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Gnáthamharc

Tuesday, 27 Jul 2021

Written Answers Nos. 21-37

Work Permits

Ceisteanna (21)

James O'Connor

Ceist:

21. Deputy James O'Connor asked the Tánaiste and Minister for Enterprise, Trade and Employment if he will allow those on general employment permits to have the same rights as critical skills permit holders with regard to spouse and partner work permits; and if he will make a statement on the matter. [39736/21]

Amharc ar fhreagra

Freagraí scríofa

The Employment Permits scheme is vacancy led and driven by the changing needs of the labour market, expanding and contracting in tandem with its inherent fluctuations. The system is managed through the critical skills and ineligible occupations lists, which are subject to twice yearly evidence-based review.

The critical skills employment permit is Ireland’s premium employment permit and is designed to attract highly skilled people into the labour market in roles identified as being in critical short supply (on the critical skilled occupation list) with the aim of encouraging them to take up permanent residence and employment in the State. As a result, it attracts a number of additional benefits over the other permit types including a fast-track to long term residency after two years, immediate family reunification and broad access to the labour market of dependent/spouse/partners.

The general employment permit is the main permit used by the State to attract non-EEA nationals in occupations of a more general nature. It requires a range of criteria be met including a labour market needs test demonstrating that the employer was unable to fill the position from the Irish and EEA labour markets.

After one year, the permit holder may apply for family reunification and after five years, long term residency permission from the Department of Justice. Should the spouse/partner secure employment in an eligible occupation, they may apply for a permit in their own right. Non EEA nationals who have resided in the State for five years are eligible to apply for citizenship.

The additional benefits attached to the critical skilled employment permit are designed to attract workers in possession of skills of critical importance to the economy and to encourage them to apply for long term residency.

Extending these additional benefits to other employment permit holders would require consideration of the potential impacts, including on the domestic labour market, our community preference obligations to the EU and on broader immigration policies. My officials continue to engage on an ongoing basis on range of matters where economic migration polices and immigration polices intersect including those issues raised by the deputy.

Flexible Work Practices

Ceisteanna (22)

Róisín Shortall

Ceist:

22. Deputy Róisín Shortall asked the Tánaiste and Minister for Enterprise, Trade and Employment the status of the introduction of a four-day work week; and if he will make a statement on the matter. [39790/21]

Amharc ar fhreagra

Freagraí scríofa

The Covid-19 pandemic has caused us to rethink and re-evaluate how we work. It has been shown that huge numbers of people can be just as productive while working at home rather than having to commute to the office every day. This has accelerated the shift towards more flexible and family friendly working hours. As we recover from the pandemic, we want to discover more about how we can keep some of the gains that have been made in terms of less commuting and more family time.

Together with the Department of Environment, Climate and Communications, my Department intends to seek proposals from the research community on the social, economic and environmental implications of reduced working time. The idea of the four day working week is ambitious, in terms of achieving the same outcomes and productivity for the same pay, with potentially 20 percent fewer hours worked. It is important, however, to maintain an open mind when it comes to innovations in the world of work. This research is being commissioned to provide the Government with a much greater understanding of the potential of the idea.

Similar research has been carried out in other jurisdictions to give consideration to how, for example, a move to a four day week would impact on greenhouse has emissions, environmental pollution and resource and energy consumption; macro-economic impacts, employment levels, business competitiveness and staff productivity; and gender inequality, staff wellbeing and job satisfaction.

I understand from my colleague, the Minister for Environment, Climate and Communications that the research call will issue in the coming weeks. This call will provide an opportunity to address these impacts in the specific context of the Irish economy.

Departmental Bodies

Ceisteanna (23)

Noel Grealish

Ceist:

23. Deputy Noel Grealish asked the Tánaiste and Minister for Enterprise, Trade and Employment if he will request the State agencies, organisations or boards under the remit of his Department or that receive funding from his Department to confirm whether they have been charged interest on funds held on deposit in Irish banks including current accounts since negative interest rates were introduced; the amount of interest paid to date; and if he will make a statement on the matter. [40024/21]

Amharc ar fhreagra

Freagraí scríofa

The attached Schedule sets out details of the negative interest rate charges incurred by the Agencies receiving funding from or operating under the aegis of my Department since the introduction of such charges by their respective financial services providers up until the 30th June 2021.

I wish to assure the Deputy that my Department and our Agencies are fully aware of the importance of achieving value for money in relation to the goods and services that we purchase including in relation to  banking services such as the cost of maintaining positive credit balances.

My Department  meets regularly with our Agencies, including in relation to operational matters and I have requested that their attention be drawn to the importance of ensuring that where possible they take the necessary steps to mitigate against the potential for incurring negative interest charges where such charges are imposed by their financial services provider.

State Agencies, organisations or boards under the remit of the Department or that receive funding from the Department

amount of negative interest charged since introdution up to 30 June 2021

Name of body 

IDA Ireland

255,296

Enterprise Ireland

80,466

InterTrade Ireland

3,050

Micro Finance Ireland

27,915

National Standards & Safety Authority ( NSAI)

0

Local Enterprise Offices

1,000

Health & Safety Authority

31,154

Competition and Consumer Protection Commission

0

Personal Injuries Assessment Board

13,726

Irish Auditing and Accounting Supervisory Authority

0

412,607

Departmental Bodies

Ceisteanna (24)

Paul Kehoe

Ceist:

24. Deputy Paul Kehoe asked the Tánaiste and Minister for Enterprise, Trade and Employment the agencies and State organisations under his Department that are receiving State funding that do not have to declare salaries of employees under the 2016 code of governance; and if he will make a statement on the matter. [40033/21]

Amharc ar fhreagra

Freagraí scríofa

I can confirm that all agencies under the aegis of my Department have fully complied with the reporting obligations under the Code of Practice for the Governance of State Bodies with regard to the disclosure of salaries paid to employees.

Employment Rights

Ceisteanna (25)

Gerald Nash

Ceist:

25. Deputy Ged Nash asked the Tánaiste and Minister for Enterprise, Trade and Employment when the relevant Minister of State plans to formally sign the employment regulation order giving effect to recommendation made by the Security Industry, Joint Labour Committee; if he plans to delay the implementation of the order to 1 September 2021; the reason for any delay in its implementation; and if he will make a statement on the matter. [40060/21]

Amharc ar fhreagra

Freagraí scríofa

I am statutorily required to give due consideration on whether it is appropriate to give effect to a recommendation from the Labour Court concerning a proposal for an Employment Regulation Order.

In considering whether it was appropriate to accept the Labour Court's recommendation, I wanted to ensure that workers and employers in the sector have adequate notice of the changes to the minimum rates of pay and other conditions. I was also mindful of the impact of Covid-19 public health restrictions in place and their impact on both businesses and workers in Ireland.

Accordingly, I indicated on 28 April that the ERO would take legal effect from 1 September 2021, with a second increase effective on 1 June 2022.

My Department was notified on 19 July of an ex parte injunction granted by the High Court against the implementation of the new Security ERO on September 1. The matter is currently receiving due attention.

Covid-19 Pandemic Supports

Ceisteanna (26)

Pearse Doherty

Ceist:

26. Deputy Pearse Doherty asked the Tánaiste and Minister for Enterprise, Trade and Employment the number and monetary amount of grants provided by his Department under the Covid-19 restart grant by county in tabular form; and if he will make a statement on the matter. [40123/21]

Amharc ar fhreagra

Freagraí scríofa

The Restart Grant and Restart Grant Plus Schemes provided by my Department were introduced as COVID-19 enterprise measures on foot of Government Decisions and operated by the 31 Local Authorities from May 2020 to October 2020.

The table below sets out the number and monetary amount of grants paid out by Local Authority area.

Local Authority

Number of Applications Paid

Value of Applications Paid

Carlow

1,358

€7,493,149

Cavan

2,078

€9,851,417

Clare

2,852

€15,062,331

Cork City

5,332

€36,951,412

Cork County

10,703

€34,124,468

Donegal

4,392

€24,298,505

Dublin City

12,283

€98,022,805

Dun Laoghaire Rathdown

3,217

€26,088,577

Fingal

4,051

€30,091,628

Galway City

2,784

€18,897,889

Galway County

3,433

€17,016,277

Kerry

4,150

€23,540,813

Kildare

3,695

€25,448,466

Kilkenny

2,194

€11,325,394

Laois

1,381

€7,693,446

Leitrim

912

€4,203,787

Limerick

4,517

€26,576,902

Longford

1,336

€6,196,951

Louth

3,052

€18,281,163

Mayo

3,968

€20,241,131

Meath

3,460

€18,973,679

Monaghan

1,898

€9,357,678

Offaly

1,793

€9,167,835

Roscommon

1,715

€8,242,244

Sligo

1,827

€9,009,109

South Dublin

3,710

€30,976,222

Tipperary

4,273

€20,401,593

Waterford

2,828

€15,779,672

Westmeath

2,298

€11,483,918

Wexford

4,183

€22,534,110

Wicklow

2,961

€15,897,283

Total

108,634

€633,229,854

Enterprise Support Services

Ceisteanna (27)

Fergus O'Dowd

Ceist:

27. Deputy Fergus O'Dowd asked the Tánaiste and Minister for Enterprise, Trade and Employment if further discussions have taken place within his Department in relation to the provision of a local enterprise office for Drogheda and east County Meath to cater for the significant population; and if he will make a statement on the matter. [40141/21]

Amharc ar fhreagra

Freagraí scríofa

My Department in conjunction with the Local Enterprise Offices network across the country has continued to develop a range of financial aid and business assistance programmes to help local businesses with the LEOs acting as a ‘first-stop-shop’ for advice and guidance, financial assistance, and other programmes for anyone intending to start or grow a business.

In that regard, both the Louth and Meath Local Enterprise Offices encourage a strong spirit of entrepreneurship throughout their respective Local Authority areas and ensure that all businesses within their locality are supported through grant aid, where applicable, and an extensive suite of training and development programmes on the basis of needs and qualifying criteria. I am assured that the full range of financial aid, programmes and activities that both Louth and Meath Local Enterprise Offices deliver are dispersed in an equitable and transparent way throughout both counties.

In regard to the suggestion of an additional Local Enterprise Office; when the Local Enterprise Office network was instituted under the County Enterprise Boards (Dissolution) Act, 2014, a Local Enterprise Office was established on the basis of the functional area of the 31 County and City Councils in Ireland. This model has been in operation for over 7 years with excellent and deepening co-operation between my Department, Enterprise Ireland and the Local Authorities over time. This collaboration has been the platform for ongoing and incremental success in terms of client engagement and strong local jobs growth in both Louth and Meath. In addition, the LEO network nationally provides a forum for sharing of good practice and collaboration between Local Enterprise Offices. There are no plans to change the structure.

In terms of LEO involvement in both counties, the following key statistics for both Louth and Meath Local Enterprise Offices indicate a healthy level of performance in both areas.

LEO Louth – Key Statistics

2019

2020

No of clients

240

247

Total Jobs (FT + PT)

971 (672 + 299)

884 (640 +244)

Gross Job Gains (FT + PT)

199 (106 + 93)

145

Gross Job Losses (FT + PT)

125 (81 + 44)

233

Net new Jobs

74

-88

Measure 1 Payments

€334,659

€284,352

No. of Projects Paid

36

36

Training Participants

1,177

1,690

Mentoring Participants

393

832

IBYE Applications

48

N/A

Trading Online Vouchers Approved

33

338

MFI applications submitted

9

24

LEO Meath – Key Statistics

2019

2020

No of clients

273

282

Total Jobs (FT + PT)

1358 (1049 + 309)

1356 (1052 +304)

Gross Job Gains (FT + PT)

269 (195 + 74)

228

Gross Job Losses (FT + PT)

147 (76 + 71)

198

Net new Jobs

122

30

Measure 1 Payments

€471,292

€373,132

No. of Projects Paid

52

39

Training Participants

996

1,848

Mentoring Participants

275

149

IBYE Applications

62

N/A

Trading Online Vouchers Approved

52

438

MFI applications submitted

17

35

Farm Safety

Ceisteanna (28)

Niamh Smyth

Ceist:

28. Deputy Niamh Smyth asked the Tánaiste and Minister for Enterprise, Trade and Employment the value his Department places on farm safety; the new initiatives he plans to introduce to counter the loss of life as a result of farm accidents and to reduce the number of serious injuries from same; and if he will make a statement on the matter. [40250/21]

Amharc ar fhreagra

Freagraí scríofa

I wish to assure the Deputy that farm safety in the agriculture sector remains a priority for both my Department and the Health and Safety Authority (HSA). As an identified priority sector by the HSA in its current three-year strategy it continues to receive a sustained focus in the delivery of the HSA’s occupational health and safety policy and its inspection programmes.

The HSA has an extensive farm safety prevention programme in place, which focusses on the provision of advice, guidance, e-tools and educational supports for the sector, as well as targeted inspection campaigns. This programme is delivered in a collaborative manner and involves the key farming stakeholder groups along with other Government Departments and Agencies.

Initiatives and measures are in place to educate, raise awareness and to help prevent the injuries and fatalities prevalent in the farming community. Extensive guidance and information on all aspects of farm safety, developed by the HSA in consultation with stakeholders, is freely available. The core of this being a user-friendly Farm Safety Code of Practice and half-day training program on its practical use delivered by the Teagasc advisory service and independent agricultural advisors.

The HSA has continued to provide significant levels of advice and support to the agriculture sector. For example, a new Farm Safety Partnership Advisory Committee (FSPAC) has been established. This group has just completed a new four-year plan to address occupational health and safety issues in farming, which is due to be published in August.

The HSA also carried out a proactive inspection programme to coincide with Farm Safety Week (19-23 July) which is an annual event lead by the Farm Safety Foundation and takes place in the Republic of Ireland and across the UK. It also continues to carry out periodic campaigns targeting the farming sector.

In addition, under the auspices of my colleague Minister Heydon, the Department of Agriculture, Food and the Marine is funding, through the Research Stimulus Fund, a farm safety research project entitled: “BESAFE - Behaviours for Safer Farming: The health and safety of farmers is a significant challenge for the social sustainability of Irish agriculture”. Given the unique occupational characteristics of farming the aim of the BeSafe project is to develop and support the adoption of tailored approaches to improve safety thereby effecting positive lasting change. While the BeSafe project is being led by Teagasc, it is a cross-Agency initiative with regulatory specialists from the Health and Safety Authority participating and supported by the HSA Farm Safety Partnership along with researchers from Teagasc, NUI Galway, and UCD. The work of the team will be overseen by an International Research Advisory Group and a Stakeholder Advisory Group.

Employment Rights

Ceisteanna (29, 30, 31, 34)

Johnny Guirke

Ceist:

29. Deputy Johnny Guirke asked the Tánaiste and Minister for Enterprise, Trade and Employment the employment rights an employee retains if they refuse to get a Covid-19 vaccination; and if he will make a statement on the matter. [40265/21]

Amharc ar fhreagra

Johnny Guirke

Ceist:

30. Deputy Johnny Guirke asked the Tánaiste and Minister for Enterprise, Trade and Employment the employment rights that apply in cases in which an employee who is Covid-19 vaccinated is instructed to work alongside a non-vaccinated employee; and if he will make a statement on the matter. [40266/21]

Amharc ar fhreagra

Johnny Guirke

Ceist:

31. Deputy Johnny Guirke asked the Tánaiste and Minister for Enterprise, Trade and Employment the employment rights of an employer in dealing with a non-vaccinated worker who refuses to get a Covid-19 vaccine; and if he will make a statement on the matter. [40267/21]

Amharc ar fhreagra

Johnny Guirke

Ceist:

34. Deputy Johnny Guirke asked the Tánaiste and Minister for Enterprise, Trade and Employment the details of an employer’s employment rights liability in cases in which a Covid-19 worker refuses to work beside a non-vaccinated worker on the basis that it could affect their health and safety; and if he will make a statement on the matter. [40271/21]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 29, 30, 31 and 34 together.

Ireland’s employment rights legislation protects all employees who are legally employed on a contract of service basis. Vaccination status does not reduce the established employment rights that are afforded to employees.

Where an individual believes they are being deprived of employment rights applicable to employees they may refer a complaint to the Workplace Relations Commission (WRC) where the matter can be dealt with by way of mediation or adjudication leading to a decision that is enforceable through the District Court. WRC inspectors can also be asked to investigate certain breaches.

The Work Safely Protocol was recently updated to reflect information learned over the course of the COVID-19 pandemic. This revised Protocol incorporates current advice on the Public Health measures needed to reduce the spread of COVID-19 in the community and in workplaces and includes information on wearing of masks, ventilation of workplaces, vaccinations and antigen testing.

The Protocol is applicable to all sectors of the economy and sets out the minimum measures required in every workplace to prevent the spread of Covid-19 and to facilitate the re-opening of workplaces as well as the ongoing safe operation of those workplaces. All employers and employees need to continue to implement the measures set out in the Protocol.

The updated Work Safely Protocol also offers some general guidance for employers around vaccinations in section D14 of the Protocol.

The decision to get a vaccination against COVID-19 is voluntary. If an employee decides not to avail of the offer of a vaccination, an employer must review their workplace safety and health risk assessment and decide whether the employee can carry out their work without vaccination, and what other protective measures might be needed.

The Health and Safety Authority (HSA) can offer advice and guidance to employers on conducting risk assessments and the Workplace Contact Unit in the HSA can deal with complaints and queries from both employers and employees about the application of the Work Safely Protocol at their place of work. However, the Health and Safety Authority will not be able to offer advice on what work should be assigned to individual employees based on their vaccination status, an employer’s workplace health and safety risk assessment could consider an individual’s vaccine status, if this information has been supplied by the employee.

Fundamentally, the decision to get a vaccination is voluntary and there are no plans to make vaccinations mandatory. Employers will have to bear this in mind when undertaking risk assessments and the organisation of work activities. Communication between employers and employees is important to identify any potential problems.

A balance exists between an employer’s legal obligation to protect the health of their employees and maintain a safe place of work and an employees’ right around privacy of their medical information. In this regard, in some circumstances, employers may be justified in requiring employees to inform them that they have been vaccinated. Implementation of such a stringent requirement in a workplace, would require a strong justification based on necessity, proportionality and on an assessment of risk. This should take into consideration specific organisational factors such as the presence of vulnerable persons in the workplace, any reasons the employee might potentially have for not disclosing such information and any directions or guidance of the public health authorities.

If an employee decides they do not wish to avail of the vaccination, an employer cannot compel them to do so. In this context, the employer must review their risk assessment and decide whether or not the employee can carry out their work without vaccination, and what other protective measures may be needed. There may be certain circumstances where it is deemed that, for their own safety, an unvaccinated person is not safe to perform certain tasks and, in such circumstances, the employer may have no option but to redeploy the worker. This decision would have to be agreed between the employer and the employee.

While the Health and Safety Authority cannot arbitrate on the particular role that an employee can be asked to undertake arising from a risk assessment, an employer can contact the Health and Safety Authority for advice on how best to carry out a risk assessment and comply with the Protocol. Separately, both employers and employees can access the services of the Workplace Relations Commission for advice on any work relations issue that might arise.

Question No. 30 answered with Question No. 29.
Question No. 31 answered with Question No. 29.

Employment Rights

Ceisteanna (32, 33)

Johnny Guirke

Ceist:

32. Deputy Johnny Guirke asked the Tánaiste and Minister for Enterprise, Trade and Employment if an employer will be required to segregate employees in terms of those vaccinated and non-vaccinated for Covid-19; and if he will make a statement on the matter. [40268/21]

Amharc ar fhreagra

Johnny Guirke

Ceist:

33. Deputy Johnny Guirke asked the Tánaiste and Minister for Enterprise, Trade and Employment if an employer will need to have employees carry Covid-19 vaccination passports on their persons for work purpose; and if he will make a statement on the matter. [40269/21]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 32 and 33 together.

The Work Safely Protocol was recently updated to reflect information learned over the course of the COVID-19 pandemic. This revised Protocol incorporates current advice on the Public Health measures needed to reduce the spread of COVID-19 in the community and in workplaces and includes information on wearing of masks, ventilation of workplaces, vaccinations and antigen testing.

The Protocol is applicable to all sectors of the economy and sets out the minimum measures required in every workplace to prevent the spread of Covid-19 and to facilitate the re-opening of workplaces as well as the ongoing safe operation of those workplaces. All employers and employees need to continue to implement the measures set out in the Protocol.

Fundamentally, the decision to get a vaccination is voluntary and there are no plans to make vaccinations mandatory. Employers will have to bear this in mind when undertaking risk assessments and the organisation of work activities. Communication between employers and employees is important to identify any potential problems.

A balance exists between an employer’s legal obligation to protect the health of their employees and maintain a safe place of work and an employees’ right around privacy of their medical information. In this regard, in some circumstances, employers may be justified in requiring employees to inform them that they have been vaccinated. Implementation of such a stringent requirement in a workplace, would require a strong justification based on necessity, proportionality and on an assessment of risk. This should take into consideration specific organisational factors such as the presence of vulnerable persons in the workplace, any reasons the employee might potentially have for not disclosing such information and any directions or guidance of the public health authorities.

If an employee decides they do not wish to avail of the vaccination, an employer cannot compel them to do so. In this context, the employer must review their risk assessment and decide whether or not the employee can carry out their work without vaccination, and what other protective measures may be needed. There may be certain circumstances where it is deemed that, for their own safety, an unvaccinated person is not safe to perform certain tasks and, in such circumstances, the employer may have no option but to redeploy the worker. This decision would have to be agreed between the employer and the employee.

While the Health and Safety Authority cannot arbitrate on the particular role that an employee can be asked to undertake arising from a risk assessment, an employer can contact the Health and Safety Authority for advice on how best to carry out a risk assessment and comply with the Protocol. Separately, both employers and employees can access the services of the Workplace Relations Commission for advice on any work relations issue that might arise.

Question No. 33 answered with Question No. 32.
Question No. 34 answered with Question No. 29.

Enterprise Support Services

Ceisteanna (35)

Brendan Griffin

Ceist:

35. Deputy Brendan Griffin asked the Tánaiste and Minister for Enterprise, Trade and Employment if he will make business supports available to enterprises that are TAN number holders importing used cars from the UK; and if he will make a statement on the matter. [40392/21]

Amharc ar fhreagra

Freagraí scríofa

In accordance with the Agreement on the Withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union, from 1 January 2021 onwards, goods imported from Great Britain must be declared to Customs, and the goods are liable to customs duty (if applicable) and VAT at import. The Agreement is clear that this applies to all goods, and it leaves no possibility for a different arrangement such as, for example, reverting to the tax treatment of used cars that had applied during the Transition Period before 1 January. Under the terms of the Protocol on Ireland/Northern Ireland, trade in goods between Ireland and Northern Ireland should continue as before, with no requirement for customs declarations and no liability to customs duty and VAT at import.

Since the UK left the EU Single Market and Customs Union, customs formalities apply to vehicles being imported from Great Britain. While I appreciate the significant impact this has on businesses, Customs is an EU competence and applies in all Member States, and it is not possible for me, as Minister for Finance, to implement any measures or suspend any measures that are not in compliance with EU Customs legislation.

It should be noted however, that the EU-UK Trade and Cooperation Agreement (TCA) eliminated tariff duties for trade between the EU and Great Britain where the relevant rules of origin are met. If the vehicles are of UK origin, then a 0% tariff rate applies. Tariffs of 10% will apply to vehicles which are not of UK origin. However, in certain instances returned goods relief may apply. This relief applies where the vehicles were originally exported from the EU, have not been altered and are re-imported within three years of export from the EU. In very specific circumstances, relief from Value-Added Tax (VAT) may also apply where the goods are re-imported into the EU by the same economic entity that originally exported the goods out of the EU.

Further detailed information on Returned Goods Relief and Movement of Motor Vehicles including proofs required for claiming the relief is available on the Revenue Website.

There is a particular issue with margin scheme cars. The UK has introduced significant changes to the VAT regime for used cars imported from Great Britain into Northern Ireland and extended the scope of the Margin Scheme to them. Under the Margin Scheme, a car dealer simply accounts for VAT on his or her gross profit margin on the sale of a used car, i.e. on the difference in the trade-in and resale prices. The UK had signalled that it would approach the European Commission to seek changes to the rules that apply under the Withdrawal Agreement/Protocol but they moved unilaterally on 14th January 2021 and published new rules that apply retrospectively from 31 December. The UK asked the Commission for a permanent derogation from the VAT Directive to allow them to operate the scheme but the Commission refused on the basis that the margin scheme cannot be applied on sales in Northern Ireland of second-hand cars imported from any 3rd country including Great Britain.

As a result, and after considering the scale of the threat posed by the abusive routing of cars imported into the State from Great Britain through Northern Ireland and the resulting non-payment of VAT at import, Revenue changed its guidance and indicated that cars imported from Great Britain into Northern Ireland after 31 December 2020 could only be subsequently imported into the State and reregistered here after they were declared to customs and customs duty, if applicable, and VAT at import were paid. This ensures that they are liable for VAT and Duty on the same basis as used cars brought into the State from Britain. The guidance also indicated that used cars imported into Northern Ireland from Great Britain prior to 1 January 2021 would not be subject to the need to complete a customs declaration and would not be liable to customs duty or VAT at import. The additional paperwork requirements have been kept to a minimum with a simplified Supplementary Import Declaration being required which allows the VAT on import to be paid.

The current approach explained above addresses the risk of substantial tax avoidance that has been posed since the 14 January announcement, should parties who are importing used vehicles from Britain into the State decide to route the transaction via Northern Ireland. The aim is to bring equal tax treatment to used car imports from Great Britain into the State, whether they be imported through a direct or an indirect route. The approach is intended to be temporary in nature, pending a resolution to the issue between the UK and the European Commission.

Foreign Direct Investment

Ceisteanna (36)

Brendan Griffin

Ceist:

36. Deputy Brendan Griffin asked the Tánaiste and Minister for Enterprise, Trade and Employment the number of IDA Ireland site visits to County Kerry in quarter 2 of 2021; and if he will make a statement on the matter. [40393/21]

Amharc ar fhreagra

Freagraí scríofa

IDA Ireland staff across the globe are conscious of the importance and impact of winning investments to locations such as Kerry and other regional locations.

IDA Ireland is operating in a very challenging environment over the past 16 months with little or no international travel globally as a result of the Covid 19 pandemic. The organisation has been operating virtually and hosting companies on virtual site visits with some successes during this time.

IDA Ireland is committed to winning opportunities for Kerry and the following points highlight this continued focus:

IDA Ireland Strategy 2021-2024 launched in January 2021 which again commits the organisation to winning new investments for every region of Ireland.

The Strategy contains a target of 800 investments for Ireland over the period, 400 of which will be outside Dublin. In addition, each region has its own individual target over the strategy with the South West Region (Kerry & Cork) having the largest target of any region outside Dublin of 118 investments.

A strong focus on supporting existing companies already in Ireland to minimise downsizings or closures. Some industry sectors are performing well while others have been impacted significantly as a result of the pandemic and/or a downturn on certain markets served by IDA client companies.

IDA Ireland has again publicly committed to build a new (second) Advance Technology Building in Tralee to support winning a new investment. The site selection process is underway on this. While it will take time to secure planning permission and construct the building, it is a strong statement of continued commitment to Kerry to support the winning of new investments.

The closure of Borg Warner has been a disappointment to the town and the individual employees impacted by the decision. IDA continues to market the facility and the potential availability of experienced and skilled former employees for new potential investments as they emerge.

IDA continues to engage with new companies on promoting Ireland as a location for their business utilising virtual site visits as opposed to physically visiting the county. In Q2, 2021, IDA Ireland hosted a virtual site visit showcasing Kerry for a potential investment. IDA will continue to position Kerry for virtual site visits over the rest of 2021 and beyond.

Foreign Direct Investment

Ceisteanna (37)

Brendan Griffin

Ceist:

37. Deputy Brendan Griffin asked the Tánaiste and Minister for Enterprise, Trade and Employment the up to date position regarding the location of a company (details supplied) to the IDA Ireland advance facility in Tralee, County Kerry; if a timeline in relation to future activities and employment levels at the facility will be provided; and if he will make a statement on the matter. [40394/21]

Amharc ar fhreagra

Freagraí scríofa

Central Pharma announced in December 2018 plans to establish an EMEA accredited contract packaging and supply centre at the IDA’s Advanced Technology Building in Tralee.

I understand that the company has subsequently experienced delays in progressing their plans in part due to Covid-19 restrictions which have delayed work on the site. However, I understand that once regulatory approvals have been received Central Pharma will be ready to commence operations.

The IDA has informed me that the company has already started to recruit key staff, and this will be followed by further hires. The company remains committed to its plans for the site.

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