Written Answers Nos. 222-241
222. Deputy Matt Carthy asked the Minister for Finance the ground rents payable by his Department or agencies under its remit, by named property, by name of landlord and by amount payable, in the years 2016 to date; and if he will make a statement on the matter. [10414/24]
View answerI wish to advise the Deputy that as the OPW manage and maintain the states portfolio of properties they would be responsible for all ground rent related matters. My Department is provided with accommodation by the OPW. The Department does not pay ground rent.
In relation to the bodies under the aegis of my Department, the National Asset Management Agency (NAMA) has advised as follows:
|
Year |
Property |
Landlord |
Amount payable |
|
2016 to date |
Graving Docks, Grand Canal, Dublin 2 |
Waterways Ireland |
€1,397 per annum |
223. Deputy Violet-Anne Wynne asked the Minister for Finance his views on what work he is undertaking with respect to banks and financial institutions accepting disability allowance and carers allowance as income when an individual applies for a mortgage; and if he will make a statement on the matter. [10442/24]
View answerThe Central Bank of Ireland, as part of its mandate to preserve and protect financial stability, has statutory responsibility for the regulation of mortgage lending by banks and other regulated mortgage lending institutions operating in Ireland. In line with this mandate, there are certain regulatory requirements lenders have to meet when providing mortgage credit to consumers. For example, lenders have to comply with the Bank's macro-prudential measures for residential mortgage lending which, with a certain level of flexibility, apply certain loan-to-value (LTV) and loan-to-income (LTI) requirements in relation to residential mortgage lending. In addition, the European Union (Consumer Mortgage Credit Agreements) Regulations 2016 require lenders to assess the creditworthiness of the borrower and provide that mortgage credit should only be made available where the result of the creditworthiness assessment indicates that the consumer’s obligations resulting from the credit agreement are likely to be met in the manner required under that agreement. Also, the Central Bank’s Consumer Protection Code 2012 requires that lenders gather information on the borrower’s personal circumstances and financial situation.
Within this general regulatory framework, it is then a commercial matter for individual lenders to decide whether or not to provide a loan in any particular case, or how much credit to provide in any particular case, having regard to their own lending policies and underwriting criteria. Those are commercial matters for individual lenders and as Minister I have no function or role in such decision-making matters by credit institutions. However, there is nothing in the regulatory framework which requires banks or other lenders to make a distinction between different types of income when considering an application for a mortgage.
The Central Bank expects lenders to be transparent and fair in all their dealings with borrowers and that borrowers are protected through fair assessment of the affordability and suitability of the mortgage. Where a lender refuses a mortgage application, the lender must inform the consumer without delay of the refusal and the Consumer Protection Code requires that the lender must clearly outline to the consumer the reasons why the credit was not approved, and provide these reasons in writing if requested. If a mortgage applicant is not satisfied with how a regulated firm is dealing with them in relation to an application for mortgage credit, or they believe that the regulated firm is not following the requirements of the Central Bank’s codes and regulations or other financial services law, they should make a complaint directly to the regulated firm. If the mortgage applicant is still not satisfied with the response from the regulated firm, he or she can refer the complaint to the independent Financial Services and Pensions Ombudsman.
224. Deputy Michael Creed asked the Minister for Finance if the appropriate interest rate should be paid on the delayed issue of matured saving instruments and if he will investigate a case (details provided) which has not been paid almost five months after maturity; and if he will make a statement on the matter. [10466/24]
View answerThe NTMA have informed me that they contacted An Post in relation to the matured products as included in the details supplied and understand that An Post has requested additional information from the customer, which at the time of writing remains outstanding.
225. Deputy Patrick Costello asked the Minister for Finance the number of applications under the cycle-to-work scheme in 2023 and to date in 2024; if he will provide a breakdown between the number of bicycles, pedelecs, e-bikes and e-cargo bikes; and if he will make a statement on the matter. [10486/24]
View answer226. Deputy Patrick Costello asked the Minister for Finance his views on expanding the reach of the bike-to-work scheme beyond PAYE workers to everyone, including employers, sole traders, students, jobseekers, disabled, unpaid home-work and the retired; and if he will make a statement on the matter. [10487/24]
View answerI propose to take Questions Nos. 225 and 226 together.
Section 118(5G) of the Taxes Consolidation Act 1997 (TCA) provides for the Cycle to Work scheme. This scheme offers an exemption from benefit-in-kind (BIK) where an employer purchases a bicycle and/or associated safety equipment for one of their employees (or directors) to use, in whole or in part, to travel to work. Associated safety equipment may include items such as helmets, lights, bells, mirrors and locks.
One of three thresholds applies to the amount of exempted expenditure. The applicable threshold depends on the type of bicycle purchased and includes related safety equipment. Since 1 January 2023, the Cycle to Work scheme applies to the first:
• €3,000 of expenditure in relation to a cargo or e-cargo bike;
• €1,500 of expenditure in relation to a pedelec or e-bike; or
• €1,250 of expenditure in relation to any other type of bike.
Under section 118B TCA, the employer and employee may also enter into a Revenue-approved salary sacrifice arrangement under which the employee agrees to sacrifice part of his or her salary in exchange for a bicycle and/or related safety equipment. If such an arrangement is in place, there is a corresponding reduction in the employee's taxable salary, up to the lower of either the value of the bicycle and/or safety equipment or the above limits.
The Cycle to Work scheme operates on a self-administration basis, and relief is automatically available provided the employer is satisfied that the conditions of their particular scheme meet the requirements of the legislation. This approach was taken with the deliberate intention of keeping the scheme simple and reducing administration on the part of employers. As the scheme does not require any notification or application procedure, there are no records centrally available on the number of people availing of the scheme or the types of bicycle purchased.
It should also be noted that BIK is a charge to tax which applies where an employer provides an employee with a benefit, such as a bicycle, car or accommodation. Therefore, the Cycle to Work Scheme is only applicable where the bicycle and/or related safety equipment is provided by an employer to either their director or someone in their employment. Where an employer-employee relationship does not exist, for example, in the case of self-employed, retired individuals, or those in receipt of social welfare payments, such individuals can’t qualify for the scheme. Likewise, salary sacrifice arrangements can only be entered into between an employer and a director or employee.
Furthermore, as the Deputy will appreciate, the expansion of any tax expenditure measure creates a cost and that cost must be recovered elsewhere. For that reason, while the scheme is kept under review by officials, I have no plans at present to change the scope of the scheme.
Further information and guidance regarding the cycle to work scheme can be found on Revenue’s website at the following link: www.revenue.ie/en/jobs-and-pensions/taxation-of-employer-benefits/cycle-to-work-scheme.aspx
227. Deputy Patrick Costello asked the Minister for Finance the amount of category A vehicles that were charged with the nitrogen dioxide emissions levy in 2022, 2023, and to date in 2024; the revenue raised each year; and if he will make a statement on the matter. [10488/24]
View answer228. Deputy Patrick Costello asked the Minister for Finance the estimated revenue that would be raised if the current nitrogen dioxide levy was doubled; and if he will make a statement on the matter. [10489/24]
View answer229. Deputy Patrick Costello asked the Minister for Finance the estimated revenue that would be raised annually if the current nitrogen dioxide levy was applied to both categories A and B vehicles; and if he will make a statement on the matter. [10490/24]
View answerI propose to take Questions Nos. 227, 228 and 229 together.
In relation to question 10488/24, I am informed by Revenue that the number of category A vehicles charged with the nitrogen dioxide emissions (NOx) levy in 2022, 2023, and to date in 2024, along with the revenue raised each year, is provided in the table below.
|
Year |
Number of registrations (NOx levy applied) |
NOx Levy €m |
|
2024* |
37,755 |
3.7 |
|
2023 |
139,564 |
17.6 |
|
2022 |
127,375 |
17.4 |
*Provisional February 2024
In relation to question 10489/24, I am informed by Revenue that, based on the most recent full year data (2023), doubling the NOx levy from €5 to €10 on the first 40 mg/km, increasing the rate from €15 to €30 on the next 40 mg/km to 80 mg/Km and increasing the rate from €25 to €50 on the remainder, while maintaining the current maximum charge of €600 for petrol powered vehicles and €4,850 for diesel powered vehicles, is estimated to yield approximately €34.4m in a full year. Doubling the NOx levy whilst also doubling the maximum charge on petrol vehicles to €1,200 and €9,700 for diesel powered vehicles would raise €34.8m. These estimates do not account for any behavioural changes in response to increasing the NOx levy.
In relation to question 10490/24, I am informed by Revenue that, based on 2023 registrations for category B vehicles and information regarding the NOx emission profile of these vehicles, the additional revenue that would be generated if the NOx levy was extended to category B registrations would be in the region of €33.3m. The combination of NOx generated from both category A and B vehicles would be in the region of €51m. This estimate does not account for any behavioural change in response to the additional VRT that would arise from the application of the NOx levy to category B vehicles.
230. Deputy Patrick Costello asked the Minister for Finance the estimated revenue that would be raised if the carbon tax was doubled and the 2030 levy target was doubled to €200 per tonne; and if he will make a statement on the matter. [10491/24]
View answerI am advised by Revenue that its Ready Reckoner for calculating the impact of potential changes in rates of taxation can be used to estimate the effect of changes to the carbon tax rate by extrapolating from the information on page 23. The Ready Reckoner is available at: www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx.
These estimates assume no behavioural change as a result of the additional price increases.
231. Deputy Mairéad Farrell asked the Minister for Finance in regard to RTÉ making a voluntary qualifying disclosure of €1.2 million to Revenue in the wake of the Eversheds Review, and given that in 2021, RTÉ stated that €1.2 million was the end of RTÉ's liability, and Revenue had confirmed it was the end of RTÉ's liability, if he can explain under what compliance procedures this figure has grown to €15 million set aside for misclassification by RTÉ. [10556/24]
View answerI 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. Revenue is, therefore, not in a position to comment on the specific case or details referred to in this question.
However, I can point to information disclosed by the former Director General of RTÉ, Ms Dee Forbes, at a PAC Oireachtas Committee hearing on the 20 January 2022. 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 a number of individuals 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 at the recent PAC Oireachtas Committee hearing 25 January 2024 as an example that demonstrated that there are consequences to misclassification of employment.
At a Joint Committee on Tourism, Culture, Arts, Sport and Media hearing 14 February 2024, Kevin Bakhurst, Director General of RTÉ, confirmed that RTÉ had made a contingency of €15 million in its accounts. He advised that this related to the SCOPE process and not to Revenue.
I am advised that Revenue has always tackled instances of bogus self-employment through risk identification and through other methods where it comes to its attention. Revenue’s role in this area is to determine the employment status of an individual for income tax purposes. However, an employer’s liability, following the identification of misclassification of employment, may not be limited to income tax. Responsibility for PRSI classification rests with the Department of Social Protection. Matters relating to workers’ rights fall within the remit of the Workplace Relations Commission, which operates under the aegis of the Department of Enterprise Trade and Employment.
232. Deputy Louise O'Reilly asked the Minister for Finance what the Central Bank mortgage lending rules were in 2007; if he can provide details of the rules in place at that time; and if he will make a statement on the matter. [10599/24]
View answerIt is assumed that the Deputy is referring to the Central Bank macro prudential rules in relation to the provision of residential mortgage credit. These borrower based mortgage lending measures were introduced in February 2015 and prior to that date, no comparable mortgage lending rules were in place. However, in 2007 mortgage lenders were subject to the Consumer Credit Act 1995 and where applicable the Central Bank’s 2006 Consumer Protection Code when providing mortgage credit to consumers.
233. Deputy Paul Kehoe asked the Minister for Finance if there are circumstances in which a person (details supplied) can file a late return for 2019; and if he will make a statement on the matter. [10676/24]
View answerI am advised by Revenue that the person concerned submitted an Income Tax Return for 2019 on 31 December 2023, and that the associated Statement of Liability (SOL), confirming the person’s final tax position for 2019, issued electronically via MyAccount on 8 January 2024.
Revenue have further advised me that a copy of the SOL also issued to the person concerned via post on 29 February 2024.
234. Deputy Brendan Smith asked the Minister for Finance if he will review the tax treatment of statutory sick leave payments made by employers in order that they are not subject to the deductions such as USC that the State avoids it when it pays illness benefit to employees; and if he will make a statement on the matter. [10707/24]
View answerThe Sick Leave Act 2022 provides for employer paid sick leave and for medical absences at the rate of 70 per cent of the employee’s normal pay, capped at €110 per day, for up to 5 days in 2024. Statutory sick pay is available if an employee had been employed for at least 13 weeks in the relevant calendar year. The rules on the scheme are set out in the Sick Leave Act 2022, which is under the remit of the Department of Enterprise, Trade and Employment.
As statutory sick pay is paid by an employer directly to the employee, it forms part of the emoluments of the employee and as such it is taxed in the normal way through the PAYE system with income tax, USC and PRSI deducted by the employer in real time, meaning the employee receives an amount net of tax.
Illness Benefit is a weekly Social Welfare payment of between €104.10 and €232 with increases for qualifying adult and child dependents. An employee may be entitled to Illness Benefit if he or she cannot work due to sickness or illness, and has made sufficient PRSI contributions, and is also not in receipt of Statutory Sick Pay. Illness Benefit is administered by Department of Social Protection (DSP) and the rules of the scheme are provided for under Social Welfare legislation.
Section 126(3) of the Taxes Consolidation Act 1997, specifically provides for the taxation of Illness Benefit, but it is not liable to Universal Social Charge or PRSI. Any amount payable in respect of a qualified child is exempt from tax.
In general, Illness Benefit is paid directly to the employee by DSP, without any tax deducted. Revenue will generally deal with the taxation of the payment in real time through an adjustment to the employee’s tax credits and tax bands for the remainder of the tax year, which is reflected in the Revenue Payment Notification (“RPN”) issued to the employer. This ensures tax starts to be collected as soon as the employee receives a payment from their employer whether that is top up sick pay, or emoluments when he or she returns to work. Additional information on the taxation of Illness Benefit is available on Revenue.ie at the following link –
www.revenue.ie/en/employing-people/taxation-of-social-welfare-payments-illness-benefit/index.aspx.
The Taxes Consolidation Act 1997, under section 531AM, specifically exempts all social welfare payments, including illness benefit from USC. However, I have no plans to narrow the USC base further by exempting statutory sick pay from USC.
235. Deputy Willie O'Dea asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if the OPW has yet to identify a site for a Garda station in the Castletroy-Annacotty area of Limerick; the reason for the delay; and how much longer the process is likely to take. [10020/24]
View answerThe OPW will seek a suitable site for a new Garda Station in the Castletroy area when a Business Case is finalised by An Garda Síochána in relation to their long term requirements in the area.
236. Deputy Paul Murphy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will confirm that animal traps (details supplied) which were being used at the Botanic Gardens, Dublin, are unlawful under the Wildlife Act, 1976 (Approved Traps, Snares and Nets) Regulations 2003 and, if so, what steps have been taken to ensure they have been permanently removed from this site and any other OPW properties. [10037/24]
View answerGrey squirrels are classified as a non-native and invasive species in Ireland. Over the century, they have ousted the red squirrel because they are larger and more aggressive, and out-compete them for both food and nest sites. In addition, the greys carry the squirrel pox virus that is deadly to our native red squirrel species. The last red squirrels died out in the National Botanic Gardens in the 1990s, following the arrival of the greys.
The population of grey squirrels at the National Botanic Gardens was bigger than could be naturally supported by the fruits and nuts growing here, as a consequence of regular feeding by members of the public, despite requests not to do so. The larger population were impacting on birds by damaging many of our bird-nesting boxes. As well as damage to trees, and bulbs being dug up, grey squirrels consume large quantities of seeds and buds that may otherwise form important food resources for seed-eating birds over the winter.
I can confirm that there was work to reduce the population of grey squirrels at the National Botanic Gardens, and that it is now completed. It has been successful in bringing the population down to a manageable level. The methods used in the management of this issue are approved under S.I. No. 307/1977 - Wildlife Act, 1976 (Approved Traps, Snares and Nets) Regulations, 1977.
There will be a public communications campaign in the National Botanic Gardens to educate the public about the impact of feeding the grey squirrel.
237. Deputy Paul Murphy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform further to Parliamentary Question No. 85 of 29 March 2023, if the OPW established if a trespass occurred at Hore Abbey during a fox hunt and if so, what action has been taken against the hunt in question. [10044/24]
View answerHore Abbey is a Cistercian Abbey in state ownership from the Commissioners of Church Temporalities by Vesting Order 30/10/1880.
As previously indicated in PQ Number 15785/23 of 29th March 2023, the Office of Public Works sought advice from the Chief State's Solicitors Office on whether the activities of the Hunt on 18th February 2023 constituted trespass at Hore Abbey, the footprint of which site is a National Monument in State care. It was advised, given the openness of the site to the public, that it did not constitute trespass.
As this was the advice received, OPW was not in a position to take further action.
However the organisers were made aware, through their website, of the importance of Hore Abbey and its legal protection under National Monuments legislation.
238. Deputy Brian Stanley asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the rental income obtained by the State from the property known as the Great Heath of Maryborough, Portlaoise, County Laois, for each of the last 20 years, 2004 to 2023, inclusive. [10165/24]
View answerI am informed by the Office of Public Works that additional time is needed to collate the information requested by the Deputy. My officials will collate the information and reply directly to the Deputy as soon as possible.
239. Deputy Pauline Tully asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will include Bus Éireann in the schedule of bodies covered by the Freedom of Information Act 2014. [10274/24]
View answerThe Freedom of Information Act 2014 provides a very broad definition of public bodies at Section 6(1) and further provides that all new public bodies comprehended by this definition will automatically come under freedom of information (FOI) legislation, unless specifically exempted by order. This reversed the system under previous legislation whereby new bodies would have to be brought into the scope of the legislation by order. The 2014 Act extended the remit of the legislation, bringing the overall total to some 600 bodies comprehended by the Act.
Since the first introduction of FOI in 1997, Government policy has been that commercial state bodies should not, in general, be subject to Freedom of Information requirements, in view of their commercial role, mandate and responsibilities. This is on the basis that an uneven competitive playing field would be created in circumstances that commercial state bodies operating in a competitive market were subject to Freedom of Information but their privately-owned market competitors were not, and could lead to a situation where FOI requests could be used to access information to disadvantage and erode the competitive position of the commercial State Body in the marketplace. Such a move would be expected to have an adverse impact on the commercial position of the State Body in question, which would not be in the public interest or consistent with the need to safeguard the State’s economic and financial interests.
While the mechanisms for designating FOI Bodies have been considered in the context of the Review of the Freedom of Information Act which is due to report shortly, it is not anticipated that this will affect the position regarding commercial state agencies, as set out above.
240. Deputy Pauline Tully asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the amount spent on advertising within his Department in 2023 and for January 2024, in tabular form. [10275/24]
View answerI wish to advise the Deputy that my Department had expenditure of €54,910 (including VAT) on advertising in 2023. There has been no such expenditure to-date in 2024.
241. Deputy Sean Fleming asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if works can be carried out at a location (details supplied); and if he will make a statement on the matter. [10310/24]
View answerThe Office of Public Works can confirm that it intends to include the refurbishment of the old original windows at Stradbally Garda Station in the 2025 workplan.
