Written Answers Nos. 142-153
142. Deputy Thomas Pringle asked the Minister for Finance whether his Department is in the process of carrying out gender and equality proofing of revenue and taxation proposals as part of this year's budgetary process; and if he will make a statement on the matter. [40879/23]
View answerThe 2020 Programme for Government, “Our Shared Future”, contains a commitment to “Expand the Equality Budgeting Programme across government departments and agencies.”
Work has already been done to mainstream the approach to equality budgeting across Government, led by the Department of Public Expenditure, NDP Delivery and Reform and the Department of Children, Equality, Disability, Integration and Youth. As part of this work, an Equality Budgeting Interdepartmental Network was established in order to fully implement equality budgeting across all departments, co-ordinated by the Department of Public Expenditure, NDP Delivery and Reform. My Department also participates in the Expert Advisory Group on Equality Budgeting which comprises representatives from Government departments, academic experts and civil society bodies.
Equality Budgeting from a Tax Perspective was published as part of Budget 2022, which detailed the Department’s work in developing a process for equality budgeting in Ireland with respect to taxation policy.
Budget 2023 documents included a publication called “Beyond GDP - Quality of Life Assessment. Chapter 5 of this document advances the work on equality budgeting from a tax perspective, analysing the effects of incremental budgetary policy and tax policy on a range of equality-related metrics and societal groups.
The Department continues to provide more information on the impact of tax policy measures on different groups in society, for instance the distributional analysis of the Budget published alongside recent Budgets and in recent years, equality considerations have been included in some of the published Tax Strategy Group papers.
However, a key challenge identified, not just for the Department but across Government and internationally is around the availability of data. For instance, tax returns capture limited data on equality characteristics. Data that are captured, such as gender and age, tend to concern only the relevant earner for tax purposes, rather than the person qualifying for the particular expenditure.
Regarding the ongoing nature of such work, the confidential nature of the Budget process means that I cannot provide an update on any analysis being conducted in respect of tax and welfare measures prior to the Budget.
143. Deputy Pádraig Mac Lochlainn asked the Minister for Finance the reason the Government does not provide the same tax relief for rental costs to students and their families, regardless of where they are studying on the island of Ireland, the Republic of Ireland or Northern Ireland. [40882/23]
View answerThe Rent Tax Credit, as provided for in section 473B of the Taxes Consolidation Act 1997 (TCA 1997), was introduced by Finance Act 2022. This is an income tax credit of up to €500 per year (or up to €1,000 for jointly assessed couples) which may be claimed in respect of qualifying rent paid in 2022 and subsequent years to end-2025.
The purpose behind the rent tax credit, introduced as a temporary measure, is to assist as part of the overall response to the accommodation shortage in the private rented residential sector in the Republic of Ireland. More specifically, the aim is to provide some financial assistance to renters in that particular sector who may face high rental costs and who do not receive any other housing supports from the State. Owing to this, the eligibility criteria for the credit specify that the rental property concerned must be a residential property located in the State.
As such, neither students attending university in Northern Ireland nor their parents are currently entitled to the Rent Tax Credit in respect of rent which they have paid for accommodation outside the State.
As the Deputy will appreciate, in designing tax reliefs, there is always a balance to be struck between providing support to as many people as possible consistent with the overall policy intention behind the measure and ensuring that there is an appropriate degree of control in the management of limited Exchequer resources.
144. Deputy Sorca Clarke asked the Minister for Finance if, in light of the increasing number of popular cultural, agricultural and sporting events becoming cashless/card-only entry events, which is impacting particularly older people and new Irish arrivals, he will consider introducing regulations to ensure that these events are accessible to those who wish to pay with cash. [40883/23]
View answerThe Deputies will be aware that the Retail Banking Review, which was published in November 2022, contained a key recommendation for the Department to lead the development of a National Payments Strategy (NPS) to be completed in 2024.
Acceptance of cash is an area of focus for the NPS. The Terms of Reference sets out that the Strategy should examine whether there should be a legislative requirement put in place domestically in relation to the acceptance of payment methods by certain classes of firms, sectors or sub-sectors. The Strategy should also consider whether it should be Government policy that public bodies should accept, or facilitate the acceptance, of cash for the payment of goods, services, taxes, levies, fees or charges.
Work on the NPS is underway in my Department and a public consultation will be launched later this year. Consideration will be given to the acceptance of cash on a cross-sectoral basis, which includes the events sector. Access and choice in terms of promoting reasonable options for consumers and small business is a key principle of the strategy.
Additionally, on 28th of June 2023 the European Commission published a proposal which “ensures that the physical form of central bank money, euro cash, remains present, available and accepted by all euro-area residents and enterprises.” Consequently, cash acceptance is an important issue that is currently being considered at domestic level and at a European level.
145. Deputy Michael Ring asked the Minister for Finance if, in relation to 'brand ambassadors' who received free cars from certain motor companies, and since many of these have 'self-identified' in public, and that there was a 'benefit-in-kind' liability for each of those, he will confirm that the Revenue Commissioners will be reviewing the returns from those individuals if any have already been identified as defaulters; and if he will make a statement on the matter. [40889/23]
View answerI am advised by Revenue that Section 121 of the Taxes Consolidation Act (TCA) 1997 provides that where a car is made available for the private use of an employee then the employee is chargeable to benefit in kind tax (BIK).
If an individual has, by reason of his or her employment, a car available for his or her private use, a taxable BIK arises, even if the person providing the car is not the individual’s employer.
In such cases, it is broadly the third party who provided the benefit that is responsible for accounting for the PAYE, PRSI and USC on same, rather than the employer. However, the facts, circumstances, arrangements, etc., relating to the benefit must be examined before the correct tax treatment can be determined in each case.
With regard, to the specific scenario reference, I am advised by Revenue that where a 'brand ambassador' has a new car supplied for their personal use, the tax treatment regarding the provision of a car for personal use, depends on the particular facts and circumstances. If the brand ambassador is an employee of the provider of the car, the BIK rules outlined above will apply.
Where an individual is provided with the use of a car, otherwise in their capacity as an employee, and in circumstances where the individual agrees to provide a service, such as involving the promotion and marketing of the particular car brand, the individual will, depending on the particular facts and circumstances, be subject to tax under either Schedule D Case I/II or Case IV. If the service is provided in the carrying on of a trade/profession, a charge to tax under Case I/II will apply. A charge to tax under Case IV will apply in circumstances where the service is carried on otherwise than in the course of a trade. The taxable amount in each case would generally be based on a fair value of the use of the car.
In relation to any individual taxpayers who may have acted as brand ambassadors, it is for that individual to declare all relevant matters on his or her annual tax return. As the Deputy is aware, Revenue is independent in relation to operational matters and I have no role in directing Revenue in relation to operational matters. Section 851A precludes Revenue from providing information on individual taxpayers or on a category of an identifiable group of taxpayers. However, Revenue has advised me that it pays close attention to matters that are in the public domain and I have every confidence in Revenue in that regard.
146. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue to be generated by the temporary solidarity contribution and cap on market revenues in each of the years 2024 and 2025, respectively (disaggregated by each - Temporary Solidarity Contribution and Cap on Market Revenues); and if the revenue with respect to each is included in the revenue base for 2024 and 2025, as outlined in the Summer Economic Statement. [40896/23]
View answerThe cap on market revenues will be collected by the Commission on Regulation of Utilities (CRU). The proceeds from the cap on market revenues will be retained and used in the electricity sector to lower prices for consumers. As such, this measure will not increase Exchequer revenue.
At the time of the Stability Programme Update (SPU) 2023 the temporary solidarity contribution in respect of windfall gains in the energy sector was estimated to raise approximately €100 million in 2024. This is reflected in the fiscal parameters set out in the Summer Economic Statement 2023. No provision was made for revenues from the temporary solidarity contribution for 2025 as the measure will only be collected in 2023 and 2024.
As the Deputy will appreciate, my Department will shortly be updating the full suite of fiscal projections as part of Budget 2024 and estimates will be subject to revision based on the latest available data at the time.
147. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing the level of excise applied to home heating oil from €122.83 to €100, €72.83, €60 and €0.00, from 12 October 2023 to end-2023 and from 1 January 2024 to end-March 2024 respectively, in tabular form. [40897/23]
View answerI am advised by Revenue that the estimated costs of reducing the levels of excise applied to home heating oil from €122.83 to €100, €72.83, €60 and €0.00, from 12 October 2023 to end-December 2023, and from 1 January 2024 to end-March 2024, are shown in the following table.
|
Proposed Rates |
Year |
MOT €m |
VAT €m |
Total €m |
|
€100 per 1,000 litres |
2023 |
3.5 |
0.5 |
4.0 |
|
€100 per 1,000 litres |
2024 |
10.6 |
1.4 |
12.0 |
|
€72.83 per 1,000 litres |
2023 |
7.7 |
1.0 |
8.7 |
|
€72.83 per 1,000 litres |
2024 |
23.1 |
3.1 |
26.3 |
|
€60 per 1,000 litres |
2023 |
9.6 |
1.3 |
10.9 |
|
€60 per 1,000 litres |
2024 |
29.1 |
3.9 |
33.0 |
|
€0 per 1,000 litres |
2023 |
18.9 |
2.5 |
21.4 |
|
€0 per 1,000 litres |
2024 |
56.8 |
7.7 |
64.5 |
These estimates are based on the most recently available data and do not account for any future behavioural changes.
148. Deputy Verona Murphy asked the Minister for Finance to provide an update on the Drivers and Disabled Passengers (Tax Concessions) Scheme 1994 and the disabled drivers' medical board of appeal; and if he will make a statement on the matter. [40904/23]
View answerThe final report of the National Disability Inclusion Strategy (NDIS) Transport Working Group's review of mobility and transport supports including the Disabled Drivers and Disabled Passengers Scheme (DDS), endorsed proposals for a modern vehicle adaptation scheme in line with international best practice that would replace the DDS, as it is no longer fit-for-purpose on any and all aspects.
As the Deputy will appreciate, access to transport for people with disabilities is a multifaceted issue that involves work carried out by multiple Government departments and agencies. Officials from relevant Departments and agencies are meeting to discuss the issues arising from this report and to map a way forward. My officials are proactively engaging with this work as an important step in considering ways to replace the DDS.
The Government is committed to providing services for people with disabilities which will empower them to live their lives, provide greater independence in accessing the services they choose and enhance their ability to tailor the supports required to meet their needs and plan their lives.
In relation to the DDMBA, following the resignation of all previous members of the Disabled Drivers Medical Board of Appeal (DDMBA) in November 2021, I had hoped that a new DDMBA would have been established by now and that the appeals process would have recommenced.
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 now been nominated by the Minister for Health and all have successfully completed Garda vetting. I will formally appoint them once I receive confirmation from the National Rehabilitation Hospital (NRH) that they are willing to again host the Board, following withdrawal of their services in February 2023. In this regard, progress has been made and I am hopeful that such appointments can be made shortly.
Assessments for the primary medical certificate (PMC) , 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.
Finally you should note that 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.
149. Deputy Fergus O'Dowd asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if any chief executive of a State/semi-State body or other public body under the aegis of his Department received any benefit from taxable benefits being paid on their behalf by the body/organisation for each of the years 2019 to date; if so, the amount and details, in tabular form; and if he will make a statement on the matter. [40765/23]
View answerI wish to advise the Deputy that there have been no such instances with regard to any of the bodies under the aegis of my Department.
150. Deputy Pauline Tully asked the Minister for Public Expenditure, National Development Plan Delivery and Reform to detail all funding available through his Department for the cleaning and dredging of rivers. [40854/23]
View answerThe Office of Public Works (OPW) is responsible for the maintenance of arterial drainage schemes completed under the Arterial Drainage Acts, 1945 and 1995, as amended. Some 2,100km of channel and some 135km of embankments are maintained annually through an ongoing programme of works of a cyclical nature. Silt and vegetation management of channels is the most widespread maintenance activity, with the average channel requiring maintenance every four to six years.
The costs of the maintenance of these schemes over the past five years is detailed below:
|
2018 |
€ 16,307,648 |
|
2019 |
€ 17,981,876 |
|
2020 |
€ 18,033,466 |
|
2021 |
€ 17,734,703 |
|
2022 |
€ 19,804,228 |
|
Total |
€ 89,861,921 |
The Government has allocated some €20.8m for the maintenance of Arterial Drainage Schemes in 2023.
The maintenance of OPW Arterial Drainage Schemes has evolved significantly over the past 20 years, driven primarily by environmental legislation such as the EU Birds and Habitats Directives and the Water Framework Directive. Arterial drainage maintenance works are carried out in accordance with relevant legislation, through a range of environmental assessments, including Strategic Environmental Assessments, Appropriate Assessments and Ecological Assessments, supported by widespread stakeholder consultation.
In addition, as the lead agency for Flood Risk Management, OPW is responsible for leading and coordinating the implementation of localised flood relief schemes to protect Ireland against significant flood risk from rivers and the sea. The Government has committed €1.3 billion, to 2030, to deliver some 150 additional flood relief schemes identified as part of the OPW’s Catchment Flood Risk Assessment and Management (CFRAM) Programme to provide protection to communities at risk of flooding. Furthermore, the OPW Minor Flood Mitigation Works and Coastal Protection Scheme provides funding to Local Authorities for minor flood mitigation works or studies to address localised fluvial flooding and coastal protection problems within their administrative areas.
151. Deputy Catherine Murphy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if his Department obstructed the OPW from purchasing lands at Castletown House in 2021; if so, if he will outline the rationale for same; if the OPW presented a business case to his Department in respect of its ambition and/or intention to purchase the lands; and if he will make a statement on the matter. [40873/23]
View answerThe Office of Public Works submitted a business case regarding the proposed purchase of lands adjacent to Castletown House in 2021. Queries were raised and the OPW subsequently revised the business case accordingly. Sanction for the purchase of the lands was provided on the basis of the revised business case.
152. Deputy Thomas Pringle asked the Minister for Public Expenditure, National Development Plan Delivery and Reform whether his Department is in the process of carrying out gender and equality proofing of expenditure proposals as part of this year's budgetary process; and if he will make a statement on the matter. [40878/23]
View answerWhile the development of sector-specific policy proposals and assessment of the likely equality impacts of these are a matter for the Department with responsibility for a given area, the Department of Public Expenditure, NDP Delivery and Reform is leading the development of a range of initiatives to enhance the level of transparency and accountability about the use of public funds through the use of Equality Budgeting.
Two key outputs of this process each year are the Revised Estimates Volume for the Public Services (the REV), and the Public Service Performance Report. The REV contains information on equality budgeting objectives and performance indicators from all Government Departments, and sets out targets for each of these metrics for the upcoming year. The Public Service Performance Report contains detailed information on performance against these targets, as well as trends in impact indicators over a three-year window. It also provides an update on progress towards the achievement of equality budgeting targets in the current year, which adds an important forward looking element to the reporting of results for the previous year. The most recent Public Service Performance Report, which presents data from 2022, was published in June 2023 and is available on the Department’s website.
In addition, we are working with the Central Statistics Office and the Department of Children, Equality, Disability, Integration and Youth to contribute to the development of the National Equality Data Strategy 2023-2027 for improving the collection, disaggregation and use of equality data.
Equality Budgeting is one of a number of processes intended to enhance our policy making process, and to improve our understanding of how new or existing measures impact different groups within society. This also includes the work of Irish Government Economic and Evaluation Service (IGEES) units spread across the civil service, and also the Spending Review process designed to advance evidence-informed policy making and the assessment of the effectiveness of public expenditure in meeting policy objectives.
153. Deputy Bernard J. Durkan asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the total amount received by National Lottery players in prizemoney on an annual basis over the past five years; the total spent on advertising in the same period; the number and value of prizes won in the same period; and if he will make a statement on the matter. [40938/23]
View answerI am informed by the Regulator of the National Lottery that the value of prizes won by players in the past five years is as per the table below:
|
2018 |
€453.6m |
|
2019 |
€497.5m |
|
2020 |
€528.9m |
|
2021 |
€585.9m |
|
2022 |
€484.9m |
As the number and value of prizes won is highly correlated with the level of sales, the sales figures and prize percentage for each year are provided in the table below:
|
Year |
Sales |
Prizes Won |
|
2018 |
€805m |
€453.6m (56.3%) |
|
2019 |
€884.5m |
€497.5m (56.2%) |
|
2020 |
€918.9m |
€528.9m (57.6%) |
|
2021 |
€1053.7m |
€585.9m (55.6%) |
|
2022 |
€884.1m |
€484.9m (54.8%) |
Source: Premier Lotteries Ireland (DAC) audited accounts
Regarding the number of prizes won in any period: information provided to the Regulator by the Operator - Premier Lotteries Ireland (PLI) - notes that prize winnings above €15,000 must be claimed directly from the National Lottery, where winners are required to identify themselves to the operator PLI; whereas winners of most small prizes collect them in retail outlets anonymously.
Details in respect of the number of prizes won of above €15,000 for the years 2019 to 2022 inclusive are as set out in the following table.
Number of prizes won by year, by prize amount:
|
Year |
Prizes of €1m or more |
Prizes from €500,000 to €999,999 |
Prizes from €15,000 to €499,999 |
|
2022 |
34 |
30 |
540 |
|
2021 |
31 |
49 |
501 |
|
2020 |
33 |
37 |
234 |
|
2019 |
30 |
40 |
228 |
In considering the above table, it is noted that in accordance with the published Game Rules, any change in ticket sales will affect the number of prizes won and the prize amounts. In 2021, both the Covid-19 pandemic and record-breaking €19 million Lotto Jackpot rollover, impacted National Lottery ticket sales - pushing them to an all-time high.
The number of prizes won in the €15,000 to €499,999 bracket were higher in 2021 and 2022 due to the historic Lotto jackpot rollover that ran from 9th June 2021 until the 'Will Be Won' draw that took place on Saturday 15th January 2022.
From Wednesday 29th September 2021, the jackpot was capped at €19.06m which resulted in the prize money, that would usually be added to the jackpot, flowing down to the next highest prize tier of which there was a winner(s).
Regarding the total amount received by National Lottery players in prizemoney on an annual basis, I am informed by the Regulator that information on prizes paid out is not collated in this manner. The Operator (PLI) does track where prizes go unclaimed and expire – as PLI is obliged under the Licence to spend this money on promoting the National Lottery – and this figure is reported for each financial year to the Office of the Regulator of the National Lottery and reviewed for regulatory purposes. However, the amount of prize money paid out in a financial year is not tracked - it is not required for regulatory, audit or commercial purposes - and therefore is not available. For completeness, it is noted that subtracting the amount of unclaimed prizes in a year from the amount of prizes won in a year does not equate to the amount paid out in a year.
In relation to the total amount spent on advertising over the same period, I am informed by the Regulator that this information is the confidential information of the Licensee and cannot be released by the Regulator without the Operator’s consent. Having put this matter to the Operator, the Regulator was informed by the Operator that it considers such information to be commercially sensitive, as it is for all other commercial entities, and consequently, the Operator is not in a position to provide consent for the release of that information.
