Written Answers Nos. 75-94
75. Deputy Catherine Murphy asked the Minister for Transport if his attention has been drawn to significant delays in the driver testing system; his plans to address the backlog; and the estimated time it will take to clear the backlog. [15626/23]
View answerThe operation of the National Driving Test service is the statutory responsibility of the Road Safety Authority (RSA), however, the Authority is working closely with my Department to address the issue of driver testing delays.
The Driver Testing service has been under significant pressure to meet unprecedented demand which is 28% up on 2021 figures and 27% up on 2018 pre Covid-19 pandemic figures.The current increase in demand for driving tests and the time to invitation to book a test appointment 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 and an increase in Approved Driving Instructors capacity to deliver lessons to learner drivers which has increased the volume of learners becoming eligible and ready to take their test.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. Deployment of these successful candidates is almost complete and has been focused on geographical areas with the longest waiting lists.Given the continued backlog, demand and capacity of the driver testing service was further reviewed in late 2022 and early 2023. My Department is actively engaged with the RSA in evaluating a subsequent request for additional resources at the present time.
76. Deputy Catherine Murphy asked the Minister for Transport if he and-or the National Transport Authority plan to review top-up and annual taxsaver travel cards for bus, rail and light rail services; and if his Department and-or the NTA have surveyed the number of persons using public transport in the past three years to date and evaluated the number of journeys made using card and cash to pay for journeys. [15627/23]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; I am not involved in the day-to-day operations of public transport, nor decisions on fares. It is the National Transport Authority (NTA) that has responsibility for the regulation of fares charged to passengers in respect of public transport services, provided under public service obligation (PSO) contracts
In light of the Authority's responsibility in this area, I have forwarded the Deputy's specific question in relation to top-up and annual taxsaver travel cards, to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.
77. Deputy Gino Kenny asked the Minister for Transport if he and his Departments will immediately comply with its obligations under the Convention on the Rights of Persons with Disabilities by prioritising and distinguishing disabled persons organisations, DPOs, in all consultations affecting disabled people. [15641/23]
View answer78. Deputy Gino Kenny asked the Minister for Transport what the National Transport Authority plans to prioritise for the Disabled Persons Organisations (as per Article 4 (3) and General Comment No. 7 of the CRPD), to disability-proof all current projects and plans in compliance with the CRPD. [15642/23]
View answerI propose to take Questions Nos. 77 and 78 together.
The Minister for Children, Equality, Disability, Inclusion and Youth and the Minister of State for Disabilities have overarching responsibility in Ireland for the implementation of the United Nations Convention on the Rights of People with Disabilities (UNCPRD). My Department will comply with all guidance from either Minister regarding the implementation of the UNCRPD.
I have forwarded your specific Question in relation to the National Transport Authority (NTA) to the NTA for direct reply to you. Please advise my private office if you do not receive a response within ten working days.
79. Deputy Niamh Smyth asked the Minister for Transport if an exemption can be made to arrange an early driving test due to unfortunate circumstances in respect of a person (details supplied); and if he will make a statement on the matter. [15670/23]
View answer80. Deputy Niamh Smyth asked the Minister for Transport if an early driving test can be requested for a person (details supplied); and if he will make a statement on the matter. [15671/23]
View answerI propose to take Questions Nos. 79 and 80 together.
The operation of the national driving test service is the statutory responsibility of the Road Safety Authority, this includes the scheduling of driving tests. Neither I, nor my Department, have any involvement in the scheduling of individual driving test applications. Therefore, I have 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.
81. Deputy Catherine Murphy asked the Minister for Finance the number of individual landlords and investment companies that are availing of tax relief for landlords; and if he will clarify if non-resident individuals and investment companies are eligible to avail of the tax relief. [15637/23]
View answerA significant array of reliefs and exemptions are available for landlords. I assume that the Deputy's question reflates to sections 97 and 97A of the Taxes Consolidation Act 1997 (TCA), which sets out the allowable deductions in computing rental income chargeable to income tax or corporation tax under Case V of Schedule D. Income chargeable under Case V is computed on the gross amount of rent receivable less allowable expenses incurred in earning that rent. I am advised by Revenue that non-resident individuals and corporate landlords are also eligible to make these deductions on their Irish rental income.
After deduction of allowable letting expenses, rental income is subject to tax as part of the total taxable income of the landlord. Individual landlords may be subject to income tax at their marginal rate of tax in addition to which USC and PRSI will also apply. Subject to limited exceptions, in computing tax due, non-resident individuals are not entitled to personal tax credits. Corporate landlords are liable to corporation tax at 25% on Case V income, and a further 20% “close company surcharge” may also apply where the rental profits are held within the company.
Some examples of deductible expenses for 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.
The amount of mortgage interest which was allowed as a deduction was restricted to 75 per cent from 2009, rising to 80 per cent in 2017 and 85 per cent in 2018. With effect from 1 January 2019, the full amount of interest on mortgages for residential rental properties may 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.
The owners of rental properties are also entitled to claim deductions up to €10,000 against rental income from that premises for various expenses incurred prior to it being first let after a six-month (decreased from 12 months in Finance Act 2022) period of non-occupancy (increased from €5,000 in Finance Act 2022). These expenses include any rent payable in respect of the premises, general repairs and maintenance (capital expenditure excluded), insurance and management fees, rates, service charges, accountancy fees and certain mortgage protection policy premiums.
Finance Act 2022 also provided for the deduction of certain retrofitting expenses incurred by landlords on rented residential properties with tenants in situ. The expenses that qualify for deduction are those in respect of which the landlord has received a home energy grant from the Sustainable Energy Authority of Ireland (SEAI).
I am informed by Revenue that the number of taxpayer units which have made a return of Schedule D Case V income for residential properties situated within the State in 2020 through a Form 11 tax return is 158,300. This is the most recent year for which data are currently available. Of those taxpayer units, 152,900 have claimed at least one allowable deduction from their gross rental income for the purposes of determining their net Schedule D Case V income. Revenue advises that 18,900 of these taxpayer units were otherwise non-resident for tax purposes.
In terms of company returns, I am advised by Revenue that the number of companies with gross rental income returned on Corporation Tax returns for 2021, the latest year available, is 14,567. 5,577 of these returned rental income in respect of residential properties. 11,592 availed of at least one deduction in respect of this income with 4,541 using at least one deduction in respect of residential income. The number of these companies trading in the state using a branch or an agency is 128 for companies returning any rental income and 54 operating using a branch or an agency with residential income only.
It should be noted that funds such as Irish Real Estate Funds (“IREFs”) and Real Estate Investment Trusts (“REITS”) are not included in these figures as they are exempt from Corporation Tax. Specific tax rules apply to the taxation of REITs and IREFs.
82. Deputy Michael Lowry asked the Minister for Finance the number of seizures conducted by customs officials on illegally imported solid fuels in 2021 and 2022; and if he will make a statement on the matter. [15687/23]
View answer83. Deputy Michael Lowry asked the Minister for Finance the amount of funding that has been provided to the Revenue Commissioners in the years 2021, 2022 and to date in 2023 to combat smuggling of solid fuels; and if he will make a statement on the matter. [15688/23]
View answerI propose to take Questions Nos. 82 and 83 together.
Ireland’s tax 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. SFCT is collected by Revenue on a self-assessment basis and compliance with SFCT law is enforced using the full range of compliance interventions and enforcement provisions for self-assessed taxes. It is only when solid fuels are first supplied in the State that an SFCT liability arises, and the supplier must account for and pay this liability to Revenue. It is important to understand that SFCT is not an import duty and neither the movement of solid fuels into the State from third countries or from other Member States, nor their physical presence in the State, generate a tax liability. Therefore, smuggling offences of the type envisaged by the Deputy’s questions do not exist in Irish tax law in relation to solid fuels.
Currently, solid fuels are generally cheaper in Northern Ireland (NI) than in the State. The price differentials arise for several reasons including the lower VAT rate and absence of a carbon tax (analogous to our SFCT) in NI. In addition, the environmental standards regime applying to solid fuels in NI allows for the sale in that jurisdiction of lower quality solid fuels, which can be cheaper than solid fuels that meet the required environmental standards in this State. I understand that this is particularly relevant with regard to coal as there are no restrictions in NI on the sale or use of smoky coal, which is significantly cheaper than smokeless coal.
I am advised by Revenue that it is aware of solid fuel supplies in the State which are suspected to have originated in NI. While the Deputy refers to these as “illegally imported solid fuels”, he will be aware that rules on the EU Single Market preclude the use of any cross-border controls in the administration of a tax such as SFCT. He will also understand that – in accordance with the Protocol on Ireland and Northern Ireland and reiterated in the recent Windsor Framework – the movement of goods between Northern Ireland and an EU Member State is essentially treated as a movement of goods within the EU. As a result, solid fuel coming into the State from other Member States and NI is not subject to cross-border movement controls typical of harmonised excises on mineral oils, tobacco and alcohol. There is no requirement for such movements of solid fuel to be declared to Revenue, nor is there any requirement for solid fuels to enter tax warehouses or a duty suspension regime. Essentially, solid fuels being brought into the State from NI, or another Member State, enjoy the same freedom of movement that applies to most other goods.
The importation of solid fuels that do not comply with Ireland’s environmental law and standards is not an offence under tax law, and Revenue has no role in instigating prosecutions for breaches of environmental law. Such matters come within the responsibility of local authorities. The Air Pollution Act 1987 (Solid Fuels) Regulations 2022, which were introduced in October last year, significantly enhance the State’s regulatory regime underpinning environmental standards for solid fuels. The regulations empower Local Authorities to take enforcement actions, including prosecutions, against solid fuel producers, importers, distributors, retailers, and users to ensure all solid fuels placed on the market and used in the State comply with relevant standards. The regulations place specific obligations on anyone transporting solid fuels, including requirements that accompanying documentation, detailing fuel source, destination and compliance with environmental standards are available for inspection by Local Authority staff. Further information on the operation of the regulations can be found at www.gov.ie/en/publication/e3da2-air-quality/#new-solid-fuel-regulations.
Nonetheless, while Revenue does not have a direct role itself in relation to these environmental enforcement matters, Revenue is aware of the benefit that inter-agency enforcement co-operation can bring to the effective implementation of the range of State laws applicable to a sector. In this regard, Revenue have participated in several joint operations with other agencies including Local Authority 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.
84. Deputy Jim O'Callaghan asked the Minister for Finance if he will provide an update in tabular form on a county basis of the number of businesses in each county that have successfully applied for inclusion under the temporary business energy support scheme; the estimated value or worth of the support in each county; and if he will make a statement on the matter. [15701/23]
View answerThe Temporary Business Energy Support Scheme (TBESS) was introduced to support qualifying businesses with increases in their electricity or natural gas costs over the winter months.
Details of the scheme 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 30 April 2023. However, subject to State aid approval, this period is to be extended to cover energy costs up to 31 May 2023. It 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
Businesses which are eligible for TBESS can register for the scheme via Revenue’s online service and comprehensive guidelines on the operation of the scheme are available on the Revenue website.
I am advised by Revenue of the following registrations and claims on a county by county basis as of 15 March, which is the date for which the most recent figures are available:
|
County |
All Registration applications |
Approved Registrations |
Value of Approved Claims (€m) |
|
Carlow |
391 |
380 |
0.98 |
|
Cavan |
583 |
577 |
1.21 |
|
Clare |
709 |
704 |
1.46 |
|
Cork |
3,395 |
3,350 |
6.7 |
|
Donegal |
1,169 |
1,151 |
2.25 |
|
Dublin |
5,836 |
5,678 |
17.5 |
|
Galway |
1,584 |
1,560 |
3.8 |
|
Kerry |
1,151 |
1,127 |
2.31 |
|
Kildare |
950 |
935 |
2.36 |
|
Kilkenny |
646 |
629 |
1.02 |
|
Laois |
387 |
383 |
0.64 |
|
Leitrim |
234 |
230 |
0.27 |
|
Limerick |
1,144 |
1,125 |
2.5 |
|
Longford |
281 |
276 |
0.54 |
|
Louth |
755 |
746 |
1.52 |
|
Mayo |
843 |
826 |
1.8 |
|
Meath |
970 |
957 |
2.38 |
|
Monaghan |
572 |
564 |
1.37 |
|
Offaly |
425 |
422 |
0.73 |
|
Roscommon |
339 |
335 |
0.79 |
|
Sligo |
371 |
363 |
0.77 |
|
Tipperary |
1,113 |
1,091 |
1.63 |
|
Waterford |
790 |
779 |
1.72 |
|
Westmeath |
599 |
589 |
1.18 |
|
Wexford |
951 |
935 |
1.88 |
|
Wicklow |
650 |
634 |
1.28 |
|
Total Businesses |
26,838 |
26,346 |
60.61 |
Further information on registrations and claims is available in the report published by Revenue (generally on a weekly basis) on its website at www.revenue.ie/en/corporate/information-about-revenue/statistics/number-of-taxpayers-and-returns/cost-living.aspx.
85. Deputy Paul Murphy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will investigate an incident involving members of a fox hunt at Hore Abbey, a national monument managed by the national monuments service division of his Department (details supplied); if this constituted trespass; if any damage was caused to the site; and if he will take action to keep hunters away from national monument sites. [15785/23]
View answerThe Office of Public Works did not receive any request for permission to access Hore Abbey for this event and indeed was not aware of such an occurrence until it was raised by the Deputy. A site inspection has been undertaken in recent days and I can confirm that there was no damage to the National Monument arising from this reported incident.
The OPW is not in a position to advise whether this constitutes trespass given the openness of the site, but is seeking advice in this regard.
The OPW requires that permission be sought for all events taking place at any National Monument site. In deciding whether to allow use of the property, the OPW has regard to the nature of the event, its appropriateness in terms of form and content and its potential impact on both the image and historic fabric of the National Monument.
86. Deputy Michael Healy-Rae asked the Minister for Public Expenditure, National Development Plan Delivery and Reform what works can be done to prevent flooding in a property (details supplied); and if he will make a statement on the matter. [15742/23]
View answerThe Office of Public Works (OPW) has a statutory remit for the maintenance of the Maine Arterial Drainage Scheme under the Arterial Drainage Act, 1945. Officials from the OPW contacted the person concerned and have established that the area in question does not form part of this Arterial Drainage Scheme.
Local flooding, is in the first instance, a matter for each local authority to investigate and address.
The Minor Flood Mitigation Works and Coastal Protection Scheme was introduced by the OPW on an administrative, non-statutory basis in 2009. Applications for funding from local authorities are considered for flood relief and erosion protection measures costing up to €750,000 in each instance. Funding of up to 90% of the cost is available for approved projects. Applications are assessed by the OPW having regard to the specific economic, social and environmental criteria of the scheme, including a cost benefit ratio and having regard to the availability of funding for flood risk management. Full details of this scheme are available on www.floodinfo.ie/
87. Deputy Holly Cairns asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media the funding opportunities that are available for sports clubs to assist them in facilitating children and young people resident in direct provision centres participating in club activities, including funding for transport; and if she will make a statement on the matter. [15510/23]
View answerSport Ireland is the statutory body with responsibility for the development of sport, including the allocation of funding under its various programmes. Sport Ireland does not allocate funding directly to clubs but channels it through the relevant National Governing Bodies of sport and the Local Sports Partnerships.
I have referred the Deputy’s question to Sport Ireland for direct reply in relation to any funding or support that may be available to facilitate children and young people resident in direct provision centres participating in club activities. Please contact my private office if you have not received a reply within ten working days.
88. Deputy Alan Kelly asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media if there will be an announcement of a new sports capital round of funding in 2023. [15544/23]
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.
89. Deputy Alan Kelly asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media the steps her Department is taking to increase the volume of tourism accommodation available in the Lough Derg region of Tipperary, Clare and Limerick. [15545/23]
View answerAs the Deputy may be aware, the Lough Derg Visitor Experience Development Plan 2020-2024 is an integrated approach to destination development in the region including accommodation. The cross-agency approach to co-ordinated investment in the area has positioned the Lough Derg region to fulfil a key role in the Ireland’s Hidden Heartlands national brand experience.
At a national level, Fáilte Ireland is currently working on accommodation audits to establish a baseline on existing capacity and to provide gap analysis in each destination and region. As part of the roll out of all Destination Experience Development Plans, Fáilte Ireland will audit and map out current accommodation stock. This will include a quality and gap analysis (if any) for additional accommodation development on a county-by-county basis.
Fáilte Ireland will use these audits to inform Local Authorities as they shape their own tourism accommodation strategies. For example, to ensure that tourist accommodation development is clearly identified in future county development plans, Fáilte Ireland will make recommendations on the optimum accommodation mix required to fill any gaps in the market.
As the Deputy is aware, the Government has also approved the priority drafting of the Registration of Short-Term Tourist Letting Bill, which is currently the subject of pre-legislative scrutiny by the Joint Oireachtas Committee on Tourism, Culture, Arts, Sport and Media. The Bill provides for the registration of short-term tourist lettings, in line with the commitment under Housing for All, the Government's housing policy. The Short Term Lettings Register, which will be operated by Fáilte Ireland, will allow the State, for the first time, to have a full picture of the stock of tourist accommodation. This will significantly enhance Fáilte Ireland’s ability to promote wider tourism investment, based on, for example, return on investment measured on bednights.
The combined insights of the accommodation audits and the Short Term Lettings Register, will help shape and inform Ireland’s long term accommodation development plans to meet the ever changing consumer demands and trends.
90. Deputy Patrick Costello asked the Minister for Housing, Local Government and Heritage if temporary funding will be made available for remedial work on apartment defects to be commenced before the relevant legislation is introduced; and if he will make a statement on the matter. [15659/23]
View answerI received Government approval on 18 January to draft legislation to establish supports for the remediation of fire safety, structural safety and water ingress defects in purpose-built apartment buildings, including duplexes, constructed between 1991 and 2013. This legislation will provide a statutory basis for the establishment of a remediation scheme aimed at protecting the safety and welfare of those living in apartments or duplexes with such defects.
In order to ensure that important life-safety works are not paused, remediation works related to fire safety defects, entered into or commenced from 18 January 2023, will form part of the remediation scheme, subject to terms and conditions. Such works will need to be agreed with local authority Fire Services.
A Code of Practice in the context of the Fire Services Acts, to provide guidance to relevant professionals, including guidance on interim safety measures, is currently being developed. The scheme will incorporate a means or methodology, based on the Code of Practice, for prioritising the allocation and nature of support and funding, including the funding of interim measures, to ensure that the highest risk buildings will be the first to be supported.
Work is underway to draft the required legislation which will include the scope, eligibility and conditions of the remediation scheme.
91. Deputy Richard Bruton asked the Minister for Housing, Local Government and Heritage the estimated number of people who would be eligible for the cost-rental scheme if the net income limit of €53,000 was to increase to €60,000 and to €80,000. [15524/23]
View answerThe policy intent of developing a Cost Rental sector in Ireland is to support the housing needs of those on moderate incomes for whom high open market rents are unaffordable and who do not qualify for social housing supports. Under the Cost Rental model, rents are set to cover only the cost of financing, building, managing and maintaining the homes, while any properties that receive State subvention are targeted to be at least 25% below prevailing market rents. Cost Rental properties also come with the added advantage of long-term tenancies and certainty of rent.
The estimations requested are not readily available. Eligibility and income parameters are a key tool in targeting limited State resources at those who fall within the moderate income cohort and are considered most in need of affordable housing interventions. The primary eligibility condition for accessing Cost Rental housing is a maximum net household income (less income tax, PRSI, USC and superannuation contributions) of €53,000. This scheme’s eligibility criteria remains under review to ensure it remains fit for purpose in targeting support at those who cannot affordably access homes for rental on the private market.
92. Deputy Richard Bruton asked the Minister for Housing, Local Government and Heritage the estimated cost of increasing the maximum levels of household annual income ranging from €30,000 to €60,000 by 20%, with regard to the adaptation grants for older persons and people with a disability. [15525/23]
View answer93. Deputy Richard Bruton asked the Minister for Housing, Local Government and Heritage the estimated cost of raising the current maximum household income threshold of €60,000 to €70,000 with regard to the adaptation grants for older persons and people with a disability. [15526/23]
View answer94. Deputy Richard Bruton asked the Minister for Housing, Local Government and Heritage with regard to the adaptation grants for older persons and people with a disability the estimated cost of increasing the maximum grant amounts at each level by 20% based on current uptake rates. [15527/23]
View answerI propose to take Questions Nos. 92, 93 and 94 together.
My Department provides funding under the suite of Housing Adaptation Grants for Older People and People with a Disability, to assist people in private houses to make their accommodation more suitable for their needs. The grants include the Housing Adaptation Grant for People with a Disability, the Mobility Aids Grant and the Housing Aid for Older People, each of which are 80% funded by my Department with a 20% contribution from local authorities. The information sought with respect to various costings is not readily available within my Department.
Housing for All commits to reviewing the full suite of Housing Adaptation Grants for Older People and People with a Disability. A report on the review of the Housing Adaptation Grants for Older People and People with a Disability has been prepared by my Department. Among the areas which the review considered are the income thresholds, the grant limits, the application and decision making processes, including supplementary documentation required.
I will be giving careful consideration to the review report and expect to make a decision on the recommendations in the report as soon as possible.
