Written Answers Nos. 266-285
266. Deputy John Lahart asked the Minister for Finance if consideration will be given to allowing surplus tax credits from the year of a deceased individual to be carried over subsequent years, particularly when gross credits exceed net tax liabilities in alignment with the current practice for those under 70 years of age to ensure consistency across age groups; and if he will make a statement on the matter. [12867/24]
View answerThe position is that a range of tax credits are provided for in Part 15 of the Taxes Consolidation Act 1997 (TCA). Broadly, tax credits may be used to reduce the amount of income tax payable by an individual in a year of assessment, but only to the extent that they reduce the liability for that year to nil.
Eligibility for the range of tax credits is based on varying criteria applicable to each specific credit, and the facts and circumstances of the individual claimant. The value of specific credits may also vary, with the value of some credits being equal to a specific amount, whilst others are based on qualifying expenditure incurred by the claimant.
Tax legislation (section 458(1A) TCA) provides that where an individual proves his or her entitlement to a specific tax credit, the credit awarded to him or her will be equal to the lesser of:
• the value of the relevant tax credit; and
• the amount required to reduce the individual’s income tax liability to nil.
As the value of tax credits is limited to the amount that reduces an individual’s income tax liability to nil, it is possible that an individual may be entitled to more credits than he or she is able to utilise in that year. Tax credits, which are not fully utilised in the year of assessment may not be carried forward into future tax years and this applies irrespective of the age of the taxpayer. Where the individual is jointly assessed to tax, he or she may be able to transfer a portion of unused credits to his or her spouse or civil partner in the year of assessment. Otherwise, such credits may remain unutilised.
In the year of death an individual is taxed on their normal basis up to the date of death with tax credits being utilised as set out above, and no carry forward available where not fully utilised. Where the person who is deceased was subject to tax on a joint assessment basis, differing tax credits and treatments apply for the surviving spouse or civil partner depending on whether they were the assessable person prior to the date of death or not and the basis of assessment that applied prior to the date of death. In all cases the tax credits are utilised as set out above, are not available for carry forward into future years. I have no plans to amend this current tax treatment.
Further information on tax credits is available on Revenue’s website available at: www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/index.aspx .
267. Deputy Noel Grealish asked the Minister for Finance if provisions are in place for an individual whose application for a primary medical certificate was refused and subsequently appealed the decision, but is unable to travel to Dun Laoghaire for the appeal appointment due to ill-health; and if he will make a statement on the matter. [12911/24]
View answerThe Disabled Drivers and Disabled Passengers Scheme provides relief from VRT and VAT on an adapted cars, as well as an exemption from motor tax and an annual fuel grant.
To qualify for the Scheme an applicant must be in possession of a Primary Medical Certificate (PMC). The PMC is issued by the relevant Senior Medical Officer in the HSE, or failing that an appeal may be made to the Disabled Drivers Medical Board of Appeal. The Minister has no role in relation to the granting or refusal of PMCs and the HSE and the Medical Board of Appeal must be independent in their clinical determinations.
To qualify for a PMC an applicant must be permanently and severely disabled, and satisfy at least one of six medical criteria. These criteria are set out in the Finance Act, 2020.
In the event that a PMC is not granted by the relevant Principal Medical Officer an appeal may be made to the independent Disabled Drivers Medical Board of Appeal (DDMBA).
At an appeal hearing the Board reviews the decision by a HSE Primary/Principal Medical Officer and determines if an appellant does, or does not meet, one of the six medical criteria. Only if an appellant meets one of the six eligibility criteria will the Board issue a Board Medical Certificate.
It is a legislative requirement that the Board is independent in their functions. It is a matter for the Board to determine all aspects of the management and delivery of the appeals process, including deciding if any locations outside of the National Rehabilitation Hospital in Dun Laoghaire have the appropriate facilities and supports to enable the conduct of appeal hearings.
268. Deputy Paul Donnelly asked the Minister for Finance if he will seek EU funding to cover the costs to replace two customs cutter vessels for the Revenue Commissioners; and the current status regarding the replacement of these vessels. [12974/24]
View answerThis Government has been consistent in its strong support for ensuring that Revenue has the necessary resources to fulfil its mandate in respect of functions that are critical for its effective functioning as a tax and customs administration.
Revenue’s Maritime Unit currently has two Cutters (patrol vessels) in active service, with one of those vessels approaching the end of its service life.
An application for funding under the European Anti-Fraud Office’s (OLAF) Union Anti-Fraud Programme towards the partial cost of a replacement Cutter was submitted in 2022 and was successful. A Request for Tender for a replacement Cutter was published in the Official Journal of the EU in October 2022. Tenders were received in February 2023 and following a comprehensive evaluation process a contract for the delivery of a Revenue Customs Cutter was signed on the 3rd of August 2023 with AuxNaval in Spain.
The contracted cost of the replacement Cutter is €8.75 million excluding VAT and is being funded by the Exchequer and the grant from OLAF from the EU Anti-Fraud Programme. The new Cutter is currently under construction and is expected to come into service in 2025.
Included in the Request for Tender was an option for a second vessel, which could be a replacement for Revenue’s second vessel when it is approaching the end of its service life.
269. Deputy Violet-Anne Wynne asked the Minister for Finance his views on the rent-a-room relief; if he will consider creating a registry to ensure legitimacy and transparency; and if he will make a statement on the matter. [13000/24]
View answer270. Deputy Violet-Anne Wynne asked the Minister for Finance the number of rent-a-room relief applications received by his Department each month since the beginning of the scheme to date, in tabular form; and if he will make a statement on the matter. [13001/24]
View answer278. Deputy Violet-Anne Wynne asked the Minister for Finance if he will consider reviewing the rent-a-room relief scheme; if he will consider devising a tax-free amount proportional to the number of days a room owner rents the room for digs out of seven days per week; and if he will make a statement on the matter. [13305/24]
View answerI propose to take Questions Nos. 269, 270 and 278 together.
Rent-a-room relief is provided for in section 216A Taxes Consolidation Act 1997 (TCA). The section provides that, where an individual rents a room or rooms in his or her home as residential accommodation, he or she is treated, for income tax purposes, as not having any income from the letting where the gross rent received (including sums for food, laundry or similar goods and services), does not exceed €14,000. If the gross rent received from letting a room or rooms exceeds €14,000 in a tax year, rent-a-room relief is not available, and the gross rent received is taxable in full.
An individual does not have to own the property to claim rent-a-room relief. However, the property must be the individual’s sole or main residence during the tax year. ‘Sole or main residence’ is best described as an individual’s home during the year of assessment. The income is also not subject to PRSI or USC.
Landlords are generally required to register details of their residential tenancies with the Residential Tenancies Board, including, for example, where the tenancy relates to a self-contained residential unit in the landlord’s own residence. However, the requirement to register a tenancy does not apply where the landlord and tenant are sharing the same self-contained unit, as would be the case with rent-a-room relief. The Residential Tenancies Board comes under the aegis of the Department of Housing.
My Department does not receive applications for rent-a-room relief from prospective claimants. Where a person believes that he or she meets the eligibility conditions, he or she claims the relief on his or her annual income tax return. Income tax returns are subject to verification checks by Revenue. Where such a verification check occurs and it transpires that an individual was not entitled to avail of rent-a-room relief, the income in respect of which relief has been claimed will be assessed to income tax together with statutory interest and applicable penalties.
As rent-a-room relief is claimed on a yearly basis on an income tax return after the year end, monthly data is not available. I am advised by Revenue that annual statistics on the rent-a-room relief from 2004 to 2021 are available on the Revenue website at the following link:
www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/costs-tax-expenditures.pdf .
For the Deputy's convenience, the cost and the number of people claiming the relief for the years 2004 to 2021 (the most year for which data are available), are as follows:
|
Year |
Claimants |
Cost €,000 |
|
2021 |
10,730 |
27 |
|
2020 |
9,310 |
21 |
|
2019 |
9,810 |
22 |
|
2018 |
9,240 |
20 |
|
2017 |
8,160 |
12 |
|
2016 |
7,350 |
9 |
|
2015 |
6,460 |
7 |
|
2014 |
5,710 |
9 |
|
2013 |
5,730 |
8 |
|
2012 |
5,250 |
8 |
|
2011 |
3,920 |
6 |
|
2010 |
3,770 |
5 |
|
2009 |
3,770 |
6 |
|
2008 |
3,600 |
6 |
|
2007 |
3,180 |
5 |
|
2006 |
3,560 |
4 |
|
2005 |
2,820 |
3 |
|
2004 |
2,300 |
3 |
Further details in respect of rent-a-room relief can be found in Tax and Duty Manual Part 07-01-32 at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-07/07-01-32.pdf .
Finally, I have no plans to provide for a register of claimants of the relief, or to pro-rata the relief as suggested by the Deputy.
271. Deputy Michael Creed asked the Minister for Finance the reason a person (details supplied) is paying high levels of income tax. [13008/24]
View answerI am advised by Revenue that tax credits and rate bands of the person concerned were allocated to her income from her pension provider. No credits or rate bands were allocated to the employment, which commenced in January 2024, resulting in an over deduction of Income Tax and Universal Social Charge (USC).
Revenue has confirmed that the person’s tax credits, and rate bands are now correctly allocated between both income sources and amended Tax Credit Certificates for 2024, have issued. Any Income Tax and USC over deducted to date in 2024 will be refunded to the person through their next payroll. Based on the taxpayer’s income to date, she will not be liable for Income Tax or USC from either her pension or employment income.
272. Deputy Alan Farrell asked the Minister for Finance in a context where the Finance Act 2017 introduced relief on capital gains tax and capital acquisitions tax for landowners who have leased their land for the production of solar energy where the area of the land on which the solar panels are installed does not exceed half the total area of the land concerned, the reason a similar relief was not provided to landowners who have leased their land for the production of wind energy; if he will consider such a change to encourage the development of the onshore renewable energy needed to achieve the Government's climate action targets; and if he will make a statement on the matter. [13068/24]
View answerPrior to Finance Act 2017, agricultural land which was leased for solar panels was not classified as qualifying agricultural property for the purposes of Capital Gains Tax retirement relief or agricultural relief from Capital Acquisitions Tax.
Following a review announced in Budget 2018, and in recognition of the then Government's commitment to facilitate the development of solar energy projects in Ireland, a revised approach was introduced whereby it is now possible for land leased for the installation of solar panels to be classified as qualifying agricultural property under certain conditions. A key condition is that the total area of land under lease and on which solar panels are installed does not exceed 50% of the total area of agricultural land.
While introducing this amendment, it was important that we did not lose sight of the fundamental principle which underpins our policy in relation to agricultural relief.
Allowing land leased for solar panels to be classified as qualifying agricultural property is an important element in encouraging solar energy projects. However, this must also be carefully balanced with the overarching objectives of this valuable relief which aims to encourage the inter-generational transfer of agricultural land which is being actively farmed.
Through the Climate Action Plan, Ireland has committed to delivering up to 80% of the State’s electricity from renewable sources by 2030, to be achieved through the delivery of onshore wind, offshore wind and solar energy.
In support of these targets there are already a number of supports in place which aim to accelerate the development of the renewable energy sector, including the renewable electricity support scheme, and measures which aim to develop micro and small-scale generation, through actions such as grant funding and enabling small-scale production to participate in energy markets.
The options available for setting CAT rules must, like all tax measures, be balanced against competing demands and considered as part of the annual Budget and Finance Bill process.
273. Deputy Ivana Bacik asked the Minister for Finance if his attention has been drawn to reports that applicants for the help-to-buy scheme who are still repaying Covid supports are being automatically rejected; and if he will make a statement on the matter. [13080/24]
View answerThe Help to Buy (HTB) scheme is administered by Revenue to assist first-time buyers with buying or building a new house or apartment. The scheme gives a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in the State over the previous four years, subject to qualifying criteria as outlined in legislation. Section 477C of the Taxes Consolidation Act 1997 outlines the definitions and conditions that apply to the scheme.
One of the qualifying conditions of the HTB scheme is that the applicant be tax compliant for all relevant periods of the HTB application, including the filing of the relevant Income Tax Returns and payment of any associated tax liabilities.
Notwithstanding this, I am advised by Revenue that HTB relief will be granted where an underpayment of tax arises for 2020 as a result of amounts received under Covid supports, and where the underpayment is being collected through a reduction in the claimant’s tax credits, provided all other conditions of the HTB scheme are satisfied.
The Revenue Tax and Duty Manual Part 15-01-46 outlines further guidance on the conditions and operation of the HTB scheme and is available at: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-46.pdf.
Should further clarification be required, the Deputy can contact Revenue on its dedicated Oireachtas Helpline or any person’s impacted can contact Revenue directly, either online via MyAccount or by phone at (01) 738 3636.
274. Deputy Pearse Doherty asked the Minister for Finance if he has received from his Departmental officials or the Revenue Commissioners an estimate, range of estimates or data enabling an estimate of the Exchequer impact of Pillar 1 and Pillar 2, respectively and separately; if so, when such estimates were provided; the details of those estimates; and if he will make a statement on the matter. [13093/24]
View answerThe Department of Finance and the Revenue Commissioners are continually monitoring the potential economic impact of the OECD agreement as those negotiations continue and as the agreement continues to be implemented globally.
As you will be aware an initial estimate of the potential cost of implementation of both pillars of the OECD agreement in terms of reduced tax receipts was published in 2020 as being potentially in the region of €2 billion per annum - approximately 20% of CT revenue at that time.
Since 2020, while acknowledging that CT receipts have increased considerably over that time, it has not been possible to update this figure while so many aspects of the rules remain undecided and so the estimate used for budgetary purposes has remained at €2 billion.
For Pillar One, significant uncertainty remains in relation to the final design of certain elements of the rules which will have a bearing on the potential impact to the Exchequer. Officials from the Department of Finance and the Revenue Commissioners continue to engage constructively in negotiations on these matters at the OECD to ensure that Ireland’s best interests are protected and to ensure that the outcome of this work is faithful to the October 2021 agreement and represents a fair outcome to all jurisdictions. Pillar One will come at a cost as some taxing rights are allocated to market jurisdictions but as a small and open economy this is a price that is worth paying for the stability of the international tax framework.
Pillar Two of the OECD agreement will implement a minimum rate of tax globally. The EU Minimum Tax Directive has been transposed into Irish legislation via the Finance (No.2) Act 2023 with the first tax returns expected by mid-2026. Pillar two is anticipated to result in an increase in tax receipts however, as indicated above, overall there will be a net cost to Ireland from the agreement as a result of Pillar One.
It is important to note that any estimates produced in relation to the impact of agreement are subject to a significant level of uncertainty due to the lack of clarity around the final design of the rules, the interaction of both Pillars, data constraints and uncertainty regarding the response of MNE’s and jurisdictions application of the rules globally over the coming years.
That said, with the implementation of Pillar Two commencing this year and negotiations at the OECD on Pillar One progressing, my officials, together with those of the Revenue Commissioners are continuing work on assessing the long-term impact of the two Pillar solution with a view to updating the projected fiscal impact as part of the Stability Programme Update in April.
276. Deputy James O'Connor asked the Minister for Finance the position regarding new NGCT relief provisions being prepared by the Revenue Commissioners; when are they expected to be commenced; and if he will make a statement on the matter. [13187/24]
View answerThe Finance Act 2022 provided for two tax relief measures targeted at supporting the horticultural and mushroom cultivation sectors: enhancement of an existing Mineral Oil Tax (MOT) relief for certain heavy oils and liquified petroleum gas used for qualifying purposes, and the introduction of a new relief from Natural Gas Carbon Tax (NGCT) when used for similar purposes. The legislation provided that the two measures were subject to commencement orders, so as to allow Revenue time to carry out the necessary preparatory work before they came into effect.
The arrangements for the changes to the MOT relief were completed last year and I commenced the provisions for the enhanced MOT relief on 1 June 2023. I understand that Revenue’s preparatory work for the introduction of the new NGCT relief, which was more complex, is now almost complete, and in the coming days I intend to sign a commencement order to bring the new NGCT relief provisions into effect on 1 April 2024. This means that natural gas supplied from 1 April 2024, and used for qualifying purposes, will be eligible for a full refund of NGCT.
I am advised by Revenue that the first monthly claims under the new relief provisions can be submitted from 1 May 2024. Revenue will publish information about the NGCT relief on its website by 1 April, and detailed guidance for claimants will be available in a Tax and Duty Manual which will also be published on the Revenue website.
277. Deputy Rose Conway-Walsh asked the Minister for Finance to provide details on all planned PPP projects and ongoing PPP contracts; the status of each project; the anticipated or known capital cost; the anticipated or known cost to the Exchequer over the lifetime of the contracts; the annual total payment of PPP unitary charges and the percentage share of the total capital budget for his Department and all public bodies under the aegis of his Department; and if he will make a statement on the matter. [13195/24]
View answerMy Department does not have any planned Public Private Partnership (PPP) projects or ongoing PPP contracts.
The National Treasury Management Agency (NTMA) is a body under the aegis of my Department. My Department has not sponsored any PPP projects. However, the NTMA acting as the National Development Finance Agency (NDFA), procures and delivers PPP projects where requested by State authorities. Current PPP projects, at procurement or pre-procurement, referred to the NTMA for delivery are set out in the table below. Due to the current status of these projects and the commercially sensitive nature of procurement, the NTMA has advised that it is not appropriate, at this time, to provide details of anticipated costs.
In terms of costs for the completed projects, the payments made by the State over the life of the PPP contract (typically 25 years after construction) include not just the cost of design and construction but also the cost of financing, operating and maintaining the facility (including services such as planned and reactive maintenance, grounds maintenance, cleaning, caretaking, security and waste management). The PPP company must provide a fully maintained facility for the duration of the contract and carries the risk in relation to rectification of any construction defects that occur during the term. If a facility is not available or services are not provided in accordance with the standards set out in the contract, the State is entitled to reduce its monthly payment until the required standard is restored.
Further information on the total contract values and project payments for all State PPP projects is available at: www.gov.ie/en/publication/6f72b-projects/.
|
Project |
Description |
Current Stage |
|
Higher Education PPP Bundle 2 |
5 higher education facilities, primarily focused on STEM (Science, Technology, Engineering, and Mathematics), across 5 counties |
In procurementTender stage |
|
Social Housing PPP Bundle 3 |
C. 480 social homes across 4 counties |
In procurementTender stage |
|
Social Housing PPP Bundle 4 |
C. 1000 homes in the Dublin area |
In pre-procurementScheme design stage |
|
Social Housing PPP Bundle 5 |
C. 900 homes in the Greater Dublin area |
In pre-procurementScheme design stage |
|
Social Housing PPP Bundle 6 |
C. 500 homes across 3 counties |
In pre-procurement |
|
Social Housing PPP Bundle 7 |
C. 650 homes across 4 counties |
In pre-procurement |
|
Dublin Family Courts PPP |
Family court facility at Hammond Lane in Dublin 7 |
In pre-procurementPlanning stage |
279. Deputy Carol Nolan asked the Minister for Public Expenditure, National Development Plan Delivery and Reform 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. [11600/24]
View answerI wish to advise the Deputy that my Department has found it necessary to contact An Garda Síochána in the context specified in her Question. I would emphasise that such instances tend to be very isolated but the health, safety and welfare of those working in the Department to provide a public service is a key priority and, therefore, any such instances are treated with the utmost seriousness.
280. Deputy Pádraig O'Sullivan asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if interim flood relief measures will be considered in an area (details supplied); and if he will make a statement on the matter. [11639/24]
View answerI am aware of the devastating flooding caused by Storm Babet late last year to Mogeely. Flooding has a very significant impact on people, families, businesses and communities. Localised flooding is a matter for the Local Authority, who can apply under the OPW Minor Flood Mitigation Works and Coastal Protection Scheme, for funding to undertake short-term measures in the form of mitigation works to address fluvial flooding and coastal protection problems within their administrative area.
Under the scheme, applications are considered for projects that are estimated to cost not more than €750,000 in each instance. Funding up to 90% of the cost is available for approved projects. Once an application is received, the OPW will assess it with regard to the specific economic, technical, social and environmental criteria of the scheme. If approved, it will then be the responsibility of the Local Authority to implement and maintain the interim works.
The OPW have been advised that Cork County Council is currently preparing an application to the scheme for interim flood risk mitigation works at Gleann Fia and at other locations in Mogeely. I understand that Cork County Council are considering all possible solutions, including the proposal suggested in your question, to mitigate against flooding in that area.
281. Deputy Michael Moynihan asked the Minister for Public Expenditure, National Development Plan Delivery and Reform for an update on plans to draft legislation to restore the supplementary pension to post-2012 gardaí and other uniformed members of the Fast Accrual grades of the Public Service Single Pension Scheme; and if he will make a statement on the matter. [11640/24]
View answerThe Single Public Service Pension Scheme is a statutory Public Service Career-Average Defined Benefit Pension Scheme, established on 1 January 2013 under the Public Service Pensions (Single Scheme and Other Provisions) Act 2012. The Single Scheme was established to place publicly-funded retirement benefits on a more sustainable footing in the context of longer life expectancies.
All new entrants to the public service, hired after 1 January 2013, are members of the Single Scheme.
Members of An Garda Síochána, firefighters, members of the Permanent Defence Force and Prison Officers are categorised as members of the ‘Uniformed Accrual’ cohort of Single Scheme members. The uniformed grades have certain enhanced benefits that other members of the Single Scheme do not have, in recognition of their earlier retirement age, such as additional early payment of scheme benefits. This enables them to accrue more Single Scheme benefits over the expected shorter public service careers in these roles.
Once members of the ‘Uniformed Accrual’ cohort reach their normal retirement age, as provided for in Section 26 of the 2012 Act, they can retire at that earlier age and receive their occupational retirement benefits accrued at a higher rate, including their retirement lump-sum and the commencement of their pension benefit payments.
Government Policy is to facilitate longer active working lives, with the social welfare system continuing to provide a safety net for those who, for health or other reasons, are not in a position to work longer. Single Scheme pension benefits are integrated with the State Pension (Contributory) as members pay Class A PRSI.
In the period between a uniformed member's retirement and the State pension age of 66, they receive benefits under the Single Scheme. These benefits are separate, and in addition to any future entitlement that they may have to the State Pension (Contributory) administered by the Department of Social Protection.
Whilst Gardaí and other Uniformed Accrual members have compulsory retirement ages lower than the State Pension (Contributory) retirement age, they are still able to work in other employment in the intervening period, while fully accessing their Single Scheme pension benefits (subject to abatement, where applicable). The Single Scheme does not provide for a ‘Supplementary Pension’, and my Department has no plans to amend the Single Scheme at this time.
282. Deputy Eoin Ó Broin asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the estimated cost to the Exchequer of running the two Constitutional referendums on 8 March 2024. [11688/24]
View answerIt is estimated that the cost to the Exchequer of holding the two Constitutional referendums on 8 March 2024 will be approximately €21m. It is estimated that about 80% of this cost would be made up of payments to Returning Officers, with a further 16% to An Post and the remainder made up of smaller payments in respect of costs incurred by the Department of Housing, Local Government and Heritage and the Office of Public Works.
283. Deputy Jim O'Callaghan asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the number of occasions since January 2018 that his Department has sanctioned a financial package for an individual leaving the public service on foot of the provisions of circular 9 of 2018 issued by the Department of Public Expenditure and Reform; and to identify the individual departments/agencies and the costs involved in each case. [11789/24]
View answerAs the Deputy is aware, I and my Department have responsibility for providing and maintaining rules and guidance on severance terms in the civil and public service as per Circular 09/2018.
Under Circular 09/2018: Consolidation of arrangements for the offer of severance terms in the civil and public service, Government Departments may seek sanction to pay severance to an individual by submitting a business case to the Department of Public Expenditure, NDP Delivery and Reform. The individuals involved may be employees of the relevant Government Department itself or of a public service body under its aegis. The circular allows for payment of an ex gratia severance, under the terms laid out in the circular.
It is a requirement of the circular that the level of a severance award is disclosed in the relevant appropriation account. Due to this, as well as the possibility that additional costs may be a feature of the full financial package, it would be a matter for the relevant Government Department to supply information on the final costs for severance cases in bodies under their remit.
I can confirm that no severance cases under circular 09/2018 were sanctioned involving employees of the Department of Public Expenditure, NDP Delivery and Reform over the period referenced, or from bodies under its aegis.
284. Deputy Sean Fleming asked the Minister for Public Expenditure, National Development Plan Delivery and Reform when the results will be available in respect of an assessment (details supplied); and if he will make a statement on the matter. [11795/24]
View answerAs part of the national Catchment Flood Risk Assessment and Management (CFRAM) programme, Flood Risk Management Plans (FRMPs) were published in May 2018, which identified more than 100 flood relief schemes to be further developed for implementation.
In addition to the identified schemes, a number of further schemes were also found to be technically feasible, but their estimated costs were considered to marginally exceed their long-term benefits, making them not economically viable based on the level of assessment under the CFRAM programme.
The FRMPs included the recommendation to undertake a review of these potential schemes to confirm in greater detail the likely viability of a scheme for each community. Mountrath was included as an Area for Further Assessment (AFA). OPW are currently undertaking a viability review for Mountrath, the results of which are expected in Quarter 2, 2024.
285. Deputy Colm Burke asked the Minister for Public Expenditure, National Development Plan Delivery and Reform when a project (details supplied) which was granted planning permission in 2022 can proceed; if this project has been advertised in order that tenders can be submitted; when is it likely that the tender process will be completed; and if he will make a statement on the matter. [11858/24]
View answerThe Department of Transport and the Irish Coast Guard are responsible for the financing of Coast Guard station projects. The Office of Public Works is responsible for site acquisition, design, construction and delivery of these projects on behalf of D/Transport and ICG.
In late 2022, the OPW secured planning permission for a new coast guard station at Castlefreke. The OPW is now in the detailed design phase of the project and in the process of preparing tender documentation. It is anticipated that this project will be tendered in the second half of 2024 and that a contract will be placed before the end of the year.
