Written Answers Nos. 207-214
207. Deputy Joe McHugh asked the Minister for Finance what taxation plans are being mooted to retain small, accidental landlords who are charging very low rent, have costs outweighing rental income, and, in some instances, must deal with issues such as Mica; and if he will make a statement on the matter. [14571/23]
View answerThe exiting of small or accidental landlords from the private rental sector is a consequence of multiple factors. For example, the changing regulatory environment and the recent rise in house prices.
It is important to note that a wide array of tax reliefs and exemptions are already available for landlords and the property sector. The combined cost of these, in tax receipts forgone, is significant.
For landlords subject to income tax, the current position is that, after the deduction of allowable expenses, rental income is subject to tax as part of the total taxable income of the landlord. Individual landlords may therefore be subject to income tax at their marginal rate of tax in addition to which USC and PRSI will also apply. However, the Rent-a-Room relief allows a tax disregard for up to €14,000 rental income for an individual renting out a room or rooms in their own principal private residence.
Some examples of deductible expenses currently available to landlords include:
- the cost of maintenance, repairs, insurance and management of the property; property management fees;
- the cost of registering a residential tenancy with the Residential Tenancies Board; the cost of letting, such as letting agency fees; and the cost to the landlord of any goods provided or services rendered to a tenant;
- with effect from 1 January 2019, 100 per cent of the interest on mortgages for residential rental properties may also be deducted;
- wear and tear allowances are available in respect of furniture, fixtures and fittings provided by a landlord. These allowances are granted at the rate of 12.5% per annum over a period of 8 years;
- owners of rental properties are also entitled to claim deductions of up to €10,000 against rental income from that premises for various expenses incurred prior to it being first let after a six-month period of non-occupancy; and
- Finance Act 2022 provided for the deduction of up to €10,000 in certain retrofitting expenses incurred by landlords on rented residential properties where tenants remain in situ.
I will make decisions regarding tax incentives and reliefs in the context of the annual Budget and Finance Bill process. Such decisions must have regard to the sound management of the public finances and my Department's Tax Expenditure Guidelines. While the use of tax measures to retain landlords in the rental market or increase supply may be well-intentioned, Ireland’s history shows that the issue of property-based tax expenditures should be approached with caution. It is therefore important that any proposals regarding further new reliefs are carefully thought out to ensure that they are targeted and have the intended effect.
I understand that the Department of Housing, Local Government and Heritage has commenced a review of the private rental sector, and that this review will take into account the significant regulatory changes over the past several years and will ensure that our housing system provides an efficient, affordable, safe and secure framework for both landlords and tenants. I also understand that it will include a thematic review of the principal and relevant elements of the rental market, to ensure that Ireland has a sector which meets the needs of tenants, both short-term and long-term, while providing a supportive environment for the maintenance of the existing stock and provision of new units.
My Department continues to monitor all aspects of the property market and I will continue to work with my colleagues in Government to ensure that any further interventions in the housing market are appropriately calibrated, represent the best use of scarce public resources and boost the supply of housing in both the public and private sectors.
In relation to the matter of landlords dealing with mica, I would mention that the Minister for Housing, Local Government and Heritage has primary responsibility for housing policy, which includes the implementation of Government-agreed measures to improve and enhance the Defective Concrete Block grant scheme. I understand that the Remediation of Dwellings Damaged by the Use of Defective Concrete Blocks Act 2022 provides for the extension of the enhanced Defective Concrete Block grant scheme beyond the current scope of Principle Private Residences only, to also cover rented dwellings registered with the Residential Tenancies Board on or before 1 November 2021.
208. Deputy Catherine Murphy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the protocols and-or guidelines he has issued in respect of the use of personal social media accounts by officials in his Department; the number of sanctions imposed by his Department on its own officials in the past ten years to date in respect of social media output by its officials, which are verbal, written or otherwise; if social media platforms are restricted on his Department’s network; if an application (details supplied) is available to use and-or download on to Departmental-issued mobile phones; and if not, if it is barred from use. [14518/23]
View answerMy Department issues its Social Media Policy (2020), an internal policy document, to all new staff joining the Department. Staff are required to acknowledge that they have received and read the policy. The policy applies to all employees of the Department, whether permanent, temporary or on contract, including interns and staff who are seconded into the Department.
The purpose of the policy is to inform staff of best practice when posting on social media and digital channels, and how best to conduct themselves whether in a professional or personal capacity.
Staff are also bound by data protection laws and the terms and conditions of employment not to discuss or disclose any information of a confidential nature except in the proper course of their employment. Staff in my Department are also asked to pay particular attention to sections 4-8 of the Civil Service Code of Standards and Behaviour; the Dignity at Work policy; and the Official Secrets Act. Staff are also reminded of the requirements of the ICT Acceptable Usage and Internet Content Access Policy and restrictions on the use of the Department’s email system.
Recent National Cyber Security Centre (NCSC) guidance on Mobile Device Security for Government Officials was also circulated to all staff in my Department for their information and attention.
In the event of non-compliance or where a staff member disregards the Department’s Social Media Policy, the line manager will investigate and consult with HR to ensure the issue is dealt with in line with established procedures, including disciplinary, as appropriate. No sanctions have been imposed by my Department on any officials in the past ten years to date in respect of social media output.
Regarding accessing social media platforms on the network, ‘social networking’ is a category that is blocked on the Department’s network. The Department’s mobile phone handsets have a secure area ‘containerised’ for official use, the application in question is not available to download in that secure containerised area.
209. Deputy Robert Troy asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media if she will outline the specific grants available for a sports club to install a lift and-or stairlift facility to allow members access an upstairs clubhouse facility. [14500/23]
View answer210. Deputy Robert Troy asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media if she will outline the energy upgrade and efficiency grants available to sports clubs that incorporate a clubhouse facility; and if she will make a statement on the matter. [14503/23]
View answerI propose to take Questions Nos. 209 and 210 together.
In terms of my Department's responsibilities, the Sports Capital and Equipment Programme (SCEP) is the primary vehicle for Government support for the development of sports and recreation facilities and the purchase of non-personal sports equipment throughout the country. Over 13,000 projects have now benefited from sports capital funding since 1998, bringing the total allocations in that time to over €1.15 billion. The Programme for Government commits to continuing the SCEP and to prioritising the needs of disadvantaged areas and groups (such as people with disabilities) in the provision of sports facilities.
More information on the many items funded under the SCEP, which include modifications to sports facilities to improve access for people with disabilities and to reduce energy consumption, can be found in the Guide to Making an Application published on the Department’s website at the following location:
www.gov.ie/pdf/?file=https://assets.gov.ie/194842/49a7273f-0be9-4106-a40b-412461c5a8d9.pdf#page=null
Under recent rounds of the Programme, many clubs received allocations towards projects featuring sustainable improvements. Measures funded included the installation of LED floodlighting, solar panels and PV panels. Details of all allocations can be found at www.gov.ie/en/collection/471ed5-sports-capital-allocations/
With regard to the timing of the next round, following completion of the appeal process, my Department commenced a full review of all aspects of the 2020 round of the SCEP. The Review is nearing completion and I hope to publish it shortly. Any recommendations arising from the finalised Review will be reflected in the next round. Furthermore, my officials are engaging with the Department of Public Expenditure and Reform in relation to the launch of the next cycle of the SCEP. Once this process is concluded, I will announce the exact dates from which new applications will be accepted.
211. Deputy Catherine Murphy asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media the protocols and-or guidelines she has issued in respect of the use of personal social media accounts by officials in her Department; the number of sanctions imposed by her Department on its own officials in the past ten years to date in respect of social media output by its officials, verbal, written or otherwise; if social media platforms are restricted on her Department’s network; if an application (details supplied) is available to use and-or download on to Departmental-issued mobile phones; and if not, if it is barred from use. [14522/23]
View answerAs the Deputy will be aware my Department was established in its current configuration in September 2020. I am advised that all personnel are required to adhere to Departmental policies relevant to the use of the ICT infrastructure and social media on the Department’s IT networks.
Furthermore, I am advised that no sanctions have been applied to officials of the Department from that period in respect of their use of social media platforms.
In respect of the latter part of the Deputy’s question, I can confirm that my Department’s mobile phones are securely managed by a Mobile Device Management system that permits the use of designated work applications only in a containerised environment.
212. Deputy Brendan Smith asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media the outcome of discussions she has had with her counterpart in the British Government concerning the difficulties that will arise for the tourism sector on an all-island basis if the proposed electronic travel authorisation scheme is implemented as proposed; and if she will make a statement on the matter. [14558/23]
View answerAs the Deputy will be aware, the UK Government recently announced that it will provide an exemption to its new Electronic Travel Authorisation (ETA) Scheme for legal residents of Ireland. This exemption is welcome, especially with regard to non-British and non-Irish citizens employed in the tourism sector and who traverse the border in the course of their work, such as coach drivers, taxi drivers and tour guides. This particular exemption has been secured given consideration of issues raised by Irish Ministers and officials.
However, the fact that the proposed ETA scheme does not provide for an exemption for international tourists who wish to travel from Ireland to Northern Ireland is a matter of ongoing concern for the Government and for the tourism industry, both North and South.
Seamless cross-border travel has been a key enabler for the record growth of tourism to the island over the past decade and having to apply for pre-travel clearance in order to cross the border into Northern Ireland would result in an additional layer of bureaucracy and complexity, as well as additional cost, for visitors. Tourism Ireland research has continually confirmed that hassle and expense are key deterrents for travellers when choosing their holiday destination and this is therefore of concern in relation to any ETA requirement.
Since 2021, the Irish Government has raised concerns about the ETA proposals with the UK Government. Governmental engagement on this issue has been primarily led by the Department of Foreign Affairs. The Taoiseach, Tánaiste, Minister for Justice and other Ministers have also engaged directly with the UK Government, highlighting how the proposed scheme could inhibit the fluid nature of movement on the island and North-South cooperation, especially with regard to all-island tourism.
While it has not been possible at this time to secure an exemption to facilitate the all-island tourism economy, the Government will continue to engage on this along with Northern Ireland stakeholders. In addition, officials from this Department continue to liaise with their counterparts in the Department for the Economy in Northern Ireland on the matter.
My Department and both tourism agencies will continue to foster north-south co-operation to enhance an all-island tourism offering and grow international visitor numbers to the entire island.
213. Deputy Brendan Smith asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media if a new sports capital programme will be announced at an early date in view of its importance in assisting sporting organisations to modernise and develop additional facilities, which are much-needed in many communities and across different sporting disciplines; and if she will make a statement on the matter. [14576/23]
View answerThe Sports Capital and Equipment Programme (SCEP) is the primary vehicle for Government support for the development of sports and recreation facilities and the purchase of non-personal sports equipment throughout the country. Over 13,000 projects have now benefited from sports capital funding since 1998, bringing the total allocations in that time to over €1.15 billion. The Programme for Government commits to continuing the SCEP and to prioritising investment in disadvantaged areas.
The final grants under the latest round were announced were announced on Tuesday 31 May last year and the total allocation of €166.6 million for the 2020 round represents the highest level of allocation ever made under the SCEP. The priority in the short term is to advance the successful applications to "formal approval" and grant drawdown stage and my Department continues to support and guide grantees from past rounds as they manage their grants.
With regard to the timing of the next round, following completion of the appeal process, my Department commenced a full review of all aspects of the 2020 round of the SCEP. The Review is nearing completion and I hope to publish it shortly. Any recommendations arising from the finalised Review will be reflected in the next round. Furthermore, my officials are engaging with the Department of Public Expenditure and Reform in relation to the launch of the next cycle of the SCEP. Once this process is concluded, I will announce the exact dates from which new applications will be accepted.
214. D'fhiafraigh Deputy Éamon Ó Cuív den Aire Tithíochta, Rialtais Áitiúil agus Oidhreachta an bhfuil sé i gceist aige an comhartha talún “Toit Chonáin” (GA091-012), a théann i bhfad siar sa stair (8,000 bliain), i gCaorán na gCearc, Baile na hAbhann, Contae na Gaillimhe, a shainainmniú ina Shéadchomhartha Náisiúnta agus na cosaintí iomchuí a thabhairt dó dá réir, chun é a chosaint ó chreimeadh cósta agus oibriú farraige; agus an ndéanfaidh sé ráiteas ina thaobh. [14384/23]
View answerTá an séadchomhartha atá i gceist ar eolas ag Seirbhís na Séadchomharthaí Náisiúnta i mo Roinnse agus tá cosaint dhlíthiúil aige toisc é a bheith san áireamh i dTaifead reachtúil na Séadchomharthaí agus na nÁiteanna arna bhunú faoi alt 12 d’Acht na Séadchomharthaí Náisiúnta (Leasú), 1994. Toisc go bhfuil an séadchomhartha faoi úinéireacht phríobháideach agus nach bhfuil sé faoi mo chaomhnóireacht, níl aon ról dlíthiúil agam faoi láthair maidir le cothabháil nó caomhnú a dhéanamh air. Níl aon phróiseas faoi Achtanna na Séadchomharthaí Náisiúnta chun séadchomharthaí náisiúnta a ainmniú go foirmiúil. I gcásanna ina bhfuilim den tuairim go bhfuil tábhacht náisiúnta ag baint le séadchomhartha (i.e. séadchomhartha náisiúnta) is féidir liom Ordú um Chaomhnú a dhéanamh ina leith má mheasaim go bhfuil sé i mbaol. Mar sin féin, fiú ansin ní bheadh ról agam maidir lena chothabháil agus a chaomhnú mura ndéanfaí úinéir nó caomhnóir díom. Mar atá cúrsaí faoi láthair, is é an chéad chéim chuí ná go ndéanfadh Seirbhís na Séadchomharthaí Náisiúnta iniúchadh ar an séadchomhartha agus breithniú ar na bearta a d’fhéadfadh a bheith oiriúnach agus praiticiúil sna himthosca. Beidh toradh an iniúchta sin, a thuigtear dom a dhéanfar go luath, mar bhonn eolais do ghníomhaíocht bhreise sa chás seo.
