Written Answers Nos. 171-190
171. Deputy Ged Nash asked the Minister for Finance the estimated cost of regulation of the financial industry by the Central Bank for 2020 and 2019 respectively; the total amount of subvention provided by the Central Bank for both years; the estimated savings that would accrue to the Exchequer from moving the entire cost of regulation of the financial sector onto the industry in tabular form; and if he will make a statement on the matter. [38682/22]
View answerAs the Deputy may be aware the Central Bank disclose the total cost of Financial Regulation (Net Annual Funding Requirement or nAFR) in their Annual Report each year which is published on the Bank's website (link below).
The details of the 2019 and 2020 cost of Financial Regulation are as follows:
|
Year |
Cost of Regulation |
Income funded from Industry |
Subvention from Central Bank |
|
2019 |
€204.5m |
€160.0m |
€44.4m |
|
2020 |
€212.7m |
€174.4m |
€38.3m |
If industry was fully charged, there would be no subvention, however, there are certain costs (e.g. markets supervision) which it may be appropriate to continue to subvent on an ongoing basis where the costs cannot be attributed to specific firms but do relate to the orderly function of markets and the financial stability agenda.
As you will recall, in 2015, the Department of Finance and Central Bank of Ireland issued a joint public consultation on ‘Funding the cost of Financial Regulation’ (CP95).
In response to that consultation, my predecessor as Minister for Finance, Michael Noonan, agreed to a phased movement towards 100 per cent Industry Funding in order to eliminate subvention, by the taxpayer, of most regulatory costs. Since then, recovery rates have increased in stages across most industry sectors, determined on a yearly basis. In April 2019, in order to give greater clarity to industry, I approved the trajectory to bring the recovery rate of levies across most sectors to 100 per cent over the coming years. This change in policy will apply the user pays principle to the regulation of financial services.
The table below shows the planned trajectory for levy rates across all sectors.
|
Levy Year |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
2023 |
2024 |
|
Levied in |
2017 |
2018 |
2020 |
2021 |
2022 |
2023 |
2024 |
2025 |
|
ELG Banks |
100% |
100% |
100% |
100% |
100% |
100% |
100% |
100% |
|
Banks |
65% |
80% |
90% |
100% |
100% |
100% |
100% |
100% |
|
Insurance Undertakings |
65% |
80% |
90% |
100% |
100% |
100% |
100% |
100% |
|
Investment Firms & Fund Service Providers |
65% |
80% |
90% |
100% |
100% |
100% |
100% |
100% |
|
Funds |
65% |
65% |
80% |
90% |
100% |
100% |
100% |
100% |
|
Retail Intermediaries & Debt Management Co’s |
50% |
65% |
70% |
75% |
80% |
90% |
100% |
100% |
|
Moneylenders |
65% |
65% |
70% |
75% |
80% |
90% |
100% |
100% |
|
Approved Professional Bodies |
65% |
65% |
70% |
75% |
80% |
90% |
100% |
100% |
|
Bureau de Change/Money Transmitters |
65% |
65% |
70% |
75% |
80% |
90% |
100% |
100% |
|
Retail Credit/Home Reversion/Credit Servicing Firms |
65% |
65% |
70% |
75% |
80% |
90% |
100% |
100% |
|
Payment & EMoney Institutions |
65% |
65% |
70% |
75% |
80% |
90% |
100% |
100% |
|
Credit Unions |
0.1% of total assets |
0.1% of total assets |
20% |
35% |
50% |
TBC |
TBC |
TBC |
www.centralbank.ie/publication/corporate-reports/annual-reports
172. Deputy Ged Nash asked the Minister for Finance the estimated additional yield to the Exchequer from a 0.1% and a 1% increase in the stamp duty applicable to transfers of shares, stocks and marketable securities in Irish incorporated companies; and if he will make a statement on the matter. [38683/22]
View answerI am advised by Revenue that page 20 of Revenue’s Ready Reckoner can be used to estimate the yield from changes to the rate of Stamp Duty on shares. The current rate of Stamp Duty on the transfer of shares is 1% and the estimated yield from the proposed increases can be derived on a pro rata basis from the table.
The Ready Reckoner is available at this link: www.revenue.ie/en/corporate/documents/statistics/ready-reckoner.pdf
I am further advised by Revenue that, as Stamp Duty liabilities in respect of the transfer of shares are not returned separately by place of incorporation, information specifically in relation to Irish incorporated companies is not available.
173. Deputy Ged Nash asked the Minister for Finance the estimated cost to the Exchequer to reduce the interest on deferral of local property tax payments to an annual rate of 0.5% based on the latest available data in tabular form; and if he will make a statement on the matter. [38684/22]
View answerThe current annual interest charge on deferral of Local Property Tax is 3%. I am advised by Revenue that the cost of changes to this rate will depend on the time period of deferral. However, based on current deferrals, the annual cost of the reduction outlined by the Deputy is estimated by Revenue to be in the region of €0.1 million.
The rate of interest was examined in the context of the LPT 2019 Review which recommended retaining the previous rate of 4%. The reduced rate of interest recognises that the circumstances in which a person defers the tax charge are very different from those where the property owner simply fails to pay the tax. A review of the interest rate also took place in 2021, in advance of the LPT revaluation. The review took account of the Covid initiative on the warehousing of tax debts, in respect of which a reduced interest rate of 3% applies for late payment of outstanding liabilities. In the interests of consistency and fairness, the Government decided to reduce the LPT deferral rate to 3% and this was provided for in the Finance (Local Property Tax) (Amendment) Act 2021. The 3% rate applies to any LPT that is deferred on or after 1 January 2022.
174. Deputy Ged Nash asked the Minister for Finance the estimated additional yield that would accrue from a dividend withholding tax rate of 41% on all dividends paid by REITs and IREF respectively in tabular form; and if he will make a statement on the matter. [38685/22]
View answerAn Irish Real Estate Fund (IREF) is an investment undertaking where 25% or more of the value of that undertaking is made up of Irish real estate assets. Generally IREFs must deduct a 20% withholding tax on distributions to non-resident investors, and further taxation is a matter for their country of residence. Certain categories of investors such as pension funds, life assurance companies and other collective investment undertakings are generally exempt from having IREF withholding tax applied provided the appropriate declarations are in place. Non-resident investors from treaty resident countries may be able to reclaim some part of IREF withholding tax if the relevant tax treaty allows for this. Irish resident investors are not subject to the IREF withholding tax as they are already subject to 41% exit tax on income/gains from funds.
A Real Estate Investment Trust (REIT) is a quoted company, used as a collective investment vehicle to hold rental property. The function of the REIT framework is not to provide an overall tax exemption but rather to facilitate collective investment in rental property by removing a double layer of taxation which would otherwise apply on property investment via a corporate vehicle. REITs are publicly listed companies - therefore distributions are dividends within the scope of Dividend Withholding Tax (DWT), which applies at a rate of 25%. REITs are obliged to distribute at least 85% of profits annually. Irish resident investors are liable to tax at their marginal rates on dividends received, with a credit for the DWT deducted. Non-Irish resident investors are subject to DWT at 25%. Those resident in treaty-partner countries may be able to reclaim some of this DWT under the relevant tax treaty.
The Deputy should note that, as outlined above, IREFs are not required to operate DWT in the same manner as REITs. The IREF withholding tax is charged at 20% and operates separately to DWT.
I am advised by Revenue that the yield from changes in the rates of withholding taxes on REITs and IREFs would be dependent on the level of future distributions by these entities. There is no basis available to provide an accurate estimate of these future distributions. Furthermore, as set out above, investors resident in treaty-partner countries may be able to reclaim some of the REIT DWT or IREF withholding tax deducted, by reference to an agreed distribution rate in the relevant bi-lateral treaty. In such cases, there would be no net Exchequer yield from an increase in the withholding tax rates as treaty relief would reduce the net tax back to the existing agreed rate.
However, the Deputy may be interested to note the information published on IREFs in the Revenue statistical report titled Corporation Tax – 2021 Payments and 2020 Returns which is available at the following link: www.revenue.ie/en/corporate/documents/research/ct-analysis-2022.pdf.
Table 18 in the report provides information in respect of IREFs based on returns filed with Revenue. Due to the low number of REITs operating in Ireland and Revenue’s obligation to observe confidentiality, I am advised by Revenue that equivalent information in respect of REITs cannot be provided.
175. Deputy Ged Nash asked the Minister for Finance the cost to the Exchequer of claims for each individual item of allowable expenses against rental income based on the most recent data in tabular form; the cost to the Exchequer of claims from non-residential landlords; and if he will make a statement on the matter. [38687/22]
View answerI am advised by Revenue that, as tax liability is calculated based on the combination of all incomes, reliefs, credits and deductions, it is not possible to provide an exact tax cost for each individual item of allowable expenses. However, in order to estimate tentative costs, it is possible to identify the amounts claimed under each item and apply an average marginal rate of tax. The average marginal rate of tax is the average rate across all taxpayer types and is not confined to those with a rental income.2018 is the latest year for which complete fully analysed data are available. The table below sets out the estimated 2018 tax cost of the allowable expenses against rental income, separated into each individual item as declared on tax returns and further separated into residential and non-residential properties. These costs are based on the amounts claimed regardless of the rental income. If the rental income was lower than the expenses declared, then the full cost of each item would not accrue. The costs outlined in the table can be taken as broadly indicative of an estimated yield for a given year should these claims be excluded.
|
Expense category |
Residential properties €m |
Non-residential properties €m |
|
Repairs |
87 |
15 |
|
Interest |
97 |
47 |
|
Section 23 relief |
1.7 |
N/A |
|
Pre-letting expenditure |
0.6 |
N/A |
|
Leasing of farmland |
N/A |
28 |
|
Other |
123 |
40 |
I am further advised by Revenue that equivalent information for 2019 will be published on its website in the coming weeks.
177. Deputy Ged Nash asked the Minister for Finance the estimated yield to the Exchequer from an annual levy on insurance firm profits at a rate of 1%; and if he will make a statement on the matter. [38690/22]
View answerAt the outset, it is important to note there are various levies and contributions in existence on insurance premiums. These serve different, defined purposes with some having been in place for a number of years. I should also state that there are no plans to discontinue them at this time. These are briefly detailed below.
The 2 per cent Insurance Compensation Fund (ICF) levy is the only pure "levy" charged on insurance premiums. This is charged to fund the ICF, which covers the cost of claims in this State where an insurer goes into liquidation. This levy was in place from 1984 to 1992 and was reintroduced in January 2012. It currently applies at a rate of 2 per cent of premiums received on all non-life insurance policies and its purpose is primarily to repay the Exchequer for funding the administration of Quinn Insurance. As there is still a significant amount owing to the State, the levy is likely to be applied for most of the remainder of this decade.
Separately, while there is not a 1 per cent insurance levy, the Deputy may be referring to the stamp duty charged on life insurance premiums, which is occasionally described as a levy. However, this is recorded to the Exchequer as a tax receipt jointly with a separate 3 per cent stamp duty charged on certain non-life premiums. As such, it is not possible to differentiate both distinctly. Information on Stamp Duty yields, which includes these Life Assurance and Non-Life Insurance Levy components from 2010 onwards, can be found on the Revenue website statistics page: www.revenue.ie/en/corporate/documents/statistics/receipts/stamp-duty-receipts.pdf. However, since 2010 the total amount collected under these specific stamp duties has totaled c.€1.8 billion.
Finally, the Deputy may wish to note the Motor Insurers Insolvency Compensation Fund (MIIC Fund) is a contribution equivalent to 2 per cent of gross motor premiums, which is provided by motor insurers. This is not considered a levy as the decision rests with the insurance companies as to how this is financed i.e. either through absorbing it or passing it onto consumers. This ensures the compensation levels payable from the ICF for third party motor insurance claims as a result of a motor insurer insolvency is now aligned with that where a motorist is in a collision with an unidentified or uninsured driver.
The contribution rate is subject to an annual review by me in my role as Minister of Finance. Currently, it is expected to continue for a number of years.
179. Deputy Ged Nash asked the Minister for Finance the estimated cost to the Exchequer of the removal and relocation expenses in 2018 and 2019 respectively in tabular form; and if he will make a statement on the matter. [38692/22]
View answerI am advised by Revenue that employers who pay employees’ removal and relocation expenses are required to keep relevant records for a period of at least 6 years. However, as there is no reporting requirement in relation to this provision, there are no data available on which to estimate the tax foregone.
180. Deputy Ged Nash asked the Minister for Finance the estimated additional revenue that would be raised from an additional charge on €100 on second or more properties (details supplied); and if he will make a statement on the matter. [38693/22]
View answerI am advised by Revenue that, as information on income is not required on Local Property Tax returns, it is not possible to provide an accurate estimate of the impact of an additional charge on second or more properties linked to income. The Deputy may wish to note that the yield in respect of second and multiple properties is published at:
www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx.
181. Deputy Ged Nash asked the Minister for Finance the estimated additional revenue which would be raised from reducing the non-principal private residence charge at a rate of €200 or €500, respectively in tabular form; and if he will make a statement on the matter. [38694/22]
View answerFollowing clarification with the Deputy's office, I understand the question relates to the estimated additional revenue that would be raised from introducing a non-principal private residence charge.
I am advised by Revenue that the estimated additional revenue which would be raised from an annual contribution charge of €200 or €500 respectively per non-principal private residence, is €46m and €115 respectively.
182. Deputy Ged Nash asked the Minister for Finance the estimated yield from an increase in the 12.5% rate for trading profits by either 0.5% or 1%, to increase the 25% rate for non-trading profits by 1%, 2% or 5% in tabular form; and if he will make a statement on the matter. [38695/22]
View answer183. Deputy Ged Nash asked the Minister for Finance the estimated gains that would accrue to the Exchequer over the years 2021 to 2025 from the introduction of a minimum effective corporation tax rate of 12.5% and 15%, respectively in tabular form; and if he will make a statement on the matter. [38696/22]
View answerI propose to take Questions Nos. 182 and 183 together.
Ireland’s corporate tax regime has been built on certainty and predictability, and the 12.5% corporation tax rate on trading income has been a cornerstone of that regime for almost 20 years. This stability has enabled companies to plan long-term investments in Ireland, generating employment and increasing economic activity.
The Deputy will be aware that Ireland signed up to the OECD Two Pillar agreement in October 2021, including the agreement of a global minimum effective rate of 15% for in-scope entities. Before joining the OECD Two Pillar agreement in 2021, I ensured that Ireland would continue to be able to offer a 12.5% rate for businesses out of scope of the agreement, i.e. businesses with revenues less than €750m. This means that over 95% of companies operating in Ireland are outside of the scope of the global minimum effective tax rate of 15% and they will continue to be taxed at the 12.5% rate.
On a straightforward, mathematical basis there would be a large theoretical yield from increasing the 12.5% trading rate of corporation tax (with a smaller theoretical yield for the non-trading 25% rate). However, as has been demonstrated in research published by my Department and the ESRI, it is likely that such changes would lead to lower levels of economic activity, behavioural changes in the locational decisions of multinational companies and employment in the multinational sector. In turn, this would be expected to result in reductions in tax revenues across a number of tax heads. Therefore, it is not possible to accurately or robustly estimate the potential yield from rate increases of this nature.
With regard to effective rates of tax, analysis undertaken by the Department of Finance (co-authored by an independent academic), a separate report undertaken by the Comptroller and Auditor General and Revenue’s annual analyses of corporation tax payments and returns, all using the most appropriate methodology, confirm that the overall effective rate of corporation tax paid by corporations in Ireland is between 10% and 11%. While this percentage is lower than the 12.5% headline rate, this can be attributed to the availability of a small number of targeted tax measures that may lower the effective rate of corporation tax paid in Ireland.
As signatories to the OECD Two Pillar agreement, Ireland is now working towards the introduction of the 15% global minimum effective rate by end 2023. While this will increase the tax rate for in-scope companies, it is important to recognise that this is only one element of the Two Pillar agreement. Any projected changes to corporation tax yields following implementation must therefore also take into account Pillar One, which provides for a reallocation of certain profits to market jurisdictions. Ireland signed up to the OECD Two Pillar agreement in October 2021 in the knowledge that there would be a net cost in terms of reduced tax revenues. However, the agreement will have broader benefits in that implementation is expected to bring much needed stability to the international tax framework after the turbulence and uncertainty in recent years, allowing companies the certainty to plan investments and focus on core business activities.
My Department’s current estimate of the cost of joining this agreement is in the region of €2 billion annually, albeit that it remains very difficult to accurately estimate the impact at this stage.
The decision to join the global agreement was not taken lightly but I firmly believe this agreement brings a unique opportunity to reframe the international taxation architecture which has largely remained in place for almost a century
184. Deputy Holly Cairns asked the Minister for Finance his views on providing fully accessible changing places and toilet facilities open to the public in all buildings which his Department owns and public bodies and agencies under his remit to offer people with disabilities and carers a network of equipped spaces to take care of personal hygiene, in safety and comfort.; and if he will make a statement on the matter. [38718/22]
View answerAt the present time, my Department’s offices are not publicly accessible, and therefore do not provide access to such facilities. However, I fully support the drive to providing fully accessible changing places and toilet facilities to people with disabilities and their carers. Such a network of equipped spaces will allow them to take care of personal hygiene, in a safe, comfortable and dignified manner. This should extend to the inclusion of all publicly-accessible Government buildings.
In respect of the bodies under the aegis of my Department that own their premises, the Central Bank of Ireland’s building at North Wall Quay, Dublin 1, has a Visitor Centre, Reception and Tellers area that is available to the public. The public will also have limited access to the Central Bank’s new Mayor Street building once opened. These areas have fully accessible, non-gendered toilet facilities in addition to separate male and female facilities. The Central Bank of Ireland does not currently offer public changing facilities.
185. Deputy Holly Cairns asked the Minister for Finance the way that his Department and public bodies and agencies under his remit are implementing action 32 of the National Disability and Inclusion Strategy 2017-2021 (details supplied). [38736/22]
View answerMy Department actively engages with a range of stakeholders in the delivery of its objectives including representatives from the community and voluntary sector and from groups representing people with disabilities, and regularly reviews and refreshes its stakeholder engagement structures to ensure there is a broad level of engagement across sectors.
An example of this is the National Economic Dialogue, an important consultation mechanism used to inform economic and social policy development in the context of the annual budgetary cycle. It provides a deliberative forum for stakeholders to participate in an open and inclusive exchange on the competing economic and social priorities facing the Government. The Dialogue is hosted jointly by my Department and the Department of Public Expenditure and Reform. Representatives of a variety of community, voluntary and environmental groups participate along with stakeholders from business, trade unions, research institutes and the academic community. Members of the Committee on Budgetary Oversight represent the Oireachtas through their participation in the event. The sessions are structured to maximise the opportunities for stakeholders to actively engage with the Ministers for Finance and Public Expenditure and Reform and their Ministerial colleagues as well as senior officials.
My Department has an appointed Disability Liaison Officer who works closely with the National Disability Authority to ensure that the Department is fully compliant with its obligations under the Disability Act 2005. All reasonable accommodation requests by staff with disabilities have been expedited fully and promptly.
The Department’s website, (www.gov.ie/finance.ie ), internal intranet and the Build to Share programmes (ePQ, eSubmission, eCorrespondence etc), which are used by staff in the course of their work, all have software to aid the visually impaired. A ‘loop’ system’ is in place in the Department’s Whitaker Conference Room for the hearing impaired.
My Department regularly holds “Power Hours” (awareness presentations for staff) in the areas of Autism; Dyslexia in the Workplace and supports the annual International Day of People with Disabilities.
The following is the position in relation to relevant bodies under the aegis of my Department:
The Central Bank of Ireland actively engages with people with disabilities through a number of fora. Its internal employee resource group, the Bankability Network, is responsible for providing support to employees with disabilities, raising awareness among staff of disability issues and attracting prospective employees with disabilities to the Bank. The Bank engages with the Bankability Network on relevant matters to ensure colleagues with disabilities are provided with an opportunity to contribute on these issues. Within the past year, the Bankability network hosted various events promoting disability awareness and the network contributed to the Staff Diversity Newsletter. By promoting disability awareness and making every effort to provide an environment to do so, the Bank is creating an environment that employees will feel comfortable to disclose their disability in order for it to provide the support and/or accommodations they may require. The Bank has a Diversity and Inclusion Working Group which provides an opportunity for members to inform and contribute to its overall Disability and Inclusion agenda, and has an internal Disability Taskforce in place that is responsible for coordinating and overseeing compliance with disability legislation. The Bank engages with external organisations to support the employment of persons with disabilities. It continues to engage with the Association for Higher Education Access and Disability (AHEAD) on the facilitation of Willing Able Mentoring (WAM) work placements, ring-fencing roles on its graduate programmes for those who apply via WAM. The Bank participates in various events and workshops including AHEAD’s annual careers event for students and graduates with disabilities.
The Financial Services and Pensions Ombudsman (FSPO) is committed to the priorities set out in the National Disability Inclusion Strategy 2017-2021 (NDIS). The accessibility of its services for people with disabilities and the consideration of wider human rights and equality issues related to the FSPO’s functions form a key commitment within its current 3-year Strategic Plan, “Connecting and Innovating”. In particular, in relation to Action 32 of the NDIS, the FSPO has committed to reviewing its key projects over the lifetime of the Strategic Plan through a human rights and equality lens which will involve disability-proofing its services and may include consultation, as appropriate. In 2021, the FSPO conducted an open public consultation process to inform the development of its Strategic Plan.
The Office of the Revenue Commissioners is fully committed to providing excellent service to all individuals. As part of that commitment, Revenue provides a network of trained Access Officers who are available to assist customers with disabilities. To ensure the quality of this service is maintained to the highest standards, Access Officers receive ongoing training in disability awareness and equality, guided by material published by the National Disability Authority and the Irish Human Rights and Equality Commission. Revenue also works with Sign Language Interpreting Service (SLIS), the national sign language interpreting service for Ireland, to provide a free Irish sign language interpreting service to customers with hearing disabilities. Revenue is committed to achieving the compliance standards set out under the European Union (Accessibility of Website and Mobile Applications of Public Sector Bodies) -Regulations 2020. Revenue ensures that its website (revenue.ie) and its online services (ROS, myAccount, LPT Online) meet all of the Level AA Success Criteria of the Web Content Accessibility Guidelines (WCAG) 2.1 - www.w3.org/TR/WCAG21/. Revenue is currently working closely with the National Disability Authority on an in-depth website accessibility review.
186. Deputy Cormac Devlin asked the Minister for Finance if he will consider introducing tax relief for owner-occupiers and social landlords of defective apartments in budget 2023; if he will consider making any recommendations from the working group retrospective to allow property owners who have carried out works in the recent past to access the scheme; and if he will make a statement on the matter. [38766/22]
View answerAs the Deputy has noted, the Minister for Housing, Local Government and Heritage has established an independent Working Group to examine the issue of defective housing. Officials from my Department participate on this Working Group. The objectives of the group are to identify the scope of relevant significant defects in housing, to evaluate the scale of housing affected, to propose a means of prioritising defects, to evaluate the cost of remediation, to recommend appropriate mechanisms for resolving defects and, to consider financing options in line with the Programme for Government commitment to identify options for those impacted by defects to access low-cost, long-term finance.The final report of the Working Group is due shortly, and I will consider any recommendations that might envisage tax expenditures in the light of my Department's Tax Expenditure Guidelines. These are clear that a tax-based intervention should only be considered where it would be more efficient than a direct expenditure measure.The introduction of such measures is a matter that would fall to be considered in the context of Budget 2023 and the subsequent Finance Bill. Therefore, at this point, any intervention along the lines mentioned by the Deputy would seem to be premature.
187. Deputy Holly Cairns asked the Minister for Finance the steps that he is taking to provide excise relief for small and medium producers of fermented beverages made from honey and fruit. [38771/22]
View answerAs indicated in the Budget speech of 12 October 2021, it is planned to bring forward legislative provisions in Finance Bill 2022 to introduce a 50% excise relief to micro producers of cider. However, as Article 13a of the relevant EU legislation (2020/1151) is structured differently to what is already permitted for small beer producers (under Article 4), the existing relief in Irish legislation for beer cannot be simply extended to cider. It will be necessary to provide a separate new relief, which would be similar in concept but different in detail. To this end, the Department of Finance and Revenue are engaging with industry and working to bring forward a new relief broadly modelled on the existing relief arrangements for beer but compatible with the amended EU legislation for the forthcoming Finance Bill.
The scope of the relief will be subject to a Budget decision. As the Deputy will be aware, it is a longstanding 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.
188. Deputy Noel Grealish asked the Minister for Public Expenditure and Reform when the updated flood maps for the Carnmore and Claregalway areas will be published; and if he will make a statement on the matter. [38238/22]
View answerI am advised by my officials that the consultant appointed to design the Claregalway Flood Relief Scheme is currently producing updated flood maps following the completion of this flood relief scheme. It is currently envisaged that this updated mapping will be completed towards the end of 2022.
189. Deputy Michael Ring asked the Minister for Public Expenditure and Reform the salary of four roles within his Department (details supplied); and if he will make a statement on the matter. [38301/22]
View answerOfficeholders are paid a salary as a TD/Senator plus an additional salary in respect of the specific Office held. Accordingly, the following additional salary costs are provided by my Department.
Minister: €82,730
Minister of State: €40,464
Further details in relation to Oireachtas members and Office Holders’ pay are published by my Department at www.gov.ie/en/publication/a8bc7-pay-of-oireachtas-members-and-office-holders/.
Pay details for Secretaries General (at Level I, II and III) and Assistant Secretary posts are published by my Department at www.gov.ie/en/circulars/. In line with Circular 15/2022, the salary for the Secretary General of the Department of Public Expenditure and Reform is currently €237,500 and the current Assistant Secretary rates are as follows:
PPC Rate: €145,283 - €151,885 - €159,042 - €166,194
Non-PPC Rate: €138,019 - €144,292 - €151,088 - €157,886
190. Deputy Catherine Murphy asked the Minister for Public Expenditure and Reform the way in which he represented that there is a constitutional impediment to extending the retrospective benefit of the reversal of the burden of proof with respect to causation to whistle-blowers who have cases before the courts (details supplied). [38316/22]
View answer196. Deputy Mairéad Farrell asked the Minister for Public Expenditure and Reform if there is no constitutional justification for failing to provide for the extension of the evidential protections of European Union directive 2017/1937 reversal of the burden of proof with respect to causation to those whistle-blowers with litigation currently before the courts (details supplied); and if he will make a statement on the matter. [38456/22]
View answer197. Deputy Mairéad Farrell asked the Minister for Public Expenditure and Reform if he will examine a matter (details supplied). [38457/22]
View answer198. Deputy Mairéad Farrell asked the Minister for Public Expenditure and Reform his views on a matter (details supplied). [38459/22]
View answer211. Deputy Mairéad Farrell asked the Minister for Public Expenditure and Reform his views on a case (details supplied). [38783/22]
View answerI propose to take Questions Nos. 190, 196, 197, 198 and 211 together.
I am not in a position to comment on individual cases before the courts.
The Protected Disclosures (Amendment) Bill 2022 provides for a significant overhaul of the framework of legal protections for whistleblowers provided by the Protected Disclosures Act 2014. It also provides for the transposition of Directive (EU) 2019/1937 on the protection of persons who report breaches of Union law. The Bill provides for enhanced protections, notably:
- the extension of the existing protections of the Protected Disclosures Act 2014 to a wider cohort including volunteers, shareholders, persons belonging to the administrative, management or supervisory body of an undertaking, and persons going through a recruitment process or in pre-contractual negotiations,
- reversal of the burden of proof during proceedings at the Workplace Relations Commission and the courts,
- access to interim relief at the Circuit Court against penalisation, and
- providing for criminal penalties for penalisation.
Following a recommendation in the pre-legislative scrutiny report and at Second Stage in the Dáil in February of this year, I signalled my intent to consider how to make provision for retrospective protection where possible. At each stage when this Bill has been considered, I have updated members of the House on progress in this regard, and my commitment to go as far as possible to provide retrospective protection, where possible, to persons who have reported relevant wrongdoing within the meaning of the Act prior to the Bill's forthcoming enactment. In light of my instruction to provide retrospective protection as broadly as possible, the amendments required careful consideration by my officials in conjunction with the Office of the Attorney General. The amendments introduced at Committee Stage in the Seanad fulfil the commitment I gave to the Houses on this matter.
The amendments I have introduced provide that a worker who reports a relevant wrongdoing before the Bill is enacted but suffers penalisation after the Bill is enacted is entitled to the enhanced protections of the amended legislation, including the reversal of burden of proof in civil proceedings at the Workplace Relations Commission (WRC) and the courts.
The amendments further provide that a worker (as defined in the 2014 Act) who reports a relevant wrongdoing and suffers penalisation before the Bill is enacted but has not initiated proceedings at the WRC or the courts will be entitled to the reversal of the burden of proof in such proceedings. I am satisfied in light of my Department’s engagement with the Office of the Attorney General that it is not possible to apply those changes to existing proceedings, since that would involve interfering with already existing litigation. To seek to apply new rules to cases where proceedings have already issued would be unfair and give rise to legal issues. This is especially so where there is already a Court decision in place.
