Written Answers Nos. 276-290
276. Deputy Richard Boyd Barrett asked the Minister for Finance if he is aware dangerous safety-related car parts that have not been euro-type approved are readily available for sale in Ireland; if he will provide details of how many actions or prosecutions have been taken by Irish Customs to stop this dangerous practice; and if he will make a statement on the matter. [35807/23]
View answerRevenue, as Ireland’s Tax and Customs administration, is responsible for managing the importation and exportation of goods in accordance with European Union Customs legislation. Customs controls are necessary to protect public health, to ensure food safety and product standards and to protect EU businesses from unfair international competition. The legislation governing the importation of goods is harmonised at EU level and the provisions are common throughout all Member States in the EU.
Where goods are entering Ireland from outside the EU, there is a requirement on the importer to file an import declaration. All declarations are risk-assessed from the point of view of compliance with a range of regulatory measures and, where necessary, documentary checks and/or physical checks are carried out.
Revenue regularly engages with a range of Competent Authorities in relation to imported goods. Goods brought into Ireland without the CE mark, or where Revenue officers believe there to be a risk to health and safety, are referred to the Competition and Consumer Protection Commission (CCPC). Recently the Automotive Market Surveillance Authority (AMSA) in Ireland has been appointed by the Department of Transport in line with EU legislation and has taken over some of the functions previously held by the CCPC. The role of the AMSA is to ensure that new vehicles and their components meet with type approval requirements under EU regulation. In the event of a detection of non-EU approved car parts or car parts which Revenue Officers believe pose a risk to health and safety, such incidences are referred to the relevant Competent Authority for further investigation and possible actioning.
Revenue has no recent detections of non-EU approved car parts and there are no prosecutions relating to such importations.
During the period September 2023 to January 2024, the European Union Intellectual Property Office (EUIPO), Europol, and EU Member States will run an EU-wide operation targeting the distribution and sale of counterfeit automotive parts. This operation will involve the sharing of information between the participating EU agencies and bodies and the automotive industry with a view to identifying the persons, companies, locations, and methodologies used to distribute and sell counterfeit automotive parts. Revenue’s Customs Service will participate in this operation with a view to identifying methods of cooperation with the participating agencies, bodies and companies, as part of Revenue’s focus on risks posed by trade in counterfeit automotive parts.
277. Deputy Ivana Bacik asked the Minister for Finance the commitments made by Ireland under the remit of his Department at COP26 and COP27, respectively; the progress made to date on actioning those, in tabular form; and if he will make a statement on the matter. [36883/23]
View answerAt COP26, Ireland joined the statement on international public support for the clean energy transition. This statement commits signatories to prioritising support to the clean energy transition, ending new direct public support to the international unabated fossil fuel energy sector, and encouraging other actors to implement similar commitments.
The Department of Finance monitors actions related to this commitment. Ireland has made strong progress on implementing the commitment to date, and I set out some relevant actions here.
The Deputy will be aware of the many actions under successive Climate Action Plans demonstrating Ireland’s prioritisation of support to the clean energy transition. In particular Climate Action Plan 2023 seeks to accelerate renewable energy generation through onshore and offshore wind energy as well as solar.
The Fossil Fuel Divestment Act 2018 provided for the National Treasury Management Agency to divest the Ireland Strategic Investment Fund’s (ISIF) from all fossil fuel undertakings. Indeed ISIF's Climate Investment Strategy seeks to fund climate-positive initiatives which support Ireland’s transition to a Net Zero low-carbon economy. This is a two-pillar approach:
• Firstly, supporting the sustainable infrastructural requirements of the Irish economy out to 2030 in key areas where carbon emissions are prevalent, as outlined in the Government's Climate Action Plan.
• Secondly, in funding the development of new technologies and business models that will support the longer-term transition of the Irish economy to Net Zero beyond 2030 and before 2050.
In 2021, ISIF announced its ambition to invest €1bn in climate-related investments over a five-year period. ISIF has made c. €500m of climate-related investments to date in support of this decarbonisation strategy, €235m of which has been invested since 2021.
Furthermore, Ireland is a member of a Paris Alignment like-minded group of shareholders in Multilateral Development Banks, which works to encourage those MDBs to fully align with the Paris Agreement, including phasing out support for fossil fuels.
Finally, I am informed by the Department of Enterprise, Trade and Employment that Ireland does not operate any type of export credit supports. This has been the case since 1998 when, following a review, the Government decided to cease providing supports.
278. Deputy Cathal Crowe asked the Minister for Finance for an update on the status of an application to the help-to-buy scheme (details supplied). [35596/23]
View answerI am advised by Revenue that the HTB application for the persons concerned has been approved and both applicants have been notified via Revenue´s MyEnquiries. Revenue have also confirmed that they have contacted one of the applicants directly to outline what is now required to progress the claim to the next stage.
279. Deputy Ivana Bacik asked the Minister for Finance the reason that fitness professionals, lifeguards and swimming teachers are ineligible to claim flat-rate expense allowances; and his plans to ensure that such classes of worker can claim flat-rate expense allowances. [35605/23]
View answerSection 114 of the Taxes Consolidation Act 1997 (TCA) provides for a tax deduction in respect of expenses incurred wholly, exclusively and necessarily by an individual in the performance of the duties of his or her employment.
The flat rate expense (FRE) regime is operated by Revenue on an administrative basis where both a specific commonality of expenditure exists across an employment category and the statutory requirement for the tax deduction as set out in section 114 of the TCA 1997 is satisfied, namely, that the expenses are wholly, exclusively and necessarily incurred in the performance of the duties of the office or employment by the employee concerned and that such expenses are not reimbursed by his or her employer.
The FRE regime was established to apply a uniformity of approach to tax deductibility for expenses of large groups of employees and to facilitate ease of administration for both Revenue and employees. The expense should apply to all employees in that category and not be discretionary.
Revenue has advised me that it considers FRE applications where a large number of employees incur broadly identical qualifying expenses which are not reimbursed by their employer. Applications are generally made by the representative bodies in the employment sector concerned and are considered by Revenue based on the specific commonality of expenses within the employment category and compliance with the strictly applied, statutory requirement for a tax deduction.
I am advised by Revenue that a submission to apply a FRE, in respect of fitness professionals, lifeguards and swimming teachers has not been made to them by any representative body.
Notwithstanding that an FRE is not in place for fitness professionals, lifeguards and swimming teachers, as for all employees, they retain their statutory right to claim a deduction under section 114 of the TCA 1997 in respect of an expense incurred wholly, exclusively and necessarily in the performance of the duties of their employment, to the extent to which the expenses are not reimbursed by the employer.
The quickest and easiest way to claim tax relief for qualifying employment expenses is to complete an online Income Tax Return. This return can be found in the PAYE Services tab in myAccount on the Revenue website.
Further guidance on the general rule of deduction of expenses in employment is also available on Revenue’s website at: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-02-20.pdf.
280. Deputy Richard Boyd Barrett asked the Minister for Finance if he will examine a legal matter (details supplied); and if he will make a statement on the matter. [35607/23]
View answerThe purpose of section 96 of the NAMA Act 2009 is to impose an obligation on NAMA to make reasonable efforts to provide information to people in respect of the acquisition by NAMA of bank assets.
I am advised that while section 96 of the Nama Act does not explicitly provide for the data subject’s rights in respect of their personal data, nor does it preclude the application of the rights as set out in the Data Protection Act 2018.
Section 96 of the Nama Act does not, therefore, fail to respect the essence of the fundamental right to judicial protection.
281. Deputy Duncan Smith asked the Minister for Finance in view of the decision of a number of music festivals in Ireland to go cashless for their events in 2023, if he is satisfied these events and organisers are in compliance with legal tender rules; and if he will make a statement on the matter. [35744/23]
View answer282. Deputy Duncan Smith asked the Minister for Finance if businesses are required to accept cash as payment from consumers; and if he will make a statement on the matter. [35745/23]
View answer283. Deputy Duncan Smith asked the Minister for Finance the oversight that is in operation to ensure businesses are complying with legal tender rules in terms of accepting cash as payment; and if he will make a statement on the matter. [35746/23]
View answer288. Deputy Mick Barry asked the Minister for Finance if he will support the right of attendees and vendors at music festivals to use cash at events; if he will consider legislation to ensure cash remains an option for people in general throughout the economy; and if he will make a statement on the matter. [35808/23]
View answerI propose to take Questions Nos. 281, 282, 283 and 288 together.
The issue of acceptance to cash is an important issue that is already being considered at domestic level and, now, at European level.
The consumer’s right to use cash as a means of payment is based in contract law in Ireland. In this context, where a business places no restrictions on the means of payment it is prepared to accept, it must accept cash as legal tender when offered by a customer to settle a debt that has arisen.
If a business specifies payment must be in a form other than cash, the customer cannot subsequently claim a legal right to pay in cash. This can be achieved by, for example, placing a sign stating, “cash not accepted” or “card payment only” at the store entrance or check out area.
A music festival is a business run event meaning the same rules apply in the case of the music festivals the Deputy is referring to. If the festivals have stated clearly ahead of time or at the venue that they do not accept cash as a method of payment, this is not in breach of contract law.
The Deputies will be aware that the Retail Banking Review, which was published in November 2022, contained a number of recommendations regarding access to and acceptance of cash. A key recommendation was for the Department to lead the development of a National Payments Strategy to be completed in 2024.
The terms of reference for the National Payments Strategy, which I published on 27 June 2023 www.gov.ie/en/press-release/1a910-minister-mcgrath-publishes-national-payments-strategy-terms-of-reference/), require it to set out a roadmap for the future evolution of the entire payments system, taking account of developments in digital payments, cash usage and how future changes should be made to the legislative criteria relating to Access to Cash. The terms of reference also require the National Payments Strategy to consider if legislation should be introduced to require certain firms or sectors to accept or facilitate the acceptance of cash; and if it should be policy to require the public service to accept cash.
Finally, on 28 June, the European Commission published a proposal for a Regulation on Legal Tender, which looks at both access to and acceptance of cash.
The proposal is largely in line with expectations which aims to ensure everyone within the Euro Area has sufficient access to cash. It proposes that the competent authorities in each Member State will be required to monitor access to cash on an annual basis against a set of common indicators to be formulated by the European Commission and to take remedial measures where sufficient and effective access to cash is not ensured. Separately, my Department is already preparing heads of a bill to ensure reasonable access to cash. The heads will be ready by the end of 2023.
As regards the acceptance of cash, the European Commission's draft regulation proposes that cash acceptance should be mandatory across the Euro Area. However, it also provides flexibility around mandatory acceptance in circumstances where there is a prior agreement in place between both parties regarding payment method, or if the refusal is made in good faith. The exceptions to mandatory acceptance are largely common practice in Ireland currently.
The proposal also suggests that provide Member States with responsibility to designate specific sectors to accept cash such as healthcare, supermarkets, post offices and pharmacies.
As with access to cash, the draft regulation proposes that the competent authorities in each Member State will be required to monitor the acceptance of payments in cash on an annual basis against a set of common indicators to be formulated by the European Commission and to take remedial measures if this monitoring shows that the mandatory acceptance of cash is being undermined. The draft regulation specifically draws attention to the need to monitor the level of 'ex ante unilateral exclusions of payments in cash'. It defines such exclusions as including a 'no cash' sign.
The work being undertaken at domestic level, through the National Payments Strategy, and at European level is complementary.
284. Deputy Michael Creed asked the Minister for Finance if a person (details supplied) in County Cork is entitled to a local property tax exemption; and if he will make a statement on the matter. [35747/23]
View answerI am advised by Revenue that Section 5 of the Finance (Local Property Tax) Act 2012 (as amended), provides that an exemption from the charge to Local Property Tax (LPT) may arise, where properties are unoccupied for an extended period due to illness of the owner. Where the owners of a property have not lived in their sole or main residence for 12 months or more and are unlikely to return to their property due to long-term mental or physical infirmity or illness, they may be exempt from the charge to LPT.
Revenue has confirmed that the property concerned is exempted for the years 2021, 2022 and 2023. The exemption will continue to apply to the property as long as the qualifying conditions continue to be met.
Revenue has recently issued correspondence advising that the exemption has been approved.
285. Deputy Brian Leddin asked the Minister for Finance if he will provide details on the estimated VAT revenue generated by the hire of bikes, e-bikes, cargo bikes and e-cargo bikes; and if he will make a statement on the matter. [35757/23]
View answerI am advised by Revenue that traders are not required to identify the VAT yield generated from the supply of specific goods and services on their VAT returns. Therefore, it is not possible to provide an accurate estimate of VAT collected on bike hire using information provided on tax returns.
286. Deputy Paul Donnelly asked the Minister for Finance the estimated full-year yield that would be generated if the local property tax rate increased to 0.80% for properties valued at homes in excess of €1.05 million and 1.5% for properties valued in excess of €1.5 million. [35782/23]
View answerThe Department of Finance has opened its pre-budget costings service, this is available with effect from 3 July 2023. The procedures for availing of this service are set out in a letter dated 3 July 2023 from the Secretary General of the Department to all recognised parties and technical groups in Dáil Éireann. To ensure efficiency and fairness all costing requests should be made in this manner, via the standard request format template, instead of the Parliamentary Question system at this time.
287. Deputy Jim O'Callaghan asked the Minister for Finance if he will provide an update as to when a new Medical Appeal Board will be appointed to assess appeals regarding primary medical certificates; and if he will make a statement on the matter. [35801/23]
View answerFollowing the resignation of all previous DDMBA members 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 appeals process 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 and my Department is working actively with it to ensure that issues in relation to the processing of funding are addressed so that the consideration of appeals can be quickly resumed. 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.
289. Deputy Ged Nash asked the Minister for Finance the amount of money a firm (details supplied) has agreed to pay in relation to the settlement of a case; the total cost to the State of litigating the case in question since 2012; if the settlement included a contribution to the State’s legal costs; if so, if he will provide details in monetary and/or percentage terms of the proportion of the settlement that covered such costs; and if he will make a statement on the matter. [35814/23]
View answerOn 23 January 2023, IBRC and EY agreed to settle the proceedings on confidential terms, without admission of liability. As Minister for Finance, I was not a party to the proceedings and therefore did not incur any legal costs. It was agreed that the proceedings would be discontinued by the Special Liquidators with no further order. The terms of the settlement are confidential, and I am advised by the Special Liquidators that their disclosure is the subject of a contractual restriction.
290. Deputy Michael Moynihan asked the Minister for Finance the action his Department has taken to honour the Programme for Government pledge to ensure that Government Departments and public bodies take positive steps, including the use of correct pronouns and, where possible, making improvements on official forms, to assist non-binary people. [35828/23]
View answerThe 'Civil Service Renewal Strategy 2030' commits to nurturing a workforce for the future by bringing equality and inclusivity to the fore of its organisational design. By placing a focus on Equality, Diversity, and Inclusion (EDI), the Department is committed to recognising and supporting all employees’ gender identity and gender expression to further develop a positive, accepting and supportive work environment where every employee is treated with dignity and respect.
As a central Department with a policy focused remit, we do not engage directly with the public in respect of any official forms that identify gender, nonetheless we are cognisant of the need to respect gender identity.
We have taken positive steps in this regard by having an active PRIDE LGBT+ network in the Department and have provided access for staff to attend an interactive Pronouns Workshop in June 2022 which focused on how to respect a colleagues gender identity. Other initiatives to include awareness of gender identity consist of a series of webinars hosted in June 2023 by OneLearning regarding PRIDE month and information leaflets entitled “The ABCs of LGBT+” provided to all staff members which focused on terminologies of gender provided by the Department of Finance and Public Expenditure NDP Delivery and Reform LGBT+ Staff Network.
Another positive step is the upcoming launch of the Department's Gender Equity Network in September. The ambition is for the Department to be one where everyone can be represented, fully contribute and progress, irrespective of gender. There will be quarterly network events going forward.
