Written Answers Nos. 125-145
125. Deputy Thomas Pringle asked the Minister for Finance when a substantive reply can be expected to correspondence (details supplied) with his office dated 19 September 2023; and if he will make a statement on the matter. [49510/23]
View answerI am happy to inform the Deputy that a substantive reply has been issued in response to this correspondence.
126. Deputy Paul Murphy asked the Minister for Finance the reason a person (details supplied) is unable to avail of the disabled drivers scheme unless they modify their car, given that this person does not need adaptions to drive but needs to avail of the benefits provided by the scheme; if he will investigate this case; and if he will make a statement on the matter. [49562/23]
View answerThe Disabled Drivers & Disabled Passengers Scheme (DDS), as provided by SI 353/1994 Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme, provides relief from Vehicle Registration Tax (VRT) and VAT on the use of an adapted car, as well as an exemption from motor tax and an annual fuel grant. The scheme is open to those who hold a Primary Medical Certificate (or Board Medical Certificate) and to certain charitable organisations.
In order to qualify for relief, the applicant must first request a primary medical assessment from an HSE medical officer who will determine if the individual meets or does not meet one of six eligibility criteria:
- be wholly or almost wholly without the use of both legs;
- be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;
- be without both hands or without both arms;
- be without one or both legs;
- be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;
- have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.
These criteria are set out in the Finance Act, 2020.
If a HSE Principal Medical Officer (PMO) deems that the individual does meet one of the criteria they will be issued with a Primary Medical Certificate. An individual may request an appeal hearing from the Disabled Drivers Medical Board of Appeals within 28 days of the notice of an unsuccessful PMC assessment. All DDMBA members are medical professionals. At an appeals hearing they will review the PMO’s decision and determine if the individual meets, or does not meet, at least one of the six eligibility criteria. If the individual meets one of the criteria they will be issued with a Board Medical Certificate.
I have no role in relation to the granting or refusal of PMCs and the HSE and the Medical Board of Appeal must be independent in their clinical determinations.
The now PMC/Board Medical Certificate holder can then apply to the Revenue Commissioners as a disabled driver or as a disabled passenger; or, apply on behalf of a PMC holder as a family member or organisation transporting a disabled passenger as defined. To qualify for reliefs under the DDS (as per SI 353/1994) a vehicle must meet certain conditions, in particular that it has been adapted to the needs of the disabled driver or disabled passenger. If approved by Revenue, VAT and VRT reliefs up to certain limits are then provided in respect of a qualifying vehicle. Motor tax exemption is applied for separately.
More information on the DDS is available here www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/reliefs-and-exemptions/scheme-for-persons-with-disabilities.aspx
127. Deputy Jennifer Murnane O'Connor asked the Minister for Finance when he last spoke formally with the World Bank President; and if he will make a statement on the matter. [49581/23]
View answerAs the Deputy may be aware, Mr Ajay Banga was appointed as 14th president of the World Bank Group on 2nd June 2023. Whilst I have written to Mr Banga to congratulate him on his appointment as World Group Bank President and to wish him success in the role, I have not since had the opportunity to formally meet with him.
The Deputy may be interested to learn that I did briefly meet with Mr Banga on 14th March 2023 shortly after his candidacy for World Bank President had just been announced. During the course of this meeting I took the opportunity to learn about his vision for the World Bank Group and his understanding of the challenges and opportunities related to its global mandate to decrease poverty and promote increased prosperity. I also outlined to Mr Banga Ireland’s development priorities and assured him of our continued support for multilateralism and the World Bank and the important work it undertakes.
This is a time of change for the World Bank and President Banga’s leadership will be instrumental in ensuring that the institution is best reconfigured to address contemporary opportunities and challenges. As the Deputy will be aware, multilateral development banks, including the World Bank Group are currently undergoing a significant process of reform. With compounding crises and reversals of development gains globally, the role of the World Bank Group in addressing transnational challenges had been under increasing scrutiny. Changing global contexts and challenges including the impacts of climate change, pandemics, conflict and migration, all had disproportionately affected the poorest and most vulnerable populations with considerable spillovers across borders.
In October 2022, at IMF/World Bank Group Annual Meetings, shareholders called on the World Bank Group to produce a roadmap to better address such cross-border challenges, including an ability to respond with more speed and scale. Following this, the World Bank Evolution Roadmap was developed, which focusses on the so called "triple agenda", the World Bank Group's: (i) mission and vision; (ii) operational model; and (iii) financial model.
At its recent Annual Meeting, World Bank shareholders endorsed a new mission for the institution which places equal emphasis on poverty, prosperity, and planet. The new vision seeks a world free of poverty on a livable planet and the new mission is to end extreme poverty and boost shared prosperity on a livable planet by strengthening inclusion, resilience, and sustainability. In this context the World Bank Group will support its clients in addressing development challenges at country, regional, and global levels, and will pursue outcomes that revolve around eight global challenges:
- biodiversity and nature,
- climate change adaptation and mitigation,
- digitalisation,
- energy access,
- food and nutrition security,
- fragility and conflict,
- pandemic prevention and preparedness, and
- water access and resilience.
World Bank’s operational model reforms were also agreed at the Annual Meeting. These reforms are designed to orient the institution towards delivering on the newly defined vision, enhancing its capacity to progress the global public goods agenda. Work continues in respect of the World Bank’s financial model with a focus on developing additional funding instruments for clients to access and innovative mechanisms to secure the additional finance required to deliver on the World Banks Evolution Roadmap. Work in respect of the financial model is expected to be completed in the early part of 2024.
Ireland has been supportive of the reforms envisaged in the Evolution Roadmap and our engagement in this regard has tried to shape the reforms consistent with best governance practices as well as our development priorities as outlined Ireland’s Development Policy, ‘A Better World’.
I believe President Banga’s leadership will be crucial to the successful delivery on the ambition of the Evolution Roadmap. I hope to meet with the President and his leadership team in the new year to learn about progress on the Evolution reforms and assure him of Ireland’s continued support.
128. Deputy Jennifer Murnane O'Connor asked the Minister for Finance if he will provide the necessary funding to purchase two additional mobile X-ray scanner trucks for the Revenue Commissioners; and if he will make a statement on the matter. [49582/23]
View answerI am advised by Revenue that mobile x-ray scanners, which are an integral component of Revenue’s response framework targeting fraud, illicit trade, smuggling and organised crime, are just one component of a suite of resources, detection equipment and technologies deployed by them, in addition to the application of the comprehensive legal framework in place as set out in relevant tax and customs legislation. Intelligence development, electronic risk analysis tools, deployment of x-ray scan technology and maritime cutters are deployed as part of Revenue’s overall suite of measures.
Revenue keeps its operational requirements under continuous review, having regard to ongoing risk evaluation and evolving operational needs. I remain open to consider any proposals from Revenue that will support its work in combatting fraud, illicit trade and smuggling.
129. Deputy Mairéad Farrell asked the Minister for Finance following the sale of the 5% equity stake in AIB, and in relation to the Irish Strategic Investment Fund, if he can outline the current value of its 'Directed' and 'Discretionary' portfolios, and for the latter, if this can be disaggregated in terms of the Irish portfolio and global portfolio; and if he will make a statement on the matter. [49629/23]
View answerThe NTMA have advised me that the data requested is not yet available. The most recently published data in respect of the Discretionary portfolio is in ISIF’s mid-year update available at isif.ie/uploads/publications/MidYearUpdate2023.pdf.
As at 30 June 2023, the Discretionary portfolio was valued* at €8.5 billion, of which the Irish portfolio was valued at €3.6 billion, and the Global portfolio was valued at €4.9 billion. As at that date, the Directed portfolio was valued* at €6.1bn.
*Figures are preliminary and unaudited
130. Deputy Paul Murphy asked the Minister for Finance if, further to previous correspondence where he confirmed that the Department of Education has an "administrative agreement" with the Revenue Commissioners, where home tutors are classified as self-employed entirely because of a precedential group or class decision of the social welfare appeals office to label all home tutors as self-employed for Department of Social Protection purposes but income tax and PRSI are deducted under Revenue's PAYE system for employees, he is aware that this kind of "administrative agreement" runs contrary to the Supreme Court judgements and deliberately misclassifies employees as self-employed; and if, in light of the 2023 decision, he will make available details of all similar "administrative agreements" where workers are or were labelled as self-employed for Department of Social Protection purposes yet taxed and PRSI deducted through Revenue's PAYE system for employees. [49796/23]
View answerRevenue have advised me that it welcomes the important Supreme Court judgement recently delivered on employed versus self-employed individuals. The judgement brings welcome clarity to what is a complex area, particularly on the key factors to be considered when classifying an individual’s employment status for income tax purposes. It remains the case, as outlined in the reply to the Deputy’s previous question, that questions of employment versus self-employment status impact the work of three different Government bodies. The Department of Social Protection (DSP) has responsibility for the PRSI system and determines employment status for social insurance purposes; the Workplace Relations Commission (WRC) determines employment status when adjudicating on employment rights matters; and Revenue may determine a worker’s employment status in the context of his/her treatment for income tax purposes and in allocating the income earned to the appropriate Schedule under the Taxes Consolidation Act 1997.
I am further advised by Revenue that home tutors engaged under the Home Tuition Grant Scheme are considered, for tax purposes, to be employed under a contract of service. This means that these tutors are considered employees of the parent or guardian concerned and are subject to PAYE deductions on any emoluments (pay) received from the scheme. For ease of administration, the Department of Education operates PAYE on payments of emoluments made to a home tutor where the parent or guardian concerned employ the tutor directly. This administrative practice circumvents each individual parent or guardian from the requirement to register as an employer and administer the PAYE system. The PAYE system is a tax and contributions collection mechanism, and the taxation of income under Schedule E does not confer employment rights or employment status for PRSI purposes. The administration arrangement has no bearing on the taxation status of an individual rather, it simply facilitates operation of PAYE by the Department of Education, rather than the employer (the parent or guardian).
Revenue have again confirmed to me that instances where determinations of employment status between Revenue and the DSP (and/or the WRC) differ are very rare and there is open dialogue between the relevant bodies to discuss the respective views. While in most situations involving determinations of employment status there is commonality of approach across the three bodies, the decision of one organisation is not binding on the other and, as a consequence, a determination of employment status in one context may not be the same as in another context. The Supreme Court judgement recognises that the separate legislative regimes of the agencies may need to be considered. I am advised that formal engagement will commence shortly between the three organisations to consider the implications of the judgement, in particular in relation to considering any required changes to the joint Code of Practice on Determining Employment Status.
131. Deputy Ged Nash asked the Minister for Finance to outline how much Ireland received under the SURE EU programme; to confirm how these funds were used; what auditing was required under the EU facility; how the funds were accounted for in the GGB; what the repayment schedule for the loans are; what the interest rate is on the repayments; and if he will make a statement on the matter. [49847/23]
View answerIreland received a total of €2.492 billion on 30 March 2021 under the SURE EU programme.
SURE, which stands for Support to mitigate Unemployment Risks in an Emergency, was a specific financial instrument created by the European Union to protect jobs and workers’ incomes in the context of the COVID-19 pandemic.
The European Commission provided low cost loans to nineteen Member States to support sudden increases in public expenditure for the preservation of employment, thereby protecting citizens and mitigating the severely negative socio-economic consequences of the Covid pandemic.
The amount of the Irish application was based on costs already expended by the Government as part of the Covid-19 Temporary Wage Subsidy Scheme (TWSS), which satisfied the conditions for the SURE programme.
The Temporary Wage Subsidy Scheme provided wage bill subsidies to support firm viability and preserve relationships between employers and employees. When the scheme ended in August 2020, nearly 70,000 employers and over 600,000 employees had been supported.
As the Temporary Wage Subsidy Scheme (TWSS) has already ended by the time of disbursement of the SURE loan to Ireland, Ireland did not have any ongoing reporting requirement to the European Commission on the implementation of this planned public expenditure.
Ireland was able to recoup the substantial majority of the expenditure already accrued under the Temporary Wage Subsidy Scheme (TWSS) from the SURE programme. The cumulative value of payments made to employers under the TWESS was €2.693 billion, and the total cash paid in to the Irish Exchequer in 2021 from the SURE is €2. 492 billion.
SURE provided Ireland with a diversified source of funding with the benefits of the EU’s strong Triple A credit rating (AAA) and low borrowing costs. As of October 2023, Ireland's SURE lending has a weighted average life of 12.1 years and a European Commission fixed interest rate of 0.22%.
The SURE funding is cash neutral for the EU, with the Commission passing through the low cost of borrowing, and recouping the legal and administrative fees on the loans.
The overall impact on the expenditure side of the Irish Exchequer will be the cost of servicing the proposed SURE loan over the term of that loan.
The total cash paid in from the SURE EU Programme to Ireland, net of bond syndication fees and EU cost recovery is €2,492,622,814. The loan is made up of two tranches: (i) a 5 year loan and (ii) a 25 year loan.
The 5-year loan has a principal amount of €1,273,000,000, which matures in March 2026 and has a zero coupon. Therefore no annual interest payments are due to the bondholder. The bond behind the loan was issued above par therefore Ireland has received more in cash than it will be required to repay on maturity – this creates a negative yield.
The 25-year loan has a principal amount of €1,200,000,000, which matures in May 2046 and has an annual coupon to the bondholder of 0.45%, starting in May 2022. The first coupon is for more than one year’s accrual (covering the period March 2021 – May 2022) and will be for €5,892,000; and the annual coupon payments thereafter will be €5,400,000.
132. Deputy Jackie Cahill asked the Minister for Finance if he would consider extending the duration of loans from the SBCI to ten years for certain categories; and if he will make a statement on the matter. [49925/23]
View answerIn its role as Ireland’s National Promotional Bank, the SBCI’s mandate is to deliver financial supports to Irish SMEs and address failures in the credit market. The SBCI began lending in March 2015. By the end of June 2023, the SBCI had succeeded in supported lending in excess of €3.6 billion to 54,448 SMEs from all sectors of the Irish economy and across a wide geographical spread.
I am pleased to advise the Deputy that SMEs can currently benefit from two loan guarantee schemes which feature lending terms of up to ten years. They are the Growth and Sustainability Loan Scheme and the SME Energy Efficiency Loan Scheme.
Growth and Sustainability Loan Scheme
The Growth and Sustainability Loan Scheme (GSLS) is a successor scheme to the highly successful Future Growth Loan Scheme. This original scheme also carried lending terms of up to ten years. That scheme was fully subscribed and closed in May 2022.
The GSLS, which launched on 19 September 2023, uses a counter guarantee from the European Investment Fund, to make €500 million in competitively priced loans available to SMEs, including primary producers.
Loans under this scheme, ranging from €25,000 to €3 million, can enable SMEs to make essential investments in their growth and resilience, and, in particular, climate action and environmental sustainability. At least 30% of the scheme’s lending capacity is directed towards these areas, which are crucial to Ireland’s sustainable transition, and benefit from a further ‘green’ interest rate discount.
SME Energy Efficiency Loan Scheme
As part of the Climate Action Plan, the SME Energy Efficiency Loan Scheme was launched in July 2022. With a lending capacity of €150 million, this scheme supports qualifying Irish SMEs, including primary producers, with long-term finance, enabling them to invest in upgrading the energy efficiency of their enterprises.
Specific investment measures under this scheme include heat pumps, solar panels, LED lighting, heating and cooling systems, electric vehicle charging points, lighting control systems and building upgrades.
Loan Guarantee Schemes with lending terms of less than ten years
The SBCI have delivered a number of State supported SME loan guarantee schemes in order to mitigate the effects of external economic shocks in recent years. These schemes provided loan terms of up to 6 years. From this category of schemes, the Ukraine Credit Guarantee Scheme is the sole scheme currently open for applications.
Legal contracts are in place regarding the amount, availability period and tenor of the scheme which are mirrored in the bank guarantee agreements. Funding agreements between the relevant Government Departments and the European Investment Bank Group are also in place. It is not possible to reopen these agreements to extend the loan duration.
133. Deputy Louise O'Reilly asked the Minister for Finance the money owed to Revenue due to overpayments arising from the employment wage subsidy scheme, by sector, in tabular form. [49947/23]
View answer135. Deputy Louise O'Reilly asked the Minister for Finance the money owed to Revenue due to ineligible businesses accessing the employment wage subsidy scheme, by sector, in tabular form. [49949/23]
View answerI propose to take Questions Nos. 133 and 135 together.
Section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020 provides for the Employment Wage Subsidy Scheme (EWSS), which was an economy-wide enterprise support provided to eligible businesses in respect of eligible employees.
The administration of the EWSS was placed under the care and management of Revenue.
As the Scheme was operated on a “self-assessment” basis, with employers signing a declaration stating that their business qualified for the Scheme, proof of eligibility was not requested at registration stage. In signing the declaration, employers agreed to abide by the terms and conditions of the Scheme and undertook to retain all records relating to the Scheme, including the basis of eligibility, for review by Revenue at a later stage.
I am advised by the Revenue Commissioners that no EWSS overpayments arose as a result of Revenue paying out money in excess of what was claimed.
I am also advised by Revenue that since the commencement of the Scheme, Revenue has undertaken a multi-faceted approach to compliance checks to safeguard the integrity of the EWSS. This has included real-time risk-based checking of submissions and cross-referencing of claims data against other Revenue data sources to identify anomalies or trends requiring attention. During these compliance checks, with specific regard to the issue of ineligibility, it was agreed or determined that some businesses were wholly ineligible for the Scheme, some were ineligible for certain periods, some businesses were ineligible in respect of certain separate business divisions, and some businesses that were eligible had claimed in respect of some employees who were ineligible.
Following cessation of the Scheme, Revenue advise that in June 2022 self-review letters were issued to over 42,500 employers who had been registered for the EWSS. These letters informed employers that if they identified any invalid claims, they should correct their payroll records and repay the relevant subsidy and PRSI credit amounts no later than 30 September 2022. If an employer was eligible to participate in Revenue’s Debt Warehousing, any EWSS or related PRSI liabilities that they declared by 30 September 2022, could be included in the Debt Warehouse. Of the total money owed in respect of EWSS, the amount currently in the Debt Warehouse is €74 million, with the balance of €26 million subject to normal collection procedures.
Revenue is unable to provide a breakdown of the amount of money owed specifically by wholly ineligible businesses that claimed EWSS subsidies.
However, the table below shows, by sector, the total amount of EWSS subsidies currently owed to Revenue. As at 10 November 2023, the total accumulated EWSS subsidies outstanding amounts to €100 million. Accommodation and Food, Wholesale and Retail, and Construction sectors represent the highest contributing sectors, which combined account for 55% of the total EWSS subsidies owed.
Table - EWSS Debt outstanding by Sector
|
Sector |
Amount of EWSS outstanding € |
|
Accommodation and Food Service Activities |
21,917,147 |
|
Wholesale and Retail Trade, Repair of Motor Vehicles and Motorcycles |
17,974,349 |
|
Construction |
15,153,779 |
|
Manufacturing |
9,222,124 |
|
Transportation and Storage |
7,259,350 |
|
Administrative and Support Service Activities |
5,386,744 |
|
Legal, Accounting, Management, Architecture, Engineering, Technical Testing and Analysis Activities |
4,559,136 |
|
Residential Care and Social Work Activities |
3,888,540 |
|
IT and Other Information Services |
1,485,758 |
|
Arts Entertainment and Recreation |
1,473,070 |
|
Agriculture Forestry and Fishing |
1,472,743 |
|
Human Health Services |
1,146,694 |
|
Other Professional Scientific and Technical Activities |
1,054,174 |
|
Education |
744,639 |
|
Publishing, Audiovisual and Broadcasting Activities |
725,670 |
|
Real Estate Activities |
703,703 |
|
Public Administration and Defence Compulsory Social Security |
509,472 |
|
Financial and Insurance Activities |
374,592 |
|
Scientific Research and Development |
87,972 |
|
Telecommunications |
44,881 |
|
Other Services |
3,708,740 |
|
Other |
1,156,570 |
|
Grand Total |
100,049,846 |
134. Deputy Louise O'Reilly asked the Minister for Finance the money owed to Revenue due to overpayments arising from the temporary wage subsidy scheme, by sector, in tabular form. [49948/23]
View answer136. Deputy Louise O'Reilly asked the Minister for Finance the money owed to Revenue due to ineligible businesses accessing the temporary wage subsidy scheme, by sector, in tabular form. [49950/23]
View answerI propose to take Questions Nos. 134 and 136 together.
The Temporary Wage Subsidy Scheme (TWSS) operated from March to August 2020 and provided subsidies totalling €2.85 billion to over 67,000 employers to assist in maintaining the employment of over 689,000 employees.
I am advised that the scheme provided for payments based on specified percentages of an employee’s average weekly pay. However, in order to get the scheme up and running quickly during the emergency circumstances of 2020, for an initial “transition period” of 6 weeks, employers were paid a flat amount of €410 in respect of each eligible employee. Employers were asked to calculate the correct amount payable and retain the balance to be returned to Revenue as part of a “Reconciliation” exercise after the conclusion of the scheme.
I am further advised that Revenue operated a comprehensive campaign of compliance checks in respect of every employer availing of the scheme to ensure that they met the eligibility criteria and that the monies involved were properly paid out to employees.
Revenue’s compliance activity resulted in 1,945 employers (some 2.8% of claimant employers) being required to repay subsidies either wholly or partly. The repayments due amounted to in excess of €40 million.
The reconciliation exercise was conducted across all claimant employers after the close of the scheme and identified an aggregate liability of €308 million, the majority of which related to the initial transitional period of the scheme.
As of 9 November 2023, there is a balance of €37.35 million of TWSS liabilities outstanding as shown by sector in the table below. This is comprised of both TWSS compliance and reconciliation net amounts and it is not possible to separately apportion the amounts due to either compliance activities or the reconciliation exercise. Of this amount some €33 million is currently included in the tax debt warehouse with the remainder subject to collection activity. There is a further €7.9 million under appeal with the Tax Appeals Commission.
|
Sector |
Amount Balance (€) |
|
Accommodation and food service activities |
7,531,738 |
|
Wholesale and retail trade; Repair of motor vehicles and motorcycles |
7,032,008 |
|
Human health and Social Work activities |
3,526,988 |
|
Construction |
3,425,379 |
|
Manufacturing |
2,863,999 |
|
Professional, scientific and technical activities |
2,641,563 |
|
Administrative and support service activities |
2,081,373 |
|
Transportation and Storage |
1,854,134 |
|
Education |
1,144,137 |
|
Information and Communication |
1,139,378 |
|
Other services activities |
1,029,122 |
|
Arts, entertainment and recreation |
874,497 |
|
Agriculture, forestry and fishing |
795,245 |
|
Real estate activities |
491,045 |
|
Water supply; Sewerage, Waste management and remediation activities |
336,329 |
|
Financial and Insurance Activities |
263,966 |
|
All other Sectors/Unknown |
140,173 |
|
Public administration and defence; compulsory social security |
95,063 |
|
Mining and Quarrying |
62,115 |
|
Activities of households as employers of domestic personnel; Undifferentiated goods-and-service-producing activities of private households for own use |
19,983 |
|
Electricity, gas, steam and air conditioning supply |
2,161 |
|
Total |
37,350,396 |
137. Deputy Robert Troy asked the Minister for Finance to outline the plans for implementing the recommendations of the Committee on Budgetary Oversight outlined in its report on the 481 tax credit, particularly recommendation 7, which states "The Committee recommends that under the industry development test, assurance must be given that Irish performers will not be subject to lesser terms and conditions regarding their intellectual property rights than international performers in similar roles when employed on the same project receiving Section 481 funding". [49998/23]
View answerI am aware of the contents of the Committee on Budgetary Oversight’s Report on Section 481 Film Tax Credit. In relation to Recommendation 7 regarding intellectual property rights, and indeed Recommendation 8 regarding compliance with relevant copyright legislation, I would note that copyright law falls within the remit of the Department of Enterprise, Trade and Employment. It worth noting that copyright legislation applies regardless of whether it is referenced as part of the application process for section 481.
Copyright is relevant for many workers in the film sector, including authors, producers, broadcasters and performers. I am aware that an independent facilitator has been retained by Screen Ireland to meet with key stakeholders to understand and discuss issues raised through the implementation of the Digital Single Market Directive (Copyright Directive). I understand that stakeholders on all sides of this issue are actively engaging in the process. It is critical that any potential amendments to section 481 do not front-run this important piece of work, and the outputs from it will inform future policy considerations.
The Digital Single Market Directive (Copyright Directive) and related legislation establish overarching principles – in this case, the right to appropriate and proportionate remuneration. The details of what exactly this entails – for example the balance of remuneration between upfront daily rates and potential profit-share post-release – need to be agreed between representative bodies in the industry, with the over-arching protection of the legislative principles.
I have been advised that, in the Irish industry, a contract virtually identical to a frequently-cited international comparator is predominantly used in respect of large incoming international productions. However, I have also been informed that the terms of this agreement do not have universal acceptance by Irish actors, and in some cases has been rejected. This illustrates the importance of the representative bodies in the industry engaging in discussions to reach agreed terms, as they can best understand and represent the issues of their members.
With regard to the wider sector, engagement between my Department and the Department of Tourism, Culture, Arts, Gaeltacht, Sports and Media is ongoing in respect of the Committee's recommendations. I would also note that my officials have directly engaged with all relevant representative bodies in the sector, including those representing crew, cast and producers, with a view to understanding the issues affecting the audio-visual sector.
138. Deputy Cathal Crowe asked the Minister for Finance if the mileage bands relating to BIK rates (details supplied) will remain at the pre-2023 bands or if they are to revert to the proposed 2023 bands; and if he will make a statement on the matter. [50016/23]
View answerThe Government remains committed to the environmental rationale behind the current emissions-based vehicle BIK regime which has been in operation since 1 January 2023. In the current inflationary context, however, the Government recognise the difficulty experienced by some people facing BIK increases under the new regime. To that end, temporary changes to BIK made in 2023, are being extended for another year, which will help to mitigate some of the increases associated with the new emissions-based calculation.
The universal relief of €10,000 will continue to be applied to the Original Market Value (OMV) of vehicles in Category A-D in order to reduce the amount of BIK payable for an additional year to end 2024. This means that, for the purposes of calculating BIK liability, employers can reduce the OMV by €10,000. This also applies to vans and electric vehicles, however it still does not apply to cars in category E – the highest emission category. For electric vehicles, the OMV deduction of €10,000 continue to be in addition to the existing relief of €35,000 that is currently available for such vehicles, meaning that the total relief for 2024 will be €45,000.
The lower limit in the highest mileage band remains amended by way of a 4,000km reduction, so that the highest mileage band is entered into at 48,001km (see table).
These measure will remain in place until 31 December 2024.
Table 1: Updated BIK Mileage Bands
|
Business Mileage |
|
Vehicle Categories
|
||||
|
Lower limit (1) |
Upper limit (2) |
A (3) |
B (4) |
C (5) |
D (6) |
E (7) |
|
Kilometres |
Kilometres |
Per cent |
Per cent |
Per cent |
Per cent |
Per cent |
|
- |
26,000 |
22.5 |
26.25 |
30 |
33.75 |
37.5 |
|
26,001 |
39,000 |
18 |
21 |
24 |
27 |
30 |
|
39,001 |
48,000 |
13.5 |
15.75 |
18 |
20.25 |
22.5 |
|
48,001 |
- |
9 |
10.5 |
12 |
13.5 |
15 |
139. Deputy James O'Connor asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the reason a person (details supplied) must sign for credits with the Department. [49730/23]
View answerAs the Deputy may be aware, I have overall policy responsibility in relation to public service occupational pension schemes payable to retired public servants.
For all new entrants to the public service (including those working in the health and education sectors, members of An Garda Síochána etc.) on or after 6 April 1995 (the date of introduction of full social insurance for public servants who now pay Class A PRSI) and before 1 January 2013 (the date of introduction of the Single Public Service Pensions Scheme) pension payment comprises of three components:
1. A Public Service Occupational Pension payable by the public service employer;
2. Social Insurance benefit(s) payable, subject to eligibility, by the Department of Social Protection (DSP) and;
3. Where the Social Insurance benefit payable does not equate to the full rate of State Pension Contributory (SPC), an ocacupational supplementary pension may be payable by the public service employer subject to an individual meeting eligibility criteria.
An occupational supplementary pension seeks to make up the difference between the occupational pension which would have been payable had that pension not been integrated, and the occupational pension in payment when combined with any Social Insurance Benefits in payment. The payment of an occupational supplementary pension is not automatic and is subject to an individual meeting the following criteria:
- The retired public servant is not in paid employment;
- The retired public servant, due to no fault of their own, fails to qualify for Social Insurance benefit(s) or qualifies for a benefit at less that the value of the SPC; and
- The retired public servant must have reached minimum pension age or retired on grounds of ill-health.
In relation to the first condition above, any paid employment would exclude a retired public servant from the payment of the occupational supplementary pension in full.
The second condition is important to ensure no duplication of payments from public funds. To verify this condition, prior to payment of the Occupational Supplementary Pension, a retired public servant must engage with the DSP and obtain proof that they have exhausted any relevant benefits for which they may be eligible under the social insurance system. The rules surrounding qualifying for a Social Insurance benefit are a matter for the DSP.
My Department is aware that there are some issues concerning the procedures for qualifying for the payment of an Occupational Supplementary Pension and we are liaising with the DSP and other key stakeholders to review the processes involved and establish if a more efficient and streamlined approach is possible.
140. Deputy Jennifer Whitmore asked the Minister for Public Expenditure, National Development Plan Delivery and Reform when the interdepartmental working group examining the retirement requirements for post-1995 entrants to An Garda Síochána will complete its review; and if he will make a statement on the matter. [49977/23]
View answer153. Deputy Carol Nolan asked the Minister for Public Expenditure, National Development Plan Delivery and Reform to clarify if an inter-departmental working group including his Department, has been examining concerns around pension and welfare entitlements that apply to all gardaí who started in their employment post-1995; and if he will make a statement on the matter. [49657/23]
View answerI propose to take Questions Nos. 140 and 153 together.
As the Deputies may be aware, I have overall policy responsibility in relation to public service occupational pension schemes payable to retired public servants.
My Department is aware that there are some issues concerning the procedures for qualifying for the payment of an Occupational Supplementary Pension and we are liaising with the Department of Social Protection and other key stakeholders to review the processes involved and establish if a more efficient and streamlined approach is possible.
It should be noted that no Interdepartmental Working Group has been established to examine this matter, rather my officials are engaging with the relevant stakeholders in order to progress the matter.
141. Deputy Paul Donnelly asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if the OPW will provide the necessary funding in 2024 for the installation of an electric vehicle charging point for visitors at the National Botanic Gardens. [49289/23]
View answerThe Office of Public Works is examining the provision of electric charging points within its visitor carparks. It is a complex matter at most heritage locations. There can be issues around the architectural or archaeological sensitivity of the site and there may be requirements relating to planning permission. The OPW will provide electric vehicle charging where new parking facilities are being developed or being substantially refurbished. Planning is underway for the installation of electric vehicle charging in the National Botanic Gardens subject to more detailed site assessment and availability of funding.
142. Deputy Paul Donnelly asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the amount of funding allocated towards the Department of Further and Higher Education, Research, Innovation and Science under the EU Adjustment Reserve in 2023. [49290/23]
View answerI assume the Deputy is referring to the Brexit Adjustment Reserve. The European Union’s Brexit Adjustment Reserve (BAR) is a unique regulation established specifically to provide for Brexit. It provides support to counter the adverse economic, social, territorial and, environmental consequences of the withdrawal of the UK from the European Union.
Ireland’s allocation from the reserve will be €1.015 billion. The application for BAR funding must set out the negative impacts of the withdrawal of the UK from the European Union, and how the measures carried out under the Fund alleviate the adverse consequences. The regulation is also clear that in order to be eligible for BAR funding, the expenditure must fall within the BAR eligibility period for expenditure which runs from the 1st of January 2020 to the 31st of December 2023.
The Government has therefore, over a series of budgets, allocated BAR funding across a number of impacted sectors in order to mitigate those adverse effects of Brexit and to adapt to regulatory changes.?Following the BAR Regulation coming into force in October 2021, specific funding of €389 million was provided in Budgets 2022 and 2023 across a number of sectors.
The Department of Further and Higher Education, Research, Innovation and Science was allocated c.€37 million of that specific BAR funding provided across 2022 and 2023, with approximately €23 million of that allocated in 2023.
The exact composition of Ireland's Brexit Adjustment Reserve (BAR) claim will not be finalised until the claim is submitted in September 2024. My Department continues to review and assess all spending identified as Brexit-related for inclusion in the final BAR claim. As this work is ongoing, it is not possible at this time to confirm the individual projects or final amounts of expenditure for any Department that will be included in the BAR claim.
143. Deputy Paul Donnelly asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the names of coach hire companies currently on the Office of Government Procurement muti-supplier framework for the provision of bus hire services for public bodies. [49291/23]
View answerThe Office of Government Procurement does not have a multi-supplier framework for the provision of bus and coach hire services for Public Bodies.
144. Deputy Seán Haughey asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if there are staff shortages in the National Shared Services Office which are causing delays in the processing of applications for preserved pensions; the current position regarding an application from a person (details supplied); and if he will make a statement on the matter. [49309/23]
View answerI am advised by the NSSO that a preserved pension refers to the pension entitlements due to an officer who resigns from the Civil Service prior to reaching their minimum pension age. Once the officer has met the required vesting period at the time of their departure, their pension benefits are accrued up to the date of their resignation and are 'preserved' or 'deferred' until they reach that age.
The National Shared Services Office (NSSO) aim to have a preserved pension processed within 3 months of receiving the application and within three months of pension commencement date. There are a number of factors which impact the three month processing target. For example it is dependent on the pensioner’s former department, or departments, being able to locate their personnel file and deliver it to the NSSO within this time-line. If delivery of this file is delayed it can impact the NSSO’s processing timelines for preserved pension requests.
The Deputy should also note that there has been an increase in retirements across the Civil Service on foot of the last round of pay increases under the Building Momentum agreement. This increase of retirements has resulted in delays in the NSSO’s timelines for all pension related processing and requests. This has been compounded by natural attrition and staff churn in the NSSO which is in common with the rest of the civil service and labour market. The NSSO is continuing to proactively address delays and meet its commitments to its customers. Following a business case from the NSSO, an increase to the staff compliment working on retirement cases has been agreed and a recruitment campaign to increase the NSSO’s staff complement working on retirement cases is currently underway.
The NSSO cannot comment on individual case raised and but I can confirm to the Deputy that NSSO have advised they are currently in contact with the individual referred to in your question to provide an update on their case.
145. Deputy Patrick Costello asked the Minister for Public Expenditure, National Development Plan Delivery and Reform to provide an update on the proposed bridge across the River Liffey at the War Memorial Gardens; the timeline for construction; and if he will make a statement on the matter. [49372/23]
View answerThe Office of Public Works continues to work with consultants, Ian Ritchie Architects, to complete the necessary documentation to submit a planning application for a new commemorative bridge and entrance plaza at the Irish National War Memorial Gardens and Conyngham Road.Due to the environmental sensitivities of the location, an extensive Flood Risk Assessment and Section 50 Application is currently being carried out by consultants for the OPW.All other baseline studies have been completed including the Feasibility Study, Ecological studies and a Business Development Strategy. Funding has been approved to planning permission stage and approximately €100,000 has been spent on design consultant costs, along with the survey reports required for the planning application. A further €700,000 is allocated for projected works to bring this to planning.
It is anticipated that the OPW will tender for the construction works later in 2024.It should be noted that Dublin City Council amended the local area plan for Inchicore to allow for development of this piece of infrastructure and the project is widely supported by local elected representatives, community, stakeholders and the general public.Subject to further availability of funding, a full procurement process will be undertaken and it is hoped that works will commence on site before the end of 2024.
