Written Answers Nos. 121-140
121. Deputy Michael McGrath asked the Minister for Finance the companies that qualify for the proposed tax warehousing scheme; if it is restricted to businesses unable to trade due to the Covid-19 related restrictions; if not, if it is for businesses which have experienced significant falls in turnover; and if he will make a statement on the matter. [6677/20]
View answer122. Deputy Michael McGrath asked the Minister for Finance if the tax warehousing scheme that is currently operational on an administrative basis will be exactly the same as the scheme that will be run under legislation; if there are restrictions or limitations in place that would prevent the Revenue Commissioners from implementing the scheme without primary legislation; and if he will make a statement on the matter. [6682/20]
View answerI propose to take Questions Nos. 121 and 122 together.
In March this year, Revenue announced that it was suspending debt collection and the charging of interest on late payment for the January/February and March/April 2020 VAT periods and the February, March and April 2020 PAYE (Employer) periods. On 7 May 2020, Revenue announced the extension of these arrangements to include the May/June 2020 VAT period and May and June 2020 PAYE (Employer) liabilities. These measures are available not only to businesses unable to trade due to Covid-19 related restrictions, but also to assist any businesses who are experiencing tax payment difficulties as a result of the Covid-19 pandemic. It is intended that, when enacted, the legislation to provide statutory backing for these debt warehousing arrangements will similarly provide for availability of the scheme on this basis.
The tax debt warehousing scheme is currently being operated under Revenue’s “care and management” powers but will be put on a statutory footing. Primary legislation is necessary to underpin the reduced rate of interest that is to apply to the deferred liabilities. Currently, statutory interest applies a rate of approximately 10% per annum on late payments of the taxes covered by the scheme - PAYE (Employer) and VAT liabilities - but the planned legislation will provide for the reduced interest rates for the scheme announced earlier this month for the Covid-19 related VAT and PAYE (Employer) tax debts. Interest under the scheme will apply as follows:
- 0% for the “Covid-19 restricted trading phase”, the period when the business is unable to trade, or has experienced tax payment difficulties, due to the Covid-19 related restrictions, and including the first two months after the business resumes “normal” trading;
- 0% for the “zero interest” phase, which will last for 12 months after the end of the first phase; and
- c. 3% per annum for the “reduced interest phase”, which will begin after the end of the second phase.
The enactment of the required primary legislation will supplement the current administrative arrangements and ensure certainty regarding the conditions of the scheme. The necessary amendments to the relevant provisions of the Taxes Consolidation Act 1997 and the Value Added Tax Consolidation Act 2010 will be brought forward in due course.
Further information on tax debts warehousing is available on the Revenue website here.
123. Deputy Brendan Smith asked the Minister for Finance if a company which had some staff on the wage subsidy scheme who will be re-employed after 1 May 2020 will have their wage subsidy refunded; and if he will make a statement on the matter. [6708/20]
View answerThe Temporary Wage Subsidy Scheme (TWSS) is an emergency measure to deal with the impact of the COVID-19 pandemic on the economy. The underlying legislation and the scheme itself were developed within a very short timeframe to support the urgent Government objective of getting much needed assistance to employers and employees, where businesses have been seriously affected by the necessary restrictions introduced to fight the pandemic. The purpose of the scheme is to ensure the relationship between employers and employees is maintained to the greatest extent possible so that businesses can restart operations quickly once that is possible.
While the TWSS is payable to eligible staff that were rehired after 1 May 2020, I have been advised by Revenue that further IT development work is required to facilitate the processing of such cases. Revenue is actively working on this system development and is confident that the required technology will be in place later this week.
Revenue has confirmed that in excess of 22,000 employees have started or restarted employments since 1 May, of which approximately 5,000 are ‘rehired’ staff that are eligible for the TWSS. Employers who submitted payroll after 1 May for those ‘rehired’ staff will be processed for refund this week.
124. Deputy Cian O'Callaghan asked the Minister for Finance the projected cost to the Exchequer in the event of a failure to agree a trade agreement between the European Union and the UK; and if he will make a statement on the matter. [6723/20]
View answerAs the Deputy may recall, Budget 2020 was framed on the assumption of a disorderly Brexit. While the fiscal and economic circumstances have changed dramatically, the magnitude of the projected ‘fiscal swing’ forecast under such a scenario may be indicative of the potential impact of the transition period ending without a trade arrangement.
In nominal terms, the Budget 2020 forecast for 2020 projected a general government deficit of some €2.0 billion, compared to the SPU forecast (previous April) of a general government surplus of €1.2 billion. At the time, this negative 'swing' was broadly indicative of the fiscal cost of a disorderly Brexit.
These projections were point in time forecasts published in October of last year. Since then, the fiscal and economic situation has evolved significantly, including, but not limited to, the effect of the Covid-19 pandemic.
At best, October's forecast can be seen as an indication of the scale of the economic and fiscal impact of the transition period ending without a trade deal. An updated estimate - taking into account the present circumstances - may differ significantly from these historic figures.
As set out in the recently published Stability Programme Update, the combined effect of the Covid shock with a disorderly UK exit would have severe implications for the economy and, accordingly, for the public finances.
Trade negotiations between the EU and UK are ongoing and the outcome is highly uncertain. The full set of economic and fiscal forecasts will be updated by my Department as part of the Budget 2021 process.
125. Deputy Darren O'Rourke asked the Minister for Finance the way in which USC charges are applied to apprentices; if he has considered waiving this charge for apprentices;; and if he will make a statement on the matter. [6768/20]
View answerUnder Section 985 Taxes Consolidation Act 1997, the Education Training Boards (ETB) are required to deduct tax under the Income Tax PAYE system on the making of payments to craft apprentices. The Income Tax PAYE system places an obligation on employers to make deductions at source of Income Tax, USC and PRSI from payments made to employees and an obligation to remit such deductions to the Revenue Commissioners
The ETB's requirements in relation to the deduction and paying over of USC from such emoluments are set out in the Universal Social Charge Regulations 2018 (S.I. No. 510 of 2018).
The USC was introduced in Budget 2011 to replace the Income Levy and Health Levy. It was a necessary measure to widen the tax base, remove poverty traps and raise revenue to reduce the budget deficit. It is a more sustainable charge than those it replaced and it is applied at a low rate on a wide base. Taxation revenue from all taxes, including the Universal Social Charge, goes towards funding essential public services and the provision of these services would be negatively impacted if there was a fall in the income received from such taxation.
As a result of changes in recent Budgets, USC rates have been reduced to 0.5%, 2% and 4.5%. The income level at which taxpayers begin to pay the higher rate of tax has also been increased by €2,500 and there have been increases in both the Home Carer Tax Credit and the Earned Income Credit. The impact of these changes is that the top marginal rate on incomes up to €70,000 has been reduced from 52% to 48.5%, with fewer people on incomes around the national average having any income subject to the 40% rate of income tax.
It is not my intention to exempt this charge for apprentices. It is a general principle of taxation that, as far as possible, income from all sources should be subject to taxation. Ireland has one of the most progressive personal income tax systems in the EU and OECD. This means that Ireland’s tax system is designed to ensure that those on lower incomes pay less tax than those who earn more.
127. Deputy Michael McGrath asked the Minister for Finance his views on whether banks should extend the approval in principle periods for those on the temporary wage subsidy scheme and other such Covid-19 measures; if he has consulted with the banks on the issue; his views on whether such a move would not represent an issue for the banks as they will continue to have the right to withdraw approval when the loan advances to the loan offer stage; and if he will make a statement on the matter. [6818/20]
View answerThe European Union (Consumer Mortgage Credit Agreements) Regulations 2016 (CMCAR) provide that, before concluding a mortgage credit agreement, a lender must make a thorough assessment of the consumer’s creditworthiness. The assessment must take appropriate account of factors relevant to verifying the prospect of the consumer being able to meet his or her obligations under the credit agreement. The CMCAR further provides that a lender should only make credit available to a consumer where the result of the creditworthiness assessment indicates that the consumer’s obligations resulting from the credit agreement are likely to be met in the manner required under that agreement. The assessment of creditworthiness must be carried out on the basis of information on the consumer’s income and expenses and other financial and economic circumstances which is necessary, sufficient and proportionate. In addition, the Central Bank’s Consumer Protection Code 2012 imposes ‘Knowing the Consumer and Suitability’ requirements on lenders. Under these requirements, lenders are required to assess affordability of credit and the suitability of a product or service based on the individual circumstances of each borrower.
Within the parameters of the regulatory framework, it is a matter for regulated entities to manage their own processes for the various mortgage application, consideration, approval and granting stages, including in respect of validity periods for mortgage “Approval in Principle”.
Lenders continue to process mortgage applications and have supports in place to assist customers impacted by COVID-19. Banking & Payments Federation Ireland (BPFI) has published a Covid-19 Support FAQ which customers can consult, or customers can contact their lender directly, if they have any queries or concerns about the impact of COVID-19 on their mortgage application. The BPFI’s FAQ advises that lenders may extend the period of a mortgage “Approval in Principle” where an individual’s circumstances have not materially changed as a result of COVID-19. This will likely be for 3-6 months, but it may vary depending on the lender’s assessment of an individual’s circumstances. However, if their circumstances have materially changed as a result of Covid-19, lenders may keep the application open on its system for a period of time; but this again may vary depending on the lender’s assessment of an individual’s circumstances. After this period of time, the lender will undertake a review of the application which will likely include a request for the individual to provide an update on their employment and income situation.
It should also be noted that the Central Bank has indicated that it expects all regulated firms to take a consumer-focused approach and to act in their customers’ best interests at all times, including during the COVID-19 pandemic.
128. Deputy Johnny Mythen asked the Minister for Finance if the procedures of the wage subsidy scheme will be investigated (details supplied). [6822/20]
View answerSection 28 of the Emergency Measures in the Public Interest (Covid-19) Act 2020 is the legislation underpinning the Temporary Wage Subsidy Scheme (TWSS). The Government’s priority in so far as the TWSS is concerned was, and is, to ensure that all employers experiencing significant negative economic disruption from COVID-19 can register for, and start to receive, payment quickly. The purpose of the scheme is to ensure that the relationship between employers and employees is maintained to the greatest extent possible so that businesses can restart operations quickly once that is possible. Eligibility for the scheme can be satisfied by an employer once they meet the relevant criteria.
The TWSS scheme is available to eligible employers across all sectors, excluding the Public Service and Non-Commercial Semi-State Sector. This includes businesses that have closed due to the Covid-19 restrictions and those that continue to operate and employ their workforce. The amount of the subsidy for each employee is calculated based on the average net weekly pay reported for January and February 2020. There is no distinction made regarding the subsidy amount based on whether the business has closed for any defined period due to the restrictions brought in by the Government or has continued to trade with employees continuing to work full time or part time, with similar hours as before the Covid-19 pandemic.
The employer is expected to make best efforts to maintain the employee’s net income, reflected in the average net weekly payment for January and February 2020, for the duration of the TWSS. There is, however, no minimum amount that the employer must pay as an additional payment in order to be eligible for the scheme, but, for Revenue operational systems reasons, the employer will need to enter at least €0.01 in Gross Pay when running its payroll. If the employer makes an additional payment greater than the difference allowed by the scheme, then the subsidy value refundable to the employer will be reduced by this excess amount when the refund reconciliation is performed by Revenue in due course.
Revenue published detailed guidance on employer eligibility and supporting proofs for the TWSS and it is available on the Revenue website:
www.revenue.ie/en/corporate/communications/documents/guidance-on-employer-eligibility-and-supporting-proofs.pdf.
130. Deputy Martin Heydon asked the Minister for Finance if he has considered an extension of the wage subsidy scheme to include self-employed persons; and if he will make a statement on the matter. [6859/20]
View answerThe legislation underpinning the Temporary Wage Subsidy Scheme (TWSS) is contained in Section 28 of the Emergency Measures in the Public Interest (Covid-19) Act 2020. Of necessity, the legislation and the scheme itself were developed very quickly to support the urgent Government objective of getting much needed assistance to employers and employees that have been seriously affected by the pandemic.
The TWSS builds on data returned to Revenue through its real-time PAYE system. The self-employed are not taxed under the PAYE system. It must be accepted that the underlying legislation and the scheme itself simply cannot be tailored to meet every individual unique set of circumstances.
The TWSS in its current form allows the concentration of resources to protect incomes, in a proportionate way having regard to available resources, employer contribution and the broader suite of COVID-19 related supports put in place by the Government.
As you are aware, the Government has announced a range of measures designed to support businesses during the COVID-19 crisis, details of which are available at: www.gov.ie/en/publication/fe8f00-government-outlines-further-measures-to-support-businesses-impacted-/.
Currently, I have no plans to extend the TWSS to self-employed persons. However, the Deputy may wish to be aware that the Pandemic Unemployment Payment mentioned in the above Press Release is available to self-employed persons.
131. Deputy Cormac Devlin asked the Minister for Finance the status of the temporary wage subsidy scheme; the number of companies availing of the scheme; the cost and value of refunds due to companies for each of the weeks ending 15 March to 3 May 2020, in tabular form; and if he will make a statement on the matter. [6887/20]
View answerThe Temporary Wage Supplement Scheme (TWSS) commenced on 26 March 2020.
Revenue has regularly published statistics on the operation of the Temporary Wage Subsidy Scheme (TWSS) since 9 April 2020.
On 14 May, Revenue published updated and expanded statistical information in relation to the scheme. These statistics are available on Revenue’s website at the following link:
www.revenue.ie/en/corporate/information-about-revenue/statistics/number-of-taxpayers-and-returns/covid-19-wage-subsidy-scheme-statistics.aspx.
The data published include the cost of the scheme to date as well as detailed information on employers and employees in receipt of payments under the scheme.
As at 14 May, Revenue report that over 53,900 employers had registered with Revenue for the TWSS and that over 47,300 employers had received subsidy payments.
The cumulative costs as reported by Revenue are as follows:
|
Date |
Reported Cumulative Cost (€M) |
|
9 April |
155 |
|
17 April |
300 |
|
23 April |
430 |
|
30 April |
712 |
|
7 May |
838 |
|
14 May |
936 |
Revenue has advised me that it is continuing to undertake further analysis of TWSS and will publish updated and expanded statistics on a regular basis. These updates will also be published at the link above.
132. Deputy Louise O'Reilly asked the Minister for Finance his plans for the credit union network post Covid-19; and the steps he will take to empower it to help with the recovery post Covid-19. [6945/20]
View answerFirst of all, I wish to inform the Deputy that both I and my officials have engaged extensively with the credit union representative bodies, and with credit unions themselves since the beginning of the COVID-19 pandemic to assist the sector in its efforts to support local communities and to support credit unions experiencing challenges as a result of the pandemic.
I spoke with the credit union representative bodies, by conference call on 23 March 2020 and again on 22 April 2020 to discuss the challenges and emerging issues facing the credit union sector as a result of the COVID-19 crisis. I welcomed the ongoing work of the credit union sector to support members in difficulties due to COVID-19 and acknowledged the health and safety risk front line staff are facing every day to ensure continuity of services to members. I noted the vital work the credit union sector is carrying out, which builds on the government’s call for solidarity and community spirit which is synonymous with credit unions.
In addition to the above, my officials have had weekly calls with the credit union representative bodies and weekly engagement sessions with the Registry of Credit Unions in the Central Bank to review any emerging issues in the sector resulting from the pandemic, and to ensure smooth information flow between the sector and Government. The Credit Union Advisory Committee (CUAC) is also meeting weekly.
I recognise the key role that credit unions play in the delivery of financial services in local communities across Ireland, the need for which is heightened at this time. Credit unions account for about 4 per cent of lending to households and non-financial corporations from banks and credit unions and represent approximately one third of the consumer credit market. Credit unions are well positioned to provide access to credit to support the recovery from the current crisis.
The economic outlook arising by virtue of COVID-19 presents an unwelcome challenge to the sector, particularly the reduced demand for new lending. As a result it was agreed that the CUAC would report to me by 30 June on challenges and opportunities for the sector, incorporating implications of COVID-19, the role credit unions could play in the economic recovery and any relevant recommendations.
133. Deputy Jennifer Whitmore asked the Minister for Finance if he will address the issue of late payroll submissions to the Revenue Commissioners by accountancy firms whose business was affected by Covid-19; if the Revenue Commissioners will extend deadlines for late submissions due to Covid-19 interruptions such as in a case (details supplied); and if he will make a statement on the matter. [6962/20]
View answerI am advised by Revenue that all cases which have applied for refunds under the Temporary Wage Subsidy Scheme (TWSS) and which were rejected on the basis of failing to meet the eligibility criteria are reviewed by Revenue.
The TWSS builds on data returned to Revenue through its real-time PAYE system. It must be accepted that the underlying legislation and the scheme itself simply cannot be tailored to meet every individual unique set of circumstances for either employers or employees. The core principles of the scheme, as prescribed in the underlying law, are that –
- the business is suffering significant negative economic impact due to the pandemic,
- the employees were on the payroll at 29 February 2020, and
- the employer had fulfilled its PAYE reporting obligations for February 2020 by 15 March 2020.
Accordingly, the TWSS can only operate in respect of an employee, whether full-time or part-time, who was on the payroll of the employer as at 29 February 2020. Thus, where an employer has not met its statutory PAYE reporting obligations for February 2020 by 15 March 2020, then the employer is not eligible to participate in the scheme. These requirements of the TWSS were critical safeguards against abuse and exploitation of the scheme. PAYE legislation requires employers to report their payroll to Revenue in real time as the payroll is run.
Arising from the ongoing review of specific cases since the TWSS started, it became apparent to Revenue that a number of employers were unable to access the scheme because they failed the 15 March 2020 rule but had qualified under all other conditions of the scheme and are otherwise tax compliant. Given the purpose of the scheme to maintain the link between the employee and employer, Revenue decided, under its care and management provisions, to allow such employers access to the scheme, provided:
- the employees in respect of whom the wage subsidy is claimed were included on the employer’s payroll on 29 February 2020,
- the February 2020 payroll submissions were submitted to Revenue before 1 April 2020, and
- the payroll submissions for all previous months were submitted to Revenue before 15 March 2020.
Having regard to any particular extenuating circumstances that may apply in a specific case, I am advised by Revenue that, having regard to the overall criteria as set out in my reply, Revenue is happy to engage with a business as to how those extenuating circumstances may be able to be addressed for the purposes of the TWSS.
135. Deputy Richard Boyd Barrett asked the Minister for Finance if the cycle-to-work scheme will be amended to eliminate the five year limit in order that those who have had bikes stolen can get a new bike, even if they have not reached the five year limit in the interest of public health and climate change and to encourage the increase of cycling as a preferred mode of transport; if those in receipt of social welfare payments including the Covid-19 payment will be allowed to access a similar scheme; and if he will make a statement on the matter. [7016/20]
View answerSection 118(5G) of the Taxes Consolidation Act 1997 provides for the cycle to work scheme. This scheme provides an exemption from benefit-in-kind where an employer purchases a bicycle and associated safety equipment up to a maximum of €1,000 for an employee to use, in whole or in part, to travel to work.
The purpose of the cycle to work scheme, introduced by the Finance (No. 2) Act 2008, is to encourage more employees to cycle to and from work, or between work places, thereby contributing to lowering carbon emissions, reducing traffic congestion and improving health and fitness levels.
The legislation only allows for one purchase of a bicycle in respect of an employee in a five-year period irrespective of whether the bicycle was used for the full period or not. It operates on a self-assessment basis using straightforward rules. Any deviation from the current system would involve additional administrative procedures for either or both Revenue and employers in relation to the verification of loss, theft, insurance recovery, etc. As this runs counter to the administrative simplicity of the existing provisions, it would not be appropriate to alter the existing scheme.
Anyone obtaining a bicycle under the scheme would therefore be advised to ensure it is covered by insurance.
It is not clear what the Deputy intends as a similar scheme for those in receipt of social welfare payments. Benefit-in-kind is a charge to tax that applies where an employer provides an employee with a benefit such as a bicycle, car or accommodation. As such, an individual in receipt of social welfare payments is not in employment and therefore cannot qualify for the scheme.
136. Deputy Cian O'Callaghan asked the Minister for Finance the amount spent on external consultants by his Department in 2019; the average hourly rate; if caps or limits on such spending are in place; the way in which conflicts of interest are managed; and if he will make a statement on the matter. [7281/20]
View answerMy Department agrees an operational budget each year during the estimates process, this includes an allocation for consultancy expenditure.
Information on consultancy expenditure is regularly published on my Department's website, most recently for Q1 2020.
The amount my Department has spent on external consultants in 2019 is contained in the following table.
Where hourly rates have been charged, these are considered commercially sensitive, and therefore my Department is not in a position to make this information available.
In terms of the management of conflicts of interest, declaration forms are issued to Evaluation Committee members in advance of all tender evaluations taking place. Evaluators are required to declare that they are not aware of any actual or potential conflict of interest with any of the bidders that have submitted tender responses. Any existing conflicts of interest and/or new conflicts of interest that arise during the term of the contract, must be immediately disclosed to the Department’s Compliance Officer.
|
Provider |
Description |
Payment YTD 2019* (€ or €eq.) |
|
Indecon |
Economic Consultancy |
€530,205.03 |
|
William Fry |
Legal Advice |
€389,775.92 |
|
Fitzpatrick Associates |
SME Credit Demand Survey |
€147,477.00 |
|
Merc Partners |
Recruitment Consultancy |
€69,966.26 |
|
Public Appointments Service |
Board Recruitment |
€46,022.50 |
|
Arthur Cox |
Legal Advice |
€38,507.63 |
|
Daniel J. Edelman Ireland Ltd |
Provision of specialist advice on using social media in overseas markets to promote Ireland for Finance |
€24,395.00 |
|
Grant Thornton Consulting Ltd |
A review of the business model of the Department’s in-house Print Room service, with recommendations for a future model of service delivery and opportunities for improvement. |
€23,985.00 |
|
Central Bank of Ireland |
Financial Stability Group’s work on systemic crisis management in 2018 |
€16,810.00 |
|
Europus |
Translation Services |
€334.31 |
|
Total |
|
€1,287,478.65 |
137. Deputy Seán Haughey asked the Minister for Public Expenditure and Reform if the necessary infrastructure is in place at each port and airport in the event the UK does not seek an extension to the Brexit transition period and will from January 2021 trade under WTO rules; and if he will make a statement on the matter. [6277/20]
View answerAs a consequence of Brexit, physical infrastructure will be required for customs, SPS and health checks and controls at Dublin Port, Rosslare Europort and Dublin Airport.
The Office of Public Works on behalf of the Revenue Commissioners; the Department of Agriculture, Food & the Marine; the Department of Health; and the Department of Transport, Tourism & Sport has been developing infrastructure in these ports and airports for the past 18 months.
In the lead up to the end of the January 2020 Brexit deadline, arrangements were finalised to ensure that sufficient infrastructure was in place in Dublin Port, Rosslare Europort and Dublin Airport to provide an emergency response to a no-deal Brexit. Since then work has continued to develop further this infrastructure to ensure that facilities will be in place regardless of the manner of the UK withdrawal.
138. Deputy Sean Sherlock asked the Minister for Public Expenditure and Reform when he expects to receive a report into the Glanmire flood relief scheme. [6574/20]
View answerThe Office of Public Works, under the provisions of the Arterial Drainage Acts, has submitted the proposal for the Glashaboy Flood Relief Scheme, accompanied by an Environmental Impact Assessment Report (EIAR) and Natura Impact Statement (NIS), to the Minister for Public Expenditure and Reform for formal Confirmation.
On foot of the European Union (Environmental Impact Assessment) (Arterial Drainage) Regulations 2019, which were published in Iris Oifigiúl on 27 September 2019, the Minister for Public Expenditure and Reform has undertaken an environmental assessment of the proposed scheme in line with required legislative requirements. This involved an independent assessment of the EIAR / NIS and a public consultation process.
On the 5 May 2020, the Office of Public Works received correspondence from the Department of Public Expenditure and Reform that the independent assessment is now complete. This correspondence has requested, pursuant to section 7(B) sub-section 4 of the 2019 European Union (Environmental Impact Assessment) (Arterial Drainage) Regulations, certain items of further information that are required to complete the process. My Office is currently reviewing the additional information requested with a view to reverting to the Department shortly in respect of same.
The procurement and appointment of a Contractor will be progressed for this scheme following formal Ministerial Confirmation. The flood relief scheme will be funded from within the allocated €1 billion for flood risk management over the period 2018-2027. Provision for the cost of the Scheme is included in the Office of Public Works' multi annual capital allocation.
OPW is committed to funding this project and attends monthly steering meetings to offer every assistance to Cork City Council to ensure a contractor is engaged, and the works commence, as soon as possible.
139. Deputy Carol Nolan asked the Minister for Public Expenditure and Reform if his Department has engaged the use of external consultants from 1 January 2020 to date; the details and costs of such engagements; and if he will make a statement on the matter. [5535/20]
View answerI wish to advise the Deputy that details of the consultancy spend by the Department of Public Expenditure and Reform is regularly updated and published on gov.ie. In this context, details of this spend since the Department’s establishment in 2011 up to the end of April 2020 can be found at the following link: www.gov.ie/en/organisation-information/8b97d6-consultancy-costs/.
140. Deputy Jack Chambers asked the Minister for Public Expenditure and Reform if correspondence will be published from the Secretary General to the Department of Communications, Climate Action and Environment based on a draft of the Climate Action Plan dated 16 April 2019, together with subsequent correspondence received or sent by his Department in this exchange; and if he will make a statement on the matter. [5539/20]
View answerIn the course of supporting the development and implementation of Government policy, in the administration of the Civil Service and in a whole range of other contexts, my Department engages in extensive correspondence with other Departments and public bodies, as well as various stakeholders outside the Civil and Public Service where relevant. This is particularly the case in respect of major whole-of-Government policies with significant expenditure implications, including the Climate Action Plan.
I wish to advise the Deputy that my Department does not publish records of this nature but may release them in specific contexts, including for example on foot of requests received under the Freedom of Information (FOI) Act 2014. In general terms, the FOI Act provides for access, to the greatest extent possible consistent with the public interest and the right to privacy, to records in the possession of public bodies such as my Department. Specific exemptions may apply depending on the circumstances, which, together with timeframes for reply to such requests, are set out in the FOI legislation.
