Written Answers Nos. 8-33
8. Deputy Joan Collins asked the Minister for the Environment, Climate and Communications further to Parliamentary Question No. 36 of 13 October 2020, if the issue of repeat upgrades was included in the scheme; and the amount allocated in budget 2021 for such schemes given that a sizable number of persons had minor works done in the past and are being advised that they are not entitled to further upgrades. [12276/21]
View answerThe SEAI Better Energy Warmer Homes Scheme delivers a range of energy efficiency measures free of charge to low income households vulnerable to energy poverty. In 2020, the average value of the energy efficiency measures provided to a household under the Better Energy Warmer Homes scheme was over €14,800. Work in relation to recommendations on the implementation of changes to the scheme including the issue of repeat upgrade visits has been ongoing in recent months and is nearing completion. However, a number of other significant developments in relation to the scheme have taken place over the last 6 months which will be of interest to the Deputy.
Firstly, funding for the SEAI energy poverty retrofit schemes has increased to over €109 million in 2021. This is an increase of €47 million on the 2020 allocation and means that almost half of the total SEAI residential and community retrofit budget will support people vulnerable to energy poverty. This funding will mean that more households can receive free energy efficiency upgrades, making their homes warmer, healthier and cheaper to run, in line with the Programme for Government.
In addition to the increased budget, capacity by the industry to deliver more activity has also increased due to a new, broader contractor panel to provide works which commenced at the end of 2020. I also secured additional resources this year to expand the capacity of the SEAI to allow it drive the various grant programmes that it operates, including the Warmer Homes Scheme, and to ensure that level of activity envisaged under the Programme for Government is delivered.
9. Deputy Robert Troy asked the Minister for the Environment, Climate and Communications if clarification will be provided on the programme for Government commitment to reduce polluting emissions by an average of 7% a year and by 51% in total by 2030. [12330/21]
View answerThe Government is committed to an average 7% per annum reduction in overall greenhouse gas emissions from 2021 to 2030, equivalent to a 51% reduction over the decade, and to achieving net zero emissions by 2050.
Further clarity on how this ambition will be spread across the decade will be delivered through the provisions of the Climate Action and Low Carbon Development (Amendment) Bill, once enacted. The Bill will define how five-year carbon budgets and related sectoral targets will be set, with every sector contributing, ensuring we continue to work to achieve a broad political and societal consensus on the transition to a climate neutral economy and society. Putting these requirements in legislation places a clear obligation on this and future Governments for sustained climate action. The Programme for Government recognizes that many of the changes started in the first carbon-budget period will only lead to reductions in the second carbon-budget period.
I am currently working with colleagues across Government on a new Climate Action Plan which will include additional policies and measures in every sector to bring about the significant changes needed to transform our society. Implementation of the Climate Action Plan will be monitored closely and the Plan will be updated annually to adjust and refocus existing actions and set out new policy actions to ensure we remain on track and within our emission limits.
10. Deputy Robert Troy asked the Minister for the Environment, Climate and Communications if clarification will be provided on the actions to be taken following a recommendation by the Joint Committee on Climate Action to ban the importation of fracked gas and specifically to ban LNG terminals to Ireland. [12331/21]
View answerThe Programme for Government recognises that as Ireland moves towards carbon neutrality, it does not make sense to develop LNG terminals that import fracked gas and commits to developing a policy statement to establish that approach. My Department is in the process of developing the policy statement, which includes consideration of any necessary legal and regulatory provisions. This includes detailed examination of the European energy and environmental frameworks, in which our national laws operate, to ensure the policy statement will be legally robust. This is a priority issue in my Department and once finalised, I intend to bring the policy statement to Government for approval.
11. Deputy Ged Nash asked the Minister for the Environment, Climate and Communications the risks to the State or to local authorities of data centres being developed by special purpose vehicles; the life expectancy for data centres currently being developed; and the person or body with the ultimate responsibility in cases where they are obsolete given the special purpose vehicle model of ownership. [12361/21]
View answerI have no function in relation to risk to the state or local authorities in the development of data centers through special purpose vehicles or other means.
12. Deputy Brendan Smith asked the Minister for the Environment, Climate and Communications if post offices will be enabled to provide additional financial services in view of the serious reduction that will occur in banking services due to recent announcements by banks (details supplied); and if he will make a statement on the matter. [12367/21]
View answerThe Programme for Government recognises that a modernised post office network will provide a better range of financial services and e-commerce services for citizens and enterprise, as part of our commitment to a sustainable nationwide post office network. An Post is transforming its retail network by delivering new products and new formats. This includes, among other things, diversifying and growing the financial services products it provides for individuals and SMEs to include loans, credit cards and more foreign exchange products, local banking in association with the major banks and a full range of State Savings products. Two new dedicated sub-brands, An Post Money and a new business-to-business brand, An Post Commerce, were launched. Investment by An Post of €50 million in the network is designed to encourage communities to use the enhanced services in their local post office.
An Post has this week announced a new partnership with Bank of Ireland to offer personal and SME withdrawal and lodgement services to Bank of Ireland customers across the An Post network of 940 post offices nationwide. This follows the announcement by Bank of Ireland on Monday that it is to close over 100 of its offices in Ireland. This builds on the agency banking services An Post already provides for a number of other leading banks including AIB and Ulster Bank with more than 4.5 million transactions and a cash value of almost €1.5bn annually.
As with any business the post office needs to develop commercial strategies to enable it to grow and maintain its relevance for its users and such strategies are a direct matter for the Board and management of the company.
Government believes An Post has untapped potential to do more and make a further significant contribution across many areas of public, business and community life in Ireland. We are working with An Post to investigate the scope to channel additional services through the network. All options will be considered fully.
13. Deputy Jackie Cahill asked the Minister for the Environment, Climate and Communications if he will consider the proposal that National Broadband Ireland employ much greater numbers of employees to conduct the necessary surveys for the roll-out of fibre broadband in rural areas (details supplied); and if he will make a statement on the matter. [12380/21]
View answerThe National Broadband Plan (NBP) State led Intervention will be delivered by National Broadband Ireland (NBI) under a contract to roll out a high speed and future proofed broadband network within the Intervention Area which covers 1.1 million people living and working in the over 544,000 premises, including almost 100,000 businesses and farms along with 695 schools. Surveying is the first step towards delivering the new fibre network and involves physically walking the routes and documenting images, notes and measurements of the poles, cables and underground ducts in each area. This informs design solutions for provision of the fibre network to each and every premises in the surveyed area and leads to detailed designs. The detailed designs are then used to initiate the ‘make ready’ project with Open eir for the area, where Open eir ensure any poles and ducts being reused are fit for purpose and the make ready of other required infrastructure. This step also informs decisions on equipment ordering. Survey data is also needed to initiate pre-works which pave the way for the deploying of fibre. Pre-works involve construction of new duct routes, erection of poles, building chambers, and tree trimming. On completion of these pre-works, the main construction works can commence. This involves deploying fibre overhead on poles and in underground ducts, splicing of fibre, and unblocking of ducts. Once the main construction works are completed and the appropriate level of testing has been undertaken, the fibre network can be commissioned and end users can order their connection.
The network rollout is divided into 227 Deployment Areas (DAs) across the country. These are typically an area of approximately 25km in radius and in total they cover 96% of Ireland’s landmass. The architecture of the network design is specifically based on the design of the NBI network coming from the eir exchanges or the metropolitan area networks (MANs) managed by Enet. It is based on an engineering design that allows NBI to get to every premises as quickly as possible working within the confines of how fibre networks are built. The deployment plan forecasts construction commenced in all counties within the first 2 years and over 90% of premises in the State having access to high speed broadband within the next four years.
Since January 2020, NBI has mobilised the staff, subcontractors, infrastructure and material providers required to deliver the NBP and is currently providing direct and indirect employment to over 900 people. These levels will continue to increase as the roll out ramps up.
I am advised by National Broadband Ireland that, as of 24 February 2021, over 181,000 premises across all counties have been surveyed which is well ahead of the target anticipated by NBI. In Tipperary 8,643 premises have been surveyed including in the areas of Tipperary, Aherloe, Ballinalard and Bansha. Surveys are progressing in the Roscea area and surrounding townlands, Cashel, Townspark, Boherlahan, Goolds Cross, Knockavilla, Garrenroe, Camus Bridge, Golden, Shanballa, Dogstown, Racecourse Cross, Rosegreen, Knockbrett, Mayfield, Boscobell and Dualla. Build works have commenced in Tipperary and the surrounding townlands of Aherloe, Ballinalard and Bansha and pre-build works have commenced in Clonmel.
Further details are available on specific areas within County Tipperary through the NBI website which provides a facility for any premises within the intervention area to register their interest in being provided with deployment updates through its website www.nbi.ie. Individuals who register with this facility will receive regular updates on progress by NBI on delivering the network and specific updates related to their own premises as works commence. I am advised that NBI is working to provide more detail on its website, with a rolling update on network build plans. NBI also has a dedicated email address, reps@nbi.ie, which can be used by Oireachtas members for specific queries.
Broadband Connection Points (BCPs) are a key element of the NBP providing high speed broadband in every county in advance of the roll out of the fibre to the home network. As of 24 February, 275 BCP sites have been installed by NBI and the high speed broadband service will be switched on in these locations through service provider contracts managed by the Department of Rural and Community Development for publicly accessible sites and the Department of Education for schools. BCP sites installed in Tipperary are Drom Community Centre, Killoscully Community Centre and Killea GAA Club. Sites at Moyglass Community Hall, Killurney Community Centre and Aglish Community Centre are installed and connected. Further details can be found at https://nbi.ie/bcp-locations/.
Poulacapple National School and Killeen National School are connected as part of this initiative for educational access only. My Department continues to work with the Department of Education to prioritise schools with no high speed broadband, within the Intervention Area, for connection over the term of the NBP. In this regard, an acceleration of this aspect of the National Broadband Plan was announced in December which will see some 679 primary schools connected to high speed broadband by 2022, well ahead of the original target delivery timeframe of 2026. Further details are available on the NBI website at https://nbi.ie/primary-schools-list/.
14. Deputy Brendan Griffin asked the Minister for Transport if there is funding available for a group (details supplied) in County Kerry; and if he will make a statement on the matter. [12200/21]
View answerThe Department of Transport provides operational funding to support the search and rescue activities of Mountain and Cave Rescue Teams by way of an annual grant. However, it does not provide capital funding for the type of project described.
15. Deputy Aengus Ó Snodaigh asked the Minister for Transport if his attention has been drawn to the fact that those looking to renew their driver licence are experiencing difficulties in doing so online; and the options available to those without public services cards to renew their licence given that they cannot do so in person (details supplied). [12204/21]
View answerA further extension to the expiry dates of driving licences has been introduced in response to the continued disruption caused by Covid-19 to driver licensing services in Ireland and across the EU. The extension will apply to different groups of licence holders including those who benefited from extensions in 2020.
The change will apply as follows-
- Any licence holder, who has not already renewed, and whose licence expired between 1 March 2020 and 31 May 2020 will have a new expiry date of 1 July 2021.
- Any licence holder, who has not already renewed, and whose licence expired between 1 June 2020 and 31 August 2020 will have thirteen months (which includes the previous extension) added to their expiry date. By way of example a licence which expired on 31 August 2020 will have a new expiry date of 30 September 2021.
- Any licence holder, who has not already renewed and whose licence expiry date is between 1 September 2020 and 30 June 2021 will have an extra ten months added to their expiry date. By way of example a licence which expires on 30 June 2021 will have a new expiry date of 30 April 2022.
To renew a driving licence, an applicant is required to present photographic ID, evidence of PPSN, evidence of address and evidence of residency entitlement. When the applicant applies in person at a National Driver Licence Service (NDLS) office, the required documentation can be examined and a face to face verification can be made.
When applying online, the same information is required and the challenge of verifying a person’s identity is more difficult than when someone presents in person at an NDLS office. A verified MyGovID account, which requires a Public Service Card (PSC), satisfies this requirement.
16. Deputy Aengus Ó Snodaigh asked the Minister for Transport the appeals mechanism available to those who dispute their motor tax liability. [12205/21]
View answer17. Deputy Aengus Ó Snodaigh asked the Minister for Transport the consideration being given to cases such as in the case of a person (details supplied). [12206/21]
View answerI propose to take Questions Nos. 16 and 17 together.
Motor tax legislation does not provide for an appeals process. Motor tax is payable on an annual, half-yearly or quarterly basis.However, there is a facility in place to declare a vehicle off the road where it is not going to be in use in a public place. The Non-Use of Motor Vehicles Act came into effect on 1 July 2013. The primary purpose of the Act was to replace a system whereby a vehicle was declared off the road retrospectively, which was unverifiable, with a system under which a vehicle must be declared off the road in advance.
Under the provisions of the Act, a declaration must be made in the last month of an existing motor tax disc or renewed in the last month of a previously made declaration of non-use. The declaration can be made for any number of calendar months between 3 and 12 months i.e. it cannot be made for a period of 1 or 2 months. If a vehicle is subsequently required to be put back on the road, the declaration can be broken at any time simply by taxing the vehicle.
Where a declaration is not made in advance, arrears of motor tax must be paid in full and motor tax paid for a minimum of 3 months before a declaration of non-use can then be made in the final month of the tax disc.
18. Deputy Robert Troy asked the Minister for Transport when driver tests will restart for non-essential workers; and the number currently on the waiting list in the Mullingar area. [12211/21]
View answerDetails on the number of persons awaiting a driver test at Mullingar Test Centre are held by the Road Safety Authority. I have therefore referred this part of the question to the Authority for direct reply. I would ask the Deputy to contact my office if a response has not been received within ten days.
Under Covid19 Level 5 Government restrictions, candidates can attend their scheduled driving test appointment provided they are an essential worker involved in the provision of essential services or essential retail outlets. Details on what is included in the list of essential workers and retail outlets can be found at www.gov.ie.
The Road Safety Authority has set up a dedicated webform so that essential workers can request a driving test. Anyone looking for an urgent driving test appointment and who falls into this category can apply to book a driving test using the online form.
Driving tests for non-essential workers will resume when Covid restrictions are lifted.
The Road Safety Authority has plans in place for when the service is allowed to resume for all learner permit holders to be tested at the earliest possible date, and a gradual return of driving test times to their pre-Covid levels.
19. Deputy Darren O'Rourke asked the Minister for Transport the number of persons waiting to sit their driving test at the end of February 2021, by test centre; and if he will make a statement on the matter. [12255/21]
View answerThe figures requested are held by the Road Safety Authority. I have therefore referred this question to the Authority for direct reply. I would ask the Deputy to contact my office if a response has not been received within ten days.
20. Deputy Darren O'Rourke asked the Minister for Transport the number of persons currently registered to sit their driver theory test by test centre; and if he will make a statement on the matter. [12256/21]
View answerThe figures requested are held by the Road Safety Authority. I have therefore referred this question to the Authority for direct reply. I would ask the Deputy to contact my office if a response has not been received within ten days.
21. Deputy Darren O'Rourke asked the Minister for Transport the number of driver testers employed by the RSA at the end of February 2021; the number employed by the RSA at the end of February 2020; and if he will make a statement on the matter. [12257/21]
View answerThe figures requested are held by the Road Safety Authority. I have therefore referred this question to the Authority for direct reply. I would ask the Deputy to contact my office if a response has not been received within ten days.
22. Deputy Darren O'Rourke asked the Minister for Transport the number of approved driving instructors registered at the end of February 2021; the number that were registered at the end of February 2020; and if he will make a statement on the matter. [12258/21]
View answerAs this is a matter for the Road Safety Authority I have forwarded this query to the Authority for direct response. I would ask that the Deputy contact my offices if no reply is received within ten working days.
23. Deputy Brendan Griffin asked the Minister for Transport when driver theory and driver tests will take place (details supplied); and if he will make a statement on the matter. [12290/21]
View answer25. Deputy Eoin Ó Broin asked the Minister for Transport the efforts he is making to ensure that persons who need driver licences for work, education or caring responsibilities can avail of driver tests and driver theory tests in a timely manner. [12319/21]
View answerI propose to take Questions Nos. 23 and 25 together.
My Department is in constant contact with the Road Safety Authority since the start of the pandemic regarding all of its services, the impact of Covid-19 on those services, and how they can best be maintained in the current circumstances.
The restrictions have caused backlogs in the areas of driver testing and driver theory testing. These services were closed during the first Covid-19 lockdown and were operating with limited capacity in the months following re-opening. During the current level 5 period, driving tests are available only to those who are involved in essential services, including essential retail work. The Driver Theory Test Service has not been deemed to be an essential service under Level 5 restrictions, and the service will remain closed for the duration of level 5 restrictions.
The Road Safety Authority has set up a dedicated webform so that essential workers can request a driving test. Anyone looking for an urgent driving test appointment and who falls into this category can apply to book a driving test using the online form.
While the services are limited at present, the RSA are examining ways of creating additional capacity for after level 5. This will include a combination of additional staff and extended opening hours.
In this regard, the Department approved the rehire during 2020 of 36 temporary driver testers whose contracts had expired. Subsequently, the Department has approved the hiring of an additional 40 temporary testers for 22 months. This additional capacity will help the RSA to reduce the backlog and return gradually to the normal target of a maximum waiting time of 10 weeks for a driving test.
The provision of extra testers will not on its own suffice to address the problem. One of the difficulties is with the capacity of test centres themselves, given limits on throughput due to Covid restrictions. It will also take time for the 40 testers to be hired and trained.
The RSA are also looking at a number of other measures, including whether the number of tests a driver tester can perform each day can be increased. Any decision on this matter will be guided by health protocols.
The RSA, together with the Driver Theory Test service provider, have also put plans in place to significantly increase capacity within the service when it is allowed to re-open. To cope with the initial four-month suspension, the service increased capacity from an average pre Covid19 capacity of 15,000 to over 25,000 monthly. A plan is being progressed to increase this capacity up to 50,000 per month when service resumes, to manage the backlog of customers and shorten waiting times.
As you can appreciate, the first priority has to be public safety – we want to provide services, and we know that people are looking for services, but services can only be provided to the limit possible while preserving public health.
My priority as Minister is to see that the RSA is able to deliver its services in the safest way possible. We are all in the grip of a pandemic at the moment, and I know people are frustrated, but I believe people also understand that there is no easy path through this and that we all have to be patient.
24. Deputy Michael Creed asked the Minister for Transport the position regarding retired wage staff of the CIÉ group with regard to pension increases pro-rata with staff wage increases within the group; and if he will make a statement on the matter. [12317/21]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport in Ireland.
The CIÉ Group has two pension schemes, namely the Regular Wages Scheme (“RWS”) and 1951 superannuation scheme (“1951 Scheme”). Issues in relation to CIÉ pension schemes are primarily a matter for the trustees of the schemes, the CIÉ Group and their employees.
I have therefore referred the Deputy’s question to CIÉ for direct reply. Please advise my private office if you do not receive a response within ten working days.
26. Deputy Ged Nash asked the Minister for Transport if he plans to prohibit so-called ghost flights to avoid the payment of refunds to customers; the amount still owed to Irish customers as a result of Covid-19-related flight cancellations; his plans to prohibit exorbitant fees being charged to families to change flight dates in line with public health advice (details supplied) and the no flight-change fee advertisements; and if he will make a statement on the matter. [12363/21]
View answerI wish to thank the Deputy for raising this issue with me. Whatever the strict legal position regarding people's entitlements to refunds and rebookings, clearly the situation you are describing is not acceptable and is terribly unfair. I have received a number of other similar complaints recently, as people have started to take decisions in relation to the Summer 2021 plans. I will be raising this issue with the airlines directly.
27. Deputy Fergus O'Dowd asked the Minister for Transport if further progress has been made in respect of the Meath County Council draft appraisal for the proposed Julianstown bypass; and if he will make a statement on the matter. [12375/21]
View answerThe improvement and maintenance of regional and local roads is the statutory responsibility of the relevant local authority in accordance with the provisions of Section 13 of the Roads Act 1993. Works on those roads are funded from Council's own resources supplemented by State road grants, where applicable. In this context, the consideration of transport options is a matter for the relevant local authority.
As previously indicated in relation to the appraisal of possible measures to manage traffic in the vicinity of Julianstown, the Department understands that Meath County Council intends to carry out an origin and destination information gathering exercise to obtain a clear indication of the traffic movements and patterns in and around Julianstown with a view to informing a wider transport study for the Drogheda and East Meath area.
I understand from Departmental contact with Meath County Council that the collection of origin and destination data has not yet commenced due to Covid-19 restrictions.
28. Deputy Joe Flaherty asked the Minister for Transport the current timeline for announcing the preferred bidder for the DART expansion programme. [12376/21]
View answer29. Deputy Joe Flaherty asked the Minister for Transport if the business case for the DART expansion has been put to the Minister for Public Expenditure and Reform; and if not, when he expects it will be put forward. [12377/21]
View answer30. Deputy Joe Flaherty asked the Minister for Transport the projected cost for the DART expansion programme. [12378/21]
View answer31. Deputy Joe Flaherty asked the Minister for Transport if the DART expansion project been delayed due to Covid-19. [12379/21]
View answerI propose to take Questions Nos. 28 to 31, inclusive, together.
As the Deputy is likely aware, the Public Spending Code sets out the requirements for the evaluation, planning and management of public investment projects in Ireland and the Code applies to all public bodies and to all bodies whose projects are supported by Exchequer capital funding.
The Code sets out a number of Decision Gates in the development of a project proposal; these are points where major decisions need to be made about the progress of a project and, for projects expected to cost over €100million, Government approval is required at these stages. For a project in this category, "Decision Gate 1: Preliminary Business Case" is the first stage where the Public Spending Code stipulates that formal Government approval is required.
In the case of the DART+ investment proposal, I understand that the Preliminary Business Case is currently at an advanced stage of development and the costs of the DART+ are being considered as part of this. In accordance with the Public Spending Code's requirements, once the Preliminary Business Case has been approved by the National Transport Authority (NTA) it will be submitted to my Department for review and will also be subject to a technical review by the Department of Public Expenditure and Reform. Following completion of that work, I will then bring the Preliminary Business Case to Government for its decision.
On the question of COVID-19 related delays, while there has obviously been disruption I understand that there have not been any particularly significant delays given that, essentially, the project is currently at the planning stage. I am aware that there is a tender evaluation process underway, but would note that its ultimate finalisation is linked to the finalisation and approval of the Preliminary Business Case, as is required under the Public Spending Code.
32. Deputy Fergus O'Dowd asked the Minister for Transport if he will extend the greater Dublin area to include all of Drogheda, County Louth and its environs which are in the county; and if he will make a statement on the matter. [12391/21]
View answerAs the Deputy is aware, the National Transport Authority (NTA) has statutory responsibility for the planning and development of public transport infrastructure and services in the Greater Dublin Area (GDA) and the making of a transport strategy for the region is a core function of the NTA.
The Transport Strategy for the Greater Dublin Area 2016-2035 , which was adopted in 2016, sets out a statutory framework for transport investment across the region over a 20-year period and provides a clear statement of transport planning policy for the GDA which is comprised of the counties of Dublin, Kildare, Meath and Wicklow.
However, it should be noted that the National Planning Framework contains a policy objective to extend the statutory arrangements between spatial and transport planning in the Greater Dublin Area to other cities. Extending these statutory arrangements to all of Ireland’s cities will strengthen the levels of integration between spatial planning and transport planning across the country, to the benefit of our economy and society.
It should also be highlighted that the NTA works collaboratively with local authorities outside its statutory area and statutory functions on a regular basis. It has worked successfully on an administrative, non-statutory basis to assist several local authorities across Ireland in preparing transport related strategies or implementing transport related projects.
While there are no current plans to extend the current statutorily-defined Greater Dublin Area to include County Louth, it is the case that the NTA has supported, and is supporting, the enhancement of sustainable mobility options in Drogheda already. These improvements include the expansion of town bus services in the town, most recently with last year’s announcement which I know the Deputy has previously welcomed. Also the NTA is of course developing the DART+ programme with Iarnród Éireann which has the potential to radically improve the town’s rail connections. The NTA is also consulting with local authorities across the country in relation to a potential enhancement of more rural bus services under the Connecting Ireland initiative.
As the Deputy can see from the above, it is the case that County Louth, and Drogheda, has access to, and benefits from, the expertise of the NTA and I look forward to continued improvements in its sustainable mobility infrastructure and services in the years ahead.
33. Deputy Richard Boyd Barrett asked the Minister for Finance the impact of Covid-19 on the tax position of frontier workers who have previously been eligible for transborder workers relief (details supplied); the impact on the businesses that employ them; if any tax adjustment has been made due to Covid-19; if any tax adjustment will be made post-pandemic; and if he will make a statement on the matter. [12190/21]
View answerIn the case of a person who lives in Ireland but who works in another jurisdiction, the general tax position is that, as an Irish resident, they would be subject to Irish tax on their worldwide income from any source, including the employment exercised outside of the State. At the same time, the employment may also be subject to tax in the country in which the work is carried out. In accordance with general principles of international tax, where instances of double taxation arise on the same income, relief against Irish tax may be claimed by way of a credit for any foreign tax already paid, subject to the terms of any applicable Double Taxation Agreement (DTA). Unilateral relief may also be available in certain circumstances under domestic Irish legislation.
In the case of a person who lives in the State but who works in Northern Ireland, the terms of the Ireland/UK DTA provide for relief by allowing the Irish resident to claim a credit for the UK tax paid against any Irish tax that may be due on the same income.
The relief referred to by the Deputy is in addition to the above, and may apply, subject to certain conditions, where a person lives in Ireland but works wholly outside of the State.
I would advise the Deputy that this relief applies not only to persons with a UK based employment, but also for employments in the EU and DTA-network regions in compliance with Ireland’s treaty obligations. It therefore has broader application beyond the Northern Ireland issues raised.
The conditions for this Trans-Border relief are set out in section 825A of the Taxes Consolidation Act, 1997. In general, in order to qualify for this relief the individual must:
- Be tax resident in Ireland;
- work in a country that Ireland has a Double Taxation Agreement with in an employment held for a continuous period of 13 weeks in the year;
-the employment duties must be wholly exercised outside of the State with none performed in the State, save for duties considered incidental to the foreign employment;
- have paid tax in the other country and are not due a refund of the tax; and
- be present in Ireland for at least one day for every week they work abroad.
Where the Trans-Border relief applies in the case of an Irish resident who works in the UK, it operates in such a way that only UK tax is charged on the employment income and there is no charge to Irish tax on the same income. Any additional Irish tax that may be due is foregone under the domestic Irish legislation.
This tax relief is not normally available for Irish residents who work from home in Ireland. However, in light of the COVID-19 pandemic, Revenue have confirmed that if employees are required to work from home in the State due to COVID-19, such days spent working at home in the State will not preclude an individual from being entitled to claim this relief, provided all other conditions of the relief are met.
The flexibility being shown in the context of the pandemic does not impact the general operation of the measure which requires that a person works outside the State and pays tax in the other jurisdiction in order to qualify for the relief.
I am aware that this issue has been raised specifically in relation to Irish residents who work in Northern Ireland and as I indicated at Report Stage of Finance Act 2020, I have asked my officials to look at the operation of the measure through the Tax Strategy Group 2021 process.
This process will consider matters such as the equity of treatment between Irish residents in respect of employments carried out in Ireland, the competitive position of Irish employers, and concerns regarding the potential for double non-taxation and established principles of international tax.
I would also note that the matter will need to be examined in the overall context of Ireland’s EU membership, noting that it would likely not be possible for Ireland to give preferential treatment to UK based employments or Northern Ireland based employments only without also giving similar treatment to other EU Member States or DTA jurisdictions.
I would also like to assure the Deputy that in circumstances where this relief does not apply, relief for foreign tax may be applicable in the normal course set out above.
