James Lawless
Question:199. Deputy James Lawless asked the Minister for Transport the progress of a bus stop (details supplied); and if he will make a statement on the matter. [61093/21]
View answerBus Services
Questions (199)
Written answers
As 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 bus stops and shelters.
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.
Covid-19 Pandemic Supports
Questions (200, 203)
Bríd Smith
Question:200. Deputy Bríd Smith asked the Minister for Finance if his attention has been drawn to the fact that the current Covid-19 surge and the cancellation of social events including travel have impacted heavily on many businesses and workers and that the reduction of wage supports recently has plunged many into extremely difficult financial situations; if he plans to fully restore these payments; if not, his plans to support those who will have dramatically reduced incomes as a result of public health advice and guidelines; and if he will make a statement on the matter. [60993/21]
View answer
Fergus O'Dowd
Question:203. Deputy Fergus O'Dowd asked the Minister for Finance if he will support the extension of the employment wage subsidy scheme to the travel sector industry considering the significant loss of earnings for the calendar year of 2021 (details supplied) in view of newly announced travel restrictions; and if he will make a statement on the matter. [60957/21]
View answerWritten answers
I propose to take Questions Nos. 200 and 203 together.
The objective of the Employment Wage Subsidy Scheme (EWSS) is to support 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 Covid-19 crisis. It is an economy-wide scheme that operates across all sectors.
In money terms, the overall support provided to-date (2nd December) by EWSS is over €6.5 billion comprising direct subsidy payments of €5.684 billion and PRSI forgone of €893 million to 51,700 employers in respect of over 694,600 employees.
The eligibility criteria for EWSS are based on self-assessment principles and the legislation provides that an employer must be able to demonstrate that his or her business will experience a 30% reduction in turnover or customer orders between 1 January and 31 December 2021, by reference to the corresponding period in 2019, as a result of business disruption caused by the Covid-19 pandemic.
As announced today, it has been decided to maintain the enhanced rates of EWSS subsidy for a further two months, December 2021 and January 2022.
Following approval from Government on Friday last, my Department worked with the Revenue Commissioners to further develop a proposal to modify the Covid Restrictions Support Scheme (CRSS) to provide targeted support for businesses which are subject to the latest public health restrictions. The objective of this modified scheme was to provide targeted, timely and sector-specific support to supplement the EWSS payments to affected businesses. However, on further consideration and analysis of the available data, it proved to be administratively very complex to design such a scheme and it would not be possible to have it operational ahead of Christmas as had been intended.
Instead, maintaining the enhanced rates of subsidy under the EWSS for a further two months offers a relatively more efficient and effective way to support affected businesses in the immediate term. This will give certainty to businesses when they need it most.
The Government and I have been clear that there will be no cliff edge to supports for employers but we have also been clear that the EWSS cannot run indefinitely, nor is it sustainable to continue with the enhanced rates for a prolonged period of time given the very substantial costs to the Exchequer.
As such, from 1 February 2022, the original two-rate structure of €203 per week and €151.50 per week will apply; for March and April 2022 the flat rate subsidy of €100 per week will apply and the scheme will end on 30 April 2022.
The Deputies may wish to note that it has also been decided to extend the end-date of the CRSS to 31 January 2022 to align with the requirement for nightclubs and discos to close until 9 January 2022 under the Health Regulations.
A further amendment to the Finance Bill 2021 will be brought in the Seanad stage next week to give effect to these changes.
Finally, as has been the case throughout the pandemic, the Government will continue to monitor developments closely.
Tax Data
Questions (201)
John Paul Phelan
Question:201. Deputy John Paul Phelan asked the Minister for Finance the number of employees that have taken part in the key employee engagement scheme in 2019; the cost of same; and if he will make a statement on the matter. [60907/21]
View answerWritten answers
I am advised by Revenue that the first year the Key Employee Engagement Scheme (KEEP) became available was 2018. Generally, a qualifying employee must hold any share options granted under the scheme for at least 12 months prior to exercise. Therefore, 2019 was the earliest year that individuals could exercise their options to acquire shares in qualifying companies.
The number of employees exercising KEEP share options in 2019 was less than 10 (the exact number of claims is not provided due to Revenue’s obligation to protect taxpayer confidentiality). The approximate cost of the scheme was approximately €0.1m.
Updates for 2020 and later years, once available, will be included in Revenue’s Costs of Tax Expenditures publication (credits, allowances and reliefs), which is available on the Revenue website.
Departmental Expenditure
Questions (202)
Catherine Murphy
Question:202. Deputy Catherine Murphy asked the Minister for Finance the amount expended by his Department in each of the past five years to date in 2021 on electricity costs in tabular form; and if he will provide an additional schedule that sets out all energy costs associated with their ICT hardware, that is, servers and so on in tabular form. [60937/21]
View answerWritten answers
I wish to advise the Deputy that the amount expended on electricity by the Department of Finance, in each of the past five years to end November 2021, is as follows:
|
2017 |
2018 |
2019 |
2020 |
2021 |
|
€105,114.70 |
€99,915.33 |
€107,184.04 |
€105,260.53 |
€91,399.54 |
This expenditure encompasses all energy costs, including those associated with ICT hardware. There is no facility to separate out and provide an additional schedule for ICT-related energy costs.
Question No. 203 answered with Question No. 200.
Tax Reliefs
Questions (204)
Gerald Nash
Question:204. Deputy Ged Nash asked the Minister for Finance if he plans to extend the transborder workers' relief beyond the current deadline as proposed by an organisation (details supplied); his views on the long-term need for an agreed structure for the fair tax treatment of cross-Border employees; and if he will make a statement on the matter. [60980/21]
View answerWritten answers
Trans-Border Workers’ Relief may apply in the case of an individual resident in the State but who commutes to his or her place of work outside the State. This relief is set out in section 825A of the Taxes Consolidation Act (TCA) 1997.
The relief effectively removes the foreign employment income from a liability to Irish tax where foreign tax has been paid on that employment income. In simple terms, the effect of the measure is that Irish tax will only arise where the individual has income other than income from a foreign employment.
The relief applies subject to certain conditions, which include the requirement that the duties of a qualifying employment are performed wholly outside the State in a country with which Ireland has a Double Taxation Agreement. There is an exception in respect of merely incidental duties which may be performed in the State.
Revenue understands that due to COVID-19, certain individuals whose duties of employment are normally performed outside the State, may be required to work from home in the State, which would result in them being ineligible for relief under Section 825A TCA 1997. In recognition of this, on 23 March 2020, Revenue issued updated guidance on the COVID-19 hub of its website and notified by eBrief No. 046/20, to provide for a concession in respect of this relief as follows - “where employees are required to work from home in the State due to COVID-19, such days spent working at home in the State will not preclude an individual from being entitled to claim this relief, provided all other conditions of the relief are met. For example, the employment income must be fully subject to non-refundable foreign tax.” This concession initially applied in respect of the 2020 tax year and was later extended (on 21 December 2020) to the 2021 tax year.
Revenue continues to regularly review all COVID-19 related matters and, I am advised that, provided all other conditions of the relief are met Revenue’s temporary concession will be further extended into 2022, for the period that public health guidance requires individuals to work from home. Revenue will issue further guidance on this extension as soon as possible.
The COVID-19 concessional treatment is only relevant to those individuals whose employment enables them to perform their duties from home. Certain service type employments requiring in-person attendance at the workplace would not fall into this category and as such, these individuals would presumably not seek to claim the concession.
I am aware that there have been calls to place this concessional treatment on a statutory footing so that individuals who are resident in the State, but work outside the State for a non-resident employer, can continue to avail of the relief if they exercise their duties of employment in the State.
During the debates on Finance Bill 2020, I undertook that this matter would be examined as part of the work of the Tax Strategy Group (TSG) for 2021. The resultant paper was discussed by the TSG as part of its deliberations on 8 September last. The examination encompassed very detailed consideration of all relevant matters including the equity of treatment between Irish residents who pay tax in the State, the competitive position of Irish employers and the established principles of international tax. The review identified a number of significant concerns from a policy perspective when having regard to the interest of the wider body of taxpayers encompassing Irish resident employees and employers. The full TSG paper (TSG Paper 21/04) can be located here - www.gov.ie/en/collection/d6bc7-budget-2022-tax-strategy-group-papers/.
At present, I and my Department continue to give this matter consideration having regard to the comprehensive review carried out under the auspices of the TSG and the fundamental points which the TSG paper raises.
To address the Deputy’s specific question relating to the fair tax treatment of cross-border workers, I would note that it is a long-standing principle of the tax code that if an individual is resident in Ireland, he/she is liable to pay tax in Ireland. In the event that an individual does not qualify for Trans-Border Workers’ Relief he/she may be entitled to relief from double taxation under the terms of the relevant Double Taxation Agreement. Ireland has an extensive network of Double Taxation Agreements, including with the United Kingdom, which have the effect of relieving double taxation on the same source income, thus a double taxation charge should not arise for cross-border workers.
It should also be noted that Ireland is exceptional in having a domestic relief such as Trans-Border Workers’ Relief. There is no comparable measure in the United Kingdom nor in many countries in mainland Europe that share land borders.
Regulatory Bodies
Questions (205, 206, 207)
Pearse Doherty
Question:205. Deputy Pearse Doherty asked the Minister for Finance the number of complaints submitted to the Financial Services and Pensions Ombudsman which are yet to be allocated to a complaint handler; and if he will make a statement on the matter. [61088/21]
View answerPearse Doherty
Question:206. Deputy Pearse Doherty asked the Minister for Finance the number of complaints submitted to the Financial Services and Pensions Ombudsman which are yet to be allocated to a complaint handler disaggregated by the number of weeks since they were first submitted with intervals of one week. [61089/21]
View answerPearse Doherty
Question:207. Deputy Pearse Doherty asked the Minister for Finance the number of complaints submitted to the Financial Services and Pensions Ombudsman which remain unresolved disaggregated by the number of months since they were first submitted with intervals of one month. [61090/21]
View answerWritten answers
I propose to take Questions Nos. 205 to 207, inclusive, together.
As the Deputy is aware, the Financial Services and Pensions Ombudsman (FSPO) is independent in the performance of his statutory functions and I have no role in the day to day workings of the office or in the decisions which he takes.
The FSPO has informed me that they receive approximately 400 to 450 new complaints each month. Once received the complaints are assigned to an officer to conduct an initial review and verification of the complaint, following this review, complaints that appear to have been submitted accompanied by all of the required documentation, and where the Complainant has exhausted the provider’s Internal Dispute Resolution mechanism in advance, are referred for Dispute Resolution. Alternately some files may be referred for further assessment where there is a potential jurisdictional matter to be considered or further information is required. There are currently 21 complaints awaiting assignment for initial review as at close of business on 06 December 2021.
Of the 21 complaints yet to be assigned to a complaint handler, all are waiting less than one week since first submitted. 8 of the 21 complaints are one business day since they were first submitted, with the remaining 13 submitted on 06 December 2021.
The FSPO has also informed me that as of 08 December 2021, there are 4,443 complaints open (not yet resolved). The table below sets out the on-hand complaints submitted to the FSPO from its establishment on 01 January 2018. The number of complaints on hand are shown by the year and month received.
|
Month |
2018 |
2019 |
2020 |
2021 |
Total |
|
Jan |
18 |
47 |
68 |
74 |
207 |
|
Feb |
19 |
55 |
94 |
116 |
284 |
|
Mar |
23 |
57 |
69 |
145 |
294 |
|
Apr |
28 |
33 |
57 |
128 |
246 |
|
May |
27 |
52 |
69 |
119 |
267 |
|
Jun |
29 |
48 |
98 |
146 |
321 |
|
Jul |
46 |
73 |
96 |
188 |
403 |
|
Aug |
46 |
49 |
98 |
173 |
366 |
|
Sep |
39 |
58 |
97 |
274 |
468 |
|
Oct |
44 |
57 |
103 |
262 |
466 |
|
Nov |
44 |
67 |
97 |
319 |
527 |
|
Dec |
43 |
34 |
74 |
89 |
240 |
|
Total |
406 |
630 |
1020 |
2033 |
4089 |
The Financial Services and Pensions Ombudsman inherited 3,178 complaints from its predecessor bodies on its establishment on 01 January 2018, of which 354 remain open. The table below sets out those complaints, inherited from predecessor organisations, which remain open as at 8 December 2021 by year and month of receipt.
I am advised by the FSPO that the data contained in this response is extracted from a live database and therefore depicts complaint information at a specific moment in time. Data in this database is subject to ongoing verification and data categorisation as the understanding of the specific complaint is developed.
Question No. 206 answered with Question No. 205.
Question No. 207 answered with Question No. 205.
Departmental Reports
Questions (208)
David Cullinane
Question:208. Deputy David Cullinane asked the Minister for Public Expenditure and Reform when the report of the Hours Body by a person (details supplied) will be finalised and published; and if he will make a statement on the matter. [60918/21]
View answerWritten answers
Section 4.2 of Building Momentum provides for the establishment of an independent body to examine issues arising in addressing the Haddington Road Agreement additional working hours. The terms of reference of the Independent Body provide for the Body to report its findings and recommendations by the end of this year.
The relevant section of the Agreement provides for the following:
"4.2.1 An independent body will be established by end March 2021 to assess issues arising in addressing this matter pertaining to the Haddington Road Agreement and make appropriate recommendations to be applied equitably across all affected grades, groups, categories and sectors. The body will consider, and fully take into account, submissions made by the parties to this Agreement and will be tasked to report by end 2021."
Full text of the Agreement is available here www.gov.ie/en/publication/e9d23-building-momentum-a-new-public-service-agreement-2021-2022/.
Departmental Expenditure
Questions (209)
Catherine Murphy
Question:209. Deputy Catherine Murphy asked the Minister for Public Expenditure and Reform if he will provide a schedule that sets out all energy costs associated with their ICT hardware, that is, servers and so on in tabular form. [60943/21]
View answerWritten answers
The electricity costs incurred by my Department since 2017 were provided to the Deputy in response to Parliamentary Question number 35 (ref: 59708/21) on 2 December, 2021. I wish to advise the Deputy that the bill of charges for this utility are not itemised by specific services provided, so it is not possible to accurately identify what percentage or value of these costs are applicable to ICT hardware costs specifically.
Departmental Expenditure
Questions (210)
Catherine Murphy
Question:210. Deputy Catherine Murphy asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media the amount expended by her Department in each of the past five years to date in 2021 on electricity costs in tabular form; and if she will provide an additional schedule that sets out all energy costs associated with their ICT hardware, that is, servers and so on in tabular form. [60946/21]
View answerWritten answers
I would refer the Deputy to the reply given to the House in response to Parliamentary Question No 38 of 2nd December last. For the Deputy's convenience the information sought in respect of electricity costs incurred by my Department is set out in the table below. Separate figures are not available for energy costs incurred on ICT hardware.
The Deputy will wish to note that figures for the period 2017-2019 also include costs incurred in respect of Heritage functions, responsibility for which transferred to the Department of Housing, Local Government and Heritage as part of the reconfiguration of Departments in 2020.
|
Year |
Electricity € |
|
2017 |
163,044 |
|
2018 |
151,306 |
|
2019 |
153,234 |
|
2020 |
58,687 |
|
2021 (to date) |
70,223 |
Covid-19 Pandemic
Questions (211)
Michael McNamara
Question:211. Deputy Michael McNamara asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media the amount her Department spent on Covid-19-related advertising in the period from 1 January 2020 to 30 November 2021; and if she will make a statement on the matter. [60988/21]
View answerWritten answers
I have been advised by my officials that my Department engaged in no Covid-19-related advertising expenditure during the time specified by the Deputy, i.e. from 1 January 2020 to 30 November 2021.
Covid-19 Pandemic
Questions (212)
Cian O'Callaghan
Question:212. Deputy Cian O'Callaghan asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media further to Parliamentary Question No. 70 of 24 November 2021, if her response is in compliance with SI 385/2021, section 5(2)(a); and if she will make a statement on the matter. [60994/21]
View answerWritten answers
Proofs for purposes of proof of immunity are outlined in Section 5 of Statutory Instrument 385/2021 Health Act 1947 (Sections 31AB and 31AD) (Covid-19) (Operation of certain indoor premises) Regulations 2021. As detailed in my reply of 24 November, Regulation S.I. 597 introduced on 19 November amended the operation of S.I 385 of 2021 (Operation of certain indoor premises) to provide for access to theatres and indoor cinemas to be limited to persons with proof of immunity only.
Further to my reply of 24 November, I would draw the Deputy's attention to the Health Act 1947 (Section 31A-Temporary Restrictions) (Covid-19)(No.2) (Amendment No. 21) Regulations 2021 that introduced a maximum capacity of 50% at indoor entertainment, cultural and community events which must be fully seated. This requirement extends to theatres and cinemas. These new Regulations were laid before the Houses of the Oireachtas on Tuesday last, 7 December 2021.
Departmental Bodies
Questions (213)
Gary Gannon
Question:213. Deputy Gary Gannon asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media the working groups her Department has with industry; the members of the groups; and the way the members of each group were selected. [61106/21]
View answerWritten answers
The details requested by the Deputy in relation to working groups operated by my Department are set out in the table below.
Wildlife Conservation
Questions (214)
Darren O'Rourke
Question:214. Deputy Darren O'Rourke asked the Minister for Housing, Local Government and Heritage if his attention has been drawn to the threat to the future of the Wildlife Rehabilitation Hospital, County Meath; the efforts he is making to ensure the future viability of this facility; if he is working with Meath County Council and other partners in this regard; and if he will make a statement on the matter. [60958/21]
View answerWritten answers
While the Department does not normally provide funding for wildlife rehabilitation facilities, the National Parks and Wildlife Service of my Department is considering an application for emergency support from such facilities due to the extraordinary circumstances arising from the COVID pandemic.
Any funding provided would be subject to a set of agreed criteria. The focus of any such funding will be the welfare of the animals and maintaining the habitats and holdings necessary to allow the animals properly rehabilitate for appropriate release back into the wild.
I also note that the rehabilitation facility in question receives funding and support from the Department of Environment, Climate and Communications as well as the Department of Agriculture, Food and the Marine.