Written Answers Nos. 184-197
185. Deputy Jennifer Whitmore asked the Minister for Transport for an update on the interim bus scheme for the N11/M11; the timeframes for delivery of this scheme; the funding required for the full completion of this scheme; and if he will make a statement on the matter. [31978/23]
View answerAs Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the planning, design and construction of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Public Spending Code and the necessary statutory approvals. In this context, TII is best placed to advise you on the status of this project.
Noting the above position, I have referred your question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.
187. Deputy Denis Naughten asked the Minister for Transport the total advertising budget allocated by his Department and agencies in each of the past ten years, and to date in 2023, respectively; the funding provided directly to RTÉ in each year; if he has sought and secured an assurance that none of this funding was rebated via the RTÉ advertising barter account; and if he will make a statement on the matter. [32017/23]
View answerDeputy,
The information for my Department, has been requested from the external company who have the contract with us and will be forwarded to the Deputy as soon as possible.
With regard the Agencies, this is a matter for the Agencies themselves. I have referred this question to the agencies under my remit for further reply. If the Deputy has not received a reply within ten working days please contact my private office.
188. Deputy Sean Sherlock asked the Minister for Finance the amount paid out to all consultancy firms for any services rendered; and the cost per contract for the year-to-date 2023, in tabular form [31688/23]
View answerI wish to advise the Deputy that the following payments were made to date in 2023.
|
Consultancy Firms Name |
Services Rendered |
Amount (ex VAT) |
|
KPMG |
Home Building Finance Ireland (HBFI) MEOP Report |
€30,000.00 |
|
Premier Irish translation |
Legal Linguistic Proofing ref MICA |
€6,115.98 |
|
*Behaviour and Attitudes |
Credit Demand Survey |
€56,000 |
|
Outburst Design |
Graphic Design work |
€1,640 |
|
SIS Partners |
Assistance with development of a solution to interconnect beneficial ownership registers across the EU |
€99,087 |
*The full amount is recouped from the Bank of Ireland and AIB. Two surveys take place per annum.
189. Deputy Mattie McGrath asked the Minister for Finance if not-for-profit, community organisations that are not registered charities are liable for tax, or if there are any exemptions for same; and if he will make a statement on the matter. [31726/23]
View answerI am informed by Revenue as follows.
The Taxes Consolidation Act (TCA) provides for income tax exemptions for charities and sports bodies subject to certain conditions. Where a body is eligible for one of these exemptions, they may also be eligible for exemptions from other taxes. If a non-profit body does not have the charitable tax exemption it may be liable to tax on income, gains or other receipts, depending on the circumstances.
Since the establishment of the Charities Regulatory Authority (CRA), a body must first apply to the CRA for charitable status and then to Revenue for the charitable tax exemption. Bodies which had received charitable tax exemption before the establishment of the CRA continue to hold that exemption unless it has been withdrawn or the charity has ceased activities.
Organisations which do not fall within the scope of the charitable tax exemption may be subject to income tax, corporation tax, VAT, Capital Gains Tax (CGT), or Stamp Duty on any income or gains arising to them or on transactions that they are a party to.
In relation to CGT, there is no general CGT exemption or relief for a non-profit organisation which does not qualify for the charitable tax exemption. Some bodies may qualify for an exemption from CGT under section 610 TCA 1997, by way of their inclusion in Schedule 15 TCA, but the granting of an exemption under this provision is on a case-by-case basis. Certain other types of bodies may qualify for an exemption, such as a friendly society (registered or unregistered) whose income is exempt from income tax under section 211 TCA and special trusts for permanently incapacitated individuals, provided certain conditions are satisfied. A body with the charitable tax exemption is also exempt from CGT under section 609 TCA. It may also, in some circumstances, be exempt from other taxes including Deposit Interest Retention Tax (DIRT), Capital Acquisitions Tax, stamp duty, Dividend Withholding Tax (DWT), and local property tax.
Under Irish and EU VAT law, most charities are outside the scope of VAT. This means that most charities and non-profit organisations do not charge VAT on their services and cannot recover VAT incurred on goods and services that they purchase. The VAT Compensation Refund Scheme is designed to compensate certain charities for the VAT they incur on their inputs in recognition of the work undertaken by the charities sector. The scheme is designed to compensate charities for a proportion of the VAT they pay on goods or services bought using non-statutory or non-public funds.
Regarding sporting organisations, if a not-for-profit community sporting organisation meets certain criteria it may be eligible for the sporting tax exemption. Section 235 TCA provides for an exemption from income tax or corporation tax, as appropriate, for bodies established for the sole purpose of the promotion of athletic or amateur games or sports (“approved sporting bodies”) for so much of their income that is applied for the purpose of promoting the game or sport in question.
A sporting body which has been granted an exemption from income tax or corporation tax under section 235 TCA is also exempt from CGT by virtue of section 610A TCA provided the proceeds from any disposal made by such bodies are applied for the sole purpose of promoting athletic or amateur games or sports within the period of five years of the receipt of such proceeds. In certain circumstances, the exemption from CGT applies where the proceeds from disposals of sports bodes are applied for charitable purposes. Revenue may also allow an extension of the period of 5 years if they are satisfied that an approved sports body is in the process of applying the proceeds of a disposal for sporting or charitable purposes, as the case may be. A sports body which is exempt from income tax / corporation tax and CGT may also be exempt from other duties and taxes in certain circumstances, including DWT, CGT, and Stamp Duty. However, there is no general exemption from VAT for a sporting body, and the deposit income of a sporting body is also not exempt from DIRT.
Further information on the charitable tax exemption and the sporting tax exemption is available at www.revenue.ie/en/companies-and-charities/charities-and-sports-bodies/charitable-tax-exemption/index.aspx.
190. Deputy Frankie Feighan asked the Minister for Finance the reason the NTMA has only increased interest rates on three out of its seven national saving schemes under its control; and his views on whether it is important that the NTMA reflect the recent rise in interest rates by commercial banks and other institutions and review its own products and the interest rate it currently applies [31743/23]
View answerI am advised by the National Treasury Management Agency (NTMA), that the NTMA constantly reviews rates, to ensure that products remain competitive in the savings market generally, whilst providing good value to the Exchequer in terms of borrowing costs. In setting the rates the NTMA is conscious and appreciative of the loyalty of State Savings customers and the importance of an appropriate reward rate.
The rationale for the increases in March 2023 reflected the changes in the interest rate environment. Since the last rate reduction in January 2021, the European interest rate environment changed as bond yields moved from negative to positive territory. In keeping with this, Irish 5 and 10 year sovereign bond yields were yielding negative rates in January 2021, compared to over 2.5% in March 2023.
The rate increases to 5 Year Savings Certificates, Instalment Savings and the 10 Year National Solidarity Bond were the first State Savings interest rate increases for approximately 15 years and focused on providing an increased return to savers on the medium to long-term product offering.
The key features of State Savings products remain:
• The repayment of all State Savings money is a direct, unconditional obligation of the Irish Government. Repayment of money includes principal, interest and bonus payments if due
• Excluding the Post Office Savings Bank (POSB), Interest, Bonus payments and Prizes from State Savings products are not subject to Deposit Interest Retention Tax, are exempt from Income Tax, PRSI and USC.
• No fees, charges or commissions apply to holding State Savings products.
The NTMA continues to review rates offered on all products.
191. Deputy Carol Nolan asked the Minister for Finance if his Department purchased or produced any memorabilia such as pens, stationery, pins, badges, mugs or other types of souvenirs to mark or celebrate Pride 2023; if so, the costs incurred; and if he will make a statement on the matter. [31809/23]
View answerMy Department is committed to a supportive and inclusive working environment for all staff and in conjunction with organisations across the Civil and Public service participated in Pride 2023 under the banner of ‘Proud to Work for Ireland’. The Department’s participation was coordinated by a voluntary staff Network which aims to support LGBT+ colleagues.
The FinPER Pride Network was formed by staff from both the Department of Finance and the Department of Public Expenditure, NDP Delivery and Reform in 2019. The network is one of the many LGBT+ Networks established in organisations across the Civil and Public Service. The establishment of the Network followed on from the publication of the National LGBTI+ Inclusion Strategy 2019 -2021 which aimed for the establishment of a Civil and Public Service wide LGBT+ Employee and Ally Network.
To mark Pride 2023 the Network, with the support of my Department, purchased lanyards for all staff at a cost of €590 inclusive of VAT at 23%. T-Shirts were also purchased for staff members who participated in the Dublin Pride March on the 24th of June. These cost €831 inclusive of VAT at 23%. Together with colleagues from other Departments, this allowed participants to visibly represent the Civil Service.
192. Deputy Seán Haughey asked the Minister for Finance his views regarding the sale of mortgages by a bank (details supplied) to a so-called vulture fund; if he can intervene to prevent such sales by credit institutions in Ireland; if he will introduce measures to allow borrowers switch their loans to State-backed initiatives such as a local authority or the rebuilding Ireland home loan scheme; if he will make it easier for borrowers to switch back to the pillar banks; if he will encourage these pillar banks to buy performing mortgages that have been sold to lenders by vulture funds; and if he will make a statement on the matter. [31825/23]
View answerThe sale of the benefits and rights a bank or other creditor may have under a credit agreement is a commercial matter for the particular creditor and, as Minister for Finance, I do not have a role to play in such commercial decisions by banks or other creditors.
However, it should be note that any such sale or assignment of a creditor's rights does not change the terms and conditions of the credit agreement and that any creditor which acquires such benefits and rights will do so based on the existing contractual terms and rights of the borrower.
Also, having regard to the Consumer Protection (Regulation of Credit Servicing Firms) Act 2015, the regulatory consumer protections which a borrower had prior to such a sale, such as those set out in the Central Bank Consumer Protection Code and the Code of Conduct on Mortgage Arrears, will continue to apply and will remain available to the borrower following the sale.
In relation to the switching or refinancing of existing loans, I would encourage borrowers to consider the options available to them to secure savings on their loan repayments. In my engagement with banks and other regulated mortgage lenders I have indicated that they should be available to consider switching applications from credit worthy borrowers.
The Central Bank is also engaged on this matter and it advises that it is scrutinising the activities of regulated firms to ensure those borrowers who should expect to be able to switch product or provider are supported to do so if they so wish and that regulated entities have sufficient operational capacity to manage mortgage switching applications.
However, the decision on whether or not to provide new credit or to acquire a creditor's rights and benefits under an existing credit agreement is a commercial matter for an individual financial institution.
In relation to the provision of mortgages by local authorities, the eligibility and other criteria associated with such lending is, in the first instance, a matter for our colleague the Minister for Housing, Local Government and Heritage.
193. Deputy Cathal Crowe asked the Minister for Finance the main policy achievements of his Department since 27 June 2020; and if he will make a statement on the matter. [31861/23]
View answerSince the formation of the Government on 27 June 2020 the Department of Finance has delivered a number of policy achievements which include;
- Budget 2021, 22 and 23.
The unforeseen challenges of Ukraine, the ongoing recovery from the pandemic and the continuing fallout from Brexit were addressed from a position of strength with record levels of employment and a record budget surplus in 2022.
- Covid 19 related support schemes
The range of unprecedented proactive and pro-cyclical interventions to support the economy during the pandemic, all of which were made possible by the prudent management of the public finances in the pre-Covid years.
- International Tax Reform
The agreement reached by Ireland with 130 other countries in October 2021 represents an important step towards resolving the issues brought about by the digitalisation of the economy and provides certainty for multinational enterprises whose business models are so important for the Irish economy.
- Temporary Business Energy Support Scheme
The Temporary Business Energy Support Scheme (TBESS) was introduced in Finance Act 2022 as part of a suite of Government measures to counteract the impact on businesses of increased energy costs over the winter months of 2022 which arose as a result of the illegal invasion of Ukraine by Russia.
- Commission on Taxation and Welfare
The Commission on Taxation and Welfare was established in 2021 in line with a commitment under the Programme for Government. The Commission was tasked with the independent consideration of how best the taxation and welfare systems can support economic activity and promote increased employment and prosperity while ensuring that there are sufficient resources available to meet the costs of the public services and supports in the medium and longer term. “Foundations for the Future”, the Report of the Commission on Taxation and Welfare, was published on 14 September 2022 and contains over 500 pages and 116 recommendations regarding the future of our taxation and welfare systems.
- Retail Banking Review
The decision to conduct a review of retail banking services followed a number of announcements in 2021 impacting on the structure of the sector including exits and significant branch closures. Government approved the publication of the Retail Banking Review in 2022 and the implementation of its 34 recommendations, which are now Government policy.
In addition to these highlights, the Department has worked collaboratively on achieving positive results across the divisions on policies in Economics, EU and International Affairs, and Climate Finance and Financial Services. More details on these achievements are available in the annual reports for 2020 and 2021 which are available on the gov.ie website.
These provide more information on initiatives such as Insurance reform, the selling down of the State ownership in Bank of Ireland and AIB, the Senior Executive Accountability Regime, and the Credit Union policy review as well as on annual events, such as the National Economic Dialogue and highlights of the economic publications such as the “Future Proofing of the public finances”.
The 2022 annual report is due to be published and uploaded to the gov.ie website in quarter 3 of 2023. More detail on the strategic framework that underpins the policy achievements since 27 June 2020 is also available in the “Department of Finance Statement of Strategy 2023 to 2025” on the gov.ie site.
194. Deputy Mairéad Farrell asked the Minister for Finance if there are rules in relation to online businesses which hold an Irish web domain address and market themselves as Irish, but yet are not registered for VAT, are not registered with the CRO and do not have a working phone number. [31906/23]
View answerAs the Deputy is aware, following the Communication Regulation (Amendment) Act 2007, the regulations regarding the registration of an Irish web domain address are determined by the Commission for Communications Regulation or ComReg. ComReg is the statutory body responsible for the regulation of the electronic communications sector (telecommunications, radio communications, broadcasting transmission and premium rate services) and the postal sector in Ireland. Queries in relation to ComReg and regulations made under the Electronic Commerce Act 2000 as amended, are a matter for my colleague the Minister for Environment, Climate and Communications.
Any obligations imposed on a business by the Companies Registration Office are a matter for my colleague, the Minister for Enterprise, Trade and Employment.
As Minister for Finance I can confirm that the use of a particular web address does not impose VAT registration requirements on a business. Revenue guidelines for the registration of VAT can be found on Revenue’s website at:
www.revenue.ie/en/vat/vat-registration/who-should-register-for-vat/index.aspx
195. Deputy Denis Naughten asked the Minister for Finance the total advertising budget allocated by his Department and agencies in each of the past ten years, and to date in 2023, respectively; the funding provided directly to RTÉ in each year; if he has sought and secured an assurance that none of this funding was rebated via the RTÉ advertising barter account; and if he will make a statement on the matter. [32007/23]
View answerIt was not possible for my Department and a number of the bodies under the aegis of my Department to provide the information sought in the time available. These bodies are the Central Bank of Ireland, Financial Services & Pensions Ombudsman and the National Treasury Management Agency. I will, therefore, make arrangements to provide the information to the Deputy in due course.
The remaining bodies that incurred advertising expenditure in the timeline specified have provided the information in the tables below. The Strategic Banking Corporation of Ireland is the only body who provided funding to RTÉ. In respect of the payments made to RTÉ, all of the below bodies have confirmed that no funding was rebated through RTE’s barter account.
Credit Review Office
|
Year |
Amount (€) |
|
2013 |
161,817.93 |
|
2014 |
205,896.91 |
|
2015 |
291,023.46 |
|
2016 |
206,340.99 |
|
2017 |
136,577.93 |
|
2018 |
47,545.63 |
|
2019 |
41,482.61 |
|
2020 |
22,528.28 |
|
2021 |
48,637.70 |
|
2022 |
38,522.85 |
|
2023 to date |
8,577.77 |
Home Building Finance Ireland (Established December 2018)
|
Year |
Amount (€) |
|
2018-2019 |
Nil |
|
2020 |
3,819 |
|
2021 |
14,235 |
|
2022 |
10,920 |
|
2023 to date |
5,124 |
Investor Compensation Company DAC
Expenditure relates to national newspaper notices regarding failed investment firms.
|
Year |
Amount (€) |
|
2013 |
8,237.33 |
|
2014 |
3,684.98 |
|
2015-2016 |
Nil |
|
2017 |
6,720.40 |
|
2018 |
2,589.73 |
|
2019 |
Nil |
|
2020 |
12,145.27 |
|
2021-2023 |
Nil |
Office of the Comptroller and Auditor General
|
Year |
Amount (€) |
|
2013-2017 |
Nil |
|
2018 |
2,277 |
|
2019 |
Nil |
|
2020 |
14,177 |
|
2021 |
1,089 |
|
2022-2023 |
Nil |
Office of the Revenue Commissioners
Revenue contracts with media advertising agencies for all services related to design creation and ad placement for any advertising or media campaigns. All advertising payments made by Revenue are paid directly to these agencies, whose invoices cover all costs (including third party costs) associated with these campaigns. Revenue does not issue payments directly to, or otherwise engage with, any specific media outlets in relation to paid advertising.
Spark Foundry have been the primary advertising agency used by Revenue throughout the period cited, with some additional services having been provided by Inform Ireland on an ad hoc basis.
|
Year |
Amount (€) |
|
2013 |
1,443,413.64 |
|
2014 |
306,050.22 |
|
2015 |
734,068.12 |
|
2016 |
747,823.00 |
|
2017 |
1,059,860.92 |
|
2018 |
527,427.24 |
|
2019 |
415,995.59 |
|
2020 |
174,357.43 |
|
2021 |
494,845.89 |
|
2022 |
360,242.70 |
|
2023 to date |
34,830.73 |
Strategic Banking Corporation of Ireland (Established 2014)
Amounts below cover both advertising and creative work, and marketing materials. The SBCI used an agency from 2015-2017 which has been taken over and it is not possible to get a granular breakdown of any spend with RTE. All advertising payments made by SBCI were paid directly to agencies.
|
Year |
Amount (€) |
Funding provided directly to RTÉ (€) |
|
2015 |
410,092.59 |
|
|
2016 |
301,859.02 |
|
|
2017 |
349,807.72 |
|
|
2018 |
447,740.20 |
38,413 |
|
2019 |
384,951.63 |
22,896 |
|
2020 |
644,837.63 |
133,875 |
|
2021 |
93,164.15 |
23,500 |
|
2022 |
435,948.83 |
41,159 |
|
2023 to date |
199,503.50 |
15,510 |
196. Deputy Sean Sherlock asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the amount paid out to all consultancy firms for any services rendered; and the cost per contract for the year to date 2023, in tabular form [31694/23]
View answerI wish to advise the Deputy that the information requested for my Department (including the Office of Government Procurement) is set out in the table below.
|
Company |
Purpose |
Cost of Contract to date in 2023 |
|
Byrne Wallace |
Provision of legal advice |
€29,215 |
|
Quadra |
Remote Working Risk Assessments |
€7,380 |
|
Caas Ltd |
Environmental Advice |
€3,967 |
|
Innovative Together Ltd |
Interview Services |
€2,100 |
|
Omar Corporate Finance and Management Services |
Recruitment review |
€3,075 |
|
Mazars |
Audit - eCohesion |
€6,150 |
|
The Brave Lab |
Open Government National Action Plan 2023-2025 |
€18,112 |
|
Derilinx |
Support and Maintenance of the Open Data Portal |
€34,563 |
|
Sonas Innovation |
Business analysis of Suitability Assessment Questionnaire |
€9,409 |
|
Thirdspace Consulting |
Organisational and Team design / change facilitation |
€4,400 |
|
EY Business Advisory Services |
Process Mapping |
€17,220 |
|
FuFoSo Partners LTD |
Preparation for and delivery of CSA networking events in Dublin and Waterford |
€2,952 |
|
McCann Fitzgerald Solicitors |
Legal Advice |
€12,773 |
197. Deputy Patrick Costello asked the Minister for Public Expenditure, National Development Plan Delivery and Reform when the OPW will carry out improvement works to the processing area of Crumlin Garda station. [31770/23]
View answerThe Office of Public Works can confirm that it has no works currently scheduled for the processing area of Crumlin Garda Station. A request for costing of improvement works to the processing area to Crumlin GS has recently been received from An Garda Síochána and is receiving attention. Any such improvements would be a matter for An Garda Síochána to address.
