Written Answers Nos. 228-241
228. Deputy Ivana Bacik asked the Minister for Transport the number of sports utility vehicles (SUVs) registered here; the number of SUVs registered in each county in each of the years 2013 to 2022 and to date in 2023; and if he will make a statement on the matter. [42839/23]
View answerVehicle registration data are held by Revenue and Department of Transport does not have the requested information sought by the Deputy.
229. Deputy Michael Healy-Rae asked the Minister for Finance on behalf of a person (details supplied) when will an appeals board be formed to deal with primary medical certificates; and if he will make a statement on the matter. [42305/23]
View answerProgress has been made on efforts to convene a new Disabled Drivers Medical Board of Appeals (DDMBA), to secure hosting arrangements for the DDMBA and to recommence the appeals process.
I have now formally appointed all five members to the new DDMBA. Funding arrangements between the Department of Finance and the Department of Health have been agreed. On this basis the National Rehabilitation Hospital {NRH) has confirmed they will again host the DDMBA. Preparatory work is underway, that will include due deliberation on how best to clear the backlog of appeal hearing requests. The appeals process will re-commence upon completion of this work. In parallel, my officials are working with the NRH to conclude other conditions for the hosting arrangements, which may continue after the appeals process is again up and running.
I appreciate that it has taken far longer than anticipated to get to this point. With the Department of Health we have had to run four Expression of Interest campaigns over 18 months to source the legislatively required five members. We have also had to re-negotiate new hosting arrangements with the NRH following their withdrawal of services in February 2023.
At an appeal hearing the Board reviews the decision by a HSE Primary/Senior Area Medical Officer not to award a PMC, and determines if an appellant does, or does not meet, one of the six medical criteria. Only if an appellant meets one of the six eligibility criteria will the Board issue a Board Medical Certificate.
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.
230. Deputy Michael Healy-Rae asked the Minister for Finance if consideration will be given in relation to agricultural relief from capital gains tax (details supplied); and if he will make a statement on the matter. [42782/23]
View answerIt is assumed the Deputy is referring to Capital Acquisitions Tax and the Group A threshold.
For Capital Acquisitions Tax (CAT) purposes, the relationship between the person giving a gift or inheritance (i.e. the disponer) and the person who receives it (i.e. the beneficiary) determines the maximum amount, known as the “Group threshold”, below which CAT does not arise.
The Group A threshold (currently €335,000) applies, inter alia, where the beneficiary is a child (including adopted child, stepchild and certain foster children) of the disponer. The Group B threshold (currently €32,500) applies where the beneficiary is a brother, sister, nephew, niece or lineal ancestor or lineal descendant such as a grandchild of the disponer. The Group C threshold (currently €16,250) applies in all other cases.
In relation to agricultural land, there are significant reliefs in place already for farm enterprises whose assets are being passed on, such as CAT agricultural relief and CGT retirement relief, CAT favourite nephew relief, and the income tax exemption on the long term leasing of farm land.
Agricultural relief allows the value of agricultural assets gifted or inherited (including farmland, buildings, stock) to be reduced by 90% of its value for the calculation of a Capital Acquisition Tax (CAT) liability. This is a valuable relief from CAT and a fundamental objective of this relief is that it is availed of by genuine, and active farmers, and that it relates to agricultural land which is being actively farmed.
Regarding CAT thresholds, while they were reduced during the economic downturn, the Government has made significant changes to the CAT thresholds in recent years. The thresholds have been increased to the extent allowable by the available resources.
In Budget 2019, the Group A threshold which applies primarily to gifts and inheritances from parents to their children was increased from €310,000 to €320,000 and again to €335,000 in Budget 2020. This increase was in response to concerns about the potential tax burden in particular on the inheritance of the family home.
You should be aware that there would be a significant cost in making further substantial changes to the CAT thresholds. Recent Revenue estimates put the full cost of increasing the CAT A threshold alone from its current €335,000 to €500,000, as suggested by the Deputy, at approximately €132 million.
The options available for providing increases to CAT thresholds must be balanced against competing demands and as part of the annual Budget and Finance Bill process.
231. Deputy Joe McHugh asked the Minister for Finance if he will consider introducing a VAT refund order worth 5% of a new home for the purchase of new build homes; and if he will make a statement on the matter. [42162/23]
View answerI am advised by Revenue that VAT arrangements are subject to EU VAT law, with which Irish VAT law must comply. EU VAT law, including the VAT Directive, provides a framework of rules and principles that Member States are obliged to observe. In certain circumstances, it is possible for a Member State to maintain historic national arrangements, but only provided these are not expanded.
The introduction of an arrangement to refund VAT to the purchaser of a new home, as proposed by the Deputy, would run counter to the principle that VAT should be paid by the final consumer of goods and services. For this reason Ireland has not introduced any new VAT refund orders since the 1980s. The existing refund orders maintained by Ireland are all historic, dating from the 1970s and 1980s, and any changes to them since then have either arisen from an EU requirement or involved making minor changes to existing refund orders.
232. Deputy Joe McHugh asked the Minister for Finance if he would consider extending the benefit-in-kind relief for workplace health and well-being supports; and if he will make a statement on the matter. [42165/23]
View answerSection 118 of the Taxes Consolidation Act 1997 (TCA), sets out the general charging provisions for benefit-in-kind (BIK). Unless otherwise specified, a charge to tax arises on any benefit provided to a director or employee by his or her employer. The taxable value of the benefit is generally the cost to the employer of providing the benefit.
However, subsections 5I to 5L provide for exemptions from BIK charges where an employer incurs expense in providing certain health and well-being related benefits to a director or employee.
The exempted benefits include provision of:
• a qualifying annual medical check-up;
• healthcare;
• COVID-19 testing; and
• influenza (flu) vaccination.
The exemptions are subject to a number of conditions including, but not limited to, the following:
• the benefits must be made generally available to all staff;
• all qualifying medical check-ups must be carried out by a medical practitioner;
• any healthcare provided by an employer must meet the definition of healthcare as set out in section 469 of the Taxes Consolidation Act 1997;
• any COVID-19 testing must be necessary for the performance of the duties of the office or employment of the director or employee; and
• any COVID-19 testing or influenza vaccinations must be carried out or administered in accordance with all relevant regulatory requirements.
I have no plans at present to extend the exemptions from BIK to include additional workplace health and well-being supports. There would be a number of administrative and implementation issues to consider in any extension of the exemptions, and any extension of the exemptions would create a cost to the Exchequer in terms of revenue foregone and that cost must be recovered elsewhere.
I would note, however, that where a director or employee incurs a health expense and does not receive any payment or reimbursement from their employer towards the cost of same, they may be eligible to claim tax relief for that cost under section 469 of the Taxes Consolidation Act 1997, which provides for tax relief on health expenses.
Revenue's Tax and Duty Manual sets out further details in relation to:
• exemptions from BIK charges for health and well-being related benefits at: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-01-01n.pdf
• income tax relief for health expenses at: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-12.pdf.
233. Deputy Joe McHugh asked the Minister for Finance if he will consider facilitating a short term solution with regard to the ongoing issue of tax implications for cross-Border remote workers; while this short term solution, similar to temporary solutions during the covid pandemic, is in place, a comprehensive long term solution can be worked on a bilateral British-Irish basis; and if he will make a statement on the matter. [42167/23]
View answerIt is a long-standing and broadly accepted rule that individuals who are tax resident in Ireland are liable to pay Irish tax.
Trans-Border Workers’ Relief may apply in the case of an individual resident in the State but who commutes to his or her place of work outside the State. To avail of the relief, the duties of employment must be performed outside the State in a country with which Ireland has a Double Taxation Agreement.
Where the Trans-Border Workers’ relief applies in the case of an Irish resident who works in the UK, it operates in such a way that only UK tax is charged on the employment income and there is no charge to Irish tax on the same income. Any additional Irish tax that may be due is foregone. As such, it is a very generous relief for those that can avail of it, particularly as the personal income tax rates in the UK are generally lower than those in Ireland.
The relief is not normally available for Irish residents who work from home. However, in light of the unprecedented circumstances arising due to the Covid-19 pandemic, Revenue confirmed that a concessional treatment for such taxpayers would apply for 2020, 2021 and for the period in 2022 in which public health measures required employees to work from home.
With the removal of public health restrictions, the temporary concession ceased with effect from 1 April 2022. As such, in order for individuals to avail of Trans-Border Workers’ Relief, all duties of employment must be carried out outside of the State (with the exception of those that are merely incidental).
Where Trans-Border Workers’ Relief does not apply, a person resident in Ireland will be liable for personal tax in Ireland as well as in that other jurisdiction. However, it is important to note that in practice there is no double taxation. Further, the individual will pay the same amount of Irish tax as other Irish residents on the same income.
The Department of Finance undertook a review of Trans-Border Workers’ Relief under the auspices of the Tax Strategy Group (TSG) in 2021. The review raised significant issues from a tax policy perspective, in particular the fundamental points regarding the equitable treatment of all Irish residents and the need to preserve the integrity of the tax system. The paper can be viewed at the following link: www.gov.ie/pdf/?file=https://assets.gov.ie/198265/43f82639-34ae-4e8d-bfdc-a49ca9b06560.pdf#page=null
In general, the issue of cross border workers and the availability of remote working options has potential tax implications not only for this country but also on an international level, given the increase in the extent of remote working as a result of the Covid-19 pandemic. It is a very complex matter and the State cannot move unilaterally. Discussions in relation to global mobility and the tax policy implications for cross border workers have already started at both the EU and the OECD. My Department is fully engaging with all the relevant stakeholders and is contributing to the policy discussions on the issue.
To support work in this area, the following three issues are actively being pursued:
1. Obtain Better Data – there is a general acceptance that data in relation to the nature and extent of cross-border working could be improved. The ESRI has been commissioned to undertake a research project in this area. It is understood that this work is in progress by the ESRI.
2. Minimise Administrative Burden – Revenue are currently looking at ways to minimise and simplify the administrative burden insofar as possible.
3. International Discussions – the Department of Finance is actively engaging in any international discussions on the policy implications of cross-border working. The Department will also engage bilaterally with other jurisdictions as appropriate to the circumstances.
234. Deputy Patrick Costello asked the Minister for Finance if he will broaden the scope of qualifiers for the primary medical certificate to include mental health issues, ADHD and autism; and if he will make a statement on the matter. [42211/23]
View answerThe final report of the 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, fit-for-purpose 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. The proposals note that the most prevalent international practice is to provide for the specific vehicular adaptations needed to improve functional ability for those with a disability and with mobility impairments.
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 the NDIS 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, as one specific personal transport response, in the context of broader consideration of holistic, multifaceted and integrated transport and mobility supports for those with a disability.
Until a Government decision is made, any further changes to the existing DDS would run counter to NDIS proposals to entirely replace the scheme with a modern, fit-for-purpose vehicular adaptation scheme in line with international practice.
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.
235. Deputy Anne Rabbitte asked the Minister for Finance the process to apply for the rent tax credit if you do not have a MyGovID; the process to apply for the rent tax credit if you do not have internet access; if there is a paper application process; and if he will make a statement on the matter. [42235/23]
View answer236. Deputy Anne Rabbitte asked the Minister for Finance the process for setting up a revenue online account when you do not have two of the three IDs, such as a driving license and information about your income tax notice of assessment or acknowledgement of a self-assessment, which some people do/do not have; and if he will make a statement on the matter. [42236/23]
View answerI propose to take Questions Nos. 235 and 236 together.
The Rent Tax Credit, as provided for in section 473B of the Taxes Consolidation Act 1997 (TCA 1997), was introduced by Finance Act 2022 and may be claimed in respect of qualifying rent paid in the years 2022 to 2025 inclusive.
Customers can claim the credit for 2022 by completing their Income Tax Return, either online via MyAccount or by completing a paper return. The Rent Tax Credit for 2023 can be claimed in real time using myAccount or by completing a paper return after the year end.
I am advised by Revenue that customers without a MyGovID can set up a Revenue online account (known as myAccount) and avail of instant access if they have two of the three proofs of identity. If a customer cannot provide the required proofs of identity, the application for myAccount is reviewed and Revenue will contact the customer. If, at that point, it is possible to confirm the applicant’s details, access to myAccount will be processed.
Where it is not possible to confirm the details, the applicant may need to update information held by Revenue or the Department of Social Protection. After those necessary updates have been completed, the applicant can re-apply to register for myAccount.
Customers who are unable to use Revenue’s online services can order paper Income Tax returns by calling Revenue’s 24-hour automated voicemail forms ordering service on 01 738 3675, and providing the following information: the title of the form and year (if applicable), the number of forms, their name, their Personal Public Service Number (PPSN), their telephone number and their full postal address, including Eircode.
237. Deputy Carol Nolan asked the Minister for Finance to provide an update on measures to reconstitute the Disabled Drivers Medical Board; and if he will make a statement on the matter. [42241/23]
View answer239. Deputy Cormac Devlin asked the Minister for Finance to provide an update as to when the disabled drivers scheme will have a new appeals board in place; to confirm how many appeals were awaiting determination on 26 September 2023; and if he will make a statement on the matter. [42261/23]
View answer253. Deputy Éamon Ó Cuív asked the Minister for Finance when the Disabled Drivers Medical Board of Appeal will be appointed; the reason for the delay in appointing this board given the fact that the Board has not been functioning since the end of 2021; and if he will make a statement on the matter. [42491/23]
View answerI propose to take Questions Nos. 237, 239 and 253 together.
Progress has been made on efforts to convene a new Disabled Drivers Medical Board of Appeals (DDMBA), to secure hosting arrangements for the DDMBA and to recommence the appeals process.
I have now formally appointed all five members to the new DDMBA. Funding arrangements between the Department of Finance and the Department of Health have been agreed. On this basis the National Rehabilitation Hospital {NRH) has confirmed they will again host the DDMBA. Preparatory work is underway, that will include due deliberation on how best to clear the backlog of appeal hearing requests. The appeals process will re-commence upon completion of this work. In parallel, my officials are working with the NRH to conclude other conditions for the hosting arrangements, which may continue after the appeals process is again up and running.
I appreciate that it has taken far longer than anticipated to get to this point. With the Department of Health we have had to run four Expression of Interest campaigns over 18 months to source the legislatively required five members. We have also had to re-negotiate new hosting arrangements with the NRH following their withdrawal of services in February 2023.
As of end August 2023 (latest data available) there were 1,079 appeals outstanding.
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.
238. Deputy Ged Nash asked the Minister for Finance when he hopes to commence the provisions in the 2022 Finance Act in relation to the key employee engagement programme; the nature of any conversations he is having with the European Commission on this area; and if he will make a statement on the matter. [42246/23]
View answerAs the deputy is aware, KEEP is a notified State aid. Accordingly approval from the European Commission is required before any amendments to the scheme can be commenced. Six amendments were introduced in Finance Act 2022. Approval from the European Commission was received for two of the amendments and these amendments were commenced at the end of 2022. The remaining four amendments are awaiting State aid approval.
My officials continue to engage with the European Commission regarding the four outstanding amendments, however it is not possible to provide an exact timeframe for when approval will be received. When approval is received the amendments will be commenced by Ministerial Order.
240. Deputy Rose Conway-Walsh asked the Minister for Finance if the EU's Consumer Credits legislation, recently passed by the European Parliament, will necessitate any changes in domestic law; and if he will make a statement on the matter. [42356/23]
View answerThe Deputy may wish to note that this issue was addressed in the Financial Consumer Protection Roadmap which my Department published on 13th September.
The revised Consumer Credit Directive will enter into force on the 20th day after its publication in the Official Journal of the EU. Member states will then have 2 years to adopt necessary laws and administrative provisions (transposition) and 3 years to apply them.
Some of the definite required changes will include: expanding the scope of the current legislation to include credits up to €100,000 (previously €50,000 under the 2008 directive); changes to the information which must be provided to a consumer before entering into a contract with a lender; and, rules on the use of health data on certain diseases being used for decisions on insurance contracts linked to certain credit contracts.
The full extent of changes required in domestic legislation will be determined and addressed during the transposition timeframe.
241. Deputy Peadar Tóibín asked the Minister for Finance the number of data breaches experienced by his Department in each of the past ten years and to date in 2023. [42365/23]
View answerMy Department documents any personal data breaches that have occurred in the Department in accordance with its obligations under Article 33(5) of the General Data Protection Regulation (GDPR).
According to records in my Department, there were no data breaches on the part of the Department between 2013 and 2018. The table below provides the number of data breaches by year since the introduction of the GDPR on 25 May 2018 to date.
|
Year: |
Number of Data Breaches: |
|
2018 |
1 |
|
2019 |
8 |
|
2020 |
10 |
|
2021 |
6 |
|
2022 |
5 |
|
2023 |
2 |
The Department has an internal personal data breach reporting protocol. All breaches must be formally notified to the Department’s Data Protection Officer for assessment. Immediate follow-up action was taken by the Department in respect of all of the breaches which were fully resolved. Those reported to the Data Protection Commission were also case closed as a result of action taken in the Department.
