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Tuesday, 1 Mar 2022

Written Answers Nos. 252-271

Tax Code

Ceisteanna (252, 267)

Aengus Ó Snodaigh

Ceist:

252. Deputy Aengus Ó Snodaigh asked the Minister for Finance the circumstances or regulations that allow other European Union member states (details supplied) to apply a reduced or super reduced VAT rate or VAT exemption to the supply of services by writers, composers and performing artists or to the royalties due to them as is permitted under section 9 of Annex III of Directive 2006/112/EC but prohibits this State from implementing a similar reduced or super reduced VAT rate or VAT exemption to the same services by writers, composers and performers here; if Ireland has the right to implement such a reduced or super reduced VAT rate or VAT exemption for the same services but chooses not to implement same; and if she discussed or will discuss with the Minister for Minister for Finance the way such options regarding VAT which are permissible under European Union law could support Irish artists and performers in Ireland. [11001/22]

Amharc ar fhreagra

Aengus Ó Snodaigh

Ceist:

267. Deputy Aengus Ó Snodaigh asked the Minister for Finance if Ireland has the right to implement a reduced or super reduced VAT rate or VAT exemption for the supply of services by writers, composers and performing artists or to the royalties due to them, but chooses not to implement same; and if he discussed or will discuss the way such options regarding VAT which are permissible under European Union law could support Irish artists and performers in Ireland. [12023/22]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 252 and 267 together.

I am advised by Revenue that the VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. The VAT Directive obliges each Member State to have a standard rate of VAT and also allows that a Member State may choose to have no more than two reduced rates of VAT, which may be no less than 5%, and which may be applied to certain goods and services:  any of those listed in Annex III of the Directive. Within this framework, Ireland currently applies a standard rate of 23% and two reduced rates of 13.5% and 9%. 

Also, within the EU Directive there is provision for derogations from the general rules which allows an individual Member State to continue certain historic tax treatments.  By way of special derogation from the general rule, Ireland maintains several standstill provisions and derogations, including the availability of either an exemption or application of the reduced rate of VAT of 9% to the promotion of and admissions to live musical performances (excluding dances) – the exact VAT treatment depends on whether food or drink is available for consumption.

Under Irish VAT law the supply of services by writers, composers and performing artists are subject to the standard rate of VAT, currently 23%.  The providers of such services are required to register for VAT where their supplies exceed €37,000 per annum, and – in line with normal VAT rules – if the recipients of the services are registered for VAT and use the supplies in the course of their taxable business activities, then the VAT charged on the supply is deductible by the recipient

Under the VAT Directive, there is no provision to permit the introduction of an exemption or what the Deputy refers to as a “super reduced” rate to the supply of services by writers, composers or performers.  Member States may apply a reduced rate to such services;  however, any consideration of this possibility would need to assess the benefit of making such a change – given that the VAT charged on service supplied to a VAT-registered business is already deductible by the recipient of the supply, under the normal VAT rules.  

Decisions about tax changes are generally taken in the context of the Budget and, as part of our normal annual Budget preparations, various options for tax policy changes will be considered by the Tax Strategy Group prior to Budget 2023.

Gender Equality

Ceisteanna (253)

Niamh Smyth

Ceist:

253. Deputy Niamh Smyth asked the Minister for Finance the progress made on the equality objectives of his Department specifically in relation to women. [11073/22]

Amharc ar fhreagra

Freagraí scríofa

I wish to inform the Deputy that under the Civil Service Diversity Policy - A Policy of Equality of Opportunity, the Department of Finance is strongly committed to equality of opportunity in all its employment practices. As an employer, the Department must fulfil its obligations under equality legislation, particularly the Employment Equality Act 1998-2015.

The Employment Equality Act 1998-2015, outlaws discrimination in a wide range of employment and employment-related areas. These include recruitment and promotion; equal pay; working conditions; learning opportunities - whether on the job or formal training; dismissal and harassment including sexual harassment.

In 2015, the Civil Service published its revised Dignity at Work Policy, which was developed in partnership between the Civil Service Management and Staff Unions. The revised policy, which applies to staff of the Department of Finance, aims to promote respect, dignity, safety and equality in the workplace. The policy is brought to the attention of staff upon commencing employment in the Department and during the induction programme, that all forms of bullying, harassment and sexual harassment are unacceptable and every member of staff has a duty to behave in an acceptable and respectable manner. During the induction training staff are also given an overview of unconscious bias and they are encouraged to complete the Project Implicit Test (available at implicit.harvard.edu/implicit/takeatest.html) to give them a better understanding of their own biases.

As part of the revised policy a new role of Designated Person and Contact person were introduced. The contact person is someone who is available to listen and provide information to a staff member who may be concerned regarding bullying, harassment and/or sexual harassment in the workplace.

In addition, the Civil Service Employee Assistance Service, CSEAS, is a neutral support service and provides a wide range of free and confidential supports to all employees of the Department.

During 2017 and 2018 the Department of Finance provided ‘Being an Engaged Leader’ Programme (unconscious bias training) to staff of the Department with over 200 staff attending this training. In 2021 this training was expanded on through a new programme which built on the foundations of the initial training, called Diversity 3.0. To date 128 staff have completed the Diversity 3.0 training and more sessions are planned for 2022 in conjunction with eLearnings in the following areas:

- Ethnic & Racial Diversity in the Workplace

- Gender Diversity in the Workplace

- LGBTQ+ Inclusion in the Workplace

- Masculinity in the Workplace

- Neurodiversity in the Workplace

- The Multi-Generational Workplace

Recruitment

The standards for recruitment and selection for the Department/Civil Service are set by the Commission on Public Service Appointments (CPSA). The Public Appointments Service (PAS) is tasked with carrying out external requirements from Clerical Officer through to Principal Officer level, and PAS also administer any TLAC recruitment needs. It should be noted that recruitment is merit based and for external recruitment (i.e. open and interdepartmental) the Department has no choice on gender or otherwise of the candidates, as we are allocated the next candidate on the panel.

30% Club

To mark International Women’s Day on Tuesday 8 March 2022, the Chair of the Irish Chapter of the 30% Club, will give a Power Hour presentation on the aims and work of the Club, all staff are invited to attend.

The club is a global campaign supported by Board Chairs and CEOs of medium and large organisations, committed to achieving better gender balance at leadership levels and throughout their organisation, for better business outcomes.

The aim of the 30% Club is to support the achievement of a minimum of 30% Gender Balance at all senior decision-making tables across Ireland, including Boards and c-Suite. They are business led, representing the needs of their supporter organisations and the daily workings of the group are managed by a volunteer panel representing a cross section of those organisations.

Tax Code

Ceisteanna (254, 256)

Niamh Smyth

Ceist:

254. Deputy Niamh Smyth asked the Minister for Finance if he will examine the requirement of the Revenue Commissioners for psychotherapists to charge VAT for their services (details supplied); and if he will make a statement on the matter. [11094/22]

Amharc ar fhreagra

James Lawless

Ceist:

256. Deputy James Lawless asked the Minister for Finance if he will review the requirements by the Revenue Commissioners for psychotherapists to charge VAT for their services (details supplied); and if he will make a statement on the matter. [11161/22]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 254 and 256 together.

The position remains as previously outlined with regards to the application of VAT exemption now rated at 13.5% on earnings over €37,500 for counsellors and psychotherapists. The VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law must comply. Under domestic legislation, professional medical care services recognised as such by the Department of Health are exempt from VAT. Professional medical care services recognised by the Department of Health are generally those medical care services supplied by health professionals who are enrolled, registered, regulated, or designated on the appropriate statutory register provided for under the relevant legislation in force in the State or equivalent legislation applicable in other countries. This includes health professionals registered under the Medical Practitioners Act 2007, the Nurses Act 1985 and those engaged in a regulated profession designated under Section 4 of the Health and Social Care Professionals Act 2005. 

Statutory Instrument No. 170 of 2018 (Health and Social Care Professionals Act 2005 (Regulations 2018) of 2 July 2018 designates psychotherapists and counsellors as a regulated profession and established the Counsellors and Psychotherapists Registration Board. Professional counselling and psychotherapy services provided by persons registered by this Board are exempt from VAT from the date of their registration.

The thirteen members of the Counsellors and Psychotherapists Registration Board were appointed with effect from 25 February 2019. Questions on the establishment of the Counsellors and Psychotherapists Registration Board and their progress in opening their register are a matter for the Minister for Health. 

Credit Unions

Ceisteanna (255, 261, 265)

Fergus O'Dowd

Ceist:

255. Deputy Fergus O'Dowd asked the Minister for Finance if he will respond to concerns raised by the Irish League of Credit Unions (detail supplied) in respect of their priorities going forward; and if he will make a statement on the matter. [11152/22]

Amharc ar fhreagra

Alan Dillon

Ceist:

261. Deputy Alan Dillon asked the Minister for Finance when he expects to publish the review of the policy framework relating to the credit union sector resulting from his extensive engagement with the credit union stakeholders, including representative bodies, collaborative ventures, service providers, the Credit Union Advisory Committee and the Registry of Credit Unions; and if he will make a statement on the matter. [11529/22]

Amharc ar fhreagra

Sorca Clarke

Ceist:

265. Deputy Sorca Clarke asked the Minister for Finance the engagement his Department has had with an organisation (details supplied) regarding the review of the policy framework within which credit unions operate; when this review is expected to be completed; and if he will make a statement on the matter. [11758/22]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 255, 261 and 265 together.

The Programme for Government includes a number of commitments in relation to the credit union sector.  The Review of Policy Framework is in its final stages with a summary list of proposals having recently been shared with all the credit union representative bodies. A final stakeholder engagement session has been scheduled for early March. Legislative proposals arising will go to Cabinet shortly thereafter.

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 grow and fulfil a role in relation to community banking. 

Lending and Investment

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, in November five credit unions were announced as participants in the Brexit Impact Loan Scheme (BILS). The BILS provides low-cost loans of €25,000 to €1.5m to eligible Brexit-impacted businesses.

In total, SME lending has grown 6.9% year on year to end September 2021.  Further development of SME lending in a controlled manner could also assist credit unions in growing and diversifying their loan book.

Access to Finance for Retrofit 

The Government significantly increased the funding available to support retrofit. My officials have been engaging with stakeholders to support increased credit union participation in 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.

Question No. 256 answered with Question No. 254.

Tax Code

Ceisteanna (257, 262)

Duncan Smith

Ceist:

257. Deputy Duncan Smith asked the Minister for Finance if his Department will consider prioritising defibrillators among the various other VAT reduction and removal measures that may be under consideration; and if he will make a statement on the matter. [11207/22]

Amharc ar fhreagra

Marc MacSharry

Ceist:

262. Deputy Marc MacSharry asked the Minister for Finance if he will prioritise the removal of VAT on defibrillators as soon as allowable under EU law to make this life-saving piece of equipment more affordable for local voluntary groups to purchase; and if he will make a statement on the matter. [11541/22]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 257 and 262 together.

As the Deputies will be aware, 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.

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.

Tax Code

Ceisteanna (258)

Jim O'Callaghan

Ceist:

258. Deputy Jim O'Callaghan asked the Minister for Finance if consideration will be given to amending section 865(4) of the Taxes Consolidation Act 1997 that permits the Revenue Commissioners to not make refunds due to taxpayers if the refund relates to a tax year more than four years previously; and if he will make a statement on the matter. [11305/22]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revenue that section 865 of the Taxes Consolidation Act (TCA) 1997 provides a general right to repayment of tax where a person has paid tax which is not due.  However, section 865(4) of the TCA provides that that right is subject to the making of a claim within a statutory limit of four years after the end of the chargeable period to which the claim relates.  That statutory limit is binding on Revenue as well as on taxpayers.  Determinations of the Tax Appeals Commission in differing appellant circumstances confirm that there is no discretion in the application of the four-year rule for claiming repayments.

Section 865 was introduced in 2003 and provides a statutory general right to repayment of tax as well as payment of interest, subject to the four-year time limit.  It provides that no repayment may be made based on claims submitted more than four years after the end of the chargeable period to which they relate.  Prior to its introduction there was no statutory right to repayment, though a taxpayer could sue for repayment under common law.  The Minister at that time indicated that, in introducing the new arrangements, he was satisfied that they achieved the necessary balance between establishing a fair and uniform system for taxpayers while providing necessary protection for the Exchequer. I am satisfied that that continues to be the position

When section 865 was introduced, Revenue’s general right to raise assessments or make enquiries in relation to taxpayer returns was also reduced to four years, although in certain circumstances, for example where fraud or neglect is suspected or in the context of the application of general anti-avoidance rules, Revenue's right to raise assessments or make enquiries is not time limited.  Previously, the general time limit on the raising of assessments by Revenue had been ten years. The provision of a four-year time limit for Revenue raising assessments and making enquiries and for taxpayers to claim a repayment of tax creates parity between both positions.  An increase in one limit would have to be considered in the context of corresponding increases in other time limits in order to preserve that parity.

I have no plans at this time to amend the four-year limit in section 865.

Primary Medical Certificates

Ceisteanna (259)

Robert Troy

Ceist:

259. Deputy Robert Troy asked the Minister for Finance if he will approve a primary medical certificate for a person (details supplied). [11317/22]

Amharc ar fhreagra

Freagraí scríofa

The Disabled Drivers & Disabled Passengers Scheme provides relief from VRT 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 who also meet the below medical criteria, as a driver or as a passenger and also to certain 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 six medical criteria, in order to obtain a Primary Medical Certificate.  

In the event that a PMC is not granted by the relevant Senior Area Medical Officer an appeal may be made to the independent Disabled Drivers Medical Board of Appeal (DDMBA) who operate out of the National Rehabilitation Hospital in Dun Laoghaire. 

I am informed that the individual concerned had an appeal in October 2019 and was found ineligible for the Primary Medical Certificate. She subsequently inquired about her case through correspondence with the Chair of the DDMBA in early August 2021 but did not submit a new appeal in 2021 or 2022. 

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.

Banking Sector

Ceisteanna (260)

Mick Barry

Ceist:

260. Deputy Mick Barry asked the Minister for Finance his views on the proposal at EU level for an investigation into whether Switzerland should be considered a country with a high risk of money laundering in its banking system given the recent revelations of serious criminality and money laundering being facilitated by a major bank in that country; if he has confidence in the Swiss banking regulators on these questions; the steps that he will take in Ireland to ensure that due diligence is carried out on connections with the Swiss banking system and Ireland; and if he will make a statement on the matter. [11502/22]

Amharc ar fhreagra

Freagraí scríofa

In response to the Deputy’s question about an EU level investigation into Switzerland, it should be noted that the EU’s methodology for classifying third countries as holding a high risk in regard to money laundering or terrorist financing was revised in 2020. This process takes the equivalent Financial Action Task Force (FATF) lists as a starting point.  Other countries to be assessed and the order of priority for this assessment, are determined based on detailed criteria, including the status of the country’s AML/CFT framework and its ties to the EU financial system. A key feature of this methodology is the engagement with a country prior to a decision on its listing, to allow it to remedy identified deficiencies. The Member States are consulted by the Commission during this process. I trust the Commission services to continue work according to this methodology and I do not wish to prejudge any process or decision which may be made in regard to any country.

Switzerland is a fellow member of the FATF and is committed to upholding its Standards for AML/CFT policy. Switzerland performed well in its 2016 assessment by FATF, in which the country’s framework was found to ‘reflect the high risk level associated with the banking sector.’ Reviews by FATF are conducted by teams of unbiased AML/CFT experts from all over the world. I have full confidence in the impartiality and thoroughness of this process and the resulting assessment of banking regulators, or indeed any other AML/CFT authority.

In terms of customer due diligence, I am informed by the Department of Justice that obligations in Ireland on all designated persons in the financial and non-financial sectors, in relation to customer due diligence to prevent money laundering and terrorist financing, are set out in the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010 as amended. These best practice obligations in relation to customer due diligence derive from the FATF Standards and EU obligations under the fourth and fifth anti money laundering Directives.  The Central Bank supervises designated financial institutions in the regulated financial sector to ensure compliance with the law. 

Question No. 261 answered with Question No. 255.
Question No. 262 answered with Question No. 257.

Departmental Correspondence

Ceisteanna (263)

Barry Cowen

Ceist:

263. Deputy Barry Cowen asked the Minister for Finance the policy instructions or policy documents that he has brought to the attention of An Bord Pleanála since coming into office [11598/22]

Amharc ar fhreagra

Freagraí scríofa

I wish to inform the Deputy that since coming into office, I have not brought policy instructions or policy documents to the attention of An Bord Pleanála.

Departmental Data

Ceisteanna (264)

Peadar Tóibín

Ceist:

264. Deputy Peadar Tóibín asked the Minister for Finance the countries and companies that own Irish public debt; the amounts of debt owned by these companies and countries; and the repayment dates for each element of this debt. [11701/22]

Amharc ar fhreagra

Freagraí scríofa

At year-end 2021 Gross National Debt stood at €237.2bn. The table below provides a breakdown of that figure into the various debt components.

Year-end 2021

€bn

Irish Government Bonds

154.1

EFSM/EFSF Loans

40.9

SURE Loan

2.5

Other Medium/Long-Term Debt

5.2

Total Medium/Long-Term Debt

202.7

 

 

State Savings Products (excludes POSB deposits)

19.6

 

 

Marketable Short-Term Paper

4.9

Non-Marketable Short-Term Paper

4.9

Total Short-Term Paper Debt

9.8

 

 

Borrowing from Ministerial Funds

5.1

Total Gross National Debt

237.2

Notes:

Rounding can affect totals. 

Figures are unaudited and take account of the effect of currency hedging transactions.     

Over €43bn or close to one-fifth of Gross National Debt is in the form of EU loans from the European Financial Stabilisation Mechanism (EFSM), European Financial Stability Facility (EFSF) and the SURE Programme. The EFSM and EFSF loans formed part of the EU-IMF Programme 2010-2013. The SURE Programme loan was drawn down last year to assist in dealing with the employment impact of the pandemic.

The other Medium/Long-Term (MLT) debt category in the table above includes loans from the European Investment Bank and Council of Europe Development Bank. 

A further €19.6bn or 8% of the Gross National Debt is in the form of State Savings products such as Savings Certificates, Savings Bonds, National Solidarity Bonds and Prize Bonds. The majority of this debt is held by Irish citizens.

Non-marketable short-term paper debt, which comprises Exchequer Notes and Central Treasury Notes, is mostly held by Irish domestic public sector entities.  

Of course, most of the public debt is in the forms of Irish Government bonds, which accounted for 65% of Gross National Debt at year-end 2021. While the Central Bank of Ireland (CBI) is the registrar for Irish Government bonds, the way they are settled and registered does not allow for the identification of individual holders.

However, the CBI publishes some information on holders of Irish Government bonds, disaggregated between resident and non-resident holders. At year-end 2021 resident holders accounted for just over 50% of bonds outstanding.

Within the resident category, Credit Institutions and the Central Bank are by far the largest holders. This primarily reflects the purchase of bonds under the Quantitative Easing (QE) Programmes introduced by the European Central Bank (ECB) – the Public Sector Purchase Programme (PSPP) and more recently the Pandemic Emergency Purchase Programme (PEPP)  – as well as the Floating Rate Bonds acquired by the CBI on the liquidation of IBRC in 2013. Eurosystem book value holdings of Irish government bonds under ‘Pandemic Emergency Purchase Programme’ (PEPP) and ‘Public Sector Purchase Programme’ (PSPP) as of the end of January 2022 were €67.039bn.

The maturity profile of the €202.7bn MLT debt portfolio, as at year-end 2021, is outlined in the table below.

€m

Fixed   Rate/Amortising Bonds*

Inflation   Linked Bonds

Floating   Rate Bonds

EFSF**

EFSM***

SURE

Other  

MLT   debt

2022

11,937

-

-

-

-

-

3

2023

7,025

-

-

-

2,000

-

3

2024

8,051

-

-

-

800

-

220

2025

11,512

-

-

-

2,400

-

103

2026

11,662

-

-

-

2,000

1,273

3

2027

7,275

-

-

-

1,000

-

203

2028

8,474

-

-

-

2,300

-

453

2029

10,245

-

-

2,070

1,000

-

83

2030

17,514

-

-

1,900

-

-

108

2031

16,061

-

-

4,900

-

-

403

2032

20

-

-

2,194

3,000

-

3

2033

5,099

-

-

4,267

1,500

-

248

2034

15

-

-

1,480

-

-

103

2035

5,382

-

-

-

2,000

-

146

2036-40

6,208

643

-

-

3,000

-

225

2041-45

13,887

315

-

1,600

1,500

-

-

2046-50

7,141

-

-

-

-

1,200

-

2051-2053

-

105

5,534

-

-

-

-

2054+

-

-

-

-

-

-

2,871

Notes:

Rounding can affect totals.

Figures are unaudited.

*Includes NTMA Repo activity.

**EFSF loans reflect the maturity extensions agreed in June 2013.

***EFSM loans are also subject to extension, such that their original aggregated weighted average maturity will be a maximum of 19.5 years. The table reflects both original and revised maturity dates of individual EFSM loans.

Question No. 265 answered with Question No. 255.
Question No. 266 answered with Question No. 251.
Question No. 267 answered with Question No. 252.

Pension Provisions

Ceisteanna (268)

Mick Barry

Ceist:

268. Deputy Mick Barry asked the Minister for Public Expenditure and Reform if a review will be considered into the position of pre-1995 D1 retirees in relation to ensuring that their pensions can keep pace with the cost of living; the measures that could be introduced to ensure their pensions keep pace with the cost of living; and if he will make a statement on the matter. [11329/22]

Amharc ar fhreagra

Freagraí scríofa

Class D PRSI generally applies to permanent and pensionable employees in the public service recruited before 6 April 1995 to whom Class B and C PRSI do not apply. This cohort of Public Servants pay a modified rate of Social Welfare Insurance. They do not have an entitlement to the Contributory State Pension.

These individuals are members of their relevant pension scheme in their particular sectors and as a result are subject to the pension increase policy of that particular pension scheme and sector. In the main, this would be the existing pension increase policy as outlined in DPER circular 10 of 2021 (Instructions on the pension increase policy in the Public Service until end 2022). 

 Under this policy, general round pay increases fall to be passed on to those pensions awarded under the pre-existing public service schemes where the salary on which the pension is based does not exceed the salary of serving staff with the same grade and scale point, after the pay increase has been applied 

If the Deputy wishes to enquire into the specific application of pension increase policy issues in a particular sector such a query should be directed to the relevant Minister with responsibility for that sector in the first instance.

Gender Equality

Ceisteanna (269)

Niamh Smyth

Ceist:

269. Deputy Niamh Smyth asked the Minister for Public Expenditure and Reform the progress made on the equality objectives of his Department specifically in relation to women. [11079/22]

Amharc ar fhreagra

Freagraí scríofa

The National Strategy for Women and Girls is the framework through which the Government is pursuing actions to advance the rights of women and girls and to enable their full participation in Irish society. It is an all of Government framework.

There are three actions in this strategy that fall specifically under the remit of my department. The first relates to measures to improve gender balance on State Boards.

The second concerns greater representation of women in senior positions in the civil service and public service.

And the third relates to advancing gender budgeting. A similar commitment regarding the expansion of Equality Budgeting is also contained in the Programme for Government: Our Shared Future.  

Gender Balance on State Boards

The Public Appointments Service provides regular reporting on gender disaggregate data in respect of recent recruitment campaigns for State boards and in respect of the composition of the individual State boards. These statistics are available at www.stateboards.ie.

In September 2020 my Department published an Annex to the Code of Practice for the Governance of State Bodies dealing with Gender Balance, Diversity and Inclusion on State boards. The Annex contains a number of measures to support gender balance on State boards. The Annex is available at here.

Progress Reported

An analysis carried out in June 2021 on the 203 non vacant[1] State Boards showed that there were 2,085 serving board members and the gender participation rates are 44.70% female (Dec 2018: 41.5%) and 55.34% male (Dec 2018: 58.50%), with 50.74% of Boards (Dec 2018: 47.6%) now meeting the 40% gender targets.

While I am pleased to see ongoing improvement since 2018 I am anxious to support further progress, and I am considering further options in this regard.

Female Representation in senior civil service positions

Significant progress has been made in appointment females to the most senior levels in the civil service:

-

Percentage Female Representation in Senior   Grades

Grade

1997

2007

2021

Secretary General

5%

19%

32%

Assistant Secretary General

10%

19%

43%

Principal Officer

12%

26%

48%

Assistant Principal

24%

33%

53%

Actions to improve female representation at senior levels in the civil service:

The Civil Service is committed to equality of opportunity.  The Government has implemented positive action measures to promote gender balance for all senior appointments including:

- In 2018, Government approved a policy for TLAC competitions in support of a goal of attaining a 50/50 gender balance on Management Boards.  Where candidates compete for such positions and are of equal merit at the final stage of a competition, priority is given to the female candidate should that gender be underrepresented on the Management Board of the Department/Office in question.  In 2020, 59% of all appointments to TLAC positions at Assistant Secretary Level and above were filled by female candidates.

- Additionally, in the case of serving civil servants, DPER has introduced Executive Leadership Programmes at Assistant Secretary and Principal Officer levels to support participants in developing the skills they need for senior leadership positions and the confidence to apply for such positions. There is equal gender balance amongst participants. 

Equality Budgeting

Since 2018, when it was first piloted, significant work has been undertaken to develop the Equality Budgeting initiative. With an initial focus on gender, due to the availability of data, Equality Budgeting has since been expanded across multiple dimensions of equality including gender, socio-economic, disability and minority groups.

An Equality Budgeting Expert Advisory Group (EBEAG) has been established to guide the development of Equality Budgeting policy. Representing key stakeholders such as the Irish Human Rights and Equality Commission, the National Women’s Council and the National Disability Authority, this group is chaired by my Department and has met regularly since 2018.

To drive this important work forward in line with international best practice, in 2019 the OECD was requested by my Department, and the Department of Justice and Equality, to conduct a scan of Equality Budgeting in Ireland. The report, published on Budget day 2020, supported the approach taken, and also provided twelve recommendations on how to drive this initiative forward.

Implementation of the report's recommendations is well advanced, is a continued focus of work, and includes the work-streams below.

In cooperation with my Department, the CSO conducted a data audit in 2020 to ascertain the availability of public service data that is disaggregated by equality dimension. This work was guided by the EBEAG and the audit findings were published alongside Budget 2021. The information is published on the CSO website and will continue to be updated as new data is identified.  

Following the data audit, work is now underway to identify a data strategy that will identify what actions are needed to improve the disaggregation of data and identify actions needed to address data gaps. This work is led by the CSO and the Department of Children, Equality, Disability, Integration and Youth (D/CEDIY).  

A key OECD recommendation, that has underpinned overall implementation, was the establishment of an inter-departmental network of Equality Budgeting contact points.  In March 2021, Government agreed to establish an inter-departmental network on Equality Budgeting in order to facilitate the full implementation of Equality Budgeting across all departments, in line with this OECD recommendation. The network first met in June, and have since met on three further dates. The inter-departmental network members are tasked with:

- ensuring that policy makers in their departments are fully aware of, and implementing, Equality Budgeting policy where applicable and

- bringing all relevant work within their department to the attention of the Equality Budgeting unit, to ensure that strategic direction of Equality Budgeting is fully informed.

Wellbeing Budgeting

An initial multi-dimensional Well-being Framework for Ireland was published in July 2021.  Since then the CSO has launched an interactive dashboard to complement the Framework and a wide-ranging public consultation led by the Department of the Taoiseach is ongoing. My Department is in the process of piloting an approach of locating well-being within existing public policy. The approach builds on the performance budgeting initiative by placing an explicit focus on stated policy goals and evidence of progress. With regard to well-being, my Department intends to:

(1)  Put in place supports for other Departments to support them in using the Well-being Framework as part of the Spending Review process; and

(2)  Develop an approach to linking budget decisions with the various dimensions of the Well-being Framework.

Public Sector Duty

In line with the Public Sector Duty, under section 42 of the Irish Human Rights and Equality Commission Act 2014, all public bodies assess and identify the human rights of women and girls and the gender equality issues that are relevant to their functions and address these in their strategic planning, policies and practices, and annual reports.

My Department published its Statement of Strategy 2021-2023 on 19/01/2021, which includes its Public Sector Human Rights and Equality obligations among the organisation’s values. www.gov.ie/en/collection/da1589-dper-annual-reports-2013-16/#2020.

Next steps

We continue to work very closely with our colleagues in D/CEDIY to ensure that Equality Budgeting and gender mainstreaming work together to achieve common goals and on mutually beneficial policies. The Inter-departmental network outlined above is jointly chaired by D/CEDIY which ensures collaboration is maximised.

The actions outlined above, and the work plan in place for 2022, will continue to support the further development of Equality Budgeting, ensuring that that the momentum achieved to date will be maintained.

[1] A vacant board is an established board with no board members currently in place.

Public Sector Staff

Ceisteanna (270)

Niall Collins

Ceist:

270. Deputy Niall Collins asked the Minister for Public Expenditure and Reform the way a person (details supplied) can apply to gain experience in the public sector; and if he will make a statement on the matter. [11177/22]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Public Expenditure and Reform, I have policy responsibility for recruitment to the civil service.  The Public Appointments Service (PAS) is the primary recruiter for the civil and public service, with all recruitment undertaken in line with the CPSA Code of Practice for Appointments to the Civil and Public Service.  

A limited number of structured paid internships are currently facilitated by Government Departments or Offices.  These are presently managed locally by the respective Department / Office and provide paid work experience opportunities for current third level students in collaboration with third level institutes.  A small number of paid internships are also reserved for individuals from underrepresented groups within the civil service including those with a disability. 

In relation to opportunities for unpaid work experience in the civil or public service, an individual must make direct contact with the HR Unit in a particular body to express their interest in any such opportunities.   Short unpaid work experience visits are facilitated locally via schools for second level students of schools in proximity to civil service offices.  In the case of third level graduates, their third level institute’s Careers Office or a Course Coordinator may have professional networks with regional employers that may be assistance in exploring such opportunities in a particular discipline or area.

Civil Service Renewal 2024 is the first of a series of three Action Plans under the Civil Service Renewal 2030 Strategy approved by Government.  This commits the civil service to “review current and create additional pathways to attract and develop talented people to work in the Civil Service, including those from new and diverse communities”.    This will include an examination of an expanded role of internships more generally for second level and third level students in terms of promoting career within the civil service for school leavers and third level graduates. 

The Deputy may wish to note that PAS is presently advertising a Temporary Clerical Officer competition on www.publicjobs.ie to fill vacancies that may arise on a temporary basis nationwide across the civil service. Availing of short-term roles provides an opportunity to gain practical paid work experience in the civil service.  Candidates may register a profile with PAS at www.publicjobs.ie and opt to receive notifications for future roles that PAS advertise on behalf of public service employers.

Departmental Schemes

Ceisteanna (271)

Ruairí Ó Murchú

Ceist:

271. Deputy Ruairí Ó Murchú asked the Minister for Public Expenditure and Reform the position regarding front-line workers for homeless service charities (details supplied) who worked throughout the Covid-19 pandemic; if they are being considered for the Covid recognition payment scheme; and if he will make a statement on the matter. [11281/22]

Amharc ar fhreagra

Freagraí scríofa

There are many thousands of people across the country who went above and beyond over the course of the last two years. The continued contribution of so many people in all walks of life has been essential to getting us through this difficult time. Collaboration and solidarity have been the hallmark of our national approach to COVID-19 and the measures announced on 19 January are true to those principles.

After careful consideration, the Government made the decision to give all the people of Ireland a national day of recognition and commemoration on the 18th of March this year, and another permanent public holiday in February commencing in 2023.

The Government took many factors into consideration when coming to a decision in relation to any additional recognition measure for specific sectors, however it ultimately agreed that acknowledging certain frontline healthcare workers in the public sector and in private nursing homes and hospices in particular was the most fair and appropriate, whilst acknowledging all other healthcare workers and sectors with the public holidays.

This is a balanced package of measures that will benefit all workers across the economy, while also recognising in particular the risks faced by certain frontline healthcare workers during this pandemic.

The Department of Health is working together with the HSE to provide additional details on this measure including full eligibility criteria, particulars and terms and conditions that apply. This will be published as soon as possible. This work underway is to ensure fairness in the application of this measure as the Government intended.

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