Written Answers Nos. 87-101
87. Deputy Pearse Doherty asked the Minister for Transport if a driver theory test will be expedited for a person (details supplied) in County Donegal; if the test will be taken in Letterkenny, County Donegal; and if he will make a statement on the matter. [26908/21]
Amharc ar fhreagraUnder the Road Safety Act and as provided by the Oireachtas, the driver testing service, including the theory test, is an operational matter for the Road Safety Authority.
Individual cases are a matter for the Authority and the question in relation to this case is being referred to it for direct reply.
I would ask the Deputy to contact my office if a response has not been received within ten days.
88. Deputy Michael Fitzmaurice asked the Minister for Transport if the change from NEDC emissions testing to WLTP will lead to an increase in motor tax for consumers. [27059/21]
Amharc ar fhreagraMotor tax based on CO2 is calculated on the basis of the CO2 emissions level provided by the manufacturer on the Certificate of Conformity for the vehicle and that remains the basis of taxation over the life of the vehicle.
Motor tax for vehicles registered on or before 31 December 2020 was, and continues to be, based on the New European Driving Cycle (NEDC) value provided for the vehicle on the Certificate of Conformity.
The CO2 value for new vehicles registered since 1 January 2021 is based on testing under the Worldwide Light Vehicle Test Procedure (WLTP). A new tax table was opened, underpinned by the provisions of the Finance Act 2020, for such vehicles.
While there were some motor tax increases for vehicles in the five highest emitting CO2 Bands on the NEDC tax table (there were no tax increases for either electric vehicles or the six lower emitting bands), this was not as a result of the introduction of WLTP, and vehicles in the existing fleet were not switched from one table to the other. Vehicles registered in the State on or before 31 December 2020 remain on the NEDC tax table, new vehicles registered on or after 1 January 2021 are on the new WLTP tax table.
89. Deputy Brendan Howlin asked the Minister for Transport if driver theory tests remain suspended; if appointments for tests in the coming weeks are being cancelled; if these cancelled appointment slots are being made available for others to book and pay for; when he envisages that theory tests will resume; and if he will make a statement on the matter. [27076/21]
Amharc ar fhreagraI wish to make you aware, under legislation, the Road Safety Authority (RSA) is the body responsible for the operation of the Theory Test. The question of how rebookings will be handled is an operational matter for the RSA and it is for them to devise the most effective way of handling these issues. This part of the question is therefore being referred to the Authority for direct reply. I would ask the Deputy to contact my office if a response has not been received within ten days.
The Driver Theory Test is considered a non-essential service and remains closed for now until an appropriate phase of the Government's plans. The Department understands the frustration at this decision, however, these restrictions imposed by the Government based on the advice of NPHET and their panel of scientific experts, are in place to minimize the impact of Covid-19 on this country and its people.
Officials both in this Department and in the Road Safety Authority are keeping the public health situation under constant review and are working extremely hard to ensure that Theory Tests can resume as soon as it is safe to do so.
90. Deputy Jackie Cahill asked the Minister for Finance if a pub availing of Covid-19 related financial supports such as the employment wage subsidy scheme or Covid restrictions support scheme will still be eligible to avail of some supports following a partial reopening of the business (details supplied); the financial supports that will be available to pubs leading up to and following reopening; and if he will make a statement on the matter. [26829/21]
Amharc ar fhreagraThe Employment Wage Subsidy Scheme (EWSS) is an economy-wide scheme that is open to all sectors. It focuses primarily on business eligibility, delivering a per-head subsidy on a flat rate basis to the employer. The objective of the EWSS is to support businesses, encourage employment and help to maintain the link between employers and employees. The EWSS has been a key component of the Government’s response to the continued Covid-19 crisis to support viable firms and encourage employment in the midst of these very challenging times.
The EWSS “turnover test” has been specifically designed so as to target the subsidy at otherwise viable employers whose businesses continue to be adversely impacted by Covid-19 by requiring a comparison of the firm’s pre-pandemic operations with their current operations. The primary employer qualification for the EWSS is based on the employer's turnover in the current six-month period being less, compared with the same pre-pandemic position period in 2019. The legislation provides that the employer must be able to demonstrate that it is operating at no more than 70% in either the turnover of business or the customer orders received by the employer by reference to the period from 1 January to 30 June 2021 compared with the equivalent period in 2019.
To answer the specific point raised in the Deputy's question, the turnover qualification requirement for EWSS applies regardless of whether the business is required to close fully or partially due to public health restrictions, or indeed if the business could remain open throughout the pandemic. The “turnover test” is the determining factor as regards eligibility for the EWSS and accordingly, the business must have suffered at least a 30% decrease in its turnover and this disruption is due to the Covid-19 pandemic.
The EWSS is designed to be flexible for the employer and take account of potentially sudden changes in turnover so if there is a reduction in turnover in the future because of a change in circumstance the employer may be entitled to make a claim for that later period.
The Covid Restrictions Support Scheme (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 support is available to companies, self-employed individuals and partnerships who carry on a trade or trading activities, the profits from which are chargeable to tax under Case I of Schedule D, from a business premises located in a region subject to restrictions introduced in line with the Living with Covid-19 Plan.
Details of CRSS were published in Finance Act 2020 and detailed operational guidelines, which are based on the terms and conditions of the scheme as set out in the legislation, have been published on the Revenue website.
The CRSS applies to businesses carrying on trading activities from a business premises located in a region subject to restrictions, which requires the business to prohibit or considerably restrict customers from accessing their business premises and as a result, is operating at less than 25% of turnover in 2019.
With easing of restrictions in the coming weeks, the CRSS will remain available to any business still closed/restricted under public health guidelines. Any business which can fully reopen but chooses not to will not be eligible for the CRSS.
It will not be sufficient that the trade of a business has been impacted because of a reduction in customer demand as a consequence of Covid-19. The scheme only applies where, as a direct result of the specific terms of the Government restrictions, the business is required to either prohibit or significantly restrict access to its business premises.
A business that can partially reopen, for example a pub or restaurant which is permitted to open for outdoor dining only, can still avail of CRSS once they do not exceed 25% threshold for eligibility (25% of an amount equal to the average weekly turnover of the business in 2019 or average weekly turnover in 2020 in the case of a new business).
Any business currently availing of CRSS and that can now reopen as restrictions are eased will be able to avail of double restart week payments for two weeks subject to the statutory maximum of €5,000 per week to support them in meeting the costs of reopening as they exit the scheme.
Detailed guidelines on the operation of the CRSS are available on the Revenue website.
The CRSS is an additional measure for businesses in a region subject to significant Covid-19 restrictions. Businesses not falling within the scope of the CRSS may be entitled to support under other measures put in place by Government, including the COVID Pandemic Unemployment Payment (PUP). Businesses 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.
The Dáil has recently approved the extension of both the EWSS and the CRSS until the end of June 2021. Consideration is being given to the fact that continued support for businesses could be necessary out to the end of 2021 to help maintain viable enterprises and employment and to provide firms with certainty to the maximum extent possible. Decisions on the form of such support will take account of emerging circumstances and economic conditions as they become clearer.
The Government will continue to assess the effects of the Covid-19 pandemic on the economy and I will continue to work with my Ministerial colleagues to ensure that appropriate supports are in place to mitigate these effects.
91. Deputy Marian Harkin asked the Minister for Finance if EU state aid approval for changes to the research and development regime in section 25 of Finance Act 2019 to better support the Irish SME sector has been granted; if State aid approval has issued; when he expects that he will make the order to give effect to the changes; and if he will make a statement on the matter. [26702/21]
Amharc ar fhreagraIn Budget 2020, I provided for the introduction of a number of enhancements to the R&D tax credit for micro and small companies, including an increase in the rate of credit and an enhanced method of calculating the payable credit.
These measures were introduced subject to a Commencement Order pending State aid approval from the Commission, given the targeted nature of the measures towards micro and small companies.
Officials in my Department initiated contact with the Commission last year on this matter and internal discussions are ongoing – progress has been hampered to some extent by Covid-related lockdowns. Therefore, the measures for micro and small companies have not yet been commenced.
The Programme for Government – “Our Shared Future” – recognises the importance of research, development and innovation as these are recurring theme across a number of the mission aims. Specifically in relation to Small Business Taxes, there is a commitment to continue to encourage greater take-up of the R&D Tax Credit by small domestic companies, by building on recent changes and examining issues with respect to the preapproval procedures and reduced record keeping requirements.
These issues will be examined by my Department, in conjunction with other Departments and stakeholders, in due course.
92. Deputy Marian Harkin asked the Minister for Finance if EU state aid approval for changes to the key employee engagement programme in section 11 of Finance Act 2019 to better support the Irish SME sector has been granted; if State aid approval has issued; when he expects that he will make the order to give effect to the changes; and if he will make a statement on the matter. [26703/21]
Amharc ar fhreagraThe objective of the Key Employee Engagement Programme (KEEP) is to assist small to medium size businesses in competing with larger companies when attempting to attract and retain key employees. The scheme offers a financial reward linked to the success of the company, an incentive that a potential key member of staff would not get at a larger company. KEEP has been in operation since 2018.
I introduced changes to KEEP in Finance Act 2019 to allow companies who operate through a group structure to qualify for KEEP; to allow for part-time/flexible working hours and movement by qualifying employees within group structures; and, to allow for pre-existing shares to qualify for KEEP. Finance Act 2019 provides for commencement of the relevant provisions by Ministerial order.
As KEEP is a notified State Aid, the changes made in Finance Act 2019 are subject to the State Aid process. The timeline for resolution of the State Aid issues is dependent on the European Commission (DG COMP); this process is continuing. My Department is hopeful that matters will be resolved soon thus enabling me to make the relevant order.
93. Deputy Louise O'Reilly asked the Minister for Finance if the tax debt warehousing scheme will cease when the public health restrictions are lifted; the way changes to the scheme will be conveyed to businesses; and if he will make a statement on the matter. [26832/21]
Amharc ar fhreagraThe Debt Warehousing Scheme remains available to support businesses that are experiencing tax payment difficulties arising from the COVID-19 pandemic and will not cease when public health restrictions are lifted. The liabilities being warehoused will be subject to lower interest rates (0% for the first 12 months and 3% per annum thereafter) until the liabilities are paid.
The scheme allows for the deferral of collection of certain tax liabilities relating to “Period 1”. The liabilities that may be deferred or “warehoused” are VAT, PAYE (Employer) liabilities, overpayments of Temporary Wage Subsidy (“TWSS”) due to be refunded to Revenue by employers and certain self-assessed income tax liabilities.
Period 1 for income tax warehousing is linked to the income tax pay and file date. In the case of VAT, PAYE (Employer) liabilities and overpayments of TWSS, Period 1 is linked to the date on which a business recommences trading. This date may be the date on which a business ceases to be subject to restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947, or where a business does not recommence trading following the easing of restrictions, the date on which it reopens, following the lifting of restrictions.
As stated, warehousing of tax debts will not cease immediately following the lifting of restrictions or the recommencement of trading. Warehousing for VAT, PAYE (Employer) liabilities and overpayments of TWSS allows taxpayers to warehouse liabilities in respect of a further full bi-monthly VAT period following the recommencement of trading. This is to allow businesses additional time to get back on their feet after reopening. Depending on when restrictions are lifted, this may permit warehousing of liabilities for over three additional months after a business recommences trading (for example, where a business recommenced trading on 17 May 2021, liabilities relating to May, June, July, and August 2021 may also be warehoused).
Although no further liabilities may be warehoused after the expiration of Period 1, businesses are not required to make payment of any warehoused liabilities at this time. Following the end of Period 1, businesses are afforded a period of 12 months (“Period 2”) during which there is no requirement to make any payment of the warehoused liabilities and no interest will arise. However, this is conditional on the business filing and paying current liabilities as they fall due.
In “Period 3”, the final period of the scheme, payment of warehoused debt will start and the debt will attract a reduced interest rate of 3% per annum (compared to 8% for income tax and 10% for the other taxes in the scheme) until payment has been made in full. To avail of the reduced interest rate, businesses in the scheme are obliged to contact the Collector-General before the end of Period 2 to agree arrangements for the payment of warehoused debt. This allows the Collector-General and the taxpayer to devise a tailored repayment plan over an agreed duration, that takes account of the taxpayer’s individual circumstances. The terms of the agreement must also provide that current liabilities are met as they fall due.
I want to assure the Deputy, and businesses availing of the warehousing scheme, that Revenue have been very proactive in helping businesses through the pandemic. At the very outset of the pandemic Revenue suspended enforcement action and debt collection; this then evolved into the unprecedented initiative to introduce debt warehousing. The sole purpose of these initiatives was to give viable businesses the opportunity to survive the economic shock of the pandemic and to help as many as possible to survive and hopefully thrive as the economy recovers. The scheme is also structured to support cash-flow as businesses re-open by allowing the businesses to warehouse PAYE and VAT liabilities for the initial months as restrictions are lifted, as set out earlier. The scheme then provides a further year at zero interest rates to allow the businesses solidify their recovery.
Taxpayers availing of debt warehousing are contacted regularly by Revenue to advise them of the liabilities warehoused and their obligations under the scheme, which include the filing of all required returns and payment of other liabilities. More generally, throughout the pandemic, Revenue has provided advice and updates to taxpayers and their agents through the Revenue website, press releases and e-Briefs. I refer the Deputy in particular to the information booklet available on the Covid-19 hub on the Revenue website.
94. Deputy Catherine Murphy asked the Minister for Public Expenditure and Reform if he will provide a schedule of the 11 sites that An Garda Síochána estates section evaluated as part of its preparation to relocate from the Harcourt Square, Dublin 2 buildings in 2014; the engagements his officials had with the management of An Garda Síochána and its estates section regarding the evaluation of these sites; and if a site (details supplied) on the Long Mile Road, Dublin 12 was discussed between his officials and An Garda Síochána as a favourable option. [27037/21]
Amharc ar fhreagra95. Deputy Catherine Murphy asked the Minister for Public Expenditure and Reform the reason for his officials' decision not to embark on the use of privately owned lands to accommodate the new Garda building currently being constructed at Military Road, Dublin; and if he will provide the initial and final schedules of identified sites that displayed potential to acquire and built on. [27039/21]
Amharc ar fhreagra99. Deputy Catherine Murphy asked the Minister for Public Expenditure and Reform the methodology used to identify 11 potential sites that the OPW and An Garda Síochána evaluated in respect of planning for a new Garda building being constructed on Military Road, Dublin; the weighting and or scores that were given to each site; and if a schedule will be provided of the 11 sites initially identified for potential use. [27034/21]
Amharc ar fhreagra100. Deputy Catherine Murphy asked the Minister for Public Expenditure and Reform if the OPW sought a valuation and made inquiries regarding the purchase of a site (details supplied) on the Long Mile Road, Dublin 12; and if he will set out the engagements the OPW had with An Garda Síochána in respect of this site. [27035/21]
Amharc ar fhreagra102. Deputy Catherine Murphy asked the Minister for Public Expenditure and Reform the engagements the OPW had with the Department of Justice in respect of the use of Thornton Hall as a potential site to be used for new Garda buildings; and if he will provide a schedule of correspondence between the OPW and the Department of Justice in respect of same. [27038/21]
Amharc ar fhreagra103. Deputy Catherine Murphy asked the Minister for Public Expenditure and Reform if the OPW received any objections in respect of the decision to use the Military Road site from management and or the estates section of An Garda Síochána. [27040/21]
Amharc ar fhreagraI propose to take Questions Nos. 94, 95, 99, 100, 102 and 103 together.
As the Deputy is aware from answers given to Questions 37-39, on 29th April 2021, a tri partite evaluation panel was established in order to identify an alternative location for the Garda operations based in Harcourt Square. Following a detailed assessment of the six shortlisted sites by the evaluation panel, Military Road was identified as the clear winner and the Long Mile Road site was only rated fourth out of the six sites. While an exercise had been conducted on the potential acquisition cost of the Long Mile Road prior to the evaluation panel meeting, no further action was required in connection with that site. The ownership of a potential site is an important issue in terms of cost benefit and availability to meet project timelines. Public owned sites have significant cost benefit. In the case of Military Road this benefit was further enhanced by it meeting all the key Garda requirements. The Long Mile site you refer to had additional cost and technical issues quite aside from its less than optimal location.
An Garda Síochána was represented at the evaluation panel by a Deputy Garda Commissioner and the Head of its Estate Management Section and it is fully supportive of the decision to relocate the Garda operations from Harcourt Square to Military Rd. The then Garda Commissioner, informed OPW, that in her considered opinion, the Military Road site was the best available option to deliver core policing functions in the most efficient and effective way.
A number of alternative sites were also examined prior to the shortlisting of the six sites. Thornton Hall, while in State ownership, had location and other issues when subjected to detailed investigation by the tripartite evaluation panel. It needs to be recognised that the process of shortlisting the six sites was agreed with An Garda Síochána and the Dept. of Justice. This ultimately led to the selection of Military Rd which has the support of An Garda Síochána.
96. Deputy Richard Boyd Barrett asked the Minister for Public Expenditure and Reform the status of workers who have been transferred without their knowledge from a section 39 status organisation to a section 56 status which has had consequences for those workers' earnings and conditions; when and the way in which this change was made; if it is intended to ensure that sufficient funding and resources are available for Tusla and section 56 workers to allow for the reversal of FEMPI era cuts that have applied to public sector and section 38 and 39 employees; and if he will make a statement on the matter. [26737/21]
Amharc ar fhreagraMatters pertaining to organisations funded under Section 39 of the Health Act 2004 fall within the remit of my colleague the Minister for Health.
Similarly, matters pertaining to organisations funded under Section 56 of the Child and Family Agency Act 2013 are for the Minister for Children, Equality, Disability, Integration and Youth.
97. Deputy Mairéad Farrell asked the Minister for Public Expenditure and Reform the approach being taken to ensure that the standard in Office of Government Procurement contracts remain in compliance with the core principle of proportionality specifically as it relates to the ownership of IPR in IT cloud service provision; and if he will make a statement on the matter. [26820/21]
Amharc ar fhreagraThe Office of Government Procurement (OGP) has, since April 2016 published a standard suite of contract templates. These templates are designed for above EU threshold tenders and are for use by Public Service Bodies (PSBs) for the procurement of low to medium risk commonly sourced goods and services. Due to the nature of cloud services, the provisions in the standard contract templates are not always appropriate for use in the procurement of cloud services. When procuring such services it is a matter for each PSB to take proper consideration of the appropriateness and proportionality of all provisions in the contracts published as part of their tender documentation. OGP recommends that each PSB seeks legal opinion in this matter.
To assist PSBs the OGP published a Cloud Services Procurement guidance note in February 2021. The purpose of the guidance note is to assist PSBs to understand the general complexity associated with contracting for cloud services and specifically the key contractual and commercial differences between traditional ICT (legacy solution) contracts and cloud services contracts, including IPR related provisions.
98. Deputy Fergus O'Dowd asked the Minister for Public Expenditure and Reform if he will extend the opening hours of the park and visitors centre at Oldbridge, County Meath which is in the possession of the OPW; and if he will make a statement on the matter. [26856/21]
Amharc ar fhreagraThe parklands at Oldbridge Estate are currently open from 7am-7pm daily.
This is an increase of three hours per day compared to our 2020 opening hours (9am-6pm daily), which were reduced due to operational factors arising from Covid-19.
There are no plans to further extend the opening hours at present. However, the hours of opening are subject to the site's staffing and operational capacity and as such, they remain under constant review.
The Visitor Centre is open from 10am-5pm daily on a self-guided basis. At present there is insufficient demand to warrant extending the opening hours of the Visitor Centre, which are in line with opening hours at other OPW heritage properties nationwide.
101. Deputy Catherine Murphy asked the Minister for Public Expenditure and Reform if he will provide a schedule of the engagements and or contacts the OPW made with An Garda Síochána in respect of an expiring lease on buildings at Harcourt Square, Dublin 2 throughout the course of 2013. [27036/21]
Amharc ar fhreagraDue to ongoing COVID restrictions it is not possible to carry out a full review of files to provide a comprehensive reply to this question. However, from the information readily available it is evident that there were discussions between the Office of Public Works and An Garda Síochána early in 2013 in relation to planning for the expiry of the leases in Harcourt Square. Subsequent discussions would have focused on the identification and evaluation of alternative locations which ultimately led to the design and construction of a new facility for An Garda Síochána.
