Eoin Ó Broin
Question:207. Deputy Eoin Ó Broin asked the Minister for Transport if he intends to extend the validity of current NCT certificates, given the delays in accessing tests in a timely manner. [2827/23]
View answerNational Car Test
Questions (207, 218)
Paul Murphy
Question:218. Deputy Paul Murphy asked the Minister for Transport if he will instruct the RSA to ensure successful NCTs are valid for 12 months from the date the test took place in relation to reports regarding delays with NCT test appointments (details supplied); and if he will make a statement on the matter. [3161/23]
View answerWritten answers
I propose to take Questions Nos. 207 and 218 together.
Under the European Directive 2014/45/EU on periodic roadworthiness tests for motor vehicles and their trailers, Ireland, like all other EU Member States, is obliged to adhere to the minimum specified intervals for carrying out periodic roadworthiness inspections on motor vehicles. This is given effect in Irish law by means of the Road Traffic (National Car Test) Regulations 2017 (S.I. No. 415/2017), as amended.
Regulation 3(2) of the 2017 Regulations provides that the initial test due date for a vehicle is determined using the date of registration of that vehicle and subsequent test due dates fall on anniversaries of that date. Accordingly, all test due dates are predetermined based on the date of registration of a vehicle and any certificate issued for that vehicle will be valid only to the test due date which falls after the certificate is issued. Award of a certificate does not legally entitle the vehicle owner to the subsequent 12 months from the date of testing.
EU Member States cannot unilaterally postpone the date that a test is due to match the date of testing and so extend the validity of certificates without a derogation from the EU Commission. The only occasion where such a derogation has been granted to EU States was under Regulation (EU) 2020/698 in direct response to the COVID-19 crisis in 2020, when test centres were closed to combat the spread of the virus. A permanent change to the date of testing was applied to certain vehicles in 2020 as a result of the suspension of testing under the Road Traffic (National Car Test) (Amendment) Regulations 2020. Certificates for vehicles which have had the extension applied are also valid only to the next test due date.
Permitting the validity of NCT Certs to be extended without inspection would place the State in breach of our obligations under EU law and may negatively impact road safety should the vehicle in question be unsafe to drive.
I am advised that customers seeking test appointments may contact the NCTS directly, by calling 01-4135992, or may avail of the priority waiting list function via the NCT website, www.ncts.ie. In the majority of cases, vehicle owners on the priority waiting list are provided with an appointment within 30 days.
Driver Test
Questions (208)
Paul Kehoe
Question:208. Deputy Paul Kehoe asked the Minister for Transport if he is aware the waiting times for driving tests in County Wexford have increased from ten to 21 weeks since September 2022; and, if so, the measures being put in place to reduce this waiting time; and if he will make a statement on the matter. [2865/23]
View answerWritten answers
The Road Safety Authority (RSA) has statutory responsibility for the operation of the national driving test and deals with all application and scheduling matters. I have therefore referred the specific part of the question related to test waiting times in County Wexford to the Authority for direct reply. I would ask the Deputy to contact my office if a reply is not received within 10 days.
On the broader issue of driver testing delays, I am informed that the current increase in demand for driving tests and the time to invitation for learner drivers has a number of contributing factors which include: an increase in learner permits in circulation which has grown by about 30% since Q3 2019; increased capacity in the Driver Theory Test when the service resumed post Covid-19 pandemic and an increase in Advanced Driving Instructors capacity to deliver lessons to learner drivers which has increased the volume of learners becoming eligible and ready to take their actual test.
I would like to assure the Deputy that the RSA is making every effort to address this issue. The Authority conducted a review of the current and evolving needs of the driver testing service in 2022, following which my Department sanctioned an increase in the permanent driver tester headcount from 100 to 130. I am informed that the RSA is currently deploying a number of successful candidates across the driver testing service, with a focus on geographical areas with the longest waiting lists. It is expected that the remainder will be deployed by Q1 2023. The RSA has assured me that they are keeping the situation under constant review and the Authority will report back to my Department on the steps being taken to continue to reduce waiting times. If sanction requests for further increases in driver testers are received, my Department will evaluate them promptly.
A referred reply was forwarded to the Deputy under Standing Order 51.
Driver Test
Questions (209)
Ruairí Ó Murchú
Question:209. Deputy Ruairí Ó Murchú asked the Minister for Transport the number of driving tests cancelled by the Road Safety Authority in all test centres in each of the months June to December 2022, in tabular form; the reason for the test cancellations by the RSA; and if he will make a statement on the matter. [2887/23]
View answerWritten answers
The Road Safety Authority (RSA) has statutory responsibility for the operation of the national driving test. Consequently, the Authority deals with all application and scheduling matters. My department does not have access to the information requested.
I have therefore referred the 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.
A referred reply was forwarded to the Deputy under Standing Order 51.
Departmental Funding
Questions (210)
Cathal Crowe
Question:210. Deputy Cathal Crowe asked the Minister for Transport if he will consider a proposal (details supplied) to provide supplementary funding to Clare County Council for essential road works. [2891/23]
View answerWritten answers
The improvement and maintenance of regional and local roads is the statutory responsibility of each local authority, in accordance with the provisions of Section 13 of the Roads Act 1993. Works on those roads are funded from local authorities' own resources supplemented by State road grants. The initial selection and prioritisation of works to be funded is also a matter for the local authority.
The major cuts to funding for regional and local roads during the post 2008 recession resulted in the build-up of a substantial backlog of works across the country. The estimated cost of the backlog is in excess of €5 billion. Because of the pressures on the regional and local road network, approximately 90% of available Exchequer grant assistance to local authorities for regional and local roads is being directed to maintenance and renewal works rather than for new roads or for road realignments.
The Department's grant funding for the maintenance of regional and local roads is allocated to local authorities on a pro-rata basis, determined mainly by the length of the regional and local road network in the county. The Department appreciates that, within the overall parameters set for the grant programme, local authorities might need to target funding at particular problem areas and there is sufficient flexibility in the structure of the grant programme to allow for this. It is also open to each local authority to allocate its own resources to priority areas.
Allocations for 2023 will be notified to local authorities as soon as possible.
Rail Network
Questions (211)
Chris Andrews
Question:211. Deputy Chris Andrews asked the Minister for Transport if he could request an update from Iarnród Éireann on the four DART+ projects (West, South West, Coastal North and Coastal South) along with an update relating to the proposed construction of a new DART station at Woodbrook-Sruthán na Coille. [2962/23]
View answerWritten answers
As the Deputy may be aware, the National Transport Authority (NTA) has statutory responsibility for the planning and development of public transport infrastructure in the Greater Dublin Area, including the proposed station at Woodbrook and, in consultation with Iarnród Éireann, the planning and implementation of the DART+ Programme.
Noting the NTA's responsibility in this matter and the specific issues raised by the Deputy, I have referred the Deputy's questions to the NTA for a more detailed reply. Please contact my private office if you do not receive a reply within 10 days.
A referred reply was forwarded to the Deputy under Standing Order 51
Rail Network
Questions (212)
Chris Andrews
Question:212. Deputy Chris Andrews asked the Minister for Transport if he will seek an update from the relevant authority in relation to the proposed expansion of the Luas green line; if extending the line beyond the currently proposed northern terminus at Charlestown to as far as Dublin Airport has been considered; and if a feasibility study of this has been carried out. [2965/23]
View answerWritten answers
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, including the development of new light rail infrastructure.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.
A referred reply was forwarded to the Deputy under Standing Order 51
Driver Test
Questions (213)
Emer Higgins
Question:213. Deputy Emer Higgins asked the Minister for Transport To ask the Minister for Transport, in view of the shortage of drivers for public service vehicles and the knock-on impact on commuters, if driving test applications for these essential workers can be prioritised by the Road Safety Authority; and if he will make a statement on the matter. [2969/23]
View answerWritten answers
The Road Safety Authority (RSA) has statutory responsibility for the operation of the National Driving Test. In this capacity, the Authority deals with all test applications and scheduling matters. I have no power to intervene in individual cases.
However, I understand that the Authority has been engaging with the Public Service Operators and their trainees' applications are being prioritised given the current driver shortages.
Driver Test
Questions (214)
Emer Higgins
Question:214. Deputy Emer Higgins asked the Minister for Transport given the shortage of drivers for public service vehicles and the knock-on impact on commuters, if a letter of competence can be provided to these drivers upon the passing of their test to enable them to drive buses for public transport while they are awaiting the administrative processing of their CPC card; and if he will make a statement on the matter. [2970/23]
View answerWritten answers
To qualify for a Driver Certificate of Professional Competence (CPC), a driver needs to complete a four-stage testing process which includes a driving test to drive the category of vehicle concerned, in this case a bus. The new licence category must be added to the driver’s licence before a Driver CPC card can be issued.
It is an offence to drive a bus professionally without a valid CPC card. I am not aware of a delay issuing driver CPC cards where all the conditions are met.
Road Traffic Accidents
Questions (215)
Aodhán Ó Ríordáin
Question:215. Deputy Aodhán Ó Ríordáin asked the Minister for Transport when the Road Safety Authority will publish the report Road Deaths and Alcohol 2017-2021, which focuses on road user fatalities on persons who had a positive toxicology for alcohol at the time of the fatal collision, given the last publication on road deaths and alcohol by the Road Safety Authority was published in July 2020 Road Deaths and Alcohol 2013-2017; and if he will make a statement on the matter. [3038/23]
View answerWritten answers
This is a matter for the Road Safety Authority. I have referred the 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.
A referred reply was forwarded to the Deputy under Standing Order 51.
Driver Test
Questions (216)
Duncan Smith
Question:216. Deputy Duncan Smith asked the Minister for Transport the reason the Road Safety Authority is encountering difficulties with allocating the required number of slots for tests, theory tests, driving tests and CPC walk-around tests, as well as delays in processing CPC cards, which is impacting bus companies in returning to full services and commuters who wish to travel by public transport; how this matter will be rectified; and if he will make a statement on the matter. [3116/23]
View answerWritten answers
The Road Safety Authority (RSA) has statutory responsibility for the operation of the national driving test services. I have therefore referred this question to the Authority for direct reply. I would ask the Deputy to contact my office if a reply is not received within 10 days.
A referred reply was forwarded to the Deputy under Standing Order 51
Driver Licences
Questions (217)
Paul Kehoe
Question:217. Deputy Paul Kehoe asked the Minister for Transport if he is aware of plans to reduce opening hours and staffing levels in the NDLS office in Wexford; and, if so, the reason therefor; and if he will make a statement on the matter. [3130/23]
View answerWritten answers
The operation of the NDLS centres is a function that has been delegated to the Road Safety Authority under the relevant legislation. I have asked that the detail of any such plans be shared with my Department and I have been assured by the Authority that there will be no changes to the operation to NDLS centres in the interim.
Question No. 218 answered with Question No. 207.
Taxi Licences
Questions (219)
Pearse Doherty
Question:219. Deputy Pearse Doherty asked the Minister for Transport the number of new taxi and hackney licences granted in County Donegal for each of the years 2019 to 2022, and to date in 2023; the total number of licences, taxis and hackneys operating in County Donegal by location in tabular form; and if he will make a statement on the matter. [3198/23]
View answerWritten answers
The regulation of the small public service vehicle (SPSV) sector, including the compilation of statistics on SPSV licensing, is a matter for the independent transport regulator, the National Transport Authority (NTA), under the provisions of the Taxi Regulation Acts 2013 and 2016.
Accordingly, I have referred your question to the NTA for direct reply to you. Please advise my private office if you do not receive a response within 10 working days.
A referred reply was forwarded to the Deputy under Standing Order 51
Taxi Licences
Questions (220)
Pearse Doherty
Question:220. Deputy Pearse Doherty asked the Minister for Transport if he has considered allowing the transferring of taxi licences; and if he will make a statement on the matter. [3199/23]
View answerWritten answers
The regulation of the small public service vehicle (SPSV) industry including licensing, is a matter for the independent transport regulator, the National Transport Authority (NTA), under the provisions of the Taxi Regulation Acts 2013 and 2016.
The Deputy may be aware that the transfer of licences for SPSVs is, at present, prohibited under section 14(1) of the Taxi Regulation Act, 2013. All SPSV vehicle licences are unique to the person to whom the licence has been issued and cannot be transferred or sold to another person.
The current licensing regime is built on the principle that a licence should have no monetary value or be traded on the open market and should simply indicate a person’s suitability to carry out the role of taxi operator, as decided by Revenue, An Garda Síochána and the National Transport Authority (NTA).
In line with its functions under the Taxi Regulation Act, 2013, the NTA requested the Advisory Committee on Small Public Service Vehicles to conduct a review of the issue of licence transferability. The Committee had been preparing advice on transferability for both single licence holders and corporate taxi businesses prior to the Covid-19 pandemic, when all such matters were paused to deal with the urgent supports within its remit.
The Advisory Committee submitted a report and recommendations on this issue to the Minister and the NTA in late 2022. Both the Minister and the NTA are examining the advice received from the Committee on this issue, and a decision will be made in due course.
Transport Policy
Questions (221)
Brendan Griffin
Question:221. Deputy Brendan Griffin asked the Minister for Transport if he will provide a definition of the term 'community transport'; if he will provide further clarification (details supplied); and if he will make a statement on the matter. [3246/23]
View answerWritten answers
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport.
It is the National Transport Authority (NTA) which has statutory responsibility for securing the provision of public passenger transport services nationally. The NTA also has national responsibility for integrated local and rural transport, including management of the Rural Transport Programme which operates under the TFI Local Link brand, and the Connecting Ireland Rural Mobility Plan.
In light of the NTA's responsibilities for the provision of public transport services, including door-to-door Demand Responsible Transport, I have referred your question to the NTA for direct reply to you. Please advise my private office if you do not receive a reply within ten working days.
A referred reply was forwarded to the Deputy under Standing Order 51
Rail Network
Questions (222)
Johnny Mythen
Question:222. Deputy Johnny Mythen asked the Minister for Transport the status of the all-island Strategic Rail Review; and if he will make a statement on the matter. [3289/23]
View answerWritten answers
As the Deputy may be aware, the Strategic Rail Review is being undertaken in co-operation with the Department for Infrastructure in Northern Ireland. The results of the review will inform the development of the railway sector on the Island of Ireland over the coming decades.
A draft report is currently being finalised. The draft report will be submitted for approval to Ministers in Ireland and Northern Ireland, as well as the Irish Government. After the necessary approvals have been secured, my Department will publish the report.
The Strategic Rail Review considers the future of the rail network with regard to the following ambitions: improving sustainable connectivity between the major cities including the potential for higher/high-speed, enhancing regional accessibility, supporting balanced regional development and rail connectivity to our international gateways. This also includes the role of rail freight.
As part of this, the Review considers the scope for improved rail services and infrastructure along the various existing, or potential future, corridors of the network including disused and closed lines. The Review has been informed by a public consultation process which concluded last year and which received a great response both North and South.
The Government has previously stated its belief in the potential of rail. It is important that we address constraints in the rail sector and pursue a strategy which allows rail to fulfil its potential as a sustainable mode of transport as we move to decarbonise the transport sector, as well as meeting rural connectivity objectives and as a generator of prosperity for people across Ireland.
The Strategic Rail Review will assist in, and inform, that and I look forward to its completion. It is the first all-island review of the network since the formation of the State and will provide a framework to develop a much-improved rail network in the decades ahead.
Business Supports
Questions (223)
Louise O'Reilly
Question:223. Deputy Louise O'Reilly asked the Minister for Transport the total monetary amount of non-repayable moneys provided by his Department through grants, funding supports, tax breaks or other means to businesses in each of the years 2020, 2021 and 2022, in tabular form. [3392/23]
View answerWritten answers
The following table sets out the total amount of non-repayable moneys provided by this Department through grants, funding supports, tax breaks or other means to businesses in each of the years 2020, 2021 and 2022.
|
TOTAL SUPPORTS 2020-2022 |
Grants/ Funding Supports |
2020 € |
2021 € |
2022 € |
|
Road Transport |
Licensed Haulage Emergency Support Scheme |
15,660,000 |
||
|
Maritime Transport |
Covid 19 PSO Scheme |
2,699,376 |
||
|
Airports |
||||
|
Donegal |
Regional Airports Programme |
826,105 |
1,193,262 |
1,289,830 |
|
Covid Supplementary Support Scheme for Irish Airports |
258,421 |
|||
|
Kerry |
Regional Airports Programme |
2,655,506 |
4,084,377 |
2,511,597 |
|
Covid Supplementary Support Scheme for Irish Airports |
1,797,586 |
|||
|
Waterford |
Emergency Subvention |
375,000 |
||
|
Cork |
COVID-19 Regional State Airports Programme 2021 |
16,689,769 |
14,460,343 |
|
|
Covid Supplementary Support Scheme for Irish Airports |
8,379,000 |
|||
|
Shannon |
Emergency Capital Supports |
303,513 |
5,349,560 |
1,126,539 |
|
COVID-19 Regional State Airports Programme 2021 |
11,595,027 |
10,511,148 |
||
|
Covid Supplementary Support Scheme for Irish Airports |
5,494,000 |
|||
|
De Minimis Aid for Shannon Heritage |
105,000 |
|||
|
Dublin |
Covid Supplementary Support Scheme for Irish Airports |
97,240,000 |
||
|
Total Airports |
6,502,000 |
158,078,000 |
34,011,000 |
|
|
Other Aviation Covid Supports |
Travel Trade Supports |
4,578,000 |
||
|
Public Transport |
Covid Commercial Bus Operator PSO Support |
32,304,000 |
27,528,000 |
12,830,000 |
|
Final Total |
41,505,376 |
185,606,000 |
67,079,000 |
Mortgage Interest Rates
Questions (224)
Róisín Shortall
Question:224. Deputy Róisín Shortall asked the Minister for Finance if he is considering banning price differentiation between new and existing mortgage customers; if so, the timeline he is working towards for introduction of the necessary legislation; and if he will make a statement on the matter. [3333/23]
View answerWritten answers
The type of mortgages offered by different categories of Central Bank regulated entity is a commercial matter for each individual lender, as is the interest rate they charge.
Notwithstanding this, as part of its Consumer Protection framework the Central Bank has put in place a range of measures in order to protect consumers who take out or have a mortgage. The consumer protection framework seeks to ensure that lenders are transparent and fair in all their dealings with borrowers and that borrowers are protected from the beginning to the end of the mortgage life cycle.
The consumer protection framework seeks to ensure that lenders are transparent and fair in all their dealings with borrowers and that borrowers are protected from the beginning to the end of the mortgage life cycle, for example, through protections at the initial marketing/advertising stage, in assessing the affordability and suitability of the mortgage and at a time when borrowers may find themselves in financial difficulties. This consumer protection framework includes the various Central Bank statutory Codes of Conduct such as the Consumer Protection Code 2012 and the Code of Conduct on Mortgage Arrears 2013. All regulated entities, including retail credit firms and credit servicing firms, are required to comply with the provisions of these codes in their dealings with consumers.
The Consumer Protection Code sets out certain transparency obligations on regulated entities when offering mortgages to consumers. In particular it provides that, where a regulated entity offers an incentive to a personal consumer, the must provide the personal consumer with the information needed to consider the offer.
This information must quantify the implications for the personal consumer of availing of the incentive including an indicative cost comparison of the total cost of the mortgage if they do not avail of the incentive and the cost of the mortgage if they avail of the incentive. This is an important consumer protection, and it will help ensure that the consumer is informed of the advantages of any incentive compared to a situation where the incentive is not provided or taken up.
This particular issue was also considered in the Banking Review which concluded last year. The Review noted that cashback offers have been a feature of the Irish mortgage market since 2015 and it considered that cashback offers provide valuable choice for some consumers and can assist with some of the other costs that come with purchasing a house.
The Review Team noted the existing Consumer Protection Code transparency requirements in this area, including the measures in place to support switching or mortgages and it did not recommend any further regulatory measure in this area.
I will of course continue to liaise closely with the Central Bank in relation to all aspects of its statutory functions, such as that in relation to consumer protection, but I do not have any plans to propose any additional regulatory or legislative measures in this area at this time.
Consumer Rights
Questions (225)
Róisín Shortall
Question:225. Deputy Róisín Shortall asked the Minister for Finance if he will honour the Government's commitment to introduce legislation to protect consumers' and businesses' access to cash; the steps he has taken to advance the drafting of this legislation; the timeline he is working towards; and if he will make a statement on the matter. [3334/23]
View answerWritten answers
In recent years, the banking landscape has changed significantly in Ireland. The number of banks serving the sector reduced from 12 to 3 as banks were amalgamated or closed down and foreign owned entrants exited the Irish retail market. We have also seen a considerable acceleration in technological developments and the pace of uptake has been accelerated by the COVID-19 pandemic. With that has come a decline in cash usage. Since 2015 the number of ATM transactions declined by 46%. Card payments accounted for 62.4% of the total number of payment transactions in 2021.
Despite this decline, cash remains an important element of the payments system and the broader economy.
In light of this changing landscape, in 2021 my predecessor, Paschal Donohoe, as Minister for Finance commissioned this Department to undertake a broad-ranging review of the retail banking sector.
The Retail Banking Review, published in November 2022, contained a number of recommendations. One recommendation was for the Department of Finance to develop Access to Cash legislation and prepare heads of a bill in 2023.
The Review also called on Department officials to prepare heads of a bill in 2023 to require ATM operators to be authorised and supervised by the Central Bank and to provide the Central Bank with responsibility and powers to protect the resilience of the cash system including the authorisation and supervision of cash-in-transit firms in respect of their cash handling activities and related financial services.
It is my intention to fully honour this commitment and this work is now underway by officials in my Department.
Following consultation with the Central Bank and other stakeholders, the Department will establish what the appropriate levels of access to cash are to ensure that any further evolution of the cash infrastructure will be managed in a fair, orderly, transparent and equitable manner for all stakeholders.
The Retail Banking Review recommended that the heads of a bill be drafted in 2023 and this is the timeline the Department is working to. It is intended that one piece of legislation will be drafted for all three recommendations on access to cash.
Tax Reliefs
Questions (226)
Aodhán Ó Ríordáin
Question:226. Deputy Aodhán Ó Ríordáin asked the Minister for Finance if he will clarify if special needs assistants are entitled to the flat-rate expenses allowances for tax purposes allowed by the Revenue Commissioners to teachers. [2729/23]
View answerWritten answers
The legislation governing the deductibility of expenses incurred in employment is set out in section 114 of the Taxes Consolidation Act 1997 (TCA 1997), which provides that for an expense to qualify as a deduction against income from an office or employment, the expense must be wholly, exclusively and necessarily incurred in the performance of the duties of the office or employment.
I am advised by Revenue that the flat rate expense (FRE) regime operates on an administrative basis. It applies where both a specific commonality of expenditure exists across an employment category and the statutory requirement for the tax deduction as set out in section 114 of the TCA 1997 is satisfied, namely, that the expenses are wholly, exclusively and necessarily incurred in the performance of the duties of the office or employment by the employee concerned and that such expenses are not reimbursed by his or her employer.
The FRE regime was established to apply a uniformity of approach to tax deductibility for expenses of large groups of employees and to facilitate ease of administration for both Revenue and employees. The expense should apply to all employees in that category and not be discretionary.
Revenue has advised me that it will consider FRE applications where a large number of employees incur broadly identical qualifying expenses which are not reimbursed by their employer. Applications are generally made by the representative bodies in the employment sectors concerned and are considered by Revenue based on the specific commonality of expenses within the employment category and compliance with the strictly applied statutory requirement for a tax deduction.
As matters stand at present, Special Needs Assistants (SNA's) do not come within the scope of the FRE regime. Revenue has confirmed that a submission was received from a representative body for SNA's some time ago. However, it did not contain specific details of the expenses and costs incurred by SNA's and despite requests from Revenue to provide same, the details to assess such a claim in respect of a specific FRE category was never received. I am further advised, that should Revenue receive a submission from representatives for SNA’s, outlining details of expenses which satisfy the legislative conditions, that it will be considered.
Finally, Revenue advises me that it remains committed to the FRE regime and encourages all taxpayers to avail of their full tax relief entitlements. It should be noted that all employees retain their statutory right to claim a deduction under section 114 of the TCA 1997 in respect of an expense incurred wholly, exclusively and necessarily in the performance of the duties of their employment, to the extent to which such expenses are not reimbursed by the employer.
Question No. 227 answered with Question No. 112.
Tax Credits
Questions (228)
Mick Barry
Question:228. Deputy Mick Barry asked the Minister for Finance if tenants in the private rented sector and those renting under a rent-a-room scheme can claim the rent tax credit where their landlord is not registered with the Residential Tenancies Board; and if he will make a statement on the matter. [2749/23]
View answerWritten answers
The Rent Tax Credit, as provided for in section 473B of the Taxes Consolidation Act 1997 (TCA 1997), was introduced by Finance Act 2022 and will be available in respect of qualifying payments made during the 2022 to 2025 years of assessment inclusive. Qualifying payments must be made under a tenancy.
A tenancy for this purpose is a rental arrangement which falls into one of the below categories:
1. An agreement, contract or lease which is required to be registered with the Residential Tenancy Board (RTB) under Part 7 of the Residential Tenancies Act 2004. Where a rental arrangement is of a type which is required to be registered with the RTB, the landlord must have complied with this registration obligation in order for the claimant to receive the Rent Tax Credit.
2. A licence for the use of a room, or rooms, in an individual's person’s principal private residence. Such rental arrangements are not generally required to be registered with the RTB under Part 7 of the Residential Tenancies Act 2004, and therefore availability of the rent tax credit in such circumstances is not dependent on the tenancy being registered.
Consistent with point 2 above, a person renting under the rent-a-room scheme may claim the rent tax credit subject to compliance with other conditions applying to the measure, e.g. that they pay sufficient tax in the tax year to avail of the credit.
However, I should point out that it is not possible for a parent to claim the tax credit in respect of rented accommodation used by his or her student child where the tenancy relates to a rent-a-room or ‘digs’ type arrangement. This condition was introduced as part of the governance arrangements for the relief.
In designing tax measures, there is a balance to be struck between providing support to as many people as possible consistent with the overall policy intention behind the measure and ensuring that there is an appropriate degree of control in the management of limited Exchequer resources. The current rules for the rent tax credit seek to achieve such a balance having regard to the more informal nature of rent-a-room or digs type arrangements as compared with those that must be registered with the Residential Tenancies Board.
Further details in respect of the tax credit, including comprehensive guidance on the full range of conditions which must be met and how to make a claim, can be found in Tax and Duty Manual Part 15-01-11A at:
www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-11A.pdf
Finally, the operation of the rent tax credit will be closely monitored by my Department in conjunction with Revenue in the coming months and the question of whether any further adjustments are needed will be considered in the context of the Budget and Finance Bill process later this year.