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Wednesday, 10 May 2023

Written Answers Nos. 53-72

Revenue Commissioners

Questions (53)

Willie O'Dea

Question:

53. Deputy Willie O'Dea asked the Minister for Finance the number and location of Revenue Commissioners offices with over-the-counter services open; how this number compares with the number of over-the-counter services available before 2020; the number of offices that provide telephone services; the opening hours of each; if there are plans to increase the hours of operation of the Revenue telephone services across the country to deal with the large volume of phone calls that they are experiencing; and if he will make a statement on the matter. [21874/23]

View answer

Written answers

I am advised that Revenue provides a wide range of service channels to taxpayers who require assistance including online, phone, postal and an appointment service.

While Revenue previously provided a traditional over the counter service in a number of their offices, changing demands of taxpayers and the need to provide an efficient and cost-effective service has resulted in the overall mix and nature of service channels evolving.

Revenue have confirmed that between 2015 and 2017 a number of their public offices transitioned from a walk-in service to an appointments service. At the start of 2020 appointments could be arranged in all Revenue offices and a walk-in service was available in Cork, Limerick, Galway and Dublin.

Revenue provides a full range of online services via MyAccount and Revenue Online Services (ROS) that allows most taxpayers to manage their tax affairs online, which for the most part removes any requirement to attend public offices, including a secure online communication channel, MyEnquiries, where queries can be submitted, and progress tracked. In addition, Revenue provides a comprehensive phone service that is structured around business function rather than geographic location. The table below sets out the business function, its associated phone number and opening times. Revenue is continuously reviewing its service channel options and deploys its resources on an agile basis to meet demand.

For those taxpayers who would prefer a face-to-face meeting, an Appointments Service is provided. The Appointment Service offers both virtual and in-person appointments, eliminating waiting times and allowing taxpayers to choose a time convenient for them. An appointment can be made through Revenue’s dedicated appointments phone service, 01-7383660, or alternatively, taxpayers can visit one of four Revenue Offices located in Dublin (Cathedral Street, Dublin 1), Cork (Revenue house, Blackpool), Galway (Geata na Cathrach, Galway) and Limerick (Sarsfield House, Francis Street, Limerick) to make an appointment.

Phone Service

Phone No.

Opening Hrs.

Days Available

Access Officers (for persons with a disability)

01 647 44 98

09.00am - 17.00pm

Monday - Friday

Vehicle Registration Tax (VRT)

01 738 36 19

09.30am - 13.30pm

Monday - Friday

Local Property Tax

01 738 36 26

09.30am - 16.30pm

Monday - Friday

Business and Self-Assessed helpline

01 738 36 30

09.30am - 13.30pm

Monday - Friday

PAYE Jobs and Pensions Helpline

01 738 36 36

09.30am - 13.30pm

Monday - Friday

National Employer Helpline

01 738 36 38

09.30am – 13.30pm

Monday – Friday

National Excise Licence Office (NELO)

01 738 36 40

09.30am – 13.30pm

Monday – Friday

Stamp Duty Service

01 738 36 46

10.00am - 13.00pm

Tuesdays & Thursdays

PAYE Appointment Service

01 738 36 60

09.30am - 13.30pm

Monday - Friday

Collector General & Tax Relief at Source

01 738 36 63

09.30am – 13.30pm

Monday – Friday

Collector General’s Card Payments

01 738 36 65

09.30am – 16.30pm

Monday – Friday

Central Repayments Office

01 738 36 71

09.30am - 13.30pm

Monday - Friday

National Capital Acquisitions Tax (CAT) Unit

01 738 36 73

09.30am - 13.30pm

Monday - Friday

Customs Policy & Procedural Support

01 738 36 76

10.00am - 12.30pm

Monday - Friday

eCustoms Tech. Support, Systems & Accounting

01 738 36 77

09.00am - 14.00pm

Monday - Friday

Customs Clearance & Import/Export Controls

01 738 36 85

00.01 – 24.00

Monday - Sunday

Charities and Sporting Bodies

01 738 36 88

09.30am - 13.30pm

Monday - Friday

MyAccount Registration Helpdesk

01 738 36 91

09.30am - 13.30pm

Monday - Friday

ROS Technical Helpdesk*

01 738 36 99

09.00am – 17.00pm

Monday – Friday

Excise Movement Control System (EMCS)

042 935 33 02

09.00am - 17.00pm

Monday - Friday

One Stop Shop (formerly Mini One Stop Shop)

042 935 33 40

09.00am - 17.00pm

Monday - Friday

Automatic Exchange of Information (AEOI)

042 935 33 37

09.30am - 13.30pm

Monday - Friday

VIES, Intrastat, Mutual Assistance (VIMA)

042 935 37 00

09.30am - 13.30pm

Monday - Friday

*ROS Technical team also make calls to customers, if necessary, between 8.00 -18.00 (Opening hours are extended in the days before Pay & File)

Departmental Schemes

Questions (54)

Holly Cairns

Question:

54. Deputy Holly Cairns asked the Minister for Finance if he will outline his responsibility in determining special regeneration areas under the Living City Initiative; the criteria that is used to define these areas; if he is reviewing the criteria to expand the SRAs to enable more families avail of the initiative; and if he will make a statement on the matter. [21920/23]

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Written answers

The Living City Initiative (LCI) (provided for in Finance Act 2013 and commenced on 5 May 2015) is a tax incentive aimed at the regeneration of the historic inner cities of Dublin, Cork, Galway, Kilkenny, Limerick and Waterford. The scheme provides income or corporation tax relief for qualifying expenditure incurred in refurbishing/converting qualifying buildings which are located within pre-determined 'Special Regeneration Areas' (SRAs).

There are three distinct types of relief available under the Initiative. These are:

• owner-occupier residential relief;

• rented residential relief; and

• commercial or retail relief.

The LCI scheme was extended for a further five year period to 31 December 2027 in Finance Act 2022. The owner-occupier element of the relief was also enhanced in Finance Act 2022 for new entrants from 1 January 2023. Owner-occupiers may claim the relief over seven years rather than ten. Where they cannot absorb the deduction in-year, claimants will have the ability to carry forward relief up to a maximum of ten years after the expenditure is incurred.

In accordance with s. 372AAA of the Taxes Consolidation Act 1997, "special regeneration area" means an area or areas specified as a special regeneration area by order of the Minister for Finance.

The SRAs were designated by the Minister for Finance on the advice of the relevant city councils and an independent review by a third party advisor. Specific criteria were set down in respect of the areas which should be included within the remit of the LCI which were required to be taken into account by the relevant city councils when putting forward the proposed SRAs for each city. In particular, it was stated that these should be inner city areas which are largely comprised of dwellings built before 1915, where there is above average unemployment and which demonstrate clear evidence of neglect, dereliction and under-use. It was specified that areas which are generally regarded as affluent, have high occupancy rates and which do not require regeneration should not be included in the SRAs.

The LCI was reviewed as part of the Tax Strategy Group process in 2022. The review noted that the scheme is a very specific tax incentive, established in compliance with the Department of Finance’s Tax expenditure Guidelines, with the aim of encouraging businesses and home-owners back to the centre of Irish cities in order to preserve historic buildings in the special regeneration areas. I have no plans at present to amend the criteria applying to the SRAs.

Departmental Data

Questions (55)

Holly Cairns

Question:

55. Deputy Holly Cairns asked the Minister for Finance the number of persons' that have availed of the Living City Initiative in each eligible area to date; and if he will make a statement on the matter. [21921/23]

View answer

Written answers

The Living City Initiative (LCI) is a scheme of property tax incentives provided for in sections 372AAA to 372AAD of the Taxes Consolidation Act 1997. It offers income or corporation tax relief for qualifying expenditure incurred in the refurbishment and conversion of qualifying residential and commercial buildings located within ‘Special Regeneration Areas' in Cork, Dublin, Galway, Kilkenny, Limerick and Waterford.

There are three distinct types of relief available under the Initiative. These are:

• owner-occupier residential relief;

• rented residential relief; and

• commercial or retail relief.

The the LCI scheme was extended for a further five year period to 31 December 2027 in Finance Act 2022. The owner-occupier element of the relief was also enhanced in Finance Act 2022 for new entrants from 1 January 2023. Owner-occupiers may claim the relief over seven years rather than ten. Where they can’t absorb the deduction in-year, claimants will have the ability to carry forward relief up to a maximum of ten years after the expenditure is incurred.

Applications are required to be made to the relevant Local Authority. Revenue obtains information from the Local Authorities in respect to the number of applications received by them. Based on the most recent information received by Revenue, the number of total applications per eligible city since the introduction of the scheme are as follows:

Local Authority

Number of applications

Cork

113

Dublin

184

Galway

11

Kilkenny

17*

Limerick

54

Waterford

76

*Previously 18, the local authority have informed Revenue of the withdrawal of an application.

Revenue advise that it is not possible to break these applications down by year due to the low number of claimants and the need to protect taxpayer confidentiality. It is also not possible, with the data provided to Revenue, to break these applications down into successful and unsuccessful applications.

The Deputy will wish to note that information in relation to the overall cost of the scheme is available on the Revenue website for the years 2013 to 2020, the latest year for which fully analysed data are available, at www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/property-reliefs.pdf.

The data for the scheme, to the extent that they are available, are set out below:

Tax Year

Amount claimed (€m)

Maximum tax cost* (€m)

Number of claimants

Average value of claim per claimant

2020

1.1

0.3

50

€22,000

2019

1.5

0.5

60

€25,000

2018

0.5

0.2

27

€18,519

2017

0.4

0.2

23

€17,391

2016

0.5

0.2

15

€33,333

2015

0.5

0.2

13

€38,462

2014

0.2

0.1

N/A

N/A

2013

0.1

0.0

N/A

N/A

*assumed at 40% for Income Tax and 12.5% for Corporation Tax.

The estimated tax cost is based on the assumption that the marginal income tax rate of 40 per cent generally applies to income tax claimants. The actual cost is not available in the tax return data as each taxpayer’s tax liability is computed by reference to all of their taxable income(s) and any applicable allowances, credits or other reliefs. Therefore, a median sum paid is not available.

Data in relation to 2021 will be available in the second half of this year.

National Asset Management Agency

Questions (56)

Catherine Murphy

Question:

56. Deputy Catherine Murphy asked the Minister for Finance the amount the National Assets Management Agency made available to an entity (details supplied) historically; if it continues to provide funds to it; and if so, the basis on which it does so. [21995/23]

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Written answers

I wish to advise the Deputy that by virtue of Sections 99 and 202 of the NAMA Act, NAMA is legally precluded from disclosing confidential debtor information, including specific details relating to loans advanced to debtors or the confidential terms of facility agreements. Generally speaking however, I am advised that NAMA may provide funding to its debtors and receivers in cases where it can be shown that such funding will enhance or protect the value of the assets securing NAMA’s loan portfolio so as to optimise their income-producing potential and disposal value. This is in accordance with Section 10 of the NAMA Act which states that NAMA is required to protect or enhance the value of its acquired assets and to obtain the best achievable financial return for the State.

Departmental Schemes

Questions (57, 61)

Brendan Griffin

Question:

57. Deputy Brendan Griffin asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will provide an update on the reopening of the Blasket Islands and Sceilg Mhichíl for the 2023 season; and if he will make a statement on the matter. [22054/23]

View answer

Catherine Murphy

Question:

61. Deputy Catherine Murphy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform for an update on the reopening of the Blasket Islands and Sceilg Mhichíl for the 2023 season; and if he will make a statement on the matter. [22104/23]

View answer

Written answers

I propose to take Questions Nos. 57 and 61 together.

I'm delighted to inform you that the Blasket Islands are already open for the season. It has been permitted to land on An Blascaod Mór/Great Blasket Island since 1st April 2023, but due to adverse weather conditions, the ferry service did not commence until 9th April.

The Office of Public Works provide a guide service every day that the ferry service operates from Dunquin to the island. Toilet facilities have also been provided by the OPW since the beginning of the 2023 season.

Sceilg Mhichíl is planned for reopening on 13th May. The OPW’s work crews are currently on site finalising preparatory health and safety works in advance of the opening. Staff training will be completed this week. Toilets are being prepped this week and will be available for the public on opening.

The reopening of Sceilg Mhichíl, is as always, is subject to weather conditions remaining favourable. Should the situation change for whatever reason, OPW will notify via the Heritage Ireland website and local media as per normal procedure.

Tax Yield

Questions (58)

Catherine Murphy

Question:

58. Deputy Catherine Murphy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform his plans to review in consultation with the Minister for Agriculture, Food and the Marine and Minister for Sport the way in which the yield from betting duty and betting intermediary duty is distributed and or used. [22074/23]

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Written answers

The way in which Exchequer funding is allocated to Horse and Greyhound racing, is following a recommendation of a financial amount by the Dáil Committee on Agriculture, Food and the Marine, that financial amount is referenced in the annual Estimates allocation to Department of Agriculture Food and Marine and subsequently operationally activated by a dedicated Statutory Instrument.

[<a ref="https://data.oireachtas.ie/ie/oireachtas/debates/questions/supportingDocumentation/2023-05-10_pq58-10-05-23_en.pdf">SI 673 of 2022</a>]

Office of Public Works

Questions (59)

Alan Dillon

Question:

59. Deputy Alan Dillon asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will provide an update on OPW project activities in County Mayo; and if he will make a statement on the matter. [22099/23]

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Written answers

Clare Island Abbey MA085-013001- is a National Monument (No. 97) in state guardianship.

General maintenance of the abbey and graveyard is carried out on a monthly basis by OPW staff from the Dromahair depot, Co. Leitrim. This includes ongoing repair of the masonry fabric of the abbey exterior, localised repair of lime harling when required (full re-application approximately every 4-5 years); lead repair works due to water ingress; recent upgrade of the M&E installation – heating and lighting; repair of stonework where required due to the exposure of the site and storm damage.

The wall paintings are monitored by the operational staff on these visits. Full inspections are carried out by the architectural team biannually. Dromahair depot staff carry out the installation and monitoring of the UVC lights, H&S and erection and dismantling of the scaffold support system for the lights. These works are carried out for a number of weeks at a time and require regular inspection and monitoring due to the significance of the paintings.

The next phase of UVC light treatment on the MBG is to commence 09/05/2023 and heritage services OPW will inspect and monitor weekly.

Feasibility works are in train with the DHLGH to investigate works to the cell at the north end of the chancel regarding the limitation of liquid moisture penetration.

The Coast Guard Programme – Bellmullet/Ballyglass.

As advised previously new accommodation for the Ballyglass Coast Guard Unit is included as one of the key priorities on the Coast Guard programme and the identification of suitable sites is ongoing. The identification of options, and subsequent acquisition of a site, will be completed in accordance with the requirements of the Public Spending Code and all options, including those identified by the Irish Coast Guard, will be assessed. Once a suitable site is procured, the project will progress to planning and construction stage.

Departmental Schemes

Questions (60)

Alan Dillon

Question:

60. Deputy Alan Dillon asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will provide details on the package of actions to enhance delivery of vital public projects that will allow for projects below the €200 million limit to proceed more speedily through the appraisal and evaluation process compared to those of greater scale and complexity; and if he will make a statement on the matter. [22100/23]

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Written answers

As the Minister for Public Expenditure; National Development Plan Delivery and Reform, my Department is responsible for the Public Spending Code (PSC), which sets the value for money requirements and guidance for evaluating, planning and managing Exchequer-funded capital projects.

In March this year, I informed Government of a package of significant actions aimed at enhancing project delivery for the NDP. This package represents a fresh approach to securing delivery as part of the Department's enhanced remit around the NDP.

The actions include significant changes to reduce the administrative burden for Departments and public bodies developing capital projects.

Some specific changes designed to streamline the project lifecycle and approval process include:

• The general threshold for major projects increasing from €100m to €200m, allowing for projects below this limit to progress more speedily through the appraisal and evaluation process.

• The reduction of the number of approval stages prior to implementation from 5 to 3, reducing the administrative burden on Government departments charged with developing and delivering projects.

• The removal of the requirement for a project to prepare a separate Strategic Assessment Report (SAR) at the start of the process. Instead, all the requirements previously required as part of a SAR must now be completed, and incorporated, as part of the Preliminary Business Case (PBC) at the first approval stage.

These changes have already been implemented through Government circular 06/2023. Further appraisal guidance will be published shortly, known as the Infrastructure Guidelines, as part of capital project development, which will supercede the existing Public Spending Code.

Question No. 61 answered with Question No. 57.

Flexible Work Practices

Questions (62)

Catherine Connolly

Question:

62. Deputy Catherine Connolly asked the Minister for Public Expenditure, National Development Plan Delivery and Reform further to Parliamentary Question No. 62 of 1 March 2023, the status of his Department’s work to date on the implementation of the Official Languages (Amendment) Act 2021; and if he will make a statement on the matter. [22138/23]

View answer

Written answers

As the deputy is aware, the Irish Language Services Advisory Committee was established by the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media in June 2022 pursuant to section 18 of the Official Languages (Amendment) Act 2021. Since then, representatives from my Department and the Public Appointments Service have been actively participating in this Committee through attendance at regular meetings and other bilateral conversations.

Under the Act, the primary focus of this Committee is to prepare a National Plan for Irish Language Services, which is to be submitted to the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media for approval by mid-2024. The overarching goal of this plan is to reach the ambitious recruitment target laid down in Act that at least 20% of staff recruited to public bodies are competent in the Irish language by 31 December 2030.

In addition to the work of this Committee, existing civil servants are being encouraged to pursue Irish language training courses via OneLearning, the Learning and Development Centre for the civil service based in my Department. At the start of 2023, OneLearning launched a new term of Irish language courses which commenced on the 6th March, 2023 with 278 individuals enrolled.

Courses provided by Gaelchultúr to civil servants on behalf of OneLearning for 2023 are partially certified by Teastas Eorpach na Gaeilge (“TEG”). TEG, provides a series of general Irish language proficiency examinations and qualifications and is the first certified system of its kind for adult learners of the Irish language in Ireland. The autumn term of Irish courses will be open for enrolment during the summer months.

With the Common European Framework of Reference for Languages, on which the TEG system is based, specifically mentioned in the Official Languages (Amendment) Act 2021, TEG qualifications will hold a particular value in the coming years for both learners and employers alike, as people with particular language skills will be sought for a wide variety of diverse roles across the civil and public service. My Department, in conjunction with colleagues at the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media, are examining ways to further support Irish-language learners within the system as well as create more awareness around the language in general. One such additional measure to be taken is the addition of language awareness elements to some of OneLearning’s courses, focusing initially on customer service and junior managers.

In relation to the dedicated recruitment and promotion competitions targeted at Irish language speakers, PAS has held general civil service competitions for individuals with fluency in Irish at Clerical Officer, Executive Officer, Higher Executive Officer and Principal Officer levels. There are currently panels in place for Irish posts at CO, EO and HEO levels and these panels will be drawn from as requests are received from Departments and Offices. The CO panel is due to expire on 30th June 2023, the EO panel is due to expire on 29th February 2024 and HEO panel on 31st December 2023.

PAS are still working on the general CO 2022 competition to fill roles with an Irish language requirement when notified of requests.

There is an Irish Stream in the new CO regional competition that launched in April this year, and PAS have the capacity to invite candidates to interview from that, based on requests received. Panels from CO Regional 2023 will be in place until the end of June 2024. It’s anticipated that a new CO Dublin competition will also advertise before the end of Q2 with an Irish Stream. New competitions are also being considered for EO and HEO Irish.

In addition, some Departments or Government Officers may also plan to recruit fluent speakers directly under their local recruitment licence instead of through PAS.

Flood Risk Management

Questions (63)

Catherine Connolly

Question:

63. Deputy Catherine Connolly asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will provide a status update on the Claregalway flood relief scheme; and if he will make a statement on the matter. [22139/23]

View answer

Written answers

I am happy to advise that all works associated with the Claregalway Flood Relief Scheme have been successfully completed with the task of producing Post Scheme Flood Mapping for the area outstanding.

I can update with respect to this task that the consultant appointed to design the Claregalway Flood Relief Scheme is currently producing updated flood maps that represent the flood hazard (post completion) of all flood relief scheme works undertaken in the Claregalway area. It is currently envisaged that this mapping will be completed in Quarter 3 2023.

Climate Action Plan

Questions (64, 65)

Darren O'Rourke

Question:

64. Deputy Darren O'Rourke asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the progress to date on the development of a model to assess the impact of infrastructure investment as contained in the 2023 Climate Action Plan; and if he will make a statement on the matter. [22187/23]

View answer

Darren O'Rourke

Question:

65. Deputy Darren O'Rourke asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will report on the development of a model to assess the impact of infrastructure investment as contained in the 2023 Climate Action Plan; if a framework has been developed to consider and appraise investments that may be vulnerable to the impacts of climate change; and if he will make a statement on the matter. [22188/23]

View answer

Written answers

I propose to take Questions Nos. 64 and 65 together.

The Public Spending Code is the tool that the Government uses to consider the costs and benefits of the capital investment decisions it faces. As part of my Department’s enhanced mandate around the delivery of the National Development Plan (NDP), I recently announced that the Public Spending Code will be replaced by a set of Infrastructure Guidelines. It is critical that these Infrastructure Guidelines incorporate a realistic assessment of the likely impact on greenhouse gas emissions of Government investment decisions.

The National Development Plan review committed my Department to reviewing certain elements of the Public Spending Code to ensure climate considerations are adequately incorporated. As part of this programme of works, my officials have been working with the OECD, funded by the EU Commission's Technical Support Instrument, on two aspects of public capital expenditure appraisal requirements in Ireland.

1. The model for assessing the emissions impact of infrastructure investment; and

2. The appraisal of investments that may be vulnerable to the impacts of climate change.

This work will help to improve the Government’s understanding of the relationship and impacts of investment decisions on the wider environment and climate.

There has been extensive engagement with other Departments and stakeholders including an OECD fact finding mission in April 2022 and a workshop and diffusion event in January 2023.

The OECD are currently finalising their report on Strengthening Environmental Considerations in Public Investment Management in Ireland, which has been issued to a group of peer review countries. On completion of the report, my Department will evaluate the OECD’s recommendations before considering what changes may be appropriate for the new Infrastructure Guidelines.

Over the longer term, as set out in chapter 3 of the National Development Plan 2021-2030 Report, the Department will examine the role that the Infrastructure Guidelines can play in the achievement of broader environmental objectives and the role of the code in support the national commitment to achieving net zero greenhouse emissions by 2050.

Question No. 65 answered with Question No. 64.

Climate Action Plan

Questions (66)

Darren O'Rourke

Question:

66. Deputy Darren O'Rourke asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the progress to date on the examination of the role the Public Spending Code can play in the achievement of broader environmental objectives, for example, valuing biodiversity or ecosystem services as contained in the 2023 Climate Action Plan; and if he will make a statement on the matter. [22189/23]

View answer

Written answers

The National Development Plan (NDP) Review 2021 committed my Department to reviewing certain elements of the Public Spending Code to ensure climate considerations are adequately incorporated within the code. This commitment was reiterated in the Climate Action Plan 2023.As part of this programme of works, my Department is currently in the process of revising the shadow price of carbon in light of our enhanced climate ambition. At the request of my officials, the Marine and Renewable Energy Institute in UCC have carried analysis to inform this work. My Department is reaching the final stages of this work. The update will ensure emissions are appropriately priced in economic appraisals and that the values in the Public Spending Code align with Ireland's climate targets.My officials have also been working with the OECD, funded by the EU Commission through DG REFORM’s Technical Support Instrument, on two aspects of public capital expenditure appraisal requirements in Ireland: i) The model for assessing the emissions impact of infrastructure investment; and ii) the appraisal of investments that may be vulnerable to the impacts of climate change. This work will help to improve the Government’s understanding of the relationship and impacts of investment decisions on climate outcomes.As was explicitly noted in the NDP, the commitment to investigate whether the Code can play a positive role through the development of central guidance on valuing biodiversity or eco-system services is a longer term objective. It will be progressed over a number of years as the other, more immediate, steps in the programme of reform committed to in the NDP are completed. The NDP review also specifically noted that it would be informed by results from Government-supported work underway on natural capital accounting, such as the INCASE project and the Government’s Biodiversity Action Plan. This work is still underway.

Climate Action Plan

Questions (67, 68, 69, 70)

Darren O'Rourke

Question:

67. Deputy Darren O'Rourke asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the definition of Government spending that may be harmful to the climate and environmental outcomes as contained within the 2023 climate action plan; if such a definition yet exists; and if he will make a statement on the matter. [22190/23]

View answer

Darren O'Rourke

Question:

68. Deputy Darren O'Rourke asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the Government spending that may be harmful to the climate and environmental outcomes as contained within the 2023 climate action plan and if any harmful government spending has been identified; and if he will make a statement on the matter. [22191/23]

View answer

Darren O'Rourke

Question:

69. Deputy Darren O'Rourke asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the tracking of Government spending that may be harmful to the climate and environmental outcomes as contained within the 2023 climate action plan; if such a framework for tracking yet exists; and if he will make a statement on the matter. [22192/23]

View answer

Darren O'Rourke

Question:

70. Deputy Darren O'Rourke asked the Minister for Public Expenditure, National Development Plan Delivery and Reform given the tracking of Government spending that may be harmful to the climate and environmental outcomes as contained within the 2023 climate action plan, if any harmful Government spending has been tracked / reduced; and if he will make a statement on the matter. [22193/23]

View answer

Written answers

I propose to take Questions Nos. 67, 68, 69 and 70 together.

As part of the Climate Action Plan, DPENDR committed to developing and applying definitions to identify and track government spending that may be having a negative impact on climate and environmental outcomes.

A staff paper entitled ‘Review of Fossil Fuel Subsidies and other Potentially Climate Harmful Supports’ published in February 2023 represents the first step in fulfilling this commitment.

Having examined the various definitions of fossil fuel subsidies that are in use internationally, and considered the most appropriate definition for use in an Irish context, this paper defined a subsidy as any government support that confers an advantage on consumers or producers in order to supplement their income or lower their costs. A subsidy is considered to be a Potentially Climate Harmful Support if it is likely to incentivise behaviour that increases greenhouse gas emissions, irrespective of its importance for other policy purposes.

This definition was applied to identify fossil fuel and other potentially climate harmful supports in Budget 2023 on a subhead by subhead basis. The paper includes an inventory of expenditure subheads that meet this definition but it does not explicitly measure the impact of supports on the price of greenhouse gas producing activities, quantities consumed or emissions levels.

The identification of a subhead as a potentially climate harmful support does not mean that a programme is flawed or should be halted. Rather, it means that careful consideration should be given to determining if there are potentially less distortionary means of achieving the outcomes the expenditure supports.

Based on the results of this analysis, €1.9 billion allocated in Budget 2023 was considered to be potentially climate harmful. However, in several instances not all of the expenditure included in a subhead was potentially climate harmful, but the full subhead was included on the basis that a material portion of the spending was potentially climate harmful. Additionally, it should be noted that infrastructure provision is not included in this iteration of the review, nor are wider environmental impacts beyond climate mitigation considered (e.g. biodiversity). However, the provision of infrastructure investment was subject to a climate and environmental assessment undertaken by DPER in 2021 as part of the National Development Plan (NDP) Review.

For full details please the published staff paper, which is available at: www.gov.ie/pdf/?file=https://assets.gov.ie/246726/9111558d-d0b6-4623-8862-ec16111dd8ba.pdf#page=null

Question No. 68 answered with Question No. 67.
Question No. 69 answered with Question No. 67.
Question No. 70 answered with Question No. 67.

Workplace Relations Commission

Questions (71)

Paul Murphy

Question:

71. Deputy Paul Murphy asked the Minister for Enterprise, Trade and Employment if he is aware of a company (details supplied) offering rates below the minimum wage; if he will instruct the WRC to investigate whether the company is operating outside of regulations; and if he will make a statement on the matter. [21892/23]

View answer

Written answers

The Workplace Relations Commission (WRC) is an independent, statutory body under the aegis of my Department, established on 1st October 2015 under the Workplace Relations Act 2015. The WRC’s primary functions include the inspection of employment law compliance, the provision of information on employment law, mediation, adjudication, conciliation, facilitation, and advisory services.

The WRC carries out inspections of employer records with a view to determining compliance with certain employment law statutes including the National Minimum Wage Act, 2000. The National Minimum Wage Act provides for the obligation to pay an employee a national minimum hourly rate of pay and applies to all individuals engaged under a contract of employment. Apart from the employment of close family relatives and the engagement of registered industrial apprentices, there is no exemption from the obligation to pay the national minimum hourly rate of pay.

WRC inspections arise for various reasons including complaints received of alleged non-compliance and by way of compliance campaigns which focus on compliance in specific sectors or with specific employment law statutes. The WRC’s aim is to achieve voluntary compliance through the provision of education and awareness, inspection of employers’ employment records and enforcement where necessary. Where evidence of contraventions of the provisions of the National Minimum Wage Act, 2000 are detected by WRC inspectors, and an employer fails, or refuses to rectify the matter the employer is liable to prosecution.

Failure to pay the national minimum hourly rate of pay is a criminal offence, punishable upon summary conviction, by a fine not exceeding €2,500 or imprisonment not exceeding 6 months or both. In addition, an employee not in receipt of the national minimum hourly rate of pay may refer a complaint to a WRC Adjudication Officer who may order payment of the wages unpaid or underpaid.

Business Supports

Questions (72)

Fergus O'Dowd

Question:

72. Deputy Fergus O'Dowd asked the Minister for Enterprise, Trade and Employment if there are any grants available to businesses that wish to expand or bring into use vacant commercial units which have been vacant for over 12 months; and if he will make a statement on the matter. [21979/23]

View answer

Written answers

My Department does not have any specific grants or supports for businesses that wish to expand or bring into use vacant commercial units which have been vacant for any period. I would note that several Local Authorities do offer a range of grants to businesses to encourage them to occupy vacant commercial premises within their local authority area. These schemes operate by lowering the entry costs by offering grants related to the level of rates payable on the property. These grants include the Façade Enhancement Scheme, Early payment Incentive Scheme and the Shop Fitout Grant Scheme 2022.

These schemes are aligned with the Town Centre’s First policy and aim to encourage the creation of attractive, vibrant commercial areas that contribute positively to a towns retail and economic growth, boosting footfall and street activity.

In terms of supports for enterprise and entrepreneurs the Local Enterprise Offices (LEOs), located within the 31 Local Authorities, are a ‘first-stop-shop’ for providing advice and guidance, financial assistance and other supports to those wishing to start or grow their own business. Furthermore, the LEOs can act as a ‘signposting’ service for all Government supports available to the SME sector and can provide information/referrals to other relevant bodies under agreed protocols e.g. Revenue, Micro Finance Ireland, Fáilte Ireland, LEADER, and Enterprise Ireland.

The LEOs can provide grant assistance to entrepreneurs and small businesses operating in the manufacturing and internationally traded services sectors, depending on their stage of development. However, it should be noted that Local Enterprise Offices cannot provide direct grant-aid to areas such as retail, personal services, local professional services, construction/local building services, as it may give rise to the displacement of existing businesses in the locality.

In addition, my Department has published nine Regional Enterprise Plans, developed by regional stakeholders, that aim to identify growth opportunities, recognise vulnerabilities, and in response, strengthen the regional enterprise ecosystem to enable job creation and are underpinned by understanding the unique local strengths and assets in each region.

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