I propose to take Questions Nos. 328 to 330, inclusive, and No. 357 together.
My Department provides Exchequer funding to local authorities to support the suite of Housing Adaptation Grants for Older People and People with a Disability which support older and disabled people living in private houses to adapt their home to meet their needs. The grants include the Housing Adaptation Grant for People with a Disability, the Mobility Aids Grant and the Housing Aid for Older People, which are 80% funded by my Department, with a 20% contribution from the resources of the local authority. The detailed administration of the schemes is the responsibility of the local authorities, therefore the qualifying works is a matter for consideration and decision on a case-by-case basis by the local authority within the scope of the grant scheme.
The framework for the operation of the scheme, including the maximum grant limits, is laid down in statutory regulations, namely the Housing (Adaptation Grants for Older People and People with a Disability) Regulations 2007, the Housing (Adaptation Grants for Older People and People with a Disability) (Amendment) Regulations 2014 and the Housing (Adaptation Grants for Older People and People with Disability) (Fixed Track Hoists) Regulations 2023.
In addition, updated guidance issued by my Department, most recently in July 2023, recommends that local authorities assemble a schedule of standard costs for each element of works available for funding under the scheme, which accurately reflects the market costs within the local authority area. It is also recommended that local authorities should review their schedule of standardised cost on a twice yearly basis using the services of a Quantity Surveyor. This standardisation of costs is intended to improve consistency and have a cost stabilisation effect on grant levels in each local authority area. It is not open to local authorities to reduce the percentage cost of any element of works below what has been identified as the standard cost. It is open to authorities to fund a higher cost than the identified standard cost for that set of works, if the authority considers that such a higher cost is justified. The guidance outlines that local authorities should administer the scheme in a sympathetic manner bearing in mind the purpose of the scheme. I am satisfied that this guidance provides sufficient administrative guidance to local authorities on the administration of the scheme.
The administration of VAT refunds is a matter for my colleague the Minister for Finance and the Revenue Commissioners.