Written Answers Nos. 152-176
154. Deputy Gino Kenny asked the Minister for Transport the estimated cost of providing a 75% and 100% grant respectively, to public service vehicle drivers to fund purchase of electric vehicles for the entire PSV fleet. [44949/21]
View answerThe transition of the taxi and hackney fleet towards zero/low-emission vehicles has an important role to play in effecting a substantial reduction in transport CO2 and of air pollutant emissions, particularly in Irish towns and cities due to the high mileage travelled by these vehicles, the stop/start and idling nature of their work, as well as the predominance of fossil fuels within the sector. Increasing the uptake of electric vehicles in the SPSV sector also has a strong leadership and demonstration effect on the public, introducing more people to low/zero emission mobility options.
€15m was committed this year towards the extension of the Electric Small Public Service Vehicle Grant Scheme to include the introduction of a fund towards the scrappage of older vehicles in 2021 which reflects the Government's commitment to supporting SPSV drivers this year. I am delighted to say that approximately 1,200 applications have been received by the NTA and the funds have been fully committed to assisting this important industry transition. To date, over €5m has been paid to SPSV drivers in 2021.
To promote the decarbonisation of the heavy-duty sector, including buses and coaches, my Department launched a new Alternatively-Fuelled Heavy-Duty Vehicle Purchase Grant Scheme in March this year. The Scheme, which is administered by TII, is intended to help bridge some of the difference in purchase price between conventional heavy-duty vehicles and those powered by alternatively-fuelled power-trains. €2m was allocated to this scheme when it launched and given the excellent response to the initiative, my Department allocated an additional €1m in funds to assist the heavy-duty vehicle sector in its transition to zero-mobility. This funding has now been fully committed and the first payment has been drawn down.
The grant schemes are kept under continuous review to ensure that they are as effective as possible in driving the decarbonisation effort while also being mindful of budget capacity.
The increase of the grants to incentivise the purchase of PSVs will be a matter for Government to consider as part of the Budget preparations.
155. Deputy Catherine Murphy asked the Minister for Transport if a response will issue in writing to an organisation (details supplied) in respect of its letter to him dated 26 August 2021. [44964/21]
View answer156. Deputy Catherine Murphy asked the Minister for Transport if he will address all seven points raised by an organisation (details supplied) in its letter to him dated 26 August 2021. [44965/21]
View answerI propose to take Questions Nos. 155 and 156 together.
I can confirm the correspondence dated 26 August 2021 referred to by the Deputy has been received by my office. A response to the contents of the correspondence is currently being drafted and will issue in writing shortly. Each of the seven items raised in the correspondence will be addressed in my reply.
I would like to take the opportunity to thank the group for writing to me and raising these important issues.
157. Deputy Jennifer Carroll MacNeill asked the Minister for Transport the status of the development in conjunction with the NTA of a new DART station at Woodbrook, Shankill, County Dublin; and if he will make a statement on the matter. [44973/21]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has statutory responsibility for the planning and development of public transport infrastructure in the Greater Dublin Area, including, in consultation with Iarnród Éireann, the planning and development of rail infrastructure such as the proposed station referred to by the Deputy.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a more detailed reply. Please contact my private office if you do not receive a reply within 10 days.
158. Deputy Michael McNamara asked the Minister for Transport when a person (details supplied) in County Clare will receive an urgent date for a driving test; and if he will make a statement on the matter. [45001/21]
View answerUnder 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.
159. Deputy Carol Nolan asked the Minister for Transport if he has deleted text messages or email correspondence related to Government or official communications at any point since January 2020 to date; and if he will make a statement on the matter. [45046/21]
View answerI can confirm that since the term of my appointment as Minister for Transport began on 27 June 2020, I have not deleted any text messages or email correspondence related to the business of my Department or of Government.
Records relevant to my role as Minister for Transport are kept by my private office in accordance with my Department's Records Management Policy.
160. Deputy Cormac Devlin asked the Minister for Transport if his attention has been drawn to the of reliability issues on the number 63 bus route which is operated by a company (details supplied); if his officials have met with the NTA to assess the quality and consistency of bus services across Dublin; and if he will make a statement on the matter. [45080/21]
View answerAs 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 including the contracting of services with relevant 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.
161. Deputy Cormac Devlin asked the Minister for Transport when the next phase of the real time display board programme is due to be installed across Dublin; and if he will make a statement on the matter. [45082/21]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has statutory responsibility for the planning and development of public transport infrastructure, including the provision of Real Time Passenger Information (RTPI) signage.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.
162. Deputy Carol Nolan asked the Minister for Transport the status of the Programme for Government commitment to develop a ten-year strategy for the road haulage sector; if he has received the submission by an organisation (details supplied) on the strategy; his assessment of the submission; and if he will make a statement on the matter. [45101/21]
View answerThe 10-year Haulage Strategy is an important Programme for Government commitment, reflecting the importance the haulage sector plays in ensuring the State's supply lines, both nationally and internationally, operate effectively. The Programme for Government indicates that the Strategy will focus on improving efficiencies, standards, and helping the sector move to a low-carbon future.
A public consultation document was published in April 2021 seeking stakeholders’ views and I hosted an online workshop for all stakeholders in June. Over 40 submissions have been received in response to the public consultation. The organisation the Deputy refers to did make a comprehensive submission outlining its views on all the major issues facing the sector.
The intention is to publish a draft Strategy over the coming months for further public consultation before it is finalised. Account will have to be taken of other important Government policies due for adoption shortly, such as the new Road Safety Strategy and the new Climate Action Plan.
163. Deputy Niall Collins asked the Minister for Transport the status of legislation to deal with the issue of scramblers; if he will provide assurances; and if he will make a statement on the matter. [45132/21]
View answerI can confirm that I am shortly to seek the Government's approval to introduce legislation which will deal comprehensively with the illegal use of quad bikes, scrambler bikes and similar vehicles.
The anti-social use of these vehicles is a menace to the public. Dealing with it involves a range of measures, including legislation and also community engagement, the latter of which involves the Garda Síochána and comes within the remit of my colleague the Minister for Justice. The forthcoming legislation will ensure that the Garda have the necessary powers to address this problem robustly.
165. Deputy Peadar Tóibín asked the Minister for Finance if he will report on his recent meeting with his European counterparts in Croatia; and if he will make a statement on the matter. [45213/21]
View answerOn Thursday 9 September, I travelled to Croatia. There, I met with Croatia’s Prime Minister, Andrej Plenkovic, and Deputy Prime Minister and Minister for Finance, Zdravko Maric, to discuss the economic recovery from Covid and Croatia’s preparations for joining the euro. While there, I also gave a joint press conference with the Prime Minister and Minister.
This visit was taken in my capacity as President of the Eurogroup. I was travelling to Slovenia for the Eurogroup and informal ECOFIN meetings, and there was an opportunity to engage in an additional bilateral with Croatia, as a neighbouring country.
Exchanging views with my Eurogroup colleagues and the European institutions is an essential dimension of the Presidency, whether that is done virtually, or face-to-face when possible, such as this visit.
This was the first visit of my Presidency to a non-euro Area member state and I think it is fitting that it should be to Croatia, which is making good progress in its preparations to join the Euro. The Eurogroup is responsible for the close coordination of economic policies among the Euro area member states. Although Croatia is not a member of Eurogroup, it is a participant in the Exchange Rate Mechanism or “ERM II”, which is the so-called “waiting room” for joining the euro. Because of this, Croatia participates in some Eurogroup meetings where ERM II is discussed.
Before joining ERM II, Croatia had taken certain prior and post-entry policy commitments to facilitate smooth participation in ERM II. These commitments are about paving the way towards euro adoption, once the convergence criteria are met. At our Eurogroup meeting in June of this year, we heard that the implementation of Croatia’s post-entry commitments is on track.
During my meetings in Croatia, I had productive discussions and particularly in relation to Croatia’s progress towards accession of our shared euro currency. In fact, in Slovenia the following day, I signed a Memorandum of Understanding with the Croatian authorities and the European Commission, to allow the Croatian authorities to undertake the necessary technical preparations to be ready to produce euro coins.
I should clarify that the signing of this Memorandum of Understanding does not pre-empt in any way a final decision on the introduction of the euro.
The process of euro introduction is set out in EU law. In order to adopt the euro Member States have to achieve a high degree of sustainable economic convergence with respect to the fulfilment of criteria related to price stability, public finances, long-term interest rates and exchange rates. Compatibility of the national legislation, including central bank statutes, with the relevant provisions of the Treaty is also necessary.
The assessment of convergence is monitored regularly on the basis of the reports by the Commission and the ECB, which are foreseen next year.
Finally, all necessary health precautions were taken, and I followed public health guidelines during this trip.
166. Deputy Aodhán Ó Ríordáin asked the Minister for Finance if his attention has been drawn to repeated difficulties being reported in cases in which goods purchased by Irish consumers from vendors outside the EU are being returned to senders by An Post in instances in which the correct customs information is being provided by sellers on packages and that responsibility for the returns are being passed between An Post and the Customs Service; if his attention has been further drawn to the fact that consumers and overseas sellers are reporting that the scale of such returns is unprecedented internationally and appears to be only a matter for goods shipped through An Post and not through other freight companies; if there has been any communications between his Department and An Post and the Customs Service regarding the issue; and if he will make a statement on the matter. [44429/21]
View answerRevenue, as Ireland’s Tax and Customs administration, is responsible for controlling the importation and exportation of goods in accordance with the Union Customs Code and relevant national legislation and this includes goods being imported through the postal system. Ireland’s membership of the EU means that we have obligations to ensure that the requirements of membership are fully observed. I am advised by Revenue that electronic customs import declarations are now required for all parcels / packages coming from non-EU countries through the postal system regardless of the value of the goods being sent. This includes parcels / packages coming from the UK.
Revenue, in accordance with the confidentiality provisions of Section 851A Of the Taxes Consolidation Act 1997, is precluded from commenting on the tax and customs affairs of any specific business. However, I am advised by Revenue that postal operators or courier businesses delivering imported goods are required to complete the relevant customs import declarations on behalf of the importer and to account for any customs duty or VAT that arise on the importation of these goods. These declarations are generally submitted based on the information supplied by the exporting party. However, the importer may also provide information to the postal operator or courier business. Where the postal operator or courier business does not have the necessary information to complete the Customs import declaration then, it may contact the exporter or importer in order to gather the necessary information. The postal operator or courier business may also choose to re-export the goods to the country of origin if they do not have sufficient information to ensure the completion of the import declaration. It is a matter for the relevant postal operator or courier business to determine, based on its business model, how it will deal with instances where the data needed to complete the necessary customs formalities is not available.
I am aware that Revenue provides information and assistance to all importers, including postal operators and courier businesses, to ensure that they are aware of their obligations in relation to customs.
167. Deputy Paul Murphy asked the Minister for Finance the measures he plans to take to tackle the issue of potential home buyers being denied access to a mortgage on the basis of their pre-existing illness or medical conditions; and if he considers this to be discrimination. [44432/21]
View answerWhen a person applies for a mortgage loan to buy a home, the person will generally be required to take out mortgage protection insurance. In most cases, a lender is legally required under section 126 of the Consumer Credit Act 1995 to make sure that a mortgage applicant has mortgage protection insurance in place before granting a mortgage loan. This is an important statutory provision which is designed to protect the borrower's dependants and their home should the borrower die before the mortgage has been repaid. However, the Act also recognises that in certain cases such protection is not necessary or would be inappropriate and it provides for a number of limited exemptions to this statutory obligation such as where the borrower belongs to a class of persons which would not be acceptable to a life insurer, or would only be acceptable to an insurer at a premium significantly higher than that payable by borrowers generally. In such circumstances, there is no statutory requirement on a mortgage lender to arrange for mortgage protection insurance.
Nevertheless, it may also be the case that, in circumstances where there is no specific statutory obligation on a mortgage lender to arrange for mortgage protection insurance in association with a housing loan, an individual mortgage lender may, as a matter of its own commercial policy, still require a mortgage borrower to put in place such an insurance policy as a condition for obtaining mortgage credit. That would be a commercial decision as opposed to a statutory requirement for an individual mortgage lender and it is not possible for me to instruct lenders on their commercial lending policies or their commercial decisions on any individual mortgage application, including the insurance and other security they require either in respect of the borrower or the secured property in relation to a mortgage loan. While I cannot involve myself in the commercial decisions lenders may make in respect of mortgage applications, earlier this year I wrote to Banking and Payments Federation Ireland (BPFI) for their views and any information they can provide in relation to this particular issue. BPFI indicated in its reply that on an annual basis around 2% of primary home mortgages were provided without the requirement for mortgage protection insurance (utilising one of the exemptions as provided for in section 126 of the Consumer Credit Act) and that on an annual basis only 0.05% of mortgage applications were refused due to the fact that the applicant did not put in place an acceptable policy of mortgage insurance.
The Deputy should also note that if a person is not satisfied with the way a regulated mortgage provider has dealt with them in relation to an application for a mortgage, or they believe that the regulated entity is not following the requirements of the Central Bank’s codes and regulations or other financial services law, including the requirement for the regulated entity to act with due skill, care and diligence in the best interest of its customers, the consumer can also complain directly to the regulated entity and, if they are not satisfied with the response from the regulated entity, the response to their complaint from the regulated entity is required to include details for the borrower on how to refer their complaint to the Financial Services and Pensions Ombudsman.
168. Deputy Paul Murphy asked the Minister for Finance the estimated cost in 2021 and 2022 of reducing the rate of interest on deferred local property tax from 4% to nil. [44454/21]
View answerI am advised by Revenue that there are 42,580 residential properties with deferred Local Property tax (LPT) liabilities for 2021. The overall deferred amount in respect of these properties is €10.30 million. The estimated interest accruing on these liabilities during 2021 is just over €0.40 million.
The interest rate to be applied to deferrals of LPT in the new ‘Valuation Period’ (2022 to 2025) is reduced from 4% to 3%, as provided for in the Finance (Local Property Tax) (Amendment) Act 2021. While it is not yet known how many residential property owners may defer their LPT liabilities for 2022, if the numbers remained the same as 2021, then the estimated interest accruing would be approximately €0.30 million.
As such, the overall cost of reducing the interest rate from 4% to nil for 2021 and from 3% to nil for 2022, based on current available data, would be approximately €0.7 million.
169. Deputy Denis Naughten asked the Minister for Finance the current status of the scheme of accelerated capital allowances for fitness centre facilities by employers to employees introduced in the Finance Act 2017; the projected cost of the scheme at the time of its inclusion in the Finance Act 2017; the cost to date; and if he will make a statement on the matter. [44465/21]
View answerThe Accelerated Capital Allowances scheme for equipment and buildings for use in the provision of Childcare Services and Fitness Centres was initially introduced subject to commencement order in Finance Act 2017, and was then amended and commenced with effect from 1 January 2019 in Finance Act 2018. The purpose of this scheme is to encourage employers to develop childcare facilities and fitness centres onsite for their employees.
The scheme provides that an accelerated wear and tear allowance of 100% of the capital expenditure incurred on equipment for childcare services and fitness centre facilities can be claimed for the year in which the equipment is first used in the business. An accelerated industrial building annual allowance of 15% over 6 years and 10% in year 7 can be claimed for capital expenditure incurred on the construction of a childcare services or fitness centre facility. The scheme is only available to employers, for facilities to be provided for the benefit of employees. Employers cannot benefit from the scheme if the facilities are open for the general use of the public.
It was noted in advance of the scheme's commencement through Finance Act 2018 that the eventual cost of the scheme would be determined by the level of uptake by employers, and was therefore difficult to estimate. My Department estimated that the scheme would potentially have a cost over 8 years of circa €4 million in total. The fitness centre facilities element of this estimate amounted to €2.6 million, with the childcare services element amounting to €1.36 million. Year one of the scheme was estimated to cost €1.86 million, with the fitness centre facilities element of this estimate amounting to €1.37 million and the childcare services amounting to €0.49 million. The high estimated cost for year one relates to the 100% up-front allowance for qualifying equipment, whereas the relief for qualifying buildings is spread over a longer period.
I am advised by Revenue that, at this time, data is only available in respect of incorporated businesses for 2019. In that year, 29 claims have been made by incorporated business under the scheme at a cost of €0.1 million. A breakdown of the cost between claims relating to childcare facilities and to fitness centre facilities is not available.
170. Deputy Ged Nash asked the Minister for Finance the status of discussions with the Department of Transport and the NTA, respectively; his views on the need for the implementation of a more flexible taxsaver product given the anticipated blended return to offices over the coming period; and if he will make a statement on the matter. [44490/21]
View answer171. Deputy Ged Nash asked the Minister for Finance the estimated cost to the Exchequer of the introduction of a proposed flexible taxsaver product to account for the shift to blended working; and if he will make a statement on the matter. [44491/21]
View answerI propose to take Questions Nos. 170 and 171 together.
Section 118(5A) of the Taxes Consolidation Act (TCA 1997) provides an exemption from benefit-in-kind (BIK) where an employer purchases a travel pass for an employee.
Under section 118B TCA 1997 an employer and employee may also enter into a salary sacrifice arrangement under which the employee agrees to sacrifice part of his or her salary, in exchange for a travel pass.
Where a travel pass is purchased under the BIK scheme or through a salary sacrifice arrangement certain conditions must be met, for example:
- the cost incurred must relate to a monthly or annual bus, railway or ferry travel pass;
- the travel pass must be issued by or on behalf of one or more approved transport providers; and
- the approved transport provider must be contracted or licensed to provide the transport services covered by the travel pass.
The terms ‘monthly’ and ‘annual’ above refer to the period of time for which the travel pass is valid for use, being a period of 30/31 or 365/366 days respectively. The number of journeys or extent of travel which may be undertaken within the monthly or annual period covered by the travel pass will depend on the terms and conditions of the specific ticket purchased and the relevant transport provider.
Further details on the tax treatment applicable on the provision of a travel pass to an employee can be found on Revenue’s website.
I do not have any proposals to hand regarding a more flexible taxsaver product and, 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.
172. Deputy Michael McNamara asked the Minister for Finance if a credit union (details supplied) in County Clare which does not have a CRO number can register a vehicle in its ownership; and if he will make a statement on the matter. [44522/21]
View answerCredit unions 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.
Register of Credit Unions
The Central Bank publishes a register of credit unions on its website pursuant to the requirements of the 1997 Act (see here: http://registers.centralbank.ie/DownloadsPage.aspx).
In accordance with section 8 of the 1997 Act, if the Central Bank is satisfied that a society which has made an application for registration as a credit union has complied with the relevant provisions of the Act, the Central Bank shall issue to the society, as a credit union, an acknowledgement of registration assigning it a registered number. The registered number of each individual credit union is shown on the register.
On the registered name of a credit union, Section 10 of the 1997 Act requires that the words "credit union" or "comhar creidmheasa" are included in the name of every credit union and that the name of every credit union ends with the word "Limited" or "Teoranta", which may be abbreviated to "Ltd." or "Teo." respectively.
Effect of Registration
Section 9(1) of the 1997 Act states that “By virtue of its registration, a credit union shall be a body corporate known by its registered name (by which it may sue and be sued) with perpetual succession, a common seal and limited liability ”.
Operation of credit unions
Part III of the 1997 sets out relevant provisions relating to the operation of credit unions. Within this part of the Act, section 26(1) state that “A credit union shall not carry on any business or activity which is not appropriate or incidental to the objects for which, in accordance with section 6, it is formed”. Subject to this, section 26(2) confirms that “ …a credit union may –
(a) acquire property of any description permitted by or under this Act; and
(b) do anything expedient for accomplishing, or conducive to or consequential upon, the objects for which the credit union is formed ”.
Registration of a vehicle
Section 131 of the Finance Act 1992 provides for Revenue to maintain a register in relation to a vehicle and its ownership in a manner prescribed by the Revenue Commissioners. Section 130 of the Finance Act 1992 defines ‘owner’ "(a) in relation to a vehicle (other than a vehicle specified in paragraph (b)), the person by whom the vehicle is kept, (b) in relation to a vehicle which is the subject of a hire-purchase agreement or a lease, the person in possession of the vehicle under the agreement or lease".
The correct owner name and address information must be declared to Revenue at the time of registration of motor vehicles. The declared name will appear on the Vehicle Registration Certification (VRC) and is the person responsible under law for this vehicle. The owner can be the person or legal entity by whom the vehicle is kept or if the vehicle is subject of a hire-purchase agreement or a lease, the person or legal entity named on the agreement.
Details of vehicle ownership for registration of a vehicle is on the Revenue website (see here: www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/authorised-dealers-and-processes/owner-name-and-address.aspx).
Once a credit union satisfies a legal entity definition and can be held legally accountable, Revenue will assist the applicant in completing the registration process.
173. Deputy Mairéad Farrell asked the Minister for Finance the reason that business accounts can be used for the purposes of calculating average turnover when an intergenerational transfer of a family business has taken place under the terms of the Covid restrictions support scheme 2019; the reason 2019 business accounts cannot be used when a non-family transfer of a business has taken place; and if he will make a statement on the matter. [44545/21]
View answerDetails of the Covid Restrictions Support Scheme (CRSS) are set out in Finance Act 2020. The administration of the scheme is under the care and management of the Revenue Commissioners and the legislation makes provision for Revenue to publish guidelines on matters to be considered by them in determining whether certain eligibility criteria are met. Detailed operational guidelines have been published on the Revenue website.
To qualify under the scheme a business must, under specific terms of the Covid restrictions, be required to either prohibit or significantly restrict, customers from accessing their business premises to acquire goods or services, with the result that the business either has to temporarily close or to operate at a significantly reduced level. A business must be able to demonstrate that, because of the Covid restrictions, the turnover of the relevant business activity during the period of restrictions will be no more than 25% of the “relevant turnover amount”.
The “relevant turnover amount” is calculated by reference to a business’s average weekly turnover for the relevant business activity in a prior period, the identification of which period depends on whether the business is an “established business” or a “new business”. An established business is a business that commenced trading prior to 26 December 2019 and the relevant turnover amount for such a business is based on average weekly turnover in 2019. A new business is a business that commenced between 26 December 2019 and 12 October 2020 and the relevant turnover amount for such a business is based on average weekly turnover in this period.
In certain limited circumstances, where a business is transferred within the family, after 1 January 2019, such that the transferee is carrying on the same trade in the same business premises with no substantial change to the nature or operation of the business, and the transferee has devoted at least 50 per cent of his or her normal working time to the service of the business, Revenue has advised that they will accept that the person making the claim may use the “relevant turnover amount” of the business by reference to the turnover for the period from 1 January 2019 to 31 December 2019, subject to a number of specific conditions.
Details on this treatment, including the conditions that must be met, are set out in Revenue’s detailed operational guidelines. Those guidelines also provide that, where certain conditions are met, on a business reconstruction or amalgamation or on the death of an individual, Revenue will accept that the person making a claim for the CRSS may use the “relevant turnover amount” of the business by reference to the turnover for the period from 1 January 2019 to 31 December 2019. In each of the circumstances where this treatment applies, Revenue considers it to be reasonable and proportionate, with strict conditions applying to ensure it is only available where there has been no substantial change in the nature or operation of the business and, where appropriate, there is no substantial change in ownership of the business.
174. Deputy Catherine Murphy asked the Minister for Finance if he will review the eligibility criteria for those in need of a primary medical certificate; his plans to include persons impacted by stroke to be included in the eligible criteria; and if he will expand on the eligibility of the certificate. [44554/21]
View answerThe Disabled Drivers & Disabled Passengers Scheme provides relief from Vehicle Registration Tax and VAT on the purchase and use of an adapted car, as well as an exemption from motor tax and an annual fuel grant.
The Scheme is open to severely and permanently disabled persons as a driver or as a passenger and also to certain charitable organisations. In order to qualify for relief, the applicant must hold a Primary Medical Certificate issued by the relevant Senior Area Medical Officer (SAMO) or a Board Medical Certificate issued by the Disabled Driver Medical Board of Appeal. Certain other qualifying criteria apply in relation to the vehicle, in particular that it must be specially constructed or adapted for use by the applicant.
To qualify for a Primary Medical Certificate an applicant must be permanently and severely disabled and satisfy at least one of the following medical criteria:
- be wholly or almost wholly without the use of both legs;
- be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;
- be without both hands or without both arms;
- be without one or both legs;
- be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;
- have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.
While I am very aware of the importance of this scheme to those who benefit from it, I am also aware of the disquiet expressed by members of this house and others in respect of the difficulties around access to the scheme. With this in mind I have asked my officials to undertake a comprehensive review of the scheme, to include a broader review of mobility supports for persons with disabilities, and on foot of that review to bring forward proposals for consideration.
As I am sure the Deputy appreciates, until those proposals are received and considered I cannot comment on the specifics of any possible reforms of the Disabled Drivers and Disabled Passengers Scheme.
175. Deputy Holly Cairns asked the Minister for Finance his views on the finding in the IHREC and ESRI Monitoring Adequate Housing in Ireland report that persons with a disability are more likely to be in arrears on mortgage payments; and if he will make a statement on the matter. [44594/21]
View answerI note that the IHREC and ESRI Monitoring Adequate Housing in Ireland report indicates that 16 per cent of people with disabilities experienced housing cost arrears (on rental or mortgage payments) in 2018/2019 compared to a figure of 9 per cent for the overall population.
In relation to mortgaged borrowers who are experiencing difficulty in meeting their payments on a mortgage which is secured on a primary residence, the Code of Conduct on Mortgage Arrears 2013 (CCMA) ensures that Central Bank regulated entities have fair and transparent processes in place for dealing with borrowers in or facing mortgage arrears. The CCMA sets out the process that entities must follow when a borrower is in or facing difficulties with their mortgage payments and due regard must be given to the fact that each case is unique and needs to be considered on its own merits. All cases must be handled sympathetically and positively by the regulated entity, with the objective at all times of assisting the borrower to meet his or her mortgage obligations.
In particular, for 'co-operating' borrowers regulated entities must explore all of the options for alternative repayment arrangements (ARAs) offered by that entity, in order to determine which ARA, if any, is appropriate and sustainable for the borrower’s individual circumstances. Under the CCMA, a regulated entity may only commence legal proceedings for repossession where it has made every reasonable effort to agree an ARA with the borrower and other clear requirements are met, or the borrower has been classified as 'not co-operating'.
The CCMA also provides for an appeals mechanism, including where the entity declines to offer an ARA, where the borrower is not willing to enter into an ARA offered, or where the entity classifies the borrower as 'not co-operating'.
In addition, the Consumer Protection Code provides that where a regulated entity has identified that a personal consumer is a vulnerable consumer, the regulated entity must ensure that the vulnerable consumer is provided with such reasonable arrangements and/or assistance that may be necessary to facilitate him or her in his or her dealings with the regulated entity.
The Deputy may also wish to note that if a person is not satisfied with the way a regulated entity is dealing with them, including in relation to a mortgage arrears situation, the person has the right to take the case to the statutory Financial Services and Pensions Ombudsman.
176. Deputy Jackie Cahill asked the Minister for Finance if it is possible for a publican whose licence expired during the Covid-19 lockdown to claim the Covid restrictions support scheme during the period they were closed; and if he will make a statement on the matter. [44651/21]
View answerThe Covid Restrictions Support Scheme (CRSS) is provided for by Section 11 of the Finance Act 2020 and is available to companies, self-employed individuals and partnerships who carry on a trade or trading activities the profits of which are chargeable to tax under Case 1 of Schedule D. The trade must be carried on from a business premises that is located in a region subject to restrictions introduced in line with the Government’s ‘Living with Covid-19 Plan’, with the result that the business is required to prohibit or significantly restrict customers from accessing its premises. The eligibility criteria for the CRSS also requires the business to have a valid tax clearance certificate and that turnover from the trade during the restricted period is no more than 25% of the average turnover in 2019 or the average turnover in 2020 for a new business.
A further condition is that a business would have continued to trade but for the Covid restrictions and intends to resume trading once the restrictions cease. In circumstances where a publican’s license has expired and is not being renewed, such that the business cannot resume trading, then this condition is not met and the business is not eligible for the CRSS. However, if the business sought and subsequently obtained a renewal of the publican’s licence and intended to resume the business on the easing of Covid restrictions, then the business would meet this condition.
Assuming the Deputy’s question is based on a specific case, I suggest the business concerned contacts Revenue directly to confirm its eligibility for the CRSS, based on the full facts and circumstances of the case.
