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Tuesday, 6 Jul 2021

Written Answers Nos. 165-189

Tax Code

Questions (165, 166, 167)

Mairéad Farrell

Question:

165. Deputy Mairéad Farrell asked the Minister for Finance if a full and unredacted list will be provided of all reform commitments entered into by the State in the National Plan of the Recovery and Resilience Fund; and if he will make a statement on the matter. [35893/21]

View answer

Mairéad Farrell

Question:

166. Deputy Mairéad Farrell asked the Minister for Finance the tax policy changes it is committed to in the National Plan of the Recovery and Resilience Fund recently submitted; the timeframe by which these commitments will be implemented; and if he will make a statement on the matter. [35895/21]

View answer

Mairéad Farrell

Question:

167. Deputy Mairéad Farrell asked the Minister for Finance the way the State will address the country specific recommendations as obligated to do in order to access the Recovery and Resilience Fund; and if he will make a statement on the matter. [35897/21]

View answer

Written answers

I propose to take Questions Nos. 165 to 167, inclusive, together.

In July 2020, the European Council adopted a €750 billion recovery package for Europe. This package, NextGenerationEU, is Europe’s shared response to the severe health and economic crisis caused by COVID-19. It is an ambitious and common recovery package that will complement and support each country’s own national response to the crisis. At the heart of the package lies the Recovery and Resilience Facility.

The aim of the Facility is to address the economic and social impact of the pandemic and make European economies and societies more sustainable, resilient and better prepared for the challenges and opportunities of the green and digital transitions. Ireland will receive approximately €915 million in grants from the Facility relating to the years 2021 and 2022. A further set of grants is to be allocated in 2023, taking into account economic developments between now and then. All of these grants will be used to support investments between now and mid-2026.

In order to avail of grants from the Recovery and Resilience Facility, each Member State must prepare a National Recovery and Resilience Plan. On 28 May 2021, Ireland submitted its draft Plan to the European Commission. Ireland’s draft Plan takes into account the requirements of the Facility for a minimum of 37% of expenditure on climate and 20% on digital investments and reforms; the need to address investment and reform challenges identified in all or a significant subset of relevant Country Specific Recommendations (CSRs) made to Ireland by the EU in recent years; and the importance of alignment with national economic and investment plans, in particular the Economic Recovery Plan.

The overall objective of Ireland’s Plan is to contribute to a sustainable, equitable, green and digital recovery effort, in a manner that complements and supports the Government’s broader recovery efforts. Ireland has committed to addressing issues highlighted in recent Country Specific Recommendations as part of Ireland’s National Recovery and Resilience Plan.

A number of reform projects are set out in the draft National Recovery and Resilience Plan. These include progressing the Climate Action and Low Carbon Development (Amendment) Bill; implementation of Base Broadening Carbon Tax measures; Addressing the Digital Divide and Enhancing Digital Skills by developing a new 10 year Adult Literacy, Numeracy and Digital Literacy Strategy and a new Digital Strategy for schools; Reducing Regulatory Barriers to Entrepreneurship through the use of an SME Test in development of policy; Enhancing Ireland's Anti-Money Laundering Capacity; continuing to address Aggressive Tax Planning; Advancing supplementary pension provision reform; Increasing the provision of social and affordable housing through progressing the Affordable Housing Bill and the Land Development Agency Bill; and, progressing Sláintecare implementation by committing to the implementation of three initiatives which will improve access to care in the community and help the process of removing private healthcare from public hospitals.

As part of this process, and as previously signalled in the Update to Ireland’s Corporation Tax Roadmap published in January, Ireland has committed to introduce a range of reform measures to continue efforts to tackle Aggressive Tax Planning especially in relation to outbound payments. In addition, measures will also be delivered in respect of environmental taxation.

In the draft recovery and resilience plan, from a tax perspective, commitments have been made to;

- Apply enhanced Controlled Foreign Company rules to the list of non-cooperative jurisdictions, effective 1 January 2021 (Finance Act 2020);

- Publish external independent economic research on the impact of recent legislative changes, both domestically and internationally, on outbound payments from Ireland. This was published on 14 June 2021;

- Carry out a Public Consultation on the introduction of measures to ensure that Outbound Payments do not avail of double non-taxation. The public consultation and the responses received will be published on the Department of Finance website in due course;

- Introduce legislation to safeguard against the possibility of double non-taxation of outbound payments in Finance Act 2023 at the latest;

Finally, the Carbon Tax trajectory of increases provides for significant incremental tax increases that will raise significant extra revenue for the State and broaden the tax base. Within the context of the National Recovery and Resilience Plan the measure will be considered complete by 30 June 2025, however as part of Government commitments on climate action, the 2020 Finance Act legislated for incremental increases to 2030.

Ireland’s draft National Recovery and Resilience Plan is currently being assessed by the European Commission which will, within two months, make a recommendation to the Council of the European Union, on the basis of which implementation of the Plan will commence and EU financial support will start to flow.

A National Recovery and Resilience Plan Implementing Body will be established within the Department of Public Expenditure & Reform to oversee its implementation. Reporting to the Minister for Public Expenditure & Reform, this Body will act as the lead authority for Ireland and as the single point of contact with the European Commission.

Question No. 166 answered with Question No. 165.
Question No. 167 answered with Question No. 165.

Departmental Data

Questions (168)

Noel Grealish

Question:

168. Deputy Noel Grealish asked the Minister for Finance the amount of interest his Department has been charged for savings or other funds on deposit in Irish banks since negative interest rates were introduced by year; and if he will make a statement on the matter. [35933/21]

View answer

Written answers

I can inform the Deputy that the amount of interest the Department of Finance has been charged for savings or other funds on deposit in Irish banks since negative interest rates were introduced is outlined below in tabular form.

Year

PMG Supply Account

Surplus Public Expenditure Monies Account

European Commission Account

Total

2014

€6.91

-

-

€6.91

2015

€34.78

-

-

€34.78

2016

€48.17

-

-

€48.17

2017

€ 26.68

-

-

€26.68

2018

€89.30

€18,586.03

€1,010.26

€19,685.59

2019

€14,703.66

€541,052.38

-

€555,756.04

2020

€15,281.54

€593,280.45

-

€608,561.99

2021

€3,985.10

€ 618,883.06

-

€622,868.16

Negative interest has been charged on Central Bank accounts since 2014. This arises from a 2014 European Central Bank Decision. The increase in negative interest charges since 2018 relates to the opening of the Surplus Public Expenditure Monies Account (SPEM) in September 2018. The SPEM was opened to hold surplus cash in the public expenditure system and replaced the Deposit Monies Investment Account (DMIA). Negative interest charges on the SPEM are a charge on the Finance Vote. Negative interest charges which accrued on the DMIA were paid by the NTMA. Therefore, the charges are not a new cost in General Government terms but a transfer from the NTMA to the Finance Vote.

Tax Forms

Questions (169)

Neale Richmond

Question:

169. Deputy Neale Richmond asked the Minister for Finance if his attention has been drawn to the fact that taxpayers are still filing tax refunds in written form although they are not accepted by the Revenue Commissioners. if he will ensure that this is made clear to taxpayers in advance of receiving the form which is no longer received; and if he will make a statement on the matter. [35953/21]

View answer

Written answers

While Revenue encourages taxpayers to avail of its easy to use on-line channels to file tax returns and make associated payments, it continues to facilitate any persons who may have difficulty in using these options, for example due to disability or to limited broadband access, by making hard-copy returns available to them.

It is not clear from the Deputy’s question which tax type he is referring to or whether he is aware of an individual taxpayer who is experiencing difficulties. If the Deputy wishes to provide further information to Revenue, it has assured me it will follow up on the matter and make every effort to solve any difficulties being encountered.

Tax Rebates

Questions (170)

Bernard Durkan

Question:

170. Deputy Bernard J. Durkan asked the Minister for Finance if all refunds in respect of overpayment of tax in 2014 and 2015 in the case of a person (details supplied) have now issued; if not, when they will issue; the reason for non-issue to date; and if he will make a statement on the matter. [36018/21]

View answer

Written answers

I am advised by Revenue that it has reviewed the tax position of the person in question and is satisfied that he is not entitled to any additional tax credits in respect for 2014 and 2015 and therefore no additional tax refunds are due in respect of those years.

Revenue has also advised me that it previously informed the person in December 2018 that he was not entitled to additional tax credits or tax refunds in respect of 2014 and 2015 and that remains the situation.

Tax Code

Questions (171)

Cathal Crowe

Question:

171. Deputy Cathal Crowe asked the Minister for Finance the status of tax deductions on workers returning to their jobs having been on the pandemic unemployment payment (details supplied). [36058/21]

View answer

Written answers

The Pandemic Unemployment Payment (PUP) is a social welfare payment for workers (employees and self-employed) who are out of work due to the COVID-19 pandemic. The taxation arrangements for the PUP, which were legislated for in Finance Act 2020, reflect the standard approach to taxing social welfare type payments, which means they are liable to income tax but exempt from the Universal Social Charge (USC) and Pay Related Social Insurance (PRSI). The mechanism to tax the PUP, in common with other Department of Social Protection (DSP) payments such as Jobseekers’ Benefit and Illness Benefit is by reducing the recipient’s tax credits and rate bands.

I am advised by Revenue as follows:

The PUP was not taxed in the normal ‘real-time’ manner in 2020, meaning the collection of any tax due was deferred until year end. This approach was adopted to ensure payments reached recipients as quickly as possible given the suddenness of the pandemic and on the expectation at the time that the emergency supports would be short-term in nature, which turned out not to be the case due to the continued prevalence of COVID-19. Where tax liabilities still exist for 2020 after all additional tax credits such as health expenses have been applied, the balance can be collected interest free over four years from 1 January 2022 by reducing the employee’s tax credits.

The continuation of the PUP into 2021 has re-established the practice of operating PAYE in the normal (real-time) manner for such payments. However, for most people receiving PUP payments in 2021, they will only pay tax when they return to work. When a PUP recipient returns to work, he or she should immediately cease the (PUP) claim with DSP. Once Revenue receives notification of the change from DSP, it adjusts the employee’s tax credits accordingly on a ‘Week 1’ basis and issues a revised payroll notification (RPN) to the employer. Revenue also issues a revised tax credit certificate to the employee.

Any delay in advising DSP of the return to work delays notification of the change to Revenue, which in turn delays employees receiving their full tax credit entitlements. For example, if there is a time delay between Revenue receiving the (PUP) claim closure notification from DSP and the employee’s first payment from the employer, then s/he will not benefit from full tax credit and rate band entitlements for that pay period. It is also important to note that employees may receive additional PUP payments after returning to work as the scheme is paid in arrears, which can also impact on the initial tax adjustment.

Finally, regarding the impact of PUP payments on taxation, it is worth noting that approximately 50% of recipients do not receive the highest rate of €350 per week and a single person’s weekly tax credits will fully cover any tax due on the lower weekly payment rates of €203, €250 and €300. These recipients will in fact have built up credits of between €3.46 and €22.86 per week for the period out of work, which will be available for offset against any liabilities arising from the PUP once they return to work. For a single person in receipt of the €350 PUP rate, their weekly tax credits will cover 90% of the tax payable, leaving tax due of approximately €6.50 per week.

Universal Social Charge

Questions (172)

Martin Browne

Question:

172. Deputy Martin Browne asked the Minister for Finance the estimated cost in 2022 of removing the universal social charge for earnings up to €19,500. [36108/21]

View answer

Written answers

I am advised by Revenue that the estimated cost of exempting the first €19,500 of income from the Universal Social Charge (USC) is €390m and €451m on a first and full year basis.

These estimated figures are based on projected 2021 incomes, calculated from actual data for the year 2018, the latest year for which data are currently available.

I might take this opportunity to note that Ireland has one of the most progressive personal income tax systems in the world, which plays a crucial role in the process of income redistribution. Our redistributive tax system has been acknowledged by the IMF, the OECD and the ESRI. It is my view that a broad-based, progressive income tax system, where the majority of income earners make some contribution but according to their means, is the most fair and sustainable income tax system in the long term.

Credit Unions

Questions (173)

Réada Cronin

Question:

173. Deputy Réada Cronin asked the Minister for Finance if his Department would deem it ethical, acceptable or best practice if advisers (details supplied) were to sit on the board of or be otherwise practically associated with a financial institution with the capacity and propensity to act on personal financial information received from the client in order to recoup outstanding but to all intents and purposes written off debt for the institution with a demand for same arriving immediately post-disclosure to the adviser; and if he will make a statement on the matter. [36112/21]

View answer

Written answers

As the Deputy will appreciate, while I have taken note of the situation as set out in the details supplied by the Deputy, it is not appropriate for me to comment on specific cases. However, I have set out the legislative and regulatory provisions which may be relevant to the issue raised.

Board of directors

Section 53(10) of the Credit Union Act, 1997 (the 1997 Act) sets out a list of persons who are not eligible to become a director of a credit union. This list does not include employees of the organisation referred to and accordingly there is no specific prohibition within the 1997 Act on an employee of that organisation being on the board of a credit union.

Under section 56B of the 1997 Act, the nomination committee of a credit union is, among other things, responsible for identifying candidates for election to the board of directors and ensuring such candidates are fit and proper.

Fitness and Probity regime

The Central Bank’s Fitness and Probity regime for credit unions sets out the minimum standards of Fitness and Probity that apply to individuals carrying out certain functions in credit unions.

A credit union must not permit a person to perform a Controlled Function (CF) role or Pre-Approval Controlled Function (PCF) role unless it is satisfied on reasonable grounds that the person complies with the Fitness and Probity Standards for Credit Unions (the Standards) and has obtained confirmation that the person has agreed to abide by the Standards. The Standards provide that a person performing a CF or PCF is required to be:

- competent and capable;

- honest, ethical and to act with integrity; and

- financially sound.

Credit unions are responsible for ensuring that staff performing CFs or PCFs meet the Standards, both on appointment to such functions and on an on-going basis.

Central Bank approval is required before appointments may be made to PCF positions.

Further information on the Central Bank’s Fitness and Probity regime, as it applies to credit unions, is available on the Central Bank’s website.

Conflicts of interest

Section 69 of the 1997 Act sets out provisions in relation to conflicts of interest including the requirements for officers of a credit union, including the members of its board of directors, to at all times ensure that individually and collectively when acting in that capacity, they act in a manner free from conflicts of interest and for the board of directors to approve and document in writing a policy for identifying, managing and resolving conflicts of interest.

Under section 55A(3) of the 1997 Act, one of the functions of the chair of a credit union is ensuring that conflicts of interest are appropriately managed by the board of directors, and by each of them, in accordance with section 69.

Complaints

The Central Bank welcomes information from members of the public on concerns they have about regulated financial service providers’, including credit unions’, compliance with their legal or regulatory obligations.

However, where a member of a credit union is not happy with the service they have received from their credit union, they are entitled to make a complaint to the credit union directly.

If they are not happy with the response they receive, they can refer their complaint to the Financial Services and Pensions Ombudsman (FSPO) where the complaint comes within the jurisdiction of the FSPO.

Freedom of Information

Questions (174)

Catherine Murphy

Question:

174. Deputy Catherine Murphy asked the Minister for Finance if he is satisfied in the context of the freedom of information publication scheme that all logs are published and up to date in compliance with the Freedom of Information Act 2014; if not, the reason they are not published; and if he will update them as a matter of priority. [36124/21]

View answer

Written answers

I wish to advise the Deputy that my Department publishes a list of Non-Personal Freedom of Information requests on its website. This is known as the Freedom of Information Disclosure Log and it is updated on a quarterly basis. I can confirm it is up to date, with Q2 2021 available as the most recent publication.

The FOI Disclosure Logs can be accessed from the following link: www.gov.ie/en/collection/19fcb4-foi-decisions/.

Freedom of Information

Questions (175, 176)

Catherine Murphy

Question:

175. Deputy Catherine Murphy asked the Minister for Finance the amount collected on an annual basis since the Freedom of Information Act 2014 commenced in respect of fees attached to freedom of information requests submitted to his Department. [36142/21]

View answer

Catherine Murphy

Question:

176. Deputy Catherine Murphy asked the Minister for Finance the number of freedom of information requests refused by his Department since the Freedom of Information Act 2014 commenced for the reason that search and copy costs would exceed the maximum threshold; the number of requests that were subsequently granted following engagement with the requester to narrow the scope of the request; and the costs associated with same. [36160/21]

View answer

Written answers

I propose to take Questions Nos. 175 and 176 together.

I wish to advise the Deputy that my Department does not retain statistics concerning the intervening and interim processes of Freedom of Information requests.

However, I can advise the Deputy that my Department supplies annual statistics of completed requests and fees collected to the Office of the Information Commissioner. The Office of the Information Commissioner publishes this information as part of their Annual Reports. These can be found on the OIC website, through the following link: www.oic.ie/publications/annual-reports/

The table below outlines the amount of Search and Retrieval Fees charged by my Department in relation to the processing of Freedom of Information requests from 2015 to date.

Year

Search and Retrieval Fees charged €

2015

920

2016

230

2017

530.92

2018

311.36

2019

972

2020

434

2021 (to date)

100

Question No. 176 answered with Question No. 175.

Financial Services

Questions (177)

Rose Conway-Walsh

Question:

177. Deputy Rose Conway-Walsh asked the Minister for Finance the institutions that are designated as publicly controlled market operators by the CSO as part of the official reporting of Ireland’s Government finance statistics and the excessive deficit procedure notification for Ireland in tabular form; and if he will make a statement on the matter. [36202/21]

View answer

Written answers

The Central Statistics Office’s (CSO) Register of Public Sector Bodies provides the basis for the preparation of Government Finance Statistics (GFS) and Excessive Deficit Procedure (EDP) reporting for Ireland. It lists all organisations in the State which are considered to be in the general government sector for the purposes of GFS and EDP. It also lists organisations which, while under public control, are not part of the general government sector.

Publicly controlled market operators are listed in the Register of Public Sector Bodies. However, these entities are not included in the official Government Finance Statistics and Excessive Deficit Procedure reporting as they are not classified as falling within the general government sector.

The general government sector consists of central government and local government.

The central government sector includes bodies that are established through political processes and whose activities a Minister of government or other responsible person is accountable for. The sector does not include public corporations or enterprises engaged in the production of commercial services or goods. The main categories of central government bodies are:

- Departments of State including any additional voted expenditure under the aegis of the Minister;

- Extra-Budgetary Funds for which separate accounts are maintained and which are directly administered by departments; and

- Bodies which are not departments but which are funded almost entirely from the Exchequer are subject to controls and may be regarded as extensions of government departments, such as Non-commercial Agencies.

The local government sector includes all Local Authorities, Local Authorities non-commercial agencies, Regional Assemblies and a number of Approved Housing Bodies.

A full list of bodies, which are included in the general government sector for the purpose of GFS and EDP reporting, can be found at:

www.cso.ie/en/releasesandpublications/ep/p-rpbi/registerofpublicsectorbodies2020/.

Covid-19 Pandemic Supports

Questions (178)

Brendan Griffin

Question:

178. Deputy Brendan Griffin asked the Minister for Finance if he will provide advice on a matter in relation to payments to support business owners over 66 years of age (details supplied); and if he will make a statement on the matter. [36203/21]

View answer

Written answers

There are a number of Covid related business supports under the remit of my Department including the Employment Wage Subsidy Scheme, the Covid Restrictions Support Scheme (CRSS), the Tax Debt Warehousing scheme and the recently announced Business Resumption Support Scheme (BRSS) due to be implemented in September. There is no age criteria associated with these schemes. They are available provided that the business meets all other eligibility criteria as appropriate. Full details of the schemes are set out on the Revenue website:

- EWSS - www.revenue.ie/en/employing-people/ewss/index.aspx

- CRSS - www.revenue.ie/en/self-assessment-and-self-employment/crss/index.aspx

- Tax Debt Warehousing - www.revenue.ie/en/corporate/communications/documents/debt-warehousing-reduced-interest-measures.pdf.

The eligibility criteria for the Pandemic Unemployment Payment (PUP) is a matter for my colleague Minister Humphreys as Minister for Social Protection, but I understand that the PUP is payable to people between the ages of 18 and 66 which is consistent with other social protection schemes payable to people of working age who have lost their employment. People aged 66 years and over are provided for through the State Pension (contributory) or the means-tested State Pension (non-contributory).

The Government have put in place a range of measures to support people and businesses most affected by the financial shock of the pandemic, including those mentioned above. The Small Business Assistance Scheme for COVID (SBASC) and Tourism Business Continuity scheme have also been established in order to support those businesses most at risk. Other schemes which have been established include the Live Performance Support Scheme (LPSS) and the Music Entertainment Business Assistance Scheme (MEBAS), both of which are targeted at supporting the commercial live performance sector. Details of the supports are available on the Department of Enterprise, Trade and Employment’s website at the following link - enterprise.gov.ie/en/What-We-Do/Supports-for-SMEs/COVID-19-supports/.

Finally, I would note that the Government remains fully committed to supporting businesses and employers insofar as is possible at this time.

Pension Provisions

Questions (179)

Richard Bruton

Question:

179. Deputy Richard Bruton asked the Minister for Finance if the rules governing restricted access to pension funds until age 75 years even in the face of serious illness will be reviewed as part of the proposed Commission on Taxation and Welfare; and if he will make a statement on the matter. [36237/21]

View answer

Written answers

The Commission on Taxation and Welfare has been established to independently consider how best the taxation and welfare systems can support economic activity and promote increased employment and prosperity. This is while ensuring that there are sufficient resources available to meet the costs of the public services and supports in the medium and longer term.

The terms of reference for the Commission were published in April 2021 and Commission members have been asked to consider a wide range of issues including aging demographics, digital disruption and automation and the long-term strategic commitments of Government regarding health, housing, and climate. They will also have regard to the principles of taxation and welfare policy outlined within the Programme for Government, including the Government’s commitment to a pro-enterprise policy framework, by providing a stable and sustainable regulatory and tax environment.

The Commission has been specifically asked to consider the output from the Pensions Commission regarding sustainability and eligibility issues in respect of State Pension arrangements. The Terms of Reference do not include consideration of private pension arrangements however the full scope of this work will ultimately be a matter for the Commission members to decide in due course.

The Report of the Interdepartmental Pensions Reform and Taxation Group was published in November 2020 on my Department’s website, which contains a discussion about private pension arrangements, including matters pertaining to restricted access to approved minimum retirement funds (AMRFs).

Revenue Commissioners

Questions (180)

Michael McNamara

Question:

180. Deputy Michael McNamara asked the Minister for Finance if clerical officers who transferred from the Department of Agriculture in 2007 to the Revenue Commissioners will be considered for the allowance personal to holder which came into effect on 1 January 2003 given that all the clerical officers in the Revenue Commissioners are doing the very same job but anyone who transferred to the Revenue Commissioners after 2003 are on a reduced rate of pay of €100 weekly; and if he will make a statement on the matter. [36327/21]

View answer

Written answers

I am advised by Revenue that Clerical Officers who transferred to Revenue from the Department of Agriculture in 2007 are not eligible to receive the Annual Personal to Holder (APTH) payment. This is because they were not serving in Revenue on 1 January 2003 (Integration Day), the designated date by reference to which eligibility for payment of the APTH was determined.

The background is that following an extensive industrial relations negotiation process in 2002/2003, agreement was reached on the rationalisation and integration of General Service and Departmental Taxes grading structures in Revenue. Arising from the agreement, 1 January 2003 was designated as Integration Day and as of that date, Departmental Taxes grades were ceased, the individuals who were serving in those grades took on the duties and conditions of service of the equivalent General Service grades; and they were re-certified by the Civil Service Commission to General Service grades.

As part of the Integration Agreement, a promotion/upgrading process was agreed and those individuals who were serving in Revenue on Integration Day and were not successful in the process, were instead awarded an Annual Personal to Holder Payment (APTH), an allowance paid on a personal-to-holder basis, in addition to the current salary point on an incremental scale, for as long as the person remains in that grade. Revenue staff who are still in receipt of an APTH are those who met the criteria above and who currently serve in the same grade in which they served on Integration Day, 1 January 2003. However, staff who were recruited or transferred into Revenue after Integration Day were not, and are not, eligible for the APTH payment.

Tax Code

Questions (181)

Jennifer Carroll MacNeill

Question:

181. Deputy Jennifer Carroll MacNeill asked the Minister for Finance if there are plans for electric and hybrid vehicles with regard to company tax; and if he will make a statement on the matter. [36384/21]

View answer

Written answers

In Finance Act 2019 I legislated for a CO2-based benefit-in-kind (BIK) regime for company cars from 1/1/2023. From that date the amount taxable as BIK remains determined by the car’s original market value (OMV) and the annual business kilometres driven, while new CO2 emissions-based bands will determine whether a standard, discounted, or surcharged rate is taxable. The number of mileage bands is reduced from five to four.

I believe that better value for money for the taxpayer is achieved by curtailing the amount of subsidies available and building an environmental rationale directly into the BIK regime. It was determined in this context that reforming the BIK system to include emissions bands provides for a more sustainable environmental rationale than the continuation of the current system with exemptions for electric vehicles (EVs).

There is currently a 0% BIK rate for EVs, a measure that forms part of a broader series of very generous measures to support their uptake including a reduced rate of 7% VRT, a VRT relief of up to €5,000, low motor tax of €120 per annum, SEAI grants, discounted tolls fees, and 0% BIK on electric charging. The BIK exemption was intended as a temporary measure and is set to end at year end 2022, coinciding with the onset of the new BIK regime on 1/1/2023. From this date EVs will benefit from a preferential rate of BIK, ranging from 9 – 22% depending on mileage, while internal combustion engine (ICE) vehicles will be subject to higher BIK rates, up to 37.5%. This new structure with CO2-based discounts and surcharges will incentivise employers to provide employees with electric and hybrid vehicles.

Insurance Coverage

Questions (182)

Christopher O'Sullivan

Question:

182. Deputy Christopher O'Sullivan asked the Minister for Finance if his attention has been drawn to the issues outdoor activity and experiences operators are having in securing insurance (details supplied); and if he will make a statement on the matter. [36507/21]

View answer

Written answers

I am very much aware of the issues of insurance affordability and availability facing many sectors, such as the one highlighted by the Deputy, which provide such a valuable contribution to the well-being of our society and economy in general. However, neither I, nor the Central Bank of Ireland have any influence over the pricing or provision of insurance products, nor can we compel any insurer operating in the Irish market to provide cover to any individual business or groups, as this is a commercial matter. This position is reinforced by the EU legislative framework for insurance (the Solvency II Directive).

Nevertheless, I can assure the Deputy that the Government is committed to improving the cost and availability of insurance for all consumers, businesses and community groups. In this regard, the Action Plan for Insurance Reform sets out 66 actions across a number of policy areas, including the Department of Finance. Work is already underway to deliver these much-needed reforms. Recent achievements include the adoption of new Personal Injury Guidelines by the Judicial Council, and the creation of an Office to Promote Competition in the Insurance Market within the Department of Finance.

The new Personal Injury Guidelines significantly reduce award levels for many categories of common injuries. It is my expectation that insurers will now commence reflecting savings from reduced award levels to customers, in line with past commitments. Minister of State Fleming met with the CEOs of the main insurers operating in Ireland to set out the Government’s expectation in this regard. These engagements were positive, with providers indicating that they will begin lowering premiums in response to the Guidelines.

The Minister of State will meet with CEOs again later this year to review their ongoing response to this and other key reforms. My officials are also working closely with the IDA with a view to help bring new entrants into the Irish insurance market, including in areas of high footfall and in turn to help improve its overall competitiveness.

I would like to assure the Deputy that work remains ongoing across Government to deliver further elements of the Action Plan, including measures to reform the PIAB, reduce fraud, and make changes to the duty of care in order to strengthen waivers and notices. It is my expectation that the implementation of these key actions should have a positive impact on the affordability and availability of insurance for individuals, businesses, community and voluntary groups across Ireland.

Finally, with respect to the correspondence highlighted in the question, it may interest the party involved to know that Insurance Ireland, the representative body for insurance providers in this country, operates a free Insurance Information Service for those who have queries, complaints or difficulties in relation to obtaining insurance cover. This can be accessed at feedback@insuranceireland.eu. In addition, an individual has the right to make a complaint to the Financial Services and Pensions Ombudsman (FSPO) in relation to any dealings with such providers where they feel they have been unfairly treated. The FSPO is a statutory official who acts as an independent arbiter of disputes which consumers may have with their insurance company or other financial service provider, and can be contacted either by email at info@fspo.ie or by telephone at 01-567-7000.

Covid-19 Pandemic

Questions (183)

Kieran O'Donnell

Question:

183. Deputy Kieran O'Donnell asked the Minister for Public Expenditure and Reform the status of the roll-out of the EU Digital COVID Certificate; the speed with which Covid-19 testing results will be uploaded to the certificate; and the date on which passengers will be able to download the certificate for travel use (details supplied) ahead of 19 July 2021 when it will officially come into effect. [36366/21]

View answer

Written answers

The EU Digital COVID Certificate (DCC) is proof (in digital or paper format) that a person has either:

been vaccinated against COVID-19;

received a negative test result; or

recovered from COVID-19 (valid for 180 days).

The DCC is not a travel document or a passport, but it will help people to travel safely within the EU/EEA during the COVID-19 pandemic.

The EU Digital COVID Certificate in Ireland is being developed by a senior cross-departmental group chaired by Taoiseach's department, with my Department, through the OGCIO, being responsible for the technical component of the EU Digital Covid Certificate production.

Work is ongoing to ensure that certificates are issued for 19th July where vaccinations have already taken place and automatically produced within a few days of new vaccinations.

Recovery certificates can be requested from HSE and test certificates obtained via a suitable provider.

Covid-19 Pandemic

Questions (184)

Joe Carey

Question:

184. Deputy Joe Carey asked the Minister for Public Expenditure and Reform if his Department is on schedule for delivering the EU Digital COVID Certificate for July 2021; the way it will be prioritised in delivering it to those who have been vaccinated with the most urgent need to travel; if it can be accessed by those who will be abroad who meet all the criteria and who are looking to return to Ireland without having to quarantine; and if he will make a statement on the matter. [35784/21]

View answer

Written answers

The EU Digital COVID Certificate (DCC) is proof (in digital or paper format) that a person has either:

been vaccinated against COVID-19;

received a negative test result; or

recovered from COVID-19 (valid for 180 days).

The DCC is not a travel document or a passport, but it will help people to travel safely within the EU/EEA during the COVID-19 pandemic.

The EU Digital COVID Certificate in Ireland is being developed by a senior cross-departmental group chaired by Taoiseach's department, with my Department, through the OGCIO, being responsible for the technical component of the EU Digital Covid Certificate production.

Work is ongoing to ensure that certificates are issued for 19th July where vaccinations have already taken place and automatically produced within a few days of new vaccinations.

Recovery certificates can be requested from HSE and test certificates obtained via a suitable provider.

The issue of certificates cannot be prioritised based on planned travel because this information is not collected by the HSE.

Each individual Member State country in the EU will decide how to use EU Digital COVID Certificate as part of their own national public health measures. It is advisable for anyone travelling to Europe or coming to Ireland to check the specific requirements in place at that time.

Flood Risk Management

Questions (185)

Michael Healy-Rae

Question:

185. Deputy Michael Healy-Rae asked the Minister for Public Expenditure and Reform if he will address a matter regarding the case of a person (details supplied); and if he will make a statement on the matter. [35815/21]

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Written answers

The Office of Public Works (OPW) is responsible for the maintenance of Arterial Drainage Schemes completed under the Arterial Drainage Act of 1945. While the River Feale forms part of the Feale Arterial Drainage Scheme, the River Feale and a tributary in the area referred to by the Deputy does not form part of an Arterial Drainage Scheme and as such is not under the auspices of the OPW. Therefore, the OPW is not responsible for the maintenance of any channel or bridge or works to existing structures in this area.

The OPW has a detailed guidance document titled Environmental Guidance: Drainage Maintenance and Construction, which is available from www.gov.ie. This document provides information on best practice and appropriate environmental windows for carrying out works to and along river channels.

The OPW has developed a guidance document, which is aimed at owners of land or property, which is located on the banks of a watercourse. This online guidance document which is available from www.flooding.ie provides some practical advice and assistance for the management of watercourses and on the consents and permissions that may be required for works to a watercourse.

National Parks

Questions (186)

Róisín Shortall

Question:

186. Deputy Róisín Shortall asked the Minister for Public Expenditure and Reform the current policy regarding the use of lodges in the Phoenix Park; if each lodge has been refurbished; if each one is currently occupied in tabular form; and if he will make a statement on the matter. [35918/21]

View answer

Written answers

I am advised by my officials that there are 41 lodges/properties in the Phoenix Park. These properties are primarily allocated to staff in specific posts where there is a requirement for officials to be present on the ground as part of their employment.

Lodges like those in the Phoenix Park are considered intrinsic to the historic estates, parks and gardens in the care of the OPW and are retained for State use.

A number of these properties are located within secure areas of the Park e.g. Aras an Uachtarain and as such are not accessible to members of the public.. The OPW has provided to the Deputy, a more general overview of occupancy of lodges in the Phoenix Park, so as to protect both the privacy of individual residents/employees and to avoid potential security issues arising from highlighting individual properties that may be vacant.

Of the 41 lodges in the Phoenix Park, there are 9 currently vacant primarily due to their poor condition and/or location which makes them unsuitable for modern occupation. These include 3 cottages, 2 Gate lodges, 2 keepers lodges and 2 flats.

There is an ongoing programme to refurbish a number of lodges on a phased basis, subject to resources.

Flood Risk Management

Questions (187)

Christopher O'Sullivan

Question:

187. Deputy Christopher O'Sullivan asked the Minister for Public Expenditure and Reform the status of the fitting of a submersible pump on the town side of the Bandon River at Dunmanway, County Cork; the status of a maintenance plan for the non-return valves; and if he will make a statement on the matter. [35919/21]

View answer

Written answers

The Office of Public Works is investigating the matter further and a reply will issue directly to the Deputy very shortly.

Departmental Data

Questions (188)

Noel Grealish

Question:

188. Deputy Noel Grealish asked the Minister for Public Expenditure and Reform the amount of interest his Department has been charged for savings or other funds on deposit in Irish banks since negative interest rates were introduced by year; and if he will make a statement on the matter. [35938/21]

View answer

Written answers

My Department is financed through voted expenditure and, therefore, does not keep savings on deposit. As a result, no interest has been charged in relation to my Department's four Votes (Vote 11 Department of Public Expenditure and Reform, Vote 39 Office of Public Procurement, Vote 43 Office of the Government Chief Information Officer and Vote 12 Superannuation) since the introduction of negative interest rates.

Office of Public Works

Questions (189)

Martin Browne

Question:

189. Deputy Martin Browne asked the Minister for Public Expenditure and Reform the number of OPW staff by job title working in the Rock of Cashel. [36101/21]

View answer

Written answers

The OPW have 26 staff members working in the Rock of Cashel;

Guides (Seasonal & Permanent)

19

Head Guide

2

Supervisor Guide

1

Craft Stonecutter and Stonemason

2

GO Band 3

2

While the 4 Craft and GO grades are currently based at the Rock of Cashel, they may be moved to other sites in the area as required.

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