Written Answers Nos. 161-170
161. Deputy Brendan Griffin asked the Minister for Transport if the feasibility of extending the platform at Killarney Railway Station will be examined with a view to eliminating the reversal requirement and reducing stoppage times at that station; how much time such a change would reduce a commuter service between Killarney and Tralee by; and if he will make a statement on the matter. [2295/24]
Amharc ar fhreagraAs Minister of Transport, I have responsibility for policy and overall funding of public transport. The feasibility of extending the platform at Killarney Railway Station is a matter for Iarnród Éireann in the first instance.
In view of the Iarnród Éireann's responsibility in this matter, I have referred the Deputy's question to it for direct reply. Please contact my private office if you do not receive a reply within 10 working days.
162. Deputy Brendan Griffin asked the Minister for Transport if Irish Rail has minimum standards in relation to the exterior cleanliness of rolling stock; if he believes passengers should be able to look out the windows with a reasonable level of visibility; and if he will make a statement on the matter. [2296/24]
Amharc ar fhreagraAs 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.
The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally, and for decisions in relation to these services in conjunction with the relevant transport operators.
The issue raised by the Deputy in relation to the standards of cleanliness of the exterior of carriages is an operational matter for Irish Rail. Therefore, I have referred the Deputy's question to Irish Rail for direct response to the Deputy.
Please advise my private office if you do not receive replies within ten working days.
163. Deputy Brendan Griffin asked the Minister for Transport the date in Q1 2024 when on-board catering will resume on rail services out of and into County Kerry; if this will include trolley service, dining car or both; and if he will make a statement on the matter. [2297/24]
Amharc ar fhreagraAs 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.
The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally, and for decisions in relation to these services in conjunction with the relevant transport operators.
The issue raised by the Deputy in relation to on-board catering in county Kerry is an operational matter for Irish Rail. Therefore, I have referred the Deputy's question to Irish Rail for direct response to the Deputy.
Please advise my private office if you do not receive replies within ten working days.
164. Deputy Alan Farrell asked the Minister for Finance if overseas pension investors are entitled to avail of lower stamp duty charges if they purchase houses in bulk and make them available for social housing; and if he will make a statement on the matter. [2123/24]
Amharc ar fhreagra166. Deputy Alan Farrell asked the Minister for Finance if overseas pension investors are subject to higher stamp duty if they purchase houses in bulk; and if he will make a statement on the matter. [2116/24]
Amharc ar fhreagraI propose to take Questions Nos. 164 and 166 together.
I am advised by Revenue that the standard rates of stamp duty applying on the acquisition of residential property are 1% on values up to €1 million and 2% on values exceeding €1 million. Section 31E of the Stamp Duties Consolidation Act (SDCA) 1999 provides for a higher 10% rate of stamp duty to be charged on the acquisition of residential properties situated in the State, excluding apartments, where a person acquires at least 10 such properties during any 12-month period.
The higher 10% rate of stamp duty applies regardless of whether the person acquiring the property is situated in the State or overseas. Furthermore, although the SDCA 1999 provides for a specific exemption in relation to certain categories of pension schemes, that exemption does not apply for the purposes of the higher 10% rate. Accordingly, overseas pension investors are subject to the higher rate of stamp duty in the same way as domestic investors.
Revenue has published detailed information on the higher 10% rate of stamp duty, which is available on the Revenue website at www.revenue.ie/en/tax-professionals/tdm/stamp-duty/stamp-duty-manual/part-05-provisions-applicable-to-particular-instruments/section-31e-stamp-duty-on-certain-acquisitions-of-residential-property.pdf.
The higher 10% rate of stamp duty applies in circumstances where the residential property is to be made available for social housing. Accordingly, overseas pension investors are not entitled to avail of lower stamp duty charges if they purchase houses in bulk and make them available for social housing.
However, section 83DB SDCA 1999 provides for a partial repayment of stamp duty paid on the acquisition of residential property at the higher rate of 10% pursuant to section 31E SDCA 1999 where the property is let to a local authority or approved housing body for social housing purposes for a term of not less than 10 years within 2 years of the acquisition. The amount to be repaid under section 83DB is the difference between the amount of stamp duty paid at the higher rate of 10% and the amount of stamp duty that would have been payable had the standard rate(s) applied.
In order to qualify for a repayment under section 83DB, certain conditions must be complied with, details of which are set in Revenue guidance which is available at www.revenue.ie/en/tax-professionals/tdm/stamp-duty/stamp-duty-manual/part-07-exemptions-and-reliefs-from-stamp-duty/section-83db-repayment-of-stamp-duty-in-respect-of-certain-residential-units.pdf .
165. Deputy Carol Nolan asked the Minister for Finance the total number of licenced premises in the State in each year from 2010 to date; to give a breakdown of the number of pubs, off-licences and licensed restaurants in each year; and if he will make a statement on the matter. [2247/24]
Amharc ar fhreagraI wish to advise the Deputy that it was not possible for Revenue to provide the data requested in the time available.
I will make arrangements to provide the Deputy with the available information in due course.
167. Deputy Carol Nolan asked the Minister for Finance the reason Ireland intends to borrow between €6 billion and €10 billion on the international markets in early 2024, given the current large budget surpluses; and if he will make a statement on the matter. [2248/24]
Amharc ar fhreagraThe NTMA have advised me they announced a bond funding range for 2024 of €6 billion to €10 billion on 30 November last.
This range reflects several factors including maturing debt in 2024, the importance of maintaining a presence in bond markets and providing liquidity to Ireland’s benchmark bond curve.
168. Deputy Brendan Smith asked the Minister for Finance if he is aware of the widespread concern of farmers to recent changes in VAT refunds on dairy equipment and mobile farm equipment which will prevent in many instances necessary investment in farm facilities and cause additional costs; and if he will make a statement on the matter. [2290/24]
Amharc ar fhreagraThe 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 farm equipment, including, for example, milk bulk tanks, calf feeders, meal bins and milking parlour equipment. The claim is made through the farmer’s normal VAT return.
Alternatively, under VAT law, 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.
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:
the construction, extension, alteration or reconstruction of farm buildings or structures;
the fencing, draining or reclamation of farmland; and
the construction, erection or installation of qualifying equipment for the micro-generation of electricity for use in the farm business.
Expenditure incurred by flat-rate farmers on any other farming business inputs, such as farm equipment, does not come within the scope of the Refund Order. Farm equipment which is outside the scope of the Order would include, milk bulk tanks, calf feeders, meal bins and milking parlour equipment. However, where the installation of farming equipment requires the alteration or reconstruction of a farm building or structure, the corresponding expenditure may be allowed in certain circumstances.
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. Each reviewed claim is assessed on its own merits. 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.
Revenue have 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. Revenue’s refusal of such ineligible claims has led to queries from the farming and the farm equipment sectors.
My Department and Revenue are engaging with the farming sector to explain the situation in relation to the law and the claims process. In December, they met the Irish Creamery Milk Suppliers Association (ICMSA) and are shortly due to meet the Irish Farmers Association (IFA). I trust that these meetings will assist in clarifying the matter and addressing the concerns of the sector.
Revenue have also confirmed that updated guidance will be published shortly after engagement with the sector so that further information will be available on the Refund Order.
169. Deputy Bernard J. Durkan asked the Minister for Finance to indicate if and when consideration might be given to eligibility for carer's tax credit in the case of a person (details supplied); and if he will make a statement on the matter. [2313/24]
Amharc ar fhreagraI am advised by Revenue that the Incapacitated Child Tax Credit may be claimed by the parent or guardian of a child who is permanently incapacitated by reason of mental or physical infirmity. The qualifying criteria for claiming the credit are outlined in Section 465 of the Taxes Consolidation Act 1997 and further information is also available on the Revenue website at www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/children/incapacitated-child-credit/index.aspx.
I am further advised that the tax credit has now been applied to the person’s record. Amended Statements of Liability have issued for the years 2020, 2021 and 2022 and the associated refunds will issue to the person’s nominated bank account shortly. As the person concerned has yet to file an Income Tax Return for 2023, they have been advised to do so in order to claim the refund for 2023.
Finally, an amended Tax Credit Certificate for 2024 has issued and the person will receive the benefit of the credit for 2024 through their payroll.
170. Deputy Rose Conway-Walsh asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the cost to the Exchequer of a flat €750, €1,000 and €1,500 increase in full time annual pay for all public sector workers; and if he will make a statement on the matter. [2220/24]
Amharc ar fhreagraThe public service pay bill as set out in Budget 2024, inclusive of Local Authorities, is estimated at €26.8 billion. The estimated cost of providing for a flat €750, €1,000, and €1,500 increase in annualised basic salaries for full time public servants is set out in the table below.
|
Increase |
Estimated Cost |
|
€750 |
€0.4 billion |
|
€1,000 |
€0.5 billion |
|
€1,500 |
€0.8 billion |
These are full year costs, inclusive of basic pay increases, employer PRSI costs and pension impacts.
