Written Answers Nos. 202-221
202. Deputy Donnchadh Ó Laoghaire asked the Minister for Transport the average waiting time for a driving test in Ballincollig and Sarsfield Road test centres in Cork; and the number of persons waiting for less than 3, 3-6, 6-9, 9-12, 12-18 18-24 and over 24 months, in tabular form. [56038/21]
View answerUnder legislation, the Road Safety Authority (RSA) is the body responsible for the operation of the Driving Test.
Specific details relating to Cork are held by the RSA. 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.
203. Deputy Donnchadh Ó Laoghaire asked the Minister for Transport the average waiting time for a theory test in Ballincollig and Sarsfield Road test centres in Cork; and the number of persons waiting for less than 3, 3 to 6, 6 to 9, 9 to 12, 12 to18, 18 to 24 and over 24 months, in tabular form. [56039/21]
View answerUnder legislation, the Road Safety Authority (RSA) is the body responsible for the operation of the Theory Test.
Specific details relating to Cork are held by the RSA. 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.
204. Deputy Michael McNamara asked the Minister for Transport the total funding allocated to Shannon Airport, Cork Airport and Dublin Airport since March 2020; and the amount of this funding that has been drawn down by the airports, respectively. [56060/21]
View answerGovernment approved Exchequer funding of €6.1 million in June 2020 to assist in the completion of a significant Hold Baggage Screening (HBS) project for Shannon Airport in 2020. €304,000 was drawn down in 2020. A further €4.1 million has been drawn down to date in 2021.
On 10 November 2020, the Government announced an €80 million funding package for Irish aviation in 2021 including a provision of €52.1 million for the State Airports. On 12 October 2021 an additional €90 million in aviation supports for 2021 was announced.
Total supports allocated to State Airports since March 2020 to date are as follows:
FUNDING ALLOCATIONS TO STATE AIRPORTS MARCH 2020 TO DATE
|
- |
2020 |
2021 |
TOTAL |
|
|
AIRPORT |
Capital Funding |
Capital Funding |
Current Funding |
|
|
Dublin |
€17,680,000 |
€17,680,000 |
||
|
Cork |
€10,000,000 |
€1,400,000 |
€11,400,000 |
|
|
Shannon |
€304,000 |
€12,617,487 |
€920,000 |
€13,841,487 |
|
TOTAL |
€304,000 |
€22,617,487 |
€20,000,000 |
€42,921,487 |
Additional funding totalling €105.6 million remains to be allocated to the airports by the end of 2021 subject to State aid approval and completion of the validation processes by the airports.
205. Deputy Ivana Bacik asked the Minister for Transport the position regarding the use of fixed-term contracts for driving testers at the RSA (details supplied); and his views on the use of contracts of indefinite duration in certain circumstances at the RSA. [56119/21]
View answerWhile procedures require approval for hiring of staff from my Department and the Department of Public Expenditure and Reform, the Road Safety Authority (RSA) is the employer of driver testers and contractual terms are a matter for the RSA.
As a result of the pandemic, and in response to growing backlogs, permission was given to the RSA in 2020 to rehire/retain 36 temporary driver testers whose contracts were due to expire. Subsequent approval was given to hire a further 40 temporary testers, who have now been recruited and are trained and working. A further tranche of 40 has also been approved.
I am happy to say that approval has also been given to extend the contracts of 17 drivers (out of the 36 already mentioned) whose contracts are due to expire in December and March. The remainder of those 36 are on contracts due to expire in May of next year.
As the situation regarding the impact of Covid on the driver testing service is fluid and evolving, the RSA will conduct a critical review of the service in Quarter 1 2022 to examine in detail the developing resources needs of the service.
206. Deputy Rose Conway-Walsh asked the Minister for Transport the steps he will take to reflect the support given by Dáil Éireann to the motion regarding regional transport infrastructure making particular reference to the Western Rail Corridor in the context of the expenditure ceilings for his Department; and if he will make a statement on the matter. [55902/21]
View answerAs referenced by my colleague Minister of State Naughton in the Motion referred to, the All Island Strategic Rail Review will provide the strategic framework for investment in rail for years to come and will include in its considerations rail lines such as the Western Rail Corridor.
I will consider all aspects of the Review , including financial implications arising, upon receipt of the final report which is expected in Q4 next year.
207. Deputy Catherine Murphy asked the Minister for Transport if he and-or Irish Rail and-or the NTA will conduct a feasibility study in respect of extending the DART+ from Adamstown, Dublin to Sallins, County Kildare in the context of the Greater Dublin Area Transport Strategy. [56181/21]
View answerAs the Deputy will be aware, the Minister for Transport has 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 planning and implementation of the DART+ Programme, as well as the development of the Transport Strategy for the Greater Dublin Area.
A revised draft Transport Strategy for the Greater Dublin Area has just been published by the NTA for public consultation. Development of that draft Strategy has been informed by extensive analysis undertaken thus far and I understand the NTA has published a suite of supporting documentation alongside the draft Strategy. It was my understanding that the NTA does propose to extend DART services to Sallins in the longer term; however, that proposal is separate to, and would follow, the development of the DART+ Programme to Hazelhatch/Celbridge in the first instance.
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.
208. Deputy Catherine Murphy asked the Minister for Transport his plans to address the issue of increased traffic using the Sallins by-pass to connect to the R407 in both directions in order to avoid the M50; if his attention has been drawn to concerns in respect of HGVs using this route via Clane and Maynooth; and the steps he will take to address this. [56182/21]
View answerAs the Deputy is aware Kildare forms part of the statutorily defined Greater Dublin Area in the Dublin Transport Authority Act 2008 and its transport needs are therefore considered as part of the NTA's Transport Strategy for the Greater Dublin Area 2016 to 2035. In accordance with the applicable legislation, the Transport Strategy for the GDA is under review at present and as part of this process the NTA has now published an updated draft for public consultation.
This strategy sets out the framework for investment in transport infrastructure and services over the next two decades to 2042. The draft includes a reference to the enhancement of orbital movement between the N3, the N4 and N7 national roads, the widening of existing roads and/or the development of new road links, for the purpose of providing resilience to the operation of the M50 and incorporating provision for sustainable transport.
The closing date for the consultation is Friday 17th of December 2021.
209. Deputy Joe Carey asked the Minister for Finance the plans he has to tackle the extraordinary issues being encountered by county hunts in securing insurance to host point-to-point meetings (details supplied); and if he will make a statement on the matter. [55476/21]
View answerAt first, I wish to assure the Deputy that I am aware of issues a number of equestrian activities have in terms of accessing insurance. However, the Deputy will appreciate that neither I, nor the Central Bank of Ireland, can direct the pricing or provision of insurance products, as this is a commercial matter which individual companies assess on a case-by-case basis. This position is reinforced by the EU Single Market framework for insurance (the Solvency II Directive) which specifically prohibits Member States from doing so.
Nonetheless, in order to address issues of cost and availability of insurance, the Government has prioritised the implementation of the Action Plan for Insurance Reform. The first Action Plan Implementation Report published in July, shows that significant progress has been made, with 34 of the 66 actions contained therein now completed.
One of the key achievements in the first half of this year was the implementation of the Personal Injuries Guidelines some six months ahead of schedule. Early data from the Personal Injuries Assessment Board (PIAB) shows that since the commencement of the new Guidelines award levels have reduced by an average of 40%. This is an encouraging development; it is my hope that this trend will continue and result in lower costs for insurance cover. As the insurance reform agenda progresses, we will continue to hold the industry to account on its commitments to pass on savings from the Guidelines, and other elements of the reforms, to customers. Minister of State Fleming, in his ongoing engagement with the sector, has emphasised the need for insurance providers to reduce premiums and increase their risk appetite to provide cover in new areas. He will be meeting with the major insurance providers this week to reinforce this message. A further element of the Action Plan with particular relevance to these outdoor and equestrian activities involves reviewing the Duty of Care. The Minister for Justice, who is leading on this action, has noted to Government her intention to bring forward legislative proposals to reform the law in this area. My officials understand from Department of Justice officials that these proposals are at an advanced stage.
I would like to take this opportunity to assure the Deputy that securing a more sustainable and competitive market through deepening and widening the supply of insurance in Ireland remains a key policy priority for this Government. In this regard, it is my intention to work with my Government colleagues to ensure that the implementation of the Action Plan can continue to have a positive impact on the affordability and availability of insurance for all individuals, businesses and community groups across the country, including for leisure, sporting and outdoor activities.
210. Deputy Brendan Howlin asked the Minister for Finance the options available a couple in full-time employment with the clear expectation of being able to repay the mortgage over a lifetime of work in circumstances in which they require life insurance to secure a mortgage for a home loan and such insurance is unavailable due to a congenital illness; if there is a requirement for the insurance industry to offer life insurance in these circumstances; and if he will make a statement on the matter. [55495/21]
View answer227. Deputy Rose Conway-Walsh asked the Minister for Finance if his attention has been drawn to the fact that persons with eating disorders are currently being denied access to mortgage protection insurance policies at times on a near permanent basis in respect to persons with long-term conditions; the steps he is taking to address the issues faced by persons unable to access life insurance; and if he will make a statement on the matter. [56076/21]
View answerI propose to take Questions Nos. 210 and 227 together.
I note that both questions refer to access to life insurance products for individuals with specific illnesses or medical conditions in the context of applying for a mortgage. At the outset, it is important to note that neither I, nor the Central Bank of Ireland, can intervene in the provision or pricing of insurance products, nor can we compel any insurer operating in the Irish market to provide cover to specific individuals or businesses. This position is reinforced by the EU framework for insurance (the Solvency II Directive).
It is my understanding that generally, insurers use a combination of rating factors in making their individual decisions on whether to offer life insurance and what terms to apply. These can include age; health; family medical history; occupation; and lifestyle. In addition, these may be determined or linked to the policy duration. In the case of mortgage protection policies, these tend to be over the lifetime of the repayment schedule. In addition, my understanding is that different insurers do not use the same combination of rating factors. Accordingly, prices and availability of cover varies across the market, and will be priced in accordance with firms’ prior claims experience.
My officials have previously engaged with Insurance Ireland about accessing life insurance in similar circumstances to those referenced. According to Insurance Ireland, it is not standard practice to automatically decline cover for any cohort of applicants. It stated that insurers are obliged to assess the risk involved as part of any application for a life insurance policy, which will be specific to the individual applicant, and that the availability of cover depends on a number of factors. In this regard, I understand that applicants are asked questions about various conditions in order for insurers to assess the risk involved, and that all applicants are assessed against the same criteria. If higher risk is identified as a result of this assessment, Insurance Ireland has advised that the policy will be adjusted accordingly, and cover may be declined if the applicant poses a risk beyond the insurer’s threshold.
Finally, with regard to mortgage protection insurance and securing a home loan, I am aware that under Section 126 of the Consumer Credit Act 1995, lenders can provide a mortgage in situations where a borrower may be unable to obtain life insurance, or where such insurance is unduly costly compared to that payable by borrowers generally. In this regard my officials have consulted the Banking and Payments Federation Ireland (BPFI) which has indicated that it estimates that, on an annual basis, 2% of mortgage approvals to consumers have been granted a waiver, and only 0.05% of mortgage applications approved by its members did not proceed to draw-down due to a lack of mortgage protection insurance. Importantly, consumers who feel they have been treated unfairly by any financial service provider, including an insurer, can make a complaint to the Financial Services and Pensions Ombudsman (FSPO).
211. Deputy Neale Richmond asked the Minister for Finance if consideration has been given to making it mandatory for retailers to accept card payments; and if he will make a statement on the matter. [55569/21]
View answerRetailers must consider a number of factors before choosing to accept any type of payment instrument. In the case of accepting card payments, one of the most relevant factors considered by a retailer are the fees that it must pay, of which consumers are generally unaware. One of the most common fees affecting merchant card acceptance across the EU is the interchange fee, i.e. the fee paid between the payer’s bank (the card issuer) and the payee’s bank (the bank used by the retailer) to cover handling costs etc.
The European Commission has acknowledged the negative impact that excessive interchange fees can have on merchant card acceptance. In an effort to address this issue (among others) in the market, the EU introduced Regulation (EU) 2015/751 on interchange fees for card-based payment transactions (the Interchange Fee Regulation (IFR)), which introduced interchange fee caps for both credit and debit card transactions.
In June 2020, the Commission published a report on the application of the IFR, in which it noted that the growth in domestic and cross-border card transactions is partly due to the implementation of the IFR, as they reflect higher acceptance of cards by merchants, driven in part by lower interchange fees.
This growth trend in card payments is reflected in the Irish market. As per the Central Bank of Ireland’s Payment Statistics, the value of card payments initiated at the physical point of sale (POS), i.e. in store, steadily grew from approximately €27bn in 2016 to approximately €40bn in 2019. The Central Bank of Ireland’s figures show a decrease in the value of card payments initiated at the physical POS during 2020 (to approximately €36bn), and a corresponding 26% increase in the number of remotely initiated (i.e. online) card payments. These trends are likely attributable to the restrictions imposed during the Covid-19 pandemic.
The continued trend of increased card usage in Ireland, particularly at the physical POS, does not appear to be indicative of a widespread issue of non-acceptance of cards by retailers. However, we are aware that it is considered best practice across the retail sector to clearly display at the point of sale or the entrance to their establishment if they do not accept a particular form of payment.
In this regard, my Department has not considered any policy proposals to recommend making it mandatory for retailers to accept card payments to this date.
212. Deputy Darren O'Rourke asked the Minister for Finance the total carbon tax collected in 2019; the amount raised in the transport and buildings category by category in tabular form; and if he will make a statement on the matter. [55595/21]
View answer213. Deputy Darren O'Rourke asked the Minister for Finance the total carbon tax collected in 2020; the amount raised in the transport and buildings category by category in tabular form; and if he will make a statement on the matter. [55596/21]
View answer214. Deputy Darren O'Rourke asked the Minister for Finance the total carbon tax collected in 2021; the amount raised in the transport and buildings category by category in tabular form; and if he will make a statement on the matter. [55597/21]
View answerI propose to take Questions Nos. 212 to 214, inclusive, together.
I am advised by Revenue that the only available breakdown of receipts from Carbon Tax is by the relevant fuel type as this is the basis of which the tax is charged. Carbon Tax receipts, broken down by fuel type, for years 2019 and 2020 are published on the Revenue website at link: www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/receipts-volume-and-price/excise-receipts-commodity.aspx
The table below sets out the provisional Carbon Tax receipts by fuel type for 2021 (to end October 2021).
2021 (Provisional year to date)
|
Fuel Type |
Receipt €m |
|
Auto Diesel |
231.04 |
|
Petrol |
48.93 |
|
Aviation Gasoline |
0.07 |
|
Kerosene |
64.36 |
|
Marked Gas Oil |
71.55 |
|
Fuel Oil |
1.53 |
|
Other LPG |
12.35 |
|
Auto LPG |
0.04 |
|
Natural Gas |
73.08 |
|
Solid Fuel |
23.41 |
|
Total Carbon Tax |
526.36 |
215. Deputy Darren O'Rourke asked the Minister for Finance if the estimated carbon tax income of €9.5 billion to 2030 factors in the EU Fit for 55 proposals for carbon tax changes on transport and buildings; the estimated impact these changes would have on Irish carbon tax income; and if he will make a statement on the matter. [55598/21]
View answerAs the Deputy will be aware, the Department of Finance provided a point-in-time estimate of potential revenue arising from incremental increases in the rate of carbon tax out to 2030 to assist with the Programme for Government in 2020. This estimate, therefore, predates the European Commission Proposal on the extension of the EU ETS to the road transport and building sector.
The proposed extension of the EU ETS to the road transport and building sector would impact carbon pricing and could therefore necessitate examination of carbon taxation in these areas. However, the negotiation of the ETS proposal is ongoing with all aspects of the file under discussion. Until such time as there is agreement on the file and we have a clear picture as to whether this extension will occur and in what specific manner that should occur, I cannot comment on the specific hypothetical impact on carbon tax yield estimates.
Ireland is engaging constructively with our EU colleagues on the Fit for 55 package negotiations, and will continue to stress the importance of our domestic carbon tax commitments.
216. Deputy Darren O'Rourke asked the Minister for Finance the amount that has been raised in Irish sovereign green bonds; the way this money has been used; his plans to raise green revenue by this mechanism in the future; and if he will make a statement on the matter. [55655/21]
View answerI am informed by the National Treasury Management Agency (NTMA) that by the end of 2020, the NTMA had issued a total of €6.1bn nominal of Irish Sovereign Green Bonds (ISGBs) in three separate transactions.
1. The inaugural issue of €3bn, through a syndication, in October 2018
2. A syndicated tap of €2bn in October 2019
3. A €1.1bn auction in September 2020 – this includes €0.1bn sold in the non-competitive auction
The cash proceeds raised from the three transactions totalled just over €6.5bn.
Just over €6.3bn or 97% of those proceeds have been allocated to eligible green projects across the six eligible green categories which include Clean Transportation, Renewable Energy and Sustainable Water and Wastewater Management. The balance of just under €0.2bn will be available for future allocation.
The Irish Sovereign Green Bond Allocation Report 2020, which was published in July 2021 on the NTMA’s website, provides further detail in respect of the allocation of monies raised via ISGBs.
Last Thursday, 11 November, the NTMA held its second auction of ISGBs, selling €650m. It sold a further €97.5m in the non-competitive auction bringing to €747.5m nominal the total issued in the auction. The cash proceeds raised from this auction were €839m and these are also available for future allocation.
The NTMA will continue to look for opportunities to issue further sovereign green bonds as market conditions allow.
217. Deputy Maurice Quinlivan asked the Minister for Finance his plans to update rule 4(1)(b) of the Pensions Declaration Rules 1966 regarding an eligible witness to include additional persons such as elected members of both the Houses of the Oireachtas and local authorities; and if he will make a statement on the matter. [55867/21]
View answerThe policy area has been transferred to Department of Public Expenditure and Reform as Ministerial responsibility for the area concerned was transferred under S.I. 10 of 2011 Ministers and Secretaries (Amendment) Act 2011.
PQ 23629/20 answered last year by the Minister for Public Expenditure and Reform was concerned with a provision of the Pensions Declaration Rules 1966.
218. Deputy Sorca Clarke asked the Minister for Finance if a review of the 4% interest charged by the Revenue Commissioners on deferred local property tax in circumstances in which the household income is deemed insufficient to meet the demand will be undertaken; and if he will make a statement on the matter. [55968/21]
View answerThe 2012 report of the Interdepartmental Group on the Design of a Property Tax considered the issue of introducing an exemption or waiver for property owners below a certain income threshold. Having considered the possible inequities and administrative challenges of such an exemption or waiver structure the group recommended instead a deferral scheme that would assist property owners in a number of different scenarios including low income. The interdepartmental group recommended that where taxpayers are entitled to, and have elected for, deferral of LPT, interest due on deferred payments should be at a lower rate to the rate charged on overdue LPT which is 8% per annum. The Government accepted these recommendations.
Part 12 of the Finance (Local Property Tax) Act 2012 (as amended) accordingly includes arrangements whereby a person may opt to defer, or partially defer, payment of the tax if certain conditions are met. Any LPT that is deferred between 2013 and 2021 carries an interest charge of 4% per annum. Interest will accrue on the deferred amount until such time that it is paid off. In providing for the possibility of deferral of the tax, the reduced rate of interest recognises that the circumstances in which a person defers the tax charge are very different from those where the property owner simply fails to pay the tax.
A review of the interest rate on deferred LPT took place this year, in advance of the next LPT valuation period (i.e. 2022 to 2025). The review took account of the Covid initiative on the warehousing of tax debts, in respect of which a reduced interest rate of 3% applies for late payment of outstanding liabilities. In the interests of consistency and fairness, the Government decided to reduce the LPT deferral rate to 3%. The 3% rate will apply to any LPT that is deferred on or after 1 January 2022. It will also apply to any LPT that was deferred between 2013 and 2021, to the extent that it is still outstanding in 2022. The recently enacted Finance (Local Property Tax) (Amendment) Act 2021 also provides that for 2022 the deferral income thresholds will be increased to €18,000 for a single owner (from €15,000) and €30,000 for a couple (from €25,000).
Where a liable person does not qualify for or does not wish to avail of a deferral there are a wide number of phased payment options available to assist with budgeting. The various options are designed to provide the maximum possible flexibility for individual circumstances. Throughout the pandemic, Revenue has engaged extensively with individual taxpayers experiencing financial difficulties due to the pandemic to agree flexible arrangements that best suit their circumstances, including in respect of LPT liabilities and will continue to fully engage with taxpayers facing tax payment difficulties.
219. Deputy Thomas Pringle asked the Minister for Finance if his attention has been drawn to the exorbitant rise in insurance costs faced by the horse and pony racing sectors which is putting their existence in peril; and if he will make a statement on the matter. [55989/21]
View answer220. Deputy Thomas Pringle asked the Minister for Finance the measures he is taking to combat the exorbitant rise in insurance costs faced by organisations such as the horse and pony racing sectors which is putting their existence in peril; and if he will make a statement on the matter. [55990/21]
View answerI propose to take Questions Nos. 219 and 220 together.
At the outset, I would clarify that neither I, nor the Central Bank of Ireland, can influence the provision nor pricing of insurance products, nor do we have the power to direct insurance companies to provide cover to specific individuals or businesses. This position is reinforced by the EU Solvency II Directive insurance framework.
Having said that, this Government is acutely aware of the concerns felt by many sectors, including the equestrian ones highlighted by the Deputy, regarding the cost and availability of insurance. It has therefore prioritised the implementation of the Action Plan for Insurance Reform. As the Deputy may be aware, the first Action Plan Implementation Report, which was published in July, shows that significant progress has been made, with 34 of the 66 actions contained therein now completed.
One of the key achievements in the first half of this year was the implementation of the Personal Injuries Guidelines some six months ahead of schedule. Early data from the Personal Injuries Assessment Board (PIAB) shows that since the commencement of the new Guidelines award levels have reduced by an average of 40%. This is an encouraging development; it is my hope that this trend will continue and result in lower insurance costs. As the reform agenda progresses, we will continue to hold the industry to account on its commitments to pass on savings from the Guidelines, and other elements of the reforms, to customers. Minister of State Fleming, in his ongoing engagement with the sector, has emphasised the need for insurance providers to reduce premiums and increase their risk appetite to provide cover in new areas. He will be meeting directly with the insurance sector representatives, including the CEOs of the main firms operating here, this month to reiterate this message.
A further element of the Action Plan with particular relevance to these types of activities involves reviewing the Duty of Care. The Minister for Justice, who is leading on this action, has noted to Government the intention to bring forward legislative proposals to reform the law in this area. I understand from Department of Justice officials that these proposals are at an advanced stage and it is my hope that these will significantly assist the sporting and outdoor activity sector.
I would like to take this opportunity to assure the Deputy that securing a more sustainable and competitive market through deepening and widening the supply of insurance in Ireland remains a key policy priority for this Government. In this regard, it is my intention to work with my Government colleagues to ensure that the implementation of the Action Plan can continue to have a positive impact on the affordability and availability of insurance for all individuals, businesses and community groups across the country, including in the equestrian sector as well as other leisure and outdoor pursuits.
221. Deputy Neasa Hourigan asked the Minister for Finance when the planned examination of green budgeting practices from a tax perspective as per action 69 of the Climate Action Plan 2021 is due to take place; and if he will make a statement on the matter. [56021/21]
View answerThe Department of Finance commenced green budgeting analysis of tax measures in Budget 2022.
As the Deputy is aware, green budgeting is a process which seeks to consider the effects of fiscal policy and the budgetary process on the transition to a more sustainable and climate friendly economy.
The publication “A Review of Green Budgeting from a Tax Perspective” was published on Budget day along with the Budget 2022 documents, and is available on the Budget website at the following link: www.gov.ie/en/publication/7e491-taxation-measures/. This review provides a framework for undertaking green budgeting analysis of tax measures in an Irish context and analyses existing tax measures and recent budgetary changes. The green budgeting related tax measures in Budget 2022 were also identified in the ‘Budget 2022: Tax Policy Changes’ document, available at the same link.
Analysis in the report demonstrates that the tax system as a whole can be considered climate-positive, in monetary terms, and that recent budgetary changes have improved the climate-positive contribution of the tax system in these terms. This is due significantly to the climate-positive effect of tax revenue measures, which outweigh the overall climate-negative effects of tax expenditures. The review highlights the importance of identifying such climate-negative measures, though acknowledging that there may be wider societal and economic reasons why these measures were put in place.
The analysis that has been undertaken by my Department complements work undertaken by the Department of Public Expenditure and Reform with regards to green budgeting from an expenditure perspective.
