Written Answers Nos. 306-327
306. Deputy Holly Cairns asked the Minister for Transport the steps he is taking to ensure that all train and DART stations are staffed to assist persons with disabilities board and alight from trains; and if he will make a statement on the matter. [32110/21]
View answer307. Deputy Holly Cairns asked the Minister for Transport when the requirement for disabled persons to give four hours or any advance notice of their intention to use the DART will be abolished; and if he will make a statement on the matter. [32111/21]
View answerI propose to take Questions Nos. 306 and 307 together.
As Minister for Transport I have responsibility for policy and overall funding in relation to public transport.
Under the Dublin Transport Authority Act 2008, the National Transport Authority (NTA) has statutory responsibility for promoting the development of an integrated, accessible public transport network.
The NTA works with the relevant public transport operators, who have responsibility for day to day operational issues, to progressively make public transport accessible.
As the issues raised are a matter for Irish Rail in the first instance, I have forwarded the Deputy's questions to the Company for direct reply. Please advise my private office if you do not receive a response within ten working days.
309. Deputy Holly Cairns asked the Minister for Transport the steps he is taking to ensure that all public transport services and transport authorities and bodies under his remit have disability users groups; and if he will make a statement on the matter. [32113/21]
View answerThe information requested by the Deputy is currently being collated by my officials and will be forwarded to the Deputy within 10 working days.
310. Deputy Holly Cairns asked the Minister for Transport when the Bus Éireann mobility scooter policy will be finalised; and if he will make a statement on the matter. [32114/21]
View answerAs Minister for Transport I have responsibility for policy and overall funding in relation to public transport.
Under the Dublin Transport Authority Act 2008, the National Transport Authority (NTA) has statutory responsibility for promoting the development of an integrated, accessible public transport network.
The NTA works with the relevant public transport operators, who have responsibility for day to day operational issues, to progressively make public transport accessible.
As the issues raised are a matter for Bus Éireann in the first instance, I have forwarded the Deputy's questions to the Company for direct reply. Please advise my private office if you do not receive a response within ten working days.
311. Deputy Bernard J. Durkan asked the Minister for Transport the extent to which traffic management, road and bridge realignment are in hand or proposed to address the long-time traffic management issues in Celbridge, County Kildare with particular reference to the need to ensure public support for such proposals; if a time schedule has been identified for the expenditure of the funding already proposed; and if he will make a statement on the matter. [32117/21]
View answerAs Minister for Transport I have responsibility for policy and overall funding in relation to the matters outlined in the Deputy's question, while the National Transport Authority (NTA) has responsibility for the planning and development such projects and works in conjunction with the relevant local authorities, including Kildare County Council, to implement same.
Noting the NTA's responsibility in this matter, I have referred your question to them for a more detailed reply. Please contact my private office if you do not receive a reply within 10 working days.
312. Deputy Bernard J. Durkan asked the Minister for Transport when funding allocated for the purpose of traffic management, inner versus outer relief road at Naas, County Kildare is likely to materialise given the urgency on the need for traffic management and the strong public support for one proposal over the outer relief road; if he plans to engage with the local authority in this regard in early date; and if he will make a statement on the matter. [32118/21]
View answerAs Minister for Transport I have responsibility for policy and overall funding in relation to the matters outlined in the Deputy's question, while the National Transport Authority (NTA) has responsibility for the planning and development of such projects and works in conjunction with the relevant local authorities, including Kildare County Council, to implement same.
Noting the NTA's responsibility in this matter, I have referred your question to them for a more detailed reply. Please contact my private office if you do not receive a reply within 10 working days.
314. Deputy Róisín Shortall asked the Minister for Finance his plans in respect of the Revenue Commissioners taking responsibility for collecting data on vacant homes in respect of the length of vacancy and the level of a potential levy; when he expects to be able to implement such a levy; and if he will make a statement on the matter. [32076/21]
View answerI consider that the primary objective of a vacant residential property tax or levy would be to increase the supply of homes for rent or purchase to meet demand rather than increasing tax revenues. However, before introducing such a tax it is of course important to have a sound understanding of the quantity, locations and characteristics of long term vacant dwellings, and the reasons why they are vacant.
An independent report on this topic commissioned by my Department was laid before Dáil Éireann in September 2018 in accordance with the provisions of section 86 of Finance Act 2017. The independent Indecon Consultants report on the Taxation of Vacant Residential Property presents a detailed evidence-based assessment of vacancy rates in areas in which the demand for housing is most acute. This assessment suggests that the vacancy rate in these areas was significantly lower than the national average and had fallen in recent years.
The report suggested that the vacancy rate within rent pressure zones, excluding holiday homes, was approximately 6% but that most of these vacancies were short and medium, with a low level of long term vacancies – the rate lying between 0 and 3% for Dublin for example. The report estimated the rate of properties which are vacant long term and habitable to be only 0.8% of properties in rent pressure zones. The report also suggested that the vacancy rate was likely to continue to fall due to market developments.
Indecon Consultants did not recommend the introduction of a residential vacant property tax, as they did not believe it would be an effective response to deal with the housing shortages. Indecon’s view was that the very low vacancy rates in the areas of greatest demand for housing, particularly in terms of medium-term vacancy, indicate that the potential for a vacant property tax to increase housing supply was very limited and could represent a distraction from the need to significantly accelerate the building of new social housing, affordable housing and the facilitation of other housing supply.
It is of course necessary to monitor the position and I understand in that regard that the CSO plans to deploy an enhanced approach during the next Census to the collection of information in relation to residential properties that appear to be vacant. I would like to use the LPT revaluation opportunity to obtain some limited information about vacant residential properties which would be useful in terms of future policy making. Revenue is currently redesigning its LPT return form to take account of the new arrangements. It is likely that the questions will be limited to whether a property is vacant as at 1 November 2021, if so, if it has been vacant for a specified period and the reason for the vacancy.
315. Deputy Patrick Costello asked the Minister for Finance if he will extend the parameters for the criteria that qualify a business as a start up for the purposes of receiving the employment wage subsidy scheme which is currently capped at 37 weeks trading in 2019 for eligibility in 2020 recognising that a business takes at least one year to establish itself such as a business (details supplied); and if he will make a statement on the matter. [30497/21]
View answerThe Employment Wage Subsidy Scheme (EWSS) was legislated for under the Financial Provisions (Covid-19) (No. 2) Act 2020. On 1 June last, the Government announced an extension of the scheme and full details will be published in forthcoming legislation. The EWSS is an enterprise wide support available to employers of businesses impacted by Covid-19.
The current eligibility criteria for EWSS states that an employer must be able to demonstrate that his or her business will experience a 30% reduction in turnover or orders between 1 July and 31 December 2021, by reference to the corresponding period in 2019, as a result of business disruption caused by the Covid-19 pandemic. Additionally, the employer must have a tax clearance certificate to be eligible for the EWSS and must continue to meet the requirements for tax clearance throughout the scheme. This includes all businesses, including start-ups, where the conditions are satisfied.
For 2020 paydates, the reduction in turnover or customer orders for the period 1 July 2020 to 31 December 2020 is relative to:
- the same period in 2019 where the business was in existence prior to 1 July 2019;
- the date of commencement to 31 December 2019, where the business commenced trading between 1 July and 1 November 2019; or
- the projected turnover or orders for 1 July 2020 to 31 December 2020, where the business commenced trading after 1 November 2019.
For 2021 paydates, the reduction in turnover or customer orders for the period 1 January 2021 to 30 June 2021 is relative to:
- the same period in 2019 where the business was in existence prior to 1 January 2019;
- the date of commencement to 30 June 2019, where the business commenced trading between 1 January and 1 May 2019; or
- the projected turnover or customer orders for 1 January 2021 to 30 June 2021, where the business commenced trading after 1 May 2019.
The legislation prescribes qualifying criteria and relevant timeframes for all businesses that are in start-up mode and there is no reference to, or provision for any “cap at 37 weeks trading in 2019 for eligibility in 2020” in either the legislation or in the Revenue Guidance. In the circumstances outlined in the Deputy’s question, it is unclear how the business which started trading in June 2019 could operate for “39 weeks that year”. The business, in common with all others in a similar position, is required to demonstrate a 30% reduction in turnover or customer orders in the period 1 July to 31 December 2020 versus the same period in 2019 and if it is unable to do so, it is not eligible for the scheme. I am advised that the criteria for start-up businesses provided for in the EWSS legislation has worked effectively for the vast majority and I will be adopting a similar approach for the legislation to implement the extension of the EWSS recently, subject to the approval of the Oireachtas.
I should also point out that the EWSS legislative provisions require that immediately at the end of each month, from August 2020 onwards, each employer availing of the scheme must carry out a self-review of its business circumstances and if it is manifest to the employer that it no longer meets the eligibility test for qualification for the scheme, then the business must immediately cease claiming EWSS payments.
The administration of the EWSS is placed under the care and management of Revenue. Revenue’s focus on the EWSS in the early stages was concentrated on getting the scheme up and running and ensuring that all employers who are eligible for subsidy payments received the payments quickly. Revenue is now operating a real-time compliance programme to ensure the qualifying criteria contained in Section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020 are met. This includes identifying employers who should be excluding themselves from the scheme, based on their self-review of the qualifying criteria, but have failed to do so.
Where Revenue identifies that the subsidy paid to an employer was incorrectly claimed, it must then be repaid. However, the employer has the right to appeal Revenue’s determination that it was not eligible to avail of the scheme to the independent Tax Appeals Commission (TAC). The appeal process requires Revenue to assess the subsidy amount owed as a ‘relevant tax’ after which the employer has 30 days to lodge an appeal with the TAC.
Where the employer accepts that the subsidy amount was incorrectly claimed but cannot afford to repay it in a single payment then Revenue may agree to a phased payment arrangement over an extended timeframe. The employer may also be eligible to temporarily ‘park’ the debt under the Debt Warehousing scheme, providing the business meets the overall eligibility criteria for that scheme.
Finally, guidelines on the operation of the EWSS including comprehensive information on employer eligibility and supporting proofs is available on the Revenue website. Information regarding the Debt Warehousing scheme is also available on the Revenue website.
316. Deputy Carol Nolan asked the Minister for Finance if car insurance providers are entitled to discriminate in the provision of insurance policies based on age; and if he will make a statement on the matter. [30528/21]
View answerAt the outset, it is important to note that neither I, nor the Central Bank of Ireland, can intervene in the provision or pricing of insurance products or have the power to direct insurance companies to provide cover to specific individuals or businesses. This position is reinforced by the EU framework for insurance (the Solvency II Directive). Consequently, I am not in a position to direct companies as to what terms and conditions apply in relation to cover.
The Equal Status Acts 2008-2018 prohibit certain kinds of discrimination in the provision of goods, facilities and services, obtaining or disposing of accommodation and in relation to educational establishments. The legislation protects against discrimination on nine specific grounds, including age. However, the legislation also provides that people can be treated differently on any of the grounds (except gender) in relation to insurance – but only if the differences are based on actuarial or statistical data or other relevant underwriting or commercial factors and are reasonable.
Insurance companies consider a number of risks when determining the premium for a proposed insurance policy. I understand that motor insurers, in making decisions on whether to offer cover and what terms to apply, use a combination of rating factors such as the age of the driver, the type of car, claims record, driving experience, number of drivers, how the car is used, etc. Insurers also price in accordance with their specific claims experience and do not use the same combination of rating factors. Accordingly, premium prices vary across the market, demonstrating why it is important for consumers to shop around on their insurance policies.
Finally, it may be useful for the Deputy to know that Insurance Ireland, the representative body for the insurance industry in this country, operates a free Insurance Information Service for those who have queries, complaints or difficulties in relation to insurance. This Information Service can be contacted at feedback@insuranceireland.eu.
317. Deputy Ged Nash asked the Minister for Finance his views on the concerns of an association (details supplied) that the future viability of the plans to operate services of a bank from post offices is in serious doubt; if he plans to issue a statement requesting the bank to pause any branch closures until businesses have had an opportunity to reopen and adjust after Covid-19 restrictions are lifted; and if he will make a statement on the matter. [30549/21]
View answerAs the Deputy may be aware, as Minister for Finance, I have no role in the commercial decisions made by any bank in the State. This includes banks in which the State has a shareholding.
Decisions in this regard, including the management of branch networks, 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. The Bank of Ireland Relationship Framework is publically available on the gov.ie website.
Notwithstanding this, Bank of Ireland provided me with a briefing in advance which was consistent with its announcement on the matter on 1st March.
Some of the key points contained in the announcement were:
- The decision to close these branches is in response to changing customer behaviour with a significant acceleration in digital banking.
- The branches closing are predominately self-service locations which do not offer a counter service.
- To preserve local access to physical banking for those who want it, the bank has agreed a new partnership with An Post which will allow personal and business customers use their local post office for a range of banking services – including to withdraw cash and make cash and cheque lodgements – at no additional cost. The closing Bank of Ireland branches all have a post office within, on average, less than 500 meters.
- The bank confirmed that the new partnership with An Post will be available to all Bank of Ireland customers before any branch closes.
- Furthermore, the bank stated that there will be no closures for six months.
On staff, the bank commented that it will be working closely with all colleagues at these branches and will be setting out a range of options which include relocating to a different branch, moving to a new role in the bank, or voluntary redundancy for those who choose it.
The full announcement on the matter can be found on the Bank of Ireland website.
318. Deputy Aodhán Ó Ríordáin asked the Minister for Finance his views on whether it is preferable for small businesses, communities and customers if Bank of Ireland pauses its decision on the closure of 88 branches until businesses have had an opportunities to reopen and adjust to the changing circumstances after the lifting of Covid-19 restrictions and if he will contact Bank of Ireland to that effect. [30558/21]
View answerAs the Deputy may be aware, as Minister for Finance, I have no role in the commercial decisions made by any bank in the State. This includes banks in which the State has a shareholding.
Decisions in this regard, including the management of branch networks, 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. The Bank of Ireland Relationship Framework is publically available on the gov.ie website.
Notwithstanding this, Bank of Ireland provided me with a briefing in advance which was consistent with its announcement on the matter on 1st March.
Some of the key points contained in the announcement were:
- The decision to close these branches is in response to changing customer behaviour with a significant acceleration in digital banking.
- The branches closing are predominately self-service locations which do not offer a counter service.
- To preserve local access to physical banking for those who want it, the bank has agreed a new partnership with An Post which will allow personal and business customers use their local post office for a range of banking services – including to withdraw cash and make cash and cheque lodgements – at no additional cost. The closing Bank of Ireland branches all have a post office within, on average, less than 500 meters.
- The bank confirmed that the new partnership with An Post will be available to all Bank of Ireland customers before any branch closes.
- Furthermore, the bank stated that there will be no closures for six months.
On staff, the bank commented that it will be working closely with all colleagues at these branches and will be setting out a range of options which include relocating to a different branch, moving to a new role in the bank, or voluntary redundancy for those who choose it.
The full announcement on the matter is publically available on the Bank of Ireland website.
319. Deputy Rose Conway-Walsh asked the Minister for Finance the cost to the Exchequer on an annual basis of the tuition tax relief; and if he will make a statement on the matter. [30567/21]
View answer320. Deputy Rose Conway-Walsh asked the Minister for Finance the cost to the Exchequer on an annual basis of the tuition tax relief for undergraduate courses in public higher institutes of education; and if he will make a statement on the matter. [30568/21]
View answer321. Deputy Rose Conway-Walsh asked the Minister for Finance the cost to the Exchequer on an annual basis of the tuition tax relief for undergraduate courses in private colleges; and if he will make a statement on the matter. [30569/21]
View answer322. Deputy Rose Conway-Walsh asked the Minister for Finance the cost to the Exchequer on an annual basis of the tuition tax relief for undergraduate courses in higher education institutes abroad; and if he will make a statement on the matter. [30570/21]
View answer323. Deputy Rose Conway-Walsh asked the Minister for Finance the cost to the Exchequer on an annual basis of the tuition tax relief for postgraduate courses in public higher education institutes here; and if he will make a statement on the matter. [30571/21]
View answer324. Deputy Rose Conway-Walsh asked the Minister for Finance the cost to the Exchequer on an annual basis of the tuition tax relief for postgraduate courses in private colleges here; and if he will make a statement on the matter. [30572/21]
View answer325. Deputy Rose Conway-Walsh asked the Minister for Finance the cost to the Exchequer on an annual basis of the tuition tax relief for postgraduate courses in higher education institutes abroad; and if he will make a statement on the matter. [30573/21]
View answer326. Deputy Rose Conway-Walsh asked the Minister for Finance the cost to the Exchequer on an annual basis of the tuition tax relief for undergraduate and postgraduate courses respectively, in higher education institutes in Northern Ireland; and if he will make a statement on the matter. [30574/21]
View answerI propose to take Questions Nos. 319, 320, 321, 322, 323, 324, 325 and 326 together.
Section 473A of the Taxes Consolidation Act 1997 provides for income tax relief in respect of qualifying tuition fees paid by an individual for a third level education course, including a postgraduate course. The relief is granted at the standard rate of income tax (currently 20%), where an individual pays tuition fees for an approved course, whether on his or her own behalf or on behalf of another individual. The relief is restricted to tuition fees and excludes other education costs such as administration fees, examination fees, capitation fees and any element of the fees met by a grant, scholarship or employer contribution.
All courses provided by publicly funded universities, colleges and institutes of higher education in Ireland are approved for the purposes of the relief. All courses provided by publicly funded or accredited universities and institutions in other EU Member States or in the UK are also approved for the purposes of the relief. This includes courses provided by colleges or institutions through distance education into Ireland. Private colleges in Ireland and private distance education colleges based in the EU or the UK must operate in accordance with a code of standards which has been approved by the Minister for Education and Skills.
I am advised by Revenue that the annual cost of tax relief on approved training courses or third level education fees are set out in Revenue’s Cost of Tax Expenditures Publication, which is available on the Revenue website. This data is summarised below. The information included in the statistics at present is for 2004 to 2018. Tax returns for 2019 were filed in late 2020 and the data from these are now being processed and statistics will be updated over the coming months.
|
Year |
Cost (€m) |
|
2004 |
11.1 |
|
2005 |
14.3 |
|
2006 |
15.7 |
|
2007 |
18.1 |
|
2008 |
19.9 |
|
2009 |
20.6 |
|
2010 |
19.4 |
|
2011 |
14.5 |
|
2012 |
13.5 |
|
2013 |
12.5 |
|
2014 |
12.7 |
|
2015 |
12.9 |
|
2016 |
13.9 |
|
2017 |
15.2 |
|
2018 |
17.2 |
327. Deputy Catherine Murphy asked the Minister for Finance if a schedule will be provided of the transactions NAMA has had historically with companies (details supplied); the value of same; the breakdown by the asset type involved in each transaction, that is, land, completed buildings and part completed buildings and sites with and without planning and or zoning; and the locations of same. [30577/21]
View answerThe Deputy will be aware that, under sections 99 and 202 of the NAMA Act 2009, NAMA is unable to divulge confidential information regarding NAMA debtors or their assets, or commercial transactions in which they are involved.
Notwithstanding these statutory and legal limitations, I am advised by NAMA that there have been limited sales of loans and assets to one of the three named parties. I have been advised that first two of the named parties are not NAMA debtors. No assets of the third named party (who was a debtor) were ever sold to any of the two first named parties and NAMA never had any engagement from the first two named parties with respect to the third named party’s assets.
NAMA debtors and receivers have sold assets to the first of the named parties who is unconnected to NAMA (is not a debtor) and all sales of assets to this entity were openly marketed by debtors and receivers and undertaken in full compliance with section 172 of the NAMA Act.
