Written Answers Nos. 101-121
101. Deputy Éamon Ó Cuív asked the Tánaiste and Minister for Foreign Affairs when a decision will be made in relation to an application for a passport (details supplied); the reason for the delay in issuing said passport; and if he will make a statement on the matter. [8424/24]
View answerWith regard to the specific application about which the Deputy has enquired, the Passport Service initially requested further supporting documents from the applicant on 8 February 2024. The turnaround time for Post Passport applications is 8 weeks. Supporting documents were received from the applicant on 14 February 2024. The turnaround time following receipt of additional documents is 15 working days. This application is within the turnaround time and has not yet reached its issue-by date.
102. Deputy Matt Carthy asked the Tánaiste and Minister for Foreign Affairs if he will provide an update on a case (details supplied); the assistance provided to that person by the Department; if he continues to engage with the relevant Ministry for Justice and embassies; whether progress has been made in returning the children to their mother; and if he will make a statement on the matter. [8431/24]
View answerI can assure the Deputy that officials in my Department have been in regular contact with the Irish citizen in this case and are continuing to provide consular assistance and guidance.
I appreciate that the circumstances of this case are very difficult for all concerned.
I have engaged directly with my counterpart in the jurisdiction in question on this matter and I subsequently met with the citizen concerned and provided clear advice. In addition, the Embassy of Ireland has engaged with the relevant Ministry of Justice on the matter and has provided advice to the citizen accordingly.
Departmental and Embassy officials have advised the citizen, since the case began, to engage with a local lawyer to best advise on the laws as they pertain to the relevant jurisdiction. The Embassy of Ireland has also liaised with other EU Embassies, whose citizens have been in similar circumstances, in the context of the consular advice being given to the citizen.
The Department of Foreign Affairs cannot intervene in legal or custodial matters but my officials will continue to provide consular assistance to the citizen where possible and appropriate.
103. Deputy Seán Canney asked the Tánaiste and Minister for Foreign Affairs if support will be provided in relation to a matter (details supplied). [8563/24]
View answerEntitlement to Irish citizenship is determined by the Irish Nationality and Citizenship Act 1956, as amended, under which Irish citizenship may be obtained by birth, by descent, or by naturalisation.
If a person or their parent was born on the island of Ireland before 1 January 2005, they are an Irish citizen and they can apply for an Irish passport without making an application for citizenship.
My Department is responsible for processing Foreign Birth Registration (FBR) applications for people who are born abroad and claim Irish citizenship through a grandparent born in Ireland or through a parent who has claimed citizenship also through FBR or naturalisation.
Foreign Birth Registration, by its nature, is a detailed and complex process, often involving official documentation relating to three generations and issued by several jurisdictions. Such documents take considerable time to validate.
FBR applications are currently being processed within the normal turnaround time of 8-9 months from receipt of all required supporting documents, a decrease in turnaround time of 75% from over two and a half years in 2022. Applications that require further supporting documents will take longer to process.
Further information on citizenship is available at my Department's website: www.ireland.ie/en/dfa/citizenship/
Information on naturalisation is available from the Department of Justice which has responsibility for that process.
104. Deputy Pádraig O'Sullivan asked the Minister for the Environment, Climate and Communications when a person (details supplied) can expect works to be completed under his warmer homes application; and if he will make a statement on the matter. [8410/24]
View answerThe Sustainable Energy Authority of Ireland (SEAI) operates the Warmer Homes Scheme on behalf of my Department. Delivering free energy upgrades to low-income households and reducing the waiting times for the Warmer Homes Scheme is a top priority for my Department and the SEAI. My officials continue to work with the SEAI to maximise and accelerate the output of free energy upgrades provided under this important scheme.
However, individual applications to the Warmer Homes Scheme are an operational matter for SEAI and as the Minister I have no function in relation to such applications. Applications are assessed on the basis of when they first apply to SEAI. Homes with the worst Building Energy Ratings (E, F or G) are then prioritised for works. No other prioritisation takes place under the scheme.
In recent years, the Warmer Homes Scheme has delivered a greater volume of deeper and more complex upgrades. This is reflected in the average cost of upgrades which have seen an almost tenfold increase from €2,600 in 2015 to €24,000 in 2023.
These deeper upgrades mean that more lower income homeowners are benefitting significantly from warmer, healthier and more comfortable homes, with lower energy bills and reduced emissions. However, it is important to acknowledge that deeper retrofits take longer to complete.
This improvement in the upgrades provided under the scheme in tandem with increased awareness of the multiple benefits of retrofit are driving significantly increased levels of demand. Approximately 24,000 applications from homeowners were received in 2022 and 2023 combined.
For the homes completed in 2023, the average waiting time from application to completion was 20 months. This is a reduction from 26 months for homes completed in 2022. SEAI advise that it can take 8-10 moths from date of application to the pre-works BER assessment.
Government also has other schemes and supports in place which may be of assistance where there is an urgent need:
• The Department of Social Protection's Additional Needs Payment is a payment available to people who have essential expenses that they cannot pay from their weekly income. Additional Needs Payments are paid under Supplementary Welfare Allowance which is administered by the Community Welfare Service (CWS) or the Department of Social Protection. Details are available here: www.gov.ie/en/service/4eb45-additional-needs-pay
• The Department of Housing, Local Government and Heritage's Housing Adaptation Grants for People with a Disability assists people with a disability to have necessary adaptations, repairs or improvement works carried out in order to make their accommodation more suitable for their needs. Details are available here: www.gov.ie/en/service/6636c-housing-adaptation-grants-for-older-people-and-people-with-a-disability/
Applicants can contact SEAI at any time to get further information on the status of their application either by email to warmerhomes@seai.ie or by phone to 1800 250 204. Oireachtas members can make queries on behalf of applicants by contacting the dedicated email address, oireachtas@seai.ie.
105. Deputy Sean Sherlock asked the Minister for the Environment, Climate and Communications the number of units deemed to have availed of a deposit return take back exemption, by county and by category of retail, in tabular form. [8479/24]
View answerUnder the DRS regulations, retailers are obliged to charge the consumer a deposit for every in-scope drink sold, to take back the empty drink container and to refund the deposit when it is returned for recycling.
Some retailers may avail of an exemption to provide a take-back service, provided certain conditions are met. Retailers with a store size of less than 250m2, as well as those operating vending machines or online sales and for food-to-go and hospitality establishments may apply to Re-Turn for an exemption.
To date, almost 6,000 retail premises have availed of a take-back exemption. The table below provides details of those exemptions by category of retail. The data is not currently available on a county basis.
|
Category |
Number of Premises |
% |
|
Hospitality including gym, sports/golf clubs and cinemas |
2,904 |
49% |
|
Schools, staff canteens & catering providers |
532 |
9% |
|
Mobile vans, ice-cream parlours, juice bars, vending machines & online sales |
527 |
9% |
|
Small retailers & other retail types that sell small volumes of containers (e.g. clothes and bookstores) |
2,023 |
34% |
|
Total |
5,986 |
100% |
106. Deputy Brendan Griffin asked the Minister for the Environment, Climate and Communications if he has had engagements with disposable nappy manufacturers to explore whether a more sustainable approach to disposing of used disposable nappies could be established (details supplied); the estimated percentage of nappies used for children deemed to be disposable versus reusable; if local communities can be empowered to help address the issue; and if he will make a statement on the matter. [8550/24]
View answerAn effective transition to a circular economy in Ireland will transform the way materials and resources are consumed, and how the products that households and businesses use are designed and marketed. It will also prevent waste generation, reduce consumption, and extend the productive life of goods. Delivering a circular economy will ensure a focus and increased consumer awareness on the broader impacts of consumption patterns beyond waste generation and enable more sustainable consumer choices.
Rather than engaging with individual sectors of the consumer goods market, for example producers of disposable nappies, my focus continues to be on changing consumption patterns across the economy as a whole. My Department therefore does not hold the specific information requested by the Deputy in relation to nappy usage in Ireland.
107. Deputy Réada Cronin asked the Tánaiste and Minister for Defence whether the Air Corps will continue to appear in air or military exhibitions and so on overseas, given local concern notified to his Department regarding the emissions levels involved in practice for same; and if he will make a statement on the matter. [8480/24]
View answerEach year, the Air Corps receives a number of invitations and requests to participate at Airshows at home and abroad. All requests for Air Corps participation in overseas exhibitions are subject to operational commitments being met . I understand that in general Air Corps' participation in overseas shows is limited to static displays only. In relation to emissions, the Defence Forces, as part of being fully certified to the ISO50001 standard, operates a comprehensive Energy Management System (EnMS) that meets the requirements of the standard. Transport usage is monitored using the Jigsaw fleet management system, with each instance of refuelling captured on this system, allowing Transport managers to supervise the operation of Defence Forces vehicles. Fuel usage is closely monitored on Naval Service vessels by the Naval Engineers, as is the aviation fuel dispensed for each flight by Air Corps aircraft. The Defence Forces, as a public body, is also required to make annual submissions to SEAI relating to overall consumption and greenhouse gas emissions, as well as performance based metrics, through the SEAI Monitoring & Reporting system.
108. Deputy Paul Kehoe asked the Minister for Transport where a former employee of a company (details supplied) can access service records and details of any possible pension entitlement owing to them before privatisation; and if he will make a statement on the matter. [8422/24]
View answerI assume the Deputy is referring to the Irish Airlines (General Employees) Superannuation Scheme (IASS).
I wish to advise the Deputy that queries in relation to pension entitlement under the IASS should be addressed to the scheme's Trustees. My Department has no role in the operation of the IASS.
109. Deputy Éamon Ó Cuív asked the Minister for Transport when the draft revised transport plan for Galway will be published; and if he will make a statement on the matter. [8490/24]
View answerThe National Transport Authority (NTA), in conjunction with Galway City Council and Galway County Council, is currently in the process of developing the Galway Metropolitan Area Transport Strategy (GMATS). This strategy will replace the current Galway Transport Strategy.
The NTA anticipates that the public consultation on the draft GMATS will commence in Quarter 2 of 2024. The overall transport strategy is expected to be finalised later this year, following review and consideration of the public consultation responses. This public consultation process will give stakeholders, including local groups, the opportunity to share their views on the draft GMATS and the proposals for an integrated transport plan for the Galway Metropolitan Area.
Given the NTA's role in the review of the strategy, I have referred the Deputy's question to the NTA for the latest updated information in relation to when the NTA expects to publish a draft strategy for public consultation. Please contact my office if you do not receive a reply within 10 days.
110. Deputy Seán Crowe asked the Minister for Transport if he will reassess the refusal to consider an additional driving test centre in south Dublin, given that the waiting list in Tallaght has passed 17,000 people and represents more than 10% of the State-wide waiting list; if he accepts that the previous, temporary measures have failed to stem the growth in the backlog, which has more than doubled since he took office; if he has confidence in the RSA's management of the situation; and if he will make a statement on the matter. [8529/24]
View answerUnder the Road Safety Authority Act 2006, the Road Safety Authority (RSA) has statutory responsibility for the National Driver Testing Service and the information requested is held by that agency. I have therefore referred the question, relating to the Tallaght test centre, to the RSA for direct reply. I would ask the Deputy to contact my office if a response is not received within 10 days.
Regarding driver testing delays more generally, the service has been under significant pressure to meet unprecedented demand. Following a request from the RSA for additional resources, last March my Department gave approval for the recruitment of up to 75 additional driver testers. This brings the current total number of sanctioned driver tester posts to 205, which is more than double the 100 sanctioned testing posts in June 2022. The first tranche of new recruits was deployed last September and the national average waiting time for invitation to test has been decreasing since then. By the end of 2023 there was an increase of 41 driver testers across the driver testing service, with additional testing capacity deployed to the geographical areas with the longest waiting times and highest demand for tests. Sanction remains in place for the Authority to increase the number of testers to further alleviate current pressures on the service. My Department is working closely with the Authority to monitor demand and capacity requirements of the driver testing service to ensure it meets the agreed service level of average wait times of 10 weeks, which the Authority expects to achieve by mid-2024.
111. Deputy Brendan Smith asked the Minister for Transport the current position regarding a request by a local authority for the provision of facilities (details supplied); and if he will make a statement on the matter. [8552/24]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to Active Travel. Funding is administered through the National Transport Authority (NTA), who, in partnership with local authorities, have responsibility for the selection and development of specific projects in each local authority area. I have therefore requested an update from the NTA in relation to the matter raised by the Deputy, who have advised the following:
Monaghan County Council appointed a consultant to look at options to provide a safe route for pedestrians crossing River Fane & passing under the Old Railway Bridge in Inniskeen Village.
An options report for the scheme was developed by the Consultant and issued to the NTA in late 2022. The preferred option identified in this report was the introduction of a shuttle, one way, system under the Old Railway Bridge & across the River Fane Bridge. Shuttle systems are in use in many similar locations around the country and provide an effective and efficient means of linking both sides of a bridge for pedestrians, cyclists and those wheeling.
The options report was developed in accordance with the Department of Transport's National Investment Framework for Transport in Ireland (NIFTI), which sets both a Modal Hierarchy and an Intervention Hierarchy, which the shuttle system meets.
The NTA, therefore, agree with the solution proposed by Monaghan County Council’s Consultant and as a result it is their view that the construction of a separate bridge would not be the optimum solution at this time.
112. Deputy Catherine Murphy asked the Minister for Transport the timeframe for motor insurers to be granted access to information on his Department's driver file database on disqualified drivers and verify the driver number of a driver on the entry, under the Road Traffic and Roads Act 2023; if motor insurance brokers will also be granted access to this information under the Act; if the information will be provided in real time to motor insurers directly from his Department; if so, if there will be a cost to access this information incurred by the insurer concerned; the reason for the delay in commencing this piece of legislation; and if he will make a statement on the matter. [8562/24]
View answerThe position remains unchanged since I answered this question in December 2023.
Insurers access the Department of Transport's National Vehicle and Driver File (NVDF), to allow verification of the number of penalty points endorsed on a licence. This access is provided under Section 5 of the Road Traffic Act 2014.
Among other things, the Road Traffic and Roads Act 2023 extended access to endorsement details to include disqualifications and to allow access for intermediaries sanctioned to enter contracts on behalf of a vehicle insurer. Data will be available in real time and there will be no cost associated with access.
Officials in my Department are engaging with MIBI and Insurance Ireland to implement the access to the NVDF for intermediaries, access to disqualifications for insurers and intermediaries, and for the capture and verification of driver number by insurers and intermediaries.
At present the IT systems of many in the industry are not ready for these changes and the Department also needs to undertake work to enable the additional access. This is likely to happen in a phased manner over the next year or so.
If data-sharing agreements and the relevant contracts are agreed, my Department will be able to provide endorsement access for intermediaries to the NVDF. I hope this element will be implemented by summer 2024. It is currently anticipated that the industry will be ready for driver number capture and verification by year end. The Department expects to be able to provide disqualification data in early 2025.
I intend to bring forward Commencements Orders once the above timelines are more certain and the systems are in place on both sides to enable implementation of the legislation.
113. Deputy Brendan Smith asked the Minister for Transport if he will ensure that adequate funding is allocated to a local authority in 2024 to advance proposed road projects (details supplied); and if he will make a statement on the matter. [8566/24]
View answerAs Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the planning and construction of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Public Spending Code and the necessary statutory approvals.
The N2 Clontibret to the Border scheme is receiving an allocation of €1.6 million in 2024, with funding also being provided through the EU Connecting Europe Facility. While it was not possible to provide an allocation to the N2 Ardee to South of Castleblayney bypass road scheme, it remains part of the NDP, and as with all NDP projects will be considered for funding in future years.
Noting the above position, I have referred your question to TII for a direct update as to the projects on the N2. Please advise my private office if you do not receive a reply within 10 working days.
114. Deputy Brendan Smith asked the Minister for Transport the level of funding that will be provided for a project (details supplied); and if he will make a statement on the matter. [8569/24]
View answerThe planning and implementation of the A5 upgrade project is the responsibility of the authorities in Northern Ireland.
The funding arrangements in relation to the A5 were governed by the 2014 Stormont House Agreement and Implementation Plan - A Fresh Start, and under this Agreement the Government had committed to provide funding of £75 million towards the cost of the A5 upgrade scheme once the statutory planning process in Northern Ireland was concluded. Provision of £25 million sterling was made by my Department in 2024 for funding the scheme should it have been required.
It was announced on February 20th that as part of Government funding commitments for Shared Island projects, €600 million was being committed for the progression of the A5 project.
The Department for Infrastructure in Northern Ireland estimates the total scheme cost for the A5 project is £1.6billion with completion expected by 2032/2033 and the largest funding demands over the 2025 to 2028 period. The Department for Infrastructure has informed the Department of Transport that construction of the Main Works is currently planned to start in April or May of 2024 with the commencement of Section 1 from Newbuildings to Strabane. However, this is subject to a number of conditions being met, including a positive outcome from the report of the Public Inquiry, completion of the Statutory Orders and agreement of a Target Cost with the contractor. If there is a further legal challenge the start dates will likely be revisited.
I can confirm that my Department regularly engages with colleagues in the Department for Infrastructure in Northern Ireland. These engagements consider a range of North/South transport proposals, including the A5, and further engagement is scheduled over the coming months. In October 2023 there was a bilateral meeting in Dublin between Departmental officials and Northern colleagues in relation to the A5.
115. Deputy Noel Grealish asked the Minister for Finance the exact procedure for a person wishing to import a car from Australia; the costs associated with importing a car; and if he will make a statement on the matter. [8568/24]
View answerI am advised that when a car is imported from outside the EU e.g. Australia, then Customs formalities must be completed and depending on the circumstances Customs Duty, VAT and VRT may be payable.
All goods being imported from Australia, including cars, require a Customs import declaration. This is usually completed by a Customs agent on behalf of the importer. However, an individual can complete the declaration themselves using the declaration portal in Revenue’s Automated Import System (AIS). Details of how to do this are available in the following manual on the Revenue website at: www.revenue.ie/en/tax-professionals/tdm/customs/import-export-policy/import-of-motor-vehicles-from-the-UK.pdf
If importing a new car into Ireland, the following information must be submitted with the import declaration:
• A valid Certificate of Conformity (CoC) that confirms EU type approval or
• An Individual Approval or Small Series Approval Certificate issued by the National Standards Authority of Ireland (NSAI).
The import duty is calculated on the value of the car (for a new car this is per the invoice from the supplier) plus freight plus insurance. The rate of duty due depends on the car´s origin. There is no trade agreement between the EU and Australia and thus the third country rate of Customs duty for standard cars is 10%. The value of the goods for VAT purposes is their value for Customs purposes increased by the amount of any duty payable and any other transport, handling or insurance costs between entry into the EU and delivery to their final destination.
Example of the calculation of Customs Duty and Import VAT payable on a car imported from Australia to Ireland, where no reliefs apply
Purchase price of car €32,000 (after conversion from Australian Dollars)
Transport and Insurance costs €500
Customs value of car €32,500
Customs duty @ 10% €3,250
Overall value subject to VAT €35,750
VAT @ 23% €8,223
Customs duty and VAT payable on import is therefore €3,250 and €8,223 respectively.
All cars imported into Ireland must be registered within 30 days of their date of entry and VRT is payable. When presenting such a car for registration at the NCTS centre, a check is carried out to verify that a Customs declaration in respect of the car has been completed. The Vehicle Identification Number (VIN) must be included on the Customs declaration so that this check can be made. The following must also be provided:
• The foreign registration document.
• The reference number of the Customs declaration (the MRN).
• Any other supporting documentation including confirmation of the CO2 and NOx emissions.
There is a VRT calculator available on the Revenue website to assist with estimating the amount of VRT payable. The VRT amount due is only calculated when a car is presented for registration. The VRT rate is calculated based on the Open Market Selling Price (OMSP and for cars the rates vary according to the emissions level of the car.
Revenue further advises that there are two potential reliefs from import charges, which may be available depending on the circumstances of the importation. Transfer of Residence (TOR) relief may be applicable if the car is moving to Ireland as a result of somebody transferring their residence from Australia to Ireland. Anybody transferring their residence should include their car on their TOR declaration form (C&E 1076), which covers the importation of personal items and household goods from outside the EU. If the person qualifies for TOR relief, no Customs Duty, VAT on import or VRT are payable on the car.
To qualify for TOR relief from Customs Duty and VAT, you must have lived outside the EU continuously for a period of at least 12 months or have proof that you intended to do so. The car in question must have been in the possession or used by the person for at least 6 months and must be imported into Ireland up to 6 months prior to or 12 months after their date of return to live in Ireland. If the person sells, lends out, hires or disposes of the car within 12 months then the relief no longer applies, and the import charges must be paid.
Further details of the relief from VRT are available on the Revenue website at the following link: www.revenue.ie/en/vrt/reliefs-and-exemptions/transfer-of-residence.aspx
Returned Goods Relief (RGR) provides relief from Customs Duty for cars which have been exported from the EU to a third country and re-imported into the EU, provided all the conditions for RGR are met. For example, where a car was manufactured in the EU, shipped to Australia and then exported from Australia to Ireland, it might be eligible for RGR if the conditions below are met. In very specific circumstances, relief from VAT on import may also apply where the car is re-imported into the EU by the same person that originally exported the car from the EU. The conditions for RGR are:
• The car must have been originally exported from the EU
• Must not have been altered and
• Must be re-imported within three years of export from the EU.
RGR does not apply to VRT.
Any further queries can be emailed to Revenue’s Import Policy Unit at importpolicy@revenue.ie.
116. Deputy John McGuinness asked the Minister for Finance if he will explain why the Revenue Commissioners have issued tax rebates directly to taxrebate.ie in the names of individuals who clearly had not asked the company to act on their behalf; if the claims aired publicly will be investigated; the number of individuals affected, and value of the rebates issued; and if he will make a statement on the matter. [8435/24]
View answerI am advised by Revenue that, while the majority of PAYE taxpayers who file returns now do so themselves, a taxpayer may engage an agent to act on their behalf. This is a commercial and professional engagement between the taxpayer and the agent. It does not remove the responsibility on the taxpayer to ensure that any claim made on their behalf is correct.
Revenue’s website contains guidance for taxpayers on what it means when they appoint an agent to deal with their tax affairs. This guidance is available at the following link: www.revenue.ie/en/jobs-and-pensions/tax-agent-tax-service/index.aspx
I am further advised by Revenue that the agent authorisation process is comprehensive and includes the following steps:
• When an individual taxpayer signs up with an agent, they provide that agent with personal information, including their PPS number, date of birth and signature.
• The appointed agent then uses this information to complete the relevant Authorisation Form and sends copies to both Revenue and the taxpayer concerned. Form PAYE A1 authorises an agent to act on a taxpayer’s behalf, while Form PAYE A2 authorises an agent to receive tax refunds directly on a taxpayer’s behalf.
• On receipt of this form, Revenue will issue written correspondence to the taxpayer at the address on their Revenue record, informing them that Revenue has been advised by the named agent that they are now acting on the taxpayer’s behalf.
• Where a Form PAYE A2 has been submitted to Revenue, a second letter is issued to the same address, advising the taxpayer that the bank details on their Revenue record have been updated.
• The correspondence issued to the taxpayer by Revenue advises the taxpayer to contact Revenue immediately if there are any issues with the changes made.
• Where a refund is claimed online, Revenue will transfer the refund directly to the bank account details on the individual’s Revenue record.
• Where a Form PAYE A2 has been submitted and the taxpayer has not contacted Revenue to advise that the updated bank account details are incorrect, the refund will issue to the taxpayer’s appointed agent in line with the taxpayer’s authorisation. In some cases, the agent may deduct their fee from the refund before paying the balance of the amount to their client.
Revenue allocates a Tax Agent Identification Number (TAIN) as part of an administrative process by which a tax agent or transaction advisor can be identified as an intermediary that acts on behalf of those taxpayers who have opted to appoint that particular agent or advisor to deal with their tax affairs on their behalf.
Revenue's Tax and Duty Manual (TDM) Part 37-00-04b provides guidance for tax advisors and agents acting on behalf of taxpayers, including information on how to register for a TAIN. There are no prerequisite criteria and being recognised as an agent does not confer any approval or endorsement by Revenue of an agent’s qualifications, experience or other ability to act as a tax agent. The recently updated TDM is available on Revenue’s website at the following link: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-37/37-00-04b.pdf
I am further advised by Revenue that it engages with all customers who contact it with a complaint regarding an agent. Complaints are fully investigated by Revenue and taxpayers with any concerns about their interactions with a tax agent or advisor can contact Revenue through MyEnquiries.
While Revenue cannot comment on individual taxpayers or entities, I am advised that Revenue operates an Agent Compliance Program, which involves investigating customer complaints with agents, thereby providing assurance that agents are adhering to the process outlined in the TDM and, if there is any deviation, agreeing remedial actions to address this. In that regard, Revenue carried out 14 site visits to PAYE agents in the period 1 September 2022 to 31 December 2023.
In relation to matters raised recently in the media, Revenue has advised me that, where it has been able to identify the individuals concerned, it is following up with them. It also advises me that from the 8 February 2024, it has provided detailed replies to media queries raised with it. Revenue further advises that it regularly reviews its processes for agents and the matters raised in recent weeks will be considered as part of its agent compliance strategy.
Finally, it is worth noting that, in recent weeks, an extensive information campaign was launched to raise awareness among PAYE taxpayers about Revenue’s quick, easy, and free to use myAccount service, which taxpayers can use to finalise their tax position. To date, PAYE taxpayers have filed more than 750,000 PAYE Income Tax Returns for 2023, of which over 500,000 were eligible for and received refunds amounting to €383 million in respect of the 2023 tax year. Of these returns, approximately 85 per cent were filed by the taxpayer directly by the taxpayer.
117. Deputy Niamh Smyth asked the Minister for Finance further to Parliamentary Question No. 1279 of 17 January 2024, if clarity will be provided in the case of a person (details supplied). [8472/24]
View answerThe VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In accordance with the EU VAT Directive, farmers can elect whether or not to register for VAT in respect of their farming business, and this affects how VAT incurred on their inputs (such as the purchase of farm equipment) is treated. Eligibility for grant funding under the Targeted Agricultural Modernisation (TAMS) scheme has no bearing on, nor interaction with, the application of VAT law, including The Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012 (S.I. No. 201/2012).
Farmers who elect to register for VAT are obliged to account for VAT on their supplies and are entitled to claim a deduction for VAT incurred on inputs used for the purposes of their taxable supplies. Therefore, VAT-registered farmers would be entitled to reclaim the VAT incurred on farm equipment, including robotic or automatic scrapers, and this should be done through their normal VAT returns.
Alternatively, farmers can remain unregistered for VAT and opt for the Flat-Rate Farmer’s Scheme. This Scheme is a simplification arrangement permitted under the Directive. It is designed to reduce the administrative burden for farmers by allowing unregistered farmers to be compensated on an overall basis for VAT on inputs, while remaining outside the VAT system, thereby avoiding the burdens associated with registration and filing. It allows such farmers to add a percentage charge (known as the “flat-rate addition”) onto the amount they invoice VAT-registered businesses whom they supply with agricultural goods and services in the course of their farming business. Unlike VAT-registered businesses, unregistered farmers are not entitled to a deduction for VAT incurred on individual inputs used in their farming business; instead, the Flat-rate Scheme permits them to charge and retain the flat-rate addition in order to compensate them, on an overall basis, for the VAT across all their inputs.
There are certain limited situations in which flat-rate farmers are specifically permitted to claim a refund of the VAT incurred by them on particular inputs. The Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012 (S.I. No. 201/2012) allows for refunds to be claimed on outlay incurred on:
- the construction, extension, alteration or reconstruction of farm buildings or structures;
- the fencing, draining and reclamation of farmland; and
- the construction and/or installation of qualifying equipment for the purpose of micro-generation of electricity for use in a farm business.
Outlay incurred by flat-rate farmers on the acquisition of farm equipment, does not come within the scope of the refund order. However, where the installation of the equipment requires the alteration or reconstruction of a farm building or structure, the corresponding expenditure on the alteration or reconstruction of the building or structure, including equipment or elements of equipment permanently installed in the farm building or structure, may be allowed in certain circumstances. The equipment must be permanently installed in the farm building or structure and, once installed, cannot be removed without causing significant damage or destruction to the farm building or structure or to the equipment itself.
I am advised by Revenue that there are different types of scrapers available on the market. Outlay incurred by flat-rate farmers on the acquisition of robotic scrapers does not come within the scope of the refund order. However, outlay incurred on certain automatic scrapers is allowed.
118. Deputy Seán Canney asked the Minister for Finance if persons on invalidity pensions are exempt from DIRT tax on savings; and if he will make a statement on the matter. [8553/24]
View answerSavings with an Irish bank, or other deposit taker such as a credit union or An Post, are generally subject to Deposit Interest Retention Tax (DIRT) at a rate of 33% (USC does not apply and PRSI may apply). DIRT will be deducted by the deposit taker unless the account is specifically exempt.
Whether or not an account held by a person in receipt of an invalidity pension is exempt from DIRT depends on that person’s specific facts and circumstances. There is no automatic DIRT exemption for a person in receipt of an invalidity pension. However, the following exemptions may, depending on the particular facts and circumstances, be relevant to those in receipt of invalidity pensions:
1. DIRT does not apply where a deposit account is held by an individual who is permanently incapacitated by reason of mental or physical infirmity from maintaining himself or herself;
2. DIRT also does not apply where a deposit account is held by an individual who is 65 years or older, or whose spouse / civil partner is 65 years or older, and whose income is below certain thresholds.
I am advised by Revenue that further information on these exemptions, and how to claim them if the exemption is applicable, is set out in Revenue’s Tax and Duty Manual 08-04-08, which is available on the Revenue website at: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-08/08-04-08.pdf
119. Deputy Thomas Gould asked the Minister for Finance when the pension levy will be abolished for ESB pensions. [8557/24]
View answerAs the Deputy is aware the pension fund levy was introduced in the wake of the financial crises, at a time when the economy was in very serious difficulties. It was charged on the market value of assets in pension schemes held on 30 June in each year at a rate of 0.6% (2011 to 2013), 0.75% (2014) and 0.15% (2015). It is important to note that this levy was discontinued from 2016.
Liability for the levy rested with trustees of pension schemes and others responsible for the management of pension fund assets. Under the legislation, the payment of the levy was treated as a necessary expense of a pension scheme and it was a matter for the trustees or insurers to decide when and how the levy should be passed on to scheme members and to what extent, given the particular circumstances of the pension schemes for which they were responsible.
I have no detailed information on the decisions made by any pension fund trustees or others in relation to the passing on of the full or a partial impact of the levy to the current, deferred or former (retired) members of pension schemes. Therefore I am not in a position, nor is it within my remit, to comment on the specifics relating to the application of the pension levy to ESB pensions.
I am aware, however, that where trustees have made the decision to pass on the impact or part of the impact of the levy to pensioners that a smaller reduction in pension payments over the lifetime of the pension may have been made in many cases in preference to a larger reduction over a shorter period and this may be the case for this pension fund.
120. Deputy Ivana Bacik asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the position of the Office of Public Works in relation to South Dublin County Council's proposal to redevelop the Rathfarnham Castle courtyards and stables by building a 14,000 sq. m commercial retail and food unit; and specifically, the position regarding the proposal to create a new food retailer beside the café operated by the Office of Public Works in Rathfarnham Castle. [8416/24]
View answerRathfarnham Castle and its immediate curtilage is under the care of the OPW, while the surrounding parklands and adjacent courtyards and stables are managed and maintained by South Dublin County Council.
The OPW welcomes South Dublin County Council's proposal to enhance the amenity value of Rathfarnham Castle Park for the benefit of local residents and visitors. The proposal is at an early stage and my officials are in regular contact with the team in South Dublin County Council to represent the interests of the important heritage and conservation issues for the Castle, and covering operational matters like access, security, and consideration of the privately operated café.
In conserving and refurbishing Rathfarnham Castle, the OPW identified a historic kitchen area as an ideal location for the café, to ensure provision of a food service facility to visitors in an appropriate setting. The contract for the café is tendered publicly every 3-4 years and will be advertised again in 2024. As South Dublin County Council's proposal progresses, the OPW will work with colleagues in the Council to examine how best to provide café, food, beverage and retail facilities to visitors to the Castle in the future.
Preliminary work is also underway at Rathfarnham Castle to open an exhibition in association with the National Museum of Ireland to showcase the significant archaeological finds uncovered during the 2014 excavations. The diverse historic and amenity offer at Rathfarnham Castle is in an excellent position to grow and attract new visitors to all aspects of the property in the coming years.
121. Deputy Mairéad Farrell asked the Minister for Enterprise, Trade and Employment if psychotherapists accredited by the Irish Association for Counselling and Psychotherapy are considered under the medical professional occupation category for critical skills employment permits. [8437/24]
View answerThe Employment Permits Section of my Department informs me that all Psychotherapists are required to be accredited by the Irish Association of Counselling and Psychotherapy.
The occupation of Psychotherapists is eligible for a Critical Skills Employment Permit which is the employment permit type used to attract highly skilled professionals into the State to reside and take up employment. Psychotherapists fall under the Therapy Professionals category of employment along with Occupational Therapist, Speech and Language Therapists, and Orthoptists. They are not considered to fall under the medical profession.
