Wednesday, 14 Feb 2024

Written Answers Nos. 104-123

Revenue Commissioners

Questions (104)

Robert Troy

Question:

104. Deputy Robert Troy asked the Minister for Finance if the contact details for customers to contact Revenue by phone can be corrected (details supplied). [6707/24]

Written answers

Minister for Finance

The Revenue Commissioners have advised me that the correct contact details are available on its website. Typically, this site is returned to an online search request for contact details of Revenue, however it is important to note that Revenue has no control over the details returned by a search engine.

To find the correct contact details for their query, customers should select the appropriate area from the list in the "Contact us" webpage on Revenue's website, available here: www.revenue.ie/en/contact-us/index.aspx.

Departmental Data

Questions (105)

Claire Kerrane

Question:

105. Deputy Claire Kerrane asked the Minister for Finance the number of farmers that make use of the income averaging mechanism available for farm income; the number of farmers that are taxed on an annual basis; and if he will make a statement on the matter. [6711/24]

Written answers

Minister for Finance

I am advised by Revenue that for 2021 (the latest year for which fully analysed data are available), there were 5,530 taxpayer units recorded as computing their assessable profits in accordance with Section 657 of the Taxes Consolidation Act 1997, which provides for the Income Averaging mechanism.

I am further advised that the number of taxpayer units who declared themselves as a farmer on their annual Form 11 tax return in 2021 was 81,390.

A taxpayer unit is either an individual with any personal status who is singly assessed or a couple in a marriage or civil partnership who have elected for joint assessment. In this case, taxpayer units which are jointly assessed couples relates to situations where one or both partners have declared themselves as farmers.

Referendum Campaigns

Questions (106)

Carol Nolan

Question:

106. Deputy Carol Nolan asked the Minister for Finance the measures he is taking to ensure that organisations, including State bodies under the aegis of his Department as well as non-governmental organisations and charities that are in receipt of funding from his Department, do not use any portion of such funding to campaign or promote a position in favour or against any outcome of the forthcoming referenda on Articles 41.1.1, 41.2.1 and 41.2.2 of the Constitution, thereby breaching the McKenna principles; and if he will make a statement on the matter. [6760/24]

Written answers

Minister for Finance

The Department of the Taoiseach issues guidance to all Ministers and Government Departments in respect of the application of the principles of the various Court judgments relevant to the Government’s role in referendum campaigns (these are generally referred to as the ‘McKenna/McCrystal principles’).  The guidance note is based on advice received from the Attorney General’s Office. 

In short summary, these principles require that any information disseminated by the Government or any agencies or bodies involving the use of public funds must be equal, fair, impartial and neutral, and the Government is not entitled to spend public money for the purpose of promoting a campaign for a particular outcome. It is for Departments to bring the information to the attention of relevant bodies under their aegis, and in this regard my Department disseminated such guidance to the bodies under the remit of my Department in December 2023 and January 2024.

It is the responsibility of An Coimisiún Toghcháin, under Chapter 5, Part 2 of the Electoral Reform Act 2022, to provide a general explanation of the subject matter of the proposals for the referendums and to promote public awareness and encourage voting at the referendums.

Fiscal Data

Questions (107)

Matt Carthy

Question:

107. Deputy Matt Carthy asked the Minister for Finance further to Parliamentary Question No. 89 of 1 February 2024, if he believes it would send a signal to the international market forces, in line with Irish Government policy and priorities, were he to instruct the Ireland Strategic Investment Fund to divest from companies which they are aware derive profit from activities in the illegal Israeli settlements; and if he will make a statement on the matter. [6899/24]

Written answers

Minister for Finance

On foot of the Dáil approving a 9-month timed amendment to Dáil second stage of the Deputy’s own party Private Members Illegal Israeli Settlements Bill last May, that stage of the legislative process is expected to expire on 17 February next. Under current Oireachtas Standing Orders the timing of the next steps in dealing with the Bill are a matter for the Oireachtas. Of course, I am happy to engage with those next steps as soon as they arise.

As regards the Deputy’s particular query this seems to be a speculative question the response to which is difficult to determine with any certainty. It is not clear as to the reaction of, or indeed signal that would be sent to any international financial market entity or entities if ISIF divested along the lines proposed in the Deputy’s question.

Insurance Coverage

Questions (108)

Matt Carthy

Question:

108. Deputy Matt Carthy asked the Minister for Finance if travel insurance policies are obliged to provide for the costs associated with medical care in the event that a person is in a critical condition in a medical facility in another jurisdiction covered by the policy, beyond the dates covered by the policy itself; and if he will make a statement on the matter. [6972/24]

Written answers

Minister for Finance

As the Minister for Finance overseeing the legal framework governing financial services regulation, including the insurance sector, I must emphasise that the provision of insurance cover, particularly in the area of travel insurance, is primarily a commercial matter determined by insurers. Accordingly, the EU Solvency II Directive dictates that neither the Government nor the Central Bank can mandate insurers to extend coverage beyond the terms specified in the policy. However, it is imperative for individuals to understand the coverage provided by their travel insurance policies, particularly regarding medical care abroad.

Travel insurance serves as a vital safeguard against unforeseen circumstances while abroad, encompassing essential provisions such as emergency medical repatriation and coverage for personal emergencies. It is incumbent upon travellers to secure policies tailored to their specific needs, including adequate coverage for medical expenses, which can escalate significantly in critical situations. Hospital bills and medical evacuations can incur substantial costs, underlining the importance of selecting an appropriate insurance policy.

It is strongly advised that consumers familiarise themselves with the conditions as set by the provider, including provisions relating to pre-existing conditions, medical coverage and travel contrary to official advice. Moreover, individuals should be aware of the exclusions and restrictions stipulated in their policies, and seek clarification from insurers if uncertainties arise regarding specific risks or circumstances

In conclusion, while Ministerial oversight extends to the regulatory framework governing insurers, the responsibility for understanding and selecting suitable travel insurance policies ultimately rests with the consumer. As such, preparation, including thorough policy review and adherence to terms and conditions is important to ensure adequate coverage while travelling.

Tax Data

Questions (109)

Marian Harkin

Question:

109. Deputy Marian Harkin asked the Minister for Finance to provide statistics in tabular form (details supplied) for the years 2015-2023 relating to vehicle registration tax transfer or residence applications received by the Revenue Commissioners; and if he will make a statement on the matter. [7059/24]

Written answers

Minister for Finance

As the Deputy is aware all motor vehicles in the State must be registered within 30 days of their date of entry into the State at which point Vehicle Registration Tax (VRT) is charged. In certain cases, a full or partial exemption from VRT may apply, if the person registering the vehicle is transferring their residence to the State.

In order to qualify for Transfer of Residence (TOR) relief, the person registering the vehicle must have had normal residence abroad and is now taking up normal residence in the State. In addition, the vehicle is required to have been in the person’s possession for a minimum of six months before the transfer of residence to the State, and brought into the State within 12 months of transferring residence. Further information on VRT and the associated reliefs/exemptions is available on Revenue’s website at www.revenue.ie/en/vrt/index.aspx.

Please find below data in respect of the numbers of transfer of residence applications received as requested by the Deputy.

	Received	Granted	Refused	VRT Paid
2015	3,035	2,813	222	€530,680
2016	3,438	3,157	281	€608,880
2017	3,472	3,131	341	€793,632
2018	3,526	3,198	328	€742,113
2019	3,772	3,345	427	€803,762
2020	2,779	2,562	217	€366,924
2021	3,963	3,763	200	€284,838
2022	3,538	3,416	122	€245,014
2023	3,290	3,121	169	€516,741

Tax Data

Questions (110)

Marian Harkin

Question:

110. Deputy Marian Harkin asked the Minister for Finance to provide statistics in tabular form (details supplied) relating to the Revenue Commissioners' seize and release’ VRT enforcement procedure for January to December 2023; and if he will make a statement on the matter. [7060/24]

Written answers

Minister for Finance

I am advised by Revenue that its approach to enforcement of the law relating to Vehicle Registration Tax (VRT) is that in each instance where a failure to comply with the relevant legal requirements is detected, the matter is dealt with in a manner that is fair and proportionate in the circumstances of the particular case. Section 5.4.2 of the VRT Enforcement Manual gives examples of the forms of action appropriate in the various situations that a Revenue Officer may encounter.

In certain instances, a warning will be given or a VRT Demand Notice issued in accordance with Section 5.5 of VRT Enforcement Manual.

A vehicle may be detained under section 140(3) of the Finance Act 2001 where an Officer has reasonable suspicion that the vehicle has not been registered in the State, has been converted and a declaration of conversion has not been made, or VRT has not been paid. It may be detained for such period as is required by the Officer to carry out enquiries to determine whether such vehicle has been registered, such declaration has been made or such VRT has been paid. The period of detention is the earlier of the period of time taken to make such enquiries or on the expiration of a period of one month.

Where an Officer forms the view that a person is a resident of the State and in possession of an unregistered vehicle contrary to section 139 of the Finance Act 1992, and that the person has had the vehicle in the State for in excess of a 30-day period, the vehicle may be lawfully seized in accordance with Section 141 of the Finance Act 2001.

Depending on the circumstances of the particular case, Officers may offer local release of the seized vehicle at the roadside pursuant to the provisions of s.144(2) of the Finance Act 2001 on payment of a compromised sum. Paragraph 5.8 of Section 5 of the VRT Enforcement Manual sets out the procedure for local release of seized vehicles. Paragraph 5.8.1 provides that an officer may offer the local release of a seized vehicle in cases involving a first offence, including a seizure that resulted from a VRT Demand Notice (Form VRT31) being ignored. In all other instances the case must be reported to Revenue’s National Prosecutions and Seizures Office (NPSO) for a decision on what action(s) should be taken. It is also provided in that paragraph that in instances where a seized vehicle is released locally, this should be approved and closed by management at Higher Executive Officer level or higher, with all documentation maintained locally. Paragraph 5.8.4 sets out the scale of compromise sums to be applied in local release situations.

The number of warnings issued, detentions, vehicles seized for VRT related offences and the number of cases where a compromise sum was paid and the amounts paid for the period January to December 2023 are set out below. I am informed that these monthly numbers may fluctuate as Revenue’s systems are updated in respect of each case. This data is based on information extracted from Revenue systems on 13 February 2024: 

2023	Warnings	Detentions (s.140 FA 2001)	Seizures (s.141 FA 2001)	No. of Compromise Sums  (s.144(2) FA 2001)	Value of Compromise Sums (s.144(2) FA 2001)
January	25	4	93	91	51,993
February	24	5	82	82	50,557
March	12	3	81	78	65,454
April	42	6	106	104	77,283
May	18	6	80	74	70,437
June	11	4	94	94	94,015
July	9	8	56	53	49,653
August	13	0	61	60	42,339
September	17	7	86	83	56,989
October	39	8	76	71	59,628
November	13	1	65	65	52,201
December	11	2	20	17	12,640

Public Expenditure Policy

Questions (111)

Patricia Ryan

Question:

111. Deputy Patricia Ryan asked the Minister for Public Expenditure, National Development Plan Delivery and Reform in view that Ireland has the fastest increasing aging demographic, predicted to hit 26% of the population being over 65 by 2051, if he considers the current 3% increase in budget to maintain existing levels of service in the health service, and in particular age related health services, to be sufficient when the aging demographic predicts increased demand on those services due to increases in the older population; and if he will make a statement on the matter. [7023/24]

Written answers

Minister for Public Expenditure, National Development Plan Delivery and Reform

A key part of the annual budgetary cycle is determining the amount of funding required for Departments to carry out their existing functions, before any new decisions are taken. This is referred to as the ‘Existing Level of Service’ or ELS. ELS funding provides for the maintenance of our existing services and schemes, with the overall affordability limits set out in the Medium Term Expenditure Strategy.

ELS is a significant part of the additional expenditure funding allocated each year and delivers increased investment in public services, through for example providing existing schemes to a growing number of people, and investment in the public service workforce.

Each year both as part of the whole of year Budget process, and the finalisation of Estimates, ELS is considered in detail in each Vote. This requires an assessment of the specific needs of the Vote including previous budget decisions, the impact of the existing public sector pay deals and any demographic or other demand impacts.

Since 2019, the Government has prioritised a significant and unprecedented level of investment in the health service, over €7.7 billion. There has been an average annual increase in total budget allocation of approx. 9%. This significant investment has allowed for very significant service expansion, for example:

• An expansion in capacity through the funding of 1,228 additional acute beds and 93 critical care beds in hospital settings;

• An increase of over 24,000 staff through additional recruitment;

• Expansion of access to free GP care and free contraception; and

• Removal of Inpatient Hospital charges.

Budget 2024 allocated €22.82 billion to the Department of Health for 2024, €21.77 billion in core and €1.05 billion in non-core funding, an increase of €1.46 billion (6.9%) compared to the 2023 allocation. The core allocation of €21.77 billion represents a 6.2% increase to address demographic change, service pressures and new developments.

The Department of Finance, Population Ageing and the Public Finances in Ireland, projects that the old-age dependency ratio will nearly double over the next 30 years, increasing from 24 percent (2019) to 53 percent in 2070. The biggest ratio increase of 9.1% will take place from 2040 to 2050, followed by an increase of 7.1% from 2030 to 2040.

Therefore, there is significant importance on the continued investment of our health system, which accounts for approximately 1 in every 4 euro of voted expenditure. However, in order to meet the growing health demands, the financial sustainability of our health system also needs to be underpinned with a focus on reform, productivity, better financial governance and delivering on the expenditure control measures.

On 17th January 2024, the Minister for Health announced the establishment of Health’s Productivity and Savings Taskforce, which aims at maximising existing funding and providing as many services as possible to patients, while meeting the needs of a growing and ageing population.

Departmental Reviews

Questions (112)

Niamh Smyth

Question:

112. Deputy Niamh Smyth asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if his Department can review a case (details supplied); and if he will make a statement on the matter. [6686/24]

Written answers

Minister for Public Expenditure, National Development Plan Delivery and Reform

I am informed by the National Shared Services Office (NSSO) that to ensure compliance with Data Protection they cannot comment publicly on an individual case. However, I am informed that the NSSO has reviewed the case and is contacting the individual in question as well as the related HR unit.

Referendum Campaigns

Questions (113)

Carol Nolan

Question:

113. Deputy Carol Nolan asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the measures he is taking to ensure that organisations, including State bodies under the aegis of his Department as well as non-governmental organisations and charities that are in receipt of funding from his Department, do not use any portion of such funding to campaign or promote a position in favour or against any outcome of the forthcoming referenda on Articles 41.1.1, 41.2.1 and 41.2.2 of the Constitution, thereby breaching the McKenna principles; and if he will make a statement on the matter. [6766/24]

Written answers

Minister for Public Expenditure, National Development Plan Delivery and Reform

My Department has received a guidance note from the Department of the Taoiseach in respect of the application of the principles of the various Court judgments relevant to the Government’s role in referendum campaigns. This guidance has been noted at the Department's Management Board and circulated to all staff in the Department. It has also been shared with the bodies under the aegis of the Department, all of which have confirmed that they are aware of, and fully adhere to, these principles.

Departmental Data

Questions (114)

Louise O'Reilly

Question:

114. Deputy Louise O'Reilly asked the Minister for Enterprise, Trade and Employment the number of IDA sponsored companies per county; and the number of jobs in IDA sponsored companies, by county, in tabular form. [6736/24]

Written answers

Minister for Enterprise, Trade and Employment

IDA Ireland has over 1,800 client companies within its portfolio employing 300,583 as at the end of 2023, with employment levels above 300,000 for the second consecutive year. 248 investments were won in 2023, 83 of which were new name investments.

Balanced regional development remains a priority for IDA Ireland. There were 132 investments secured across regional locations during 2023, representing 53% of all investments. The total number of regional jobs now stands at 163,471. The Midlands Region saw the strongest level of growth, up 5.8%. There was growth in the Border Region (up 2.7%) and Midwest Region (up 2.6%) with the Southwest and Southeast Regions up by 1.2% and 1.4% respectively. Elsewhere, the West Region was down by 1.8% whilst Dublin and the Mid East Region declined by 1.2% and 4.8% respectively.

Employment in FDI companies now accounts for over 11% of the workforce. Additionally, my Department estimates that for every 10 jobs generated by FDI directly, another eight are created in the wider economy. This translates to over 540,000 direct and indirect jobs supported by FDI at the end of 2023, almost 20% of the workforce.

IDA Ireland’s 2023 results reinforce the scale of the contribution of FDI to Ireland and the role that inward investment continues to play in providing jobs and opportunity for people right across the country. While they are reassuring in the context of an increasingly challenging and competitive global environment for enterprise and for FDI, we are not complacent and Government recognises that Ireland must stay agile and ambitious to win investment as we pursue implementation of the policy mix articulated in the White Paper on Enterprise.

As requested, the Deputy, the number of IDA client companies and jobs by county in 2023, is set out in the table below:

County	IDA Clients 2023	Total IDA Supported Jobs 2023
Cavan	9	821
Donegal	22	5,036
Leitrim	4	1,104
Monaghan	6	283
Sligo	31	2,929
Dublin	985	137,112
Kildare	45	11,909
Louth	36	3,674
Meath	16	2,173
Wicklow	21	2,673
Clare	70	5,919
Limerick	71	16,018
Tipperary	17	5,320
Laois	5	155
Longford	7	1,801
Offaly	11	1,385
Westmeath	28	4,582
Carlow	4	1,440
Kilkenny	13	1,037
Waterford	43	9,078
Wexford	26	3,746
Cork	216	49,253
Kerry	17	2,043
Galway	103	24,080
Mayo	16	5,434
Roscommon	9	1,578

Departmental Data

Questions (115)

Louise O'Reilly

Question:

115. Deputy Louise O'Reilly asked the Minister for Enterprise, Trade and Employment the number of Enterprise Ireland sponsored companies per county; the number of jobs in Enterprise Ireland sponsored companies, by county, in tabular form. [6737/24]

Written answers

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

In 2023, employment in Enterprise Ireland supported companies increases to a record 225,495, the highest ever recorded. 

The following figures are compiled from Enterprise Ireland’s Annual Employment Survey for 2023

County	No. of Companies	No. of Jobs
Carlow	68	3,916
Cavan	70	6,942
Clare	100	5,184
Cork	467	25,769
Donegal	98	3,479
Dublin	1744	74,681
Galway	234	9,104
Kerry	90	4,973
Kildare	158	9,436
Kilkenny	82	5,630
Laois	39	1,867
Leitrim	16	880
Limerick	178	8,924
Longford	27	2,392
Louth	130	6,744
Mayo	103	6,004
Meath	150	7,898
Monaghan	81	6,709
Offaly	52	4,091
Roscommon	30	1,671
Sligo	51	2,308
Tipperary	99	6,742
Waterford	98	7,580
Westmeath	73	3,178
Wexford	85	5,710
Wicklow	128	3,683
Total	4451	225,495

Departmental Data

Questions (116)

Louise O'Reilly

Question:

116. Deputy Louise O'Reilly asked the Minister for Enterprise, Trade and Employment the number of LEO sponsored companies per county; and the number of jobs in LEO sponsored companies, by county, in tabular form. [6738/24]

Written answers

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

This Government is committed to backing business and will continue to work closely with small businesses to support their growth, help them to find new markets, create jobs and take on the twin challenges of decarbonisation and digitalisation. The Local Enterprise Offices have a key role to play here. 

The recently announced results of the Local Enterprise Offices Annual Employment Survey are very positive.  Last year, the LEOs financially assisted a portfolio of 7,167 small businesses, that account for 38,726 jobs across the country. This is the highest recorded number since the establishment of the LEOs and represents a 10th year of consecutive jobs growth. In 2023, LEO supported companies created 6,640 new jobs, with a net gain of 2,131 jobs.

82% of the new jobs created by Local Enterprise Office companies in 2023 were located outside of Dublin. This shows again how vital the LEOs are to the development of our indigenous enterprises and is a testament to the hard work and dedication of the staff of the 31 Local Enterprise Offices.

The net jobs gain in employment by LEO Client companies of 2,131 accounts for any loses from company amalgamation, transfers from LEOs to Enterprise Ireland and those that cease trading.

The figures accounted for in these results are only LEO clients that have received financial grant assistance from their LEO and does not measure small businesses and their associated jobs that have received training, mentoring or other supports such as the Trading Online Voucher, Green for Business, Lean for Business or Digital for Business.

The Local Enterprise Office Annual Employment Survey results for 2023 are set out in the table below:

County	No. of Clients	Gross Jobs (FT + OT)	Total Gains	Net Jobs
Carlow	208	1005	140	1
Cavan	171	1442	165	64
Clare	229	1393	188	62
Cork	630	3268	714	244
Donegal	259	1539	321	78
Dublin	1223	5718	1003	394
Galway	259	1240	174	52
Kerry	242	1219	207	65
Kildare	268	1309	271	17
Kilkenny	188	1100	168	53
Laois	141	777	143	40
Leitrim	155	472	82	26
Limerick	313	2049	453	238
Longford	268	1355	154	50
Louth	212	911	154	26
Mayo	195	1222	234	23
Meath	258	1383	216	13
Monaghan	168	1015	140	78
Offaly	206	1177	235	10
Roscommon	171	1007	135	26
Sligo	193	982	117	37
Tipperary	266	1578	370	96
Waterford	280	1237	185	47
Westmeath	269	1600	208	145
Wexford	234	1954	329	177
Wicklow	161	774	134	69
Grand Total	7167	38726	6640	2131

 

Business Supports

Questions (117, 123, 124, 125)

Catherine Connolly

Question:

117. Deputy Catherine Connolly asked the Minister for Enterprise, Trade and Employment how many businesses in County Galway are likely to qualify for the increased cost of business grant; what engagement his Department has had with Galway City and County Councils in relation to this; and if he will make a statement on the matter. [6740/24]

Brendan Smith

Question:

123. Deputy Brendan Smith asked the Minister for Enterprise, Trade and Employment when details of the increased cost of business scheme grant will be announced; the number of businesses eligible for this scheme in Cavan and in Monaghan; if his Department has engaged with local authorities in relation to this scheme; and if he will make a statement on the matter. [7100/24]

Brendan Smith

Question:

124. Deputy Brendan Smith asked the Minister for Enterprise, Trade and Employment the measures that will be introduced to assist small and medium enterprises with increased costs; and if he will make a statement on the matter. [7101/24]

Brendan Smith

Question:

125. Deputy Brendan Smith asked the Minister for Enterprise, Trade and Employment if specific measures will be introduced to assist small and medium enterprises in the hospitality sector with increased costs; and if he will make a statement on the matter. [7102/24]

Written answers

Minister for Enterprise, Trade and Employment

I propose to take Questions Nos. 117 and 123 to 125, inclusive, together.

I recognise the issues faced by all sectors of the economy due to rising costs, including SMEs operating in the hospitality sector. A variety of supports have been made available to businesses in recent years, including through the Temporary Business Energy Support Scheme (TBESS), the Business Users Support Scheme for Kerosene (BUSSK) and the Ukraine Enterprise Support Scheme. In addition, many rateable premises will have benefited from the commercial rates waiver scheme that was in place from 2020 to the first quarter of 2022.

The Increased Cost of Business (ICOB) grant was announced as part of the Budget 2024 package, with an allocation of €257m. It will be particularly targeted at Small and Medium sized businesses who operate from a rateable premises. The grant is intended to aid firms who have been most affected by increases in business costs but is not intended to directly compensate for all increases in wages, or other costs, for every business.

My Department is leading the introduction of this scheme, working in conjunction with the Local Authorities, the Local Government Management Agency (LGMA), the County and City Management Association (CCMA) and the Department of Housing, Local Government, and Heritage. Service Level Agreements (SLA) are currently being drafted between my Department and the Local Authorities to underpin the operation of this scheme. These will cover the delivery, funding, and oversight arrangements for the grant scheme and this process is expected to conclude shortly.

The administration of the grant will be carried out by Local Authorities with a view to providing relief in the first quarter of this year. Businesses will be contacted directly by their Local Authority. The grant has been set up in this way to ensure that the scheme is accessible to smaller businesses, who may have had difficulties availing of previous schemes.

A business must, at a minimum, meet the following eligibility conditions:

• It is a commercially trading business operating directly within a premises that is commercially rateable by a Local Authority.

• It has provided confirmation of its bank details to the respective Local Authority.

• It is rates compliant, including those businesses with a phased payment arrangement in-place.

• It is tax compliant, and in possession of a valid Tax Registration Number.

Data analysis was undertaken by my officials, based on data provided by Tailte Éireann, to estimate the number of potentially eligible businesses. With regards to each requested local authority, this analysis estimated that up to 2,385 premises in County Cavan, 2,318 premises in County Monaghan, 3,473 premises in Galway City, and 4,285 premises in County Galway could be eligible for the grant. However, the final number of qualifying premises may differ, as exclusions for vacant premises, non-rates compliant and non-tax compliant businesses are considered.

As an additional measure, I fully welcome the announcement made by the Minster for Finance last week to reduce the interest rate applying to warehoused tax debt to 0%. Revenue have also confirmed that it will provide businesses with every possible flexibility in managing the payment of their warehoused debt, including the level of down payment and extended payment duration, having regard to the circumstances of each individual business. In addition, Revenue has confirmed that, where a business has already paid warehoused debt, which was subject to interest at 3%, it will get a refund of that interest.

The Government will continue to monitor what remains a challenging businesses environment and continue to support Irish businesses.

Referendum Campaigns

Questions (118)

Carol Nolan

Question:

118. Deputy Carol Nolan asked the Minister for Enterprise, Trade and Employment the measures he is taking to ensure that organisations, including State bodies under the aegis of his Department as well as non-governmental organisations and charities that are in receipt of funding from his Department, do not use any portion of such funding to campaign or promote a position in favour or against any outcome of the forthcoming referenda on Articles 41.1.1, 41.2.1 and 41.2.2 of the Constitution, thereby breaching the McKenna principles; and if he will make a statement on the matter. [6758/24]

Written answers

Minister for Enterprise, Trade and Employment

The judgment in McKenna stated that the Government has a duty to give information to the electorate as well as to clarify issues which may arise in the course of a campaign and must do so without advocating a particular position. Information must be fair, equal, impartial and neutral.

It is the role of the Electoral Commission, as Ireland’s independent electoral commission, to prepare impartial and unbiased information about the proposals in the upcoming referenda on Article 41.1.1 and Articles 42.2.1 and 42.2.2 of the constitution and make that information available to the public.

Clear guidance on the implications of relevant court judgments for the upcoming referenda on the 39th and 40th amendments of the Constitution was issued to all departments from the Department of the Taoiseach on the 5 December 2023.

My Department and the bodies under its aegis are fully aware of their obligations in this regard.

Export Controls

Questions (119, 120)

Matt Carthy

Question:

119. Deputy Matt Carthy asked the Minister for Enterprise, Trade and Employment the number of dual-use export licences issued in relation to Israel in 2023; the value in relation to such exports; and if he will make a statement on the matter. [6928/24]

Matt Carthy

Question:

120. Deputy Matt Carthy asked the Minister for Enterprise, Trade and Employment the number of dual-use export licences applied for in relation to Israel since 1 January 2023; the number approved; if the Department of Foreign Affairs were consulted and if any concerns were expressed in relation to human rights; the value in relation to such applications; and if he will make a statement on the matter. [6929/24]

Written answers

Minister for Enterprise, Trade and Employment

I propose to take Questions Nos. 119 and 120 together.

My Department is the National Competent Authority with responsibility for Export Controls, including Controls on defence-related exports and exports of Dual-Use goods.

Controls on the export of Dual-use items are administered by my Department, in accordance with Regulation (EU) 2021/821 of the European Parliament and of the Council setting up a Union regime for the control of exports, brokering, technical assistance, transit and transfer of dual-use items.

In 2023 my Department received and issued 32 applications for individual dual-use authorisations for exports to Israel with a value of €70,376,677.

It is the practice of my Department to seek the geopolitical views of the Department of Foreign Affairs in respect of all dual-use export applications. In that regard, they provide my officials with views under the eight assessment criteria set out in Council Common Position 2008/944/CFSP – criterion two of which is “Respect for human rights in the country of final destination as well as respect by that country of international humanitarian law” and criterion three of which is "Internal situation in the country of final destination, as a function of the existence of tensions or armed conflicts".

Accordingly, when making their assessment of applications, my officials are furnished with up to date information which they take into account in the final risk assessment of all licence applications.

Question No. 120 answered with Question No. 119.

Export Controls

Questions (121)

Matt Carthy

Question:

121. Deputy Matt Carthy asked the Minister for Enterprise, Trade and Employment if he is aware of the statements of the Chief Financial Officer of a Japanese company (details supplied) in relation to their suspension of a memorandum of understanding with an Israeli military manufacturer and such action being taken in consideration of the ruling of the International Court of Justice of 26 January 2024 in the case of South Africa v. Israel; if he has considered suspending the granting of exporting licences to Israel in light of the judgement; and if he will make a statement on the matter. [6930/24]

Written answers

Minister for Enterprise, Trade and Employment

My Department is the National Competent Authority with responsibility for Export Controls, including Controls on defence-related exports and exports of Dual-Use goods.

Controls on the export of Dual-use items are administered by my Department, in accordance with Regulation (EU) 2021/821 of the European Parliament and of the Council setting up a Union regime for the control of exports, brokering, technical assistance, transit and transfer of dual-use items.

In conducting assessments of applications for export licences, my officials carry out a series of checks to ensure, as far as possible, that the item to be exported will be used by the stated end-user for the stated end-use and will not be used for illicit purposes.

As part of their assessment, my officials seek the views of the Department of Foreign Affairs in respect of all applications for export licences. Both my own Department and the Department of Foreign Affairs review all dual-use export licence applications against the eight assessment criteria set out in Council Common Position 2008/944/CFSP – including “Respect for human rights in the country of final destination as well as respect by that country of international humanitarian law” and "Internal situation in the country of final destination, as a function of the existence of tensions or armed conflicts".

Accordingly, when making their assessment of applications, my officials are furnished with up to date information which they take into account in the final risk assessment of all licence applications.

Export Controls

Questions (122)

Matt Carthy

Question:

122. Deputy Matt Carthy asked the Minister for Enterprise, Trade and Employment if in light of suspension of two export licences in relation to the export of gunpowder to Israel by the government of Wallonia, he believes that the order for provisional measures of the International Court of Justice of 26 January 2024 in the case of South Africa v. Israel may have implications regarding the issuance of export licences for dual-use items to Israel; and if he will make a statement on the matter. [6931/24]

Written answers

Minister for Enterprise, Trade and Employment

My Department is the National Competent Authority with responsibility for Export Controls, including Controls on defence-related exports and exports of Dual-Use goods.

Controls on the export of Dual-use items are administered by my Department, in accordance with Regulation (EU) 2021/821 of the European Parliament and of the Council setting up a Union regime for the control of exports, brokering, technical assistance, transit and transfer of dual-use items. The Regulation provides for a harmonised export controls system throughout the EU and sets out the criteria for the examination of applications.

In line with the Regulation my officials assess all applications against the eight assessment criteria set out in Council Common Position 2008/944/CFSP – criterion two of which is “Respect for human rights in the country of final destination as well as respect by that country of international humanitarian law” and criterion three of which is "Internal situation in the country of final destination, as a function of the existence of tensions or armed conflicts".

In addition, my officials seek the geopolitical views of the Department of Foreign Affairs in respect of all applications for export licences including those destined for Israeli end users.

Accordingly, the Department of Foreign Affairs raises relevant human rights considerations in respect of all export licence applications received from my Department, including those concerning dual-use exports to Israel, which are taken into account in the final risk assessment of any licence application.

Question No. 123 answered with Question No. 117.