Written Answers Nos. 222-236
222. Deputy Catherine Murphy asked the Minister for Finance the estimated yield if the local property tax on houses valued between €1.05 million and €1.75 million increased to 0.60% of that portion; and for houses valued at in excess of €1.75 million, were it to be increased to 1% of that portion, based on 2023 figures. [7836/24]
View answerI am advised by Revenue that the estimated full year yield from the proposed changes to the local property tax rates outlined in the question is in the table below. The latest full year data available for estimating the cost of proposed policy changes is in respect of 2022 figures.
|
€ million |
|
|
Applying rate of 0.1029% to the portion below €1.05 million and applying rate of 0.6% to the portion in excess of €1.05 million, on properties valued at between €1.05 million and €1.75 million |
14 |
|
Increasing rate to 0.6% from 0.3% for the range €1.05 million to €1.75 million, and to 1% from 0.3% for any portion above €1.75 million, on properties valued at in excess of €1.75 million |
31 |
|
Total |
45 |
223. Deputy Brendan Griffin asked the Minister for Finance if he will review a matter (details supplied); and if he will make a statement on the matter. [7979/24]
View answerAs 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.
The Government wants to maintain a healthy and profitable environment for these sectors 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 sectors.
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%.
224. Deputy Michael Healy-Rae asked the Minister for Finance if he will address a matter (details supplied); and if he will make a statement on the matter. [7981/24]
View answerPart 16 of the Taxes Consolidation Act 1997 (TCA 1997) provides relief for investment in corporate trades (Part 16 reliefs). The Part 16 reliefs are the Employment Investment Incentive (EII), Start-Up Relief for Entrepreneurs (SURE) and Start-Up Capital Incentive (SCI). The reliefs help provide SMEs and start-ups with alternative funding sources.
The Part 16 reliefs are State aid and come under the terms of Regulation (EU) No. 651/2014, known as the State Aid General Block Exemption Regulation, or GBER, which allows certain categories of State aid to be granted without prior notification by Member States to the European Commission.
A revision of the GBER was adopted by the European Commission on 1 July 2023 and Member States were granted a six-month transition period to implement necessary changes to domestic legislation to ensure relevant schemes continue to be compatible with the GBER. A number of changes were made to the Part 16 reliefs in Finance (No.2) Act 2023 to reflect the revised GBER.
One of the primary GBER revisions is the imposition of maximum rates of relief on qualifying investments depending on the basis upon which the company seeking investment is eligible for relief and on whether the investment is made directly or indirectly in an eligible undertaking. The rates range from 20 percent to 50 percent of the investment.
Where a company is engaged in an initial round of fundraising, Part 16 TCA 1997 now provides that the following rates of relief are available to investors from 1 January 2024:
• Where a company has not been operating in any market, where the investment (called “initial risk finance investment”) is made directly by an investor into the company, the rate of relief available will be 50 percent.
• Where a company has been operating in any market for less than 10 years following their incorporation or less than 7 years after their first commercial sale, where the initial risk finance investment is made directly by the investor, the rate of relief available will be 35 percent.
Revenue and officials in my Department are actively considering the meaning of ‘operating in any market’ in the context of the revised GBER. I am advised by Revenue that its published guidance on the Part 16 reliefs is being updated to reflect the changes to Part 16 TCA 1997 made in Finance (No. 2) Act 2023. It is the intention that guidance will be developed, together with examples, on the application of the differing rates of relief in the particular circumstances to which they apply, including the interpretation of ‘operating in any market’. Revenue will engage with members of the Tax Administration Liaison Committee (TALC) in respect of proposed updates to the guidance.
225. Deputy Michael Creed asked the Minister for Finance when a person in County Cork (details provided) will receive their VAT refund. [8030/24]
View answerI am advised that Revenue has received a claim for refund under the Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012 from the person (details supplied). The claim was returned to the claimant for further information and was resubmitted to Revenue on 2 February 2024.
The peak filing period for these claims is between mid-November (the Income Tax filing period) and late January, hence Revenue has experienced a large volume of claims and is currently addressing a 6-week backlog. These claims are dealt with in date order of receipt of fully completed applications.
226. Deputy Michael Healy-Rae asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will address a matter (details supplied); and if he will make a statement on the matter. [8071/24]
View answerThe Single Public Service Pension Scheme is a statutory Public Service Career-Average Defined Benefit Pension Scheme, established on 1 January 2013 under the Public Service Pensions (Single Scheme and Other Provisions) Act 2012. The Single Scheme was established to place publicly-funded retirement benefits on a more sustainable footing in the context of longer life expectancies. The Single Scheme is the default public service pension scheme for all new entrant public servants for the decades to come and there are no plans to review its terms. All new entrant members of An Garda Síochána and other uniformed members hired after 1 January 2013 are members of the Single Scheme.
Members of An Garda Síochána, firefighters, members of the Permanent Defence Force and Prison Officers are categorised as being members of the ‘Uniformed Accrual’ cohort of Single Scheme members. The uniformed grades have certain enhanced benefits that other members of the Single Scheme do not have, in recognition of their earlier retirement age, such as additional early payment of scheme benefits. This enables them to accrue more Single Scheme benefits over the expected shorter public service careers in these roles.
Once members of the ‘Uniformed Accrual’ cohort reach their normal retirement age, as provided for in Section 26 of the 2012 Act, they can retire at that earlier age and receive their occupational retirement benefits accrued at a higher rate, including their retirement lump-sum and the commencement of their pension benefit payments.
In the period between a uniformed member's retirement and the State pension age of 66, they receive benefits under the Single Scheme. These benefits are separate, and in addition, to any future entitlement that they may have to the State Pension (Contributory) administered by the Department of Social Protection.
Whilst Gardaí and other Uniformed Accrual members do have compulsory retirement ages lower than the State Pension (Contributory) retirement age, they are still able to work in other employment in the intervening period, whilst fully accessing their Single Scheme pension benefits (subject to abatement, where applicable).
Government Policy is to facilitate longer active working lives, with the social welfare system continuing to provide a safety net for those who, for health or other reasons, are not in a position to work longer. Single Scheme pension benefits are integrated with the State Pension (Contributory) as members pay Class A PRSI.
The Single Scheme does not provide for a ‘Supplementary Pension’ to account for the fact that retirees cannot immediately access the State Pension (Contributory) between their retirement age and the State Retirement Age, as uniformed members also have the opportunity to work in other employment. There are no plans to provide for any 'Supplementary Pension'.
227. Deputy Pearse Doherty asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he plans to address the issue with flooding in Castlefinn, County Donegal, along the N15; if the solution to the problem presented to his Department by this Deputy at the Oireachtas finance committee recently will be considered; and if he will make a statement on the matter. [7405/24]
View answerAs you are aware, fourteen projects were identified in County Donegal under the Flood Risk Management Plans announced in May 2018. Following consultation and discussions between the Office of Public Works (OPW) and Donegal County Council (DCC). Currently eight of the Donegal projects are being progressed in the first phase of implementation, in addition to a project already being progressed for Raphoe. A further two schemes have been identified as part of a national pilot to inform the delivery model for future flood relief schemes.
Castlefinn is being delivered as part of a bundle of projects that includes Burnfoot, Downings and Glenties. Currently Castlefin is at Stage 1 Scheme Development and Preliminary Design. The project is programmed to be submitted to An Bord Pleanála for consent in Q3 this year.
As part of the scheme it is proposed to replace the culvert that crosses the N15, however these works will more than likely require an EIAR and as such a submission to An Bord Pleanála for consent.
Donegal County Council (DCC) have confirmed that in the aftermath of storm Jocelyn significant debris was cleared from the culvert which conveys the Bridge Burn under the N15 near McGlynn’s Café. The clearance was undertaken by the local Area Team of the Roads and Transportation Directorate on 29/01/2024. It is believed that the removal will help improve conveyance, lessening the risk of flooding during low magnitude fluvial and pluvial events local to this watercourse.
The Area Team have also undertaken to put a trash screen in place at the upstream end as a temporary measure to reduce the risk of future debris build up within the culvert until such time as the flood relief scheme can deliver the long term culvert replacement. Once in place, there will be ongoing monitoring of debris build-up on the trash screen with clearance undertaken as necessary.
228. Deputy James Lawless asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if the OPW is aware of and is pursuing access to Castletown House, Celbridge, via the N4 entrance under the Historic and Archaeological Heritage and Miscellaneous Provisions Act 2023 which would enable the critical maintenance and preservation of the house and grounds; and if he will make a statement on the matter. [7531/24]
View answer229. Deputy James Lawless asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if the OPW will appoint a new mediator to reopen negotiations in relation to the request to the CSSO in late 2023 from the legal representatives of the current owner of the lands at Castletown Demesne; and if he will make a statement on the matter. [7532/24]
View answer230. Deputy James Lawless asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if the OPW will now extend access to Castletown Demesne via the Lime Avenue gates to reflect the extended daylight hours; and if he will make a statement on the matter. [7533/24]
View answer231. Deputy James Lawless asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if the OPW or the relevant bodies have conducted a full risk assessment and-or health and safety assessment in relation to Lime Avenue being used for any volume of vehicles; if the OPW or relevant bodies have conducted due diligence and the necessary assessments for the use of the entrance to Castletown residential estate as an entry point for vehicular access to Castletown and the impact on the already busy village; if so, if these will be made publicly available; and if he will make a statement on the matter. [7534/24]
View answer232. Deputy James Lawless asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if the OPW is aware of and is pursuing access to Castletown House via the N4 entrance under the Historic and Archaeological Heritage and Miscellaneous Provisions Act 2023, which would enable the critical maintenance and preservation of the house and grounds; and if he will make a statement on the matter. [7535/24]
View answer233. Deputy James Lawless asked the Minister for Public Expenditure, National Development Plan Delivery and Reform what steps are currently being taken to resolve the impasse at Castletown House and to ultimately restore access to the general public and visitors, without requiring cars to pass down the historic Lime Avenue, and to enable the local community to visit and avail of this State facility once more. [7536/24]
View answerI propose to take Questions Nos. 228 to 233, inclusive, together.
The OPW remains open to negotiations with the new landowners on the subject of securing vehicular access and parking facilities for the public and the staff of the OPW across the subject lands whether through a purchase, a lease or by way of a licence. However, the OPW does not consider that the appointment of a new mediator for negotiations between the parties would serve any function at this time.
The OPW is aware of the Historic and Archaeological Heritage and Miscellaneous Provisions Act 2023 which was brought forward by the Department of Housing, Local Government and Heritage last year. The Deputy appears to be referring to the powers provided under section 188 of this Act. As is clear from subsection (1) of section 188, the powers provided under that section are not freestanding; they can only come into play where one of the statutory authorities under the Act has other functions which need to be supported by the powers set out in section 188. Simply commencing section 188 would not, therefore, add anything to the situation as it currently exists in relation to access by the staff of the Office of Public Works to the property in question. Section 188 would only be of assistance if other provisions of the Act had been commenced, in particular the provisions relating to the Register of Monuments and national monuments (as defined in the Act) and Castletown House made subject to those provisions. I am advised by the Department of Housing, Local Government and Heritage that work is ongoing to put in place the necessary administrative measures to enable commencement of the Act on a phased basis, but as matters stand it would not be possible to commence immediately the provisions relating to the Register of Monuments and national monuments.
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.
As the Deputy is aware, one of the community groups has proposed a solution to staff access. My officials have welcome this proposal, with some minor caveats based on compliance with EU procurement rules and access for blue badge holders.
As I have already stated, on many occasions, the Lime Avenue is not for general visitor traffic to Castletown House. My officials will ensure that this is more clearly communicated in the coming days. The use of Lime Avenue as access for blue badge holders must continue.
The OPW have outlined how the system of pedestrian priority has always operated in Castletown House and Estate for access for staff who park at the east of the House and for people with a disability. It is also how Castletown Estate has always operated in regard to vehicles involved in the maintenance of the grounds. This is the same system in place in St. Stephen’s Green, Oldbridge House, Farmleigh, Kilkenny Castle and many other OPW Heritage sites.
On health and safety concerns, the OPW have already made appropriate risk assessments for the use of Lime Avenue are publicly available on www.gov.ie/en/publication/5096a-castletown-house/
The OPW directly employ a Health and Safety Officer to deal with safety matters for occupational health and safety and visitor safety. The approach for visitor safety is informed by the ‘Visitor Safety Group’ of which the OPW is a member. The overall approach to health and safety on all of the OPW visitor sites is audited by the State Claims Agency. The outcome of their annual audit programme informs reviews of health and safety on all sites. This is a vigorous system of continual improvement and review.
However, it is clear that this community group continues to have concerns, my officials will continue to engage to balance the concerns with our duties and responsibilities. The OPW have appointed a health and safety professional from an Office of Government Procurement framework to carry out a specific audit of the use of the vehicular and pedestrian access routes for OPW staff vehicles, people with a disability and external contractors. The OPW will request that the health and safety professional present their report to the Castletown House and Estate Stakeholders’ Working Group, and to answer their questions and queries. The health and safety professional must be the person who finalises the report as it must take account of the OPW’s obligations as an employer under the Health, Safety and Welfare at Work Act. The OPW will take the advices from this health and safety professional
I would urge the community consider an immediate return of the OPW team to immediately start to facilitate immediate benefits for the community such as longer opening hours, based on daylight hours, the reinstallation of bins as staff would be able to empty them, manage the site, reopen visitor toilets; advertise for a café operator so that the café can re-open and undertake cleaning and maintenance works to allow Castletown House to reopen in 6-8 weeks time.
Castletown House and Estate can only be opened to the public, as in previous years, with the return of its experienced staff to preserve and conserve the house and the estate.
234. Deputy Jim O'Callaghan asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if the OPW will fund the removal of the existing front door and replace it with automatic doors at the public office at (details supplied); and if he will make a statement on the matter. [7600/24]
View answerThe Office of Public Works can confirm that there is no current plan, nor has there has been any request from An Garda Síochána to remove or replace the existing door to the public office at Coolock Garda Station.
235. Deputy Michael Lowry asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the progress made on the development of a new Garda station in Kickham Barracks, Clonmel, County Tipperary; if the development of Clonmel Garda station is considered a priority for Government, given that a new Garda station in Clonmel is urgently needed for the members of An Garda Síochána stationed in Clonmel and for the members of the public they serve; when it is envisaged that works on the construction of the new station will start; the proposed completion date; and if he will make a statement on the matter. [7681/24]
View answerAs the Deputy will be aware, Clonmel Garda Station is considered a priority for Government.
The Office of Public Works is currently processing detailed design with the design team.
Pre-qualification competitions will be undertaken for the main contractor and Mechanical, Electrical and Lift reserved specialists shortly.
Once a fully designed tender package has been prepared, procurement of the main contractor and reserved specialists will be undertaken. It is expected OPW will go to tender for the main contract in Q2 2024. Construction period will take approximately 24 months to complete the construction stage.
236. Deputy Catherine Murphy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the number of full-time senior arts collection registrars and arts collection registrars employed by the OPW in 2022, 2023 and to date in 2024, in tabular form. [7846/24]
View answerThe information requested by the Deputy is set out in the following table.
|
Year |
Full Time Employees |
|
2022 |
1 Full Time - Senior Art Collections Registrar 1 Full Time - Historic Collections Registrar |
|
2023 |
Vacancy - Senior Art Collections Registrar 1 Full Time - Historic Collections Registrar |
|
2024 |
Vacancy (PAS Competition January 2024) - Senior Art Collections Registrar 1 Full Time - Historic Collections Registrar |
There are two Senior Collection Registrar positions in the OPW:
1. The Historic Collection Registrar assigned to our National Historic Properties Section.
2. The Senior Art Collection Registrar assigned to our Art Management Office. The post was vacated in Q3 2022 and an external competition is now underway with the Public Appointment Service to fill the vacancy.
The OPW have also engaged the services of three contractors to provide art registration services to the Art Management Office in the above years.
The OPW continually assess recruitment demands throughout the organisation and is in the process of reviewing the requirements of the Art Management Office in this regard.
