Written Answers Nos. 24-43
24. Deputy Neasa Hourigan asked the Tánaiste and Minister for Defence the engagements he or his Department have had with representative governments or civil society organisations from the global south, particularly those heavily impacted by war and conflict, in consideration or development of proposals regarding the triple lock; and if he will make a statement on the matter. [52586/23]
View answerIn June of this year, the Government organised a four-day Consultative Forum on International Security Policy, which provided an opportunity for a serious and honest conversation about the foreign, security and defence policy options available to the State and the international environment that we currently face.
The Forum consisted of some 80 people moderating or speaking on 18 panels, reflecting a wide variety of expertise and experience. They included many Irish people with practical on-the-ground experience of peacekeeping and peacebuilding all over the world, both civilians and military, as well as national and international academics, experts from NGOs, and Irish people working with the UN, EU, OSCE and NATO. There were also in excess of 800 submissions received focusing on a security and defence issues including the 'Triple Lock'.
The 'Triple Lock' provides that contingents of the Defence Forces may only be despatched for overseas peace support operations where that deployment is (i) approved by the Government, (ii) approved by a resolution of Dáil Éireann if the proposed deployment if of more than 12 personnel and (iii) that the operation is mandated or authorised by the United Nations
In her report of the Forum's proceedings, the Chair of the Forum, Professor Louise Richardson, described the debate on the 'Triple Lock' as a 'contested area' and, as we saw, there is no single consensus over how best to proceed. However, we did see ample evidence of other options on how to allow agility and responsiveness, while ensuring our actions comply with the highest standards of international law.
In the course of my contribution to last week's Dáil debate on the Forum's Report, I said that "in effect, this 'Triple Lock' system hand the five permanent members of the Security Council a veto over national sovereignty to deploy troops to peacekeeping missions as we see fit."
Reflecting on the real effect of the triple lock provisions and the debate that took place throughout the Consultative Forum, I have concluded that it makes sense to amend our existing legislation in a manner which would allow us to respond to crisis situations with more agility and, where in making those important decisions, we do so without surrendering our sovereignty.
I have, therefore, instructed officials in the Department of Defence to prepare legislative proposals without delay that would govern the future overseas deployments of our Defence Forces. Work on the preparation of those legislative proposals is commencing immediately, with a view to proposals being brought to Government in due course.
Any legislative proposals approved by Government will be presented to, considered and scrutinised by both Houses of the Oireachtas, thus giving members of this House and Seanad Éireann ample opportunity to debate such proposals.
25. Deputy Sean Sherlock asked the Tánaiste and Minister for Defence if there is a height restriction on entry into the Irish Defence Forces; if so, if there are plans to adjust or remove such a restriction, given the problems with recruitment and retention; and if he will make a statement on the matter. [52635/23]
View answerCandidates applying for positions in the Defence Forces are required to meet specific standards for military service, as laid down in Defence Forces Regulations, made pursuant to the Defence Act 1954, as amended and extended. These Regulations provide for a minimum height requirement for enlistment of 157.48cm.
The height requirement currently in place was introduced following detailed consideration by a Defence Force Working Group, which reported in January 2006 and reduced the previous height requirements for both males and females.
The determination of a minimum height standard for enlistment in the Defence Forces is based on the ergonomic requirement that all members can meet the physical demands of military training and operations thereafter, with service Personal Load Carrying Equipment, whether they are at home or overseas.
It also helps to ensure the personal safety and wellbeing of all Defence Forces personnel while conducting further military training, which can be more physically demanding, upon successful completion of entrant level training.
The conditions for entry to and for service in the Defence Forces, including the methodology used for assessments, are subject to continuous review and modification having regard to the needs of the organisation and the development of best practices. However, irrespective of the desire to increase the recruitment pool, health and safety concerns must be satisfied.
There are no plans to adjust or remove the height requirement criteria at this time.
26. Deputy Catherine Murphy asked the Tánaiste and Minister for Defence the amount paid in late payment interest payments for goods and services provided to his Department in each of the years from 2016 to date in 2023; and separately, the top five highest late interest payments made in each of those years, and the service and goods supplier that received the payments, in tabular form. [52642/23]
View answerMy Department is committed to paying its suppliers promptly and complying fully with all provisions of the Prompt Payment of Accounts Act 1997 and subsequent regulation. Details of the annual amount of interest paid in respect of late payments to suppliers, service providers and contractors for goods and services supplied to my Department and to the Defence Forces from 2016 to the year to date in 2023 are outlined in the table below:
Late Interest Payments 2016 to 2023 (YTD)
|
Year |
Late Payment Interest € |
|
2016 |
915.27 |
|
2017 |
917.76 |
|
2018 |
1,102.40 |
|
2019 |
1,476.66 |
|
2020 |
4,772.36 |
|
2021 |
1,275.49 |
|
2022 |
2,197.28 |
|
2023 (YTD) |
1,677.24 |
The following tables outline the five highest late interest payments made to Suppliers in each of the years in question from 2016-2023 (YTD).
2016:
|
Supplier |
€ |
|
Cork University Hospital |
665.91 |
|
Consilium Marine Systems B.V. |
60.94 |
|
Advanced Thermal Extrusions Ltd |
20.21 |
|
Medical Professional - Sole Trader |
19.14 |
|
Roscommon County Council |
16.63 |
2017:
|
Supplier |
€ |
|
Cork University Hospital |
337.37 |
|
Heaney Meats |
55.54 |
|
Pat the Baker |
50.68 |
|
ACLS Training Services |
49.24 |
|
Medical Professional - Sole Trader |
46.03 |
2018:
|
Supplier |
€ |
|
NP Structures Ltd. |
180.74 |
|
Pearson Engineering Ltd. |
116.58 |
|
Kongsberg Maritime AS |
96.56 |
|
Standard Control Systems |
89.89 |
|
Pearson Engineering Ltd. |
59.77 |
2019:
|
Supplier |
€ |
|
Premier Industrial Flooring & Hygiene Ltd. |
234.11 |
|
Viridian Energy T/A Energia. |
211.79 |
|
Heaney Meats |
174.22 |
|
Heaney Meats |
153.95 |
|
Feelystone Boyle Ltd. |
101.67 |
2020:
|
Supplier |
€ |
|
Raytheon Anschutz GMBH. |
1,617.62 |
|
Mater Private Hospital. |
1,168.03 |
|
Pallas Foods |
162.19 |
|
Des Nally Developments |
110.09 |
|
Blackrock Clinic |
93.63 |
2021:
|
Supplier |
€ |
|
Medical Professional - Sole Trader |
520.91 |
|
Clondalkin Providers Homevalue Ltd. |
137.46 |
|
Cork Institute of Technology |
102.10 |
|
Wescoast Aviation (Shannon) Ltd. |
100.15 |
|
Medical Professional - Sole Trader |
39.45 |
2022:
|
Supplier |
€ |
|
Airbus Defence & Space SAU |
864.71 |
|
Advanced Medical Services |
455.54 |
|
Advanced Medical Services |
229.24 |
|
Airbus Defence & Space SAU |
152.70 |
|
Irish Water |
148.12 |
2023:
|
Supplier |
€ |
|
O'Connor Bros. Funeral Home |
450.00 |
|
Bord Gais Energy |
241.71 |
|
Danish Ministry of Defence Accounting Agency |
140.05 |
|
CPL Healthcare Ltd |
79.11 |
|
TTM Healthcare Ltd. |
71.20 |
27. Deputy Holly Cairns asked the Tánaiste and Minister for Defence to provide a list of all EU Directives which have not yet been ratified within his Department; the estimated date of ratification of each Directive; and the deadline set by the EU for ratifying each Directive, in tabular form. [52702/23]
View answerThe information requested by the Deputy is as follows:
|
EU Directive |
Est. Date of Transposition |
Deadline for Transposition |
|
Directive (EU) 2022/2557 on the resilience of critical entities |
17 October 2024 |
17 October 2024 |
28. Deputy Niamh Smyth asked the Minister for Transport the number and location of EV charge points in counties Cavan and Monaghan; and if he will make a statement on the matter. [52587/23]
View answerThe Government is fully committed to supporting a significant expansion and modernisation of the electric vehicle (EV) charging network over the coming years. Having an effective and reliable charging network is an essential part of enabling drivers to make the switch to electric vehicles.
Home charging is the primary charging method for most Irish EV owners as it’s convenient and cheaper for the consumer as well as assisting in the overall management of the national grid. Over 80% of charging is expected to happen at home.
However, there is also a need for a seamless public charging network that will provide for situations or instances where home charging is not possible, such as on-street and residential charging, destination charging, enroute charging for long journeys and workplace charging.
Zero Emission Vehicles Ireland (ZEVI), a dedicated Office which oversees and accelerates Ireland’s transition to zero emission vehicles, has significant funding available in 2023 for the installation of EV charging across Ireland.
In January, I launched the national Strategy for the development of EV charging infrastructure, covering the crucial period out to 2025, alongside an Implementation Plan. The strategy sets out the government’s ambition regarding the delivery of a public EV charging network to support up to 195,000 electric cars and vans by the middle of the decade.
A range of new charging infrastructure schemes are being developed which will help provide another critical link in the overall network for public charging.
Destination Charging is a strong priority for ZEVI. In addition to a general scheme, a number of bespoke schemes are also in advanced stages of development and delivery, including:
• A shared Island funded Sports Club scheme, which will install up to 200 fast chargers
• An EU Just transition Fund supported scheme, which is planned to install 60-80 chargers
These circa 300 sites, in addition to those under other destination schemes currently planned will be delivered in 2024 and 2025.
I launched The National En-Route EV Charging Network Plan in September. This is the first element of the National EV Charging Network Plan which, will cover all publicly accessible EV charging in the country.
The National En-Route EV Charging Network Plan and associated initiatives will drive the delivery of charging infrastructure on the National Road Network. The Plan sets out ambitious targets for the level and coverage needed for En-Route charging on our national roads network. We are already seeing significant increased capacity of EV charging on our national roads, and this plan provides additional reassurance and certainty for EV drivers and those thinking of making the switch to EVs that they will be able to find high powered, fast and convenient EV charge-points where and when they need them.
The Plan sets out a provision of EV charging that will be ahead of demand and meet European requirements for charging electric cars, LGVs and HGVs by 2025 and 2030. The implementation of this Plan through enhanced grid connections, funding interventions and enabling measures will remove barriers and accelerate the delivery of high-powered EV charging.
Additionally, ZEVI has been engaging extensively with Local Authorities to develop their EV Infrastructure Strategies for Destination and Residential neighbourhood chargers. Local Authorities as part of their strategy development and implementation planning will identify locations and optimum sites where these types of chargers are required. ZEVI is currently engaging with Local Authorities and looking at potential direct multi annual funding options for Local Authorities to install both Destination and Local neighbourhood Charging Projects. It is anticipated that Phase 1 projects will commence roll out in 2024.
As of July 2023, there were approximately 2,100 charge points in Ireland of which 441 were fast or ultra-fast recharging points. Of this data set, approximately 45 were located in Cavan/Monaghan at approximately 20 locations within those counties. However, new charge points are constantly being rolled out and it is expected that this number is higher now. The Department of Transport does not at present maintain counts of available public EV charging stations, but ZEVI are developing a Data Strategy which, when implemented, will give the Department full visibility on this. The system will enable the collection of data from charge-points in near real time, and provide it on an Open Data basis. The obligation on charge-point operators and owners to share this data is legislated for in the EU Alternative Fuel Infrastructure Regulation. This data system is expected to be in place by April 2025.
29. Deputy Brendan Griffin asked the Minister for Transport the up-to-date position of a project (details supplied) in County Kerry; and if he will make a statement on the matter. [52616/23]
View answerIn accordance with the provisions of Section 13 of the Roads Act 1993, each local authority has statutory responsibility for the improvement and maintenance of their regional and local roads. Works on those roads are funded from local authorities' own resources and are supplemented by State Road grants. Of these grants, the vast majority (approximately 90%) are targeted at the maintenance and renewal of the network with c. 10% of the remaining funding invested in new roads/bridges or for road realignments.
Any new road projects that seek funding are assessed by the Department on a case-by-case basis. All projects proposed by local authorities for consideration must comply with the requirements of the Public Spending Code and the Department's Transport Appraisal Framework. Given the limited funding available for regional and local road improvement works it is important for local authorities to prioritise projects within their overall area of responsibility with these requirements in mind.
Noting the above, it is my understanding that Kerry County Council has submitted a Specific Grant funding application for a proposed Kenmare Relief Road. This application, alongside all other applications received from local authorities for Specific Grant allocations, will be assessed taking into account competing projects and the available budget. Specific Grant allocations for 2024 will be notified to local authorities as part of the general grant allocation process which will be issued early in the New Year.
30. Deputy Patricia Ryan asked the Minister for Transport the parameters for the use of tractors and agricultural vehicles on motorways; which vehicles are permitted to use motorways; the speed limits, if any, that apply to same; and if any specific prohibitions apply to their use of motorways. [52630/23]
View answerAs Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the planning, design and construction of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Public Spending Code and the necessary statutory approvals.
The motorway speed limit is 120km/h, with reduced limits on sections of the M50. In order for vehicles to be allowed to use motorways, they must be capable of reaching a minimum speed of 50km/h. Therefore, as many modern tractors and agricultural vehicles have a design speed of over 50km/h, these vehicles can legally use the motorway network.
The use of motorways is regulated by Part IV of the Roads Regulations, 1994, which applies to all vehicles.
31. Deputy Patricia Ryan asked the Minister for Transport with regard to the increasing and concerning number of road traffic accidents and fatalities on Irish roads, his views on the percentage of those accidents which involved left-hand-drive vehicles; if left-hand-drive vehicles and drivers more accustomed to driving on the right side of the road is, or could be, a factor in such accidents; if he will consider improved or increased road signage to increase awareness; and if he will make a statement on the matter. [52631/23]
View answerAmong its responsibilities, the Road Safety Authority (RSA) gathers road safety data and conducts research on road safety issues to inform the development of policy. I have therefore referred the Deputy's question to the RSA for direct reply on the specific issue raised. I would ask the Deputy to contact my office if a response is not received within 10 days.
32. Deputy Catherine Murphy asked the Minister for Transport the amount paid in late payment interest payments for goods and services provided to his Department in each of the years from 2016 to date in 2023; and separately, the top five highest late interest payments made in each of those years, and the service and goods supplier that received the payments, in tabular form. [52657/23]
View answerThe department is obliged under prompt payment legislation, pursuant to Government Decision S29296 of 19 May 2009 and 28 March 2017 to pay suppliers within 15 days of receipt of a valid invoice and to publish quarterly composite returns covering both the department and bodies under its aegis. These reports are also submitted to the Department of Enterprise, Trade and Employment which collates the returns of all central government departments. This department’s quarterly composite returns can be found here: gov.ie – Prompt Payment Returns www.gov.ie/en/collection/4273a5-prompt-payments/.
The information requested by the Deputy is listed in the following table
|
Year |
No. of Invoices where PPI was paid |
Value of Interest paid |
Value of Compensation Paid |
Total PPI Paid |
Supplier |
|
2019 |
5
1 |
€0.90
€0.22 |
€200
- |
€200.90
€0.22 |
Paximol Ltd T/A Carlton Hotel Blanchardstown
Bunzl |
|
Total |
|
|
|
€201.12 |
|
33. Deputy Holly Cairns asked the Minister for Transport to provide a list of all EU Directives which have not yet been ratified within his Department; the estimated date of ratification of each Directive; and the deadline set by the EU for ratifying each Directive, in tabular form. [52717/23]
View answerOnce an EU directive is agreed and published in the Official Journal of the European Union, Member States have until the date set out in that directive to transpose its provisions into national law. The table below shows directives that have been published in the Official Journal but not yet transposed by the Department of Transport.
|
Directive |
Transposition Deadline |
Estimated Transposition Date |
|
Directive (EU) 2021/1187 of the European Parliament and of the Council of 7 July 2021 on streamlining measures for advancing the realisation of the trans-European transport network (TEN-T) |
10/08/2023 |
Q2 2024 |
|
Directive (EU) 2021/2118 of the European Parliament and of the Council of 24 November 2021 amending Directive 2009/103/EC relating to insurance against civil liability in respect of the use of motor vehicles, and the enforcement of the obligation to insure against such liability |
23/12/2023 |
Q4 2023* |
|
Directive (EU) 2022/362 of the European Parliament and of the Council of 24 February 2022 amending Directives 1999/62/EC, 1999/37/EC and (EU) 2019/520, as regards the charging of vehicles for the use of certain infrastructures |
24/02/2024 |
Q1 2024 |
|
Directive (EU) 2023/946 of the European Parliament and of the Council of 10 May 2023 amending Directive 2003/25/EC as regards the inclusion of improved stability requirements and the alignment of that Directive with the stability requirements defined by the International Maritime Organization |
05/12/2024 |
Q4 2024 |
* Please note, while my Department has ultimate responsibility for transposition of the Directive, the Department of Finance is responsible for transposing Article 10a and 25a of the Motor Insurance Directive as they deal with situations of an insolvent motor insurance firm and compensation of injured parties.
34. Deputy James O'Connor asked the Minister for Transport the position regarding the powers available to gardaí to seize vehicles which produce excessive noise due to a modified exhaust silencers, under SI 190/1963 - Road Traffic (Construction, Equipment and Use of Vehicles) Regulations, 1963; if he will confirm that gardaí currently have sufficient powers, means and resources to conduct a roadside inspection of vehicles producing excessive noise and to test or read a suspect device or modified exhaust silencer before possible seizure of the vehicle where appropriate; and if he will make a statement on the matter. [52753/23]
View answerRobust legislation is in place in Ireland to regulate against the improper maintenance and upkeep of vehicle exhaust systems. The Road Traffic (Construction, Equipment and Use of Vehicles) Regulations 1963 (SI 190 of 1963) require vehicles to be fitted with a silencer or other device suitable for reducing to a reasonable level noise caused by the escape of exhaust gases from the engine and they prohibit use of a vehicle that causes any excessive noise in a public place.
Under Section 29 of the Regulations, all combustion engine vehicles must be fitted with an exhaust silencer or other suitable device for reducing, to a reasonable level, the noise caused by the exhaust gases from the engine. In addition, Section 34(2)(e) of the same Regulations states that such silencers must be properly maintained in good and efficient working order. Section 85(1)(a) states that a person shall not use, or permit to be used, a vehicle that causes excessive noise as a result of defect, lack of repair or adjustment of the vehicle or any of its equipment.
Limits for exhaust noise are set down as part of the EU type-approval system for motor vehicles under Regulation (EU) 2018/858 (and related regulations for specific components). New cars are required to meet Europe-wide noise limits under Regulation 540/2014 (EU). These limits are variable, depending on the type of vehicle, but have been progressively reduced from 82 decibels (dB) in 1978 to 72 dB established in 2016. Incremental decreases will bring the the limit for most new passenger cars to 68 dB by 2026. Cars may also be approved under regulation 51 of the Economic Commission for Europe of the United Nations (UNECE) , under which similar limits apply.
The National Car Test (NCT) includes an assessment of the effectiveness of the silencer in reducing exhaust-related noise. A 99dB noise limit is advised in the NCT Tester Manual , accounting for older cars still present in the fleet. However, a noise test is carried out during the NCT where vehicle exhaust noise is excessive.
Enforcement of noise pollution, as with all road traffic legislation, is a matter for An Garda Síochána. The Gardaí are empowered to stop cars with removed or faulty silencers and penalties apply under the Road Traffic Acts. This does not include the power to seize a vehicle. However, legislation is in place providing alternatives to the specific action of seizure with applicable penalties. The penalty on conviction is a fine which, depending if there have been previous similar convictions, may not exceed €2,000 and/or, at the discretion of the court, imprisonment for a term not exceeding three months.
Officials from my Department meet regularly with An Garda Síochána to discuss matters of road safety and noise pollution legislation has been raised in that context. An Garda Síochána has committed to further consider the matters raised.
35. Deputy Marian Harkin asked the Minister for Transport if he can provide an update on the implementation of the 425 Galway to Mountbellew service; when in Q4 is it expected to be up and running; and if he will make a statement on the matter. [52761/23]
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, and for decisions in relation to the routes of these services in conjunction with the relevant transport operators.
In light of the Authority's responsibility in this area, I have forwarded the Deputy's request for an update on the implementation of the 425 Galway to Mountbellew service to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.
36. Deputy Marian Harkin asked the Minister for Transport if he can provide an update on the implementation of the Tuam to Athenry TFI local link; when in Q4 is it expected to be up and running; and if he will make a statement on the matter. [52762/23]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport.
The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally. The NTA also has national responsibility for integrated local and rural transport, including TFI Local Link services and delivering the Connecting Ireland Rural Mobility Plan.
In light of the NTA's responsibilities for the rollout of services under the Connecting Ireland Rural Mobility Plan, including in County Galway, I have referred your question to the NTA for direct reply to you. Please advise my private office if you do not receive a reply within ten working days.
37. Deputy Paul Murphy asked the Minister for Transport when he anticipates that the inner orbital BusConnects routes will be rolled out; and if he will make a statement on the matter. [52843/23]
View answer38. Deputy Paul Murphy asked the Minister for Transport when he anticipates that A spine and F Spine of BusConnects will be rolled out; and if he will make a statement on the matter. [52844/23]
View answerI propose to take Questions Nos. 37 and 38 together.
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. In both of those areas there have been significant developments since this Government came into office, with last year's publication of a new Sustainable Mobility Policy and its action plan providing strong policy support to the continued expansion and enhancement of bus services. I am also delighted to say that this strong policy support has been backed up by increased levels of Exchequer funding, which is supporting the roll-out of initiatives such as BusConnects Dublin.
BusConnects Dublin is a transformative programme of investment in the existing bus system providing better bus services to more people. The BusConnects Dublin programme brings together all areas of bus investment identified in the Greater Dublin Area Transport Strategy, including enhanced and new bus infrastructure, investment in fleet and service enhancements such as higher frequency and new routes serving a wider catchment.
The Network Redesign for the entire Dublin network is being rolled out over 11 phases. The roll out of the Network Redesign began in 2021 with the launch of the first two phases – the H-Spine (Howth/Malahide to City Centre) in June and the C-Spine (Lucan/Celbridge to Ringsend via City Centre), in November 2021. Phase 3 was launched in May 2022. It consisted of two Northern Orbital Routes (N4 Blanchardstown to Point Village and N6 Finglas to Howth Junction). Phase 4, the G-Spine and Route 60 (Ballyfermot/Liffey Valley/Red Cow to the Docklands via city centre) was launched in October 2022. The NTA launched Phase 5a – the Western Orbitals in June 2023 and Phase 5b - the Southern Orbitals launched in November 2023. The roll out of the Network Redesign will continue in the coming years subject to funding and driver availability.
Noting the NTA's responsibility in relation to the specific routes mentioned, I have referred the Deputy's questions to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.
39. Deputy Violet-Anne Wynne asked the Minister for Transport the total bill of damages to public transport infrastructure with respect to rioting in Dublin city centre on the evening of 23 November 2023; and if he will make a statement on the matter. [52889/23]
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, and for the planning and development of public transport infrastructure.
In light of the Authority's responsibility in this area, I have forwarded the Deputy's query in relation to the total bill of damages to public transport infrastructure with respect to rioting in Dublin City centre on the evening of 23 November 2023 to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.
40. Deputy Joe McHugh asked the Minister for Finance to clarify the current Revenue Commissioners guidelines for the VAT 58 rebate for farmers on certain farm equipment such as feed bins, milk bulk tanks, automatic calf feeders, milking parlour equipment, automatic scrapers, etc., where farmers are being refused a rebate on such items; and if he will make a statement on the matter. [52591/23]
View answerThe VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In accordance with the EU VAT Directive, farmers can elect whether or not to register for VAT in respect of their farming business.
I understand that farmers who register for VAT have an entitlement to reclaim VAT on costs incurred in relation to their agricultural business. A farmer who has elected to register for VAT and charges VAT on their supplies can claim a deduction for VAT incurred on costs that are used for the purposes of their taxable supplies. A VAT registered farmer would be entitled to reclaim VAT incurred on farm equipment such as feed bins, milk bulk tanks, automatic calf feeders, milking parlour equipment, and automatic scrapers.
Alternatively, farmers can remain unregistered for VAT purposes, and opt for the Flat Rate Farmer’s Scheme. This scheme is a long-standing arrangement under EU and national VAT law that allows farmers who remain unregistered for VAT purposes to be compensated on an overall basis for the VAT incurred on their purchases of goods and services. It allows such farmers to charge and retain a “flat-rate addition” onto the amount that they charge for the agricultural goods and services they supply in the course of their farming business. The flat-rate addition is calculated as a percentage of the amount payable to the farmer and is based on the commercial agreements between the farmer and customer. The scheme is designed to reduce the administrative burden on farmers and allows them to remain outside the normal VAT system, thereby avoiding the obligations of registration and returns.
Unregistered farmers may also be able to avail of a VAT refund on certain expenses allowed for under the Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012 (S.I. No. 201/2012) (“VAT refund order”). The VAT refund order allows for refunds to be claimed on outlay incurred on: the construction, extension, alteration or reconstruction of a farm building or structure; on fencing, draining and reclamation of farmland; and on the construction, erection, or installation of qualifying equipment for the micro-generation of electricity for use in a farm business. Outlay for other purposes, such as on the acquisition of feed bins, milk bulk tanks, automatic calf feeders, milking parlour equipment, and automatic scrapers do not come within the scope of the refund order.
I am advised by Revenue that where the installation of feed bins, milk bulk tanks, automatic calf feeders, milking parlour equipment, and automatic scrapers requires the alteration or reconstruction of a farm building or structure, the corresponding outlay has been allowed in certain circumstances. Each claim is assessed on its own merits.
41. Deputy Patricia Ryan asked the Minister for Finance the number of taxpayers in County Kildare who stand to benefit from the USC reduction as provided for in budget 2024; and if he will make a statement on the matter. [52632/23]
View answerAs part of Budget 2024, I introduced a personal income tax package to the value of €1.3 billion in 2024 and €1.5 billion in a full year.
The budget tax package is built around 3 key pillars: changes to tax credits, the standard rate band and USC, and the Government has sought to use each of these levers to spread the benefit of the available package as effectively as possible.
With regard to income tax, the main tax credits (personal, employee and earned income) will be increased by €100 to €1,875 and the standard rate band will be increased by €2,000 to €42,000 for single persons with commensurate increases for married couples and civil partners.
As the Budget focussed on tackling child poverty, it also increased the home carer tax credit by €100 to €1,800, the single person child carer credit by €100 to €1,750 and the incapacitated child carer tax credit by €200 to €3,500.
Additionally Budget 2024 contained the largest USC package since 2016 with a cost of €350 million in 2024. The 4.5% rate of USC was decreased by 0.5% to 4.0% and the ceiling for the 2% rate of USC was increased by €2,840 from €22,920 to €25,760. The increase in the 2% ceiling will ensure that with the increase in the National Minimum Wage from €11.30 to €12.70 per hour, a full time worker earning the minimum wage will remain outside the higher rates of USC. Furthermore, the reduced rate of USC concession for full medical card holders was extended for a further two years until the end of 2025.
To answer the Deputy’s specific question, I am advised by Revenue that a total of 1.6 million taxpayer units will benefit from the USC measures announced in Budget 2024. A taxpayer unit counts jointly assessed couples as one unit. However, I am further advised by Revenue that this estimate is provided using Revenue’s micro-simulation income tax model, Tax Modeller, and while this model uses taxpayer unit level data, estimates broken down by taxpayer location are not generated as part of the modelling process. Therefore, a county by county breakdown of the number of taxpayer units that will benefit from the USC measures announced in Budget 2024 is not available.
42. Deputy Catherine Murphy asked the Minister for Finance the amount paid in late payment interest payments for goods and services provided to his Department in each of the years from 2016 to date in 2023; and separately, the top five highest late interest payments made in each of those years, and the service and goods supplier that received the payments, in tabular form. [52646/23]
View answerThe European Communities (Late Payment in Commercial Transactions) Regulations 2012 provide that interest shall be payable in respect of a late payment.
The Regulations, which apply equally to the public and private sector, provide an entitlement to interest if payment, in respect of a commercial transaction, is late. With effect from 1 July 2023, the late payment interest rate is 12% per annum. The late payment interest rate varies and this rate does not apply for the entirety of the period to which this response relates.
The Regulations also provide that where late payment interest falls due in respect of a payment, in addition to this amount, the supplier is also automatically entitled to 'compensation for recovery costs'. The compensation for recovery costs is set as follows - €40 if late invoice is of a value of less than €1,000, €70 if late invoice is of value between €1,000 and €10,000 and €100 if late invoice is of a value of over €10,000.
|
Year |
Total PI and Compensation Applied |
|
2023 |
€534.17 |
|
2022 |
€3,822.90 |
|
2021 |
€1,167.31 |
|
2020 |
€221.64 |
|
2019 |
€387.26 |
|
2018 |
€1,450.20 |
|
2017 |
€1,924.55 |
|
2016 |
€2,399.95 |
Top 5
|
Year |
Supplier |
Penalty Interest and Compensation Amount |
|
2023 |
Institute of Public Administration |
€186.90 |
|
|
Proplyon |
€104.70 |
|
|
MMI Fibre Packaging LTD |
€78.73 |
|
|
Munchie Box |
€42.35 |
|
|
Club Travel |
€40.66 |
|
|
|
|
|
2022 |
Behaviour & Attitudes |
€1,132.95 |
|
|
AllPro Security Sevices Ltd |
€258.83 |
|
|
OECD Paris |
€102.74 |
|
|
CCI Media Europe |
€75.75 |
|
|
Bryan S Ryan Ltd |
€73.23 |
|
|
|
|
|
|
|
|
|
2021 |
Mazars |
€290.32 |
|
|
EDI Factory t/a Celtrino |
€162.87 |
|
|
Mazars |
€107.06 |
|
|
Premier Signs |
€79.68 |
|
|
Storage Systems |
€70.97 |
|
|
|
|
|
2020 |
Craigmore |
€98.27 |
|
|
Paul Martin Communications |
€41.52 |
|
|
Essentra Packaging Ireland Ltd |
€41.01 |
|
|
James Boylan Safety |
€40.84 |
|
|
|
|
|
2019 |
Accent Facilities Ltd |
€68.98 |
|
|
Accent Facilities Ltd |
€64.84 |
|
|
James Boylan Safety |
€46.29 |
|
|
IACT |
€46.09 |
|
|
Ely Wine Bar |
€40.89 |
|
|
|
|
|
2018 |
Essentra Packaging Ireland Ltd |
€82.08 |
|
|
Europus |
€72.37 |
|
|
Christopher Mee & Associates Ltd t/a CMSE |
€72.03 |
|
|
Bunzl Cleaning & Safety Supplies |
€70.91 |
|
|
Bunzl Cleaning & Safety Supplies |
€70.91 |
|
|
|
|
|
2017 |
Essentra Packaging Ireland Ltd |
€87.67 |
|
|
Essentra Packaging Ireland |
€81.07 |
|
|
Innovation Value Institute Services |
€76.14 |
|
|
The Alex |
€74.68 |
|
|
Christopher Mee & Associates Ltd t/a CMSE |
€73.93 |
|
|
|
|
|
2016 |
Eir |
€87.96 |
|
|
Xerox |
€83.48 |
|
|
Cenad |
€77.54 |
|
|
Evros |
€77.23 |
|
|
Three Ireland |
€76.67 |
43. Deputy Michael Healy-Rae asked the Minister for Finance the reason are farmers debarred from benefitting from reliefs if they have solar panels on their farms (details supplied); and if he will make a statement on the matter. [52699/23]
View answerSection 89 of the Capital Acquisitions Tax Consolidation Act 2003 (CATCA 2003) provides for a relief from capital acquisitions tax (CAT) for gifts and inheritances of agricultural property where certain conditions are met. Where the relief applies, it operates by reducing the market value of qualifying assets by 90%, such that CAT is payable on the reduced value (after allowing for any unused group threshold amount).
The term agricultural property is defined in the legislation as:
• Agricultural land, pasture and woodland situate in the EU and crops, trees and underwood growing on such land;
• Farm houses, farm buildings and mansion houses which are of a character appropriate to the lands occupied with such buildings;
• Farm machinery, bloodstock and livestock on such agricultural land; and
• Entitlements to farm payments under EU Regulations now called Basic Payment Scheme/Greening Payment Scheme (BPS).
To qualify for the relief, the beneficiary of a gift or inheritance of agricultural property must qualify as a farmer, as defined in the legislation.
The legislation also requires that at least 80% of the gross market value of the property to which a person is beneficially entitled in possession on the valuation date and after taking the gift or inheritance consists of agricultural property.
In addition, the beneficiary (or a lessee where the beneficiary leases the agricultural land) must actively farm the agricultural land on a commercial basis for at least half of his or her normal working time for a period of at least six years after receiving the gift or inheritance.
Finance Act 2017 amended section 89 of CATCA 2003 to allow land on which solar panels have been installed to qualify as agricultural land for the purposes of the relief subject to certain conditions. Thus, the legislation now provides that land on which solar panels have been installed will be regarded as agricultural land for the purposes of agricultural relief, and the individual will meet the active farmer test, provided the solar panels are installed on no more than 50% of the total area of the agricultural land concerned and the remaining land is actively farmed for a period of at least 6 years after receiving the gift or inheritance.
The amendment was made in recognition of the then Government’s commitment to facilitate the development of solar energy projects in Ireland and the potential role of farmland in achieving this, and to allow land leased for solar panels to be classified as qualifying agricultural activity under certain conditions.
While introducing the amendment, it was important that sight was not lost of the fundamental principle which underpins agricultural relief policy, namely to support the inter-generational transfer of family farms and to encourage succession planning. Therefore, a key aspect of this relief is to ensure that it is targeted at land which is actively farmed.
Consequently, to facilitate the above policy objectives, the amendment included a condition that in order to be classified as qualifying agricultural activity, the total area under lease for solar should not exceed 50% of the total area of agricultural land. The condition addresses any potential disincentive to leasing land for solar panels, while also preserving the integrity of this CAT relief.
