Written Answers Nos. 261-279
261. Deputy Duncan Smith asked the Minister for Finance the amount of relief a person will receive from the new e-working tax relief; the level of expenditure on heating, electricity, broadband and other vouched expenses required to qualify for €3.20 a day that could be paid by the employer; and if he will make a statement on the matter. [36209/20]
View answerIn terms of the current tax treatment of the costs associated with working from home, the position is 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 there has been no recent change in policy in relation to this payment. This administrative practice has been in place for some time and the choice of whether to make the payment of €3.20 was, and still is, at the discretion of the employer.
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.
As I announced on Budget day, in addition to these existing measures, Revenue have agreed to allow broadband to qualify for this relief. This apportionment is based on the number of days the person spent working from home in year with 30% of the apportioned value accepted by Revenue as related to work in the home.
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.
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.
Finally, the 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.
264. Deputy Fergus O'Dowd asked the Minister for Finance the additional ring-fenced funding to be provided by his Department to domestic violence services in budget 2021 in order that services can respond adequately to the shadow pandemic of domestic violence through Covid-19 and beyond; and if he will make a statement on the matter. [36342/20]
View answerI can advise the Deputy that my Department is not responsible for setting funding for domestic violence services and therefore did not apportion funding under the 2021 Budget.
267. Deputy Ged Nash asked the Minister for Finance his plans to review the arrangements under the relationship framework in respect of the relationship between him and a bank (details supplied) in view of Covid-19 and the upcoming national economic plan; his views on whether the State-owned bank could offer business and personal loans at ECB interest rates; and if he will make a statement on the matter. [36730/20]
View answerAs the Deputy is aware as Minister for Finance I have no role in the commercial decisions made by the banks, including the structure and level of pricing for their various product offerings. This applies equally to the banks in which the State has a shareholding.
Decisions in this regard are the sole responsibility of the board and management of the banks which must be run on an independent and commercial basis. The independence of banks in which the State has a shareholding is protected by Relationship Frameworks which are legally binding documents that cannot be changed unilaterally. These frameworks, which are publicly available, were insisted upon by the European Commission to protect competition in the Irish market.
I would say however that any suggestions that banks in Ireland or anywhere in the Eurozone for that matter, can offer customer lending rates at zero or close to that level which is where the ECB main lending rate is, are misplaced. Banks fund themselves from a range of sources with ECB borrowing being only a small fraction of their total balance sheet for sustainability reasons. Banks also need to cover their operating costs (staff, IT etc) and the cost of holding capital raised from the debt markets as well as shareholders.
I would obviously like to see borrowing rates that are as low as possible for Irish customers particularly in the current difficult environment.
268. Deputy Ged Nash asked the Minister for Finance the total value in cash terms of the support availed of by a company (details supplied) under the temporary wage subsidy scheme; his views on whether this was an effective use of public funding in view of a recent report (details supplied); and if he will make a statement on the matter. [36731/20]
View answerThe Temporary Wage Subsidy Scheme (TWSS) was in place from 26 March to 31 August 2020 to support firm viability and preserve the relationship between the employer and employee insofar as possible.
The Deputy will be aware that under Section 851A of the Taxes Consolidation Act 1997, Revenue is precluded by reason of its taxpayer confidentiality obligations, from providing any details in relation to the company in question. Notwithstanding this obligation, section 28(8) of the Emergency Measures in the Public Interest (Covid-19) Act 2020 required Revenue to publish a list of the name and address of all employers who registered for and received funding under the TWSS. This legislative requirement did not extend to the publication of the amount of subsidy paid to individual employers registered for, and in receipt of, the TWSS.
The list of the names and addresses of the employers that received TWSS payments is available at on Revenue’s website: https://www.revenue.ie/en/employing-people/twss/list-of-employers.aspx
The Deputy should be aware that while information in relation to the amount of subsidy paid to an employer is not publicly available, individual employees can see the amount of TWSS claimed by their employer on their behalf and included in their wages/salaries by examining their payslip or by logging on to their online Revenue myAccount.
Questions relating to an individual’s entitlements and rights in an employment context, what wages an employer may be legally obliged to pay employees in respect of hours worked and an employer’s capacity to pay wages to employees in light of the impact of the Covid-19 pandemic on the employer’s business are all matters that are outside the remit of the TWSS.
I wish to emphasise that the information outlined above relates to the general operation of the EWSS and does not relate to any one employer or a small group of employers within any one industry.
269. Deputy Ged Nash asked the Minister for Finance his views on the policy of banks requesting mortgage applicants to confirm whether their employer is seeking State Covid assistance through the employment wage subsidy scheme; his views on whether banks may use the publication of the list of firms availing of the scheme to deny entire cohorts of workers the opportunity to obtain mortgages; his plans to address the issue; and if he will make a statement on the matter. [36732/20]
View answerI have met with the CEOs of the banks on a number of occasions since the pandemic arose to discuss the measures banks and other regulated lenders can put in place to assist their borrowers who are economically impacted by COVID-19 and also the need to continue to support overall credit and lending in the economy, including new residential mortgage lending. In regard to the specific issue of new mortgage lending, the three main retail banks assured the Tánaiste, Leo Varadkar T.D., Minister McGrath and myself at meetings last July that they were considering mortgage applications and mortgage drawdowns in relation to their customers who were on the Temporary Wage Subsidy Scheme (and which has now been replaced by the Employment Wage Subsidy Scheme) on a case by case basis and that they are taking a fair and balanced approach.
The Central Bank has also advised that it also 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. As indicated, lenders continue to process mortgage applications and have supports in place to assist customers impacted by COVID-19. Therefore, if mortgage applicants have any queries or concerns about the impact of COVID-19 on their mortgage application, they should in the first instance contact their lender directly on the matter.
However, within the parameters of the regulatory framework, as set out below, the decision to grant or refuse an individual application for mortgage credit is a commercial decision to be made by the regulated entity. Also a formal loan offer may contain a condition that would allow the lender to withdraw or vary the offer if in the lender’s opinion there is any material change in circumstances prior to drawdown. In such cases, the decision to withdraw or vary the offer is also a commercial and contractual decision for the lender.
The 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 with a view to verifying the prospect of the consumer being able to meet his or her obligations under the credit agreement. The CMCAR further provide 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. The Code specifies that the affordability assessment must include consideration of the information gathered on the borrower’s personal circumstances and financial situation.
Where a lender refuses a mortgage application, the CMCAR requires that the lender must inform the consumer without delay of the refusal. In addition, the Code requires that the lender must clearly outline to the consumer the reasons why the credit was not approved, and provide these reasons on paper if requested.
If a mortgage applicant is not satisfied with how a regulated firm is dealing with them, or they believe that the regulated firm is not following the requirements of the Central Bank’s codes and regulations or other financial services law, they should make a complaint directly to the regulated firm. If the mortgage applicant is still not satisfied with the response from the regulated firm, he or she can refer the complaint to the statutory Financial Services and Pensions Ombudsman.
270. Deputy Ged Nash asked the Minister for Finance if he or the regulator have plans to develop a public information campaign to highlight the potential savings available through mortgage switching as outlined in a recent Central Bank report; and if he will make a statement on the matter. [36733/20]
View answerThe Department of Finance, as part of its remit to ensure that consumers are protected within the financial sector in Ireland, facilitates the Switch Your Bank public awareness campaign. The purpose of the Switch Your Bank public awareness campaign is to raise awareness and promote customer switching of financial products. AIB and Permanent TSB provide the funding for the campaign as part of a range of competition measures agreed with the European Commission under their respective EU restructuring plans. Two phases have been successfully delivered to date, on time and to budget, with advertisements running on TV, radio and online supported by a dedicated website, www.switchyourbank.ie.
The final phase of the campaign, which will commence in the new year, moves away from promoting awareness on the benefits of switching and focuses on identifying and developing trial tools which will better enable consumers to complete their switches. My Department is currently undertaking a tender competition, using the services of the Office of Government Procurement, to engage a firm to complete this research.
The Central Bank has advised me that while financial education is within the remit of the Competition and Consumer Protection Commission (CCPC), the Central Bank is committed to raising awareness of the savings that consumers can make by switching their mortgage, as is evidenced by the recent publication of the Economic Letter entitled Room to improve: A review of switching activity in the Irish mortgage market .
The Letter estimates the potential for savings available to mortgage holders and highlights some of the potential barriers to mortgage switching in Ireland. The research undertaken by the Central Bank demonstrates that a large number of mortgage holders could see significant reductions in repayment costs by switching. The Letter also highlights that behavioural characteristics may pose a barrier to customer engagement, and that those with lower levels of financial literacy and education are more likely to exhibit a high degree of inhibition to switching.
The Central Bank has also published an infographic and explainer to raise consumer awareness and understanding of mortgage switching rules.
The Economic Letter and associated activity is building on work undertaken in previous years to promote mortgage switching.
The Central Bank has made amendments to the consumer protection framework to help consumers make savings on their mortgage repayments, provide additional protections to consumers who are eligible to switch, and facilitate mortgage switching through enhancing the transparency of the mortgage framework.
Following a public consultation in 2017, the Central Bank introduced changes to the Consumer Protection Code 2012 (the Code) by means of the Addendum to the Consumer Protection Code 2012 (June 2018). The new and enhanced requirements took effect on 1 January 2019. The changes made to the Code are as follows:
- For consumers with fixed rate mortgages, regulated entities are required to inform their consumers at least 60 days in advance that they are about to come off their fixed rate and provide details of the new rate applicable from the expiry date. The regulated entity should provide information on other possible options that may be available to the consumer.
- For consumers on variable rate mortgages (other than on a tracker rate), regulated entities are required to notify consumers every year as to whether they can, or cannot, move to a cheaper interest rate as a result of a move in their Loan to Value interest rate band, subject to the provision of an up-to-date valuation and any other requirements that may apply.
-In relation to potential switching savings, regulated entities must provide, on request, an indicative comparison of the total interest payable on the consumer’s existing mortgage and the interest payable on the new mortgage or alternative interest rate on offer by that regulated entity. Where the regulated entity provides this information, it must also provide a link to the relevant section of the CCPC’s website to allow consumers to compare potential mortgage switching savings available from other lenders.
- The changes impose a time-bound mortgage application process on regulated entities, including requirements to acknowledge receipt of a completed mortgage application within three business days and make a decision within 10 business days following receipt of all required information for assessment of a mortgage application.
- In relation to incentives, the existing provision 6.12 in the Code has been extended to apply the same protections to all mortgage holders i.e. for new, existing and switching mortgage holders. This is to ensure that consumers have sufficient clarity about the precise nature and scale of the benefit of an incentive to them, including the potential impact of an associated incentive on the cost of their mortgage.
The Central Bank has also introduced a number of increased protections for variable rate mortgage holders. The enhanced measures, which are provided for in an Addendum to the Consumer Protection Code 2012, and became effective in February 2017, require lenders to explain to borrowers how their variable interest rates have been set, including in the event of an increase. The measures also improve the level of information required to be provided to borrowers on variable rates about other mortgage products their lender provides which could provide savings for the borrower and signpost the borrower to the CCPC’s mortgage switching tool.
272. Deputy Paul McAuliffe asked the Minister for Finance his plans for changes to the stay and spend scheme given the level 5 restrictions; and if he will make a statement on the matter. [36761/20]
View answer285. Deputy Róisín Shortall asked the Minister for Finance if the stay and spend scheme can be used to reclaim moneys spent at restaurants which normally operate an eat-in service but are temporarily operating takeaway only due to Covid-19 level 5 restrictions; and if he will make a statement on the matter. [37092/20]
View answer290. Deputy Aindrias Moynihan asked the Minister for Finance the consideration being given to extending the stay and spend scheme in view of the fact that with level 5 restrictions persons are not able to avail of this scheme currently; and if he will make a statement on the matter. [36697/20]
View answerI propose to take Questions Nos. 272, 285 and 290 together.
The Stay and Spend scheme provides tax relief by means of a tax credit at the rate of 20% on qualifying expenditure of up to €625 per person, or €1,250 for a jointly assessed couple. The tax credit is worth a maximum of €125, or €250 for a jointly assessed couple. The purpose of the scheme is to provide targeted support to businesses within the hospitality sector whose operations are likely to be most affected by continued restrictions.
To be eligible for the relief, claimants must upload their receipts on the Revenue Receipts Tracker App for all qualifying expenditure. Qualifying expenditure refers to expenditure of more than €25 on holiday accommodation, and food and drink consumed on premises (excluding alcohol), provided by registered service providers.
The purpose of the Stay and Spend scheme is to provide targeted support to businesses within the hospitality sector whose operations are likely to be most affected by continued restrictions. Food and drink service providers that operate on a take-away basis are not expected to be as heavily affected by the current restrictions as service providers offering ‘dine-in’ food and drink services and so would not fall within the particular objectives of the scheme.
As I indicated when the scheme was launched, it was in the anticipation that the economy would be on the way to being fully open, and there would be mobility across our country. We know that this is not the case now. As I have also indicated previously, I will continue to monitor the scheme to see how it works and to assess if there are any changes that we may need to make.
As the Deputies may be aware, the legislation governing the scheme affords me the flexibility to extend the operation of the scheme beyond its current planned end date of 30 April 2021. Relevant issues in this regard may be considered in due course.
273. Deputy David Stanton asked the Minister for Finance his plans to lift restrictions on accessing approved minimum retirement funds for persons with limited retirement income; and if he will make a statement on the matter. [36766/20]
View answerIn relation to Approved Minimum Retirement Funds (AMRFs), prior to Finance Act 1999, individuals with Defined Contribution (DC) pension savings had no option but to purchase a pension income or annuity with their savings after taking the allowable tax-free retirement lump sum. Finance Act 1999 introduced flexibility and choice for certain individuals in relation to their pension savings and those flexible options at retirement have since been extended to all benefits from DC retirement benefit schemes and other DC pension savings. These arrangements are therefore of long-standing.
Choices which are now available to individuals in relation to their pension savings (after taking the tax-free retirement lump sum) include the option to purchase an annuity, if they so wish, to receive the balance of the pension funds in cash (subject to marginal rate tax, as appropriate), to invest in an approved retirement fund (ARF) or an approved minimum retirement fund (AMRF), subject to certain conditions.
Under the regime, the options to invest in an ARF or receive the balance of the pension fund in cash are subject to conditions. The conditions include the requirements that the individual be over 75 years of age or, if younger, that the individual has a guaranteed minimum level of pension income (“specified income”) actually in payment for life at the time the option to effect the ARF or cash option is exercised. The purpose of the specified income requirement is to ensure, before an individual has unrestricted access to their remaining retirement funds via an ARF or by way of the cash option, that they have the security of an adequate guaranteed pension income throughout the period of their retirement. The specified income requirement is €12,700 per annum and this income requirement can be satisfied, in part at least, by the amount of the State pension in payment to an individual in his or her own right (for example, excluding any payment being received on behalf of a dependent).
Where the minimum specified income test is not met, and an individual does not wish to purchase an annuity, then an AMRF must be chosen into which a “set aside” amount must be invested. The maximum amount of the “set aside” is €63,500 or the remaining pension fund amount, if lower, after taking the permissible tax-free retirement lump sum. The funds in an AMRF can be used at any point, in full or in part, to purchase an annuity, including an annuity sufficient to meet the minimum specified income requirement.
The purpose of the AMRF is to ensure that an individual without the minimum guaranteed pension income for life has a pension ‘safety-net’ to provide for the latter years of his/her retirement. Up to Finance Act 2014, the capital invested in an AMRF could not be accessed until the AMRF owner reached age 75 (or meets the guaranteed pension income requirement before then) at which point the AMRF becomes an ARF with unrestricted access to the funds, subject to taxation. While the capital sum in an AMRF could not be accessed, as set out, any income, profits or gains accrued from the investment of the capital could, until recently, be withdrawn by the AMRF owner, subject to tax at the marginal rate.
My predecessor changed the arrangements for AMRFs so as to allow AMRF-owners voluntary, tax-liable access to a maximum of 4% of their AMRF assets each year until it becomes an ARF. This change provides AMRF owners with access to a definitive and certain level of income from their AMRF rather than the uncertain level of income which access to the accrued income, profits and gains in the AMRF provided.
Under the previous access arrangements for AMRFs, the extent of any income, profit or gains would depend on the performance of the investment options taken and could, therefore, be highly volatile with the possibility of little or no gains accruing in certain years. In addition, the scale of the capital allowed for in an AMRF, at a maximum of €63,500, would not always permit for investment returns of any significant scale to be made using a prudent investment policy.
The change allowing access to a specified percentage of the capital in an AMRF is primarily aimed at those individuals whose AMRF constitutes a significant part of their retirement funds and who, while not wishing to purchase a pension annuity with those funds, may require access to a portion of these funds to provide a more certain form of supplementary pension income prior to reaching age 75. This facility also ensures that an individual will have some remaining funds in the AMRF at age 75 to provide for their remaining years, assuming the individual has not purchased a pension annuity in the meantime.
An AMRF will automatically become an ARF when an individual either becomes entitled to the required level of specified income at any time after exercising the ARF option, or when they reach the age of 75 years.
I have no plans to change these arrangements at present.
However, the Report of the Interdepartmental Pensions Reform & Taxation Group was recently published on my Department’s website which contains a discussion about AMRFs https://www.gov.ie/en/publication/98d7f-report-of-the-interdepartmental-pensions-reform-and-taxation-group/ .
I am aware of the severe difficulties that individuals are facing during this unprecedented crisis and in response to that a very comprehensive package of measures has been put in place by the Government to assist those who have suffered a loss of income. This includes the Employment Wage Subsidy Scheme (TWSS), the Pandemic Unemployment Payment (PUP), the Re-Start Grants, Credit Guarantee Scheme, Covid Restrictions Support Scheme (CRSS) and the VAT reduction from 13.5% to 9%.
274. Deputy David Stanton asked the Minister for Finance his plans to consider separated or divorced persons that have previously owned a share in a property but satisfy all other qualify criteria as first-time buyers under the help to buy scheme; and if he will make a statement on the matter. [36767/20]
View answerThe definition of first time buyer in HTB is as follows:
'first-time purchaser' means an individual who, at the time of a claim under subsection (3) has not, either individually or jointly with any other person, previously purchased or previously built, directly or indirectly, on his or her own behalf a dwelling;
The intention is to target the Help to Buy scheme on those who have not had the opportunity to build up equity in another property which could be used to purchase the second or subsequent property.
The definition complements that in the Central Bank's macro-prudential rules. It should be noted that the Bank is independent in the formulation of this policy.
I do not propose amending the definition of first time buyer in HTB.
277. Deputy Imelda Munster asked the Minister for Finance the number of borrowers that have applied on a case-by-case basis to their lenders to secure relief on their mortgage obligations since the mortgage payment breaks facility ended at the end of September 2020; the number of cases that have been refused relief since the end of September 2020; and if he will make a statement on the matter. [36832/20]
View answerOn 18 March last, the Banking and Payments Federation of Ireland (BPFI) announced a coordinated approach by banks and other lenders to help their customers who were economically impacted by the COVID-19 crisis. The measures included flexible loan repayment arrangements where needed, including loan payment breaks initially for a period up to three months and then subsequently extended for up to six months. The closing date for new applications under this general moratorium was 30 September 2020. While this was a welcome initiative and it allowed necessary relief to be quickly and efficiently provided to borrowers, each individual’s position is different and that’s why a case-by-case approach is now the best approach as some sectors of the economy are more impacted than others.
The Tánaiste, the Minister for Public Expenditure and Reform and I met the CEOs of the country’s retail banks and the Banking Payments Federation Ireland on 28 September and indicated that it is particularly vital that lenders work with their customers to ensure that suitable arrangements are put in place to assist their customers who are still experiencing difficulty.
I am advised by the Central Bank that the vast majority of COVID-19 mortgage payment breaks have expired and that the lenders are engaging with borrowers who require additional support. In that context the Central Bank has indicated that, as at the end of October, approximately 7,000 borrowers have been already been provided with additional financial support/forbearance or are completing an Standard Financial Statement (SFS) to determine the most appropriate type of continued forbearance. This is based on an individual or case-by-case assessment by lenders of those borrowers’ financial circumstances following a request by the borrower.
The Bank also advises that the number of borrowers in receipt of additional payment relief is set to increase as regulated firms continue to engage with borrowers and complete the SFS process with them. This is reflected in firms’ forecasts and operational planning and resourcing, as well as in their ongoing ‘outreach’ activity designed to support as early borrower engagement as possible.
There are a number of reasons why a request for additional mortgage payment relief does not proceed. These include:
- the borrower does not wish to proceed once the impact on the overall/total cost is explained;
- the SFS assessment concludes that it is in the borrowers best interests to now resume full repayments.
The Central Bank has said that the numbers of rejected requests are not reported as significant at this early stage but that it is an area of ongoing focus of supervisory engagement.
I will continue to work with the Central Bank, as regulator, to ensure that the Central Bank consumer protection framework will be fully available to mortgage and other borrowers that will still need support due to the economic impact of COVID-19.
279. Deputy Paul Murphy asked the Minister for Finance the exact amount of ring-fenced funding across all relevant Departments to be provided to domestic violence services in budget 2021; and the additional funding that is being allocated in order that services can respond adequately to the shadow pandemic of domestic violence through Covid-19 and beyond. [36879/20]
View answerI wish to advise the Deputy that my Department is not responsible for setting funding for domestic violence services and therefore did not apportion funding under the 2021 Budget.
