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Thursday, 15 Jul 2021

Written Answers Nos. 154-173

Driver Licences

Questions (154)

Éamon Ó Cuív

Question:

154. Deputy Éamon Ó Cuív asked the Minister for Transport if an Irish driver licence can issue to a person (details supplied) resident here who already holds a full UK licence based on passing a driving test in Kenya; if not, the reason it cannot issue; and if he will make a statement on the matter. [38865/21]

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Written answers

Ireland has entered into a licence exchange agreement with the UK so that a UK/NI driving licence can be exchanged for an Irish licence and vice versa. There is an exception to this exchange set out in the agreement. A UK/NI licence category will not be exchanged in Ireland where the licence category originated from a third country whose licences are not accepted for exchange in Ireland.

Ireland does not have a licence exchange agreement with Kenya.

Irish driver licensing law operates within a framework of EU law, which sets out the driver licensing legislation with which all Member States must comply. The format of driving licences, categories of vehicles, and the standards to be met in driving tests to qualify for a licence, are all set at EU level. A Member State may exchange a driving licence issued by a third country (e.g. Kenya) but another Member State does not have to mutually recognise such a licence.

Driver licensing exists in the interests of public safety and is in essence about ensuring that people licensed to drive on our roads have reached certain recognised standards. When people come to Ireland with a non-exchangeable licence, we have no option but to require them to go through the process of obtaining an Irish licence. While many may have a safe driving record, we have no way of measuring that the standards have been met.

Driver Test

Questions (155)

Éamon Ó Cuív

Question:

155. Deputy Éamon Ó Cuív asked the Minister for Transport if, in view of the unusual circumstances of a person (details supplied), a driver theory and practical test could be expedited from the date given; and if he will make a statement on the matter. [38866/21]

View answer

Written answers

Ireland has entered into a licence exchange agreement with the UK so that a UK/NI driving licence can be exchanged for an Irish licence and vice versa. There is an exception to this exchange agreement. A UK/NI licence category will not be exchanged in Ireland where the licence category originated from a third country whose licences are not accepted for exchange in Ireland.

For example, if a UK licence was issued in exchange for a Kenyan licence, Ireland does not have a licence exchange agreement with Kenya and so the UK licence cannot be exchanged here.

The Driver Theory Test Service has now re-opened on a gradual basis with a maximum monthly capacity of 25,000 tests initially.

This means that while there are currently over 25,000 customers with an appointment for a Theory Test in July, some appointments will be rescheduled to a later date. Customers who cannot be accommodated in July because of volume restrictions will have to be rescheduled.

The test centres have extensive COVID-19 measures in place to protect both customers and staff and to ensure the safe delivery of the service. It is hoped that capacity will gradually increase to 50,000 tests per month over time, if public health guidance permits.

As Minister, I cannot address individual cases but, given the circumstances, I am referring this to the RSA for direct reply.

Driver Licences

Questions (156)

Jennifer Carroll MacNeill

Question:

156. Deputy Jennifer Carroll MacNeill asked the Minister for Transport the details of the plan to expand driver lessons to non-essential workers; the expected timeline for the plan; and if he will make a statement on the matter. [38935/21]

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Written answers

Road safety policy during the pandemic has depended on public health decisions taken by Government, on the advice of the National Public Health Emergency Team.

There is currently no legal impediment to the provision of driving lessons, provided public health guidelines are adhered to. However, the position is that these lesson can resume where the learner in question is willing to book a class and the instructor is willing to teach it. It does not mean that instruction has to resume, or that driving instructors are obliged to teach against their will.

However, as the Deputy will be aware, approved Driving Instructors (ADIS) are entirely independent operators and neither the Road Safety Authority nor the Department can dictate how they run their individual businesses. It is up to each driving instructor or driving school to make the appropriate choices to protect themselves and their families.

Rail Network

Questions (157)

Rose Conway-Walsh

Question:

157. Deputy Rose Conway-Walsh asked the Minister for Transport when a decision will be made on the reopening of the Athenry to Claremorris section of the Western Rail Corridor; and if he will make a statement on the matter. [39028/21]

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Written answers

As the Deputy may know, in January my Department published both Iarnród Éireann’s financial and economic appraisal (the “EY Report”) and the independent review of it that had been commissioned by my Department and conducted by JASPERS, an agency of the European Investment Bank/EU Commission.

This independent review noted a number of shortcomings in relation to the proposed re-opening of the Western Rail Corridor Phases 2 and 3 as presented, in particular around issues such as the need to demonstrate the strategic role of the proposal and how it sat within the broader proposed development of the network.

Government noted the conclusions of both the EY Report and the JASPERS Review in December 2020 and also noted my intention to launch a Strategic Rail Review of the rail network. This Review will be conducted in co-operation with colleagues in the Department for Infrastructure (Northern Ireland) and will examine the potential scope for improved rail services and infrastructure along the various existing, or future potential, corridors of the network, including disused and closed lines such as the Western Rail Corridor.

My Department launched the procurement process in April and has now identified a preferred bidder. I expect work on the Review to commence following the summer and the Review itself is scheduled to be completed within 12 months.

Rail Network

Questions (158)

Róisín Shortall

Question:

158. Deputy Róisín Shortall asked the Minister for Transport the updated timeframe for the delivery of the MetroLink; and if he will make a statement on the matter. [39038/21]

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Written answers

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 Decision Gates. For a project in this category, "Decision Gate 1: Approval in Principle" is the first stage where the Public Spending Code stipulates that formal Government approval is required.

In accordance with the Public Spending Code's requirements, the National Transport Authority has submitted MetroLink's Preliminary Business Case to my Department. The Code stipulates that it must be reviewed by both my Department and the Department for Public Expenditure and Reform. Following completion of these necessary steps I will then bring the matter to Government for its decision.

Approval under “Decision Gate 1: Approval in Principle” is required prior to any application to An Bord Pleanála for a Railway Order. It is anticipated that, subject to Government approval and completion of the necessary planning and environmental documentation, an application will be made to An Bord Pleanála this year.

I would note that this is the first of three Government Decision Gates and, if approved by Government at Decision Gate 1, then "Decision Gate 2: Pre-Tender Approval" requires submission of a Detailed Project Brief and Procurement Strategy which will be considered at that juncture, while finally "Decision Gate 3: Approval to Proceed" requires submission of a Final Business Case to allow substantive construction to commence.

Rail Network

Questions (159)

Róisín Shortall

Question:

159. Deputy Róisín Shortall asked the Minister for Transport the current projected timeframe for construction works to commence electrification of the northern commuter line in order to extend the DART to Balbriggan; the current projected timeframe for the DART to Balbriggan to be completed and open for passengers; and if he will make a statement on the matter. [39039/21]

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Written answers

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 Decision Gates. For a project in this category, "Decision Gate 1: Approval in Principle" is the first stage where the Public Spending Code stipulates that formal Government approval is required.

In accordance with the Public Spending Code's requirements, the National Transport Authority has submitted the DART+ Preliminary Business Case to my Department. The Code stipulates that it must be reviewed by both my Department and the Department for Public Expenditure and Reform. Following completion of these necessary steps I will then bring the matter to Government for its decision.

Approval under “Decision Gate 1: Approval in Principle” is required prior to any application to An Bord Pleanála for a Railway Order. I would note that this is the first of three Government Decision Gates and, if approved by Government at Decision Gate 1, then "Decision Gate 2: Pre-Tender Approval" requires submission of a Detailed Project Brief and Procurement Strategy which will be considered at that juncture, while finally "Decision Gate 3: Approval to Proceed" requires submission of a Final Business Case to allow substantive construction to commence.

DART+ is a programme comprised of five principal elements - DART+ West, DART+ South West, DART+ Coastal North (as referred to by the Deputy), DART+ Coastal South and DART+ Fleet. DART+ West and DART+ Fleet are the two elements most advanced at this stage with Government decisions expected in respect of both expected this year, while approval stages in respect of the other elements of the programme to follow thereafter.

Greenways Provision

Questions (160)

Róisín Shortall

Question:

160. Deputy Róisín Shortall asked the Minister for Transport if his Department has provided funding for the Santry river greenway; the projected timeline for the commencement and completion of works on the greenway; and if he will make a statement on the matter. [39040/21]

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Written answers

As the Deputy is likely aware, the Programme for Government committed that approximately €360 million in cross-Government funding will be spent on walking and cycling per annum over the lifetime of the Government. This investment will help support the delivery of around 1,000 kilometres of improved walking and cycling infrastructure by 2025 as well as additional investment in Greenways.

I was delighted to announce earlier this year an allocation of €240 million to Active Travel projects in the Greater Dublin Area and the regional cities, along with an additional €72.8 million to projects in the other local authorities. As part of this €240 million, Dublin City Council was allocated just under €50 million in 2021 for the development of walking and cycling infrastructure and a full list of projects to be progressed this year is available at www.nationaltransport.ie/wp-content/uploads/2021/02/2021-Issued-Allocations-Final.pdf.

As Minister, I have responsibility for the development of policy and provision of funding in relation to Active Travel. The National Transport Authority (NTA), meanwhile, has the responsibility of allocation of funding to specific projects and oversight of their development, in cooperation with the local authorities themselves. Given their responsibility in this area, I have referred your question about the Santry Greenway to the NTA for a more detailed reply. Please advise my private office if you do not receive a reply within 10 working days.

Driver Licences

Questions (161)

Darren O'Rourke

Question:

161. Deputy Darren O'Rourke asked the Minister for Transport if he plans to change the power of a motorbike a driver can operate with a full category B car licence and initial basic training to bring the rules into line with similar requirements in Europe; and if he will make a statement on the matter. [39043/21]

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Written answers

Irish driver licensing law operates within a framework of EU law, which sets out the driver licensing legislation with which all Member States must comply. The format of driving licences, categories of vehicles, and the standards to be met in driving tests to qualify for a licence, are all set at EU level. Irish licensing law is in line with EU requirements.

Under the EU Directives, a Member State may provide for category A1 motorcycles under a licence for category B, which would only be valid for driving on their territory. It is not my intention to provide this provision. Initial basic training must be completed and a motorcycle driving test must be passed for all motorcycle categories. The continuing toll of fatal and serious accidents on our roads means we cannot compromise on ensuring all road users are as safe as possible.

Driver Licences

Questions (162)

Darren O'Rourke

Question:

162. Deputy Darren O'Rourke asked the Minister for Transport if his attention has been drawn to the fact that some persons have been left out of pocket as a result of the recent extension of the expiration date for driver licences due to the fact that many persons obtained a medical examination to renew their driver licence but now cannot do so and will need to pay to obtain another medical examination in advance of renewing their licence in ten months’ time; and if he will make a statement on the matter. [39044/21]

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Written answers

Ireland received authorisation from the EU to extend driving licences that expire between 1 July and 31 October 2021 for an additional 10 months. This extension was granted under EU Regulation 2021/267 and was applied on 2 July 2021. A copy of the Regulation can be found on the European Union Law website:

eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021R0267&qid=1625569643896 .

When the extension is applied, the expiry date on the driver file for each person affected is updated to the new expiry date. By law, a driving licence cannot be renewed more than 3 months before the expiry of the licence.

The Deputy will appreciate that the requirement to submit a medical report dated not more than one month prior to the application is to ensure that the most up-to-date assessment of the applicant is provided.

I am aware that some people seeking to renew their licences may have obtained medical certificates that are no longer required, owing to the extension of their licences. However, for all classes of licence where a medical certificate is required, it is the applicant's responsibility to provide this and there is no mechanism to reimburse individual applicants.

Tax Reliefs

Questions (163)

Emer Higgins

Question:

163. Deputy Emer Higgins asked the Minister for Finance if his attention has been drawn to proposals from a group (details supplied) regarding income tax relief for owner-occupiers and VAT rebates for social landlords; his plans to implement these measures; and if he will make a statement on the matter. [38778/21]

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Written answers

As the Deputy will be aware, the Minister for Housing, Local Government and Heritage, has established an Independent Working Group to examine the issue of defective housing. Officials from my Department participate in this Working Group. The objectives of the group are to identify the scope of relevant significant defects in housing, to evaluate the scale of housing affected, to propose a means of prioritising defects, to evaluate the cost of remediation, to recommend appropriate mechanisms for resolving defects and, to consider financing options in line with the Programme for Government commitment to identifying options for those impacted by defects to access low-cost, long-term finance.

My attention has been drawn to the proposals referred to by the Deputy. Generally, proposals for such measures are assessed in accordance with my Department's Tax Expenditure Guidelines. These make clear that it is important that any policy proposal which involves tax expenditures should only occur in limited circumstances, for example where there are demonstrable market failures. In particular, they provide that a tax-based incentive should only be considered where it would be more efficient than a direct expenditure intervention. The introduction of such measures is a matter that would fall to be considered in the context of Budget 2022 and the subsequent Finance Bill.

Covid-19 Pandemic Supports

Questions (164)

Darren O'Rourke

Question:

164. Deputy Darren O'Rourke asked the Minister for Finance if travel agents will be able to avail of the Covid-19 restrictions support scheme payment into the future; and if he will make a statement on the matter. [38913/21]

View answer

Written answers

The Covid Restrictions Support Scheme (CRSS) is a targeted support for businesses significantly impacted by restrictions introduced by the Government under public health regulations to combat the effects of the Covid-19 pandemic. The support is available to companies, self-employed individuals and partnerships who carry on a trade or trading activities, the profits from which are chargeable to tax under Case I of Schedule D, from a business premises located in a region subject to restrictions introduced in line with the Living with Covid-19 Plan.

Details of CRSS were published in Finance Act 2020 and detailed operational guidelines, which are based on the terms and conditions of the scheme as set out in the legislation, have been published on the Revenue website.

The CRSS applies to businesses carrying on trading activities from a business premises located in a region subject to restrictions, which requires the business to prohibit or considerably restrict customers from accessing their business premises and as a result, is operating at less than 25% of turnover in 2019.

It is not sufficient that the trade of a business has been impacted because of a reduction in customer demand as a consequence of Covid-19. The scheme only applies where, as a direct result of the specific terms of the Government restrictions, the business is required to either prohibit or significantly restrict access to its business premises. This means that in the case of a travel agent that operates from a business premises, they may qualify for support under the scheme provided they meet all the eligibility criteria, including the requirement that customers are either prohibited, or significantly restricted, from accessing their business premises under the public health regulations.

As non-essential retail, including travel agent businesses, were permitted to open from 17 May 2021, they are no longer subject to Covid restrictions which would require them to prohibit or significantly restrict customers from accessing their business premises. Therefore, from that date, they ceased to qualify for support under the CRSS. However, subject to meeting the relevant criteria, a business such as a travel agent business, reopening after a period of restrictions, may claim a “restart week payment” under the CRSS scheme to assist it with the costs of reopening.

For businesses reopening between 29 April 2021 and 1 June 2021, an “enhanced restart week payment” may be claimed, which is computed at double the normal weekly CRSS rate, for two weeks, subject to a maximum weekly amount payable of €5,000.

On 1 June, I announced that an additional business support scheme, the Business Resumption Support Scheme (BRSS), would be available for businesses whose turnover in the period from 1 September 2020 to 31 August 2021 is reduced by 75% compared with their 2019 turnover. To qualify under the scheme, a business must carry on a trade or trading activities, the profits from which are chargeable to tax under Case I of Schedule D. The BRSS will come into operation from early September. Under the scheme, a qualifying business will be able to claim a cash payment calculated as three times the sum of 10% of their average weekly turnover up to €20,000 and 5% on any excess of average weekly turnover above €20,000, subject to a maximum payment under the scheme of €15,000.

Companies and self-employed individuals may be entitled to support under other measures put in place by Government, including the COVID Pandemic Unemployment Payment (PUP) and the Employment Wage Subsidy Scheme (EWSS). Businesses may also be eligible to warehouse VAT and PAYE (Employer) debts and also excess payments received by employers under the Temporary Wage Subsidy Scheme, and the balance of Income Tax for 2019 and Preliminary Tax for 2020 for self-assessed taxpayers if applicable.

The Government will continue to assess the effects of the Covid-19 pandemic on the economy and I will continue to work with my Ministerial colleagues to ensure that appropriate supports are in place to mitigate these effects.

Departmental Schemes

Questions (165)

Colm Burke

Question:

165. Deputy Colm Burke asked the Minister for Finance if consideration will be given to extending the help to buy scheme to first-time buyers who wish to buy second hand properties; and if he will make a statement on the matter. [38818/21]

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Written answers

The Help to Buy (HTB) incentive is a scheme to assist first-time purchasers with obtaining the deposit they need to buy or build a new house or apartment. The scheme gives a refund on Income Tax and Deposit Interest Retention Tax (DIRT) paid in the State over the previous four years, subject to limits outlined in the legislation.

An increase in the supply of new housing is fundamental to resolving the current housing crisis. One of the main aims of the policy underpinning the design of HTB was to help encourage the building of additional new properties. By restricting the scheme solely to new dwellings and new self-builds, it is anticipated that the resulting increase in demand for new build homes will encourage the construction of an additional supply of such properties. HTB was enhanced in July 2020 as part of the July Stimulus package last year and its duration was extended in Finance Bill 2020. These developments were in line with the commitment in the Programme for Government regarding the measure.

In relation to second-hand properties generally, an increase in the supply of new housing remains a priority aim of Government policy. As mentioned above, the HTB scheme is specifically designed to encourage an increase in demand for new build homes in order to encourage the construction of an additional supply of such properties. A move to include second-hand properties within the scope of the relief would not improve the effectiveness of the relief; on the contrary, it could serve to dilute the incentive effect of the measure in terms of encouraging additional supply.

In the normal course of events, the future of the scheme, beyond its current sunset date of 31 December 2021, is a matter that would fall to be considered by Government in the context of Budget 2022 and the subsequent Finance Bill.

Departmental Data

Questions (166)

Joe Flaherty

Question:

166. Deputy Joe Flaherty asked the Minister for Finance the number of staff by location and function in each office of his Department nationally by location; if the property is State owned or leased; and the detail of these leases in the case of those properties on a lease in terms of cost, term and next break date. [38851/21]

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Written answers

I wish to advise the Deputy that at 12 July 2021, my Department had the following number of staff in the following locations:

- 14/16 Merrion St – 72

- Miesian Plaza, Baggot St – 49

- Government Buildings, North Block – 13

- Government Buildings, South Block – 184

- Unit 2, Central Business Park, Clonminch Rd, Tullamore 17

A detailed breakdown by grade is attached.

I can confirm that South Block of Government Buildings and 14-16 Merrion Street are State-owned buildings.

However, in relation to those buildings which are partially occupied by Department of Finance staff (Miesian Plaza and Tullamore), my Department does not hold information regarding the detail of the leases of those properties in terms of cost, term, and next break date . This information is the responsibility of the OPW.

Department of Finance

14-16 Merrion St

PO - 6

AP - 15

AO - 22

HEO – 2

EO – 6

CO – 4

Service Officer/Attendant – 17

TOTAL: 72

Miesian Plaza, Baggot St

ASec – 2

PO - 5

AP - 13

AO - 16

HEO – 3

EO – 2

CO –1

Specialist - 7

TOTAL: 49

Government Buildings, North Block, Merrion St

PO - 1

AP - 1

AO - 1

HEO –1

EO – 2

CO – 7

TOTAL: 13

Government Buildings, South Block, Merrion St

Sec Gen – 1

ASec – 5

PO - 17

AP - 51

AO - 49

HEO – 14

EO – 18

CO – 29

TOTAL: 184

Unit 2, Central Business Park, Clonminch Rd, Tullamore

AP - 2

HEO – 3

EO – 3

CO – 9

TOTAL: 17

Tax Code

Questions (167)

Cormac Devlin

Question:

167. Deputy Cormac Devlin asked the Minister for Finance when a determination on the requests for reforms requested by the Tax Appeals Commission in March 2021 will be decided upon; and if he will make a statement on the matter. [39049/21]

View answer

Written answers

It is assumed that the Deputy is referring to the proposal by the Chairperson of the Tax Appeals Commission (TAC) for a new tiered structure of Appeal Commissioners. I am conscious that an effective, transparent and fair tax appeals system for taxpayers is an essential aspect of any tax system, and therefore it is important to ensure that the Commission is provided with the appropriate resources so that it may best address the caseload it faces.

The TAC was established in March 2016 by the Finance (Tax Appeals) Act 2015 as part of a restructuring of the appeals process. The vision for the TAC was that it would provide enhanced arrangements for an independent, efficient, well-defined and transparent system for appeals relating to decisions of the Revenue Commissioners.

It has become clear that there is a significant range in both the value and complexity of the appeals received by the TAC and, in March of this year, the Chairperson of the TAC submitted a proposal to my Department to introduce a new tiered structure of Appeal Commissioners, to be responsible for appeals of differing value and/or complexity. This would allow for a more cost-effective allocation of resources within the TAC, and thereby should improve the efficacy of the appeal system for taxpayers. I have approved this proposal and my officials have been engaging with the Department of Public Expenditure and Reform to secure the necessary sanctions for the new structure. The sanctions were agreed this week, and the steps necessary to commence recruitment are now being undertaken.

Tax Appeals Commission

Questions (168)

Cormac Devlin

Question:

168. Deputy Cormac Devlin asked the Minister for Finance the number of tax appeals taken to the Tax Appeals Commission; the number determined; the number of cases settled before a determination was reached during each of the years 2016 to 2020 and to date in 2021, in tabular form; and if he will make a statement on the matter. [39050/21]

View answer

Written answers

In response to the Deputy’s question the following tables provide an outline of the number of appeals received and closed from 2016 to the end of June 2021 and the reason why each appeal was closed:

Appeals Received and Closed from 2016 to June 2021

Year

No. of Appeals Received

No. of Appeals Closed

2016

2,357

206

2017

1,747

689

2018

1,689

1,439

2019

1,494

1,579

2020

1,039

1,392

2021 (to end-June)

747

862

Total

9,073

6,167

Reason for Closures, 2016 to June 2021

How Closed

2016

2017

2018

2019

2020

2021*

Total

Determinations Issued

14

37

45

119

191

97

503

Dismissed

1

41

162

95

16

89

404

Merged / Consolidated

1

17

17

4

6

1

46

Refused

55

7

325

180

63

87

717

Settled

96

410

667

729

509

293

2,704

Withdrawn by Appellant

39

177

223

452

607

295

1,793

Total

206

689

1,439

1,579

1,392

862

6,167

*2021 figures are to end June 2021 only.

While an appeal is being progressed by the Commission, at any time before a determination is issued, the Revenue Commissioners and Appellants are entitled to negotiate with each other to reach a settlement. This can occur for a number of reasons and the Commission is not a party to those negotiations or the reason for the settlement.

As an appeal is progressed, settlements can take place when additional information, sought by the Commission in advance of a determination being issued, is revealed to both parties giving a clearer understanding of how the tax dispute was arrived at. On other occasions, the additional requirements by the Commission to progress the appeal prompt parties to begin negotiations. Settlements can be a favourable outcome for the parties saving time and legal costs. The Commission can also close the appeal without the need to hear the appeal and draft a determination.

Once a determination is used by the Commission, the parties can then only appeal to the High Court on a point of law.

Tax Appeals Commission

Questions (169)

Cormac Devlin

Question:

169. Deputy Cormac Devlin asked the Minister for Finance the number of customers who put funds on account with the Revenue Commissioners while tax appeals are taken to the Tax Appeals Commission during each of the years 2016 to 2020 and to date in 2021, in tabular form; and if he will make a statement on the matter. [39051/21]

View answer

Written answers

I am advised by Revenue that it is not in a position to provide the information requested by the Deputy as the data requested is not captured in a form that is readily accessible. Revenue obtains the information relating to the amount of tax that is ‘held under appeal’ from its IT systems. Outstanding tax liabilities are automatically identified by the presence of an appeal stop marker that is input to suspend the collection of the disputed tax, if not already paid, pending the determination of the appeal. Prior to an appeal being made to the Tax Appeals Commission, taxpayers can pay the amount of tax being disputed to prevent interest being applied if the taxpayer is unsuccessful in the appeal. Any protective payments made by a taxpayer are not identified as such on Revenue systems and are indiscernible from other payments made by them in a tax period. However, the records of each individual taxpayer fully reflect any payments by them.

Given the ‘point in time’ nature of the information contained in Revenue’s appeals data and other limitations, it is not possible to quantify the total amount prepaid relating to tax under appeal or the number of taxpayers who have prepaid monies that are in dispute. While Revenue has detailed information at an individual taxpayer level there is no systematic way of retrieving this information.

As the Deputy is aware, the Comptroller and Auditor General included a chapter on the Management of tax appeals in his 2019 Annual Report in which he noted that “Revenue is not in a position to quantify the total amount prepaid relating to tax under appeal …, or how much in total was refunded by Revenue to taxpayers as a result of Revenue losing appeals”. The full chapter of the report is available at www.audit.gov.ie/en/find-report/publications/2020/2019-annual-report-chapter-14-management-of-tax-appeals.pdf.

Covid-19 Pandemic Supports

Questions (170)

Cormac Devlin

Question:

170. Deputy Cormac Devlin asked the Minister for Finance if his attention has been drawn to the case of a person (details supplied); if will be referred matter to the Revenue Commissioners for a review and update; and if he will make a statement on the matter. [39052/21]

View answer

Written answers

The Covid Restrictions Support Scheme (CRSS) is a targeted support for businesses significantly impacted by restrictions introduced by the Government under public health regulations to combat the effects of the Covid-19 pandemic. The support is available to companies, self-employed individuals and partnerships who carry on a trade or trading activities, the profits from which are chargeable to tax under Case I of Schedule D. The legislative basis for the scheme is set out in Finance Act 2020 and detailed operational guidelines, which are based on the terms and conditions of the scheme as set out in the legislation, are published on the Revenue website.

A qualifying business must operate from a business premises located in a region that is subject to restrictions introduced in line with the Government’s Living with COVID-19 Plan. For the purposes of the scheme, a business premises is defined as a building or other similar fixed physical structure from which a business activity is ordinarily carried on. Trading activities that are ordinarily carried on outside of a business premises are not eligible for the scheme.

I am advised by Revenue that the business in question was originally approved for the CRSS but on review was found to be ineligible because it does not conduct its operations from a business premises. Revenue accepts that repayment of the amount owed as a single payment could cause financial difficulty for the business and due to the exceptional circumstances involved will add the amount owed to its warehoused debt even though the Debt Warehousing Scheme does not specifically provide for CRSS related liabilities.

If the business disagrees with Revenue’s determination that it is not eligible for the scheme, it has the right to appeal the decision to the independent Tax Appeals Commission (TAC) within 30 days of receipt of the determination notice. Information and guidance on how to make an appeal to the TAC is available at www.taxappeals.ie.

You may also be aware of the Business Resumption Support Scheme which may be of interest to your constituent. The BRSS will be implemented in September 2021. This scheme is being introduced for vulnerable but viable businesses, particularly in sectors that were significantly impacted throughout the pandemic, even during periods when restrictions were eased. Businesses whose turnover is reduced by 75% in the reference period, 1 September 2020 to 31 August 2021, compared with 2019 will be eligible.

The scheme will not be restricted by location, rate-paying or physical premises. Businesses which previously availed of other schemes such as the small business assistance scheme for Covid and the tourism business continuity scheme, for example, as well as the Covid restrictions support scheme, will be eligible to apply for a once-off payment based on a percentage of their average weekly turnover for 2019, subject to a maximum payment of €15,000, provided they meet the qualifying criteria.

Finally, Revenue has confirmed that the business is continuing to avail of the Employment Wage Subsidy Scheme (EWSS) and the Debt Warehousing Scheme.

Tax Collection

Questions (171)

Róisín Shortall

Question:

171. Deputy Róisín Shortall asked the Minister for Finance if he will give consideration to the introduction of new arrangements for the collection of the vacant site levy whereby the Revenue Commissioners would take over responsibility for collection based on a self-certification system in order to bring these sites into use for housing development and in view of the inability of local authorities to collect these levies; and if he will make a statement on the matter. [39061/21]

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Written answers

In the context of my reply to the Deputy's priority question regarding the Vacant Site Levy of 15 June 2021 (question number 32046/21) I indicated that I am giving consideration to the future of the Vacant Site Levy, its role and whether there is a case for it to be strengthened. On that occasion the Deputy mentioned a suggestion from a legal practitioner as to how to enhance the operation and effectiveness of the levy. I am advised that the proposal concerned was made to the Department of Housing, Local Government and Heritage by a legal practitioner. My understanding is that the suggestion is to introduce an element of self-assessment under which the onus would lie on a landowner to register their site with the local authority and pay the Vacant Site Levy. The proposer considers that making the levy self-assessed would help to release residential land banks at reasonable prices and in turn enable builders to provide affordable homes. I am considering the issue in consultation with my colleague, the Minister for Housing, Local Government and Heritage.

Options and approaches to address the housing challenge are continuously being assessed by the relevant Departments including my Department. I understand that this particular suggestion has been noted in the context of inter-Departmental discussions and will help to inform the deliberations on future actions.

Public Procurement Contracts

Questions (172)

Colm Burke

Question:

172. Deputy Colm Burke asked the Minister for Public Expenditure and Reform if a review will be carried out into the reason a company (details supplied) which provides repair and re-resurfacing of kitchens, bathrooms, PVC windows and doors is not able to tender for work on the e-tenders portal; and if he will make a statement on the matter. [38821/21]

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Written answers

The Office of Government Procurement (OGP) administers the Irish Government’s national electronic tendering platform (eTenders). eTenders is a central facility for all public sector contracting authorities to advertise their procurement opportunities and award notices. eTenders is currently provided, managed and maintained on behalf of the OGP by a third party service provider.

The Government recognises the importance of access to public procurement opportunities to businesses, in particular to the SME sector, and access to eTenders is key enabler in that regard. The platform is freely accessible over the internet (@ www.etenders.gov.ie ) and provides businesses and other interested parties, with a mechanism to register and create their own accounts and to subsequently view and access public procurement opportunities advertised therein. Registration and use of the service is free of charge to users.

There is guidance available on the platform to assist users in creating their eTenders accounts and accessing opportunities and one such guidance document can be found at the following link:

www.etenders.gov.ie/Media/Default/SiteContent/UserGuides/Supplier_Registration_Guide_October_2018.pdf

If any further assistance is required, there is also a support desk for the platform which can be contacted by telephone (021) 243 9277 or email (etenders@eu-supply.com) between 9.00am and 5.30pm Monday to Friday.

Public Sector Staff

Questions (173)

Alan Kelly

Question:

173. Deputy Alan Kelly asked the Minister for Public Expenditure and Reform if compensation payments are made to retiring civil servants in respect of untaken annual leave in accordance with the Organisation of Working Time Act 1997; and if in each case such payments are treated as ex-gratia payments, free of PAYE deductions and so on. [38887/21]

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Written answers

As per section 24 of Circular 27/2003 - Annual Leave, under the Organisation of Working Time Act 1997, it is illegal to pay an allowance in lieu of the minimum statutory annual leave entitlement of an officer unless the employment relationship is terminated, in which case the officer is entitled to payment for untaken annual leave accrued at the date of cessation of employment either by way of resignation, retirement or the death in service of the officer concerned.

In addition, Section 5 of Circular 10/2012 - Resignations and Retirements Notice Period instructs that every effort should be made to ensure that officers are facilitated in taking any annual leave entitlement (including carryover leave) in advance of their resignation/retirement date. The circular further notes that untaken leave may be taken as part of the overall notice requirement and that payment in lieu of annual leave should only be allowed in very exceptional cases.

Payment in respect of each day of untaken annual leave is subject to PAYE, PRSI and USC.

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