Written Answers Nos. 206-225
206. Deputy Imelda Munster asked the Minister for Transport if his Department has any plans to progress of the much-needed bypass at Julianstown village, County Meath; the correspondence he has had with Meath County Council on same; and if he will make a statement on the matter. [8798/23]
View answerThe improvement and maintenance of regional and local roads is the statutory responsibility of the relevant local authority in accordance with the provisions of Section 13 of the Roads Act 1993. Works on those roads are funded from Councils’ own resources supplemented by State road grants, where applicable. The initial selection and prioritisation of works to be funded is a matter for the Council.
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.
Any road improvement projects proposed by local authorities for consideration under the Strategic Grant Programme are assessed by the Department on a case-by-case basis. All projects put forward by local authorities for consideration must comply with the requirements of the Public Spending Code and my Department's Capital Appraisal Framework.
The revised Public Spending Code requires a Strategic Assessment Report (SAR) for all projects with an estimated expenditure of €10 million or more. The SAR is now a key deliverable at the first decision stage in the project appraisal process and to date, my Department has not received a SAR from Meath County Council concerning Julianstown.
In order to facilitate the Council undertaking more detailed analysis of the traffic management issues in the vicinity of Julianstown the Department has allocated €75,000 to Meath County Council in this year's grant allocations.
Further, I am aware that Meath County Council received planning approval in November 2021 for a traffic calming scheme for the village and that the Council proposes to implement the scheme over a number of phases, subject to available resources. My Department has not received an application for funding from Meath County Council in relation to the traffic calming scheme.
207. Deputy Jim O'Callaghan asked the Minister for Transport if the NCT test for new cars will be extended from four to six years every two years, and from 10 to 12 years for older cars, in view of the improved condition of vehicular traffic; and if he will make a statement on the matter. [8818/23]
View answerThe NCT is an essential public health and safety measure, and an important component of the Government’s Road Safety Strategy. Since its introduction, through the detection of issues such as faulty brakes, worn tyres, defective headlights and so on, it has helped to make vehicles safer and significantly reduce fatalities and serious injuries on our roads.
Under European Directive 2014/45/EU on periodic roadworthiness tests for motor vehicles and their trailers, Ireland, like other EU Member States, must adhere to the minimum specified intervals for carrying out such inspections. This is given effect in Irish law by the Road Traffic (National Car Test) Regulations 2017 (SI 415 of 2017), as amended.
The minimum intervals set down for cars in the Directive are from four years after the date of registration and thereafter every two years. Cars used as taxis are required to undergo annual testing from one year after the date of registration. Any change to these requirements would place the State in breach of EU law and may affect road safety, should the vehicle in question be unsafe to drive.
Separately, SI 415 of 2017 provides for vehicles over ten years old to be tested annually, given the likelihood of deterioration linked to the vehicle's age. There are no plans to amend this legislation.
208. Deputy Peter Burke asked the Minister for Transport if a driving test will be expedited for a person (details supplied) for employment progression; and if he will make a statement on the matter. [8835/23]
View answerThe operation of the national driving test service is the statutory responsibility of the Road Safety Authority. As Minister, I have no role in the scheduling of test appointments. I have therefore referred the question to the Authority for direct reply.
I would ask the Deputy to contact my office if a response has not been received within ten days.
209. Deputy Jim O'Callaghan asked the Minister for Transport the details of the supports that his Department has provided for Ukraine and for Ukrainian people since February 2022, whether in Ukraine or within the State; the number of people supported, where relevant; the estimated cost and value of the support where available; and if he will make a statement on the matter. [8877/23]
View answerAs the Deputy may be aware, a whole of Government approach has been adopted regarding the response to the Ukrainian crisis. Within my own Department a high-level group was initially established to work in collaboration with the Senior Officials Group (SOG) lead by the Department of An Taoiseach to develop solutions to issues in the transport sector with the potential to inhibit the overall response.
To date, support has been provided by my Department on two particular fronts; Driver licensing and recognition of Ukrainian national driving licenses
As an interim measure, the Road Traffic (Recognition of Foreign Driving Licences) (Ukraine) Order 2022 came into law on 22 April 2022, to allow Ukrainians admitted to Ireland under the Temporary Protection Directive to exchange their Ukrainian licences for Irish licences. The Order was revoked following the introduction of European Union Regulation (EU) 2022/1280, which came into force on 27 July 2022, allowing for EU-wide recognition of Ukrainian licences for people admitted under the Temporary Protection Directive.
The EU Regulation also allows for the recognition of Ukrainian Certificates of Professional Competence (CPC), required to drive a truck or bus professionally, subject to the holder undergoing compulsory training. The Road Safety Authority is working on developing the detail of this compulsory training and legislation will also be required. My Department is working on the relevant legislation, which is expected to be in place shortly.
Travel and public transport
On the 21 April 2022 I announced that my Department and the NTA would be providing emergency public transport services to Ukrainian refugees housed in isolated locations across Ireland. €4.5m was allocated in 2022, with a further €2 million allocated in 2023 for emergency measures. This funding is being utilised as follows:- Acceleration of elements of the new Connecting Ireland plan: Certain routes identified by the National Transport Authority (NTA) in their Connecting Ireland public consultation held in Nov-Dec 2021 are prioritised and accelerated. This acceleration serves a dual purpose by catering for both existing demand as well as responding to the increased pressures on services where the local population has grown as a result of the arrival of Ukrainian refugees. - Additional services, routes, and trips delivered by the deployment of new shuttle bus services as well as supplementing existing public transport offerings in identified towns and villages; Additional stops, trips and days of service are provided in accordance with identified needs. - A once-off Community Transport Fund has also been established to support occasional social travel requests, such as buses to English lessons, children field trips, and local social events. This fund is being managed at the local level by the fifteen TFI Local Link offices across Ireland. I also note that “Port of entry to end destination” free travel is provided to newly arrived Ukrainian refugees on any Public Service Obligation (PSO) or Local Link public transport service from their port of entry to their end destination.
210. Deputy Violet-Anne Wynne asked the Minister for Transport the number of discrimination cases taken and won against his Department over the past ten years, under each of the grounds applicable, in tabular form; and if he will make a statement on the matter. [8892/23]
View answerIn the past 10 years, my Department’s Human Resources Division has responded to 4 cases taken to the Workplace Relations Commission by individual employees under the Employment Equality Acts 1998 – 2015. I set out below, in tabular form, the information being sought by the Deputy in respect of these individual actions.
|
Year |
No of cases |
Grounds |
Decision |
|
2015 |
1 case |
Age |
Dismissed |
|
2016 |
1 case |
(i) Victimisation(ii) Gender |
(i) Award made(ii) Complaint not well founded |
|
2019 |
2 cases |
(i) Age(ii) Gender and Age |
(i) Complaint not established(ii) Not discriminated against |
211. Deputy Michael Creed asked the Minister for Finance the engagement he has had in recent times with an organisation (details supplied) in connection with affordable insurance for the sector to facilitate its calendar of events in 2023; and if he will make a statement on the matter. [8794/23]
View answerThis Government recognises the fact that a number of outdoor/high-footfall activity sectors, including motorcycle sports, are currently facing difficulty in terms of affordability and availability of insurance. It has therefore prioritised the implementation of the Action Plan for Insurance Reform, which aims to improve the cost and availability of insurance for all groups, including sporting organisations. The latest Implementation Report, published in November 2022, demonstrates that significant progress has been achieved, with approximately 90 percent of the actions either delivered or ongoing.
One of the most significant developments has been the implementation of the Personal Injuries Guidelines , which have reduced average award levels by nearly 40 per cent. Government has consistently emphasised its clear expectation that insurers should pass on any savings arising from the reform agenda to customers. Minister of State Carroll MacNeill is meeting with the main insurers in the Irish market this month and will impress upon them the need to reflect lower claims costs through reduced premiums, but also to expand their risk appetite to provide cover to lesser-served, ‘pinch-point’ sectors, such as motorsports.
Work remains ongoing on a whole-of Government basis to ensure the timely implementation of the remaining elements of the Action Plan . Of particular relevance are the proposed amendments to the duty of care legislation. The policy intent is that these measures will have a significant impact on the issue of slips, trips and falls, and thus should assist the sporting and outdoor activity sector as a whole.
In conclusion, securing a more sustainable and competitive market through deepening and widening the supply of insurance in Ireland remains a key policy priority for this Government. It is therefore my intention to work with my Government colleagues to ensure that the implementation of the Action Plan will continue to have a positive impact on the affordability and availability of insurance for all groups, including sporting clubs and organisations.
212. Deputy Ivana Bacik asked the Minister for Finance his plans to reform flood insurance here; if he will make a statement on insurance cover for persons living in areas with demountable flood defences; and his views on legislating for compulsory insurance cover for those living in areas which are prone to flooding. [8062/23]
View answerAs Minister for Finance, I have policy responsibility for the development of the legal framework governing financial services regulation, including for the insurance sector. Within this context, it should be noted that the provision of insurance cover and the price at which it is offered is a commercial matter for insurance companies providing the service and is based on an assessment of the risks that such companies are willing to accept. Therefore, under the EU Solvency II Directive, neither I, as the Minister for Finance, nor the Central Bank of Ireland can compel insurers to provide such cover.
Government policy in relation to flooding focuses on the development of a sustainable, planned and risk-based approach to dealing with flooding problems. To achieve this there is a focus on -
- significant investment by the Government of €1.3 billion to manage Ireland’s flood risk over the lifetime of the National Development Plan to 2030, with flood relief measures implemented by the Office of Public Works (OPW) and relevant local authorities, and,
- maintaining channels of communication between the OPW and the insurance industry, in order to reach a better understanding about the provision of flood cover in affected areas.
Alternative flood insurance models have been considered by the Department of Finance its review of policy in relation to flood insurance in 2016, and the ‘Public Consultation on Climate Change and Insurance’ in 2019. It was found that alternative approaches, including legislating for compulsory cover would have limited impact on the availability of flood cover. Mandating the provision of flood cover would result in, amongst other things: an increase in premia for all property insurance policies; the risk that insurers decide to withdraw from the market and the potential contravention of EU rules.
In terms of the outcome of the current approach to flood insurance, it should be noted that both industry and Central Bank of Ireland surveys indicate there has been an overall increase in the provision of flood insurance over the last number of years. However, it is acknowledged that some households are still experiencing difficulties, particularly in areas with demountable flood defences which require varying degrees of human intervention in their installation.
In order to address the issue of flood coverage levels in areas with demountable defences, continued engagement with all relevant stakeholders is key. This is facilitated as part of the Memorandum of Understanding (MoU) between the OPW and Insurance Ireland. Under this arrangement, the OPW provide information on all completed flood defence schemes to Insurance Ireland, including on demountable ones. In turn, its members take into account all of this information when assessing exposure to flood risk within these areas. Officials from the Departments of Finance; Housing and Local Government, along with other stakeholders engage constructively with this process on how the levels of insurance cover might be improved in areas where flood defence works have been completed.
Finally, as has been the case, my Department will continue to monitor and assess any flood insurance matters, including through: its participation in the OPW and Insurance Ireland Working Group; actively encourage industry to have a more responsive approach to the matter; engage with the Central Bank of Ireland; and consider domestic and international policy developments to these issues as they arise.
I and Minister of State Carroll MacNeill, along with our officials, will continue to engage on all aspects of insurance reform, including flood cover issues. These matters are a priority for this Government and efforts continue to be made to encourage a responsive approach from the insurance industry.
213. Deputy Michael Lowry asked the Minister for Finance if he will apply and maintain the reduced 9% VAT rate to hairdressing services on a permanent basis; if his Department has received and reviewed a report (details supplied); and if he will make a statement on the matter. [8067/23]
View answer225. Deputy Cathal Crowe asked the Minister for Finance if he will consider pausing the planned VAT increase in order to protect a sector (details supplied) in danger from the increase. [8291/23]
View answerI propose to take Questions Nos. 213 and 225 together.
As the Deputies will be aware, in making any decision in relation to VAT rates or other taxation measures, the Government will balance the costs of the measures in question against their impact and the overall budgetary framework. I can confirm that my Department did receive the report referred to.
214. Deputy Louise O'Reilly asked the Minister for Finance the number of businesses that have applied for assistance under the temporary business energy support scheme to date. by county; the number of applications that have been successful. by county; the estimated value or worth of the support to date for each county, in tabular form; and if he will make a statement on the matter. [8084/23]
View answer229. Deputy Carol Nolan asked the Minister for Finance if he will provide details on the uptake of the temporary business energy support scheme in counties Laois and Offaly; the amount provided to companies in Laois and Offaly under the scheme; and if he will make a statement on the matter. [8564/23]
View answerI propose to take Questions Nos. 214 and 229 together.
Sections 100 to 102 of the Finance Act 2022 make provision for the Temporary Business Energy Support Scheme (TBESS). The scheme provides support to qualifying businesses in respect of energy costs relating to the period from 1 September 2022 to 28 February 2023. The TBESS is available to eligible tax compliant businesses carrying on a trade or profession, the profits of which are chargeable to tax under Case I or Case II of Schedule D.
Qualifying businesses can claim for 40% of the increases in their energy bills between the ‘claim period’ (a calendar month from September 2022 to February 2023) and the ‘reference period’ (the corresponding calendar month in the previous year). Payments are generally subject to a monthly cap of €10,000 per trade or profession. Businesses which are eligible for TBESS can register for the scheme via Revenue’s e-Registration facility on ROS and can submit claims through the e-Repayments facility on ROS.
I am advised by Revenue that comprehensive guidelines on the operation of the scheme are available on the Revenue website at: www.revenue.ie/en/starting-a-business/documents/tbess-guidelines.pdf.
The following table provides a breakdown of registrations and claims by county as of 15 February.
|
County |
All Applications |
Approved Registrations |
Value of Approved Claims |
|
Carlow |
357 |
347 |
€585,997 |
|
Cavan |
519 |
507 |
€864,788 |
|
Clare |
634 |
627 |
€896,253 |
|
Cork |
3,018 |
2966 |
€4,261,581 |
|
Donegal |
1,050 |
1032 |
€1,582,134 |
|
Dublin |
5,221 |
5052 |
€10,190,780 |
|
Galway |
1,435 |
1412 |
€2,382,742 |
|
Kerry |
1,036 |
1015 |
€1,666,570 |
|
Kildare |
851 |
830 |
€1,514,769 |
|
Kilkenny |
564 |
552 |
€643,793 |
|
Laois |
348 |
342 |
€448,206 |
|
Leitrim |
198 |
193 |
€185,155 |
|
Limerick |
1,015 |
999 |
€1,518,392 |
|
Longford |
243 |
237 |
€302,425 |
|
Louth |
655 |
645 |
€991,685 |
|
Mayo |
769 |
756 |
€1,315,470 |
|
Meath |
871 |
861 |
€1,595,356 |
|
Monaghan |
523 |
513 |
€837,194 |
|
Offaly |
387 |
384 |
€534,201 |
|
Roscommon |
311 |
306 |
€543,648 |
|
Sligo |
332 |
319 |
€467,129 |
|
Tipperary |
1,001 |
981 |
€1,135,069 |
|
Waterford |
713 |
702 |
€995,609 |
|
Westmeath |
540 |
535 |
€768,256 |
|
Wexford |
867 |
851 |
€1,278,327 |
|
Wicklow |
581 |
568 |
€817,143 |
|
Totals |
24,039 |
23,532 |
€38,322,672 |
I am advised by Revenue that applications received by businesses are reviewed to determine eligibility, this accounts for the variance in the figures for all applications and approved registrations. In addition, Revenue publishes detailed statistical reports in relation to the TBESS which are updated on a weekly basis. These reports are available on Revenue’s website at www.revenue.ie/en/corporate/information-about-revenue/statistics/number-of-taxpayers-and-returns/cost-living.aspx.
215. Deputy John McGuinness asked the Minister for Finance the number of prosecutions taken by Revenue Commissioners against individuals and companies engaged in selling coal door to door or through the internet that is banned from use in this jurisdiction; the number of prosecutions taken against those illegally importing coal from Northern Ireland; and if he will make a statement on the matter. [8112/23]
View answerTax law provides that the first supply of coal and peat in the State is subject to excise duty, in the form of Solid Fuel Carbon Tax (SFCT). SFCT applies at different rates to four categories of solid fuel: coal, peat briquettes, milled peat and other peat. The current SFCT rate for coal is €107.98 per tonne and this applies regardless of the characteristics of the coal involved, such as whether it is smokeless, low-smoke or smoky coal.
I am advised by Revenue that SFCT is collected on a self-assessment basis and compliance with the tax law is enforced using the full range of compliance interventions and enforcement provisions for self-assessed taxes. Revenue actively challenges all forms of shadow economy activity and restricts opportunities for deliberate tax and duty evasion. Revenue conducts a broad range of interventions targeting fraud, illicit trade, smuggling and organised crime. Shadow economy teams focus on sectors that present the greatest risk and Revenue’s compliance activity in relation to SFCT is continuing in 2023. Details of SFCT interventions undertaken by Revenue since 2017 are given in the table below:
Cases Closed in respective years
|
Intervention Type |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
Total |
|
Appraisal |
5 |
16 |
4 |
4 |
2 |
31 |
|
|
Aspect Query |
16 |
6 |
12 |
11 |
6 |
2 |
53 |
|
Audit |
1 |
1 |
2 |
||||
|
Profile Interview |
1 |
1 |
2 |
||||
|
Total Interventions |
21 |
24 |
17 |
15 |
8 |
3 |
88 |
|
Yield |
€1,805 |
€8,615 |
€204,560 |
€214,980 |
I understand that in recent years Revenue staff have participated in a number of “joint operations” with Local Authorities’ solid fuel inspection teams, with a view to checking for compliance across several tax headings, including SFCT. Revenue is currently actively engaging with local authorities with a view to participating in future joint operations.
In circumstances where there are grounds to believe that tax due has not been declared and paid by a taxpayer, Revenue investigates fully and collects any unpaid tax, together with any interest or penalties due. Members of the public and solid fuel traders who suspect, or have evidence, that untaxed solid fuel is being sold in their area should report any information to Revenue by contacting Revenue’s Confidential Freephone 1800 295 295.
The Deputy has asked about prosecutions against those engaged in selling “banned” coal and importing coal “illegally” from Northern Ireland. I am assuming that the Deputy is referring to the sale and importation of coal that does not comply with Ireland’s environmental law and standards. Selling or importing smoky coal are not offences under tax law and Revenue has no role in instigating prosecutions for breaches of environmental law. The regulation of solid fuel environmental standards is provided for by the Air Pollution Act 1987 (Solid Fuels) Regulations 2022. This is an entirely separate legal framework to that which provides for SFCT. Enforcement of the State’s environmental standards for solid fuels, including restrictions on the marketing, distribution, sale and use of smoky fuels, is the responsibility of Local Authorities.
It is important to note that, under the Treaty on the Functioning of the European Union, Revenue as a national tax authority is prohibited from imposing border controls on solid fuels being transported into the State. However, such imports are open to challenge by Local Authorities if the fuel does not meet environmental standards in this State. Local Authorities have relevant powers to enable them to take various actions including prosecution against anyone engaged in the sale, marketing, distribution or use of solid fuels that do not meet the environmental standards set out in the Air Pollution Act 1987 (Solid Fuels) Regulations 2022.
216. Deputy Louise O'Reilly asked the Minister for Finance if he will report on the change to the temporary business energy support scheme (details supplied); the businesses that will be eligible; and if he will make a statement on the matter. [8164/23]
View answerDetails of the Temporary Business Energy Support Scheme (TBESS) are set out in Finance Act 2022. The scheme provides support to qualifying businesses in respect of energy costs relating to the period from 1 September 2022 to 28 February 2023 and is available to tax compliant businesses carrying on a trade or profession the profits of which are chargeable to tax under Case I or Case II of Schedule D where they meet the eligibility criteria.
The TBESS operates by reference to bills for the metered supply of natural gas and electricity. It is available to eligible businesses whose average unit price of electricity or gas has increased by at least 50% for the relevant billing period between September 2022 and February 2023, as compared with their average unit gas or electricity price in for the corresponding reference period in the previous year. Where this threshold is met, payments will be made to qualifying businesses on the basis of 40% of the amount of the increase in eligible electricity or natural gas costs between the bill amount which is the subject of the claim and the bill amount in the corresponding reference period in the previous year.It has always been the case that a public body carrying on a trade or profession, the profits of which are chargeable to tax under Schedule D Case I or II, is eligible for support under the TBESS in the same way as other business that meets all the eligibility criteria. There has been no change in policy in this regard. Revenue recently updated the guidelines on the operation of the TBESS to clarify the position in relation to public bodies carrying on a trade or profession in response to queries received.Of note, public bodies and businesses engaged in passive activities, for example, rental income taxable under Case V, or investment income, are outside the scope of the TBESS.
217. Deputy John McGuinness asked the Minister for Finance if the full amount of Exchequer funding allocated to bail out the banks arising from the financial crash will be recouped by the State; if he will confirm the amount that was allocated to each financial institution; the amount that each financial institution has paid back to date; and if he will make a statement on the matter. [8183/23]
View answerThe total recapitalisation of the domestic banks amounted to €64.1bn, of which €34.7bn was invested in Anglo Irish Bank and INBS (IBRC) and €29.4bn in AIB, BOI and PTSB.
To date, €21.2bn of the investment in the three remaining banks has been recovered in cash by way of disposals, investment income and liability guarantee fees (breakdown in tabular form below). As part of this activity, the State has fully disposed of its investment in BOI generating a €2.1bn cash surplus on our support for that bank. The remaining investments in AIB and PTSB are currently valued at c. €6.7bn leaving a shortfall of c. €1.5bn.
The State invested €34.7bn in IBRC and has received c. €1.7bn (including interest) from claims submitted under the Special Liquidation. Further returns (yet to be finally quantified) will be received from the Special Liquidation in the period to 31 December 2024. The above also excludes substantial gains the Central Bank of Ireland has made from government bonds associated with the IBRC promissory note restructuring in 2013.
Summary investment position €bn
|
- |
||||
|
- |
AIB |
BOI |
PTSB |
Total |
|
Total invested by the State |
20.8 |
4.7 |
4.0 |
29.4 |
|
Cash received to date |
||||
|
- Disposal/redemptions |
8.2 |
4.4 |
1.9 |
14.5 |
|
- Coupons/dividends/fees |
3.6 |
2.3 |
0.8 |
6.7 |
|
11.8 |
6.8 |
2.7 |
21.2 |
|
|
Net cash position - In/(out) |
(9.0) |
2.1 |
(1.3) |
(8.2) |
|
Valuation of remaining investments –14 Feb 2023 |
5.9 |
- |
0.8 |
6.7 |
|
Net position – Feb 2023 |
(3.1) |
2.1 |
(0.5) |
(1.5) |
The long-standing policy of the Government has been to return the three remaining banks to private ownership, while achieving value for the taxpayer. It continues to be this Government’s belief that banking in the main is an activity that should be provided by the private sector and that taxpayer funds that were used to rescue the banks should be recovered and used for more productive purposes.
Given the improvement in bank valuations, the gap versus what we invested has certainly narrowed dramatically in the last year but I do not want to get into the business of making predictions about how much the State might eventually recover. Our objective is to get as much of the money back as we can consistent with reducing our stakes gradually over time. Holding bank shares is risky and my officials will continue to monitor investment markets and advise me on appropriate exit options.
218. Deputy Richard Boyd Barrett asked the Minister for Finance when the suspended disabled drivers’ medical board of appeal will resume; and if he will make a statement on the matter. [8184/23]
View answerThe Disabled Drivers and Disabled Passengers Scheme provides relief from Vehicle Registration Tax and VAT on 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 (DDMBA). To qualify for a Primary Medical Certificate an applicant must be permanently and severely disabled, and satisfy at least one of the six medical criteria.
As the Deputy is aware the previous members of the DDMBA resigned effective from 30th November 2021. Since then two Expression of Interest campaigns have been held, seeking suitable candidates for the Board. The Department of Health has led on all actions and tasks with respect to the Expression of Interest Campaigns. Department of Finance officials have provided support to the Department of Health in this matter.
The first campaign closed on 29th April. As there were insufficient suitable candidates arising from the first campaign, a second round was issued with a closing date of 5th July 2022. Five members are legislatively required for a functional Board with a quorum of three needed for any appeal hearing. Two other candidates were recently nominated by the Minister for Health. All five candidates have now successfully completed Garda Vetting.
I had hoped that I could finalise these appointments and recommence the work of DDMBA in the next few weeks, but unfortunately the National Rehabilitation Hospital (NRH) have just informed me that they wish to cease their involvement with the scheme. As their facilities and secretarial service, which are funded by my Department, are integral to the operation of the DDMBA, there is likely to be a further delay before the appeals process can re-commence. My officials are currently examining what other alternative options may be available to get the scheme up and running again.
As of 31st December 2022, there are currently 759 people awaiting an appeal hearing with 382 of those dating back to 2021 and the remaining 377 people applying for an appeal in 2022.
You should be aware that assessments for the primary medical certificate, by the HSE, are continuing to take place. In this regard, an important point to make is that even though there has been no appeal mechanism since the previous Board resigned, applicants who have been deemed not to have met one of the six eligibility criteria required for a PMC are entitled to request another PMC assessment six months after an unsuccessful PMC assessment.
219. Deputy Mattie McGrath asked the Minister for Finance if he will provide a breakdown of the total taxation income derived from the carbon tax in each of the years 2019 to 2022, together with the anticipated income for 2023; and if he will make a statement on the matter. [8215/23]
View answer220. Deputy Mattie McGrath asked the Minister for Finance if he will provide a detailed breakdown of all taxation and levy income collected from all energy products in 2021 and 2022, broken down per energy type and taxation measure, in tabular form; and if he will make a statement on the matter. [8216/23]
View answerI propose to take Questions Nos. 219 and 220 together.
I am advised by Revenue that a breakdown of carbon tax and non-carbon components of the excise duties charged on each type of fuel and energy product, as collected in 2021 and previous years is published on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/receipts-volume-and-price/excise-receipts-commodity.aspx.
The provisional receipts for 2022 for the carbon tax component is €790.3m. A breakdown of these receipts is shown in the tables below.
|
Fuel Type |
Non-Carbon Component €m2022 (provisional) |
Carbon Component €m2022 (provisional) |
|
Petrol |
383.0 |
85.8 |
|
Diesel |
1,153.1 |
376.5 |
|
Kerosene |
- |
85.3 |
|
MGO |
14.1 |
100.9 |
|
Fuel Oil |
0.5 |
2.4 |
|
Other LPG |
- |
19.0 |
|
Auto LPG |
0.2 |
0.1 |
|
Electricity Tax |
3.5 |
|
|
Solid Fuel Carbon Tax |
25.8 |
|
|
Natural Gas Carbon Tax |
94.5 |
It is estimated that the yield from these duties in 2023 will be in the region of €910m. This is a tentative estimate and does not account for any behavioural change.
In relation to VAT, I am further advised by Revenue that traders are not required to identify the VAT yield generated from the supply of specific goods and services on their VAT returns. Therefore, it is not possible to provide the VAT yield on all fuel and energy related products and services using taxpayer information alone. However, using Revenue and third-party data sources, a tentative estimate of the VAT generated over each of the past two years is provided in the table below.
|
VAT on FuelEnergy Product |
2021 €m |
2022 €m |
|
Electricity |
203.1 |
285.8 |
|
Gas |
41.0 |
65.8 |
|
LPG (home) |
13.1 |
14.8 |
|
Home Heating Oil |
28.3 |
49.7 |
|
Marked Gas Oil |
50.3 |
71.5 |
|
Auto LPG |
0.3 |
0.5 |
|
Kerosene |
86.5 |
126.9 |
|
Petrol |
235.4 |
322.9 |
|
Diesel |
324.0 |
407.4 |
|
Solid Fuel |
47.2 |
61.0 |
|
Total |
1029.20 |
1406.3 |
A tentative estimate of the VAT generated for 2021, 2022 and the estimated yield in 2023 on the Carbon tax component is €57m, €68m and €81m respectively. The 2023 estimate assumes that the VAT rate on gas will revert from the second reduced rate to the reduced rate on 1 March 2023.
221. Deputy John McGuinness asked the Minister for Finance if support under the cost to business energy scheme will be approved for a person (details supplied). [8217/23]
View answerDetails of the Temporary Business Energy Support Scheme (TBESS) are set out in Finance Act 2022. The scheme provides support to qualifying businesses in respect of energy costs relating to the period from 1 September 2022 to 28 February 2023.
The TBESS is available to tax compliant businesses carrying on a trade or profession the profits of which are chargeable to tax under Case I or Case II of Schedule D where they meet the eligibility criteria. Sporting bodies that carry on certain activities that would be chargeable to tax under Case I or II of Schedule D but for an available exemption are included in the scheme. Charities that carry on activities that would be chargeable to tax as trading income, but for an available tax exemption, are also included in the scope of the scheme. The scheme operates on a self-assessment basis.
The TBESS applies to the metered supply of electricity and natural gas and operates by reference to bills or statements for their supply through electricity accounts or gas connections identified by the account holders own Meter Point Reference Number (MPRN) or Gas Point Reference Number (GPRN).
TBESS is administered by Revenue. Eligible businesses can register for and make claims using Revenue's Online Service (ROS). Revenue has published comprehensive guidelines on the operation of the scheme on the Revenue website, which includes information on eligibility for the scheme and how claims may be made.
As the Deputy will be aware Revenue cannot comment directly or indirectly on the arrangements of individual persons/businesses. The person concerned should contact Revenue in the first instance.
Further details on how to apply for TBESS can be found at www.revenue.ie/en/starting-a-business/tbess/index.aspx.
222. Deputy Ivana Bacik asked the Minister for Finance if he will report on the implementation of the Irish Sign Language Act 2017 by his Department and by agencies which operate under the remit of his Department. [8239/23]
View answerMy Department is aware of the requirements of the Irish Sign Language Act 2017 and is committed to meeting the obligations of same. My officials are engaged in preparing appropriate strategies for achieving compliance with the requirements of the Act and will respond to any requests for the service of Irish Sign Language Interpreters. Such service will be provided if requested, with the necessary notice required, from the organisation providing Irish Sign Language (ISL) Interpreters.
To note, my Department currently offers a loop system within its main conference room, and this is available to both staff and visitors who have cochlear implants.
A number of bodies under the aegis of my Department meet the definition of a public body, as defined in the Irish Sign Language Act 2017, and have provided the information below.
The Central Bank of Ireland, as part of its Diversity & Inclusion Strategy 2022-2026, is committed to complying with the legal obligations of public service bodies as set out in Part 5 of the Disability Act 2005. This includes the promotion and support of employment of people with disabilities, compliance with any statutory Code of Practice, meeting a target of 6% employment of people with disabilities and reporting each year on achievement of these obligations. A Disability Task Force was established in June 2020 to develop and deliver an action plan to bring the Central Bank into compliance with the Disability Act 2005. Provision of reasonable accommodation is contained within that action plan, including services related to those outlined in the Irish Sign Language Act 2017. The Central Bank currently has a vendor in place to provide Irish Sign Language services.
The Financial Services and Pensions Ombudsman (FSPO) is committed to its obligations under the Irish Sign Language Act 2017. It has arrangements in place, through an accredited contracted service provider, to ensure the provision of Irish Sign Language Interpretation for ISL users that cannot hear or understand English or Irish, when they are availing of the services provided by the FSPO and make such a request. The provision of ISL interpretation is at no cost to the person concerned, in accordance with section 6(2) of the ISL Act 2017. The FSPO has a nominated Access Officer available to provide information or advice relating to access to the services of the Ombudsman. To date, there have been no requests received for ISL interpretation when accessing the FSPO’s services.
While Home Building Finance Ireland (HBFI) provides limited services to the public, it is doing all that is reasonable to ensure that interpretation into Irish Sign Language is provided in accordance with the provisions of Section 6 of the Irish Sign Language Act 2017.
The Irish Fiscal Advisory Council is aware of the requirements of the Act in respect of facilitating a request by an individual seeking access in the format prescribed under this Act and shall do all that is reasonable, on receipt of such a request, to ensure that interpretation into Irish Sign Language is provided.
The Irish Financial Services Appeals Tribunal have confirmed that it has a policy and procedure in place for the purpose of complying with its obligations as and when they may arise under the Irish Sign Language Act 2017.
While the National Asset Management Agency and the National Treasury Management Agency do not provides services to the public, both bodies are doing all that is reasonable to ensure that interpretation into Irish Sign Language is provided in accordance with the provisions of Section 6 of the Irish Sign Language Act 2017.
The Office of the Revenue Commissioners has confirmed that an Irish Sign Language interpreter service can be arranged on request for its customers who are deaf or hard of hearing. Members of the deaf community can communicate with Revenue staff in their own language (Irish Sign Language) with an Irish Sign Language Interpreter on screen. This is a free service to all deaf customers and the service is provided by the Sign Language Interpreting Service (SLIS), the national sign language interpreting service for Ireland. In addition, Revenue supports staff members who request the use of Irish Sign Language as the need arises.
The Strategic Banking Corporation of Ireland is doing all that is reasonable to ensure that interpretation into Irish Sign Language is provided in accordance with the provisions of Section 6 of the Irish Sign Language Act 2017.
The Tax Appeals Commission is fully compliant with the Irish Sign Language Act 2017 and the recommendations contained in the ‘First Report on Implementation of the Irish Sign Language Act 2017’ published by Mr Roderic O’Gorman T.D., Minister for Children, Equality, Disability, Integration and Youth.
While the Office of the Comptroller and Auditor General is within scope of the Irish Sign Language Act, currently its activities do not provide services or access to statutory entitlements to members of the public within the meaning of the Act. Should the activities of the Office further develop to include the provision of services directly to the public, statutory responsibilities under the ISL Act will be applied.
223. Deputy Jennifer Murnane O'Connor asked the Minister for Finance the legislative steps planned to tackle the ongoing high cost of insurance, especially motor insurance, as it relates to the motorsports industry; and if he will make a statement on the matter. [8270/23]
View answer224. Deputy Joan Collins asked the Minister for Finance if insurance cover for an event (details supplied) will be facilitated; and if he will make a statement on the matter. [8290/23]
View answerI propose to take Questions Nos. 223 and 224 together.
I note that both questions refer to difficulties in relation to the cost and availability of insurance for motorsports. At the outset, it is important to note that neither the Minister for Finance, nor the Central Bank of Ireland, can intervene in the provision or pricing of insurance products, or compel any insurer operating in the Irish market to provide cover to specific individuals or organisations. This position is reinforced by the EU framework for insurance (the Solvency II Directive). As Minister for Finance, you will also understand I am also unable to comment on individual cases.
This Government recognises the fact that a number of outdoor/high-footfall activity sectors, including motorcycle sports, are facing difficulty in terms of affordability and availability of insurance. It has therefore prioritised the implementation of the Action Plan for Insurance Reform, which aims to improve the cost and availability of insurance for all groups, including sporting organisations. The latest Implementation Report, published in November 2022, demonstrates that significant progress has been made in implementing these reforms, with approximately 90 percent of the actions either delivered or ongoing.
One of the key developments has been the implementation of the Personal Injuries Guidelines , which have reduced average award levels by nearly 40 per cent. Government has consistently emphasised its clear expectation that insurers should pass-on any savings arising from the reform agenda to customers. Minister of State Carroll MacNeill is meeting with the main insurers in the Irish market this month in order to reiterate the need for insurers to reflect lower claims costs through reduced premiums, but also by increasing their risk appetite to provide cover to lesser-served, ‘pinch-point’ sectors.
Work remains ongoing on a whole-of Government basis to ensure the timely implementation of the remaining elements of the Action Plan . Of particular relevance are the proposed amendments to the duty of care legislation. The policy intent is that these measures will have a significant impact on the issue of slips, trips and falls, and thus should assist the sporting and outdoor activity sector as a whole.
Data from the Central Bank of Ireland illustrates that the public liability market has been loss making for a number of years, and consequently insurers are reluctant to enter into this area. At the same time, this more specialised market segment is closely linked to global insurance trends, and is therefore slower to reflect the changes being delivered through the Government reform agenda than more commoditised products, such as motor insurance. Nevertheless, there are clear signs that the market is beginning to respond to the success of the Action Plan for Insurance Reform , with insurers moving into previously problematic niche areas such as childcare, inflatables and the equestrian sectors.
In conclusion, securing a more sustainable and competitive market through deepening and widening the supply of insurance in Ireland remains a key policy priority for this Government. It is therefore my intention to work with my Government colleagues to ensure that the implementation of the Action Plan will continue to have a positive impact on the affordability and availability of insurance for all groups, including sporting clubs and organisations.
