Written Answers Nos. 190-209
190. Deputy John Brady asked the Minister for Finance if there are personnel in his Department who could be classified as having a significant or exclusive focus of their role dedicated to dealing with integration; if so, to detail the title of the post; the grade level of that post; the core functions of that role; to provide details of the exact nature of their responsibilities; and if he will make a statement on the matter. [51824/23]
View answerI wish to inform the Deputy there are no posts in my Department with a significant or exclusive focus of their role dedicated to dealing with integration.
There is one staff member in the Human Resources Unit at Administrative Officer grade whose role encompasses the role of Departmental Disability Liaison Officer (DLO). This DLO role is a significant part of their overall role as an Administrative Officer within Human Resources. It involves ensuring supports and Reasonable Accommodations are provided for staff that declare disabilities and actively promotes awareness of disability through the provision and promotion of training in relevant topics.
The role of the DLO meets legislative requirements under the Disability Act 2005 and also plays a part in my Department's wider commitment to equality, diversity and inclusion. Duties of the DLO include:
1. Act as a point of contact for staff and line managers who declare disabilities in confidence to the DLO;
2. Assist and support staff and line managers in confidence by providing information, accessibility supports, reasonable accommodation supports, guidance, suggestions and advice;
3. Assist with Human Resources best practices in line with equality legislation;
4. Facilitate increased awareness of Disability throughout the organisation;
5. Attend interdepartmental meetings with Disability Liaison Officer Network;
6. Abide by GDPR legislation, Equality and Disability legislation.
191. Deputy Darren O'Rourke asked the Minister for Finance the total number of mortgage accounts that have switched from vulture funds to retail banks since 6 September 2023; the total number of mortgage accounts that switched from vulture funds to retail banks from 6 July to 6 September 2023; and his assessment of the effectiveness of the eligibility criteria agreed by main lenders for customers of vulture funds seeking to switch their home mortgage. [51877/23]
View answerA number of measures are in place to support households facing rising interest rates. In particular, the Central Bank has in recent years introduced a number of protections for variable rate mortgage holders which can help mortgage holders identify lower cost mortgage options.
Firstly, it made changes to the Consumer Protection Code to require mortgage creditors to explain to borrowers how their non-tracker variable interest rates have been set and to clearly identify the factors which may result in changes to variable interest rates.
Secondly, it also increased the level of information lenders are required to provide their customers including where there is a possibility for the borrower to move to a lower ‘loan to value’ interest rate band and signpost the borrower to the Competition and Consumer Protection Commission's mortgage switching tool.
More recently, on 31 August 2023 I met with the mortgage industry including the Banking and Payments Federation Ireland (BPFI), CEOs and senior representatives of all the main mortgage lenders and servicers.
I made it clear that banks and all other mortgage entities should be fully aware of the significant challenges that some of their customers are facing and, therefore, lenders and servicers should respond by assisting their customers who are experiencing difficulty.
In relation to customers’ ability to switch to another provider to avail of a more advantageous mortgage interest rate, I also indicated that greater clarity should be provided to customers on the possibility of switching provider and this option should be fully supported by all mortgage entities, including the existing mortgage creditor.
Further I supported the steps taken by the Central Bank to ensure that firms proactively deal with emerging difficulties for their customers since the increase in interest rates. The Central Bank requires firms to enhance the range of supports available to borrowers in or facing arrears and to have sufficient operational capacity to manage applications by borrowers to switch their mortgage or mortgage provider.
Arising from that meeting, on 6 September the Banking and Payments Federation of Ireland announced a number of further initiatives by the mortgage industry. This included:-
• a second phase of a ‘Dealing With Debt’ campaign to highlight new and existing supports for concerned mortgage customers;
• mortgage servicing firms and MABS to collaborate on an expansion of streamlined customer engagement framework; and
• the provision of initial eligibility criteria by the main lenders to provide clear guidelines for home mortgage customers of credit servicing firms who are seeking to switch their mortgage.
This means that, for the first time there is now an agreed industry wide set of initial eligibility criteria to facilitate people switching their mortgage from a non-bank to a bank.
The Central Bank has estimated that there are approximately 27,000 accounts currently with non-bank non-lenders that may potentially be able to switch but would be subject to an individual credit assessment by lenders and there are other criteria that will need to be considered.
Firms have enhanced borrower communications initiatives on switching and some have launched proactive outreach campaigns aimed at specific groups of borrowers.
The Central Bank’s analysis has also shown that there is no evidence of discrimination for switching applicants coming from non-banks based purely on where their mortgage is currently held.
The BPFI are actively engaging with banks regarding the number of customers switching their mortgage from a credit servicing firm to a bank. The banks are manually tracking this data and will share the data once it is available.
While measures taken by firms to date are welcome, I am also informed by the Central Bank that it will continue to engage with firms to ensure that actions meet its expectations and all industry participants are extending themselves to support consumers and support switching.
192. Deputy Brendan Griffin asked the Minister for Finance if there will be any changes to VRT on electrical vehicles from January 2024 for somebody purchasing a new car. [51904/23]
View answerIn response to the Deputy's question, he should note that I did not make any changes to the structure and rates of Vehicle Registration Tax as part of Budget 2024; however, I did extend the VRT relief which applies to electric vehicles by 2 further years.
This VRT relief for electric vehicles was due to expire on 31 December 2023, but has been extended to 31 December 2025. Battery Electric Vehicles (BEVs) with an Open Market Selling Price (OMSP) of up to €40,000 will now continue to be granted VRT relief of up to €5,000, and BEVs with an OMSP of greater than €40,000 but less than €50,000 will receive a reduced level of relief. This VRT relief remains the main point-of-purchase tax incentive for BEVs and electric vans which allows for a fairer VRT system in-keeping with the polluter pays policy that also ensures that the relief is focused on the more affordable price end of the market.
This is part of a wider suite of very generous measures to encourage the uptake of BEVs, including a low VRT rate of 7% of the OMSP, the low rate of motor tax of €120 per annum, SEAI grants, preferential treatment for vehicle BIK, discounted tolls fees, and 0% BIK on electric charging. The extension of the relief ensures that many BEVs purchased in the next two years will pay either no VRT or a much reduced amount depending on the value of the car.
193. Deputy Carol Nolan asked the Minister for Finance the total number of freedom of information requests submitted to his Department in 2022 and to date in 2023; the total number of such requests that were rejected in their entirety; and if he will make a statement on the matter. [51972/23]
View answerMy department received 272 FOI requests over the course of 2022; of that number, 53 requests were refused. 233 FOI requests have been received in 2023 to date, with 52 of those requests being refused as of 24 November 2023.
It is worth noting that any case where records do not exist are deemed to be 'Refused' under the FOI Act.
194. Deputy Peter Burke asked the Minister for Finance the current situation regarding applications for primary medical certificates; and if he will make a statement on the matter. [52041/23]
View answerThe Deputy should note at the outset, that applications for a Primary Medical Certificate are a matter for the Department of Health and the HSE.
Unlike the appeals process, there has been no disruption to the actual assessment for the primary medical certificate which has gone on as normal.
It is acknowledged however that the ongoing challenges with putting in place a new Disabled Drivers Medical Board of Appeals (DDMBA) have caused a significant amount of disruption in the overall system.
Progress has been made however in my efforts to convene a new DDMBA and to recommence the appeals process.
In this regard, 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.
It is expected 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, the Deputy should be aware 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.
195. Deputy Michael Ring asked the Minister for Finance the updated position regarding the review of the disabled drivers’ and disabled passengers' scheme, in particular the criteria for the primary medical certificate; what stage the review is at; what steps have been taken since the publication of the working group report; what changes are being proposed; the timeframe for the implementation of the proposed changes; and if he will make a statement on the matter. [52090/23]
View answerThe Deputy may be aware that the final report of the National Disability Inclusion Strategy (NDIS) Transport Working Group's (TWG) review of mobility and transport supports which included 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 and a second meeting was held in early November. Department of Taoiseach officials are currently considering material supplied after the second meeting.
In that context, any further changes to the existing DDS, I believe would run counter to NDIS proposals to entirely replace the scheme with a modern, fit-for-purpose vehicular adaptation scheme.
196. Deputy Mattie McGrath asked the Minister for Finance how a person who fell into personal difficulty and fell behind on their loan repayments due to personal circumstances can have their credit report amended (details supplied); and if he will make a statement on the matter. [52131/23]
View answerThe Central Credit Register is established by the Central Bank under the Credit Reporting Act 2013 (the Act). Under the Act, lenders are obliged to submit information to the Central Credit Register that is accurate, complete and up to date. This includes performance information such as outstanding balance, number of payments past due, and if there has been any re-structure or credit status event (such as legal proceedings).
It is important to point out that the Central Credit Register does not make decisions on loan applications; that is a matter for each lender. A lender may consider the contents of the credit report and other relevant information not recorded on a credit report, such as assets and income, when making their decision to lend.
Credit information submitted by lenders in respect of loan agreements is held on the Central Credit Register for a maximum period of 5 years at any given time.
The Act also provides a borrower with a right to place an explanatory statement on their credit report. The explanatory statement may be used to provide an explanation for certain performance data records.
An explanatory statement will be visible to any lender who makes an enquiry on a borrower. A borrower can exercise this right under the borrower area of the Central Credit Register website.
197. Deputy Carol Nolan asked the Minister for Finance the total costs incurred by his Department arising from the placing of advertisements with the national broadcaster, RTÉ, in any format, for each of the years 2016 to date; and if he will make a statement on the matter. [52163/23]
View answerI wish to advise the Deputy that my Department did not incur any costs arising from the placing of advertisements with the national broadcaster, RTE, in any format, for the period 2016 to date.
198. Deputy Carol Nolan asked the Minister for Finance if his Department, or any body under the aegis of his Department, has facilitated in-person or remote briefings on any issue by organisations (details supplied) from 2020 to date; if so, the topic discussed; the fees paid to the organisations for these briefings; and if he will make a statement on the matter. [52190/23]
View answerI wish to inform the Deputy that my Department and the bodies under the aegis of my Department have not facilitated briefings from the organisations listed.
199. Deputy Niamh Smyth asked the Minister for Finance if the criteria for primary medical certificates can be reviewed; and if he will make a statement on the matter. [52214/23]
View answerAs the Deputy may be aware, the final report of the National Disability Inclusion Strategy (NDIS) Transport Working Group's (TWG) review of mobility and transport supports which included 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 and a second in November 2023. Department of Taoiseach officials are currently considering material supplied after that meeting.
In the above context, any further changes to the existing DDS, I believe would run counter to NDIS proposals to entirely replace the scheme with a modern, fit-for-purpose vehicular adaptation scheme.
200. Deputy Niamh Smyth asked the Minister for Finance if the carer of a primary medical cert holder can have their vehicle adapted to suit the needs of the person they care for where they are no longer able to drive their own vehicle as it is no longer suitable for their needs; and if he will make a statement on the matter. [52354/23]
View answerThe Drivers and Passengers with Disabilities Scheme (DPDS) is provided for by Section 92 of the Finance Act 1989 and associated regulations and provides for repayment or remission of VAT and Vehicle Registration Tax (VRT), up to a certain limit, on the purchase or adaption of a vehicle for the transport of a person with specific severe and permanent physical disabilities.
The Scheme is available to a person who meets certain medical criteria specified in law and, in order to be eligible under the Scheme, the person must hold a Primary Medical Certificate (PMC).
I am advised by Revenue that the PMC holder can apply in respect of a vehicle that is adapted to suit their needs as a driver or a PMC holder can apply in respect of a vehicle that has been adapted to suit their needs as a passenger. The adapted vehicle should be registered in the name of the PMC holder in both cases.
A family member of a PMC, who resides with or is responsible for the transportation of the PMC holder, can also apply and in these cases the adapted vehicle should be registered in the name of the family member. Under the Scheme only one adapted vehicle can qualify per PMC holder at any one time. Once a claim has been made an applicant will not be eligible to make a further claim under the scheme for a specified period of time; this period is between 2 and 6 years, depending upon the extent of relief granted.
In the circumstances outlined in the question, the PMC holder may apply in respect of a vehicle that has been adapted to suit their current needs, subject to certain eligibility criteria. If the carer, referred to in the question, is a family member of the person who holds the PMC, they can apply and the adapted vehicle should be registered in the name of that family member. Otherwise, the PMC holder can apply and the adapted vehicle should be registered in the name of the PMC holder; the vehicle would not qualify under the Scheme if registered in the name of the carer.
Full details of the Scheme, including the application procedures in respect of VAT and VRT repayment/remission and the legislative criteria which must be met, are set out in a detailed information leaflet available on the Revenue website at www.revenue.ie/en/importing-vehicles-duty-free-allowances/documents/vrt/vrt7.pdf or further assistance with regard to the specific query is available by contacting Central Repayments Office on 01-7383671 (Monday to Friday 9:30am-1:30pm).
201. Deputy Paul Kehoe asked the Minister for Finance when he expects the Strategic Banking Corporation of Ireland loan scheme to be open for applications for farm development loans, not the energy-related loans; and if he will make a statement on the matter. [52363/23]
View answerI am pleased to inform the Deputy that the Strategic Banking Corporation of Ireland (SBCI) recently launched its €500 million Growth and Sustainability Loan Scheme (GSLS). This will facilitate strategic investment by SMEs, including farmers and fishers, in growth, resilience and climate action, to support their continued viability and sustainability, and increase their productivity and competitiveness. It aims to be an accessible source of low-cost finance for SMEs, including farmers, seeking to develop sustainable and resilient farm enterprises for the future.
Loans under this scheme are available from €25,000 to €3 million, with up to €500,000 available unsecured.
The scheme is underpinned by a counter-guarantee from the European Investment Fund with support from the Departments of Enterprise, Trade and Employment and Agriculture, Food and the Marine.
At least 30% of the scheme’s lending capacity is directed towards climate action and environmental sustainability, recognising that it is crucial that SMEs, including farmers, play their part in Ireland’s sustainable transition, and demonstrating the Government’s support for this goal. Loans under this strand will benefit from a further ‘green’ interest rate discount. Such loans include investment in green/sustainable measures, any investment by SMEs classified as a Green/Sustainable Enterprise, and any investment by farmers classified as a holder of a Green Eco Label.
The remaining 70% of the lending volume is targeted for investment in business growth and resilience. Such loans may go towards, but are not limited to:
• Investments in tangible or intangible assets
• Machinery or equipment
• Research and development
• Business expansion
• Premises improvement
• Process innovation
Bank of Ireland and AIB are currently accepting applications under the GSLS – with Bank of Ireland focusing on the sustainability strand and AIB on both growth and sustainability. More on-lenders are expected to join this scheme in the near future.
203. Deputy Ged Nash asked the Minister for Finance the amount, in numeric terms and as a percentage of GNI*, that the private housing industry contributed to the Irish economy through taxes associated with private property sales, purchases, landlord rental incomes and any other relevant taxes for each of the previous five years; and if he will make a statement on the matter. [52399/23]
View answerI am informed by Revenue that the taxes paid in respect of private property transactions are Stamp Duty, Capital Gains Tax, Local Property Tax, Income Tax, Corporation Tax and VAT. I am further advised that information specifically related to private housing is not readily available for all of these taxes as the profits and gains from private property related activity are generally aggregated along with other economic activity by relevant taxpayers.
Therefore, there is no basis for the Department or Revenue to provide an accurate estimate of the amount which the private housing industry contributed to the Irish economy through taxes in any given year. However, the Deputy may find the following information useful in relation to receipts under the relevant taxheads.
Stamp Duty:
The available information in respect of Stamp Duty on property for calendar years up to 2022 is published on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-stamp-duty.aspx.
Capital Gains Tax:
While a breakdown of Capital Gains Tax by asset type is not available, it is possible to indicate the Capital Gains Tax liability associated with certain property disposals in the case of single asset disposals. This is published for tax years up to 2021, the latest year for which fully analysed data are available, at: www.revenue.ie/en/corporate/information-about-revenue/statistics/income-distributions/summary-capital-gains-tax-returns.aspx.
Local Property Tax:
The net receipts of Local Property Tax for calendar years up to 2022 is published at: www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx.
Income Tax:
It is not possible to provide information on the amount of Income Tax or Corporation Tax collected in respect of rental income as these taxes are computed on the total taxable incomes of the taxpayers concerned across all relevant streams of income. However, an annual paper in respect of rental income included on Income Tax returns for tax years up to 2021 is published at: www.revenue.ie/en/corporate/information-about-revenue/statistics/income-distributions/rental-income.aspx.
Corporation Tax:
Total rental income returned by companies on Corporation Tax returns, including rental income from commercial premises, is published for tax years up to 2021 at: www.revenue.ie/en/corporate/information-about-revenue/statistics/income-distributions/ct-calculation.aspx.
The associated Gross Rental Income returned in respect of residential premises on CT1 returns is as shown in the following table:
|
Tax Year |
Gross Residential Rental Income on CT1 Returns €m |
|
2017 |
359.4 |
|
2018 |
350.3 |
|
2019 |
389.6 |
|
2020 |
402.5 |
|
2021 |
487.2 |
Value-Added Tax:
In relation to VAT, I am advised by Revenue that traders are not required to identify the VAT yield generated from the supply of specific goods and services on their VAT returns. Therefore, it is not possible to separately identify the VAT generated from the private housing industry from information provided on VAT tax returns.
Modified Gross National Income (GNI*)
Modified Gross National Income (GNI) is an indicator designed specifically to measure the size of the Irish economy by excluding globalisation effects such as depreciation on intellectual property, depreciation on leased aircraft and the net factor income of redomiciled PLCs.
The table below shows the GNI* for the past five years, at current market prices:
|
Tax Year |
GNI* at current market prices (€ million) |
|
2018 |
194,785 |
|
2019 |
210,389 |
|
2020 |
202,898 |
|
2021 |
233,281 |
|
2022 |
273,136 |
204. Deputy Pauline Tully asked the Minister for Finance if he has plans to have a bilateral meeting with a person (details supplied). [52402/23]
View answerIreland has a long-standing and excellent bilateral relationship with Greece, which is framed within the context of our common membership of the European Union.
The Deputy may be aware that Mr Christos Staïkoúras served in the role of Finance Minister until June 2023, at which time he became the Minister for Infrastructure and Transport, while Mr Kostis Hatzidakis became the Minister for Finance.
I am in regular and ongoing contact with my EU counterparts, including my Greek counterpart, primarily when we meet each month at the Eurogroup and ECOFIN meetings.
At present, there are no confirmed plans in place for a bilateral meeting with Minister Hatzidakis, however I look forward to engaging with Greece over the coming months to build on the long-standing cooperation between our countries and economies.
205. Deputy Jim O'Callaghan asked the Minister for Finance if he will consider affording property owners who are registering for the vacant property tax more than two options with respect to choosing the status of the property, given that at present the only available options are principal private residence or rented; if he has considered providing an option as licensee or caretaker or other; and if he will make a statement on the matter. [52445/23]
View answerVacant Homes Tax (VHT) is provided for in Part 22B of the Taxes Consolidation Act 1997 (TCA). A residential property will be within the scope of the new tax if it has been occupied as a dwelling for less than 30 days in a chargeable period. Each chargeable period will commence on 1 November and end on 31 October of the following year.
The first chargeable period for VHT was 1 November 2022 to 31 October 2023. The first self-assessed returns were due on 7 November 2023 and the tax will be payable on 1 January 2024. For the first chargeable period, VHT is charged at a rate equal to three times the base Local Property Tax (LPT) liability for the property and is required to be paid in addition to the property’s LPT liability.
The chargeable person for VHT is the person liable to LPT in respect of the property. He or she is responsible for filing VHT Returns, making payments, and submitting any necessary documentation to Revenue.
I am advised by Revenue that the online VHT Portal which can be accessed through myAccount, ROS, or through the Local Property Tax (LPT) Online Portal has been specifically designed on a step-by-step basis in accordance with Part 22B of the TCA.
Step 1 shows the chargeable person the property or properties linked to their Revenue record, and the person is asked to specify whether each property was vacant, occupied, or if there was a change of ownership in the chargeable period.
Step 2 requires the chargeable person to provide further information depending on his or her response to step 1. For properties declared as vacant, the person is given the option of claiming an exemption, where appropriate. For properties identified as occupied, the owner is asked to advise if it’s occupied as a principal private residence, if there’s a tenancy in place, or if no tenancy is in place.
The third option covers scenarios where there is occupancy by a licensee, caretaker or other person. For VHT purposes, the key question is whether or not the property is occupied, which is provided for by the three options. On that basis, there are no plans, or necessity, to include additional options as suggested.
Further information in relation to VHT is available on the Revenue website at: www.revenue.ie/en/property/vacant-homes-tax/index.aspx.
Alternatively, individuals can contact Revenue through MyEnquiries, by telephone at (01) 738 36 26 or by post to: Freepost, LPT/ VHT Branch, PO Box 1, Limerick.
206. Deputy Michael McNamara asked the Minister for Finance if his Department will give consideration to introducing primary medical certificates to all individuals with physical disabilities (details supplied); and if he will make a statement on the matter. [52452/23]
View answerAt the outset, the Deputy should note that I am aware of Clare Council's resolution in respect of introducing primary medical certificates (PMCs) to all individuals with physical disabilities.
It is important to be aware 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.
You may be aware that 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, and a second one was held in early November. Department of Taoiseach officials are currently considering material supplied after the most recent meeting.
In the above context, I believe that 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.
207. Deputy Eoin Ó Broin asked the Minister for Finance to outline what legislative basis the Revenue Commissioner has for using the fuel mix disclosure, as published by the Commission for Regulation of Utilities, when making a determination on the percentage of electricity that is from renewable sources and therefore eligible for relief from the electricity tax. [52480/23]
View answerIreland’s taxation of fuel and electricity is governed by European Union law as set out in Directive 2003/96/EC, commonly known as the Energy Tax Directive (ETD). The ETD provisions regarding taxation of electricity are transposed into national law in Chapter 1 of Part 2 of Finance Act 2008 (as amended). This provides for the application of an excise duty, in the form of Electricity Tax, on electricity supplied to consumers in the State. Liability rests with the suppliers and returns are filed annually. The current rate of Electricity Tax is €1.00 per megawatt hour which is one of the lowest excise rates on electricity in the EU.
Section 63(1)(b) of the Finance Act 2008 provides for a relief from Electricity Tax for electricity generated from renewable sources. Qualifying renewable sources are set out in section 63(2)(a) and include solar, wind, wave, tidal, geothermal, hydraulic, biomass, products produced from biomass, and fuel cells. Electricity Tax is self-assessed and liable suppliers claim relief for renewable electricity supplies by way of remission in the first instance, or by way of repayment where Electricity Tax has been overpaid. I am advised by Revenue that suppliers claiming relief must sign relevant declarations regarding the factual accuracy of all details provided. As is the norm with self-assessed taxes, claims for relief are subject to compliance interventions on a risk basis. In circumstances where the origin of the electricity supplied cannot be established, section 63(4)(c)(i) of the Finance Act 2008 provides that a determination shall be made by reference to the data on the fuel mix in respect of the supplier concerned, as published by the Commission for Regulation of Utilities (CRU). As previously outlined to the Deputy, policy and legislation with regard to the market regulatory framework, including requirements for electricity suppliers to report Fuel Mix Disclosures to the CRU, comes within the remit of my colleague the Minister for the Environment, Climate and Communications.
208. Deputy Holly Cairns asked the Minister for Finance whether his Department would consider making it mandatory for any film or TV co-productions shooting in Ireland to engage local Irish performers on equal terms and conditions as any visiting performer whose fees are subsidised by state bodies; and if he will make a statement on the matter. [52569/23]
View answerI believe the Deputy is referring to the intellectual property rights of actors and performers and compliance with relevant copyright legislation. I would first note that copyright law falls within the remit of the Department of Enterprise, Trade and Employment.
Copyright is relevant for many workers in the film sector, including authors, producers, broadcasters and performers. I am aware that an independent facilitator has been retained by Screen Ireland to meet with key stakeholders to understand and discuss issues raised through the implementation of the Digital Single Market Directive (Copyright Directive). I understand that stakeholders on all sides of this issue are actively engaging in the process. It is critical that any potential legislative amendments do not front-run this important piece of work, and the outputs from it will inform future policy considerations.
The Digital Single Market Directive and related legislation establish overarching principles – in this case, the right to appropriate and proportionate remuneration. The details of what exactly this entails – for example the balance of remuneration between upfront daily rates and potential profit-share post-release – need to be agreed between representative bodies in the industry, with the over-arching protection of the legislative principles
I would like to advise that my officials have directly engaged with all relevant representative bodies in the sector, including those representing crew, cast and producers, with a view to understanding the issues affecting the audio-visual sector.
209. Deputy Michael Ring asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if newly built modular homes (details supplied) were fitted out completely prior to being allocated; if so, to detail the total cost of fitting out each modular home; and if he will make a statement on the matter. [52571/23]
View answer217. Deputy Michael Ring asked the Minister for Public Expenditure, National Development Plan Delivery and Reform to detail the final cost for the construction of modular homes (details supplied); and if he will make a statement on the matter. [52122/23]
View answerI propose to take Questions Nos. 209 and 217 together.
In 2022, the OPW was asked by Government to develop a pilot programme of an initial 500 rapid build homes on behalf of the Department of Children, Equality, Disability, Integration and Youth (DCEDIY). That number was subsequently increased to 700 late last year.
The Department of Housing, Local Government and Heritage (DHLGH) was asked to assist in identifying sites that might be suitable by seeking information from public authorities on potential sites in their ownership.
The OPW had already begun liaising with the Construction Industry Federation (CIF) relating to the possible use of modular housing units to provide durable accommodation solutions. Those discussions considered the potential capacity of the modular manufacturing industry in Ireland to produce a product at scale and to the appropriate standard.
In conjunction with the CIF and the modular manufacturing industry, the OPW developed an exemplar design and specification to ensure Building Regulation compliance. The modular prototype that was designed is a highly energy efficient durable single storey unit (with a useful life of 60 years). The units would be fully fitted out and transported onto sites around the country.
The OPW undertook an accelerated procurement procedure to select a main contractor to carry out site enabling works and arrange for the manufacture, transportation and installation of modular units. A contract with John Sisk and Son was awarded in August 2022. Sisk then engaged with a range of modular manufacturers and established a framework of 5 suppliers.
A number of interrelated activities took place simultaneously relating to:
• Sites selection via the Department of Housing, Local Government and Heritage;
• Engagement with site owners;
• Finalising the work programme with the main contractor to manage the enabling works on sites, the acquisition of modular units and their transportation and installation; and
• There has also been considerable positive collaboration with utility bodies such as ESB Networks, Irish Water and Open Eir on those aspects of the site development.
Commencement of site works took place in November 2022 on the first available sites.
From the outset, the OPW was acutely aware that the most complex part of the process would be the identification of suitable State-owned sites against a backdrop of pressure on housing supply.
The Department of Housing, Local Government and Heritage (DHLGH) provided information on sites that were identified to it by local authorities and other public bodies. However, while local authorities, in particular, have some sites in their ownership, many of these are earmarked for future housing development and were not readily available for this programme.
The OPW continues to work with DHLGH and with local authorities, the Housing Agency and other bodies on the next phase of suitable sites, in order to deliver the required 700 units. For its part, the OPW has included 3 of its sites in the first phase of the development of the housing units. Those sites are in Cavan, Thurles and Claremorris and have provided accommodation for up to 118 persons.
Also complete are Doorly Park, Sligo (22 units), Mahon, Cork (64 units) and Clonminch, Offaly (64 units).
In terms of cost information, the project is still ongoing. Until that process is completed, it is not possible to fully specify a final figure or establish the cost per square metre.
Economies of scale are being achieved in ordering furniture, fittings and equipment in bulk and for the optimal management of deliveries to the sites.
From the start of this project, the emphasis has been on delivery of quality homes that will enhance local environments.
Once completed, the developments will be to a high standard and will include permanent infrastructure, high quality public realm, streets, water, waste, roads, pedestrian routes, lighting, landscaping, semi-private front curtilage and small private rear gardens. These homes will provide housing for up to 2,800 individuals in family units on State-owned land.
