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Tuesday, 19 Oct 2021

Written Answers Nos. 379-397

Gambling Sector

Ceisteanna (379)

Colm Burke

Ceist:

379. Deputy Colm Burke asked the Minister for Finance the reason a casino (details supplied) was refused support under the CRSS as the Revenue Commissioners determined it was not eligible as per SI No. 452 even though guidelines state that it is unable to reopen; if this will be remedied with support given to the business; and if he will make a statement on the matter. [51184/21]

Amharc ar fhreagra

Freagraí scríofa

The Covid Restrictions Support Scheme (CRSS) is provided for by Section 11 of the Finance Act 2020 and is available to companies, self-employed individuals and partnerships who carry on a trade or trading activities the profits of which are chargeable to tax under Case 1 of Schedule D. The trade must also be carried on from a business premises that is located in a region subject to restrictions introduced in line with the Government’s ‘Living with Covid-19 Plan’, with the result that the business is required to prohibit or significantly restrict customers from accessing its premises.

I am advised by Revenue that the business in question is a Private Members Club, where gaming (within the meaning of the Gaming and Lotteries Act 1956) is carried on exclusively amongst members. While this business sector was initially restricted due to the pandemic, it was removed from the ‘restricted list’ with effect from 6 September 2021. As such, the sector, including the business in question, does not qualify for the CRSS from that date.

Finally, Revenue has confirmed that the business received CRSS payments from 13 October 2020 to 5 September 2021  and  that the company have not yet availed of the restart week payment. They were advised on October 4th as to how they can apply for this payment.

Tax Code

Ceisteanna (380)

Neale Richmond

Ceist:

380. Deputy Neale Richmond asked the Minister for Finance if he will provide details of the type of family connection that would be considered for the 1% rate of stamp duty on agricultural land; and if he will make a statement on the matter. [51189/21]

Amharc ar fhreagra

Freagraí scríofa

I am assuming that this question is referring to consanguinity stamp duty relief, as set out in Schedule 1 (under Conveyance or Transfer) of the Stamp Duties Consolidation Act 1999.

The consanguinity stamp duty relief, as currently constituted, provides, under certain conditions, for a 1% rate of stamp duty to be applicable where a transfer of agricultural land (by sale/purchase, exchange or gift) is made to certain close relations, such as  mother to son or uncle to niece.

The relevant relationships for this relief are: 

- Lineal descendent (child, step-child, grandchild etc.);

- Parent, step-parent and grandparent;

- Husband, wife and civil partners;

- Brother, sister, step-brother and step-sister;

- Aunt and uncle; and

- Nephew and niece.

As with most such reliefs, consanguinity relief is subject to a sunset clause. Having last been extended by three years under section 53 of Finance Act 2020, the conveyance or transfer of the land concerned must be executed before 1 January 2024.

Tax Reliefs

Ceisteanna (381)

Rose Conway-Walsh

Ceist:

381. Deputy Rose Conway-Walsh asked the Minister for Finance the cost of the tax relief for heritage donations under each of the eligible tax categories (details supplied) in each year since 2006; and if he will make a statement on the matter. [51194/21]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revenue that the latest costs available in relation to the Donation of Heritage Items can be found in the Cost of Tax Expenditures report which is published on the Revenue website (https://www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx). 

The tax credit claimed can be used to offset liabilities in respect of Income Tax, Corporation Tax, Capital Gains Tax or Capital Acquisitions Tax. However, a breakdown, by individual taxhead, of how these credits are used is not available.

Finally, the Deputy may be interested to note that Revenue itemises the donated items each year in its Annual Reports, which are available on the Revenue website (https://www.revenue.ie/en/corporate/press-office/annual-report/index.aspx).

Tax Code

Ceisteanna (382)

Paul McAuliffe

Ceist:

382. Deputy Paul McAuliffe asked the Minister for Finance his views on a matter (details supplied); and if he will make a statement on the matter. [51282/21]

Amharc ar fhreagra

Freagraí scríofa

As part of this year's Budget, I announced that the current concessional tax arrangements for working from home will be enhanced and formalised into legislation from 2022 onwards. An Income Tax deduction is proposed amounting to 30% of the cost of vouched expenses for electricity, heating and internet services for days spent working from home for remote workers.

By way of background information, Revenue currently operates an administrative practice, set out in its e-Working guidelines, to provide relief for remote workers who incur certain expenditure in the performance of the duties of their employment from home.  A tax deduction is provided for e-Workers for vouched expenditure incurred for electricity and heating at 10% of the cost, apportioned according to the number of days worked from home in the year.  Additionally, Revenue is willing to accept that 30% of the cost of broadband, apportioned according to the number of days worked from home over the year, can also be claimed.

  However, employees retain their statutory right to claim a deduction under section 114 of the Taxes Consolidation Act 1997 in respect of actual vouched expenses incurred wholly, exclusively, and necessarily in the performance of the duties of their employment.  

 A combination of both legislative provisions and administrative practices provide relief for remote workers who incur certain expenditure in the performance of the duties of their employment from home.  Employers are also currently permitted to make payments of up to €3.20 per day to employees, subject to certain conditions, without deducting PAYE, PRSI or USC.

 Revenue has also advised me that the provision of equipment, such as computers, printers, scanners, and office furniture by the employer to enable the employee work from home will not attract a benefit-in-kind charge, where the equipment is provided primarily for business use. Furthermore, the provision of a telephone line, broadband and such facilities for business use will also not give rise to a benefit-in-kind charge, where private use of the connection is incidental.

Finally, I am advised that Revenue practice is that where an e-Working employee uses any part of his or her home for remote work purposes, the CGT exemption for Principal Private Residences will not be restricted and, in addition, that there is no reduction of LPT due on a residential property in relation to the owner using a room in his or her home to carry out work-related activities. Detailed information on Revenue’s operation of remote working practices, including the policy in relation to CGT and LPT are available at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-02-13.pdf.

Question No. 383 answered with Question No. 370.

Departmental Staff

Ceisteanna (384)

Richard Boyd Barrett

Ceist:

384. Deputy Richard Boyd Barrett asked the Minister for Public Expenditure and Reform the number of Departments that have sanction to run internal competitions for promotions; the number of internal competitions that were held by these Departments during the Covid-19 pandemic; the number of promotions that were appointed during the Covid-19 pandemic by Departments with their own sanction; if these competitions were audited or overseen by an independent body; when a processed audit of any Department with their own sanction to run competitions was last conducted; the way in which the transparency of the shortlisting process for these competitions is monitored; if the Government has faith that cronyism does not exist in Departments running competitions under their own sanction other than through the Public Appointments Service, PAS; and if he will make a statement on the matter. [50358/21]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Public Expenditure and Reform, I have policy responsibility for recruitment to the civil service.  In relation to internal promotional opportunities for existing civil servants, they may be eligible to compete in internal competitions (confined to their own Civil Service Department/Office) as well as interdepartmental competitions (open to existing eligible civil servants across all Departments/Offices).  Additionally, civil servants may explore promotional opportunities by way of open external competitions.  Panels are formed from competitions in order of merit, from which appointments may be made should vacancies arise.  Placement on a panel is no guarantee of appointment to a position.

Since 12 March 2020, based on returns made available to my Department by civil service employers, 248 internal and interdepartmental competitions have been held with 2221 appointments made to date from these competitions.

The Public Service Management (Recruitment and Appointments) Act 2004 provides the regulatory framework for recruitment and selection that all civil and public service employers are required to adhere to, as well as establishing the Commission for Public Service Appointments (CPSA) as the independent regulator for appointments made under the Act.

In line with its statutory remit, the CPSA has published Codes of Practice on its website to ensure that standards of probity, merit, equity and fairness apply to recruitment selection processes undertaken by employers for appointments to the civil and public service made under the Act.  This includes the requirement for clear signposting in competition documents of review and appeal mechanisms available to candidates should they have concerns regarding the conduct of a particular recruitment process. 

The CPSA proactively engages with all recruitment licence holders, a list of which is published on the CPSA website, to ensure the observance of best practice and adherence to the CPSA Codes of Practice.

The CPSA accepts complaints from candidates, and has accepted complaints throughout the pandemic, who allege that competitions under the remit of the Commission were not conducted according to the Act and the Codes of Practice.  The CPSA examines the complaints and produces reports on its findings.  It also has the authority to conduct periodic audits of bodies that it has granted a recruitment licence to, details of which are published on the CPSA website, to ensure compliance with Codes of Practice.

Road Projects

Ceisteanna (385)

Brendan Griffin

Ceist:

385. Deputy Brendan Griffin asked the Minister for Public Expenditure and Reform if repairs will be carried out to a road (details supplied) in County Kerry that was used as an access road for works on the banks of the river Maine; and if he will make a statement on the matter. [50444/21]

Amharc ar fhreagra

Freagraí scríofa

In July 2021, the Office of Public Works (OPW) carried out essential maintenance works to arterial drainage scheme embankments in the area of Tubber, Keel, Castlemaine, Co. Kerry. The works were accessed from the R561 via the road in question. The nature of these works was such that a limited number of vehicle movements was required throughout the duration of the project.

The Area Engineer visited the site last week and has reported that the road surface in question does not show any signs of deterioration due to works undertaken by the OPW in the area in July.

An Garda Síochána

Ceisteanna (386)

Catherine Murphy

Ceist:

386. Deputy Catherine Murphy asked the Minister for Public Expenditure and Reform if funding has been made available for the development of property and exhibits management stores at Tallaght and Naas Garda stations; if so, when these works will commence for a new PEMS in both stations. [50557/21]

Amharc ar fhreagra

Freagraí scríofa

The Capital Investment Plan for An Garda Síochána 2016 -2021, includes for the provision of Property Exhibits Management Stores (PEMS) at Tallaght and Naas Garda Stations.

Tallaght

The deliberative process regarding the provision of a PEMS store at Tallaght Garda Station is ongoing between An Garda Síochána and the Office of Public Works.

The preliminary estimate for completion of the tender process for procurement of the works and award of construction contract is by the end of quarter three 2022. The construction period is expected to take approximately 18 months.

Naas

The preliminary estimate for completion of the tender process for the procurement of works and award of construction contract is by quarter three 2022. The construction period is expected to take up to 12 months.

Public Sector Staff

Ceisteanna (387)

Donnchadh Ó Laoghaire

Ceist:

387. Deputy Donnchadh Ó Laoghaire asked the Minister for Public Expenditure and Reform if it is permitted, under the public service codes of conduct, for a public or civil servant to refuse to give a statement to An Garda Síochána during the course of a criminal investigation, either in his or her own name or anonymised, in which that public or civil servant has been requested to give a statement in his or her specific capacity or function as a public servant and in which the nature of the statement being sought by An Garda Síochána is related specifically, and precisely, to work performed during the course of their employment as a public servants. [50856/21]

Amharc ar fhreagra

Freagraí scríofa

Codes of Conduct are in place for civil servants, local authority members and employees, office holders, Senators, and TDs. They are available on the website of the Standards in Public Office Commission. They are drawn up in accordance with and as required by the relevant statutory provision. For example, the Civil Service Code of Standards and Behaviour is drawn up pursuant to Section 10(3) of the Standards in Public Office Act 2001.

The Civil Service Code of Standards and Behaviour, issued under the auspices of my Department, sets out a framework for civil servants to work within. Under the code, civil servants must deliver services to a high standard, behave appropriately at work and maintain the highest standards of probity.

Section 6.1 of the Civil Service Code of Standards and Behaviours states that the work of the Civil Service is carried out within a framework of law and it is the duty of all civil servants to respect these legal constraints. Section 7.1 requires all civil servants to deal with queries from members of the public in an open and helpful way while Section 7.3 reiterates the requirement under the Official Secrets Act 1963 that all civil servants avoid improper disclosure of information gained in the course of their official work.

While there is no code of conduct for members of the wider public service, certain public servants including those who hold 'designated positions' under the legislation must adhere to the Ethics Acts, i.e. the Ethics in Public Office Act 1995 and the Standards in Public Office Act 2001, and the Code of Practice for the Governance of State Bodies which is available on the Department of Public Expenditure and Reform’s website.

While there are no provisions in the Codes of Conduct that I mentioned above covering the scenario outlined, the Deputy may have a particular case in mind that has arisen in connection with a particular public service role for which a sectoral Code of Conduct may apply which is not under the auspices of my Department.  In such a case, he may wish to raise the issue with the Minister responsible for the sector in question.

Office of Public Works

Ceisteanna (388)

Éamon Ó Cuív

Ceist:

388. Deputy Éamon Ó Cuív asked the Minister for Public Expenditure and Reform if a person (details supplied) has a pension entitlement from his or her employment with the Officer of Public Works; and if he will make a statement on the matter. [50880/21]

Amharc ar fhreagra

Freagraí scríofa

The OPW are currently investigating the query below by retrieving off site documents. We would like to advise the Deputy in question that we will respond to him directly on the matter.

Court Accommodation

Ceisteanna (389)

Jim O'Callaghan

Ceist:

389. Deputy Jim O'Callaghan asked the Minister for Public Expenditure and Reform the budgeted cost and final cost for the works recently completed on the dome of the Four Courts; and if he will make a statement on the matter. [50916/21]

Amharc ar fhreagra

Freagraí scríofa

The Office of Public Works has undertaken an extensive programme of essential investigation, assessment and repairs to the Four Courts dome structure, including the dome, the decorative and supporting stone entablature and the capitals. It was necessary to have appropriate scaffolding in place to facilitate access, investigation, testing, analysis, assessment and for undertaking works safely both internally and externally. The programme of works to the Four Courts dome includes:

- Repair/replacement of metal framing and fixing for the lathe and plaster dome ceiling 

- Examination of the concrete dome and carry out necessary remediation work

- New lining to gutter at the base of the dome

- Installation of health and safety access system to dome gutters (incl fall arrest system) for future maintenance

- Replacement of lightning protection

- Assessment and repairs to entablature stonework

- Investigate, repair and/or replacement of stone capitals

- Investigate, assess and repair/replace the steel angle to circumference immediately over the capitals

The external scaffold to the dome was recently removed.  Essential reinstatement works and works to the lower roof areas are currently being completed.

Given the uncertain nature of the works required in order to secure the dome, the stop-start nature of any works as the various investigations progressed and the need to undertake repairs on an ad-hoc basis, the works were undertaken under the Office of Public Works maintenance programme for which annual estimates were produced, which are listed as follows with the annual expenditure; 

Year                           Estimate                                     Expenditure Outturn

2015                             €1.27m                                         €1,019,914                                            

2016                             €0.66m                                            €578,175

2017                             €1.15m                                            €917,808

2018                             €1.63m                                         €1,041,335

2019                             €1.40m                                            €721,424

2020                             €1.43m                                            €700,832

2021                             €0.50m                                            €853,530 (to date)

The total sum of expenditure, to date, on these works is €5,833,018.  It is currently estimated that the overall cost of these works will be €6.2m.

Arising from the investigation and assessment works that have been undertaken, preparation of plans is underway in respect of proposed further works mainly on the stone capitals and steel angle to circumference.

Departmental Offices

Ceisteanna (390)

Peadar Tóibín

Ceist:

390. Deputy Peadar Tóibín asked the Minister for Public Expenditure and Reform the total amount spent per year by each Department on purchasing or renting new office space (details supplied); and the amount spent per year on purchasing or renting new office IT equipment or furniture in each of the past ten years and to date in 2021. [51109/21]

Amharc ar fhreagra

Freagraí scríofa

I wish to advise the Deputy that a deferred reply will be issued to him in respect of this Parliamentary Question, in line with Standing Order 51B.

Departmental Offices

Ceisteanna (391)

Peadar Tóibín

Ceist:

391. Deputy Peadar Tóibín asked the Minister for Public Expenditure and Reform the number of offices currently being rented or in ownership of his Department that are currently not in use by the Department. [51126/21]

Amharc ar fhreagra

Freagraí scríofa

The Office of Public Works (OPW) has responsibility on behalf of the State for managing and maintaining a substantial and complex estate - comprising approximately 2,500 properties - valued at €3.3bn.

This extensive and diverse portfolio of State properties includes office accommodation for all Government Departments, the property estate for An Garda Síochána and numerous properties for many State Agencies. The portfolio also encompasses specialised spaces such as public offices, garda stations, laboratories and cultural institutions, in addition to warehouses, heritage properties, visitor centres and sites.

In any major portfolio, there will always be a certain level of vacant properties. It is normal to have an amount of space vacant, or vacant properties, at any given time as the portfolio could not function without the flexibility that it provides. Not all vacant properties will be deemed surplus to the State’s requirements or deemed suitable for disposal.

The OPW, like other State bodies, is obliged to follow central Government policies on the disposal of surplus properties. The arrangements involved are set out in the following Department of Public Expenditure and Reform (DPER) Circulars:

1. Circular 11/2015: Protocols for the Transfer and Sharing of State Property Assets

2. Circular 17/2016: Policy for Property Acquisition and for Disposal of Surplus Property

As a matter of policy, no property or site is disposed of until there is absolute certainty that there is no alternative State use for that property. The OPW’s approach to managing vacant properties is firstly, to establish if the property is required for alternative State use, including the potential for it to be re-purposed either for Government Departments or the wider public service. A number of strategic properties or sites are retained in anticipation of potential State use/development in line with service demands arising from Government policy changes to public service provision.

Secondly, if no State use is identified, the OPW considers if open market disposal is an option, depending on prevailing market conditions.

Thirdly, the OPW may consider community involvement, subject to a detailed submission that demonstrates that the community or voluntary group seeking to use the property has the means to insure, maintain and manage it in order to reduce costs to the Exchequer.

There are no leased/rented office buildings that are not in use. 

The properties listed in the attached Appendix refer to vacant office buildings owned by the Commissioners of Public Works or Minister for Public Expenditure and Reform that are currently not in use.  As a matter of course, the use or disposal of these properties are being considered in line with the OPW's policy as set out above.  

No

County

Building

Current status

1

Cork

Clonakilty former agricultural offices

Alternative State use being examined with client

2

Cork

Old Blackrock Road

Alternative State use being examined

3

Dublin

44 O'Connell Street

Retained as part of strategic plans for Metro development

4

Dublin

45 O'Connell street

Retained as part of strategic plans for Metro development

5

Limerick

Cecil Street

Intra State transfer to Limerick County Council

6

Louth

Drogheda - 62/63 West Street

Intra State transfer to Louth County Council

7

Meath

Navan (Kells Road)

Intra State transfer to Meath County Council

8

Waterford

Customs House

Alternative State use being examined

Media Sector

Ceisteanna (392, 393)

Catherine Murphy

Ceist:

392. Deputy Catherine Murphy asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media if she has received a request from the Future of Media Commission to extend the time for reporting; if she has received an interim report from the Commission; and if she will make a statement on the matter. [50364/21]

Amharc ar fhreagra

Catherine Murphy

Ceist:

393. Deputy Catherine Murphy asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media if she has received the report of Future of Media Commission; if she has been consulted in respect of a delay to report back; and the steps she will take once she is in receipt of the report. [50365/21]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 393 and 392 together.

The Future of Media Commission, chaired by Professor Brian MacCraith, held its inaugural meeting on 29 October 2020.  It was tasked with considering the future of print, broadcast, and online media in a platform agnostic fashion.

The Commission engaged comprehensively with stakeholders, including broadcasters, journalists, publishers, regional media and the wider public. The first phase of its public consultation resulted in over 800 written submissions from stakeholder groups and the general public on a wide range of themes.

At the end of January 2021, the Commission began a series of thematic dialogues through online webinars in which panels of experts explored key themes in more depth and answered follow-up questions from the virtual audience and the Commission members.  The webinars and submissions from the public consultation are available on the Commission's website.

The work of the Future of Media Commission has now been completed.  The report of the Commission has been submitted to An Taoiseach and myself and we are currently considering its contents in advance of bringing the matter to Government.

Question No. 393 answered with Question No. 392.

Covid-19 Pandemic Supports

Ceisteanna (394)

Catherine Connolly

Ceist:

394. Deputy Catherine Connolly asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media the reason that independent tourism providers not registered with Fáilte Ireland have been excluded from the tourism accommodation providers business continuity scheme; and if she will make a statement on the matter. [50434/21]

Amharc ar fhreagra

Freagraí scríofa

The issue raised by the Deputy is an operational matter for Fáilte Ireland. Accordingly I have referred the Deputy's question to the agency for direct reply to the Deputy.  Please contact my private office if you have not received a reply within ten working days.

Sports Funding

Ceisteanna (395)

Michael Healy-Rae

Ceist:

395. Deputy Michael Healy-Rae asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media if funding will be provided for a project (details supplied); and if she will make a statement on the matter. [50446/21]

Amharc ar fhreagra

Freagraí scríofa

The Sports Capital and Equipment Programme (SCEP) is the primary vehicle for Government support for the development of sports and physical recreation facilities and the purchase of non-personal sports equipment throughout the country. The 2020 round of the SCEP closed for applications on Monday 1st March 2021. By the closing date, over 3,100 applications were submitted seeking over €200m in funding. This is the highest number of applications ever received.

The scoring system and assessment procedures were published earlier this year and all applications are being assessed accordingly. Approximately one thousand of the submitted applications were for 'equipment-only' projects. These applications were assessed first and grants with a total value of €16.6m were announced on the 6th August.

The remaining applications for capital works, which include one submitted by Kerry County Council for the project the Deputy has referenced, are now being assessed. This work is ongoing with allocations for all successful applications expected to be announced in the coming months. 

Sports Funding

Ceisteanna (396)

Duncan Smith

Ceist:

396. Deputy Duncan Smith asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media when the allocations given under the sports capital grant will be announced given the challenges faced by many sports clubs such as a club (details supplied) since the Covid-19 pandemic began; and if she will make a statement on the matter. [50539/21]

Amharc ar fhreagra

Freagraí scríofa

The Sports Capital and Equipment Programme (SCEP) is the primary vehicle for Government support for the development of sports and physical recreation facilities and the purchase of non-personal sports equipment throughout the country. The 2020 round of the SCEP closed for applications on Monday 1st March 2021. By the closing date, over 3,100 applications were submitted seeking over €200m in funding. This is the highest number of applications ever received.

The scoring system and assessment procedures were published earlier this year and all applications are being assessed accordingly. Approximately 1,000 of the submitted applications were for 'equipment-only' projects. These applications were assessed first and grants with a total value of €16.6m were announced on the 6th August.

The remaining applications for capital works, including one from the club referenced by the Deputy, are now being assessed with allocations expected to be announced in the coming months. I understand the club in question has benefitted from substantial funding under the SCEP previously.

In relation to the challenges faced by the sport sector due to COVID-19, Minister Catherine Martin and I recently announced that additional current funding of up to €65 million will be available to support the sport sector this year.  Allied to the additional current expenditure of €26.3 million already provided to Sport Ireland, a total of €91.3 million will have been allocated in additional current funding to support the sport sector in 2021. In addition, the Government has allocated a further increase of €4.3m in current funding for Sport Ireland in Budget 2022 which will allow it to continue to support the sector next year as it recovers from the challenges of Covid-19.    

The Covid-19 funding package is intended to support National Governing Bodies of Sport and sports clubs arising from the significant impact of COVID-19 restrictions on the sports sector. The schemes are being run by Sport Ireland and National Governing Bodies have been invited to submit funding applications.  This package follows a total Covid-19 funding package of €88.5 million in current funding which was provided in 2020 to support the sport sector.

Covid-19 Pandemic Supports

Ceisteanna (397)

Noel Grealish

Ceist:

397. Deputy Noel Grealish asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media the reason an accommodation provider cannot avail of the tourism accommodation providers business continuity scheme grant due to the fact that it is not registered with Fáilte Ireland despite the fact that it has suffered the same losses as those registered with Fáilte Ireland; if there is another means by which this accommodation provider can avail of supports; and if she will make a statement on the matter. [50541/21]

Amharc ar fhreagra

Freagraí scríofa

The issue raised by the Deputy is an operational matter for Fáilte Ireland. Accordingly I have referred the Deputy's question to the agency for direct reply to the Deputy.  Please contact my private office if you have not received a reply within ten working days.

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