Written Answers Nos. 261-280
261. Deputy Catherine Murphy asked the Minister for Transport if his attention has been drawn to issues regarding a barrier on a walk and cycle route of the Royal Canal (details supplied); and the guidance and or policy regarding barriers and the way in which they are deployed along greenways. [46503/21]
View answerAs Minister for Transport, I have overall responsibility for setting Guidelines for the construction and maintenance of Road infrastructure, including for Greenways and Active Travel. Transport Infrastructure Ireland (TII) have certain powers for National Roads and the National Transport Authority (NTA) have certain powers for the Greater Dublin Area (GDA) in relation to traffic and public transport.
As part of the increased rollout of such infrastructure I have convened a group to oversee and co-ordinate overall guidelines and standards. This includes work under way by my Department in relation to the Design Manual for Urban Roads and Streets (DMURS) and the Traffic Signs Manual, by the NTA in relation to the National Cycle Manual and the TII in respect of Greenways. It should be noted that a review of the National Cycle Manual is being undertaken by the NTA and that the revised document will incorporate/reference all relevant cycle design standards for both urban and rural areas. This group will engage with stakeholders as part of it work.
A specific element of the work of the oversight group is a request, by me, to examine the issue of access controls on Greenways and other Cycle Infrastructure. I will pass on the suggestion to consider the UK guidelines in this regard to the group. It is my aim to provide Universal Access to Greenways and thus to ensure that people on wheelchairs, people on all types of bicycles as well as people with buggies can access the great outdoor amenity that Greenways provide.
In relation to the specific issue regarding Jackson's Bridge, I have asked for an update from Kildare County Council and Waterways Ireland and will forward that update to the Deputy when received.
262. Deputy James Lawless asked the Minister for Transport if the electric car grant will be extended until 2022; and if he will make a statement on the matter. [46559/21]
View answerIn the first instance, budget considerations are a matter for my colleague, the Minister of Finance, and he and I have had very useful and productive engagement on budget matters relating to Electric Vehicles in recent weeks.
Providing a sustainable, low-carbon transport system is a key priority of my Department. The Programme for Government commits to 7% average annual emissions reduction to 2030; ultimately, the goal is for a zero-emission mobility system by 2050. Electrification will be key to achieving this objective in the transport sector.
Electric vehicles (EVs) are the most prominent transport mitigation measure in the 2019 Climate Action Plan, and Ireland has set an ambitious target of 936,000 EVs on our roads by 2030. This target is challenging but indicates the scale of the transformation that is needed across all sectors if Ireland is to achieve its climate targets in the coming years. The forthcoming updated Climate Action Plan 2021 retains this commitment to transforming the national vehicle fleet to a zero emissions fleet, and contains a range of measures to support the public and business in transitioning to electric vehicles.
Considerable progress has already been made, as a result of the work of the Low Emission Vehicle Taskforce, to ensure that conditions and policies are in place to support citizens in making greener vehicle choices. As the Deputy will be aware, a comprehensive suite of measures is available to EV drivers, including purchase grants for private car owners and taxi drivers, VRT relief, reduced tolls, home charger grants, favourable motor and BIK tax rates, as well as a comprehensive charging network. These measures have collectively contributed to increased take up of EVs in Ireland in recent years, albeit from a low base, to over 43,500 now.
In addition, my Department convened the Electric Vehicle Policy Pathway (EVPP) Working Group to produce a roadmap to achieving the 2030 EV target. The EVPP Working Group comprises senior officials and has considered regulatory, financial, and taxation policies to help drive a significant ramp-up in passenger EVs and electric van sales.
The recommendations of the EVPP Working Group were approved by Government and the full report is now available online.
In order to support the transition to EVs, the Group recommended that:
- The generous suite of EV supports already in place in Ireland should be retained until at least end-2022. Additional measures to further incentivise EVs and/or disincentivise fossil fuelled vehicles will also be necessary. Cost-effective, targeted policy supports should continue to be developed and strengthened over the coming years; and
- An Office for Low Emission Vehicles should be established, as a matter of priority, to co-ordinate the implementation of existing and future EV measures and infrastructure. The new Office should also take charge of developing and launching an extensive communication and engagement campaign, whole of Government in coverage, to drive the availability and understanding of key information regarding EVs, tailored to household, business and public sector consumers.
Overall, the Department is acutely aware that the cost of electric vehicles remains an issue for many consumers. To this end, electric vehicle policy is kept under continuous review to endeavour to make low emission vehicles affordable.
263. Deputy James Lawless asked the Minister for Transport if he will address concerns regarding potential delays to the DART plus and MetroLink projects; the actions that are being taken to ensure that delays will not have an impact on the projects; and if he will make a statement on the matter. [46596/21]
View answerDART+ is a programme which actually comprises five different projects, each of which is moving at different speeds and is at different stages of development, while MetroLink is likely the largest ever public investment project in the history of the State. Both face imminent and important milestones in the coming months and these milestones will determine the progress of each in the coming years.
Firstly, there is Government’s approval of the Preliminary Business Case and secondly there is the submission of a Railway Order application to An Bord Pleanála. On that first milestone, my Department has received draft Preliminary Business Cases for both. This represents Decision Gate 1 under the Public Spending Code and those Preliminary Business Cases are currently under review.
For major projects, like DART+ and MetroLink, the Public Spending Code requires a Government decision and I expect to seek such a Government decision in the near future. If approved by Government, that will allow the contracts to be signed in relation to DART+ Fleet and will also allow MetroLink and DART+ West move into the statutory planning system, subject to the completion of the necessary planning and environmental documentation.
The second impending milestone is the submission of Railway Order applications for DART+ West and MetroLink. Those applications require the finalisation of an extensive set of documentation, including environmental impact assessment reports, and that work is ongoing in relation to both projects.
On MetroLink I understand that an extensive body of work remains in relation to finalising the preliminary design, completing the required environmental impact assessment reports and closing out property referencing issues. This should be completed during Q1 next year and, subject to the Government decision mentioned above, the project will then be ready to seek planning permission.
On DART+, the most advanced of the proposed infrastructure projects is DART+ West. The second round of public consultation on DART+ West has recently been extended until 6th October. Issues raised during this consultation process, including those raised by public representatives, will need to be fully considered by the company and appropriately addressed before they’re ready to enter the planning system. Once that has been completed, and similar to MetroLink, DART+ West can then move into the planning system subject to the aforementioned Government approval and finalisation of planning documentation.
I trust this clarifies the current position.
264. Deputy Rose Conway-Walsh asked the Minister for Transport the steps that are being taken to improve public transport services from rural areas to designated cancer centres for scheduled day case treatments; and if he will make a statement on the matter. [46620/21]
View answerAs 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.
For the information of the Deputy, the remit of my Department and its Agencies, including the NTA, relates to public transport services, rather than individualised or personalised travel supports.
Public transport services are open services which are planned, coordinated and delivered as a means for the general public to access a wide variety of services and allow all passengers to travel together, in so far as possible. Transport services that do not fit this description are deemed to be ‘closed’ services, for example, dedicated door-to-door disability or health services, and do not come under the remit of my Department or the NTA.
In addition, the funding allocated to my Department and its Agencies is for public transport services, for example Public Service Obligation (PSO) funding, and the Local Link Rural Transport Programme, rather than for individual travel or mobility grant support schemes.
265. Deputy Ruairí Ó Murchú asked the Minister for Transport if consideration has been given to allowing the use of bus lanes by volunteer drivers transporting persons to and from medical facilities, hospitals specifically, for the treatment of serious and life-threatening conditions; and if he will make a statement on the matter. [46682/21]
View answerWhile I acknowledge the hard work and very valuable contribution made by volunteer charity drivers, I do not intend at this time to extend scarce and valuable bus lane access to additional users without careful consideration of the impacts, including the potential for delays to buses and emergency services who currently have such access, and consultation with those affected, including such services, the Garda Síochána and relevant state agencies.
The current bus lane network was created at considerable expense to the public with the express purpose of providing on-street priority for bus-based public transport. Bus lanes are designed to make bus journeys both faster and more reliable so as to encourage members of the public out of their cars and onto public transport. This, in turn, reduces both congestion and air pollution and is considerably more environmentally sustainable than car-based transport in the long run. As the populations of our urban centres multiply and public awareness of the importance of sustainable transport grows, it is likely that both bus passenger numbers and, by extension, the provision of bus services and the demand for bus lanes will continue to increase year on year. As a result it is critically important that bus lanes be allowed serve the purpose for which they were installed in the first place.
Since bus lanes were first introduced, there have been many requests to allow other classes of traffic to use the lanes. These have included requests on behalf of motorcyclists, multi-occupancy vehicles, electric vehicles, hackneys, animal ambulances, prison vehicles, and others. My predecessors as Ministers for Transport and myself have always consistently rejected these requests on the grounds that any addition to the categories of vehicle permitted to use the lanes would inevitably reduce their efficiency for performing their original purpose, which has become even more critical in light of the current climate emergency.
266. Deputy Ruairí Ó Murchú asked the Minister for Transport his plans to further extend expiry dates for initial basic training certificates issued from 30 June 2019 given that applicants were unable to practice or sit tests due to the pandemic; and if he will make a statement on the matter. [46683/21]
View answer267. Deputy Ruairí Ó Murchú asked the Minister for Transport the consideration which has been given to those who were issued initial basic training certificates from 30 June 2019; the potential supports that may be made available; and if he will make a statement on the matter. [46684/21]
View answerI propose to take Questions Nos. 266 and 267 together.
The validity period of Initial Basic Training (IBT) certificates is set out in legislation. Making a change to the validity of an existing certificate requires a change in law.
The Road Safety Authority and the Department of Transport announced a further extension to certificates for motorcycle Initial Basic Training (IBT), in order to take account of the impact of the pandemic.
The extension was made depending on when an IBT cert was issued, for certs issued between 01 March 2018 -30 June 2019.
No further extensions are being considered at this time.
268. Deputy Jennifer Murnane O'Connor asked the Minister for Transport if free travel pass holders are still required to pay a fee when travelling on public transport; and if he will make a statement on the matter. [45353/21]
View answerAs Minister for Transport, I am responsible for policy and overall funding in relation to public transport. However, I am not involved in day-to-day operational matters.
The Free Travel Scheme is a non-statutory scheme administered by the Department of Social Protection. The scheme provides free travel on the main public and private transport services for those eligible under the scheme including services provided by companies such as Dublin Bus, Bus Éireann and Iarnród Éireann, as well as Luas and services provided by over 80 private transport operators.
The query raised appears to relate to Bus Éireann's commercial service, Expressway, and I have therefore forwarded the Deputy's question to the company for direct reply.
Please advise my private office if you do not receive a reply within 10 working days.
269. Deputy Cormac Devlin asked the Minister for Transport if he has commissioned research on the implications of climate change on the Dublin transport network, particularly the continued impact of rising sea levels on the operations of the coastal rail and DART line in Fingal, Dublin city and Dún Laoghaire-Rathdown; his plans to mitigate the impact and to safeguard the continued operations of this critical piece of national infrastructure; and if he will make a statement on the matter. [46703/21]
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 in the first instance.
I understand there is a programme of studies and associated works being undertaken and funding provided to combat the effects of coastal erosion on rail. However, noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a more detailed reply on the implications of climate change on the Dublin transport network and mitigation plans. Please contact my private office if you do not receive a reply within 10 days.
270. Deputy Sorca Clarke asked the Minister for Transport the engagement there has been with Westmeath County Council, Irish Rail and other interested parties regarding the reopening of Killucan train station. [46811/21]
View answerAs Minister for Transport, I have responsibility for policy and overall funding of public transport. The operation, maintenance and renewal of the rail network and stations on the network including the former station referred to, is a matter for Iarnród Éireann in the first instance.
In view of Iarnród Éireann's responsibility in this matter, I have referred the Deputy's question to the company for direct reply. Please contact my private office if you do not receive a reply within 10 working days.
I can confirm that late last year I met with the Council and Iarnród Éireann to discuss the issue generally.
271. Deputy Ged Nash asked the Minister for Transport if his Department has provided an assessment or a business case to the Department of Public Expenditure and Reform in respect of the case for a funding allocation to resource the planned Drogheda northern port access route in the forthcoming revised National Development Plan 2018-2027; and if he will make a statement on the matter. [46829/21]
View answer272. Deputy Ged Nash asked the Minister for Transport if his Department will commit to funding the Drogheda northern port access route in view of his stated policy commitment to providing for town by-passes to allow for urban centres to reduce traffic and regenerate; and if he will make a statement on the matter. [46830/21]
View answerI propose to take Questions Nos. 271 and 272 together.
The improvement and maintenance of regional and local roads is the statutory responsibility of each local authority, in accordance with the provisions of Section 13 of the Roads Act 1993. Works on those roads are funded from local authorities' own resources supplemented by State road grants. The initial selection and prioritisation of works to be funded is also a matter for the local authority.
The extent of the cutbacks in grant funding during the post 2008 recession meant that grant funding for road improvement schemes had to be curtailed because expenditure on maintenance/renewal was falling well short of what was required to adequately maintain the regional and local road network.
Under the National Development Plan (NDP), as it stands, there has been a significant increase in Exchequer funding for regional and local roads, particularly in the last four years. Funding is not yet at the level needed for the adequate protection and renewal of regional and local roads and so for this reason, the primary focus for capital investment continues to be the protection and renewal of the network with some limited investment in road improvement projects.
Any road improvement projects proposed by local authorities for consideration for funding are assessed by the Department on a case-by-case basis. All projects put forward by local authorities for consideration must comply with the requirements of the Public Spending Code (PSC) and my Department's Capital Appraisal Framework (CAF).
It is my understanding that Louth County Council sought funding for the proposed Port Access Northern Cross Route (PANCR) under the Urban Regeneration and Development Fund (URDF) which is administered by the Department of Housing, Planning and Local Government (DHPLG). There was some discussion between Louth County Council and my Department this year regarding the project appraisal process if the scheme were to be submitted to my Department for consideration. To date no formal application has been received by this Department from Louth County Council in relation to the proposed PANCR and my Department has not had any engagement with the Department of Public Expenditure and Reform regarding the scheme.
273. Deputy Catherine Connolly asked the Minister for Finance if the special arrangement for registered early learning and care and school-age children services to be exempt from the employment wage subsidy scheme turnover test will be extended beyond Q3 2021; and if he will make a statement on the matter. [46719/21]
View answerSection 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020 provides for the operation of the Employment Wage Subsidy Scheme (EWSS), which is an economy-wide enterprise support for eligible businesses in respect of eligible employees. It provides a flat-rate subsidy to qualifying employers based on the numbers of paid and eligible employees on the employer’s payroll and charges a reduced rate of employer PRSI of 0.5% on wages paid which are eligible for the subsidy payment.
While the criteria for eligibility for business in general is based on a reduction in turnover, as a result of the pandemic and having regard to the importance of maintaining the provision of childcare facilities so as to enable parents to continue in, or to take up, positions of employment, the legislation provided that childcare businesses in possession of tax clearance and registered in accordance with Section 58C of the Childcare Act 1991 are eligible for the EWSS.
The objective of the scheme is to support all employment and maintain the link between the employer and employee insofar as is possible. The EWSS has been a key component of the Government’s response to the continued Covid-19 crisis to support viable firms and encourage employment in the midst of these very challenging times. To date, payments of over €4.8 billion and PRSI credit of almost €770 million have been granted to 51,400 employers in respect of over 660,000 workers.
I have been clear that there will be no cliff-edge to the EWSS and, as the Deputy will be aware from announcements made in June, it has been decided that the scheme is now to be extended until the end of December 2021. For Q3 2021, the Government has decided to broadly maintain the status quo for EWSS, including the enhanced rates of support, with a modification to widen eligibility, and maintaining the reduced rate of Employers’ PRSI of 0.5%.
Further, as announced today, the Government has agreed that there will be no change to the EWSS for the month of October 2021, which means that the scheme will continue to operate in its current form as per the arrangements for Q3 2021. Issues around the configuration of the scheme beyond October are currently being considered and full details will be announced on Budget Day, 12 October 2021.
The Government remains fully committed to supporting businesses and employers insofar as is possible at this time.
274. Deputy Cathal Crowe asked the Minister for Finance if he will defer the local property tax for properties built and purchased since 2013 for a period of 12 months in view of the economic hardship faced by homeowners due to Covid-19. [46740/21]
View answerThe Programme for Government - “Our Shared Future” – includes a commitment to bring forward legislation in relation to the Local Property Tax (LPT) on the basis of fairness and that most homeowners will face no increase in their LPT liability. In addition there is a commitment to bring new homes, which were outside the LPT, into the taxation system.
The Finance (Local Property Tax) (Amendment) Act 2021 fulfils the Programme for Government commitments in this area and secures the future of the Local Property Tax (LPT). The 2021 Act provides inter alia that residential properties built since 2013 will be liable for LPT for 2022 onwards. I have no plans to alter this position. The vast majority of residential property owners have been paying LPT since 2013 and their situation vis-à-vis property owners who have remained outside the scope of LPT has become highly inequitable and untenable. I am very concerned that this inequity does not continue into 2022 when property owners at 1 May 2013 are due to pay LPT based on their new value as at 1 November 2021. Deferring LPT as suggested in the deputy’s question would have the effect of continuing this inequitable situation and I do not see any basis for doing so.
Any residential property owners experiencing financial difficulties can avail of a wide range of flexible payment options in respect of LPT. The full range of payment options, which includes phased arrangements, are available to property owners via the LPT portal on the Revenue website. Residential property owners can make direct contact with Revenue at telephone number (01) 7383626 or by writing to LPT Branch, PO Box 1, Limerick, where every effort will be made to agree a suitable payment arrangement.
Revenue has engaged extensively with residential property owners who are experiencing financial difficulties since the pandemic began to agree flexible LPT payment arrangements that best suit their circumstances and avoid unnecessary hardship, and it has assured me that this will continue to be the case.
The LPT legislation provides for the possibility of deferring the charge to LPT in certain circumstances to assist individuals who may have difficulty paying the tax. The deferred tax remains as a charge on the property and must be paid before a sale or transfer can be completed. Interest is charged on the deferred amount. The Finance (Local Property Tax) (Amendment) Act 2021 provides that for 2022 the deferral income thresholds will be increased to €18,000 for a single owner and €30,000 for a couple. In addition, the rate of interest charged on deferred LPT liabilities will be reduced from 4 per cent to 3 per cent annually.
275. Deputy Brendan Griffin asked the Minister for Finance if he will address a matter raised in correspondence (details supplied); and if he will make a statement on the matter. [45945/21]
View answerAs previously advised to the Deputy in my reply to Dail Question No. 261 (Ref No. 43268-21), on the 15th of September, the filing date for self-assessed taxpayers who file their 2020 return (Form 11) and pay any liabilities due through ROS, including preliminary tax for 2021, has already been extended from 31 October 2021 to 17 November 2021 and no further extension is envisaged.
However, Revenue has assured me that it will take a pragmatic approach to any taxpayer or tax agent that experiences exceptional difficulties in meeting the filing deadline because of COVID-19, for example, where an unavoidable absence of key personnel or an office closure due to the pandemic occurs. In such circumstances, the taxpayer or tax agent should contact Revenue as quickly as possible, via the MyEnquiries service, setting out the exceptional difficulties being encountered so that an alternative arrangement can be agreed and put in place.
The ‘best estimate’ arrangement is in place to facilitate taxpayers or tax agents in rectifying errors that occurred because all the relevant information required was not to hand at the time the return was filed due to COVID-19 difficulties. The arrangement allows for self-correction of the return without incurring penalties.
Finally, and as previously advised to the Deputy, the timely filing of tax returns is essential so that taxpayers and businesses can continue to avail of the very substantial Government supports that are available to offset the extreme economic difficulties caused by COVID-19. Where returns are outstanding, it is not possible for Revenue to calculate outstanding liabilities for the Debt Warehousing scheme or to provide tax clearance, which is a key eligibility requirement for the other subsidy schemes (EWSS, CRSS and BRSS).
276. Deputy Claire Kerrane asked the Minister for Finance if there are plans to require mortgage providers to display their approval from the Central Bank; if additional protection will be provided to consumers when undertaking a mortgage in order to ensure they are engaging with accredited mortgage providers including those based overseas; and if he will make a statement on the matter. [45988/21]
View answerWithin the regulatory framework of the Central Bank of Ireland, only authorised credit institutions or retail credit firms may provide mortgage credit to consumers in Ireland. Under EU law, credit institutions authorised in another EEA Member State can provide specified banking activities, including lending, in other Member States provided that the home country supervisor (which in Ireland is the Central Bank) is satisfied.
In relation to the display of such an authorisation, the Central Bank has advised that while there is no specific requirement for a regulated entity to display their authorisation on their premises, Provision 4.10 of the Central Bank’s Consumer Protection Code 2012 requires that a regulated entity must use a regulatory disclosure statement in either of the following formats, depending on the EEA Member State where it has been authorised, registered or licensed:
a) “[Full legal name of the regulated entity, trading as (insert all trading names used by the regulated entity)] is regulated by the Central Bank of
Ireland”; or
b) “[Full legal name of the regulated entity, trading as (insert all trading names used by that regulated entity], is authorised/licensed or registered by [insert name of the competent authority from which it received its authorisation or licence, or with which it is registered] in [insert name of the Member State where that competent authority resides] and is regulated by the Central Bank of Ireland for conduct of business rules.”
A regulated entity must not insert any additional text into the wording of the regulatory disclosure statements as set out above.
A regulatory disclosure statement as outlined above must be included on business stationary, websites and on electronic communications with consumers (excluding SMS) and regulated firms may only use the regulatory disclosure statement in communications with a consumer where such communications relate solely to a regulated activity.
Consequently, any firm operating in Ireland under EU passporting rules will also have to use a regulatory disclosure statement, indicating the EEA country where it has been authorised but highlighting that it is regulated in Ireland for conduct of business rules.
In relation to consumer protection, the Central Bank has advised that further information on how to check if a firm is authorised can be found on the Consumer Hub section of the Central Bank website which contains Registers of all regulated firms alongside an Explainer for consumers on how to check the regulatory status of a particular firm and the importance for consumers to only deal with authorised firms.
277. Deputy Robert Troy asked the Minister for Finance if he will consider fully extending tax relief to counselling and psychotherapy as a qualifying health expense in Budget 2022; and if he will reconsider the application of VAT exemption now rated at 13.5% on earnings over €37,500 for counsellors psychotherapists from 2022. [46005/21]
View answerSection 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:
registered in the register established under section 43 of the Medical Practitioners Act 2007,
1. registered in the register established under section 26 of the Dentists Act, 1985, or,
2. 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.
278. Deputy Brendan Howlin asked the Minister for Finance if he plans to make adjustments in the tax saver rail ticket system to facilitate workers who are returning to the workplace on a two day or three-day work basis rather than a five-day commute; and if he will make a statement on the matter. [46022/21]
View answerSection 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.
279. Deputy Brendan Griffin asked the Minister for Finance if advice will be provided in relation to an appeal (details supplied); and if he will make a statement on the matter. [46024/21]
View answerAs the Deputy will be aware, I have previously responded to a question from him in relation to this matter on 9 September. A detailed reply was issued in that instance (Dail Question No. 217 - Reference 42979/21) and there have been no substantive developments or adjustments to the previous answer in the interim period.
The Covid Restrictions Support Scheme (CRSS), which is provided by Section 11 of the Finance Act 2020, was introduced to support businesses (companies, self-employed individuals and partnerships) significantly affected by restrictions introduced by the Government to combat the COVID-19 pandemic. The CRSS operates on a self-assessment basis, and claimants are required to satisfy themselves that they are correctly eligible for the scheme before registering to receive payments. Claimants are also required to review their continued eligibility for the scheme before making a claim for payment in respect of each subsequent claim period.
To qualify for the CRSS, a business must operate from a business premises located in a region that is subject to restrictions introduced in line with the Government’s Living with COVID-19 Plan, requiring it to prohibit or considerably restrict customers from accessing its premises. It is not sufficient that a business experiences a reduction in demand for its services or a reduced footfall because of the general public health guidelines around social distancing and related protective measures which apply to society as a whole. For example, dry cleaning and laundry businesses were not required to restrict customer access under the public health measures and as such do not qualify for the CRSS, even if service demand is reduced. Such businesses may however qualify for the other support schemes introduced to support them during the pandemic.
I am advised by Revenue that the business in question operates a dry-cleaning service and incorrectly claimed and received CRSS payments to which it was not entitled, which must be repaid in due course. Revenue has also confirmed that it accepts that the business genuinely believed that it qualified for the scheme and that repayment of the amount owed as a single payment could cause it financial difficulties. To avoid such a scenario to the greatest extent possible, Revenue will engage directly with the business to agree a suitable payment solution, including the possibility of adding the amount owed to its current warehoused debt under the Debt Warehousing Scheme, even though that scheme does not specifically provide for CRSS related liabilities.
The company may be also eligible to register for the new Business Resumption Support Scheme (BRSS), which is an additional support for businesses with reduced turnover due to COVID-19 related restrictions. Further details on the BRSS, which is now operational, are available on the Revenue website.
Finally, Revenue has confirmed that in addition to receiving financial support through the Debt Warehousing Scheme, the Business is also receiving payments under the Employment Wage Subsidy Scheme (EWSS).
280. Deputy Willie O'Dea asked the Minister for Finance when the resumption of applications for primary medical certificates will commence; and if he will make a statement on the matter. [46029/21]
View answerTo qualify for a Primary Medical Certificate an applicant must be permanently and severely disabled, and satisfy at least one of the following medical criteria, in order to obtain a Primary Medical Certificate:
- 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.
The medical criteria were included in the Finance Act 2020, by way of amendment to Section 92 of the Finance Act 1989. This amendment arises from legal advice in light of the June 2020 Supreme Court judgement that the medical criteria in secondary legislation was not deemed to be invalid, nevertheless it was found to be inconsistent with the mandate provided in Section 92 of the Finance Act 1989 (primary legislation).
With the passing of the Finance Act 2020 assessments for primary medical certificates recommenced from January 2021.
