Léim ar aghaidh chuig an bpríomhábhar
Gnáthamharc

Tuesday, 29 Mar 2022

Written Answers Nos. 239-258

Transport Infrastructure Ireland

Ceisteanna (239, 240)

Dara Calleary

Ceist:

239. Deputy Dara Calleary asked the Minister for Transport the checks and balances that are in place to ensure the financial health of a company before Government road contracts are awarded by Transport Infrastructure Ireland, TII; and if all such checks were undertaken in the awarding of a contract (details supplied) in July 2021. [16115/22]

Amharc ar fhreagra

Dara Calleary

Ceist:

240. Deputy Dara Calleary asked the Minister for Transport the plans Transport Infrastructure Ireland, TII, has to ensure the progress of the N5 Ballaghdereen-Scramogue road, in view of the recent developments relating to the main contractor. [16116/22]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 239 and 240 together.

As Minister for Transport I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the planning, design and construction of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Public Spending Code and the necessary statutory approvals. In this context, TII is best placed to advise you on the status of this project.

Noting the above position, I have referred your question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.

A referred reply was forwarded to the Deputy under Standing Order 51
Question No. 240 answered with Question No. 239.

Departmental Data

Ceisteanna (241)

Seán Sherlock

Ceist:

241. Deputy Sean Sherlock asked the Minister for Transport the number of retainers his Department has with outside organisations; and the cost of each retainer in tabular form. [16161/22]

Amharc ar fhreagra

Freagraí scríofa

Deputy, I can confirm that my Department does not have any retainer arrangements in place with external providers.

Electric Vehicles

Ceisteanna (242)

Steven Matthews

Ceist:

242. Deputy Steven Matthews asked the Minister for Transport if his attention has been drawn to concerns related to the electric vehicle home charger grant administered by SEAI (details supplied); the basis for same; and if the matter will be reviewed to remove any barriers to access this funding. [16333/22]

Amharc ar fhreagra

Freagraí scríofa

Department officials have liaised with SEAI who can confirm that they do make payments into Credit Union accounts.

Once the credit union account has a BIC, IBAN and is SEPA compatible, SEAI can successfully make payment to credit union accounts just like a main street bank.

Departmental Strategies

Ceisteanna (243)

Holly Cairns

Ceist:

243. Deputy Holly Cairns asked the Minister for Transport the progress that has been made towards action 100 of the national disability and inclusion strategy 2017-2021 (details supplied). [16343/22]

Amharc ar fhreagra

Freagraí scríofa

Action no. 100 in the National Disability Inclusion Strategy (NDIS) is assigned to my Department, the National Transport Authority (NTA) and the public transport operators.

As Minister for Transport I am fully committed to strengthening public transport offerings and progressively making them accessible for all, especially for Persons with Disabilities, Persons with Reduced Mobility, and Older People. The NTA has statutory responsibility for promoting the development of an accessible, integrated, and sustainable public transport network. The NTA works with the relevant public transport operators, who have responsibility for day to day operational issues, to progressively make public transport accessible.

From a policy perspective, we are progressively making public transport accessible by ensuring that new infrastructure and services are accessible from the start and by retrofitting older facilities to make them accessible. My Department’s Accessibility Work Programme contains accessibility and disability actions from a range of policies and strategies. In addition to the NDIS, key policies are the Comprehensive Employment Strategy for People with Disabilities (CES) 2015-2024 and the United Nations Convention on the Rights of People with Disabilities (UNCRPD).

The work programme is updated to align with meetings of my Department’s Accessibility Consultative Committee (ACC) and meetings of the NDIS Steering Group. The most recent meeting of the ACC was on 02 March 2022 and the next NDIS Steering Group meeting is scheduled for today, 29 March 2022. All of the Accessibility Work Programme updates from 2017 onwards, including updates on the NDIS action no. 100 referred to by the Deputy, can be found at www.gov.ie/en/collection/ed138c-work-programme/.

Rail Network

Ceisteanna (244)

Holly Cairns

Ceist:

244. Deputy Holly Cairns asked the Minister for Transport the number of train stations, including DART stations, which have lifts by county; his plans to upgrade the accessibility of train stations; and if he will make a statement on the matter. [16345/22]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has statutory responsibility for promoting the development of an accessible, integrated, and sustainable public transport network.

The NTA works with the relevant public transport operators, in this instance, Irish Rail, who have responsibility for day to day operational issues to progressively make public transport accessible.

As issues relating to train station accessibility are a matter for Irish Rail in the first instance, I have forwarded the Deputy's question to the Company for direct reply. Please advise my private office if you do not receive a response within ten working days.

A referred reply was forwarded to the Deputy under Standing Order 51

Departmental Consultations

Ceisteanna (245)

Carol Nolan

Ceist:

245. Deputy Carol Nolan asked the Minister for Transport the external consultancy organisation or provider which delivered diversity and inclusion training within his Department in each of the years 2018 to 2021 and to date in 2022; the costs associated with such services; and if he will make a statement on the matter. [16385/22]

Amharc ar fhreagra

Freagraí scríofa

My Department believes that a diverse workforce, supported by an inclusive culture, can be of great benefit to our organisation and the citizens we represent and serve. Diversity in our workforce can lead to better decision-making, problem-solving, risk management, governance, talent attraction and retention, and enhanced employee engagement.

All public bodies in Ireland have a responsibility, under the Public Sector Equality and Human Rights Duty or Public Sector Duty, to promote equality, prevent discrimination and protect the human rights of their employees, customers, service users and everyone affected by their policies and plans. This is a legal obligation and is contained in Section 42 of the Irish Human Rights and Equality Act 2014. My Department takes this duty very seriously.

Since 1st of January 2018 to date, we have spent €6,800 on external providers. We have provided Diversity and Inclusion support to staff members at a total cost of €6,300 to the Department, from two external providers, the IPA and Carr Communications. This includes Interview Board Training comprising of awareness of the Commission for Public Service Appointments’ (CPSA) Code of Practice, the 9 grounds for discrimination and unconscious bias. Additionally, our PRIDE@Transport Staff Network arranged a “History of PRIDE” session for staff with Shout Out to celebrate PRIDE. The cost was €500.

More recently, on 24th March 2022, we delivered a webinar by Carr Communications on unconscious bias for all staff. The charge was €950 and the recording is made available to staff via our internal systems for a further 30 days.

A full breakdown of the spend in provided in the table below.

Year

Provider

Course Name

Cost

2018

Carr Communication

Interview Board Training*

€1,300

2019

Carr Communication

Interview Board Training*

€650

2020

Carr Communication Shout Out

Interview Board Training*The History of Pride

€1,300€500

2021

Carr Communication

Interview Board Training*

€1,300

2022

Carr Communication Institute of Public Administration

Unconscious Bias Coffee Conference Interview Board Training*

€950€800

Total Spend

€6,800

We are currently preparing a request for Disability Awareness Training to be made available to all Department staff members. We are also awaiting the introduction of a number of learning interventions currently in development by OneLearning, the Civil Service Learning and Development Centre, including Public Sector Duty, Human Rights and Equality training which was developed in conjunction with the Irish Human Rights and Equality Commission (IHREC). It is anticipated these interventions will begin to come online from April 2022.

Public Transport

Ceisteanna (246)

Jackie Cahill

Ceist:

246. Deputy Jackie Cahill asked the Minister for Transport if he will request the National Transport Authority, NTA, to ensure a minimum level of service of three trains per day is implemented for rural train services, especially the Ballybrophy to Limerick and Limerick Junction to Waterford lines as part of its public service obligations; and if he will make a statement on the matter. [16415/22]

Amharc ar fhreagra

Freagraí scríofa

As 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 National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally and for the scheduling of those services.

In light of the Authority's responsibility in this area, I have forwarded the Deputy's question in relation to ensuring a minimum level of service of three trains in rural Ireland and, in particular, the Ballybrophy to Limerick and Limerick Junction to Waterford lines, to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.

Public Transport

Ceisteanna (247)

Jackie Cahill

Ceist:

247. Deputy Jackie Cahill asked the Minister for Transport his views on whether his Department should require the National Transport Authority, NTA, to set a minimum number of services for both regional and rural rail lines to align it with the connecting Ireland policy; and if he will make a statement on the matter. [16416/22]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has statutory responsibility for developing an accessible, integrated and sustainable public transport network. The NTA also has national responsibility for integrated local and rural transport, including management of the Rural Transport Programme which operates under the TFI Local Link brand.

The Connecting Ireland Rural Mobility Plan is a major national public transport initiative developed by the NTA. It aims to increase public transport connectivity, particularly for people living outside the major cities and towns. It will significantly increase both the number of routes and the frequency of existing services right across the country.

In light of the NTA's responsibilities for both the Connecting Ireland Rural Mobility Plan, and rail services in regional and rural areas, I have referred your question to the NTA for direct reply to you. Please advise my private office if you do not receive a reply within ten working days.

Ukraine War

Ceisteanna (248)

Seán Sherlock

Ceist:

248. Deputy Sean Sherlock asked the Minister for Transport if it is planned to equip Ukrainian refugees with leap cards for travel while here, or to instruct the Department of Social Protection to enable PPS cards for travel. [16433/22]

Amharc ar fhreagra

Freagraí scríofa

As the Deputy is aware, a whole of Government approach is being adopted regarding the Ukrainian crisis. In line with this approach, in my own Department, we have established a high-level group to monitor and respond as appropriate to the crisis and consider the role that the transport sector could play. The group is coordinating closely with other Government Departments, agencies and key transport stakeholders in response to the evolving situation.

In this context, it was agreed that free travel would be provided for newly arriving Ukrainian refugees on any Public Service Obligation (PSO) public transport service from port of entry to their end destination. This initiative is being applied across all PSO contracted services, including commercial bus services included in emergency PSO contracts, and those services that are part of the emergency commercial bus operator grant scheme. The situation is being monitored on an ongoing basis and will be reviewed at the end of April.

To avail, intending passengers should present the driver/relevant operator employee with the following:

- Ukrainian passport or other Ukrainian government issued ID and evidence of arrival in Ireland within the previous seven days, such as an airline booking email or boarding card stub, or

- confirmation of status from a coordinating group or charity involved in the Ukrainian crisis.

Consideration on whether longer term free public transport could be provided to Ukrainian refugees, either through a Leap card or the Department of Social Protection's Free Travel Scheme, are on-going. It should be noted that any changes to the Free Travel Scheme and all decisions regarding PPS cards are under the remit of the Minister for Social Protection.

Ukraine War

Ceisteanna (249)

Ruairí Ó Murchú

Ceist:

249. Deputy Ruairí Ó Murchú asked the Minister for Transport if he will consider waiving certain driving requirements such as vehicle registration tax, insurance and Irish driver license and so on for those Ukrainian refugees arriving in Ireland by car. [16454/22]

Amharc ar fhreagra

Freagraí scríofa

It is not my intention to waive the requirement that a person resident here must have an Irish or other EU driving licence and the necessary motor insurance to drive in Ireland. These driving requirements are set out in EU and national law and are a matter of road safety.

Driving licence requirements for displaced people entering the EU under the Temporary Protection Directive are a Europe-wide issue which may require a European solution. Ireland has already raised this matter at EU level with the Transport Directorate, DG Move, and other member states and is seeking an agreed EU approach to its resolution.

Departmental Schemes

Ceisteanna (250)

Darren O'Rourke

Ceist:

250. Deputy Darren O'Rourke asked the Minister for Transport the estimated cost of including coaches and buses in the €100 emergency support scheme that has been introduced for licensed hauliers; and if he will make a statement on the matter. [16469/22]

Amharc ar fhreagra

Freagraí scríofa

As the Deputy will be aware, a whole of Government approach is being adopted with regard to the Ukrainian crisis. I am pleased to advise that a high-level group has been established in the Department of Transport to monitor and respond as appropriate to the crisis and its impact on the transport sector. The group is informed by other Government Departments, agencies and key transport stakeholders and seeks to ensure a coordinated response to the evolving situation.

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally, and for the allocation of associated funding to the relevant transport operators.

Licensed bus and coach operators are an integral part of the overall public transport system particularly in areas which are not covered by existing public service bus and rail services. In recognition of this, throughout the COVID-19 pandemic the Government have provided temporary financial supports for certain licensed commercial services with a view to protecting capacity across the public transport sector throughout the crisis. The temporary support was initially introduced for a period of 6-months in June 2020, however owing to the continued impact of Covid-19 on passenger numbers and the associated drop in fare revenue, these supports have been extended a number of times. Over €60 million has been provided to the sector to date. In acknowledgment of the continuing difficulties facing this sector, I am pleased to inform the Deputy that I recently approved an extension of the supports for a further 3 months, up to the 30 June 2022.

As the Deputy is aware, fuel costs have increased substantially since the commencement of the Scheme in June 2020, and I wish to confirm that the NTA has funded the Operators for actual fuel costs throughout this period and will continue to do so throughout the extension of the Scheme.

Moreover, to ensure the continued operation of public transport services in rural parts of Ireland, the NTA have recently provided an additional level of subvention to support Local Link operators in the delivery of these services. These are provided to operators who are on fixed rate contracts and therefore are receiving no further increases to their base contracted rates. Currently, the funding has been provided to cover the costs for Quarter 1 2022. This is a once off payment initially, and the situation will be monitored on an ongoing basis.

Given the NTA's statutory responsibility for securing the provision of public passenger transport services nationally, I have also referred the Deputy's question to the NTA for direct reply. I ask the Deputy to please contact my private office if he does not receive a reply within 10 days.

Departmental Schemes

Ceisteanna (251)

Darren O'Rourke

Ceist:

251. Deputy Darren O'Rourke asked the Minister for Transport the estimated cost of including own account HGV operations in the €100 emergency support scheme that has been introduced for licensed hauliers; and if he will make a statement on the matter. [16470/22]

Amharc ar fhreagra

Freagraí scríofa

On 15 March 2022, the Government approved an emergency support measure - the Licensed Haulage Emergency Support Scheme to address cost pressures arising from current high fuel prices.

The scheme was developed for licensed hauliers specifically for the reasons outlined below. My Department is aware there are approximately 20,000 own account HGV vehicles, therefore the cost to the Exchequer of including these would be an estimated additional c. €16 million. Any amendments to the scheme would need to be considered in the overall policy and budgetary context.

In deciding on this targeted, temporary scheme, the Government considered that the licensed haulage sector is a specific case for several reasons, primarily that the sector is of national strategic importance as a critical enabler of a functioning supply chain, bringing essential supplies into and around the State, supporting key infrastructure and enabling the maintenance of economic and social activity. In addition fuel represents a greater overall proportion of overhead cost for hauliers than would be the case for other businesses who self-provide transport as part of their wider business.

Given the rapid increase in fuel prices linked to the crisis in Ukraine, the haulage sector reported to the Government a serious risk of cessation of business among haulage companies that would have had significant implications for supply chains into the State, including for essential goods.

You will be aware that on 09 March 2022, in recognition of rising fuel costs for all citizens and businesses, the Government reduced Excise duty by 20 cent per litre of petrol, 15 cent per litre of diesel and 2 cent in the excise duty charged on marked gas oil in order to reduce the cost of fuels.

The Minister for Finance has written to the European Commission to ask what flexibilities might be available on an emergency basis to reduce the tax on fuel. Currently, however, the EU Energy Tax Directive limits the possibility of further reducing the tax on fuel. Specifically, the Directive requires a minimum tax of €0.33 per litre and the measures already decided have reduced the tax on diesel to the minimum.

In general, it should be recalled that the causes of these fuel price pressures are not within the control of Government and are being directly influenced by external factors, including the Ukraine crisis.

The Government has limited resources but through the Excise measure announced on 09 March, as well as the Licensed Haulage Emergency Support Scheme approved on 15 March 2022, it has responded to help to ease the impact of these price increases. However, we must accept that it will not be possible to insulate citizens and businesses from the full impact of these fuel price increases. In providing 8 weeks support with these sudden increased costs, the Government is seeking to cushion the shock of the rapid spike in fuel prices. While it remains to be seen how fuel prices evolve it is imperative that haulage (and other) businesses engage with their customers on the need for the prices for their services to reflect the increasing costs.

Electric Vehicles

Ceisteanna (252)

Darren O'Rourke

Ceist:

252. Deputy Darren O'Rourke asked the Minister for Transport if he plans to introduce an income cap for electric vehicle grants to ensure funding is targeted at those who need financial help the most when purchasing a new electric vehicle; and if he will make a statement on the matter. [16471/22]

Amharc ar fhreagra

Freagraí scríofa

The Government's grant scheme for electric vehicles aims to encourage behavioural change and support the Government’s commitment to achieving a 51% reduction in emissions by 2030.

The grant schemes are kept under continuous review to ensure that they are as effective as possible in driving the decarbonisation effort.

On July 1st 2021, the grant process was changed so that only vehicles that had a retail price of under €60,000 were eligible for grants, so as not to spend government funds subsidising very high cost vehicles.

In addition, this Department convened the Electric Vehicle Policy Pathway (EVPP) Working Group to produce a roadmap to achieving the 2030 EV target. The EVPP Working Group comprises senior officials and has considered regulatory, financial, and taxation policies to help drive a significant ramp-up in passenger EVs and electric van sales. The recommendations of the EVPP Working Group were approved by Government and the full report is now available online.

In order to support the transition to EVs, the Group recommended that the generous suite of EV supports already in place in Ireland should be retained until at least end-2022. Additional measures to further incentivise EVs and/or disincentive fossil-fuelled vehicles will also be necessary.

The report also recommended that an office for low emission vehicles should be established, as a matter of priority, to co-ordinate the implementation of existing and future EV measures and infrastructure.

This new office should also take charge of developing and launching an extensive communication and engagement campaign, whole-of-Government in coverage, to drive the availability and understanding of key information regarding EVs, tailored to household, business and public sector consumers. Work is now under way to establish this office.

Córas Iompair Éireann

Ceisteanna (253)

Bríd Smith

Ceist:

253. Deputy Bríd Smith asked the Minister for Transport further to Parliamentary Question No. 204 of 22 March 2022, the number of submissions received on this SI; the details of the persons or bodies these came from; the timeline involved in the finalising of the SI. Signing; the timeframe for consultation with the Department of Public Expenditure and Reform; and if he will make a statement on the matter. [16574/22]

Amharc ar fhreagra

Freagraí scríofa

The consultation period in respect of the draft Statutory Instruments (SIs) for the Regular Wages Scheme ended on 28 February 2022 and I can confirm that 4 submissions were received. However, as the Deputy will appreciate, under GDPR requirements, I am obliged to treat the details of the persons or bodies who made these submissions confidentially, and as such I am not in a position to share them.

As set out in my previous reply on this matter, officials in my Department are currently examining the submissions received. Upon completion, a report will be submitted to me, as Minister, for consideration. Following this, consultation with the Minster for Public Expenditure and Reform will be carried out.

In the circumstances, it is not possible to provide a definitive timeline for finalising the SIs, however I do want to reassure the Deputy that we will seek to finalise as expeditiously as possible.

Cycling Facilities

Ceisteanna (254)

Neale Richmond

Ceist:

254. Deputy Neale Richmond asked the Minister for Transport if he will ensure that future cycle lanes are segregated and protected from cars where possible; and if he will make a statement on the matter. [16579/22]

Amharc ar fhreagra

Freagraí scríofa

As Minister, I have responsibility for the policy and overall funding in relation to Active Travel. The National Transport Authority (NTA), meanwhile, has responsibility for the allocation of funding to specific projects and oversight of their development, in cooperation with the relevant local authorities.

Noting their responsibility in this area, I have forwarded your question to the NTA for a more detailed reply. Please advise my private office if you do not receive a reply within 10 working days.

Ukraine War

Ceisteanna (255)

Cian O'Callaghan

Ceist:

255. Deputy Cian O'Callaghan asked the Minister for Transport the steps that are being taken to provide Ukrainian refugees with access to driving licences; and if he will make a statement on the matter. [16660/22]

Amharc ar fhreagra

Freagraí scríofa

Ireland does not have a licence exchange agreement with Ukraine. Ukrainian nationals arriving in Ireland under the Temporary Protection Directive (2001/55 EC) will be granted temporary residence. Access to the driving licence system is available with this residency entitlement and Ukrainian refugees can apply for an Irish driving licence in the normal way (sitting the theory test, applying for a learner permit, and passing a driving test).

A person who has held a full Ukrainian driving licence for more than two years can avail of a shorter process to a full licence, involving Essential Driver Training of 6 lessons only, instead of the 12 normally required, and will not have to wait the minimum of 6 months before taking a driving test.

This is a Europe-wide issue which may require a European solution. Ireland has already raised it at EU level with the Transport Directorate, DG Move, and other member states.

Departmental Staff

Ceisteanna (256)

Neasa Hourigan

Ceist:

256. Deputy Neasa Hourigan asked the Minister for Transport the number of civil servants in his Department currently on secondment to the private sector; if he will list the entities that they are working for in each instance; and if he will make a statement on the matter. [17161/22]

Amharc ar fhreagra

Freagraí scríofa

The Department of Transport does not currently have any staff members on secondment to the private sector.

Tax Reliefs

Ceisteanna (257, 259)

Gerald Nash

Ceist:

257. Deputy Ged Nash asked the Minister for Finance his views on a policy issue raised by a person (details supplied) regarding health expenses associated with additional diet expenses for coeliacs; if he is satisfied that retailers adequately mark such gluten-free food products appropriately on consumer receipts in order to facilitate a tax relief claim on dietary expenses; if not, if he or the Revenue Commissioners will request them to do so; and if he will make a statement on the matter. [15819/22]

Amharc ar fhreagra

Fergus O'Dowd

Ceist:

259. Deputy Fergus O'Dowd asked the Minister for Finance if he will address the concerns raised by a person (details supplied) in respect of the difficulty of claiming health expenses for diagnosed coeliacs given the difficulty in obtaining detailed receipts for coeliac goods; if there are proposals to make such expense submission more user friendly; and if he will make a statement on the matter. [15883/22]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 257 and 259 together.

I propose to take these questions together as they are related.

Section 469 of the Taxes Consolidation Act 1997 (TCA 1997) provides for tax relief where an individual proves that he or she has incurred costs in respect of qualifying health expenses.

Only “health expenses” incurred in the provision of “health care”, which has been carried out or advised by a “practitioner”, will qualify for tax relief.

Health care is defined as the “prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability”.

Health expenses are defined as “expenses in respect of the provision of health care” and may include, but are not limited to, the following:

- the services of a practitioner,

- diagnostic procedures carried out on the advice of a practitioner,

- maintenance or treatment necessarily incurred in connection with the services or procedures carried out by or on the advice of a practitioner, and

- drugs or medicines supplied on the prescription of a practitioner.

A practitioner is a person who is:

- registered in the register established under section 43 of the Medical Practitioners Act 2007,

- registered in the register established under section 26 of the Dentists Act, 1985, or

- in relation to health care provided outside the State, entitled under the laws of the country in which the care is provided to practice medicine or dentistry there.

Further guidance on claiming tax relief for qualifying health expenses can be found in Tax and Duty Manual Part 15-01-12, which can be accessed at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-12.pdf.

Coeliac patients may claim tax relief in respect of the cost of foods that have been specifically manufactured to be gluten free. This excludes costs incurred in relation to gluten free alcohol. In such cases, a letter from a doctor stating that the taxpayer is a coeliac sufferer is generally acceptable as proof of entitlement to tax relief on such costs.

However, as with all claims for tax relief, Revenue may ask the taxpayer to provide additional supporting documentation to prove his or her entitlement to the tax relief claimed. The type of information that a taxpayer will need to provide will depend on the nature of the expense incurred and the relief being claimed.

If a taxpayer is requested to provide receipts to support a claim for tax relief on the cost of gluten free foods, the receipts and documents provided by the taxpayer should contain sufficient information to satisfy the Revenue office dealing with the claim that the costs incurred by the taxpayer relate to foods which have been specifically manufactured to be gluten free.

I am advised that Revenue has had extensive engagement with the person concerned in relation to the health expenses claim made and has allowed relevant expenditure where it was demonstrated that such expenditure related to foods that were specifically manufactured to be gluten free. Where this could not be demonstrated, the claim in respect of such expenditure was disallowed.

I note the comments of the person concerned regarding the fact that the leading multiples do not include any references to gluten free products on its receipts thereby making it difficult for a health expenses claimant to prove his/her entitlement to such relief.

However, it is understood that some multiples provide a service for coeliac sufferers to receive an annual statement showing details of any expenditure they incurred on specific gluten free products during the year. This statement can be used to validate a claim for tax relief to Revenue.

I will ask my officials to discuss with Revenue whether there are possible additional means of verifying such claims or whether the Department of Health, which has primary responsibility in this area, may be able to assist in this regard.

Housing Schemes

Ceisteanna (258)

Richard Bruton

Ceist:

258. Deputy Richard Bruton asked the Minister for Finance if he has considered extending the help-to-buy scheme to the purchase of existing homes in certain circumstances. [15831/22]

Amharc ar fhreagra

Freagraí scríofa

The Help to Buy (HTB) incentive is a scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. The incentive gives a refund on Income Tax and Deposit Interest Retention Tax (DIRT) paid in the State over the previous four years, subject to limits outlined in the legislation. Section 477C Taxes Consolidation Act (TCA) 1997 outlines the definitions and conditions that apply to the HTB scheme.

An increase in the supply of new housing is fundamental to resolving the current housing crisis. The HTB scheme is specifically designed to encourage an increase in demand for new build homes in order to encourage the construction of an additional supply of such properties. A move to amend the scheme to include second-hand properties would not achieve this aim; on the contrary, it could serve to dilute the incentive effect required in terms of encouraging additional supply of new properties.

In passing, I might note that the number of housing commencements for 2021 at over 30,700, and up from 21,686 in 2020, is encouraging. As the Deputies may be aware, the Housing for All Strategy has as a target the construction of an average of at least 33,000 new homes per year out to 2030.

Decisions regarding taxation measures are usually made in the context of the annual Budget and Finance Bill process. Such decisions must have regard to the sound management of the public finances and my Department's Tax Expenditure Guidelines. The guidelines make clear that any policy proposal which involves tax expenditures should only occur in limited circumstances where there are demonstrable market failures and where a tax-based incentive is more efficient than a direct expenditure intervention.

Finally, as the Deputy may be aware, I announced in my Budget 2022 address that a formal review of the scheme will take place in 2022. The review will be fundamental in nature and will inform decisions for Budget 2023 and Finance Bill 2022. My Department has recently put the review exercise out to tender.

Barr
Roinn