Written Answers Nos. 232-246
232. Deputy Alan Dillon asked the Minister for Transport the amount of funding provided to Ireland West Airport Knock under the various schemes and investment programmes for our regional airports since 2011, in tabular form; and if he will make a statement on the matter. [29724/23]
View answerAs set out in the table below, between 2011 and 2022, Ireland West Airport was granted over €40m in funding from my Department through various schemes, the majority of which are under the Regional Airports Programme.
The Regional Airports Programme targets Exchequer support towards safety and security related projects and activities at Ireland’s smallest regional airports i.e., those that provide connectivity and handle fewer than 1 million passengers on average, over the preceding two years. This investment supports our airports’ compliance with EU safety and security related obligations. In addition, funding is provided to support projects with a sustainability focus, encouraging airports to reduce emissions and build climate resilience.
In addition, in recognition of the difficulties faced by airports during COVID, my Department put in place an EU approved COVID Supplementary Support Scheme for Irish airports. In 2021 Ireland West Airport was granted over €2.8m under this Scheme, which compensated the airport for the damage caused to it by COVID.
Government is committed to continuing to support our regional airports. In relation to the funding available under the Regional Airports Programme in 2023, I was pleased to announce a capital funding allocation of over €5m to Ireland West Airport in March. Operational funding will also be made available to regional airports later this year under the Programme. My Department will be inviting eligible airports, including Ireland West, to make applications for operational funding later this year. In line with previous years, it is anticipated that this operational funding will be dispersed in early December.
Aviation Exchequer Supports to Ireland West Airport 2011-2022
|
2011 |
2012 |
2013 |
2014 |
2015 |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
Total |
|
|
CAPEX |
€233,282 |
€699,008 |
€2,013,023 |
€1,925,413 |
- |
€1,201,045 |
€502,361 |
€1,476,839 |
€6,702,288 |
€553,295 |
€1,725,054 |
€1,242,016 |
€18,273,623 |
|
PPR-C |
- |
- |
- |
- |
€564,622 |
€764,609 |
€828,555 |
€782,704 |
€1,044,099 |
€329,740 |
€448,510 |
€1,081,845 |
€5,844,684 |
|
PPR-O |
- |
- |
- |
- |
€598,349 |
€967,765 |
€1,868,439 |
€1,916,563 |
€1,736,516 |
€1,353,859 |
€1,017,826 |
€1,787,797 |
€11,247,114 |
|
OPEX |
€431,907 |
€589,644 |
€654,576 |
€548,600 |
-- |
- |
- |
- |
€2,224,727 |
||||
|
Covid Supplementary Support Scheme |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
€2,805,709 |
- |
€2,805,709 |
|
Total |
€665,189 |
€1,288,652 |
€2,667,599 |
€2,474,013 |
€1,162,971 |
€2,933,419 |
€3,199,355 |
€4,176,106 |
€9,482,903 |
€2,236,894 |
€5,997,098 |
€4,111,658 |
€40,395,857 |
|
Funding |
Scheme |
Details |
|
Regional Airports Programme |
CAPEX |
Funding safety and security related capital expenditure of an economic nature |
|
PPR-C |
Scheme in place since 2015 - Funding capital expenditure for services that normally fall within a 'Public Policy Remit' and generate no economic return for an airport, for example Fire Service, Air Traffic Control and Security |
|
|
PPR-O |
Scheme in place since 2015 - Funding operational expenditure that normally fall within a 'Public Policy Remit' (as above) |
|
|
OPEX |
Scheme in place up until 2020 - Funding safety and security related operational expenditure of an economic nature - no airports eligible since 2016 Scheme |
|
|
Exceptional Supports |
Covid Supplementary Support Scheme |
During the COVID crisis, the EU’s Temporary Framework for State aid measures to support the economy in the emergency of COVID-19, and Article 107(2)(b) of the Treaty of the Functioning of the European Union (TFEU), provided the basis for funding under a COVID Supplementary Supports Scheme for Irish Airports in 2021. |
233. Deputy Mary Lou McDonald asked the Minister for Transport if he has concluded his consideration of the Derry City Airport’s economic assessment and supporting materials for a Dublin/Derry air route submitted to his Department in December 2022; and the progress he has made in delivering on the air connectivity review commitment under the New Decade, New Approach agreement since taking up office in 2020. [29788/23]
View answerI thank the Deputy for her continued interest in this matter.
In the context of supporting greater connectivity on the island of Ireland, the Government agreed ‘to take forward a review of the potential for Government support to renewed viable air routes from Cork to Belfast and Dublin to Derry, working with the UK Government and Northern Ireland Executive to deliver improved connections as a priority’ as part of its commitments under New Decade New Approach.
As the Deputy is aware my Department has progressed a desk-based review, which myself and Minister Ryan are considering in consultation with Government colleagues. Also being taken into consideration is the material most recently provided by City of Derry Airport (CODA).
I can advise the Deputy that I recently met with management of CODA in Derry on 22 May and that engagement on this matter will continue between my Department, the Northern Ireland Executive and the UK Government, as appropriate.
234. Deputy Pat Buckley asked the Minister for Transport if the NTA or TII have considered a park-and-ride-style model of transport to run from Youghal, County Cork, to the train station in Midleton, County Cork, so as to facilitate a proper public transport corridor to Cork city via the train to Cork city and beyond; and if he will make a statement on the matter. [29809/23]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has agreed responsibility for the planning and development of public transport infrastructure in our cities, which includes the provision of park and ride facilities through the Park and Ride Development Office.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.
235. Deputy Jennifer Murnane O'Connor asked the Minister for Finance what his Department is doing to improve the eligibility criteria for the disabled drivers and disabled passengers scheme; how many people receive support from this scheme; how many people have been excluded from the scheme; if his Department will make a commitment to re-establishing the appeals mechanism for the disabled passengers scheme; and if he will make a statement on the matter. [29706/23]
View answerThe National Disability Inclusion Strategy Transport Working Group (TWG), comprising members from a range of Departments, agencies and Disabled Persons Organisations, was tasked under Action 104 to review all Government-funded transport and mobility supports for those with a disability, including the Disabled Drivers and Disabled Passengers Scheme (DDS). The NDIS TWG final report was published on 24th February 2023 and welcomed the proposal put forward by my Department that the DDS should be replaced with a needs-based, grant-aided vehicular adaptation scheme, i.e. to provide direct financial assistance to individuals needing vehicle adaptations according to their needs, to meet their personal transport requirements and ultimately to facilitate independence and participation in society.
The NDIS TWG final report also noted both the outdated approach of the Disabled Drivers and Disabled Passengers Scheme and the fact that the scheme needed to be addressed as a matter of priority. The Working Group agreed that proposals in this regard was a clear deliverable on which work could begin in the relatively near future.
The NDIS TWG final report does not set out next steps with respect to the new scheme. This will be a matter for Government decision.
In relation to the Disabled Drivers Medical Board of Appeal (DDMBA) whose members resigned in November 2021, I had hoped that a new DDMBA would have been established by now and that the appeals process would have recommenced.
You should note that five members are legislatively required for a functional Board, however the recruitment of these members has proved to be challenging. In this regard, four expressions of interest campaigns have been organised by the Department of Health – 3 of them in 2022, and one in April to replace a previously nominated person. The necessary 5 members have been nominated by the Minister for Health, with Garda vetting currently being undertaken for the most recently nominated candidate – this process was completed for the other four candidates at the start of the year.
An added complication to the recommencement of the DDMBA is that in February 2023, the National Rehabilitation Hospital (NRH) ( the body that has hosted the DDMBA since 2000) indicated their intention to withdraw their services with immediate effect. Finance and Health officials have been actively seeking to implement new arrangements since, including engaging with the NRH. Some progress has been made on this matter insofar as the NRH has indicated a willingness to once again host the DDMBA once certain conditions are met. It is important to note that requests for appeal hearings can still be sent to the DDMBA secretary based in the NRH.
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.
I have no role in relation to the granting or refusal of PMCs and the HSE and the Medical Board of Appeal must be independent in their clinical determinations.
As at Q3 2022 (latest data available) there were 30,049 recipients of, and 32,314 vehicles benefitting from, DDS provisions. As at end December 2022, 1,181 applicants for a PMC had been refused (of 3,621 or 33% of all applications received). Data on successive requests for a PMC assessment are not available.
236. Deputy Paul Donnelly asked the Minister for Finance the estimated cost to the Exchequer of increasing the incapacitated child credit from €3,300 to €3,500 per year; and if he will make a statement on the matter. [29066/23]
View answerBased on Revenue’s latest Ready Reckoner (Post-Budget 2023), the estimated costs on a first and full year basis of an increase in the value of the tax credit as mentioned by the Deputy are set out in the table below:
|
Measure |
Adjustment |
First Year Cost |
Full Year Cost |
|
Incapacitated Child Tax Credit |
An increase of €200 from €3,300 to €3,500 |
€5.6m |
€6.4m |
I would draw the Deputy's attention to the fact that the post-Budget 2023 Ready Reckoner is available on the Revenue Statistics webpage at:
www.revenue.ie/en/corporate/documents/statistics/ready-reckoner.pdf.
Amounts other than those shown in the Ready Reckoner can generally be extrapolated using a straight line or pro-rata calculation.
237. Deputy Réada Cronin asked the Minister for Finance if he will outline the specifics of how Ireland 'positively influences' the IMF in the context of overseas aid; and if he will make a statement on the matter. [29075/23]
View answer238. Deputy Réada Cronin asked the Minister for Finance if he will outline how Ireland challenges any conditionality in IMF programmes that undermines our own, stated commitment to public services, our own aid programme and those concerning women's rights in particular; and if he will make a statement on the matter. [29076/23]
View answer239. Deputy Réada Cronin asked the Minister for Finance if Ireland will conduct an assessment of the impact of IMF programmes in the context of both gender and human rights; if Ireland will examine whether or how they undermine Irish Overseas Aid objectives; and if he will make a statement on the matter. [29077/23]
View answerI propose to take Questions Nos. 237 to 239, inclusive, together.
The IMF promotes international monetary co-operation and provides policy advice, technical assistance and loans to help countries build and maintain strong economies. It also helps countries design policy programmes, where necessary.
Ireland is one of 190 member countries and we work proactively with other members and the IMF in order to shape and support the achievement of these strategic objectives.
As the Minister for Finance, I represent Ireland on the IMF Board of Governors.
Ireland is also represented on the Executive Board of the IMF through one of its 24 constituencies. In addition to Ireland, our constituency includes Canada and a number of Caribbean nations.
It is through the Board of Governors (in the case of high level policy) and the Executive Board (in the case of the administration of programmes) that Ireland inputs into and influences the work of the IMF. This provides the opportunity to review, challenge (where appropriate) and seek alignment with our international development policies – including the areas of gender equality, climate action and reduced humanitarian need.
Given the scope and scale of supports provided by the IMF, it would not be feasible for a single member country to carry out a meaningful review of their impact. Instead Ireland works with other member countries as part of the Executive Board to input into reviews and further our international development policies.
The provision of overseas aid is a core focus of multilateral development banks such as the World Bank, with which the IMF works closely. In April of this year I attended the IMF-World Bank Spring Meetings in Washington that provided valuable opportunities to engage on an international basis, and allowed Irish representatives and senior management in both the IMF and World Bank to consider many of the complex challenges currently facing the world economy such as high inflation, rising debt levels and global fragmentation.
At the Spring Meetings, I announced a €24 million contribution to the IMF's Poverty Reduction and Growth Trust (PRGT). The PRGT fund allows the IMF to provide zero/low interest loans to the poorest countries. It is important that Ireland continues to play its part in terms of helping vulnerable countries access affordable finance, which is key to assist in their response to economic and food crisis situation worsened by Russia's war of aggression against Ukraine.
In October this year, the Annual Meetings of the IMF and World Bank will take place in Africa for the first time. This will again provide an important opportunity for Ireland to engage with the IMF, to reiterate our ongoing commitment to multilateralism, and to influence the important work of these multilateral institutions.
240. Deputy Jennifer Murnane O'Connor asked the Minister for Finance if he has spoken with his Australian counterpart to date in 2023; and if he will make a statement on the matter. [29147/23]
View answerIreland enjoys a deep and wide-ranging bilateral relationship with Australia, owing from our historic cultural and people-to-people ties, our economic and trade relationship, and our cooperation on global affairs across an array of fora and channels. Ireland has a strong diplomatic presence in Australia, complemented by representative offices for State Agencies including Enterprise Ireland, IDA Ireland and Tourism Ireland.
Since my appointment as Minister for Finance last December, I have not yet had the opportunity for direct engagement with Australia’s Finance Minister, Senator Katy Gallagher. However, given the breadth of our relationship, I look forward to an opportunity to engage with her and to continuing the long-standing engagement and cooperation between our countries and economies.
241. Deputy Eoin Ó Broin asked the Minister for Finance to outline the number of cars sold with an open market selling price above €70,000 and above €100,000, for the years 2021-2023 year to date, in tabular form. [29190/23]
View answerI am advised by Revenue that an estimate of the number of Category A vehicles sold with an open market selling price (OMSP) above €70,000 and above €100,000, for the years 2021, 2022 and to the end of April 2023 is provided in the table below.
|
Year |
OMSP between €70,000 and €100,000 |
OMSP > €100,000 |
|
2021 |
2,839 |
850 |
|
2022 |
4,033 |
1,112 |
|
2023* |
2,265 |
988 |
*To the end of April 2023
242. Deputy Michael Ring asked the Minister for Finance the up-to-date position in relation to the residential zoned land tax; when it is expected that changes will be made to the tax; when the changes will be announced; and if he will make a statement on the matter. [29201/23]
View answerThe Residential Zoned Land Tax (RZLT) was introduced in Finance Act 2021. RZLT represents the output from Action 15.2 of the Housing for All Strategy published by the Department of Housing, Local Government and Heritage (D/HLGH) in September 2021 which announced the introduction of “a new tax to activate vacant land for residential purposes (to replace the current Vacant Site Levy)”. The Department of Finance (D/FIN) is supporting D/HLGH in delivering this action.
The RZLT is designed to prompt residential development by landowners of land that is zoned for residential or mixed-use (including residential) purposes and that is serviced.
The implementation of the measure may be broken down into two phases; an initial mapping phase to identify land within the scope of the tax, which is being undertaken by local authorities, and the administration of the tax, which is the responsibility of Revenue. The up-to-date position in respect of each phase is as follows:
Phase 1 – Mapping of Land in Scope
Land which falls within the scope of RZLT will be reflected in maps prepared and published by each of the 31 local authorities in the State, which will allow landowners to confirm whether their land is subject to the tax. A draft map was published by local authorities on 1 November last. Landowners and third parties had an opportunity to make submissions regarding the inclusion or exclusion of land on the maps up to 1 January 2023 – landowners also had an opportunity to request a variation of the current zoning of their land up to this date. Local authorities issued determinations in respect of submissions made on the draft maps by 1 April 2023; landowners dissatisfied with such determinations had until 1 May to make an appeal to An Bord Pleanála.
Where appropriate, local authorities prepared and published supplemental maps, reflecting land which falls within the scope of the tax, but which had not been included in the draft maps published on 1 November 2022. Such land may have been identified from submissions made on the draft maps or may otherwise have come to the attention of the local authority in the period since the publication of the draft maps. Supplemental maps were published by 16 of the 31 local authorities by 1 May 2023. Landowners and third parties had an opportunity to make submissions regarding the inclusion or exclusion of land on the maps up to 1 June – landowners also had an opportunity to request a variation of the current zoning of their land up to that date. Local authorities are required to issue determinations in respect of submissions made on the supplemental maps by 1 August next; landowners dissatisfied with such determinations have until 1 September 2023 to make an appeal to An Bord Pleanála.
A final map, reflecting land on both the draft and supplemental maps and any changes on foot of the submission, determination and appeal processes relevant to each of the earlier maps, as well as any changes in zoning, will be published by all local authorities by 1 December 2023. The final map will form the basis of the administration of the tax in 2024. From 2025 onwards, local authorities will update this final map on an annual basis.
Phase 2 – Administration of RZLT
The administration of the tax by Revenue will commence in 2024, with the initial liability date for the tax arising on 1 February 2024 with the first pay and file date following on 23 May 2024.
Officials in the Department of Finance and the Department of Housing, Local Government and Heritage continue to engage with construction and agriculture industry representatives with regard to consideration of their concerns about the residential zoned land tax.
243. Deputy Claire Kerrane asked the Minister for Finance if consideration has been given to reducing VAT on animal food from the current rate of 23%, given the impact of the cost-of-living crisis on families, and animal shelters being unable to afford animal food; and if he will make a statement on the matter. [29206/23]
View answerThe VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the Directive provides that all goods and services are liable to VAT at the standard rate unless they are exempt from VAT or fall within Annex III of the Directive, in respect of which Member States may apply reduced rates or, in limited circumstances, zero rates of VAT.
In general, the standard rate of VAT applies to pet food. This includes bird seed for cage birds, and all other feeding stuff packaged, sold or otherwise designated for use of dogs, cats, cage birds or domestic pets. However, Greyhound feeding stuff that is packaged, advertised or held out for sale solely as greyhound feeding stuff and that is supplied in units of not less than 10 kilograms is liable at the reduced rate (13.5%).
A zero rate of VAT applies to animal feed, excluding feeding stuff which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets.
Changes in VAT rates are considered as part of the normal annual Budget and Finance Bill process.
244. Deputy Pearse Doherty asked the Minister for Finance the projected revenue raised in first-year (2024) and full-year terms from the scheduled increase in carbon tax on 1 May 2024 and 9 October 2024, respectively and combined. [29285/23]
View answerI am advised by Revenue that the revenues to be raised in first-year (2024) and full-year terms from legislated increases in the carbon tax in May 2024 and October 2024 respectively are estimated as follows.
|
Estimate |
Carbon €m |
VAT €m |
Total €m |
|
First Year |
43.0 |
3.8 |
46.8 |
|
Full Year |
151.1 |
15.1 |
166.2 |
These estimates are based on the most recent full year data and do not account for any future behavioural changes.
245. Deputy Neasa Hourigan asked the Minister for Finance if he will outline the items of which the reduced VAT rate of 5% have been applied in the Irish context to date; and if he will make a statement on the matter. [29300/23]
View answer247. Deputy Neasa Hourigan asked the Minister for Finance if he will outline the items of which the reduced VAT rate of less than 5% have been applied in the Irish context to date; and if he will make a statement on the matter. [29302/23]
View answerI propose to take Questions Nos. 245 and 247 together.
The VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law must comply.
In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member States may apply a lower rate from VAT. Within its rates structure, the EU VAT Directive also allows historic VAT treatment to be maintained under certain conditions on certain goods and services not provided for in Annex III.
Currently Ireland has a standard VAT rate of 23% and two reduced rates of 13.5% and 9%. Ireland is also permitted to retain some historic VAT arrangements, under strict conditions.
In this context, the following reduced VAT rates apply in Ireland:
• Reduced rate of 13.5% applies to approximately 29% of activity and represents approximately 25% of VAT receipts. It includes home heating oil and solid fuels, construction, housing, labour intensive services and general repairs and maintenance.
• Reduced rate of 9% applies to approximately 12% of activity and represents approximately 6% of VAT receipts. It includes tourism and hospitality sectors to 31 August 2023, along with periodicals, and sporting facilities. It also includes the supply of gas and electricity to 31 October 2023.
• Super-reduced 4.8% rate applies to livestock by VAT registered farmers ( as per Annex VII of EU VAT Directive).
• Zero rate applies to 7 categories of Annex III of the EU VAT Directive. It accounts for 10% of activity and It applies to most food, books, children’s clothes and shoes, oral medicines, some medical equipment, the supply of services in connection with the operation of lightships and lighthouses and, from 1 May 2023, the supply and installation of solar panels.
• Exempt services include transport services, funerary services, supply of water, provision of education, financial services, medical services and services provided by charities.
246. Deputy Neasa Hourigan asked the Minister for Finance whether the reduced VAT rate of 5% has been applied to all 24 points of goods and services, as per the VAT Directive, to date; and if he will make a statement on the matter. [29301/23]
View answer248. Deputy Neasa Hourigan asked the Minister for Finance whether the reduced rate of 0% VAT has been applied to a maximum of seven items as per the VAT Directive to date; and if he will make a statement on the matter. [29303/23]
View answerI propose to take Questions Nos. 246 and 248 together.
The VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law must comply.
In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member States may apply a lower rate from VAT. Within its rates structure, the EU VAT Directive also allows historic VAT treatment to be maintained under certain conditions on certain goods and services not provided for in Annex III. Currently Ireland has a standard VAT rate of 23% and two reduced rates of 13.5% and 9%. Ireland is also permitted to retain some historic VAT arrangements, under strict conditions.
In this regard, Annex III of the VAT Directive lists those goods and services to which a reduced rate may be applied. Following changes made in April 2022, the 24 items of Annex III have been expanded to 33. Some of the original categories have also been amended. In addition, the VAT Directive now includes two new limitations on the use of Annex III by Member States. The first limits Member States to using a maximum of 7 categories to which a zero or super-reduced rate of VAT (rates lower than 5%) can be applied. The second limits Member States to using a maximum of 24 categories to which a reduced rate can be applied.
Ireland applies a zero rate to 7 out of 7 permitted categories, and a reduced rate to 19 out of 24 permitted categories.
