Written Answers Nos. 47-66
47. Deputy Brendan Griffin asked the Minister for Transport the projected annual number of visitors to the South Kerry Greenway once completed; the-up-to-date timeline for the completion of the project; and if he will make a statement on the matter. [55762/23]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to Greenways. Funding is administered through the Transport Infrastructure Ireland (TII) who, in partnership with local authorities, have responsibility for the selection and development of specific projects in each local authority area.
Noting the role of the TII in the matter, I have referred your question to that agency for a more detailed answer. If you do not receive a reply within 10 working days, please contact my private office.
48. Deputy Brendan Griffin asked the Minister for Transport the up-to-date position regarding the new M-N20 Cork to Limerick Road; if there will be a link to the N72 Mallow to Killarney Road circumventing the town of Mallow; the up-to-date timeline for the completion of the project; and if he will make a statement on the matter. [55763/23]
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. In this context, TII is best placed to advise you on the status of this project.
I can confirm that €5,000,000 has been allocated for the M20 Limerick to Cork Road scheme in 2023. The allocations for national roads for 2024 are expected to be announced in the coming weeks.
Noting the above position, I have referred your question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.
49. Deputy Brendan Griffin asked the Minister for Transport when the Listowel bypass will be open to traffic; if the project is on time and within budget; and if he will make a statement on the matter. [55764/23]
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.
I can confirm that €22,000,000 has been allocated for the Listowel Bypass scheme in 2023. The allocations for 2024 are expected to be announced in the coming weeks.
Noting the above position, I have referred your question to TII for a direct update as to the latest status of this project. Please advise my private office if you do not receive a reply within 10 working days.
50. Deputy Brendan Griffin asked the Minister for Transport the latest anticipated amount of capital underspend in his Department for 2023; and if he will make a statement on the matter. [55765/23]
View answerAs we approach year end, I am in a position to give you a detailed outline of the forecast year end for capital expenditure. The Department expects an underspend of circa 5% of the total budget of €2,622.254m for 2023. The Department has applied to carry this underspend, totalling €140.920m, into 2024 with an additional €4m being surrendered to the Exchequer as part of the transfer of functions of Shannon Heritage to Clare Co. Council. It is important to note that €137.956m in carryover from 2022 is also expected to be fully invested in 2023. This brings total forecast expenditure within the year up to circa €2.613bn.
As the Deputy will be aware, project management is complex and it is inevitable that there will be some delays to projects in any given year, given the size of the Department's budget and number and complexity of projects under its remit. The purpose of facilitating capital carryover it to allow, within reason, funding tied to delayed projects to move smoothly from one year to the next to support the flow of project investment. In this regard, my main concern is that any underspends arising in the year are minimised and that should underspends arise due to unforeseen delays in projects, that the funds associated with the projects are fully utilised via carryover.
The main areas where underspends have arisen, where carryover exceeded €10 million, are in greenways, EV grants and infrastructure, public transport infrastructure as well as ring-fenced funding for the A5 Border to Derry road. I am generally satisfied that overall, planned investments for 2023 progressed well. The carryover represents a small share of the 2023 budget investment, spread over a relatively small number of projects in different areas, when considered in the context of all the investment taking place.
51. Deputy Brendan Griffin asked the Minister for Transport if he will consider contributing to the LIS fund to enable cycling on those roads that cannot currently be cycled; and if he will make a statement on the matter. [55767/23]
View answerThe Local Government Act 2001 provides the statutory basis for the Local Improvement Scheme (LIS). Under that scheme, funding can be provided to local authorities for the construction and improvement of non-public roads (that is roads not taken in charge by local authorities) which meet the criteria set out in the Act.
In September 2017, the Minister for Rural and Community Development reintroduced dedicated funding for the LIS and is continuing to fund the scheme. In light of the significant funding being put into LIS by the Department of Rural and Community Development there are no plans for my Department to contribute to this fund to enable cycling on roads that cannot currently be cycled.
Department of Transport funding for walking and cycling infrastructure is administered through the National Transport Authority (NTA) and in the case of Greenways, Transport Infrastructure Ireland (TII). Investment in such projects in 2023 will total over €360 million. Local Authorities are free to approach either agency with proposed cycling infrastructure projects and it is the responsibility of those agencies to allocate the overall budget to each Local Authority based on projects selected for investment.
52. Deputy Brendan Griffin asked the Minister for Transport the up-to-date position regarding the N70 R561 intersection at Castlemaine, County Kerry; if traffic calming for a safer junction and pedestrian crossings will be installed; and if he will make a statement on the matter. [55768/23]
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 operation and management 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. In this context, TII is best placed to advise you.
Noting the above position, I have referred your question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.
53. Deputy Brendan Griffin asked the Minister for Transport if his Department historically received any application to have the R561 between Castlemaine and Inch, County Kerry, considered as a national secondary road; if he will provide details of any such date; and if he will make a statement on the matter. [55769/23]
View answerTo the best of my knowledge, my department has not received an application from Kerry County Council, the relevant Roads Authority, seeking the reclassification of the R561 as a national secondary road.
The classification of a national or regional road is a Ministerial responsibility under Section 10 of the Roads Act 1993. Requests to classify such a road are made in consultation with TII and consideration criteria include: the function of the road including access to towns and cities, major ports and airports; geographical regions; population centres; and tourist areas. Consideration is also given to the continuity of classification throughout the length of road, whether roads are feeder connections or links to the national road network, cross section, alignment, and structural integrity, as well as the volume of heavy commercial vehicles carried. The funding source for road improvement is not a consideration of classification of road type.
My department carries out periodic reviews of road classifications. Any proposal in relation to the R561 between Castlemaine and Inch could be considered in this context, if such an application where to be submitted by Kerry County Council.
54. Deputy Brendan Griffin asked the Minister for Transport if any proposal or plans exist to upgrade the N23 Castleisland to Farranfore road; and if he will make a statement on the matter. [55770/23]
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 operation and management 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. In this context, TII is best placed to advise you.
Noting the above position, I have referred your question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.
55. Deputy Thomas Gould asked the Minister for Transport whether he is aware that the 214 bus in Cork has been identified as the least reliable bus route in the city; the steps that are being taken to remedy this and other unreliable bus routes urgently ahead of implementation of BusConnects; and if he will make a statement on the matter. [55822/23]
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 scheduling and timetabling of these services in conjunction with the relevant transport operators.
The question raised by the Deputy in relation to the reliability of the 214 bus for Cork is an operational matter for Bus Éireann and the NTA. I have, therefore, referred the Deputy's question to Bus Éireann and the Authority for direct reply. Please advise my private office if you do not receive a reply within ten working days.
56. Deputy Thomas Gould asked the Minister for Transport whether he is aware that the 207 bus in Cork city is extremely unreliable; what is being done to remedy this and other unreliable bus routes urgently ahead of implementation of BusConnects; and if he will make a statement on the matter. [55824/23]
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 scheduling and timetabling of these services in conjunction with the relevant transport operators.
The question raised by the Deputy in relation to the reliability of the route 207 for Cork is an operational matter for Bus Éireann and the NTA. I have, therefore, referred the Deputy's question to Bus Éireann and the Authority for direct reply. Please advise my private office if you do not receive a reply within ten working days.
57. Deputy Niamh Smyth asked the Minister for Transport to review correspondence (details supplied); if he will address the issues outlined; and if he will make a statement on the matter. [55863/23]
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.
In 2023, €600,000 was allocated for the N2 Ardee to Castleblayney scheme. This project is listed in the NDP and will continue to be considered for further funding over the lifetime of the current NDP. Allocations for national roads in 2024 are expected to be announced in the coming weeks.
Noting the above position, I have referred your question to TII for a direct update as to the status of this scheme. Please advise my private office if you do not receive a reply within 10 working days.
58. Deputy Thomas Gould asked the Minister for Transport if he is aware of a report that highlights that only six buses in Cork city meet the minimum standard of reliability; the steps being taken to rectify this in advance of BusConnects; and the timeline for when people can expect a reliable bus service in Cork city. [55865/23]
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 scheduling and timetabling of these services in conjunction with the relevant transport operators.
The question raised by the Deputy in relation to the reliability of bus services in Cork City is an operational matter for Bus Éireann and the NTA. I have, therefore, referred the Deputy's question to Bus Éireann and the Authority for direct reply. Please advise my private office if you do not receive a reply within ten working days.
59. Deputy James Lawless asked the Minister for Finance the detection rates for violations (details supplied); and if he will make a statement on the matter. [55626/23]
View answerStatutory Instrument (S.I.) No. 318 of 1992, Vehicle Registration and Taxation Regulations (as amended by S.I. No. 542 of 2012) prescribes the format, lettering, dimensions, and technical specifications of registration plates that must be displayed on all vehicles used on public roads. Section 131(6), Finance Act 1992 provides that the registration number must be displayed in the format prescribed in the regulations and Section 139 of the same Act makes it an offence to display the registration plate in an incorrect manner.
I would like to draw the Deputy’s attention to a response provided by my colleague, the Minister for Justice, to Parliamentary Question, www.oireachtas.ie/en/debates/question/2023-11-30/435/, on 30 November 2023, which includes details of the number of Fixed Charge Notices issued by An Garda Síochána for offences in relation to vehicles plates.
In addition, the National Car Test (NCT), for which the Minister for Transport has policy responsibility, includes checks on the placement, format, legibility, visibility, and colour of a vehicle’s registration plates. Non-compliance with any prescribed vehicle registration plate requirement is recorded as a “major defect” under the NCT, and a vehicle displaying non-compliant registration plates will fail an NCT test until the issue is fixed.
60. Deputy Thomas Gould asked the Minister for Finance whether he will reconsider the calculation of the EWSS employer's contribution given that this was calculated based on net income unlike other jurisdictions and employers are now struggling to meet the high repayment lump sum. [55529/23]
View answer61. Deputy Thomas Gould asked the Minister for Finance whether he is aware that employers are being billed for amounts totalling over 20% of the sum they received for employees through the EWSS; and if he can make a statement explaining how this situation occurred. [55530/23]
View answer62. Deputy Thomas Gould asked the Minister for Finance the person body that an employer can contact to query their tax burden on foot of the EWSS. [55531/23]
View answerI propose to take Questions Nos. 60 to 62, inclusive, together.
Section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020 provides for the Employment Wage Subsidy Scheme (EWSS), which was an economy-wide enterprise support provided to eligible businesses in respect of eligible employees.
The administration of the EWSS was placed under the care and management of Revenue. Throughout the Scheme and since its cessation, Revenue has been carrying out a risk-focused program of compliance interventions to identify businesses that have overclaimed EWSS subsidies, to quantify the amounts overclaimed and to recoup these overclaimed subsidies. These overclaims arose, for example, in circumstances where employers had claimed subsidies in respect of periods during which they were not eligible for the Scheme.
Eligibility to EWSS was based on the employer demonstrating that its business was likely to experience a 30% reduction in turnover or orders during a specific reference period and that the disruption to business was caused by the Covid-19 pandemic. In addition, the business was required to be tax compliant.
Employees were eligible if they were in receipt of weekly gross wages between €151.50 and €1,462. Revenue’s administration of the scheme was on a self-assessment basis, with employers claiming the subsidy through their payroll submission to Revenue. The legislation also provided that employers were required to carry out a monthly review of eligibility. If employers subsequently determined they were not eligible, or they wished to voluntarily remove themselves from the scheme, they did so through their payroll submission and repaid the subsidies claimed.
I am advised by the Revenue Commissioners that no EWSS overpayments arose as a result of Revenue paying out money in excess of what was claimed meaning no lumpsum repayments arise for eligible employers. The only circumstance in which employers were required to repay EWSS is if they were not eligible to receive it.
As already noted, Revenue has been carrying out a risk-focused program of compliance interventions to identify businesses that have overclaimed EWSS subsidies, to quantify the amounts overclaimed and to recoup these overclaimed subsidies.
In most instances, agreement is reached with employers and EWSS subsidies overclaimed are recouped or the liability has been warehoused for those employers who qualified for the Debt Warehousing Scheme and who opted to have the debt warehoused. Where agreement is not reached with an employer, Revenue raises an EWSS notice of assessment and employers have the option to submit an appeal to the Tax Appeals Commission (TAC) within 30 days of the notice of assessment.
An employer can query their EWSS liability with the relevant Revenue Division dealing with the employer’s tax affairs by logging in to ROS and raising a query. They can use the “Contact Us” facility on www.revenue.ie to find the correct contact details for their query.
To date, Revenue has worked with employers to finalise 9,288 compliance interventions, relating to 8,477 employers and recouping €206.3m. This equates to 2.6% of EWSS paid to date, which highlights the high compliance rate observed by the majority of employers who participated in the Scheme. There are a further 285 compliance checks ongoing, which will be finalised in due course.
With regards to the Deputy’s question on whether I will reconsider the calculation of the employer’s contribution, I am satisfied with the conditions of the scheme and have no plans to make any retrospective amendments to it.
63. Deputy Peadar Tóibín asked the Minister for Finance the amount of tax received on all fuel and energy in the past five years. [55537/23]
View answerI am advised by Revenue that the relevant excise duty rates on fuel and electricity are published on the Revenue website at: www.revenue.ie/en/tax-professionals/tdm/excise/excise-duty-rates/energy-excise-duty-rates.pdf
I am also advised by Revenue that a breakdown of excise receipts for 2022 and prior years is available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/receipts-volume-and-price/excise-receipts-commodity.aspx.
In relation to VAT, I am further 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 provide the VAT yield on all fuel and energy related products and services using taxpayer information alone. However, using Revenue and third-party data sources, a tentative estimate of the VAT generated on fuel and energy products can be provided.
The total excise receipts for Mineral Oil Tax (MOT), Solid Fuel Carbon Tax (SFCT), Natural Gas Carbon Tax (NGCT) and Electricity Tax (ET), and an estimate of VAT receipts in respect of fuel and energy for the past five years and the year to date is provided in the table below.
|
Year |
MOT |
SFCT |
NGCT |
ET |
Estimated VAT |
Total |
|
€m |
€m |
€m |
€m |
€m |
€m |
|
|
2023* |
2,136.7 |
16.4 |
96.2 |
4.2 |
1,048 ** |
3,302 |
|
2022 |
2,220.9 |
25.9 |
94.5 |
3.5 |
1,426 |
3,771 |
|
2021 |
2,467.1 |
27.9 |
83.3 |
5.2 |
1,140 |
3,723 |
|
2020 |
2,219.7 |
23.8 |
65 |
2.1 |
925 |
3,235 |
|
2019 |
2,524.1 |
20.1 |
50.4 |
2.3 |
1,005 |
3,602 |
|
2018 |
2,518.9 |
25.3 |
50 |
2.5 |
1,079 |
3,675 |
* Provisional YTD November receipts
** VAT 2023 is estimated to end of October 2023
Revisions Note: VAT estimates for 2022 and prior years amended due to revisions to third party data.
64. Deputy Eoin Ó Broin asked the Minister for Finance the amount of electricity for which relief was claimed from the electricity tax for the years 2019-2021 for each of the categories for which relief is available, in tabular form. [55569/23]
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 relating to taxation of electricity are transposed into national legislation in Chapter 1 of Part 2 of the Finance Act 2008 (as amended). This legislation provides for the application of an excise duty, in the form of Electricity Tax, to electricity supplied to consumers in the State. The rate of Electricity Tax is currently €1.00 per megawatt hour which is one of the lowest excise duty rates on electricity across the EU.
Electricity Tax law provides for full relief for electricity supplied for certain uses and for electricity generated from renewable sources. The amounts of electricity on which relief was claimed for the years 2019, 2020 and 2021 are set out in the table below. The amounts are given in terawatt hours (TWh) where one TWh equals a million megawatt hours.
|
Relief from Electricity Tax |
2019 |
2020 |
2021 |
|
Supplied for household use |
7.6 TWh |
8.6 TWh |
8.7 TWh |
|
Generated from renewable sources |
13.5 TWh |
13.7 TWh |
14.6 TWh |
|
Produced from environmentally friendly heat and power cogeneration |
0.6 TWh |
0.2 TWh |
0.5 TWh |
|
Used for the production of electricity or in connection with such production |
0.01 TWh |
0.01 TWh |
0.01 TWh |
|
Used for combined heat and power generation |
0 |
0.00001 TWh |
0.00003 TWh |
In addition to the reliefs outlined above, which operate in the first instance by way of remission, Finance Act 2008 provides for relief from Electricity Tax for electricity used for chemical reduction, electrolytic and metallurgical processes, produced on board a boat or other craft and used under diplomatic arrangements in the State. These reliefs are operated by way of repayment. I am advised by Revenue that data on repayment claims in respect of these reliefs is not readily available.
65. Deputy Paul Donnelly asked the Minister for Finance the estimated cost if excise duty on a pint of beer and a glass of wine decreased by 15 cent with effect from 1 February 2024. [55585/23]
View answerI am advised by Revenue that the estimated first and full year costs of reducing the VAT inclusive price of a pint of beer (568ml) with an average alcohol content of 4.2% and a glass of wine (125ml) by 15 cents from 1 February 2024 is shown in the below table.
|
Period |
Beer €m |
Wine €m |
|
First Year |
105 |
87 |
|
Full Year |
116 |
108 |
This costing does not assume any behavioural change and is based on the latest available data.
The Deputy may wish to note that information on the rates associated with each of the Alcohol products that are excisable is available on the Revenue website at the following link: www.revenue.ie/en/companies-and-charities/excise-and-licences/excise-duty-rates/alcohol-products-tax.aspx
Also published on the website are the Alcohol volumes for each Alcohol product at the following link
www.revenue.ie/en/corporate/documents/statistics/excise/excise-volumes-commodity.csv
66. Deputy Michael Healy-Rae asked the Minister for Finance if he will address the case of a person (details supplied); and if he will make a statement on the matter. [55589/23]
View answerI am advised by Revenue that the 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, and this affects how VAT incurred on their inputs (such as the purchase or construction of slatted sheds) is treated.
Farmers who elect to register for VAT are obliged to account for VAT on their supplies and are entitled to claim a deduction for VAT incurred on inputs used for the purposes of their taxable supplies. Therefore, VAT-registered farmers would be entitled to reclaim the VAT incurred on slatted sheds, and this should be done through their normal VAT returns.
Alternatively, farmers can remain unregistered for VAT and opt for the Flat-Rate Farmer’s Scheme. The Scheme is a simplification arrangement permitted under the Directive. It is designed to reduce the administrative burden for farmers by allowing unregistered farmers to be compensated on an overall basis for VAT on inputs, while remaining outside the VAT system, thereby avoiding the burdens associated with registration and filing. It allows such farmers to add a percentage charge (known as the “flat-rate addition”) onto the amount they invoice VAT-registered businesses (e.g. co-ops, meat processors, etc.) whom they supply with agricultural goods and services in the course of their farming business. Unlike VAT-registered businesses, unregistered farmers are not entitled to a deduction for VAT incurred on individual inputs used in their farming business; instead, the Flat-rate Scheme permits them to charge and retain the flat-rate addition in order to compensate them, on an overall basis, for the VAT across all their inputs.
There are certain limited situations in which flat-rate farmers are specifically permitted to claim a refund of the VAT incurred by them on particular inputs. The Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012 (S.I. No. 201/2012) allows for refunds to be claimed on outlay incurred on:
- the construction, extension, alteration or reconstruction of a farm buildings or structures;
- the fencing, draining and reclamation of farmland; and
- the construction and/or installation of qualifying equipment for the purpose of micro-generation of electricity for use in a farm business.
I am advised by Revenue that on this basis, VAT incurred by flat-rate farmers on the construction of slatted sheds is repayable under the order.
