Written Answers Nos. 213-225
213. Deputy Noel Grealish asked the Minister for Finance further to Parliamentary Question No. 414 of 8 September 2022, the status of the disabled drivers' medical board of appeal; if a new board has been appointed; when it will commence hearing appeals; the estimated timeframe to clear the backlog of appeals; and if he will make a statement on the matter. [50812/22]
View answerFollowing the resignation of all members of the previous Disabled Drivers Medical Board of Appeal, effective from 30th November 2021, two Expression of Interest campaigns have been held, seeking suitable candidates for the Board. The Department of Health leads on all actions and tasks with respect to the Expression of Interest Campaigns. Department of Finance officials provide support to the Department of Health in this matter.
The first campaign closed on 29th April however this did not result in sufficient suitable candidates coming forward. Therefore, a second round was issued with a closing date of 5th July 2022. From these two campaigns, three suitable candidates have been identified and are completing Garda vetting. Five members are legislatively required for a functional Board with a quorum of three needed for any appeal hearing; it is planned to interview two further candidates shortly.
Once these processes have been completed for all candidates the Minister for Finance will then be in a position to appoint any suitable Department of Health nominee to the Board. When the new Board is up and running, it will consider the best way of ensuring outstanding appeals are addressed as quickly as possible.
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.
214. Deputy Catherine Murphy asked the Minister for Finance the amount in totality that will be distributed from the central funds. [50817/22]
View answerI wish to inform the Deputy that information in respect of amounts distributed from the Central Fund in the current year (up to year-end September 2022) is publicly available on the Department's website as part of the Fiscal Monitor - September 2022.
215. Deputy Colm Burke asked the Minister for Finance if he will give serious consideration to include an amendment in the Finance Bill 2022 which will amend Section 84 of the Finance Act 1996 which currently gives a power to the tobacco manufacturers to set the price which retailers can charge for cigarettes; and if he will make a statement on the matter. [50922/22]
View answerTobacco Products Tax (TPT) legislation is set out in Chapter 3 of Part 2 of the Finance Act 2005 (as amended), which replaced the TPT provisions of Finance Act 1996. I understand that the Deputy is asking about Section 75 of the 2005 Act which legislates for the ascertainment of retail prices of tobacco products, which had previously been dealt with in Section 84 of the earlier Act.
The TPT provisions of Finance Act 2005 are subject to Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco, often referred to as the Tobacco Tax Directive. Article 7 of the Directive sets out that the excise duty on cigarettes shall be made up of two components: an ad valorem portion which is to be calculated using the maximum retail selling price of the product, and a second portion calculated by applying a specific rate of tax per unit of the product. Member States have no scope to alter the specific requirements set out in the Directive regarding the use of maximum retail selling prices in calculating the ad valorem portion of excise duty applying to cigarettes. Article 15 of the Directive states that manufacturers and importers of cigarettes shall be free to determine the maximum retail selling price of cigarettes. Therefore, this approach cannot be changed by a Member State.
Section 75 of Finance Act 2005 provides for the ad valorem (i.e. value based) portion of the TPT to be based on the retail price of the tobacco product. Section 75 also places an obligation on tobacco manufacturers and importers to make a declaration to Revenue detailing the maximum retail selling price for each tobacco product they manufacture or import. This information is required to ensure the ad valorem (i.e. value based) portion of the TPT is calculated correctly. Under Section 79 of the Finance Act 2005 it is an offence for a retailer to present cigarettes for sale for a higher price than that which has been declared to the Revenue Commissioners.
217. Deputy Pearse Doherty asked the Minister for Finance the average annual costs to the Central Bank of preparing, producing and publishing the National Claims Information Database; the options that are being considered by his Department with respect to the reimbursement mechanism provided in Section 11 of the Central Bank (National Claims Information Database) Act 2018; and if he will make a statement on the matter. [51036/22]
View answerTransparency on the functioning of the insurance market remains a key policy focus and represents an important part of the Government’s ongoing insurance reform agenda. Accordingly, the introduction of the National Claims Information Database (NCID) within the Central Bank of Ireland (CBI) was a key step change in improving transparency, providing information and an evidence base for policy formation.
Currently the NCID reports on private motor insurance and employers’ liability, public liability and commercial property insurance, providing information on claims, and in turn the impact these have on insurance costs. Ireland is unique in the EU in having this level of information, allowing us to analyse and understand industry-level developments.
I would note that the NCID has been well received by all sides of this House, as well as by the general public. It is a valuable resource and therefore it is important that it be sufficiently funded to ensure it continues to provide an evidence base as part of the Government’s insurance reform agenda. The fourth NCID Private Motor Report, to be published later this quarter, will contain some initial insights as to the impact of the Personal Injuries Guidelines introduced in 2021.
The NCID is underpinned by legislation, namely the Central Bank (National Claims Information Database) Act 2018 . While the CBI is responsible for the NCID, it is important to note that this is not deemed to be a “central bank task” under European law, as per the European Central Bank’s Opinion (CON/2018/43) on this legislation. Therefore, the CBI is not permitted to pay for the cost of establishing and running the NCID from its own resources. This provision is designed to ensure Member State governments do not outsource “non-bank” activities to their central banks and leave them with the associated costs.
Consequently, Section 11 of the 2018 Act requires the CBI to make Regulations to recoup the cost of the NCID by prescribing levies to be paid by insurance undertakings. These levies should not be directly charged to consumers. This provision has been in place since 2018 when passed by the Oireachtas, with industry having been aware of it.
The Central Bank is working on a regulation to establish a levy which will recoup the Bank's costs in operating the NCID. I understand that this work will be completed in the coming months. When that work is completed, the Bank will provide details on how the levy is calculated. The money raised will cover, on a retrospective basis, the set-up and design cost of both NCID databases. Furthermore, I understand that it is proposed that the ongoing running cost of the NCID publications will now be met on an annual basis.
At this point, the preparations are proceeding through the Central Bank’s internal approval processes and will be made known in the coming months. Accordingly, I am unable to comment any further until I am briefed on the outcome of the ongoing work of the Central Bank.
218. Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to instances of the Revenue Commissioners providing a cohort of firms with seven days to clear outstanding debt in the final demand stage; his views on same; and if he plans to introduce provisions in the Finance Bill 2022 to provide flexibility to firms in similar circumstances in the context of rising energy costs and the difficulties that they face in this context. [51037/22]
View answerOne of the primary functions of Revenue is the collection of tax and ensuring that all taxpayers pay the correct amounts due in a timely manner.
As the Deputy is aware, the Debt Warehousing Scheme was introduced to provide a vital liquidity support to businesses suffering a downturn due to the Covid-19 pandemic. Under the scheme, businesses can temporarily ‘park’ certain tax debts on an interest free basis until the end of this year (or until 30 April 2023 for businesses who qualified for the warehoused extension). However, to remain eligible for the Debt Warehousing Scheme, in addition to filing all returns for the warehouse periods, current liabilities must also be filed and paid on time.
Earlier this year, Revenue commenced a phased return to standard debt collection for non-warehoused debt i.e. current liabilities, which had been partially suspended since the start of the pandemic in March 2020. As part of Revenue’s standard debt collection procedure, where current taxes become overdue, a request for payment will issue with details of the tax(es) due, requesting payment within a set timeframe. The request for payment outlines the consequences of continued non-payment and affords the taxpayer up to 10 days to engage. In the absence of customer engagement, a final demand issues allowing another 7 days for the customer to engage. Where there is continued lack of engagement from the customer in response to these notices, the case is escalated for further action.
Generally, on receipt of a 7-day final demand, the majority of taxpayers take action to resolve their payment difficulty. Revenue encourages taxpayers to engage early when payment difficulties arise, particularly during the current energy costs crisis. Revenue has a strong track record of successfully working with individuals and businesses to resolve their payment difficulties. In most cases, a mutually satisfactory solution is found without resorting to enforcement action. For example, taxpayers can enter into a Phased Payment Arrangement to pay off their debt in instalments over a period of time.
The important message for taxpayers who receive these notices is to engage with Revenue at the earliest opportunity so that a mutually acceptable solution can be found to enable them work through their difficulties. I am assured that Revenue appreciates the challenge for businesses in paying their outstanding liabilities in a difficult economic and financial climate and Revenue is committed to finding solutions which are flexible, and which take account of the financial circumstances of the business concerned.
219. Deputy Bernard J. Durkan asked the Minister for Finance if a special tax credit for families with children with special needs is available in the case of a person (details supplied); and if he will make a statement on the matter. [51059/22]
View answerThe Incapacitated Child Tax Credit is available to the parent or guardian of a child who is permanently incapacitated, either physically or mentally. The qualifying criteria requires that medical evidence is provided setting out the extent of the incapacity and whether it is expected to permanently prevent the child from being able to maintain himself or herself independently when over the age of 18 years. The specific qualification criteria are outlined in Section 465 of the Taxes Consolidation Act 1997.
Revenue has confirmed that while an application for the Incapacitated Child Tax Credit has been received from the person concerned, the required supporting documentation was not attached. Revenue has contacted the person concerned to advise of the additional items required to process the application.
If the application is received with the requested documentation, and the qualifying criteria are met, the tax credit will be granted. In addition, if applicable, the credit will be applied retrospectively to the person’s tax record to the date the diagnosis was confirmed, subject to the general 4-year time limit for claiming tax credits.
Revenue further advises that the person concerned can claim tax relief for any additional health expenses that they may have incurred in respect of the child, including any relevant assessment carried out by an approved practitioner. Further information can be found at: www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/health-and-age/health-expenses/additional-health-care-expenses-for-a-child.aspx
220. Deputy Catherine Murphy asked the Minister for Public Expenditure and Reform 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. [50762/22]
View answerI wish to advise the Deputy that a deferred reply will be issued to her in respect of this Parliamentary Question, in line with Standing Order 51B.
221. Deputy Thomas Pringle asked the Minister for Public Expenditure and Reform the nature and extent of his engagements with the Taoiseach in relation to access to child benefit, the back-to-school allowance and the once-off payments for foster parents (details supplied); and if he will make a statement on the matter. [50835/22]
View answerIn carrying out my responsibilities as Minister I engage regularly with the Taoiseach on a wide range of issues, including those issues referenced here. This is particularly the case in the run-up to the Budget where extensive deliberation takes place at Government level across a number of forums, both in meetings and in general discussion. As stated in my response to your second PQ, it bears noting that the specific policy options and choices are the remit of the relevant Ministers, in this case the Minster for Social Protection and the Minister for Children Equality Disability Integration and Youth.
222. Deputy Thomas Pringle asked the Minister for Public Expenditure and Reform the possible options or changes in relation to child benefit, the back-to-school allowance and the once-off payments for foster parents as averred to in the statement by the Taoiseach (details supplied); and if he will make a statement on the matter. [50836/22]
View answerThe options for policy reform in the area of supports for parents and foster parents are the remit of the Minster for Social Protection and the Minister for Children Equality Disability Integration and Youth. Those Ministers and their officials are responsible for developing policy in those areas and they can provide further information, if needed.
223. Deputy Thomas Pringle asked the Minister for Public Expenditure and Reform if he will meet with a delegation (details supplied) prior to the passage of the Finance Bill 2023; and if he will make a statement on the matter. [50837/22]
View answerThe issues raised during the Order of Business on 5 October 2022 are, in the first instance, the policy responsibility of my colleague Minister O'Gorman in the Department of Children, Equality, Disability, Integration and Youth in the first instance. As Minister for Public Expenditure and Reform, I am responsible for the allocation of public funds, through the annual Budget process, across each area of Government spending and ensuring that expenditure is managed by Departments in line with these allocations.
I believe that Minister O'Gorman has written to the Irish Foster Care Association and I understand that he has committed to providing a single additional once-off cost of living payment in respect of each child in foster care.
The Minister for Children continues to engage with his colleagues across government to see what other supports can be put in place to assist foster carers. I understand that the Minister is due to meet with a delegation from the Irish Foster Care Association next week.
224. Deputy Catherine Murphy asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media the number of judicial reviews taken against her Department in the past ten years to date in 2022, in tabular form; if she 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 her Department as a result of judicial reviews over that time period. [50765/22]
View answerMy Department in its current configuration was established in September 2020. I am advised that there have been no judicial reviews taken against my Department in this period.
225. Deputy Fergus O'Dowd asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media if she was consulted about the appointment of a judge to review the recent allegations concerning cheating and fixing of Irish dancing competitions as revealed in a newspaper (details supplied); the extent of such consultation and or advice requested and offered by her Department, if any; when the attention of her Department was first drawn to such allegations. [50976/22]
View answerThere has been no funding regulatory or accreditation role between my Department or its agencies and the organisation to which the Deputy refers. I can also confirm that neither I as Minister nor my Department were consulted about the appointment in question. I have however welcomed reports that a retired judge has been appointed to examine these allegations. I have also written to the organisation in question to seek assurances that it is taking timely and transparent steps to restore confidence for the many families around Ireland and further afield that have a love for Irish dancing and that fairness is at the heart of all of their competitions.
