Wednesday, 28 Feb 2024

Tax Yield

Questions (29)

Alan Kelly

Question:

29. Deputy Alan Kelly asked the Minister for Finance the cost of abolishing stamp duty on first time buyers of homes of less than €385,000. [9532/24]

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Written answers

I am advised by Revenue that, based on stamp duty returns for 2023, the latest year for which fully analysed data are available, the estimated cost of abolishing stamp duty for first-time buyers of homes of less than €385,000 is in the order of €31 million.

This estimate is arrived at by taking the stamp duty returns for residential property purchases made by persons identifying themselves as first-time buyers, where the consideration was less than the suggested threshold, and taking the associated tax liability as the potential cost of exempting them from the duty.

Vehicle Registration Tax

Questions (30)

Alan Kelly

Question:

30. Deputy Alan Kelly asked the Minister for Finance the amount of revenue that would be generated if the late registration fee of 0.1% was increased to 0.45% for each day over 30 days for which vehicles remain unregistered for VRT based on 2023 figures. [9533/24]

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Written answers

Minister for Finance

I am advised by Revenue that a VRT late charge is calculated when a vehicle has not been registered within the specified time limit of 30 days. The total amount of VRT due and payable is increased by the addition of the VRT late charge.

The VRT late charge is calculated using the formula A x P x N, where ‘A’ is the amount of vehicle registration tax calculated, ‘P’ is 0.1 per cent and ‘N‘ is the number of days from the date the vehicle entered the State to the date of registration of the vehicle.

Using this method of calculation, €1,094,275 was applied in VRT late charges in 2023.

Based on the 2023 figure, an increase in the rate from 0.1% to 0.45% would generate VRT late charges of €4,924,238.

State Bodies

Questions (31)

Robert Troy

Question:

31. Deputy Robert Troy asked the Minister for Finance if he will confirm if the internal review process within the office of the Financial Services and Pensions Ombudsman relates to decisions made by the Ombudsman or to the service levels provided by the Ombudsman; and if he will make a statement on the matter. [9585/24]

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Written answers

Minister for Finance

The Financial Services and Pensions Ombudsman (FSPO) is an important part of the robust consumer protection framework in place for consumers of financial services and products in Ireland. It is committed to providing a receptive service that is delivered in an accessible and inclusive manner, responsive to the needs of its customers.

The FSPO has informed me that it understands the Deputy’s reference to the “internal review process” to relate to the management of FSPO customer service-related queries and complaints. The FSPO adheres to ‘Our Public Service’, a framework developed by the Department of Public Expenditure and Reform for innovation and continuous development in Ireland’s public service.

The annual volumes of customer service complaints recorded by the FSPO since 2019 are as follows:

Year	Volumes of customer service complaints recorded by the FSPO
2019	68
2020	78
2021	66
2022	58
2023	79

The FSPO has segregated the management of customer service complaints to a separate team, who are not involved in the operational management of financial service and pension complaints.

The FSPO operates a Customer Charter - www.fspo.ie/about-us/customer-service/charter.asp and a Customer Action Plan - www.fspo.ie/about-us/customer-service/customer-action-plan.asp, which outline the standard of service and behaviour underpinning all interactions with customers. They also set out the FSPO’s policy of encouraging feedback from its customers, evaluating that feedback and, where possible, continuously improving on the quality of service offered.

Part 4 of the 2017 FSPO Act also describes the role of the FSPO Council, which is independently and robustly chaired, and which includes keeping the efficiency and effectiveness of the Ombudsman under review.

Revenue Commissioners

Questions (32)

Brendan Griffin

Question:

32. Deputy Brendan Griffin asked the Minister for Finance if he believes the Revenue Commissioners should accept some liability for the litany of bogus self-employment cases at RTÉ, given the knowledge of the prolonged practice by the Revenue Commissioners; if the Revenue Commissioners' role in handling the issue of bogus self-employment will be independently investigated, given the apparent scale and complexity of the matter; and if he will make a statement on the matter. [9671/24]

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Written answers

Minister for Finance

Revenue’s role in the area of the determination of employment status is to determine the employment status of an individual for income tax purposes. Meanwhile responsibility for PRSI classification rests with the Department of Social Protection and matters relating to workers’ rights fall within the remit of the Workplace Relations Commission (WRC), which operates under the aegis of the Department of Enterprise Trade and Employment.

I am advised by Revenue that they have always tackled instances of bogus self-employment through risk identification and through other methods where it comes to its attention. With respect to tax matters in this area, Revenue has been very active, over a long number of years, in carrying out compliance interventions in relation to potential misclassification as part of its risk-based approach to ensuring that the proper tax is paid by the individuals concerned. Recent work has involved examining risks across multiple sectors including construction, medical locums, persons delivering food, couriers and brand ambassadors in the motor industry as well as the media sector.

Revenue’s determination to tackle misclassification of employment from an income tax perspective is borne out by the recent Supreme Court judgement in the “Karshan” case. Having lost in the Court of Appeal, Revenue took this case to the Supreme Court and, in a judgement delivered in October 2023, ultimately won. In this case, the Supreme Court delivered an important judgement on the key factors to be considered when classifying an individual’s employment status for income tax purposes. The judgement brings welcome clarity and provides a decision-making framework to assist businesses to correctly classify workers between those who are employed or self-employed for income tax purposes.

Revenue has publicly encouraged all businesses which currently engage contractors, sub-contractors, or other workers on a self-employment basis (i.e. where that worker is not treated as an employee of the business for income tax purposes), to review the nature of any such arrangement(s) in light of the Supreme Court “Karshan” judgment and to consider any implications it may have for the business in terms of applying the appropriate income tax treatment to such individuals.

Revenue will shortly issue detailed guidance to explain the implications of the “Karshan” judgement for tax purposes and is also working closely with in the Department of Social Protection and the Workplace Relations Commission to update the joint Code of Practice on Determining Employment Status.

In respect of RTÉ, I am advised that Revenue is precluded under Section 851A of the Taxes Consolidation Act 1997 from commenting on the tax affairs of an individual, business or entity.

However, I can point to information disclosed by the former Director General of RTÉ, Ms. Dee Forbes, at a Public Accounts Committee hearing on 20 January 2022, wherein Ms. Forbes told the Committee that RTÉ had engaged with Revenue in a review of contractors (i.e. individuals treated by RTÉ as self-employed). Following engagement with Revenue, RTÉ accepted that the individuals concerned were actually employees and made a payment in the amount of €1,223,252 in respect of liabilities identified by Revenue. Ms. Forbes also alluded, during this hearing, to the on-going investigation by the SCOPE section of the Department of Social Protection involving the investigation of the contractual and employment arrangements of approximately 500 individuals within RTÉ. This case was cited by Deputy Catherine Murphy at the recent Public Accounts Committee hearing on 25 January 2024 as an example that demonstrated that there are consequences to misclassification of employment.

The proper classification of employment status for tax purposes across all sectors remains a key focus for Revenue and will continue to do so in the coming years.

Having regard to the above, I think that it can be accepted that the Revenue Commissioners have applied, and will continue to apply, the taxation code, as respects employment and self-employment, to RTÉ in the same way as it applies those rules to other businesses.

For the above reasons, I do not believe that there is a need for an independent investigation into the role of the Revenue Commissioners role in handling the issue of bogus self-employment.

Tax Code

Questions (33)

Pearse Doherty

Question:

33. Deputy Pearse Doherty asked the Minister for Finance when the requirement to pay VAT on all new cars bought in the North, and the extra VAT charge that applies if a vehicle was not properly imported from Britain to the North, took effect; the requirements that were in place prior to these requirements taking effect; the length of time required for a car to be in private ownership in the North where it is bought in the North for it not to be subject to VAT. [9722/24]

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Written answers

Minister for Finance

When a vehicle is brought into an EU Member State, a liability to VAT may arise depending on the place from which the vehicle is coming and whether the vehicle is regarded as new. As regards the movement of vehicles between Member States, VAT arises where a vehicle falls within the meaning of a “new means of transport”, which is a vehicle which is 6 months old or less, or has travelled 6,000 km or less. As regards vehicles imported into a Member State from places outside the EU (known as a “third country”), regardless of whether a vehicle is new or not, the importation is subject to customs procedures, including Customs Duty (if applicable), and VAT.

Prior to the withdrawal of the United Kingdom from the EU on 1 January 2021, movements of vehicles into the State from the UK were movements between Member States. Following the UK’s withdrawal from the EU, all such movements would have been importations from a third country, but the Protocol to the Withdrawal Agreement, and more recently the Windsor Framework, ensured that the movement of goods between Northern Ireland and the EU would continue to be treated as an intra-EU movement.

However, on 14 January 2021, the UK Government announced a change, effective from the beginning of that year, to extend its VAT “margin scheme” to include used cars brought into Northern Ireland from Great Britain. This unilateral measure impacted considerably on the application of the Withdrawal Agreement and Protocol to create a significant tax risk here. In order to protect the tax base, in February 2021 Revenue introduced temporary arrangements to address this risk, pending resolution of the situation between the UK and the EU.

Under the Margin Scheme, a car dealer simply accounts for VAT on his or her gross profit margin on the sale of a used car (i.e., on the difference between the trade-in and resale prices). The UK’s extension of the margin scheme created a significant tax avoidance possibility here because the trade in used cars from Great Britain to this State could avoid customs duty and VAT at import if the cars were moved through Northern Ireland. To counteract the tax avoidance opportunities this presented, Revenue revised its published guidance in February 2021 indicating that used cars imported from Great Britain into Northern Ireland after 31 December 2020 could only be subsequently imported into the State and re-registered here after they were declared to Customs and customs duty (if applicable) and VAT at import were paid. This ensured that the cars were liable for VAT and Duty on the same basis as used cars brought into the State directly from Great Britain. The additional paperwork requirements were kept to a minimum with a simplified Supplementary Import Declaration (SID) being required which allowed the VAT on import to be paid.

Revenue’s approach addressed the substantial tax avoidance risk for Ireland posed by the UK’s January 2021 announcement, should parties who were importing used vehicles from Britain into the State decide to route the transaction via Northern Ireland. The aim of the approach was to bring equal tax treatment to used car imports from Great Britain into the State, whether they were imported through a direct or an indirect route. It was made clear that the approach was temporary in nature, pending a resolution to the issue between the UK and the European Commission.

Such a resolution emerged in 2023, when the UK introduced a new scheme – known as the Second-Hand Motor Vehicle Payment Scheme (SHMVPS) – which replaces the Margin Scheme for second-hand vehicles that dealers buy in Great Britain, move to Northern Ireland (or the EU), and then resell. Operating with effect from 1 May 2023, the new scheme allows car dealers who are VAT-registered in Northern Ireland and other Member States to reclaim the VAT element of the vehicle cost if the vehicle is purchased in Great Britain and removed or exported from there by the purchaser or by the Great Britain dealer. This means that Irish car dealers will now be in the same position as Northern Irish car dealers when purchasing a qualifying vehicle from Great Britain. The UK currently has a transitional arrangement in place, recently extended until 30 April 2024, in respect of cars to which the margin scheme had applied.

The UK Government’s introduction of the SHMVPS and winding down of the previous margin scheme arrangement is welcome as, when complete, it will remove the tax avoidance risk that was created by their previous approach. As a result, Revenue will be able to remove the temporary approach adopted here.

Save for situations to which the EU VAT rules on “new means of transport” apply, used cars which have been in use in NI can be registered in the State without liability to additional Customs duties and import Value-Added Tax (VAT) where proof is provided showing that the car has been in genuine private ownership in Northern Ireland. There is no prescribed period of time required for a car to be in private ownership in Northern Ireland, but it is necessary that appropriate proofs – such as a copy of the V5C showing the last registered keeper in NI and a date of registration to that keeper, tax and insurance details indicating use in NI, Ministry of Transport (MOT) test history in NI, etc. – are provided to reflect that ownership.

Guidance material for the public on importing cars from Northern Ireland is available on the Revenue website.

Public Appointments Service

Questions (34)

Alan Kelly

Question:

34. Deputy Alan Kelly asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if the Public Appointment Service will hold general civil service competitions for individuals with fluency in Irish at administrative officer and assistant principal officer level during Q2 in 2024. [9537/24]

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Written answers

Minister for Public Expenditure, National Development Plan Delivery and Reform

I am informed by PAS that there are currently no plans to advertise Administrative Officer or Assistant Principal with Fluency in Irish competitions in Q2 2024. However, PAS have included an option for candidates to opt in for an Irish Language Stream in the Administrative Officer general and specialist stream competitions.

Candidates who expressed an interest in Irish-speaking positions as part of the general Assistant Principal Officer competition can be assessed (and subsequently appointed) if vacancies are received from client organisations requesting an Assistant Principal with fluency in Irish.

In addition, the Deputy will note that PAS ran three competitions for fluency in Irish in Q4 2023 at CO, EO and HEO level. Panels are in place for most locations at Clerical Officer grade, with panels for specific locations at Executive Officer and Higher Executive Officers grades expected to be in place in Q1 and Q2 respectively. It is anticipated that there will be a requirement to run further competitions at these grades in late 2024.

Public Procurement Contracts

Questions (35)

Jim O'Callaghan

Question:

35. Deputy Jim O'Callaghan asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the measures that are employed in the public procurement process to incentivise low or zero carbon construction and to discourage demolition; and if he will make a statement on the matter. [9562/24]

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Written answers

Minister for Public Expenditure, National Development Plan Delivery and Reform

Much has been done to tackle operational carbon in a building’s lifecycle, however, the carbon emitted in the production and transportation of materials (embodied carbon) used in construction along with excavation and demolition material is more challenging to address.

The current Building Regulations apply Nearly Zero-Energy Building standards (NZEB) to new buildings, whereas standards relating the level of embodied carbon currently operate on a voluntary basis. This is set to change with the introduction of the recast Energy Performance of Buildings Directive which is one of a number of measures that the EU is taking in response to the climate emergency.

Leading on sustainability is central to the Programme for Government and a number of key Government strategies and action plans, as well as Ireland’s commitment to the achievement of the United Nations Sustainable Development Agenda by 2030.

Climate Action Plan

The Climate Action Plan 2023 considerably increases the emphasis on Green Public Procurement (GPP). Key messages in the Public Sector Leading by Example chapter included “that the public sector will fully implement GPP”. Key performance indicators for 2025 included developing and implementing a new Green Public Procurement Strategy and action plan, based on a review of Green Tenders.

A section (10.3.7) specifically on GPP reiterated that Green Tenders will be reviewed and stated that GPP training will be provided for public bodies; that reporting on GPP by government departments will continue, but also that ‘we will identify reporting structures and develop reporting guidelines for public bodies in 2023/2024’; and that the Cement Task Force shall prepare a policy to ‘facilitate public bodies to incorporate the principle of low carbon construction methods and materials and whole life-cycle analysis approaches in all publicly procured or supported projects. Public bodies’ consistency with the policy will be examined under the SEAI reporting framework.’

The Industry chapter clarifies that the new Green Public Procurement Strategy and action plan will identify an appropriate monitoring and reporting protocol ‘that includes the monitoring of the implementation of low carbon construction in public tenders and grant schemes’.

Climate Action Plan 2024 explains that ‘Through specification of lower carbon cements in public procurement, the State will aid market development and the supply of lower carbon concrete and/or cement products’.

In the Irish public works context we are striving to lead by example with regards to Green Public Procurement (GPP).

In 2022, the Office of Government Procurement led the development of GPP Criteria Search, an online search tool that allows the user to rapidly find, select, and download the Irish Green Public Procurement criteria relevant to a specific procurement project.

In September 2023 the Department of Environment, Climate and Communications launched a public consultation on a draft Green Public Procurement Strategy and Action Plan. This Strategy and Action Plan will help steer greater efforts in implementing Green Public Procurement across the public sector.

In January 2024, the OGP published a comprehensive reference resource for Sustainable Public Procurement in Ireland, titled ‘Opportunities and approaches for Sustainable Public Procurement: A reference for public procurement practitioners and policy makers’.

This reference is intended to be of use to procurement practitioners and budget-holders in the public-sector, as well as to policy developers interested in how public procurement can be used strategically to address key sustainability policy objectives. This reference will be a valuable resource for those involved in public procurement and for those considering utilising public procurement to help implement sustainability policies.

Embodied Carbon

Government is working with industry stakeholders to reduce embodied carbon and promote the circular economy in construction and the built environment. One of the initiatives currently being developed will see mandatory reporting of embodied carbon on public works projects introduced into the Capital Works Management Framework (CWMF) over the coming years.

The lack of empirical data on embodied carbon for construction materials in this jurisdiction poses a challenge currently but this will change as demand increases.

The International Cost Management Standard (ICMS) has been incorporated into new cost control and carbon reporting templates published under the CWMF. The cost element of the templates are for use on all new capital works projects (commencing stage 1 of the CWMF) from 1st January 2024.

ICMS aims to provide global consistency in classifying, defining, measuring, recording, analysing, presenting and comparing costs and carbon emissions of construction projects and constructed assets. ICMS is a high-level classification system.

Nine templates have been provided to facilitate reporting on public works project across various sectors of the construction industry.

The new templates provide for reporting on embodied carbon during construction as an option. It is not mandatory to report on and/or monitor embodied carbon at this stage.

The new templates can be found in Standard Forms for Cost Planning & Cost Control on the CWMF website.

The measurement and reporting on embodied carbon will also drive the following broader government objectives with respect to the construction and built environment sectors, including

• Increased use of offsite design and manufacture

• Refurbishment and retrofitting of existing stock

• Tackling dereliction and bringing stock back into occupancy

• Increase use of Construction & Demolition Waste as a secondary construction material

The reporting structure provided by ICMS will enable decisions to be taken on the basis of the total cost of ownership including the environmental impacts of decisions with respect to material selection, foundation design and energy use and production.

Combined with the data handling capacity of BIM and the availability of greater levels of information on materials and building components, contracting authorities and their project teams can review a project’s environmental standing at all stages of its delivery lifecycle with ICMS.

The information recorded can be used in the lifecycle of the asset to support decisions around sustainability and the circular economy.

BIM

A phased programme for the adoption of Building Information Modelling (BIM) across the Exchequer-funded element of the NDP commenced in January of this year. Phase 1 sees BIM requirements included in the scope of services for construction design teams who are to be engaged on projects with a value in excess of €100m. Over the next four years this will cascade down to cover the majority of projects both in the design and construction stages.

BIM is a key enabler in the drive to net zero carbon construction projects. It has the potential to transform the design, construction and management of construction projects, and the operation and maintenance of the asset after completion.

The OGP, in partnership with the Build Digital Project, is developing templates and guidance material to guide contracting authorities in setting BIM requirements for their consultancy engagements. This will ensure a consistent approach to its application across the public sector.

Sustainability and Circularity

The EU notes that “the built environment has significant impact on many sectors of the economy. Local jobs and quality of life”

The built environment accounts for

• C. 50% of extracted materials

• 35% of EU’s total waste generation

• Greenhouse gases (GHG) from material extraction, manufacturing of construction products and construction (including renovation) accounts for an estimated 5 -12% of GHG nationally in member states.

The built environment sector accounted for 11.1% of Ireland’s greenhouse gases in 2022, down from 12.3% in 2021

Efficiencies could save up to 80% of those emissions.

Irish Green Building Council (IGBC) handbook on Green Public Procurement in Construction Projects

In April 2023, the IGBC published a handbook on Implementation of Circularity, WLC and LCC in Public Construction Projects, which introduces some of the key green indicators that should be applied within the procurement of public construction projects, in addition to the energy efficiency requirements in Building Regulations Technical Guidance Documents Part L.

Renovation and Demolition

The Energy Performance of Buildings Directive will see the need to declare the Global Warming Potential of buildings.

The Energy Performance of Buildings Directive charts a course for the EU to achieve a climate neutral building stock by 2050. It is part of the EU’s ‘Fit for 55’ climate package. Buildings are responsible for approximately 40% of Europe’s energy consumption and 36% of its CO2 emissions. Under the EPBD, each Member State will establish a national building renovation plan to ensure the renovation of the national stock into a highly energy efficient and decarbonised building stock by 2050.

Following the introduction of energy performance rules in national building codes, buildings consume only half as much energy today, compared to typical buildings from the 1980s. Within the Construction and Demolition sector, greater resource efficiency and resource re-use could avoid the need for millions of tonnes of virgin raw materials per annum, as well as reducing the carbon intensity of our built environment.

The development of the next iteration of this Strategy will support and enhance existing circular initiatives on the part of the sector, for example through the work of the EPA’s reorganised Circular Economy Programme.

Reducing the volume, and associated costs, of Construction and Demolition waste could also contribute to greater affordability, particularly in relation to the high-density residential sector

The use of the sustainability assessment and reporting framework Level(s) to integrate life-cycle assessment in public procurement and the EU sustainable finance framework will promote circularity principles throughout the life cycle of buildings.

Next Steps

As we prepare to move to the next stage, the OGP have provided next steps for users of the CWMF which may be summarised as:

• The Client sets organisational goals and then project goals around green public procurement and sustainability

• The design stage affords the best opportunity to reduce the embodied carbon levels through choosing materials for the structure and fabric that have the lowest embodied carbon levels.

• Reporting of embodied carbon to become mandatory at project review gates in the same way as capital costs are currently reported and reviewed once generic datasets for commonly specified construction materials are available.

• Sustainable design requirements set out in the brief and scope of service requirements for the design team to follow through to the materials and energy performance specifications for the construction tender.

• Oversight of the construction stage is critical to ensure that the specification is delivered upon and sustainability targets met.

Office of Public Works

Questions (36)

Róisín Shortall

Question:

36. Deputy Róisín Shortall asked the Minister for Public Expenditure, National Development Plan Delivery and Reform to provide an update on any plans which the OPW has for a site in Dublin 9 (details supplied); if he will provide details of any discussions had relating to the future use of this site and the timescale for decisions in this regard. [9718/24]

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Written answers

Minister of State at the Department of Public Expenditure and Reform

The premises referred to is owned by the Office of Public Works, and provides accommodation for an extensive range of uses by Government Departments and State entities including An Garda Síochána, Tailte Éireann, the Revenue Commissioners, Court Services and the Department of Social Protection among others. It is an active site and its proximity to the city centre is an important consideration in meeting the needs of ongoing business activities.

The OPW keeps all properties within its portfolio under review considering future accommodation requirements of our client base, and broader government policy. Although this site was previously noted by the Land Development Agency as having long term potential as a redevelopment site for residential, there are currently no active plans to relocate existing activities from the site.

Trade Relations

Questions (37)

Paul Murphy

Question:

37. Deputy Paul Murphy asked the Minister for Enterprise, Trade and Employment if he is aware that Ireland imported €5.08 billion of goods from Israel in 2022 and €2.15 billion worth in 2021 (details supplied), yet in 2020, imports were only €138 million, which was par for the course on previous years; what precipitated the jump in trade after 2020; and as a significant trading partner with Israel, what part is Ireland playing in terms of trade in the cessation of the horrific events in Palestine. [9486/24]

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Written answers

Minister for Enterprise, Trade and Employment

The Central Statistics Office (CSO) compiles statistical data on the value of Imports.

CSO data indicates that the value of good imported from Israel to Ireland in 2020-2023 was as follows:

Imports	2020	2021	2022	2023
	€121 mn	€2.4 bn	€4.8 bn	€3.6 bn

The main category of imports from Israel is Electronic Integrated Circuits and this category accounted for the significant increase since 2020.

The Irish government was one of the first to call for a ceasefire and has increased its humanitarian support to the agencies working in the region. The Irish government has been engaged with like-minded EU Member States to find ways of seeking to influence the Israeli government to agree a lasting ceasefire.

The Taoiseach previously outlined to the Dáil, recent Irish government actions on the matter including:

• A joint letter was sent to the Commission President, Ursula von der Leyen, from An Taoiseach and the Spanish Prime Minister, calling for a Commission-led review on whether Israel is complying with its obligations under the EU/Israel Association Agreement and identifying response measures for the Council to consider.

• Ireland discussing possible action at EU level with like-minded Member States to bring about a ceasefire, including exploratory assessment of articles within the EU-Israel Association Agreement that would suspend trade elements of the agreement.

• Ireland has called for EU sanctions against violent settlers in the West Bank.

Work Permits

Questions (38)

Thomas Pringle

Question:

38. Deputy Thomas Pringle asked the Minister for Enterprise, Trade and Employment the reason additional payments are now required for two Chinese nationals (details supplied) who have been working in Ireland for a number of years and currently have valid work permits; and if he will make a statement on the matter. [9619/24]

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Written answers

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

The Employment Permits Section of the Department informs me that both of the individuals mentioned in the details supplied have been granted a renewal of their employment permit. Their permits are valid until September 2024 and March 2026 respectively.

The Department has no record of a request for an additional payment in respect of either of the permit holders.

The correspondence supplied states that there have been changes in respect of the company name and company director, following restructuring. The company should note that it must inform the Employment Permits section of the Department in respect of such changes. This is a requirement under Employment Permits Legislation. To date, no correspondence has been received on this matter.

School Accommodation

Questions (39)

Michael Ring

Question:

39. Deputy Michael Ring asked the Minister for Education when final project approval will issue to a school (details supplied) in respect of its additional school accommodation application; and if she will make a statement on the matter. [9408/24]

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Written answers

Minister for Education

I can confirm to the Deputy, that my Department is in receipt of an application for capital funding, under the Additional School Accommodation (ASA) scheme, from the school authority in question

The purpose of my Department’s Additional School Accommodation (or ASA) scheme is to ensure that essential mainstream classroom accommodation and accommodation for pupils with special education needs is available to cater for pupils enrolled each year, where the need cannot be met by the school’s existing accommodation.

At primary level, this situation generally arises to cater for a school’s accommodation requirements where an additional teaching post has been sanctioned by Teacher Allocation Section, or the requirement for a new class for pupils with special education needs has been identified by the NCSE, and all available alternative accommodation within the school is already being used for classroom purposes.

I can confirm that my officials have been engaging with the school authorities in relation to progressing their application as a traditional build project. I am pleased to confirm that a brief letter of offer has issued to the school authorities in this regard and it is currently with their Board of Management for consideration.

School Transport

Questions (40)

Paul McAuliffe

Question:

40. Deputy Paul McAuliffe asked the Minister for Education if she can assist with an urgent request in respect of school transport (details supplied). [9428/24]

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Written answers

Minister for Education

The School Transport Scheme is a significant operation managed by Bus Éireann on behalf of the Department of Education. In the 2022/2023 school year, over 149,000 children, including over 18,000 children with special educational needs, were transported on a daily basis to primary and post-primary schools throughout the country.

In addition, school transport scheme services were provided for over 5,400 children who have arrived to Ireland from Ukraine.

The total cost of the scheme in 2022 was €338.9m.

The National Council for Special Education acts in an advisory role to the Department of Education on the suitability of placements for children with special educational needs. Under the terms of the School Transport Scheme for Children with Special Educational Needs, the Department will consider the report of the Special Education Needs Organiser (SENO). School transport is provided to children with special educational needs who are attending the nearest school to their place of residence that is or can be resourced to meet their educational needs, as identified by the SENO.

Bus Éireann has advised that the pupils referred to by the Deputy have been deemed eligible for school transport under the above scheme. One of the pupils in question is currently travelling on a service. The second pupil in question has been assigned to a service however a school bus escort has not been appointed to the service.

The appointment of a school bus escort is the responsibility of the school who have advised that they are in the final stages of the recruitment process which includes Garda Vetting through the National Vetting Bureau.

School Transport

Questions (41)

Colm Burke

Question:

41. Deputy Colm Burke asked the Minister for Education when a child (details supplied) who has been approved for the special transport grant will be provided with school transport, in view that the child still has no transportation and urgently requires same; and if she will make a statement on the matter. [9432/24]

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Written answers

Minister for Education

The School Transport Scheme is a significant operation managed by Bus Éireann on behalf of the Department of Education. In the current school year over 161,600 children, including over 135,000 pupils traveling on primary and post primary services, 19,800 pupils with special educational needs, and 6,800 pupils who have arrived to Ireland from Ukraine are transported on a daily basis to primary and post-primary schools throughout the country.

The total cost of the scheme in 2023 was €382.02m.

The National Council for Special Education acts in an advisory role to the Department of Education on the suitability of placements for children with special educational needs. Under the terms of the School Transport Scheme for Children with Special Educational Needs, the Department will consider the report of the Special Education Needs Organiser (SENO). School transport is provided to children with special educational needs who are attending the nearest school to their place of residence that is or can be resourced to meet their educational needs, as identified by the SENO.

I am pleased to advise that the pupils referred to by the Deputy are eligible under the terms of the scheme and a sanction has been sent by School Transport Section of my Department to Bus Éireann for the establishment of a new service for pupils to the school referred to by the Deputy.

Bus Éireann have tendered this service in line with procurement guidelines and are in the process of allocating a contractor to operate this service. Bus Éireann will communicate with families directly with service details, once the procurement process has been finalised.

Both the Department and Bus Éireann are very conscious of the challenges faced by parents awaiting transport for students with special educational needs. Families of children who are eligible for these services may therefore apply for the Special Transport Grant which is a once off payment, paid retrospectively to families once the School Transport service is in place and is to assist with the cost of private transport arrangements the family had put in place until service is finalised. Families should contact School Transport Section at corkschooltransport@education.gov.ie for more information on this grant.

Schools Building Projects

Questions (42)

Aengus Ó Snodaigh

Question:

42. Deputy Aengus Ó Snodaigh asked the Minister for Education to list each school that has applied for capital build funding from her Department in the past ten years, in tabular form (details supplied). [9437/24]

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Written answers

Minister for Education

I can confirm to the Deputy that 1,228 applications for additional school accommodation have been received by my Department since 2021. Consolidated data in respect of earlier applications is not readily available, however lists of projects completed since 2010, all current large scale building projects and all current Additional School Accommodation scheme projects are available on my Department’s website at www.gov.ie

My officials are currently compiling relevant data in respect of the query raised by the Deputy and this information will be provided directly to the Deputy as soon as possible.

Liúntais do Mhúinteoirí

Questions (43)

Aengus Ó Snodaigh

Question:

43. D'fhiafraigh Deputy Aengus Ó Snodaigh den Aire Oideachais briseadh síos a thabhairt i bhfoirm tábla ar líon na múinteoirí a fuair liúntas Gaeltachta agus líon na múinteoirí a fuair liúntas Gaeloideachais, ag an mbunleibhéal agus an leibhéal iarbhunscoile, gach bliain don 5 bliain sular cuireadh deireadh leis an liúntas do mhúinteoirí nua sa bhliain 2012, agus an costas iomlán a bhí i gceist agus an ráta in aghaidh an mhúinteora, de réir an dá liúntas sna blianta úd [9438/24]

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Written answers

Minister for Education

Tá an t-eolas atá á lorg ón Teachta leagtha amach sa ráiteas táblach a ghabhann leis seo.

Tábla 1 - Liúntas Teagasc trí Ghaeilge

Bliain	Líon múinteoirí bunscoile ag fáil Liúntas Teagasc trí Ghaeilge	Líon múinteoirí iar-bhunscoile ag fáil Liúntas Teagasc trí Ghaeilge	Iomlán múinteoirí ag fáil Liúntas Teagasc trí Ghaeilge	Costas na múinteoirí bunscoile ag fáil Liúntas Teagasc trí Ghaeilge	Costas na múinteoirí iar-bhunscoile ag fáil Liúntas Teagasc trí Ghaeilge	Iomlán costas múinteoirí ag fáil Liúntas Teagasc trí Ghaeilge	Costas bliantúil iomlán (Árachas Sóisialach Pá-Choibhneasa Fostóirí san aireamh)
2007	1259.5	0	1259.5	€2,143,144	€0	€2,143,144	€2,346,743
2008	1318	0	1318	€2,124,287	€0	€2,124,287	€2,326,094
2009	1407.5	0	1407.5	€2,344,895	€0	€2,344,895	€2,567,660
2010	1457.8	0	1457.8	€2,307,697	€0	€2,307,697	€2,526,929
2011	1529.5	0	1529.5	€2,421,199	€0	€2,421,199	€2,651,212

Tábla 2 - Deontas Gaeltachta is iníoctha le múinteoirí sa Ghaeltacht

Bliain	Líon múinteoirí bunscoile ag fáil Deontas Gaeltachta	Líon múinteoirí iar-bhunscoile ag fáil Deontas Gaeltachta	Iomlán múinteoirí ag fáil Deontas Gaeltachta	Costas na múinteoirí bunscoile ag fáil Deontas Gaeltachta	Costas na múinteoirí iar-bhunscoile ag fáil Deontas Gaeltachta	Iomlán costas múinteoirí ag fáil Deontas Gaeltachta	Costas bliantúil iomlán (Árachas Sóisialach Pá-Choibhneasa Fostóirí san aireamh)
2007	538	174.6	712.6	€1,771,993	€575,074	€2,347,067	€2,570,038
2008	559	169.3	728.3	€1,743,801	€528,131	€2,271,932	€2,487,765
2009	563.5	166.2	729.7	€1,816,724	€535,829	€2,352,553	€2,576,045
2010	569.9	166.5	736.4	€1,745,604	€509,990	€2,255,593	€2,469,875
2011	579.44	163.8	743.24	€1,774,825	€501,719	€2,276,544	€2,492,816

Nóta: Maidir leis na sonraí atá curtha ar fáil sna táblaí thuas, baineann na sonraí seo le múinteoirí iar-bhunscoile i Meánscoileanna agus na bPobalscoileanna agus na Scoileanna Cuimsitheacha amháin. Níl sonraí do scoileanna BOO ar fáil ach ó na BOOanna aonair don tréimhse atá i gceist.

Tábla 3 - Ráta Liúntais

	Ráta éifeacht	Liúntas Teagasc trí Ghaeilge	Deontas Gaeltachta iníoctha le múinteoirí sa Ghaeltacht
ón	chun
01/12/2006	31/05/2007	€1,554	€3,008
01/06/2007	29/02/2008	€1,585	€3,068
01/03/2008	31/08/2008	€1,625	€3,145
01/09/2008	31/12/2009	€1,666	€3,224
01/01/2010*	01/10/2020	€1,583	€3,063

* Laghdaíodh liúntais 5% mar thoradh ar na laghduithe a cuireadh i bhfeidhm le héifeacht ón 1 Eanáir 2010 de réir Acht 2009 dar teideal Gnéithe Airgeadais Éigeandála ar mhaithe leis an gComhphobal. Athchóiríodh na liúntais seo an 1 Deireadh Fómhair 2020

School Funding

Questions (44)

Aengus Ó Snodaigh

Question:

44. Deputy Aengus Ó Snodaigh asked the Minister for Education the current policy on the provision of language support hours or additional language teacher allocations in Irish medium and Gaeltacht schools for children whose first language is neither Irish nor English. [9439/24]

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Written answers

Minister for Education

The Special Education Teaching allocation provides a single unified allocation for special educational support teaching needs to each school, based on each school’s educational profile and also encompasses the Language Support allocation that schools were allocated in previous years. Under this SET model, schools are frontloaded with resources to provide support immediately to those pupils who need it without delay. Schools should draw from their SET allocation to support pupils who have been identified as being in need of language support through the school’s assessment processes.

The Department also provides specific language support to schools with pupils newly arrived into the country. Irish-medium primary schools outside of the Gaeltacht have the option of implementing a period of total early immersion up to the end of senior infants. For Gaeltacht schools a period of total early immersion up to the end of senior infants is required. Instruction in total immersion settings is exclusively through the medium of Irish. Instruction by language-support teachers should align with this practice.

Departmental Data

Questions (45)

Aengus Ó Snodaigh

Question:

45. Deputy Aengus Ó Snodaigh asked the Minister for Education the number of students at Irish medium and Gaeltacht schools whose first language is neither Irish nor English; and if her Department keep figures on the breakdown, by school. [9440/24]

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Written answers

Minister for Education

Please find attached requested data which is for academic year 2022–23, the latest year we have final data available. Data is taken from the Primary Online Database (POD), for those pupils enrolled as per the census date of 30th September 2022.

As per data provided, 261 pupils, enrolled in Irish medium schools located in the Gaeltacht have indicated on POD that their mother tongue at home is neither English or Irish.

There is currently no equivalent indicator in the Post-Primary Online Database (PPOD).

The Mother Tongue indicator is recorded at a pupil level in POD.

As per guidelines from the Data Commissioner, Mother Tongue, is classified as special category data and has not been published at a school level by the Department.

Academic Year (Enrolment)	Irish Classification Description	Mother Tongue (English/Irish)	Gaeltacht Indicator (Y/N)	Enrolment per Return
2022		No	Yes	261
2022		Unknown	Yes	1,057
2022	All subjects through Irish	Yes	Yes	5,720
Grand Total				7,038

Special Educational Needs

Questions (46)

Réada Cronin

Question:

46. Deputy Réada Cronin asked the Minister for Education the steps her Department will take to ensure that a child (details supplied) will have an appropriate ASD school place in north Kildare for next September; and if she will make a statement on the matter. [9445/24]

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Written answers

Minister of State at the Department of Education

Enabling children with special educational needs to receive an education is a priority for this government. It is also a key priority for me as Minister for Special Education & Inclusion, for my department and for the National Council for Special Education (NCSE).

The vast majority of children with special educational needs are supported to attend mainstream classes with their peers. Where children with more complex needs require additional supports, special classes and special school places are provided.

In 2023, my department spent over €2.6 billion on special education and further progress will be made this year as an additional €113 million will be dedicated to providing supports for children with special educational needs.

This includes funding to support children with special educational needs in mainstream classes; funding for new special classes and new special school places; additional special educational teachers, special needs assistants (SNAs) and funding for the National Educational Psychological Service (NEPS).

In 2024, the number of teaching and SNA posts in our schools will increase with an additional 744 teachers and 1,216 SNAs added to deliver up to 2,700 new places for children with special educational needs. This will mean we will have over 41,500 qualified and committed people in our schools who are focused wholly and exclusively on supporting children with special educational needs.

The NCSE has the responsibility for planning and coordinating school supports for children with special educational needs.

Over the last number of years, my department and the NCSE have introduced a number of strategic initiatives to plan for and provide sufficient special class and special school places.

These initiatives are bearing fruit with almost 1,300 new special classes sanctioned and seven new special schools established over the last four years.

My department engage intensely with the NCSE in relation to the forward planning of new special classes and additional special school places. This forward planning work is well underway ahead of the 2024/25 school year. This work involves a detailed review of statistical data in relation to forecasting demand for special class places, an analysis of available school accommodation, consideration of improved data sharing arrangements and a particular focus on the provision of special classes at post-primary level.

As a result of this forward planning, two new special schools have been established for this current school year in Cork and Dublin, with further capacity being expanded in 11 other special schools.

In December 2023, I was also very happy to announce with my colleague Minister Foley, the establishment of a further four new special schools for the 2024/25 school year in Meath, Kildare, Wexford and Limerick. This will bring to 11 the number of new special schools established in recent years.

Along with the two new special schools opening this school year, 390 new special classes – 254 at primary and 136 at post-primary level – have been sanctioned by the NCSE for opening this current school year.

Of these 12 are in Kildare, 7 at primary and 5 at post-primary level. This brings to 116 the number of special classes in County Kildare, 85 at primary level and 31 at post-primary level.

Planning for special classes and special school places in Co. Kildare and nationwide is currently underway ahead of the 2024/25 school year.

In relation to the student referred to by the Deputy, the NCSE has advised my department that their special educational needs organiser (SENO) has advised the family of suitable special classes in the local area. The SENO will maintain regular contact with the family and continue to provide assistance on the options available.

Parents seeking special class placements for their children are advised to contact the NCSE locally so that their needs can be taken into account for planning purposes. Local SENOs are available to assist and advise parents of children with special educational needs. Parents may contact SENOs directly using the contact details available on the NCSE's website at: www.ncse.ie/regional-services-contact-list

Information on the list of schools with special classes, the types and locations of these classes is published on the NCSE website and is available at: www.ncse.ie/special-classes

My department will continue to support the NCSE and schools through the provision of the necessary funding and capital investment to ensure all children are successful in accessing an education.

Special Educational Needs

Questions (47)

Réada Cronin

Question:

47. Deputy Réada Cronin asked the Minister for Education if her Department can guarantee an SNA for each child who has been deemed to require one in an assessment of need, given the sharing of SNAs is causing concern to parents regarding the educational opportunity for their children; and if she will make a statement on the matter. [9446/24]

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Written answers

Minister of State at the Department of Education

Enabling children with special educational needs to receive an education is a priority for this government. It is also a key priority for me as Minister for Special Education & Inclusion, for my department and for the National Council for Special Education (NCSE).

The vast majority of children with special educational needs are supported to attend mainstream classes with their peers. Where children with more complex needs require additional supports, special classes and special school places are provided.

In 2023, my department spent over €2.6 billion on special education and further progress will be made this year as an additional €113 million will be dedicated to providing supports for children with special educational needs.

This includes funding to support children with special educational needs in mainstream classes; funding for new special classes and new special school places; additional special educational teachers, special needs assistants (SNAs) and funding for the National Educational Psychological Service (NEPS).

In 2024, the number of teaching and SNA posts in our schools will increase with an additional 744 teachers and 1,216 SNAs added to deliver up to 2,700 new places for children with special educational needs. This will mean we will have over 41,500 qualified and committed people in our schools who are focused wholly and exclusively on supporting children with special educational needs.

The NCSE has the responsibility for planning and coordinating school supports for children with special educational needs including the allocations of SNAs and reviews.

SNAs play a central role in the successful inclusion of students with additional and significant care needs into mainstream education, special classes and special schools ensuring that these students can access education to enable them to achieve their best outcomes and reach their full potential.

SNAs are allocated to schools as a school based resource and not to individual children. The deployment of SNAs within schools is a matter for the individual principal/board of management of the school. SNAs should be deployed by the school in a manner which best meets the care support requirements of the children enrolled in the school for whom SNA support has been allocated.

This allows schools flexibility in how the SNA support is utilised.

The NCSE have published the SNA allocations for the 2023/24 school year. For ease of reference these allocations are broken down by school type and are available on the NCSE's website at: www.ncse.ie/set-hours-and-sna-allocations

Schools can apply to the NCSE for a review of its SNA allocation if it is insufficient to meet the needs of its students. Detailed information on the NCSE exceptional review process is published on the NCSE website: www.ncse.ie/application-for-sna-exceptional-review.

The NCSE manages the exceptional review process and handles each case individually. The timeframe for concluding a review can vary depending on the school context or the nature of the information provided.

Following the outcome of the review, the NCSE can make the local special educational needs officer (SENO) available to the school to discuss their current deployment of SNA supports in the school and to put these supports to the best advantage of the students. NCSE in-school support is also available to schools to offer further guidance and support.

My department and the NCSE are committed to delivering an education system that is of the highest quality and where every child and young person feels valued and is actively supported and nurtured to reach their full potential.

Special Educational Needs

Questions (48)

Cathal Crowe

Question:

48. Deputy Cathal Crowe asked the Minister for Education if she will consider sanctioning an ASD class for a school (details supplied); and if she will make a statement on the matter. [9488/24]