Written Answers Nos. 161-174
161. Deputy Alan Kelly asked the Minister for Transport if at design and implementation stage for all active travel measures since he assumed office, including all emergency active travel measures brought in during Covid, full cognisance of the statutory requirements of the Disability Act 2005 were met and implemented; if not, where did this occurred; and the reason. [51096/23]
View answer162. Deputy Alan Kelly asked the Minister for Transport if at design and implementation stage for all active travel measures since he assumed office, including all emergency active travel measures brought in during Covid, full consultation with the emergency services was conducted to ensure access for all emergency vehicles was maintained. [51097/23]
View answerI propose to take Questions Nos. 161 and 162 together.
As Minister for Transport, I have responsibility for providing overall funding and developing overarching policy in relation to Active Travel. Responsibility for the delivery of projects is a matter for each individual local authority, with oversight from the National Transport Authority (NTA). Design and implementation requirements, particularly relating to consultation, can differ from project to project. The NTA works with local authorities to ensure that each of the active travel projects funded by the Department of Transport, totalling over 1,200, complies with the necessary requirements in relation to public and stakeholder consultation as well as those outlined within the Disability Act 2005.
To assist with this compliance, the Department of Transport and the NTA provide guidance and instruction to local authorities. A recent example of this is guidelines issued by my Department to local authorities to clarify their authority to install infrastructure under Section 38 of the Road Traffic Act. The guidelines set out types of works that can be undertaken, processes that apply for permanent works and procedures for temporary or 'trial' works. Such processes and procedures allow for consultation and related Traffic Works Orders.
In addition, the NTA last year issued a letter to local authorities highlighting obligations under the UN Convention of the Rights of People with Disabilities, with a particular focus on consultation with disability stakeholders groups. The letter contained a number of recommendations to local authorities in this regard.
163. Deputy Martin Kenny asked the Minister for Transport to provide, in tabular form, a breakdown of spending on public transport for each county between 2017 and 2023. [51123/23]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally in conjunction with the relevant transport operators.
The Deputy's request for a breakdown of spending on public transport for each county between 2017 and 2023, is an operational matter for the NTA. I have therefore forwarded the question to the Authority for direct reply. Please advise my private office if you do not receive a response within ten working days.
164. Deputy Róisín Shortall asked the Minister for Transport the figure provided by his Department to maintain existing levels of service in 2024, under his respective remits ahead of Budget 2024; the figure granted by the Department of Public Expenditure, National Development Plan Delivery and Reform in each case; and if he will make a statement on the matter. [51188/23]
View answerAgreeing the budget is a complex, iterative process and is subject to an intensive period of joint consultation and negotiation between the Minister for Transport and Departmental officials and the counterparts in the Department of Public Expenditure and Reform (DPENDR).
As the Revised Estimates are not yet published and the budget process will not conclude until their publication, it would be premature of the Department to release figures on the initial request for funding and the final revised allocations for 2024. Upon publication of the Revised Estimates, the Department will be in a position to provide relevant information on the final position.
In the meantime I can confirm that the Department sought an initial €698 million in current expenditure for 2024 to maintain its existing levels of service, on the basis that €204 million of funding in 2023 was categorised as non-core expenditure. The Department sought an additional €28.8 million for forecast pressures on existing levels of service, with a separate application for Public Service Obligation funding, much of which sought to retain existing fare discounts. The main funding requirements were estimates around the contracted costs for delivery of Coast Guard services, core and rural land transport services, as well as a number of other, smaller, administrative costs.
The budget settlement saw additional funds being allocated to the Coast Guard, rural transport, core PSO and €150 million for retention of existing discounts on fares.
My Department is generally satisfied with the budget for both current and capital entering 2024, given the other cross-Government pressures, and will continue to work closely with DPENDR as well as agencies under its remit to monitor the budget as well as external factors that may impinge on the budget, which can range from inflationary pressures, to demand for services, or unexpected events for which it is not easy to plan, such as further developments relating to cost-of-living or major winter storms.
A priority for us, in our next set of engagements with DPENDR, will be to secure such additional funding as may be forthcoming from the reserve fund to ensure that the National Development Plans continue to be progressed and expended upon, notwithstanding inflationary pressures. We look forward to positive engagement with DPENDR to deliver on this Government priority.
165. Deputy Jim O'Callaghan asked the Minister for Finance when the review into the standard financial threshold affecting retiring members of An Garda Síochána will commence and be completed; and if he will make a statement on the matter. [50559/23]
View answerAs the Deputy is aware, the SFT was introduced in Finance Act 2005, with the purpose of addressing excessive pension accrual, and it applies to all private and public sector pension arrangements. It is provided for in Chapter 2C of Part 30 of the Taxes Consolidation Act 1997 (TCA) which sets out the maximum tax-relieved pension fund at retirement. If the relevant threshold is exceeded, the excess over the threshold (the “chargeable excess”) is subject to an upfront, ring-fenced income tax charge (known as “chargeable excess tax”) at 40%. over-funding of pensions through tax-relieved arrangements. The threshold was initially set at €5 million. It was subsequently reduced to €2.3 million with effect from 7 December 2010 and further reduced to €2 million with effect from 1 January 2014.
I have instructed that a targeted and focused examination of the calibration of the Standard Fund Threshold be carried out and a Memo for Information on this examination is expected to go to Cabinet shortly.
I would note that this examination will consider the impact of the SFT on all pensions and sectors. Terms and conditions for An Garda Síochána remain a matter in the first instance for the Ministers for Justice and Public Expenditure, National Development Plan Delivery and Reform.
This examination will include a public consultation to allow all interested parties to share their perspective on this important part of the tax treatment of supplementary pensions. The examination is expected to conclude by summer 2024.
166. Deputy Michael Ring asked the Minister for Finance if he will amend legislation (details supplied); and if he will make a statement on the matter. [50567/23]
View answer178. Deputy Fergus O'Dowd asked the Minister for Finance to respond to urgent concerns raised by GPs (details supplied) in respect of tax changes; and if he will make a statement on the matter. [51013/23]
View answerI propose to take Questions Nos. 166 and 178 together.
My Department and Revenue have, for some time, been aware of issues arising from contractual arrangements within the General Practitioner (GP) community whereby some GPs treat income under their General Medical Services (GMS) contract as income of a GP practice in which they are a partner or an employee, rather than income of that individual GP.
Revenue issued a guidance note to tax practitioners through the Tax Administration Liaison Committee in July of this year clarifying the correct tax treatment of GMS income under tax legislation. That guidance confirmed there would be a transitional period for compliance with existing tax law, to 31 December 2023. Revenue have published supplementary guidance on this matter on 10 November which is available at the link below:
www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-04/04-01-15.pdf.
Although the guidance is being widely reported as a proposed tax change, I would note that it does not, in fact, introduce a change to the tax treatment of GPs. Instead, it simply clarifies the existing legal and administrative position.
Section 58 of the Health Act, 1970 authorises the HSE to enter into a contractual relationship with individual GPs for the delivery of services. As such, the HSE does not enter into GMS contracts with a medical practice, whether the practice is structured as a partnership or a company. This means that, as a matter of law, income under a GMS contract belongs to the GP who entered into the contract with the HSE - this legal position was confirmed in a recent Tax Appeals Commission determination issued in January 2022 (01TACD2022).
A GP who holds a GMS contract is, under tax legislation, a chargeable person as regards income arising under the GMS contract and should report that income under the self-assessment system. The GP is entitled to claim a credit for Professional Services Withholding Tax deducted by the HSE on GMS payments.
There is no legal basis to treat income arising under a GMS contract entered into between a GP and the HSE as if it were income arising under a contract between the HSE and the medical practice in which the GP is a partner or an employee. In an effort to find a solution to this issue, discussions have taken place between officials in the Department of Finance, Revenue, the HSE and the Department of Health.
On 8 November at Committee Stage of Finance (No. 2) Bill 2023, I signalled my intention to bring an amendment at Report Stage of Finance (No. 2) Bill 2023 to provide that where individual GPs enter into contracts with the HSE to provide certain medical professional services and provide those services in the conduct of a partnership profession with other individual GPs, the income from those professional services can be treated for income tax purposes, to be that of the partnership. The proposed amendment will also provide that any Professional Services Withholding Tax credit may be claimed by the partnership under such instances. I will provide further detail when I introduce the amendment tomorrow.
It should be noted that because there are a number of business arrangements and models in the GP sector including partnerships, companies, employees and employers, the proposed amendment would resolve some but not all of the issues arising. The core issue concerns the contractual arrangements involving GPs, and the Minster for Health has confirmed that the Strategic Review of General Practice, which is now underway, will examine the current contractual arrangements for the GMS, as well as other contracts, and will propose measures necessary to modernise them.
167. Deputy Peter Burke asked the Minister for Finance the reason that employees who left banking institutions prior to 1 January 1991 (details supplied) have not received any pension benefits as a result of the Pensions Act 1990. [50736/23]
View answerI wish to highlight, as Minister for Finance, I am precluded from intervening in commercial and operational decisions in any particular bank, even one in which the State has a shareholding. Decisions in this regard are the sole responsibility of the board and management of the banks, which must be run on an independent and commercial basis. This independence is protected by a Relationship Framework which is a legally binding document that cannot be changed unilaterally. This framework, which is publicly available, was insisted upon by the European Commission to protect competition in the Irish market.
Notwithstanding the above, officials in my Department have been in contact with the bank referred to in the question and it has provided the below response:
"The introduction of the Pensions Act 1990, offered protection for employees who left an employer’s service prior to retirement in respect of their accrued pension benefits under the employer’s pension scheme. However, this statutory protection applies to employees who have served a minimum period of qualifying service after the introduction of the Pensions Act 1990. An employee who left their employer’s service prior to the introduction of the Pensions Act 1990 would not have qualified for this statutory protection. Their benefits would have been determined by the rules of their employer’s pension scheme."
168. Deputy Joe Flaherty asked the Minister for Finance when the new board of the Disabled Drivers Medical Board of Appeals will be constituted and operational; if he will provide a breakdown of the number of appeals, by county awaiting a decision at the inactive Disabled Drivers Medical Board of Appeals, given the unacceptable delay in processing appeals following the dissolution of the board in November 2021; and if he will consider an amnesty and approval for the many cases left waiting an inordinate length of time through no fault of their own. [50759/23]
View answerProgress has been made on efforts to convene a new Disabled Drivers Medical Board of Appeals (DDMBA), to secure new 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 has confirmed they will again host the DDMBA. Preparatory work is underway, that will include due deliberation on how best to clear the backlog. The appeals process will re-commence upon completion of this work.
It is hoped that appeal hearings will recommence in the first half of December 2023.
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.
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.
As of 7 November 2023 there were 1,138 appeals outstanding. County breakdowns are not available.
169. Deputy Mattie McGrath asked the Minister for Finance the annual contribution to the EU by the Exchequer in each of the past ten years; the estimated contribution forecast for the whole of 2023; the income from the EU to the Exchequer in each of these years; the estimate for this year; Ireland's expected net contribution to the EU over the next ten years; and if he will make a statement on the matter. [50783/23]
View answerThe annual net contribution of Ireland to the EU Budget (payments) and income (receipts), from 2013 until 2021 is outlined in full in Table 1 below.
Table 2 outlines Ireland’s actual gross contribution (payment) for 2022 together with current forecasts for the gross contribution (payment) for the remaining years until the end of the current Multiannual Financial Framework period which ends in 2027.
Data on Ireland’s EU Budget receipts is published annually for the previous year in the Department of Finance Budgetary Statistics, before the end of each year.
For instance, 2022 receipt data will be published before the end of 2023. My Department is currently finalising the collation of the receipts data for 2022 and, it is not yet possible to confirm Ireland’s receipts from the EU Budget for 2022, but this information will be published by my Department before the end of the year.
My Department does not forecast EU Budget receipts due to the inherent difficulties in doing so, as receipts are contingent on a number of factors such as project implementation. That said, my Department anticipates that Ireland’s receipts for the remainder of the Multiannual Financial Framework (2021-2027) will be in the range of approximately €2 - 2.5 billion each year.
Table 1. EU Budget receipts and payments 2013-2021
|
Year |
Receipts from EU Budget €m |
Payments to EU Budget €m |
Net Receipts €m |
|
2013 |
1673 |
1726 |
-53 |
|
2014 |
1420 |
1686 |
-266 |
|
2015 |
1783 |
1952 |
-169 |
|
2016 |
1622 |
2023 |
-401 |
|
2017 |
1779 |
2016 |
-237 |
|
2018 |
2006 |
2519 |
-513 |
|
2019 |
2000 |
2432 |
-432 |
|
2020 |
2116 |
2569 |
-453 |
|
2021 |
2543 |
3507 |
-964 |
Table 2. EU Budget contributions - actual payment 2022 and payment forecasts 2023-2027
|
2022 (€m) |
2023 (€m) |
2024 (€m) |
2025 (€m) |
2026 (€m) |
2027 (€m) |
|
3557 |
3950 |
3950 |
4125 |
4325 |
4500 |
Based on my Department’s forecasts, Ireland’s contribution to the EU Budget will continue to grow over the remainder of the Multiannual Financial Framework (2021-2027). This is dependent on a number of factors, in particular Ireland’s economic performance which is reflected in the system of EU Budget contributions based to a considerable extent on the existing Gross National Income own resource.
In addition, a potential midterm revision of the Multiannual Financial Framework (2021-2027), which is currently under negotiation at EU level, would likely result in increased expenditure over the remainder of the of the current Multiannual Financial Framework and could impact on Member States' EU contributions.
Beyond 2028, agreement on the composition of the next Multiannual Financial Framework will be key to determining Member States' contributions over the next long term EU Budget cycle, which should cover a period of 5 or 6 years, if following longstanding practice.
Potential future changes to the system of own resources, which fund the EU Budget, could also affect Member States' EU Budget contributions if agreed. The European Commission brought forward proposals in relation to new own resources in June, and I recently set out my concerns on a proposed new own resource based on a statistical measure of Corporate Profits.
On this, I would refer the Deputy to my response to a Parliamentary Question from Deputy Doherty Dail Question No. 82 (Ref: 43392/23).
170. Deputy Eoin Ó Broin asked the Minister for Finance the number of renters availing of the renters' tax credit in 2022 and to date in 2023; the total cost of the tax credit in 2022 and to date in 2023; and the breakdown, by county, of the number of renters claiming the tax credit and an average credit paid in each county. [50787/23]
View answerThe Rent Tax Credit, as provided for in section 473B of the Taxes Consolidation Act 1997, was introduced by Finance Act 2022 and may be claimed in respect of qualifying rent paid in 2022 and subsequent years to end-2025.
For the tax years 2022 and 2023, the maximum value of the credit is €1,000 per year in the case of a jointly assessed couple, and €500 in all other cases. I have brought forward a measure in this year’s Finance Bill that will further increase the value of this credit. Thus, following enactment of the Bill, the value of the credit for the 2024 and 2025 tax years will increase to a maximum of €1,500 for a jointly assessed couple and €750 in all other cases.
I am advised by Revenue that the Rent Tax Credit statistics currently available refer only to claims by PAYE taxpayers. Data on claims by self-assessed taxpayers is not yet available. Statistics covering all taxpayers will be available in Q2 2024.
Claims in respect of the 2022 year of assessment can be made by PAYE taxpayers by submitting an Income Tax return for that year. For claims relating to 2023, PAYE taxpayers have the option of claiming the rent tax credit due to them either as rent is incurred or at the end of the year through their Income Tax return. As the Rent Tax Credit received by PAYE taxpayers depends on the total tax paid within the tax year, the full cost of the Rent Tax Credit for PAYE taxpayers in 2023 cannot be determined until after year-end.
Rent Tax Credit claims are made are on a ‘taxpayer unit’ basis. A taxpayer unit is either an individual with any personal status who is singly assessed or a couple in a marriage or civil partnership who have elected for joint assessment.
I am further advised that as of 15 November 2023, over 311,910 Rent Tax Credit claims have been made by 268,306 taxpayer units consisting of:
(i) 203,405 taxpayer units that made claims for 2022 only,
(ii) 43,604 taxpayer units that made claims for both 2022 and 2023,
(iii) 21,297 taxpayer units that made claims for 2023 only.
The total cost of Rent Tax Credit claimed for the tax year 2022 is €118.09m in respect of PAYE taxpayers.
Available data for claims relating to PAYE taxpayers for tax years 2022 and 2023 are set out by county in the tables below.
Rent Tax Credit (RTC) claims relating to tax year 2022 as of 15 November 2023
|
County |
Number of taxpayer units claiming RTC in respect of the 2022 year of assessment |
Average RTC received by taxpayer units |
|
Carlow |
2,228 |
€474.85 |
|
Cavan |
2,027 |
€515.69 |
|
Clare |
3,076 |
€500.69 |
|
Cork |
28,054 |
€478.95 |
|
Donegal |
3,105 |
€494.00 |
|
Dublin |
116,687 |
€481.86 |
|
Galway |
17,727 |
€439.36 |
|
Kerry |
3,714 |
€493.29 |
|
Kildare |
8,729 |
€516.56 |
|
Kilkenny |
2,593 |
€524.34 |
|
Laois |
1,904 |
€525.79 |
|
Leitrim |
807 |
€484.08 |
|
Limerick |
12,131 |
€416.01 |
|
Longford |
1,433 |
€502.23 |
|
Louth |
3,304 |
€504.89 |
|
Mayo |
3,537 |
€495.17 |
|
Meath |
4,544 |
€530.92 |
|
Monaghan |
1,681 |
€504.03 |
|
Offaly |
2,008 |
€508.11 |
|
Roscommon |
1,583 |
€505.68 |
|
Sligo |
2,900 |
€437.27 |
|
Tipperary |
4,241 |
€517.55 |
|
Waterford |
4,730 |
€456.79 |
|
Westmeath |
3,595 |
€502.38 |
|
Wexford |
3,846 |
€519.75 |
|
Wicklow |
2,973 |
€551.58 |
|
Not yet available |
3,852 |
€452.56 |
|
Total |
247,009 |
- |
Rent Tax Credit (RTC) claims relating to tax year 2023 as of 15 November 2023
|
County |
Number of taxpayer units claiming RTC in respect of the 2023 year of assessment |
|
Carlow |
588 |
|
Cavan |
560 |
|
Clare |
904 |
|
Cork |
7,137 |
|
Donegal |
947 |
|
Dublin |
29,146 |
|
Galway |
4,625 |
|
Kerry |
1,015 |
|
Kildare |
2,443 |
|
Kilkenny |
760 |
|
Laois |
580 |
|
Leitrim |
222 |
|
Limerick |
2,972 |
|
Longford |
362 |
|
Louth |
994 |
|
Mayo |
1,041 |
|
Meath |
1,386 |
|
Monaghan |
469 |
|
Offaly |
556 |
|
Roscommon |
462 |
|
Sligo |
784 |
|
Tipperary |
1,165 |
|
Waterford |
1,355 |
|
Westmeath |
1,084 |
|
Wexford |
1,065 |
|
Wicklow |
900 |
|
Not yet available |
1,379 |
|
Total |
64,901 |
171. Deputy Brian Leddin asked the Minister for Finance if his attention has been drawn to the disparity with the help-to-buy scheme (details supplied); if the scheme will be reviewed to address this; and if he will make a statement on the matter. [50789/23]
View answerThe 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.
HTB will only apply where a mortgage is taken out to purchase or build a home and where the value of the qualifying loan is a minimum of 70% of the ‘purchase value’ of a purchased new build or 70% of the approved valuation of a self-build.
Since 11 October 2023, in the case of a property purchased from a local authority under the Local Authority Affordable Purchase scheme, the HTB loan to value ratio is calculated using the market value of the property.
HTB was originally intended to be limited to individuals who were taking out mortgages with at least 80% LTV. However, a decision was taken to reduce the LTV to a minimum of 70% to ensure that first-time buyers do not feel compelled to borrow larger amounts in order to qualify.
The rationale for not reducing it further is that those who are in the position of being able to avail of a mortgage at a lower LTV are considered to have sufficient resources to more than meet the deposit requirements of the macro-prudential rules and thus less in need of assistance from the Exchequer. Lowering the LTV ceiling would therefore only increase dead-weight in the scheme. In fact, the independent review of the scheme which took place in 2022 recommended that the LTV be increased to 80% for purchasers availing of HTB.
The policy position remains that purchasers taking out a mortgage of less than a 70% LTV will not be able to qualify under the HTB incentive.
172. Deputy Louise O'Reilly asked the Minister for Finance how many staff members in his Department have received training in cyber security in the past three years; what types of cyber security training programmes have been conducted; if he will provide details of these programmes; and of the staff trained in cyber security, how many have obtained accredited cyber security qualifications. [50797/23]
View answer173. Deputy Louise O'Reilly asked the Minister for Finance the expenditure on cyber security consultants and companies within his Department in the past three years; if his Department engaged in cyber security audits with outside firms in the past three years; if so, the expenditure on same; the amount his Department spent on cyber security consultants and companies in the past three years; and for a breakdown of these expenditures by year and type of service provided [50815/23]
View answer174. Deputy Louise O'Reilly asked the Minister for Finance if there are any ongoing contracts or commitments with cyber security firms; and if details can be provided [50833/23]
View answer175. Deputy Louise O'Reilly asked the Minister for Finance if his Department has a policy and plan in place to address a ransomware attack and restore his Department's IT systems. [50851/23]
View answerI propose to take Questions Nos. 172, 173, 174 and 175 together.
In relation to my Department, I wish to advise that ICT services are provided by the Office of the Government Chief Information Officer (OGCIO) under the Department of Public Expenditure and Reform. On behalf of my Department, OGCIO implements a defence-in-depth security strategy which is achieved through the effective combination of People, Processes, and Technology to support the implementation of appropriate security measures and provisions. Included in this defence-in-depth security strategy are policies and plans to address risks from malicious software such as ransomware. These ensure that a consistent and effective approach is followed in the management of cyber security threats and incidents.
For operational and security reasons, my Department does not disclose specific information relating to cyber security tools, spend, training, in house expertise and specific strategies employed to counter and combat the threats posed to information security.
I can advise the Deputy that a reciprocal shared services arrangement is in place between my Department and D/PENDR. As part of this, D/PENDR provide Internal Audit Unit services to my Department. D/PENDR engaged consultants to perform a joint cybersecurity audit for both Departments in 2023 with the cost borne by DPENDR.
My Department recognises the importance of maintaining strong cyber security awareness and ensures staff stay up to date on evolving cyber security threats including malware, phishing attacks and social engineering deception schemes.
Finally, my Department works closely with OGCIO and the National Cyber Security Centre which is a division of the Department of Communications, Climate Action and Environment, and encompasses the State's national/governmental Computer Security Incident Response Team (CSIRT-IE). CSIRT-IE is an internationally accredited response team focusing on enhancing both situational awareness and providing incident response for national cyber security incidents (including ransomware attack).
