Tuesday, 24 Oct 2023

Written Answers Nos. 197-211

Tax Data

Questions (197)

Aengus Ó Snodaigh

Question:

197. Deputy Aengus Ó Snodaigh asked the Minister for Finance further to Parliamentary Question No. 161 of 17 October 2023, to name the third party sources used to cost the zero-rating of VAT on e-books and audiobooks in Budget 2024; to provide the third party's estimate for household expenditure used to calculate the €3 million cost figure; and to comment on the due diligence, if any, undertaken by his Department of the third party in question and its figures. [46355/23]

Written answers

Minister for Finance

I am informed by Revenue that the data used to estimate the cost of zero-rating VAT on e-books and audiobooks were obtained from the Central Statistics Office (CSO).  The CSO’s statistical standards and quality procedures are available on their website.

The data were published in the CSO release titled “Household Expenditure on Digital Services 2020”, which estimated that Irish consumers spent in the region of €25m on the category “Publishing, Audiobooks and Podcasts”.

Although Revenue does not require traders to identify the VAT yield on specific goods and services in their VAT returns, the EU VAT One Stop Shop scheme covers a wider range of digital supplies including e-newspapers and other electronic publications. An analysis of these returns in relation to digital services shows a pattern consistent with the information obtained from the CSO publication (adjusted for inflation) and which was used to estimate the cost of zero-rating VAT on e-books and audiobooks in Budget 2024.

The Deputy may wish to note that details of the VAT rates applying to the various categories of electronic publications is available on the Revenue website at:

 www.revenue.ie/en/vat/vat-on-services/electronic-services/electronic-publications/index.aspx.

Primary Medical Certificates

Questions (198)

Seán Canney

Question:

198. Deputy Seán Canney asked the Minister for Finance when he expects to have the long awaited revised qualifying criteria for the primary medical certificate which will be fit for purpose; and if he will make a statement on the matter. [46406/23]

Written answers

Minister for Finance

The 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 this was a clear deliverable for the near future.

The NDIS TWG was chaired by Minister Anne Rabbitte and led by the Department of Children, Equality, Disability, Integration and Youth (DCEDIY).

Access to transport for people with disabilities is a multifaceted issue that involves work carried out by multiple Government departments and agencies. Under the aegis of the Department of Taoiseach 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 Senior Officials Group work as an important step in considering ways to replace the DDS, as one specific personal transport response, in the context of broader Government consideration of holistic, multifaceted and integrated transport and mobility supports for those with a disability. A first meeting was held in July 2023. Department of Taoiseach officials are currently considering material supplied after that meeting.

In that context, 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.

EU Funding

Questions (199)

Catherine Murphy

Question:

199. Deputy Catherine Murphy asked the Minister for Finance if his Department has made funding applications for projects under the EU anti-fraud programme 2021, 2022 and to date in 2023; and if so, the applications that were approved, in tabular form. [46472/23]

Written answers

Minister for Finance

Article 325 of the Treaty on the Functioning of the European Union states that fighting fraud and any other illegal activities affecting the financial interests of the EU is a common task for both the EU and the Member States.

To support member states in the fight against fraud, the EU Anti-Fraud Programme provides funding in the form of grants and procurement, in particular for technical and operational investigation equipment, specialised training and research activities.

This Programme is open to public authorities, their agencies, research and educational institutes, non-profit-making entities and any legal entity created under EU law or any international organisation.

Eligible entities may apply for this funding on their own behalf.

In terms of my Department's role in protecting the financial interests of the EU, the EU Budget Unit of the Department of Finance was appointed, in December 2014, as Ireland's Anti-Fraud Coordination Service (AFCOS) in accordance with Article 12a of Regulation 883/2013 to facilitate effective cooperation and exchange of information, including information of an operational nature, with the EU Anti-Fraud Agency (OLAF).

It was decided that the Irish AFCOS would take on a high-level coordination role liaising closely with the other relevant Government Departments and agencies which have the relevant statutory responsibility, operational expertise and engagement in EU fraud matters. 

In view of the nature of the EU Budget Unit's role as a coordinator on EU anti-fraud matters within the Irish system, the Department of Finance has not applied for grant funding under the EU anti-fraud programme, directly on behalf of the Department of Finance, in 2021, 2022 nor to date in 2023.

State Bodies

Questions (200)

Carol Nolan

Question:

200. Deputy Carol Nolan asked the Minister for Finance to provide details of all agencies and bodies under the aegis of his Department; if a dedicated Oireachtas email address is available for each; if not, if he will direct that such a dedicated email address be established to facilitate more efficient communication; and if he will make a statement on the matter. [46543/23]

Written answers

Minister for Finance

Circular 25/2016 states that State Bodies under the aegis of Government Departments must provide and maintain a dedicated email address for Oireachtas members. The circular applies to all bar three of the bodies under the aegis of my Department.

These three bodies are the Credit Union Advisory Committee (CUAC), the Disabled Drivers Medical Board of Appeal (DDMBA) and the Credit Union Restructuring Board (ReBo). CUAC is an advisory committee set up to advise the Minister for Finance in relation to credit union matters. It meets in my Department, with Department officials providing a secretariat function to the committee; it does not have a dedicated email address. The DDMBA is a board of medical practitioners appointed by the Minister for Finance from a body of interested registered medical practitioners, on the recommendation of the Minister of Health. While it does not have a dedicated email address, it is contactable through the National Rehabilitation Hospital. Having concluded its restructuring work, ReBo was operationally wound down in 2017 and is awaiting formal dissolution.

The contact details for Members of the Oireachtas in respect of each of the remaining bodies is set out in the table below.

Body under aegis of the Department of Finance	Contact details for Members of the Oireachtas
Central Bank of Ireland	[e-mail]
Credit Review Office	[e-mail]
Financial Services and Pensions Ombudsman	[e-mail]
Home Building Finance Ireland	[e-mail]
Investor Compensation Company DAC	[e-mail]
Irish Bank Resolution Corporation	[e-mail]
Irish Financial Services Appeals Tribunal	[e-mail]
Irish Fiscal Advisory Council	[e-mail]
National Asset Management Agency	[e-mail]
National Treasury Management Agency	[e-mail]
Office of the Revenue Commissioners	[e-mail]
Office of the Comptroller & Auditor General	[e-mail]
Strategic Banking Corporation of Ireland	[e-mail]
Tax Appeals Commission	[e-mail]

Local Government Reform

Questions (201)

Catherine Murphy

Question:

201. Deputy Catherine Murphy asked the Minister for Finance in the context of the Local Government Reform Act 2014, if he will provide a schedule of functions of his Department that have been devolved in full or in part, or are in the process of being devolved in full or in part; the date on which the devolutions commenced; and if he will indicate whether any function was returned to the Department subsequently. [46582/23]

Written answers

Minister for Finance

I understand the question to refer to the transfer of ministerial functions to local authorities pursuant to section 72 of the Local Government Act 2001 as amended by the Local Government Reform Act 2014.  There have been no transfers of functions of the Minister for Finance pursuant to that provision since 2014.

Departmental Data

Questions (202, 203, 204)

Carol Nolan

Question:

202. Deputy Carol Nolan asked the Minister for Finance the estimated proportion of corporation tax receipts that were spent on capital expenditure from 2015 to date; and if he will make a statement on the matter. [46591/23]

Carol Nolan

Question:

203. Deputy Carol Nolan asked the Minister for Finance the total corporation tax receipts and the total tax receipts under all headings for each of the years 2010 to date, in tabular form; and if he will make a statement on the matter. [46592/23]

Carol Nolan

Question:

204. Deputy Carol Nolan asked the Minister for Finance if a portion of corporation tax receipts were ring-fenced for capital expenditure from 2015 to date; and if he will make a statement on the matter. [46593/23]

Written answers

Minister for Finance

I propose to take Questions Nos. 202 to 204, inclusive, together.

As with all tax receipts, corporation tax revenues are received into the Central Fund. Issues from the Central Fund are used to fund the day-to-day running of the State and as such it is not generally possible to directly link a specific tax head to specific expenditure.

However, as the Deputy will be aware, in the Summer Economic Statement 2023 it was announced that €2¼ billion in windfall corporate tax receipts (i.e. estimates of corporate tax revenues that are not linked to the domestic economy) would be made available to support the delivery of capital infrastructure projects over the period 2024 to 2026. This approach makes use of these potentially transient revenues to build long-lasting improvements to our economy and society. The specific allocation of such funding is a matter for my colleague the Minister for Public Expenditure, NDP Delivery and Reform.

The tax revenue outturn for each year from 2010 to date (end-September 2023) is available at the Department of Finance’s databank at databank.finance.gov.ie/. This data is reproduced below for the Deputy’s convenience.

Tax Headings 2010-2023
	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010
Customs	413	636	526	276	349	333	331	318	327	270	246	250	240	229
Excise Duty	4,076	5,441	5,839	5,448	5,940	5,418	5,925	5,711	5,292	4,991	4,791	4,661	4,678	4,678
Capital Gains Tax	452	1,747	1,642	951	1,075	994	826	822	669	561	369	414	416	347
Capital Acquisitions Tax	226	605	581	494	533	522	460	415	400	357	279	283	244	238
Stamps	1,033	1,824	1,483	2,090	1,515	1,453	1,204	1,194	1,268	1,687	1,340	1,429	1,391	960
Income Tax	23,131	30,728	26,667	22,711	22,934	21,242	20,009	19,169	18,359	17,157	15,758	15,176	13,798	11,276
Corporation Tax	14,444	22,643	15,324	11,833	10,888	10,385	8,201	7,351	6,872	4,614	4,270	4,216	3,520	3,924
Value Added Tax	16,769	18,601	15,441	12,424	15,118	14,234	13,303	12,420	11,944	11,153	10,336	10,171	9,741	10,101
Training and Employment Levy	0	0	0	0	0	-	0	0	1	0	0	0	0	1
Local Property Tax	134					-	477	463	469	491	318	47	-	-
Motor Tax Receipts	718	904	907	939	962	977	-	-	-	-	100
Total	61,395	83,130	68,410	57,165	59,314	55,557	50,737	47,864	45,601	41,282	37,806	36,646	34,027	31,753

Question No. 203 answered with Question No. 202.

Question No. 204 answered with Question No. 202.

Tax Code

Questions (205)

Ivana Bacik

Question:

205. Deputy Ivana Bacik asked the Minister for Finance further to Parliamentary Question No. 432 of 11 September 2023, when the facility to set up a repeat rental notification at monthly intervals, including an instruction for remitting the NLWT to Revenue directly from the tenant's bank account, will be implemented. [46657/23]

Written answers

Minister for Finance

The non-resident landlord withholding tax regime, referred to by the Deputy, whereby tenants deduct and remit to Revenue withholding tax at the standard rate of income tax (currently 20%) from rental payments to a landlord who lives outside the State, has been in operation for many years, however, some changes were introduced in last year’s Finance Act.

The relevant legislation provides that tenants of a non-resident landlord, and other parties paying rent directly to a non-resident landlord, such as local authorities, are required to deduct and remit to Revenue withholding tax from payments made directly to that non-resident person. This includes payment into a bank account in the landlord’s name, even if the bank account is within the State.

The withholding tax to be deducted is 20% of the gross rental payments, with no account taken of any expenses such as allowable interest or any other costs. The tenant (or other person making a direct payment) must also provide the non-resident landlord with a certificate of the tax deducted on the Form R185 (Certificate of Income Tax Deducted).

Finance Act 2022 amended the existing withholding tax system for those making payments directly to non-resident landlords, requiring them to provide Revenue with certain information regarding the landlord, the rental property, and the rental payment. As part of this new system, instead of completing a Form R185, tenants of non-resident landlords will complete a “rental notification” (RN) and remit the tax deducted online using ROS or MyAccount, using the new “non-resident landlord withholding tax” (NLWT) system.

I am advised by Revenue that the required developments to its online systems, to allow for repeat rental notification at monthly intervals from the tenant’s bank account, have been completed and are undergoing final testing. Revenue expects to release this functionality within the next fortnight.

Housing Policy

Questions (206)

Ged Nash

Question:

206. Deputy Ged Nash asked the Minister for Finance if he will consider a policy change to Government’s various assistance schemes for first-time buyers based on a policy matter (details supplied); and if he will make a statement on the matter. [46682/23]

Written answers

Minister for Finance

The Help to Buy (HTB) incentive is a scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. The incentive gives a refund on Income Tax and Deposit Interest Retention Tax paid in the State over the previous four years, subject to limits outlined in the legislation. Section 477C of the Taxes Consolidation Act 1997 outlines the definitions and conditions that apply to the scheme. Amongst these is that an applicant’s Loan-to-Value ratio must be 70% or above based on the open market value of the house being purchased.

The Minister for Housing, Local Government and Heritage has primary responsibility for the terms and operation of the First Home Scheme (FHS). However, I understand that, under the terms and conditions of the FHS scheme, the maximum support for purchasers under the FHS is 30%, unless the purchaser is availing of Help HTB, in which case, under the terms of FHS, it is 20%.

Flexible Work Practices

Questions (207)

Noel Grealish

Question:

207. Deputy Noel Grealish asked the Minister for Public Expenditure, National Development Plan Delivery and Reform in view of the Dublin Chamber of Commerce survey on remote and hybrid working patterns for non-State employees, if the State is currently reviewing or considering similar adjustments to its remote working practices for civil and/or public servants (details supplied). [46360/23]

Written answers

Minister for Public Expenditure, National Development Plan Delivery and Reform

My Department published the Blended Working Policy Framework for Civil Service Organisations in March 2022, which was shared with Public Service employers with a view of providing a consistent approach across the wider public service.  Remote working in the Civil Service is facilitated on a blended basis.

The Framework has informed the blended working policies of individual organisations in the Civil Service and provides broad strategic direction that is appropriate to their business needs and employees.  Civil Service organisations also have the flexibility to determine matters such as the roles that are suitable for blended working and the proportion of time employees work remotely versus onsite.

Time has enabled organisations to embed their blended work practices and my Department is now at a point where an assessment of the impact of blended working on the workforce and the organisation can begin.  Civil Service organisations are responsible for reviewing their individual blended working policies and, in this context, officials in my Department will engage with stakeholders, before the end of the year, to gather a range of views and practical insights into their experience and the experience of employees of blended working.  Ultimately, this will enable DPENDR to understand the experiences of blended working across the Civil Service and will inform future policy in this area which can be adopted and tailored by organisations to assess the impact of blended working on their workforce and organisation.

The Framework will undergo further review when the Workplace Relations Commission publishes the Code of Practice on the Right to Request Remote Working, as required under Part 4 of the Work Life Balance and Miscellaneous Provisions Act 2023.

Appendix B of the Framework - Role of the People Manager - sets out guidance for managers on maximising individual team productivity and performance, including setting clear work priorities, objectives and expectations and reviewing individual and team performance against output, efficiency and quality metrics.  If employees are not performing, these issues will be dealt with through the appropriate channels.  

Appendix B – Engaging Employees and Communicating Effectively – addresses manager engagement with employees, including, identifying where employees are having difficulty adjusting to blended working and to offer support as and when required and to make time for social conversations with employees. 

For the convenience of the Deputy, the Framework is available on the gov.ie website.

Public Procurement Contracts

Questions (208)

Seán Canney

Question:

208. Deputy Seán Canney asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he is aware that the new e Tender platform is not functioning and does not have the ability to accept submissions; if he will investigate this serious situation for contractors; and if he will make a statement on the matter. [46123/23]

Written answers

Minister for Public Expenditure, National Development Plan Delivery and Reform

In May of this year, following the successful conclusion of a tendering process, my Department established a new contract for the provision of eTenders, the national electronic tendering platform for public procurement contracts. In doing so, the provision of eTenders transitioned to a new service provider and as a consequence to a different eTenders platform than that which had been in use for the previous 10 years.

The process to establish the new contract and to transition to a different provider’s platform involved extensive consultation and collaboration with national public procurement stakeholder representatives and groups from across the public and private sectors.

Public procurement contracts for tender have been, and continue to be, published on the platform and their associated competitions are at various stages of the procurement process, from ‘open’ (for submissions) to ‘awarded’ (contract awarded) stages. The level and type of ongoing activity demonstrates that the eTenders platform is generally functioning and is capable of accepting submissions from interested bidders.

As with any large scale system, such as eTenders, in particular newly implemented ones, specific issues can arise regarding its use and operation. To that end, my Department have established standard support and service provision processes through which such matters can be signalled, investigated and resolved. In particular I would recommend that any affected parties contact the Office of Government Procurement (OGP) Helpdesk with any specific details in relation to the issue raised, to facilitate further investigation and resolution.

My Department continues to proactively engage with public bodies and businesses in relation to eTenders with a view to continuously improving its usage, service provision and capabilities.

Pension Provisions

Questions (209)

Emer Higgins

Question:

209. Deputy Emer Higgins asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the year in which a person who worked in a semi-State company and took early retirement in 2010, should have ceased paying the pension levy. [46153/23]

Written answers

Minister for Public Expenditure, National Development Plan Delivery and Reform

The Minister for Finance introduced the levy on pension funds, as provided for in section 125B of the Stamp Duties Consolidation Act 1999 and as inserted by section 4 of the 2011 Finance (No. 2) Act. For the years 2011, 2012 and 2013, the rate was 0.60% of the pension scheme assets. For the year 2014, the rate was 0.75% of the assets and for the year 2015, the final year of the levy, the rate was 0.15%. The legislation made no provision for exemption of a particular pension fund. 

Under the legislation, the payment of the levy was treated as a necessary expense of a pension scheme and it was a matter for the trustees or insurers to decide when and how the levy should be passed on to scheme members and to what extent, given the particular circumstances of the pension schemes for which they are responsible.

Depending on the semi state body in question the levy may have been implemented by trustees in a manner that resulted in a smaller reduction in pension payments over the lifetime of the pension, in preference to a larger reduction over a shorter period. Other schemes may have seen annual pension increases suspended for a period of time to recoup the costs associated with the levy.

Any questions regarding the application of the pension levy for a particular semi state body should be directed to the parent Department in the first instance who can provide information on how the levy was applied to semi state body pension schemes under their aegis.

Public Procurement Contracts

Questions (210)

Michael Healy-Rae

Question:

210. Deputy Michael Healy-Rae asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will address a matter (details supplied); and if he will make a statement on the matter. [46155/23]

Written answers

Minister for Public Expenditure, National Development Plan Delivery and Reform

Dear Deputy Michael Healy-Rae,

I refer to your recent Parliamentary Question pertaining to the Single Supplier Framework agreement for the supply of cleaning, paper, personal hygiene and period equality products FLCO30F.  

I note your correspondence makes reference to a business based in Cork who had supplied products under a now expired cleaning supplies framework. 

The Single Supplier Framework for the supply of cleaning, paper, personal hygiene and period equality products was established on 1 June 2023.  

In line with best practice and in adherence with EU Public Procurement legislation, the tender process for the Supply of Cleaning, Paper, Personal Hygiene and Period Equality Products was advertised in a transparent and open manner. A Prior Information Notice (PIN) was issued via the eTenders portal on 27 April 2022 advising the market of OGP’s intention to run a competition for the provision of the goods within the next 12 months. The design phase of the Framework also included market engagement, which was sought via eTenders in the form of a Request for Information.  

Subsequently, an Open Procedure Contract Notice was published on the eTenders portal (publication date: 9 November 2022; closing date: 19 December 2022) inviting suitably qualified service providers to tender. A tenderers briefing was also facilitated by the OGP on 24 November 2022. 

Under Circular 05/2023 and 10/2014 buyers are encouraged not to set turnover thresholds at more than twice the estimated contract value. I wish to confirm that no multiplier was used in the establishment of the turnover figures for any Lots advertised under this competition.

To maximise SME access the OGP structured the tender into sixteen geographical lots, in addition the lots were also restricted and the minimum annual turnover for each lot was reduced. 

The OGP must diligently apply the instructions as set out in the Framework appointment rules of the tender documentation. The appointment of suppliers to the framework was based on the most economically advantageous tenderer(s) to include both cost and quality. The Office of Government Procurement has confirmed that correspondence relating to the outcome of the competition was issued to the company in question on the 17th April 2023, and that the content therein explained the reasons as to why their submission was unsuccessful in the lots for which they applied under both cost and quality. 

In addressing the supply and environmental aspect of dispensers, all companies appointed to the framework must provide dispensers free of charge. This includes the provision of replacement dispensers where the product provided is deemed to be non-compatible with existing dispensing systems. Under the environmental management section of the agreement, the appointed tenderer(s) provided a detailed end of life product recycling programme to include dispensers. 

The OGP is satisfied that its tender process was robust, transparent and open and that it acted in the spirit the Circular 05/2023 and Circular 10/2014. The OGP actively applied the principles by making every effort to allow participation by all potential tenderers, whilst being mindful of the Office’s core business of delivering value for the taxpayer.

State Bodies

Questions (211)

Carol Nolan

Question:

211. Deputy Carol Nolan asked the Minister for Public Expenditure, National Development Plan Delivery and Reform to provide details of all agencies and bodies under the aegis of his Department; if a dedicated Oireachtas email address is available for each; if not, if he will direct that such a dedicated email address be established to facilitate more efficient communication; and if he will make a statement on the matter. [46549/23]

Written answers

Minister for Public Expenditure, National Development Plan Delivery and Reform

The information requested by the Deputy in respect of the bodies under the aegis of my Department is set out in the table below.  

Body	Contact e-mail for Oireachtas members
Office of Public Works	[e-mail]
Public Appointments Service	[e-mail]
National Shared Services Office	[e-mail]
State Laboratory	[e-mail]
Office of the Regulator of the National Lottery	[e-mail]
Office of the Ombudsman (and Office of the Information Commissioner; Standards in Public Office Commission; Office of the Commissioner for Environmental Information; Commission for Public Service Appointments; Office of the Protected Disclosures Commissioner)	[e-mail]; [e-mail]; [e-mail]; [e-mail]; [e-mail] [e-mail]