Tuesday, 30 Jan 2024

Primary Medical Certificates

Questions (221)

Peter Burke

Question:

221. Deputy Peter Burke asked the Minister for Finance when the qualifying criteria for the primary medical certificate will be reviewed; and if he will make a statement on the matter. [4207/24]

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Written answers

Minister for Finance

The final report of the 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 TWG 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 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.

Ministerial Staff

Questions (222)

Catherine Murphy

Question:

222. Deputy Catherine Murphy asked the Minister for Finance to provide a schedule of the number of civilian drivers and Garda drivers attached to him and to Ministers of State of his Department; to provide the official work pattern for each driver and the total annual hours worked by each driver; and to indicate the number of drivers assigned to each Minister and Minister of State. [4219/24]

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Written answers

Minister for Finance

I wish to inform the Deputy that there are two civilian drivers assigned to the Minister of State. Hours of attendance for civilian drivers are fixed from time to time but amount to, on average, not less than 41 hours and 15 minutes gross per week. The working pattern for civilian drivers is seven days on and seven days off on a week-on week-off basis. Annual hours vary depending on leave arrangements but amount to, on average, not less than 1069.9 hours per annum.

In my role as Minister for Finance I do not have a civilian driver, as a Garda driver is provided by the Department of Justice. The employment conditions including working arrangements are a matter for that Department.

Tax Code

Questions (223)

Johnny Mythen

Question:

223. Deputy Johnny Mythen asked the Minister for Finance in view of the country's high inflation and high interest rates, if he will consider postponing or ditching the proposed increase in excise in both petrol of 8cpl and diesel of 6cpl due to commence on 31 March 2024; and if he will make a statement on the matter. [4257/24]

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Written answers

Minister for Finance

As the Deputy will be aware, in 2022 in light of the acute impact rising prices were having on households and business, Government provided for excise rate reductions in the order of 21, 16 and 5.4 cent per litre on petrol, diesel and Marked Gas Oil (MGO) respectively. These temporary reductions were due to end initially on 31 August 2022 but following review and monitoring of fuel prices were extended until February 2023 with a phased restoration beginning in June 2023, followed by a second restoration in September 2023. A final restoration of 8 cent on petrol, 6 cent on auto diesel and 3.4 cent on MGO was due to take place on 31 October 2023. However, in Budget 2024, I provided for a further extension until 31 March 2024 with a phased restoration legislated to occur in two final stages on 1 April 2024 and 1 August 2024. An equal amount of 4 cent per litre on petrol, 3 cent per litre on auto diesel and 1.7 cent on MGO will take place on each date.

The cost of the excise rate reductions from March 2022 until end December 2023 is over €1.1 billion and remains an ongoing cost to the Exchequer while the excise rates are reduced. While I recognise that households and business continue to face challenges, the Government must strike the appropriate balance between providing support and avoiding fuelling cyclical inflationary trends.

To note national average prices have eased considerably from highs of over €2.00 per litre which we saw in 2022. As per the Central Statistics Office Consumer Price Index, average national retail prices of auto diesel and petrol have decreased from approximately €1.85 per litre in October 2023 to approximately €1.71 per litre in December 2023. More recently the European Commission Weekly Oil Bulletin shows that the national average price as of 22 January 2024 was approximately €1.68 for both fuels. In conclusion, I have no plans to change the policy on restoration as announced in Budget 2024.

Revenue Commissioners

Questions (224)

Michael Lowry

Question:

224. Deputy Michael Lowry asked the Minister for Finance further to Parliamentary Question No. 221 of 23 January 2024, if he will provide further clarification on when the Revenue Commissioners interpretation of section 86 of the Value-Added Tax Consolidation Act 2010 changed (details supplied); when Revenue Commissioners notified farmers, accountants and tax consultants that their interpretation of section 86 of the Value-Added Tax Consolidation Act 2010 was going to change and differ considerably from the previous 12 years of interpretation; and if he will make a statement on the matter. [4270/24]

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Written answers

Minister for Finance

The VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law must comply. My reply to the Deputy’s previous question (PQ 3019/24 of 23 January 2024), explained that, in accordance with the Directive, Section 86 of the Value-Added Tax Consolidation Act 2010 provides for the Flat-rate Farmers Scheme, and that this arrangement, which is unique to the farming sector, enables farmers to choose to remain unregistered for VAT and yet be compensated on an overall basis for the VAT they incur in the course of their business, while still remaining outside the VAT system and avoiding the burden of registration and filing. I understand that the Deputy’s current query relates to refunds of VAT which are available under the Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012 (S.I. No. 201/2012) to farmers who qualify for the flat-rate arrangement set out in section 86 of the Act.

Generally, businesses that are not registered for VAT are not permitted to reclaim any VAT they incur. However, in addition to the compensation for VAT-unregistered farmers provided by the Flat-rate Scheme, Irish VAT law also permits flat-rate farmers to reclaim VAT they incur on some particular business expenditure, as set out in the 2012 Refund Order. The Refund Order is permitted under EU law, subject to certain conditions, including that its scope is not extended.

The Order allows unregistered farmers to claim refunds for VAT incurred on the following farming business expenditure:

the construction, extension, alteration or reconstruction of farm buildings or structures;

the fencing, draining or reclamation of farmland; and

the construction, erection or installation of qualifying equipment for the micro-generation of electricity for use in the farm business.

Expenditure incurred by flat-rate farmers on any other farming business inputs, such as farm equipment or machinery, does not come within the scope of the Refund Order. Farm equipment which is outside the scope of the Order would include calf feeders and milking parlour equipment about which the Deputy has previously asked. However, where the installation of farming equipment requires the alteration or reconstruction of a farm building or structure, the corresponding expenditure on the alteration or reconstruction of the building or structure including equipment or elements of equipment permanently installed in the farm building or structure may be allowed in certain circumstances. The equipment must be permanently installed in the farm building or structure and once installed, cannot be removed without causing significant damage, or destruction to the farm building or structure or to the equipment itself. Revenue have outlined already to the sector that they have demonstrated a significant amount of flexibility in relation to the administration of the Refund Order, considering the context and nature of the claims that are made, and allow, for example, VAT repayments claims for milk parlours, if part of a new-build construction.

I understand from Revenue that claims by unregistered farmers for refunds under the Order are made on a self-assessment basis. Claimants should satisfy themselves that any claim complies with the Refund Order. As is normal for self-assessed taxes and schemes, claims received are risk-assessed for review by Revenue. Each reviewed claim is assessed on its own merits. Claims that do not comply with the order cannot qualify for a refund of the VAT. Where a VAT refund is refused by Revenue, a farmer can appeal the decision to the Tax Appeals Commission, which is an independent statutory body that hears and determines appeals against assessments and decisions of the Revenue Commissioners, including decisions to refuse claims under this Refund Order.

Revenue have confirmed that they have not changed their interpretation of the law on the Refund Order. In recent times, though, their risk-assessment of claims has identified ineligible claims for the refund of VAT on various types of farm equipment, which is outside the scope of the Refund Order. Revenue’s refusal of such ineligible claims has led to queries from the farming and the farm equipment sectors.

My Department and Revenue are engaging with the farming sector to explain the situation in relation to the law and the claims process. Together they met with the ICMSA in December 2023 and the Irish Farmers’ Association (IFA) on Tuesday 23rd January 2024. At the January meeting, Revenue confirmed that refunds are available on drafting gates, hydraulic scrapers (sometimes referred to as automatic scrapers) and new-build milking parlours. It was also confirmed during this meeting that VAT refunds are not available on robotic scrapers, heat and health monitoring systems or slurry bags.

Revenue is happy to further engage with the sector in clarifying the matter and has invited the ICSMA and IFA to make submissions in this regard. Revenue will then publish updated guidance shortly, once it has received and considered those submissions.

Finally, the Deputy may wish to note that, under VAT law, it is always open to a farmer to elect to register for VAT in respect of the farming business. All VAT-registered businesses are entitled to claim a full deduction for any VAT they incur on inputs used for their business, subject to rules on deducibility. This means that farmers who elect to register for VAT are entitled to full deductibility for the VAT incurred on any farming equipment or machinery they use for the business.

Departmental Schemes

Questions (225)

Violet-Anne Wynne

Question:

225. Deputy Violet-Anne Wynne asked the Minister for Finance if he plans to amend the disabled drivers and disabled passengers scheme to allow non-blood recipients of carer's allowance to be eligible to apply for the scheme; and if he will make a statement on the matter. [4323/24]

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Written answers

Minister for Finance

The Deputy should note at the outset that the final report of the 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 TWG 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 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 the context of proposals to entirely replace the DDS scheme with a modern, fit-for-purpose vehicular adaptation scheme, I believe any further changes to this scheme would run counter to these proposals.

Flood Risk Management

Questions (226)

Brendan Griffin

Question:

226. Deputy Brendan Griffin asked the Minister for Public Expenditure, National Development Plan Delivery and Reform for urgent assistance with a matter in County Kerry (details supplied); and if he will make a statement on the matter. [3700/24]

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Written answers

Minister of State at the Department of Public Expenditure, National Development Plan Delivery and Reform

The Office of Public Works (OPW) is responsible for the maintenance of arterial drainage schemes completed under the Arterial Drainage Acts, 1945 and 1995, as amended.

The location concerned is in proximity to the Maine Arterial Drainage Scheme. Officials from the OPW South West Region, Drainage Maintenance Office, met with the landowner concerned and on foot of that meeting they are investigating if the works as described by the landowner fall under the remit of the OPW.

Local Authorities are responsible for investigating and addressing localised flooding issues in their area. Where necessary, Local Authorities may put forward proposals to relevant central Government Departments, including the OPW, for funding of appropriate measures depending on the infrastructure or assets under threat.

Under the OPW Minor Flood Mitigation Works and Coastal Protection Scheme, applications by local authorities for localised flood mitigation measures are considered for projects that are estimated to cost not more than €750,000 in each instance. Funding of up to 90% of the cost is available for approved projects. Applications are assessed by the OPW having regard to the specific economic, social and environmental criteria of the scheme, including a cost benefit ratio and having regard to the availability of funding for flood risk management. Full details of this scheme are available on www.floodinfo.ie/minor-works/ .

Electricity Supply Board

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Written answers

Minister for Public Expenditure, National Development Plan Delivery and Reform

I propose to take Questions Nos. 227, 228, 230, 233 and 237 together.

Under rule 42.4 of the scheme rules of the ESB Pension Scheme, set out in Electricity Supply Board (Superannuation) Order 2014 (S.I. No. 18/2014), the consent of the Minister for the Environment, Climate and Communications and the Minister for Public Expenditure, NDP Delivery and Reform is required for pension increases under the Scheme.

On 22 November 2023, the Secretary of the Superannuation Committee of the ESB Defined Benefit Pension Scheme wrote to the Department of the Environment, Climate and Communications requesting consent for a 4.0% increase to pensions under the Scheme effective from 1 January 2024. A report on the proposed increase was completed by NewERA on 20 December which has informed the ongoing consent process.

On 17 January, the Department of the Environment, Climate and Communications wrote to my Department confirming the consent of the Minister for the Environment, Climate and Communications and requesting my consent.

The proposed increase is currently being considered and a decision will be made on the matter shortly.

The consideration of the pension increase request has followed the pension increase process agreed between the ESB and both Departments and is being carried out in accordance with the Code of Practice for the Governance of State Bodies 2016, as amended by Department of Public Expenditure, NDP Delivery and Reform Circular 16/2021.

Question No. 228 answered with Question No. 227.

Departmental Contracts

Questions (229)

Catherine Murphy

Question:

229. Deputy Catherine Murphy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if his Department has availed of services and or consultancy from a list of related companies (details supplied) in the past five years to date; if so, if he will provide a schedule of costs and the purpose for which the company was engaged; and if he continued to use services provided by it. [3786/24]

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Written answers

Minister for Public Expenditure, National Development Plan Delivery and Reform

The information requested by the Deputy in respect of the company in question is set out in the table below:

Year	Purpose of Engagement	Overall Cost
2019	Organisational review and change programme for the Office of Government Procurement	€159,129
2022	Assessment of the methodology used in quantifying and costing the Haddington Road Agreement hours as part of the Independent Review	€4,243
2022	Software development for online Green Public Procurement (GPP) Criteria Search tool to facilitate uptake of GPP in Ireland	€95,000

All of these engagements are now complete.

Question No. 230 answered with Question No. 227.