Tuesday, 7 Dec 2021

Written Answers Nos. 191-212

Córas Iompair Éireann

Ceisteanna (191)

Bríd Smith

Ceist:

191. Deputy Bríd Smith asked the Minister for Transport if he has signed or plans to sign the Statutory Instrument to sanction the changes to the CIÉ regular wages scheme agreed in June 2020; if not, when it will be signed; the reason for the ongoing delay given that he indicated that it would be signed in the third quarter of 2021; if changes to the scheme including higher pensions payments and lump sums will be retrospectively awarded to workers that have retired since the scheme was agreed in June 2020; and if he will make a statement on the matter. [60524/21]

Freagraí scríofa

Minister for Transport

The CIÉ Group has two pension schemes, namely the Regular Wages Scheme ("RWS") and 1951 superannuation scheme ("1951 Scheme"), and issues in relation to CIÉ pension schemes are primarily a matter for the trustees of the schemes, the CIÉ Group and their employees.In relation to the RWS, CIÉ has prepared and submitted draft Statutory Instruments (SIs) to give effect to the proposed changes to the scheme. These changes involve significant amendments to the Scheme which are necessary in order to address the Minimum Funding Standard requirements under the Pensions Act. These changes have been agreed by the trustees of the schemes, the employees and the CIÉ Group following extensive and prolonged engagement between all parties. There are a number of steps involved before an SI can be made, including the statutory consultation process. The details of the SI will be finalised shortly and will be published as part of the consultation process. In this context, I would like to again reassure the Deputy that my Department, in consultation with advisors in NewERA, are working on the draft SIs as expeditiously as possible.

Driver Test

Ceisteanna (192)

Seán Crowe

Ceist:

192. Deputy Seán Crowe asked the Minister for Transport the number of persons waiting on a driving test for a car by test centre in tabular form. [60529/21]

Freagraí scríofa

Minister of State at the Department of Transport

Under legislation, the Road Safety Authority (RSA) is the body responsible for the operation of the Driving Test Service.

This information is held by the RSA. This question is therefore being referred to the Authority for direct reply. I would ask the Deputy to contact my office if a response has not been received within ten days.

Dental Services

Ceisteanna (193, 196, 198, 205)

Brendan Smith

Ceist:

193. Deputy Brendan Smith asked the Minister for Finance if he will give detailed and urgent consideration to the issues raised in correspondence by a representative organisation (details supplied); and if he will make a statement on the matter. [60236/21]

Fergus O'Dowd

Ceist:

196. Deputy Fergus O'Dowd asked the Minister for Finance if he will respond to concerns raised by an association (details supplied) in respect of VAT interpretations and the possible knock-on effect to oral healthcare in the region; and if he will make a statement on the matter. [59781/21]

Marian Harkin

Ceist:

198. Deputy Marian Harkin asked the Minister for Finance if he will ensure that VAT is not a barrier to ensuring uninterrupted access to affordable dental care (details supplied). [59832/21]

Gerald Nash

Ceist:

205. Deputy Ged Nash asked the Minister for Finance his views on the concerns of an organisation (details supplied) with regard to a new VAT interpretation which impacts on their sector; if officials in his Department or the Revenue Commissioners have discussed this issue with the Department of Health; his further views on the potential impact this interpretation will have on the provision of dental services; and if he will make a statement on the matter. [60102/21]

Freagraí scríofa

Minister for Finance (Deputy Paschal Donohoe)

I propose to take Questions Nos. 193, 196, 198 and 205 together.

The VAT treatment of the supply of goods and services is subject to the requirements of the EU VAT Directive, with which Irish VAT law must comply. Exemptions from VAT for certain activities in the public interest are set out in Chapter 2 of Title IX of the Directive. These provisions are transposed into Irish legislation in Part 1, Schedule 1, VAT Consolidation Act 2010. Paragraph 2(5) of Schedule 1 provides for an exemption in respect of the supply of professional dental services.

The exemption from VAT in respect of dental services is not dependent on the legal form of the taxable person supplying the service. It is the nature of the service that informs the VAT treatment. The legislation which transposes Article 132 of the Directive, and Revenue’s interpretation of the legislation, ensures that the exemption from VAT to the supply of dental services is applied consistently and in a manner which is not dependent on the legal form of the person supplying the service. In accordance with the Directive and CJEU jurisprudence the VAT exemption applies to dental services provided by a clinic, a principal dentist, or by an associate dentist, where those services are provided to a patient.

Where a principal dentist receives consideration in respect of fee sharing arrangements and the nature of services consists of the supply of facilities for the carrying on of a dental practice, Revenue views this as a taxable supply of services within the scope of VAT. The final consumer in this fee sharing arrangement is not a patient availing of a supply of dental services to which the exemption applies.

Revenue has been clear at all times regarding the VAT treatment of dental fee sharing arrangements and has outlined its position in correspondence and meetings with the Irish Dental Association.

Primary Medical Certificates

Ceisteanna (194)

Pearse Doherty

Ceist:

194. Deputy Pearse Doherty asked the Minister for Finance if he will address a matter raised in correspondence by a person (details supplied) in relation to primary medical certificates for those severely affected by polio; and if he will make a statement on the matter. [60382/21]

Freagraí scríofa

Minister for Finance

The Disabled Drivers & Disabled Passengers Scheme provides relief from Vehicle Registration Tax and VAT on the purchase and use of an adapted car, as well as an exemption from motor tax and an annual fuel grant.

The Scheme is open to severely and permanently disabled persons as a driver or as a passenger and also to certain charitable organisations. In order to qualify for relief, the applicant must hold a Primary Medical Certificate issued by the relevant Senior Area Medical Officer (SAMO) or a Board Medical Certificate issued by the Disabled Driver Medical Board of Appeal. Certain other qualifying criteria apply in relation to the vehicle, in particular that it must be specially constructed or adapted for use by the applicant.

To qualify for a Primary Medical Certificate an applicant must be permanently and severely disabled, and satisfy at least one of the following medical criteria, in order to obtain a Primary Medical Certificate:

- be wholly or almost wholly without the use of both legs;

- be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;

- be without both hands or without both arms;

- be without one or both legs;

- be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;

- have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.

The current medical criteria were included in the Finance Act 2020, by way of amendment to Section 92 of the Finance Act 1989. This amendment arises from legal advice in light of the June 2020 Supreme Court judgement that the medical criteria in secondary legislation was not deemed to be invalid, nevertheless it was found to be inconsistent with the mandate provided in Section 92 of the Finance Act 1989 (primary legislation).

I am very aware of the importance of this scheme to those who benefit from it. I am also aware of the disquiet expressed by members of this house and others in respect of the difficulties around access to the scheme.

Accordingly, I gave a commitment to the House that a comprehensive review of the scheme, to include a broader review of mobility supports for persons with disabilities, would be undertaken. In this context I have been working with my Government colleague, Roderic O’Gorman, Minister for Children, Equality, Disability, Integration and Youth. We are both agreed that the review should be brought within the wider review that was commenced in March 2020 under the auspices of the National Disability Inclusion Strategy, to examine transport supports encompassing all Government funded transport and mobility schemes for people with disabilities. Its work was interrupted by the COVID-19 pandemic. Minister O’Gorman has confirmed that he has asked his officials to reconvene the working group established to carry out that review at the earliest opportunity and we are both agreed that this is the most appropriate forum for the review. With this in mind, my officials will work closely with officials from the Department of Children, Equality, Disability, Integration and Youth to progress this review, and on foot of that will bring forward proposals for consideration.

As the Deputy will appreciate this Scheme confers substantial benefits to eligible persons and changing the medical criteria to more general mobility-focused criteria, would raise the already considerable cost of the Scheme in terms of tax foregone to the Exchequer. Any increase in the cost of the Scheme would require a concomitant increase in tax, reduction in public expenditure, or increase in the Exchequer deficit.

Covid-19 Pandemic Supports

Ceisteanna (195, 204, 206)

Michael McNamara

Ceist:

195. Deputy Michael McNamara asked the Minister for Finance if the employment wage subsidy scheme will be restored to the November levels for the hotel and hospitality sector; and if he will make a statement on the matter. [60392/21]

Fergus O'Dowd

Ceist:

204. Deputy Fergus O'Dowd asked the Minister for Finance if he will respond to concerns raised by a business (detail supplied) in respect of current pressures and need for further supports; and if he will make a statement on the matter. [60074/21]

Joe O'Brien

Ceist:

206. Deputy Joe O'Brien asked the Minister for Finance if consideration has been given to delaying the planned reduction in the employment wage subsidy scheme rates in December in view of a decline in hospitality bookings due to the increase in Covid-19 cases and the clear need to reduce social contacts; and if he will make a statement on the matter. [60178/21]

Freagraí scríofa

Minister for Finance

I propose to take Questions Nos. 195, 204 and 206 together.

The objective of the Employment Wage Subsidy Scheme (EWSS) is to support employment and maintain the link between the employer and employee insofar as is possible. The EWSS has been a key component of the Government’s response to the Covid-19 crisis. It is an economy-wide scheme that operates across all sectors.

In money terms, the overall support provided to-date (2nd December) by EWSS is over €6.5 billion comprising direct subsidy payments of €5.684 billion and PRSI forgone of €893 million to 51,700 employers in respect of over 694,600 employees.

It is estimated that almost €1.5 billion in EWSS subsidy payments has been paid to the hospitality sector since the introduction of the scheme. Broadly, that is the largest share of payments to any sector and accounts for approximately 26% of all payments made to date.

The consistent approach of Government policy has been that there will be no cliff edge to the support under this scheme. At the same time, we have been clear that the EWSS cannot run indefinitely, nor is it sustainable to continue with the enhanced rates for a prolonged period of time given the very substantial cost to the Exchequer. It is also worth noting that, within the scheme, more than half of those that benefit from EWSS are in sectors outside of the hospitality sector and would not be impacted by the latest public health measures.

Last Friday, the Government decided that a targeted support in response to the further public health restrictions imposed on the hospitality sector would be introduced. The Deputies will be aware of the associated announcements that have been made. This targeted scheme will be modelled on the Covid Restrictions Support Scheme (CRSS) which operated effectively in the earlier phases of the pandemic when businesses were most heavily impacted by public health restrictions. The scheme will provide targeted and timely support to the hospitality sector to supplement the support they are receiving under the EWSS. Work is continuing at present to finalise all the various elements of this more focussed support measure which it is proposed will be paid weekly in arrears.

In the circumstances, the EWSS as an economy wide scheme will continue on the path laid out for it on Budget day with the necessary legislation for this currently being debated in the Houses of the Oireachtas. The Deputies may also wish to note that businesses affected by the recent public health restrictions may continue to benefit from EWSS alongside the more targeted scheme mentioned above.

Finally, as has been the case throughout the pandemic, the Government will continue to monitor developments closely and to respond appropriately as circumstances require.

Question No. 196 answered with Question No. 193.

Customs and Excise

Ceisteanna (197)

Fergus O'Dowd

Ceist:

197. Deputy Fergus O'Dowd asked the Minister for Finance the details of the average length of time a foreign registered vehicle is awaiting a customs clearance in each of the years 2019, 2020 and to date in 2021; the reason delays are currently being experienced by used car sale dealers which is having a knock-on impact on their ability to operate; if a more streamlined process is currently being considered to speed up the customs clearance process; and if he will make a statement on the matter. [59782/21]

Freagraí scríofa

Minister for Finance

I am advised by Revenue that data on the average length of time a foreign registered vehicle is awaiting Customs clearance is unavailable. Where a vehicle cannot be Customs cleared i.e. green routed, immediately on arrival in Ireland, the time taken to resolve the matter is dependent on the specific issue that has given rise to the Customs control and whether an inspection of the vehicle is required. Where the issue relates to outstanding information or documentation, Revenue will clear the vehicle as quickly as possible once the necessary information or documentation is provided by the vehicle importer. Physical inspection times vary depending on the size and mix of the loads. To date in 2021, 88% of Dublin and Rosslare port movements were green routed and permitted to leave the ports without an interaction with Customs or the other regulatory authorities. Since the UK left the European Union on 31 December 2020, vehicles imported from Great Britain require a Customs import declaration. Under the EU-UK Trade and Cooperation Agreement, Customs duties have been eliminated for vehicles imported from the United Kingdom (UK) where the relevant rules of origin are met. A claim for preferential tariff treatment for vehicles into Ireland must be made on the import declaration and can only be made where the vehicles are of UK origin. The onus is on the claimant to prove that the vehicles qualify for this preferential tariff rate of 0%. In addition, in certain circumstances, Returned Goods Relief may be claimed under the Union Customs Code (UCC). The vehicle must have been originally exported from the EU, must not have been altered and must be re-imported within three years of export from the EU for this relief to be available. The absence of or delay in providing the necessary proofs in relation to preferential origin or Returned Goods Relief will delay or prevent Customs clearance of the vehicles concerned. Further information on claiming preferential origin and returned goods relief can be found on the Revenue Website. Returned Good Relief - www.revenue.ie/en/customs-traders-and-agents/relief-from-customs-duty-and-vat/goods-reimported-into-the-european-union/index.aspx Preferential origin Requirements - www.revenue.ie/en/customs-traders-and-agents/importing-and-exporting/origin/eu-uk-trade-and-cooperation-agreement/preferential-tariff-treatment.aspx

Question No. 198 answered with Question No. 193.

Protected Disclosures

Ceisteanna (199)

Mairéad Farrell

Ceist:

199. Deputy Mairéad Farrell asked the Minister for Finance the number of protected disclosures made to him concerning his Department and bodies under its aegis in 2018, 2019 and 2020. [59911/21]

Freagraí scríofa

Minister for Finance

In broad terms, a protected disclosure is a disclosure of information which the discloser believes may reveal wrongdoing and which came to the attention of the discloser through their employment. This is a very broad category of information. As such, I expect that in many cases disclosures falling into this category are received and dealt with properly without the person making the disclosure or those receiving it ever adverting to the fact that the information constitutes a protected disclosure.

The obligations which arise in respect of protected disclosures consist principally of not penalising the discloser for making the disclosure and protecting the identity of the person making the disclosure in some circumstances. These obligations would be routinely met without the need for any legal obligation to compel this to occur, so that it is generally not relevant whether the information constitutes a protected disclosure within the meaning of the legislation or not. It is therefore not possible to be certain that no disclosures which fall within the definition of protected disclosures but which have not been formally identified as such have been received and in fact it is very likely that this has occurred.

It is for these reasons that it is not possible to provide a comprehensive and exhaustive response to the Deputy's question. Having said that, it is important to state that the Department of Finance has put in place policy and procedures for the making of Protected Disclosures in the Department, which have been developed in line with the Protected Disclosures Act 2014 and agreed by the Department’s Executive Board. This sets out the process by which a ‘worker’ of the Department can make a protected disclosure, what will happen when a disclosure is made and what the Department will do to protect the discloser.

The process supports the Department’s strong commitment to ensuring that the culture and working environment of the Department encourage, facilitate and support any member of staff of the Department in ‘speaking up’ on any issue that may impact adversely on the Department’s ability to properly and fully carry out all its roles and responsibilities to the high performance standard required. Two alternative confidential recipients have been nominated to receive protected disclosures from internal staff, in the event that a staff member does not wish to make the disclosure to their line manager or the normal senior management team. These nominees are the Head of Legal and the Compliance Officer. To date, neither of these officers have received such an internal protected disclosure.

Section 22 of the Protected Disclosures Act requires the publication of a report in respect of protected disclosures received in the preceding year setting out certain information in respect of protected disclosures received. For the purposes of complying with section 22, the Department publishes information regarding protected disclosures formally identified as such, without identifying the person making the disclosure. Previous reports indicate that one protected disclosure was received in 2018, one in 2019, and no protected disclosure received during 2020.

Tabular summary:

Year	No. of Protected Disclosures
2018	1
2019	1
2020	nil

Social Enterprise Sector

Ceisteanna (200)

Brendan Smith

Ceist:

200. Deputy Brendan Smith asked the Minister for Finance the level of funding to be provided by his Department in 2022 for the promotion and support of the social enterprise sector; and if he will make a statement on the matter. [59936/21]

Freagraí scríofa

Minister for Finance

I can inform the Deputy that my Department has no record of any funding being allocated for the promotion and support of the social enterprise sector in 2022. The Deputy will note that my response refers only to Department of Finance records and I cannot comment on behalf of other Departments.

Financial Services

Ceisteanna (201)

Cian O'Callaghan

Ceist:

201. Deputy Cian O'Callaghan asked the Minister for Finance if his attention has been drawn to consumers being excluded from the protections offered by the Financial Services Ombudsman due to a strict and narrow interpretation of a rule that cases must commence within three years; if this will be reviewed; and if he will make a statement on the matter. [59972/21]

Freagraí scríofa

Minister for Finance

Firstly, I must point out that the Financial Services and Pensions Ombudsman (FSPO) is independent in the performance of his statutory functions. As Minister for Finance, I have no role in the day to day workings of the office or in the decisions which he takes.

The Financial Services and Pensions Ombudsman (FSPO) has advised me that the FSPO can investigate complaints made about the conduct of financial service providers and pension providers, only if such complaints are made within the time limits prescribed by the Financial Services and Pensions Ombudsman Act 2017, as amended (‘the Act’).

The Act further requires that where a question arises as to whether the Ombudsman has jurisdiction to investigate a complaint, including in relation to time limits, the question must be determined by the Ombudsman.

The time limits set out in the Act state that a complaint that does not relate to a “long-term financial service” within the meaning of the legislation, shall be made to the Ombudsman not later than 6 years from the date of the conduct giving rise to the complaint.

A complaint about a “long-term financial service”, as defined in the Act, can be made not only within a period of 6 years from the date of the conduct complained of, but also within a period of 3 years from the date on which the person making the complaint became aware, or ought reasonably to have become aware, of the conduct giving rise to the complaint.

In addition, the FSPO has a statutory discretion, regarding such complaints concerning a “long-term financial service”, to extend the time where there are reasonable grounds for requiring a longer period and it would be just and equitable in all the circumstances to do so.

Any jurisdictional determination, including in relation to time limits, is made by the Ombudsman on the basis of an in-depth assessment of the evidence available regarding the complaint, to ensure that the provisions of the Act are observed. The Ombudsman must at all times act within the limits of the governing legislation.

The FSPO website contains useful information to assist complainants and providers in understanding the various aspects of the time limits which are relevant to making a complaint.

Covid-19 Pandemic Supports

Ceisteanna (202)

Sorca Clarke

Ceist:

202. Deputy Sorca Clarke asked the Minister for Finance if the Covid restrictions support scheme will be extended for publicans and nightclub owners whose business hours have been restricted; and if he will make a statement on the matter. [59993/21]

Freagraí scríofa

Minister for Finance

The CRSS is a targeted support for businesses significantly impacted by restrictions introduced by the Government under public health regulations to combat the effects of the Covid-19 pandemic. The 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 are set out 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 at: www.revenue.ie/en/corporate/press-office/budget-information/2021/crss-guidelines.pdf

To qualify under the scheme a business must, under specific terms of the Covid restrictions, be required to either prohibit or significantly restrict, customers from accessing their business premises to acquire goods or services, with the result that the business either has to temporarily close or to operate at a significantly reduced level. For the purposes of CRSS, a qualifying “business premises” is a building or other similar fixed physical structure in which a business activity is ordinarily carried on.

On Friday, the Government agreed to develop a targeted scheme for businesses in the hospitality sector modelled on the CRSS which operated effectively in the earlier phases of the pandemic when businesses were most heavily impacted by public health restrictions.

The revised scheme will provide targeted and timely support to the hospitality sector to supplement the support they are receiving under the Employment Wage Subsidy Scheme. A weekly payment will be made to qualifying businesses in the sector whose trade is significantly impacted due to the restrictions set out in Health Regulations. Businesses who expect their turnover to be below half of their average weekly turnover in 2019 will quality for this additional support. The payment will amount to 12% of their average weekly turnover in 2019.

Further details of the scheme will be announced over the coming days.

Legislative Measures

Ceisteanna (203)

Catherine Murphy

Ceist:

203. Deputy Catherine Murphy asked the Minister for Finance further to Parliamentary Question No. 242 of 23 November 2021, if he will provide a timeline of the dates on which access to the registers was made; if he plans to expand on the time limitations that currently exist in respect of accessing the registers; and if he will provide clarity in respect of the person or body that is the decision maker in relation to amending the rules regarding access to the registers. [60007/21]

Freagraí scríofa

Minister for Finance

Section 151 of the Consumer Credit Act 1995 (‘the Act’) provides that the Director of Consumer Affairs (now the Competition and Consumer Protection Commission) shall establish and keep a register of credit intermediaries and section 151A of the Act provides that the Central Bank of Ireland shall establish and keep a register of moneylenders and a register of mortgage intermediaries. Each of these registers is to be kept in a form as determined by the Competition and Consumer Protection Commission and the Central Bank respectively and further requirements in relation to the respective registers, including access to the registers, is also set out in those sections. Furthermore, Regulation 31 of the EU Consumer Mortgage Credit Agreement Regulations 2016 provides that the Central Bank shall establish and maintain a register of mortgage credit intermediaries which is to be kept up to date and made publicly available on the internet.

As previously indicated, the public can consult the “Register of Mortgage Credit Intermediaries/Mortgage Intermediaries” and the “Register of Moneylenders ” by viewing them on the Central Bank of Ireland’s Registers website. These are accessible at any time, 24 hours a day, seven days a week. There is no time limitation in respect of accessing these registers. Any queries in respect of the register for mortgage credit intermediaries can be sent to [e-mail] and any queries in respect of the moneylenders register can be sent to [e-mail].

The Competition and Consumer Protection Commission, which falls within the remit of the Department of Enterprise, Trade and Employment, is responsible for the authorisation of credit intermediaries and the maintenance of the register of credit intermediaries, which is available on its website.

Question No. 204 answered with Question No. 195.

Question No. 205 answered with Question No. 193.

Question No. 206 answered with Question No. 195.

Legislative Measures

Ceisteanna (207)

Noel Grealish

Ceist:

207. Deputy Noel Grealish asked the Minister for Finance when he expects to publish the full proposed wording of the central bank (individual accountability framework) Bill; if he will consider an amendment to take intermediaries from the scope of any part of the individual accountability framework; and if he will make a statement on the matter. [60302/21]

Freagraí scríofa

Minister for Finance

As the Deputy will be aware, the Programme for Government includes a commitment to introduce a Senior Executive Accountability Regime (SEAR). The SEAR is a key element of the Individual Accountability Framework Bill and will drive positive changes in terms of culture, greater delegation of responsibilities, and enhanced accountability while simplifying the taking of sanctions against individuals who fail in their financial sector roles.

The General Scheme of the Central Bank (Individual Accountability Framework) Bill was approved by Government and published on the Department's website in July 2021. (link below)

My officials are working closely with the Office of the Parliamentary Counsel on the drafting of the Bill. It is hoped that the Bill can be published in Q1 2022.

The General Scheme is also undergoing Pre-Legislative Scrutiny by the Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach. I was before the Committee last month to discuss the elements of the Bill as part of that process. I now await a report from the Committee.

The Bill will provide greater levels of accountability, which will lead to better outcomes across the sector:

- Customers will benefit from financial service providers being fully accountable for the service and advice they provide;

- Employees of financial institutions will benefit from greater clarity as to their role and responsibilities, and will be empowered to speak up when they see failings;

- Firms and their shareholders will benefit through having senior executives personally accountable for their actions and inaction; and

- The wider economy and society will benefit from a more stable financial system by reducing the scope for reckless decisions.

I have agreed that SEAR will initially apply to banks, insurance companies, and other sectors that have a high degree of interaction with retail consumers including:

- Credit institutions (excluding credit unions);

- Insurance undertakings (excluding reinsurance undertakings, captive (re)insurance undertakings and Insurance Special Purpose Vehicles);

- Investment firms which underwrite on a firm commitment basis and/or deal on own account and/or are authorised to hold client monies/assets; and

- Third country branches of the above.

Accountability of senior staff in these sectors will lead to better outcomes for customers.

SEAR will provide a regime with the following features:

- Specific senior executives in firms will be designated as carrying out Senior Executive Functions;

- Firms will be required to provide Statements of Responsibilities to the Central Bank which will clearly set out the roles and responsibilities of each senior executive;

- Firms will also have to produce Management Responsibility Maps documenting key management and governance arrangements in a comprehensive and accessible way;

- A duty of responsibility requiring SEFs to take reasonable steps to avoid their firm committing or continuing to commit a “prescribed contravention” in relation to the areas of the business for which they are individually responsible.

The effect of these measures will be to ensure that there is absolute clarity as to who is responsible for what. This will foster a culture of personal accountability.

Restoring public trust in the financial sector is essential, not least for the sector itself. The Central Bank (Individual Accountability Framework) Bill will provide an effective framework, and will help to reassure the public that meaningful cultural change is underway.

The aim of this regime is to allocate responsibility and prevent misdemeanour, rather than being punitive. This framework is designed to improve governance and the management of risk and outcomes for consumers.

As you are aware, the detail of the Bill will be discussed as it passes through the Oireachtas. This will allow for the raising of specific issues, including the issue mentioned by the Deputy, as part of that process.

www.gov.ie/en/press-release/4f16e-minister-donohoe-secures-agreement-to-draft-central-bank-individual-accountability-framework-bill

Customs and Excise

Ceisteanna (208)

Paul Donnelly

Ceist:

208. Deputy Paul Donnelly asked the Minister for Finance the amount collected from issuing public dance licences and public music and singing licences in 2019. [60372/21]

Freagraí scríofa

Minister for Finance

Responsibility for issuing public dance, public music and singing licences lies with the Courts Service, as does the collection of the appropriate Excise Duty fees, which are then returned to Revenue.

Information on the Excise Duty returned to Revenue is published at link: www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/receipts-volume-and-price/excise-receipts-commodity.aspx.

The licence category ‘Excise Duty on Premises or Activities - Public Dancing Licences, etc’ in this publication includes public dance licences. Information in relation to public music and singing is not separately available due to the way licences are categorised.

Tax Code

Ceisteanna (209)

Niamh Smyth

Ceist:

209. Deputy Niamh Smyth asked the Minister for Finance if VAT is charged on defibrillators; if his Department has reviewed the matter for community groups in need of this vital piece of equipment; and if he will make a statement on the matter. [60393/21]

Freagraí scríofa

Minister for Finance

Defibrillators, other than implantable defibrillators, are liable to VAT at the standard rate, which in Ireland is 23%. Parts or accessories are also liable to VAT at the standard rate. There is no provision under existing VAT law that would make it possible to apply a reduced rate or zero rate to the supply of such products. Under the EU VAT Directive, Member States may retain the zero rate on goods and services which were in place on 1 January 1991, but cannot extend the zero rate to new goods and services. As such a zero rate cannot be applied to defibrillators.

The EU Commission published a proposal on the reform of VAT rates in January 2018 which would allow Member States more flexibility in how they apply VAT rates. In negotiations leading up to this proposal Ireland specifically recommended to the Commission to include defibrillators and other emergency-medical and rescue equipment. Discussions on the proposal are ongoing.

In advance of any change that might be made at EU level to the VAT rating of defibrillators and other products that pose difficulty for community groups, I am happy to draw your attention to the VAT compensation refund scheme, which compensates charities for the VAT they incur on their inputs, in recognition of the work undertaken by the charities sector. It will be open for six months from January 2022 for charities to make a claim for VAT costs arising in 2021. Charities will be entitled to a proportion of VAT based on the level of non-public funding they receive. A capped fund of €5 million is available to the scheme.

Detailed information regarding the VAT Compensation Scheme for Charities is available on the Revenue Commissioners website at the following link:

www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part12-refunds-and-repayments-of-tax/vat-compensation-scheme/vat-compensation-scheme-guidelines.pdf.

The Government is very committed to supporting community groups and we will continue to press for a reduction in the VAT rate on defibrillators at EU level. In the meantime, Irish VAT law must comply with the current VAT Directive and therefore defibrillators remain liable to VAT at the standard rate, currently 23%.

Banking Sector

Ceisteanna (210)

Niamh Smyth

Ceist:

210. Deputy Niamh Smyth asked the Minister for Finance if there is an obligation on institutions to provide a service (details supplied) in a large town once they close; and if he will make a statement on the matter. [60399/21]

Freagraí scríofa

Minister for Finance

As Minister for Finance, I do not have a role in the day to day operations of any bank operating within the State. Decisions in this regard, including in relation to branch networks and the provision of ATM services are commercial matters and are the sole responsibility of the board and management of the banks, which must be run on an independent and commercial basis.

That being said, branch closures have a significant impact on customers, and the Central Bank has made clear that any changes to branches are carried out in an orderly manner and carefully consider the impact of these decisions across the entire customer base, including vulnerable customers. On 25 June 2021, the Central Bank issued an industry letter regarding its consumer protection expectations in the changing retail banking landscape.

Within the Central Bank’s Consumer Protection Code 2012 (the Code), there is a requirements that a regulated firm must not, through its policies, procedures, or working practice, prevent access to basic financial services. In addition, the Code requires that banks make clear to consumers when they intend to close a branch, in order to allow consumers to make alternative arrangements. When intending to close, merge or move a branch, a bank must:

- notify the Central Bank immediately;

- provide at least two months’ notice to affected consumers to enable them to make alternative arrangements;

- ensure all business of the branch is properly completed prior to the closure, merger or move, or alternatively inform the consumer of how continuity of service will be provided; and

- notify the wider community of the closure, merger or move in the local press in advance.

The retail financial services sector is undergoing a major period of change. This year so far we have seen several major announcements from the main retail banks. In light of this, on 23 November, I published the Terms of Reference for a broad-ranging review of the retail banking sector in Ireland which will involve extensive consultation with stakeholders, and will include a public consultation to invite views from the public and stakeholders on the key aspects of the review.

My Department will be assisted by other relevant Government Departments and agencies, and will submit its report to me within 12 months of the publication of the Terms of Reference.

Retail banking is fundamental to our domestic economy and I believe it is necessary and timely that we assess how the system can best support social and economic activity for our citizens and businesses into the future.

Haulage Industry

Ceisteanna (211)

Niamh Smyth

Ceist:

211. Deputy Niamh Smyth asked the Minister for Finance if his Department has met with haulage groups regarding an issue (details supplied); the steps that can be taken to assist the sector; and if he will make a statement on the matter. [60407/21]

Freagraí scríofa

Minister for Finance

The final retail price of fuel is determined by a number of factors which include the costs of production, distribution, global market factors, international exchange rates, taxation, wholesale market contracts as well as individual retail pricing policies.

There are a number of measures in place to support hauliers. This includes the Diesel Rebate Scheme (DRS) for hauliers and bus operators, which has been continuously in operation since 1 July 2013.

The DRS is operated by the Revenue Commissioners, who will repay some of the mineral oil tax paid by a qualifying road transport operator when the diesel is:

- purchased by the business within the state

- used in the course of business transport activities; and

- used in qualifying motor vehicles.

To qualify for inclusion in the DRS, road transport operators must hold an appropriate road transport licence. This licence must be active in the claim period.

The Scheme operates on a sliding scale basis, whereby the rebate kicks when the retail price of diesel exceeds €1.00 VAT exclusive and the repayment amount increases gradually as the retail price increases up to a maximum repayment amount of 7.5 cents per litre. I provided for a significant enhancement to the scheme in Budget 2020 whereby the marginal rate of compensation was doubled at prices over €1.07 VAT exclusive. This enhancement has been maintained to date in light of the current challenges facing sectors of the economy.

Further information in relation to the operation of the scheme including qualifying criteria, guidelines on the application process and quarterly repayment rates are available on the website of the Office of the Revenue Commissioners at the link below:

www.revenue.ie/en/companies-and-charities/excise-and-licences/mineral-oil-tax/diesel-rebate-scheme/index.aspx

As the Deputy will be aware, VAT registered businesses are also eligible to claim a refund on the VAT paid for diesel used in the course of business activities.

Finally, the Government has an ongoing engagement with the sector. In this context my colleagues Ministers Ryan and Naughton are due to meet with members of the Irish Road Haulage Association later this week.

Flood Risk Management

Ceisteanna (212)

Jennifer Whitmore

Ceist:

212. Deputy Jennifer Whitmore asked the Minister for Public Expenditure and Reform if he will request the OPW to provide an update in relation to ongoing issues with a flood defence scheme (details supplied); and if he will make a statement on the matter. [60281/21]

Freagraí scríofa

Minister of State at the Department of Public Expenditure and Reform

I am advised that Iarnród Éireann, in partnership with Wicklow County Council, commissioned consultants to undertake the East Coast Erosion Study, including a feasibility assessment at The Breaches where the Breaches river is being blocked as it passes under a railway and pedestrian bridge (the Breaches bridge) by beach sediment. Historically, Iarnród Éireann removed blockages several times per year with an excavator to mitigate the risk of flooding. It is understood that the consultants have completed their feasibility assessment report and have provided their conclusions and recommendations on the matter to Iarnród Éireann for its consideration as to the next steps to be taken to mitigate the risk of flooding in the area.

Kilcoole was designated as an area of potentially significant flood risk through the national Preliminary Flood Risk Assessment, and the flood risk in the area was then assessed through the OPW’s National Catchment-based Flood Risk Assessment and Management (CFRAM) Study, with potential flood risk reduction and protection measures investigated. The CFRAM Study did not identify an economically viable flood protection measure for Kilcoole. However, it was decided that more detailed examination was warranted, and that a further assessment (referred to as the Scheme Viability Reviews, or ‘SVR’) should be undertaken to review the costs and benefits to determine if there would be sufficient confidence to take a proposed measure forward to detailed development and design.

In parallel to the work commissioned by Iarnród Éireann, consultants were appointed by the OPW to undertake the SVR for Kilcoole and for the neighbouring community of Newcastle, and options for flood protection have been reviewed for each community individually, and also as a joint scheme for both communities. The results of the review indicate that potential permanent technical solutions are not cost effective. However, the OPW is planning to further assess the benefit to cost ratio of the potential technical solutions to reflect foreseen changes to the project appraisal process identified through a review of the approaches to project appraisal undertaken by the OPW in 2021.

Wicklow County Council has not applied to the OPW for funding under the Minor Flood Mitigation Works and Coastal Protection Scheme for works in the area.