Written Answers Nos. 283-297
283. Deputy Louise O'Reilly asked the Minister for Finance if his attention has been drawn to the fact that processing VAT refunds on diesel for haulers has increased from three months to nine months; if his further attention has been drawn to the significant difficulties for haulers and the added difficulties of the Covid-19 crisis; and if he will make a statement on the matter. [28767/20]
View answerI am advised by Revenue that under the terms of the Diesel Rebate Scheme (DRS), qualifying road transport operators submit their claims, via an online system, during the three months following when the transaction took place. Once the claims are received by Revenue, they are normally processed and paid within eight weeks following completion of the necessary validation checks.
Revenue has also confirmed to me that standard (non-DRS related) VAT Repayments across all sectors are generally processed within twenty days. However, on occasion, Revenue may require clarification or further information regarding a claim and this can delay repayment depending on the timing and accuracy of the responses received from the business. If the Deputy is aware of a claim that is awaiting payment for nine months, she should provide the information to Revenue so that the matter can be investigated.
Regarding the Deputy’s comments on the difficulties being experienced by hauliers arising from Covid-19, the Financial Measures (Covid-19) (No. 2) Act 2020 put on a statutory footing the arrangements for the deferral or ‘warehousing’ of tax debts, which is available to any businesses, including hauliers, that are impacted negatively by the pandemic.
The legislation provides that outstanding VAT and PAYE (Employer) liabilities incurred during the period of restricted trading due to Covid-19 can be deferred for twelve months after resumption of trading. Rather than the normal interest rate of c. 10% per annum on such liabilities, interest on ‘warehoused’ debts is applied at 0% during the 12 month ‘warehousing’ period and 3% thereafter until the liabilities are paid. There is currently €1.8 billion of debt ‘warehoused’ under the scheme, which is a very significant cash flow assistance to businesses.
Access to the ‘warehousing’ arrangements is dependent on all outstanding tax returns being filed and current taxes being paid on a timely basis once trading resumes. Businesses that avail of the ‘warehousing’ scheme also qualify for a Tax Clearance Certificate if they otherwise meet the normal qualifying conditions. This gives them access to other Covid-related supports, including the Employment Wage Subsidy Scheme.
As a further support measure for businesses, including hauliers, I introduced a reduced annual interest rate of 3% for certain tax debts as part of the July 2020 Jobs Stimulus Package. This rate represents a significant reduction from the standard 8% and 10% rates that normally apply to such liabilities and is applicable across all tax-heads and outstanding debts that cannot be ‘warehoused’, for example older liabilities and tax debts not associated with Covid-19. The interest rate reduction is a key incentive to businesses to bring their tax affairs into order, be tax cleared, and thereby become eligible for the other Covid-19 related supports that are available.
To avail of the reduced 3% rate, businesses are required to agree a payment arrangement with Revenue by 31 October 2020 (extended from 30 September 2020). Revenue has advised me that almost €50m of non-Covid-19 related tax debt is now covered by phased payments incorporating the reduced 3% rate.
284. Deputy Neale Richmond asked the Minister for Finance if he will consider implementing an optional 40% rate of automatic withholding tax for self-employed persons providing services to the State at the option of the taxpayer; and if he will make a statement on the matter. [28771/20]
View answerI assume that the Deputy is referring to Professional Services Withholding Tax (PSWT). PSWT was introduced in 1987 and is a withholding tax which provides for the deduction at source of tax at the standard rate of income tax (20%) from gross payments made by accountable persons for certain professional services.
Accountable persons include Government Departments and Offices, Local authorities, the Health Service Executive, authorised Health Insurers and commercial and non-commercial semi-State bodies and their subsidiaries.
The definition of professional services covers a wide range of services such as medical, architectural, engineering, financial, legal and geological services.
PSWT is an interim tax and PSWT deducted is allowed as a credit against Income Tax or Corporation tax of the individual or company that has suffered it.
As the Deputy may be aware, it is a long-standing practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.
285. Deputy Paul Murphy asked the Minister for Finance if he will amend the measures which provide for staycation payments to render them payable as a grant rather than as a tax rebate in order that persons on pensions or other benefits whose incomes are below the tax threshold can also avail of the grant. [28785/20]
View answerThe introduction of grant measures in this sector would be a matter for the Minister for Media, Tourism, Arts, Culture, Sport and the Gaeltacht.
With regard to the Stay and Spend Tax Credit, the Deputy will be aware that, within the tax system, the normal position is that a tax credit can only benefit a person who has a tax liability. In the case of the Stay and Spend Tax Credit, however, special arrangements have been made to extend the potential benefit as widely as possible so that, even where a person does not have an income tax liability, he or she may still benefit by virtue of having a USC liability. The position is that a full-time minimum wage worker will be able to absorb fully the Stay and Spend Tax Credit in either 2020 or 2021. In fact, a person who earns 75% of the minimum wage in the year, for example a person working part-time for 29.25 hours per week on the minimum wage, will also be able to fully absorb the credit in either 2020 or 2021.
286. Deputy Catherine Murphy asked the Minister for Finance if he has engaged a third-party company in each of the years 2017 to 2019 and to date in 2020 to conduct online and or social media monitoring and or provide reports on social media coverage of his Department; if so, the cost of same; and if the name of the social media platforms being monitored will be provided. [28916/20]
View answerI can advise the Deputy that my Department’s Press Office engaged KANTAR Media Services to provide media monitoring services during the years 2017 to 2019, and to date in 2020. The media monitoring service covers newspapers, including their online content, but does not cover social media. The costs (inclusive of VAT) associated with the provision of this service are €13,782.20 in 2017, €8,418.29 in 2018, €9,988.39 in 2019, and €5,688.17 to date in 2020.
287. Deputy Catherine Murphy asked the Minister for Finance the number of staff in his Department on sick leave between March and September by month in 2019 and to date 2020; the pay arrangements that exist for staff on sick leave for an extended period of time; the number of sick days accounted for by his Department over the period; and if he will make a statement on the matter. [28934/20]
View answerI wish to inform the Deputy the departmental sick leave figures for March 2019 and 2020 have not yet been validated with the Department of Public Expenditure and Reform. This information is not available at present.
288. Deputy Patricia Ryan asked the Minister for Finance the details of his meeting with a person (details supplied) on 1 July 2020; and if he will make a statement on the matter. [28945/20]
View answerAs the Deputy will appreciate, both as Minister for Finance and since the 9th July 2020, as President of Eurogroup, I have been in regular contact with other EU Finance Ministers and key figures across the various EU institutions with regard to current issues particularly on the response to the pandemic and macroeconomic developments.
My teleconference meeting with Mr. Klaus Regling on 01 July 2020 was a courtesy call to inform him that I had put my name forward for the position of Eurogroup President. During the call, I outlined my vision for the work of the Eurogroup and the key issues over the two and a half year term of the Eurogroup Presidency.
As the Deputy will be aware, Mr. Regling is the Managing Director of the European Stability Mechanism (ESM), the euro area crisis resolution mechanism. Mr. Regling participates in meetings of the Eurogroup in his capacity as Managing Director of the ESM.
The teleconference meeting was one of a series of such meetings during my campaign for the position of Eurogroup President, where I spoke with the many of the euro area Finance Ministers, who make up the membership of the Eurogroup, as well as the representatives of the European institutions that participate in the Eurogroup.
289. Deputy Richard Boyd Barrett asked the Minister for Public Expenditure and Reform the estimated full year cost of paying TDs all salary increments due between now and the end of 2021. [28127/20]
View answerNo costs arise as salary increments for members of the Oireachtas were abolished under the provisions of section 2 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices Act 2009 (No. 29 of 2009), effective from the commencement of the 31st Dáil / 24th Seanad in 2011.
290. Deputy Holly Cairns asked the Minister for Public Expenditure and Reform further to the visit by the Minister of State for the OPW, if he will seek reports from the local authorities on the recent flooding events in west County Cork during August 2020 to address flood mitigation works for the areas concerned. [28254/20]
View answerReports on flood events are prepared for Government by Department of Housing, Local Government and Heritage, in line with the Major Emergency Management framework. A report on “Severe Weather & Flooding August 2020” was prepared by that Department for discussion at the Government Task Force Meeting on Emergency Management in early September.
Nonetheless, the Office of Public Works and Cork County Council remain in close contact following the flood events in August of this year. I visited areas in West Cork affected by the flood events in August at the time and saw the devastating effects such events have on communities.
My Office has since received an initial report on the recent flooding in Bantry, with a final report expected shortly. Bantry was identified for a potential flood relief scheme in the Flood Risk Management Plan for the area, which was published in 2018, and Cork County Council expects to go to tender shortly for the appointment of a consultant to take the development of that scheme forward.
Reports on the events that occurred in Bandon and Skibbereen have also been sought from design consultants for the flood relief schemes in those towns respectively, although the events in these towns were not directly related to the flood relief schemes, which are close to completion.
My Office also manages a Minor Flood Mitigation Works and Coastal Protection Scheme – to provide funding to local authorities for small, localised schemes in areas impacted by river and coastal flooding – over €39m has been provided since the Scheme started in 2009. Local Authorities are encouraged to avail of this Scheme where possible to benefit such areas. Should Cork County Council submit applications for the areas recently affected, they will be given every consideration.
291. Deputy Paul Kehoe asked the Minister for Public Expenditure and Reform the reason some equipment in a park (details supplied) has been removed while the same equipment is in other OPW sites; and if he will make a statement on the matter. [28379/20]
View answerTwo items of play equipment have been removed on Health and Safety grounds as they posed a danger to children. Firstly, a pylon carousel developed a large hole through which children could fall. OPW assessed the item in question and established that the equipment had deteriorated due to extensive use. The other item is a disabled swing seat and this has been removed due to a worn safety strap.
Due to the Covid -19 pandemic it was difficult initially to source replacement equipment. However, I am pleased to advise that OPW is finalising the procurement of replacement items to be installed before the end of the year.
292. Deputy Paul Kehoe asked the Minister for Public Expenditure and Reform when a premises in an OPW site (details supplied) will be up for tender to rent and or lease out; and if he will make a statement on the matter. [28380/20]
View answerThe Café concession at John F. Kennedy Arboretum operates on a seasonal basis and normally opens between March and mid-November of each year. The last trading period concluded in November 2019.
OPW had planned to tender this concession opportunity in March 2020 but this was postponed due to the outbreak of Covid-19. OPW is currently finalising tender documentation with a view to advertising this concession opportunity by public tender before the end of the year. It is hoped that the successful bidder will be in a position to open the café for the 2021 season subject to the prevailing health advices and Government restrictions at the time.
During this recent period of closure of the café, OPW has taken the opportunity to carry out a survey of the premises to identify any necessary works that might be required to achieve compliance with the COVID-19 related operational guidance for social distancing, sanitisation etc. These minor works will be undertaken early in 2021.
293. Deputy Paul Kehoe asked the Minister for Public Expenditure and Reform the status of the flood relief scheme in Enniscorthy, County Wexford; when he expects construction to start; if an estimate of the full costs involved will be provided; and if he will make a statement on the matter. [28381/20]
View answerThe Enniscorthy (River Slaney) flood defence scheme is being progressed by Wexford County Council on behalf of the Commissioners of Public Works as a scheme under the Arterial Drainage Acts 1945 and 1995. This is a significant scheme within the Office of Public Works €1 billion flood relief investment programme, and on completion will protect 236 properties in the town.
The Scheme requires formal confirmation to proceed from the Minister for Public Expenditure and Reform (MPER). This is a statutory requirement under the Arterial Drainage Acts, which now, under the recent European Union (Environmental Impact Assessment) (Arterial Drainage) Regulations 2019, also require the MPER to carry out an Environmental Impact Assessment (EIA) of the proposed Scheme. This now involves, inter alia, a formal review by MPER of the Environmental Impact Assessment Report (EIAR) prepared by the Commissioners and recently submitted (along with a Natura Impact Statement) to the MPER as part of the formal confirmation process.
The River Slaney (Enniscorthy) Flood Relief Scheme is currently awaiting formal Confirmation to proceed from The Minister for Public Expenditure and Reform. The statutory consultation period required in relation to this process has recently been completed by the Department of Public Expenditure and Reform, and any relevant observations will be taken into consideration. While it is not possible to give a construction start date until such time as the scheme is formally confirmed, Wexford County Council and the OPW are working together to ensure that the procurement of a Contractor for the flood relief works will be completed as soon as practicable after the confirmation of the scheme. The overall budget for the scheme is €50.7m, provision for which has been made in the OPW multi Annual Capital Budget.
294. Deputy Paul Kehoe asked the Minister for Public Expenditure and Reform the status of the flood relief scheme for Wexford town, County Wexford; and if he will make a statement on the matter. [28382/20]
View answerThe Wexford flood relief scheme is being progressed by Wexford Co. Council with finance and advice from the Office of Public Works. A tender competition to appoint consultants was completed on 9th July 2020 and the tender assessment board met in August to review the submissions. WCC are currently compiling the tender assessment report for the OPW with a view to identifying the successful tender in the coming weeks.
The consultants will then prepare the design of the proposed works to bring the project forward for submission for planning and other relevant statutory consents, and subject to such consents, to detailed design, tendering and construction.
295. Deputy Paul Kehoe asked the Minister for Public Expenditure and Reform the status of the flood relief scheme for Rosslare Strand, County Wexford; and if he will make a statement on the matter. [28383/20]
View answerThe Office of Public Works in conjunction with Wexford County Council have been progressing options for coastal erosion protection works along Rosslare Strand to the seaward side, and flood defence works to the landward side of the spit in Rosslare.
The Commissioners of Public Works have now formally approved funding in the amount of approximately €600,000 to engage consultants to prepare the design of the proposed works to bring the project forward for submission for planning and other relevant statutory consents, and subject to such consents, to detailed design, tendering and construction, with total funding of €6.4m to be made available should a viable scheme be identified.
Wexford County Council are currently working on tender documents to advertise for the design consultant in the coming months.
296. Deputy Mattie McGrath asked the Minister for Public Expenditure and Reform the Garda stations within the Tipperary division that were refurbished by the OPW over the past 18 months; the nature of works carried out in each station; if each of the refurbishment works are completed or still ongoing; and if he will make a statement on the matter. [28397/20]
View answerI can confirm that the Office of Public Works has carried out refurbishment works to 19 Garda Stations in the Tipperary Division between September 2019 and October 2020. Details of these works are given below and included works funded by both the Office of Public Works and An Garda Síochána.
297. Deputy John McGuinness asked the Minister for Public Expenditure and Reform further to Parliamentary Question No. 93 of 30 June 2020, if the LRC recommendation (details supplied) will be honoured; the action taken in the past seven years by his Department to engage with the employees concerned to identify suitable vacancies and to match the vacancies with this cohort of employees, some of whom have been on the re-deployment panel for that period; the number on the panel; if a senior official from his Department will be appointed to assist the staff concerned to be redeployed; and if he will make a statement on the matter. [28497/20]
View answerAs the Deputy will be aware, the Public Service Agreements (PSAs) provide for agreed redeployment arrangements to apply in the civil service and in other parts of the public service. My Department remains responsible for redeployment in the civil service and non-commercial state bodies, and these redeployments panels are operated by the Public Appointments Service (PAS). My Department are in contact with both the Department of Transport and PAS in regard to the redeployment of the staff members.
It is important to note that to date a total of 33 staff members have been redeployed from Shannon Development.
LRC recommendation 21632 continues to be implemented. There are currently 11 staff members on the panel, with only 4 of these staff pre-dating the LRC recommendation.
These staff will continue to be redeployed within the Public Service under the terms of the PSAs. However, it remains the position that these staff can only be redeployed if and when suitable vacancies become available, primarily within this region. It should also be noted that vacancies in regional locations, particularly at higher grades, tend to be fewer.
I am advised that, further to Parliamentary Question No. 93 of 30 June 2020 where one staff member declined an offer of redeployment, an offer is currently being advanced to another staff member.
The redeployment policy and scheme is currently being reviewed by my Department, in collaboration with PAS.
