Léim ar aghaidh chuig an bpríomhábhar
Gnáthamharc

Tuesday, 14 Jul 2020

Written Answers Nos. 307-331

Covid-19 Pandemic Supports

Ceisteanna (308)

Richard Boyd Barrett

Ceist:

308. Deputy Richard Boyd Barrett asked the Minister for Finance the way in which those self-employed persons now on Covid-19 payments will be taxed in 2020 and into 2021; and the way in which their tax credits will be applied for this tax year and the next; and if he will make a statement on the matter. [15417/20]

Amharc ar fhreagra

Freagraí scríofa

Payments made under the Pandemic Unemployment Payment (PUP) scheme are income supports and share the characteristics of income. Other income earners in receipt of comparable “normal wages” are taxable on those wages. In the interest of equity, therefore, payments under the PUP scheme are subject to income tax. However, following the general taxation rule for social welfare benefit, payments under the PUP scheme are exempt from the USC and PRSI charges.

The PUP payments are not taxed in real-time. Thus, self-employed taxpayers must complete and return their annual income tax return (Form 11) by 31 October in the following tax year and pay the tax due in respect of PUP payments when making their annual income tax payment. Revenue advises me that it will pre-populate the Form 11 with details of the cumulative PUP payment amounts paid to self-employed taxpayers.

In cases where the tax liability for the PUP payments exceeds unused personal tax credits for 2020, the level of tax due by the person may be reduced or eliminated by the amount of unused tax credits available to him or her at the end of the year. Any liability due may also be further reduced if the person has additional tax credits, for example health expenses, to offset.

Revenue advises me that the final calculation of the end of year liability for each person is dependent on a range of factors, including a person’s civil status, their available tax credits, the amount received under PUP, as well as other entitlements and credits, such as health expenses. As there are considerable differences in each person’s tax circumstances, it is not possible to provide details of the estimated undercharges arising from the taxation of payments under the PUP, nor to estimate the numbers of individuals who may have such undercharges. These details will not be available with any degree of accuracy until after the year end.

Vehicle Registration Tax

Ceisteanna (309)

Richard Boyd Barrett

Ceist:

309. Deputy Richard Boyd Barrett asked the Minister for Finance the methods by which VRT on imported cars are calculated; the mechanism there is for appeal in circumstances in which an error has clearly been made; and if he will make a statement on the matter. [15474/20]

Amharc ar fhreagra

Freagraí scríofa

Vehicle Registration Tax (VRT) is based on the Open Market Selling Price (OMSP) of an imported vehicle, which is defined as the price it might reasonably be expected to fetch if sold in the State. The OMSP is determined by reference to the vehicle model, level of CO2 emissions, level of Nitrogen Oxide emissions, mileage, condition of the vehicle, and any special features or characteristics. Different levels of VRT apply to electric and hybrid cars. An additional VRT charge may arise in the case of late registration of an imported vehicle.

I am advised by Revenue that extensive material is available on its website at link; www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/calculating-vrt/index.aspx regarding all aspects of VRT, including the methodology used to value vehicles (for VRT purposes). Revenue’s website also offers an online VRT calculator, that enables users to estimate the VRT applicable to an extensive range and age of imported vehicles, which is available at link;

www.ros.ie/evrt-enquiry/vrtenquiry.html?execution=e1s1.

The VRT appeal procedure against Revenue valuations of imported vehicles is a two-stage process. Firstly, it is open to a person who has paid the VRT but who disagrees with the valuation applied, to appeal the decision directly to Revenue. Such ‘first stage’ valuation appeals are dealt with by Revenue’s Central Vehicle Office and customers (appellants) have two months after the date of registration of the vehicle to make such an appeal in writing. Appeals should be made via Revenue’s on-line enquiry system at link; www.revenue.ie/en/online-services/services/manage-your-record/myenquiries.aspx or in writing to the Office of the Revenue Commissioners, VRT Appeals, Government Offices, Anne Street, Wexford Y35 E29K.

The ‘first stage’ appeal consists of a re-examination of the valuation by a Revenue official who was not involved in the original decision. In considering an appeal, Revenue will take account of any additional information provided by the appellant and will also consider issues such as the condition of the vehicle. Where the appellant remains dissatisfied after Revenue’s ‘first stage’ determination, s/he can apply to have the case heard by the independent Tax Appeals Commission (TAC). The appellant must submit a Notice of Appeal directly to the TAC within 30 days of receiving Revenue’s ‘first stage’ decision.

The TAC can be contacted by email at info@taxappeals.ie or by telephone at 01-6624530.

Vehicle Registration Tax

Ceisteanna (310)

Colm Burke

Ceist:

310. Deputy Colm Burke asked the Minister for Finance if immediate action will be taken to eliminate the backlog in the vehicle registration process in County Cork; and if he will make a statement on the matter. [15525/20]

Amharc ar fhreagra

Freagraí scríofa

I am informed by Revenue that the appointed agent for the registration of vehicles, Applus, has re-opened the National Car Testing Service (NCTS) Centres for VRT purposes after 10 weeks’ closure due to Covid-19. The Centres were re-opened on a phased basis between June 8 and June 29 and every effort is now being made to reduce the waiting times for appointments and to clear the backlog.

I am also informed by Revenue that it monitors the level of service provided on an ongoing basis. In the context of the reopening and the safety protocols involved, all of the Centres have fewer opportunities to increase their services as they would have done prior to the closure. This has resulted in particular congestion in a number of Centres including the two Cork Centres and the Limerick and Tralee Centres. Staff in these Centres are working late evenings and weekends to deal with the backlog. In addition, the service provider is increasing the number of cars on call-out to pre-inspect cars for authorised motor dealers. Overall, Revenue is satisfied, notwithstanding the current congestion in some Centres because of the exceptional demand for appointments following the closure, that the service being provided is reasonable.

I am further informed by Revenue that registration by authorised dealers on the Revenue Online Service (ROS) of new cars and cars that have been pre-inspected was not interrupted during the closure of the NCTS Centres – further information about pre-inspection is on the Revenue website at the following link: www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/authorised-dealers-and-processes/pre-inspection-by-national-car-testing-service-ncts.aspx.

Personal Injury Claims

Ceisteanna (311)

Joe O'Brien

Ceist:

311. Deputy Joe O'Brien asked the Minister for Finance if his attention has been drawn to personal injuries claims being taken on the basis of persons claiming to have contracted Covid-19 in specific premises; if there is a clear plan to ensure business are not unfairly held liable in these circumstances; and if he will make a statement on the matter. [15699/20]

Amharc ar fhreagra

Freagraí scríofa

At the outset, I wish to emphasise that specific details on businesses operating in the context of the pandemic are a matter for my colleague the Tánaiste and Minister for Enterprise, Trade and Employment and his Department. In addition to this, matters of liability fall under the remit of the Department of Justice and my colleague the Minister for Justice.

Having noted this, in my remit as Minister for Finance I do appreciate that many businesses operating in the new environment have genuine concerns regarding whether they will have insurance cover for claims relating to COVID-19. Whether a business’s insurance provides cover for such claims will depend on the specifics of the business’s insurance policy, and it is possible that some policies may cover such claims, but it is also likely that others will not. In addition, on renewal it is possible that many insurers will change their terms and conditions to exclude any future claims for COVID-19. In this regard, it should be noted that neither I, nor the Central Bank of Ireland, have any influence over the decisions of insurers in relation to the provision of such cover.

With regards to the Deputy’s point that individuals may claim against businesses if they allege that they have contracted COVID-19 on their property, I am not aware of any such personal injury claims being made and therefore cannot comment on this. At this juncture, I would like to emphasise that while it may be possible for a claim to be made, it may well be the case that it would be difficult to prove where a person specifically caught the virus in the first place. Therefore, taking such actions may not be straightforward, and even if initiated, there can be no guarantee of a successful outcome.

For now, I believe that the best way that a business can protect itself from litigation is to follow public health guidelines and implement social distancing measures and this is also true for all individuals in terms of their own health. Furthermore, I would urge all workplaces to review the COVID-19 Specific National Protocol for Employers and Workers as set out in the ‘Return to Work Safely Protocol’ (www.gov.ie/en/publication/22829a-return-to-work-safely-protocol/), which is the result of a collaborative effort by the Health and Safety Authority (HSA), the Health Services Executive (HSE) and the Department of Health and the Department of Enterprise Trade and Employment.

Value Added Tax

Ceisteanna (312)

Gary Gannon

Ceist:

312. Deputy Gary Gannon asked the Minister for Finance if yoga studios will be included in the reduced VAT rate group of 9%, matching the reduced rate enjoyed by other sporting facilities and activities; and if he will make a statement on the matter. [15855/20]

Amharc ar fhreagra

Freagraí scríofa

The VAT rating of goods and services is subject to the requirements of the EU VAT Directive, with which Irish VAT law must comply. In general, the VAT Directive provides that all goods and services are liable to VAT at the standard rate unless they fall within Annex III of the Directive, in respect of which Member States may apply either one or two reduced rates of VAT. The “use of sporting facilities” is specifically listed in Annex III which therefore allows Ireland to apply the second reduced rate, currently 9%.

Services consisting of the care of the human body supplied in the course of a health studio business or similar business, such as a yoga studio, are not listed in Annex III and therefore would in general be subject to the standard rate. However, the Directive allows for historic VAT treatment to be maintained under certain conditions and Ireland has retained the application of the reduced rate of VAT, currently 13.5%, to the services of yoga studios. This is known as a ‘parked rate’ and the continuation of this reduced rate application is conditional on the rate being no less than 12%. Therefore, there is no discretion under the Directive to apply the 9% rate to these services.

Revenue Commissioners

Ceisteanna (313)

Johnny Guirke

Ceist:

313. Deputy Johnny Guirke asked the Minister for Finance if his attention has been drawn to the fact that the Revenue Commissioners are issuing letters to many SMEs which claimed the Covid-19 restart grants informing them that their business accounts will be audited; the reason for such actions; and if he will make a statement on the matter. [15881/20]

Amharc ar fhreagra

Freagraí scríofa

The Temporary Wage Subsidy Scheme (TWSS) is a vital support to maintaining employment during the public health restrictions necessitated by the COVID-19 pandemic. To date, the scheme has provided almost €2 billion in support to over 61,000 employers in respect of some 600,000 employees. There are approximately 405,000 employees currently receiving support through the scheme. The TWSS is available to employers across all sectors, including SMEs.

The Emergency Measures in the Public Interest (COVID-19) Act 2020 places the administration of the TWSS under the care and management of Revenue. This responsibility includes ensuring that the very significant investment of public funds is properly allocated to eligible employers and employees. In the exercise of this important role, Revenue is conducting a programme of compliance checks on all employers availing of the scheme to confirm that they meet the eligibility criteria and, crucially, that the monies involved are being properly paid out to employees. These compliance checks, of which approximately 5,000 have already issued to employers, will be completed over the next few months.

In order to verify TWSS eligibility, Revenue is asking employers to summarise the impact of the COVID-19 restrictions on their business, the basis on which they reasonably anticipated a reduction of 25% or more in their turnover or in customer orders during Quarter 2 of this year, and whether the expected level of reduction actually occurred. Where a business had a reasonable basis for projecting the 25% decrease in turnover, but ultimately suffered a lesser reduction, Revenue will require it to exit the scheme on a prospective basis only.

However, where a business was clearly not eligible for the scheme or failed to pay the correct level of subsidy to its employees, or abused the scheme in any other way, there will be a requirement to repay the funds received. Any identified abuse of the TWSS will also lead to a more in-depth examination of the employer’s overall tax position. Revenue is also requesting copies of employee payslips from employers as part of the compliance checks to ensure that employees are being fairly treated and TWSS funds are being paid out as intended.

Revenue has confirmed that these compliance checks are not tax audits of business accounts as suggested by the Deputy. Revenue has also advised me that providing this basic information should not impose a significant overhead or difficulty for employers. However, where any employer needs further time to produce the documentation, Revenue has assured me that it will be granted once the employer makes contact to confirm when the information will be available.

Finally, Revenue has confirmed that it has already received prompt and satisfactory replies from many of the employers contacted to date.

Banking Sector

Ceisteanna (314)

Pearse Doherty

Ceist:

314. Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the fact that the accrual and charging of interest accrued during the moratorium period for mortgage payment breaks issued in the context of Covid-19 was not required under EBA guidelines in advance of his meeting with an organisation (details supplied) and five retail banks on 11 May 2020; and if he will make a statement on the matter. [15900/20]

Amharc ar fhreagra

Freagraí scríofa

The Members of the Banking and Payments Federation of Ireland introduced the payment break for their customers on 18 March last to provide relief for people whose income had been affected by the Covid-1 crisis.

The EBA guidelines of 2 April stated the following in paragraph 24:

"The moratorium changes only the schedule of payments. This condition is consistent with the objective of the moratorium to address the systemic short-term liquidity shortages. In order to achieve this objective, the moratoria suspend, postpone or reduce the payments (principal interest or both) within a limited period of time. This clearly affects the whole schedule of payment and may lead to increased payments after the period of the moratorium or an extended duration of the loan. However, the moratorium should not affect other conditions of the loan, in particular the interest rate, unless such change only serves for compensation to avoid losses which an institution otherwise would have due to the delayed payment schedule under the moratorium, which would allow the impact on the net present value to be neutralised."

Banks across Europe interpreted the above paragraph in different ways with the results that different schemes were introduced. Some countries provided for the accrual and capitalisation of the interest. Others provided for the non-accrual and a number provided for accrual of the interest but not its capitalisation.

Subsequently, in its letter to Deputy Doherty on 22 June last, the Central Bank stated that the EBA was expected to provide further clarity on the specific issue of interest accrual and it outlined that both net present value (NPV) neutral and NPV negative solutions are possible.

In its implementation report published on 7 July the EBA stated that the report "provides clarification on questions raised in the context of the EBA's monitoring of the implementation of Covid-19 policies".

A key clarification is that:

" There may be a decline in the NPV if the obligor makes use of the moratorium and postpones one or several payments and no interest is charged for the time covered by the moratorium. Alternatively, the moratorium may be NPV-neutral (i.e. no change in the NPV) if subsequently at least one of the instalments is adjusted upwards or added."

The Irish payment moratorium introduced by the Members of the BPFI complies fully with the EBA Guidelines because, as outlined above, it is NPV-neutral.

The payment moratorium introduced in Ireland by the members of the BPFI predated the EBA Guidelines of 2 April. The meeting on 11 May predated both the clarification provided to Deputy Doherty in late June and published by the EBA on 7 July.

Covid-19 Pandemic Supports

Ceisteanna (315)

Cathal Crowe

Ceist:

315. Deputy Cathal Crowe asked the Minister for Finance if he will clarify the situation regarding the rumoured tax bill at the end of the year for those on the temporary wage subsidy scheme. [15967/20]

Amharc ar fhreagra

Freagraí scríofa

Section 28 of the Emergency Measures in the Public Interest (Covid-19) Act 2020 provides for the Temporary Wage Subsidy Scheme (TWSS). The scheme is designed to maintain the relationship between employers and employees and minimise the impact on the economy to the greatest extent possible during the public health restrictions necessitated by the COVID-19 pandemic.

Payments made under the TWSS are income supports and share the characteristics of income and so are subject to income tax. The TWSS is also subject to USC, however, it is exempt from PRSI charges.

While the TWSS is not being taxed in real-time through the PAYE system, recipients may become liable for income tax and USC at the end of the year, which will be calculated by Revenue through the employee End of Year Review process.

The level of tax and USC due by any person at year end in respect of TWSS may be reduced or eliminated by the amount of unused tax credits available. Any liability due may also be further reduced if the person has additional tax credits, for example health expenses, to offset. Revenue has also very recently placed all recipients of the TWSS on the ‘week 1 basis’ of taxation for the remainder of 2020 to ‘preserve’ unused tax credits that can then be used to offset any tax or USC liabilities that arise.

Revenue has also assured me that if any tax and USC liabilities still arise following the allocation of unused credits, it will work with the persons impacted upon to collect the outstanding liabilities over an extended period. This will be achieved by reducing their tax credits for future years, thereby minimising any financial hardship to the greatest extent possible.

I am advised by Revenue that the final calculation of the end of year liability for each person is dependent on a range of factors, including a person’s civil status, the available tax credits, the actual amounts received during the year under the TWSS, any top-up payments made by the employer, as well as other entitlements and credits, such as health expenses. As there are considerable differences in each person’s tax circumstances, it is not yet possible to provide details of the estimated undercharges (if any) arising from the taxation of TWSS. It is also not yet possible to estimate the numbers of taxpayers who may have such undercharges as these details will not be available with any degree of accuracy until after the year end.

Mortgage Lending

Ceisteanna (316)

Cathal Crowe

Ceist:

316. Deputy Cathal Crowe asked the Minister for Finance if guidance will be issued to banks regarding mortgage applications from persons whose income has been protected by their employer via the temporary wage subsidy scheme but are being refused regardless. [15969/20]

Amharc ar fhreagra

Freagraí scríofa

I fully appreciate the concerns many people are experiencing about mortgage applications and drawdowns at this difficult time, and my Department is maintaining close contact with the Central Bank and Banking and Payments Federation Ireland (BPFI) as the lending industry works to address the difficulties the Covid-19 situation is causing for both borrowers and lenders. In this context, the Central Bank has advised that it expects all regulated firms to take a consumer-focused approach and to act in their customer's best interests at all times, including during the Covid-19 pandemic.

In the context of mortgage applications, lenders continue to process applications and have supports in place to assist customers impacted by COVID-19. The BPFI has published a Covid-19 Support FAQ document which customers can consult, or customers can contact their lender directly, if they have any queries or concerns about the impact of COVID-19 on their mortgage application. However, within the parameters of the regulatory framework, as set out below, the decision to grant or refuse an individual application for mortgage credit, or temporarily suspend a mortgage approval in principle, is a commercial and contractual decision to be made by the regulated entity and it is not appropriate or possible for me to instruct lenders in that regard.

The European Union (Consumer Mortgage Credit Agreements) Regulations 2016 (CMCAR) provide that, before concluding a mortgage credit agreement, a lender must make a thorough assessment of the consumer’s creditworthiness. The assessment must take appropriate account of factors relevant to verifying the prospect of the consumer being able to meet his or her obligations under the credit agreement and must be carried out on the basis of information on the consumer’s income and expenses and other financial and economic circumstances which is necessary, sufficient and proportionate. The CMCAR further provides that a lender should only make credit available to a consumer where the result of the creditworthiness assessment indicates that the consumer’s obligations resulting from the credit agreement are likely to be met in the manner required under that agreement. In addition, the Central Bank’s Consumer Protection Code 2012 imposes ‘Knowing the Consumer and Suitability’ requirements on lenders. Under these requirements, lenders are required to assess affordability of credit and the suitability of a product or service based on the individual circumstances of each borrower.

Covid-19 Pandemic Supports

Ceisteanna (317)

Cormac Devlin

Ceist:

317. Deputy Cormac Devlin asked the Minister for Finance if the temporary wage subsidy scheme will be reviewed to ensure payments being made to employees are subject to the usual PAYE system rather than allowing potentially significant tax liabilities to develop; and if he will make a statement on the matter. [16103/20]

Amharc ar fhreagra

Freagraí scríofa

The legislation underpinning the Temporary Wage Subsidy Scheme (TWSS) provides that payments to employees under the scheme are not taxable in real-time through the PAYE system. As the Deputy will appreciate, this was in keeping with the need to get financial support into the hands of affected workers as quickly as possible.

The subsidy payments remain liable to income tax and universal social charge (USC) in the hands of employees and will be taxed by way of review at the end of the tax year. Taxation of the TWSS payments is necessary from an equity perspective. The TWSS payments are a wage subsidy and taxpayers in receipt of comparable “normal wages” are taxable on those wages. Any top up of a TWSS payment by the payment of some element of normal wages by the employer remains taxable through the PAYE system.

The level of income tax and USC due by an employee may be reduced or eliminated by the amount of unused tax credits available to him at the end of the year. Any liability due may also be further reduced if the person has additional tax credits, for example health expenses, to offset. Revenue has also very recently placed all recipients of TWSS payments on what is known as the ‘week 1 basis’ of taxation for the remainder of the year in order to ‘preserve’ unused tax credits that can then be used to offset any income tax or USC liabilities that arise. Revenue has also assured me that if any income tax and USC liabilities still arise following the allocation of unused credits, it will work with its customers to collect the outstanding liabilities over an extended period. This will be achieved by reducing their tax credits for future years, thereby minimising any financial hardship to the greatest extent possible.

Public Inquiries

Ceisteanna (318)

Peadar Tóibín

Ceist:

318. Deputy Peadar Tóibín asked the Minister for Finance the number of tribunals, public investigations and commissions of investigations in process; the length of time each has been underway; when each will conclude; the cost to date of each; and the estimated cost of each at completion. [16134/20]

Amharc ar fhreagra

Freagraí scríofa

I wish to inform the Deputy that there are no tribunals, public investigations or commissions of investigation set up under my Department. My Department is a stakeholder in two commissions of investigation, however these are set up under the Department of the Taoiseach.

Public Private Partnerships

Ceisteanna (319)

Brian Stanley

Ceist:

319. Deputy Brian Stanley asked the Minister for Public Expenditure and Reform the total and individual Departmental cost in 2019 for public private partnerships for schools and education facilities, hospitals, health related facilities, roads and other transport infrastructure and housing projects. [14726/20]

Amharc ar fhreagra

Freagraí scríofa

The Deputy may be interested to know that financial information for individual Public Private Partnership (PPP) projects are published on the PPP.Gov.ie website. The following table outlines the 2019 unitary / availability payments broken down by project for each sector.

Department/Agency Project

2019 PPP unitary / availability payments (€,m)

Health

Primary Care Bundle

13.0

OPW

National Conference Centre

24.1

Justice

Criminal Courts Complex

22.1

Courts Bundle

12.9

Total Justice

35.0

Education

5 Pilot Schools

10.9

National Maritime College

6.9

Cork School of Music

8.3

Schools Bundle 1

9.1

Schools Bundle 2

12.2

Schools Bundle 3

14.7

Schools Bundle 4

7.5

Schools Bundle 5

5.4

Total Education

75.0

Transport Infrastructure Ireland

M3 Clonee Kells

18.9

Limerick Tunnel

1.6

M50 Upgrade

22.8

N11 Arklow / Rathnew (incl N7 Newland's Cross)

16.2

M17/18 Gort / Tuam

33.0

M11 Gorey / Enniscorthy

5.8

Total TII PPP

98.3

Concession Projects

M4 Kilcock Kinnegad

0.0

M1 Dundalk

0.0

M8 Fermoy

2.5

N25 Waterford

6.0

N6 Galway Ballinasloe

2.3

M7/8 Portlaoise

0.7

MSA

0.0

Total TII Concession

11.5

Total PPP

245.4

Total Concession

11.5

Total

256.9

Pension Provisions

Ceisteanna (320)

Joe O'Brien

Ceist:

320. Deputy Joe O'Brien asked the Minister for Public Expenditure and Reform the position of retired members of An Garda Síochána in respect of pension entitlements following the FEMPI cuts from 1 March 2012; his plans to restore parity in pension entitlement; and if he will make a statement on the matter. [15172/20]

Amharc ar fhreagra

Freagraí scríofa

Public service pensions, including those of retired members of An Garda Síochána, were reduced under the FEMPI legislation by way of the Public Service Pension Reduction (PSPR). The PSPR was introduced on 1 January 2011 under the Financial Emergency Measures in the Public Interest Act (FEMPI) 2010 and extended on 1 July 2013 under the Financial Emergency Measures in the Public Interest Act 2013.

As the Deputy may be aware, a three-stage partial reversal of PSPR was provided for in the Financial Emergency Measures in the Public Interest Act 2015, occurring on 1 January in each of the years 2016, 2017 and 2018. The Public Service Pay and Pensions Act 2017 provided for the further lessening of the impact of PSPR in each of the years 2019 and 2020.

Following these PSPR amelioration measures, since 1 January 2020 the vast majority of public service pensions – an estimated 97% plus – are no longer subject to PSPR. A residual group of some 3,000 - 4,000 high-value pensions remain affected (with the majority of these being pre-March 2012 awarded pensions calculated on pre-FEMPI salary rates).

Section 27 of the Public Service Pay and Pensions Act 2017 states that no later than 31 December 2020, the Minister for Public Expenditure and Reform will issue an order that will specify a date for the removal of PSPR from that residual group of PSPR-affected pensions.

Separate to PSPR amelioration, a pension increase policy with respect to pre-existing scheme pensions, including the Garda pension scheme, was agreed in 2017 under the Public Service Stability Agreement 2018-2020 (PSSA) based on the principle of “pay parity”.

Under that policy, pay increases granted to serving staff over the course of the PSSA are passed on to those pensions awarded under pre-existing public service schemes where the salary on which the pension is based does not exceed the salary of serving staff with the same grade and scale point, after the pay increase has been applied. If it qualifies, the pension is eligible for an increase to the extent that this will ensure alignment with the pay of serving staff.

Circulars in relation to this policy (and with respect to PSPR amelioration) have been issued by my Department, the most recent being Circular 19/2019 (available online at: www.gov.ie/en/circular/b5d982-circular-192019-further-instruction-on-the-pension-increase-policy-i/). This policy applies for the duration of the PSSA.

Office of Public Works

Ceisteanna (321)

Frank Feighan

Ceist:

321. Deputy Frankie Feighan asked the Minister for Public Expenditure and Reform if the OPW will provide immediate additional funding to assistance and equipment to Leitrim County Council to enable works to be completed on the recent site location in Drumkeeran, County Leitrim; and if he will make a statement on the matter. [14686/20]

Amharc ar fhreagra

Freagraí scríofa

Under the National Emergency Management Framework responsibility for responding to these events is the statutory responsibility of the relevant local authority.

In relation to the bog slide in the Drumkeeran area assistance in the form of emergency funding to deal with the aftermath of these type of events has, in the recent past, generally come from Government to the relevant local authority through the Department of Housing, Local Government and Heritage, allowing the local authority to procure contractors to undertake the necessary clean up and remedial works. The OPW is in contact with Engineers in Leitrim County Council and providing advice as required.

Public Procurement Contracts

Ceisteanna (322)

Brendan Smith

Ceist:

322. Deputy Brendan Smith asked the Minister for Public Expenditure and Reform the likely timescale for the completion of the tender process for a project (details supplied); when the project is expected to go to construction; and if he will make a statement on the matter. [14791/20]

Amharc ar fhreagra

Freagraí scríofa

The pre-qualification procedures for the Main Contractor and Reserved Specialists is ongoing during the current Covid-19 restrictions. We expect this to be completed early in Quarter 3, 2020. Subject to final approval, it is also expected that tender documentation will issue later in Quarter 3 2020, with a contract expected to be in place before the end of 2020. Construction work will take approx. 18 months to complete.

Ministerial Responsibilities

Ceisteanna (323)

Alan Kelly

Ceist:

323. Deputy Alan Kelly asked the Minister for Public Expenditure and Reform if he will provide a copy of the departmental briefings received by him and each Minister of State in his Department upon taking up each individual role; and if he will make a statement on the matter. [14808/20]

Amharc ar fhreagra

Freagraí scríofa

I wish to advise the Deputy that the briefing documents provided by my Department to Minister of State Smyth and myself following our appointments will be published on the Department's website on Friday, 17th July. The published version will have regard to the relevant provisions of the Freedom of Information Act 2014. I understand that the Office of Public Works will be making similar arrangements in respect of the briefing supplied to Minister of State O’Donovan.

Public Procurement Contracts

Ceisteanna (324)

Alan Kelly

Ceist:

324. Deputy Alan Kelly asked the Minister for Public Expenditure and Reform the changes he plans to make in relation to public procurement procedures. [14905/20]

Amharc ar fhreagra

Freagraí scríofa

The Government has set out a number of commitments in the Programme for Government in relation to public procurement including evaluating and managing the environmental, economic and social impacts of procurement strategies within the state, developing and implementing a sustainable procurement policy and tasking the Office of Government Procurement (OGP) to update all procurement frameworks in line with green procurement practice.

This is in line with work already underway by the OGP which has been developing proposals on the refinement of the procurement reform programme following consultation with our colleagues across Government and industry. The OGP is striving to enhance public procurement, building on the progress to date, with a more strategic focus and greater emphasis on sustainability, social responsibility, SME access, innovation, digitalisation and professionalisation.

I, along with my colleagues in Government, will be considering how best to implement the commitments in the Programme for Government. Minister of State Smyth and I have met with the Chief Procurement Officer and will be having further discussions with the OGP in this regard.

Waterways Issues

Ceisteanna (325)

Brendan Griffin

Ceist:

325. Deputy Brendan Griffin asked the Minister for Public Expenditure and Reform if the undermining of a building by a river at a location (details supplied) in County Kerry will be investigated; and if he will make a statement on the matter. [14976/20]

Amharc ar fhreagra

Freagraí scríofa

The channel in question does not form part of an arterial drainage scheme completed under the 1945 Arterial Drainage Act. I am advised that the Office of Public Works has no maintenance responsibility for the erosion of the channel bank at this location.

Freedom of Information

Ceisteanna (326)

Alan Kelly

Ceist:

326. Deputy Alan Kelly asked the Minister for Public Expenditure and Reform his plans to improve freedom of information legislation. [14998/20]

Amharc ar fhreagra

Freagraí scríofa

All indications are that the Freedom of Information system continues to function well on a day-to-day basis in delivering its objectives of openness, accountability and transparency of public bodies.

According to the Information Commissioner's Annual Report, 2019 once again saw a new record in FOI activity, with 41,176 requests dealt with by public bodies over the course of the year. This included a further 8% year-on-year increase in the number of requests received by public bodies. The annual volume of FOI requests has almost doubled since the introduction of the current Freedom of Information Act in 2014, while the past decade has seen an increase of 179% in the annual number of requests received by public bodies.

In terms of outcomes, 87% of requests decided on by public bodies in 2019 were granted in full or in part. In only 3% of cases did requesters avail of the review mechanism available to them where dissatisfied with an FOI decision, while only 1% of requesters went on to seek a review by the Information Commissioner. These figures are broadly similar to what has been seen in previous years. The Commissioner also noted a significant decrease in the number of “deemed refusals” coming before him, that is cases where a body failed to issue a decision in time.

My Department continues to monitor the operation of the 2014 Act on an ongoing basis, and is working closely with FOI bodies and other stakeholders to resolve any issues raised.

Ministerial Responsibilities

Ceisteanna (327, 328)

Seán Sherlock

Ceist:

327. Deputy Sean Sherlock asked the Minister for Public Expenditure and Reform the delegated functions assigned to the Minister of State with responsibility for the OPW; and the date those delegated functions come into effect. [15041/20]

Amharc ar fhreagra

Seán Sherlock

Ceist:

328. Deputy Sean Sherlock asked the Minister for Public Expenditure and Reform the delegated functions assigned to the Minister of State with responsibility for public procurement and eGovernment; and the date those delegated functions come into effect. [15042/20]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 327 and 328 together.

There are two Ministers of State appointed to my Department:

- Deputy Ossian Smyth is Minister of State at the Department of Public Expenditure and Reform with responsibility for Public Procurement and eGovernment; and

- Deputy Patrick O’Donovan is Minister of State at the Department of Public Expenditure and Reform with responsibility for the Office of Public Works.

No formal Delegation of Ministerial Functions Orders have been signed. This position is kept under review in light of the requirements of the respective roles.

Pensions Data

Ceisteanna (329)

Neasa Hourigan

Ceist:

329. Deputy Neasa Hourigan asked the Minister for Public Expenditure and Reform his plans to reconsider the position of his Department in respect of releasing to the public, information on the pension payments of individual former taoisigh and Ministers; and if he will make a statement on the matter. [15070/20]

Amharc ar fhreagra

Freagraí scríofa

This question concerns two separate, but related, issues, both of which concern the balance between on the one hand the goal of transparency in public administration, and personal privacy rights on the other.

Firstly, there is the routine publication of individualised information relating to pension payments. Consideration was given to this practice at the time of the introduction of the General Data Protection Regulation and it was decided that, on balance and having sought legal advice, it should be discontinued.

Secondly, the Information Commissioner has recently confirmed that pension payments must be treated in the same way as other remuneration to public servants for FOI purposes. Since as early as 2002, the Commissioner’s Office has taken the view that while general information, such as the salary scale that applies to a position, can be released under FOI, the precise amount paid to a named individual in a given year is exempt as personal information.

My Department is committed to ensuring transparency to the maximum degree permitted by law. While individualised figures can no longer be published or provided, detailed information such as the aggregate amounts paid to various categories, methods of calculation, and other details are available and allow for thorough scrutiny of my Department’s administration of the relevant schemes.

Office of Public Works

Ceisteanna (330)

Danny Healy-Rae

Ceist:

330. Deputy Danny Healy-Rae asked the Minister for Public Expenditure and Reform if the OPW will provide an embankment at a location (details supplied); and if he will make a statement on the matter. [15090/20]

Amharc ar fhreagra

Freagraí scríofa

The Office of Public Works (OPW) carries out a programme of Arterial Drainage Maintenance to a total of 11,500 km of river channel and approximately 730 km of embankments. These maintenance works relate to arterial drainage schemes completed by the OPW under the Arterial Drainage Acts 1945 and 1995.

The area in question does not form part of any arterial drainage scheme under the auspices of this office.

Local flooding issues are a matter, in the first instance, for each local authority to investigate and address. For areas not covered by the Arterial Drainage Maintenance Programme, the OPW operates a Minor Flood Mitigation Works and Coastal Protection Scheme. It is open to all Local Authorities to submit a funding application under the Scheme. This administrative Scheme’s eligibility criteria, including a requirement that any measures are cost beneficial, are published on the OPW website, www.opw.ie. Any application received is considered in accordance with the scheme eligibility criteria, and having regard to the overall availability of resources for flood risk management.

Tourism Policy

Ceisteanna (331)

Brendan Griffin

Ceist:

331. Deputy Brendan Griffin asked the Minister for Public Expenditure and Reform if he will review the plans for the remainder of the 2020 season in respect of Skellig Mhichíl, County Kerry in view of the acceleration of the Roadmap for Reopening Society and Business and the enormous economic boost to south County Kerry that reopening the site to visitors would bring; and if he will make a statement on the matter. [15186/20]

Amharc ar fhreagra

Freagraí scríofa

The Office of Public Works is currently in the process of reassessing the position in relation to the Skellig Michael visitor site in light of the changed approach to reopening business and tourist locations which has emerged from Government in the past few weeks.

This review will focus on the Risk analysis which was previously carried out and will assess whether there have been any significant alterations to the position in the meantime which might indicate that a late-season opening could be feasible. OPW is consulting directly with local Boatman interests in the course of this examination as they have a key role in relation to transporting visitors to the island and are responsible for the safety of passengers for that element of the visitor journey.

An outcome to this review is expected by late July and an announcement will be made as to whether an opening is feasible at that stage.

Barr
Roinn