Written Answers Nos. 185-194
185. Deputy Carol Nolan asked the Minister for Finance the number of external consultant's reports commissioned by his Department in each of the years 2019 to 2021 and to date in 2022; the cost of same; the company involved; the title and publication date of the report in tabular form; and if he will make a statement on the matter. [13561/22]
Amharc ar fhreagraI can inform the Deputy that the below table outlines the detail and costs of external consultants reports commissioned by the Department of Finance in each of the years 2019 to 2021 and to date in 2022.
|
Year Commissioned |
Cost |
Company |
Title |
Publication date |
|
2019 |
€73,738.50 |
Fitzpatrick Associates |
SME Credit Demand Survey Oct 18 – March 19 |
02/09/2019 |
|
2019 |
€73,738.50 |
Fitzpatrick Associates |
SME Credit Demand Survey April – Sept 2019 |
10/03/2020 |
|
2019 |
€107,010.00 |
Indecon |
Review of the Special Assignee Relief Programme (SARP) |
October 2019 (with Budget documents) |
|
2019 |
€104,120.00 |
Indecon |
Indecon evaluation of the Revised Entrepreneur Relief |
08/10/2019 |
|
2019 |
€133,393.50 |
Indecon |
Evaluation of Concept of Community Banking in Ireland |
19/12/2019 |
|
2019 |
€5,000.00 |
Social Finance Foundation |
Research into Unlicensed Moneylenders |
N/A (not published) |
|
2019 |
€23,985.00
|
Grant Thornton |
In-House Print Room Operational Model Review |
N/A (internal review) |
|
2019 |
€307.50 |
Arcline |
Review of draft updated records management policy |
N/A (internal review) |
|
2020 |
€73,738.50 |
Fitzpatrick Associates |
SME Credit Demand Survey March – Oct 2020 |
20/11/2020 |
|
2020 |
€24,600.00 |
KPMG |
HBFI MEOP Benchmarking Review |
N/A (not published) |
|
2020 |
€30,442.50 |
RSM Ireland Business Advisory |
HBFI MEOP Benchmarking Review |
08/07/2020 (Abridged RSM Report) |
|
2021 |
€68,880.00 |
Behaviour & Attitudes |
SME Credit Demand Survey Oct 20 – March 21 |
02/09/2021 |
|
2021 |
€68,880.00 |
Behaviour & Attitudes |
SME Credit Demand Survey April – Sept 21 |
15/02/2022 |
|
2021 |
€36,900.00 |
KPMG |
HBFI MEOP Benchmarking Review |
N/A (not published) |
|
2021 |
€4,800.00 |
Mr Seamus Coffey |
The changing nature of outbound royalties from Ireland and their impact on the taxation of the profits of US multinationals |
14/06/2021 |
|
2021 |
€4,800.00 |
Mr Seamus Coffey |
The changing nature of outbound royalties from Ireland and their impact on the taxation of the profits of US multinationals |
Expected publication date March 2022 |
186. Deputy Martin Browne asked the Minister for Finance the steps he will take to address the rising fuel costs (details supplied); and the measures he plans to introduce to reduce fuel costs. [13625/22]
Amharc ar fhreagraYesterday I announced a temporary reduction in the excise rates for auto fuels. The Government recognises the impacts of the current fuel price increases. While these trends are driven primarily by global factors, I have taken the decision to alleviate some of these impacts through the domestic taxation of fuel.
Effective from today, there is a 20 cent reduction in the excise rates for petrol and 15 cent for auto diesel, with a proportionate 2 cent reduction for the excise on Marked Gas Oil (green diesel). These measures are VAT inclusive and will last until 31 August 2022.
The reductions in excise on auto fuels will mitigate the cost of a fill of a 60 litre tank by some €12 for petrol and €9 for diesel. This will assist all transport users, rural and urban, including commuters, business and farmers.
The excise reductions come in addition to the extensive cost of living supports already announced this year, including a €200 energy credit, public transport fare reductions, fuel allowance increases, an enhanced Drug Payment Scheme, and bringing forward the working family payment.
187. Deputy Darren O'Rourke asked the Minister for Finance the way in which local amateur dramatics groups should manage their financial accounts in order to be tax compliant in the case of large public performances, for example, for amateur dramatics groups that are not set up as companies; and if he will make a statement on the matter. [13689/22]
Amharc ar fhreagraI am advised by Revenue that where an amateur drama group is in receipt of income, for example, from the sale of tickets to public performances, this could be treated as income from a trade. In general, taxpayers who carry on a trade are “chargeable persons” under the self-assessment system and are required to submit a tax return to Revenue by 31 October of the year following the tax year in question (or by mid-November, if paying and filing through the Revenue On-Line Service).
Whether a trade is being carried on is determined by an examination of the facts of a case and by interpreting those facts in the context of the “badges of trade” and of applicable case law. There is a great variety of possible circumstances so that no fixed formula can be applied to determine whether an activity can be classed as “trading”. However, in the vast majority of cases there will be no doubt about whether the activities constitute trading.
If an organisation such as an amateur drama group meets certain criteria it may apply to the Charities Regulator (CRA) for charitable status. The CRA is responsible for determining whether an organisation’s activities meet the ‘charitable purposes’ test. Further information is available at the CRA website.
Once a charity is registered with the CRA, it can apply to Revenue for charitable tax exemption. I am advised by Revenue that to apply for charitable tax exemption an organisation is required to submit the application form “Charities and Sports Bodies e-application” online through the Revenue Online Service (ROS). The charity’s application for tax exemption must include:
- the entity’s latest financial accounts or details of its financial plans,
- a statement of its activities and plans, and
- a copy of the charity's constitution which has been approved by the CRA.
Once the charity has been granted tax exemption, Revenue will issue a Charitable Tax Exemption Number or CHY Number. The charity does not need to renew its exemption provided it continues to meet the conditions for retaining the exemption.
Once Revenue grants a CHY Number to a charity, it must:
- remain tax compliant,
- maintain its charitable status with the CRA and comply with the Charities Act 2009,
- use all income for its main charitable purpose only,
- keep proper records and accounts,
- submit a copy of its first year’s financial accounts within 18 months of receiving the exemption,
- keep audited accounts if its annual income is over €100,000,
- notify Revenue’s Charities and Sports Exemptions Unit of any change of details, and
- request prior approval from Revenue’s Charities and Sports Exemptions Unit if the charity intends to accumulate funds for more than two years along with the reasons for the accumulation.
Further information on the charitable tax exemption is available on the Revenue Website.
In relation to Value-Added Tax (VAT), the application of VAT to goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the EU Directive provides that supplies of goods and services are chargeable to VAT at the standard rate, currently 23% in Ireland. Under VAT law, traders/businesses are required to register for VAT where their taxable supplies exceed certain thresholds. However, in general, organisations which are not registered and not required to register for VAT, or are not engaged in taxable activities, do not need to charge VAT on their supplies and, therefore, are not entitled to reclaim the VAT they incur on their purchases.
Financial accounts should be prepared in accordance with the ordinary rules and conventions of commercial accounting. To establish the taxable profits for a period of account, in circumstances where the charitable tax exemption does not apply, it may be necessary to make various ‘add backs’ and ‘deductions’ to the pre-tax accounting profits shown by the accounts to comply with rules of computing profits chargeable to income tax. The Taxes Consolidation Act 1997 contains a number of rules related to the calculation of the taxable profits of a trade, and where relevant, these rules apply irrespective of the accounting treatment adopted in preparing the accounts.
All taxpayers, including voluntary organisations must keep full and accurate books records to enable them to complete their tax returns. The specific type of records to be maintained by persons, in order to fulfil their obligations depends on the nature and size of the business. The records must include details of:
- All sums of money spent and received in the course of carrying on a trade, profession or other activity, this includes all sales and purchases of goods and services,
- The assets and liabilities of the trade, profession or other activity,
- The acquisition and disposal of assets, which would be chargeable assets for capital gains tax purposes.
Supporting documentation such as invoices, bank and building society statements, cheque stubs, wages sheets, receipts, etc. should also be retained. Generally speaking, the books and records must be retained for a period of 6 years.
188. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing excise levied against petrol, diesel and home heating oil by 10 cents per litre, disaggregated by fuel type. [13696/22]
Amharc ar fhreagra189. Deputy Pearse Doherty asked the Minister for Finance the revenue raised through excise levied against petrol, diesel and home heating, disaggregated by fuel type, in each of the years 2018, 2019 and 2020. [13697/22]
Amharc ar fhreagraI propose to take Questions Nos. 188 and 189 together.
I am advised by Revenue that the receipts from Mineral Oil Tax (MOT) and Carbon Tax for petrol, diesel and kerosene for the years 2018, 2019 and 2020 are published on the Revenue website at: www.revenue.ie/en/corporate/documents/statistics/excise/net-receipts-by-commodity.pdf.
The estimated full year cost of reducing the rate of MOT on petrol and diesel are shown on page 22 of Revenue’s Ready Reckoner at www.revenue.ie/en/corporate/documents/statistics/ready-reckoner.pdf.
The Deputy should note that the MOT rate applicable to home heating oil (kerosene) is zero so a reduction in excise duty would not be possible.
The estimates in the Ready Reckoner are based on levels of consumption in 2021, projected forward based on growth rates as anticipated by my Department in Budget 2022. Therefore, they may not fully reflect the current levels of uncertainty in these markets.
190. Deputy Sean Sherlock asked the Minister for Finance the number of accounts that will be closed by banks exiting the Irish market in 2022; the breakdown by age and gender of those account holders; and his views on whether the banking sector will take on those accounts. [13710/22]
Amharc ar fhreagraAs Minister for Finance, I have no role in the operational matters of any bank in the State which includes banks in which the State has a shareholding. The commercial decisions and information in this regard are the sole responsibility of the board and management of the banks, which must be run on an independent and commercial basis.
However, my officials and I are engaging with the banks that have indicated their intentions to leave the market, to emphasise the importance of an orderly withdrawal and the need to engage in a timely manner with their customers in advance of any exit.
Provision 3.11 of the Consumer Protection Code 2012 requires that a regulated entity that intends to cease operating, merge with another, or to transfer all or part of its regulated activities to another regulated entity must:
- provide affected consumers with at least two months’ notice to enable them to make alternative arrangements if they so wish;
- ensure all outstanding business is properly completed prior to any transfer, merger or cessation of operations; or, in the case of a transfer or merger, inform customers as to how continuity of service will be provided following a transfer or merger; and
- in the case of a merger or transfer of regulated activities, inform customers that their details are being transferred to the other regulated entity, if that is the case.
The Central Bank’s supervision of any bank that withdraws from the market will be focused on ensuring that its customers are treated fairly, and remains in compliance with the letter and spirit of regulatory requirements. The Central Bank has clearly communicated the requirement for a customer-focused approach to be taken in all aspects of their business throughout the period of change and that they ensure that customers understand what these developments means for them.
On 25 June 2021, the Central Bank issued an industry letter regarding its consumer protection expectations in the changing retail banking landscape. This will inform regulated entities’ actions and decisions to ensure that customers’ interests are protected and potential risks are mitigated.
191. Deputy Niamh Smyth asked the Minister for Finance if his Department plans to review the excise duty on fuel in view of the increasing price of petrol and diesel due to the war in Ukraine; and if he will make a statement on the matter. [13716/22]
Amharc ar fhreagraYesterday I announced a temporary reduction in the excise rates for auto fuels. The Government recognises the impacts of the current fuel price increases. While these trends are driven primarily by global factors, I have taken the decision to alleviate some of these impacts through the domestic taxation of fuel.
Effective from today, there is a 20 cent reduction in the excise rates for petrol and 15 cent for auto diesel, with a proportionate 2 cent reduction for the excise on Marked Gas Oil (green diesel). These measures are VAT inclusive and will last until 31 August 2022.
The reductions in excise on auto fuels will mitigate the cost of a fill of a 60 litre tank by some €12 for petrol and €9 for diesel. This will assist all transport users, rural and urban, including commuters, business and farmers.
The excise reductions come in addition to the extensive cost of living supports already announced this year, including a €200 energy credit, public transport fare reductions, fuel allowance increases, an enhanced Drug Payment Scheme, and bringing forward the working family payment.
192. Deputy Carol Nolan asked the Minister for Finance the response of his Department to the Ukrainian war crisis; and if he will make a statement on the matter. [13722/22]
Amharc ar fhreagraThe Government's response to the Russian invasion of Ukraine is being crafted within the wider European Union response. The sanctions imposed by the European Union, and by many other jurisdictions, are unprecedented, and the Government's view is that these should be as onerous as possible.
The EU autonomous measures place obligations on all Member States and every natural and legal person therein, to give effect to the sanctions that have been adopted. Arising from that, Member States are obligated to put in place effective, proportionate and dissuasive penalties and to take all necessary measures to ensure that the Regulations are enforced. Ireland does this by way of Statutory Instrument and in relation to Ukraine, that function falls to me, as Minister for Finance. The sanctions process cut across many areas of Government and is managed by a Cross Departmental International Sanctions Committee, known as CDISC, which is chaired by the Department of Foreign Affairs.
On the financial front, these include targeted sanctions – including freezing of assets - imposed on many Russian politicians and named individuals. A ban on financial transactions with the Russian Central Bank has also been imposed, while the EU has also agreed a package that has excluded seven Russian banks from the SWIFT payments system. Other measures include a ban on selling, supplying, transferring or exporting euro banknotes to Russia or to any natural or legal person or entity in Russia. Officials from my Department continue to engage with other public sector members and with the private sector to emphasise the need for due diligence in relation to complying with the restrictive measures that have been put in place.
Apart from sanctions, Government has been forceful in providing financial assistance to the people of Ukraine. In my role as Minister for Finance, I am Ireland’s Governor to a number of global and European International Financial Institutions including the World Bank, the IMF, the European Investment Bank and the European Bank for Reconstruction and Development, as well as a number of other regional multilateral development banks. I want to assure the Deputy that Ireland has also been supportive of these Institutions’ evolving response to the situation and of their initiatives to provide support and financial assistance to the government and people of Ukraine.
Furthermore, I attended a Special Informal ECOFIN Meeting, by videoconference on 2 March last, to discuss the economic and financial situation in Ukraine, as well as the consequences of sanctions on European economies. At the meeting, we confirmed the increased financial support to Ukraine under the Macro-financial Assistance Package and agreed to take measures to avoid any circumvention of sanctions. We also noted that the activation of the General Escape Clause - that relates to the suspension of the Stability and Growth Pact - continues to apply in 2022, which will allow for fiscal policy to adjust to the evolving situation. There was unanimous support at the Council for this approach. Ministers will continue to coordinate fully to protect our economies.
Within my Department, the Financial Stability Group, which comprises senior management from the Department of Finance, NTMA and the Central Bank, discussed the Ukrainian crisis at its meeting on 2 March. Arising from that discussion, the Financial Stability Group has established a Working Group made up of officials from the three FSG organisations. This Group will focus on enhanced monitoring of the situation and provide regular updates to FSG members.
I would also point out that IBRC (in Special Liquidation) has assets in both Russia and Ukraine. My officials are in regular contact with the Special Liquidators concerning these assets and are monitoring developments closely. Stock market volatility has impacted the value of our shareholding in Allied Irish Banks, Bank of Ireland and Ptsb. My officials are monitoring the situation in conjunction with our financial advisers and how it may impact the 2 trading plans currently underway and our future realisation strategies.
Finally, I would also point out that Government has taken several measures to limit the fallout from the geopolitical situation on households and firms. Measures include an electricity rebate and a cut in excise duties to mitigate the increase in global energy prices.
In summary, the situation is evolving rapidly and both I and my Department continue to respond accordingly.
193. Deputy Carol Nolan asked the Minister for Public Expenditure and Reform the number of external consultant's reports commissioned by his Department in each of the years 2019 to 2021 and to date in 2022; the cost of same; the company involved; the title and publication date of the report in tabular form; and if he will make a statement on the matter. [13567/22]
Amharc ar fhreagraThe information requested by the Deputy for my Department, including the Office of Government Procurement (OGP), is set out in the tables below. I wish to advise the Deputy that my Department has not commissioned any reports to date in 2022. In the case of the OGP, the reports listed below were commissioned for internal purposes and are not for publication.
Department of Public Expenditure and Reform
|
Year Report Commissioned |
Title of Report |
Provider of Report |
Cost |
Date published or expected to be published |
|
2021 |
Review of the Distribution and Utilisation of National Lottery Funding |
Indecon International Consultants |
€135,054 |
Quarter 2 2022 |
|
|
Civil Service Business Customer Satisfaction Survey |
Behaviour & Attitudes |
€26,260 |
Quarter 2 2022 |
|
|
Feedback workshops to inform the next phase of public service reform |
Deloitte |
€5,535 |
To be confirmed |
|
|
Moderators Report Complementarities December Workshop |
Mr Gerry Finn |
€2,250 |
Report for internal use |
|
|
Moderators Report Complementarities April Workshop |
Mr Gerry Finn |
€1,000 |
Report for internal use |
|
|
Review of the Environmental impacts of proposed flood relief works on the River Deel (Crossmolina) |
Enviroguide |
To be confirmed |
Publication to follow a decision with regard to Section 7E (1) of the Arterial Drainage Act 1945 (as amended) |
|
2020 |
Towards a Strategic Foresight System in Ireland |
Organisation for Economic Cooperation and Development (OECD) |
€95,000 |
Quarter 2 2021 |
|
|
Review of the Environmental Impact of proposed flood relief works on the River Bride (Blackpool) |
CAAS |
€27,529 |
Quarter 1 2021 |
|
|
eCohesion Information Security Audit |
Mazars |
€27,183 |
Quarter 4 2021 |
|
|
Review of the Environmental Impacts of proposed flood relief works on the River Glashaboy (Glanmire/Sallybrook) |
CAAS |
€24,868 |
Quarter 1 2021 |
|
|
External Quality Assessment (DPER Internal Audit Unit) |
Chartered Institute of Internal Auditors |
€9,875 |
Quarter 4 2020 |
|
|
Supporting Excellence: Capital Project and Programme Review Delivery |
Ernst & Young (EY) |
Nil* |
Quarter 1 2021 |
|
|
Review of the Environmental Impacts of the proposed flood relief works on the River Slaney (Enniscorthy) |
CAAS |
To be confirmed |
Quarter 1 2022 |
|
2019 |
Organisational Culture Review and Next Steps |
Price Waterhouse Cooper |
€248,658 |
Quarter 2 2021 |
|
|
Economic analysis of productivity in the Irish construction sector |
KPMG |
€156,380 |
Quarter 2 2020 |
|
|
OECD Scan: Equality Budgeting in Ireland |
Organisation for Economic Cooperation and Development (OECD) |
€50,000 |
Quarter 4 2019 |
|
|
IT Internal Audit of Cyber Security and Disaster |
Grant Thornton |
€44,003 |
Quarter 4 2019 |
|
|
The Irish Government Economic and Evaluation Service – Using Evidence Informed Policy Making to Improve Performance |
Organisation for Economic Cooperation and Development (OECD) |
€35,000 |
Quarter 1 2020 |
|
|
Review of International Practices in Government Communications |
Edelman Limited Ireland |
€28,511 |
Quarter 2 2019 |
|
|
Review of Strategic Workforce Planning Practices within the Irish Public Service |
RSM Ireland |
€24,500 |
Quarter 4 2020 |
|
|
SPS and PO executive Leadership Programme Evaluation |
National University of Galway |
€15,150 |
Quarter 4 2019 |
|
|
Establishing and implementing effective leadership development models in the Irish Public Service: A case study |
Centre for Effective Services (CES) |
€8,000 |
Quarter 3 2020 |
|
|
Citizen Engagement Case Study: Public Participation Networks (PPN) |
Centre for Effective Services (CES) |
€5,000 |
Quarter 2 2020 |
|
|
Citizen Engagement Case study: Basic Payment Scheme |
Institute of Public Administration (IPA) |
€5,000 |
Quarter 2 2020 |
|
|
Citizen Engagement Case study: €300k – Have Your Say |
Institute of Public Administration (IPA) |
€5,000 |
Quarter 2 2020 |
|
|
Citizen Engagement Case Study: Comhairle na nÓg |
University of Limerick |
€5,000 |
Quarter 2 2020 |
|
|
Rationale, Operation and Issues – Irish Spending Review Process 2017-2019 |
Trinity College Dublin |
Nil** |
Quarter 4 2019 |
* No cost to the Exchequer - applied through the EU Technical Support Instrument
** No cost to the Exchequer - report provided on a pro bono basis
Office of Government Procurement
|
Year |
Title of Report |
Report Provider |
Cost |
|
2021 |
Follow-on reports in respect of impact of Covid 19 pandemic on construction inflation |
Ernst & Young (EY) |
€85,451 |
|
|
Office of Government Procurement Internal Analysis to determine Cloud Demand and the feasibility of developing a Cloud Services Category Strategy Cloud Demand Analysis Report |
BearingPoint |
€32,288 |
|
2020 |
Economic Advices in Respect of Construction Contracts’ Price Variation Clauses |
Ernst & Young (EY) |
€176,782 |
|
|
Review of the operation of the roles of: Standing Conciliator and the Project Board in CWMF |
Indecon International Consultants |
€159,008 |
|
|
Covid 19 – Provision of expert advice and assistance in relation to financial and economic standing assessment |
KOSI Corporation |
€16,144 |
|
|
Expert Advice and Assistance in relation to Financial & Economic Standing Assessment |
KOSI Corporation |
€6,458 |
|
2019 |
Organisation Review of the Office of Government Procurement |
Grant Thornton |
€145,845 |
|
|
Review of market - public sector insurance |
Crowe Ireland |
€48,431 |
|
|
Report on suggested security requirements regarding re-tender of the Irish e-Tender platform |
Secure AppBox |
€16,200 |
194. Deputy Mairéad Farrell asked the Minister for Public Expenditure and Reform the terms of reference for the external review panel he is establishing to examine the processes and procedures in relation to the recruitment and remuneration of senior public servants; and if he will make a statement on the matter. [13593/22]
Amharc ar fhreagraAs recently outlined to the Committee on Finance, Public Expenditure and Reform, and Taoiseach, I am in the process of establishing an Independent Review Panel to examine and consider the current recruitment and pay determinations processes in place for Senior Public Service posts, in particular arrangements in the Civil Service, and recommendations in relation to same. Adopting this approach will ensure transparency and objectivity in the review process.
Officials in my Department are currently finalising a number of points in relation to the establishment of the Review Panel and the Terms of Reference of the Review. This process will be concluded in the near future and I will then bring proposals to Government.
