Written Answers Nos. 258-272
259. Deputy Bernard J. Durkan asked the Minister for Finance if a primary medical certificate will issue in the case of a person (details supplied) who suffers from a multiplicity of health issues; and if he will make a statement on the matter. [55256/23]
View answerThe Disabled Drivers & Disabled Passengers Scheme provides relief from VRT and VAT on an adapted car, as well as an exemption from motor tax and an annual fuel grant.
The Scheme is open to severely and permanently disabled persons as defined as those who meet one of the below medical criteria, as a driver or as a passenger and also to certain organisations. In order to qualify for relief, the applicant must hold a Primary Medical Certificate issued by the relevant Principal Medical Officer (PMO) or a Board Medical Certificate issued by the Disabled Driver Medical Board of Appeal. Certain other qualifying criteria apply in relation to the vehicle, in particular that it must be specially constructed or adapted for use by the applicant.
An applicant must satisfy at least one of the following medical criteria, in order to obtain a Primary Medical Certificate:
• be wholly or almost wholly without the use of both legs;
• be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;
• be without both hands or without both arms;
• be without one or both legs;
• be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;
• have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.
These criteria are set out in the Finance Act, 2020.
In the event that a PMC is not granted by the relevant PMO an appeal may be made to the independent Disabled Drivers Medical Board of Appeal (DDMBA).
At an appeal hearing the Board reviews the decision by a HSE PMO and determines if an appellant does, or does not meet, one of the six medical criteria. Only if an appellant meets one of the six eligibility criteria will the Board issue a Board Medical Certificate.
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.
260. Deputy Ivana Bacik asked the Minister for Finance if he will report on the number of renters who have claimed the renter's credit to date; and if he will make a statement on the matter. [55325/23]
View answerThe Rent Tax Credit, as provided for in section 473B of the Taxes Consolidation Act 1997 (TCA 1997), was introduced by the Finance Act 2022 and may be claimed in respect of qualifying rent paid in 2022 and subsequent years to end-2025.
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.
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 6 December 2023, over 323,077 Rent Tax Credit claims have been made by 274,667 taxpayer units consisting of:
(i) 201,882 taxpayer units that made claims for 2022 only,
(ii) 48,410 taxpayer units that made claims for both 2022 and 2023,
(iii) 24,375 taxpayer units that made claims for 2023 only.
261. Deputy Brian Stanley asked the Minister for Finance the percentage of tax debt written off by the Revenue Commissioners (end of active pursuit of payment) in 2020, 2021 and 2022 was related cases handled by the Tax Appeals Commission. [55330/23]
View answerI am advised by Revenue that the figures requested cannot be provided within the timeframe for responding to this question. However, I understand that Revenue will supply any relevant data to the Deputy once available.
262. Deputy Brian Stanley asked the Minister for Finance the total value of cases determined by the Tax Appeals Commission in 2020, 2021 and 2022; the outcome of those cases; how many the Commission determined were won by the Revenue Commissioners; and how many that were won by the appellant. [55331/23]
View answer263. Deputy Brian Stanley asked the Minister for Finance the total value of cases determined by the Tax Appeals Commission in 2020, 2021 and 2022; and the total value of tax that the Revenue Commissioners collected from those cases in 2020, 2021 and 2022. [55332/23]
View answerI propose to take Questions Nos. 262 and 263 together.
I am advised by Revenue that the figures requested in respect of tax collected cannot be provided within the timeframe for responding to this question. However, I understand that Revenue will supply any relevant data to the Deputy once available.
I am informed by the Tax Appeals Commission (TAC) that it does not separately record the detail of the findings arrived at for each determination issued as to whether it was in favour of or against the taxpayer concerned. The Appeal Commissioners issue determinations based on the facts presented to them and the application of the relevant legislation pertaining to the appeal.
All determinations are published on the Commission’s website in accordance with Section 949AO of the Taxes Consolidation Act 1997 and can be viewed by any member of the public. Each determination details the findings of each appeal and if it was in favour or against the taxpayer concerned. In addition to this, a searchable database of all published determinations from 2016 is also available on the website which provides a brief summary of the determination topic and legislation referred to within each determination.
However, in order to assist the Deputy with his questions, a review of all determinations issued in 2020 to 2022 was conducted by the TAC and the following tables provide an outline of the results therein:
No. of Determinations issued from 2020*
|
Year |
In favour of Taxpayer |
In favour of Revenue |
Total |
|
2020 |
44 |
127 |
171 |
|
2021 |
35 |
95 |
130 |
|
2022 |
35 |
155 |
190 |
|
Total |
114 |
377 |
491 |
Quantum of Determinations issued from 2020*
|
Year |
In favour of Taxpayer Quantum |
In favour of Revenue Quantum |
Total Quantum** |
|
€m |
€m |
€m |
|
|
2020 |
592 |
18 |
610 |
|
2021 |
23 |
420 |
443 |
|
2022 |
127 |
165 |
292 |
|
Total |
742 |
603 |
1,345 |
Please note that some determinations were partly successful for taxpayers. In these cases, for record purposes, the appeal was recorded as in favour of the party that received the greater benefit.
The “quantum in dispute” figure should be viewed as an estimate and may differ from the quantum recorded by the Revenue Commissioners on the following basis:
• The Commission initially records the quantum of tax in dispute as the figure included in the notice of appeal submitted by the appellant. This may differ to the amount recorded by the Revenue Commissioners,
• The quantum recorded by the Commission may also vary from that recorded by the Revenue Commissioners because:
• The amount under appeal may be amended in Revenue’s records where an aspect of the appeal is settled or withdrawn but the Commission may be unaware of the settlement or withdrawal.
• The parties may agree with respect to lead appeals on a particular issue that only a certain number of cases are forwarded to the Commission.
• The original quantum of tax under appeal may be modified post filing of the notice of appeal (i.e. where an aspect of the appeal is settled or withdrawn),
• The parties may disagree in relation to the precise quantum of tax in dispute,
• The monetary value of an appeal is not always calculable (e.g. in appeals where the rate of tax is in dispute; where the quantum in dispute represents a refusal of loss relief; with respect to deductions; with respect to EU custom duties or in appeals in relation to the refusal of Tax Clearance Certificates).
• In addition, there are a very small number of appeals which are determined and then due to the circumstance of a vacated appeal commissioner and the statutory right of the parties to request a rehearing, the appeal is re-opened for rehearing.
264. Deputy Jennifer Murnane O'Connor asked the Minister for Finance the estimated full-year yield if the excise duty on a packet of 20 cigarettes were increased by 35 cents. [55372/23]
View answerI am advised by Revenue that information in relation to a wide range of potential changes to tax and duty rates is set out in the Ready Reckoner provided on the Revenue website at the following link:
www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx.
The Ready Reckoner includes, on page 25, estimates for the additional yield from changes in duties on cigarettes. These estimates assume pro-rata increases in other tobacco products.
265. Deputy Jennifer Murnane O'Connor asked the Minister for Finance the number of cars sold with an open market selling price above €50,000, €75,000, €100,000 and €120,000 in 2022 and to date in 2023, in tabular form. [55380/23]
View answerI am advised by Revenue that the number of category A vehicles registered for Vehicle Registration Tax (VRT) with an open market selling price (OMSP) across each of the price ranges requested for 2022 and to 31 October 2023 are provided in the table below. “Category A” includes cars and minibuses with a passenger capacity of not more than 8 persons.
|
OMSP range € |
2022 |
2023* |
|
50,000 - 74,999 |
16,044 |
23,074 |
|
75,000 - 99,999 |
3,058 |
3,591 |
|
100,000 - 119,999 |
623 |
1,279 |
|
120,000 + |
488 |
899 |
*1 January to 31 October 2023.
266. Deputy Jim O'Callaghan asked the Minister for Finance whether registered charities can be permitted to rent residential units without being subject to vacant home tax; and if he will make a statement on the matter. [55405/23]
View answerAs the Deputy is aware, Vacant Homes Tax (VHT) is provided for in Part 22B of the Taxes Consolidation Act 1997 (TCA). It aims to increase the supply of homes for rent or purchase to meet demand. 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. VHT operates on a self-assessment basis.
Certain properties are excluded from the tax including those which are the subject of a relevant tenancy for a period of at least 30 days in a chargeable period. A relevant tenancy is one between unconnected parties at market rent where the tenancy is registered with the Residential Tenancies Board. In addition, the tax will not apply to properties that are exempt from LPT for the year in which the chargeable period ends. For example, if an exemption from LPT has been claimed for 2023, with the result that no LPT is payable for that year, then the property will be excluded from the scope of vacant homes tax for the chargeable period 1 November 2022 to 31 October 2023.
An exemption from LPT exists in respect of exemptions in respect of the following:
• properties used by a charity or public body providing special needs accommodation;
• properties owned by charities for recreational services.
Any property which is eligible for these exemptions is not within scope of the VHT.
There are also a number of exemptions available in respect of VHT itself. This includes an exemption for a chargeable period where a property was actively marketed for rent where the rent sought for the property does not exceed market rent, and there are no conditions attaching to the tenancy which are unreasonable or designed to impede or disrupt a genuine tenancy of the property being agreed.
If a chargeable person is claiming an exemption for VHT they must file a VHT return and retain and submit all supporting documentation to Revenue if required. Failure to do so may result in penalties as provided for in Part 22B of the TCA.
While there is no specific VHT exemption for charities, any charity who rents residential units will likely be exempt or excluded from the tax if they meet the conditions attaching to one of the exemptions.
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.
267. Deputy Catherine Murphy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the names of taxi companies currently on the Office of Government Procurement multi-supplier framework to provide taxi services to public bodies. [54480/23]
View answerThe Framework Agreement is for the provision of Taxi Services in the Greater Dublin Area (counties Dublin, Kildare, Wicklow, Meath and Louth). There are four (4) Service Providers (Framework Members) appointed to the Multi-Supplier Framework.
1. Mytaxi Network Ireland T/A Free Now
2. NXT Taxis Ltd
3. Net Global Taxis Ltd T/A LYNK
4. VIP Taxis and Courier Services Ltd.
To note - V.I.P. Taxis & Courier Services Ltd was fully acquired by North Dublin Cabs 2000 Limited and is now a subsidiary of North Dublin Cabs 2000 Limited.
A Framework Contract Novation process is ongoing.
268. Deputy Rose Conway-Walsh asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the total amount of the public sector pay bill which is recouped directly through income tax and USC; and if he will make a statement on the matter. [54591/23]
View answer269. Deputy Rose Conway-Walsh asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if a one percent pay increase was introduced across the public sector, what would be the estimated cost; what percentage of that amount would be recouped directly through income tax and USC; and if he will make a statement on the matter. [54592/23]
View answerI propose to take Questions Nos. 268 and 269 together.
Budget 2024 set out a gross Exchequer pay bill of €24.8 billion for 2024, which is approximately one third of Gross Current Expenditure.
The total public service pay bill, including Local Authorities is estimated to be €26.8 billion in 2024. Based on this, the estimated cost of a 1% increase in the public service pay bill is approximately €268m.
With regard to the percentage amount that would be recouped directly through taxation, each employee's tax, PRSI and USC treatment is an individual matter. Tax policy is a matter for the Minister for Finance.
Budget 2024 documentation which is available at www.gov.ie/en/campaigns/budget/ includes detailed distributional analysis of the tax measures announced in the Budget. The distributional analysis incorporates tables demonstrating the impact of the Budget changes in respect of income tax, PRSI and USC on various household types, including public servants, single persons, married couples with and without children.
270. Deputy Catherine Murphy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he has engaged with the Minister for Social Protection in respect of the way in which post-1995 retired gardaí are processed in the context payments issued to them; and if he will clarify the determination applied retired gardaí that they are considered to be a jobseeker for their entitlement. [54716/23]
View answerAs the Deputy may be aware, I have overall policy responsibility in relation to public service occupational pension schemes payable to retired public servants.
For all new entrants to the public service (including members of An Garda Síochána) on or after 6 April 1995 (the date of introduction of full social insurance for public servants who now pay Class A PRSI) and before 1 January 2013 (the date of introduction of the Single Public Service Pensions Scheme) pension payment comprises of three components:
1. A Public Service Occupational Pension payable by the public service employer;
2. Social Insurance benefit(s) payable, subject to eligibility, by the Department of Social Protection (DSP) and;
3. Where the Social Insurance benefit payable does not equate to the full rate of State Pension Contributory (SPC), an occupational supplementary pension may be payable by the public service employer subject to an individual meeting eligibility criteria.
An occupational supplementary pension seeks to make up the difference between the occupational pension which would have been payable had that pension not been integrated, and the occupational pension in payment when combined with any Social Insurance Benefits in payment. The payment of an occupational supplementary pension is not automatic and is subject to an individual meeting the following criteria:
• The retired public servant is not in paid employment;
• The retired public servant, due to no fault of their own, fails to qualify for Social Insurance benefit(s) or qualifies for a benefit at less that the value of the SPC; and
• The retired public servant must have reached minimum pension age or retired on grounds of ill-health.
The second condition is important to ensure no duplication of payments from public funds. To verify this condition, prior to payment of the Occupational Supplementary Pension, a retired public servant must engage with the DSP and obtain proof that they have exhausted any relevant benefits for which they may be eligible under the social insurance system. The rules surrounding qualifying for a Social Insurance benefit are a matter for the DSP.
My Department is aware that there are some issues concerning the procedures for qualifying for the payment of an Occupational Supplementary Pension and we are liaising with the DSP and other key stakeholders to review the processes involved and establish if a more efficient and streamlined approach is possible.
271. Deputy Sean Fleming asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if the OPW can provide information (details supplied) in respect of flood plains; and if he will make a statement on the matter. [54745/23]
View answerThe Flood Risk Management Plans (FRMPs) were published in May 2018 and identified more than 100 flood relief schemes to be further developed for implementation. The related Flood Maps set out, for the first time, the predictive extent of the exposure to flood risk in each of the 300 communities assessed. These maps indicate areas that may be prone to flooding under different event scenarios (including for 1 in 100 year and 1 in 1000 year events), and may be of use to planners, emergency response leads, developers, and other sectors, including people concerned about flood risk. The maps are available on www.floodinfo.ie.
In addition to the identified schemes, a number of further schemes were also found to be technically feasible, but their estimated costs were considered to marginally exceed their long-term benefits, making them not economically viable based on the level of assessment of the Catchment-based Flood Risk Assessment and Management (CFRAM) Studies.
The FRMPs included the recommendation to undertake a review of these potential schemes to confirm in greater detail the likely viability of a scheme for each community. Mountrath was included as an Area for Further Assessment (AFA). OPW are currently undertaking a viability review for the town, the results of which are expected in early 2024.
The Minor Flood Mitigation Works and Coastal Protection Scheme is also available to Local Authorities to undertake minor flood mitigation works or studies to address localised fluvial flooding and coastal protection problems within their administrative areas. The works to be funded are carried out under Local Authority powers and ongoing maintenance of the completed works is the responsibility of the relevant Council. Under the scheme, applications are considered for projects that are estimated to cost not more than €750,000 in each instance. Funding of up to 90% of the cost is available for approved projects. Applications are assessed by the OPW having regard to the specific economic, social and environmental criteria of the scheme, including a cost benefit ratio and having regard to the availability of funding for flood risk management. Full details of this scheme are available: www.floodinfo.ie/minor-works/.
Since 2009, OPW has approved funding under this Scheme of circa €490,738 for County Laois. Included in this figure and of particular note is that, in 2023, Laois County Council were approved funding of €58,500 for the removal of deadwood/debris and pruning of trees that are causing restrictions on approximately 6.5km of the White Horse River from Mountrath town.
272. Deputy Cormac Devlin asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the key policy achievements realised and new initiatives taken by his Department during 2023; and if he will make a statement on the matter. [54792/23]
View answerDuring 2023, the staff of my Department have worked collaboratively on a wide range of policies and initiatives to deliver on the strategic goals set out in the Department's Statement of Strategy 2023-2025 to drive the delivery of better public services, living standards and infrastructure for the people of Ireland under three key strategic goals: Enhancing Governance; Building Capacity; and Delivering Effectively.
In addition to the Strategy implementation, my Department continues to safeguard the sustainability of public expenditure. This includes the strategic management of well-targeted and sustainable public spending and the negotiation and allocation of €95.9 billion of funding for 2023.
Some of the main policy achievements this year include:
• The publication of the 2023 – 2027 Open Data Strategy to promote transparency and innovation in Ireland.
• The publication of the Better Public Services Strategy, a new Strategy to 2030 for the Public Service, and development of associated Action Plan for Designing Better Public Services.
• Establishment of National Communication Committee for Cohesion Policy Funds, RRF and BAR.
• Launch of €1.1bn PEACEPLUS cross-border EU programme.
• Launch of Ireland’s two 2021-27 ERDF programmes – total value €850m.
• Launch of EPPM ICT finance and claim administration system for 2021-27 ERDF and other EU funds.
• Operational arrangements for NRRP put in place and first payment request submitted.
• Department input into European Semester and other EU matters and representation on EU interdepartmental groups.
• Budget 2024 delivered within parameters set by Government and negotiated in Summer Economic Statement.
• Delivery of Mid-Year Expenditure Report.
• Publication of Spending Review 2023 papers.
• Commencement of amended Protected Disclosures Act and publication of statutory guidance to assist public bodies in handling protected disclosures made to them under the Act.
• Establishment of the Office of the Protected Disclosures Commissioner.
• Enactment of the Regulation of Lobbying and Oireachtas (Allowances to Members) Amendment Act 2023.
• Publication of the Report of the Review of Ireland’s Statutory Framework for Ethics in Public Life.
• Central Government Accounting Standards (CGAS) and Central Government Accounting Manual (CGAM), priority standards and manuals ready for issue and publication.
• Successful delivery of a number of significant reforms to Public Works Contracts to address uncertainty and risk in response to continuing challenges in the construction market.
• Improving the risk/reward balance of public works contracts through the introduction of caps on liability and reform of the price variation mechanisms to encourage a greater level of competition for public works tenders.
• Price Variation Workbooks have been prepared to support contracting authorities in calculating price adjustments due to inflation.
• New Cost Control Templates incorporating the International Cost Management Standard (ICMS) to allow benchmarking and reporting of construction project cost and carbon. The new version, ICMS 3, provides a way of presenting capital and whole life costs in a consistent format.
• Publication of Circular 05/2023: Initiatives to assist SMEs in Public Procurement.
• Publication of updated Public Procurement Guidelines for Goods and Services.
• New eForms (digital public procurement notices) made available for use on eTenders.
• Collaboration with the Department of the Environment, Climate and Communications on the development of the Green Public Procurement Strategy and Action Plan.
• Publication of the Government Chief Information Officer Base Registry and Date Reuse Survey Report.
• Establishment of Communications and Engagement Committee and Data Safeguarding and Transparency Committee for the Data Governance Board.
• 9 Data Sharing Agreements (DSAs) completed the governance process under the Data Sharing Governance Framework
• Publication of 2023 Annual Report for the Data Governance Board.
• Publication of online DSA Register which provides details of all DSAs prepared (16) under the DSGA, along with Board recommendations on each.
• Publication of DSGA Model Data Sharing Agreement Template.
• S.I. exempting the Strategic Banking Corporation of Ireland (SBCI) as a public body under the Data Sharing & Governance Act 2019 (DSGA).
• S.I. Order to Delegate Allocation and Issuing of UBI to the Revenue Commissioners under the DSGA.
• Development of Online National Single Information Point for the EU DGA (on Public Service Data Catalogue platform).
• Development of an Online API Catalogue (on Public Service Data Catalogue platform).
• Publication of Digital for Good: Ireland’s Digital Inclusion Roadmap to help make Ireland one of the most digitally inclusive States in the EU.
• The publication of Menopause in the Workplace Policy Framework for the Civil Service to commit all Civil Service employers to recognise the impact of menopause and actively support all employees who are affected.
• Publication of a Domestic Violence and Abuse Policy for the Civil service, which sets out statutory entitlements to domestic violence leave and other employment supports for civil servants.
• Providing appropriate funding for a whole of Government response to meeting our climate ambitions and Housing for All targets.
The Deputy may also wish to note that further details in relation to policy achievements in 2023 will be set out in my Department's Annual Report 2023, which will be published in Quarter 2 2024.
A broad range of information and updates about the Department's key policy areas are published on its section of the gov.ie website at the following link:
www.gov.ie/en/organisation/department-of-public-expenditure-and-reform/.
