people
on 70,000 and over.
The ministers told opposition TDs:
Your arguments are based on the assumption that its the
intention of the government, if reelected, to abolish USC
completely for all levels of income. That is not the position
We will have a clawback so that these very high benefits will
not accrue to high earners.
The Limerick TD said he would be setting out the details of
Fine Gaels position in due course.
But Sinn Fins junior finance spokesperson Peadar Tibn
said that Noonans remarks are a far cry from Taoiseach
Enda Kennys pledge to abolish the charge.
Previously the Fine Gael approach has been to backtrack on
their elections promises, while in government, he said.
This appears to be a first in that they have backtracked on
their main election promise before the election has even
been called.
The proposal to end USC for all, would take 20billion out
of health, education and garda and other public spending
over five years. It would disproportionately benefit high
earners. It is unfair and unachievable.
http://www.thejournal.ie/fine-gael-scrap-usc-2548728-Jan2016/
Enda says the savage USC will

be abolished*
*If hes still Taoiseach.
Oct 17th 2015
WITH THE BUDGET over, Irish political eyes are now

focused on the general election, likely to be held in the spring
of next year.
Taoiseach Enda Kenny has come out with the first major
political promise of the campaign scrapping the Universal
Social Charge.
The tax measure, introduced by the late finance minister
Brian Lenihan in 2011, was cut in Tuesdays Budget.
But Kenny said that if he is still in charge after the election
next year, it will be scrapped in the lifetime of the next
government.
Speaking ahead of the Fine Gael presidential dinner this
evening, Kenny said that abolishing the savage tax will be a
central tenet of Fine Gaels general election policy.
Kenny says the measure would create 200,000 jobs, reduce
unemployment to 6% and attract 75,000 emigrants home.
In his speech, Kenny said: Since the introduction of the USC
by Fanna Fail, Irelands personal tax system has damaged
the incentive to work and is now a barrier to keeping the
recovery going.
That is why, if returned to Government, Fine Gael will put
complete abolition of the USC at the centre of the most
radical overhaul of personal taxation in a generation, all
designed to make work pay, encourage labour force
participation and entrepreneurship and keep the recovery
going.
Kenny said that he felt the government had kept its two core
promises of stabilising the national finances and improving
employment and that he looked forward to the election
campaign.
http://www.thejournal.ie/enda-kenny-usc-2395149-Oct2015/
Outspoken Fine Gael TD Brendan Griffin has called on

Taoiseach Enda Kenny to step aside for the sake of
the country, and warned the party is on high alert for a
snap election, but is ill-prepared.
Brendan Griffin says Fine Gael party is

on 'high alert' for snap election
Mr Griffin said Mr Kenny had failed to get a good deal on

banking debt in Europe and that a new face might better
negotiate Irelands position on Brexit.
The Kerry TD told the Irish Examiner there was a vulnerable
Dil arrangement that could collapse any day. His remarks
will re- ignite debate about the Fine Gael leadership and the
path the party is taking as it holds its two-day pre-Dil thinkin, beginning today in Kildare.
Speaking about Fine Gaels second term since the February
general election, Mr Griffin was emphatic about the minority
government being in a vulnerable position.
I think this new politics thing is the biggest load of BS. Its
not new politics, its a new set-up.
Enda Kenny
The reality is, the enforced situation, is to keep things
functioning. This set-up we have, the 32nd Dil, it doesnt
change your interaction with your constituents. Your clinics
and work on the ground is the same. In Leinster House
though, its a weird kind of feeling around the place. Its one
day at a time. Its just so fragile.
If an issue arises, if any two people from Fine Gael, the
Independents or two Fianna Filers decided not to abstain or
vote against something, thats how vulnerable things are. Its
a very vulnerable Dil. Theres a sense around Leinster
House that people are on edge. I even notice that the
printers are extremely busy, the design people are extremely
busy, everyones doing their newsletters, not on a war
footing, but certainly on high alert.
Mr Griffin, chairman of the Oireachtas committee on
transport, put his head above the parapet in July when he
called for a change in Fine Gaels leadership to be decided
over the summer. He said his party would be decimated if
there was a snap election and Fianna Fil pulled its support
for the Fine Gael minority-government.
I really hope it lasts but I dont trust Michel Martin... But
Fine Gaels big problem at the moment is that we are not
election ready. Weve a huge problem in that regard. In a

scenario where an election happens, Fianna Fil are ready to
go to the country, the Independents are always ready. Fine
Gael arent ready. We have the huge issue of our leadership,
who leads us into the next election.
Fine Gael got a huge bashing in the 2014 local elections

losing over 100 councillors and this years general election
was a disaster where half of its TDs lost seats, he noted.
Thats a massive rejection by the people. Yet we still have
the same leadership in place. As a party we never had a
really proper discussion about the leadership.
Fine Gael needs to reconnect with voters, he said. I do feel
that we need a generational change of leadership to connect
with people who have left us and rejected us because they
feel that we have rejected them.
He said Mr Kenny needed to step aside. I feel that the time
has come, a time comes for every politician, that things need
to change. I think thats the best thing for Fine Gael, for the
country. A strong percentage of the Fine Gael
parliamentary party shared his view.
Mr Griffin rejected claims Mr Kenny was best placed to lead
Ireland in Brexit talks. I suppose you have to look at our last
big test in Europe, which was our banking debt, a lot of
people feel we didnt do very well there. You could argue
now that with the UK now in a new era, that maybe the best
thing would be for Ireland to have a new leader as well into
that new era.

http://www.irishexaminer.com/ireland/outspoken-fg-td-brendan-griffin-says-party-is-onhigh-alert-for-election-420547.html
Legal advice confirms water

charges can be scrapped,
says MEP
Fianna Fil has also reportedly proposed that charges be
abolished
12 Sep 2016 WS
Dublin Sinn Fin MEP Lynn Boylan says legal advice she
has has received confirms Irish Water charges can be
scrapped.
This claim contradicts the view of the European Commission,
which states that the charges cannot be removed.
Speaking from Leinster House, Ms Boylan said: "The legal
opinion that I have received has confirmed what we have been
saying all along, that the abolition of water charges would not
contravene the water framework directive providing that Ireland
can meet the objectives of the directive which is about the
conservation and protection water.
"I welcome Fianna Fils new found commitment to scrap water
charges. Coming from the architects of water charges this is a
major and welcome departure from Fianna Fil.
"The majority of TDs elected to the Dil in February were elected
on anti-water charges mandates. Now that Fianna Fil have
accepted this there is a clear majority in favour of scrapping
water charges.
"The expert commission is now redundant. It should be scrapped
and the issue should be dealt with by the Dil."
The legal advice, from Matthias Kelly QC and published by Ms
Boylan, is summarised as saying: "Member States were free to
determine, on the basis of an economic analysis, the measures
to be adopted for the purposes of the application of the principle
of recovery of costs.
"How the Directive was to be implemented was left to the
Member State, so long as the steps taken did not impede or
compromise the objectives of the Directive.
"There is a wide margin of appreciation. The Directive explicitly
states that a Member State may have regard to its own
economic and social considerations in deciding upon costs
recovery."
"Shamelessly backtracking"
Fianna Fil has reportedly proposed that the water system be
paid for through general taxation and that the principle of
charging for usage should be permanently abolished.
The Irish Times says the party made the proposals in a
statement to the Expert Commission on Domestic Public Water
Services on how water services should be funded.
Its submission says the entire system should be funded through
general taxation by way of direct subvention from the exchequer.
This marks a move away from its previous position, that charges
should only be suspended for nine months.
While Green Party leader Eamon Ryan said: "Fianna Fils uturn on the issue of water charges is a return to populist
economics, which will cost us all dearly in the end.
In 2009 the Green Party and Fianna Fil agreed to implement
the recommendation of the Commission on Taxation to introduce
a charge which would promote conservation of scarce water
supplies.
"That commitment was written into our revised Programme for
Government, without any objection from any of the Fianna Fil
negotiators. There was common agreement on the need to take

investment in environmental infrastructure seriously, while
protecting those on low incomes.
"Now Fianna Fil are shamelessly backtracking in an attempt to
win back electoral support from Sinn Fin and the AAA/PBP.
"Michael Martin has presented no economic, social or
environmental argument for the u-turn they have made."
http://www.newstalk.com/Legal-advice-confirms-water-charges-can-bescrapped-says-MEP
Enda Kenny has given an interview to US station CNBC today, saying
that he is confident Ireland will win the appeal against the Apple tax
ruling.
He says there was "no sweetheart deals" and Apple paid the proper
amount of tax.
KENNY BELONGS IN JAIL OR A PSYCHIATRIC WARD ( which the

dil is seeming more and more like ) THIS FUCKER IS BEEN
PAID 185,350 AND AN ANNUAL EXPENSE OF 118,981 GOD
KNOWS WHAT BONUSES HE GETS THIS BASTARD IS MAKING
300,000 A YEAR TO SELL THE COUNTRY TO HELL ANY ONE
WANTA GUESS WHAT HIS PENSION IS GOING TO BE ( when
we get rid of the bastard) ... well ACCORDING TO THE IRISH
TIMES BERTIE AND COWEN EACH GET 80,810 PER YEAR , O
CHRISH HELP ME I WANTTA GET SICK
feeling sick.
Water charges can be

scrapped within EU law, SF
says
Sinn Fins Lynn Boylan claims partys legal opinion supports
the abolition of levies
September 12, 16
Sarah Bardon
People taking part in the anti-water charges protest in Dublin. Sinn Fin has
published extracts from a legal opinion it has received which it says confirms
water charges can be scrapped. File photograph: Eric Luke/The Irish Times
Sinn Fin has published extracts from a legal opinion it

has received which it says confirms water charges can be
scrapped.
Lynn Boylan MEP detailed a summary of the advice on
the levies given by Matthias Kelly, QC, of Essex
Chambers.
Ms Boylan said the legal opinion stated that the abolition

of water charges would not contravene the EUs water
framework directive.
She said the advice indicated the State can still meet the
objectives of the directive if it can demonstrate it is
paying for water and conserving water.
However, Ms Boylan declined to publish the legal advice
from Mr Kelly in full.
She said: Apart from the outline of the water framework
directive, this is the substantive information contained in
that legal opinion.
Fianna Fil with impeccable timing flags move to

abolish water charges
Fianna Fil proposes permanent end to water charges
It is Matthias Kelly, he is a senior counsel. He has offices

in London and in Dublin.
Asked if the party would publish the legal advice in full,
Ms Boylan said: When Irish Water publishes its legal
opinion we will then consider publishing ours.
The future of water charges is being examined by an
independent commission, which will send its findings to
an Oireachtas committee.
Sinn Fin and Fianna Fil have both argued that the
levies can be abolished without breaching the EU
directive.
European Commission
However, the European Commission has said it believes
the established practice of paying for water in Ireland
involves the levies.
Ms Boylan said she welcomed Fianna Fils current
position on water charges, claiming the party had flipflopped on this issue.
She said: I welcome Fianna Fils new-found

commitment to scrap water charges.
Coming from the architects of water charges, this is a
major and welcome departure.
The majority of TDs elected to the Dil in February were
elected on anti-water charges mandates. Now that Fianna
Fil have accepted this there is a clear majority in favour
of scrapping water charges.
The expert commission is now redundant. It should be
scrapped and the issue should be dealt with by the Dil.
http://www.irishtimes.com/news/politics/watercharges-can-be-scrapped-within-eu-law-sf-says1.2788574#.V9bcKdqYCvI.facebook
DEAR ALAN KELLY,

IT IS ONE THING TO ASK THE IRISH PUBLIC TO PAY FOR
WATER BUT IT IS ANOTHER THING TO ASK THEM TO PAY FOR
ALL THE TOXINS YOU PUMP INTO PEOPLES HOMES WHERE

THEY WASH THEIR CLOTHES WHICH THEY WEAR ALL DAY
AND THEN WASH THEIR FOOD CHILDREN AND MAKE TEA
AND THE BABY'S FORMULA FROM THESE 7 DEADLY TOX
"SINS"
11 September 2015
Gerry Black Senior "My Name is Joe Costello, my wife is Labour MEP
Emer Costello (she didn't win the seat , she "got " it from De Rossa).
Together we earn roughly 600,000 PER YEAR, (11,500 per week). I
voted in Leinster House to CUT YOUR child benefit, The Property Tax,
the Water Tax, and cut respite care to disabled and the elderly. We all
have to make sacrifices so shut the fuk up moaning
Conference hears Ireland has

one of strictest illegal
evidence laws
DPP says breaches of ethical standards and human rights
risk derailing prosecuctions
September 12, 16
Colm Keena
Director of Public Prosecutions Claire Loftus: said her office is independent of

Government and of the investigators, whether they be the Garda or the various
regulatory agencies.
Ireland has one of the strictest rules in the common law

world when it comes to the inadmissibility of illegally
obtained evidence, the Director of Public Prosecutions,
Claire Loftus, has told a Dublin conference.
Breaches of ethical standards and human rights by

investigators, as well as being ethically indefensible, also
carry a risk in Ireland of derailing prosecutions, she told
the gathering of prosecutors from more than 90
countries.
Organised by the International Association of
Prosecutors, the conference is to host sessions over the
next few days by specialised networks on terrorism,
environmental crime, conflict-related sex crime, and ecrime, while having an overall focus on the relationship
between prosecutors and investigators.
Ms Loftus told the conference her office is independent of
Government and of the investigators, whether they be the
Garda or the various regulatory agencies.
Her decisions, therefore, were free from outside influence
whether political or from special interests. I think it is
fair to say that there is a strong public perception in
Ireland that there is no inappropriate interference with
the prosecutors functions.
Her independence from investigators is one reason why
her office does not have the power to direct
investigations, as happens in some jurisdictions.
However the DPP works closely with investigators by
offering legal advice when requested. The more serious
the case, the more likely that advice will be sought and
given.
When deciding whether charges should be brought in a
particular case, her office has to be satisfied there is
sufficient evidence and also that a prosecution is required
in the public interest.
In Ireland, the view of the investigators on whether a
prosecution should be brought is valued, though it is her
office that makes the ultimate decision. As witnesses and
victims are only met shortly before a case goes to trial,

the DPP relies, she said, on the investigator to give an
assessment of, and insight into, the victim of the crime
and the witnesses, as well as the suspect.
http://www.irishtimes.com/news/crime-and-law/conference-hearsireland-has-one-of-strictest-illegal-evidence-laws-1.2788044
Starbucks open another store

without planning permission,
and the local council isn't happy
The multinational has also operated three cafs without planning
permission in Cork for the past 18 months.
September 12, 16
MULTINATIONAL COFFEE CONGLOMERATE Starbucks

opened its first store in Waterford today, despite having no
planning permission.
The caf opened in John Roberts Square in Waterford City
this morning, in the old Toymaster store next to Pandoras
jewellery shop on John Roberts Square.
In response to a query from TheJournal.ie, Waterford

Councils planning department say they have opened a
planning enforcement case on the store, which would be the
first in the city centre.
The planning authority has come to the view that the
development is unauthorised and have opened a planning
enforcement case, the council said in a statement.
We are following the process open to us under legislation.
As result we have served warning notices (on 1 September)
on the occupiers and the building owners.
Starbucks have four weeks to respond to the warning notices,
they added. The Irish owners of the multinational chains
operation here did not respond when contacted by
TheJournal.ie.
Local politicians in Waterford say the chain has shown
contempt for the democratic process in not applying for
planning permission.
Follow
The Book Centre

Welcome to our new neighbours on John Roberts Square,
2:01 PM - 12 Sep 2016
1 1 Retweet1 1 like
Source: The Book Centre/Twitter
Empty premises
They should sit down with the council and go through the
planning process the same as everyone else, says Cllr Joe
Conway.
There should be no exceptional treatment of Starbucks
simply because their logo looks nice in the city.
Its seen as a badge of smart living, really, to have a
Starbucks around, but I dont think this absolves them of
behaving them in a respectful way.
My two teenage daughters used to love going to Dublin to
drink it, and I hate the bloody stuff. I think its a vile coffee.
But thats not the point the point is the democratic process.
Its not a very respectful way to behave.
As someone who had to go through the rigours of a planning
permission myself nine years ago when I was building a
house, companies and people should follow the democratic
process, as a protection for everybody.
Its not respectful. Cities are trying to regenerate, but if
everybody took open-season attitude youd have very
higgedly-piggedly development in the city centre.
Disaster
Some locals and retailers are in favour of the opening,
however.
I think the planning hold-up is a disaster because theres a
lot of empty premises around here, Frances Dempsey of

Gallaghers Pharmacy on nearby Barronstrand Street told
TheJournal.ie.
They could cut back some of the red tape tape. Id better grab
myself a coffee over there before they close it.
Callers to local radio in Waterford have noted that Starbucks
are repeating the strategy they have used in Cork, where
three shops were opened without planning permission.
Follow
WaterfordCityCentre
2:05 PM - 23 Aug 2016
Source: WaterfordCityCentre/Twitter
Cork row
A decision on a planning application from Starbucks for its
Princes Street outlet in Cork, is expected on 21
September. The cafe is one of three outlets Starbucks opened
in Cork 18 months ago, without the necessary planning.
In March, An Bord Pleanla body ruled that the three
developments the other two are in Opera Lane and Patrick
Street amount to a change of use, meaning planning
permission is needed for all outlets.
Starbucks have recently applied for planning to retain
permission for the Princes Street store to use the unit as a
coffee shop with seating.
No tax
The councils warning notice to Starbucks over its
unauthorised store in Waterford is the first stage of action
under the Planning Acts.
If the response unsatisfactory, Waterford Council can issue
enforcement notices, which Starbucks must comply with or
risk committing a criminal offence.
The council can also take a prosecution in the District Court,
with penalties including a fine up to 5,000 for summary or
minor matter, or daily fines up to 1,500 for each day on
which offence is repeated although this is rarely used by
the courts.
Starbucks can apply to the council for retention of
unauthorised development and/or change of use.
The accounts for Ritea Limited, which operates the Irish
coffee shops, shows the company made a profit of over 1
million for the 12 months up to July 26, 2015 but paid no
tax for the period.
Source: Ritea Ltd
Recycling cups
Starbucks paid 4,196 in Irish corporation tax in 2014, after
two years of making no contribution to the States coffers.
The chain has come under fire in the US and UK for failing to
recycle their coffee cups.
The coffee chain opened its first Irish outlet in Dublin in

Dundrum Town Centre in August 2005.
The companys Irish operation was licensed to the
Entertainment Enterprises in 2012, an Irish group ran by
brothers Ciarn and Colum Butler, which also runs TGI
Fridays and the chain of Mao restaurants.
They currently have over 50 Starbucks outlets in the greater
Dublin area.
http://www.thejournal.ie/starbucks-waterford-2975758-Sep2016/?
utm_source=facebook_short
The planning authority has judged that the coffee chains

branches on St Patricks Street, Princess Street and Emmet
Place were all opened in commercial units that were formerly
retail shops, and that the company should have applied for
planning permission to change the use of the stores prior to
opening its coffee restaurants.
The decision comes nearly six months after a planning
dispute between Cork City Council and Starbucks was
referred to An Bord Pleanla for consideration last October.
City planners had argued that Starbucks opening in the units
constituted a change of use of the premises, while the coffee
company is understood to have claimed that most of its
produce would not be consumed on site, are take-away
items, and thus its operations were retail in nature and in

keeping with the stores planning designation.
advertisement
However in its ruling on all three stores, An Bord Pleanla

has sided with the City Council, and judged that in all three
cases the scale, nature and layout of the coffee shop is
more akin to a restaurant use which is expressly excluded
from the definition of shop.
The planning authority said the change of use of the three
premises, from use as shops to use as coffee shops raises
issues that are material in relation to the proper planning
and sustainable development of the area.
It said this material change therefore constitutes a
development of the units within the meaning of Section 3 of
the Planning and Development Act, meaning the changes
required planning permission.
It also ruled that signage erected on the protected Queen
Anne house on Emmet Street would contravene a number of
conditions set for the premises. A design strategy for all the
retail shopfronts in the area was set in place as part of the
wider Opera Lane redevelopment. An official from the City
Councils planning department said the ruling means that
Starbucks will now have to apply for retention for all three
stores.
We are looking at the implications of An Bord Pleanlas
decision. We feel that Starbucks should either apply for
retention or should close the stores, and we are considering
further enforcement action, the council official said.
Starbucks declined to comment on the decision when
contacted by the Irish Examiner. The chain has opened six
outlets in Cork in the past year, and has stores in Douglas
Village and Mahon Point shopping centres and also in City

Gate.
http://www.irishexaminer.com/ireland/starbucks-breaches-planning-lawin-cork-city-centre-385703.html
Taoiseach branded a
'control freak' by own
Cabinet minister
Anger over Enda Kenny's plans to
suppress review of FG election
Philip Ryan Twitter
EMAIL
PUBLISHED
11/09/2016
Taoiseach Enda Kenny
Taoiseach Enda Kenny has been branded a

"control freak" by one of his own Cabinet
ministers over his plans to suppress two
damning reviews of Fine Gael's disastrous
General Election campaign.
Mr Kenny has been sitting on at least one of the reports highlighting failings that resulted in Fine Gael losing 26 seats
- for two months.
Fine Gael backbenchers expected to see both reports ahead
of the party's annual two-day 'think-in', which takes place in
Kildare tomorrow.
However, it has emerged that party members will not be
given copies of either report, but instead will receive 10minute presentations and one-page summaries.
The move by the Taoiseach and his officials, who are severely
criticised for their communication skills in one of the
reports, is sure to anger Fine Gael TDs as they gather for
their first think-in since the election.
A Fine Gael minister said Mr Kenny's management of the
reports showed "lessons had not been learned" and
described the Taoiseach and his officials as "control freaks".
Other members questioned why the Taoiseach was insisting
on maintaining divisions between his officials and the
Two separate reports were commissioned by Fine Gael in the
wake of the election.
Fine Gael TD Kate O'Connell will present the findings of one of the
reports Photo: Tom Burke
Dr Marion Coy, chair of the Michael Collins Institute,

conducted one, while a team of Fine Gael TDs carried out a
separate survey of party members' views.
Tomorrow afternoon, Fine Gael Dublin Bay South TD Kate
O'Connell is due to present the findings of the report she and
her colleagues conducted. However, she has been allocated
just 10 minutes to detail the findings of interviews with
candidates and staff from every constituency in the country.
A question-and-answer session will follow.
A senior Fine Gael figure questioned how Ms O'Connell will
be able to present a detailed report in such a short time
period.
"The Taoiseach's people have said the reports will not be
handed out to parliamentary party members in hard copy
until it is also presented to Fine Gael headquarters," the

source said.
"It seems a bit daft because it will be up there on a screen
and people can just take notes, but that's what the powersthat-be decided," the source added.
The report is critical of internal communications within the
party, especially between the Taoiseach's staff and the
Fine Gael members interviewed for the survey also
complained that they were not informed about directives
from headquarters prior to General Election selection
conventions, which led to tensions in a number of
constituencies. There are also criticisms of the Taoiseach's
staff's dealings with the media before and during the
election.
Ms O'Connell, along with Longford-Westmeath TD Peter
Burke, Dublin Fingal's Alan Farrell, and Maria Bailey from
Dun Laoghaire-Rathdown were responsible for compiling
the survey.
Fine Gael's think-in at the Keadeen Hotel, Newbridge, is
being organised by parliamentary party chairman and local
TD Martin Heydon.
The main focus of the conference is passing a Budget "to
improve people's lives".
Carlow-Kilkenny TD and Oireachtas Budgetary Committee
chair John Paul Phelan will chair a panel discussion with
Finance Minister Michael Noonan and Public Expenditure
Minister Paschal Donohoe. There will also be sessions on
housing, mental health and building for the future of the
party.
It is likely Mr Kenny's leadership will be discussed at the
conference, but it remains unclear if he will outline a
timeline for when he plans to step down. There was pressure
on the Fine Gael leader from his TDs to set a date for his
departure before the Dail broke for the summer recess.
However, Mr Kenny ignored the demands of his

parliamentary party and only said he will not lead the party
into the next general election.
There have been calls for him to step down after the Budget
to allow his successor develop a vision for the party before
the next election is called.
http://www.independent.ie/irish-news/politics/taoiseach-branded-acontrol-freak-by-own-cabinet-minister-35039171.html
Germany has already won it's case against the

@EU_Commission on water charges. Don't fall for their bull.
Saturday #Sept17 is #Right2water day. No privatisation.
Fine Gael ministers have a plan ready to replace Taoiseach

Enda Kenny swiftly if the Government collapses and there is
a snap election.
The behaviour of Independent ministers has prompted
further doubts over the stability of the Coalition.
Mr Kenny agrees that he won't lead the party into the next
election. But new party rules involve every member of Fine
Gael having a vote in the election of the next leader. The
unwieldy process would take several weeks to conclude.
During Government negotiations, Fine Gael ministers
discussed how to take a shortcut if there was another
election.
The plan hatched was for the losers of an initial vote among
TDs, Senators and MEPs to drop out, so cutting out the
grassroots vote. Senior party figures told the Irish
Independent this plan is still the best option if the
Government collapses.
Mr Kenny will today be grilled by his own party about the
huge losses in the general election, which were blamed
largely on his own performance.
His leadership will be to the fore at the Fine Gael think-in in
Newbridge, Kildare.
Meanwhile, Fianna Fil leader Michel Martin has taken aim
at the records of potential FG leadership contenders.
Today, Taoiseach Enda Kenny will be grilled by his own party
about its huge losses in the General Election, caused in part

by his own campaign gaffes.
Mr Kenny's leadership will be to the fore at the Fine Gael
think-in, as TDs and senators grow increasingly anxious
about when and how he intends to step down.
Two reports on the February General Election are to be
debated by the parliamentary party at its preparation
meeting in Newbridge, Co Kildare, before the Dil returns in
two weeks' time.
There were already serious tensions about the set-up for
today's debate, with TDs complaining about the failure to
give them one of the reports and complaints about the
length of time devoted to the second one, which was
compiled by a team of TDs.
But the Fine Gael party chairman, Martin Heydon, who is
hosting the meeting in his home constituency, has insisted
that there will be adequate debate.
"It is important that everyone's voice be heard so that
lessons can be learned and I believe that will happen," Mr
Heydon told the Irish Independent.
Other deputies said they were unhappy that they will only
receive a short summary of the report prepared by party
supporter and academic Dr Marian Coy, who chairs the
Michael Collins Institute.This report looks at campaign
failures and communications breakdowns.
A second report will be given by Dublin Bay South TD Kate
O'Connell, following a survey done by herself and fellow TDs
Alan Farrell of Dublin Fingal, Peter Burke of LongfordWestmeath and Maria Bailey of Dn Laoghaire. This is critical
of communications between Mr Kenny's staff and
parliamentary party members and general communication
failures during the election campaign.
Carlow-Kilkenny Fine Gael TD Pat Deering said the party
failed to hold a proper assessment of the local council
elections in May 2014, which also delivered heavy losses.
"Many mistakes made in 2014 were repeated in the General
Election because important lessons were not learned," he
said.
The issue of Mr Kenny's expected departure as leader will be
a major underlying theme of the two-day gathering. But it

appears less likely that it will lead to a direct challenge to Mr
Kenny, who has said he will not lead in the next election,
which many members now fear could happen suddenly, with
the party unprepared.
One TD who raised the issue in the recent past, Jim Daly of
Cork South West, repeated his view that the leadership
question had to be dealt with after the Budget on October 11
.
"That has been my position before and it has not changed,"
Mr Daly said.
The election reports will be discussed this afternoon, with a
reply from Mr Kenny.
We've been
reporting
communities &
workers standing
up to cuts.
Since 2009 Trade Union TV has been making videos
all over Ireland about people coming together to
make a change. Our videos's have documented a
crucial part of Irish life during Austerity, that
moment when people say enough is enough.
We've been there when Coca Cola workers went on
strike, parents found there were cuts to the Special
Needs Assistants their kids needed to flourish in

schools, when marginalised communities saw cuts
to their drugs and youth projects, HIV patients
protested at cuts to beds, asylum seekers went on
strike in Cork over conditions of life in Direct
Provision, over tens of thousands protested all
over Ireland at cuts to their local hospital services,
the Greyhound lockout, fighting for women's rights,
protests over disability cuts, when migrant workers
occupied The Paris Bakery and many many more.
We have over 800,000 views on Youtube. A clear
sign that there is an audience for honest and
independent reporting of issues that our society
faces.
We've been there filming, telling the stories from
the perspective of those fighting back.
But theres a
problem
We've been there for communities to document

their struggles. Our output has slowed down
because our equipment is out of date. We're also
not funded by the state or any organisations. We
get no funding at all. But we keep getting asked to
cover events for groups that have even less
resources and we don't want to let them down.

Now we need your help to be able to continue to
document and tell those stories, honestly,
professionally and independently.
We want to continue to report on the stories that
don't always get the coverage they deserve.
Please help us to replace equipment to allow us to
let people's stories be heard. We also need hard
drives to archive the footage. We have a lot of
footage!
You can help us to

continue our work
Please contribute what you can to help us to

continue to shine a light on the many campaigns
and communities that are still fighting back.
Your solidarity means that people who don't have a
voice will get heard.
People with disabilities continue protest at

HSE cuts to PA services overnight at
Government
Sep 6, 2012
The Protest of HSE cuts to PA services by people with disabilities,
continues overnight at government buildings, Dublin, Ireland
Wednesday 4th September 2012.
https://www.youtube.com/watch?v=r-uqJuOmWDk
Paris Bakery workers owed wages occupy

the bakery, Dublin 23 May 2014
https://www.youtube.com/watch?v=9pUO9uK3MHI
Rally for Greyhound workers Locked Out

for 10 weeks
Aug 25, 2014
Supporters joined a rally for Greyhound workers now Locked Out
of their jobs for 10 weeks at the Crag Avenue Depot in Clondalkin
today.
https://www.youtube.com/watch?v=btef28vHxR8
The Commission is to report to a special Committee of the Oireachtas
in November 2016.
brendankellywoodlawn@yahoo.ie>
To
submissions@watercommission.ie
Sep 6 at 9:30 PM
SUBMISSION. The protest movement spearheaded by Dublin Says No
was not against water charges. it was against Domestic water charges
which as we know is a breach of our 9.4 exemption of the Water
Framework Directive and recorded in the 2008-2015 RBMP. Commercial
water charges were introduced in 2010 and the majority of business
were content to pay water charger and with water metering. Dublin
Says No and the other Says No groups which are all community groups
are opposed to Domestic Water Charges and the metering of water for
domestic use.
Whether we like it or not Ireland now must comply with International
laws like the Aarhus Convention. As we all know the Water Framework
Directive, The Pollution Pays Principle, the Precautionary Principle and
of course our 9.4 exemption are all part of the Aarhus Convention and
since it was ruled on by 5 Supreme Court judges is now Irish Law. A
crucial part of the WFD is that Ireland must have a sustainable
management plan for our water and this must include a proper Public
Consultation Process where all stakeholders can raise their concerns
and these concerns must be addressed by the group negotiating the
management plans.
Irish Water should be abolished immediately and a public enquiry into
what all the money they got was spent on. The responsibility for our
water management should lie on a county by county basis on the
County Councils. Water quality then would be a major election issue in
the Local Elections. All issues relating to both ground water and surface
water should be the responsibility of the County Councils and a Local
Agenda 21 type solution found for all issues as they arise. All Group
water schemes should remain under the control and management of
the Local Communities.

WATER QUALITY We can find no record of any person or group ever
been convicted of polluting aquifers and all reports sent to Europe by
our government states that we are in compliance with the Water
Framework Directive regarding our closed aquifers. All reports of
pollution in open aquifers and surface water should be properly
investigated and those found guilty of polluting water sources fined
heavily (in compliance with the Polluter Pays Principle) and the fine
money to be paid directly to the councils. All water should come from a
closed aquifer and piped directly to the houses with no chemicals
added.
WATER CHARGES.
Water charges are necessary for us to comply with the Water
Framework Directive/Polluters Pays Principle. All groups and bodies that
does not fall under the 9.4 exemption should pay for their water. The
charge they should pay should be decided on a County by County basis
and determined by the County Councilors. Businesses' that use
multiple chemicals should be charged according to the amount of
chemicals they use. From example. Fracking Companies who use 5 or 6
different chemicals should be charged 5 or 6 times more than farmers
that only use 1 chemical. Our 9.4 exemption should apply to all
domestic water and if agreed by the councilors our 9.4 exemption
should also apply to Organic Farmers. All major infrastructure repairs
etc for example the removal of all the lead pipes should be paid for
through Local Agenda 21 funding and all the remaining lead pipes
should be removed asap. None of our taxes should be used to fund our
water supply and all the VAT on food should be removed immediately.
We are now on our second public consultation for our submission to the
Second River Basin Management Plan
OUR PEOPLE POWER SUGGEST YOU READ UP ON HOW PHIL HOGAN
WITH OTHER'S WAS BEHIND THE ILLEGAL SET UP OF IRISH WATER This
man who was Originally the 'Bringer in' of the Aarhus Convention got
'Hooked into the Greed' of Irish Water & was complicit with Denis
O'Brien in the set up with Teneo holdings of this Illegal set up Company
of 'Irish Water' he more than anyone is the biggest Traitor of our People
as he knows full Well that this Irish Water Set up Corporation which has
cost our TaxPayers almost 3.5 Billion without any Improvement in the
Infrastructure .... he knows they have all Betrayed our People &
Violated all the Three Pillars Laws of this Aarhus Convention 1)Access
to Information denied suppressed the real Agenda to sell off Irish Water
to their Cronies & to Rip off the People with massive WATER Charges as
they are doing here in Australia)2) In the set up of Irish water they
Denied our People the right to Participate in the Set Up & Decision
Making of Irish Water! 3) they denied Justice to our People who
Demonstrated which is our legal Right to do under The Aarhus
Convention in Matters of Environmental Issue which Water & Oil
are.Our People Illegally Arrested & some Jailed for Doing what they
have the legal right to do collusion by Police Ignorant of our Laws
directed by Corrupt Police Commissioner Corrupt Justice Minister is
absolutely Appalling & Illegal they will eventually all have to pay for
their total Betrayal of the Irish Nation. The worst of these Rats is this
Despicable Man who Sold Our Nation down the River he must be
Arrested arraigned Charged with Crimes against our People & jailed
pending his Trial his assets confiscated & a full Forensic accounting
done on his off Shore Accounts which will show the extent of this
wretchs Greed & Abuse of our People!OUR PEOPLE POWER ABU!
JUSTICE & VICTORY OVER ILLEGALLY SET UP IRISH WATER WHO
VIOLATED ALL OUR PEOPLES RIGHTS UNDER THE THREE PILLARS LAWS
WHICH WERE UPHELD IN THE SUPREME COURT BY 5 SUPREME COURT
JUDGES on 23 jUNE 2015!

EU Betrayal and Rigged Elections, Referendum Water Tax Charges, Broken Promises, Breaking The Piggys Banks, Politician Lying, Corrupt, Cheats

Загружено:

Сведения о документе

Оригинальное название

Авторское право

Доступные форматы

Поделиться этим документом

Поделиться или встроить документ

Параметры публикации

Этот документ был вам полезен?

Это неприемлемый материал?

Авторское право:

Доступные форматы

EU Betrayal and Rigged Elections, Referendum Water Tax Charges, Broken Promises, Breaking The Piggys Banks, Politician Lying, Corrupt, Cheats

Загружено:

Авторское право:

Доступные форматы

Water Tax charges, Broken Promises,

breaking The banks by Politician lying

for a period of nine months, as well as the establishment of a

UK Water sector: priorities post-EU referendum

Groundwater protection for unconventional oil and gas

Scottish Water to achieve improvements in this respect. A

Fianna Fil proposes permanent end to water charges

EU court opinion could raise price of M50,

M50 toll charges could go up to 3.20 per journey if the EU gets

Verona Murphy from the Irish Road Haulage Association says it

CAMPAIGN TO HAVE WATER CONSUMERS WARNED OF TOXIC

The environmental lobby group, which specialises in the

requiring filtration upgrades. Thus, a resident of Enniskerry

Fine Gael ministers hatch secret plan to replace Enda

Fine Gael ministers have a plan ready to replace Taoiseach

largely on his own performance.

failed to hold a proper assessment of the local council

Taoiseach Enda Kenny has been branded a

"control freak" by one of his own Cabinet

A senior Fine Gael figure questioned how Ms O'Connell will

It is likely Mr Kenny's leadership will be discussed at the

We elect governments that fail to monitor swathes of public

Minister for Finance who was taoiseach in 2007 when Apple

had used the strategy known as the double Irish/ Dutch

Then the public may at least make an informed judgment on

Unless there is a radical resetting of relations between the

communication between the sides, the ability to transact the

The backroom staff fixed most problems before they reached

What can we expect from the upcoming Budget?

Every year in the run-up to the budget, the Irish Fiscal

ups, and the threshold for Band A capital acquisitions tax

supplement and the housing assistance payment could cost

NAMA BOARD MINUTES

Promissory Notes/Technical Briefing

NewERA designated bodies

Commercial Analyst Commercial Department,

Minister Coveney's address at

Im delighted to be here in Kilkenny for my first Water

infrastructure and services with a national approach remains

want to acknowledge the role of local authorities in this work

development, particularly for water-intensive sectors such as

Market News Irish Water Market News - Irish Stock Exchange

Notice of Substitution of Issuer

On the Transfer Date, GNI will be substituted for Ervia as the

pursuant to which GNI will be substituted for Ervia as issuer of

The Directors of GNI, their respective principal outside activities

Colvill House, Talbot Street, Dublin 1, Ireland

There are no potential conflicts of interest between the duties to

2,422 kilometres of high-pressure (transmission) and

provision of capacity on such spur pipeline to the Manx Utilities

industry. The CER currently regulates all of Ervia's transmission

year revenue control period was determined in October 2012 by

ownership unbundling. Following the sale of Bord Gis Energy

comprehensive licence compliance programmes, a pro-active

risks associated with such activities, GNI has implemented

neither Ervia nor GNI have control. Accordingly, political

complaint being made to the Irish Data Protection

credit facilities. These statutory and contractual restrictions

debt, taking account of business risks in general, the current

Following the transfer of the Gas Transportation Business to

Operating results may fluctuate on a seasonal basis

with GNI and its infrastructure or elsewhere where it has

the constitutional documents of GNI; and