Written Answers Nos. 456-475
456. Deputy Bernard J. Durkan asked the Minister for Transport if he is satisfied that travel reduction targets for the transport sector in general continues to be attainable; and if he will make a statement on the matter. [21273/22]
View answerThe Climate Action Plan makes clear that, in addition to increasing the proportion of kilometres driven by passenger electric cars, we need to reduce the remaining fossil fueled passenger car kilometres by at least 10% to fully achieve a 51% emissions reduction for the transport sector by 2030. While all options are on the table as we strive to achieve carbon neutrality, we must ensure that if policies like this are pursued that they are evidence based and that viable alternatives exist for people to continue to make their journeys.
Transport activity and demand are closely linked to employment and economic activity. Anticipated demographic growth will lead to increases in these areas. As a result, transport is one of the most challenging sectors to decarbonise. Nonetheless, immediate action is necessary and I am confident that we will achieve our targeted reduction by 2030.
In recent months, my Department has advanced a variety important policy initiatives which will make a significant impact - notably a new Sustainable Mobility Policy, a new Electric Vehicle Charging Infrastructure Strategy, the National Transport Investment Framework, a Renewable Fuels for Transport Policy Statement and a 5 Cities Demand Management Study and associated toolkit. Later this year, we will be publishing a 10 year Haulage Strategy which will inter alia, consider the long term decarbonisation options for this sector
In terms of investment, through the NTA, we are advancing work on rural public transport (Connecting Ireland), Bus Connects and Active Travel programmes which will seek to promote modal shift to more sustainable transport, along the continued electrification of the public transport fleet and expansion of DART services. My Department is also considering how we can refine current commitments in order to deliver additional emissions reductions in a fair and equitable manner over the next 8 years.
Reducing car dependency and implementing a radical shift towards sustainable mobility is the ultimate goal. As investments and projects in transport often materialise over the medium-term, my Department is taking action now that will pay dividends in future years.
457. Deputy Bernard J. Durkan asked the Minister for Transport the extent to which he remains satisfied regarding the adequacy of capital investment in the transport sector for the foreseeable future; and if he will make a statement on the matter. [21274/22]
View answerThe National Development Plan 2021-2030 was launched by Government in October 2021 has allocated €35 billion for the investment in transport. The plan heavily invests in public transport and active travel to support Ireland’s climate change obligations to achieve a 51% reduction in greenhouse gas emissions by 2030. Some of the major projects include:
- 500,000 extra daily walking, cycling and public transport journeys will be delivered by 2030, making it easier for people to travel in a sustainable way. €360 million a year will support up to circa 1,000 km of new and improved walking and cycling infrastructure by 2025, as well as additional investment in greenways – the largest ever investment in active travel infrastructure.
- BusConnects will be substantially delivered in all five cities across the country, massively expanding access to public transport and radically improving cycling infrastructure. On rural and regional bus services, around €350m will be invested in renewing and expanding fleets across the country.
- Increased investment in the inter-urban and regional rail network will improve journey times, enhance reliability and maintain safety across the system. MetroLink and Dart+ in Dublin will be progressed to construction.
- Complementing public transport infrastructure investment, Connecting Ireland will deliver a dynamic approach to public transport in rural and regional areas, expanding local bus services and connecting rural communities with their key towns and regional growth centres.
- The NDP commits to a renewal of the road network (100,000 km), major urban and regional roads projects will be progressed to delivery including the M50 Traffic Control Project and bypasses of Moycullen and Listowel. Other important projects will be progressed including the N20/M20 corridor. It is targeted that almost 1 million electric cars, supported by additional infrastructure, will be travelling on our roads by 2030.
These capital investments in our transport infrastructure will have a transformative effect on how we travel, supporting increased usability for the public and making substantial gains in our mission to combat climate change over the course of this decade.
Further details on the NDP's transport commitments can be found at www.gov.ie/en/publication/774e2-national-development-plan-2021-2030/.
458. Deputy Bernard J. Durkan asked the Minister for Transport the extent to which he expects commuter rail passenger numbers to increase when the lines are upgraded; and if he will make a statement on the matter. [21275/22]
View answer461. Deputy Bernard J. Durkan asked the Minister for Transport the progress to date towards the extension of DART services to Maynooth, County Kildare and further afield in north County Kildare; and if he will make a statement on the matter. [21278/22]
View answer464. Deputy Bernard J. Durkan asked the Minister for Transport the degree to which the relevant authority is willing to accept the concerns expressed at various stakeholder discussions with the public and public representatives with particular reference to the need to avail of the opportunity to extend electric rail services beyond Maynooth to Kilcock as well as Hazelhatch and Sallins thereby investing for the future transport needs of the north County Kildare region; and if he will make a statement on the matter. [21281/22]
View answer465. Deputy Bernard J. Durkan asked the Minister for Transport the progress to date in the electrification of the Maynooth rail line with particular reference to the need to ensure that car parking facilities are supplied to the west of Kilcock thereby facilitating Enfield, Kilcock and the wider hinterland; and if he will make a statement on the matter. [21282/22]
View answer466. Deputy Bernard J. Durkan asked the Minister for Transport the steps that can be taken to accelerate the programme to upgrade the Hazelhatch and Sallins railway line; if plans are being advanced to connect the Maynooth line with Hazelhatch; and if he will make a statement on the matter. [21283/22]
View answer467. Deputy Bernard J. Durkan asked the Minister for Transport if he will ensure that realignment of roads and bridges in the context of the extension and electrification of rail services throughout north County Kildare does not involve disadvantaging local communities and that road and bridge realignments outstanding for many years are satisfactorily dealt with in the course of the programme; and if he will make a statement on the matter. [21284/22]
View answerI propose to take Questions Nos. 458, 461, 464, 465, 466 and 467 together.
As the Deputy is aware, both DART+ West and DART+ South West are elements of the DART+ Programme. The National Transport Authority (NTA) has statutory responsibility for the planning and development of public transport infrastructure in the Greater Dublin Area, including in consultation with Iarnród Éireann the planning and implementation of the DART+ Programme and commuter rail.
Noting the NTA's responsibility in this matter and the specific issues raised by the Deputy, I have referred the Deputy's questions to the NTA for a more detailed reply. Please contact my private office if you do not receive a reply within 10 days.
459. Deputy Bernard J. Durkan asked the Minister for Transport his plans to increase the number of carriages serving the north County Kildare rail commuter routes or alternatively increasing the frequency of trains thereby improving the service for commuters; and if he will make a statement on the matter. [21276/22]
View answerAs the Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport.
The issue of the number of carriages and the frequency of trains serving the north County Kildare rail commuter routes is an operational matter for Iarnród Éireann in conjunction with the National Transport Authority (NTA) and I have therefore forwarded the Deputy's question Iarnród Éireann for direct reply.
Please advise my private office if you do not receive a response within ten working days.
460. Deputy Bernard J. Durkan asked the Minister for Transport the extent of any ongoing assistance being provided to the aviation sector post-Covid given the pressures experienced by airlines during the pandemic; and if he will make a statement on the matter. [21277/22]
View answerGovernment has put in place a range of supports for businesses, including those in the aviation sector, including the wage subsidy scheme, alleviation of commercial rates, the COVID Restriction Support Scheme, the Credit Guarantee Scheme, and the SBCI Working Capital Scheme. It has been estimated that approximately €360 million was received between 2020 and 2021 under a number of these supports by Irish airlines and airports. The ISIF Pandemic Stabilisation and Recovery Fund has also been utilised by a number of our aviation stakeholders.
The Government allocated €161 million in aviation specific supports in 2021 to Irish airports. This included €116 million allocated under an EU State Aid approved COVID-19 Supplementary Support Scheme. This funding has compensated our regional airports at Donegal, Ireland West and Kerry for the damage caused to them by COVID-19 as well as having provided our State Airports at Dublin, Shannon and Cork with the flexibility to roll out route and other incentives, in consultation with airlines, supporting recovery and growth of connectivity.
Both the Regional Airports Programme 2021-2025 and COVID-19 Regional State Airports Programme 2021 provided €45 million in 2021, benefiting Ireland West, Kerry, Donegal, Cork, and Shannon Airports.
Ireland West, Kerry, and Donegal Airports were eligible under the Regional Airports Programme in 2021 and have remained eligible in 2022. By virtue of their size and passenger numbers, Shannon and Cork Airports have never, before now, been eligible for funding under this Programme. However, due to suppressed passenger numbers in 2020 and 2021, as a direct result of COVID-19, both airports have become eligible for funding under the Programme in 2022.
On 19 April, €16.4 million in Exchequer funding was announced under the Regional Airports Programme 2021-2025. Almost €6.6 million has been allocated to our regional airports at Ireland West, Kerry, and Donegal and over €9.8 million has been allocated to our regional State airports at Shannon and Cork. Airports eligible for funding under this Programme will also be eligible to apply for operational grant-aid, from a budget of €22 million, later this year.
Government has maintained a strong commitment to the aviation sector during the COVID-19 pandemic, and through the provision of cross-economy and bespoke supports, it is well-positioned for recovery.
462. Deputy Bernard J. Durkan asked the Minister for Transport his vision for the future for enabling the transport sector to meet its obligations while complying with international agreements affecting the industry; and if he will make a statement on the matter. [21279/22]
View answerAs regards the transport sector’s international climate obligations, my vision for the transport sector is for a carbon neutral sector by 2050 per the UN Paris Agreement and the European Green Deal. The Climate Action Plan 2021 sets out the concrete actions to deliver on the overall objective of reducing transport emissions by 2030 in line with both our national and these international obligations.
The actions focus on four key areas:
- Sustainable Mobility – helping people choose sustainable options and delivering 500,000 additional daily public transport and active travel journeys - a 14% increase.
- Electrification – accelerating the pace of Electric Vehicle (EV) take-up, almost 1 million EVs in the private transport fleet by 2030. Increasing public transport, including rail and bus electrification, to reduce reliance on fossil fuelled transport.
- Demand management – introducing measures at national, regional and local level to manage travel demand more efficiently and reducing the remaining fossil fuelled car kms by approximately 10%.
- Increased biofuels mix - increasing the proportion of biofuels to a 20% blend for diesel and 10% for petrol, to reduce emissions from the existing fleet.
- The revised National Development Plan (NDP) also aligns transport investment plans with climate objectives and has dedicated €1bn towards decarbonisation of transport in the period out to 2030. This funding will assist the transport sector to reduce its carbon emissions and to transform our communities into healthier places to live. Funding is being prioritised to encourage a shift from private cars to active and public transport options and to encourage greater take-up of EVs over the next ten years.
- In December 2021, my department published the National Investment Framework for Transport in Ireland (NIFTI) which sets out four strategic priorities for investment in land transport, one of which is decarbonisation. Future transport investment projects will have to demonstrate their fit with NIFTI, the National Planning Framework and National Strategic Outcomes.
- In addition, the National Sustainable Mobility Policy was published in March 2022. It sets out a strategic framework to 2030 for active travel and public transport to support Ireland’s overall requirement to achieve a 51% reduction in carbon emissions by the end of this decade.
- In support of EV adoption, a draft National EV Charging Infrastructure Strategy was published on March 31, 2022, which seeks to prioritise the delivery of fast and rapid charge point infrastructure over the next three years. The Strategy makes several recommendations in relation to the actions, funding streams and supports that will be put in place by Government to deliver a seamless publicly accessible charging network.
- International Aviation Emissions are not included in Nationally Determined Contributions (NDCs) under the Paris Agreement and measures to mitigate emissions in that sector are taken at EU and ICAO (International Civil Aviation Organisation) level. ICAO’s ‘basket of measures’ aims to reduce emissions through Market-based Measures, Operational Improvements, Sustainable Aviation Fuel (SAF) and Improved Aircraft Technology. Several of the EU’s Fit for 55 proposals aim to reduce aviation emissions. These include, inter alia, the ReFuelEU Initiative which will mandate fuel suppliers to blend increasing amounts of SAF with kerosene between 2025 and 2050 and the Revision of the ETS for Aviation which aims to abolish the free allowances currently granted to airlines and integrate, as appropriate, CORSIA, ICAO’s global aviation emission offsetting scheme with the EU Emissions Trading System (EU ETS).
- When taken together, these plans, along with a wide range of Government supports, will enable the transport sector to meet its international obligations on climate change.
463. Deputy Bernard J. Durkan asked the Minister for Transport the degree to which the transport sector can avail or is availing of bio or non-fossil fuels in such a way as to meet carbon reduction targets as well as transport requirements; and if he will make a statement on the matter. [21280/22]
View answerThe use of biofuels is currently one of the main pillars of land transport decarbonisation. Since 2010, increasing volumes of biofuels have been introduced to the Irish conventional fuel mix through a biofuel blending obligation on fuel suppliers.
The obligation ensures that a certain percentage of the motor fuel placed on the market comes from renewable sources, for example bioethanol and biodiesel. In 2020 alone, 239 million litres of biofuels replaced about 209 million litres of fossil fuels, avoiding approximately 520 KtCO2eq. GHG emissions.
Biofuels will remain a core transitional measure for medium-term reduction of greenhouse gas emissions in road transport. This is particularly so for hard to abate sectors such as heavy-duty vehicles, where alternative transport energy and technology are at early and varying stages of development.
I published the Renewable Fuels for Transport Policy Statement in November 2021. The Statement sets out a roadmap for the supply and use of renewable energy in transport to address Ireland’s national commitments under the Climate Action Plan 2021 and European obligations under the Renewable Energy Directive.
The Policy Statement addresses a number of objectives. The Policy sets out an indicative trajectory for the annual increase in biofuel blending in transport fuel supply in Ireland to meet the climate action plan 2021 targets for 2030. It also provides measures to incentivise greater supply and use of advanced and development fuels in transport. The Policy also aims to ensure the highest standards of sustainability with regard to biofuels supply. To support the future development of the Policy, my Department is this year carrying out a study concerning the sustainability and availability of bio- and renewable fuels supply and demand in transport.
The Renewable Fuel for Transport Policy is currently subject to public consultation. The consultation follows a stakeholder engagement earlier this year comprising of a series of targeted themed stakeholder workshops and webinar. The written phase of the consultation commenced on 8 April and will run for a period of 6 weeks until 20 May 2022. A written report on the outcome of the consultation is expected by the end of June. More information on the consultation can be found on the Gov.ie website, at:
www.gov.ie/en/consultation/334b9-consultation-on-the-renewable-fuels-for-transport-policy/
468. Deputy Christopher O'Sullivan asked the Minister for Transport if he will include heavy goods vehicle owners who primarily transport their own goods and therefore do not possess a road haulage operator’s licence in the €100 emergency support measure for the road haulage sector; and if he will make a statement on the matter. [21290/22]
View answerThe European and Global oil markets are currently volatile, due to the conflict in Ukraine exacerbating pre-existing market shortages, primarily of diesel. This has caused a spike in the price of crude and in the price of refined products on the retail market.
On 15 March 2022, Minister Ryan and I proposed to Government an emergency support measure – the Licensed Haulage Emergency Support Scheme. The Scheme will provide support of €100 per week for eight weeks for each eligible heavy goods vehicle (HGV) authorised on the licence of a road haulage operator as of 11 March 2022. I can confirm that the scheme is available only to operators holding a road haulage operator licence.
In deciding on a targeted scheme, the Government considered that the licensed haulage sector is a specific case for several reasons, primarily that the sector is of national strategic importance as a critical enabler of a functioning supply chain, bringing essential supplies into and around the State, supporting key infrastructure and enabling the maintenance of economic and social activity. While this is true for some own account operators also, in addition fuel represents a greater overall proportion of overhead costs for licensed hauliers than would be the case for other businesses who self-provide transport as part of their wider business.
In addition to the Emergency Scheme however, the Government has provided for an excise duty reduction on mineral oil taxes with effect from 10 March. This saw a 20 cent reduction in the excise rate for petrol and a 15 cent reduction on auto diesel, proposed to last until 31 August 2022. On 11 April the Government extended the period of the reduced excise rates out to Budget Day. This measure is a benefit to all citizens and business to mitigate the impact of recent fuel price increases.
In general, however, it should be noted that the causes of these fuel price pressures are not within the control of Government and are being directly influenced by external factors, including the Ukraine crisis. Unfortunately, we must accept that it will not be possible to fully insulate citizens and businesses from the impact of these fuel price increases.
In addition, we must continue the progress we have made to date on the implementation of climate policies which are critical to ensuring we reduce emissions and mitigate climate change.
In light of these last two factors, it is important that haulage and other businesses now engage with their customers on the need for the prices for their products and services to reflect the increasing costs.
The Government has limited resources but through the Excise measures, as well as the Licensed Haulage Emergency Support Scheme, it has responded to help to ease the impact of these price increases.
469. Deputy Niamh Smyth asked the Minister for Finance if he will provide an update on a primary medical certificate appeal for a person (details supplied); and if he will make a statement on the matter. [19327/22]
View answerThe Disabled Drivers & Disabled Passengers Scheme provides relief from Vehicle Registration Tax and VAT on the purchase and use of an adapted car, as well as an exemption from motor tax and an annual fuel grant.
The Scheme is open to severely and permanently disabled persons as a driver or as a passenger and also to certain charitable organisations. In order to qualify for relief, the applicant must hold a Primary Medical Certificate issued by the relevant Senior Area Medical Officer (SAMO) or a Board Medical Certificate issued by the Disabled Driver Medical Board of Appeal. To qualify for a Primary Medical Certificate an applicant must be permanently and severely disabled, and satisfy at least one of the six medical criteria.
I have no role in relation to the granting or refusal of PMCs and the HSE and the Medical Board of Appeal must be independent in their clinical determinations.
A new Disabled Drivers Medical Board of Appeal is being established following the resignation of all 5 members of the previous board. An Expression of Interest seeking suitable candidates for the Disabled Drivers Medical Board of Appeal is now published on gov.ie - Expression of interest for appointment to the Disabled Drivers Medical Board of Appeal (www.gov.ie).
Requests for appeal hearings can be sent to the DDMBA secretary based in the National Rehabilitation Hospital. New appeal hearing dates will be issued once the new Board is in place. Assessments for the primary medical certificate, by the HSE, are continuing to take place.
I gave a commitment that a comprehensive review of the scheme, to include a broader review of mobility supports for persons with disabilities, would be undertaken. I am working on this matter with Roderic O’Gorman, Minister for Children, Equality, Disability, Integration and Youth. It has been agreed that the DDS review should be brought within a wider review under the auspices of the National Disability Inclusion Strategy, to examine transport supports encompassing all Government funded transport and mobility schemes for people with disabilities.
We believe that this the most appropriate forum to meet mutual objectives in respect of transport solutions/mobility supports for those with a disability.
The NDIS Transport Working Group, chaired by Anne Rabbitte, Minister of State for Disability, met on 26th January 2022. Officials from my Department will contribute to the Working Group to progress the review and to bring forward proposals for consideration by Government.
470. Deputy Duncan Smith asked the Minister for Finance if an issue with the Revenue Commissioners history for a family (details supplied) in County Laois will be investigated; and if he will make a statement on the matter. [19339/22]
View answerI am advised by Revenue that the records of the persons concerned have been corrected for 2022 ensuring the appropriate tax credit and rate band allocations are correctly applied to the active PAYE employment on record for this period. Revenue have confirmed to me that any Income Tax previously over-deducted in this active employment has since been refunded in full to the person concerned through their payroll.
Revenue have further confirmed to me they are currently amending the records for each party in respect of previous tax years to ensure that these records are up to date and accurate and this process will be finalised shortly.
Revenue have contacted the persons concerned directly to advise them of the updated position in respect of their records. Revenue have confirmed to me they will provide each customer with a further update once their records are fully corrected.
471. Deputy Neasa Hourigan asked the Minister for Finance the number of persons availing of the single person child carer credit. [19357/22]
View answer472. Deputy Neasa Hourigan asked the Minister for Finance the estimated cost of decoupling the single person child carer credit from the child benefit payment and making it equitably available to both parents where custody of a child or children is shared; and if he will make a statement on the matter. [19358/22]
View answer473. Deputy Neasa Hourigan asked the Minister for Finance the estimated cost of equivalising the tax rate for recipients of the single person child carer credit with the single earner two-adult household tax rate; and if he will make a statement on the matter. [19359/22]
View answerI propose to take Questions Nos. 471, 472 and 473 together.
The 2009 Commission on Taxation reviewed the One-Parent Family Tax Credit and acknowledged that it played a role in supporting and incentivising the labour market participation of single and widowed parents. However, in its recommendations, the Commission concluded that the credit should be retained but that it should be allocated to the principal carer of the child only. A feature of the One-Parent Family Tax Credit was that it could be claimed by multiple individuals in respect of the same child, resulting in an unsustainable position.
The One-Parent Family Tax Credit was replaced with the Single Person Child Carer Tax Credit (SPCCC) from 1 January 2014. The current value of the credit is €1,650 per annum. In addition to the credit, a qualifying claimant is entitled to an additional €4,000 on the standard rate income tax band.
However, the credit is more strategically targeted, in that it will in the first instance only be available to the principal carer of the child, who has a qualifying child resident with him or her for the whole or greater part of the tax year and who satisfies the other conditions of the relief. To qualify as a single person for the purposes of the SPCCC, the claimant must not be jointly assessed for income tax as a married person or civil partner, or be living with his or her spouse or civil partner. An individual can only receive one SPCCC irrespective of the number of qualifying children residing with him or her.
If both parents have equal custody (by court order) and the child resides with each parent for an equal part of the tax year, the primary claimant is the parent who is in receipt of Child Benefit from the Department of Social Protection. However, it should be noted that this ‘tie-breaker’ test is only relevant for the purposes of determining a primary claimant for this credit in the unusual situation where the child resides with each parent for an equal amount of time.
A primary claimant can relinquish entitlement to the SPCCC to a secondary claimant. The secondary claimant can then claim the credit if he or she qualifies as a single person and the qualifying child resides with him or her for at least 100 days throughout the tax year. Detailed information on the SPCCC can be found on Revenue’s website at link: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-41.pdf which may be of interest to the Deputy.
I am satisfied that the SPCCC in its current form is targeting limited State resources to where they are most needed. As such, I have no plans to reinstate a system such as the One Parent Family Tax Credit.
To answer the Deputy’s specific question, the number of taxpayers claiming the SPCCC for the years 2014 – 2018 (the latest year for which data are currently available) is set out below:
|
2014 |
2015 |
2016 |
2017 |
2018 |
|
71,100 |
66,800 |
65,700 |
67,400 |
70,500 |
This data be found by consulting Revenue's 'Costs of tax expenditures' publication available at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx
I am advised by Revenue that there are no data on its records to indicate the number of taxpayers sharing custody of a child or children and therefore it is not possible to quantify the potential cost of making the SPCCC available to both parents in these circumstances.
I am further advised by Revenue that the cost to the Exchequer of increasing the standard rate band for SPCCC claimants to €45,800, to be in line with that of a one earner married/civil partnership taxpayer unit, is estimated at €16m.
474. Deputy Verona Murphy asked the Minister for Finance the considerations that his Department has had for persons who, as a previous homeowner have availed of the help-to-buy scheme as a partner but the relationship dissolved and only one partner was left to reside in the property, the other no longer having any beneficial interest; if provision will be made to allow for a second application to the scheme in such an instance; and if he will make a statement on the matter. [19360/22]
View answerHelp to Buy (HTB) is an incentive to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. The incentive gives a refund on Income Tax and Deposit Interest Retention Tax (DIRT) paid in the State over the previous four years, subject to limits outlined in the legislation.
Section 477C Taxes Consolidation Act (TCA) 1997 outlines the definitions and conditions that apply to the HTB scheme. Within this legislation, a first-time purchaser is defined as follows:
" 'first-time purchaser' means an individual who, at the time of a claim under subsection (3) has not, either individually or jointly with any other person, previously purchased or previously built, directly or indirectly, on his or her own behalf a dwelling;"
The definition complements that in the Central Bank's macro-prudential rules. It should be noted that the Bank is independent in the formulation of this policy.
The intention of the HTB incentive is to target assistance towards those who have not had the opportunity to build up equity in another property which could be used to purchase the second or subsequent property.
As such, neither my Department nor I have any plans to seek to amend the definition of first-time purchaser for the purposes of the HTB incentive.
Finally, the Deputy may be aware that I announced in Budget 2022 that a formal review of the HTB scheme would take place this year. Arrangements for same are well advanced and the review exercise is expected to commence shortly. The intention is that exercise will be fundamental in nature and that it will help inform decisions for Budget 2023 and Finance Bill 2022.
475. Deputy Louise O'Reilly asked the Minister for Finance the estimated full year cost of abolishing the VAT on automated external defibrillators; and if he will make a statement on the matter. [19366/22]
View answerI am advised by Revenue that the VAT rating of goods and services is subject to the requirements of the EU VAT Directive, with which Irish VAT law must comply. In general, the VAT Directive provides that all goods and services are liable to VAT at the standard rate, currently 23% in Ireland, unless they fall within categories of goods and services specified in the Directive, in respect of which Member States may apply a lower rate or exempt from VAT. Under the EU VAT Directive and Irish VAT legislation, automated external defibrillators (AEDs) are currently liable to VAT at the standard rate.
As traders are not required to provide itemised details of product sales or purchases on their VAT returns Revenue is not aware of the extent of AED sales or purchases and, therefore, it is not possible for Revenue to estimate the cost of abolishing VAT on these products.
Proposals for possible VAT rate changes are considered as part of the normal annual Budget preparations, and various options for tax policy changes will be prepared and considered by the Tax Strategy Group prior to Budget 2023.
