Written Answers Nos. 206-225
206. Deputy Aindrias Moynihan asked the Minister for Transport if he was informed by the RSA on their plans to implement restrictions on tractor and work vehicle licences; what measures are in place in order that he as Minister is informed of any changes being considered to licences by the RSA; and if he will make a statement on the matter. [13245/24]
View answerThe Road Safety Authority (RSA) or my Department have not changed the licensing rules regarding tractors. Category W will continue to be the licence category that covers work vehicles and land tractors.
The definition of “work vehicle” means a vehicle (other than a land tractor) which has a maximum design speed not exceeding 40 kilometres per hour and which is constructed primarily for any work other than the conveyance by road of good or burden of any other description. Road traffic laws and CPC requirements only apply on public roads, not on construction sites.
My Department and the RSA are aware that the EU’s Fourth Driving Licence Directive, which may be adopted by end 2024, could provide a revised definition of tractors. Once the Directive has been published, my Department and the RSA will consult with stakeholders in advance of the introduction of any relevant national regulations. Until the new EU Driving Licence Directive is approved and enacted, the existing approach to tractor licencing will continue. The RSA website has been updated to reflect this.
No changes to licensing requirements can be made without amending the relevant national legislation, which can only be done by my Department.
207. Deputy Aindrias Moynihan asked the Minister for Transport for the up-to-date position on road safety improvements works for the N22 junctions between Macroom and Ballincollig; the up-to-date position on works for the Castlemore Junction on the N22 junction between Macroom and Ballincollig; and if he will make a statement on the matter. [13246/24]
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 operation and management 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. In this context, TII is best placed to advise you.
Noting the above position, I have referred your question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.
208. Deputy Aindrias Moynihan asked the Minister for Transport what measures he is taking to ensure revised fare structures are considered on expressway services operating in the Cork region as the National Transport Authority does not have authority in the regulation of bus fares charged on expressway services; and if he will make a statement on the matter. [13247/24]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has responsibility for the regulation of fares charged to passengers in respect of public transport services provided under public service obligation (PSO) contracts.
However, the Deputy is correct in asserting the NTA does not have a role in the setting of fares for services provided by commercial operators, including Bus Éireann Expressway. That is a matter for the individual commercial operators themselves.
In light of the above, I have forwarded the Deputy's specific question in relation to fares for Expressway routes in Cork to Bus Éireann, for direct reply. Please advise my private office if you do not receive a response within ten working days.
209. Deputy Violet-Anne Wynne asked the Minister for Transport if he will advise on his plans for additional bus shelters in Clare to be completed by the end of 2024; and if he will make a statement on the matter. [13301/24]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has responsibility for the planning and development of public transport infrastructure, including the provision of bus stops/shelters nationally.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.
210. Deputy Violet-Anne Wynne asked the Minister for Transport his plans for a bus stop to be marked at a location (details supplied); and if he will make a statement on the matter. [13302/24]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has responsibility for the planning and development of public transport infrastructure, including the provision of bus stops/shelters nationally.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.
211. Deputy Violet-Anne Wynne asked the Minister for Transport if he will advise on all of the bus shelters currently in County Clare, in tabular form; and if he will make a statement on the matter. [13304/24]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has responsibility for the planning and development of public transport infrastructure, including the provision of bus stops/shelters nationally.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.
212. Deputy Violet-Anne Wynne asked the Minister for Transport if he is satisfied that all buses serving County Clare have only one wheelchair space and therefore cannot accommodate multiple passengers in wheelchairs; and if he will make a statement on the matter. [13318/24]
View answer213. Deputy Violet-Anne Wynne asked the Minister for Transport the minimum dimensions that TFI buses must have for wheelchair bays; and if he will make a statement on the matter. [13320/24]
View answerI propose to take Questions Nos. 212 and 213 together.
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport.
The National Transport Authority (NTA) has statutory responsibility for the provision of public transport infrastructure as well as the provision of an accessible, integrated public transport system for all users. This includes the purchase of buses for state subvented public transport services, such as as those referred to by the Deputy. The NTA works with the relevant public transport companies, as appropriate.
Noting the NTA's responsibility in the matter, I have referred the Deputy's questions to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.
214. Deputy Rose Conway-Walsh asked the Minister for Finance to provide a breakdown of all non-voted spending, including commercial State bodies for each year since 2020; and if he will make a statement on the matter. [13209/24]
View answerMy Department publishes information on Exchequer non-voted expenditure: this data can be found in the annual Finance Accounts, which are available through my Department's website at the following address: www.gov.ie/en/collection/1f1c3a-finance-accounts/.
The 2023 Finance Accounts will be published in due course, after being audited by the Comptroller & Auditor General.
I am advised that the data requested for commercial state bodies is not available on this basis.
215. Deputy Patrick Costello asked the Minister for Finance if he will outline any approaches or negotiations engaged in by Ireland with other EU Member States to waive the exemption on aviation fuel tax for intra-community flights; and if he will make a statement on the matter. [11532/24]
View answerIreland’s excise duty treatment of fuel used for air navigation is governed by European Union (EU) law as set out in Directive 2003/96/EC on the taxation of energy products and electricity, commonly known as the Energy Tax Directive (ETD). The provisions of the current ETD relating to aviation fuels are transposed into national law in Finance Act 1999 (as amended), which provides for the application of excise duty in the form of Mineral Oil Tax (MOT) to liquid fuels used for motor and heating purposes.
Under the current ETD, Member States must tax all fuels used for non-commercial aviation purposes. In line with EU law, MOT is applied to light oil (aviation gasoline) and heavy oil (jet fuel/Jet A1/jet kerosene) used for private pleasure flying. Private pleasure flying is defined as the use of an aircraft by its owner or the natural or legal person who enjoys the use either through hire or through any other means, for other than commercial purposes and, in particular, other than for the carriage of passengers or goods or for the supply of services for consideration or for the purposes of public authorities. The current rate of MOT for light oil used for private pleasure flying is €606.39 per 1,000 litres and for heavy oil is €526.83 per 1,000 litres.
With regard to light oil used for commercial air navigation, the current ETD gives Member States the option to fully or partially relieve the relevant excise duty. MOT law currently provides for a partial exemption for aviation gasoline used for all commercial air navigation and an effective rate of €374.12 per 1,000 litres applies.
Heavy oil is the most commonly used fuel type in commercial air navigation and the ETD currently obliges all Member States to exempt heavy oil used for intra-Community and international air transport purposes. A Member State may waive this exemption for intra-community flights but only where it has entered into a bilateral agreement with another Member State to tax fuel. No such agreements are currently in place across the EU. Regarding heavy oil used for commercial domestic air navigation, the ETD allows Member States to exempt such fuel use fully or partially. Currently, Ireland’s MOT law provides for a full MOT relief for heavy oil used for all commercial air navigation, including domestic, intra-community, and international.
In July 2021, as part of the Fit for 55 Package, the Commission published a proposal to revise the Energy Tax Directive. The taxation of intra-community flights forms part of this proposal. Ireland has been actively engaged in negotiations of this proposal, which are ongoing.
216. Deputy Carol Nolan asked the Minister for Finance if his Department has had the need to contact An Garda Síochána due to verbal, written (including electronically) or physical threats being addressed to staff or Ministers, at any level, working within the Department during the period 2020 to date; and if he will make a statement on the matter. [11594/24]
View answerI wish to advise the Deputy that my Department has received several threats from anonymous callers and members of the public, with threatening and abusive behaviour towards staff.
There were two notable instances where An Garda Síochána were contacted by my Department to report threats against staff, including verbal and physical threats. To specify, in December 2021 my Department received an anonymous call from a member of the public making threats against the state, and verbal abuse to staff. Another call was received in January 2022 from a member of the public, the caller was verbally abusive and threatened to cause physical harm to the then Minister and staff of his private office.
My Department has procedures and training in place to provide guidance on dealing with abusive or threatening behaviour whether it be verbal or written. Our ability to work in a safe environment is important and, where necessary, such matters will be escalated to An Garda Síochána.
217. Deputy Michael Ring asked the Minister for Finance if he will introduce an annual threshold for VAT free barter similar to other EU countries (details supplied); and if he will make a statement on the matter. [11608/24]
View answer218. Deputy Michael Ring asked the Minister for Finance to clarify the necessity for a VAT transaction (details supplied); and if he will make a statement on the matter. [11610/24]
View answer226. Deputy Michael Ring asked the Minister for Finance if the bartering of education, that is, classes, lessons, grinds and so on, is exempt of VAT; and if he will make a statement on the matter. [11936/24]
View answerI propose to take Questions Nos. 217, 218 and 226 together.
I am advised by Revenue that the VAT registration thresholds are subject to the requirements of EU VAT law, with which Irish VAT law must comply. Ireland’s threshold for a business supplying services is €40,000, and our threshold for a business supplying goods is €80,000. Businesses whose annual turnover is below these levels are not obliged to register for VAT, although they may elect to do so.
The Deputy is specifically asking about barter trade, and while no money changes hands, barter transactions are supplies of goods or services and are subject to VAT. The VAT is payable by reference to what might reasonably be expected to be the open-market (arm’s length) price of the goods or services supplied. Barter transactions are subject to the same formal requirements as cash transactions as provided for by VAT law and as such, the registration thresholds referred to above encompass barter transactions.
Currently, EU VAT law provides that registration thresholds may only be raised by Member States to maintain their value in real terms, that is, they may not be increased above inflation. As part of Budget 2024, Ireland’s VAT thresholds were increased to their current values with effect from 1 January 2024.
The Deputy may wish to know that the VAT SME Package will enter into force across the EU on 1 January 2025. The amendments to the VAT Directive under this package will introduce an upper registration threshold limit of €85,000 for Member States.
In relation to education services referred to by the Deputy, the supply of children’s or young people’s education, school or university education, and vocational training, are exempt from VAT. This includes services supplied by private tutors covering school or university education or instruction relating directly to a trade or profession as well as any instruction aimed at acquiring or updating knowledge for vocational purposes. No VAT is due on supplies of such services including in the case of bartering.
219. Deputy John Paul Phelan asked the Minister for Finance if he has any plans to commission an independent assessment of the extent to which tobacco excise increases in recent years are leading to increased illicit market activity, evidenced by the recent detection of a large-scale illegal cigarette factory in Dublin; and if he will make a statement on the matter. [11619/24]
View answer225. Deputy John Paul Phelan asked the Minister for Finance the measures being taken, and additional resources being provided to the Revenue Commissioners to detect and crack-down on the production and sale of illegal tobacco products in Ireland, following the recent detection and closure of a large-scale illegal cigarette factory in Dublin; and if he will make a statement on the matter. [11770/24]
View answerI propose to take Questions Nos. 219 and 225 together.
The Government is aware that high prices and taxes may make Ireland an attractive location for the illicit trade of tobacco products and therefore tobacco smuggling remains a high priority area. The illicit trade detracts from legitimate businesses, drains resources from the Exchequer, and undermines our public health strategy.
Each year since 2009, Revenue, in conjunction with the HSE’s National Tobacco Control Office, has commissioned Ipsos MRBI to conduct independent market research among smokers about the source of their cigarettes. The survey is an independent research study into illegal tobacco products behaviour patterns, the purpose of which is to estimate the volume of non-Irish duty paid cigarettes being consumed in Ireland. Since 2013, this cigarette research has been complemented by an additional survey on roll your own tobacco. IPSOS MRBI will present the 2023 survey results to Revenue next month.
The key findings of the 2022 survey are:
• 17% of the cigarette packs held by smokers surveyed were classified as illegal
• 13% of the packs were found to be legal but non-Irish duty paid
• 17% of pouches of roll your own tobacco held by smokers surveyed were classified as illegal
• 10% of the pouches were found to be legal but non-Irish duty paid
Of the 17% of cigarette packs found by the survey to be illegal:
• 88% were classified as contraband (i.e. normal commercial brands of cigarettes bought duty paid or duty-free outside the country and smuggled into Ireland).
• 12% were classified as “illicit whites” (cigarettes manufactured for the sole purpose of being smuggled into and sold illegally in another market)
I am assured that Revenue is committed to targeting the illicit tobacco trade and implements a range of measures to identify and target the smuggling, supply or sale of illicit tobacco products, with a view to disrupting the supply chain, seizing the products and, where possible, prosecuting those involved. Revenue’s strategy involves developing and sharing intelligence on a national, EU and international basis, the use of analytics and detection technologies and ensuring the optimum deployment of resources on a risk-focused basis. Revenue monitors trends in the illicit tobacco trade on an ongoing basis and adjusts its actions and redeploys its resources in response to new developments or methodologies employed by the criminal gangs involved in that trade.
The smuggling of tobacco products has a transnational and cross border dimension and, in addition to Revenue’s ongoing cooperation with An Garda Síochána in this area, I am advised that Revenue also works closely with its counterparts in other jurisdictions including colleagues in Northern Ireland through the Cross Border Joint Agency Task Force (JATF), and international bodies including OLAF (the EU’s anti-fraud agency), Europol and the World Customs Organisation.
I am pleased to say that Revenue has achieved considerable success in tackling the illicit tobacco trade in recent years. In 2023, Revenue had 5,164 seizures of cigarettes valued at €55.7m and 1,673 seizures of tobacco with an estimated value of €7.7m. To the end of February 2024, Revenue had 729 seizures of cigarettes valued at €13.94m and 223 seizures of tobacco valued at €1.86m.
Further successes, highlighting Revenue’s approach to the illicit tobacco trade include the detection and dismantling of an illicit commercial cigarette factory in Dublin in February 2024. This detection was as a result of an intelligence-led operation and follow-up investigations are ongoing nationally and internationally.
Recent successes earlier this month, include the detection and seizure of 6,090kgs of tobacco with an estimated value of over €5 million at Dublin Port and 7.3 million cigarettes with an estimated value of over €6.1 million at Port of Cork. Both seizures represent a potential loss to the Exchequer of €3.7 million and €4.8 million respectively.
Revenue’s high detection rate is attributable to their multi-faceted tobacco strategy, continued cooperation and intelligence sharing with other national and international law enforcement agencies and Revenue’s advanced profiling methods and strategic use of appropriate detection technology and assets.
A breakdown of the number of persons successfully prosecuted for tobacco and/or cigarette smuggling in 2022, 2023 and year to date 2024 are as follows:
|
Year |
Summary Prosecutions |
Indictable Prosecutions |
|
2022 |
20 |
4 |
|
2023 |
40 |
7 |
|
2024 YTD |
6 |
1 |
As Revenue is a fully integrated tax and customs administration, I am advised that it is not possible to disaggregate the resources deployed, or funding dedicated, at any given time to combat tobacco smuggling. However, Revenue’s Investigation, Prosecution and Frontier Management Division, which has, inter alia, responsibility for trade facilitation, anti-smuggling and anti-evasion, investigation and prosecution, has approximately 1,096 staff as at 31 January 2024. Resources allocated to such work are adjusted and realigned in response to changes in the level of risk in different sectors. I remain open to consider any proposals from Revenue that will support its work in combatting fraud, illicit trade and smuggling.
Finally, the Government has ensured through the Finance Acts over the years that Revenue has the necessary statutory powers to tackle the illicit tobacco trade. I am satisfied that the current legislative framework provides an effective basis for undertaking and continuing its important work in this area. I am assured that Revenue is very alert to the threat that tobacco smuggling poses to health, to legitimate business interests and to the Exchequer, and commend Revenue and all the relevant State agencies for their work in tackling this form of criminality.
The Programme for Government commits to increasing the excise duty on tobacco to further discourage smoking and this is an important aspect of our public health strategy. In light of the effective work of the Revenue Commissioners in tackling the illicit trade, I have no plans to commission an independent assessment of the extent to which tobacco excise increases in recent years are leading to increased illicit market activity.
220. Deputy Matt Shanahan asked the Minister for Finance if he has considered changes to the recognition of mortgage applicants to meet repayment costs - at present many private tenants are paying significant monthly rental costs yet there does not appear to be clear guidance in terms of financial institutions accepting these payments as proof of a tenant's ability to pay a future mortgage; and if he will make a statement on the matter. [11653/24]
View answer221. Deputy Matt Shanahan asked the Minister for Finance if he has considered making changes to the required 10% deposit ask of new first-time buyers understanding that many are in rental situations requiring more onerous rent repayment then that would be required in the event of a mortgage repayment and as such, tenants are disadvantaged in their ability to save up to a 10% deposit requirement; and if he will make a statement on the matter. [11654/24]
View answerI propose to take Questions Nos. 220 and 221 together.
The Central Bank of Ireland, as part of its independent mandate to preserve and protect financial stability, has statutory responsibility for the regulation of residential mortgage lending by banks and other Central Bank regulated mortgage lending institutions.
In line with this financial stability mandate, the Central Bank has introduced macroprudential measures which apply to certain loan-to-value and loan-to-income restrictions to residential mortgage lending by Central Bank regulated entities.
The current regulations provide that the maximum loan for primary residential buyers shall be 90% of the value of the secured property, and four times gross income for first time buyers and 3.5 times gross income for second and subsequent buyers. However, lenders also have flexibility to lend a certain amount above these limits based on their own commercial discretion.
From an affordability perspective, before providing a mortgage lenders are also required to undertake thorough creditworthiness assessments to ensure a borrower will be able to repay the mortgage. This assessment must take into account the individual circumstances of the borrower, including the borrower's personal income and expenses, and as such, where applicable, lenders are in a position to take account of a mortgage applicants' rental payments when making their affordability assessment as part of regular underwriting process to assess borrowers’ ability to repay a mortgage.
More broadly, a mortgage is likely to be the largest liability that most households will take on in their lifetime. It comes with less flexibility than a rental contract and therefore leaves borrowers more exposed to shocks to incomes, house prices and interest rates in the future The requirement for a deposit, therefore, is a crucial element of sustainable lending standards as it provides a buffer against the effects of house price falls which could push borrowers into negative equity.
Negative equity can have a series of adverse impacts on households, such as the capacity to switch mortgage or to move home in light of changing personal or financial circumstances. From the lenders’ perspective, losses on mortgages are predominantly experienced when negative equity prevails.
The Central Bank expects all regulated firms to take a consumer-focused approach and to act in their customers’ best interests at all times. However, within the parameters of the regulatory framework, the decision to grant or refuse an individual application for mortgage credit is a commercial decision for an individual lender.
If a loan applicant is not satisfied with how a regulated entity is dealing with them, or they believe that the regulated entity 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 entity. If they are not satisfied with the response they receive from the regulated entity, the response to their complaint from the regulated entity is required to include details for the borrower on how to refer their complaint to the Financial Services and Pensions Ombudsman.
From a general regulatory perspective, the Central Bank has indicated that the macroprudential mortgage lending measures are a permanent feature of the housing and mortgage market and, as they are driven mainly by structural forces, it does not envisage regular changes to the future calibration of the measures.
The Central Bank’s most recent mortgage measures framework review, which concluded in 2022, reaffirmed the benefits of the measures which have strengthened the resilience of borrowers, lenders and the economy overall and thereby in a better position to withstand adverse shocks which may arise in the future.
222. Deputy Jim O'Callaghan asked the Minister for Finance the steps his Department is taking to ensure that community centres and halls have access to insurance for public liability. [11697/24]
View answerAt the outset, I wish to reassure the Deputy that I recognise the concerns felt by many local community groups across the country around the cost and availability of insurance cover for their centres or halls. Insurance reform is a key priority for this Government and is being delivered via the Action Plan for Insurance Reform with the vast bulk of the actions now either implemented or initiated.
Of particular relevance to the Deputy’s question, is the delivery last summer of one of the key “asks” of both the insurance industry and reform campaigners – the rebalancing of the Duty of Care. Accordingly, the amendments to the Occupiers’ Liability Act 1995 will deliver major benefits in particular to businesses, sporting groups and community and voluntary organisations. In time, cost savings from reduced claims should also help to lower premiums for such organisations, particularly those engaged in high-risk/high-footfall activity, where claims associated with ‘slips, trips and falls’ are more prevalent. This should benefit, in particular, businesses in the tourism, hospitality and recreation/activity sectors including community centres and halls.
One of the main changes is that the law now allows for a broader range of scenarios where it can be shown that a visitor or customer has voluntarily assumed a risk resulting in harm. In addition to being a legislative change, it is hoped that this signals the start of a cultural shift surrounding the claims environment in Ireland, which would bring us more into line with our European Union peers. It is important that we as legislators now work with other stakeholders to increase awareness of the new Duty of Care landscape, to empower organisations such as community groups when it comes to insurance renewals to ensure that they are receiving the best deal from their insurer or broker.
Finally, I would like to take this opportunity to assure the Deputy that it is Government's intention to ensure that implementation of the Action Plan can have a positive impact on the affordability and availability of insurance across all sectors in the economy, including for community centres and halls.
223. Deputy Joe Carey asked the Minister for Finance if he is giving consideration to changing the VAT rate for the food industry back to 9% from the current 13.5% rate (details supplied); and if he will make a statement on the matter. [11707/24]
View answer250. Deputy James Lawless asked the Minister for Finance if matters raised by a business owner (details supplied) will be examined; and if he will make a statement on the matter. [12610/24]
View answerAt the outset, I wish to reassure the Deputy that I recognise the concerns felt by many local community groups across the country around the cost and availability of insurance cover for their centres or halls. Insurance reform is a key priority for this Government and is being delivered via the Action Plan for Insurance Reform with the vast bulk of the actions now either implemented or initiated.
Of particular relevance to the Deputy’s question, is the delivery last summer of one of the key “asks” of both the insurance industry and reform campaigners – the rebalancing of the Duty of Care. Accordingly, the amendments to the Occupiers’ Liability Act 1995 will deliver major benefits in particular to businesses, sporting groups and community and voluntary organisations. In time, cost savings from reduced claims should also help to lower premiums for such organisations, particularly those engaged in high-risk/high-footfall activity, where claims associated with ‘slips, trips and falls’ are more prevalent. This should benefit, in particular, businesses in the tourism, hospitality and recreation/activity sectors including community centres and halls.
One of the main changes is that the law now allows for a broader range of scenarios where it can be shown that a visitor or customer has voluntarily assumed a risk resulting in harm. In addition to being a legislative change, it is hoped that this signals the start of a cultural shift surrounding the claims environment in Ireland, which would bring us more into line with our European Union peers. It is important that we as legislators now work with other stakeholders to increase awareness of the new Duty of Care landscape, to empower organisations such as community groups when it comes to insurance renewals to ensure that they are receiving the best deal from their insurer or broker.
Finally, I would like to take this opportunity to assure the Deputy that it is Government's intention to ensure that implementation of the Action Plan can have a positive impact on the affordability and availability of insurance across all sectors in the economy, including for community centres and halls.
224. Deputy Holly Cairns asked the Minister for Finance whether legally divorced persons who have no legal interest in any property are excluded from the help to buy scheme; and if so, the reasoning behind this policy. [11729/24]
View answerSection 477C of the Taxes Consolidation Act 1997 (TCA) requires that applicants for the Help to Buy (HTB) scheme must be first-time purchasers, which is defined as:
" 'an individual who, at the time of a claim under subsection (3) has not, either individually or jointly with any other person, previously purchased or previously built, directly or indirectly, on his or her own behalf a dwelling;"
There are no exceptions to the HTB definition of first time purchaser. This includes circumstances where there is more than one person involved in the purchase or building of a new home. The intention behind this is to target the tax relief on those who have not had the opportunity to build up equity in another property which could be used to purchase the second or subsequent property and those who could not have availed of HTB relief previously.
Divorced persons who have no legal interest in any property, may be eligible for Help to Buy provided that they are a first-time purchaser as defined in Section 477C of the Taxes Consolidation Act 1997 and meet all other eligibility requirements.
As with all tax incentive schemes, there may be individuals who do not meet the eligibility criteria. In designing tax reliefs, there is always a balance to be struck between providing support to as many people as possible, consistent with the overall policy intention behind the measure, and ensuring that there is an appropriate degree of control in the management of limited Exchequer resources.
