Written answers

Thursday, 3 May 2018

Photo of Michael McGrathMichael McGrath (Cork South Central, Fianna Fail)
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67. To ask the Minister for Finance further to Parliamentary Questions Nos. 126 and 128 of 19 April 2018, the number of employees within the Revenue Commissioners who are dedicated to working on EIIS applications; if they are specifically dedicated to the EIIS scheme; if not, if they are assigned as part of wider work; and if he will make a statement on the matter. [19526/18]

Photo of Michael McGrathMichael McGrath (Cork South Central, Fianna Fail)
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68. To ask the Minister for Finance further to Parliamentary Question Nos. 126 and 128 of 19 April 2018, and tables three to five therein, the number outstanding between zero and three, three and six and over six months respectively, in tabular form; and if he will make a statement on the matter. [19527/18]

Photo of Michael McGrathMichael McGrath (Cork South Central, Fianna Fail)
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69. To ask the Minister for Finance further to Parliamentary Question Nos 126 and 128 of 19 April 2018, the number outstanding in January, February and March 2018; the number outstanding for initial applications excluding cases in which additional information was requested; the number of follow-on case work excluding cases in which additional information was requested; the number of initial applications that are outstanding due to the fact additional information was requested; the number of follow-on applications that are outstanding due to the fact that additional information was requested; and if he will make a statement on the matter. [19528/18]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 67 to 69, inclusive, together.

I understand that the Deputy is referring to Parliamentary Question Nos. 128 and 129 of 19 April 2018.

I am informed by Revenue that there is a dedicated team which looks after applications for relief under the Employment and Investment Incentive (EII) and the Start-Up Relief for Entrepreneurs (SURE). There is currently 4 full time equivalent staff in this team.

In relation to the number of applications open for 0-3 months and for 3-6 months, owing to the way Revenue tracked correspondence it is not possible to provide this information for files dealt with prior to August 2017. As set out in my replies to Parliamentary Question Nos 128 and 129 of 19 April 2018, an open item may be the subject of ongoing correspondence with Revenue during that period. The length of time it is open refers to the length of time from when the application was made to when it is fully dealt with.

All files are dealt with in date order. However, where additional information is requested from a taxpayer they are given a 14 day window and if they reply within that window they remain at the top of the queue, rather than being returned to the end of the queue, as would happen if a strict date order approach was taken.

The following table sets out the age distribution of cases open at the end of each month:

MonthNo. open itemsOpen 0-3 monthsOpen 3-6 monthsOpen 6+ months
August 201716413331-
September 201718616521-
October 201727722750-
November 201718915237-
December 201718717017-
January 2018189831033
February 2018188631196
March 201818075969

There are two stages to the EII relief and both require an application at the appropriate time. Therefore the figures of outstanding cases constitute a combination of the original application for the main relief (30/40s) and the follow-on application (10/40s) relating to the increase in employment.

Of the open cases at the end of January, February and March 2018:

- 80% are EII1 applications (the initial 30/40 relief) and

- 20% are EII1As (the 10/40 relief which may be claimed after 4 years).

In each of the months, approximately 150 EII1 applications were outstanding and approximately 30 EII1As (these figures are approximate on a monthly basis as records are updated in batches).

The breakdown as regards cases in which additional information was required is as follows:

New Applications not yet reviewed*Further information required and  requested – no response received*Further information required, requested and received*
EII80% of open cases40%50%10%
EII1A20% of open cases85%8%7%

* Expressed as a percentage of EII1 / EII1A claims as appropriate

There are also two stages in the working of each of these applications – an initial screening for completeness of application and the case-working of the application for certification. At both stages, further information may need to be requested, and during the casework stage specific queries emerge that require further correspondence.

Of the new applications screened to date, less than one percent are fully complete for processing. Revenue expects this to improve as applicants begin using the new detailed application form designed to address the problems evidenced in the application process.

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