Written Answers Nos. 336-355
336. Deputy Patrick Costello asked the Minister for Finance if, given the ongoing housing crisis and the precarious nature of many renting arrangements, renters in non-registered tenancies can access the renter’s credit; and if he will make a statement on the matter. [57329/23]
View answer337. Deputy Bríd Smith asked the Minister for Finance if renters in unregistered tenancies will remain ineligible for the rent tax credit; if he will acknowledge that those in precarious rental arrangements may risk losing their tenancy if they challenge their landlord; if he will recognise that those in this position often are on low incomes and would particularly benefit from the scheme, yet based on eligibility criteria remain locked out of the scheme; if he plans to address this, in order that those who need the credit most will be included in future; and if he will make a statement on the matter. [57330/23]
View answerI propose to take Questions Nos. 336 and 337 together.
Finance Act 2022 introduced the Rent Tax Credit, which is provided for in section 473B of the Taxes Consolidation Act 1997. This is an income tax credit of up to €500 per year (or up to €1,000 for jointly assessed couples) which may be claimed in respect of qualifying rent paid in 2022 and 2023. Finance Act 2023 increased this credit to €750 per year (or up to €1,500 for jointly assessed couples) for years 2024 and 2025. Qualifying payments must be made under a tenancy.
A tenancy for this purpose is a rental arrangement which falls into one of the below categories:
1. An agreement, contract or lease which is required to be registered with the Residential Tenancy Board (RTB) under Part 7 of the Residential Tenancies Act 2004. Where a rental arrangement is of a type which is required to be registered with the RTB, the landlord must have complied with this registration obligation in order for the claimant to receive the Rent Tax Credit.
2. A licence for the use of a room, or rooms, in an individual's person’s principal private residence. Such rental arrangements are not generally required to be registered with the RTB under Part 7 of the Residential Tenancies Act 2004, and therefore availability of the Rent Tax Credit in such circumstances is not dependent on the tenancy being registered.
Consistent with category 2 above, a person renting under a tenancy which is not required to be registered with the RTB is not required to provide an RTB registration number when claiming the Rent Tax Credit.
Full details of the type of tenancies which must be registered with the RTB, and the process by which such registrations may be completed, can be found on the RTB website available at: www.rtb.ie
Responsibility for compliance with the legal obligation to register a tenancy under the Residential Tenancies Act 2004 is a matter for the RTB, and landlords should familiarise themselves with their RTB registration obligations and ensure that they have fulfilled same. Where a tenancy is registered with the RTB, claimants are requested to provide the RTB number as part of the claim process. Unregistered tenancies may be reported to the RTB’s Registration Enforcement Unit by email to enforcement@rtb.ie .
The operation of the Rent Tax Credit will continue to be closely monitored by my Department in conjunction with Revenue.
339. Deputy Sorca Clarke asked the Minister for Finance if he will enact the Illegal Israeli Settlements Divestment Bill 2023; and if he will make a statement on the matter. [1001/24]
View answerMy Department has been working with the Ireland Strategic Investment Fund (ISIF) as part of the NTMA on the most appropriate way to address the issues raised by the Illegal Israeli Settlements Divestment Bill 2023 which was brought forward by Deputy John Brady.
The engagement by my officials with relevant stakeholders including the NTMA and the Oireachtas Committee on Foreign Affairs and Defence and the work that they are doing on this issue will help the Government determine its final approach to the proposed Private Members Bill and the issues it raises.
At Dáil Second Stage on Tuesday, 16 May the Dáil agreed a 9-month timed amendment to consider the issues raised by the Bill. This was to allow for consideration of the issues raised by that Bill including alternative non-legislative based approaches or a combination of legislative and non-legislative based approaches which could achieve a similar outcome.
That timed amendment is expected to expire in mid-February 2024 and I understand it is then a matter for the Oireachtas as to how the Bill will proceed.
340. Deputy Éamon Ó Cuív asked the Minister for Finance the number of mortgage borrowers with long term mortgage arrears at the end of each year since 2000; the efforts being made, through assisting people in mortgage arrears, to reduce this number; whether it is intended to introduce new measures to achieve this in 2024; and if he will make a statement on the matter. [1004/24]
View answerThe Deputy will be aware that the Central Bank of Ireland publishes mortgage arrears statistics on a quarterly basis. These are publicly available on the Bank's webpage. I have been informed by the Central Bank of Ireland that quarterly mortgage arrears statistics have been collected since September 2009. The end year long-term arrears are provided for the years 2009 to 2022 in the table below. The 2023 end year statistics will be published by the Bank at the end of the first quarter of this year.
For the Deputy's information, the figures for 2009, 2010 and 2011 are arrears of over 180 days whereas from 2012 the number of accounts in arrears over 365 days are provided. The numbers represent accounts on primary dwelling houses in Ireland.
Number of Mortgage Accounts in Long Term Arrears
|
December 2009* |
19185 |
|
December 2010* |
31338 |
|
December 2011* |
50981 |
|
December 2012 |
50385 |
|
December 2013 |
60415 |
|
December 2014 |
57095 |
|
December 2015 |
48096 |
|
December 2016 |
42695 |
|
December 2017 |
37791 |
|
December 2018 |
35474 |
|
December 2019 |
32413 |
|
December 2020 |
30048 |
|
December 2021 |
26909 |
|
December 2022 |
22779 |
* arrears more than 180 days.
The Government is aware of the pressure that the rising interest rate environment is exerting on borrowers. Last year, I convened a meeting with lenders active in the mortgage market on 31 August. The Central Bank of Ireland, the Insolvency Service of Ireland, the Citizens Information Board and Money Advice and Budgeting Service also attended.
Following this meeting, on 6 September the Banking & Payments Federation of Ireland (BPFI)'s second phase of its Dealing With Debt campaign was launched to highlight new and existing supports available for mortgage customers.
One of the initiatives to which I would draw the Deputy's attention is the work between Credit Servicing Firms and MABS on a streamlined customer engagement framework to accelerate the agreement of sustainable repayment plans for customers in financial difficulty.
Against the current economic backdrop and in light of commitments in the Programme for Government and recent International Monetary Fund (IMF) recommendations, I have tasked officials to review the current mortgage arrears framework and an interdepartmental group has been established to review the mortgage arrears framework.
The Mortgage Arrears Group comprises representation from my Department, the Department of Justice, the Department of Housing, Local Government and Heritage and the Department of Social Protection.
The focus of the Group will be to consider the impact of the mortgage arrears framework, the current resolution options across the agencies and bodies and recommend refinements and improvements to better address the economic and social impact of mortgage arrears. The Mortgage Arrears Group has commenced its work in September 2023 and will report on its review during the second quarter of 2024.
There are already measures which the Central Bank has put in place to protect consumers who are mortgage holders. The consumer protection framework ensures that lenders are transparent and fair in all their dealings with borrowers and that borrowers are protected from the beginning to the end of the mortgage life cycle. The framework provides protections at the initial marketing/advertising stage, in assessing the affordability and suitability of the mortgage and at a time when borrowers may find themselves in financial difficulties.
The requirements put in place by the Central Bank complement the European legislative framework, including the Consumer Mortgage Credit Agreements Regulations (the ‘Mortgage Credit Regulations’).
The consumer protection framework provides the same protections for borrowers regardless of the regulated lender with whom they are dealing, be that a bank, retail credit firm (RCF) or credit servicing firm (CSF). These regulated lenders must be authorised and supervised by the Central Bank, and are subject to the full suite of relevant regulatory requirements and financial services legislation, including the Code of Conduct on Mortgage Arrears (CCMA).
The CCMA was introduced to ensure that regulated entities have fair and transparent processes in place for dealing with borrowers in or facing mortgage arrears and is part of the national policy framework of supports and protections available to assist borrowers in financial difficulties..
The CCMA sets out the process that lenders must follow when a borrower is in or facing difficulties with their mortgage payments. Due regard must be given to the fact that each case is unique and must be considered on its own merits. All cases must be handled sympathetically and positively by the regulated lender, with the objective of assisting the borrower to meet his or her mortgage obligations.
Lenders must explore all of the options for alternative repayment arrangements (ARAs) in order to determine which ARA, if any, is appropriate and sustainable for a borrower’s individual circumstances. Under the CCMA, a regulated lender may only commence legal proceedings for repossession where it has made every reasonable effort to agree an ARA with the borrower and other clear requirements are met, or the borrower has been classified as not co-operating.
The CCMA also requires lenders to establish an appeals mechanism for decisions where the lender declines to offer an ARA, where the borrower is not willing to enter into an ARA offered, or where the lender classifies the borrower as not co-operating.
343. Deputy Colm Burke asked the Minister for Finance for a breakdown of the number of seizures of illicit fentanyl by the Revenue Commissioners for each of the years 2018 to 2022 and to date in 2024, in tabular form; the estimated street value or worth of those seizures; and if he will make a statement on the matter. [1060/24]
View answer345. Deputy Colm Burke asked the Minister for Finance for a breakdown of the number of seizures of ketamine by the Revenue Commissioners for each of the years 2018 to 2022 and 2023, in tabular form; the estimated street value or worth of those seizures; and if he will make a statement on the matter. [1097/24]
View answerI propose to take Questions Nos. 343 and 345 together.
Revenue has primary responsibility for the prevention, detection, interception and seizure of controlled drugs intended to be smuggled or illegally imported into, or exported from, the State. I am advised by Revenue that its drugs interdiction strategy supports the Government’s strategic approach to the misuse of drugs under the National Drugs Strategy 2017-2025. This strategy represents a whole of Government response to drug and alcohol use in Ireland.
This Government is acutely aware of the sustained and significant damage that the importation and use of illicit drugs has on communities right across the country and that it funds organised crime. Every effort is made to combat not just the importation of illicit drugs but also firearms, ammunition and cash that inevitably accompany this very serious organised criminal activity.
Fentanyl is illegal to produce, possess, or supply under the Misuse of Drugs Act 1977 (as amended). I am advised by Revenue that no seizures of fentanyl have been recorded to date.
Ketamine is illegal to produce, possess, or supply under the Misuse of Drugs Act 1977 (as amended).
I enclose in tabular form below, the volume and estimated street value of seizures of ketamine for each year from 2018 to 2023 by Revenue:
|
Year |
No. of Seizures |
Volume (Kg) |
Value (€) |
|
2018 |
38 |
26.96 |
1,617,504 |
|
2019 |
49 |
0.43 |
25,855 |
|
2020 |
50 |
11.01 |
659,973 |
|
2021 |
77 |
25.19 |
1,511,569 |
|
2022 |
39 |
7.86 |
470,831 |
|
2023 |
28 |
41.2 |
2,471,277 |
|
Total |
281 |
112.65 |
6,757,009 |
I am advised by Revenue that it implements a risk-based approach to the discharge of its role in relation to illegal drug importations, and furthermore that Revenue utilises the latest in detection technology and methods to address the risk posed by drug smuggling. I am assured that combatting the smuggling of controlled drugs into and out of this jurisdiction is, and will continue to be, a priority for Revenue.
344. Deputy Catherine Murphy asked the Minister for Finance the estimated full cost in 2024 if the number of dogs in the Revenue Commissioners dog unit increased to 55. [1093/24]
View answerI am advised that Revenue currently operates 25 dog detector teams, including one team working on behalf of the Department of Agriculture, Food and the Marine.
The year one cost of each detector dog team is approximately €100,000. This includes the cost of a trained detector dog, salary of the handler, training for the handler with the dog, transport, and kennelling arrangements. Subsequent costs associated with each detector dog team is approximately €40,000 per annum. This includes salary, allowances, uniform, food, vet bills and other related costs.
Should the number of detector dog teams increase to 55, the estimated full cost in one year, including costs associated with 30 new teams, would be approximately €4 million.
I am advised by Revenue that the dog detector teams, although an integral element of Revenue’s compliance framework, are just one component of a suite of detection equipment and technologies deployed to target, illicit trade, smuggling and organised crime. Scan technology is deployed at all points of entry that work in tandem with the dog detector teams.
I am further advised that operational requirements regarding the deployment and use of detection technology and resources, including dog detector teams, are kept under regular review by Revenue having regard to ongoing risk assessment of smuggling and criminal activities and evolving operational needs.
346. Deputy Ivana Bacik asked the Minister for Finance the number of businesses in each county which availed of mechanisms to warehouse tax debt; the types of businesses which availed of the measure by county, in tabular form; the size of businesses which availed of the measure by county; and if he will provide a list of businesses which availed of the measure, in tabular form. [1106/24]
View answer347. Deputy Ivana Bacik asked the Minister for Finance if he will detail his engagement with the restaurant sector in respect of the warehousing of tax debt in each year since 2021; and his plans to engage with the sector in 2024. [1107/24]
View answer348. Deputy Ivana Bacik asked the Minister for Finance his plans to amend the terms of reference of the repayment of warehoused tax debt by businesses due to Covid-19 with respect to the provision of a timeline for repayment, the payment of a lump sum, and engagement with the Revenue Commissioners on the matter, respectively. [1108/24]
View answer349. Deputy Ivana Bacik asked the Minister for Finance if his Department possesses forecasting on the anticipated effect on businesses of the May 2024 deadline for repayment of warehoused tax debt with respect to job losses, future loss of tax payments, business closures and other matters; and, if so, if he will supply that forecasting. [1109/24]
View answer350. Deputy Ivana Bacik asked the Minister for Finance if he will make a statement on the anticipated effect on businesses of the May 2024 deadline for repayment of warehoused tax debt with respect to job losses, closure of businesses and any other relevant matter. [1110/24]
View answer360. Deputy Joe Flaherty asked the Minister for Finance the number of businesses that have availed of the debt warehousing scheme, by county; and the amounts owing, per county. [1486/24]
View answerI propose to take Questions Nos. 346, 347, 348, 349, 350 and 360 together.
The Tax Debt Warehousing Scheme has offered valuable and practical liquidity support to businesses during the COVID pandemic and continues to support businesses as they recover from the impacts of the pandemic and the cost of living crisis. It has assisted businesses with their cash-flow during difficult trading periods, preventing business failure.
A significant extension to the scheme, announced in October 2022, means that businesses have until 1 May 2024 to make arrangements to repay their warehoused debt. In advance of this deadline, Revenue will engage with all customers with debt in the warehouse at that time to discuss their payment options and agree a tailored phased payment arrangement in respect of their warehoused debt based on their individual circumstances. This will enable businesses secure their viability into the future while still meeting the requirements of the debt warehousing scheme, including the requirement that current liabilities are filed and paid on time.
Revenue have confirmed to me since the commencement of the debt warehousing scheme, Revenue has written on a number of occasions to businesses availing of the scheme (including the hospitality sector) providing each business with a schedule of their warehoused debt and reminding them of their obligations under the scheme to ensure they retain the warehouse benefits. In advance of 1 May 2024, Revenue will write again to all businesses with debt in the warehouse at that time, providing details of their debt and advising on the repayment options available, including agreeing tailored payment arrangements.
On an ongoing basis as part of standard debt management processes, Revenue is reminding businesses (including those in the hospitality sector) of the need to ensure current liabilities are filed and paid on time, which is a key condition of the scheme.
Since July 2023, Revenue has been directly engaging with businesses, starting with those with highest warehoused debt, to encourage them to consider their payment options, including agreeing tailored phased payment arrangements. Revenue continues to engage directly with businesses at every opportunity to outline the payment options available for the repayment of their debt and to encourage the setting up of payment plans as early as possible. In addition, Revenue will be holding informational events/webinars for business representative bodies and sectoral groups from January 2024 onwards to further raise awareness and engage with businesses with warehoused debt, particularly businesses in the SME and hospitality sectors.
In respect of engagement with the restaurant sector since 2021, I would note that, each year, in advance of the Budget, both I and the previous Minister for Finance have met with representative groups from the hospitality sector. Last year, I met with representatives of the Irish Hotels Federation, the Restaurants Association of Ireland, the Licensed Vintners Association, the Vintners Federation of Ireland and the Irish Tourism Industry Confederation. The Tax Debt Warehousing scheme was not specifically raised at this meeting. Revenue also had a meeting with the CEO of the Restaurants Association of Ireland in December 2023 in relation to the debt warehousing scheme and a webinar with the Association is scheduled for 30 January 2024.
Revenue have further advised me that their approach to the repayment of warehoused debt will be flexible to facilitate the agreement of tailored payment arrangements appropriate to business circumstances. Payment arrangements can be activated now in advance of 1 May 2024. A minimal down payment will activate the arrangement and monthly repayments can be scheduled to commence from May 2024 onwards. If there is a change in circumstances during the term of the payment arrangement, a number of additional flexibilities are available to address any payment difficulties that may arise such as options to take a payment break, deferral of next payment due, amendment to payment date and amendment to monthly payment amounts.
In summary, Revenue have indicated that they will be flexible in relation to the payment plans on warehoused debt and will work with businesses in the scheme so that they can secure the viability of their business into the future. This is subject to the key requirement that current liabilities are filed and paid on time.
Regarding the anticipated effect on businesses of the May 2024 deadline for repayment of warehoused tax debt, Revenue have informed me that no formal forecasting of the effect on businesses has been undertaken. However, Revenue will work proactively with businesses and give them every possible support in managing the repayment of their warehoused debt over a timeline that suits the circumstances of the business. Revenue has a proven track record in agreeing flexible Phased Payment Arrangements that take account of the financial circumstances of each business and their capacity to pay. These flexibilities include, as mentioned above, a reduced down payment amount to commence the payment arrangement, an extended payment duration and the availability of payment breaks and payment deferral when temporary cash flow difficulties arise during the arrangement term.
Taking the Accommodation and Food Service sector as an example, while approximately 5,600 customers in this sector have warehoused debts amounting to €268 million, it should be noted that 1,400 (25%) of these have warehoused debts of less than €100. A further 700 (13%) have warehoused debts between €101 and €1,000 and 950 (17%) have warehoused debts between €1,001 and €5,000.
Revenue have confirmed the total debt amounting to €1.747 billion is currently warehoused for 57,703 customers, of which almost 70% is for amounts less than €5,000. The bulk of the debt (€1.5 billion) is warehoused by 5,347 customers, who have outstanding balances greater than €50,000. The total debt warehoused has decreased by €1.4 billion since January 2022.
The following table outlines the number of customers and amount of debt currently in the Debt Warehouse, broken down by county.
|
County |
Customer Count |
Debt in Debt Warehouse (€m) |
|
Dublin |
16,168 |
912 |
|
Cork |
6,067 |
136 |
|
Galway |
3,233 |
85 |
|
Kildare |
2,694 |
65 |
|
Meath |
2,470 |
56 |
|
Limerick |
2,116 |
50 |
|
Wicklow |
1,980 |
40 |
|
Wexford |
1,905 |
35 |
|
Tipperary |
1,887 |
25 |
|
Donegal |
1,880 |
26 |
|
Kerry |
1,757 |
32 |
|
Louth |
1,636 |
38 |
|
Mayo |
1,539 |
25 |
|
Waterford |
1,451 |
21 |
|
Clare |
1,322 |
20 |
|
Westmeath |
1,142 |
24 |
|
Kilkenny |
1,067 |
18 |
|
Cavan |
874 |
12 |
|
Sligo |
783 |
11 |
|
Laois |
775 |
12 |
|
Monaghan |
765 |
15 |
|
Offaly |
755 |
11 |
|
Carlow |
737 |
19 |
|
Roscommon |
713 |
8 |
|
Longford |
505 |
9 |
|
Leitrim |
423 |
6 |
|
Other* |
1,059 |
36 |
|
Total |
57,703 |
1,747 |
*Other relates to specialised cases which cannot be defined on a county basis.
The following table gives the types of businesses currently availing of the Debt Warehouse scheme broken down by NACE Sector. A sectoral breakdown by county is not available.
|
Sector |
Customer Count |
|
Construction |
9,202 |
|
Wholesale and retail trade, repair of motor vehicles and motorcycles |
8,636 |
|
Professional, scientific and technical activities |
6,770 |
|
Accommodation and food service activities |
5,586 |
|
Other services |
3,529 |
|
Manufacturing |
3,118 |
|
Agriculture, forestry and fishing |
3,070 |
|
Human health and Social Work activities |
2,492 |
|
Administrative and support service activities |
2,399 |
|
Transportation and storage |
2,312 |
|
Information and Communication |
2,227 |
|
Real estate activities |
2,126 |
|
Education |
1,935 |
|
Arts, entertainment and recreation |
1,552 |
|
All other Sectors/Unknown |
1,397 |
|
Financial and insurance activities |
724 |
|
Water supply, sewerage, waste management and remediation |
198 |
|
Public administration and defence, compulsory social security |
167 |
|
Activities of households as employers; undifferentiated goods- and services-producing activities of households for own use |
128 |
|
Mining and quarrying |
76 |
|
Electricity, gas, steam and air-conditioning supply |
52 |
|
Activities of extra-territorial organisations and bodies |
7 |
|
Total |
57,703 |
Revenue’s Business Division manages enterprises with an annual turnover less than €3 million, which accounts for the majority of business taxpayers. Personal Division deals with all business entities with no trade or professional income such as trusts, charities, sporting bodies. Medium Enterprises Division deals with businesses with an annual Irish turnover of more than €3 million (but less than €190 million) as well as the subsidiaries/parents of such companies. Large Corporates Division deals with the largest companies with an annual Irish turnover of more than €190 million per annum and High Wealth Division deals with high wealth individuals.
The following table shows the size of businesses currently availing of the Debt Warehouse Scheme by reference to their assigned Division with Revenue. A Divisional breakdown by county is not available.
|
Division |
Customer Count |
|
Business |
53,416 |
|
Personal |
2,644 |
|
Medium Enterprises |
1,555 |
|
Large Corporates |
60 |
|
Large Cases – High Wealth Individuals |
28 |
|
Total |
57,703 |
The Deputies may be aware that, in accordance with Section 851A of the Taxes Consolidation Act 1997, Revenue is statutorily bound to confidentiality in respect of taxpayer information and is therefore precluded from disclosing taxpayer information. Revenue cannot, therefore, provide a list of businesses who availed of the Debt Warehousing Scheme.
351. Deputy Richard Boyd Barrett asked the Minister for Finance to investigate reports that performing loans with AIB are being transferred to debt collectors; and if he will make a statement on the matter. [1155/24]
View answerAs Minister for Finance, I am precluded from intervening in commercial and operational decisions in any particular bank, even one in which the State has a shareholding. Decisions in this regard are the sole responsibility of the board and management of the banks, which must be run on an independent and commercial basis. This independence is protected by a Relationship Framework which is a legally binding document that cannot be changed unilaterally. This framework, which is publicly available, was insisted upon by the European Commission to protect competition in the Irish market.
Not withstanding the above, officials in my department contacted AIB in relation to this matter and the bank has provided the below information:
• AIB has reduced its Non-Performing Exposure (NPE) levels from €31 billion in 2013 to €2.0bn or 3.4% of gross loans, as of September 2023. For customers in difficulty, our focus has been to put in place sustainable solutions to help them to get back on track. The Bank’s preference is to provide solutions through customer engagement on a case-by-case basis. AIB continues to support customers through a comprehensive range of forbearance solutions, and we have done so in over 150,000 cases.
• In line with regulatory requirements, European banks are obliged to classify certain loans as NPEs for a variety of reasons and it is this cohort of cases to which the question raised applies.
• They are also required to hold high and unsustainable levels of capital against NPEs. By reducing the level of NPEs it strengthens the Banks overall balance sheet, which contributes to building a more resilient and sustainable business and enhances AIB’s position to support existing and future customers, and the Irish economy.
• AIB remains committed to reaching an NPE level of c. 3% in the medium term, which is in line with European norms.
• In respect to loan sales, most of the customers included in portfolio loan sales are in substantial arrears for a protracted period of time. Performing accounts may be included in the scenario where they are cross secured with non-Performing accounts.
• Customers whose loans are included in a portfolio loan sale are afforded the same regulatory protections they had prior to the sale.
• Additionally:
• In circumstances where AIB has sought to engage with Customers over a protracted period to resolve an arrears position on their borrowings, where those efforts have been unsuccessful and where the loan is non-performing, Debt Recovery Agents are appointed by AIB to engage with these customers in arrears to seek to put in place a repayment arrangement to address their outstanding debt and arrears position.
• The types of customer debt that this approach is typically applied to relates to credit cards, personal overdrafts, hire purchase, leasing and personal & business loans.
• Debt relating to Private Dwelling House and Buy to Let mortgages are not referred by AIB to Debt Recovery Agents.
• The Debt Recovery Agents appointed by AIB are regulated by the Central Bank.
352. Deputy Pearse Doherty asked the Minister for Finance if he is aware of decision 1324TACD2021, made by the Tax Appeal Commissioners, in which a finding was made that the Revenue Commissioners had been applying the wrong test for normal residence in VRT cases; if so, when was he notified; what steps the Revenue Commissioners have taken to identify and notify any individuals who paid penalties and/or taxes that were not due as a result of the wrong test being applied, and when; what steps the Revenue Commissioners have taken to identify and notify any individuals wrongly accused of committing offences as a result of the wrong test being applied, and when; how many such individuals in total have been identified to date; and if he will make a statement on the matter. [1210/24]
View answerI am advised by Revenue that each application for exemption or relief from Vehicle Registration Tax (VRT) under the Vehicle Registration Tax (Permanent Reliefs) Regulations 1993 is considered on a case-by-case basis. Such applications may, where appropriate, include the consideration of ‘normal residence’ criteria as defined in the Regulations.
A taxpayer has the right to appeal Revenue’s decision to refuse a Transfer of Residence (TOR) exemption through Revenue’s Complaint and Review Procedures mechanism, and via the Tax Appeals Commission (TAC). Further guidance in relation to both VRT exemptions and reliefs, including TOR relief and the VRT appeals procedure can be found on the Revenue website at www.revenue.ie/en/vrt/index.aspx.
I am further advised that Revenue carefully considers all TAC determinations and is continually reviewing its processes, procedures and Tax and Duty Manuals to ensure compliance with all legislative requirements. In relation to the TAC determination concerned, Revenue confirms that it has considered all aspects of this determination, together with the guidance available to staff, and is satisfied that the printed guidance and the tests applied in determining ‘normal residence’ are appropriate and are applied in a consistent manner. In that regard, four subsequent TAC determinations on this subject have been published in Revenue’s favour in the intervening period.
Finally, Revenue confirms that all reasonable steps are taken to ensure that customers are treated fairly and consistently and with due regard to the specific facts and circumstances of each case. Notwithstanding, Revenue advises each applicant of their right to appeal should they disagree with Revenue’s decision.
353. Deputy Pauline Tully asked the Minister for Finance if there has been any change to the eligibility criteria for the primary medical certificate, or if he plans to introduce changes to the eligibility criteria. [1216/24]
View answerThe final report of the National Disability Inclusion Strategy (NDIS) Transport Working Group's review of mobility and transport supports including the Disabled Drivers and Disabled Passengers Scheme (DDS), endorsed proposals for a modern, fit-for-purpose vehicle adaptation scheme in line with international best practice that would replace the DDS, as it is no longer fit-for-purpose on any and all aspects. The proposals note this was a clear deliverable for the near future.
The NDIS Transport Working Group was chaired by Minister Anne Rabbitte and led by the Department of Children, Equality, Disability, Integration and Youth (DCEDIY).
Access to transport for people with disabilities is a multifaceted issue that involves work carried out by multiple Government departments and agencies. Under the aegis of the Department of Taoiseach officials from relevant Departments and agencies are meeting to discuss the issues arising from the NDIS report and to map a way forward. My officials are proactively engaging with this Senior Officials Group (SOG) work as an important step in considering ways to replace the DDS, as one specific personal transport response, in the context of broader Government consideration of holistic, multifaceted and integrated transport and mobility supports for those with a disability. Three meetings of the SOG have been held, in July, November and December 2023.
In that context, any further changes to the existing DDS would run counter to NDIS proposals to entirely replace the scheme with a modern, fit-for-purpose vehicular adaptation scheme.
354. Deputy Paul Kehoe asked the Minister for Finance the reason non-green projects under the SCBI growth and sustainability loan scheme are not being funded in the initial tranche of loans; and if he will make a statement on the matter. [1220/24]
View answerI am pleased to advise the Deputy that applications can be made through the SBCI Hub for funding under both the growth and sustainability elements of the Growth and Sustainability Loan Scheme (GSLS). Successful applicants will receive an eligibility code which they can provide to a participating on-lender.
AIB and Finance Ireland are currently accepting applications under both elements of the scheme, while BOI are currently prioritising applications for loans under the sustainability element. Additional on-lenders are expected to join the scheme in the coming weeks.
The GSLS makes €500 million in low-cost long term finance available to SMEs, including farmers and fishers, to facilitate strategic investment in growth and resilience, climate action and sustainability, and to increase productivity and competitiveness. Loans under the GSLS are available from €25,000 to €3 million, with up to €500,000 available unsecured.
The scheme is underpinned by a counter-guarantee from the European Investment Fund with support from the Departments of Enterprise, Trade and Employment and Agriculture, Food and the Marine.
Loans relating to the 'growth' strand will constitute up to 70% of the scheme's lending capacity, and could be directed towards investment in tangible and intangible assets, machinery and equipment, research and development, premises improvement as well as various other measures to expand businesses and improve their resilience.
At least 30% of the scheme’s lending capacity is directed towards climate action and environmental sustainability, recognising that it is crucial that SMEs, including farmers, play their part in Ireland’s sustainable transition, and demonstrating the Government’s support for this goal. Loans under this strand benefit from an additional ‘green’ interest rate discount.
355. Deputy Eoin Ó Broin asked the Minister for Finance his views on whether it is appropriate for service providers (details supplied) to charge customers a surcharge for making payments by credit or debit card. [1233/24]
View answerThe practice of payment service providers charging consumers a surcharge for making payments with credit or debit cards is prohibited under Article 62 of the second Payments Service Directive (PSD2).
PSD2 states that a payee shall not request charges for the use of a payment instrument for which interchange fees are regulated under the Interchange Fee Regulation, which includes consumer credit and debit cards. As a result, surcharges charged by service providers on a customer because they are paying via consumer credit or debit card are prohibited in Ireland. It should be noted that the prohibition on surcharging does not cover transactions with commercial cards. Where surcharges are allowed, PSD2 provides that they must be appropriate and in line with the payment service provider’s actual costs.
Article 62 of PSD2 also prohibits surcharges on payments made by direct debit or credit transfer. As a result, surcharges charged by service providers on a customer because they are paying via direct debit or credit transfer are prohibited in Ireland.
