Written Answers Nos. 288-312
288. Deputy Michael Collins asked the Minister for Transport if a series of matters in relation to speed limits on the N71 (details supplied) will be addressed; and if he will make a statement on the matter. [35384/20]
Amharc ar fhreagraAs Minister for Transport I have responsibility for overall policy and securing exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the operation and management of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. In this context, TII is best placed to advise you.
Noting the above position, I have referred your question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.
289. Deputy Mark Ward asked the Minister for Transport if he will address a matter raised in correspondence by a person (details supplied); and if he will make a statement on the matter. [35392/20]
Amharc ar fhreagraRegulations introduced on the 21st October by my colleague, the Minister for Health, define the provision of driving instruction as an essential service.
Approved Driving Instructors (ADIs) may continue to provide lessons, but only in such circumstances where the learner in question has already been scheduled a test date.
The Road Safety Authority requires that an individual must have completed the 12 Essential Driver Testing (EDT) sessions before they can be scheduled for a test.
It was decided that, in a climate where only limited services are being provided in order to reduce the spread of Covid , Approved Driving Instructors (ADIs) may continue to provide lessons, but only in such circumstances where the learner in question has already been scheduled a test date. This would allow individuals who have a test scheduled during this six week period and have already completed their mandatory 12 EDT sessions, to take "refresher" lessons ahead of their test, should they wish to do so.
290. Deputy Danny Healy-Rae asked the Minister for Transport the status of an application by a person (details supplied) for a driver test; and if he will make a statement on the matter. [35396/20]
Amharc ar fhreagraThis is a matter for the Road Safety Authority. I have referred the question to the Authority for direct reply. I would ask the Deputy to contact my office if a response is not received within 10 days.
292. Deputy Michael Fitzmaurice asked the Minister for Transport the number of full-time equivalent and part-time equivalent roles filled by his Department of posts at principal officer, assistant principal officer, higher executive officer, executive officer and clerical officer grades for the past five years; the cost to the Exchequer; and if he will make a statement on the matter. [35492/20]
Amharc ar fhreagraThe number of full-time equivalent and part-time equivalent roles in my Department in the grades references and the cost to the Exchequer for the past five years is set out in tabular form, below.
|
Grade |
Total Number ofEmployees |
Full Time |
Part Time |
|
Principal Officer |
20.09 |
17 |
3.09 |
|
Assistant Principal |
56.95 |
48 |
8.95 |
|
Higher Executive Officer |
76.16 |
67 |
9.16 |
|
Administrative Officer |
30.5 |
29 |
1.5 |
|
Executive Officer |
89.4 |
76.98 |
12.42 |
|
Clerical Officer |
110.79 |
93 |
17.79 |
|
Others |
151.1 |
The Outturn each year for staffing requirements is as follows:
|
Years |
Outturn |
|
2016 |
€26.626m |
|
2017 |
€28.3m |
|
2018 |
€30.776m |
|
2019 |
€33.769m |
|
2020 (to date) |
€30.841m |
293. Deputy Brendan Griffin asked the Minister for Finance his views on a matter (details supplied) regarding carbon emission reduction strategy; and if he will make a statement on the matter. [34715/20]
Amharc ar fhreagraVehicle taxation policy for 2021 has been set out in the Tax Strategy Group papers (published in July) and in the Budget measures announced last month.
294. Deputy Jackie Cahill asked the Minister for Finance if consideration has been given to extending the Covid restrictions support scheme to track bookmakers (details supplied); and if he will make a statement on the matter. [34930/20]
Amharc ar fhreagra295. Deputy James Browne asked the Minister for Finance if the Covid restrictions support scheme will be extended to support wholesalers that are currently excluded and whose business supplies goods or services to another business that qualifies for the support (details supplied). [35152/20]
Amharc ar fhreagra298. Deputy James Lawless asked the Minister for Finance if tailored Covid-19 support packages have been put in place to compensate on-course bookmakers that maintain stands at race tracks known as seniorities (details supplied); the eligibility of such bookmakers for existing support packages in view of the fact they have been unable to trade since the advent of the pandemic due to the ban on attendance of racegoers at tracks; and if he will make a statement on the matter. [34539/20]
Amharc ar fhreagra304. Deputy Robert Troy asked the Minister for Finance the reason suppliers to premises that are forced to close due to public health guidelines are not eligible for the Covid restrictions support scheme (details supplied). [34599/20]
Amharc ar fhreagra308. Deputy Brendan Griffin asked the Minister for Finance if inbound tour operators (details supplied) will be included in the Covid restrictions support scheme; and if he will make a statement on the matter. [34709/20]
Amharc ar fhreagra315. Deputy Joe Carey asked the Minister for Finance if the Covid restrictions support scheme will be amended to enable on-course bookmakers to avail of this vital support; and if he will make a statement on the matter. [34910/20]
Amharc ar fhreagra316. Deputy Michael McNamara asked the Minister for Finance his views on a matter (details supplied) regarding the Covid restrictions support scheme for sole traders and on-course bookmakers in County Clare; and if he will make a statement on the matter. [34913/20]
Amharc ar fhreagra318. Deputy Pa Daly asked the Minister for Finance if a person (details supplied) will be approved for inclusion on the Covid restrictions support scheme; and if he will make a statement on the matter. [34975/20]
Amharc ar fhreagra326. Deputy Ged Nash asked the Minister for Finance if his attention has been drawn to the fact that on-course bookmakers are excluded from accessing the CRSS initiative on the basis that they do not possess a business premises; if his attention has been further drawn to the fact that on-course bookmakers pay significant rents for defined pitches at race courses; if his attention has been drawn to the fact that details relating to these arrangements are in the possession of Horse Racing Ireland; if he will ensure access to the scheme for on-course bookmakers; and if he will make a statement on the matter. [35257/20]
Amharc ar fhreagra328. Deputy Robert Troy asked the Minister for Finance if the technical details of the Covid restrictions support scheme will be clarified. [35292/20]
Amharc ar fhreagra334. Deputy Aodhán Ó Ríordáin asked the Minister for Finance the reason for the delay in the applications opening for the Covid restrictions support scheme; and when the Covid restrictions support scheme payments can be applied for and start being issued. [35097/20]
Amharc ar fhreagraI propose to take Questions Nos. 294, 295, 298, 304, 308, 315, 316, 318, 326, 328 and 334 together.
The details of the Covid Restrictions Support Scheme (CRSS) are set out in the Finance Bill 2020 and guidelines on the operation of the scheme are available on the Revenue website (https://www.revenue.ie/en/corporate/press-office/budget-information/2021/crss-guidelines.pdf). The CRSS is a targeted support for businesses significantly impacted by restrictions introduced by the Government under public health regulations to combat the effects of the Covid-19 pandemic.
The CRSS was announced on Budget day and the operational details are being worked though as quickly as possible. The scheme will be implemented by the Revenue Commissioners who have shown as an organisation that they are very effective in operating schemes to support businesses in this crisis.
A two-step process is necessary to make a claim under the CRSS. The qualifying person must first register for CRSS on Revenue Online Service’ (ROS) and then complete a claim in respect of a claim period or claim periods. Revenue have been accepting registrations for the scheme since 1 November, and claims will be accepted from mid-November with payments made shortly thereafter.
The support will be available to companies and self-employed individuals who carry on a trade or trading activities from a business premises located in a region subject to restrictions, introduced in line with the Living with Covid-19 Plan, with the result that the business is required to prohibit or considerably restrict customers from accessing their business premises. Generally, this refers to Covid restrictions at Level 3, 4 or 5 of the Government’s Plan for Living with Covid-19 but certain businesses may qualify for the support where lower levels of restrictions are in operation.
Where, as a result of the restrictions, a company or a self-employed individual is either forced to temporarily close their business, or their business is required to operate at significantly reduced levels, they will qualify for support under the scheme. Certain other conditions will apply, including that the person has a tax clearance certificate.
Where businesses ordinarily operate from a business premises (generally a building) located in a region for which restrictions are in operation, they may qualify under the scheme provided they meet the eligibility criteria, including the requirement that customers are either prohibited, or significantly restricted, from accessing their business premises to purchase goods or services due to the specific terms of the Covid restrictions announced by Government.
Where a business does not ordinarily operate from a fixed business premises located in a region that is subject to restrictions, such as a track bookmaker or tour operator, that business will not meet the eligibility criteria. A business that does ordinarily operate from a music or entertainment venue (for example, a company that operates a theatre) or a business in the tourism sector carrying on a trade consisting of, for example, the operation of a gallery or other cultural attraction, located in a region subject to restrictions, and who meets the eligibility criteria, will however be able to claim support under CRSS.
The scheme will not apply to a business in the events industry or in other sectors, which does not ordinarily operate from a fixed business premises located in a region subject to the restrictions, but rather supplies goods or services to a business that does qualify for support under CRSS because, under the Covid restrictions, that other business is required to temporarily close or significantly reduce its activity. Each business must satisfy the eligibility criteria in their own right.
It is not sufficient that the business supplies goods or services to another business that qualifies for the support because, under the Covid restrictions, that other business is required to temporarily close, or significantly reduce, its activity.
I would also point out that the CRSS is an additional measure for businesses in a region subject to significant Covid-19 restrictions. Companies and self-employed workers who do not qualify under this scheme may be entitled to support under various measures put in place by Government, including existing supports available under the COVID Pandemic Unemployment Payment (PUP) and the Employment Wage Subsidy Scheme (EWSS) and the range of measures announced as part of Budget 2021 to support particular sectors including Tourism and live entertainment. They may also be eligible to warehouse VAT and PAYE (Employer) debts and also excess payments received by employers under the Temporary Wage Subsidy Scheme, and the balance of Income Tax for 2019 and Preliminary Tax for 2020 for self-assessed taxpayers if applicable.
296. Deputy Donnchadh Ó Laoghaire asked the Minister for Finance the progress being made in ensuring that persons can once again access a primary medical certificate; and if his attention has been drawn to the impact that this is having on the mobility and independence for those awaiting such certificates for cars. [35397/20]
Amharc ar fhreagra313. Deputy Pádraig Mac Lochlainn asked the Minister for Finance further to Parliamentary Question No. 80 of 17 September 2020, the policy or legislative changes he plans to make to the Disabled Drivers Passengers (Tax Concessions) Regulations 1994 and the related primary medical certificates following the Supreme Court ruling of 18 June 2020. [34831/20]
Amharc ar fhreagra321. Deputy Éamon Ó Cuív asked the Minister for Finance when new legislation will be ready to be published to enable new primary medical certificates to issue for the disabled drivers and disabled passengers (tax concession) scheme in view of the Supreme Court Judgement of 18 June 2020; and if he will make a statement on the matter. [35143/20]
Amharc ar fhreagraI propose to take Questions Nos. 296, 313 and 321 together.
The Disabled Drivers & Disabled Passengers Scheme provides relief from VRT and VAT on the purchase and use of an adapted car, as well as an exemption from motor tax and an annual fuel grant. The cost of the scheme in 2019, excluding motor tax, was €72m.
The Scheme is open to severely and permanently disabled persons as a driver or as a passenger and also to certain organisations. In order to qualify for relief an organisation must be entered in the register of charitable organisations under Part 3 of the Charities Act 2009, be engaged in the transport of disabled persons and whose purpose is to provide services to persons with disabilities.
In order to qualify for relief the applicant must hold a Primary Medical Certificate (PMC) issued by the relevant Senior Area Medical Officer (SAMO) or a Board Medical Certificate (BMC) issued by the Disabled Driver Medical Board of Appeal. Certain other criteria apply in relation to the vehicle and its use, including that the vehicle must be specially constructed or adapted for use by the applicant.
The terms of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 set out the following medical criteria, and that one or more of these criteria is required to be satisfied in order to obtain a PMC:
- be wholly or almost wholly without the use of both legs;
- be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;
- be without both hands or without both arms;
- be without one or both legs;
- be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;
- have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.
A Supreme Court decision of 18th June found in favour of two appellants against the Disabled Drivers Medical Board of Appeal's refusal to grant them a PMC. The judgement found that the medical criteria set out in the Regulations did not align with the regulation making mandate given in the primary legislation to further define criteria for ‘severely and permanently disabled’ persons.
The Deputies will appreciate that the complex legal and policy issues raised by the Supreme Court decision will require careful consideration. In parallel to that consideration there is a need to examine how best the Scheme can target resources to those persons who most need them. I am currently giving consideration to policy and legislative proposals set out by my officials and will seek to progress this issue in the coming weeks.
In the interim, on foot of the legal advice received, it became clear that it was appropriate to revisit the six medical criteria set out in Regulation 3 of Statutory Instrument 353 of 1994 for these assessments. In such circumstances, it is not proposed to continue with PMC assessments until a revised basis for such assessments is established. The medical officers who are responsible for conducting PMC assessments need to have assurance that the decisions they make are based on clear criteria set out in legislation. While Regulation 3 of Statutory Instrument No. 353 of 1994 was not deemed to be invalid, nevertheless it was found to be inconsistent with the mandate provided in Section 92 of the Finance Act 1989.
My officials were in contact with the Medical Board of Appeal and with officials in the Department of Health and will continue to liaise with them, as required, going forward. I have also written to the Minister for Health to request that there are no further PMC assessments until a sound legal basis for such assessments is re-established.
While it is regrettable that PMC assessments are currently not taking place and I acknowledge that this will result in a growing waiting list, I can give a commitment that I will seek to bring clarity to this situation as soon as possible such that PMC assessments can re-commence based on a firm legal basis.
Finally, I would like to clarify that the Scheme itself is still operating. All persons or charitable organisations that can currently access the Scheme will continue to be able to do so and make claims for tax reliefs and the fuel grant in the normal manner.
297. Deputy Darren O'Rourke asked the Minister for Finance if the increase in the carbon tax has been subject to a human rights and equality impact assessment as required under section 42 of the Irish Human Rights and Equality Commission Act 2014 with particular consideration for the vulnerability of members of the Travelling community to energy and transport poverty, particularly those living in very poor quality and or substandard housing and caravans; and if he will make a statement on the matter. [35172/20]
Amharc ar fhreagraIn line with the 2020 Programme for Government policy approach, the Budget 2021 carbon tax increase is informed by research conducted by the Economic and Social Research Institute of Ireland (ESRI).
The ESRI research paper, “Carbon Taxes, Poverty and Compensation Options” found that the carbon tax could be increased in a progressive manner, with impacts on lower-income deciles and poverty offset through additional spending on social welfare supports. Specifically, the ESRI found that by recycling one third of the revenue raised from a €7.50 increase in the carbon tax, the lowest income deciles can be left on average better off and poverty reduced.
In line with the findings of this research, the Government has committed to very significant increases in a targeted package of social protection supports. These supports were selected to counteract the impact of the increased carbon tax, as identified by the ESRI. The specific measures are:
- An increase to the a Qualified Child Payment of €2 per week for children under 12 and €5 per week for children over 12 - This protects low income families and will reduce child poverty;
- An increase in the Living Alone Allowance of €5 per week - People living alone are often the elderly most at risk of poverty or people living with a disability. These groups are likely to have higher energy needs than average;
- An increase to the Fuel Allowance of €3.50 per week - This will compensate a broad range of lower income households (since the Fuel Allowance is means-tested) for the additional energy costs they are likely to incur due to an increase in the carbon tax.
The ESRI research indicates that interventions of this nature will reverse the regressive impact of the carbon tax and will actually lead to a reduction in overall poverty, particularly child poverty.
299. Deputy Pádraig O'Sullivan asked the Minister for Finance if a moratorium on the payment of interest will be considered in a case (details supplied); and if he will make a statement on the matter. [34544/20]
Amharc ar fhreagraRevenue acts as the collection agent for the Health Service Executive (HSE) in respect of outstanding liabilities arising from the Ancillary State Support Scheme (Fair Deal).
The repayment date for monies loaned under the scheme is laid down in the Nursing Homes Support Scheme (Collection and Recovery of Repayable Amounts) Regulations 2009-Statutory Instrument No. 436 of 2009. The regulations provide for payment of any outstanding liability within one year of the date of death of the care recipient before interest is charged. Any payment made later than one year is subject to interest, calculated from the date of death.
Revenue has advised me that that payment in respect of the case in question is not due until 20 December 2020 and no interest is payable at this time. Revenue has also confirmed to me that it is fully aware of the challenges being encountered by people due to COVID-19 related restrictions and when such difficulties arise will work with them to agree mutually acceptable payment solutions.
Revenue will contact the representative in the coming days to discuss the matter and agree a solution that takes account of current circumstances.
300. Deputy Michael Fitzmaurice asked the Minister for Finance the number of full-time equivalent and part-time equivalent roles filled by his Department of posts at principal officer, assistant principal officer, higher executive officer, executive officer and clerical officer grades for the past five years; the cost to the Exchequer; and if he will make a statement on the matter. [34568/20]
Amharc ar fhreagraI wish to advise the Deputy that staffing numbers are constantly changing throughout the year so the staff numbers provided in the attached table are at year end, except for 2020. Staff members in my Department avail of the many family friendly opportunities which include worksharing, parental leave and shorter working year scheme. Currently there are 30 staff members worksharing, from PO down to CO.
301. Deputy Catherine Murphy asked the Minister for Finance if his attention has been drawn to instances in which banks are exploiting General Data Protection Regulations to avoid identifying tracker loans (details supplied); the action he plans to take to address the issue; if he has consulted with and or been contacted by the Central Bank in this regard; and if he will make a statement on the matter. [34584/20]
Amharc ar fhreagraI have consulted the Central Bank and it has advised that it cannot comment on individual lenders due to restrictions under supervisory confidentiality requirements. Nevertheless, it did indicate that the Central Bank Tracker Mortgage Examination (TME) required all lenders, which offered tracker interest rate mortgages to their customers, to review all mortgage accounts, including accounts in arrears, to identify any tracker related failings both from a contractual and transparency perspective. The Central Bank has advised that it is satisfied that, following extensive supervisory challenge and assurance work, the affected groups of customers have now been identified.
The Bank also indicated that, as set out in the Examination framework, in circumstances where relevant documents were not available, lenders were to ensure that this would work to the benefit, and not the detriment, of impacted customers. All mortgages within the scope of the Examination were to be reviewed regardless of whether or not documents in respect of such mortgages were available to lenders. The Central Bank acknowledged (https://www.centralbank.ie/docs/default-source/consumer-hub-library/tracker-issues/tracker-mortgage-examination-clarifications-5may2016.pdf?sfvrsn=4) that some relevant documents may have been disposed of in accordance with Data protection legislation or relevant provisions of the Central Bank’s various codes of conduct. In such circumstances, the Central Bank clearly set out what lenders must provide to the Central Bank such as:-
i) specific reasons why documents are not available,
ii) the number of impacted accounts in respect of which documents are unavailable,
iii) the level of detail held by lenders in respect of such accounts and
iv) proposals to conduct the review in such circumstances.
302. Deputy Neale Richmond asked the Minister for Finance the number of staff employed by the Central Bank; the role of each; and if he will make a statement on the matter. [34587/20]
Amharc ar fhreagraThe total number of staff employed by the Central Bank of Ireland is 2,127 as at end October 2020. The table below provides a breakdown of Central Bank staff by Pillar and Directorate. Active full-time equivalent (FTE) is also included for consistency with prior responses to similar Parliamentary Questions. Active FTE excludes staff on Maternity Leave, Secondment, Interns, and staff on long-term sick absence, and also reflects staff on a full time equivalence basis.
|
Pillar / Directorate |
Headcount |
Active FTE |
|
CENTRAL BANKING |
280 |
264.4 |
|
Economics |
92 |
88.6 |
|
Financial Operations |
90 |
85.1 |
|
Financial Stability |
94 |
86.7 |
|
Senior Management |
4 |
4 |
|
FINANCIAL CONDUCT |
518 |
482.2 |
|
Consumer Protection |
148 |
136.9 |
|
Enforcement |
163 |
151.7 |
|
Policy & Risk |
89 |
82.1 |
|
Securities and Markets Supervision |
113 |
106.5 |
|
Senior Management |
5 |
5 |
|
GOVERNOR |
163 |
153 |
|
Strategy & Governance |
161 |
151 |
|
Senior Management |
2 |
2 |
|
OPERATIONS |
598 |
568.8 |
|
Chief Information Officer |
216 |
207 |
|
Chief Operations Officer Direct Reports |
129 |
123.2 |
|
Currency & Facilities Management |
179 |
171.1 |
|
Human Resources |
70 |
63.5 |
|
Senior Management |
4 |
4 |
|
PRUDENTIAL REGULATION |
568 |
541.5 |
|
Asset Management & Investment Banking |
141 |
135.4 |
|
Credit Institutions Supervision |
130 |
126.6 |
|
Insurance Supervision |
131 |
121 |
|
Prudential Analytics & Inspections |
158 |
150.5 |
|
Prudential Regulation Direct Reports |
3 |
3 |
|
Senior Management |
5 |
5 |
|
Grand Total |
2127 |
2009.9 |
303. Deputy Jim O'Callaghan asked the Minister for Finance if the proposed changes to the retail export scheme can be postponed in view of the difficulties caused by the ongoing restrictions to small businesses that avail of the scheme; and if he will make a statement on the matter. [34594/20]
Amharc ar fhreagra317. Deputy Michael Creed asked the Minister for Finance the changes proposed to the operation of the retail export scheme; the reason for the proposed expenditure threshold of €175 impact which the UK departure from the EU will have on the scheme; and if he will make a statement on the matter. [34932/20]
Amharc ar fhreagra324. Deputy Michael Creed asked the Minister for Finance his views on the operation of the retail export scheme from 1 January 2021 when UK visitors to the European Union will be eligible to participate in the scheme; his further views that the changes proposed in the scheme will impact on retail sales from those countries that have previously been eligible to participate in the scheme; the reason for the raised spending threshold before an entitlement to a VAT refund commences; and if he will make a statement on the matter. [35246/20]
Amharc ar fhreagra329. Deputy Niall Collins asked the Minister for Finance his views on correspondence from a person (details supplied) in relation to the retail export scheme; and if he will make a statement on the matter. [35328/20]
Amharc ar fhreagraI propose to take Questions Nos. 303, 317, 324 and 329 together.
The Retail Export Scheme enables visitors that are resident outside the EU benefit from VAT relief on goods purchased in Ireland and subsequently taken outside of the EU. Under existing rules, when the UK becomes a third country, visitors from Britain will be able to avail of the scheme. No minimum threshold currently applies in respect of expenditure on which VAT relief may be claimed.
If the scheme applies to visitors from Britain post-Brexit and if the UK were to operate a similar scheme for EU visitors, Irish consumers would be able to buy goods VAT free in Britain and visitors from Britain would be able to buy goods VAT free in Ireland. This could give rise to a considerable displacement of consumer purchases in both directions, resulting in significant VAT revenue losses; purchases by UK visitors in Ireland would not produce any VAT revenues and collecting VAT on goods in excess of personal importation allowances brought into Ireland by consumers would be extremely difficult. The UK has announced its intention to exclude EU visitors from their Retail Export Scheme. It was always my intention to adopt reciprocal measures in Ireland to the greatest extent possible if the UK adopted such restrictions and that remains my position. These restrictions, in Ireland and Britain, will help avoid tax driven displacement of consumer spending and protect tax revenues. Revenue has also advised that with the volume of travel normally between Britain and Ireland, and the volume of Retail Export Scheme claims that would be likely to arise, there would be significant scope for abuse, with purchases of goods for use in Ireland presented as being for export.
The measures contained in the Brexit Bill do not eliminate the use of the VAT Retail Export Scheme for UK residents, post Brexit. Instead, they provide a legal basis to control and minimise the scope for abuse of the scheme. The amended legislation provides that the value of qualifying goods must exceed €175 in order to be eligible for a refund under the scheme. This change is fully compatible with EU law and is in line with the EU VAT Directive. I also intend to introduce a requirement of proof of importation of the goods into the UK and the associated proof of payment, where applicable, of relevant UK VAT and duties, for the goods purchased under the scheme in order to qualify for a refund.
305. Deputy Mairéad Farrell asked the Minister for Finance the estimated number of mortgage arrears by county in tabular form; and if he will make a statement on the matter. [34608/20]
Amharc ar fhreagraI have been informed by the Central Bank of Ireland that it while it produces mortgage arrears statistics on a quarterly basis, this information is not collated on a county by county basis. The latest quarterly statistics, which were for the second quarter of 2020, were published on 28 September 2020 and are available at https://centralbank.ie/statistics/data-and-analysis/credit-and-banking-statistics/mortgage-arrears.
However, the Deputy may wish to note that the Central Bank of Ireland’s Household Credit Market Report 2018 included a county-by-county breakdown of mortgage arrears in December 2017, though the data related to three banks only and did not cover the full population of banks and non-bank entities from the official mortgage arrears statistics. The report can be found at https://www.centralbank.ie/docs/default-source/publications/household-credit-market-report/household-credit-market-report-2018.pdf?sfvrsn=4, and the particular mortgage arrears data is set out in Figure 19 (page 14) of the report.
306. Deputy Michael Fitzmaurice asked the Minister for Finance if a company (details supplied) qualifies for the employment wage subsidy scheme based on the information provided; and if he will make a statement on the matter. [34632/20]
Amharc ar fhreagraThe Employment Wage Subsidy Scheme (EWSS) commenced on 1 September 2020 and is to continue until 31 March 2021. The scheme replaced the Temporary Wage Subsidy Scheme (TWSS) which ceased on 31 August 2020.
The EWSS, which operates on a self-assessment basis, differs from the TWSS in that it provides a flat-rate subsidy to qualifying employers based on the number of qualifying employees on their payroll and the level of gross weekly pay per employee. The level of gross weekly pay per employee, which must be between €151.50 and €1,462, determines the amount of subsidy payable. Where businesses have no employees, they are ineligible for EWSS and no subsidy is payable. The eligibility criteria also require businesses to be tax cleared and to be able to demonstrate a reduction in turnover or business orders of at least 30% between 1 July 2020 and 31 December 2020 due to COVID-19 related disruption.
The reduction in turnover or customer orders between 1 July and 31 December 2020 should be based on comparisons with the same period in 2019, where a business was in existence prior to 1 July 2019. Where a business started trading between 1 July 2019 and 1 November 2019, the comparison should be based on the period from commencement date to 31 December 2019. Where a business started trading after 1 November 2019, the comparison should be based on projected turnover or projected customer orders for 1 July 2020 to 31 December 2020.
It is not possible for Revenue to determine if the business will qualify for the subsidy in the future as the EWSS operates on a self-assessment basis. This places the onus on the business to determine whether it meets the eligibility criteria for the scheme, having regard to Revenue’s published guidance. It also requires that any application for the scheme is supported by a business case that clearly sets out how COVID-19 restrictions have negatively impacted on its operations.
307. Deputy Matt Shanahan asked the Minister for Finance the number of investments applied for and approved by the Revenue Commissioners since the beginning of 2015 in the employment investment incentive, the seed capital scheme and the start-up relief for entrepreneurs investment incentive schemes; and if he will make a statement on the matter. [34667/20]
Amharc ar fhreagraBy way of background, a review of the Employment Investment Incentive (‘EII’) scheme and Start-Up Relief for Entrepreneurs (‘SURE’) was carried out and changes to the administration of the scheme were implemented in Finance Act 2018. SURE, was previously known as the Seed Capital Scheme (‘SCS’). From 1 January 2019 qualifying companies can submit applications for eligible EII/SURE investments on a self-assessment basis. This means that a company that wishes to claim EII/SURE no longer needs advance approval from Revenue. A company can satisfy itself that it qualifies for EII/SURE and, accordingly, obtain certification on a self-assessment basis via the Revenue Online Service (‘ROS’).
For all investments both prior to the changes in Finance Act 2018 and after, a company cannot apply or make a claim for relief until 30% of the amount raised has been spent on a qualifying purpose. A company has two years from the end of the year in which the share issue took place to spend this amount.
For investments made on or before 31 December 2018 Revenue certification is still required. As a company has two years from the end of the year in which the share issue took place to apply for certification, Revenue will continue to receive applications for 2018 share issues until 31 December 2020.
Relief for EII investments on or before 8 October 2019 is granted in two tranches. The first portion of the relief (30/40) is given at the time of investment, while the second portion (10/40) is given if, after 3 years, the company has increased employment or spent all of the money on qualifying research and development. In addition, for investments made on or before 31 December 2018, Revenue certification is still required for the second portion when the relevant period has ended. As such Revenue may still receive applications for share issues taking place on or before 31 December 2018 until 31 December 2023.
A company can make an application each time it issues shares as a result of a qualifying investment. This may mean that a company could have multiple applications in a year. Revenue will record each application by reference to the share issue date. The numbers set out below relate to the number of applications, being each separate share issue, rather than each separate company. Each application, by reference to each share issue, is treated as a separate application and may or may not receive certification based on its own merits.
The following are details of applications approved in the years 2015 to 2018:
|
Year |
EII |
SCS/SURE |
|
2015 |
268 |
33 |
|
2016 |
306 |
80 |
|
2017 |
177 |
51 |
|
2018 |
72 |
20 |
For claims for relief for share issues in 2019 and 2020, it is the responsibility of the company which has received the investment to submit a return under self-assessment. The information Revenue currently has for relief claimed for EII and SURE is as follows:
|
Year |
Self-Assessment |
|
2019 |
128 |
|
2020 |
29 |
In providing information in relation to EII and SURE, Revenue publishes guidance on how applications can be made. It is not Revenue practice to provide details of unsuccessful applications, which may be unsuccessful for a wide variety of case-specific reasons.
For investments made on or before 31 December 2018, Revenue records applications in the year in which they are received. As previously noted, applications for relief can be made by a company over a number of years. Therefore, the number of applications received in a year is not reflective of share issues that actually took place in that year, e.g. a company has a February 2018 share issue but the required 30% is only spent by May 2020. It is only from May 2020 onwards that the company can submit the application for certification.
Revenue changed how cases were recorded in September 2018. The information Revenue can provide relates to applications on hand at September 2018 and received since that date.
The number of applications, as set out below, are for investments made on or before 31 December 2018.
|
Year |
Applications Received |
|
2018 |
360 |
|
2019 |
354 |
|
2020 |
301 |
By way of example, of the 354 applications received in 2019, this includes EII first tranche applications, second tranche applications and SURE applications.
As previously noted, companies have until the end of 2020 to apply for the first tranche of relief for investments made on or before 31 December 2018 and until the end of 2023 to apply for the second tranche of relief and, as such, this number is not final.
309. Deputy Noel Grealish asked the Minister for Finance further to Parliamentary Question No. 266 of 29 September 2020, the number of persons waiting for primary medical certificates; when the scheme will be back up and running; and if he will make a statement on the matter. [34746/20]
Amharc ar fhreagraThe Disabled Drivers & Disabled Passengers Scheme provides relief from VRT and VAT on the purchase and use of an adapted car, as well as an exemption from motor tax and an annual fuel grant. The cost of the scheme in 2019, excluding motor tax, was €72m.
The Scheme is open to severely and permanently disabled persons as a driver or as a passenger and also to certain organisations. In order to qualify for relief an organisation must be entered in the register of charitable organisations under Part 3 of the Charities Act 2009, be engaged in the transport of disabled persons and whose purpose is to provide services to persons with disabilities.
In order to qualify for relief the applicant must hold a Primary Medical Certificate (PMC) issued by the relevant Senior Area Medical Officer (SAMO) or a Board Medical Certificate (BMC) issued by the Disabled Driver Medical Board of Appeal. Certain other criteria apply in relation to the vehicle and its use, including that the vehicle must be specially constructed or adapted for use by the applicant.
The terms of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 set out the following medical criteria, and that one or more of these criteria is required to be satisfied in order to obtain a PMC:
- be wholly or almost wholly without the use of both legs;
- be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;
- be without both hands or without both arms;
- be without one or both legs;
- be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;
- have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.
A Supreme Court decision of 18th June found in favour of two appellants against the Disabled Drivers Medical Board of Appeal's refusal to grant them a PMC. The judgement found that the medical criteria set out in the Regulations did not align with the regulation making mandate given in the primary legislation to further define criteria for ‘severely and permanently disabled’ persons.
The Deputy will appreciate that the complex legal and policy issues raised by the Supreme Court decision will require careful consideration. In parallel to that consideration there is a need to examine how best the Scheme can target resources to those persons who most need them. I am currently giving consideration to policy and legislative proposals set out by my officials and will seek to progress this issue in the coming weeks.
In the interim, on foot of the legal advice received, it became clear that it was appropriate to revisit the six medical criteria set out in Regulation 3 of Statutory Instrument 353 of 1994 for these assessments. In such circumstances, it is not proposed to continue with PMC assessments until a revised basis for such assessments is established. The medical officers who are responsible for conducting PMC assessments need to have assurance that the decisions they make are based on clear criteria set out in legislation. While Regulation 3 of Statutory Instrument No. 353 of 1994 was not deemed to be invalid, nevertheless it was found to be inconsistent with the mandate provided in Section 92 of the Finance Act 1989.
My officials were in contact with the Medical Board of Appeal and with officials in the Department of Health and will continue to liaise with them, as required, going forward. I have also written to the Minister for Health to request that there are no further PMC assessments until a sound legal basis for such assessments is re-established.
While it is regrettable that PMC assessments are currently not taking place and I acknowledge that this will result in a growing waiting list, I can give a commitment that I will seek to bring clarity to this situation as soon as possible such that PMC assessments can re-continue based on a firm legal basis.
Finally, I would like to clarify that the Scheme itself is still operating. All persons or charitable organisations that can currently access the Scheme will continue to be able to do so and make claims for tax reliefs and the fuel grant in the normal manner.
There are 170 cases awaiting assessment by the Disabled Drivers Medical Board of Appeals.
310. Deputy Sorca Clarke asked the Minister for Finance if his attention has been drawn to workers that have the full deposit and whose employers are availing of the EWSS and are being prevented by the banks from drawing down an already approved mortgage; and if he will make a statement on the matter. [34783/20]
Amharc ar fhreagraI have met with the CEOs of the banks on a number of occasions since the pandemic arose to discuss the measures banks and other regulated lenders can put in place to assist their borrowers who are economically impacted by COVID-19 and also the need to continue to support overall credit and lending in the economy, including new residential mortgage lending. In regard to the specific issue of new mortgage lending, the three main retail banks assured the Tánaiste, Leo Varadkar T.D., Minister McGrath and me at meetings last July that they were considering mortgage applications and mortgage drawdowns in relation to their customers who were on the Temporary Wage Subsidy Scheme (TWSS) on a case by case basis and that they are taking a fair and balanced approach.
The purpose of the Employment Wage Subsidy Scheme (EWSS), which as the Deputy will know replaced the TWSS, is to support employers by helping them to continue trade as they deal with risk arising from COVID-19, and this puts employers in a position to retain key staff and ensure the viability of businesses and firms.
In respect of the approach of regulated mortgage lenders on new mortgage lending, the Central Bank has advised that it also expects all regulated firms to take a consumer-focused approach and to act in their customers’ best interests at all times, including during the COVID-19 pandemic. As indicated, lenders continue to process mortgage applications and have supports in place to assist customers impacted by COVID-19. Therefore, if mortgage applicants have any queries or concerns about the impact of COVID-19 on their mortgage application, they should in the first instance contact their lender directly on the matter.
However, within the parameters of the regulatory framework, as set out below, the decision to grant or refuse an individual application for mortgage credit is a commercial decision to be made by the regulated entity. Also a formal loan offer may contain a condition that would allow the lender to withdraw or vary the offer if in the lender’s opinion there is any material change in circumstances prior to drawdown. In such cases, the decision to withdraw or vary the offer is also a commercial and contractual decision for the lender.
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 with a view to verifying the prospect of the consumer being able to meet his or her obligations under the credit agreement. The CMCAR further provide 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. The assessment of creditworthiness 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.
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. The Code specifies that the affordability assessment must include consideration of the information gathered on the borrower’s personal circumstances and financial situation.
Where a lender refuses a mortgage application, the CMCAR requires that the lender must inform the consumer without delay of the refusal. In addition, the Code requires that the lender must clearly outline to the consumer the reasons why the credit was not approved, and provide these reasons on paper if requested.
If a mortgage applicant is not satisfied with how a regulated firm is dealing with them, or they believe that the regulated firm is not following the requirements of the Central Bank’s codes and regulations or other financial services law, they should make a complaint directly to the regulated firm. If the mortgage applicant is still not satisfied with the response from the regulated firm, he or she can refer the complaint to the statutory Financial Services and Pensions Ombudsman.
311. Deputy Paul McAuliffe asked the Minister for Finance if consideration will be given to amending the bike to work scheme to allow more cohorts access the scheme, including the self-employed and retired persons; and if he will make a statement on the matter. [34806/20]
Amharc ar fhreagraAs stated in my reply to question 398 (reference 32426/20) on 3 November, Section 118 (5G) of the Taxes Consolidation Act 1997 provides for the cycle to work scheme. The scheme provides an exemption from benefit-in-kind where an employer purchases a bicycle and associated safety equipment for an employee to use, in whole or in part, to travel to work. Safety equipment includes helmets, lights, bells, mirrors and locks but does not include child seats or trailers. The scheme requires that the employee must mainly use the bicycle and safety equipment for qualifying journeys. This means the whole or part of a journey between home and the normal place of work.
The Financial Provisions (Covid-19) (No. 2) Act 2020 made some changes to the scheme, increasing the exemption limit from €1,000 to €1,250 or, in the case of electric bikes, to €1,500 for employer expenditure on the provision of bicycles and associated safety equipment, and also enabling employees to avail of the scheme more frequently.
Benefit-in-kind is a charge to tax that applies where an employer provides an employee with a benefit such as a bicycle, car or accommodation. As stated above, an exemption from benefit-in-kind applies in relation to the cycle to work scheme, provided the required conditions are met. However, where an employment does not exist, for example, as may be the case with retired people and old age pensioners, such individuals cannot qualify for the scheme. Also, where an employer-employee relationship does not exist, for example, in the case of self-employed individuals, such individuals cannot qualify for the scheme.
Finally, as Minster for Finance I do not offer any grant schemes for personal transportation. The Sustainable Energy Authority of Ireland is responsible for electrical vehicle grants and comes under the aegis of my colleague the Minister for Communications, Climate Action and Environment.
312. Deputy Paul McAuliffe asked the Minister for Finance the work done to date on insurance reform; and if he will make a statement on the matter. [34807/20]
Amharc ar fhreagraThe Programme for Government sets out a range of commitments to reform the insurance sector. Work has begun to implement these. In this regard, a Sub-Group of the Cabinet Committee on Economic Recovery and Investment was established by Government to oversee insurance reform implementation, and held its first meeting on 30 September. The Sub-Group on insurance reform is chaired by the Tánaiste, and also includes as standing members, Ministers McGrath, McEntee, O’Gorman and myself, together with Ministers of State Troy and Fleming. I strongly believe this cross-departmental approach provides the best opportunity to address the cost and availability of insurance and will build and expand upon previous commendable work done by the Cost of Insurance Working Group, which published its Eleventh and Final Progress Update report on 30 October.
By way of update, a new insurance reform Action Plan is being developed which will outline a range of deliverables and will be published before the end of the year. Work is also underway in relation to increasing market transparency following the publication of the second private motor report of the National Claims Information Database (NCID) and planned expansion of the scope of the NCID to include employer and public liability insurance; reviewing duty of care legislation; providing for the Judicial Council’s accelerated adoption by 31 July 2021 of new personal injuries guidelines to replace the Book of Quantum; consideration by the Department of Justice of the Law Reform Commission’s recent Report on Capping Damages in Personal Injuries Actions , with a view to presenting options for progressing this by the end of the year; looking at how to further enhance the role of the Personal Injuries Assessment Board; and making proposals on increasing competition in the Irish insurance market. It is my hope that the Sub-Group should be able to report on progress in relation to these before the end of the year. In addition to this work, there has been a fresh round of intensive engagement with key stakeholders. In this regard, Minister of State Fleming has held meetings with the Alliance for Insurance Reform, the State Claims Agency, Insurance Ireland, Irish Public Bodies Mutual Insurance, the Central Bank of Ireland, and Brokers Ireland. More recently, he has commenced a series of meetings with the main insurers in the Irish market. It is also his intention to meet shortly with the Law Society of Ireland and the Bar Council of Ireland.
In conclusion, the Deputy can rest assured that seeking to secure sustainable competition through deepening and widening the supply of insurance in Ireland is a key priority issue for the new Government and that I, Minister of State Fleming will play a lead role to ensure that progress is made in this policy area.
