Written Answers Nos. 75-94
75. Deputy Neasa Hourigan asked the Minister for the Environment, Climate and Communications the percentage of social media videos posted on his Departmental social media accounts or the social media accounts of public bodies and agencies that operate under his remit, that included closed captioning/subtitling and Irish sign language translations between 1 January 2023 and 31 December 2023, inclusive. [3362/24]
View answerMy Department ensures, to the greatest extent possible, that our published video content includes closed captioning or subtitling. In 2023, 95.5% of videos posted on X were captioned, while 96.85% of videos posted on Meta were subtitled.
No videos with Irish sign language translations were posted.
The information requested in relation to the agencies under the aegis of my Department is an operational matter for each agency. The Department will request the relevant bodies to reply directly to the Deputy with the information requested in respect of their organisations
76. Deputy Ged Nash asked the Tánaiste and Minister for Defence to provide figures for the number of staff directly employed in his Department who work from home/remotely as part of their working week; the percentage of staff on an overall basis who work from home at least one day a week; the number of working hours on average per week that staff in his Department work from home; the gender breakdown of those who avail of the opportunity to work from home/remotely; if they will provide the figures for 2022 and 2023; and if he will make a statement on the matter. [3233/24]
View answerUnfortunately the information sought by the Deputy is not readily available. My officials will compile the information requested and I will arrange to have this data forwarded as soon as possible.
|
No of Employees Availing of Blended Working |
% working at least one day per week from home |
Average No of Working hours worked at home per employee |
Gender Breakdown of those working from home |
|
364.5 |
89% |
21 hours |
Male: 108 Female: 256.5 |
77. Deputy Ged Nash asked the Tánaiste and Minister for Defence to provide figures for the number of staff directly employed in agencies and bodies directly under his aegis who work from home/remotely as part of their working week; the percentage of staff on an overall basis who work from home at least one day a week; the number of working hours on average per week that staff in relevant agencies and bodies work from home; the gender breakdown of those who avail of the opportunity to work from home/remotely; if he will provide the figures for 2022 and 2023; and if he will make a statement on the matter. [3251/24]
View answerIn line with the Blended Working Policy Framework for Civil Service Organisations, my Department launched its Blended Working Policy in late October 2022. Staff availing of blended working are required to attend the office on a minimum of 2 specific days each week as agreed with their manager.
The only State body currently under the aegis of my Department is the Army Pensions Board which is an independent statutory body, established under the Army Pensions Act 1927. The secretary to the Board is provided from my Department’s staff. This full time female member of staff avails of blended working as per the arrangements above.
78. Deputy Neasa Hourigan asked the Tánaiste and Minister for Defence the percentage of social media videos posted on his Departmental social media accounts or the social media accounts of public bodies and agencies that operate under his remit, that included closed captioning/subtitling and Irish sign language translations between 1 January 2023 and 31 December 2023, inclusive. [3359/24]
View answerIn the period from 1 January 2023 to 31 December 2023,
• three per cent of my Department's social media videos included Irish sign language (ISL) translations, and
• eighty per cent of social media videos included closed captioning/subtitling.
These figures include video content reposted to departmental social media channels and where automated closed captioning is available through video hosting platform (YouTube).
79. Deputy Eoin Ó Broin asked the Minister for Transport further to Parliamentary Question No. 277 of 17 January 2024, the reason drivers with medical issues on a three year licence must pay double the amount of a driver without medical issues to renew their licences over a ten year period; and if a reduction in the fee for a three year licence will be considered. [3113/24]
View answerAs mentioned in my reply to Parliamentary Question No. 277 of 17 January 2024, a ten-year driving licence costs €55. A reduced fee of €35 is charged for a three-year licence. This fee includes the cost of producing a physical licence to the necessary security standards. Under EU and national legislation, these security standards cover the application process, the transmission of data, the card body material, the printing technique, a minimum set of different security features and the personalisation process.
The security features of a driving licence to guard against forgery include the use of background patterns, optical elements to prevent copying and tampering with the photograph, laser engraving and holograms, watermarks and specialised inks.
It is not my intention to reduce licence fees at this time.
80. Deputy Eoin Ó Broin asked the Minister for Transport if he has considered plans to incentivise uptake of electric vehicles in rural areas. [3114/24]
View answerThe Government has committed significant funding to support zero and low emitting vehicles through the National Development Plan, which currently includes an allocation of almost €500 million for the period 2021-2025 and additional support from the Climate Action Fund, the Shared Island Fund and the EU Just Transition Fund.
Almost €116m has been allocated in 2024 to ensure the continued transition to electric vehicles which includes funding for EV grants and EV charging infrastructure. This underpins the Government’s commitment to making electric vehicles accessible to all.
Current financial supports from ZEVI, and where applicable with support from the Department of Finance, for the transition to electric vehicles and for the rollout of electric vehicle charging infrastructure include:
• A purchase grant for battery electric vehicles (BEVs);
• A Home Charger purchase grant scheme - up to €300;
• VRT relief of up to €5,000 for the purchase of BEVs;
• Benefit-in-Kind tax relief for battery electric vehicles;
• eSPSV grant scheme – a grant for taxi drivers to make the switch to an EV;
• ZEHDV grant scheme – a grant for HDVs to bridge the gap between a low emission vehicle and a fossil fuel vehicle; and
• Low rate of annual motor tax.
These and related infrastructure supports will continue to incentivise the switch to electric vehicles as well as enabling the expansion of a fast and rapid electric vehicle charging network to stay ahead of demand.
Anyone considering purchasing an electric vehicle can apply for the above listed grants and incentives provided that the criteria are met. There are currently no plans to create a dedicated grant for persons living in rural areas, however all ZEVI schemes are kept under continuous review to ensure alignment with policy.
81. Deputy Duncan Smith asked the Minister for Transport the reason for the delays in providing contact digital payments for Dublin Bus, the Luas, the Dart and Irish Rail services; and if he will make a statement on the matter. [3149/24]
View answerThe NTA's Next Generation Ticketing (NGT) Project is an upgraded ticketing system to facilitate a variety of payment methods, including through mobile phones, thus reducing delays at bus stops associated with cash payment. It is to be complemented by an integrated and simplified fare structure. Fundamental to the vision for NGT is to transition to an ‘Account Based Ticketing’ scheme incorporating mobile and card-based payments.
The National Transport Authority (NTA) is in the process of reviewing tenders received for the provision of Next-Generation Ticketing and it is expected that a Final Business Case for the project will be complete this year.
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The NTA has responsibility for the planning and development of public transport infrastructure, including ticketing and technology projects.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.
82. Deputy Duncan Smith asked the Minister for Transport the cost of a new contactless payment system for public transport; and if he will make a statement on the matter. [3147/24]
View answerThe NTA's Next Generation Ticketing (NGT) Project is an upgraded ticketing system to facilitate a variety of payment methods, including through mobile phones, thus reducing delays at bus stops associated with cash payment. It is to be complemented by an integrated and simplified fare structure. Fundamental to the vision for NGT is to transition to an ‘Account Based Ticketing’ scheme incorporating mobile and card-based payments.
The final budget for NGT will not be set until after the completion of tendering and procurement, and completion of a Business Case, expected this year.
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has responsibility for the planning and development of public transport infrastructure, including ticketing and technology projects.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.
83. Deputy Duncan Smith asked the Minister for Transport the reason for the delays in rolling out a contactless payment system for public transport; and if he will make a statement on the matter. [3148/24]
View answerThe NTA's Next Generation Ticketing (NGT) Project is an upgraded ticketing system to facilitate a variety of payment methods, including through mobile phones, thus reducing delays at bus stops associated with cash payment. It is to be complemented by an integrated and simplified fare structure. Fundamental to the vision for NGT is to transition to an ‘Account Based Ticketing’ scheme incorporating mobile and card-based payments.
The National Transport Authority (NTA) has been in the process of reviewing tenders received for the provision of Next Generation Ticketing and it is expected that a Final Business Case for the project will be complete later this year.
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The NTA has responsibility for the planning and development of public transport infrastructure, including ticketing and technology projects.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.
84. Deputy Ivana Bacik asked the Minister for Transport the steps he is taking to encourage safer cycling at night-time in both rural communities and in cities. [3188/24]
View answerMy Department is committed to maximising the safety of all road users, including cyclists, through the provision of safe, and where possible segregated, walking and cycling infrastructure. Almost €350 million was invested in Active Travel projects in both rural and urban settings in 2023 alone, with almost €950 million invested since 2020.
It is important that these projects are designed to protect all road users, particularly our most vulnerable users including pedestrians and cyclists. In order for this to happen, certain design standards and guidance must be applied to each infrastructure project funded by Exchequer funding. To this end, a National Guidelines and Standards Group has been established within my Department to oversee and coordinate all guidelines and standards (including cycling and other Active Travel projects) which are funded through my Department.
It also covers the areas of quality control, training and implementation monitoring. Any new cycling infrastructure funded by my Department must be designed in compliance with the guidance and standards set out in the Cycle Design Manual which was updated in 2023. This work has been geared to reflect best practice including improving design standards. In support of this, my Department is also working on updates supporting the Design Manual for Urban Roads and Streets (DMURS).
In terms of promotion and awareness raising, Road Safety Authority (RSA) campaigns do encourage safe cycling at all times of the day, including TV-led campaigns focusing on speed, safe passing distance and not over taking if the road ahead isn’t clear for drivers. Cyclists are asked to 'Be Safe, Be Seen' through wearing bright or reflecting clothing and making sure lights are working on the front and rear of the bicycle. This message is also given to visitors to the Road Safety interactive shuttle and also during visits to schools, businesses and community groups through the Road Safety promotional officers. Safety forms a key aspect of the CycleRight training programme administered by Cycling Ireland on behalf of with my Department.
85. Deputy Duncan Smith asked the Minister for Transport to provide assurances that the BusConnects project will not result in the removal of the 33 bus route, which serves as a direct bus from Balbriggan, Skerries, Rush and Lusk to the city centre, in favour of a bus that will go from Balbriggan/Skerries to the Airport where a connection will be available from the airport into the city centre; and if he will make a statement on the matter. [3202/24]
View answerBusConnects Dublin is a transformative programme of investment in the existing bus system, providing better bus services to more people. It is the biggest ever investment in our bus system in the history of the State.
In some cases customers may have to interchange between two routes to get to their destination. However, given that the new services will be more frequent, the waiting time at the interchange point will generally be low and the overall journey time in most of these cases will be similar to today. This Government has made interchange easier through funding not just improved service frequency but also through funding the Transport For Ireland 90 fare.
The National Transport Authority (NTA) has statutory responsibility for the planning and development of public transport infrastructure in the Greater Dublin Area, including BusConnects Dublin. Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.
86. Deputy Ged Nash asked the Minister for Transport to provide figures for the number of staff directly employed in his Department who work from home/remotely as part of their working week; the percentage of staff on an overall basis who work from home at least one day a week; the number of working hours on average per week that staff in his Department work from home; the gender breakdown of those who avail of the opportunity to work from home/remotely; if they will provide the figures for 2022 and 2023; and if he will make a statement on the matter. [3248/24]
View answer87. Deputy Ged Nash asked the Minister for Transport to provide figures for the number of staff directly employed in agencies and bodies directly under his aegis who work from home/remotely as part of their working week; the percentage of staff on an overall basis who work from home at least one day a week; the number of working hours on average per week that staff in relevant agencies and bodies work from home; the gender breakdown of those who avail of the opportunity to work from home/remotely; if he will provide the figures for 2022 and 2023; and if he will make a statement on the matter. [3266/24]
View answerI propose to take Questions Nos. 86 and 87 together.
It is proposed to answer PQ 3248/24 and 3266/24 together.
My Department currently has a headcount of 647 (as of 22 January 2024). Following the publication of the Civil Service Blended Working Framework on 31 March 2022, my Department developed its own Blended Working Policy, which came into effect on 1 July 2022. This Policy facilitates flexible blended working arrangements for all eligible staff members on a pattern of up to a maximum of 5 remote days over two weeks, on a 2 days/3 days pattern, as determined by business needs. This equates to an average of 17.5 remote working hours per week. However, staff are expected to be flexible and attend the office on other days when there are particular business requirements, in addition to attending on anchor days which support team-working. Pro-rata arrangements are in place for work-sharing staff members.
The implementation of blended working has been supported by the development of team charters, communications and training to ensure that managers are equipped to manage this new way of working and are cognisant of training needs, fairness in allocating work, prioritising collaboration across and within teams etc., always delivering public value.
In general, over 85% of employees can avail of blended working arrangements. Due to the nature of work undertaken by my Department, some roles are unsuitable for blended working due to requirements for duties having to be carried out exclusively at the Department’s work premises.
My Department is in the final stages of developing a blended working application portal, which will be launched this year. Upon completion and launch, all staff wishing to continue availing of blended working arrangements will complete a formal blended working application.
I have referred your query to the agencies under the aegis of my Department and have asked the bodies to respond directly to you on this matter. If you do not hear from them within 10 days please contact my private office.
88. Deputy Violet-Anne Wynne asked the Minister for Transport the exact reason that a bus (details supplied) was delayed; and if he will make a statement on the matter. [3356/24]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport.Further, Bus Éireann's Expressway services, including route 51, is a commercial bus service and responsibility for the operation of the service is a matter for the company. I have, therefore, referred the Deputy's question to Bus Éireann for direct reply. Please advise my private office if you do not receive a reply within ten working days.
89. Deputy Neasa Hourigan asked the Minister for Transport the percentage of social media videos posted on his Departmental social media accounts or the social media accounts of public bodies and agencies that operate under his remit, that included closed captioning/subtitling and Irish sign language translations between 1 January 2023 and 31 December 2023, inclusive [3374/24]
View answerThe Department of Transport is fully committed to accessibility in its communications. Closed captioning and subtitling are used in almost all the Department’s social media video output, the majority of which is produced in house by the Department itself.
My department also avails of accessibility functions such as autogenerated captions provided by social media platforms when needed, to ensure that video content is accessible to as many people as possible.
Regarding bodies under the Department’s aegis, this is an operational matter for the agencies themselves. The Department will request the relevant bodies reply directly to the Deputy with the information requested.
90. Deputy Steven Matthews asked the Minister for Finance the position regarding the section 481 tax credit for film and television production in Ireland; if a similar initiative is under consideration for the non-scripted sector; and if he will make a statement on the matter. [3135/24]
View answerSection 481 provides relief in the form of a corporation tax credit related to the cost of production of certain films. The scheme is intended to act as a stimulus to the creation of an indigenous film industry in the State, creating quality employment opportunities and supporting the expression of the Irish culture.
Currently, the credit is granted at a rate of 32% of the lowest of:
• eligible expenditure
• 80% of the total cost of production of the film
• €70 million
As part of Budget 2024, I announced the intention to increase the project cap from €70 million to €125 million. As the Section 481 film tax credit is an approved State aid, this increase requires approval from the European Commission. The intention to increase the cap was formally notified to the Commission after the passing of the Finance Act in December.
As part of his Budget 2023 speech, my predecessor Minister Donohoe announced that he had instructed officials to explore opportunities to support the unscripted sector. This process was undertaken within the Department throughout 2023. After careful consideration I announced, as part of Budget 2024, the intention to proceed with a measure for the unscripted sector. Work is being undertaken by officials on the design of such a measure with a view to introduction in this year's Finance Act. As with the increase in the cap as part of section 481, an incentive for unscripted production sector will require State aid approval, and engagement with the European Commission will form part of development work this year.
91. Deputy Ged Nash asked the Minister for Finance to provide figures for the number of staff directly employed in his Department who work from home/remotely as part of their working week; the percentage of staff on an overall basis who work from home at least one day a week; the number of working hours on average per week that staff in his Department work from home; the gender breakdown of those who avail of the opportunity to work from home/remotely; if they will provide the figures for 2022 and 2023; and if he will make a statement on the matter. [3237/24]
View answerI wish to inform the Deputy that my Department launched its Blended Working Policy on 1st July 2022. The policy was developed in line with the key principles and parameters of the Civil Service Blended Working Policy Framework.
A key principle of my Departments policy is to ensure business needs are met to the highest professional standards while allowing for the maximum amount of flexibility and personal choice for our staff in relation to their working arrangements. Blended working arrangements are agreed at a local level in each business unit. This can vary week to week, depending on business needs.
Blended working is available to the majority of staff, with the exception of a small number in roles that are customer facing, where office attendance is necessary to undertake the duties of the role. These roles account for approximately 5% of all staff. In addition, a small number of staff opt to work in the office full time and do not wish to avail of remote working.
At the end of 2022 over 92% of staff availed of remote working at least one day a week. This was consistent with the end of 2023, which also showed over 92% of staff availing of remote working at least one day a week.
The average daily percentage of staff members working remotely was 35.46% in 2023. This is equivalent of 14.62 hours per week gross, 12.41 hours per week net. The average daily percentage of staff working remotely in 2022 was 46.56%, which is the equivalent of 19.21 hours gross, 16.30 hours net per week. The remainder were working in the office or on leave.
At the end of 2022, of the staff availing of remote working, the gender breakdown was 45% female (97.74% of all female staff) and 55% male (87.78% of all male staff). At the end of 2023, this was 48% female (98.74% of all female staff) and 52% male (86.67% of all male staff).
92. Deputy Ged Nash asked the Minister for Finance to provide figures for the number of staff directly employed in agencies and bodies directly under his aegis who work from home/remotely as part of their working week; the percentage of staff on an overall basis who work from home at least one day a week; the number of working hours on average per week that staff in relevant agencies and bodies work from home; the gender breakdown of those who avail of the opportunity to work from home/remotely; if he will provide the figures for 2022 and 2023; and if he will make a statement on the matter. [3255/24]
View answerThe bodies under the aegis of my Department have provided the information requested in relation to remote working in respect of 2022 and 2023 below.
The Central Bank of Ireland remains committed to having a hybrid working model in place that provides two-way flexibility to both employees and the organisation. The model allows the majority of roles (+90% of approximately 2,000 employees) to choose to work from home up to 50% of their working days each month, if the requirements of the role allow. The Bank does not track the work location of employees, rather their working patterns are agreed at the team level with their managers. There are a minority of roles (<10%) that are required to work onsite more frequently than 50% on the basis that core aspects of their role can only be delivered onsite. Employees can also choose to work onsite more than 50% of their working days if it is their preference to do so.
In respect of the Credit Review Office, 3 staff members worked remotely in 2022 and 2023. All staff worked from home at least 1 day per week, with 21 hours being the average home working hours per week. In 2022, the gender breakdown of those working remotely was 100% female; in 2023 it was 66% female/33% male.
The Financial Services and Pensions Ombudsman (FSPO) does not track remote working hours on an hourly basis, but rather the figures provided are estimated based on the Remote Working Policy which allows staff to access up to 3 days per week remote working (role dependent). The number of staff that worked remotely in 2022 and 2023 was 78.6 (FTE) and 83 (FTE) respectively. 95% of staff worked from home at least 1 day per week in 2022 while in 2023 this percentage was 96.5%. 1,745 hours on average were worked from home per week in 2022 and 1,843 in 2023. The gender breakdown in 2022 was 62% female/38% male and in 2023 it was 53% female/47% male.
The Investor Compensation Company DAC had 8 remote workers for each year in question. 100% of staff availed of working at least 1 day per week in both years. The average home working hours per week was 230 in 2022 and 175 in 2023. In both years, the gender breakdown of remote workers was 63% female/37% male.
In the Irish Fiscal Advisory Council (IFAC), 6 staff worked remotely in 2022 and 5 in 2023. In 2022, 100% off staff worked from home at least 1 day per week; the average remote working hours was 32 per staff member per week. In 2023, 83% off staff worked from home at least 1 day per week and worked on average 32 hours per staff member from home per week. For both years, the gender breakdown of remote workers was 80% male/20 female.
Under the hybrid working policy of the National Treasury Management Agency (NTMA) all employees are eligible to work from home up to 3 days per week (21.75 hours), subject to business requirements. Actual average home working hours varies from week to week. In 2022 and 2023, approximately 95% of staff worked remotely, with an average of 21.75 hours per staff member per week. The gender breakdown for both years was 52% Female/48% Male. The overall gender split, by reference to eligibility for remote working, is based on actual year end headcount. The NTMA assigns staff to Home Building Finance Ireland, the National Asset Management Agency and the Strategic Banking Corporation of Ireland.
The Office of the Comptroller and Auditor General had 180 staff working remotely in 2022 and 174 in 2023. 99% of staff worked from home at least 1 day per week in 2022 while, this figure was 96% in 2023. On average, 20 hours per employee per week were worked from home in both years. The gender breakdown of remote workers was 51% male/49% female in 2022 and 50% male/50% female in 2023.
In 2022, the Office of the Revenue Commissioners had 5,418 staff working remotely and 5,581 in 2023. 79% of staff worked from home at least 1 day per week in both years. The gender breakdown of remote workers for both years was 65% female/35% male. The average home working hours per week is based on a 7 hour working day, pro-rated for part time workers. Staff working from home are required to fulfil their contracted hours. This is in line with the Department of Public Expenditure, NPD Delivery and Reform’s Circular 14/2022 Revision of Working Hours in the Civil Service.
All staff in the Tax Appeals Commission were formally given the option to avail of blended working from September 2022. This refers to working arrangements that involve a combination of working from the work premises and working remotely, based on an agreement between the employee and the manager, and approved through the application process. All staff have availed of blended working. The Commission’s physical office in Leeson Close continues to be the primary work place for all employees, and there is a requirement to attend the office on two specific days each week agreed with the manager; and/or on days as and when required. 33 staff worked remotely in 2022, working on average 693 hours per week. In 2023, 33 staff worked remotely, working on average 672 hours per week. All staff worked from home at least 1 day per week in both years. In 2022, the gender breakdown was 58% female/42% male and in 2023, the breakdown was 59% female/41% male.
93. Deputy Paul Kehoe asked the Minister for Finance how many farmers were granted VAT exemptions for purchase of fixed equipment between 1 November and 31 December 2023; and if he will make a statement on the matter. [3293/24]
View answerThe VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In accordance with the EU VAT Directive, farmers can elect whether or not to register for VAT in respect of their farming business, and each farmer’s decision on this matter affects how VAT incurred on their inputs (such as the purchase of farm equipment) is treated.
Farmers who elect to register for VAT are, like any VAT-registered business, obliged to account for VAT on their supplies and, equally, are entitled to claim a deduction for VAT incurred on inputs used by the business. Therefore, VAT-registered farmers are entitled to reclaim the VAT incurred on the purchase of fixed equipment. The claim is made through the farmer’s normal VAT return.
Alternatively, farmers can decide not to register for VAT, and to avail instead of the Flat-rate Farmers Scheme which applies to VAT-unregistered farmers. As is normal for VAT-unregistered businesses, unregistered farmers are not entitled to reclaim VAT incurred on the various individual inputs used in their farming business. However, uniquely for the farming sector, the Directive permits a special arrangement, known as the Flat-Rate Farmer’s Scheme, which compensates unregistered farmers for the overall VAT incurred by their sector. The Scheme is designed as an administrative simplification measure to enable unregistered farmers to be compensated on an overall basis for VAT on inputs, while remaining outside the VAT system, thereby avoiding the burdens associated with VAT registration and filing. The Scheme allows unregistered farmers to add and retain a percentage charge (known as the “flat-rate addition”) onto the amount they invoice VAT-registered businesses whom they supply with agricultural goods and services in the course of their farming business. Each year, the level of the flat-rate percentage is reviewed and, if needed, re-set under law, in order to ensure that the Scheme continues to allow appropriately for the unregistered farming sector to be fully compensated, on an overall basis, for the VAT it incurs. The Flat Rate Scheme is provided for in legislation by Section 86 of the VAT Consolidation Act 2010.
Generally, businesses that are not registered for VAT are not permitted to reclaim any VAT they incur. However, in addition to the compensation for VAT-unregistered farmers provided by the Flat-rate Scheme, Irish VAT law also permits flat-rate farmers to reclaim VAT they incur on some particular business expenditure, as set out in the Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012 (S.I. No. 201/2012). The Refund Order is permitted under EU law, subject to certain conditions, including that its scope is not extended. The Order allows unregistered farmers to claim refunds for VAT incurred on the following farming business expenditure:
a. the construction, extension, alteration or reconstruction of farm buildings or structures;
b. the fencing, draining or reclamation of farmland; and
c. the construction, erection or installation of qualifying equipment for the micro-generation of electricity for use in the farm business.
The Refund Order does not provide for relief from VAT suffered on the acquisition on any other farming business inputs, such as farm equipment. However, where the installation of farming equipment requires the alteration or reconstruction of a farm building or structure, the corresponding expenditure on the alteration or reconstruction of the building or structure including equipment or elements of equipment permanently installed in the farm building or structure may be allowed in certain circumstances. The equipment must be permanently installed in the farm building or structure and, once installed, cannot be removed without causing significant damage or destruction to the farm building or structure or to the equipment itself.
I understand from Revenue that claims by unregistered farmers for refunds under the Order are made on a self-assessment basis. Claimants should satisfy themselves that any claim complies with the Refund Order. As is normal for self-assessed taxes and schemes, claims received are risk-assessed for review by Revenue. When a claim is selected for review, it is assessed on its own merits and against the conditions as set out under the Refund Order. Revenue has confirmed that they have not changed their interpretation of the law on the Refund Order. In recent times, though, their risk-assessment of claims has identified ineligible claims for the refund of VAT on various types of farm equipment, which is outside the scope of the Refund Order.
Claims under the Refund Order are submitted via Revenue’s Online Service (ROS) E-Repayments or MyAccount. Where a claim is subject to review, Revenue may return the claim to the claimant for further information. Claims can be fully approved, fully rejected, or partially approved where individual invoices within a claim may be refused. The following table gives the number of claims approved and rejected in November and December 2023.
|
Month |
No. of claims approved |
No. of claims rejected |
|
November 2023 |
4,311 |
235 |
|
December 2023 |
3,304 |
114 |
|
Total |
7,615 |
349 |
A claim may be fully rejected for numerous reasons including, but not limited to, the following: submitted under an incorrect PPSN, outside of 4-year VAT claim period, invoices submitted relate to items which do not qualify under the order, claimant has another trade and is above the threshold for VAT registration and incorrect supplier tax number provided.
In addition, a portion of a claim may be rejected at invoice level within the claim. Invoices may be rejected for numerous reasons including, but not limited to, the following: invoice details are lacking mandatory information, some items on the invoice are not payable under the order or invoices are being claimed in the incorrect period. In certain circumstances where an invoice has been rejected, the claim may be resubmitted with corrected claim details. Alternatively, the claimant may resubmit the invoice with an adjusted VAT amount removing non-allowable items.
Approvals for allowable items and refusals of non-allowable items within a claim or invoice happen at line level and are not identifiable within Revenue’s systems and therefore statistics relating to specific items, or equipment cannot be provided.
Claims that do not comply with the Order cannot qualify for a refund of the VAT. Where a VAT refund is refused by Revenue, a farmer can appeal the decision to the Tax Appeals Commission, which is an independent statutory body that hears and determines appeals against assessments and decisions of the Revenue Commissioners, including decisions to refuse claims under this Refund Order.
94. Deputy Pearse Doherty asked the Minister for Finance if he is considering increasing the 10% rate of stamp duty with respect to the bulk purchase of certain residential property; his views and the views of his Department on the effectiveness of the current rate, given the increased number of properties purchased which were subject to the 10% rate; and if he will make a statement on the matter. [3328/24]
View answerThe Government is acutely aware that the bulk purchase of homes deeply affects aspiring owner-occupiers and first time buyers. This is why we responded decisively with the introduction of wide range of actions in 2021 to provide a disincentive on the bulk purchase of homes. These actions are working.
Estimates, based on Revenue and CSO data, show that the higher stamp duty rate has applied to less than 1% of residential property transactions in the May 2021 to October 2023 period, and has applied to less than 2% of total new dwellings completed from when the higher rate applied.
The Government also introduced Section 28 Guidelines, which aim to provide an ‘owner-occupier’ guarantee by ensuring that new ‘own-door’ houses and duplex units in housing developments can no longer be bulk-purchased by institutional investors in a manner that causes the displacement of individual purchasers or social and affordable housing, including cost-rental. At the end of Q4 2023, planning permissions which had this condition attached amounted to 39,900 homes with an owner-occupier guarantee since the guidelines were introduced in 2021.
The Government has also responded to challenges in the housing market through Housing for All, which sets forward a comprehensive vision for housing in Ireland which puts affordable homeownership first and foremost. This year €4.1 billion of Exchequer funding, supplemented by Land Development Agency funding and Housing Finance Agency lending, will be made available to deliver 9,300 new-build social homes and make 4,130 homes available for affordable purchase and Cost Rental.
The Government has consistently committed to putting affordability at the heart of the housing system through multi-annual funding through Housing for All. More homes are being built and bought than in a generation. The latest monthly data on the number of Commencements Notices shows that 3,087 new homes were received by Building Control Authorities in November 2023. This represents an increase of 29 per cent on the number of new homes commenced in the same month of the previous year.
Through the plan’s record investment by the State in social and affordable housing (which will boost supply), supports for people to buy or rent affordable homes, as well as reforms of rental protections, planning, land management, social housing and other areas, we are addressing the challenges people are facing in accessing affordable housing to rent or buy.
The Department of Finance closely monitors the impact of stamp duty rates on the housing market. As always, all matters relating to taxation will be kept under review.
