Tuesday, 12 Jul 2022

Written Answers Nos. 295-314

Driver Licences

Questions (295)

Alan Dillon

Question:

295. Deputy Alan Dillon asked the Minister for Transport if he will authorise a review of current procedures for Irish citizens holding full driving licences issued in the United States and parts of Canada whose driving licences at present are non-exchangeable for Irish licences; and if a similar exchange system for Ukrainian driving licences for Irish driving licences by the National Driver Licence Service will be put in place to accept applications for licence exchange to make it easier for Irish residents to return to Irish roads. [37895/22]

Written answers

Minister of State at the Department of Transport

Irish driver licensing law operates within EU law. Driver licensing laws are intended to ensure drivers on our roads meet high safety standards. Testing standards are set at EU level.

All EU driving licences are exchangeable when moving between Member States. For non-EU jurisdictions, Ireland may make bilateral agreements on licence exchange. This is not a straightforward matter and reaching them is not a matter of political will. The core principle is to ensure the continued safety of Irish road users. Agreements can be made only when the authorities in each jurisdiction have studied and compared the licensing regimes, so that each side is satisfied that standards are compatible. For Ireland, this task is undertaken by the Road Safety Authority (RSA).

Since 2014, the RSA has been working on driving licence exchange agreements with Canada. Agreements have been completed with Ontario, Manitoba, Newfoundland & Labrador, British Columbia, Saskatchewan, Alberta and New Brunswick to date.

The RSA has previously explored exchange agreements with the USA. However, US driver licensing operates at state, rather than federal, level, meaning that there are 50 licensing systems with widely varying standards. Agreement with any one state would mean taking into account the exchange relations between that state and the other 49. The RSA determined that agreement would not be feasible.

When people come to Ireland with a non-exchangeable licence, they may obtain an Irish licence through the standard statutory process. A person with a full but non-exchangeable licence can avail of shorter Essential Driver Training of 6 lessons, instead of the usual 12, and they do not have to wait 6 months before taking a driving test. Further details can be found on the National Driver Licence Service website at www.ndls.ie.

The Road Traffic (Recognition of Foreign Driving Licences) (Ukraine) Order 2022, which came into effect on 22 April 2022, allows Ukrainians admitted to Ireland as residents under the Temporary Protection Directive to exchange their Ukrainian licences for Irish licences. Such licences are valid for 12 months and only apply to category B (cars and light vehicles). This is a short term measure, taken in response to the immediate and extraordinary humanitarian crisis arising from the conflict in Ukraine.

Public Transport

Questions (296)

Claire Kerrane

Question:

296. Deputy Claire Kerrane asked the Minister for Transport if consideration has been given to extending timetables and the availability of tracks for the Westport to Dublin Heuston service particularly regarding the provision of additional train services between 3 p.m. and 6 p.m. on weekdays and the need to ensure sufficient carriages for train services that currently run; and if he will make a statement on the matter. [37940/22]

Written answers

Minister for Transport

As 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 issues raised concerning the extension of timetables and the number of carriages, to facilitate the provision of additional train services on the Westport to Dublin Heuston line, are an operational matter for the National Transport Authority (NTA) in conjunction with Iarnród Éireann and I have therefore forwarded the Deputy's question to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.

A referred reply was forwarded to the Deputy under Standing Order 51

Rail Network

Questions (297)

Claire Kerrane

Question:

297. Deputy Claire Kerrane asked the Minister for Transport if consideration will be given to ensuring safety in entering and exiting the area outside Roscommon train station in view of the fact that the exit is dangerous due to traffic at the station; and if he will make a statement on the matter. [37941/22]

Written answers

Minister for Transport

As 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 raised by the Deputy regarding the safety in entering and exiting the area outside Roscommon train station is an operational matter for Iarnród Éireann and I have therefore forwarded the Deputy's question to the company for direct reply.

Please advise my private office if you do not receive a response within ten working days.

A referred reply was forwarded to the Deputy under Standing Order 51

Bus Services

Questions (298)

Niamh Smyth

Question:

298. Deputy Niamh Smyth asked the Minister for Transport if he will contact Bus Éireann with a view to introducing a new stop outside the Lakeside Manor in Virginia, County Cavan, to accommodate persons (details supplied) travelling to work. [38023/22]

Written answers

Minister for Transport

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has responsibility for the planning and development of public transport infrastructure, including the provision of bus stops/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.

A referred reply was forwarded to the Deputy under Standing Order 51

Road Safety

Questions (299)

Róisín Shortall

Question:

299. Deputy Róisín Shortall asked the Minister for Transport further to Parliamentary Question No. 400 of 25 January 2022, the stopping distance formula that will be used by the Road Safety Authority chief operations officer, once appointed; and if he will make a statement on the matter. [38027/22]

Written answers

Minister of State at the Department of Transport

I suspect that the Deputy may be referring to her questions 141 and 142 of 22 June 2022. Question No. 400 of 25 January 2022 was a question to the Minister for Social Protection on a different matter.

I understand the Deputy's question refers to the stopping distances used in the "Rules of Road" published and produced by the Road Safety Authority (RSA), and whether any changes are envisaged.

As this is a matter for the RSA, I am referring the Deputy's question to the Authority for direct reply. If a reply has not been received within 10 working days, the Deputy should contact my office.

A referred reply was forwarded to the Deputy under Standing Order 51

Road Safety

Questions (300)

Róisín Shortall

Question:

300. Deputy Róisín Shortall asked the Minister for Transport if a company (details supplied) was hired to analyse responses to the public consultation on the development of the Government's Road Safety Strategy 2021-2030; and if he will make a statement on the matter. [38028/22]

Written answers

Minister of State at the Department of Transport

The public consultation exercise that aided and informed the development of the Government's Road Safety Strategy 2021-2030 was managed by the Road Safety Authority (RSA). Therefore, I am referring the Deputy's question to the RSA for direct reply. If a reply has not been received within 10 working days, the Deputy should contact my office.

A referred reply was forwarded to the Deputy under Standing Order 51

Public Transport

Questions (301)

Niall Collins

Question:

301. Deputy Niall Collins asked the Minister for Transport his views on correspondence received (details supplied); and if he will make a statement on the matter. [38042/22]

Written answers

Minister for Transport

The regulation of the small public service vehicle (SPSV) sector, including SPSV licensing, is a matter for the independent transport regulator, the National Transport Authority (NTA), under the provisions of the Taxi Regulation Act 2013.

Accordingly, I have referred your question to the NTA for direct reply to you. Please advise my private office if you do not receive a response within 10 working days.

A referred reply was forwarded to the Deputy under Standing Order 51

Electric Vehicles

Questions (302)

Alan Dillon

Question:

302. Deputy Alan Dillon asked the Minister for Transport the number of EV on-street charging points that will be provided in County Mayo in 2022; and if he will make a statement on the matter. [38048/22]

Written answers

Minister for Transport

The Government is fully committed to supporting a significant expansion and modernisation of the electric vehicle charging network over the coming years. A draft national charging infrastructure strategy for the development of EV charging infrastructure, covering the crucial period out to 2025 was published for consultation in March. The draft strategy sets out the government’s ambition regarding the delivery of a public EV charging network to support up to 194,000 electric cars and vans by the middle of the decade. Responses and submissions received as part of the consultation are currently being considered in the development of the final Strategy for publication.

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.

Zero Emission Vehicles Ireland is to be launched next Thursday. This Office will play an important role in our transition to zero emission vehicles. It will co-ordinate measures to support the uptake of EVs and the rollout of charge point infrastructure including the development of a number of new infrastructure schemes. A significant increase in funding for local authorities to deliver EV charging points will be rolled out in the latter half of this year.

The existing Public Charge Point Scheme continues to be available during 2022 to provide local authorities with a grant of up to €5,000 to support the development of on-street public chargers. The primary focus of the scheme is to provide support for the installation of infrastructure which will facilitate owners of electric vehicles, who do not have access to a private parking space, but instead rely on parking their vehicles in public places near their homes to charge their EVs. Mayo County Council has not as yet applied for funding under this scheme in 2022.

My Department has reviewed the Scheme and the draft Strategy sets out a number of additional actions to support delivery by local authorities, such as funding capital costs for civil and electrics works, as well as charge point installation, through a new Residential Charging Scheme.

My Department is also developing a new scheme which will support the installation of destination charge points in locations such as visitor centres and parks. This new initiative will help provide another critical link in the overall network for public charging.

€10 million was 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.

My Department continues to engage directly with stakeholders to ensure that a sufficient number of chargers, as well as a sufficient spread of charger types, will be in place to meet demand as we move towards our 2030 target of almost1 million EVs on the road.

Road Projects

Questions (303)

Christopher O'Sullivan

Question:

303. Deputy Christopher O'Sullivan asked the Minister for Transport the status of the works between Glasheen Road roundabout, Bandon, and the Claire O'Leary walk, Cork (details supplied); and if he will make a statement on the matter. [38061/22]

Written answers

Minister for Transport

As Minister for Transport I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the planning, design and upgrading of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Public Spending Code and the necessary statutory approvals. In this context, TII is best placed to advise you.

Noting the above position, I have referred your question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.

A referred reply was forwarded to the Deputy under Standing Order 51

Insurance Coverage

Questions (304)

Richard Boyd Barrett

Question:

304. Deputy Richard Boyd Barrett asked the Minister for Finance if he will advise the home owners at a location (details supplied) which was previously owned by the National Asset Management Agency, given that the development has fire defects and none of the homeowners can get insurance; and if he will make a statement on the matter. [37443/22]

Written answers

Minister for Finance

I wish to advise the Deputy that NAMA does not own properties, rather NAMA owns loans for which the properties act as security. The properties are owned and controlled by their registered owners, or appointed receivers in the event of enforcement. The Receiver is an agent of the debtor, not NAMA.

The referenced property is a private residential development consisting of a number of apartment blocks and houses. Each apartment owner owns their own individual unit and the various residential units are owner occupied or rented. NAMA owns certain loans which are secured by 15 individual residential units in the development. These units are under the control of a NAMA appointed receiver, John McStay of McStay Luby.

NAMA understands from the appointed receiver, Mr. McStay, that it is not the case that the apartments cannot be insured until fire works are completed. The receiver has advised NAMA of his understanding of the current position regarding block insurance. The current insurer (QBE) is exiting this aspect of the Irish market, thereby necessitating a change of insurer. Subject to a fully completed proposal, which must include the claims history and a plan to remedy any known defects to the common areas, it is understood that cover can be made available. The insurance broker for the receiver has offered to assist the OMC (Owners Management Company) with the matter.

NAMA has been advised by the receiver that he has been engaging extensively with the OMC, and its appointed legal and insurance advisors, in relation to the insurance and any queries raised. In addition, the receiver, in his capacity as agent of the developer and without any legal obligation or requirement to do so (as recently determined by the Court of Appeal in separate proceedings, entitled Grehan & Ors v Maynooth Business Campus Owners’ Management CLG [High Court record number 2018/5042P]) has carried out very substantial remediation works to the development which were funded by NAMA. It is therefore simply incorrect to suggest that NAMA or the appointed receiver has, in some way, dealt improperly or unfairly with the private owners or residents of this development. In fact, the contrary is true.

In addition, I am advised that there is extant litigation between the receiver and the OMC in relation to the referenced development. Given the on-going litigation (which is hopefully reaching a final conclusion) you will appreciate that NAMA is not in a position to substantively engage in certain issues, which it is understood are the subject of disputed claims in the ongoing pending litigation.

Tax Yield

Questions (305)

Matt Carthy

Question:

305. Deputy Matt Carthy asked the Minister for Finance the funds that have been raised through the carbon tax; and if he will make a statement on the matter. [37944/22]

Written answers

Minister for Finance

I am advised by Revenue that Carbon Tax receipts by commodity for the years 2010 to 2020 are published on the Revenue website at the following link:

www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/receipts-volume-and-price/excise-receipts-commodity.aspx.

I am further advised that the amounts raised through the Carbon Tax in 2021 and provisionally to the end of June 2022 are €652 million and €409 million respectively.

Primary Medical Certificates

Questions (306, 309, 319)

Michael Lowry

Question:

306. Deputy Michael Lowry asked the Minister for Finance when the new disabled drivers medical board of appeal will be in place; the number of appeals waiting to be reviewed since the resignation of all members of the previous disabled drivers medical board of appeal; and if he will make a statement on the matter. [37028/22]

Catherine Connolly

Question:

309. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 47 of 16 June 2022, the status of the recruitment of persons to the disabled drivers medical board of appeal; when the new board will be appointed and be operational; and if he will make a statement on the matter. [37119/22]

Mattie McGrath

Question:

319. Deputy Mattie McGrath asked the Minister for Finance when an appeal (details supplied) will be heard by the disabled drivers medical board of appeal; the reason for the delay in having this appeal heard; and if he will make a statement on the matter. [37260/22]

Written answers

Minister for Finance

I propose to take Questions Nos. 306, 309 and 319 together.

The 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. 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. To qualify for a Primary Medical Certificate an applicant must be permanently and severely disabled, and satisfy at least one of the following medical criteria, in order to obtain a Primary Medical Certificate:

- be wholly or almost wholly without the use of both legs;

- be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;

- be without both hands or without both arms;

- be without one or both legs;

- be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;

- have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs. 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 have no role in relation to the granting or refusal of PMCs and the HSE must be independent in their clinical determinations. Following the resignation of all members of the previous Disabled Drivers Medical Board of Appeal an Expression of Interest seeking suitable candidates for the Board closed on 29th April 2022. The selection process is nearing its final stages for this initial round of recruitment. A second Expression of Interest campaign, which closed on the 5th July, was launched to seek additional applicants. The selection process for this campaign is ongoing.

There has been 193 requests for appeal in 2022 to end of June. There are 382 appeals outstanding from 2021. 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.

Tax Reliefs

Questions (307)

Alan Dillon

Question:

307. Deputy Alan Dillon asked the Minister for Finance if he will amend and increase the uplift threshold to encourage film production in regional areas as part of the film tax credit section 481; if additional supports will be considered to help expand and develop the increased level of film production taking place in regional or Gaeltacht areas such as County Mayo; and if he will make a statement on the matter. [37046/22]

Written answers

Minister for Finance

Section 481 provides relief in the form of a corporation tax credit related to the cost of production of certain films. The scheme is intended to act as a stimulus to the creation of an indigenous film industry in the State, creating quality employment opportunities and supporting the expression of the Irish culture.

Finance Act 2018 introduced a short-term, tapered regional uplift for productions being made in areas designated under the State aid regional guidelines. The purpose of the regional uplift is to support the development of new, local pools of talent in areas outside the current main production hubs, to support the geographic spread of the audio-visual sector.

The uplift originally provided an increased level of credit for four years, with 5% available in years 1 and 2 (2019 and 2020), 3% available in year 3 (2021), 2% available in year 4 (2022). However in recognition of the detrimental impact the COVID-19 crisis had on the audio-visual sector, Finance Act 2020 amended the regional uplift to provide for an additional 5% year in 2021, in effect to replace the incentive year lost as a result of the COVID-related public health measures. The tapered withdrawal of the uplift then restarted this year with a reduction to 3%, it will reduce 2% in 2023, and Nil thereafter.

There are currently no plans to increase or extend the regional uplift, or to introduce alternative regional specific changes to the film tax credit. However I would note that the main film tax credit will remain available to qualifying productions in all areas of the country following the winding-down of the uplift.

In addition, there are a number of other supports already available to ensure the continued growth of the film industry across Ireland. I am informed by the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media (DTCAGSM) that Screen Ireland, the national development agency for the Irish film, television and animation industry, has recently announced an investment of over €2 million towards the establishment of five new National Talent Academies in Wicklow, Limerick, Galway and Dublin for film and tv drama, animation and production crew. These new Talent Academies will build on the success of the Section 481 skills model to develop and drive opportunities for diverse and regional talent on a national level.

Furthermore, in 2021 Screen Ireland launched funding for crew development hubs. These Regional Development Talent Academies will focus on regional talent development and inclusion, ensuring opportunities and support for new and diverse talent. This will ensure an overall national approach to creative talent, crew and workforce development in line with the significant growth ambition for the industry and commitment to social cohesion.

Also in 2021, Screen Ireland announced the Creative Futures fund as part of a commitment to grow strong and resilient companies throughout the country. The fund is designed to help support companies to strengthen and hone their expert creative capabilities and ambitions and build cultural resilience to enable high quality cultural projects. I am informed by DTCAGSM that 35% of successful companies were based regionally (outside of Dublin and Wicklow).

Tax Code

Questions (308)

Francis Noel Duffy

Question:

308. Deputy Francis Noel Duffy asked the Minister for Finance the status of the introduction of a vacant homes tax. [37109/22]

Written answers

Minister for Finance

Addressing vacancy and dereliction, and maximising the use of the existing housing stock, is a priority objective of the Government. Housing for All includes a specific action for the Department of Finance to collect data on vacancy with a view to introducing a vacant property tax.

Provisions included in the Finance (Local Property Tax) (Amendment) Act 2021 enabled Revenue to collect certain information on vacant properties in the Local Property Tax return forms submitted by residential property owners in respect of the new LPT valuation period 2022-2025. A preliminary analysis of this data was published by Revenue on 6 July 2022, and is available at:

www.revenue.ie/en/corporate/information-about-revenue/statistics/local-property-tax/lpt-stats-2022/index.aspx. It should be noted that LPT applies only to habitable residential properties, and derelict or uninhabitable properties are not captured under the LPT system.

The preliminary analysis indicates that levels of vacancy among LPT liable properties are low across all counties and lie within a range that is considered to be in line with a normal functioning housing market. The analysis also indicates that many of the reasons are given for vacancy are genuine and acceptable and that the vacancy is temporary, for example, where a property is for sale, between lettings, undergoing refurbishment, where the property is subject to a probate application or other legal proceedings, holiday homes, or in cases where the owner is in long-term care.

The Revenue analysis provides a basis for my Department to assess the merits and impact of introducing a Vacant Property Tax, and how best such a tax might be designed. This work has already commenced and I intend to bring forward proposals on a targeted measure that achieves an appropriate balance between incentivising owners of vacant habitable residential properties to bring their properties back into use, and ensuring any such tax does not arbitrarily or excessively penalise home-owners in a discriminatory way.

Question No. 309 answered with Question No. 306.

Tax Credits

Questions (310)

Paul Donnelly

Question:

310. Deputy Paul Donnelly asked the Minister for Finance the estimated cost of raising the threshold for the home care tax credit to bring added peace of mind to families who are bearing the brunt of the additional living costs brought about by inflation. [37144/22]

Written answers

Minister for Finance

I am informed by Revenue that the home carer tax credit can be claimed by couples who are married or in a civil partnership and have elected to be jointly assessed to tax, where either spouse or civil partner, the ‘home carer’, cares for one or more dependent persons.

A dependent person includes an individual who, at any time in the year of assessment, is:

- a child in respect of whom the home carer, or his or her spouse or civil partner, is in receipt of child benefit;

- aged 65 years or over; or

- permanently incapacitated by reason of mental or physical infirmity.

The dependent person must normally reside with or in close proximity to the married couple or civil partners for the relevant year of assessment. Only one credit can be claimed by a couple, regardless of the number of people being cared for.

To obtain the full tax credit (€1,600 for the 2022 year of assessment), the home carer’s income for the year must not exceed €7,200 (excluding Carer's Allowance payments made by the Department of Social Protection). In cases where the home carer’s income exceeds €7,200, the tax credit available is reduced by one half of the excess amount earned over this limit. The home carer tax credit will, therefore, not be available for the 2022 year of assessment where the home carer’s income exceeds an upper threshold of €10,400.

It is not possible to claim both the increased Standard Rate Cut-Off Point for dual income couples and the home carer tax credit. Couples may choose whichever option is more beneficial to them, based on their personal circumstances.

To answer the Deputy's specific question regarding the estimated cost of increasing the income threshold for the home carer's tax credit, as there is no data available on additional potential claimants that might qualify under an increased threshold and given that it may be more beneficial in many instances for couples to avail of the additional standard rate band granted to a second earner rather than claim this credit, it is not possible to provide an accurate estimate of the potential cost of changing the threshold values for this credit.

I am however informed by Revenue that the estimated cost of increasing the amount of the home carer tax credit itself can be found in Revenue's Ready Reckoner, available at the following link: www.revenue.ie/en/corporate/documents/statistics/ready-reckoner.pdf (See page 5)

For ease of reference of the Deputy, a €50 increase in the value of the home carer's tax credit (to increase the credit from €1,600 to €1,650) would cost €3m in the first year and €4m in a full year. Amounts other than that shown in the Ready Reckoner may be extrapolated using a straight line or pro-rata calculation.

Departmental Schemes

Questions (311)

Pauline Tully

Question:

311. Deputy Pauline Tully asked the Minister for Finance his views on the adequacy of the fuel grant for those who qualified for the disabled drivers and disabled passengers scheme given the substantial rise in the cost of fuel and the way that this has disproportionately impacted on disabled people; if he has plans to increase the set rate for petrol, diesel and liquid petroleum gas in budget 2023; and if he will make a statement on the matter. [37148/22]

Written answers

Minister for Finance

The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT (up to a certain limit) set against the purchase and use of an adapted car, and for transport of a person with specific severe and permanent physical disabilities. The Scheme also provides payment of a Fuel Grant, and an exemption from Motor Tax. 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.

The relief from Value Added Tax and Vehicle Registration Tax are generous in nature amounting to up to €10,000, €16,000 or €22,000, depending on the level of adaption required for the vehicle. The Fuel Grant Scheme covers annual payments to those incurring fuel costs in the past 12 months, up to a maximum of 2,730 litres. 2022 rates of payment are as follows.

Fuel Type	Rate per litre
Petrol	€0.636
Heavy oil	€0.535
Liquefied petroleum gas	€0.130

The Scheme is open to severely and permanently disabled persons who meet one of six 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.

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.

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.

We consider 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. A stock-taking exercise of existing transport and mobility schemes currently supporting people with disabilities is ongoing ahead of the next meeting of the group. The issue was also discussed at the most recent meeting of the NDIS Steering Group on April 13th, which included input from stakeholders.

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.

I cannot comment on any potential changes to the scheme in advance of these proposals.

Tax Code

Questions (312, 313)

Catherine Connolly

Question:

312. Deputy Catherine Connolly asked the Minister for Finance the engagement that he has had with regard to applying a reduced VAT rate for the supply of services by writers, composers and performing artists or of the royalties due to them in budget 2023; and if he will make a statement on the matter. [37189/22]

Catherine Connolly

Question:

313. Deputy Catherine Connolly asked the Minister for Finance the analysis that his Department has carried out on applying a reduced VAT rate for the supply of services by writers, composers and performing artists, or of the royalties due to them, in budget 2023; and if he will make a statement on the matter. [37190/22]

Written answers

Minister for Finance

I propose to take Questions Nos. 312 and 313 together.

As the Deputy will be aware, it is a long-standing practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.

However, the Deputy should note that section 7 of Annex III of the VAT Directive provides that the reduced rate of VAT may be applied by Member States to admission to, among other things, cinemas, theatres and concerts. However also, within the EU Directive there is provision for derogations from the general rules which allows an individual Member State to continue certain historic tax treatments. By way of special derogation from the general rule, Ireland maintains several standstill provisions and derogations, including the availability of either an exemption or application of the reduced rate of VAT of 9% to the promotion of and admissions to live musical performances (excluding dances) – the exact VAT treatment depends on whether food or drink is available for consumption.

Under Irish VAT law the supply of services by writers, composers and performing artists are subject to the standard rate of VAT, currently 23%. The providers of such services are required to register for and charge VAT where their supplies exceed €37,000 per annum, and – in line with normal VAT rules – if the recipients of the services are registered for VAT and use the supplies in the course of their taxable business activities, then the VAT charged on the supply is deductible by the recipient. Under the VAT Directive, there is no provision to permit the introduction of an exemption to the supply of services by writers, composers or performers. Section 9 of Annex III provides that Member States may apply a reduced rate to such services; however, any consideration of this possibility would need to assess the benefit of making such a change – given that the VAT charged on services supplied to a VAT-registered business is already deductible by the recipient of the supply, under the normal VAT rules.

Question No. 313 answered with Question No. 312.

Tax Yield

Questions (314)

Pearse Doherty

Question:

314. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from legislated increases in the carbon tax on 12 October 2022, 1 May 2023 and 12 October 2023, disaggregated by revenue in 2022 and 2023; and if this revenue is factored into the base for the purposes of budget 2023. [37241/22]

Written answers

Minister for Finance

I am advised by Revenue that Carbon Tax receipts arising from the increases on 12 October 2022, 1 May 2023 and 12 October 2023 in 2022 and 2023 are estimated at €17.6m and €135.7m respectively. In addition some €1.7m and €14.5m in VAT is estimated for 2022 and 2023 respectively, arising from the carbon tax increases.

Revenue from legislated increases to the carbon tax will be factored into the fiscal projections for Budget 2023.