Written Answers Nos. 219-238
219. D'fhiafraigh Deputy Éamon Ó Cuív den Aire Airgeadais cén céatadán de bhuiséad fógraíochta 2023 na gcomhlachtaí poiblí a thagann faoi scáth a Roinne atá caite go dtí seo i mbliana ar fhógraíocht a dhéanamh sna meáin Ghaeilge agus an bhféadfadh sé a dheimhniú go mbainfidh na comhlachtaí sin amach roimh dheireadh na bliana an céatadán 5% a leagtar sios in Acht na dTeangacha Oifigiúla (Leasú), 2021; agus an ndéanfaidh sé ráiteas ina thaobh. [56015/23]
View answer221. D'fhiafraigh Deputy Éamon Ó Cuív den Aire Airgeadais cén céatadán de bhuiséad fógraíochta 2023 na gcomhlachtaí poiblí a thagann faoi scáth a Roinne atá caite go dtí seo i mbliana ar fhógraíocht i nGaeilge agus an bhféadfadh sé a dheimhniú go mbainfidh na comhlachtaí sin amach roimh dheireadh na bliana seo an céatadán 20% a leagtar sios in Acht na dTeangacha Oifigiúla (Leasú), 2021; agus an ndéanfaidh sé ráiteas ina thaobh. [56051/23]
View answerI propose to take Questions Nos. 219 and 221 together.
Tá an teolas thíos curtha ar fáil ag na comhlachtaí Stáit atá faoi scáth mo Roinne a chomhlíonann an sainmhíniú ar chomhlacht poiblí, mar atá sainmhínithe faoi Achtanna na dTeangacha Oifigiúla, a thabhaigh caiteachas fógraíochta laistigh den amlíne sonraithe.
Tuigenn an Banc Ceannais an fheagracht atá air maidir le fógraíocht faoi Acht na dTeangacha Oifigiúla agus tá sé gníomhach le na chinntiú go gcomhlíonfaidh sé na dualgais sin. Beidh an Banc Ceannais ag ullmhú tuairisce ina leith sin dó 2023 ag deireadh na bliana seo. Cuirfidh an Banc Ceannais an teolas seo ar fáil don Choimisinéir Teanga mar atá leagtha amach d’réir dlí, níl an teolas are fad curtha le chéile fós. Chuirfidh an Banc Ceannais an teolas cuí ar fháil don teachta in am tráth.
Deimhníonn an tOmbudsman Seirbhísí Airgeadais agus Pinsean gur i nGaeilge a bhí 21% dá phostálacha meán sóisialta in 2023. Deimhníonn an tOmbudsman Seirbhísí Airgeadais agus Pinsean gur chaith siad 12% dá chaiteachas fógraíochta ar an nGaeilge. Tabhair do d’aire, le do thoil, gur ar ardáin na meán Gaeilge a rinneadh an fhógraíocht ar fad ar íocadh as Gaeilge.
Deimhníonn Gníomhaireacht Bainistíochta an Chisteáin Náisiúnta go mbainfidh amach a cuid oibleagáidí de bhun Alt 6 d’Acht na dTeangacha Oifigiúla (Leasú), 2021 faoi dheireadh 2023. Go dtí seo, tá 24% do fograíocht an Gníomhaireacht Bainistíochta an Chisteáin Náisiúnta i nGaeilge agus íocadh agus/nó fabhraíodh 4.6% dá caiteachas fógraíochta ar fhógraíocht a rinneadh i nGaeilge trí na meáin Ghaeilge in 2023.
Don bhliain 2023 go dtí seo, chaith Oifig an Ard-Reachtaire Cuntas agus Ciste 57% dá caiteachas fógraíochta sa Ghaeilge. Bainfidh an Oifig an t-íosmhéid 20% atá leagtha síos in Acht na dTeangacha Oifigiúla (Leasú), 2021, amach. Don bhliain 2023 go dtí seo, chaith Oifig an Ard-Reachtaire Cuntas agus Ciste 14% dá caiteachas fógraíochta sna meáin lán-Ghaeilge. Foilsíodh an fhógraíocht ar fad eile i mBéarla agus i nGaeilge. Bainfidh an Oifig an t-íosmhéid 5% atá leagtha síos in Acht na dTeangacha Oifigiúla (Leasú), 2021, amach.
Deimhníonn Oifig na gCoimisinéirí Ioncaim go bhfuil 36% dá bhfógraíocht I nGaeilge in 2023. Bhí 5% dá gcaiteachas fógraíocht in 2023 ar na meáin Ghaeilge.
Bhí caiteachas iomlán de 5.01% ar na meáin aGaelach agus bhí 42% ar fhógraíocht I nGaeilge ag feachtais mhargaíochta bliantúil an Chorparáid Baincéireachta Straitéiseach na hÉireann (CBSC) do 2023. Comhlíonfaidh CBSÉ na riachtanais atá leagtha amach in Acht na dTeangacha Oifigiúla (Leasú), 2021.
220. D'fhiafraigh Deputy Éamon Ó Cuív den Aire Airgeadais cén céatadán de bhuiséad fógraíochta a Roinne do 2023 atá caite go dtí seo i mbliana ar fhógraíocht a dhéanamh i nGaeilge agus an bhféadfadh sé a dheimhniú go mbainfear amach roimh dheireadh na bliana an céatadán 20% a leagtar síos in Acht na dTeangacha Oifigiúla (Leasú), 2021; agus an ndéanfaidh sé ráiteas ina thaobh. [56033/23]
View answerNíl aon bhuiséad ag mo Roinnse le haghaidh fógraíochta, agus ní raibh aon chaiteachas fógraíochta ag an Roinn in 2023.
222. Deputy Michael Ring asked the Minister for Finance if he will review recent changes to the flat rate VAT scheme, which allowed unregistered farmers to reclaim VAT on certain expenditure on farm investments, in view of the impact this is having on TAMS applicants; and if he will make a statement on the matter. [56073/23]
View answer223. Deputy Michael Ring asked the Minister for Finance the number of VAT reclaims (details supplied) for unregistered farmers that have been refused in each of the past twelve months; to confirm the number of claims that have been allowed; and if he will make a statement on the matter. [56074/23]
View answer224. Deputy Michael Ring asked the Minister for Finance if he will introduce a statutory instrument to ensure that fixtures which are an integral part of a farming structure as eligible for a refund under the flat rate VAT scheme; and if he will make a statement on the matter. [56076/23]
View answerI propose to take Questions Nos. 222 to 224, inclusive, together.
I 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 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 their farming business costs (such as feed bins, milk bulk tanks, automatic calf feeders, and milking parlour equipment, etc.), and this should be done through their normal VAT returns.
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. As part of Finance Bill 2023, the flat-rate addition for farmers will reduced from 5.0% to 4.8%, with effect from 1 January 2024. The rate is reviewed every year in line with the EU Directive and the new 4.8% will continue to achieve full compensation for farmers under the flat rate scheme. There have been no further changes to the flat rate scheme.
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 is a historic derogation allowed under EU VAT law and Ireland is prohibited from extending the order to allow refunds for VAT incurred on the acquisition of fixtures. There is no provision in the EU VAT Directive to introduce a Statutory Instrument to allow for VAT refunds on the acquisition of fixtures used for farming structures.
The VAT refund order allows for refunds to be claimed on outlay incurred on:
(i) the construction, extension, alteration or reconstruction of a farm buildings or structures;
(ii) the fencing, draining and reclamation of farmland; and
(iii) the construction and/or installation of qualifying equipment for the purpose of micro-generation of electricity for use in a farm business.
Outlay incurred for other purposes, such as the acquisition of feed bins, milk bulk tanks, automatic calf feeders, milking parlour equipment is not permitted under the Order.
I am advised by Revenue that where the installation of certain equipment (such as the items listed above) 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. Claims that do not meet the conditions of the refund order cannot qualify for a refund of the VAT.
I am advised by Revenue that the scheme operates on a self-assessment basis, with claims submitted via Revenue’s Online Service (ROS) E-Repayments or MyAccount. Where a claim is subject to review, Revenue may return the claim to the claimant for further information. Claims can be fully approved, fully rejected, or partially approved where individual invoices within a claim may be refused. The following table gives the number of claims approved and rejected by month in 2023.
|
Month |
No. of claims approved |
No. of claims rejected |
|
Jan-23 |
3,801 |
168 |
|
Feb-23 |
2,637 |
88 |
|
Mar-23 |
3,017 |
156 |
|
Apr-23 |
2,474 |
99 |
|
May-23 |
2,224 |
69 |
|
Jun-23 |
2,699 |
102 |
|
Jul-23 |
2,296 |
52 |
|
Aug-23 |
2,784 |
107 |
|
Sep-23 |
2,642 |
96 |
|
Oct-23 |
3,707 |
186 |
|
Nov-23 |
4,311 |
235 |
|
December 2023* (to 11/12/23) |
1,115 |
39 |
|
Total |
33,707 |
1,397 |
A claim may be fully rejected for numerous reasons including, but not limited to, the following: submitted under an incorrect PPSN, outside of 4-year VAT claim period, invoices submitted relate to items which do not qualify under the order, claimant has another trade and is above the threshold for VAT registration and incorrect supplier tax number provided. In certain circumstances, the customer may resubmit a corrected claim, which will form part of the approved claim statistics above.
In addition, a portion of a claim may be rejected at invoice level within the claim. Invoices may be rejected for numerous reasons including, but not limited to, the following: invoice details are lacking mandatory information, some items on the invoice are not payable under the order or invoices are being claimed in the incorrect period. In certain circumstances where an invoice has been rejected, the claim may be resubmitted with corrected claim details and subsequently form part of the approved claim statistics above. Alternatively, the claimant may resubmit the invoice with an adjusted VAT amount removing non-allowable items. Refusals of non-allowable items within a claim or invoice happen at line level and are not identifiable within Revenue’s systems and therefore statistics relating to specific items cannot be provided.
Revenue is obliged to administer this scheme in line with the relevant Order, providing flexibility where possible within the confines of the legislation. Any claimant aggrieved by a decision in relation to their claim may appeal directly to the Tax Appeals Commission (TAC) within 30 days of issue of that decision.
225. Deputy Cian O'Callaghan asked the Minister for Finance if the National Asset Residential Property Services has been transferred to the LDA; the number of residential units held by NARPS; the value of these properties; the number of these properties currently in social housing leasing arrangements; and if he will make a statement on the matter. [56090/23]
View answerAs the Deputy is aware, NARPS was created by NAMA to acquire housing units for long term lease to Approved Housing Bodies and Local Authorities. Following a review of NAMA in 2019, as required under Section 227 of the NAMA Act, NAMA was directed to retain NARPS in permanent state ownership.
‘Housing for All’ includes a commitment to agree the process for the transfer of NARPS from NAMA to the Land Development Agency (LDA). In line with this commitment, it was agreed in principle that the transfer will take place by way of a legislative amendment to the LDA Act, subject to Government and Oireachtas approval.
The timeline for the transfer of NARPS to the LDA is therefore subject to the approval and timing of legislative amendments to the LDA Act 2021. I remain mindful of the timeline of the ultimate dissolution of NAMA by the end of 2025 and my Department will continue to engage with the Department of Housing to progress this transfer.
NAMA’s Annual Report and Financial Statements for 2022 show that the NARPS portfolio had a fair value of €325m at 31 December 2022. The NARPS portfolio currently contains 1,366 properties. These are all owned by NARPS and are leased directly to approved housing bodies and local authorities under standardised lease terms. The relevant local authority / approved housing body manages the onward leasing of the properties; NAMA / NARPS does not deal directly with individual tenants.
Overall, NAMA has delivered a total of 2,985 residential properties for social housing to date. These figures do not include those units delivered under Part V arrangements on NAMA-funded residential developments.
226. Deputy John Lahart asked the Minister for Finance the main policy achievements of his Department since 27 June 2020; and if he will make a statement on the matter. [56109/23]
View answerSince the formation of the Government on 27 June 2020 the Department of Finance has delivered a number of policy achievements which include;
Budget 2021, 22, 23 and 24
The unforeseen challenges of Ukraine, the ongoing recovery from the pandemic and the continuing fallout from Brexit were addressed from a position of strength with record levels of employment and a budget surplus.
Covid 19 related support schemes
The range of unprecedented proactive and pro-cyclical interventions to support the economy during the pandemic, all of which were made possible by the prudent management of the public finances in the pre-Covid years.
International Tax Reform
The agreement reached by Ireland with approximately 140 other jurisdictions in 2021 represents an important step towards resolving the issues brought about by the digitalisation of the economy and is intended to provide certainty for multinational enterprises whose business models are so important for the Irish economy. There are two pillars to this agreement. The EU Minimum Tax Directive will be implemented through the Finance (No.2) Bill 2023 making good on Ireland’s commitment to deliver Pillar Two of the OECD agreement. Ireland welcomed the publication of the Multilateral Convention (MLC) by the OECD, demonstrating the substantial progress made on all aspects of Pillar One. I look forward to the opening of the MLC for signature in due course.
Retail Banking Review
Government approved the publication of the Retail Banking Review in 2022 and the implementation of its 34 recommendations, which are now Government policy. A key issue identified by the Retail Banking Review was access to cash, both the ability to withdraw and deposit cash, and a number of recommendations address this. There is a dedicated team in place working on this issue that is currently developing legislation and preparing heads of bill, which I expect to bring to Government for approval to draft shortly.
Another related issue was a recommendation for the Department to lead on the development of a National Payments Strategy (NPS) in 2024 that will take account of the changing landscape and determine how best to adapt to it as per the terms of reference I published in June this year. The NPS will also take account of the EU legislative landscape including the shortly to be adopted instant payments regulation and the proposals on payment services, the digital euro and legal tender. The NPS is also looking at how to tackle fraud domestically and the acceptance of cash by both the private and public sectors. A public consultation will be issued shortly.
Funds Sector Review
A review of the Funds Sector commenced in 2023. “Funds Sector 2030: A Framework for Open, Resilient & Developing Markets” is a wide ranging review of an important part of the financial services sector, both in Ireland and globally. A public consultation has been conducted and the review is due to report in Summer 2024.
Ireland for Finance Strategy
Action Plan 2023, the first action plan under the Update to Ireland for Finance strategy, was launched in March 2023 and contains 12 priority action measures. Priority themes are sustainable finance and digital finance and fintech.
In addition to these highlights, the Department has worked collaboratively on achieving positive results across the Divisions on policies in Economics, Climate Finance, EU and International Affairs and Financial Services. More details on these achievements are available in the Department’s annual reports for 2020, 2021 and 2022 and are available on the gov.ie site. These provide more information on initiatives such as Insurance reform, the selling down of the State ownership in Bank of Ireland, PTSB and AIB and the Credit Union policy review as well as on annual events, such as the National Economic Dialogue.
Work will shortly commence on the Department’s 2023 annual report which will be published and available on the gov.ie website. Further detail on the strategic framework that underpins my Department’s policy objectives for the years 2023 to 2025 is available in the Department of Finance Statement of Strategy 2023-2025 on the gov.ie site.
227. Deputy Brendan Smith asked the Minister for Finance if he will review the unfair decision to exclude parents of students studying outside this jurisdiction from the rental tax credit, as this and other measures were introduced to ease the cost-of-living pressures; and if he will make a statement on the matter. [56188/23]
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.
In relation to the question of parents paying for their children who are studying abroad and in a tenancy outside the State, the purpose behind the rent tax credit, introduced as a temporary measure, is to assist as part of the overall response to the accommodation shortage in the private rented residential sector in Ireland. More specifically, the aim is to provide some financial assistance to renters in that particular sector who may face high rental costs and who do not receive any other housing supports from the State. As such, the eligibility criteria for the credit specify that the rental property concerned must be a residential property located in the State.
Full details of the conditions that apply are set out in the relevant Tax and Duty Manual (Part 15-01-11A) available on the Revenue website at the following link:
www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/land-and-property/rent-credit/index.aspx .
As the Deputy will appreciate, in designing tax reliefs, there is always a balance to be struck between providing support to as many people as possible consistent with the overall policy intention behind the measure and ensuring that there is an appropriate degree of control in the management of limited Exchequer resources.
I have no plans, at present, to propose changes to this element of the credit nor to provide specific tax relief in respect of accommodation costs for students pursuing further or higher education outside of the State.
228. Deputy Rose Conway-Walsh asked the Minister for Finance further to Parliamentary Question No. 95 of 5 December 2023, to provide a breakdown of the number of non-tax resident landlords by jurisdiction of residency according to their form 11 tax return in each year since 2016; and if he will make a statement on the matter. [56202/23]
View answerI am advised by Revenue that the number of non-resident taxpayers who declared rental income on the Form 11 for the years 2016-2021, broken down by their country of residence and their income source (residential or commercial properties), is as set out in the tables below.
2021 Residential
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
6,945 |
|
United States |
2,958 |
|
Australia |
2,278 |
|
Canada |
667 |
|
United Arab Emirates |
621 |
|
Germany |
482 |
|
Spain |
476 |
|
France |
408 |
|
Switzerland |
359 |
|
New Zealand |
269 |
|
Netherlands |
231 |
|
Singapore |
225 |
|
Hong Kong |
187 |
|
China |
174 |
|
Belgium |
173 |
|
Italy |
168 |
|
Portugal |
164 |
|
Saudi Arabia |
162 |
|
Qatar |
138 |
|
Sweden |
116 |
|
Other |
2,058 |
|
Total |
19,259 |
2021 Commercial
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
1,069 |
|
United States |
447 |
|
Australia |
182 |
|
Germany |
73 |
|
Canada |
50 |
|
Portugal |
49 |
|
Italy |
39 |
|
United Arab Emirates |
37 |
|
France |
33 |
|
New Zealand |
32 |
|
Spain |
30 |
|
Hong Kong |
26 |
|
Switzerland |
26 |
|
China |
19 |
|
Israel |
16 |
|
Malta |
14 |
|
Netherlands |
14 |
|
Belgium |
13 |
|
Luxembourg |
13 |
|
Saudi Arabia |
11 |
|
Other |
173 |
|
Total |
2,366 |
2020 Residential
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
7,016 |
|
United States |
3,024 |
|
Australia |
2,301 |
|
Canada |
684 |
|
United Arab Emirates |
634 |
|
Germany |
467 |
|
Spain |
442 |
|
France |
387 |
|
Switzerland |
318 |
|
New Zealand |
255 |
|
Netherlands |
229 |
|
Singapore |
229 |
|
Hong Kong |
188 |
|
Saudi Arabia |
178 |
|
Belgium |
175 |
|
China |
160 |
|
Italy |
145 |
|
Qatar |
142 |
|
Portugal |
133 |
|
Luxembourg |
119 |
|
Other |
2,085 |
|
Total |
19,311 |
2020 Commercial
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
1,083 |
|
United States |
468 |
|
Australia |
175 |
|
Germany |
74 |
|
Canada |
57 |
|
Italy |
44 |
|
United Arab Emirates |
40 |
|
Spain |
35 |
|
New Zealand |
34 |
|
Portugal |
32 |
|
France |
29 |
|
Switzerland |
24 |
|
Hong Kong |
22 |
|
China |
18 |
|
Israel |
18 |
|
Netherlands |
15 |
|
Saudi Arabia |
15 |
|
Luxembourg |
13 |
|
Malta |
12 |
|
Qatar |
12 |
|
Other |
185 |
|
Total |
2,405 |
2019 Residential
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
7,112 |
|
United States |
3,061 |
|
Australia |
2,321 |
|
United Arab Emirates |
706 |
|
Canada |
686 |
|
Germany |
490 |
|
Spain |
417 |
|
France |
405 |
|
Switzerland |
314 |
|
Singapore |
234 |
|
Netherlands |
231 |
|
New Zealand |
231 |
|
Saudi Arabia |
192 |
|
Hong Kong |
185 |
|
Belgium |
170 |
|
Qatar |
160 |
|
China |
146 |
|
Italy |
142 |
|
South Africa |
138 |
|
Portugal |
118 |
|
Other |
2,125 |
|
Total |
19,584 |
2019 Commercial
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
1,158 |
|
United States |
480 |
|
Australia |
189 |
|
Germany |
68 |
|
Canada |
62 |
|
United Arab Emirates |
50 |
|
Italy |
45 |
|
Spain |
36 |
|
New Zealand |
31 |
|
Portugal |
28 |
|
France |
26 |
|
Switzerland |
26 |
|
Hong Kong |
23 |
|
Netherlands |
19 |
|
Malta |
17 |
|
China |
16 |
|
Israel |
15 |
|
Saudi Arabia |
15 |
|
Luxembourg |
13 |
|
Qatar |
13 |
|
Other |
211 |
|
Total |
2,541 |
2018 Residential
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
6,936 |
|
United States |
2,974 |
|
Australia |
2,284 |
|
United Arab Emirates |
694 |
|
Canada |
634 |
|
Germany |
476 |
|
France |
381 |
|
Spain |
370 |
|
Switzerland |
287 |
|
New Zealand |
234 |
|
Singapore |
221 |
|
Netherlands |
211 |
|
Saudi Arabia |
204 |
|
Hong Kong |
161 |
|
Belgium |
157 |
|
Qatar |
150 |
|
South Africa |
139 |
|
Italy |
133 |
|
China |
127 |
|
Portugal |
101 |
|
Other |
2,017 |
|
Total |
18,891 |
2018 Commercial
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
1,174 |
|
United States |
494 |
|
Australia |
195 |
|
Germany |
70 |
|
Canada |
64 |
|
United Arab Emirates |
49 |
|
Spain |
46 |
|
Italy |
39 |
|
New Zealand |
29 |
|
France |
28 |
|
Switzerland |
26 |
|
Portugal |
24 |
|
Hong Kong |
22 |
|
Netherlands |
20 |
|
Saudi Arabia |
17 |
|
China |
16 |
|
Malta |
16 |
|
Belgium |
14 |
|
Luxembourg |
12 |
|
Israel |
11 |
|
Other |
211 |
|
Total |
2,577 |
2017 Residential
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
6,243 |
|
United States |
2,686 |
|
Australia |
2,116 |
|
United Arab Emirates |
651 |
|
Canada |
580 |
|
Germany |
406 |
|
France |
354 |
|
Spain |
297 |
|
Switzerland |
259 |
|
New Zealand |
219 |
|
Saudi Arabia |
203 |
|
Singapore |
190 |
|
Netherlands |
169 |
|
Belgium |
134 |
|
Qatar |
134 |
|
South Africa |
134 |
|
Hong Kong |
129 |
|
Italy |
120 |
|
Sweden |
89 |
|
China |
88 |
|
Other |
1,842 |
|
Total |
17,043 |
2017 Commercial
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
1,254 |
|
United States |
483 |
|
Australia |
218 |
|
Canada |
71 |
|
Germany |
66 |
|
United Arab Emirates |
56 |
|
Italy |
35 |
|
Spain |
35 |
|
New Zealand |
28 |
|
France |
26 |
|
Hong Kong |
25 |
|
Switzerland |
24 |
|
Netherlands |
21 |
|
Portugal |
20 |
|
Saudi Arabia |
19 |
|
China |
17 |
|
Belgium |
16 |
|
Malta |
14 |
|
Israel |
13 |
|
Luxembourg |
13 |
|
Other |
226 |
|
Total |
2,680 |
2016 Residential
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
5,421 |
|
United States |
2,327 |
|
Australia |
1,876 |
|
United Arab Emirates |
530 |
|
Canada |
501 |
|
Germany |
347 |
|
France |
300 |
|
Spain |
252 |
|
Switzerland |
220 |
|
New Zealand |
214 |
|
Saudi Arabia |
187 |
|
Singapore |
181 |
|
Belgium |
174 |
|
South Africa |
135 |
|
Hong Kong |
126 |
|
Qatar |
121 |
|
Italy |
113 |
|
Sweden |
103 |
|
China |
74 |
|
Luxembourg |
72 |
|
Other |
1,598 |
|
Total |
14,872 |
2016 Commercial
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
1,527 |
|
United States |
624 |
|
Australia |
280 |
|
United Arab Emirates |
96 |
|
Canada |
89 |
|
Germany |
73 |
|
France |
51 |
|
Spain |
49 |
|
New Zealand |
39 |
|
Italy |
36 |
|
Saudi Arabia |
35 |
|
Netherlands |
31 |
|
Switzerland |
28 |
|
Hong Kong |
24 |
|
Belgium |
23 |
|
China |
23 |
|
South Africa |
20 |
|
Luxembourg |
16 |
|
Qatar |
16 |
|
Malta |
15 |
|
Other |
312 |
|
Total |
3,407 |
229. Deputy Michael Lowry asked the Minister for Public Expenditure, National Development Plan Delivery and Reform his views on the measures being considered to address the pension concerns of post-1995 Garda members, specifically regarding the requirement to register as job seekers for nine months for pension eligibility, and the restrictions on post-retirement part-time work affecting their supplementary pension; if he will clarify what reforms, if any, are planned to alleviate these issues and uphold the dignity of these public servants; and if he will make a statement on the matter. [55899/23]
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.
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 Department of Social Protection and other key stakeholders to review the processes involved and establish if a more efficient and streamlined approach is possible.
My Department understands that this is a live issue and appreciate the concerns raised by members of An Garda Síochána and their representative bodies and the matter is under active consideration.
In relation to part-time employment, where an individual in receipt of an occupational supplementary pension takes up employment, for example, for one day, the supplementary pension would cease for that one day only and will be payable for the other 4 working days in the week, similar to how an entitlement to Jobseeker’s Benefit is treated. Therefore, taking up paid employment for one day in the week/year would not cause an occupational supplementary pension fully. The occupational supplementary pension would not be payable for that one day of paid employment. My officials have confirmed this policy with the Department of Justice.
230. Deputy Rose Conway-Walsh asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will provide the number of public servants servicing on State boards since 2006 in an independent capacity; and if he will make a statement on the matter. [55910/23]
View answerI wish to advise the Deputy that a deferred reply will be issued to her in respect of this Parliamentary Question, in line with Standing Order 51(1)(b).
231. Deputy Rose Conway-Walsh asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the number of people employed in the Office of the Ombudsman and the number of each grade; and if he will make a statement on the matter. [55911/23]
View answerThe Office of the Ombudsman is funded as part of the Vote for the Office of the Ombudsman (Vote 19). The activities of the Ombudsman represent one of the programmes making up the overall Vote (the others are Commission for Public Service Appointments, Office of the Protected Disclosures Commission, Office of the Information Commissioner, Commissioner for Environmental Information and the Standards in Public Office Commission).
The table shows details of staff who are directly assigned to the Ombudsman function of the organisation and the total number of staff in the organisation as a whole. The Ombudsman function staffing figures do not include staff in the shared services area of the Office of the Ombudsman, who provide an extensive range of support services to the Ombudsman function.
|
GRADE |
Ombudsman Function Staffing |
Total Staffing Vote 19 |
|
ASG |
0 |
1 |
|
PO |
1 |
8 |
|
APO |
22 |
60 |
|
HEO |
8 |
19 |
|
AO |
1 |
9 |
|
EO |
11 |
31 |
|
CO |
9 |
17 |
|
TCO |
2 |
2 |
|
Services Officers |
0 |
2 |
|
Total |
54 |
149 |
The staffing support provided to Ombudsman includes the following:
- Provision of ICT services
- Provision of Finance services
- Human Resources services
- Facilities Management services
- Provision of in-house legal support
- Provision of in-house communications services
- Reception/Service officers
- Procurement Support
- Data Governance/Protection Support
- FOI support
232. Deputy Rose Conway-Walsh asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the estimated cost of setting up a specific role for the Office of the Ombudsman in relation to public procurement based on five higher grade staff members; and if he will make a statement on the matter. [55912/23]
View answerThe extension of the remit of the Ombudsman to establish a role in relation to public procurement would firstly be a policy matter. The staffing and costing of such a mandate would be determined by the type of role and functions. It should be noted that the Ombudsman’s current general remit does cover administrative actions in the civil and public service, including those relating to procurement.
233. Deputy Rose Conway-Walsh asked the Minister for Public Expenditure, National Development Plan Delivery and Reform what percentage of the civil service office space is in purpose-built office space; the percentage of buildings converted for office use; the percentage of leased office space that is purpose-built and the share that is converted; and if he will make a statement on the matter. [55913/23]
View answerThe OPW manages a broad and diverse portfolio of over 900,000m2 of office space to accommodate the civil service nationally.
Some of this accommodation is provided in historic buildings which may have had an alternative use in the past. For example, Government Buildings in Dublin was originally designed for and occupied by the Royal College of Science. Other buildings are more varied having been designed for an alternative use, such as residential, and then subsequently extended to incorporate purpose-built offices. This can be seen in such properties as 52 St. Stephen’s Green which was built as a townhouse in 1760 but extended two centuries later with a purpose built 1970’s annex which more than quadrupled the internal office space.
At a portfolio level, the OPW does not specifically capture whether a building has been converted into office use from a previous function. However based on information available, the following figures give an indication of the OPW office building stock.
Office accommodation provided for in historic buildings (generally considered pre-1940’s are more likely to have had an alternative function) account for under 20% of the owned building portfolio and less that 1% of the leased portfolio. Of this sub-set, over 95% of these are in Dublin and are mostly in the key state properties of Dublin Castle, Phoenix Park, Marlborough Street, Custom’s House and the Government Buildings and immediate surround.
The OPW’s strategy across this historic estate is to conserve, present, interpret and promote Ireland’s Heritage estate while also accommodating the needs of Government.
234. Deputy Rose Conway-Walsh asked the Minister for Public Expenditure, National Development Plan Delivery and Reform to provide a full list of heritage sites maintained by the OPW that charge for entrance, in tabular form; and if he will make a statement on the matter. [55914/23]
View answerThe Office of Public Works (OPW) is responsible for caring, maintaining and operating the country’s most important heritage sites. The mission of OPW Heritage Services is to conserve and protect the nation’s built heritage in our care whilst providing public access, interpretation and encouraging the public to visit and engage with our Nation's heritage. A number of heritage sites have a guided visitor experience (either year round or seasonal). The sites listed below charge admission fees.
OPW sites with guided services recorded visitor numbers (ticketed and counters) of 15 million in 2022.
A full list of heritage sites maintained by the OPW that charge for entrance is provided below in tabular form.
|
SITE |
ADDRESS |
|
Altamont Gardens |
Tullow, Co.Carlow |
|
Ennis Friary |
Abbey Street, Ennis, Co.Clare |
|
Annes Grove |
Castletownroche, Co. Cork |
|
Charles Fort |
Summer Cove, Kinsale, Co.Cork |
|
Desmond Castle (French Prison) *Temporarily Closed |
Cork Street, Kinsale, Co.Cork |
|
Doneraile Court (New Experience) |
Doneraile, Co Cork |
|
Ilnacullin (Garinish Island) |
Glengarrif, Bantry, Co.Cork |
|
Donegal Castle *Temporarily Closed |
Donegal Town, Co.Donegal |
|
Glebe House and Gallery |
Churchill, Letterkenny, Co.Donegal |
|
The Casino, Marino |
Cherrymount Cresent, off the Malahide Road, Marino, Dublin 3 |
|
Dublin Castle - Self Guided Tour State Apartments |
Dame Street, Dublin 2 |
|
Dublin Castle - Guided Tour– State Apartments / Undercroft/Chapel Royal |
Dame Street, Dublin 2 |
|
Custom House Visitor Centre - Self Guided |
Custom House Quay, Dublin 1 |
|
Custom House Visitor Centre - Guided |
Custom House Quay, Dublin 1 |
|
Farmleigh |
Phoenix Park, Dublin 8 |
|
Kilmainham Gaol |
Inchicore Road, Kilmainham, Dublin 8 |
|
Rathfarnham Castle |
Rathfarnham, Dublin 14 |
|
Athenry Castle |
Athenry, Co.Galway |
|
Aughnanure Castle |
Oughterard, Co.Galway |
|
Dún Aonghasa |
Aran, Co.Galway |
|
Portumna Castle and Gardens |
Portumna, Co.Galway |
|
Patrick Pearse's Cottage (Teach an Phiarsaigh) - ICPC |
Inbhear, Rosmuc, Co.Galway |
|
Ardfert Cathedral |
Ardfert, Tralee, Co.Kerry |
|
Derrynane House, National Historic Park |
Caherdaniel, Co.Kerry |
|
Ionad an Bhlascaoid Mhóir, The Blascaod Centre |
Dún Chaoin, Baile an Fheirtéaraigh, Trá Lí, Co.Chiarraí |
|
Ross Castle |
Killarney, Co. Kerry |
|
Castletown - Self Guided |
Celbridge, Co Kildare |
|
Castletown - Guided |
Celbridge, Co Kildare |
|
Dunmore Cave |
Ballyfoyle, Co.Kilkenny |
|
Jerpoint Abbey |
Thomastown, Co.Kilkenny |
|
Kilkenny Castle - Self Guided |
The Parade, Kilkenny City, Co. Kilkenny |
|
Kilkenny Castle - New Summer offering - Guided |
The Parade, Kilkenny City, Co. Kilkenny |
|
Emo Court New Experience |
Emo, Co Laois |
|
Parke's Castle |
Fivemile Bourne, Co.Leitrim |
|
Adare Castle |
Adare, Co.Limerick – Desmond Hall |
|
Old Mellifont Abbey |
Tullyallen, Drogheda, Co.Louth |
|
Céide Fields |
Ballycastle, Co.Mayo |
|
Battle of the Boyne – Oldbridge Estate |
Battle of the Boyne (Visitor Centre), Oldbridge, Drogheda, Co.Meath |
|
Brú na Bóinne Visitor Centre (Newgrange and Knowth):- |
Donore, Co.Meath |
|
A: Visitor Centre Exhibition |
Donore, Co.Meath |
|
B: Brú na Boinne Tour |
Donore, Co.Meath |
|
C: Newgrange Only and Exhibition |
Donore, Co.Meath |
|
D: Knowth Only and Exhibition |
Donore, Co.Meath |
|
E: Newgrange Tour Outside Only |
Donore, Co.Meath |
|
Hill of Tara |
Navan, Co.Meath |
|
Trim Castle (including keep) |
Trim, Co.Meath |
|
Trim Castle (excluding keep) |
Trim, Co.Meath |
|
Clonmacnoise |
Shannonbridge, Athlone, Co.Offaly |
|
Boyle Abbey |
Boyle, Co.Roscommon |
|
Carrowmore Megalithic Cemetery |
Carrowmore, Co.Sligo |
|
Sligo Abbey |
Abbey Street, Sligo, Co. Sligo. |
|
Cahir Castle |
Castle Street, Cahir, Co.Tipperary |
|
Ormond Castle |
Castle Park, off Castle St, Carrick-on-Suir, Co.Tipperary |
|
Rock of Cashel |
St. Patrick's Rock of Cashel, Cashel, Co.Tipperary |
|
Roscrea Heritage (Castle and Damer House) and the Blackmills |
Castle Street, Roscrea, Co.Tipperary |
|
Swiss Cottage |
Kilcommon, Cahir, Co.Tipperary |
|
Reginald's Tower |
The Quay, Waterford. |
|
John F. Kennedy Arboretum |
John F. Kennedy Arboretum, New Ross, Co.Wexford |
|
Tintern Abbey |
Saltmills, New Ross, Co.Wexford |
|
Glendalough Visitor Centre |
Glendalough, Bray, Co.Wicklow |
235. Deputy Rose Conway-Walsh asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the number of people currently working in the National Investment Office; the grade of each; and if he will make a statement on the matter. [55915/23]
View answerThe National Investment Office (NIO) is part of the Climate Division in my Department and it supports the delivery of the National Development Plan.
There are currently 9 staff working within the NIO - 1 Principal Officer, 3 Assistant Principal Officers, 2 Higher Executive Officers, 2 Administrative Officers and 1 Clerical Officer.
This office is supported in relation to managing capital expenditure by staff in 6 divisions of the Department, in particular the officials working in Vote Sections who are responsible for directly monitoring the expenditure of their relevant Departments.
There is further expertise in my Department who support the delivery of the NDP and public capital projects, with 20 officials in the Construction Policy Unit and the Commercial Skills Academy of the Office of Government Procurement. This includes officials that are qualified Architects, Engineers and Quantity Surveyors.
236. Deputy Rose Conway-Walsh asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the number of people working in the Office of Government Procurement; the grade of each; and if he will make a statement on the matter. [55916/23]
View answerPlease see below table with breakdown of total number of employees by Grade in the Office of Government Procurement.
|
Grade |
No of employees |
|
Assistant Secretary |
2 |
|
Principal Officer (including Portfolio Manager) |
13 |
|
Assistant Principal (AP) |
30 |
|
Category Manager (Assistant Principal equivalent) |
23 |
|
Higher Executive Officer (HEO) |
17 |
|
Category Specialist Higher (HEO equivalent) |
64 |
|
Administrative Officer |
8 |
|
Executive Officer (EO) |
19 |
|
Category Specialist (EO equivalent) |
24 |
|
Clerical Officer (including TCO) |
36 |
|
TOTAL |
236 |
237. Deputy Pádraig Mac Lochlainn asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the reason the monument at An Grianán of Aileach, County Donegal has been closed to visitors for the past three weeks. [55926/23]
View answerThe Office of Public Works confirms that An Grianán of Aileach, County Donegal was closed on the 5th and 6th of December, 2023 for Health & Safety reasons.
The site was checked on the morning of the 5th December and due to weather conditions, including frost and ice at the entrance to the site, and in particular the fort steps, it was considered too dangerous to open.
The site was re-opened on the 7th of December, 2023 when it was deemed safe to do so.
238. Deputy Michael Lowry asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he is aware of the concerns of an organisation (details supplied) regarding the potential discontinuation of the longstanding pay/pension parity link with serving Garda members; what steps are being taken to address these concerns in light of the Building Momentum Agreement expiring on 31 December 2023; and if he will make a statement on the matter. [55927/23]
View answerAs Minister for Public Expenditure, NDP Delivery and Reform, I have overarching responsibility for public service pension policy, including in relation to pension increases in the public service.
As the Deputy may be aware, the current method of post-retirement pension adjustment for retirees of pre-existing (pre-2013) public service pension schemes is known as ‘pay parity’.
This method of pension adjustment was agreed by Government in 2017 the context of the Public Service Stability Agreement (PSSA) 2018-2020, and was extended under the successor pay agreement, Building Momentum 2021-2023, which is due to expire at the end of this year.
Under the current policy, pay increases granted under those agreements fall to be passed on to pensions awarded under pre-existing public service schemes where the salary on which the pension is based is lower than or equal to the salary of serving staff with the same grade and scale point, after the pay increase has been applied. If it qualifies, the pension is eligible for an increase to the extent that this will ensure alignment with the pay of serving staff. This means that, in general, a salary increase awarded to serving public servants will be passed through to the pensions of those persons who have retired on an equivalent grade and pay scale point.
While I have overall responsibility for pension increase policy, responsibility for implementing pension increases, where they fall due, rests with individual public service bodies and their associated pension administrator.
Pensions in payment under the Single Public Service Pension Scheme are adjusted in line with increases in the Consumer Price Index (CPI), as provided for under section 40 of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012.
As the Deputy may be aware, confidential negotiations are currently ongoing in relation to the successor to the Building Momentum agreement. These public service pay talks are attended by Trade Unions and Staff Representative Associations, who represent current public service employees.
