Written Answers Nos. 198-212
198. Deputy Michael Ring asked the Minister for Transport if plans for the new metro will have consequences for the environmentally sensitive area of St. Stephen's Green; if a plan or biodiversity audit has been drawn up to protect this area; and if he will make a statement on the matter. [50963/22]
View answerA substantial amount of work was undertaken by TII in selecting the preferred station location at St. Stephen's Green, including extensive public consultation and subsequent redesign and relocation. A public consultation took place from 22 March to 11 May 2018 along the full length of the route and almost 8,000 submissions were received and considered by Transport Infrastructure Ireland (TII). A further round of public consultation on the route took place between 26 March and 21 May 2019, with over 2,000 submissions received. Following the submission of the railway order planning application by TII to An Bord Pleanála on 30 September, project documentation can be viewed at: www.metrolinkro.ie
The preferred MetroLink station will have a short-term impact on approximately 5% of the eastern interior of St. Stephen's Green. All other options assessed either impacted more of the park and/or were more expensive and/or took longer to construct. MetroLink. Related works within the perimeter boundary of the park for the preferred option compare more favourably to the previously approved Railway Order for Metro North, where approximately 30% of the park was to be impacted. Of the overall 9.2 hectares of the park, less than 1% is required for the permanent footprint of the preferred option for MetroLink.
The Environmental Impact Assessment Report for MetroLink is available to view online at the dedicated MetroLink Railway Order website above and written submissions on the plans can be made to An Bord Pleanála until 25 November.
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has statutory responsibility for the planning and development of public transport infrastructure in the Greater Dublin Area which includes, in conjunction with TII, MetroLink.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a more detailed direct reply to the specific issues raised. Please contact my private office if you do not receive a reply within 10 days.
199. Deputy Éamon Ó Cuív asked the Minister for Transport if he intends ensuring quads, commonly used in hill areas as a substitute for tractors, given they are more agile on hills than tractors, are considered agricultural vehicles for vehicle tax purposes; and if he will make a statement on the matter. [50996/22]
View answerAt present, quad bikes must either be taxed at the private rate or the general haulage tractor rate of motor tax. There are no plans to change this position.
The basis of assessment for a private quad vehicle is that it must be in use for private, domestic or pleasure purposes and the tax is, accordingly, gauged on engine capacity. If, on the other hand, the vehicle is being used to haul another vehicle or trailer it then becomes taxable at the general haulage tractor rate, which currently is €333 per annum.
It should also be noted that a vehicle is not required to be taxed if it is for use exclusively other than in a public place.
200. Deputy Éamon Ó Cuív asked the Minister for Transport if he intends changing the law to ensure members of farm families who commonly use their vehicles for farm purposes but are not the registered owner or lessee of land, and where these vehicles otherwise comply with all regulations in relation to commercial vehicle tax registration, are able to register their vehicles as commercial vehicles; and if he will make a statement on the matter. [50997/22]
View answerThere are no plans currently to amend motor tax legislation in relation to the goods rate of motor tax.
Motor tax is based on both the construction and use of a vehicle. Where someone applies for their vehicle to be taxed at the goods rate, the vehicle must be constructed or adapted as a goods vehicle and used solely for the carrying of goods in the course of trade or business.
Under Article 3 of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 (SI 385 of 1992), a licensing authority must be satisfied that the motor tax paid is appropriate for the vehicle concerned.
It is up to the applicant to demonstrate an entitlement to a particular motor tax rate for their vehicle. For the goods rate of motor tax, required documentation may include a certificate of commercial insurance, a tax clearance certificate, evidence of registration for tax or VAT or other appropriate documentation to show the applicant is in trade or business.
201. Deputy Kathleen Funchion asked the Minister for Transport if he will consider working with the Department of Children, Equality, Disability, Integration and Youth to distribute high-visibility jackets to children arriving to Ireland from Ukraine, given the number of children walking on unfamiliar roads as the evenings become darker; and if he will make a statement on the matter. [51019/22]
View answerWhile the distribution of high viz vests and similar road safety items is a matter for the Road Safety Authority (RSA), I understand that in relation to the specific issue raised in the Deputy's question, the RSA has been quite active in this area.
I understand that the RSA, has upon request provided high viz material to a number of the venues where Ukrainian people have been staying. This has included not only provision of high viz material but also visits by members of the Authority's Education team who have delivered tailored education sessions for various age groups.
For further detail, I have referred the Deputy's question to the Authority for direct reply. I would ask the Deputy to contact my office if a response is not received within 10 days.
202. Deputy James O'Connor asked the Minister for Transport if he will provide details regarding the use of private operators for school transport (details supplied); and if he will make a statement on the matter. [51042/22]
View answerIn relation to the requirement to have a Public Service Vehicle Licence in place for an application for a Road Passenger Transport Operator Licence, I have asked my officials in the Road Transport Operator Licensing Unit of the Department to liaise directly with the applicant in this case to clarify and progress the issue.
Regarding the insurance requirements for the Public Service Vehicle Licence, this is not a matter for the Department of Transport. The Public Service Vehicle Licence is issued by An Garda Síochána. It should, of course, be noted that any vehicle included in an application for a Road Passenger Transport Operator Licence must be appropriately insured.
203. Deputy Bernard J. Durkan asked the Minister for Transport the extent to which measures to alleviate traffic congestion in Celbridge, County Kildare are in hand at present, with particular reference to road and footpath realignment and extra or new bridges required, all of which are necessary to facilitate existing and future housing development; and if he will make a statement on the matter. [51048/22]
View answerAs Minister for Transport, I have responsibility for the policy and overall funding in relation to transport measures. In recent years we have seen a significant increase in Active Travel spending around the country which is aimed primarily at encouraging modal shift away from private cars and towards walking and cycling, ultimately resulting in an easing of traffic congestion among other aims.
€289 million was allocated to the National Transport Authority (NTA) in 2022 to fund walking and cycling around the country, including over €13.5 million to Kildare County Council. The NTA works with the local authorities to determine funding for specific projects and oversees their development.
Noting the NTA's role in the matter, I have referred your question to that agency for a more detailed reply in relation to planned works in Celbridge. Please advise my private office if you do not receive a reply within 10 working days.
204. Deputy Bernard J. Durkan asked the Minister for Transport the total amount raised in each of the past five years from toll charges and penalties on the M50 and separately in respect of each of the other roads currently tolled; and if he will make a statement on the matter. [51051/22]
View answerAs Minister for Transport I have responsibility for overall policy and funding in relation to the national roads programme. Under the Roads Acts 1993-2015, the operation and management of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. Therefore, matters relating to the day to day operations regarding national roads, including toll roads and the establishment of a system of tolls, are within the remit of TII. More specifically, the statutory power to levy tolls, to make toll bye-laws and to enter into agreements with private investors are vested in TII under Part V of the Roads Act 1993 (as amended).
With regard to the payment mechanism associated with toll operations, it is in fact a contractual obligation which incorporates a traffic guarantee mechanism. Therefore, the contracts for the privately-operated toll schemes are commercial agreements between TII and the Public Private Partnership (PPP) concessionaires concerned.
Noting the above position, I have referred the question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.
205. Deputy Paul McAuliffe asked the Minister for Transport the amount that has been spent on the active travel investment programme to date; the amount that has been spent on construction and consultancy fees; and if he will make a statement on the matter. [51084/22]
View answerAs Minister for Transport, I have responsibility for the policy and overall funding in relation to Active Travel. €289 million was allocated to the National Transport Authority (NTA) in 2022 to fund walking and cycling around the country. The NTA works with the local authorities to determine funding for specific projects and oversees their development.
Noting the NTA's role in the matter, I have referred your question to that agency for an up-to-date, detailed reply . Please advise my private office if you do not receive a reply within 10 working days.
206. Deputy Gary Gannon asked the Minister for Transport when the services of the independent experts, RINA, for residents on the MetroLink project are due to be completed; and if there will be independent expert advice for residents during the enabling works and construction works. [51089/22]
View answerTransport Infrastructure Ireland (TII) has undertaken a significant amount of work to decide the preferred route for MetroLink and the concerns and considerations of residents along the route have played an important role in this. A public consultation took place from 22 March to 11 May 2018 along the full length of the route and almost 8,000 submissions were received and considered by TII. A further round of public consultation on the route took place between 26 March and 21 May 2019, with over 2,000 submissions received. Following the submission of the railway order planning application to An Bord Pleanála by TII on 30 September, written submissions on the plans can also be made to An Bord Pleanála until 25 November.
TII and the National Transport Authority (NTA) recognise that some aspects of the Railway Order process are quite technical and have set up a process to assist residents’ groups in interpreting technical designs, drawings, etc. and formulating their responses. Independent experts, RINA, will review the Environmental Impact Assessment Report (EIAR) on behalf of the residents’ groups and help the residents in preparing their Railway Order submissions.
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The NTA has statutory responsibility for the planning and development of public transport infrastructure in the Greater Dublin Area which includes, in conjunction with TII, MetroLink.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a more detailed direct reply to the specific issues raised. Please contact my private office if you do not receive a reply within 10 days.
207. Deputy Louise O'Reilly asked the Minister for Finance if gyms and sports clubs qualify for the temporary business energy support scheme. [50815/22]
View answer212. Deputy Joe Flaherty asked the Minister for Finance if dentists, doctors, physiotherapy practices and so on will be eligible for the energy supports for businesses announced in budget 2023 (details supplied). [50809/22]
View answerI propose to take Questions Nos. 207 and 212 together.
I indicated in my Budget speech that I would be introducing a Temporary Business Energy Support scheme (TBESS) to assist businesses with their energy costs over the winter months. The scheme is being designed to be compliant with the EU state aid temporary crisis framework and will need to be approved by the EU Commission in advance of making payments.
The scheme will be administered by the Revenue Commissioners and will operate on a self-assessment basis. It will be available to tax compliant businesses that are chargeable to tax under Case I of Schedule D where they meet the eligibility criteria. This means that, for example, gyms, hotels, retail shops, pubs, restaurants, cinemas, entertainment venues, food and drinks suppliers, farmers, etc. would be within the scope of the scheme.
The scheme will also be available to certain charities and sporting bodies who carry on a trade, the profits from which would be chargeable to tax under Case I of Schedule D but for an available income tax or corporation tax exemption. In such circumstances, the support will be available in respect of energy costs associated with those trading activities. This means that, where a sports club is established for the sole purpose of promoting athletic or amateur games and is an approved body for the purposes of section 235 of the Taxes Consolidation Act 1997, it will be eligible for support under the scheme in respect of its trading activities.
Businesses that do not carry on a trade, and would generally be regarded as a profession taxable under Case II of Schedule D, are not currently included in the scheme. Any decision regarding the extension of the scope of the scheme would be a matter for the Finance Bill.
It is proposed that the scheme will operate by comparing the average unit price for the relevant bill period in 2022 with the average unit price in the corresponding reference period in 2021. If the increase in average unit price is more than 50% then the threshold has passed and the business is eligible for support under the scheme. A business who has not seen an increase of 50% over the period will not be eligible for the scheme. Once eligibility criteria are met, the support for businesses will be calculated on the basis of 40% of the amount of the increase in the bill amount. A monthly cap of €10,000 will apply and an overall cap will apply on the total amount a business can claim in accordance with the State Aid Temporary Crisis Framework.
The operational details of the scheme are being worked through by officials and will be available soon.
208. Deputy Catherine Murphy asked the Minister for Finance the number of judicial reviews taken against his Department in the past ten years to date in 2022, in tabular form; if he will indicate in the reply the body and-or person that initiated judicial review proceedings; the number of judicial reviews that remain open and-or active; and the totality of costs incurred by his Department as a result of judicial reviews over that time period. [50756/22]
View answerIt has not been possible in the time available to compile all the information requested by the Deputy. However, a response will be compiled and forwarded to the Deputy in writing.
209. Deputy Fergus O'Dowd asked the Minister for Finance his views on concerns raised by a person (details supplied) in respect of the upcoming changes to benefit-in-kind, which are of great concern to the many recipients who believe it will force them from the scheme from 2023 due to the expected increase in payments and the current cost-of-living crisis; and if he will make a statement on the matter. [50786/22]
View answer210. Deputy Pearse Doherty asked the Minister for Finance if he has considered delaying the introduction of the new benefit-in-kind regime for company vehicles to be introduced in 2023, given the wider context of the rising cost of living; and if he will make a statement on the matter. [50789/22]
View answer216. Deputy Richard O'Donoghue asked the Minister for Finance if his attention has been drawn to the increase benefit-in-kind recipients will have in January 2023 due to the new calculations by the Revenue Commissioners (details supplied); and if he will make a statement on the matter. [50933/22]
View answerI propose to take Questions Nos. 209, 210 and 216 together.
At the outset, the Deputy should note that recent Government policy has focused on strengthening the environmental rationale behind company car taxation. Until the changes I brought in as part of the Finance Act 2019, Ireland’s vehicle benefit-in-kind regime was unusual in that there was no overall CO2 rationale in the regime. This is despite a CO2 based vehicle BIK regime being legislated for as far back as 2008 (but never having been commenced).
In Finance Act 2019, I legislated for a CO2-based BIK regime for company cars from 1 January 2023. From that date the amount taxable as BIK remains determined by the car’s original market value (OMV) and the annual business kilometres driven, while new CO2 emissions-based bands will determine whether a standard, discounted, or surcharged rate is taxable. The number of mileage bands is reduced from five to four. EVs will benefit from a preferential rate of BIK, ranging from 9 – 22.5% depending on mileage. Fossil-fuel vehicles will be subject to higher BIK rates, up to 37.5%. This new structure with CO2-based discounts and surcharges will incentivise employers to provide employees with low-emission cars.
I am aware there have been arguments surrounding the mileage bands in the new BIK structure as they can be perceived as incentivising higher mileage to avail of lower rates, leading to higher levels of emissions. In fact, the rationale behind the mileage bands is that the greater the business mileage, the more the car is a benefit to the company rather than its employee (on average); and the more the car depreciates in value, the less of a benefit it is to the employee (in years 2 and 3) as the asset from which the benefit is derived is depreciating faster. Mileage bands also ensure that cars more integral to the conduct of business receive preferential tax treatment.
I believe that better value for money for the taxpayer is achieved by curtailing the amount of subsidies available and building an environmental rationale directly into the BIK regime. It was determined in this context that reforming the BIK system to include emissions bands provides for a more sustainable environmental rationale than the continuation of the current system with exemptions for electric vehicles (EVs). This will bring the taxation system around company cars into step with other CO2-based motor taxes as well as the long-established CO2-based vehicle BIK regimes in other member states.
In addition to the above and in light of government commitments on climate change, Budget 2022 extended the preferential BIK treatment for EVs to end 2025 with a tapering mechanism on the vehicle value threshold. This BIK exemption forms part of a broader series of very generous measures to support the uptake of EVs, including a reduced rate of 7% VRT, a VRT relief of up to €5,000, low motor tax of €120 per annum, SEAI grants, discounted tolls fees, and 0% BIK on electric charging.
This new BIK charging mechanism was legislated for in 2019 and was announced as part of Budget 2020. I am satisfied that this has provided a sufficient lead in time to adapt to this new system before its implementation in 2023.
211. Deputy Bríd Smith asked the Minister for Finance if the names of the companies that access the temporary business energy support scheme will be published by his Department; the timeframe for same; and if he will make a statement on the matter. [50800/22]
View answerI indicated in my Budget speech that I would be introducing a Temporary Business Energy Support scheme (TBESS) to assist businesses with their energy costs over the winter months. The scheme is being designed to be compliant with the EU state aid temporary crisis framework and will need to be approved by the EU Commission in advance of making payments. This framework provides for the publication of certain information about recipients.
The TBESS will be open to businesses that carry on a Case I trade, are tax compliant and have experienced a significant increase in their natural gas and electricity costs. The scheme will be administered by the Revenue Commissioners and will operate on a self-assessment basis. It is proposed that the scheme will operate by comparing the average unit price for the relevant bill period in 2022 with the average unit price in the corresponding reference period in 2021. If the increase in average unit price is more than 50% then the threshold has passed and the business is eligible for support under the scheme. A business who has not seen an increase of 50% over the period will not be eligible for the scheme. Once eligibility criteria are met, the support for businesses will be calculated on the basis of 40% of the amount of the increase in the bill amount. A monthly cap of €10,000 per trade will apply and an overall cap will apply on the total amount a business can claim in accordance with the State Aid Temporary Crisis Framework.
Where a business meets all of the criteria for the scheme, they may apply for support under the scheme subject to the applicable caps.
The operational details of the scheme are being worked through by officials and will be available soon.
