Know Your Rights: Motorcycle driving test
Question
I am aged 19 and I have a learner permit for a category A motorcycle. I hope to do my motorcycle driving test in the next few months. While I know there have been changes to driving licences, will I still be able to do the category A driving test?
Answer
No, you will not be able to sit the driving test for a category A motorcycle as the new minimum age to hold a category A driving licence since 19 January 2013 is 24.
There is now a new A2 motorcycle category for those aged 18 and over, so you can sit the driving test for a category A2 driving licence instead. The type of motorcycle which you must bring to bring to a category A2 test must be a minimum of 395cc cylinder capacity and engine power between 25kW and 35kW.
If you wish, you can present your category A learner permit at the test. However, as your pre-January 2013 category A learner permit restricts you to riding a motorcycle of 25kW, you will have to bring a motorcycle of exactly 25kW to the test. If you pass your driving test, you will be issued with a category A2 certificate of competency.
Alternatively, you can apply for a new category A2 learner permit, which allows you to ride a motorcycle of up to 35kW. You can then bring a motorcycle of between 25kW and 35kW to the driving test. However, a new learner permit costs €35.
Once you have passed the test and have a category A2 certificate of competency you can apply to your local Motor Taxation Office for a category A2 driving licence.
Further information is available from the Citizens Information Centre below.
Know Your Rights has been compiled by Westmeath Citizens Information Service which provides a free and confidential service to the public.
Tel: 0761 07 6610
Address: Athlone CIC, St Mary's Square, Athlone, Co. Westmeath.
Information is also available online at citizensinformation.ie and from the Citizens Information Phone Service, 0761 07 4000.
Know Your Rights: Capital Acquisition Tax
Question
Following a recent death, I am inheriting some money. Will I have to pay tax?
Answer
If you receive an inheritance following a death, it may be liable for inheritance tax. Inheritance tax is a type of Capital Acquisition Tax (CAT) which also includes gift tax. You can receive an inheritance tax-free up to a certain amount. The tax-free amount or threshold depends on the relationship between you and the person from whom you are inheriting the money.
• Group A applies where you are the child, stepchild or adopted child of the person giving the gift or inheritance. In certain circumstances it can apply to a parent getting an inheritance.
• Group B applies where you are the parent, grandparent, grandchild, great-grandchild, brother, sister, nephew or niece of the giver.
• Group C applies to any relationship not included in Group A or B.
Since 5 December 2012, the CAT threshold for each group is as follows:
• Group A – €225,000
• Group B – €30,150
• Group C – €15,075
Inheritance tax is payable when the value of your inheritance (together with any other gifts and inheritances you have already received from within the same group since 5 December 1991) exceeds the tax-free amount or CAT threshold. There are a number of tax exemptions and reliefs. For example, you do not have to pay tax on gifts or inheritances from a spouse or civil partner.
If you do have to pay inheritance tax, it is charged at 33% since 5 December 2012. The tax only applies to the amount over the group threshold.
As CAT is a self-assessment tax, you are obliged to file a tax return. You must file a return when the total benefits you have received exceed 80% of the threshold. If the money you have just inherited exceeds 80% of the threshold by itself, Revenue will ask you to file a return. Form IT38 (Inheritance Tax/Gift Tax Return) must be filed online through ROS, Revenue's online service.
Further information is available from the Citizens Information Centre below.
Know Your Rights has been compiled by Westmeath Citizens Information Service which provides a free and confidential service to the public.
Tel: 0761 07 6610
Address: Athlone CIC, St Mary's Square, Athlone, Co. Westmeath.
Information is also available online at citizensinformation.ie and from the Citizens Information Phone Service, 0761 07 4000.
Know Your Rights: Duration of Jobseeker's Benefit
Question
I have recently lost my job and I am applying for Jobseeker's Benefit. How long can I get the benefit for?
Answer
Jobseeker's Benefit is a weekly payment from the Department of Social Protection (DSP). It is paid to people who are out of work and are covered by social insurance (PRSI). If you qualify for Jobseeker's Benefit, how long you will get it for depends on how many paid PRSI contributions you have.
Before April 2013, if you had at least 260 paid contributions you could be paid Jobseeker's Benefit for up to 12 months. If you had less than 260 paid contributions you could be paid Jobseeker's Benefit for up to 9 months. If you were aged under 18, you would only get Jobseeker's Benefit for a maximum of 6 months.
The length of payment for Jobseeker's Benefit is now being reduced by 3 months. For people with at least 260 paid PRSI contributions, it is reduced from 12 months to 9 months. For those with less than 260 paid PRSI contributions, it is reduced from 9 months to 6 months.
People already getting Jobseeker's Benefit for 6 months or more on 3 April 2013 (3 months or more for people with less than 260 contributions) are not affected.
Further information is available from the Citizens Information Centre below.
Know Your Rights has been compiled by Westmeath Citizens Information Service which provides a free and confidential service to the public.
Tel: 0761 07 6610
Address: Athlone CIC, St Mary's Square, Athlone, Co. Westmeath.
Information is also available online at citizensinformation.ie and from the Citizens Information Phone Service, 0761 07 4000.
Know Your Rights: Voluntary PRSI contributions
Question
I intend retiring at age 60 later this year. What should I do to make sure I qualify for the State Pension (Contributory)?
Answer
There are rules about the number of PRSI contributions you must have to qualify for the State Pension (Contributory). If you are aged under 66 and you are no longer working and paying PRSI contributions or signing for credits, you may be eligible to make voluntary contributions to help maintain your social insurance record.
To be eligible to make voluntary contributions you must:
• Have a certain number of PRSI contributions paid under compulsory insurance in either employment or self-employment
• Apply to make your voluntary contributions within 12 months after the end of the last completed contribution year during which you last paid compulsory insurance or you were last awarded a credited contribution
• Agree to pay voluntary contributions from the start of the contribution week that follows the week in which you leave compulsory insurance.
The number of paid PRSI contributions you must have to become a voluntary contributor is changing. Up to 6 April 2013 you had to have at least 260 PRSI contributions paid under compulsory insurance. From 6 April if you want to become a voluntary contributor you will need to have at least 364 PRSI contributions paid.
The rate of voluntary contribution you will have to pay depends on the last Class of PRSI you pay. If you paid PRSI at Class A, E or H you pay a contribution rate of 6.6% of your reckonable income in the previous tax year, subject to a minimum payment of €500. If you paid PRSI at Class S you pay a special flat rate of €500.
You must pay the full contribution for the year no later than 5 months after the end of the year in which the payment is due.
To become a voluntary contributor, you must complete application form VC 1 and return it to Client Eligibility Services, Social Welfare Services, Cork Road,
Waterford.
Further information is available from the Citizens Information Centre below.
Know Your Rights has been compiled by Westmeath Citizens Information Service which provides a free and confidential service to the public.
Tel: 0761 07 6610
Address: Athlone CIC, St Mary's Square, Athlone, Co. Westmeath.
Information is also available online at citizensinformation.ie and from the Citizens Information Phone Service, 0761 07 4000.