Written Answers Nos. 336-350
336. Deputy Ged Nash asked the Minister for Finance the estimated yield from increasing the bank levy rate to 100% or to 157% and 200% respectively in tabular form; and if he will make a statement on the matter. [39897/22]
View answerSection 126AA of the Stamp Duties Consolidation Act 1999 provides for a levy on certain financial institutions (known as the “Bank Levy”). Since its introduction in 2003, the Bank Levy has been extended on several occasions and it currently applies to the end of 2022.
The Bank Levy is calculated by reference to the amount of deposit interest retention tax (“DIRT”) paid in a specified base year. I am advised by Revenue that for 2022, the applicable rate is 308% of DIRT paid in 2019. It is expected that the Bank Levy will yield approximately €87 million for 2022. The 2022 Bank Levy will be paid on or before 20 October 2022.
The Deputy may be aware that Section 60 of the Finance Act 2021 excludes KBC Bank Ireland plc and Ulster Bank Ireland DAC from the Bank Levy. In addition, any deposits that transfer from KBC or Ulster Bank to other financial institutions during 2022 are not considered when calculating the levy payable by those financial institutions for 2022. As I noted earlier the current rate is 308%. If the applicable rates for 2022 were 100%, 157% or 200% the approximate Bank Levy yield for 2022 would be as set out in the following table:
|
Bank Levy Rate % |
100% |
157% |
200% |
|
Approximate Yield |
€28.2m |
€44.3m |
€56.4m |
337. Deputy Noel Grealish asked the Minister for Finance further to Parliamentary Question Nos. 372 and 415 of 14 June 2022, the current status of the Disabled Drivers Medical Board of Appeal; if a new Board has been appointed; when outstanding appeals will be heard; and if he will make a statement on the matter. [39933/22]
View answer347. Deputy Michael Lowry asked the Minister for Finance further to Parliamentary Question No. 306 of 12 July 2022, if he will provide an envisaged timeframe for when a review of applications received through the second expression of interest campaign will be completed given that he has confirmed that the campaign recently closed on 5 July 2022 and that the selection process is ongoing; when the new disabled drivers medical board of appeal will be in place; and if he will make a statement on the matter. [40124/22]
View answer351. Deputy Niamh Smyth asked the Minister for Finance the status of a primary medical certificate appeal for a person (details supplied); and if he will make a statement on the matter. [40198/22]
View answer352. Deputy Niamh Smyth asked the Minister for Finance if he will provide an update on the appeal of a person (details supplied); and if he will make a statement on the matter. [40206/22]
View answer377. Deputy Michael Creed asked the Minister for Finance when he expects that the board will be reconstituted and applicants appealing a decision on their primary medical certificate may have their cases heard; and if he will make a statement on the matter. [40723/22]
View answerI propose to take Questions Nos. 337, 347, 351, 352 and 377 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.
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 and is in a position to re-commence appeal hearings. Assessments for the primary medical certificate, by the HSE, are continuing to take place.
I also 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. No further meetings have yet taken place as the Department, as part of overall Government efforts, has been responding to the needs of Ukrainian refugees.
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.
338. Deputy Ged Nash asked the Minister for Finance the date of publication for the 2022 Tax Strategy Group papers; and if he will make a statement on the matter. [39942/22]
View answerAs the Deputy will be aware, the Tax Strategy Group (TSG) is in place since the early 1990’s and is chaired by the Department of Finance with membership comprising senior officials and political advisers from a number of Civil Service Departments and Offices.
Papers on various options for tax policy changes are prepared annually by Department of Finance officials. The TSG is not a decision making body and the papers produced by the Department are simply a list of options and issues to be considered in the Budgetary process. Any papers relating to PRSI and social welfare issues are also prepared for the Group by the Department of Employment Affairs and Social Protection.
This year's meeting of the TSG was held on 12 July. I would expect that the papers will be published soon.
339. Deputy Peadar Tóibín asked the Minister for Finance the amount spent on traditional and online advertising by his Department in each of the past ten years and to date in 2022, in tabular form. [39954/22]
View answerThe information requested by the Deputy is set out in the table below.
|
Year |
Description |
Amount |
|
2012 |
Recruitment of Chief Economist, Head of Banking Policy and Secretary General of the Department of Finance in the Sunday Times, Sunday Business Post, Irish Times and Financial Times |
€33,167.68 |
|
Notices/Advertisements re Anglo, INBS and Credit Institutions Stabilisation Act as required by EU Directive in Irish media (Irish Times and Irish Examiner) |
€14,255.06 |
|
|
2013 |
Recruitment of Chief Finance and Operations Officer in Sunday Times, Sunday Business Post, ACCA and ACA e-zine |
€5,205.95 |
|
Recruitment for position of Economist in the Irish Times |
€3,795.68 |
|
|
Notices of the Official Languages Act and Scheme in Foinse |
€687.42 |
|
|
2014 |
Recruitment for the position of Head of International & EU Division in the Sunday Business Post and Sunday Times online |
€2,787.41 |
|
Notice re: winding up of SAT/ICAROM (Insurance Corporation of Ireland) in Irish Daily Mail |
€130.18 |
|
|
Creative strategy, production and burst 1 of campaign to increase awareness of the Supporting SME online tool on social media |
€27,683.70 |
|
|
2015 |
Advertisement for the position of Governor of the Central Bank |
€12,300.00 |
|
Local Property Tax Review advertisements in Irish Times, Irish Independent and Irish Examiner |
€7,181.56 |
|
|
Campaign to increase awareness of the Supporting SME online tool on social media |
€50,519.18 |
|
|
2016 |
Mortgage Arrears Communication Campaign |
€73,136 |
|
Switch Your Bank* |
€24,682 |
|
|
Outside Broadcasting of National Economic Dialogue |
€17,657 |
|
|
SME online tool |
€11,987.14 |
|
|
2017 |
Switch Your Bank* |
€717,746 |
|
Outside Broadcasting of National Economic Dialogue |
€17,657 |
|
|
Information notice re: Beneficial Ownership |
€2,408 |
|
|
Graphic Design: Public Awareness Campaign |
€480 |
|
|
Switch Your Bank* |
€73.80 |
|
|
European Financial Forum |
€24.60 |
|
|
SME online tool |
€13,569.72 |
|
|
2018 |
Switch Your Bank* |
€405,900 |
|
Outside Broadcasting of National Economic Dialogue |
€13,616 |
|
|
Board Recruitment |
€1,707 |
|
|
Irish Language Notice (The Department's Irish Language Scheme) |
€1,240 |
|
|
Irish Language Notice (The Department's Irish Language Scheme) |
€983 |
|
|
SME online tool |
€3,860.90 |
|
|
2019 |
Vacancy for Governor of Central Bank of Ireland |
€12,300 |
|
Switch Your Bank* |
€2,066.40 |
|
|
2020 |
Irish Language Notice (The Department's Irish Language Scheme) |
€815.07 |
|
Switch Your Bank* |
€2,066.40 |
|
|
2021 |
Switch Your Bank* |
€3,018.95 |
|
Vacancy for Appeals Commissioner in the Tax Appeals Commission |
€1,353 |
|
|
Public Consultation for Commission on Taxation and Welfare |
€28,858.93 |
|
|
2022 (to date) |
Public Consultation for Commission on Taxation and Welfare |
€23,102.09 |
*The cost of the Switch your Bank campaign is fully recoupable by AIB and Permanent TSB (up to 2021) in the context of their restructuring plans. These costs relate to a Public awareness campaign as part of a range of competition measures agreed with the European Commission to raise awareness and promote customer switching of financial products. The Department of Finance facilitates this campaign as part of its remit to ensure that consumers are protected within the financial sector in Ireland and to ensure a healthy level of competition.
340. Deputy Peadar Tóibín asked the Minister for Finance if his Department has spent money or sought external assistance with Departmental, Ministerial public relations;and if so, the cost; and the name of the agencies, consultants and companies involved in each of the past ten years and to date in 2022, in tabular form. [39972/22]
View answerThe information requested by the Deputy in relation to public relations costs incurred by my Department in the past ten years is set out in the table below. For the years 2012 – 2014 and 2018, no such costs were incurred by my Department.
|
Year |
Agencies, consultants and companies |
Cost |
|
2015 |
Carr Communications |
€110,154 |
|
2016 |
Switch Your Bank website hosting 2016 – Language Communication * |
€24,682 |
|
2017 |
Mediavest Ltd t/a Spark Foundry |
€2,870.54 |
|
2019 |
Switch Your Bank website hosting 2019 – Language Communication * |
€2,066.40 |
|
2019 |
Daniel J Edelman Ireland Limited |
€24,395 |
|
2020 |
Daniel J Edelman Ireland Limited |
€4,879 |
|
2020 |
Switch Your Bank Website hosting 2020 – Language Communication * |
€2,066.40 |
|
2021 |
Switch Your Bank Website hosting 2021 – Language Communication * |
€3,018.95 |
|
2021 |
David Curtin & Co. Ltd. |
€369 |
|
2022 (to date) |
Switch Your Bank Website hosting 2021 – Language Communication |
€2,109.45 |
*All expenditure on the Switch your Bank Website hosting prior to 2022 was fully recoupable from AIB and PTSB
341. Deputy Peadar Tóibín asked the Minister for Finance the number of legal cases brought against his Department in each of the past ten years and to date in 2022; and if he will make a statement on the matter. [39990/22]
View answerIt is not possible to provide this information requested in the time available because the Minister is named as a party on a large number of proceedings which seek damages from the State, without being directly involved in the running of the litigation in circumstances where another Minister may take the leading role in respect of providing instructions on the issue. The Chief State Solicitor's Office or the State Claims agency, as Government solicitor, absorbs the cost of representing the Department.
A list of particularly sensitive litigation relevant to the Minister for Finance is prepared on a regular basis by the Office of the Attorney General. As of June 2022, there are eight cases included in the list of sensitive litigation for which I am the primary respondent.
342. Deputy Peadar Tóibín asked the Minister for Finance the amount spent by his Department on legal costs or legal services in each of the past ten years and to date in 2022, in tabular form. [40008/22]
View answerThe legal costs were not collated centrally until recent times. Below is a tabulated form of legal cost or services incurred by the Department of Finance in recent years:
|
Year |
Cost ( € ) |
|
January to 20th July 2022 |
151,606.37 |
|
2021 |
267,325.37 |
|
2020 |
1,097,383.18 |
|
2019 |
314,934.2 |
|
2018 |
988,336.68 |
|
2017 |
1,668,980.46 |
|
2016 |
347,797.58 |
|
2015 |
1,944,739.88 |
|
2014 |
1,602,092.54 |
|
2013 |
2,904,473.77 |
|
2012 |
3,219,030.31 |
Please note, a search of official records indicates expenditure on legal fees incurred by the Shareholding & Financial Advisory Division from 2012 to 2019 while 2020 to date reflects the total legal cost for the Department of Finance. The legal fees for 2022 are not finalised and are subject to revision at year end, but represent the fees collated as of July 20th.
343. Deputy Peadar Tóibín asked the Minister for Finance the amount spent by his Department on the procurement of office space and furniture and office IT equipment in each of the past ten years and to date in 2022. [40026/22]
View answerI wish to advise the Deputy that no new office space has been procured, purchased or rented by my Department. The matter of securing office accommodation is the responsibility of the Office of Public Works.
With regard to office equipment for my Department in the past 10 years, to date, such expenditure amounts to some €1.92m. This relates to furniture-related items and the annual expenditure is outlined below.
|
Year |
Office Furniture & Fittings Spend |
|
2012 |
€57,794.47 |
|
2013 |
€3,104.43 |
|
2014 |
€28,873.36 |
|
2015 |
€165,252.31 |
|
2016 |
€437,587.07 |
|
2017 |
€230,234.91 |
|
2018 |
€222,974.04 |
|
2019 |
€206,775.29 |
|
2020 |
€262,229.90 |
|
2021 |
€288,528.41 |
|
2022 |
€25,012.36 |
|
Total |
€1,928,366.55 |
The ICT related expenditure figures as requested by the Deputy are outlined below in tabular format by year. This is based on the expenditure as per our financial reporting systems.
|
Year |
ICT Expenditure Amount |
|
2012 |
€12,328.66 |
|
2013 |
€4,710.76 |
|
2014 |
€797.04 |
|
2015 |
€8,937.14 |
|
2016 |
€322,024.69 |
|
2017 |
€63,199.10 |
|
2018 |
€71,055.41 |
|
2019 |
€134,048.02 |
|
2020 |
€211,962.46 |
|
2021 |
€210,833.59 |
|
2022 |
€47,427.99 |
|
Total |
€1,087,324.86 |
344. Deputy Peadar Tóibín asked the Minister for Finance the number of times that he embarked on visits to foreign countries on behalf of the State since the formation of the Government; the geographical location of each visit; the number of days that he spent abroad on such trips; the dates upon which each trip took place; and the associated travel and accommodation costs which were incurred by his Department in relation to each trip in tabular form. [40044/22]
View answerThe information requested by the Deputy is in the table below. As all travel and accommodation costs associated with my role as President of the Eurogroup are recoupable from the Council of the EU, my Department did not incur such costs for the relevant trips listed.
With the exception of two trips to London in September 2021 and March 2022, I was travelling on each occasion in my capacity as President of the Eurogroup.
The trip to London on 4th-5th September 2021 was to attend a British-Irish Association conference at Oxford University. While the trip incurred a travel cost as indicated below, there was no charge for my accommodation on campus. The travel costs incurred for the Brussels/London trip in March 2022, which included the official visit to London for St Patrick’s Day, are recoupable from the Council of the EU. The cost of my accommodation in London is included in the table below.
|
No. of Trips |
Location |
No. of Days |
Dates |
Travel & Accommodation costs incurred by the Department of Finance |
|
1 |
Vienna/Berlin |
4 |
09/09 - 12/09/2020 |
0 |
|
1 |
Paris/Brussels |
4 |
09/12 – 12/12/2020 |
0 |
|
1 |
Lisbon |
3 |
20/05 – 22/05/2021 |
0 |
|
1 |
London |
3 |
03/06 – 05/06/2021 |
0 |
|
1 |
Brussels |
1 |
25/06/2021 |
0 |
|
1 |
Brussels |
2 |
11/07 – 12/07/2021 |
0 |
|
1 |
Larnaca/Athens |
3 |
22/07 – 24/07/2021 |
0 |
|
1 |
London |
2 |
04/09 – 05/09/2021 |
Travel: 355.96 GBP |
|
1 |
Zagreb/Ljubljiana |
3 |
09/09 – 11/09/2021 |
0 |
|
1 |
Luxembourg |
2 |
04/10 – 05/10/2021 |
0 |
|
1 |
Brussels |
3 |
07/11 – 09/11 2021 |
0 |
|
1 |
Rome |
2 |
11/11 – 12/11/2021 |
0 |
|
1 |
Paris |
2 |
29/11 – 30/11/2021 |
0 |
|
1 |
Brussels |
4 |
05/12 – 08/12/2021 |
0 |
|
1 |
Amsterdam/Brussels |
2 |
16/12 – 17/12/2021 |
0 |
|
1 |
Berlin/Munich/Riga/Vilnius |
5 |
09/01 – 13/01/2022 |
0 |
|
1 |
Brussels |
2 |
17/01 – 18/01/2022 |
0 |
|
1 |
Madrid |
1 |
07/02/2022 |
0 |
|
1 |
Paris |
4 |
24/02 – 27/02/2022 |
0 |
|
1 |
Amsterdam/Tallinn/Helsinki |
3 |
02/03 – 04/03/2022 |
0 |
|
1 |
Paris |
2 |
10/03 – 11/03/2022 |
0 |
|
1 |
Brussels/London |
6 |
13/03 – 18/03/2022 |
Travel: 0 Accommodation: 852 GBP |
|
1 |
Brussels |
1 |
25/03/2022 |
0 |
|
1 |
Luxembourg |
1 |
04/04/2022 |
0 |
|
1 |
Paris |
3 |
04/05 – 06/05/2022 |
0 |
|
1 |
The Hague/Bonn |
2 |
18/05 – 19/05/2022 |
0 |
|
1 |
Brussels |
2 |
23/05 - 24/05/2022 |
0 |
|
1 |
Washington DC |
5 |
01/06 – 05/06/2022 |
0 |
|
1 |
Luxembourg |
3 |
15/06 – 17/06/2022 |
0 |
|
1 |
London |
2 |
22/06 – 23/06/2022 |
0 |
|
1 |
Brussels |
2 |
23/06 – 24/06/2022 |
0 |
345. Deputy Michael Lowry asked the Minister for Finance if his attention has been drawn to a pre-Budget 2023 submission from an organisation (details supplied) asking that an 6% annual vacant property tax is imposed on vacant and derelict properties in Budget 2023; and if he will make a statement on the matter. [40074/22]
View answerIn advance of the Budget, as Minister for Finance I receive a large number of pre-budget submissions on a wide range of issues.
These can range from highly detailed and developed proposals for specific changes to existing taxes, reliefs, exemptions and allowances to more straightforward requests, for example, to increase the single person tax credit. Many submissions contain proposals across a range of taxes and allowances that are of particular relevance to the sector in which the person or representative organisation operates. Some are from individuals describing their personal circumstances to place their proposals in context.
The Deputy will be aware that many representative organisations publish their pre-budget submissions on their websites and see it as part of their communication strategy with their members. The vast majority of these pre-budget submissions are sent electronically to my office in the Department of Finance and this is the preferred method of receipt.
My office had not received the Hardware Association Ireland budget submission when this PQ was put down. Nonetheless, its contents will be considered in the context of the forthcoming Budget.
Addressing vacancy and dereliction, and maximising the use of the existing housing stock, is a priority objective of the Government. Housing for All outlines a suite of measures aimed at addressing vacancy in a coordinated, robust manner, and specifically includes an 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. This information included whether the properties were unoccupied at 1 November 2021, the reason why and whether they (the properties) had been vacant for 12 months or more. Vacancy data on LPT returns has not been verified by Revenue and was collected for informational purposes only. It should be noted that LPT applies only to habitable residential properties, and is not applied in respect of derelict or properties no longer in use, or suitable for use, as a dwelling. 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.
I consider that the primary objective of a vacant property tax would be to increase the supply of homes for rent or purchase to meet demand rather than increasing tax revenues. The Revenue analysis provides a basis for my Department to assess the merits and impact of introducing a Vacant Residential 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.
346. Deputy Michael Lowry asked the Minister for Finance if his attention has been drawn to a pre-budget 2023 submission from an organisation (details supplied) that is calling for an overhaul of the dental tax relief scheme in Budget 2023; and if he will make a statement on the matter. [40117/22]
View answerI can confirm that I have received the pre-budget submission of the organisation to which the Deputy refers.
The contents will be considered in the context of the forthcoming Budget and 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.
348. Deputy Marc Ó Cathasaigh asked the Minister for Finance the figures of both successful and unsuccessful applications for the living cities initiative; if he will provide a breakdown of the cost to the Exchequer by city for each of the years 2019, 2020 and 2021; and if he will make a statement on the matter. [40160/22]
View answer350. Deputy Colm Burke asked the Minister for Finance if he will confirm whether the living city initiative scheme will be extended beyond the current closing date of 31 December 2022; and if he will make a statement on the matter. [40192/22]
View answerI propose to take Questions Nos. 348 and 350 together.
The Living City Initiative (LCI) is a scheme of property tax incentives provided for in sections 372AAA to 372AAD of the Taxes Consolidation Act 1997. It offers income or corporation tax relief for qualifying expenditure incurred in the refurbishment and conversion of qualifying residential and commercial buildings located within ‘Special Regeneration Areas' in Cork, Dublin, Galway, Kilkenny, Limerick and Waterford.
There are three distinct types of relief available under the Initiative. These are:
- owner-occupier residential relief;
- rented residential relief; and
- commercial or retail relief
Applications are required to be made to the relevant Local Authority under the owner-occupier and rented residential elements of the LCI scheme. Applications to the local authority are not required to be made under the commercial element of the scheme.
Revenue obtains information from the Local Authorities in respect to the total number of applications received by them. Based on the most recent information received by Revenue, the number of total applications per eligible city since the introduction of the scheme are as follows:
|
Local Authority |
Number of applications |
|
Cork |
111 |
|
Dublin |
176 |
|
Galway |
<10 |
|
Kilkenny |
18 |
|
Limerick |
37 |
|
Waterford |
70 |
It is not possible to break these applications down by year due to the low number of claimants and the need to protect taxpayer confidentiality. It is also not possible, with the data provided to Revenue, to break these applications down into successful and unsuccessful applications.In relation to a breakdown of the tax cost by property location, I am advised by Revenue that, due to the low number of claimants and the need to protect taxpayer confidentiality, it is not possible to provide a breakdown by property location. However, the Deputy will wish to note that information in relation to the overall cost of the scheme is available on the Revenue website for the years 2013 to 2018, the latest year for which fully analysed data are available, at
www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/property-reliefs.pdf.
The data for the scheme, to the extent that they are available, are set out below:
Living City Initiative
|
Tax Year |
Amount claimed (€m) |
Maximum tax cost* (€m) |
Number of claimants |
|
2018 |
0.5 |
0.2 |
27 |
|
2017 |
0.4 |
0.2 |
23 |
|
2016 |
0.5 |
0.2 |
15 |
|
2015 |
0.5 |
0.2 |
13 |
|
2014 |
0.2 |
0.1 |
N/A |
|
2013 |
0.1 |
0.0 |
N/A |
*assumed at 40% for IT and 12.5% for CT.
The LCI is due to sunset on 31 December 2022 and a review of the Initiative is currently being undertaken by my Department. Ultimately, the future of the LCI beyond its current sunset date is a matter that will fall to be considered by Government in the light of the findings of this review and in the context of the Budget 2023 and Finance Bill 2022 process.
349. Deputy Marc Ó Cathasaigh asked the Minister for Finance the figures of both successful and unsuccessful applications for all property tax relief schemes; if he will provide a breakdown of the cost to the Exchequer by county for each of the years 2019, 2020 and 2021; and if he will make a statement on the matter. [40161/22]
View answerI am advised by Revenue that it publishes on its website information giving the details, the number of claimants and the estimated tax cost of a range of property-based tax reliefs up to 2018. Further details for 2019 and 2020 will be added to this publication in the coming weeks, while data for 2021 will be available next year once tax returns for 2021 have been received and processed. Taxpayers who are eligible to claim these tax reliefs do so on their annual tax return and therefore Revenue does not hold information in relation to unsuccessful applications.
In relation to a breakdown of the tax cost of property-based tax reliefs, the tax returns do not capture the location of the property for most of these reliefs. Instead, the table below provides a breakdown of the tax cost by the address of the taxpayer claiming the relief, for both 2019 and 2020. Data for 2021 will be available next year once tax returns for 2021 have been received and processed.
|
County |
Cost 2019 €m |
Cost 2020 €m |
|
Carlow |
0.6 |
0.5 |
|
Cavan |
1.4 |
1.4 |
|
Clare |
1.8 |
1.9 |
|
Cork |
7.4 |
6.3 |
|
Donegal |
0.7 |
0.5 |
|
Dublin |
15.8 |
10.5 |
|
Galway |
3.3 |
2.3 |
|
Kerry |
3.1 |
3.0 |
|
Kildare |
1.6 |
1.1 |
|
Kilkenny |
1.8 |
1.7 |
|
Laois |
0.9 |
0.9 |
|
Leitrim |
1.2 |
1.2 |
|
Limerick |
2.9 |
2.2 |
|
Longford |
1.7 |
1.1 |
|
Louth |
0.4 |
0.2 |
|
Mayo |
1.6 |
1.1 |
|
Meath |
1.8 |
1.6 |
|
Monaghan |
0.3 |
0.3 |
|
Offaly |
1.6 |
1.3 |
|
Roscommon |
1.9 |
1.7 |
|
Sligo |
1.5 |
1.0 |
|
Tipperary |
2.3 |
1.7 |
|
Waterford |
3.1 |
1.5 |
|
Westmeath |
1.2 |
1.4 |
|
Wexford |
1.2 |
1.0 |
|
Wicklow |
1.6 |
4.2 |
|
Total |
63 |
52 |
