Ivana Bacik
Question:245. Deputy Ivana Bacik asked the Minister for Transport the current guidelines governing the regulation of private clamping companies; and if he plans to reform these regulations. [43692/21]
View answerParking Provision
Questions (245)
Written answers
The Vehicle Clamping Act 2015 came into full effect on 1st October 2017 and gave the National Transport Authority (NTA) responsibilty for the regulation of vehicle clamping activities in both statutory and non-statutory (privately-owned) clamping places throughout the State.
Therefore, I have forwarded the Deputy's question to the NTA for direct reply. Please advise my private office if you do not receive a reply within ten working days.
A referred reply was forwarded to the Deputy under Standing Order 51
Legislative Process
Questions (246)
Ivana Bacik
Question:246. Deputy Ivana Bacik asked the Minister for Transport the number of Bills prepared by his Department since 27 June 2020; the number and title of those Bills that included a Regulatory Impact Assessments; the title of the Regulatory Impact Assessments that have been published by his Department; and if he will make a statement on the matter. [43717/21]
View answerWritten answers
My Department has prepared two Bills since 27 June 2020 and work is ongoing on the preparation of various other Bills. The two Bills are as follows:
General Scheme of the Merchant Shipping (Investigation of Marine Casualties) (Amendment) Bill 2020 including a Regulatory Impact Analysis
The General Scheme was published on the Department’s website on 8 January 2021. Publication of the regulatory impact assessment awaits the formal publication of the Bill. The purpose of the Bill is to amend the Merchant Shipping (Investigation of Marine Casualties) Act 2000 to address issues relating to the Marine Casualty Investigation Board and to amend the definition of 'Safety Convention' in the Merchant Shipping Safety (Convention) Act 1952.
Road Traffic and Roads Bill (formerly referred to as the Road Traffic (Miscellaneous Provisions)
The Bill has not yet been published, but the Bill is on the priority list of legislation to be delivered by the Department for the current parliamentary cycle for 2021-2022. A regulatory impact assessment has been prepared and will be published with the Bill. The Bill provides for traffic management on the M50, a motor insurance database, escooters, anti-social use of scramblers, other road traffic matters and a small number of amendments related to BusConnects. Pre-Legislative Scrutiny of the Bill has concluded.
Rail Accidents
Questions (247)
Darren O'Rourke
Question:247. Deputy Darren O'Rourke asked the Minister for Transport the frequency with which Irish Rail staff are trained to deal with major accidents onboard a train or within a station building. [43885/21]
View answerWritten answers
As the Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. However, I am not involved in the day-to-day operations of public transport.
The issue raised is a matter for Iarnród Éireann and I have therefore referred the Deputy's question to the company for direct reply. Please advise my private office if you do not receive a response within ten working days.
A referred reply was forwarded to the Deputy under Standing Order 51
Bus Éireann
Questions (248)
Darren O'Rourke
Question:248. Deputy Darren O'Rourke asked the Minister for Transport if there are plans to increase the frequency of Bus Éireann route 245x from four to six services in each direction on the Cork to Dublin route. [43886/21]
View answerWritten answers
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. However, I am not involved in the operations of public transport.
The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally and for the scheduling of these services in conjunction with the relevant transport operators.
I have, therefore, forwarded the Deputy's question to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.
A referred reply was forwarded to the Deputy under Standing Order 51
Coast Guard Service
Questions (249)
Darren O'Rourke
Question:249. Deputy Darren O'Rourke asked the Minister for Transport if funding will be provided for the refurbishment of the Irish Coast Guard building in Howth, County Dublin; and if so, when this work will commence. [43887/21]
View answerWritten answers
Howth Coast Guard Station is currently on the OPW Building Maintenance Programme for a proposed upgrade and extension to the rear of the station. This programme is managed by the OPW and my Department provides funding for these projects.
The IRCG is currently in the final stages of settling the lease agreement for the current site and an additional adjacent site from Department of Agriculture, Food and Marine. The matter should be finalised in the coming weeks and can then be progressed with OPW.
Departmental Expenditure
Questions (250)
Catherine Murphy
Question:250. Deputy Catherine Murphy asked the Minister for Transport the amount paid in late interest payments and penalty payments by his Department in each of the years 2017 to 2020 and to date in 2021 in respect of late payments being made to suppliers, service providers and contractors in tabular form; and the measures he has put in place and or is implementing to reduce late payment interest and penalty payments. [44014/21]
View answerWritten answers
Government Departments have a key role to play in assisting the cashflow of businesses by ensuring that payments are made in a timely fashion.
This is a responsibility that my Department takes very seriously. I am pleased to advise the Deputy that my Department has not incurred any late interest payments or penalty payments in each of the years 2017 to 2020 or to date in 2021.
Public Transport
Questions (251)
Catherine Murphy
Question:251. Deputy Catherine Murphy asked the Minister for Transport the amount paid in late interest payments and penalty payments in each of the years 2017 to 2020 and to date in 2021 made by Irish Rail, Dublin Bus, Luas, Bus Éireann and the NTA in respect of late payments being made to suppliers, service providers and contractors in tabular form; and the measures that each respective company and authority has put in place or are implementing to reduce late payment interest and or penalty payments. [44015/21]
View answerWritten answers
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. However, I am not involved in the day-to-day operations of public transport.
I have, therefore, referred the Deputy's question to Irish Rail, Dublin Bus, Bus Éireann, Transport Infrastructure Ireland (Luas) and the National Transport Authority for direct reply. Please advise my private office if you do not receive a reply within ten working days.
A referred reply was forwarded to the Deputy under Standing Order 51
Public Transport
Questions (252)
Brendan Griffin
Question:252. Deputy Brendan Griffin asked the Minister for Transport if he will clarify a matter (details supplied) regarding the price of bus tickets; and if he will make a statement on the matter. [44038/21]
View answerWritten answers
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. However, I am not involved in the day-to-day operations of public transport.
Following the establishment of the National Transport Authority (NTA) in December 2009, the NTA has responsibility for the regulation of fares charged to passengers in respect of public transport services, provided under public service obligation (PSO) contracts.
I have, therefore, referred the Deputy's question to the NTA for direct reply. Please advise my private office if you do not receive a reply within ten working days.
A referred reply was forwarded to the Deputy under Standing Order 51
Driver Test
Questions (253)
Pearse Doherty
Question:253. Deputy Pearse Doherty asked the Minister for Transport if a driving test can be expedited for a person (details supplied) in County Donegal; and if he will make a statement on the matter. [44073/21]
View answerWritten answers
Under legislation, the Road Safety Authority (RSA) is the body responsible for the operation of the Driving Test.
Individual appointments are an operational matter for the RSA and I do not have any role in this process. This question is therefore being referred to the Authority for direct reply. I would ask the Deputy to contact my office if a response has not been received within ten days.
A referred reply was forwarded to the Deputy under Standing Order 51
Driver Test
Questions (254)
Pearse Doherty
Question:254. Deputy Pearse Doherty asked the Minister for Transport if a driving test can be expedited for a person (details suppled) in County Donegal; and if he will make a statement on the matter. [44074/21]
View answerWritten answers
Under legislation, the Road Safety Authority (RSA) is the body responsible for the operation of the Driving Test.
Individual appointments are an operational matter for the RSA and I do not have any role in this process. This question is therefore being referred to the Authority for direct reply. I would ask the Deputy to contact my office if a response has not been received within ten days.
A referred reply was forwarded to the Deputy under Standing Order 51
Bus Services
Questions (255)
Matt Carthy
Question:255. Deputy Matt Carthy asked the Minister for Transport if he will ensure that private bus operators will be permitted to stop at Reaghstown, County Louth for the purposes of collecting passengers as was previously the case; and if he will make a statement on the matter. [44080/21]
View answerWritten answers
As Minister for Transport I have responsibility for policy and overall funding in relation to public transport.
It is the National Transport Authority (NTA) which has statutory responsibility for securing the provision of public passenger transport services nationally. The NTA also has national responsibility for integrated local and rural transport, including management of the Rural Transport Programme which operates under the Local Link brand.
In light of the NTA's responsibilities in this matter, I have referred your question to the NTA for direct reply to you. Please advise my private office if you do not receive a reply within ten working days
A referred reply was forwarded to the Deputy under Standing Order 51
Driver Test
Questions (256)
Holly Cairns
Question:256. Deputy Holly Cairns asked the Minister for Transport the status of an application for a driving test for a person (details supplied) who requires a licence for work. [44213/21]
View answerWritten answers
Under legislation, the Road Safety Authority (RSA) is the body responsible for the operation of the Driving Test.
Individual appointments are an operational matter for the RSA and I do not have any role in this process. This question is therefore being referred to the Authority for direct reply. I would ask the Deputy to contact my office if a response has not been received within ten days.
Tax Code
Questions (257)
Bernard Durkan
Question:257. Deputy Bernard J. Durkan asked the Minister for Finance the degree to which his Department has examined the number and location of countries most likely to benefit from international changes in corporation profit taxes; if it has been possible to identify the way such countries are likely to compete with this jurisdiction for foreign direct investment in the future; and if he will make a statement on the matter. [44183/21]
View answerWritten answers
The 140 members of the OECD's Inclusive Framework on BEPS continue to work on a two pillar proposal towards finding a consensus solution to address the tax challenges of digitalisation and globalisation of the economy. Many of the key policy decisions of the two pillar proposal including the rate of the proposed minimum effective tax rate, as of yet, remain undecided. We understand that the ambition of the OECD is to finalise the details of the 1 July agreement at a meeting of the OECD Inclusive Framework on BEPS on 8 October.
The OECD carried out an economic analysis of the impact of the two pillar proposals and shared country specific findings with members of the Inclusive Framework on a confidential basis. My Department has estimated that the cost of such a change to the international tax framework, in terms of reduced corporation tax receipts, could be in the region of €800m to €2bn annually.
Ireland has long been an attractive place for foreign direct investment and has become home to many of the worlds largest multi-national enterprises, notably in the ICT and pharma sectors.
Aside from the headline rate of taxation there are a significant number of advantages Ireland has which ensure it will continue to be an attractive location for foreign direct investment. Ireland is an English speaking EU Member State with direct access to the European single market, with an common law legal system, and a high quality education and research sector with a flexible and highly skilled work force.
As we move forward, we will also ensure that we continue to play to our traditional strengths, including a forward-looking business environment, a whole-of-Government approach to ensure we remain agile and competitive, and importantly recognising the value of an educated and dynamic workforce who have consistently delivered innovation and profitability over many decades for businesses that have made Ireland their home.
Departmental Expenditure
Questions (258)
Carol Nolan
Question:258. Deputy Carol Nolan asked the Minister for Finance if his Department has utilised the services of organisations (details supplied) at any time from 1 January 2015 to date; if so, the expenditure costs related to same; the purpose of any such engagements; and if he will make a statement on the matter. [43238/21]
View answerWritten answers
I wish to inform the Deputy that my Department has utilised the services of the organisation mentioned. Four staff members in my Department have attended the Meridian leadership training programme, provided by this organisation, as part of their development as senior managers.
(Details provided at Table A).
The goal of the programme is to develop leaders with the skills, networks and understanding to make an impact in their organisation. On each programme, there is a diverse mix of leaders from the private, public and NGO sectors and the course is designed to allow senior leaders to collaborate with different people and understand the wider context in which they operate. This prepares them for delivering complex change with diverse stakeholders, which is a key skill for senior managers in my Department.
Table A
|
Year |
Expenditure incurred |
Purpose of expenditure |
|
2015 |
€2,500 |
Meridian programme for 1 officer |
|
2016 |
€2,500 |
Meridian programme for 1 officer |
|
2017 |
€5,000 |
Meridian programme for 2 officers |
Tax Reliefs
Questions (259, 265)
James Lawless
Question:259. Deputy James Lawless asked the Minister for Finance if there are plans to extend tax relief to counselling and psychotherapy; and if he will make a statement on the matter. [43254/21]
View answer
Richard Boyd Barrett
Question:265. Deputy Richard Boyd Barrett asked the Minister for Finance the estimated full year cost to the Exchequer of extending tax relief to counselling and psychotherapy services as a qualifying health expense; and if he will make a statement on the matter. [43348/21]
View answerWritten answers
I propose to take Questions Nos. 259 and 265 together.
Section 469 of the Taxes Consolidation Act 1997 provides for tax relief in respect of qualifying health expenses and defines "health expenses" as "expenses in respect of the provision of health care including the services of a practitioner".
A practitioner is defined in the section as "any person who is:
a. registered in the register established under section 43 of the Medical Practitioners Act 2007,
b. registered in the register established under section 26 of the Dentists Act, 1985, or,
c. in relation to health care provided outside the State, entitled under the laws of the country in which the care is provided to practice medicine or dentistry there".
I am advised that comprehensive guidance material on health expenses can be found on Revenue’s website in Tax and Duty Manual Part 15-01-21.
Tax relief on the costs of counselling and psychotherapy services is currently available and may be claimed where the counsellor or therapist is a qualified practitioner as defined above.
This is similar to the position that applies to other medical expenses and I am satisfied that the legislation provides sufficient flexibility for expenses that should qualify for tax relief. Accordingly, there are no plans to change these arrangements at this time.
Tax Reliefs
Questions (260, 264)
Mary Butler
Question:260. Deputy Mary Butler asked the Minister for Finance if he will consider the matters raised in correspondence (details supplied) in relation to counselling and psychotherapy in the context of Budget 2022; and if he will make a statement on the matter. [43257/21]
View answerRichard Boyd Barrett
Question:264. Deputy Richard Boyd Barrett asked the Minister for Finance the estimated full year cost to the Exchequer for exempting counselling and psychotherapy services from VAT; and if he will make a statement on the matter. [43347/21]
View answerWritten answers
I propose to take Questions Nos. 260 and 264 together.
Section 469 of the Taxes Consolidation Act 1997 provides for tax relief in respect of qualifying health expenses.
Section 469 defines "health expenses" as "expenses in respect of the provision of health care including the services of a practitioner".
A practitioner is defined in the section as "any person who is:
1. registered in the register established under section 43 of the Medical Practitioners Act 2007,
2. registered in the register established under section 26 of the Dentists Act, 1985, or,
3. in relation to health care provided outside the State, entitled under the laws of the country in which the care is provided to practice medicine or dentistry there".
In the case of counselling or psychotherapy, the relief is available where the counsellor, psychologist or psychotherapist carrying out the treatment is a qualified practitioner, or where a patient is referred by a qualified practitioner for a diagnostic procedure.
This is similar to the position that applies to other medical expenses, and I am satisfied that the legislation provides sufficient flexibility for expenses that should qualify for tax relief. Accordingly, there are no plans to change these arrangements at this time.
Comprehensive guidance material on medical expenses can be found on Revenue’s website in Tax and Duty Manual Part 15-01-12 www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-12.pdf
With regards to the application of VAT exemption now rated at 13.5% on earnings over €37,500 for counsellors and psychotherapists, the VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law must comply. Under domestic legislation, professional medical care services recognised as such by the Department of Health are exempt from VAT. Professional medical care services recognised by the Department of Health are generally those medical care services supplied by health professionals who are enrolled, registered, regulated, or designated on the appropriate statutory register provided for under the relevant legislation in force in the State or equivalent legislation applicable in other countries. This includes health professionals registered under the Medical Practitioners Act 2007, the Nurses Act 1985 and those engaged in a regulated profession designated under Section 4 of the Health and Social Care Professionals Act 2005.
Statutory Instrument No. 170 of 2018 (Health and Social Care Professionals Act 2005 (Regulations 2018) of 2 July 2018 designates psychotherapists and counsellors as a regulated profession and established the Counsellors and Psychotherapists Registration Board. Professional counselling and psychotherapy services provided by persons registered by this Board are exempt from VAT from the date of their registration.
The thirteen members of the Counsellors and Psychotherapists Registration Board were appointed with effect from 25 February 2019.
The Board has begun the substantial body of work which must be undertaken before it is in a position to open its registers. Questions on the establishment of the Counsellors and Psychotherapists Registration Board and their progress in opening their register are a matter for the Minister for Health.
I am informed by Revenue that VAT returns do not require traders to separately identify specific product or service types (such as counselling and psychotherapy services). Therefore, there is no information available to Revenue on which to estimate the cost to the Exchequer of exempting these activities from VAT.
Tax Forms
Questions (261, 268)
Brendan Griffin
Question:261. Deputy Brendan Griffin asked the Minister for Finance the advice which can be provided in relation to a matter (details supplied); and if he will make a statement on the matter. [43268/21]
View answer
Michael Healy-Rae
Question:268. Deputy Michael Healy-Rae asked the Minister for Finance if he will address a matter (details supplied) regarding income tax returns; and if he will make a statement on the matter. [43368/21]
View answerWritten answers
I propose to take Questions Nos. 261 and 268 together.
I can assure the Deputies that Revenue understands and appreciates the unprecedented situation facing taxpayers and businesses as a result of the ongoing COVID-19 pandemic, and has played a key role in responding to the many challenges arising during this crisis. Revenue works very closely with businesses and tax practitioners and continues to be flexible and responsive in putting solutions and processes in place that assist and support businesses. Revenue’s approach must also have regard to the very considerable supports being provided by Government, the need to make sure that businesses are correctly availing of those supports and the need to ensure ongoing tax compliance by those availing of these supports.
For taxpayers who file their 2020 Form 11 return and make the appropriate payment through ROS for Preliminary Tax for 2021 and Income Tax balance due for 2020, the due date has already been extended by Revenue from 31 October to Wednesday 17 November 2021. Where access to necessary information for tax returns is being impacted by COVID-related difficulties, the relevant return should be submitted on a ‘best estimate’ basis. Revenue has advised me that it would expect that the instance of such difficulties is expected to be very low and Revenue has assured me that any subsequent amendments can be completed on a self-correction basis without incurring additional penalties.
Revenue will continue to monitor the situation over the coming months, but no further extension on filing deadlines is envisaged at this time. The timely filing of tax returns is essential so that Revenue can quantify liabilities, particularly for the purposes of Debt Warehousing and for continued eligibility of businesses to the various COVID-19 support schemes.
Vacant Properties
Questions (262)
Joe McHugh
Question:262. Deputy Joe McHugh asked the Minister for Finance if he will consider introducing a financial incentive for first-time buyers who intend purchasing a vacant property; and if he will make a statement on the matter. [43275/21]
View answerWritten answers
The Help to Buy (HTB) incentive is a scheme to assist first-time buyers with a deposit they need to buy or build a new house or apartment. The incentive 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. Section 477C Taxes Consolidation Act (TCA) 1997 outlines the definitions and conditions that apply to the HTB scheme.
For a property to qualify for HTB it must be new, or, converted for use as a home not having been previously been used as a home. In the circumstances where the house was previously used as a dwelling but knocked down and rebuilt, then it is “new”. First-time buyers may purchase a site containing a house which is derelict and which they plan to demolish, in whole or in part, with the intention of building a new house. First time buyers intending to undertake such purchases should contact Revenue via MyEnquiries outlining the specific circumstances of their case and Revenue will consider them on a case by case basis.
In relation to second-hand properties more generally, an increase in the supply of new housing remains a priority aim of Government policy. 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 might 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.
Proposals for new or amended tax 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.
Finally, the introduction of such measures is a matter that would generally fall to be considered in the context of the annual Budget and Finance Bill.
Electric Vehicles
Questions (263)
David Stanton
Question:263. Deputy David Stanton asked the Minister for Finance his plans to extend the benefit-in-kind exemption for electric vehicles beyond the current date of 31 December 2022; and if he will make a statement on the matter. [43300/21]
View answerWritten 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. The 0% BIK rate forms part of a broader series of very generous measures to support the uptake of electric vehicles, 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. Electric vehicles will benefit from a preferential rate of BIK, ranging from 9 – 22% depending on mileage. 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 low-emission cars.
As the Deputy will be aware, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.
Question No. 264 answered with Question No. 260.