Written Answers Nos. 5-26
5. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Foreign Affairs whether he is aware of the activities of the sole remaining animal shelter in Gaza, Sulala Animal Rescue, and its collaboration with Animals Australia; whether he has raised the issue of animal feed reaching the shelter through the Kerem Shalom checkpoint with the Israeli Government; and if he will make a statement on the matter. [4410/24]
View answerI am deeply concerned by the humanitarian situation in Gaza. 100% of people in Gaza are estimated to be acutely food insecure, while a quarter of its population faces catastrophic hunger and starvation. I have no doubt that the shocking situation on the ground also adversely affects the welfare of animals.
I have consistently underlined that we urgently need a massive and sustained scale-up of humanitarian assistance. I further note that, on 26 January, the International Court of Justice ordered provisional measures in the South Africa v Israel case, which, inter alia, ordered Israel take immediate and effective measures to enable the provision of urgently needed basic services and humanitarian assistance in Gaza. The Court’s order if legally binding and final. Israel must urgently implement all measures.
While I am not aware of the situation of animal shelters in Gaza, it is clear that increased movement of goods through the Kerem Shalom checkpoint will be a key enabler in scaling up the level of humanitarian assistance entering Gaza and in ensuring the provision of basic services as ordered by the International Court of Justice. My focus will remain on securing humanitarian aid for the people of Gaza.
6. Deputy Pearse Doherty asked the Tánaiste and Minister for Foreign Affairs if passports will issue for children (details supplied) in County Donegal in time for a travel date of 14 February 2024; and if he will make a statement on the matter. [4331/24]
View answer9. Deputy Éamon Ó Cuív asked the Tánaiste and Minister for Foreign Affairs when a decision will be made in respect of an application for a passport (details supplied); the reason for the delay in issuing the said passport; and if he will make a statement on the matter. [4556/24]
View answerI propose to take Questions Nos. 6 and 9 together.
With regard to the specific applications about which the Deputies have enquired, these applications are within the current turnaround times and have not yet reached their issue-by date.
7. D'fhiafraigh Deputy Aengus Ó Snodaigh den an Tánaiste agus Aire Gnóthaí Eachtracha an bhfuil sé ar an eolas faoin bhfeachtas chun Gaelscoil a bhunú i Melbourne na hAstráile, agus an bhfuil aon obair ar bun ag a Roinn nó ag Ambasáid na hÉireann san Astráil chun tacú leis na hiarrachtaí sin [4500/24]
View answerI Straitéis Diaspóra na hÉireann 2020-2025 áirítear tiomantas leathan chun tacú le léiriú cultúrtha i measc ár ndiaspóra.
Maidir leis an nGaeilge go sonrach, tá an Rialtas tiomanta sa straitéis do chur chun cinn agus do mhúineadh na Gaeilge thar lear.
Tá maoiniú ar fáil ó Chlár Tacaíochta Eisimirceach an Rialtais d’aon tionscnamh a chuireann chun cinn na cuspóirí Gaeilge seo a bhaineann leis an diaspora. Fairis sin, d’fhéadfadh maoiniú comhlánaithe a bheith ar fáil ó ranna Rialtais eile faoi chláir agus scéimeanna eile. Chun maoiniú a cheadú, ní mór na critéir iarratais a chomhlíonadh.
Is eol dom an feachtas atá ar bun chun Gaelscoil a oscailt i Melbourne agus go raibh oifigigh ag Ambasáid na hÉireann i gCanberra i dteagmháil le daoine ábhartha maidir leis an togra.
8. Deputy Michael Lowry asked the Tánaiste and Minister for Foreign Affairs if he can review an application (details supplied), given the urgent nature of this application, if all documentation required has been received to have this application processed at the earliest possible convenience; and if he will make a statement on the matter. [4524/24]
View answerMy Department is responsible for processing Foreign Birth Registration (FBR) applications for people who are born abroad and claim Irish citizenship through a grandparent born in Ireland or through a parent who has claimed citizenship also through FBR or Naturalisation.
Foreign Birth Registration, by its nature, is a detailed and complex process, often involving official documentation relating to three generations and issued by several jurisdictions. Such documents take considerable time to validate.
FBR applications are currently being processed within the normal turnaround time of 8-9 months from receipt of all required supporting documents, a decrease in turnaround time of 75% from over two and a half years in 2022. Applications that require further supporting documents will take longer to process.
With regard to the specific Foreign Birth Registration application about which the Deputy has enquired, the online application was made in December 2023. Supporting documents were received by the Passport Service in January 2024. In line with current processing times, this application will be processed by September 2024.
10. Deputy Aindrias Moynihan asked the Minister for the Environment, Climate and Communications what engagement he has had with local authorities to make the deposit return scheme available in civic amenity sites nationwide; and if he will make a statement on the matter. [4350/24]
View answerA national Deposit Return Scheme (DRS) is being introduced to encourage more people to recycle plastic bottles and aluminium cans and to ensure we meet our ambitious EU targets for the recycling of those containers under EU Single Use Plastics and Packaging legislation.
DRS will primarily operate on a return-to-retail model, where consumers bring empty containers back to a retailer to recoup their deposit. The DRS scheme also allows for other, non-retail operators to provide take-back facilities. Developing these facilities will commence following the go-live phase of the scheme.
My Department has engaged with the local government sector and a number of local authorities have expressed an interest in installing Reverse Vending Machines (RVMs) at civic amenity sites as part of the next phase of the scheme's development.
11. Deputy Colm Burke asked the Minister for the Environment, Climate and Communications to provide an update on the roll-out of the national broadband plan in County Cork from 1 January 2023 to date; what percentage of targets of the roll-out have been met in Cork during this timeframe; the targets for 2024; and if he will make a statement on the matter. [4369/24]
View answerIn December 2022, my Department published Ireland's Digital Connectivity Strategy which supports the ambition outlined in the National Digital Strategy and sets out a number of ambitious targets, including that:
- all Irish households and businesses will be covered by a Gigabit network no later than 2028;
- all populated areas will be covered by 5G no later than 2030, and
- digital connectivity will be delivered to all schools and broadband connection points by 2023.
These targets will be achieved through a combination of commercial investments and through the State investment in National Broadband Ireland (NBI).
The Digital Connectivity Strategy will lead to more balanced regional development, supporting the green transition, facilitating greater access to regional talent and skills and will assist with the implementation of the Government’s Remote Working Strategy, Our Rural Future: Rural Development Policy 2021-2025, and Project Ireland 2040.
Commercial operators’ fibre rollouts are progressing at pace. Open eir have already passed over 146,000 homes and businesses in Cork with gigabit services, with plans to pass a further c.73,700 homes and businesses over the next 2 – 3 years, bringing their total fibre-based investment in the county to over €89m. Other commercial operators are also continuing to increase their network footprint right across Cork, with SIRO recently passing over 70,300 premises for full fibre, and Virgin Media passing over 73,900 premises.
Along with the progress made by commercial operators’ in expanding their next generation networks throughout the State, the National Broadband Plan intervention contract provides for the roll out of a high speed and future-proofed broadband network to primarily rural areas. The intervention area covers over 1.1 million people living and working in over 560,000 premises, including almost 100,000 businesses and farms along with some 679 schools.
I am advised by NBI that, over 213,000 premises are passed across 26 counties and available for immediate connection. Over 67,400 premises are already connected to the NBP high-speed broadband network.
In County Cork over 81,700 premises are within the AMBER area which will be provided with high-speed broadband through the State led Intervention. As of 31 December 2023, over 24,700 premises are passed with a high-speed fibre broadband network in Cork and available for immediate connection. This represents 30% of all AMBER premises in Cork. 8,266 premises are now connected which represents a take up rate of 33%. As of 31 December 2022, 15,721 premises were passed in Cork with 4,307 premises connected.
Further details are available on specific areas within County Cork can be monitored via nbi.ie/reps. A county update can be selected to provide the overall number of premises in the Intervention Area, the overall NBP investment in the county, the number of premises passed and connected to date and the status of each of the Deployment Areas with the anticipated date for connection over the lifetime of the project. NBI has a dedicated email address, reps@nbi.ie, which can be used by Oireachtas members for specific queries.
Recent ComReg data shows that Quarter 3 of 2023, saw a 7.62% increase in fibre broadband subscriptions compared to Qtr 2, 2023, and a 33.83% increase when compared to Quarter 3 of 2022. This demonstrates that the take-up of fibre connectivity for homes and businesses is increasing greatly as the services are deployed to areas where they had previously been unavailable. This demonstrates that take-up of fibre connectivity for homes and businesses is increasing substantially as it is deployed to areas where it had previously been unavailable.
The same ComReg data also indicates that c. 40% of homes and business throughout the State now have access to gigabit services through either fibre (619,968) or cable (354,074) infrastructure.
12. Deputy Rose Conway-Walsh asked the Minister for the Environment, Climate and Communications the average cost for a three-bedroom house of installing solar panel with and without Government grants; the average time before they are paid off both with and without Government support; and if he will make a statement on the matter. [4407/24]
View answerThe Microgeneration Support Scheme (MSS) was approved by Government on 21 December 2021, to support Ireland’s ambitious targets for micro-generation installations, under the Climate Action Plan 21. The MSS provides supports to both domestic and non-domestic applicants, in the form of grants for Solar PV installations, which are available through the Sustainable Energy Authority of Ireland (SEAI), up to a maximum of €2,100.
In 2023, the average size of a grant-supported domestic solar PV system installation was 5.2kWp, rising from 4.7kWp the previous year, according to figures provided by the SEAI. In 2023, the average cost for a 5.2kWp system was €10,422 ex VAT & before the grant. Any households installing a system 4kWp or larger would be eligible to receive the maximum grant, which in 2024 would reduce the average post-grant cost for a 5.2kWp system to €8,322, assuming installation costs have not changed.
Using an estimated annual system output of 800kWh per kWp, a household with a 5.2kWp installation could expect to generate 4160kWh per annum. This household could expect to save approximately €874 per annum by consuming 60% of the self-generated electricity, based on an electricity tariff of €0.35c/kWh. In addition, they would be paid approximately €349 for exporting the remaining 40% to the grid, based on a typical export tariff of 21c/kWh. This would result in a total annual saving of €1,223, which translates to a payback period of 6.8 years for households receiving grant support, or 8.5 years without grant support.
13. Deputy Eoin Ó Broin asked the Minister for the Environment, Climate and Communications the progress of local authorities' climate action plans; to outline, in tabular form, each local authority that has completed public consultation; and the local authorities that are currently completing public consultation and those that are yet to begin public consultation. [4428/24]
View answerLocal government has a key role to play in implementing measures to meet Ireland’s national climate targets. A key reason for Local Authorities responding to climate change is their proximity to citizens and the opportunity to take more of a place-based approach. They are well-placed to respond to climate change and build momentum as the closest connection that citizens and local communities have with Government.
Local Authorities have been given an expanded mandate to reduce greenhouse gas emissions through the statutory requirement to prepare Local Authority Climate Action Plans (LA CAPs). The LA CAPs must be consistent with the most recently approved National Climate Action Plan and include both mitigation and adaptation measures.
I made a request to each Local Authority to begin preparation of their plans in February 2023. I issued statutory guidelines to support local authorities in preparing and implementing their LA CAPs in March 2023.
The LA CAPs are due to be adopted in Quarter 1 2024. The provisions of the Climate Act 2021 require that the draft LA CAP is published in a manner considered appropriate by the Local Authority to enable members of the public and other interested parties to engage further in the planning process. All Local Authorities, with the exception of Limerick City and County Council, have completed their LA CAP public consultation. Limerick City and County Council's public consultation is due to end on 5 February 2024.
The table below outlines in tabular form the public consultation dates for each LA CAP:
|
Local Authority Name |
Dates of LA CAP Public Consultation |
|
Carlow County Council |
13/09/2023 - 25/10/2023 |
|
Cavan County Council |
26/10/2023 - 08/12/2023 |
|
Clare County Council |
13/10/2023 - 23/11/2023 |
|
Cork City Council |
21/11/2023 - 20/12/2023 |
|
Cork County Council |
13/10/2023 - 27/11/2023 |
|
Donegal County Council |
09/11/2023 - 08/12/2023 |
|
Dublin City Council |
15/09/2023 - 02/11/2023 |
|
Dún Laoghaire-Rathdown County Council |
20/09/2023 - 03/11/2023 |
|
Fingal County Council |
20/09/2023 - 03/11/2023 |
|
Galway City Council |
24/11/2023 - 29/12/2023 |
|
Galway County Council |
10/11/2023 - 10/12/2023 |
|
Kerry County Council |
19/10/2023 - 01/12/2023 |
|
Kildare County Council |
21/09/2023 - 03/11/2023 |
|
Kilkenny County Council |
15/11/2023 - 20/12/2023 |
|
Laois County Council |
01/11/2023 - 14/12/2023 |
|
Leitrim County Council |
04/12/2023 - 24/01/2024 |
|
Limerick City & County Council |
22/12/2023 - 05/02/2024 |
|
Longford County Council |
10/11/2023 - 29/12/2023 |
|
Louth County Council |
22/11/2023 - 20/12/2023 |
|
Mayo County Council |
02/11/2023 - 04/12/2023 |
|
Meath County Council |
17/11/2023 - 08/01/2024 |
|
Monaghan County Council |
19/10/2023 - 04/12/2023 |
|
Offaly County Council |
24/10/2023 - 06/12/2023 |
|
Roscommon County Council |
27/10/2023 - 13/12/2023 |
|
Sligo County Council |
09/11/2023 - 21/12/2023 |
|
South Dublin County Council |
20/09/2023 - 03/11/2023 |
|
Tipperary County Council |
21/09/2023 - 06/11/2023 |
|
Waterford City & County Council |
01/11/2023 - 15/12/2023 |
|
Westmeath County Council |
06/11/2023 - 18/12/2023 |
|
Wexford County Council |
10/10/2023 - 21/11/2023 |
|
Wicklow County Council |
03/10/2023 - 15/11/2023 |
14. Deputy Robert Troy asked the Minister for the Environment, Climate and Communications if he will expedite a National Broadband Ireland broadband connection to a property (details supplied). [4486/24]
View answerIn December 2022, my Department published Ireland's Digital Connectivity Strategy which supports the ambition outlined in the National Digital Strategy and sets out a number of ambitious targets, including that:
- all Irish households and businesses will be covered by a Gigabit network no later than 2028
- all populated areas will be covered by 5G no later than 2030, and
- digital connectivity will be delivered to all schools and broadband connection points by 2023
These targets will be achieved through commercial operators investing in their networks, complemented by the State’s National Broadband Plan intervention. When taken together, all premises in the State will have access to high-speed broadband in every part of the country no matter how remote.
The Question refers to a premises located in the AMBER area on the National Broadband Plan (NBP) High Speed Broadband Map which is available on my Department's website www.broadband.gov.ie The AMBER area represents the area to be served by the network to be deployed under the NBP State led intervention.
The latest information on when high-speed broadband will become available to this premises can be found on National Broadband Ireland’s (NBI) website at Network Map - nbi.ie/map/. This website is regularly updated providing the expected timeline for delivery and status of any works that are initiated at any point in time. NBI also has a dedicated email address, reps@nbi.ie, which can be used by Oireachtas members for specific queries.
Commercial operators’ fibre rollouts are progressing at pace. Open eir have already passed over over 1.1 million homes. SIRO has recently reached a milestone of enabling over 545,000 premises for full fibre and is on track to reach 700,000 premises by 2026. Virgin Media recently announced a €200 million investment plan to upgrade its cable network to bring full fibre to up to 1 million premises over the next three years, to date it has passed 252,000 premises with full fibre.
Recent ComReg data shows that Quarter 3 of 2023, saw a 7.62% increase in fibre broadband subscriptions compared to Qtr 2, 2023, and a 33.83% increase when compared to Quarter 3 of 2022. This demonstrates that the take-up of fibre connectivity for homes and businesses is increasing greatly as the services are deployed to areas where they had previously been unavailable. This demonstrates that take-up of fibre connectivity for homes and businesses is increasing substantially as it is deployed to areas where it had previously been unavailable. The same ComReg data also indicates that c. 40% of homes and business throughout the State now have access to gigabit services through either fibre (619,968) or cable (354,074) infrastructure.
15. Deputy Eoin Ó Broin asked the Minister for the Environment, Climate and Communications further to Parliamentary Question No. 138 of 18 January 2024, to outline whether the two schemes that have received €40,000 each in grant funding are 100% community owned or 51% community owned, in tabular form. [4508/24]
View answerI refer to the reply to Question No. 138 of 18 January 2024 in connection with the first auction under the Renewable Energy Support Scheme (RESS).
Under RESS 1, the definition of a community-led project included the stipulation that such projects must be at least 51% owned by a Renewable Energy Community. Two community projects meeting this definition have received €40,000 each in grant funding.
16. Deputy Matt Carthy asked the Tánaiste and Minister for Defence the current status of the stated intention to scrap the LÉ Eithne; if he will review the decision to scrap the vessel and instead put it to alternative uses, considering that this was the last such vessel built at Verolme dockyard in Cork and the other historical roles that this vessel was involved in; and if he will make a statement on the matter. [4354/24]
View answerThe decision to decommission and dispose of LÉ Eithne in July 2022 was made having regard to the age and condition of the vessel and the resourcing and maintenance implications of retaining the vessel.
A number of organisations, including Dublin Port and the local authorities in Cork and Limerick, indicated their interest in taking LÉ Eithne as a museum piece / tourist attraction following her decommissioning. The Department of Defence engaged extensively with these interested parties but following, in some cases, lengthy discussions, all these parties withdrew their interest in taking the ship.
When, despite the best efforts of all involved, these discussions were not successful in identifying an alternative use for LÉ Eithne post-decommissioning, I decided that the vessel should be disposed of by recycling in an environmentally sound manner along with two other recently decommissioned Naval Service vessels, LÉ Ciara and LÉ Orla.
Following a competitive process, a preferred bidder has been identified to remove the three ships from Cork Harbour and to recycle them in line with the EU Ship Recycling Regulation and relevant national regulations. Contract negotiations are underway with the preferred bidder and it is hoped to sign a contract in the coming weeks.
17. Deputy Peadar Tóibín asked the Tánaiste and Minister for Defence what steps his Department is taking to increase recruitment and retention within the Defence Forces. [4514/24]
View answerThe military authorities have advised that, as at 31 December 2023, the strength of the Permanent Defence Force stood at 7,550 personnel.
I have previously acknowledged the current staffing difficulties in the Defence Forces and, to counter these, there are a number of recruitment and retention initiatives currently underway. These include ongoing general service and direct entry recruitment, the re-entry schemes, the 'Be More' recruitment campaign, significant progress on basic pay, the roll out of private medical care to all ranks and the introduction of a new Patrol Duty Allowance which doubled existing rates.
In other actions, a Joint Induction Training Centre has been established in Gormanston which, when fully operational, will enable induction training to be provided to 900 recruits per annum; the maximum recruitment age limits for General Service Recruits, Apprentices and certain Direct Entry specialists was increased to 29 years in 2023, with further increases in these age limits and for other streams being considered; fitness test scoring has been amended to maximise induction levels and a marine specialist recruitment body has been contracted to target individuals required by the Naval Service. Furthermore, recommendations recently received following external validation of the Defence Forces recruitment process will assist in addressing recruitment challenges.
My immediate focus remains on stabilising the numbers of personnel, and to facilitate capacity for further increases.
18. Deputy Matt Shanahan asked the Minister for Transport if the DAA is contemplating spending over €250 million on a tunnel at Dublin Airport for a handful of vehicles per hour; if so, if this project has received approval through the public spending code; and what public money including EIB borrowing has been made available to DAA since 2020. [4353/24]
View answerAs the Deputy will be aware, daa has the statutory responsibility for the management, operation and development of Dublin and Cork Airports.
In 2021, my Department provided €97.24m to Dublin Airport and €8.38m to Cork Airport in aviation specific supports through the Covid Support Supplementary Scheme.
Cork Airport received €16.69m in 2021 in supports through the Regional State Airports Programme 2021 and a further €15.83m in 2022 & 2023 through the Regional Airports Programme.
In relation to the tunnel at Dublin Airport, as the issue raised by the deputy relates to the development of Dublin Airport, I have forwarded your request to daa for a direct response. If a response is not received within 10 days, please contact my private office
19. Deputy Patricia Ryan asked the Minister for Transport if he plans to include Monasterevin County Kildare in the reduced public transport fares area; if so, the timeline to implement same; and if not, if he will consider the addition of Monasterevin to the scheme. [4391/24]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. However, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has responsibility for the regulation of fares charged to passengers in respect of public transport services provided under public service obligation (PSO) contracts.
In light of the NTA's responsibility in this area, I have forwarded the Deputy's question to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.
20. Deputy Patrick Costello asked the Minister for Transport if he will instruct the NTA to ensure the Dublin Bus route 74 will serve Crumlin village or, in lieu of this, to expedite the proposed 82 route. [4420/24]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally and for the scheduling and timetabling of these services in conjunction with the relevant transport operators.
In light of the Authority's responsibility in this area, I have forwarded the Deputy's question to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.
21. Deputy Thomas Gould asked the Minister for Transport the number of persons waiting for a driving test; and the number of persons waiting for a theory test in Cork city and county, by test centre, in tabular form. [4458/24]
View answer22. Deputy Thomas Gould asked the Minister for Transport the average waiting time for a driving test in Ballincollig and Sarsfield Road test centres in Cork; and the number of persons waiting to sit a test in both.; and if he will make a statement on the matter. [4459/24]
View answerI propose to take Questions Nos. 21 and 22 together.
Under the Road Safety Authority Act 2006, the Road Safety Authority (RSA) has statutory responsibility for the National Driver Testing Service and the information requested is held by that Agency. I have therefore referred both questions to the Authority for direct reply. I would ask the Deputy to contact my office if a response is not received within 10 days.
23. Deputy Catherine Murphy asked the Minister for Transport if he will clarify whether there are national mandatory accessibility regulations that provide technical guidance which governs public transport infrastructure, such as bus stops and pedestrian footpaths, that can enforced through sanctions and fines for noncompliance. [4515/24]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has responsibility for the planning and development of public transport infrastructure, including the provision of bus stops/shelters nationally.
Infrastructure is provided in accordance with all relevant design standards and guidelines, including the Design Manual for Urban Roads and Streets and the recently published Cycle Design Manual. This design guidance has been developed in consultation with a wide range of stakeholders.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.
24. Deputy Brendan Griffin asked the Minister for Transport when the next applications for active travel projects will be accepted by his Department from local authorities; the breakdown per local authority in tabular form regarding the funding previously allocated; the amounts drawn down to date; the amounts still to be drawn down and the amounts returned; and if he will make a statement on the matter. [4586/24]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to Active Travel. Funding is administered through the National Transport Authority (NTA), who, in partnership with local authorities, have responsibility for the selection and development of specific projects in each local authority area.
Noting the role of the NTA in the matter, I have referred your question to that agency for a more detailed answer. If you do not receive a reply within 10 working days, please contact my private office.
25. Deputy Cathal Crowe asked the Minister for Finance if he will consider introducing tax relief or VAT reduction on assisted technology required by children and adults who have a diagnosis of dyslexia, dysgraphia or dyscalculia; and if he will make a statement on the matter. [4338/24]
View answerI am advised by Revenue that the VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the Directive provides that all goods and services are liable to the standard rate of VAT unless they fall within categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member States may apply a lower rate of VAT. The Directive also allows for historic VAT treatment to be maintained under certain conditions, and Ireland has retained the application of a refund order, the Value Added Tax (Refund of Tax) (No. 15) Order, 1981 (SI No. 428 of 1981), (Refund Order).
This Refund Order provides for the refund of VAT incurred on qualifying goods for the use of persons with a disability. The Order specifies the degree of disability and defines the qualifying goods as goods which are aids or appliances, including parts and accessories, specially constructed or adapted for use by a disabled person and includes goods which, although not so specially constructed or adapted, are of such a kind as might reasonably be treated as so constructed or adapted having regard to a particular disablement of that person.
Claims under the refund order are assessed on a case-by-case basis and claims for such goods will be considered when accompanied by specific medical evidence that clearly demonstrates that they are essential in assisting a person with a disability to overcome this disability in performance of their daily functions or in exercise of their vocation. Generally, goods such as assisted technology required by children and adults who have a diagnosis of dyslexia, dysgraphia or dyscalculia are considered qualifying goods and refunds are allowable once the conditions of the Refund Order have been met.
Claims for refunds should be made on eRepayments through Revenue’s MyAccount. Alternatively, paper applications can be made on Form VAT 61A.
26. Deputy Darren O'Rourke asked the Minister for Finance the progress to date to consider a number of reforms to the taxation system under relevant tax heads from an environmental perspective as outlined in the climate action plan 2023; what, if any reforms have been made; what is the environmental impact of these reforms; and if he will make a statement on the matter. [4484/24]
View answerAs the Deputy will be aware, Progress Reports on the Climate Action Plans are prepared by the Department of the Taoiseach and published each quarter. Quarterly progress reports are available online at : www.gov.ie/en/publication/55fde-climate-action-important-publications/
Environmental reforms to the taxation system are considered as part of the annual budgetary cycle. Background detail and policy options were published in the Tax Strategy Group Paper on Climate Action and Tax 23-07 : www.gov.ie/en/collection/4f3cf-budget-2024-tax-strategy-group-papers/
The Green Budgeting analysis, published during Budget 2024, documents the impact of budgetary measures and wider fiscal policy on the transition to a more sustainable and climate friendly economy. www.gov.ie/pdf/?file=https://assets.gov.ie/273351/2f574eb9-1a27-4a1a-a6a7-6c41d3d6f937.pdf#page=36
The Deputy will find that a broad suite of measures have been taken in the taxation system such as incentivising zero emission vehicles through Vehicle Registration Tax, Motor Tax and Benefit-in-Kind, accelerated capital allowances for energy efficient equipment, increases in carbon tax, tax reliefs for biofuels, reduced VAT for solar panel installation etc.
