Tuesday, 13 Feb 2024

Written Answers Nos. 232-251

Motor Industry

Questions (232)

Matt Shanahan

Question:

232. Deputy Matt Shanahan asked the Minister for Finance if he is familiar with the practice of fraudulently registering vehicles within the state in order to reclaim monies under the VRT repayment scheme (details supplied); the number of vehicles fraudulently registered within the State in this way; what advances have been made in detecting these fraudulent registrations; how many prosecutions have taken place in this time period per year since 1997, in tabular form; and if he will make a statement on the matter. [6259/24]

Written answers

Minister for Finance

I am advised by Revenue that a temporary £1,000 vehicle registration tax scrappage repayment scheme was introduced in the Finance Act, 1995. Under the scheme, a person who, between 1 July 1995 and 31 December 1996 (extended until 31 December 1997), scrapped a car which was ten years old or more, and at the same time bought and registered a new car, was eligible to claim a repayment of £1,000 VRT. The example provided by the Deputy under ‘details supplied’ relates to this scheme. A further temporary Scrappage Scheme was introduced from 01 January 2010 to 31 December 2010 (extended until 30 June 2011) with VRT reliefs of up to €1,500 available on qualifying vehicles.

Revenue has no information with regard to the practice of fraudulently registering vehicles within the State in order to reclaim monies under the VRT repayment scheme that operated in the 1990s. There are no recorded prosecutions in relation to that repayment scheme.

There are no VRT scrappage repayment schemes available in the State for cars at this present time.

Mortgage Interest Rates

Questions (233)

Fergus O'Dowd

Question:

233. Deputy Fergus O'Dowd asked the Minister for Finance the measures and supports that are being considered to help alleviate the devastating pressure being exerted on homeowners who have been moved or are tied to vulture fund lenders, where in some cases they are paying over 10% interest; and if he will make a statement on the matter. [6282/24]

Written answers

Minister for Finance

The Government is acutely aware of the changed interest rate environment and the impact this is having on some mortgage borrowers.

In response, I met with the mortgage industry including the Banking and Payments Federation Ireland (BPFI), CEOs and senior representatives of all the main mortgage lenders and servicers on 31 August 2023.

At that meeting I emphasised that banks and all other mortgage entities should be fully aware of the significant challenges that some of their customers are facing at this time and that lenders and servicers should respond by assisting their customers who are experiencing difficulty.

I also highlighted that greater clarity should be provided to customers on the possibility of switching provider and that this option should be fully supported by all mortgage entities, including the existing mortgage creditor.

Arising from that meeting, on 6 September 2023 the Banking Payments Federation Ireland (BPFI) announced a number of further measures by the mortgage industry to assist their customers, including:

• a second phase of a ‘Dealing With Debt’ campaign to highlight new and existing supports for concerned mortgage customers;

• mortgage servicing firms and MABS to collaborate on an expansion of streamlined customer engagement framework; and

• the provision of initial eligibility criteria by the main lenders to provide clear guidelines for home mortgage customers of credit servicing firms who are seeking to switch their mortgage.

This means that, for the first time there is now an agreed industry wide set of initial eligibility criteria to facilitate people switching their mortgage from a non-bank to a bank. All of the banks and some other lenders have signed on to that set of criteria.

These new measures are additional to those provided for in the existing regulatory framework for mortgage borrowers regardless of the type of regulated entity with whom they are dealing, such as a bank, a retail credit firm or a credit servicing firm.

Credit servicing firms have committed to working with these criteria to support customers switching and to ensure they are aware that they may have options to switch their mortgage. In addition, the main mortgage broker representative bodies, Brokers Ireland and the Association of Irish Mortgage Advisors, have also agreed to communicate these criteria to borrowers seeking to switch their home loans.

In order to be eligible to switch under these guidelines, customers need to be making full capital and interest repayments on their mortgage. In addition, customers must have no arrears on their home mortgage or any other lending in the past two years.

Once customers meet these and other initial criteria, applications will be assessed on a case-by-case basis in line with individual lender credit policy. The decision on whether or not to provide credit in any particular case, or the amount of credit to provide, remains a commercial matter for an individual lender.

The BPFI has set up a process to monitor the level of switching under this initiative. The BPFI will provide an update when it has data for a number of months to hand.

The Central Bank will also continue to engage with regulated firms to ensure that they have sufficient operational capacity to manage applications by borrowers to switch their mortgage or mortgage provider and that industry participants are extending themselves to support consumers and support switching.

More generally any person who is experiencing difficulty in relation to their mortgage should seek the assistance of the Money Advice and Budgeting Service (MABS). This is a State funded service for people whose home is in mortgage arrears or in mortgage difficulty and it can provide free legal and financial advice where necessary to borrowers.

Separately, as the Deputy will know Budget 2024 provided for a temporary one-year mortgage interest tax relief scheme for homeowners with an outstanding mortgage balance on their principal private residence of between €80,000 and €500,000 on 31 December 2022.

Qualifying homeowners are now eligible for mortgage interest tax relief in respect of the increased interest paid on that loan between the calendar year 2022 compared to the calendar year 2023 at the standard rate of income tax (20%), capped at €1,250 per property.

Tax Reliefs

Questions (234)

Willie O'Dea

Question:

234. Deputy Willie O'Dea asked the Minister for Finance if he has given consideration to redefining 'normal place of work' in relation to business mileage for employees such as sales representatives who travel from their homes to business appointments, but their head office is based in another part of the country; and if he will make a statement on the matter. [6287/24]

Written answers

Minister for Finance

The legislation governing the deductibility of expenses incurred in employment is contained in section 114 of the Taxes Consolidation Act 1997. To qualify for tax relief under this section, any travelling expenses must be necessarily incurred in the performance of the duties of the relevant employment. For all other expenses, they must be wholly, exclusively and necessarily incurred in the performance of the duties of the relevant employment.

Revenue have advised me that the provisions of section 114 are strictly applied, with a body of case law supporting the interpretation and application of this section. Under this section, the expense must be incurred in the actual performance of the duties of the office or employment or as a direct consequence of those duties and should not arise because of the personal circumstances or preference of the individual. Expenditure incurred by an employee or office holder which merely puts him or her in a position to exercise his or her employment or office would not be regarded as incurred in the performance of the duties of his or her office or employment. Accordingly, travel expenses between a person’s home and his or her normal place of work are not generally tax deductible expenses.

As set out in Revenue guidance, the general position is that the 'normal place of work' is where an employee works on a day-to-day basis, but an employee's home is not usually regarded as their normal place of work. An exception to this is where there is an 'objective requirement' that their duties be carried out at home because they cannot be carried out elsewhere. An employee's normal place of work is a question of fact that can only be considered based on the specific facts of each case.

The specific scenario referenced by the Deputy is a sales rep. Generally, a sales rep will hold what is referred to as a “travelling appointment”. A “travelling appointment” can occur where an employee is required to travel in the course of his or her job and generally involves multiple daily appointments with customers. Where an individual whose job can be categorised as a “travelling appointment” would not otherwise be regarded as having a normal place of work, for the purposes of calculating business mileage, his or her employer’s base will be regarded as his or her normal place of work.

On the other hand, a "business journey" is one in which an employee travels from one place of work to another place of work in the performance of the duties of his or her employment but will generally involve a temporary absence from the normal place of work.

Where an office holder or employee, in the performance of the duties of his or her office or employment, begins a business journey directly from home or returns directly to home, then the expenses of travel and subsistence that may be reimbursed without deduction of tax are the lesser of those incurred on the journey between –

Home to the temporary work location; or

The normal place of work (the office/employers base) and the temporary location.

Where an employee performs the duties of his or her employment at more than one location on a daily basis, the reimbursement of expenses of travel necessarily incurred in travelling between those separate locations may be made tax-free.

As already outlined, the expenses incurred in travelling between a person’s home and their normal place of work are expenses which are not necessarily incurred in the performance of the duties of an office or employment. It follows from this that travel between a person’s home and their normal place of work are not considered to be business journeys.

Further information regarding the “normal place of work” and “travelling appointments” can be found in paragraph 2.2  and 4.3, respectively, of Revenue's Tax and Duty Manual Part 05-01-06, which is available at: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-01-06.pdf. 

Question No. 235 answered with Question No. 223.

Pension Provisions

Questions (236, 237)

Duncan Smith

Question:

236. Deputy Duncan Smith asked the Minister for Finance if the annual pension double payment is subject to tax; and if he will make a statement on the matter. [6422/24]

Duncan Smith

Question:

237. Deputy Duncan Smith asked the Minister for Finance if there are any proposals to treat the annual pension double payment as a non-taxable payment; and if he will make a statement on the matter. [6423/24]

Written answers

Minister for Finance

I propose to take Questions Nos. 236 and 237 together.

It is a general principle of taxation that, in the absence of a specific exemption, income from all sources is subject to tax. A charge to tax under schedule E is imposed in respect of certain Social Welfare payments by virtue of section 126 of the Taxes Consolidation Act 1997. That section specifically applies tax to the widows (contributory) pension, retirement pension and old age (contributory) pension, among other benefits. 

I am advised by Revenue that taxation of the pension double payment follows the taxation of the normal pension payment and tax is payable in respect of taxable pensions and benefits, while no tax is due in respect of exempt payments such as disability allowance, or domiciliary care allowance.

A person’s tax liability depends on his or her personal circumstances, available tax credits and any other income. An individual whose sole income is a State pension payable by the Department of Social Protection, would not incur a tax liability because of the tax credits available.

Finally, I am advised by Revenue that Social Welfare payments are not liable to PRSI or USC.

I currently have no plans to make adjustments to the tax treatment of the pension double payment.

Question No. 237 answered with Question No. 236.

National Asset Management Agency

Questions (238)

Mairéad Farrell

Question:

238. Deputy Mairéad Farrell asked the Minister for Finance if NAMA keeps a record of all properties and sites that it has disposed of, and if this information is publicly available; and if he will make a statement on the matter. [6516/24]

Written answers

Minister for Finance

As the Deputy may be aware, NAMA does not typically own or control properties; rather NAMA owns loans for which properties act as security. The properties securing NAMA’s loans are owned and controlled by their registered owners, or appointed receivers in the case of enforcement, and these parties are responsible for the sale of secured properties. I am advised that NAMA retains a record of all secured properties that have been disposed of by its debtors and receivers since inception, noting the records retained by NAMA are at a point in time only and NAMA does not record subsequent transactions concerning secured properties. Owing to the confidentiality restrictions of NAMA’s legislation, NAMA’s records cannot be made available to the public. Specifically, by virtue of Sections 99 and 202 of the NAMA Act, NAMA is legally precluded from disclosing confidential debtor information or commercially sensitive information. Such information includes specific details relating to secured assets, their disposal, and the purchasing entity. I direct the Deputy to NAMA’s published Annual Reports which contain high-level information regarding asset disposals and are available on the NAMA website.

Tax Collection

Questions (239, 242)

Michael Ring

Question:

239. Deputy Michael Ring asked the Minister for Finance in relation to the VAT rate increase from 9% to 13.5% for food-led hospitality businesses, if he will reconsider and reinstate the VAT rate to 9%; and if he will make a statement on the matter. [6569/24]

Michael Healy-Rae

Question:

242. Deputy Michael Healy-Rae asked the Minister for Finance if he will address matters in relation to the increase in VAT on food from 9% to 13% and other costs and the way this will impact on the restaurant industry (details supplied); and if he will make a statement on the matter. [6622/24]

Written answers

Minister for Finance

I propose to take Questions Nos. 239 and 242 together.

As the Deputy will be aware the 9% VAT rate applied on a temporary basis to the hospitality and tourism sectors until 31 August 2023 when it reverted to the 13.5% rate. The 9% rate was introduced on 1 November 2020 in recognition of the fact that the tourism and hospitality sectors were among those most impacted by the public health restrictions put in place throughout the pandemic.

The economic rationale for a VAT rate reduction at that time as it was in 2011 when it was also reduced to 9% was to lower consumer prices, encouraging higher demand, more output and an increase in employment.

Despite facing numerous successive headwinds over recent years, the domestic economy has proven to be remarkably resilient. Looking ahead, as inflation eases, the real disposable income of households should recover and support consumer spending. As a result, households are on a stronger financial footing and this will support demand for contact-intensive services including the tourism and hospitality sectors.

In relation to employment, between the end of 2020 when the 9 per cent rate was re-introduced, and the third quarter of 2023, total economy-wide employment expanded from 2.3 million to reach a record high of 2.66 million, an increase of 17 per cent. The Q3 2023 Labour Force Survey indicated that employment in the accommodation and food service sector stood at 181,000.

It is noteworthy that 14 EU countries have a VAT rate of 12% or higher on food services. Our nearest neighbour in Great Britain and Northern Ireland has a VAT rate of 20% on food services.

It is important to remember that VAT reductions, even temporary VAT reductions, have a cost to the Exchequer. The estimated cost of the 9% VAT rate for tourism and hospitality, from 1 November 2020 to 31 August 2023, was €1.2 billion. This represented a very substantial support by the Government to the hospitality and tourism related sectors.

The cost of a further temporary VAT reduction to 9% for a full year is estimated to be €764m. Even where the measure is restricted to food and catering services, the estimated full year cost is €545m.

In addition, while it is possible to change the VAT rate for hospitality or accommodation without reference to the other, if accommodation reverted to 13.5% while food/catering was kept at 9% this change would have to apply to all accommodation including B and Bs and small hotels because of the principle of fiscal neutrality which requires universal application to a sector.

I am advised by Revenue that there would be significant practical operational concerns in having different VAT rates applying to hotel accommodation and meals given how the sector operates, with various packages ranging from bed and breakfast accommodation through to all-inclusive board and lodging packages.

This could lead to the underpayment of VAT because the charge for accommodation and meals would have to be apportioned. In the views of Revenue, it would undoubtedly provide opportunities for tax planning, which would be difficult to police. This would give rise to administrative and operational complexity as well as increased risk of avoidance and scope for manipulation of the VAT system.

The Government wants to maintain a healthy and profitable environment for the sector going forward. However, in making any decision in relation to VAT rates or other taxation measures, the Government must balance the costs of the measures in question against their impact and the overall budgetary framework.

The Deputy will be also be aware that I recently announced changes to the tax debt warehouse scheme including a reduction in the interest rate on warehouse debt to 0% which, amongst other sectors, will assist businesses in the tourism and hospitality sector.

As at 26 January 2024, approximately 5,700 customers in the Accommodation and Food Service sector have warehoused debts amounting to €265 million, it should be noted that just over 3,100 (56%) of these have warehoused debts of less than €5,000.

In light of these points I have no plans to reduce the VAT rate for the tourism and hospitality sector to 9%.

State Assets

Questions (240)

Thomas Pringle

Question:

240. Deputy Thomas Pringle asked the Minister for Finance if Ireland holds any investments in US Treasury bonds that finance the provision of bombs and weapons to Israel; if he has any plans to divest from them; and if he will make a statement on the matter. [6577/24]

Written answers

Minister for Finance

I have been informed by the National Treasury Management Agency (NTMA) that the Exchequer does not currently hold any US Treasury Bonds.

The NTMA also informs me that the Ireland Strategic Investment Fund (ISIF) does hold US Treasury Bonds as Sovereign Bonds are a key part of any large globally diversified portfolio. The most recently published details of ISIF’s holdings are available in the NTMA Annual Report 2022 at the following link.

www.ntma.ie/annualreport2022/documents/Portfolio-of-Investments-ISIF.pdf

ISIF constructs its portfolio within the legislative framework set for it by the Oireachtas and aligns it with any changes it makes. ISIF has, to date, completed several divestment programmes and excluded investments from the Fund, consistent with legislative changes enacted by the Oireachtas which have had a consequential impact on ISIF’s investment strategy. In this context ISIF operates an exclusion policy which is consistent with its statutory mandate, as amended from time to time.  Exclusion is used on a limited basis, reflecting exclusions mandated by legislation including the Fossil Fuel Divestment Act 2018 and the Cluster Munitions and Anti-Personnel Mines Act 2008 and, inter alia, exclusions on sustainable investment grounds using ISIF’s Exclusion Decision Making Framework, including Tobacco and Nuclear Weapons.

Departmental Priorities

Questions (241)

Matt Shanahan

Question:

241. Deputy Matt Shanahan asked the Minister for Finance the reason HVO is unable to be competitive against kerosene in terms of fuel substitution; the reason HVO is not classified as a biofuel in the Finance Act; the reason it cannot trade BOC certs as it can do with the transport fuels obligation scheme; the reason it is not supported in any subsidy as in, for example, being funded by carbon tax; and if he will make a statement on the matter. [6580/24]

Written answers

Minister for Finance

Finance Act 1999 provides for the application of excise duty in the form of Mineral Oil Tax (MOT) to liquid fuels used for motor or heating purposes. MOT comprises a carbon and a non-carbon component. The carbon component, or carbon charge, is more commonly referred to as carbon tax. The non-carbon component of MOT is often referred to as “excise”, “fuel excise”, “fuel tax” or “fuel duty”. It is important to note that both components of MOT are excise.

MOT law specifies excise duty rates for certain liquid fuels such as petrol, auto-diesel, kerosene and marked gas oil (MGO). Fuels used for propellant purposes (e.g. for powering motor vehicles) are subject to standard rates of MOT, whereas fuels used for non-propellant purposes, such as heating, are subject to reduced MOT rates. MOT rates are published on the Revenue website at www.revenue.ie/en/tax-professionals/tdm/excise/excise-duty-rates/energy-excise-duty-rates.pdf.

Any liquid fuel which is not specified in MOT law is regarded by that law as a “substitute fuel” and it attract the MOT rate applicable to the specified fuel for which it is substituted. This means that a substitute fuel used in place of auto-diesel attracts the auto-diesel rate of MOT, the petrol rate of MOT applies to petrol substitutes, and substitute fuels which are used for reduced rate purposes (e.g. heating) attract the MGO rate of MOT.

MOT law defines “biofuel” as any substitute fuel made from biomass. “Biomass” is further defined as the biodegradable fraction of products, waste and residues from agriculture (including vegetable and animal substances), forestry and related industries, as well as the biodegradable fraction of industrial and municipal waste. The legislation does not specify different types of biofuels, such as hydrotreated vegetable oil (HVO), as this is not necessary; any liquid fuel that meets the criteria of being produced from biomass is treated as a biofuel for MOT purposes, and on these grounds, HVO is taxed as a biofuel.

Section 100(5) of Finance Act 1999, which has been in place since 2012, provides that all biofuels are fully relieved from the carbon component of MOT, which means that the law applies zero carbon tax to HVO. The table below summarises current MOT rates applicable to biofuels (such as HVO) and for comparison, the rates applicable to non-biofuels.

MOT rates per 1,000 litres effective from 11 October 2023
Fuel type/use	Non-carbon component	Carbon component	Total MOT
Petrol	€476.80	€129.59	€606.39
Biofuel used instead of petrol	€476.80	Fully relieved	€476.80
Auto-diesel /kerosene used as propellant	€376.94	€149.89	€526.83
Biofuel used instead of auto-diesel/ kerosene used as propellant	€376.94	Fully relieved	€376.94
Marked Gas Oil used for non-propellant purposes (e.g. heating)	€17.62	€131.47	€149.09
Kerosene used for non-propellant purposes (e.g. heating)	€0.00	€122.83	€122.83
Biofuel used for non-propellant purposes (e.g. heating)	€17.62	Fully relieved	€17.62

As can be seen from the table above, biofuels (including HVO) qualify for a substantially lower MOT rate than the fossil fuels for which they are substituted.

The Renewable Transport Fuel Obligation (RTFO) is administered by the National Oil Reserves Agency and my colleague, the Minister for Transport, has responsibility for the overall oversight of the RTFO scheme.

Question No. 242 answered with Question No. 239.

Office of Public Works

Questions (243)

Mary Lou McDonald

Question:

243. Deputy Mary Lou McDonald asked the Minister for Public Expenditure, National Development Plan Delivery and Reform for an update on the temporary use of a centre (details supplied). [6077/24]

Written answers

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

The building referenced is still allocated to An Garda Síochána on a temporary basis and the long term use of the building is under consideration.

Office of Public Works

Questions (244, 245)

Catherine Murphy

Question:

244. Deputy Catherine Murphy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if consideration has been given to the M4 access to Castletown House under the Historic and Archaeological Heritage and Miscellaneous Provisions Act 2023 which provides for access to ensure the integrity of a heritage site; if so, the reason it has not been pursued; and if he will make a statement on the matter. [6091/24]

Catherine Murphy

Question:

245. Deputy Catherine Murphy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if the OPW has made efforts to secure the right to use the M4 entrance to access Castletown House in the context of utilising the provisions of the Historic and Archaeological Heritage and Miscellaneous Provisions Bill 2023; and if not, the reason. [6116/24]

Written answers

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

I propose to take Questions Nos. 244 and 245 together. I propose to answer PQs 6091 and 6116 together.

I understand that the Minister for Housing, Local Government and Heritage, who has responsibility for commencing provisions contained within the Historic and Archaeological Heritage and Miscellaneous Provisions Act 2023, is currently working with his Department to implement measures which will enable commencement (on a phased basis) of the Act. It is also my understanding that much of this Act has not yet been commenced.

For clarity, I would welcome further detail from the Deputy as to the exact provisions in the Act which she has identified as relevant in this particular instance.

As it stands, and as the Deputy will be aware, the State already has access to Castletown in order to ensure the integrity of the heritage site. The official vehicular access, through the Celbridge Gate, to Castletown House was acquired by the State in 1994 along with 13 acres of land.

Question No. 245 answered with Question No. 244.

Office of Public Works

Questions (246)

Thomas Pringle

Question:

246. Deputy Thomas Pringle asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if the OPW has examined and costed the repair of the drainage system at Railway Road, Raphoe, County Donegal, which was damaged and left in a dangerous situation in July 2023; when it will be repaired; and if he will make a statement on the matter. [6176/24]

Written answers

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

Donegal County Council are actively working in partnership with the OPW in identifying a funding source and design solution for the failure of the storm water culvert at Railway Road in Raphoe. The OPW have successfully tendered and appointed a CCTV contractor to examine all sections of the culvert, including the failure at Railway Road, to ascertain the full extent of the damage caused by the latest flood event.

The CCTV survey will incorporate specialist drone camera technology and it is expected the survey will be completed by the end of February. Following a review of the data it is proposed that the appointed Engineering Consultant for the Raphoe Flood Relief Scheme will be tasked with designing and costing a solution for the culvert failure at Railway Road along with any other recommended remediation measures to the culvert. An application will then be made by Donegal County Council under the OPW Minor Flood Mitigation Works and Coastal Protection Scheme for the repairs in advance of the full Raphoe Flood Relief Scheme. The application will be considered for funding by the OPW under the criteria for the Minor Works Scheme.

The Minor Flood Mitigation Works and Coastal Protection Scheme was introduced by the Office of Public Works in 2009. The purpose of the scheme is to provide 90% funding to Local Authorities to undertake minor flood mitigation works or studies up to €750,000 to address localised flooding and coastal protection problems within their administrative areas. The scheme generally applies where a solution can be readily identified and achieved in a short time frame.

Applications are assessed by the OPW having regard to the specific economic, technical social and environmental criteria of the scheme, including a cost benefit ratio. The commencement and progression of any works for which funding is approved is a matter for each Local Authority concerned.

Brexit Supports

Questions (247)

Thomas Pringle

Question:

247. Deputy Thomas Pringle asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the total amount of funding that remains unspent by his Department from allocations under the Brexit adjustment reserve, disaggregated by scheme title of eligible measures; and if he will make a statement on the matter. [6430/24]

Written answers

Minister for Public Expenditure, National Development Plan Delivery and Reform

The European Union’s Brexit Adjustment Reserve (BAR) is a unique regulation established specifically to provide support to counter the adverse economic, social, territorial, and environmental consequences of the withdrawal of the UK from the European Union. The regulation is clear that in order to be eligible for BAR funding, the expenditure must fall within the eligibility period for expenditure which runs from the 1st of January 2020 to the 31st of December 2023. The application for BAR funding must set out the negative impacts of the withdrawal of the UK from the European Union, and how the measures carried out under the Fund alleviate the adverse consequences.

Following the BAR Regulation coming into force in October 2021, the Government allocated specific funding of €389 million in Budgets 2022 and 2023 across a number of sectors. A large proportion of that funding was allocated to the Department of Agriculture, Food and the Marine, who received €271 million in BAR funding across those budgets. The Department of Further and Higher Education, Research, Innovation and Science also received a significant allocation of €37.3 million, which included, for example, funding towards training and reskilling for businesses or individuals impacted by Brexit.

Officials in my Department have been engaging in a review exercise of Brexit related spending across the eligibility period for possible inclusion in Ireland’s BAR claim to the EU Commission in September 2024. This involves engaging with Departments on spending outside of that allocated in Budgets 2022 and 2023 which may qualify for inclusion, and a figure of approximately €0.7 billion has been identified in this regard.

The exact composition of Ireland's BAR claim will not be finalised until the claim is submitted in September 2024. As work is ongoing by my Department to verify all Brexit-related spending for inclusion in the BAR claim it is not possible at this time to confirm individual projects or final amounts of expenditure in any sector that will be included in the BAR claim.

That being said, the Government has made significant investments across a range of sectors to mitigate Brexit impact. As noted above, very significant funding has been allocated to the Department of Agriculture, Food and the Marine. This funding was allocated across the Department’s areas of responsibility, with a large proportion going to Fisheries and Aquaculture initiatives as well as towards increasing operations in the ports following the UK becoming a 3rd country for customs purposes.

Other major recipients of investment include the Revenue Commissioners, to assist in increasing operational capacity to address the customs implications of Brexit for Ireland and the Department of Enterprise, Trade and Employment, to support Brexit preparedness schemes and other supports for SMEs. Significant funding has also been allocated to the upgrade works in Rosslare port.

Office of Public Works

Questions (248)

Alan Kelly

Question:

248. Deputy Alan Kelly asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the visitor numbers for each visitor attractions operated by the OPW for each month of 2023, in tabular form. [6593/24]

Written answers

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

My officials are currently evaluating and auditing 2023 Visitor Data. Once the information has been collated, I will respond directly to the Deputy

Office of Government Procurement

Questions (249)

Alan Kelly

Question:

249. Deputy Alan Kelly asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the number of vacant WTE posts, by job title currently in the Office of Government Procurement; the estimated full year cost of filling each of those vacancies; and when each of those vacancies will be filled, in tabular form. [6594/24]

Written answers

Minister for Public Expenditure, National Development Plan Delivery and Reform

The Office of Government Procurement (OGP) currently has 44 vacant posts. The table below shows the number of current vacant posts by grade and the estimated full year cost of filling each vacancy.

Grade	Number of vacant posts	Estimated full year cost	Estimated Total Annual Cost of filling vacant posts
Assistant Principal	4	€82,645	€330,583
Category Manager (AP equivalent)	3	€76,946	€230,839
Higher Executive Officer	1	€59,692	€59,692
Category Specialist Higher (HEO equivalent)	8	€55,460	€443,682
Administrative Officer	2	€40,181	€80,363
Executive Officer	2	€37,672	€75,345
Category Specialist (EO equivalent)	19	€49,993	€949,884
Clerical Officer	5	€30,391	€151,956
Total	44		€2,322,348

The estimated annual cost is based on the starting salary point of each grade pay scale and is inclusive of employer PRSI costs.

OGP fills its vacancies via panels established by the Public Appointments Service (PAS). Such panels are established through openly advertised recruitment competitions. A number of panels have been specifically established by PAS for OGP. Where suitable panels have been established it takes on average three to four months to fill the vacancy, including the necessary clearance process.

Work Permits

Questions (250)

David Stanton

Question:

250. Deputy David Stanton asked the Minister for Enterprise, Trade and Employment with reference to the Report Stage debate of 31 January 2024 on the Employment Permits Bill 2022, the progress, if any, that his Department has made in facilitating spouses or partners of those working in Ireland under intra-company transfer employment permits to gain access to the labour market; and if he will make a statement on the matter. [6133/24]

Written answers

Minister of State at the Department of Enterprise, Trade and Employment

The Department of Justice has responsibility for the granting of immigration permissions that may provide for entry and work rights in the State for non EEA nationals and their spouses and partners where eligible to apply.  Spouses and partners of Intra-Company Transfer Employment Permit holders do not currently receive automatic work rights from that Department, however they are free to apply for a separate employment permit in their own right.

At present, the Department of Justice is undertaking a review of the broader family reunification policy, including work rights of spouses and my Department has been engaging with the Department in support of this review and the extending of work rights to eligible spouses and partners of ICT permit holders.

The Department of Justice policy requires that the sponsor demonstrate their capacity to provide for their family member(s) if they are to be granted a permission to come to Ireland. The policy sets out the rationale for applying resource requirements as part of the overall assessment of whether to approve an application for family reunification and the conditions attaching to permissions issued to family members.  

I intend to write to the Minister of Justice seeking an update on the progress of this review shortly.

Job Losses

Questions (251)

Thomas Gould

Question:

251. Deputy Thomas Gould asked the Minister for Enterprise, Trade and Employment the actions he has taken to reduce job losses at a company (details supplied) in Cork and ensure staff are reemployed quickly. [6141/24]

Written answers

Minister for Enterprise, Trade and Employment

Activision Blizzard Inc., a subsidiary of Microsoft Corp, develops and publishes interactive software products, entertainment content, and services for mobile devices, video game consoles, and personal computers. The company also develops film and television content and operates "esports" leagues and events. In 2007, Blizzard established its European games support centre in Cork.

In January 2024, Activision Blizzard Inc announced plans to reduce its current global workforce by 1,900 people across its video-game divisions. Its current global workforce is 17,000 people and Blizzard Entertainment in Cork will be potentially impacted.

While the IDA was immediately made aware of the company’s difficulties and the potential for redundancies in Cork, no specific detail was shared prior to its announcement. A meeting between the Irish leadership team and IDA then took place on 25th January 2024.

My and Government's immediate concerns are for the workers impacted and their families. To that end, all the appropriate supports across Government are at the disposal of those who may be made redundant.

IDA will continue to keep in close contact with Activision Blizzard’s Irish and US leadership teams and has offered continued support while the statutory, collective redundancy, consultation process takes place. In particular, the IDA has shared details on its Transformation supports for upskilling and reskilling and will work with its Southwest Regional Management team to that end. In particular, the protocol with all redundancy situations involving IDA client companies includes the IDA working with the company concerned to define skills profiles of impacted employees and to match those with existing and target client company skills requirements.