Wednesday, 15 Sep 2021

Written Answers Nos. 265-285

Interest Rates

Questions (266)

Seán Haughey

Question:

266. Deputy Seán Haughey asked the Minister for Finance his views on the practice of a bank (details supplied) of charging negative interest rates on deposit accounts above a certain threshold; if his attention has been drawn to the fact that these charges are being imposed on small pension funds held by fund management companies regardless of the threshold; if he will intervene to prevent this practice; and if he will make a statement on the matter. [43351/21]

Written answers

Minister for Finance

As the Deputy is aware, as Minister for Finance I have no role in the day to day commercial decisions and operations of any bank operating within the State. This includes the banks in which the State has a shareholding. Such matters are the sole responsibility of the board and management of the banks, which must be run on an independent and commercial basis. The independence of banks in which the State has a shareholding is protected by Relationship Frameworks which are legally binding documents that cannot be changed unilaterally. These frameworks, which are publicly available, were insisted upon by the European Commission to protect competition in the Irish market.

As such the application of interest rate charges is solely a commercial matter for the board and management of each bank.

I am aware that deposit balances and liquidity in general has risen significantly across the banking system in Europe in recent years as the ECB has continued to provide additional funds through their asset purchase schemes and long term refinancing operations. This has been further exacerbated by the Covid19 pandemic as households continue to stay at home and save and businesses defer investment decisions. This excess liquidity which has grown significantly in the European system has to go somewhere and in large part it gets placed back on deposit with the ECB who charge the banks -0.50%.

The application of negative deposit rates by the ECB has resulted in European banks incurring a consequent cost on deposit accounts. The Irish banks are impacted in a similar way to their European counterparts. The banks across Europe have looked to pass some of the costs associated with negative rates to deposit holders with larger balances. The Irish banks are no different in this regard.

Covid-19 Pandemic Supports

Questions (267)

Niall Collins

Question:

267. Deputy Niall Collins asked the Minister for Finance his views on the case of a person (details supplied); if any help or advice will be provided in relation to the matter; and if he will make a statement on the matter. [43352/21]

Written answers

Minister for Finance

Of necessity, the underlying legislation and the Temporary Wage Supplement Scheme (TWSS) itself were developed having regard to the overarching, urgent Government objective of getting much needed assistance quickly to employers and employees, where businesses had been seriously affected by the pandemic and the necessary restrictions introduced to fight the spread of the Covid-19 virus. The evidence is that this objective was achieved; over 66,500 employers received a subsidy under the TWSS with payments worth just under €2.9 billion paid out to a total of 664,000 workers.

Regarding the extent to which the scheme might have anticipated circumstances as outlined in the details supplied, the legal framework and policy issues relating to statutory redundancy payments are matters, in the first instance, for the Tánaiste and Minister for Enterprise, Trade and Employment and his Department.  Also, the question of an individual’s entitlements and rights in an employment context, are matters between the employer and the relevant employees and were outside the remit of the TWSS.

Question No. 268 answered with Question No. 261.

Tax Code

Questions (269)

Seán Canney

Question:

269. Deputy Seán Canney asked the Minister for Finance his views on whether the adult dependant allowance on the State pension (contributory) is double-taxed given that while the income is taxed the tax credit for the person involved is removed; and if he will make a statement on the matter. [43370/21]

Written answers

Minister for Finance

I am advised by Revenue that the Social Welfare Consolidation Act 2005 provides for the payment of the contributory State Pension. The payment is made from the Department of Social Protection to an individual who fulfils the statutory criteria.  The Act also provides for an increase in the amount of weekly State Pension where the beneficiary of the pension has a qualified adult dependant. The qualified adult portion is described as an “increase” in the pension and is payable in respect of a spouse, civil partner or cohabitant who is being financially maintained and whose income is not greater than a specified amount.  

The tax treatment of the qualifying adult increase is contained in section 126(2B) Taxes Consolidation Act 1997 (TCA). It provides that, for all the purposes of the Income Tax Act, any increase in the State Pension in respect of a qualified adult dependant is treated as if it arises to the beneficiary of the pension. The pension payment is therefore not subject to double taxation, rather it is taxed as the income of the individual who is the beneficiary of the pension, that is, the pensioner. Since the increase is treated as the income of the beneficiary for tax purposes, only one employee (PAYE) tax credit is available in respect of the State Pension, including the qualified adult dependent increase.

I am further advised by Revenue that, by virtue of section 188 TCA, a person aged 65 and over is exempt from income tax where his or her total income is less than the relevant exemption limit. For 2021 the limits are €36,000 for a married couple or civil partners and €18,000 for a single individual. An individual or couple whose income is below the respective limit can also apply directly to their financial institution to have interest paid without deduction of Deposit Interest Retention Tax (DIRT).

In addition, section 464 TCA provides for an “Age Tax Credit” for individuals aged 65 or over, currently €245 for single individuals or €490 for married people or civil partners living together.

Individuals aged 66 or over are also not liable to pay PRSI and all payments made by the Department of Social Protection are exempt from the Universal Social Charge.

State Bodies

Questions (270)

Catherine Murphy

Question:

270. Deputy Catherine Murphy asked the Minister for Finance the number of employees in the Central Bank dedicated to international financial services including the funds and assets management industries; and the number of open vacancies in the area. [43391/21]

Written answers

Minister for Finance

The Central Bank has informed me, that in responding to this matter, it is first necessary to emphasise that it discharges its mandate on a cross-bank basis and through an integrated organisational structure.

The Central Bank’s organisational structure reflects the focus it has on the effective regulation of both domestic and international financial services firms in Ireland.

The organisational structure for the Central Bank is published on its website (link below).

Financial regulation is embedded in all areas of the Bank’s work, and employees from across the Bank therefore contribute to the Bank's regulatory objectives on a daily basis.

The interconnected nature of the modern financial system and the Bank's role as a member of the European System of Financial Supervision (ESFS) means that its regulation and supervision structures are also necessarily integrated, focusing on the entirety of the regulated financial sector and discharging its responsibilities under the European system rather than separating between national and international.  

The Bank regulate more than 10,000 firms providing financial services in Ireland and overseas. This regulation is undertaken through risk-based supervision, underpinned by a credible threat of enforcement.  It is the objective of the Bank to ensure financial stability, consumer protection and market integrity. To do this, the Bank have a range of regulatory powers in the areas of authorisation, supervision and enforcement.

With the above in mind, this response reflects total figures for the areas of prudential regulation and financial conduct that are responsible for the regulation and supervision of the funds and asset management, banking and insurance sectors, all of which have national and international components.

I have been advised that at the end of August 202, in total 986.5FTE (active full time equivalent) employees are assigned to financial regulation across prudential regulation and financial conduct.

- This consists of:

- 439.8 FTE employees assigned to Prudential Regulation, and

- 546.7 FTE employees assigned to Financial Conduct.                         

The pillars are composed of directorate/division structures involved in frontline regulation and supervision.  The structure also includes horizontal directorates/divisions that contribute to effective supervision on a cross sector basis.   

In relation to the number of vacancies, at end August 2021 there are:

- 19 open vacancies across Prudential Regulation, and

- 36 open vacancies across Financial Conduct.

Link: www.centralbank.ie/docs/default-source/tns/about---tns/who-we-are/organisation/view-organisation-showing-key-divisions-within-the-central-bank.pdf?sfvrsn=89

Customs and Excise

Questions (271)

Emer Higgins

Question:

271. Deputy Emer Higgins asked the Minister for Finance the amount of nitrous oxide seized by customs each year since 2015 to 2020 and to date in 2021; and if he will make a statement on the matter. [43413/21]

Written answers

Minister for Finance

I am advised by Revenue that it had no seizures of nitrous oxide in the period from 2015 to 2019. In 2020, Revenue had eight seizures of the product, consisting of 33,600 canisters. To date in 2021, Revenue had five seizures of the product, consisting of 82,200 canisters.

Nitrous oxide is not prohibited and has a number of legitimate uses, for example in the food industry.  However, where Revenue has reasonable grounds for believing that importations of nitrous oxide will not be used for legitimate purposes and is intended for human consumption as a psychoactive substance, then Revenue has the power to detain and seize nitrous oxide in accordance with the Criminal Justice (Psychoactive Substances) Act 2010.

Revenue works closely with other agencies in the State including, An Garda Síochána, the Department of Justice and Equality and the Health Products Regulatory Authority, in acting against the illegal drugs trade. I am assured by Revenue that combating the importation of any prohibited or restricted goods into this jurisdiction is, and will continue to be, a Revenue priority.

Financial Services

Questions (272, 273, 274, 275)

Alan Farrell

Question:

272. Deputy Alan Farrell asked the Minister for Finance the measures his Department is taking to prepare for a reduced reliance on a cash-based economy; and if he will make a statement on the matter. [43433/21]

Alan Farrell

Question:

273. Deputy Alan Farrell asked the Minister for Finance the efforts being taken to increase security of electronic transactions and related infrastructure as the economy increasingly moves towards a cashless system; and if he will make a statement on the matter. [43434/21]

Alan Farrell

Question:

274. Deputy Alan Farrell asked the Minister for Finance if he has discussed the possibility of negative interest rates being passed on to customers by banks in a cashless economy with European partners; and if he will make a statement on the matter. [43435/21]

Alan Farrell

Question:

275. Deputy Alan Farrell asked the Minister for Finance the long-term view of his Department regarding personal savings in line with overspend trends in cashless economies; and if he will make a statement on the matter. [43436/21]

Written answers

Minister for Finance

I propose to take Questions Nos. 272, 273, 274 and 275 together.

Over the last decade, we have seen a shift in the way consumers and businesses are paying for goods and banking. While historically Ireland has been a relatively cash-intensive economy, significant progress has been made and a rapid increase in the take-up of electronic payments is evident.

The Covid-19 pandemic has potentially acted as a catalyst for the move towards digital payments and the move away from cash. According to the Central Bank of Ireland’s credit and banking statistics for July 2021, the volume of card transactions, excluding ATM usage, increased by 15 percent compared to July 2020. While ATM withdrawals remain subdued compared to pre-pandemic levels, down 30 per cent on its 2019 monthly average. The latest figures from the Banking & Payments Federation of Ireland show that on a quarterly basis, the volume of contactless payments increased by 62 per cent year on year to 199 million in the second quarter of 2021, with the value rising by 68 per cent to almost €3.2 billion. 

Notwithstanding a significant increase in the take-up of electronic payments, cash remains a vital part of the Irish payment system. A study, commissioned by my Department in 2018, concluded that a fully cashless society would not be an appropriate objective. The Report is available at the following link: www.gov.ie/en/publication/f8bfbe-indecon-report-on-benchmarking-of-irelands-payments-industry/

In September 2020, as part of the EU Digital Finance Package, the European Commission published the Retail Payments Strategy. One of the key aims of the strategy is to maintain access to and acceptance of cash across EU Member States. The strategy recognises the importance of ensuring that there is continued access to cash and that the increased use of digital payment methods does not lead to financial exclusion.

The Commission aims to further develop the European payments market so Europe can fully reap the benefits of innovation and opportunities that come with digitalisation. Consumer protection is a key part of this work, in order to create safe payment solutions where risks are monitored and mitigated effectively. One element of this is the introduction of strong security requirements for the initiation and processing of electronic payments, which apply to all payment service providers. Payment service providers are now obliged to apply strong customer authentication (SCA) when a payer initiates an electronic payment transaction. SCA requires the customer to go through two-factor authentication made up of elements from two of three separate categories: knowledge, possession, and inherence. This approach is intended to reduce the risk of fraud for all types of electronic payments (especially online payments) and to protect the confidentiality of the user’s financial data.

I have no role in the day to day operations of any bank operating within the State including banks in which the State has a shareholding. Decisions in relation to commercial matters such as the application of interest rate charges are the sole responsibility of the board and management of the banks, which must be run on an independent and commercial basis.

Key lending and deposit rates are set by the Governing Council of the European Central Bank (ECB)having regard to its monetary policy objectives. The application of negative deposit rates by the ECB has resulted in European banks incurring a consequent cost on deposit accounts held with the ECB. Banks across Europe have looked to pass some of the costs associated with negative rates to deposit holders with larger balances, the Irish banks are no different in this regard.

My Department will continue to monitor develops in this area to ensure that consumers have access to a broad range of reliable and innovative services that meet their needs.

Question No. 273 answered with Question No. 272.

Question No. 274 answered with Question No. 272.

Question No. 275 answered with Question No. 272.

Financial Services

Questions (276)

Alan Farrell

Question:

276. Deputy Alan Farrell asked the Minister for Finance the status of the Ireland Strategic Investment Fund; the details of investments made to date in 2021, in tabular form; and if he will make a statement on the matter. [43437/21]

Written answers

Minister for Finance

The NTMA have informed me that ISIF publishes bi-annual reporting which contains an update on the status of the operation of the Ireland Strategic Investment Fund, including economic impact reporting. 

The latest report available on the ISIF website sets out an ISIF performance update up to the end of June 2021 and incorporates an economic impact report for 2020.

The high level messages from the latest report are be summarised in the following bullets as:  

- Strong ISIF Portfolio investment return of +5.2% during the first half of 2021 with over €450M in investment gains and over €2.2bn since inception in December 2014.

- ISIF made 10 investments during the first half of 2021 bringing total ISIF commitments to €5.2bn across 151 investments (further detail is on page 7 of the latest ISIF report).

ISIF's H1 2021 update which was published on the ISIF website on 7 September 2021 is accessible by following the below URL link:

isif.ie/uploads/publications/070921H120201-Performance-and-FY2020-update-published.pdf

Research and Development

Questions (277)

Rose Conway-Walsh

Question:

277. Deputy Rose Conway-Walsh asked the Minister for Finance the countries in the European Economic Area that provide a tax credit system for research and development; the countries in the European Economic Area that apply a tax credit system for research and development that applies to research and development activity in circumstances in which the activity is carried out in another jurisdiction of the EEA; and if he will make a statement on the matter. [43442/21]

Written answers

Minister for Finance

Governments in many countries provide support for research and development (R&D) with the aim of promoting R&D investment in their respective economies. For example the primary policy objective behind the Irish R&D Tax Credit is to increase business R&D in the State, as R&D can contribute to higher innovation and productivity.

Support can come in the form of direct support such as grant funding or other fiscal incentives, or indirect support such as tax incentives. I am aware that, in addition to Ireland, a number of countries in the European Economic Area (EEA) provide a tax credit or tax relief for the carrying out of R&D.

My Department does not have access to comprehensive information on the tax systems of other countries and, as such, I cannot comment on the availability of tax credits for R&D or the scope of these credits in other jurisdictions.

The Deputy may be interested in the Organisation for Economic Co-operation and Development (OECD) Compendium of Information on R&D Tax Incentives. While this is not constrained to the countries of the EEA, it does provide general information on R&D supports across the members of the OECD.  www.oecd.org/sti/rd-tax-stats-compendium.pdf.

Research and Development

Questions (278)

Rose Conway-Walsh

Question:

278. Deputy Rose Conway-Walsh asked the Minister for Finance the amount of cash repayments made on research and development tax credits in circumstances in which the company involved did not have sufficient tax liability for each year since 2015; the amount scheduled to be paid out in 2021, 2022 and 2023 under ongoing repayment instalments; and if he will make a statement on the matter. [43443/21]

Written answers

Minister for Finance

It is assumed the Deputy is referring to payable tax credits in respect of research and development (R&D) expenditure.

I am informed by Revenue that the available information in respect of payable tax credits is published in Revenue’s statistics on R&D (see page 4), which is available at  www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/r-and-d-tax-credits.aspx.

The information provided covers all years since the commencement of the payable tax credit up to 2019, the latest year for which tax returns are available.

The amount of payable credit available to a company is calculated after first offsetting any available credit against corporation tax liabilities in a given year.  Therefore forecasts are not available for the amount of payable credits for the years 2021 to 2023 as these will depend on the profitability of the companies concerned, in addition to being contingent on the level of qualifying R&D activity carried out by claimant companies.

Financial Services

Questions (279, 280)

Thomas Gould

Question:

279. Deputy Thomas Gould asked the Minister for Finance if a credit union and or financial institution is allowed to upon granting a new loan add conditions to previous outstanding loans. [43519/21]

Thomas Gould

Question:

280. Deputy Thomas Gould asked the Minister for Finance if his attention has been drawn to a situation by which credit unions are requiring persons, when taking out a new loan, to waive the guarantee on previous loans due to change in circumstance, for example, a recent cancer diagnosis. [43520/21]

Written answers

Minister for Finance

I propose to take Questions Nos. 279 and 280 together.

Credit unions in Ireland are regulated and supervised under the Credit Union Act, 1997 (the 1997 Act) and regulations issued by Central Bank, which set out the framework for the registration, regulation and operation of credit unions.

The Central Bank expects all regulated firms to take a consumer-focused approach and to act in their customers’ best interests at all times.

Where a credit union provides a loan between €200 and €75,000, sections 37A and 37B of the Credit Union 1997 Act and the European Communities (Consumer Credit Agreements) Regulations 2010 (the Consumer Credit Regulations) apply.

European Communities (Consumer Credit Agreements) Regulations 2010 (the Consumer Credit Regulations).

Part 4 of the Consumer Credit Regulations addresses information and rights concerning credit agreements (Regulations. 13-21). Regulation 13(1) sets out the information that must be included in credit agreements in scope of the Consumer Credit Regulations. It requires that a credit agreement sets out in a clear and concise manner various information, including contractual terms and conditions.

The ability to amend conditions of existing loans, for example, waiving a guarantee on a loan, would be governed by the terms and conditions of the existing loan.

Credit Union Act 1997

Credit unions must also comply with the Credit Union Act, 1997 (the 1997 Act). Sections 35 to 38 of the 1997 Act are the relevant sections on credit union loans.

Section 35(2) of the 1997 Act states:

“A credit union may make a loan to a member for such purpose as the credit union considers appropriate, upon such security (or without security) and terms as the rules of the credit union may provide. The ability of the loan applicant to repay shall be the primary consideration in the underwriting process of the credit union”.

The Registry of Credit Unions has developed a Credit Union Handbook the purpose of which is to assist credit unions by bringing together in one place a number of legal and regulatory requirements and guidance that apply to credit unions. The Credit Union Handbook, including the Lending and Consumer Protection chapters, is publicly available on the Central Bank’s website. Information is also available on the Consumer Protection section of the Central Bank’s website.

Complaints

If a consumer is not satisfied with how a regulated firm is dealing with them, or they believe that the regulated firm is not following the requirements of the Central Bank’s codes and regulations or other financial services law, they should make a complaint directly to the regulated firm. 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.

Question No. 280 answered with Question No. 279.

Student Accommodation

Questions (281)

Rose Conway-Walsh

Question:

281. Deputy Rose Conway-Walsh asked the Minister for Finance if Uninest student accommodation provides support in the form of tax incentive for the construction of student accommodation at Ardcairn House, Dublin 7; the value of the incentive; and if he will make a statement on the matter. [43549/21]

Written answers

Minister for Finance

With regard to the case referred to by the Deputy, Revenue have informed me that they are bound by taxpayer confidentiality in accordance with Section 851A of the TCA 1997 and cannot provide any information on a specific taxpayer.

Accelerated capital allowances for qualifying expenditure incurred on the construction, refurbishment or conversion of student accommodation were provided for by Section 50 of Finance Act 1999.  However, that scheme only applied in respect of qualifying expenditure incurred up to 31 July 2008. Claims in relation to qualifying expenditure incurred before the termination date may continue to arise. The relevant provisions in the Taxes Consolidation Act 1997 are set out in Part 10,Chapter 11, sections 372AK to 372AV.

Full details on the scheme, which is now closed, are available in Revenue’s Tax and Duty Manual Part 10-11-04 which is published on Revenue’s website at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-10/10-11-04.pdf.

Legislative Process

Questions (282)

Ivana Bacik

Question:

282. Deputy Ivana Bacik asked the Minister for Finance 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. [43706/21]

Written answers

Minister for Finance

Please see attached tables in relation to Bills published since 27 June 2020 which were sponsored by my Department, along with details in relation to accompanying Regulatory Impact Assessments (‘RIAs’). There are 9 Bills in the list. RIAs were published on the Department’s website in respect of 2 of those Bills. Screening RIAs were also prepared in respect of a number of the Bills, and these were circulated to cabinet members along with the Memorandum for Government.

Title of Bill Published	Date of Bill Published	Title of RIA if one was published	Further details
Finance (Miscellaneous Provisions) Act 2020	18 November 2020		Screening Regulatory Impact Analysis Finance (Miscellaneous Provisions) Bill 2020 November 2020 was circulated along with the Memo for Cabinet.
Consumer Protection (Regulation of Retail Credit and Credit Servicing Firms) Bill 2021	6 July 2021	Regulatory Impact Analysis (RIA) in relation to the Consumer Protection (Regulation of Retail Credit and Credit Servicing Firms Bill) 2021	Published on the Department’s website on 6 July 2021
General Scheme Consumer Credit (Amendment) Bill 2021	19 July 2021	Consumer Credit (Amendment) Bill 2021 - Regulatory Impact Analysis	Published on 19 July 2021 on the Department’s website
Finance (European Stability Mechanism and Single Resolution) Bill 2021	31 August 2021		There will be no regulatory impacts arising from this legislation and therefore it was not necessary to conduct a Regulatory Impact Assessment.
Investment Limited Partnership (Amendment) Bill 2020	21 September 2020		A Screening RIA accompanied the Memo to Government and was circulated to all departments via eCabinet, with a return date of cob Thursday 10th Sept 2020
Finance (Local Property Tax) (Amendment) Bill 2021	7 July 2021		Finance (Local Property Tax) (Amendment) Bill 2021 Regulatory Impact Analysis was circulated to cabinet members (annexed to Memo for Govt.) on 1 June 2021
Finance (Covid-19 and Miscellaneous Provisions) Bill 2021	22 June 2021
Financial Provisions (Covid-19) (No. 2) Bill 2020	23 July 2020
Finance Bill 2020	22 October 2020		The Cabinet handbook sets out the requirement in respect of RIAs. Section 4.12 provides that normal instructions for Bills do not apply to the Finance Bill among other pieces of legislation.

Housing Schemes

Questions (283, 285)

Christopher O'Sullivan

Question:

283. Deputy Christopher O'Sullivan asked the Minister for Finance if consideration will be given to the extension of the help-to-buy scheme past the current 31 December 2021 deadline; and if he will make a statement on the matter. [43953/21]

Holly Cairns

Question:

285. Deputy Holly Cairns asked the Minister for Finance if consideration will be given to extending the help-to-buy incentive until 31 December 2022. [44203/21]

Written answers

Minister for Finance

I propose to take Questions Nos. 283 and 285 together.

The Help to Buy (HTB) incentive is a scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment.  The incentive gives a refund of 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.

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

Departmental Expenditure

Questions (284)

Catherine Murphy

Question:

284. Deputy Catherine Murphy asked the Minister for Finance 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. [44003/21]

Written answers

Minister for Finance

I can inform the Deputy that the amount paid in late interest payments and penalty payments by my Department in each of the years 2017 to 2020 and to date in 2021 is set out in table A below.

Government Departments are required to pay suppliers within 15 calendar days of receipt of a valid invoice as per prompt payment regulations. Where payment exceeds 30 days (or less if agreed payment terms are shorter) prompt payment penalty interest and late payment compensation become payable to the supplier.

Staff who make purchases on behalf of the Department of Finance are reminded by way of regular communications and training on the need to comply with the procurement to pay processes.

Purchase order compliance and penalty interest payment is monitored and reported on a monthly basis to the Executive Board in order to reduce the occurrence of late payment of purchase orders within the Department.

Table A

Year	Penalty Interest
2021	€776.58
2020	€221.64
2019	€387.26
2018	€1,450.20
2017	€1,924.55

Question No. 285 answered with Question No. 283.