Written Answers Nos. 103-120
103. Deputy Brendan Griffin asked the Minister for Finance if he will address a matter (details supplied) regarding the pandemic unemployment payment and level 3 restrictions; and if he will make a statement on the matter. [30059/20]
View answerThe design of the Employment Wage Subsidy Scheme (EWSS) reflects the changing environment around the COVID-19 pandemic which has shifted from crisis mode to one of living alongside the virus, in line with the recently announced Resilience and Recovery 2020-2021: Plan for Living with COVID-19.
The Government’s focus has therefore shifted from an employee income support paid via the employer that maintained the existing employee/employer relationship insofar as was possible, to a direct employer subsidy to help support viable firms and encourage employment, including prospective employment of new hires and seasonal workers.
It is appropriate that the level of State subsidy be moderated as many of the strictest public health restrictions on the economy that were in place in April and May have been eased and so it is expected that businesses are able to shoulder more of the economic burden of their businesses, including wages. At the same time, it is recognised that economic outputs are unlikely to return to normal for many businesses for much of the rest of 2020, which is why the Government remains committed to supporting employers by means of a wage subsidy.
A number of new flexibilities have been included in the EWSS, while the rates and eligibility criteria have been modified so that the support is sustainable into the more medium term. In that regard, I would note that the level of subsidy being granted under the EWSS is commensurate with the average payment per worker under the TWSS which had been reducing since the start of June and when the TWSS ceased at the end of August was €282 across all recipients and €225 in the case of first-time recipients.
It is important to emphasise that the adaptation from the TWSS to the levels of support in the EWSS will allow employers to rely on the continuation of support over a longer period of up to 8 months while also ensuring such support is sustainable and affordable.
Finally, for those businesses who need further support, or who experience cash-flow difficulties arising for the timing of the subsidy payments, there are a number of options open to them – including State backed loans which may be repaid using EWSS funds as well as grants. Particular attention is drawn to the comprehensive package of business and employer supports that have been made available as part of the July Stimulus Plan - including the Credit Guarantee Scheme, the SBCI Working Capital Scheme, Sustaining Enterprise Fund, and the Covid-19 Business Loans Scheme.
104. Deputy Louise O'Reilly asked the Minister for Finance further to Parliamentary Question No. 283 of 6 October 2020, if his attention has been drawn to delays in processing VAT refunds on diesel for hauliers from Northern Ireland and other European states who have filled their vehicle here and subsequently applied for a VAT refund. [30063/20]
View answerAs per my response on 6 October 2020 I 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.
In addition 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 had had a long delay and is awaiting payment she should provide the information to Revenue so that the matter can be investigated.
105. Deputy Pa Daly asked the Minister for Finance the steps he will take to assist families who are facing an inordinate number of direct debit and credit-related fees on top of account maintenance fees from banks and financial institutions at a time when they are facing severe financial hardship; and if he will make a statement on the matter. [30070/20]
View answerAll credit institutions in Ireland are independent commercial entities and the imposition of bank fees and charges are decisions to be made by the boards and management of individual banks which need to be run on an independent and commercial basis. You will be aware that, as Minister for Finance, I have no statutory role in relation to the charges applied by credit institutions. Under Section 149 of the Consumer Credit Act 1995 (the Act), as amended, the responsibility for the regulation of bank fees lies with the Central Bank of Ireland.
I am advised by the Central Bank of Ireland that under Section 149 of the Act, a credit institution must notify the Central Bank if they wish to:
- Introduce any new customer charge for providing certain services; or
- Increase any existing customer charge for providing certain services.
Each notification received by the Central Bank is assessed and robustly challenged in accordance with the specific criteria set out in Section 149 of the Act. Having considered the proposed charge(s) under the assessment criteria as set out under the legislation, the charges are either rejected, approved at lower levels than requested by the credit institution, or approved in full. Credit institutions are free to impose any pricing differentials for the service up to the permitted maximum and are free to waive charges at their discretion for commercial or competitive reasons.
Where a regulated entity intends to introduce new charges or increase any existing charges, under provision 6.18 of the Central Bank’s Consumer Protection Code , it must give notice to affected consumers of the introduction of any new charges or of increases in charges, specifying the old and new charge, at least 30 days prior to the charge taking effect. If customers are unhappy with their current account provider for any reason, including cost, they have the right to switch to a different provider. I would encourage all bank customers, particularly those adversely affected by changes in bank charges, to shop around and compare the fees and benefits of the different current accounts available. The Competition and Consumer Protection Commission (CCPC) website provides useful information to assist customers to compare and switch accounts; this website can be accessed at https://www.ccpc.ie/consumers/money-tools/.
Under the Payment Accounts Directive , all Irish banks must make available a basic bank account for people who currently do not have access to a bank account. The basic bank account is free of charge for everyday banking services for the first year. After 12 months, the credit institution may review the amounts lodged to the account over the preceding 12 months, and, where the total of those amounts exceeds the equivalent of the national minimum hourly rate of pay multiplied by 2,080, the credit institution may charge a reasonable fee for the account. The consumer must be given two months’ notice before any such reasonable fee may be imposed.
The Payment Accounts Directive also requires that a consumer must be provided with a Fee Information Document setting out all fees linked to an account, in good time before entering into a framework contract with a consumer. A consumer must also be provided, at least annually, with a Statement of Fees, setting out all fees incurred in respect of the account. These requirements ensure the consumer is fully informed of all fees linked to a payment account. Where a consumer wishes to switch payment accounts, the Central Bank’s Code of Conduct on the Switching of Payment Accounts with Payment Service Providers 2016 sets out the requirements that both the existing and new account provider must adhere to when undertaking the switching process.
106. Deputy Paul McAuliffe asked the Minister for Finance the tax reliefs available to persons who are working from home; and if he is considering further tax credits to support workers in this regard. [30075/20]
View answerThe 2020 Programme for Government: Our Shared Future contains several commitments related to working from home, including an examination of the “feasibility and merits of changing tax arrangements to encourage more people to work remotely”, the responsibility for which falls to my Department. There is also a commitment to the development of a ”national remote working strategy” and to that end, a Remote Working Strategy Inter-Departmental Group has been established. Officials from my Department are included in this group which is chaired by the Department of Business, Enterprise and Innovation. A number of issues are being considered as relevant to these commitments, the results of which will be made public in due course.
In terms of the current tax treatment of the costs associated with working from home, I would note that any such costs incurred wholly and exclusively for the purposes of the business by an employer (for example, the provision of equipment) may be deducted by the employer in the normal course of calculating the tax liability of their business.
From the perspective of the individual employee, there is no specific tax credit available to employees where they work from home. The consideration of the introduction of any such credit would need to balance a number of factors including issues of equity, noting that not every worker is able to work remotely or from home for a variety of reasons including the nature of their work and also the nature of their home environment.
However, I am advised by Revenue that where e-workers incur certain extra expenditure in the performance of their duties of employment remotely or from home, such as additional heating and electricity costs, there is a Revenue administrative practice in place that allows an employer to make payments up to €3.20 per day to such employees, subject to certain conditions, without deducting PAYE, PRSI, or USC. Where employers avail of this facility, they are not required to advise Revenue and therefore the number of employees reimbursed in this manner is not available. Where employers choose to pay more than €3.20, the excess is subject to deduction of PAYE, PRSI and USC.
Revenue have confirmed that PAYE workers using their primary residence as a workplace during Covid-19 restrictions qualify as e-workers for the purposes of this practice.
Revenue also advise that the provision of equipment, such as computers, printers, scanners and office furniture by the employer to enable the employee work from home will not attract a Benefit-In-Kind charge, where the equipment is provided primarily for business use. The provision of a telephone line, broadband and such facilities for business use will also not give rise to a Benefit-in-Kind charge, where private use of the connection is incidental.
Where an employer does not pay €3.20 per day to an e-worker, I am advised that employees retain their statutory right to claim a deduction under section 114 of the Taxes Consolidation Act (TCA) 1997 in respect of actual vouched expenses incurred wholly, exclusively and necessarily in the performance of the duties of their employment. PAYE employees are entitled to claim costs such as additional light and heat in respect of the number of days spent working from home, apportioned on the basis of business and private use.
PAYE workers can claim e-working expenses by completing an Income Tax return at year end. Revenue advise that the simplest way for taxpayers to claim their e-working expenses and any other tax credit entitlements is by logging into the myAccount facility on the Revenue website. I am advised by Revenue that where a deduction in respect of expenses in relation to working from home is claimed in a tax return, the amounts are included in a general ‘Expenses’ field. Therefore, it is not possible to provide the number or value of specific claims in relation to these expenses.
Finally, I am advised that Revenue have published detailed guidance on e-working arrangements in their Tax and Duty manual TDM 05-02-13 e-Working and Tax.
107. Deputy Paul McAuliffe asked the Minister for Finance his plans to lower the VAT rate for the hospitality sector; and if he will make a statement on the matter. [30076/20]
View answerAs the Deputy will be aware, it is a longstanding 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.
108. Deputy Duncan Smith asked the Minister for Finance if an employer remains eligible to recoup the maximum allowable weekly subsidy for an individual employee based on their average revenue net weekly pay, ARNWP, for January and February 2020 as referred to in the Revenue Commissioners’ guidelines on the temporary wage subsidy scheme if the employee had since been subjected to a short-time working week and was in receipt of jobseeker's benefit for days of unemployment during the short-time week; and if he will make a statement on the matter. [30077/20]
View answer109. Deputy Duncan Smith asked the Minister for Finance if the Revenue Commissioners will seek to recoup an overpayment of subsidy in the case of an employee who has been placed on a short-time working week and is in receipt of Department of Employment Affairs and Social Protection benefits and their net pay for each remaining day of paid employment during the week exceeded one fifth of their ARNWP; and if he will make a statement on the matter. [30078/20]
View answerI propose to take Questions Nos. 108 and 109 together.
The Temporary Wage Subsidy Scheme (TWSS) ceased on 31 August 2020 and was replaced by the Employment Wage Subsidy Scheme (EWSS) from 1 September 2020. When operational, the TWSS supported more than 66,000 employers in respect of approximately 664,000 employees at a cost of €2.9 billion to the Exchequer.
The TWSS was predicated on the employer wanting to keep the employees on the payroll and to retain them until business picks up. The TWSS only operated in respect of an employee, whether full-time or part-time, who was on the payroll of the relevant employer as at 29 February 2020.
The amount of the wage subsidy for each employee was based on the average net weekly pay reported by the employer under the PAYE system for January and February 2020. There was no distinction made regarding the wage subsidy amount based on whether the business was closed due to the Covid-19 restrictions or had continued to trade with employees working part-time or continuing to work full-time with similar hours as before the Covid-19 pandemic. There was also no requirement for employers to pro rata the subsidy based on whether the employee was temporarily laid off or working full or part-time. The employer was expected to make best efforts to maintain the employee’s net income as close as possible to normal net income for the duration of the scheme. There was, however, no minimum amount that the employer was obligated to pay as an additional payment in order to be eligible for the scheme, but for Revenue operational systems reasons the employer needed to enter at least €0.01 in gross pay when running its payroll.
The Short-Time Work Support Payment, administered by the Department of Employment Affairs and Social Protection (DEASP), provides access to social welfare support for individuals who have been placed temporarily on a shorter working week, where certification from their employer is provided. The Short-Time Work Support scheme is not a specific Covid-19 measure and did not constitute a claim for duplicate COVID support for the purposes of the TWSS. Thus, an individual’s entitlements to such DEASP support for the days he or she was not working is a matter for DEASP but it had no impact on the individual’s eligibility for the TWSS. Therefore, Revenue will not seek to recoup an overpayment of subsidy in the case of an employee that has been placed on a short-time working week.
110. Deputy Jennifer Murnane O'Connor asked the Minister for Finance if his attention has been drawn to price increases on new developments being imposed on first-time buyers availing of the help-to-buy scheme; and if he will make a statement on the matter. [30158/20]
View answerWith regard to actual housing completions this year, I am conscious that there is likely to be a significant shortfall in 2020 as compared with the targets which were envisaged in the Rebuilding Ireland Action Plan for Housing and Homelessness. It is important therefore that we continue to focus on the delivery of additional housing supply.
The enhancement to the Help-to-Buy (HTB) Scheme introduced as part of the July Stimulus Package aims to help us support construction activity and to get us back on track.
In relation to the potential for house price increases arising from the existence of HTB or the July changes, previous studies carried out by Indecon Economic consultants found that the main driver of house prices was the mismatch between supply and demand rather than the existence of the scheme. While our aim is to move on from this position as quickly as possible, there is still further progress to be made.
112. Deputy Fergus O'Dowd asked the Minister for Finance the measures being assessed to support persons most in need of assistance with regard to the pay and file deadline (details supplied); and if he will make a statement on the matter. [30200/20]
View answerAs the Deputy is aware, Revenue has extended the deadline for customers to file their 2019 self-assessed income tax return and make the appropriate payment in respect of preliminary tax for 2020 and any income tax balance due for 2019. The due date has been extended by four weeks from 12 November 2020 to 10 December 2020. To qualify for the extension, customers must both pay and file through ROS; otherwise the relevant return and payment is due no later than 31 October 2020.
However, as the Deputy may be aware, it is a longstanding 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.
113. Deputy Neale Richmond asked the Minister for Finance if he has considered reintroducing the tax deductions on donations for charities in view of the shortfall many charities are facing due to the Covid-19 pandemic; and if he will make a statement on the matter. [30208/20]
View answerSection 848A of the Taxes Consolidation Act, 1997 provides that where an individual makes a charitable donation, the approved charitable body receiving it can claim a refund of income tax paid on that donation at a blended 'grossed-up' rate of 31%. The requirements of the scheme include:
- A minimum donation of €250 per annum must be made;
- The donor or anyone connected with the donor cannot get a benefit of any kind resulting from the donation; and
- The donor must pay income tax of an amount equal to the income tax on the grossed up amount of the donations in order for the body to receive a refund of tax.
I believe that providing the relief directly to the charity is more effective in supporting the aims of the charity and more equitable as regards individual taxpayers than directing the relief to the donor.
Companies are entitled to claim a corporation tax deduction in respect of donations to eligible charities; however, in these circumstances the charity itself does not claim tax relief from Revenue.
114. Deputy Seán Canney asked the Minister for Public Expenditure and Reform if a single authority to manage the River Shannon will be appointed to address issues including water level and maintenance of channels; and if he will make a statement on the matter. [29952/20]
View answerThe Shannon Flood Risk State Co-ordination Working Group was established by Government Decision in 2016. The Group was established, at that time, following severe flooding arising from exceptional weather conditions from December, 2015 to January, 2016.
The Catchment Flood Risk Assessment and Management (CFRAM) Programme and the Flood Risk Management Plans (FRMPs) have informed the work of the Group which was established to support the existing plans in place and planned to address flooding and to enhance the ongoing co-operation of all state agencies involved with the River Shannon.
On its establishment, a priority for the Group was to develop a Work Programme that was informed through public consultation days. The Programme together with local knowledge demonstrated the extensive range of activities and co-ordination by all State Agencies already underway to jointly and proactively address flood risk along the Shannon. The Group’s Annual Work Programmes are available at www.opw.ie
The Group has taken a number of significant decisions since its establishment including:
- Targeted maintenance at various locations along the River Shannon.
- A study to examine the benefits of removing constrictions resulting in lower summer water levels through the Shannon Callows, to help address the summer flooding in this area while maintaining the appropriate navigation requirements.
- A study to examine the cause, degree and rate of restriction downstream in the Lower Shannon.
- Trial on lowering of lake levels in Lough Allen to help alleviate any significant flooding event that may occur.
- Preliminary assessment of the potential for strategic maintenance on the River Shannon.
The ESB is responsible for managing the water levels on Lough Allen, Lough Ree and Lough Derg. The levels in between the lakes are managed by Waterways Ireland for navigation purposes. Both organisations are members of the Group and communicate on a daily basis to ensure a co-ordinated approach to managing water levels.
In 2016, the Group took a decision to trial the lowering of the lake levels on Lough Allen during the Winter period to help mitigate potential flood risk. A protocol was agreed between ESB, Waterways Ireland and the OPW to lower the late Autumn and Winter minimum lake levels in Lough Allen by approximately 0.7 metre subject to favourable weather conditions. The Group has agreed to continue the trial on a temporary basis pending the completion of a flood relief scheme for Carrick on Shannon.
In October 2019, the Group agreed that the Government be advised that €7m was to be provided for a strategic programme of maintenance and the removal of constrictions or ‘pinch points’ on the bed of the River Shannon at the Callows Region between Athlone and Meelick Weir. Progression of these works will be subject to the full environmental assessments required and planning consent to proceed. The decision to undertake these projects was noted by the Government in December 2019. Waterways Ireland has advised that it has commenced work on advancing the various interventions for these works with implementation expected to commence in 2021.
115. Deputy Paul Kehoe asked the Minister for Public Expenditure and Reform if an application has been received from a county council (details supplied); and if he will make a statement on the matter. [29966/20]
View answerThe management of the coast line is a matter for the individual Local Authorities. Local Authorities may undertake works using their own resources or, if appropriate, apply for funding to the Office of Public Works or other Government Departments, having regard to the economic assets and infrastructure at risk and to be protected.
With regard to the area referred to in the Deputy's question, I am advised that no application has been received from the County Council.
116. Deputy Claire Kerrane asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media if funding is available to a local authority in the case of a facility that it owns that is at risk of closure (details supplied); and if she will make a statement on the matter. [30140/20]
View answerThe COVID-19 pandemic has had a profound impact on Ireland's sport and leisure sector. I regret that the necessary public health restrictions have presented serious challenges for the operators of sports and recreation facilities including local authority leisure centres. These facilities are hugely valuable to communities throughout the country and play a major role in supporting people's health and wellbeing. I am pleased that in Level 3 of the Resilience and Recovery Plan, all gyms, leisure centres and swimming pools are permitted to open. I hope that they will continue to serve their communities through the winter months.
As part of the July Jobs Stimulus, I announced a special fund of €2.5 million to support the reopening of publicly accessible swimming pools in recognition of the particular challenges pool operators face in reopening to the public. This funding will be administered by Sport Ireland. A grant scheme is currently being drafted. Full details of the scheme and the application process will be announced shortly.
117. Deputy Darren O'Rourke asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media if her attention has been drawn to the findings of a study (details supplied) and its follow-up reports; the steps she is taking to address the linguistic emergency in intergenerational transmission of Irish and its use in social networks; and if she will make a statement on the matter. [30284/20]
View answerThe study to which the Deputy refers was commissioned by my Department in 2004 and published in 2007.
In order to address a key finding of the study and further underpin the ongoing work of both my Department and other agencies in support of the language both within Gaeltacht regions and nationally, the language planning process was established and accorded statutory footing under the Gaeltacht Act, 2012.
Under the process which is currently underway across all 26 Gaeltacht regions and a number of Gaeltacht Service Towns, language plans are being prepared and implemented in support of the language at community level, with ongoing investment on the part of my Department and with the assistance of both Údarás na Gaeltachta and Foras na Gaeilge respectively.
To date, of the 26 Gaeltacht Language Planning Areas established under the process, plans in respect of 18 have been approved, as have plans in respect of two Gaeltacht Service Towns.
Both the language planning process, and the systematic implementation of the Policy on Gaeltacht Education 2017-2022, which is being spearheaded by the Department of Education and Skills, represent key elements in the overall suite of measures currently being implemented in support of the language in Gaeltacht regions as set out in the Government's Action Plan for the Language - Plan Gníomhaíochta 2018-2022 - which my Department published following Government approval in 2018. This comprehensive action plan was undertaken in order to further accelerate and better coordinate the implementation of the overarching 20-Year Strategy for the Irish Language 2010-2030 which represents Government policy in relation to the language and Gaeltacht regions.
The plan contains over 180 measures to be implemented over its 5-year lifespan across the nine areas of action identified in the overarching strategy.
With the publication last week of the inaugural annual progress report on the implementation of the Action Plan, it is apparent that substantial progress is being made on the part of 60 or so stakeholders to advance the implementation of all measures contained in the plan and that there is now a greater recognition than ever that the plan is cross-departmental and involves every Irish language and Gaeltacht organisation in one way or another.
While Census 2016 results in respect of Irish language usage within Gaeltacht regions point to ongoing and significant challenges facing the language, I remain confident that with the advances being made to implement the action plan, including a recast approach in support of the language within the domain of the public service as set out in the Official Languages (Amendment) Bill 2019, will yield results for the collective and ongoing efforts being made to support the Irish language into the future.
As a consequence of the additional exchequer funding being provided under Budget 2021, my Department, Údarás na Gaeltachta and Foras na Gaeilge will further advance work programmes in support of the Action Plan to the overall benefit of the language and Gaeltacht regions.
In the interests of completeness I might also point out to the Deputy that the measures contained in the Action Plan represent a baseline and that it is envisaged that additional initiatives and measures can be undertaken as additional resources become available.
118. Deputy Brendan Griffin asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media if she will address a matter (details supplied); and if she will make a statement on the matter. [29594/20]
View answerAs part of the €70 million Covid-19 funding package in place for the sport sector, a Resilience Fund of up to €15 million is being made available to support sports clubs that find themselves in need of assistance to avoid closing. This funding will be delivered by Sport Ireland through the recognised National Governing Bodies of Sport, in this case the FAI.
The establishment of the eligibility criteria for the scheme is a matter for Sport Ireland. I had no role in that regard. I am informed by Sport Ireland that they provided NGBs, including the FAI, with detailed guidelines around the resilience fund scheme including the eligible costs and Sport Ireland’s specific information requirements. The overarching principle of the scheme is to replace lost income from sporting activity due to COVID-19.
The closing date for applications to Sport Ireland under the COVID 19 grant schemes was September 14. I understand that a large number of applications was received. 39 National Governing Bodies applied on their own behalf or on behalf of their member clubs. Sport Ireland is currently processing and validating the applications. The process will be complete by the end of October and an announcement on allocations will be made at that time.
I have referred the Deputy's question to Sport Ireland for additional information on this matter. I would ask the Deputy to contact my office if a reply is not received within 10 days.
119. Deputy Chris Andrews asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media the process for the appointment of a recruitment firm (details supplied) as the search partner for the selection of independent directors to a new 12-person board; and if this contract was put out to public tender. [29641/20]
View answerAs Minister for Tourism, Culture, Arts, Gaeltacht, Sport and the Media, I have no function or role in the appointment of the independent directors of the organisation referred to by the Deputy.
120. Deputy Jennifer Whitmore asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media her plans to address the concerns of tour operators undergoing difficulties as a result of the Covid-19 pandemic; and if she will make a statement on the matter. [29646/20]
View answerI understand the Deputy has clarified that this PQ is in relation to the ITOA (Incoming Tour operators association).
I recently met with the ITOA and I am acutely aware of the impact Covid-19 is having on Tour Operators and on the Tourism sector as a whole. Tour operators provide a vital service to the tourism industry and are important ambassadors in the tourism experience and promoting our excellent tourism product. We will need them when the recovery begins.
Along with my colleagues in Government, I have taken a number of measures to help the tourism sector survive this current crisis. The July Stimulus Package introduced significant measures to help support businesses to recover following the devastating impacts of the COVID-19 crisis. Tourism enterprises will also benefit from wider horizontal supports such as the new Employment Wage Support Scheme, liquidity and enterprise investment measures, warehousing of tax liabilities and the extension for a further three months of the waiver of commercial rates.
All of these measures have helped the sector. I appreciate, however, that severe challenges remain and we need to continue to examine ways to ensure that businesses survive and recover. The Tourism Recovery Taskforce appointed in May has just submitted its report to me and I am glad to say that a number of important measures have been delivered in today's Budget including: a reduction in the VAT rate for the sector, business continuity support for strategic businesses, as well as a further extension of the rates waiver to the end of the year. Based on today's Budget allocations Fáilte Ireland will now be working with the sector to support strategic tourism businesses.
