Peadar Tóibín
Ceist:147. Deputy Peadar Tóibín asked the Minister for Finance when a decision on extending and increasing the banking levy will be made. [34392/21]
Amharc ar fhreagraBanking Sector
Ceisteanna (147)
Freagraí scríofa
As the Deputy is aware, the Bank Levy was introduced for the three-year period 2014 to 2016 with the purpose of enabling the banking sector to contribute to economic recovery. In the Finance Act 2016, the Levy was extended until 2021. In order to protect the annual €150 million yield based on the financial institutions DIRT liability, the rate payable has increased from 35% in 2014 to 308% for 2021.
The Bank Levy is due to cease this year and my officials are examining the available options. As yet, I have made not made my decision as to whether the levy should continue beyond 2021 or the format, if any, it may take.
Tax Collection
Ceisteanna (148)
Peadar Tóibín
Ceist:148. Deputy Peadar Tóibín asked the Minister for Finance the amount collected under the local property tax per year since 2013; and the effect new changes to the tax is projected to have. [34393/21]
Amharc ar fhreagraFreagraí scríofa
I am informed by Revenue that Local Property Tax (LPT) receipts collected per year since 2013 are set out in the table below.
|
Year |
Net Receipts €m |
|
2020 |
482 |
|
2019 |
474 |
|
2018 |
483 |
|
2017 |
476 |
|
2016 |
463 |
|
2015 |
469 |
|
2014 |
493 |
|
2013 |
316 |
Based on current collection trends, it is estimated that the 2021 yield may be in the region of €495 million. With the exception of 2013, when LPT applied only for six months, variations in receipts from year to year largely reflect differences in Local Adjustment Factor (LAF) decisions by Local Authorities.
The yield for 2022 under the revaluation approach set out in the General Scheme of the Finance (Local Property Tax) (Amendment) Bill 2021 is provisionally estimated to be €560 million. This is before any LAFs are applied. As LPT remains a self-assessment tax, the final actual yield will be determined by the valuations returned by property owners.
Tax Code
Ceisteanna (149)
Peadar Tóibín
Ceist:149. Deputy Peadar Tóibín asked the Minister for Finance if Ireland plans to join the global rate of corporate tax being proposed by the US administration; and the level of engagement by the administration with the proposal and negotiations to date. [34394/21]
Amharc ar fhreagraFreagraí scríofa
Firstly, it is important to stress that the Government believes that it is in everyone’s interest to achieve a sustainable, ambitious and equitable agreement on modernising the framework for international tax to reflect increasing globalisation and digitalisation. Secondly, it is also important to highlight that reform of the international tax rules has been an ongoing process since 2013.
In this respect, Ireland has very much played its part in reframing these rules for the benefit of business and citizens, and we have proactively and diligently reformed our tax code in line with the new international norms. A lot has been achieved through the OECD’s BEPS process and we now have far more robust international tax rules and safeguards to prevent abuse, arbitrage, base erosion and profit shifting than existed a decade ago.
Since 2018, Ireland has constructively engaged in the more recent discussions to find a solution at the OECD to address the broader tax challenges of digitalisation and globalisation. This is the subject of the current negotiations which are expected to conclude this year.
The OECD is proposing a two pillar solution. Pillar 1 concerns the allocation of a proportion of taxing rights to the market jurisdiction, while Pillar 2 concerns a series of rules, the Income Inclusion Rule, the Under-Taxed Payment Rule and the Subject to Tax Rule which are designed to ensure a minimum effective tax rate for large multi-national enterprises. It is important to note that the Pillar 2 proposals are broadly based on an existing US regime, GILTI, which applies to US multinationals in Ireland and may already subject these multi-national enterprises to a top up tax in the US.
The US is proposing a minimum effective tax rate of 'at least 15%' which is supported by the G7. This minimum rate creates challenges for Ireland and other small countries for good reasons. I believe that any agreement must be able to accommodate healthy and fair tax competition. Small countries, and Ireland is one of them, need to be able to use tax policy as a legitimate lever to compensate for advantages of scale, location, resources, industrial heritage and the real, material and persistent advantage enjoyed by larger countries. At the same time, I fully accept that there needs to be clear boundaries to ensure any competition is fair and sustainable.
It is my intention to continue to make a case for the agreement to accommodate Ireland’s low but substantial 12.5% rate.
There will be a meeting of 139 members of the Inclusive framework on 1 July in order to try reaching a consensus agreement on key principles. Further technical work will continue over the summer and in the autumn with a view to achieving a comprehensive agreement in October in lines with the principles agreed.
The Government has said for some time that change is coming and we will adapt to this change as we have done before.
Tax Credits
Ceisteanna (150)
Mairéad Farrell
Ceist:150. Deputy Mairéad Farrell asked the Minister for Finance the estimated annual cost to the Exchequer in each of the years 2022 to 2026 of restoring the PAYE tax credit as it applied to the contributory pension for dependents that was changed as part of Finance Act 2013, in tabular form. [34547/21]
Amharc ar fhreagraFreagraí scríofa
I am advised by Revenue that payments from the Department of Social Protection are taxable sources of income unless they are specifically exempt from income tax. Both the State Contributory Pension and the State Non-Contributory Pension are chargeable to income tax, but not to Universal Social Charge (USC) or Pay Related Social Insurance (PRSI).
The Social Welfare Consolidation Act 2005 provides for the payment of an increase in the amount of weekly State pensions where the beneficiary of the pension has a qualified adult dependant. Although the qualifying adult portion of the pension is paid directly to the qualified adult, this payment is premised on there being an entitlement by the beneficiary to the pension in the first instance. As stated in section 112 of the Social Welfare Consolidation 2005 Act, the qualified adult portion is an “increase” in the pension and is payable in respect of a spouse/civil partner/cohabitant who is being financially maintained and whose income is not greater than a specified amount.
The tax treatment of the qualified adult increase is provided for in section 126(2B) Taxes Consolidation Act (TCA) 1997, as inserted by Section 12 of the Finance (No. 2) Act of 2013. That section provides that, for all the purposes of the Income Tax Acts, any increase in the State pension in respect of a qualified adult dependant is treated as if it arises to, and is payable to, the beneficiary of the pension. Since the increase is treated as income of the beneficiary for tax purposes, only one employee (PAYE) tax credit – valued at €1,650 - is available in respect of the State Pension, including the qualified adult dependent increase.
With regard to the Deputy’s specific question as to the estimated annual cost to the Exchequer in each of the years 2022 to 2026 of providing for a PAYE tax credit for the qualified adult dependent, I am further advised by Revenue that there are significant variables to consider in order to determine an individual’s final tax liability position and as such it is not possible to provide an estimated cost. This will be dependent on his or her civil status, his or her available tax credits or the amount of income received from other sources or perhaps an individual may not have sufficient sources of income to partially or fully avail of the PAYE credit in his or her own right. Furthermore, by virtue of section 188 TCA 1997, a person aged 65 and over is exempt from income tax where his or her total income is less than the relevant exemption limit. For 2021, the exemption limits are €36,000 for a married couple or civil partners and €18,000 for a single individual.
Finally, I would like to make the Deputy aware that the Minister for Social Protection recently provided details of the number of recipients of State pension (contributory) and State pension (non-contributory) respectively, who were also claiming an increase for a qualified adult and these statistics are set out in Parliamentary Question 13850/21, which can be located at the following link - www.oireachtas.ie/en/debates/question/2021-03-11/140/?highlight%5B0%5D=13850.
Covid-19 Pandemic Supports
Ceisteanna (151)
Marian Harkin
Ceist:151. Deputy Marian Harkin asked the Minister for Finance if the Covid restrictions support scheme will be extended to quarter 1 of 2022 for travel agents; and if he will make a statement on the matter. [34564/21]
Amharc ar fhreagraFreagraí scríofa
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.
It is not 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. This means that in the case of a travel agent that operates from a business premises, they may qualify for support under the scheme provided they meet all the eligibility criteria, including the requirement that customers are either prohibited, or significantly restricted, from accessing their business premises under the public health regulations.
As non-essential retail, including travel agent businesses, were permitted to open from 17 May 2021, they are no longer subject to Covid restrictions which would require them to prohibit or significantly restrict customers from accessing their business premises. Therefore, from that date, they ceased to qualify for support under the CRSS. However, subject to meeting the relevant criteria, a business such as a travel agent business, reopening after a period of restrictions, may claim a “restart week payment” under the CRSS scheme to assist it with the costs of reopening.
For businesses reopening between 29 April 2021 and 1 June 2021, an “enhanced restart week payment” may be claimed, which is computed at double the normal weekly CRSS rate, for two weeks, subject to a maximum weekly amount payable of €5,000.
On 1 June, I announced that an additional business support scheme, the Business Resumption Support Scheme (BRSS), would be available for businesses whose turnover in the period from 1 September 2020 to 31 August 2021 is reduced by 75% compared with their 2019 turnover. To qualify under the scheme, a business must carry on a trade or trading activities, the profits from which are chargeable to tax under Case I of Schedule D. The BRSS will come into operation from early September. Under the scheme, a qualifying business will be able to claim a cash payment calculated as three times the sum of 10% of their average weekly turnover up to €20,000 and 5% on any excess of average weekly turnover above €20,000, subject to a maximum payment under the scheme of €15,000.
Companies and self-employed individuals may be entitled to support under other measures put in place by Government, including the COVID Pandemic Unemployment Payment (PUP) and the Employment Wage Subsidy Scheme (EWSS). 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 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.
Tax Code
Ceisteanna (152)
Michael Lowry
Ceist:152. Deputy Michael Lowry asked the Minister for Finance if changes to benefit in kind in respect of company electric vehicles which have been proposed to come into effect from January 2023 will be reviewed; if he will address a potential anomaly in which it will be cheaper for persons to remain driving a non-electric vehicle (details supplied); his views on whether calculating benefit in kind on the open market value of a vehicle is unjust; and if he will make a statement on the matter. [34608/21]
Amharc ar fhreagraFreagraí scríofa
In Finance Act 2019 I legislated for a CO2-based BIK regime for company cars from 1/1/2023. From that date the amount taxable as BIK remains determined by the car’s original market value (OMV) and the annual business kilometres driven, while new CO2 emissions-based bands will determine whether a standard, discounted, or surcharged rate is taxable. The number of mileage bands is reduced from five to four.
I believe that better value for money for the taxpayer is achieved by curtailing the amount of subsidies available and building an environmental rationale directly into the BIK regime. It was determined in this context that reforming the BIK system to include emissions bands provides for a more sustainable environmental rationale than the continuation of the current system with exemptions for electric vehicles. The 0% BIK rate forms part of a broader series of very generous measures to support the uptake of electric vehicles, including a reduced rate of 7% VRT, a VRT relief of up to €5,000, low motor tax of €120 per annum, SEAI grants, discounted tolls fees, and 0% BIK on electric charging. The BIK exemption was intended as a temporary measure and is set to end at year end 2022, coinciding with the onset of the new BIK regime on 1/1/2023. Electric vehicles will benefit from a preferential rate of BIK, ranging from 9 – 22% depending on mileage. ICE vehicles will be subject to higher BIK rates, up to 37.5%. This new structure with CO2-based discounts and surcharges will incentivise employers to provide employees with low-emission cars.
Data Centres
Ceisteanna (153)
Eoin Ó Broin
Ceist:153. Deputy Eoin Ó Broin asked the Minister for Finance the number of data centres whose construction was supported by the REITs. [34735/21]
Amharc ar fhreagraFreagraí scríofa
I am informed by Revenue that, as there is no legal requirement in the tax legislation applying to REITs (namely, Part 25A of the Taxes Consolidation Act 1997) to provide Revenue with details of the types of property a REIT may invest in or develop, Revenue is not in a position to provide the information sought by the Deputy.
Departmental Correspondence
Ceisteanna (154)
Niall Collins
Ceist:154. Deputy Niall Collins asked the Minister for Finance if he can review and advise on a matter (details supplied); and if he will make a statement on the matter. [34771/21]
Amharc ar fhreagraFreagraí scríofa
As the details supplied with this question note, a Financial Resolution was passed by the Dáil on 19 May 2021 which provides for a new higher stamp duty rate of 10% where at least 10 residential units (excluding apartments) are acquired by an individual or a corporate entity in any 12-month period. This new measure is ‘triggered’ when a residential unit is acquired on or after 20 May 2021, with the ‘look-back’ 12-month period commencing at this time on a rolling basis. The units acquired during that period are aggregated. When the 10th unit is acquired, it is chargeable at the 10% rate and this rate also then applies to the other 9 units and to any other units acquired at the same time as the 10th unit. However, while any units acquired before 20 May 2021 are taken into account in establishing whether the threshold of 10 units has been reached, the 10% rate of stamp duty is not applied to these units but only to those units acquired on or after this date.
Multiple purchases by Local Authorities, Approved Housing Bodies, and the Housing Agency are outside the scope of this new higher stamp duty rate.
In this regard, you should also note that the legislation to put the measure set out in the May 19th Financial Resolution on a permanent statutory footing is included in the Finance (Covid-19 and Miscellaneous Provisions) Bill 2021,which was published last week and is due to have its second stage in the Dáil later this week. In that Bill I have included an additional exemption from the 10% rate where a lease is immediately entered into with a housing authority for the purpose of the provision of social housing support to a qualified household. In other words, it facilitates the provision of the mortgage to rent scheme by private sector participants.
Additional possible exemptions are currently being examined, and if any are identified as warranting inclusion in the legislation, they will be provided for as soon as it is practical to do so. These however will only be provided for following consultation with the Minister for Housing, Local Government and Heritage and the Revenue Commissioners.
Insurance Coverage
Ceisteanna (155)
Alan Kelly
Ceist:155. Deputy Alan Kelly asked the Minister for Finance when the National Claims Information Database compiled by the Central Bank will report on employers liability insurance and public liability insurance; and if he will make a statement on the matter. [34776/21]
Amharc ar fhreagraFreagraí scríofa
As the Deputy will be aware, the whole-of-Government approach being taken to insurance reform through the Action Plan for Insurance Reform, sets out 66 actions across several Government Department policy areas, including the Department of Finance. The cumulative impact of the implementation of these is intended to improve both the cost and availability of insurance for all groups, particularly businesses.
In this regard, one of the key responsibilities of my Department has been to work with the Central Bank to expand the scope of the National Claims Information Database (NCID) to facilitate the collection of data on employer and public liability insurance claims. The technical work has been completed, and the Central Bank expects to publish the first NCID Report on these claims by the middle of July. I anticipate that this new report will provide a wealth of data in relation to this insurance market, which is significant for many businesses and community groups throughout the country.
The report will be the first of its kind, and is expected to offer a valuable insight into several important features of the employers’ and public liability market, including an analysis of premiums, claims, settlements channels and income and expenditure. This enhanced transparency will be key to further developing our understanding of how claims costs are impacting premiums, and in particular, the relationship between the price paid by a customer for a policy and the cost to insurance undertakings.
Over time, further iterations of the report should enable us to assess the impact of other key reforms being undertaken as part of the Action Plan. In particular, future NCID reports on employer and public liability insurance, as well as motor insurance, should reveal whether the savings afforded by the Personal Injuries Guidelines are being reflected in the form of lower premiums. As such, these reports will be a crucial tool to enable Government hold insurers to account on their commitments to pass on savings from lower award levels to consumers.
It may interest the Deputy to know that officials in the Department are already engaging with the Central Bank to consider whether additional enhancements could be made to the NCID to further enhance transparency around the impact of the Guidelines. As such, technical work is required to review the current data specification and how it might incorporate these developments, including potentially though legislation.
In conclusion, I look forward to the publication of the first NCID Report on employers’ and public liability claims shortly, and believe this marks a significant milestone in the insurance reform agenda.
Insurance Coverage
Ceisteanna (156)
Alan Kelly
Ceist:156. Deputy Alan Kelly asked the Minister for Finance if he has made contact with insurance firms to confirm that they will provide insurance cover to publicans that provide drinks in outdoor locations in compliance with public health regulations but in a manner that the Government has failed to legislate for; the outcome of those contacts; the action he is taking to address the issue to ensure that publicans and other businesses will be able to open up; and if he will make a statement on the matter. [34777/21]
Amharc ar fhreagraFreagraí scríofa
At the outset, it is important to note that the administration of the scheme underpinning the provision of outdoor hospitality facilities operated by many businesses across the country, including by publicans is the responsibility of the relevant local authorities. These are under the remit of Department of Housing, Local Government and Heritage.
Having said that, my Department has been in touch with Insurance Ireland regarding this matter. They have advised us that given the range of facilities offered by licenced premises, the issue will have to be assessed on a case-by-case basis depending on whether this activity takes place within the business premises or in public spaces. As such, a uniform approach is not applicable in these circumstances.
Insurance Coverage
Ceisteanna (157)
Alan Kelly
Ceist:157. Deputy Alan Kelly asked the Minister for Finance the steps he has taken to reduce the cost of employers’ liability and public liability which are a major threat to businesses; and if he will make a statement on the matter. [34778/21]
Amharc ar fhreagraFreagraí scríofa
As committed to in the 2020 Programme for Government, Government is prioritising reform of the insurance sector with particular emphasis on motor, public, and employer liability insurance. The whole-of-Government approach being taken through the Action Plan for Insurance Reform therefore sets out 66 actions which aim to improve both the cost and availability of this key financial services, particularly for businesses. In this regard, I welcome the implementation of the Personal Injuries Guidelines, which represents a key achievement of this insurance reform agenda, and was realised several months ahead of schedule.
The Guidelines significantly reduce award levels for many categories of common injuries, particularly those of soft tissue. Of note is that a number of common injuries will now move to the jurisdiction of the District rather than the Circuit Court, thus reducing associated legal fees. The Guidelines also provide guidance in relation to injuries previously not included in the Book of Quantum and will be used by both the Personal Injuries Assessment Board (PIAB) and the judiciary. Therefore, they should help to bring more certainty to claimants and insurers, and as such reinforce the benefits of using the PIAB to settle claims. This in turn should further reduce the costs of claims, particularly legal fees. I have previously set out my view that these costs, rather than the profit component, tend to represent a bigger factor in the cost of insurance premiums. As such, it is important that they are lowered.
As Minister for Finance, my expectation is that insurers will now commence reflecting savings from reduced award levels to customers, in line with past commitments, and I intend to hold them to account on this. Minister of State Fleming met with the CEOs of the main insurers operating in Ireland to set out the Government’s expectation in this regard. These engagements were positive, with insurers indicating that they will begin lowering premiums in response to the Guidelines. The Minister of State will meet with CEOs again later this year to review their ongoing response to this and other key reforms. My officials are also engaging with the Central Bank to consider what enhancements could be made to further improve transparency through the National Claims Information Database, so that the impact of the Guidelines can be seen in future motor, employer and public liability reports.
Finally, I would like to assure the Deputy that work remains ongoing across Government to deliver further elements of the Action Plan, including measures to reform the PIAB, reduce fraud, and make changes to the duty of care in order to strengthen waivers and notices. It is my hope that the implementation of these key actions in particular should further help to lower insurance costs for businesses.
Departmental Policies
Ceisteanna (158)
Holly Cairns
Ceist:158. Deputy Holly Cairns asked the Minister for Finance the way his Department and public bodies and agencies under his remit fulfil their obligations section 42 of the Irish Human Rights and Equality Commission Act 2014; and if he will make a statement on the matter. [34854/21]
Amharc ar fhreagraFreagraí scríofa
Section 42 of the Irish Human Rights and Equality Commission Act 2014 places a positive duty on public sector bodies to have regard to the need to eliminate discrimination, promote equality, and protect human rights, in our daily work. Specifically, in my Department this is evident in our strategic planning processes, annual review of the Governance Framework, ongoing training offered to staff and in assessing impacts as part of our policy development. A training programme on Unconscious Bias, Inclusion and Diversity has been rolled out this year; this training is a continuation of unconscious bias training completed in 2018 and will build on the foundations already put in place. My Department participates in the Equality Budgeting Advisory Group, led by the Department of Public Expenditure and Reform, which is currently focussed on progressing the recommendations of the 2019 OECD policy scan. My Department is also a joint sponsor of the ongoing work on well-being measurement, with the goal of creating a broader context for policy-making, inclusive of aspects such as equality and human rights.
My Department’s recently-published Statement of Strategy for the period 2021-2023 reflects our obligation under Section 42 of the Act. Implementation of the Public Sector Duty has an important role to play in supporting public bodies to respond positively to growing diversity in Irish society. In reflecting our equality and human rights assessment pertaining to the Department’s purpose and functions, the following forms part of the objectives in the new Statement of Strategy:
“In embedding our Public Sector Duty obligations, we will continue to develop the process of budget and policy proofing as a means of advancing equality, reducing poverty and strengthening economic and social rights”.
With regard to those bodies under the aegis of my Department that have obligations under Section 42 of the Irish Human Rights and Equality Commission Act 2014, details can be found below.
The Central Bank of Ireland is aware of its obligations under Section 42 of the Irish Human Rights and Equality Commission 2014, and is committed to delivering on its Public Sector Equality and Human Rights Duty. The Bank’s Strategic Plan 2019-2021 sets out commitments in this regard, on which an annual assessment is conducted, and reported on in its Annual Report. The Bank is currently developing its next Strategic Plan (2022-2024), and is considering its responsibilities under Section 42 of the Irish Human Rights and Equality Commission Act 2014 as part of its development. Recent engagements with its stakeholders as part of this strategy development, including a public engagement, explicitly sought views and input from stakeholders regarding its public sector human rights and equality duty.
Home Building Finance Ireland (HBFI) has a Customer Service Action Plan Charter 2020-2023 available on the its website which states that it is committed to treating all customers equally and in accordance with relevant legislation; ensuring that there is no discrimination on grounds of gender, civil status, family status, sexual orientation, religious belief, age, disability, race or membership of the Traveller community, and creating staff awareness of the importance of equality and diversity in their interactions with customers through information sessions and training. HBFI operates to best practice standards in its dealings with customers/stakeholders and complies with all legislation pertaining to Human Rights and Equality.
The Irish Financial Services Appeals Tribunal (IFSAT) performs a specific function in respect of persons or bodies who wish to appeal specific appealable decisions of the Central Bank of Ireland. In accordance with IFSAT’s obligations pursuant to the 2014 Act, and having regard to its functions, purpose and size, IFSAT has assessed the human rights and equality issues it believes to be relevant to its functions and purpose, and has plans and actions in place to address any potential accessibility issues. All steps to be taken in accordance with that plan will be documented in its annual report.
The Irish Fiscal Advisory Council works to ensure the elimination of discrimination, promotion of equality of opportunity and protection of the human rights of those with whom it liaises and with its employees when carrying out its activities. This is informed by relevant legislation and is underpinned by its Code of Conduct, Communication, HR and Recruitment policies and procedures. In its operation, the Fiscal Council works to ensure that no member of the public, stakeholder or employee suffers discrimination in interactions with it under any of the protected grounds
The Financial Services and Pensions Ombudsman (FSPO) is committed to fulfilling its obligations under Section 42 of the Irish Human Rights and Equality Commission Act 2014 in order to eliminate discrimination, promote equality of opportunity and to protect the human rights of those it provides services to and its staff. In accordance with Section 42 of the Act, the FSPO has committed to considering and addressing any human rights and equality issues relevant to its functions both in its current and next Strategic Plan, and will report on progress in its annual reports.
The National Asset Management Agency (NAMA) adheres to its statutory obligations under Section 42 of the Irish Human Rights and Equality Commission Act 2014 to eliminate discrimination, promote equality of opportunity and to protect the human rights of staff and service users. Its 2020 Annual Report and Financial Statements set out the ways in which NAMA adheres to these obligations.
The Strategic Banking Corporation of Ireland (SBCI) is committed to treating all customers equally and in accordance with relevant legislation. It is committed to ensuring that there is no discrimination on grounds of gender, civil status, family status, sexual orientation, religious belief, age, disability, race or membership of the Traveller community; and creating staff awareness of the importance of equality and diversity in their interactions with customers through information sessions and training. The SBCI operates to best practice standards in its dealings with customers/stakeholders and complies with all legislation pertaining to Human Rights and Equality. Any obligations arising pursuant to Section 42 of the Irish Human Rights and Equality Commission Act 2014 that relate to staff may be found in the NTMA response as the NTMA assigns staff to SBCI.
The National Treasury Management Agency (NTMA) Corporate Strategy, which is reviewed and updated on an annual basis, contains targets and deliverables to reflect progress on key projects and initiatives, particularly in the area of inclusion & diversity. As part of the strategic review for 2021, a target was formulated to ensure the NTMA complies with the requirements of the Public Sector Equality and Human Rights Duty. The NTMA has several policies in place to support employees including a Dignity and Respect policy, a Workplace Equality policy, and a Gender Identity and Expression policy, as well as partnering with external organisations to promote the employment of people from underrepresented minorities. The NTMA also provides business and support services and systems to HBFI, NAMA and the SBCI. HR services are one such service provided to these bodies
The Office of the Comptroller and Auditor General has committed in its Statement of Strategy 2021 – 2025 to formally assess compliance, as an employer, with human rights legislation during the period 2021 -2022. While an initial internal assessment has been carried out, this external assessment will robustly confirm the Office’s adherence to Section 42 of the Irish Human Rights and Equality Commission Act 2014. Work has commenced on this deliverable and the assessment should be complete by year end 2021.
I am advised by the Office of the Revenue Commissioners that it fulfils its obligations under Section 42 of the Irish Human Rights and Equality Commission Act 2014 through a culture of equality and fairness, in line with its core values as set out in its Statement of Strategy 2021 – 2023. Revenue recognises the mutual rights and obligations of the organisation and the customers it serves in its Customer Service Charter. Its Employee Engagement Charter sets out the mutual obligations and expectations of the organisation and its staff in a similar manner. Revenue sets out details of policies, plans and actions to address relevant equality issues in its Public Sector Duty Action Plan and reports on them in its Annual Report.
The Tax Appeals Commission (TAC) is committed to continual review of its policies and procedures to ensure compliance with the obligations under Section 42 of the Irish Human Rights and Equality Commission Act 2014, demonstrated in its Statement of Strategy 2021-2024. The TAC places a strong emphasis on the right to fair procedures, equal access and equal treatment in all aspects of its functions for both employees and those who engage with the organisation. The TAC contacts every participant intending to visit the office for a hearing in advance, to ascertain if any special needs are required and makes accommodation accordingly. The TAC’s obligations under Section 42 of the Act are included in its annual report.
Disabilities Assessments
Ceisteanna (159)
Holly Cairns
Ceist:159. Deputy Holly Cairns asked the Minister for Finance the way his Department and public bodies and agencies under his remit undertake disability impact assessments; the process by which these assessments are monitored; and if he will make a statement on the matter. [34871/21]
Amharc ar fhreagraFreagraí scríofa
My Department has not had occasion to undertake a Disability Impact Assessment (DIA) to date. My Department carries out Regulatory Impact Analyses (RIAs) of Memoranda where relevant, in accordance with the steps outlined in the Cabinet Handbook. RIAs consider a broad range of impacts and would indicate any identified impact on people with disabilities. Should the requirement arise, my Department would carry out a DIA in accordance with the Cabinet Handbook and the DIA Guidelines set out by the Department of Justice.
My Department participates in the Equality Budgeting Advisory Group, led by the Department of Public Expenditure and Reform, which is comprised of a broad range of relevant stakeholders and policy experts including representatives from the National Disability Authority and the Irish Human Rights and Equality Commission. Stakeholders provide advice on the most effective way to advance equality budgeting policy, progress the initiative and further guide the rollout of equality budgeting. The scope of Equality Budgeting was expanded in 2019 to include other dimensions of equality such as poverty, socioeconomic inequality and disability. My Department is also a joint sponsor of the ongoing work on well-being measurement, with the goal of creating a broader context for policy-making, inclusive of aspects such as equality and human rights.
While the bodies under the aegis of my Department may be asked to provide observations on Memoranda, they are not responsible for bringing Memoranda to Cabinet and therefore do not carry out DIAs.
Tax Code
Ceisteanna (160)
Christopher O'Sullivan
Ceist:160. Deputy Christopher O'Sullivan asked the Minister for Finance his plans to review the current position relating to the payment of capital acquisitions tax by unmarried cohabitants both in relation to a shared primary residence home and other assets; and if he will make a statement on the matter. [34976/21]
Amharc ar fhreagraFreagraí scríofa
At the outset, I wish to acknowledge that the issue of the payment of Capital Acquisitions Tax (CAT) by unmarried cohabitants both in relation to a shared primary residence home and other assets is a complex issue.
The starting point for considering this matter is that cohabitants do not have the same legal rights and obligations as a married couple or couple in a civil partnership. Under the law, couples who have obtained legal recognition of their relationship status through marriage or civil partnership are not in an analogous situation to other cohabiting couples, which is why they are not accorded similar tax treatment to couples who have a civil status that is recognised in law.
Therefore, any change in the tax treatment of cohabiting couples cannot be considered in isolation, solely in respect of Capital Acquisitions Tax. There are implications, for example, for income tax and social welfare treatment also. For this reason, this can be considered only in the broader context of future social and legal policy development in relation to such couples.
However, the above said there are a number of reliefs for cohabitants under CAT. For instance, cohabiting individuals can avail of the ‘dwelling house exemption’ to bequeath their principal private residence, generally the most substantial asset owned by an individual, free from inheritance tax. To qualify for the exemption, the inherited house must have been the deceased cohabitant’s principal private residence at the date of his or her death. This requirement is relaxed in situations where the deceased person had to leave the house before the date of death because of ill health; for example, to live in in a nursing home. In addition, the inheriting cohabitant must not have a beneficial interest in another residential property. Finally, the inheriting cohabitant must have lived in the house for 3 years prior to the date of the inheritance and must continue to live in the house for 6 years after the date of the inheritance.
Agricultural property and relevant business property can also be gifted or bequeathed between cohabitants with a significant 90% reduction in their taxable values under the agricultural relief and business relief schemes where the relevant conditions are met. The dwelling house exemption, agricultural relief and business relief are available irrespective of the relationship between the individuals concerned and apply equally to married couples, civil partners, cohabitants, siblings or any other form of relationship.
Section 88A of the Capital Acquisitions Tax Consolidation Act 2003 exempts transfers of property, made under a court order, between qualified cohabitants within the meaning of Part 15 of the Civil Partnership and Certain Rights and Obligations of Cohabitants (CPCROC) Act 2010. The CPROC Act defines “qualified cohabitants” as persons who have been in a committed and loving relationship with another person for a minimum period of 5 years (2 years where they are parents of one or more dependent children), whose relationship has ended due to death or separation and neither of whom was married to and living with another person in 4 of the 5 years immediately before the end of the relationship.
An Garda Síochána
Ceisteanna (161)
Patricia Ryan
Ceist:161. Deputy Patricia Ryan asked the Minister for Public Expenditure and Reform the number of former Garda stations in counties Kildare, Laois and Offaly that are owned by the State; the current use of each; and if he will make a statement on the matter. [34376/21]
Amharc ar fhreagraFreagraí scríofa
I am advised by the Commissioners of Public Works that there are two former Garda stations in State ownership in Co. Kildare, no former Garda Stations in State ownership in Co. Laois and one former Garda station in State ownership in Co. Offaly.
The following list shows the current status of each of the former Garda stations closed as part of An Garda Síochána's 2012 and 2013 Policing Plans in the three counties.
|
County |
Former Garda Station |
Status |
|
Kildare |
Ballytore |
Future use under consideration by Kildare County Council |
|
Kildare |
Kill |
Retained for alternative State use by County Kildare LEADER Partnership under Licence |
|
Kildare |
Ballymore Eustace |
Lease on property was surrendered |
|
Laois |
Ballacolla |
Disposed |
|
Laois |
Ballinakill |
Disposed |
|
Offaly |
Shannonbridge |
Occupied by An Garda Síochána |
|
Offaly |
Geashill |
Disposed |
Ministerial Responsibilities
Ceisteanna (162)
Patricia Ryan
Ceist:162. Deputy Patricia Ryan asked the Minister for Public Expenditure and Reform the details of the Acts in force for which he has lead responsibility and that have parts or sections yet to be formally commenced including the purpose of same in tabular form; and if he will make a statement on the matter. [34377/21]
Amharc ar fhreagraFreagraí scríofa
The information requested by the Deputy is set out in the table below, with additional context further below.
|
Title of Act |
Signed into law |
Sections of the Act not yet commenced |
|
Data Sharing and Governance Act 2019 |
4 March 2019 |
All outstanding sections not covered in S.I. No. 189/2019 |
I wish to advise the Deputy that a number of sections of the Data Sharing and Governance Act 2019 have already been commenced, as outlined in S.I. No. 189/2019. In accordance with legal advice received, my Department is progressing by way of a statutory instrument to commence all outstanding sections, with the exception of Sections 6(2) and 6(3), and this commencement order is scheduled for July 2021. The commencement order in July will commence all outstanding sections (with the exception of Sections 6(2) and 6(3)) of the Data Sharing and Governance Act 2019 with effect from 1 July 2021. 31 March 2022 is appointed as the day on which sections 6(2) and 6(3) of the Data Sharing and Governance Act 2019 (No. 5 of 2019) will come into operation.
Sections 6(2) and 6(3) overlap with the Data Protection Act 2018 and their delayed commencement is necessary in order to ensure a smooth transition of public bodies from reliance on the Data Protection Act as a basis for data sharing to reliance on the Data Sharing and Governance Act. It is intended to commence these sections by 31 March 2022. The purpose of Sections 6(2) and 6(3) is to ensure that public bodies previously reliant on Section 38 of the Data Protection Act as the legal basis for sharing data with other public bodies must now do so under the provisions of the Data Sharing and Governance Act 2019.
Departmental Meetings
Ceisteanna (163)
Patrick Costello
Ceist:163. Deputy Patrick Costello asked the Minister for Public Expenditure and Reform the number of meetings that have been scheduled by a union (details supplied) with his Department since January 2020 in relation to secretarial assistant pay; and the number of meetings that have taken place. [34463/21]
Amharc ar fhreagraFreagraí scríofa
The Deputy will be aware that SIPTU has been engaging with the Houses of the Oireachtas Commission in relation to the terms and conditions of its members who are political support staff of Oireachtas Members. The staff in question are employed in the Houses of the Oireachtas by individual TDs and Senators.
The Houses of the Oireachtas Commission Act, 2003 requires the Commission, in relation to secretarial facilities, to obtain my consent before reaching an agreement with any person in relation to rates of pay, conditions of employment and superannuation.
In line with general practice in such matters where my Department is not the employer, my officials do not engage directly with the staff representatives in relation to terms and conditions.
While my officials will continue to engage with officials from the Oireachtas as appropriate, no meetings involving my Department have taken place with SIPTU on this issue.
National Development Plan
Ceisteanna (164)
Mairéad Farrell
Ceist:164. Deputy Mairéad Farrell asked the Minister for Public Expenditure and Reform the date by which the updated capital ceilings, as per the review of the National Development Plan 2018-2027, will be published; and if he will make a statement on the matter. [34545/21]
Amharc ar fhreagraFreagraí scríofa
The review of the National Development Plan is currently ongoing.
As part of the Programme for Government the review was brought forward to 2021 in order to assess the resourcing requirements for the most important challenges facing us as a nation including climate action, infrastructural challenges, housing, balanced regional development, healthcare, social welfare policy, transport, and education.
The first phase commenced in October 2020, which included the public consultation, Review to Renew, as well as further evidence-gathering by way of sectoral submissions for Departments and a series of technical papers.
The results of Phase 1 were published in a report on April 4th 2021 on my Department's website.
The technical and consultative work carried out as part of Phase 1 forms the evidence base to underpin the decisions to be taken in Phase 2 of the NDP.
The objective of Phase 2 of the NDP is to set out revised sectoral capital allocations for the upcoming 10-year period, including non-Exchequer investment, as well as providing a renewed focus on delivery of efficient and cost-effective public infrastructure. The range of indicated sectoral priorities will be identified as part of the final revised NDP.
Engagement is ongoing with Departments in this regard with a view to progressing this work over the coming period.
The overall timetable in this regard, and as regards publication of the revised NDP including the updated capital ceilings, will naturally be coordinated with other Government policy initiatives which have a bearing upon our overall capital and infrastructure priorities.
An Garda Síochána
Ceisteanna (165, 166)
Catherine Murphy
Ceist:165. Deputy Catherine Murphy asked the Minister for Public Expenditure and Reform if he will provide further details in respect of the amended design detail in respect of the construction of the Garda building on Military Road, Kilmainham, Dublin 8 that was received from An Garda Síochána that is incorporated into the design and construction of the Military Road facility; and if he will provide the nature of that design and the additional costs of same. [34666/21]
Amharc ar fhreagraCatherine Murphy
Ceist:166. Deputy Catherine Murphy asked the Minister for Public Expenditure and Reform if all and or a portion of the building windows on the construction of the Garda building on Military Road, Kilmainham, Dublin 8 have had to be reconsidered and or redesigned and or configured differently to the original design; the cost of same; the date on which this issue was identified; and the date on which a solution to same was signed off on. [34667/21]
Amharc ar fhreagraFreagraí scríofa
I propose to take Questions Nos. 165 and 166 together.
The new Garda, Security and Crime Operations Centre at Military Road, was subject to a planning process under Part 9 of the Planning and Development Regulations 2001 (as amended). The project is being developed in accordance with the planning approved received in August 2018.
Question No. 166 answered with Question No. 165.