Know your rights: Reserving a car registration number // Cláruimhir ghluaisteáin a chur in áirithe

Question

How do I reserve a particular registration number for a new 2017 car?

Answer (November 2016)

You can only apply to reserve a vehicle registration number on or after 1 November of the year before you intend to bring the vehicle into use. In other words, to use the number in 2017 you can only apply to reserve a number from 1 November 2016 until Revenue’s close of business at the end of 2017. An application received prior to 1 November 2016 will be returned un-processed.

The number you reserve must be in the normal format and must correspond with the licensing authority area where you normally reside. It must also correspond with the year and half year in which the vehicle is to be first brought into use. For example, 172-D-111 may only be reserved by someone living in Dublin for a vehicle intended to be brought into use in the second half of 2017.

The registered owner of the vehicle on which the registration number is to be displayed must be the person in whose name the number was reserved.

All registration numbers are available for reservation, with the exception of the first number of each half year issued in the following cities Cork, Dublin, Limerick and Waterford. These numbers are, for example, 171-C-1, 172-C-1, 171-L-1, 172-L-1. They are reserved for the Mayor or Lord Mayor of each of these cities and are not available for reservation by anyone else.

A reserved registration number can only be assigned to a vehicle when it has been reached in the normal sequence. It may not be displayed on a vehicle before it has been formally assigned by Revenue, following the presentation and acceptance of a completed declaration for registration.

The fee to reserve a vehicle registration number is €1,000 and should be submitted with the application. The cheque, bank draft or postal order should be made payable to the Collector, Customs and Excise. You apply on Form VRT15A to the Office of the Revenue Commissioners, Registration Section, Central Vehicle Office, Rosslare Harbour, Co. Wexford.

Ceist

Conas a chuirim cláruimhir ar leith do ghluaisteán nua 2017 in áirithe?

Freagra

Ní féidir leat iarratas a dhéanamh chun cláruimhir feithicle a chur in áirithe ach an 1 Samhain, nó ina dhiaidh sin, sa bhliain sula mbeartaíonn tú úsáid a bhaint as an bhfeithicil. I bhfriotal eile, chun an uimhir a úsáid in 2017, ní féidir leat iarratas a dhéanamh chun uimhir a chur in áirithe ach ón 1 Samhain 2016 go dtí scor gnó na gCoimisinéirí Ioncaim ag deireadh 2017. Seolfar iarratas a fhaightear roimh an 1 Samhain 2016 agus ní phróiseálfar é.

Caithfidh an uimhir a chuireann tú in áirithe a bheith sa ghnáthfhormáid agus caithfidh sé comhfhreagairt do limistéar an údaráis cheadúnaithe ina ngnáthchónaíonn tú. Chomh maith leis sin, caithfidh an uimhir comhfhreagairt don bhliain agus don leathbhliain ina mbainfear úsáid as an bhfeithicil den chéad uair. Mar shampla, ní féidir ach le duine a chónaíonn i mBaile Átha Cliath 172-D-111 a chur in áirithe d’fheithicil a bheartaítear úsáid a bhaint aisti sa dara leath in 2017.

Ní mór gurb ionann úinéir cláraithe na feithicle ar a bhfuil an chláruimhir le taispeáint agus an duine ar cuireadh an uimhir in áirithe faoina n-ainm.

Tá gach cláruimhir ar fáil lena gcur in áirithe, seachas an chéad uimhir i ngach leathbhliain a eisítear sna cathracha a leanas: Corcaigh, Baile Átha Cliath, Luimneach agus Port Láirge. Is iad na huimhreacha seo, mar shampla, 171-C-1, 172-C-1, 171-L-1, 172-L-1. Cuirtear in áirithe iad siúd do Mhéara nó d’Ard-Mhéara na gcathracha seo agus níl siad ar fáil lena gcur in áirithe ag duine ar bith eile.

Ní féidir cláruimhir a cuireadh in áirithe a shannadh d’fheithicil ach nuair a baineadh an uimhir sin amach sa ghnáthsheicheamh. Ní féidir an uimhir a thaispeáint ar fheithicil sular shann na Coimisinéirí Ioncaim í go foirmiúil, i ndiaidh dearbhú um chlárú comhlánaithe a sholáthar agus i ndiaidh gur glacadh leis.

Is í an táille chun cláruimhir feithicle a chur in áirithe €1,000 agus ba cheart í a sheoladh ar aghaidh leis an iarratas. Ba cheart an seic, dréacht bainc nó an t-ordú poist a bheith iníoctha leis an mBailitheoir, Custaim agus Mál.  Féadfaidh tú iarratas a dhéanamh ar Fhoirm VRT15A le hOifig na gCoimisinéirí Ioncaim, an Rannóg Clárúcháin, an Lár-Oifig Feithiclí, Calafort Ros Láir, Contae Loch Garman.

Know your rights: Help for people in mortgage arrears // Cabhair do dhaoine ag a bhfuil riaráistí morgáiste

Question

We have not been able to manage our mortgage repayments and other loans for a long time. The bank keeps sending us legal-looking letters and at this stage we can’t bear to open them. Is there anyone who can help?

Answer (November 2016)

Yes, there is a new scheme of aid and advice for borrowers in home mortgage arrears. This scheme is part of Abhaile, the national Mortgage Arrears Resolution Service. It provides a range of services to help you to deal with your situation, including financial advice, legal advice and insolvency advice.

Panels of qualified and regulated professionals have been set up to provide services under the scheme. It is co-ordinated by the Department of Justice and Equality and the Department of Social Protection and is operated by the Money Advice and Budgeting Service (MABS) in conjunction with the Insolvency Service of Ireland (ISI), the Legal Aid Board and the Citizens Information Board.

You will qualify for advice and assistance under the scheme if:

  • You are insolvent – this means that you are unable to pay your debts in full as they fall due and
  • You are in mortgage arrears on your home and
  • You are at risk of losing your home (for example, if your mortgage lender has initiated repossession proceedings or indicated that they plan to do so; if they have said that they consider you to be non-cooperating; or if they have asked you to consider selling or surrendering your home) and
  • The costs of staying in your home are proportionate to your reasonable accommodation needs

To access the scheme, you can ring the MABS Helpline: 0761 07 2000 (9am – 8pm, Monday – Friday) or contact your local MABS office.

Read more about the Scheme of Aid and Advice on Home Mortgage Arrears on justice.ie and on backontrack.ie.

Ceist

Níorbh fhéidir linn ár n-aisíocaíochtaí morgáiste agus iasachtaí eile a bhainistiú le fada an lá. Leanann an banc le litreacha a sheoladh chugainn de chineál dlíthiúil agus ag an bpointe seo, tá faitíos orainn iad a oscailt. An bhfuil duine ar bith ann atá in ann cabhrú linn?

Freagra

Tá, tá scéim nua cúnaimh agus comhairle ann d’iasachtaithe a bhfuil riaráistí morgáiste acu. Tá an Scéim mar chuid de Abhaile, an tSeirbhís náisiúnta Réitigh Riaráistí Morgáiste. Soláthraíonn sí réimse seirbhísí chun cabhrú leat déileáil le do chás, comhairle airgeadais, comhairle dlí agus comhairle dócmhainneachta ina measc.

Socraíodh painéil de ghairmithe cáilithe agus rialaithe chun seirbhísí a sholáthar faoin Scéim.  Déanann an Roinn Dlí agus Cirt agus Comhionannais agus an Roinn Coimirce Sóisialaí í a chomhordú agus oibríonn an tSeirbhís Bhuiséadta agus Chomhairle Airgid (an SBCA) í i gcomhar le Seirbhís Dócmhainneachta na hÉireann (SDÉ), an Bord um Chúnamh Dlíthiúil agus an Bord um Fhaisnéis do Shaoránaigh.

Cáileoidh tú do chomhairle agus cúnamh a fháil faoin Scéim sna cásanna a leanas:

  • Tá tú dócmhainneach – ciallaíonn seo nach bhfuil ar do chumas d’fhiachas ina iomláine a íoc faoi mar a bhíonn siad le híoc, agus
  • Tá riaráistí morgáiste agat ar do theach, agus
  • Tá tú i mbaol do theach a chailleadh (mar shampla, má chuir d’iasachtóir morgáiste tús le himeachtaí athshealbhaithe nó má thug siad le fios go mbeartaíonn siad amhlaidh a dhéanamh; má dúirt siad go measann siad nach bhfuil tú ag comhoibriú; nó má d’iarr siad ort machnamh a dhéanamh ar do theach a dhíol nó a thabhairt suas), agus
  • Tá na costais a bhíonn ar fhanacht i do theach i gcomhréir le do riachtanais réasúnta chóiríochta

Chun rochtain a fháil ar an scéim, féadfaidh tú glao ar Líne Chabhrach an SBCA: 0761 07 2000 (9am – 8pm, ó Luan go hAoine) nó déan teagmháil le hoifig áitiúil an SBCA.

Is féidir leat níos mó a léamh faoin Scéim Cúnaimh agus Comhairle ar Riaráistí Morgáiste Tí ar justice.ie agus ar backontrack.ie.

Know your rights: Back to School Clothing and Footwear Allowance // Liúntas Éadaí agus Coisbhirt chun Filleadh ar Scoil

Question

What is the Back to School Clothing and Footwear Allowance?

Answer (August 2016)

The Back to School Clothing and Footwear Allowance (BSCFA) helps you meet the cost of uniforms and footwear for children going to school. You must be getting a social welfare payment or taking part in a training, employment or adult education scheme. In general, you must be getting an Increase for a Qualified Child with your payment.

Your children must be aged between 4 and 22 on or before 30 September 2016. If they are aged between 18 and 22, they must be in full-time second-level education in a recognised school or college. Also, your total family income must be below a certain level for your family size. The allowance is €100 for eligible children aged between 4 and 11 and €200 for those aged between 12 and 22.

The scheme is open from 1 June to 30 September 2016. The Department of Social Protection pays BSCFA automatically to many customers. This means that they do not have to apply for the payment. If you qualify automatically, you should receive a letter stating when and how your Allowance will be paid.

If you do not get an automatic payment you must apply for the Allowance. If any of your children are aged 18 or over, you must apply for the Allowance for them and supply evidence that they are in second-level education (even if automatic payments have issued for other children in the family).

You can get application forms in all local social welfare offices and Intreo centres, and on the Department’s website, welfare.ie. When a decision has been made on your application, you will get a letter informing you of this and whether a payment has been awarded. If your application has been successful, you will also be told when and where you can collect the payment. If the Allowance is refused, you can ask for a review of the decision.

Know Your Rights columns cover topical subjects every month in a question-and-answer format. They are published by the Citizens Information Board online and syndicated through Citizens Information Services to local newspapers around Ireland.

Further information is available from Citizens Information Centres and from the Citizens Information Phone Service, call 0761 07 4000.

Ceist

Cad é an Liúntas Éadaí agus Coisbhirt chun Filleadh ar Scoil?

Freagra

Cabhraíonn an Liúntas Éadaí agus Coisbhirt chun Filleadh ar Scoil (an LÉCFS) leat chun íoc as costas éidí agus coisbhirt do leanaí atá ag freastal ar an scoil. Ní mór go bhfuil íocaíocht leasa shóisialaigh á fáil agat nó go bhfuil tú ag glacadh páirte i scéim oiliúna, fostaíochta nó oideachais do dhaoine fásta. Go ginearálta, ní mór go bhfuil Méadú i leith Leanbh Cáilithe á fháil agat le d’íocaíocht.

Ní mór go bhfuil do leanaí idir aois 4 agus 22 bliain an 30 Meán Fómhair 2016 nó roimhe sin. Má tá siad idir 18 agus 22 bliain, ní mór dóibh bheith in oideachas lánaimseartha dara leibhéal i scoil nó coláiste aitheanta. Ina theannta sin, ní mór go mbeidh d’ioncam iomlán teaghlaigh faoi bhun leibhéal áirithe do mhéid do theaghlaigh. Is é an Liúntas €100 i gcás leanaí cáilithe idir aois 4 agus 11 bhliain agus €200 dóibh siúd idir aois 12 agus 22 bliain.

Tá an scéim ar oscailt ón 1 Meitheamh go dtí an 30 Meán Fómhair 2016. Íocann an Roinn Coimirce Sóisialaí an LÉCFS go huathoibríoch le go leor custaiméirí. Ciallaíonn seo nach gá dóibh iarratas a dhéanamh don íocaíocht. Má cháilíonn tú go huathoibríoch, ba cheart duit litir a fháil ina luaitear cathain agus conas a íocfar do Liúntas.

Mura bhfaigheann tú íocaíocht uathoibríoch, ní mór duit iarratas a dhéanamh ar an Liúntas. Má tá aon duine de do leanaí 18 mbliana d’aois nó os a chionn, ní mór duit iarratas a dhéanamh ar an Liúntas dóibh agus fianaise a sholáthar go bhfuil siad in oideachas dara leibhéal (fiú má eisíodh íocaíochtaí uathoibríocha do leanaí eile sa teaghlach).

Tá fáil ar fhoirmeacha iarratais i ngach oifig leasa shóisialaigh áitiúil agus gach ionad Intreo, agus ar láithreán gréasáin na Roinne ag welfare.ie. Nuair a bhíonn cinneadh déanta ar d’iarratas, gheobhaidh tú litir a chuirfidh tú ar an eolas air seo agus ar cibé acu ar bronnadh nó nár bronnadh íocaíocht. Má bhí an rath ar d’iarratas, inseofar duit, chomh maith, cathain agus cá féidir leat an íocaíocht a bhailiú. Má dhiúltaítear an liúntas, féadfaidh tú iarraidh ar athbhreithniú an chinnidh.

Know your rights: Part-time work and social welfare payments // Obair pháirtaimseartha agus íocaíochtaí leasa shóisialaigh

Question

I’m working part-time on a low wage. Do I qualify for any social welfare payments?

Answer (August 2016)

It depends on your personal circumstances. Many people work part time before taking up full-time employment. If you are working part time you can, in some cases, keep or apply for a partial social welfare payment, or you may qualify for additional supports.

If you work over 38 hours in a fortnight and you have children you may be able to claim Family Income Supplement (FIS). FIS is a weekly tax-free payment for people on low pay. You may be able to claim a jobseeker’s payment for the days you are not working. You can work part-time for up to 3 days a week and claim a reduced Jobseeker’s Benefit or Jobseeker’s Allowance payment. You may qualify for the Part-time Job Incentive Scheme if you were getting Jobseeker’s Allowance and find part-time work for less than 24 hours per week.

However, one of the main conditions for getting a jobseeker’s payment is that you must be available for and actively seeking work. This means that you must continue to look for work on the days you are unemployed. You must also be unemployed for at least 4 days out of 7 consecutive days.

If you return to work after a period of unemployment, you may qualify for the Back to Work Family Dividend (BTWFD) which aims to help families move from social welfare into employment. The BTWFD and FIS can be paid together and the BTWFD is not taken into account in the means test for FIS.

If you are parenting alone and getting a One-Parent Family Payment, you are allowed to earn a certain amount each week and keep your payment. In some cases, people getting disability payments can do some work and keep a social welfare payment.

Know Your Rights columns cover topical subjects every month in a question-and-answer format. They are published by the Citizens Information Board online and syndicated through Citizens Information Services to local newspapers around Ireland.

Further information is available from Citizens Information Centres and from the Citizens Information Phone Service, call 0761 07 4000.

Ceist

Táim ag oibriú páirtaimseartha ar phá íseal. An gcáilím d’aon íocaíochtaí leasa shóisialaigh?

Freagra

Braitheann sé ar do chúinsí pearsanta. Oibríonn go leor daoine go páirtaimseartha sula nglacann siad le fostaíocht lánaimseartha. Má tá tú ag oibriú go páirtaimseartha, féadfaidh tú, i gcásanna áirithe, íocaíocht pháirteach leasa shóisialaigh a choimeád nó iarratas a dhéanamh ar íocaíocht pháirteach leasa shóisialaigh, nó féadfaidh tú cáiliú do thacaíochtaí breise.

Má oibríonn tú breis agus 38 uair an chloig i gcoicís agus má bhíonn leanaí agat, b’fhéidir go mbeidh tú in ann Forlíonadh Ioncam Teaghlaigh (FIT) a éileamh. Íocaíocht sheachtainiúil is ea FIT atá saor ó cháin do dhaoine ag a bhfuil ísealphá. B’fhéidir go mbeidh tú in ann íocaíocht cuardaitheora post a éileamh do na laethanta nach mbíonn tú ag oibriú. Féadfaidh tú oibriú go páirtaimseartha ar feadh a mhéid le 3 lá sa tseachtain agus íocaíocht Sochar Cuardaitheora PoistLiúntas Cuardaitheora Poist laghdaithe a éileamh. B’fhéidir go gcáileoidh tú don Scéim Dreasachta Poist Pháirtaimseartha má bhí Liúntas Cuardaitheora Poist á fháil agat agus má aimsíonn tú obair ar feadh níos lú ná 24 uair an chloig sa tseachtain.

Ar cheann de na príomhchoinníollacha chun íocaíocht cuardaitheora poist a fháil, áfach, nach mór go mbíonn tú ar fáil le haghaidh oibre agus go bhfuil obair á lorg go gníomhach agat. Ciallaíonn seo nach mór duit leanúint ag cuardach oibre ar na laethanta a bhíonn tú dífhostaithe. Chomh maith leis sin, ní mór go mbíonn tú dífhostaithe ar feadh ceithre lá as 7 lá i ndiaidh a chéile.

Má fhilleann tú ar obair i ndiaidh tréimhse dhífhostaíochta, b’fhéidir go gcáileoidh tú do Dhíbhinn Teaghlaigh um Fhilleadh ar Obair (DTFAO) a bhfuil de chuspóir aici cabhrú le teaghlaigh aistriú ó leas sóisialach isteach i bhfostaíocht. Is féidir an DTFAO agus an FIT a íoc i dteannta a chéile agus ní chuirtear an DTFAO san áireamh sa tástáil mhaoine do FIT.

Má tá tuistiú aonair á dhéanamh agat agus má tá Íocaíocht Teaghlach Aontuismitheora á fáil agat, ceadaítear duit méid áirithe a thuilleamh gach seachtain agus d’íocaíocht a choimeád. I roinnt cásanna, féadfaidh daoine a bhfuil íocaíochtaí míchumais á bhfáil acu roinnt oibre a dhéanamh agus íocaíocht leasa shóisialaigh a choimeád.

Know your rights: Pre-school education for children with disabilities // Oideachas réamhscoile do leanaí faoi mhíchumas

Question

My child is almost three years old and has a disability. Will he be able to access the free Early Childhood Care and Education (ECCE) year?

Answer (July 2016)

Yes, he will. A new programme – the Access and Inclusion Model (AIM) – was launched on 15 June 2016 for enrolments in September 2016. AIM ensures that supports are available for children with special needs so they can fully benefit from the free pre-school year in mainstream pre-schools.

AIM is a child-centred model, involving seven levels of progressive support which offer tailored, practical supports based on the needs of the child and the pre-school provider. It does not require a formal diagnosis of disability.

Levels 1–3 provide universal supports designed to promote and support an inclusive culture in pre-schools. If a pre-school provider and a parent think that additional support may be needed to meet the needs of a particular child, they can apply for additional targeted supports under levels 4–7 of the model. These targeted supports include expert early childhood care and educational advice and mentoring (level 4), specialised equipment, appliances and minor alterations (level 5), therapeutic supports (level 6) or additional capitation to fund extra assistance in the ECCE pre-school room (level 7).

You access AIM supports through your pre-school service provider. If you have not identified a suitable pre-school for your child, your local City or County Childcare Committee will be able to help you. When you have identified a pre-school for your child, your service provider will consider, in consultation with you, what supports may be needed to ensure that your child can participate fully in pre-school. Applications for supports under AIM are made by the service provider via the Pobal website. Pobal are the current administrators of the ECCE programme so your service provider will be familiar with the Pobal website. The application process is now open and will remain open throughout the year.

For advice and support from the Early Years Specialist Service (Access and Inclusion) you can contact (01) 511 7222 or e-mail: onlinesupport@pobal.ie

Know Your Rights columns cover topical subjects every month in a question-and-answer format. They are published by the Citizens Information Board online and syndicated through Citizens Information Services to local newspapers around Ireland.

Further information is available from Citizens Information Centres and from the Citizens Information Phone Service, call 0761 07 4000.

Ceist

Tá mo leanbh beagnach trí bliana d’aois agus tá sé faoi mhíchumas. An mbeidh sé in ann rochtain a fháil ar an mbliain saor in aisce Cúraim agus Oideachais na Luathóige (COLÓ)?

Freagra

Beidh. Seoladh clár nua – an tSamhail Rochtana agus Chuimsithe (AIM) – an 15 Meitheamh 2016 do chlárú i Meán Fómhair 2016. Cinntíonn AIM go bhfuil tacaíochtaí ar fáil do leanaí a bhfuil riachtanais speisialta acu d’fhonn gur féidir leo tairbhe iomlán a bhaint as an mbliain réamhscoile saor in aisce i réamhscoileanna príomhshrutha.

Samhail leanbhlárnach is ea AIM, ina bhfuil seacht leibhéal de thacaíocht chéimnitheach a sholáthraíonn tacaíochtaí saincheaptha praiticiúla bunaithe ar riachtanais an linbh agus an tsoláthraí réamhscoile. Ní theastaíonn diagnóis fhoirmiúil i leith míchumais ón gclár.

Soláthraíonn leibhéil 1-3 tacaíochtaí uilíocha atá in ainm is cultúr cuimsitheach i réamhscoileanna a chur chun cinn agus tacú leis. Má cheapann soláthraí réamhscoile agus tuismitheoir go bhféadfadh go dteastaíonn tacaíocht bhreise chun freastal ar riachtanais linbh ar leith, féadfaidh siad iarratas a dhéanamh ar thacaíochtaí breise sprioctha faoi leibhéil 4-7 den tsamhail. I measc na dtacaíochtaí sprioctha seo, tá comhairle shaineolach cúraim agus oideachais luathóige agus comhairle agus meantóireacht oideachais (leibhéal 4), trealamh, fearais agus mionathruithe speisialaithe, (leibhéal 5), tacaíochtaí teiripeacha (leibhéal 6) nó caipitíocht bhreise chun cúnamh breise a chistiú i seomra réamhscoile COLÓ (leibhéal 7).

Déanann tú tacaíochtaí AIM a rochtain trí do sholáthraí seirbhíse réamhscoile. Murar shainaithin tú réamhscoil oiriúnach do do leanbh, beidh do Choiste áitiúil Cúram Leanaí Cathrach nó Contae in ann cabhrú leat. Nuair atá réamhscoil sainaitheanta agat do do leanbh, déanfaidh do sholáthraí seirbhíse breithniú, i gcomhar leat féin, ar cén tacaíochtaí a d’fhéadfadh bheith ag teastáil lena chinntiú gur féidir le do leanbh páirt iomlán a ghlacadh sa réamhscoil. Déanann an soláthraí seirbhíse iarratais ar thacaíochtaí faoi AIM trí láithreán gréasáin Pobal. Is é Pobal riarthóirí reatha chlár COLÓ, mar sin, beidh cur amach ag do sholáthraí seirbhíse ar láithreán gréasáin Pobal. Tá an próiseas iarratais ar oscailt anois agus beidh sé ar oscailt i gcaitheamh na bliana.

Chun teacht ar chomhairle agus ar thacaíocht ón tSeirbhís Speisialaithe Luathbhlianta (Rochtain agus Cuimsiú), féadfaidh tú glao ar (01) 511 7222 nó ríomhphost a sheoladh chuig: onlinesupport@pobal.ie

Know your rights: Rent a room relief // Faoiseamh i leith seomra a ligean ar cíos

Question

I have retired from work and am planning to rent my spare room to a student lodger to supplement my pension. Will I have to pay tax on the rental income?

Answer (July 2016)

If you rent out part of your home as residential accommodation, the income you earn is exempt from tax, provided the total paid by the tenant(s) is not more than €12,000 in a tax year and you satisfy the qualifying conditions. This is called rent-a-room relief. It applies to accommodation in your home – which can include a self-contained unit such as a basement flat or a converted garage. It does not apply to rooms that are not attached to your home and it does not apply to rent paid by your child.

You must live in your home as your sole or main residence during the tax year for which you are claiming the relief and the room(s) must be used as residential accommodation. For example, you can claim the relief if you are renting a room to a student for the academic year, but not if you are taking in short-term guests.

If you rent a room in your home, residential tenancies legislation does not apply. So, if you are only renting out a room, you do not have to register as a landlord with the Residential Tenancies Board (RTB), provide a rent book to the tenant or ensure that the accommodation meets any minimum physical standards. However, if you rent out a self-contained unit such as a basement flat, the legislation does apply.

The gross income you get cannot be more than €12,000 in a tax year. This includes sums that the tenant pays to you for food, utilities, laundry or similar goods and services. When you are working out whether the gross income is more than this limit, you cannot deduct any costs that you incurred in earning that income. If your income from rent and other services is over the limit, the entire income (not just the amount over the limit) is taxable.

If you qualify for rent-a-room relief, the income is not liable to PRSI, the Universal Social Charge or income tax. Claiming rent-a-room relief does not affect your mortgage interest relief or your exemption from Capital Gains Tax (CGT) if you sell your home. You do not have to claim rent-a-room relief as it applies automatically. However, if you are submitting an annual tax return you must record the amount of the exempt income on the return.

Know Your Rights columns cover topical subjects every month in a question-and-answer format. They are published by the Citizens Information Board online and syndicated through Citizens Information Services to local newspapers around Ireland.

Further information is available from Citizens Information Centres and from the Citizens Information Phone Service, call 0761 07 4000.

Ceist

Táim imithe ar scor ón obair agus beartaím chun mo sheomra breise a ligean ar cíos le lóistéir mac léinn chun cur le mo phinsean. An mbeidh orm cáin a íoc ar an ioncam cíosa?

Freagra

Má ligeann tú cuid de do theach mar chóiríocht chónaithe, tá an t-ioncam a thuilleann tú díolmhaithe ó cháin, a fhad agus nach ionann an méid iomlán a íocann an tionónta/na tionóntaí agus breis agus €12,000 i mbliain chánach agus go sásaíonn tú na coinníollacha cáilitheacha.  Tugtar faoiseamh i leith seomra a ligean ar cíos air seo. Baineann sé le cóiríocht i do theach – ar féidir le haonad féinchuimsitheach bheith i gceist leis, ar nós árasán íoslaigh nó garáiste athchóirithe. Ní bhaineann sé le seomraí nach bhfuil ceangailte le do theach agus ní bhaineann sé le cíos a íocann do leanbh.

Ní mór duit cónaí i do theach mar d’áit aonair nó d’áit phríomha chónaithe i rith na bliana cánach ina bhfuil an faoiseamh á éileamh agat agus ní mór an seomra/na seomraí a úsáid mar chóiríocht chónaithe. Mar shampla, féadfaidh tú an faoiseamh a éileamh má tá seomra á ligean ar cíos agat le mac léinn don bhliain acadúil, ach ní féidir leat amhlaidh a dhéanamh má tá aíonna gearrthéarmacha á nglacadh isteach agat.

Má ligeann tú seomra i do theach amach ar cíos, ní bhaineann an reachtaíocht um thionóntachtaí cónaithe. Mar sin, mura bhfuil ach seomra á ligean ar cíos agat, ní gá duit clárú mar thiarna talún leis an mBord um Thionóntachtaí Cónaithe Príobháideacha (an BTCP), leabhar cíosa a sholáthar don tionónta nó a chinntiú go gcomhlíonann an chóiríocht aon chaighdeáin íosta fhisiciúla. Má ligeann tú aonad féinchuimsitheach ar cíos, áfach, ar nós árasán íoslaigh, baineann an reachtaíocht.

Ní féidir leis an ollioncam a fhaigheann bheith níos mó ná €12,000 i mbliain chánach. Áirítear leis seo suimeanna a íocann an tionónta leat as bia, fóntais, níochán nó a macasamhail d’earraí agus seirbhísí. Nuair a dheimhníonn tú an bhfuil an t-ollioncam os cionn nó faoi bhun na teorann, ní féidir leat aon chostais a thabhaigh tú leis an ioncam sin a thuilleamh a asbhaint.  Má sháraíonn d’ioncam ó chíos agus seirbhísí eile an teorainn, tá na brabúis ón ioncam iomlán (ní hamháin an méid a sháraíonn an teorainn) incháinaithe.

Má cháilíonn tú d’fhaoiseamh i leith seomra a ligean ar cíos, níl an t-ioncam faoi dhliteanas ÁSPC, an Muirear Sóisialta Uilíoch nó cáin ioncaim. Ní dhéanann faoiseamh i leith cáin ioncaim a éileamh aon difear do d’fhaoiseamh i leith ús morgáiste nó do dhíolúine ó Cháin Ghnóthachan Caipitiúil (CGC) má dhíolann tú do theach. Ní gá duit faoiseamh i leith seomra a ligean a éileamh mar gheall go gcuirtear i bhfeidhm go huathoibríoch é. Ma tá tuairisceán bliantúil cánach á sheoladh ar ais agat, áfach, ní mór duit méid an ioncaim dhíolmhaithe a chur i dtaifead ar an tuairisceán.

Know your rights: Garda vetting // Grinnfhiosrúchán an Gharda Síochána

Question

I have applied for a job in a sports club and have been told that I must be vetted by the Gardaí. What does this mean?

Answer (July 2016)

Since 29 April 2016, people working with children or vulnerable adults must be vetted by the Garda Síochána National Vetting Bureau. Workers include staff, volunteers and those on student placements working for an organisation through which they have unsupervised access to children and/or vulnerable adults.

Under the National Vetting Bureau (Children and Vulnerable Persons) Acts 2012–2016, organisations that require Garda vetting of individuals must register with the National Vetting Bureau. These include childcare services, schools, hospitals, health services and organisations providing leisure, sporting or physical activities to children and/or vulnerable people.

If you are applying for a job with a registered organisation, the organisation will send you a vetting invitation form. You must complete the form and return to the organisation with proof of your identity. After validating your identity, the organisation will send you an email with a link to the vetting application form. You then apply to be vetted online using e-Vetting. If you wish, you may apply using a paper form instead. If you are aged under 18 you must submit a signed parent or guardian consent form.

After reviewing your vetting application, the organisation submits it to the National Vetting Bureau. The National Vetting Bureau processes the application and sends a vetting disclosure to the organisation. A vetting disclosure may include details of convictions and pending prosecutions or a statement that there is no criminal record. The organisation will review the disclosure and will send you a copy of it.

You can track the progress of your e-Vetting application online.

Further information is available from the National Vetting Bureau.  

Know Your Rights columns cover topical subjects every month in a question-and-answer format. They are published by the Citizens Information Board online and syndicated through Citizens Information Services to local newspapers around Ireland.

Further information is available from Citizens Information Centres and from the Citizens Information Phone Service, call 0761 07 4000.

Ceist

Rinne mé iarratas ar phost i gcumann spóirt agus dúradh liom nach mór go ndéanfar grinnfhiosrúchán an Gharda Síochána orm. Cad a chiallaíonn seo?

Freagra

Ón 29 Aibreán 2016, ní mór grinnfhiosrúchán de chuid Bhiúró Náisiúnta Grinnfhiosrúcháin an Gharda Síochána a dhéanamh ar dhaoine a oibríonn le leanaí nó le daoine fásta leochaileacha. I measc na n-oibrithe, tá foireann, oibrithe deonacha agus iad siúd ar shocrúcháin mac léinn atá ag oibriú d’eagraíocht trína mbíonn rochtain neamh-mhaoirsithe acu ar leanaí agus/nó ar dhaoine fásta leochaileacha.

Faoi na hAchtanna um an mBiúró Náisiúnta Grinnfhiosrúcháin (Leanaí agus Daoine Fásta Leochaileacha), 2012-2016, ní mór d’eagraíochtaí a cheanglaíonn go ndéantar grinnfhiosrúchán an Gharda Síochána ar dhaoine aonair clárú leis an mBiúró Náisiúnta Grinnfhiosrúcháin.  Áirítear leo seo seirbhísí cúram leanaí, scoileanna, ospidéil, seirbhísí sláinte agus eagraíochtaí a sholáthraíonn gníomhaíochtaí fóillíochta, spóirt nó fisiciúla do leanaí agus/nó do dhaoine leochaileacha.

Má tá iarratas á dhéanamh agat ar phost le heagraíocht chláraithe, seolfaidh an eagraíocht foirm chuiridh grinnfhiosrúcháin chugat. Ní mór duit an fhoirm a chomhlánú agus í a sheoladh ar ais chuig an eagraíocht le cruthúnas i leith d’aitheantais. I ndiaidh d’aitheantas a bhailíochtú, seolfaidh an eagraíocht ríomhphost chugat ina bhfuil nasc leis an bhfoirm iarratais ar ghrinnfhiosrúchán. Ansin déanann tú iarratas go ndéanfar grinnfhiosrúchán ort ar líne trí ríomh-Ghrinnfhiosrúchán a úsáid. Más mian leat, féadfaidh tú iarratas a dhéanamh trí fhoirm pháipéir a úsáid ina ionad sin.  Má tá tú faoi bhun 18 mbliana d’aois, ní mór duit foirm shínithe thuismitheora nó chaomhnóra a sheoladh ar aghaidh.

I ndiaidh athbhreithniú a dhéanamh ar d’iarratas ar ghrinnfhiosrúchán, seolann an eagraíocht é chuig an mBiúró Náisiúnta Grinnfhiosrúcháin. Próiseálann an Biúró Náisiúnta Grinnfhiosrúcháin an t-iarratas agus seolann sé nochtadh grinnfhiosrúcháin chuig an eagraíocht. Féadtar a áireamh le nochtadh grinnfhiosrúcháin sonraí faoi chiontuithe agus ionchúisimh atá ar feitheamh nó ráiteas nach bhfuil aon taifead coiriúil ag an duine sin.  Déanfaidh an eagraíocht athbhreithniú ar an nochtadh agus seolfaidh sí cóip de chugat.

Féadfaidh tú dul chun cinn d’iarratais ar ríomh-Ghrinnfhiosrúchán a rianú ar líne.

Tá fáil ar thuilleadh faisnéise ón mBiúró Náisiúnta Grinnfhiosrúcháín ar https://vetting.garda.ie/.

Know your rights: State pensions and qualified adults // Pinsin stáit agus daoine fásta cáilithe

Question

I am retiring from work when I turn 66 and will be eligible for a reduced-rate State Pension (Contributory) of €198.60. My husband is getting his full State Pension (Contributory) of €233. He thinks we would be better off if he claimed for me as a qualified adult on his pension. Is he correct? If we do this, will all the money be paid to him?

Answer

If your husband claims for you as a qualified adult on his pension, then his pension will consist of €233 plus an increase of €209 – a total of €442. The increase is automatically paid directly to you (although you can request that it is paid with your husband’s pension). If you decide to claim a reduced rate contributory pension then the total for you both will be €431.60. Therefore, it would appear that you are indeed better off being a qualified adult.

However, there are other factors that you should take into account. While your husband’s pension is not means tested, the Increase for a Qualified Adult is means tested. This means that any income you have in your own right from employment, self-employment, savings, investments and capital (for example, any property except your own home) is taken into account. If you have joint savings or investments with your spouse, half is taken into account.

You also need to look at the tax situation. Your husband is entitled to claim a PAYE tax credit (€1,650) with his pension. Even though the Increase for a Qualified Adult is paid directly to you it is not a social welfare payment to you so you cannot claim a PAYE tax credit of €1,650. However if you claim a social welfare payment in your own right (for example, your reduced-rate pension) you can claim a full PAYE tax credit.

You should analyse both options carefully and do detailed calculations, taking all the factors that affect how much you receive into account. After you do the calculations, you may find that you are better off claiming the reduced-rate contributory pension in your own right.

Know Your Rights columns cover topical subjects every month in a question-and-answer format. They are published by the Citizens Information Board online and syndicated through Citizens Information Services to local newspapers around Ireland.

Further information is available from Citizens Information Centres and from the Citizens Information Phone Service, call 0761 07 4000.

Ceist

Beidh mé ag dul ar scor ón obair nuair a bhainfidh mé 66 bliain amach agus beidh mé incháilithe do Phinsean Stát (Ranníocach) ar ráta laghdaithe €198.60 a fháil. Tá a Phinsean Stáit (Ranníocach) iomlán €233 á fháil ag m’fhear céile. Ceapann sé go mb’fhearr dó éileamh a dhéanamh dom mar dhuine fásta cáilithe ar a phinsean. An bhfuil an ceart aige? Má dhéanaimid seo, an íocfar an t-airgead leis?

Freagra

Má dhéanann d’fhear céile éileamh duit mar dhuine fásta cáilithe ar a phinsean, is éard a bheidh sa phinsean €233 móide méadú €209 – arb ionann sin agus €442 ar an iomlán. Íoctar an méadú go huathoibríoch go díreach leat (cé gur féidir leat a iarraidh go n-íoctar é le pinsean d’fhir chéile). Má dhéanann tú an cinneadh chun pinsean ranníocach ar ráta laghdaithe a éileamh, is ionann a bheidh an t-iomlán don bheirt agaibh agus €431.60. Ar an ábhar sin, tá an dealramh air, go deimhin, gur fearr duit bheith mar dhuine fásta cáilithe.

Tá roinnt tosca eile ann ar cheart duit a chur san áireamh, áfach. Cé nach ndéantar tástáil mhaoine ar phinsean d’fhir chéile, déantar tástáil mhaoine ar an Méadú do Dhuine Fásta Cáilithe. Ciallaíonn seo go gcuirtear san áireamh aon ioncam atá agat i do cheart féin ó fhostaíocht, féinfhostaíocht, coigilteas, infheistíochtaí agus caipiteal (mar shampla, aon mhaoin seachas do theach féin). Má tá comhchoigilteas nó comhinfheistíochtaí agat le do chéile, cuirtear leath díobh san áireamh.

Chomh maith leis sin, tá ort súil a chaitheamh ar an gcás cánach. Tá d’fhear céile i dteideal creidmheas cánach ÍMAT (€1,650) a éileamh lena phinsean. Cé go n-íoctar an Méadú do Dhuine Fásta Cáilithe go díreach leat, ní hionann é agus íocaíocht leasa shóisialaigh duit, mar sin, ní féidir leat creidmheas cánach ÍMAT €1,650 a éileamh. Má éilíonn tú íocaíocht leasa shóisialaigh i do cheart féin, áfach, (mar shampla, do phinsean ar ráta laghdaithe), féadfaidh tú creidmheas cánach iomlán ÍMAT a éileamh.

Ba cheart duit anailís a dhéanamh ar an dá rogha go cúramach agus ríomhanna mionsonraithe a dhéanamh, agus gach ceann de na tosca a chur san áireamh a imríonn tionchar ar cé mhéid a fhaigheann tú isteach i do chuntas. I ndiaidh duit na ríomhanna a dhéanamh, b’fhéidir gur dealraitheach duit gur fearr duit an pinsean ranníocaíoch ar ráta laghdaithe a éileamh i do cheart féin.

Know your rights: Cohabiting and social welfare payments // Comhchónaí agus íocaíochtaí leasa shóisialaigh

Question

I have applied for a means-tested Jobseeker’s Allowance but I was told that I’m not eligible because of my live-in partner’s earnings. We live together but we are not married and we split our expenses equally. Why is this?

Answer

The Department of Social Protection (DSP) treats married and unmarried couples in the same way when assessing entitlement to a means-tested social welfare payment. It assesses the total income of the household, rather than the circumstances of the individual claimant.

This means that if you are married, or are living with another person in an intimate and committed relationship, the means of your spouse or partner are also taken into account. This is the case even if only one of you is actually claiming a payment. The DSP uses detailed definitions and criteria to assess whether a couple are cohabiting and you can read these online at welfare.ie.

How the means of a couple are assessed differs slightly depending on the payment being applied for. For Blind Pension, State Pension (Non-Contributory) and Carer’s Allowance, the DSP adds all of your means together and then halves them to get the assessable means for each one of you. For Jobseeker’s Allowance, Disability Allowance, and Farm Assist, the DSP adds all your combined means together and then assesses them against the maximum household payment for your circumstances. If your spouse or partner is getting a social welfare payment in their own right, your means are taken to be half of the total means of yourself and your spouse or partner.

Sometimes a certain amount of income, or income from particular sources, is not taken into account. This is called an income disregard. For example, a certain amount of income from employment can be disregarded.

Know Your Rights columns cover topical subjects every month in a question-and-answer format. They are published by the Citizens Information Board online and syndicated through Citizens Information Services to local newspapers around Ireland.

Further information is available from Citizens Information Centres and from the Citizens Information Phone Service, call 0761 07 4000.

Ceist

Rinne mé iarratas ar Liúntas Cuardaitheora Poist ar a ndéantar tástáil mhaoine ach dúradh liom nach bhfuil mé incháilithe mar gheall ar thuillimh mo pháirtnéara a chónaíonn liom. Cónaímid le chéile ach nílimid pósta agus déanaimid ár gcostais a dheighilt go cothrom. Cén fáth seo?

Freagra

Caitheann an Roinn Coimirce Sóisialaí (an RCS) le lánúineacha pósta agus neamhphósta ar an mbealach céanna nuair a dhéanann siad measúnú ar theidlíocht d’íocaíocht leasa shóisialaigh ar a ndéantar tástáil mhaoine. Déanann siad measúnú ar ioncam iomlán an teaghlaigh, seachas ar chúinsí an éilitheora aonair.

Ciallaíonn seo, má tá tú pósta, nó má chónaíonn tú le duine eile i gcaidreamh dlúth agus tiomanta, cuirtear maoin do chéile nó do pháirtnéara san áireamh, chomh maith. Is ionann an cás fiú mura bhfuil íocaíocht á héileamh ach ag duine amháin díobh, i bhfírinne. Úsáideann an RCS sainmhínithe agus critéir chun measúnú a dhéanamh ar cé acu an bhfuil nó nach bhfuil lanúin ag comhchónaí le duine eile agus féadfaidh tú iad seo a léamh ar líne ag welfare.ie.

Tá an bealach a mheasúnaítear maoin lánúine beagán éagsúil, ag brath ar an íocaíocht dá bhfuil iarratas á dhéanamh. I gcás Phinsean na nDall, Pinsean Stáit (Neamh-Ranníocach) agus Liúntas Cúramóra, suimíonn an RCS do mhaoin go léir le chéile agus roinneann siad í ina leath, ina dhiaidh sin, chun an mhaoin inmheasúnaithe a dheimhniú do gach duine díobh. I dtaobh Liúntas Cuardaitheora Poist, Liúntas Míchumais, agus Cúnamh Feirme, suimíonn an RCS do chomh-mhaoin go léir le chéile agus déanann siad measúnú orthu i leith na híocaíochta uasta teaghlaigh do bhur gcuid cúinsí. Má tá íocaíocht leasa shóisialaigh á fáil ag do chéile nó páirtnéir ina gceart féin, glactar leis gurb ionann do mhaoin agus leath na maoine go léir atá agat féin agus ag do chéile nó páirtnéir.

Amanna, ní chuirtear méid áirithe ioncaim, nó ioncaim ó fhoinse áirithe, san áireamh. Tugtar neamhaird ioncaim air seo. Mar shampla, is féidir neamhaird a thabhairt ar mhéid áirithe ioncaim ón bhfostaíocht.

Know your rights: Tax Appeals Commission // An Coimisiún um Achomhairc Chánach

Question

What is the new Tax Appeals Commission?

Answer (June 2016)

The Finance (Tax Appeals) Act 2015  came into operation on 21 March 2016. This Act gives effect to a revised tax appeals process and established a new independent statutory Tax Appeals Commission (TAC), which replaces the former Office of the Appeal Commissioners.

The TAC adjudicates, hears and determines appeals against Revenue decisions concerning taxes and duties under the Finance (Tax Appeals) Act 2015, the Taxes Consolidation Act 1997 as amended and other related legislation. There are currently two Appeal Commissioners, appointed by the Minister for Finance for a period of seven years.

The main change to the tax appeals process is the requirement that all appeals (other than customs duties and Registration Tax “first-stage” appeals) are now made directly to the TAC and not to Revenue in the first instance.

The Appeal Commissioners have sole responsibility for accepting or refusing appeals, although Revenue can raise objections to appeals. If both parties agree, the Appeal Commissioners can make determinations based on written submissions (rather than a full hearing). However, you can insist on a hearing if you wish.

By default, all hearings are held in public. However, you can request that a hearing (or part of a hearing) be held in private. To improve the transparency of the appeals process, the Appeal Commissioners are required to publish anonymised versions of all of their determinations. Another significant change is that appeals can no longer be re-heard before a Circuit Court Judge. You can appeal to the High Court on a point of law, but not in relation to the facts.

Know Your Rights columns cover topical subjects every month in a question-and-answer format. They are published by the Citizens Information Board online and syndicated through Citizens Information Services to local newspapers around Ireland.

Further information is available from Citizens Information Centres and from the Citizens Information Phone Service, call 0761 07 4000.

Ceist

Cad é an Coimisiún um Achomhairc Chánach nua?

Freagra

Tháinig an tAcht Airgeadais (Achomhairc Chánach), 2015 i bhfeidhm an 21 Márta 2016. Tugann an tAcht seo éifeacht do phróiseas leasaithe achomhairc cánach agus bhunaigh sé Coimisiún um Achomhairc Chánach (CAC) nua, a thagann in ionad iar-Oifig na gCoimisinéirí Achomhairc.

Déanann an CAC breithniú agus cinneadh ar achomhairc anuas ar éisteacht le hachomhairc i gcoinne chinntí na gCoimisinéirí Ioncaim maidir le cánacha agus dleachtanna faoin Acht Airgeadais (Achomhairc Chánach), 2015, an tAcht Comhdhlúite Cánacha, 1997 arna leasú agus reachtaíocht ghaolmhar eile. Tá beirt Choimisinéirí Achomhairc ann faoi láthair, a cheapann an tAire Airgeadais ar feadh tréimhse seacht mbliana.

Is é an príomhathrú a tháinig ar an bpróiseas achomhairc cánach ná an ceanglas go ndéantar gach achomharc (seachas dleachtanna custam agus achomhairc i leith Cáin Chláraithe “ar an gcéad chéim”) go díreach leis an CAC, seachas leis na Coimisinéirí Ioncaim sa chéad ásc.

Tá freagracht aonair ar na Coimisinéirí Achomhairc as achomhairc a ghlacadh nó a dhiúltú, cé gur féidir leis na Coimisinéirí Ioncaim aighneachtaí i leith achomharc a thabhairt chun solais. Má chomhaontaíonn an dá pháirtí, féadfaidh na Coimisinéirí Achomhairc cinntiúcháin a dhéanamh bunaithe ar aighneachtaí scríofa (seachas éisteacht iomlán). Féadfaidh tú seasamh air go gcuirfear éisteacht ar bun, más mian leat, áfach.

Cuirtear gach éisteacht ar bun go poiblí trí mhainneachtain. Féadfaidh tú a iarraidh, áfach, go gcuirtear éisteacht (nó cuid d’éisteacht) ar bun go príobháideach. Chun feabhas a chur ar thrédhearcacht an phróisis achomhairc, tá ar na Coimisinéirí Achomhairc leaganacha dá gcinntiúcháin go léir gan ainmneacha a lua leo. Athrú suntasach eile is ea nach féidir athéisteacht le hachomhairc a thuilleadh os comhair breitheamh na Cúirte Cuarda. Féadfaidh tú achomharc a dhéanamh leis an Ard-Chúirt ar phointe dlí, ach ní féidir leat amhlaidh a dhéanamh maidir leis na fíricí.