Written Answers Nos. 269-288
269. Deputy Darren O'Rourke asked the Minister for Transport if he plans to install water bottle refill stations alongside bike-sharing scheme stands as Dublin City Council is doing on Clarendon Row; the estimated cost of installing one such refill station; and if he will make a statement on the matter. [4796/22]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to Active Travel and public transport infrastructure. However, I am not involved in the day-to-day operations of the management of public bike schemes. Details regarding the investment in, operation of and expansion of, existing and proposed bike schemes fall under the remit of the National Transport Authority (NTA), working in conjunction with the relevant local authorities.
Noting the NTA's responsibilities in the matter, I have referred the Deputy's questions relating to the various bicycle sharing schemes in our cities to the NTA for a more detailed reply . Please advise my private office if you do not receive a reply within 10 working days.
270. Deputy Paul Kehoe asked the Minister for Transport if there will be additional funding for active travel announced for 2022; and if he will make a statement on the matter. [4800/22]
Amharc ar fhreagraThe Programme for Government committed to an investment of €360 million per annum in walking and cycling over the lifetime of the Government. I consider this investment to be hugely beneficial to our society, our health and our environment, and in particular will contribute to a reduction in carbon emissions as per the Government's Climate Action Plan. It will support projects across the country, in both urban and rural Ireland, as this Government seeks to change the nature of transport in this country.
I was delighted to announce funding of €289m through the National Transport Authority (NTA) earlier this week for approximately 1,200 Active Travel projects, and this is expected to be the full allocation for the year. This will contribute to the development of almost 1,000km of new and improved walking and cycling infrastructure across Ireland by 2025.
Projects allocated funding under this investment programmes were identified by the local authorities in cooperation with the NTA. I look forward to seeing the planned projects progress and to developing high-quality walking and cycling networks around the country through the increased annual funding over the lifetime of the Government.
271. Deputy Paul Kehoe asked the Minister for Transport if he will clarify the distribution of funding under the active travel scheme (details supplied); and if he will make a statement on the matter. [4863/22]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has responsibility for the planning and development of public transport infrastructure, including cycling and walking infrastructure.
Details of individual projects are matters for the NTA and the relevant local authorities; accordingly I have referred your question to the NTA for a more detailed reply. Please contact my private office if you do not receive a reply within 10 days.
272. Deputy Marian Harkin asked the Minister for Transport if Sligo Airport will be specifically named as one of the four bases in the new tender process for the national air-sea rescue service in line with the recent Cabinet decision; and if he will make a statement on the matter. [4871/22]
Amharc ar fhreagraOn 20 December 2021, the first stage of the procurement process for the Irish Coast Guard Aviation Services contract commenced, with the release on eTenders of a Pre-Qualification Questionnaire (PQQ) and Response document for candidates to complete.
On 25 January 2022 the Government, decided to include, as part of the pre-qualification questionnaire clarifications, additional information specifying the four bases provided for in the original contract i.e. Dublin, Shannon. Sligo and Waterford.
The Press Release and details of the ongoing procurement process can be viewed on eTenders.ie and our dedicated SAR Webpage at www.gov.ie/en/campaigns/ed653-irish-coast-guard-search-and-rescue-sar-aviation-project/
273. Deputy Brian Leddin asked the Minister for Transport the number of Leap cards in operation in 2019, 2020 and 2021. [4911/22]
Amharc ar fhreagra274. Deputy Brian Leddin asked the Minister for Transport the income generated from sales of Leap card credit across public transport services in 2019, 2020 and 2021, by regional sales in Dublin, Cork, Galway, Limerick, Waterford, Sligo and Athlone. [4912/22]
Amharc ar fhreagra275. Deputy Brian Leddin asked the Minister for Transport the income generated from passenger fares across public transport including Irish Rail, Bus Éireann and Luas broken down by fares collected for city public transport in Dublin, Cork, Galway Limerick, Waterford, Sligo and Athlone in 2019, 2020 and 2021. [4913/22]
Amharc ar fhreagraI propose to take Questions Nos. 273, 274 and 275 together.
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. I am not involved in the day-to-day operations of public transport, nor the collection of data in respect of public transport fares and Leap cards.
Following the establishment of the National Transport Authority (NTA) in December 2009, the NTA has responsibility for the regulation of fares charged to passengers in respect of public transport services, provided under public service obligation (PSO) contracts. The Authority is also responsible for the collection and publication of statistics relating to public transport.
Therefore, I have forwarded the Deputy’s questions to the NTA for direct reply. Please advise my private office if you do not receive a reply within ten working days.
276. Deputy Brian Leddin asked the Minister for Transport the total Exchequer contribution to public service obligation transport routes across Ireland in 2021. [4914/22]
Amharc ar fhreagraDeputy, Public service obligation transport routes are socially necessary transport services that may not be commercially viable and as such require a state subsidy to operate. The budget allocated to public service obligation transport routes across Ireland in 2021 was €680.9m. This comprised €673.5m for land transport services and €7.4m for aviation services. Not all the funding allocated was required last year.
277. Deputy Richard Boyd Barrett asked the Minister for Transport the options a taxi driver has to renew their licence in cases in which they cannot get an answer to emails or phone calls to the National Driver Licence Service for over two weeks; and if he will make a statement on the matter. [5036/22]
Amharc ar fhreagraAll enquires relating to driver licensing are handled by the National Driver Licence Service, the provision of which I have delegated to the Road Safety Authority (RSA) under the relevant legislation. My Department does not have access to individual applications.
I have forwarded the Deputy's query to the RSA for direct reply. If he has not heard from them in 10 working days I would ask that he contact my office directly.
278. Deputy Pa Daly asked the Minister for Transport the position of Bus Éireann in relation to the carrying of bikes on its services. [5060/22]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. However, I am not involved in the day-to-day operations of public transport.
The matter raised in relation to the carrying of bikes on Bus Éireann services is an operational matter for the company. I have, therefore, referred the Deputy's question to Bus Éireann for direct reply. Please advise my private office if you do not receive a reply within ten working days.
279. Deputy Réada Cronin asked the Minister for Transport if the 139 bus which goes from Naas to Maynooth through Rathcoffey, County on the route R408 could be rerouted after Rathcoffey through townlands such as Smithstown and Johnstown for example to exit onto the R403 at the crossroads at a location (details supplied) and continue to Maynooth from there; and if he will make a statement on the matter. [5081/22]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. However, I am not involved in the operations of public transport.
The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally and for decisions in relation to the routes of those services.
I have, therefore, forwarded the Deputy's question to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.
280. Deputy Pauline Tully asked the Minister for Finance the person or body that is liable for the payment of carbon tax due on coal sold from north of the Border; the person or body that is liable for the payment of VAT on same; the way that the sale of coal being sold from north of the Border can be policed to ensure that it is the correct type of coal after new legislation banning the sale of smoky coal comes into force in September 2022; and if he will make a statement on the matter. [4391/22]
Amharc ar fhreagraRevenue’s role in relation to the supply of taxable solid fuels in the State lies in the collection of Solid Fuel Carbon Tax (SFCT) and VAT.
Solid fuel (coal and peat) is liable to excise duty in this jurisdiction in the form of Solid Fuel Carbon Tax (SFCT), which is a national excise that applies at different rates to four categories of solid fuel: coal, peat briquettes, milled peat and other peat. Liability to SFCT arises when solid fuel is first supplied in the State for use as a fuel. SFCT is payable by a taxable person who makes that first supply of solid fuel in the State. An SFCT return is required one month after the end of the two-month accounting period in which the supply is made.
Coal and peat are not “excisable” products. This means that coal and peat are not covered by the EU Control and Movement regime for excisable products (e.g. alcohol, tobacco) so, under EU rules, Revenue cannot impose any barriers to their movement into the State from other Member States or Northern Ireland. The movement of solid fuel into the State from Northern Ireland (or from anywhere in the EU) does not generate a liability to SFCT nor does the physical presence of solid fuel in the State. It is not until solid fuel is first supplied within the State that SFCT becomes liable. Therefore, there is no smuggling offence, in terms of evasion of SFCT, attaching to coal coming into the State from Northern Ireland. No Revenue offence arises where coal or other solid fuels are brought into the State or placed on the market here. Even if controls were possible, a person transporting solid fuel from Northern Ireland could claim that SFCT will be accounted for in due course if relevant first supplies of the transported solid fuel are later made in the State.
SFCT is not an import duty and does not become due until a first supply is made in the State. Every supplier who intends to make a first supply of liable solid fuel in the State must register with Revenue for the purposes of the tax. Where a solid fuel supplier based in the State sources some or all of their solid fuel supplies from outside the State, they will be accountable for SFCT when they make first supplies in the State and must register with Revenue to account for and pay SFCT. Where a supplier based outside the State delivers solid fuel into the State to a private individual, they must register with Revenue and pay the tax. This means that suppliers from outside the State, including Northern Ireland, who take orders for delivery to private individuals in the State are liable for SFCT and must register with Revenue. Similarly, courier companies who advertise on websites of solid fuel suppliers based in other jurisdictions offering to supply and deliver solid fuel direct to consumers in the State are liable for SFCT and must register with Revenue. It is important to note that where an individual personally purchases solid fuel outside the State and accompanies that solid fuel into the State, they do not have an SFCT liability provided the fuel is for their own private use. However, if that individual, instead of using the solid fuel themselves, supplies it to another person in the State, they will have made a first supply and will be liable to pay SFCT and must register with Revenue accordingly.
With regard to VAT, under the terms of the Protocol on Ireland / Northern Ireland, transactions involving the movement of goods (not services) between Ireland and Northern Ireland in either direction continue to be treated as intra-Community transactions and subject to EU VAT rules. These rules apply to business to business (B2B) supplies of goods to / from Northern Ireland to taxable persons in Ireland and other EU Member States. The goods, including fuel products, are supplied at the zero rate of VAT and the taxable person in receipt of those goods self-accounts for VAT on a reverse-charge basis and, if applicable, takes a simultaneous VAT deduction in their next VAT return. The onward distribution and sale of a fuel product to a consumer in the State is subject to the normal VAT rules and the Irish supplier is liable to account for VAT, at the reduced rate of 13.5%, on the supply. The consideration for a supply of goods or services is defined in EU VAT law and consists of everything which the supplier is entitled to receive in return for goods or services supplied including taxes, duties, levies and charges, excluding the VAT itself. Therefore, VAT is chargeable on the solid fuel carbon tax element of fuel products.
Where a business in Northern Ireland sells goods and arranges the transport of those goods to a consumer in Ireland, such sales of fuel products are referred to as intra-Community distance sales. Intra-Community distance sales of fuel products from Northern Ireland to a consumer in a Member State are subject to VAT in the destination Member State, which would be Ireland if the consumer is based in this State. In such cases, the supplier of those goods is required to register, subject to a threshold, in the State and account for VAT on those supplies.
VAT and SFCT are self-assessed taxes and compliance with the law is enforced using the full range of compliance interventions and enforcement provisions for self-assessed taxes. Compliance interventions and audits are undertaken on a risk-assessed basis. Liable fuel suppliers must register with Revenue and file relevant VAT and SFCT returns and pay any tax due by the due dates. Where suppliers do not submit returns by the due date, Revenue will issue an estimate of the tax(es) due. The estimate is the amount of tax that Revenue will pursue if a supplier does not complete and file their return. If a taxpayer fails to pay the amount due, including any debt for which an estimate has issued, Revenue may refer the debt for enforcement action. This can include sheriff enforcement, civil proceedings through the courts or attachment of third parties.
Finally, the Deputy asks about the enforcement of the new environmental standards on solid fuel which are due to come into force in September 2022. This is separate to taxation matters. I understand that laws relating to national standards for solid fuel come under the ambit of the Department of the Environment, Climate and Communication and are enforced through the local authorities operating under those laws. I am advised that Revenue does not have a role in relation to these environmental enforcement matters. While Revenue cannot impose any obstacles to the free movement of solid fuels into the State from other Member States and Northern Ireland, I understand that such imports are open to challenge by Local Authorities if the fuel does not meet environmental standards in this State. The same environmental standards apply to all solid fuel regardless of how they have been placed on the market in Ireland, including through online sales or other forms of advertising.
281. Deputy Jennifer Whitmore asked the Minister for Finance the amount expected to be paid by Ireland to the European Union as part of the plastic own resources contribution; if it remains Government policy not to introduce a tax or levy on non-recyclable plastic; and if he will make a statement on the matter. [4785/22]
Amharc ar fhreagraAs part of the overall agreement on the Post-2020 Multiannual Financial Framework (MFF) and Next Generation EU (NGEU), EU leaders made a number of changes to the current system of own resources, including the introduction of a plastic based contribution based on non-recycled plastic packaging.
The plastic based contribution is calculated on the weight of non-recycled plastic packaging waste with a call rate of €0.80 per kilogram. In 2021, Ireland’s plastic based contribution to the EU Budget was €146 million. The European Commission estimates that Ireland’s plastic based contribution will be approximately €150 million in 2022.
At this time, it is not planned to introduce a tax to be applied to any sector based on non-recycled plastic, and this contribution will be paid from the Central fund of the Exchequer, in the same way as other own resources.
282. Deputy Sorca Clarke asked the Minister for Finance if an office has been established within Government tasked with encouraging greater competition in the Irish insurance market as outlined in the programme for Government; and if he will make a statement on the matter. [5152/22]
Amharc ar fhreagraInsurance reform is a key priority for this Government. As the Deputy is aware, we have established the Cabinet Committee Sub-Group on Insurance Reform, chaired by the Tánaiste, which is overseeing the implementation of the Action Plan for Insurance Reform. This ambitious plan sets out 66 actions to help bring down the cost of insurance; introduce more competition into the market; prevent fraud, thus benefitting consumers, the business community and voluntary organisations.
A significant achievement of the Action Plan is the establishment of the Office to Promote Competition in the Insurance Market. This Office, which is chaired by Minister of State Fleming, operates within the Department of Finance. Its aims are to help expand the risk appetite of existing insurers and explore opportunities for new market entrants in order to increase the availability of insurance. In relation to this, the Office is working with IDA Ireland to help leverage the ongoing insurance reforms with the aim of targeting new entrants to the Irish market or encouraging current incumbents to expand into underserved areas. Since its establishment, the Office has held over 60 meetings with a wide range of stakeholders including insurance companies, voluntary groups and representative bodies on issues surrounding competition. Minister Fleming also recently met with the CEOs of the major insurance providers in Ireland, and they have confirmed that they are passing on savings achieved as a result of Government reforms to customers.
Through initiatives such as the Action Plan, this Government is committed to securing a more sustainable and competitive market through deepening and widening the supply of insurance in Ireland. In this regard, it is my intention to continue working with my Government colleagues to ensure the timely implementation of the Action Plan, which will bring benefits to the wider economy and society.
283. Deputy Denis Naughten asked the Minister for Finance the current status of his review of credit unions; if this review will facilitate credit unions becoming community banks; and if he will make a statement on the matter. [4429/22]
Amharc ar fhreagraThe Programme for Government includes a number of commitments in relation to the credit union sector. Work on the Review of the Policy Framework is well advanced and we intend to issue proposals emanating from the Review for consultation shortly.
As part of the Review of the Policy Framework, Minister of State Fleming has conducted extensive stakeholder engagement, meeting with the representative bodies, collaborative ventures, service providers, the Credit Union Advisory Committee, the Registrar of Credit Unions and individual credit unions. The information gained from these meetings will help inform the next steps taken by Government.
In terms of supporting the sector to provide essential financial services to local communities, the following are some recent developments which highlight the potential of the sector to fulfil a role in relation to community banking.
Review of Lending and Investment Regulations
The Central Bank has in recent years reviewed both the lending and investment frameworks. Since 1 January 2020, credit unions now have a combined capacity to provide up to €1.1 billion in additional SME and mortgage loans, with further capacity available to credit unions who can comply with certain conditions or on approval by the Central Bank. As of September 2021, credit unions had a combined mortgage and SME loan book of circa €387 million, an increase of 19% year-on-year.
Credit unions are permitted to place their surplus funds that have not been lent to members in a range of investments including Tier 3 Approved Housing Bodies (AHBs). I am pleased to share with the Deputy that three credit union backed funds have received approval from the Central Bank. Credit unions will be able to invest up to €900 million in these regulated funds, which will subsequently lend to AHBs.
SME Lending
Nineteen credit unions were approved in early 2021 for participation in the Covid-19 Credit Guarantee Scheme. Further development of SME lending in a controlled manner could also assist credit unions in growing and diversifying their loan book. Further, in November five credit unions were announced as participants in the €330m Brexit Impact Loan Scheme (BILS). The BILS is a successor to the Brexit Loan Scheme and provides low-cost loans of €25,000 to €1.5m to eligible Brexit-impacted businesses. While its predecessor had been available through participating banks, the BILS will now also be available through participating credit unions, ensuring wider accessibility of the scheme.
In total, SME lending has grown 6.9% year on year to end September 2021.
Access to Finance for Retrofit
The Government significantly increased the funding available to support retrofit in Budget 2022. My officials have been engaging with stakeholders to support increased credit union participation in green retrofit loan schemes.
Other Services
Other than member savings and lending, in order to provide “additional services”, a credit union must receive approval from the Central Bank.
66 credit unions are approved to provide current accounts.
The Central Bank has prescribed a list of exempt services which may be provided without requiring approval. The Central Bank is undertaking a review of the Exempt Services Schedule to ensure that the services listed reflect the current financial services landscape. The Central Bank has commenced a public consultation seeking views from stakeholders on the proposed changes arising from this review.
284. Deputy Darren O'Rourke asked the Minister for Finance if he has considered reducing the VAT rate on the purchase of defibrillators by cardiac first responder groups; and if he will make a statement on the matter. [4485/22]
Amharc ar fhreagraDefibrillators, 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 presently 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. The compromise text agreed at ECOFIN in December has been amended significantly in comparison to the original proposal so the EU Parliament will once again be consulted for their opinion.
Once the Parliament has issued its opinion on the proposal, the Council will formally adopt the directive. It will then enter into force on the twentieth day following that of its publication in the Official Journal of the European Union and, if the text remains unchanged, will apply from 1 January 2025.
In the interim officials in my Department will be reviewing the options now available to Ireland in setting VAT rates. Future tax changes are generally taken in the context of the Budget. Deputies will be aware that my officials prepare a series of papers containing tax options for the Tax Strategy Group to be considered in the context of the budgetary process, alongside a wide range of submissions from various stakeholders and lobby groups.
285. Deputy Darren O'Rourke asked the Minister for Finance if his attention has been drawn to the fact that some insurance companies apply a loading on policy premiums of cardiac first responder volunteers who notify them that they use their private car in the course of their volunteering role; if he plans to address same; and if he will make a statement on the matter. [4486/22]
Amharc ar fhreagraAt the outset, I wish to acknowledge the valuable service provided by Cardiac First Responder (CFR) volunteers throughout the country. However, it is important to note that neither I, nor the Central Bank of Ireland, can direct the pricing or provision of insurance products, as this is a commercial matter which individual companies assess on a case-by-case basis. This position is reinforced by the EU Single Market framework for insurance (the Solvency II Directive).
Notwithstanding this, my officials contacted Insurance Ireland, the representative body for the insurance industry, to seek further information on this specific matter. While unable to discuss the underwriting criteria of individual members, it has advised that in general, a material change in the use of a vehicle may lead to a different premium being applied. Insurance Ireland stated that this can reflect different risk classifications, and that customers should discuss the matter with their insurance provider.
According to Insurance Ireland, its members in the main fully acknowledge the important role their CFR customers play and generally do not apply a loading to a private motor policy for these cohorts of volunteers, provided they are not receiving a payment for this service. However, I understand from Insurance Ireland that the approach taken by each insurer is on a case-by-case basis, taking into consideration, for example, the amount of driving experience an individual has, whether any advance driver training has been undertaken, the age and condition of the vehicle, etc.
Finally, it is understood from Insurance Ireland that while this generally applies for normal use of the vehicle, any non-standard use of the vehicle, for example, an actual mountain rescue that involves driving off-road, would not fall under this general rule, and should be discussed directly with the individual insurer.
In conclusion, it may be useful for the Deputy to know that Insurance Ireland operates a free Insurance Information Service for those who have queries, complaints or difficulties in relation to insurance. This can be contacted at feedback@insuranceireland.eu.
286. Deputy Matt Carthy asked the Minister for Finance the number and value of voluntary salary and pension surrenders for 2020 and 2021, by Department in tabular form; and if he will make a statement on the matter. [4539/22]
Amharc ar fhreagraI wish to advise the Deputy that Section 483 of the Taxes Consolidation Act 1997, provides for a gift on an annual basis to be made to the Minister for Finance to be applied for any purpose for or towards the cost of which public moneys are provided.
Gifting of salary is a personal matter for individual taxpayers. If an official wishes to gift part of his or her salary, the relevant Department is required to put in place administrative arrangements to facilitate this.
The tax affairs of individual taxpayers cannot be disclosed due to the obligation to protect taxpayer confidentiality as provided for by section 851A of the Taxes Consolidation Act, 1997. Furthermore, I understand that there are considerations under General Data Protection Regulation (GDPR) in relation to the disclosure of personal data.
However, aggregate information in relation to money received from Government Departments is reported in the Finance Accounts - Audited Financial Statements of the Exchequer, Statement 1.2 Non-Tax Revenue – Current and Capital, which are audited by the Comptroller and Auditor General and published each year.
287. Deputy Niamh Smyth asked the Minister for Finance the status of an appeal by a person (details supplied); and if he will make a statement on the matter. [4575/22]
Amharc ar fhreagra291. Deputy Niamh Smyth asked the Minister for Finance the status of a review of an appeal by a person (details supplied); and if he will make a statement on the matter. [4993/22]
Amharc ar fhreagraI propose to take Questions Nos. 287 and 291 together.
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. To qualify for a Primary Medical Certificate an applicant must be permanently and severely disabled, and satisfy at least one of the six medical criteria.
I have no role in relation to the granting or refusal of PMCs and the HSE and the Medical Board of Appeal must be independent in their clinical determinations.
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).
In light of the resignations of the board members from the Disabled Drivers Medical Board of Appeal, Department of Finance officials are working with the Department of Health and the Public Appointments Service in terms of seeking expressions of interest from medical practitioners to participate in the Board. It is hoped to move this process along as quickly as possible to then appoint five members, so that appeals can recommence as early as possible.
Requests for appeal hearings can be sent to the DDMBA secretary based in the National Rehabilitation Hospital. New appeal hearing dates will be issued once the new Board is in place. Assessments for the primary medical certificate, by the HSE, are continuing to take place.
288. Deputy Denis Naughten asked the Minister for Finance if he will provide a list of Acts or sections or other provisions of Acts for which a commencement order has yet to be signed in his Department; the reason for the delay; when commencement orders will be signed; and if he will make a statement on the matter. [4760/22]
Amharc ar fhreagraIt has not been possible in the time available to compile an updated list of the information sought in the Deputy's PQ. I will revert in writing to the Deputy when this is ready. Please note however that where the Oireachtas has chosen to provide a discretion to a Minister to commence legislation the Oireachtas has decided it should not commence until the Minister choses to exercise that discretion in favour of commencement. The non-commencement to date of any legislative provisions is a matter of discretion for the relevant Minister and should not be characterised as a delay.
