Written Answers Nos. 304-323
304. Deputy Holly Cairns asked the Minister for Transport to provide details of any public contracts in his Department provided to companies or individuals who do not pay tax in Ireland, including the names of the contractor, value of the contract and purpose of the contract, in tabular form. [2045/25]
View answerMy Department requests Irish tax clearance certificates for all contracts entered into which exceed a combined value of €10,000 in a twelve month rolling period and makes all relevant and required payments to the Exchequer. My Department does not hold information as to the tax residency of suppliers as this is a matter for the Revenue Commissioners.
305. Deputy Holly Cairns asked the Minister for Transport to provide details of any public contracts issued to a company (details supplied) over the last ten years, including the value of the contract and the purpose of the contract, in tabular form. [2063/25]
View answerOn the basis of an examination of my Department's financial management system and contracts register, the suppliers Abtran, Edgeway Group Unlimited and Forrest Hill Global Unlimited are not listed as having any public contracts with the Department of Transport over the last ten years.
306. Deputy Rose Conway-Walsh asked the Minister for Transport to provide a breakdown of the annual allocation of capital and current spend and the annual drawdown of capital and current spend by each local authority for each of the years from 2020 to 2024, in tabular form. [2085/25]
View answerThere are four main programmes supported by my Department which provide funding to local authorities -
• Active Travel: my Department funds the National Transport Authority (NTA) which in turn allocates funding to individual local authorities. Details of those allocations are published by the NTA: www.nationaltransport.ie/planning-and-investment/transport-investment/active-travel-investment-programme/active-travel-publications/.
• Greenways: my Department funds Transport Infrastructure Ireland (TII) which in turn allocates funding to individual local authorities. Details of those allocations are published by TII: www.tii.ie/en/news/press-releases/.
• National Roads: my Department funds Transport Infrastructure Ireland (TII) which in turn allocates funding to individual local authorities. Details of those allocations are published by TII: www.tii.ie/en/news/press-releases/.
• Regional & Local Roads: my Department funds local authorities directly in relation to the regional and local roads programme and a detailed breakdown of funding for each local authority per grant type (of which there are currently 17 types) per year (including outturn) is outlined in the regional and local road allocations and payments booklets which are available on the Oireachtas Digital Library.
I have also forwarded this question to both NTA (active travel) and TII (greenways and national roads) for further detailed reply. Please contact my Office if you do not receive such a reply within ten working days.
307. Deputy Barry Ward asked the Minister for Transport his views on the provision of 24-hour bus services in Dublin, including a timeline for same; and if he will make a statement on the matter. [2103/25]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport but I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally and for the scheduling and timetabling of these services in conjunction with the relevant transport operators.
In light of the NTA’s responsibility in this area, I have forwarded the Deputy's question to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.
308. Deputy Barry Ward asked the Minister for Transport his views on Dublin being one of the most congested cities in Europe; and if he will make a statement on the matter. [2104/25]
View answerI fully accept that Dublin has a particular difficulty with traffic congestion, which is having implications for the city’s environment - and more importantly - for the quality of life of its inhabitants and for visitor to the city. It also presents a problem for both the local and national economy.
In a study which was published by my Department in 2023 it was estimated that the economic cost of congestion in the Greater Dublin Area (GDA) in 2022 was €336m. By 2040, the study projects this to rise to circa €1.5bn by 2040.
While time lost from congestion gives rise to economic costs, the personal costs of congestion are just as concerning. A long-term solution to congestion is already underway and being addressed through investment in infrastructure and services to support walking, cycling and public transport options.
This investment underpins the objectives of the National Sustainable Mobility Policy (SMP). The SMP, which covers the period 2022 to 2030, sets out a framework to improve and expand sustainable mobility options across the country by providing safe, green, accessible and efficient alternatives to car journeys.
Many positive steps have already been taken to address congestion under this policy – several large public transport infrastructure projects are now at an advanced stage of planning, measures have been introduced to alleviate bus congestion as part of the revised city centre traffic plan, and the development of feasible alternatives to the car have been rolled out for local journeys through the provision of shared mobility options and safe active travel infrastructure.
To further address the issue of congestion, my Department developed and published a new transport strategy for public consultation last year. The aim of this strategy - 'Moving Together: A Strategic Approach to the Improved Efficiency of the Transport System in Ireland' is to make our transport system more efficient and to alleviate the impacts of car-dependency and congestion on the economy, the environment and the health of our society.
By reducing congestion, buses can travel more freely, and the reliability of services can be considerably improved. Equally, less congestion means safer conditions for walking and cycling. The two approaches are mutually reinforcing. Less congestion also means less harmful emissions in our atmosphere, and improvements to our air quality, as well as to the safety and liveability of our urban spaces.
I am confident that the incoming Government will continue to build on the momentum of recent years, and to promote the provision and use of sustainable mobility options - options that will help to facilitate healthier and less polluting forms of travel, and to ease congestion across our towns and cities, particularly in Dublin.
309. Deputy Barry Ward asked the Minister for Transport his views on the retention of the No. 4 bus route in Dublin; and if he will make a statement on the matter. [2105/25]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport but I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally and for the scheduling and timetabling of these services in conjunction with the relevant transport operators, the NTA also has statutory responsibility for the planning and development of public transport infrastructure in the Greater Dublin Area, including BusConnects Dublin.
In light of the NTA’s responsibility in this area, I have forwarded the Deputy's request to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.
310. Deputy Barry Ward asked the Minister for Transport his views on the provision of cycle infrastructure, such as cycle lanes, alongside rail lines; if he will ensure that all future rail lines include adjacent cycle lanes; and if he will make a statement on the matter. [2106/25]
View answerAs Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to Greenways. The planning, design and construction of individual Greenways is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned.
I understand that several Greenway schemes have study areas which include active, disused and abandoned railway lines. As per the Code of Best Practice for National and Regional Greenways, “it is the clear intention to utilise State-owned lands within the Study Area to the greatest extent possible and in doing so assists in minimising the potential impacts on privately owned land”. I understand that my officials meet with Iarnród Eireann on a regular basis to discuss the viability of using land within a railway corridor for the purposes of developing a Greenway route and that this an ongoing issue – safety considerations are paramount in these discussions with constraints including high embankments, drainage, topography and sight distances. These discussions are also cognisant of the recommendations of the All Island Strategic Rail Review which sets out a strategic vision for the development of the rail system across the island of Ireland over the coming decades. I also understand that project team members for individual Greenway schemes consult with Iarnród Eireann if and, as appropriate as a scheme progresses through the defined phases as set out in TII’s Project Management Guidelines.
As Minister for Transport, I also have responsibility for policy and overall funding in relation to Active Travel. Funding is administered through the National Transport Authority (NTA), who, in partnership with local authorities, have responsibility for the selection and development of specific projects in each local authority area.
Noting the role of the NTA in the matter, I have referred your question to that agency for a more detailed answer. If you do not receive a reply within ten working days, please contact my private office.
311. Deputy Barry Ward asked the Minister for Transport if he will retrofit the Luas Green Line with adjacent cycle lanes from the Grand Canal to Bride's Glen; and if he will make a statement on the matter. [2107/25]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to Active Travel. Funding is administered through the National Transport Authority (NTA), which, in partnership with local authorities, has responsibility for the selection and development of specific projects in each local authority area.
Noting the role of the NTA in the matter, I have referred your question to that agency for a more detailed answer. If you do not receive a reply within ten working days, please contact my private office.
312. Deputy Mark Wall asked the Minister for Transport if a private company providing school transport can use an NTA bus stop in south Kildare, given the importance of safety at the location; and if he will make a statement on the matter. [2117/25]
View answerAs the Deputy may be aware, as 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. The NTA is also responsible for the day to day operations of Public Transport.
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 ten days.
313. Deputy Mark Wall asked the Minister for Transport the up-to-date position on the roll-out of the new train fares under the Dublin commuting zone, the current timeframe involved; and if he will make a statement on the matter. [2118/25]
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.
In light of the NTA's responsibility in the matter, I have forwarded the Deputy's question to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.
314. Deputy Mark Wall asked the Minister for Transport the work ongoing and plans to upgrade the train stations in Kildare south (details supplied); and if he will make a statement on the matter. [2120/25]
View answerAs 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 planning and development of public transport infrastructure in the Greater Dublin Area, including, in conjunction with Iarnród Éireann, upgrades to train stations.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to it for a direct reply. Please contact my private office if you do not receive a reply within ten days.
315. Deputy Mark Wall asked the Minister for Transport if he can arrange to have an urgent safety audit carried out at the junction of the M9/M7 motorway in County Kildare, in both directions, given the recent serious and recurring incidents there; and if he will make a statement on the matter. [2130/25]
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 national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Infrastructure Guidelines 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 regarding the M7/M9 junction. Please advise my private office if you do not receive a reply within ten working days.
316. Deputy Martin Daly asked the Minister for Transport his position regarding the proposal by Roscommon County Council to upgrade the N61 from Roscommon town to Boyle to national road status; the reason this proposal was not supported; and the measures that will be taken to address deficiencies and support regional connectivity in Roscommon, particularly in light of the National Roads 2040 plan downgrading the role of the N61. [2142/25]
View answerMy Department and TII have discussed the N61 Athlone to Boyle road (which passes through Roscommon town). It was agreed that the N61 from Athlone to Boyle performs the function of a national secondary and does not warrant reclassification.
For context, a National Primary Road is categorised as being a long distance through route, providing connection between principal cities and large towns, or by providing access to category 1 commercial seaports and State airports.
A National Secondary Route is categorised as being of medium length, serving as a connecting road between the principal towns, and linking national primary routes together to form a homogenous network.
The N61 route is of medium length, functions as a connection between the principal towns in the region and links to an existing network of National Primary Routes including the M/N6 in Athlone, the N5 at Tulsk (currently undergoing significant upgrade works), and the N4 at Boyle.
Accordingly, the N61 performs the role of a National Secondary Route and is correctly classified as such. Therefore, I made the decision not to exercise my powers under Section 10 (1) of the Roads Act 1993 (as amended) in relation to the N61 from Athlone to Boyle via Roscommon from a National Secondary to a National Primary route.
317. Deputy Barry Ward asked the Minister for Finance if he will give consideration to a tax incentive for new gardaí to support recruitment efforts. [1822/25]
View answerAs the Deputy will appreciate, the introduction of any new tax expenditure measure takes place in the context of the annual Budget and Finance Bill process.
Proposals for tax expenditure measures are assessed in accordance with my Department's Tax Expenditure Guidelines. These make clear that any policy proposal which involves tax expenditures should only occur in limited circumstances where there are demonstrable market failures and where a tax-based incentive is more efficient than a direct expenditure intervention.
Furthermore, I must always be mindful of the public finances and the many demands on the Exchequer. Tax reliefs, no matter how worthwhile in themselves, lead to a narrowing of the tax base and a strong and convincing case for the benefits and outcomes needs to be articulated in order for due consideration to be given for the commitment of scarce taxpayer resources for such reliefs.
Finally, in relation to proposals which would benefit certain classes of taxpayers over others, I must also be mindful for the need for tax equity.
I have no plans at present for a tax measure along the lines suggested by the Deputy.
318. Deputy Michael Fitzmaurice asked the Minister for Finance the number of civil servants in his Department, and in agencies under the aegis of his Department, who were on career break in 2023 or 2024, by month and grade, and by length of career break; the number of civil servants in his Department and in agencies under the aegis of his Department who were on career break for longer than five years or longer than six years in 2023 or 2024, by month, grade, and length of career break, in tabular form; and if he will make a statement on the matter. [46190/24]
View answer320. Deputy Michael Fitzmaurice asked the Minister for Finance to provide an assurance that no civil servant has had their career break extended beyond five years where there is a suitable vacancy in their home Department or agency; that, where a civil servant has had their career break extended beyond five years on account of there being no suitable vacancy in their home Department or agency, that they have been placed on a redeployment panel; that, where a civil servant has had their career break extended beyond six years, consideration has been given to facilitating them on a supernumerary basis; and if he will make a statement on the matter. [46226/24]
View answerI propose to take Questions Nos. 318 and 320 together.
I wish to inform the Deputy that my Department grants career breaks to staff in line with the parameters of Department of Public Expenditure and Reform Circular 4 of 2013. The Career Break Scheme in the Civil Service affords flexibility to staff and employers by allowing staff to apply to take a period of special leave without pay for a period of not less than six months and not more than five years, if taken for reasons of family, domestic, travel or educational purposes.
A career break may be extended in six monthly periods or in periods in excess of six months provided the total period of special leave without pay does not exceed the maximum permitted. Subject to certain conditions, eligible staff may in general avail of three career breaks during their career provided the total period does not exceed twelve years.
My Department includes scheduled returnees from Career Breaks in its workforce planning processes. Staff are granted extensions to career breaks in exceptional circumstances, as provided for in the Circular. This has not impacted on its ability to fill any vacancies in the Department.
The decision to grant or refuse a career break to an applicant will be the decision of the HR Manager/Head of Department and is based on the organisational needs of the Department.
The number of civil servants in my Department, who were on career break in 2023 and 2024 is set out in the below tables.
In 2023 (Table A), 2 Clerical Officers (CO), 12 Administrative officers (AO), 3 Assistant Principals (AP), and 1 Principal Officer (PO) were on career break. There were no staff on a career break of more than five years in 2023.
In 2024 (Table B), 1 Clerical Officer (CO), 9 Administrative officers (AO), 2 Executive Officers (EO), 1 Higher Executive Officer (HEO), 4 Assistant Principals (AP) and 1 Principal Officer (PO) were on career break. In 2024, 1 PO, 1 AP and 1 CO were on a career break for over five years.
There were no staff in my Department on career break for more than six years in 2023 and 2024.
The bodies under the aegis of my Department have provided the information requested in the attached document.
Table A
|
Grade |
Career Break Started (Month) |
Length of Career Break to Date (Years) |
|||||||||||
|
|
|
Jan-23 |
Feb-23 |
Mar-23 |
Apr-23 |
May-23 |
Jun-23 |
Jul-23 |
Aug-23 |
Sep-23 |
Oct-23 |
Nov-23 |
Dec-23 |
|
AO |
Nov-18 |
4.17 |
4.25 |
4.33 |
4.42 |
4.50 |
4.58 |
4.67 |
4.75 |
4.84 |
4.92 |
5.00 |
|
|
AO |
Feb-19 |
3.92 |
4.00 |
4.08 |
4.16 |
4.25 |
4.33 |
4.41 |
4.50 |
4.58 |
4.67 |
4.75 |
4.83 |
|
AO |
Aug-20 |
2.42 |
2.50 |
2.58 |
2.67 |
2.75 |
2.83 |
2.92 |
3.00 |
3.08 |
3.17 |
3.25 |
3.33 |
|
AO |
Apr-22 |
0.75 |
0.84 |
0.92 |
1.00 |
1.08 |
1.17 |
1.25 |
1.33 |
1.42 |
1.50 |
1.59 |
1.67 |
|
AO |
Jul-22 |
0.50 |
0.59 |
0.67 |
0.75 |
0.83 |
0.92 |
1.00 |
1.08 |
1.17 |
1.25 |
1.34 |
1.42 |
|
AO |
Oct-22 |
0.25 |
0.34 |
0.41 |
0.50 |
0.58 |
0.67 |
0.75 |
0.83 |
0.92 |
1.00 |
1.08 |
1.17 |
|
AO |
Jan-23 |
|
0.08 |
0.16 |
0.25 |
0.33 |
0.41 |
0.50 |
0.58 |
0.67 |
0.75 |
0.83 |
0.92 |
|
AO |
Apr-23 |
|
|
|
|
0.08 |
0.17 |
0.25 |
0.33 |
0.42 |
0.50 |
0.59 |
0.67 |
|
AO |
Apr-23 |
|
|
|
|
0.08 |
0.17 |
0.25 |
0.33 |
0.42 |
0.50 |
0.59 |
0.67 |
|
AO |
May-23 |
|
|
|
|
|
0.08 |
0.17 |
0.25 |
0.34 |
0.42 |
0.50 |
0.59 |
|
AO |
Oct-23 |
|
|
|
|
|
|
|
|
|
|
0.08 |
0.17 |
|
AO |
Nov-23 |
|
|
|
|
|
|
|
|
|
|
|
0.08 |
|
AP |
Sep-18 |
4.34 |
4.42 |
4.50 |
4.58 |
4.67 |
4.75 |
4.83 |
4.92 |
5.00 |
|
|
|
|
AP |
Sep-19 |
3.34 |
3.42 |
3.50 |
3.58 |
3.67 |
3.75 |
3.83 |
3.92 |
4.00 |
4.08 |
4.17 |
4.25 |
|
AP |
May-21 |
1.67 |
1.76 |
1.83 |
1.92 |
2.00 |
2.08 |
2.17 |
2.25 |
2.34 |
2.42 |
2.50 |
2.59 |
|
CO |
Nov-18 |
4.17 |
4.25 |
4.33 |
4.42 |
4.50 |
4.58 |
4.67 |
4.75 |
4.84 |
4.92 |
5.00 |
|
|
CO |
Apr-19 |
3.76 |
3.84 |
3.92 |
4.00 |
4.08 |
4.17 |
4.25 |
4.34 |
4.42 |
4.50 |
4.59 |
4.67 |
|
PO |
Jul-19 |
3.51 |
3.59 |
3.67 |
3.75 |
3.84 |
3.92 |
4.00 |
4.09 |
4.17 |
4.25 |
4.34 |
4.42 |
Table B
|
Grade |
Career Break Started (Month) |
Length of Career Break to Date (Years) |
|||||||||||
|
|
|
Jan-24 |
Feb-24 |
Mar-24 |
Apr-24 |
May-24 |
Jun-24 |
Jul-24 |
Aug-24 |
Sep-24 |
Oct-24 |
Nov-24 |
Dec-24 |
|
AO |
Aug-20 |
3.42 |
3.50 |
3.58 |
3.67 |
3.75 |
3.84 |
3.92 |
4.00 |
4.09 |
4.17 |
4.25 |
4.34 |
|
AO |
Aug-20 |
3.42 |
3.50 |
3.58 |
3.67 |
3.75 |
3.84 |
3.92 |
4.00 |
4.09 |
4.17 |
4.25 |
4.34 |
|
AO |
May-21 |
2.67 |
2.76 |
2.84 |
2.92 |
3.00 |
3.09 |
3.17 |
3.25 |
3.34 |
3.42 |
3.51 |
3.59 |
|
AO |
Apr-22 |
1.75 |
1.84 |
1.92 |
2.00 |
2.08 |
2.17 |
2.25 |
2.34 |
2.42 |
2.50 |
2.59 |
2.67 |
|
AO |
Jan-23 |
1.00 |
1.08 |
1.16 |
1.25 |
1.33 |
1.42 |
1.50 |
1.58 |
1.67 |
1.75 |
1.84 |
1.92 |
|
AO |
May-23 |
0.67 |
0.76 |
0.84 |
0.92 |
1.00 |
1.09 |
1.17 |
1.25 |
1.34 |
1.42 |
1.51 |
1.59 |
|
AO |
Nov-23 |
0.17 |
0.25 |
0.33 |
0.42 |
0.50 |
0.58 |
0.67 |
0.75 |
0.84 |
0.92 |
1.00 |
1.08 |
|
AO |
Jan-24 |
|
0.08 |
0.16 |
0.25 |
0.33 |
0.42 |
0.50 |
0.58 |
0.67 |
0.75 |
0.84 |
0.92 |
|
AO |
May-24 |
|
|
|
|
|
0.08 |
0.17 |
0.25 |
0.34 |
0.42 |
0.50 |
0.59 |
|
AP |
Sep-19 |
4.34 |
4.42 |
4.50 |
4.59 |
4.67 |
4.75 |
4.84 |
4.92 |
5.01 |
5.09 |
5.17 |
5.25 |
|
AP |
May-21 |
2.67 |
2.76 |
2.84 |
2.92 |
3.00 |
3.09 |
3.17 |
3.25 |
3.34 |
3.42 |
3.51 |
3.59 |
|
AP |
Mar-24 |
|
|
|
0.08 |
0.17 |
0.25 |
0.33 |
0.42 |
0.50 |
0.59 |
0.67 |
0.75 |
|
AP |
Aug-24 |
|
|
|
|
|
|
|
|
0.08 |
0.17 |
0.25 |
0.33 |
|
CO |
Apr-19 |
4.76 |
4.84 |
4.92 |
5.01 |
5.09 |
5.17 |
5.25 |
5.34 |
5.42 |
5.51 |
5.59 |
5.67 |
|
EO |
Apr-24 |
|
|
|
|
0.08 |
0.17 |
0.25 |
0.33 |
0.42 |
0.50 |
0.59 |
0.67 |
|
EO |
Aug-24 |
|
|
|
|
|
|
|
|
0.08 |
0.17 |
0.25 |
0.33 |
|
HEO |
Jun-24 |
|
|
|
|
|
|
0.08 |
0.17 |
0.25 |
0.33 |
0.42 |
0.50 |
|
PO |
Jul-19 |
4.51 |
4.59 |
4.67 |
4.76 |
4.84 |
4.92 |
5.01 |
5.09 |
5.18 |
5.26 |
5.34 |
5.42 |
319. Deputy Michael Fitzmaurice asked the Minister for Finance the number of vacancies, by month and by grade, in his Department, and in agencies under the aegis of his Department, in 2023 and 2024; and if he will make a statement on the matter. [46208/24]
View answerThe HR Unit in my Department keeps track of current vacancies and saves a snapshot of this information every quarter. Tables A and B below show the number of vacancies in the Department, by grade, in 2023 and 2024 respectively.
The bodies under the aegis of my Department have provided the information requested in the attached document.
Table A
|
Quarter |
Assistant Secretary |
Principal Officer |
Assistant Principal |
Administrative Officer |
Higher Executive Officer |
Executive Officer |
Clerical Officer |
Service Officer |
|
1 |
0 |
2 |
3 |
16 |
0 |
4 |
2 |
0 |
|
2 |
0 |
2 |
4 |
22 |
0 |
4 |
2 |
0 |
|
3 |
0 |
0 |
5 |
19 |
1 |
3 |
3 |
1 |
|
4 |
2 |
0 |
3 |
13 |
2 |
3 |
3 |
1 |
Table B
|
Quarter |
Assistant Secretary |
Principal Officer |
Assistant Principal |
Administrative Officer |
Higher Executive Officer |
Executive Officer |
Clerical Officer |
Service Officer |
|
1 |
3 |
1 |
8 |
23 |
0 |
3 |
3 |
1 |
|
2 |
1 |
3 |
9 |
21 |
1 |
8 |
3 |
1 |
|
3 |
0 |
4 |
7 |
6 |
0 |
2 |
2 |
1 |
|
4 |
0 |
3 |
6 |
11 |
2 |
2 |
2 |
1 |
321. Deputy Pat Buckley asked the Minister for Finance if he will consider whether voluntary and charitable organisations purchasing electric vehicles should be exempt from or eligible for reduced VRT. [46244/24]
View answerUnder the Finance Act 1992, Vehicle Registration Tax (VRT) is assessed on a vehicle at the time of its registration, and the way in which the tax is calculated depends on the category of vehicle involved.
VRT on Category A vehicles (generally passenger vehicles) is assessed based on the value of the vehicle and its emissions levels for carbon dioxide (CO2) and nitrogen oxide (NOx). The CO2 component of the VRT charge is a percentage of the vehicle’s Open Market Selling Price (OMSP), ranging from 7% for a vehicle with low CO2 emissions, up to 41% of the OMSP for vehicles with the highest emission levels. The NOx component of VRT is calculated using a progressive scale, ranging from €5 up to €25 per mg/km of the vehicle’s NOx emission levels. As a result, the total VRT charge for category A vehicles increases according to the emissions of the vehicle involved and its market value. Thus Category A electric vehicles already have a reduced VRT rate compared with higher emission vehicles.
Currently VRT on Category B vehicles (generally light commercial vehicles and motor caravans) is assessed at 13.3% of the OMSP of the vehicle. Finance Act 2024 introduced an emissions-based VRT system for category B vehicles which will apply from 1 July 2025. The 13.3% VRT rate on the OMSP is retained for vehicles with CO2 emissions over 120g/km, while for category B vehicles with emissions of 0g/km up to and including 120g/km, a reduced rate of 8% on the OMSP will apply. Thus Category B electric vehicles will have a reduced VRT rate from later this year.
Finance Act 2024 also amended the weight ratio requirement for commercial electric vehicles from 130 per cent to 125 per cent in order to qualify for the €200 VRT rate. From 1 January 2025 a weight ratio of 125 per cent will apply to electric commercial vehicles, with a continuation of the current 130 per cent weight ratio requirement for all other commercial vehicles.
You should also note that the Disabled Drivers and Disabled Passengers Scheme (DDPS), which is provided for by Section 92 of the Finance Act 1989 and associated Regulations, provides for repayment or remission of VRT and Value Added Tax (VAT), up to certain limits, on the purchase or adaption of a vehicle for the transport of a person with specific severe and permanent physical disabilities. This includes electric vehicles.
The Scheme is available to charitable organisations, registered with the Charities Regulator, whose purpose is to provide services to people with disabilities and who are engaged in the care and transport of disabled persons.
Full details of the Scheme, including the legislative criteria which must be met, are set out in a detailed information leaflet available on the Revenue website at www.revenue.ie/en/importing-vehicles-duty-free-allowances/documents/vrt/vrt7.pdf.
Finally, officials from my Department continue to monitor developments in the vehicle taxation area and engage with colleagues in the Department of Transport on an ongoing basis in order to support the transition to electric vehicles. New proposals are considered and current vehicle tax policies are kept under review as part of the Tax Strategy Group and Budgetary cycle.
322. Deputy Pat Buckley asked the Minister for Finance if charitable organisations using vehicles for public service are eligible for VRT exemptions. [46245/24]
View answerVehicle Registration Tax (VRT) is charged, levied, and paid under the provisions of the Finance Act, 1992. VRT is assessed on a vehicle at the time of registration in the State and the way it is calculated depends on the category of the vehicle involved. There are five vehicle VRT categories: A, B, C, D and M.
VRT on category A (generally passenger vehicles) is assessed on the basis of the value of the vehicle and its emissions levels. VRT on category B (light commercial vehicles and motorcaravans) is 13.3% of the value of the vehicle. Heavier commercial vehicles, including lorries and buses, come within category C and are charged to VRT at a flat rate of €200. Category D vehicles, which includes ambulances, fire engines, refuse carts, sweeping machines and vehicles used in the transportation of road construction machinery are charged VRT at a nil rate. Category M (motorcycles) are assessed on the basis of the cubic capacity (cc) of the engine.
While there are some exemptions and reliefs from VRT in certain situations, there are no specific legislative exemptions in the Finance Act 1992 for charitable organisations using vehicles for public service.
However, the Disabled Drivers and Disabled Passengers Scheme (DDPS), which is provided for by Section 92 of the Finance Act 1989 and associated Regulations, provides for repayment or remission of VRT and Value Added Tax (VAT), up to certain limits, on the purchase or adaption of a vehicle for the transport of a person with specific severe and permanent physical disabilities.
The Scheme is available to charitable organisations, registered with the Charities Regulator, whose purpose is to provide services to people with disabilities and who are engaged in the care and transport of disabled persons.
Full details of the Scheme, including the legislative criteria which must be met, are set out in a detailed information leaflet available on the Revenue website at www.revenue.ie/en/importing-vehicles-duty-free-allowances/documents/vrt/vrt7.pdf.
323. Deputy Robert Troy asked the Minister for Finance if he will outline any plans to increase the thresholds for favourite nephew and niece rules in terms of inheritance. [46257/24]
View answerAs the Deputy is aware, nieces or nephews of the disponer may qualify for favourite niece or favourite nephew relief in respect of gifts or inheritances of business assets. Qualifying nieces or nephews are those who have worked substantially on a full-time basis for a period of five years prior to the gift or inheritance being given in carrying on, or assisting in the carrying on, the trade, business or profession, of the disponer.
For the nephew or niece to be deemed to be working substantially on a full-time basis in the business he or she must work:
• more than 24 hours per week at the place where the business, trade or profession is carried on; or
• more than 15 hours per week at the place where the business, trade or profession is carried on exclusively by the disponer, any spouse or civil partner of the disponer and the nephew or niece.
This relief allows a niece or nephew who qualifies for the relief to avail of the Group A threshold. The Group A threshold was increased in Finance Act 2024 from €335,000 to €400,000. The options available for setting CAT thresholds must be balanced against competing demands, and as part of the annual Budget and Finance Bill process.
