Mary Lou McDonald
Question:68. Deputy Mary Lou McDonald asked the Minister for Transport if a driving test will be expedited for a person (details supplied); and if he will make a statement on the matter. [21346/22]
View answerDriver Test
Questions (68)
Written answers
Under legislation, the Road Safety Authority is responsible for the Driver Testing Service. I have therefore referred this question 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.
A referred reply was forwarded to the Deputy under Standing Order 51
Driver Licences
Questions (69)
Thomas Pringle
Question:69. Deputy Thomas Pringle asked the Minister for Transport if driving licence records can be retrieved from the relevant local authority for information in relation to a licence, as in the case of a person (details supplied). [21388/22]
View answerWritten answers
All enquires relating to driver licensing are handled by the National Driver Licence Service, the provision of which I have delegated to the Road Safety Authority (RSA) under the relevant legislation. My Department does not have access to individual applications.
I have forwarded the Deputy's query to the RSA for direct reply. If he has not heard from them in 10 working days I would ask that he contact my office directly.
Electric Vehicles
Questions (70, 71)
Christopher O'Sullivan
Question:70. Deputy Christopher O'Sullivan asked the Minister for Transport the number of electric vehicle charging points that have been installed by Cork County Council over the past five years; and if he will make a statement on the matter. [21404/22]
View answer
Jackie Cahill
Question:71. Deputy Jackie Cahill asked the Minister for Transport if additional funding streams for electric vehicle charging points and docking stations will be made in 2022; if funding will be made available for additional electric vehicle charging points and docking stations in public car parks in Thurles, County Tipperary; and if he will make a statement on the matter. [21419/22]
View answerWritten answers
I propose to take Questions Nos. 70 and 71 together.
The Climate Action Plan 2021 set a target of 945,000 EVs by 2030. The Deputies will be aware that the Government is fully committed to supporting a significant expansion and modernisation of the electric vehicle charging network over the coming years, to facilitate the expansion of EVs in the Irish car fleet. A draft National Charging Infrastructure Strategy has been published for public consultation which sets out a pathway for the provision of charging infrastructure to stay ahead of demand. The Consultation is open until the end of May 2021.
There is a need for a seamless public charging network that will provide for situations or instances where home charging is not possible such as on-street and residential charging, destination charging, and workplace charging.
My Department is developing a number of new schemes which will support the installation of destination charge points in these locations and will help provide critical links in the overall network for public charging.
The Strategy proposes a new Residential charging scheme that will replace the existing Public Points scheme. It is envisaged that this new scheme will provide significant co-funding of 75% to Local Authorities to support the design of local area charging networks, as well as the delivery and installation of these networks which are intended to comprise both on-street charging in areas where residents do not have access to home charging solutions, and destination charge points.
I anticipate that the Residential Charging Scheme and Destination Charging Scheme will be open to applications for funding later this year.
I would welcome applications from both Cork County Council for funding under these new schemes. While the SEAI has not yet received a completed application from Cork County Council for EV charge point funding, I can confirm that Cork County Council requested an application form under the Public Charge Point Scheme in 2021.
Other supports that are available for EV charging infrastructure include the Home Charger Grant.
The EV Home Charger Grant Scheme has been in operation since January 2018 to support the installation of home chargers for purchasers of new and second-hand BEVs and PHEVs. The grant provides generous support towards the full cost of installation of a home charger up to a maximum of €600. Work is currently being progressed to expand the EV home charger grant to include multi-unit dwellings. This scheme will be launched shortly.
€10 million was also committed from the Climate Action Fund to support ESB investment in the charging network and this has leveraged a further €10 million investment from ESB, with the infrastructure to be in place by the end of 2022. This intervention alone will result in:
- 90 additional high power chargers, each capable of charging two vehicles - Seventeen high-power chargers distributed across 14 multi-vehicle hubs have been delivered as part of the programme to date.
- 52 additional fast chargers, which may replace existing standard chargers - This work is completed at 36 locations.
- 264 replacement standard chargers with more modern technology and with each consisting of two charge points - This work is substantially complete. 258 of the chargers have now been successfully replaced.
Further details on the progression of this project can be found at esb.ie/ecars/our-network/network-upgrades.
To coordinate the provision of EV supports and grants and the delivery of charging infrastructure, the Government will establish an office of Zero Emission Vehicles Ireland (ZEVI) within the Department of Transport in Summer 2022. ZEVI will coordinate and support the development and roll-out of publicly accessible charging infrastructure.
Question No. 71 answered with Question No. 70.
Local Authorities
Questions (72)
Paul Kehoe
Question:72. Deputy Paul Kehoe asked the Minister for Transport when the repayment of moneys owing to a county council (details supplied) will be made; and if he will make a statement on the matter. [21429/22]
View answerWritten answers
This matter is being investigated by Department officials. A response is not possible at this time - we will revert as soon as possible.
Tax Data
Questions (73)
Rose Conway-Walsh
Question:73. Deputy Rose Conway-Walsh asked the Minister for Finance when he will publish the 2022 Research and Development Tax Credit Statistics; and if he will make a statement on the matter. [21353/22]
View answerWritten answers
Revenue publishes detailed statistics on the Research & Development (R&D) tax credit on an annual basis. These publications are available at: www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/r-and-d-tax-credits.aspx.
I am advised by Revenue that Corporation Tax returns for the tax year 2020 were due to be filed during 2021. The data from these are currently being collated and analysed by Revenue and the R&D credit statistics for 2020 will be published at the above link in the coming weeks.
Tax Reliefs
Questions (74)
Rose Conway-Walsh
Question:74. Deputy Rose Conway-Walsh asked the Minister for Finance the cost to the Exchequer on an annual basis of the tuition tax relief for undergraduate courses in public higher institutes of education; and if he will make a statement on the matter. [21355/22]
View answerWritten answers
Section 473A of the Taxes Consolidation Act 1997 provides for income tax relief in respect of qualifying tuition fees paid by an individual for a third level education course, including a postgraduate course. The relief is granted at the standard rate of income tax (currently 20%), where an individual pays tuition fees for an approved course, whether on his or her own behalf or on behalf of another individual. The relief is restricted to tuition fees and excludes other education costs such as administration fees, examination fees, capitation fees and any element of the fees met by a grant, scholarship or employer contribution.
All courses provided by publicly funded universities, colleges and institutes of higher education in Ireland are approved for the purposes of the relief. All courses provided by publicly funded or accredited universities and institutions in other EU Member States or in the UK are also approved for the purposes of the relief. This includes courses provided by colleges or institutions through distance education into Ireland. Private colleges in Ireland and private distance education colleges based in the EU or the UK must operate in accordance with a code of standards which has been approved by the Minister for Education and Skills.
I am advised by Revenue that the annual cost of tax relief on approved training courses or third level education fees are set out in Revenue’s Cost of Tax Expenditures Publication, which is available at: www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx (See ‘Approved Training Courses/Third Level Education Fees’).
The information included in the statistics at present is for 2004 to 2018. Tax returns for 2019 were filed in late 2020 and the data from these are now being processed and statistics will be updated shortly at the above link.
This data is summarised below.
|
Year |
Cost (€m) |
|
2004 |
11.1 |
|
2005 |
14.3 |
|
2006 |
15.7 |
|
2007 |
18.1 |
|
2008 |
19.9 |
|
2009 |
20.6 |
|
2010 |
19.4 |
|
2011 |
14.5 |
|
2012 |
13.5 |
|
2013 |
12.5 |
|
2014 |
12.7 |
|
2015 |
12.9 |
|
2016 |
13.9 |
|
2017 |
15.2 |
|
2018 |
17.2 |
I am further advised by Revenue that a breakdown of claims for tax relief on tuition fees by private colleges, public colleges, undergraduate courses and postgraduate courses are not available, as this information is not captured separately on tax returns.
Tax Code
Questions (75)
Róisín Shortall
Question:75. Deputy Róisín Shortall asked the Minister for Finance the rationale behind the current tax regime for exchange-traded funds in Ireland including the higher than previous tax rate applied to gains and the approach to deemed disposal; and if he will make a statement on the matter. [21370/22]
View answerWritten answers
The term “Exchange Traded Fund” or “ETF” is a general investment industry term that refers to a wide range of investments. ETF investments can take many different legal and regulatory forms even where they are established within the same jurisdiction.
An ETF is an investment fund that is traded on a regulated stock exchange. A typical ETF can be compared to a tracker fund in that it will seek to replicate a particular index.
There is no separate taxation regime specifically for ETFs. Being collective investment funds, they generally come within the regimes set out in the Taxes Consolidation Act 1997 for such funds. The domicile of the ETF will generally determine the applicable fund regime, specifically whether the ETF falls within the domestic fund regime or the offshore fund regime.
Where the domestic fund regime applies, a ‘gross roll-up’ applies such that there is no annual tax on income or gains arising to a fund but the fund has responsibility to deduct an exit tax in respect of payments made to certain unit holders in that fund. To prevent indefinite or long-term deferral of this exit tax, a disposal is deemed to occur every 8 years. Where the offshore fund regime applies, the applicable tax treatment depends on the location and nature of the fund.
Income and gains arising from investments into Irish and EU domiciled ETFs are subject to income tax at a rate of 41% on a self-assessment basis. Such income and gains are not subject to Pay Related Social Insurance (PRSI) or Universal Social Charge (USC) liabilities. This charge to tax does not apply in the case of unit holders who are non-resident. In the case of non-resident investors, liability to tax on gains from the fund will be determined in their home jurisdiction.
To assist taxpayers in determining the appropriate tax treatment for investments in ETFs, Revenue has published guidance which is available at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-27/27-01a-03.pdf.
There are currently no plans to review the taxation of Exchange Traded Funds.
Inflation Rate
Questions (76)
Rose Conway-Walsh
Question:76. Deputy Rose Conway-Walsh asked the Minister for Finance the estimated level of inflation for 2022; and if he will make a statement on the matter. [21377/22]
View answerWritten answers
Inflation picked up sharply over the course of the last year and in March stood at 6.9 per cent. Almost every advanced country in the world is in the same position, with inflation rates of 8, 7 and 7.4 per cent recorded in the US, UK and euro area respectively in March.
The rise in wholesale energy prices is the key contributor and reflects the rapid rebound in global demand and, more recently, the war in Ukraine. Price spikes have been seen in a range of other commodities as well, including food, fertilisers and metals. Global supply chain disruptions, including the availability of inputs and transport bottlenecks, have also added to inflationary pressures. Domestically, the speed and strength of the economic recovery has led to an imbalance between demand and supply and put additional upward pressure on both wages and prices.
Looking ahead, energy prices increases will continue to be a key driver over the coming months. Inflation is now expected to peak at around 6¾ per cent in the second quarter and average 6¼ per cent for the year as a whole. Pass-through price effects are expected in other sectors such as food (via higher fuel/fertiliser costs) and consumer goods and services (due to higher energy inputs), and will add to core inflation, which excludes energy and unprocessed food, this year. Core inflation is expected to average 3.9 per cent for 2022 as a whole.
The Government is acutely aware of the impact of rising prices on citizens and businesses and has introduced a series of measures in recent months at a cost of over €2 billion to help address the rising cost of living. This included a reduction in the VAT rate to 9 per cent for electricity and gas to end-October, an additional once-off lump sum payment in respect of the fuel allowance, a reduction in the PSO levy, an extension of the reduction in excise duty to mid-October and a €200 electricity credit to all households. However, it must be stressed that expenditure resources are limited, the priority is to
minimise the impact on those who are most affected. The Government can help, but cannot fully insulate all from the burden of higher energy prices.
Given the current dynamics at play, we must remain prudent in our approach – conscious that broad fiscal measures at this point in time could lead to further inflationary pressure which would be counterproductive in nature. My Department will continue to monitor the inflation situation closely and take appropriate actions when necessary.
Tax Reliefs
Questions (77, 78)
Pauline Tully
Question:77. Deputy Pauline Tully asked the Minister for Finance further to Parliamentary Question No. 49 of 22 February 2022, the status of the review of the disabled drivers and passengers' scheme; and if he will make a statement on the matter. [21416/22]
View answerPauline Tully
Question:78. Deputy Pauline Tully asked the Minister for Finance further to Parliamentary Question No. 49 of 22 February 2022, if the National Disability Inclusion Strategy working group has convened a meeting since 26 January 2022 to discuss the review of the disabled drivers and passengers’ scheme; if so, the proposals that were brought forward for consideration; and if he will make a statement on the matter. [21417/22]
View answerWritten answers
I propose to take Questions Nos. 77 and 78 together.
The Disabled Drivers & Disabled Passengers Scheme (DDS) provides relief from VRT 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 who also meet one of six specified medical criteria, as a driver or as a passenger and also to certain organisations. In order to qualify for relief, the applicant must hold a Primary Medical Certificate issued by the relevant Senior Area Medical Officer (SAMO) or a Board Medical Certificate issued by the Disabled Driver Medical Board of Appeal. Certain other qualifying criteria apply in relation to the vehicle, in particular that it must be specially constructed or adapted for use by the applicant. In the event that a PMC is not granted by the relevant Senior Area Medical Officer an appeal may be made to the independent Disabled Drivers Medical Board of Appeal (DDMBA) who operate out of the National Rehabilitation Hospital in Dun Laoghaire.
I gave a commitment to the House that a comprehensive review of the scheme, to include a broader review of mobility supports for persons with disabilities, would be undertaken. In this context I have been working with my Government colleague, Roderic O’Gorman, Minister for Children, Equality, Disability, Integration and Youth. We are both agreed that the 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.
This the most appropriate forum to meet mutual objectives in respect of transport solutions/mobility supports for those with a disability.
The NDIS working group, chaired by Minister Anne Rabbitte, with officials from both my Department and the Department of Children, Equality, Disability, Integration and Youth as well as others, held its first meeting on the 26th January 2022. My officials will continue to work closely with officials from the Department of Children, Equality, Disability, Integration and Youth, to progress this review, and on foot of that will bring forward proposals for consideration.
The arrangements for further meetings of and timeline for progression of the review by the NDIS working group is a matter for the Department of Children, Equality, Disability, Integration and Youth. I cannot comment on any possible changes in advance of proposals arising from the review.