Written Answers Nos. 46-65
46. Deputy Richard Boyd Barrett asked the Minister for Finance if the persons who were in receipt of the pandemic unemployment payment in 2020 and 2021 may still have a tax liability pending; and if he will make a statement on the matter. [18858/22]
Amharc ar fhreagraThe Pandemic Unemployment Payment (PUP) was a social welfare payment for workers (employees and self-employed) who were out of work due to the COVID-19 pandemic. The taxation arrangements for the PUP, as legislated for in Finance Act 2020, reflected the standard approach to taxing social welfare type payments, which meant they were liable to income tax but exempt from the Universal Social Charge (USC) and Pay Related Social Insurance (PRSI).
The PUP was not taxed in the normal ‘real-time’ manner in 2020, meaning the collection of any tax due was deferred until year end. This approach was adopted to ensure payments reached recipients as quickly as possible given the suddenness of the pandemic and on the expectation at the time that the emergency supports would be short-term in nature, which turned out not to be the case due to the continued prevalence of COVID-19.
The continuation of the PUP into 2021 re-established the practice of operating PAYE in the normal (real-time) manner for such payments. The mechanism to tax the PUP in 2021, in common with other Department of Social Protection (DSP) payments such as Jobseekers’ Benefit and Illness Benefit was to reduce the recipient’s tax credits and rate bands.
Revenue has confirmed that persons in receipt of PUP during 2020 and 2021 may have an outstanding liability on their Revenue record:
- Where returns in respect of 2020 were submitted in 2021, any outstanding liabilities after any additional tax credits such as health expenses have been applied, are being collected interest free over four years from 1 January 2022 by reducing the employee’s tax credits. To date over 230,000 PAYE taxpayers who were in receipt of PUP payments in 2020 have submitted income tax returns for that year.
- Where an individual submits their tax return in 2022 in respect of 2020 and/or 2021, the balance of any remaining liabilities after any additional tax credits such as health expenses have been applied, can be collected interest free over four years from 1 January 2023 by reducing the employee’s tax credits. Revenue has confirmed that over 144,000 PAYE taxpayers who were in receipt of PUP payments in 2021 have submitted income tax returns for that year.
Taxpayers can view their Preliminary end of Year Statement online through the myAccount facility on www.revenue.ie where they can also review their tax position and submit their tax return.
47. Deputy Aengus Ó Snodaigh asked the Minister for Finance the respective costs to the State of applying a reduced VAT rate of 13.5% or of 9% to the supply of services by writers, composers and performing artists or of the royalties due to them under section 9 of Annex III. [18882/22]
Amharc ar fhreagraI am informed by Revenue that VAT returns do not require traders to separately identify specific product or service types. Therefore, there is no information available on which to estimate the costs that would arise from the proposed measures.
48. Deputy Patricia Ryan asked the Minister for Public Expenditure and Reform if he will establish an ombudsman for older persons; and if he will make a statement on the matter. [18535/22]
Amharc ar fhreagraThe Government has no plans at this point to establish an ombudsman for older persons. It would fall to the relevant Minister with responsibility for policy regarding older persons to consider and to bring forward such a proposal. I would like to point out to the Deputy that older persons are entitled to use the services of all existing Ombudsman offices for any complaint regarding the manner in which public services are provided.
49. Deputy Jackie Cahill asked the Minister for Public Expenditure and Reform if all Government cleaners, service officer, service attendants and linked grades at all points of their pay scales are in receipt of a payment that is above the living wage considering that the Low Pay Commission has established an hourly rate of €12.30 per hour and this is defined as the minimum income necessary for a single adult in full-time employment to meet their basic needs and afford an acceptable standard of living; and if he will make a statement on the matter. [18431/22]
Amharc ar fhreagraIt is important that Ireland’s statutory National Minimum Wage and the Living Wage concept are not confused. The Living Wage has no legislative basis and is therefore not a statutory entitlement. It currently stands at €12.90 per hour according to the Living Wage Technical Group document 2021.
The National Minimum Wage is a statutory entitlement and has a legislative basis. The Low Pay Commission annually assesses the appropriate level of the National Minimum Wage. The current national minimum hourly rate of pay, since 1 January 2022, is €10.50 per hour, as set out in the National Minimum Wage Order 2021. All civil servants are paid at rates above the National Minimum Wage.
The suggested Living Wage at €12.90 per hour based on the Civil Service 37 hour standard net working week equates to an annual salary of €24,905.50. Detailed data on civil service staff indicates that only 0.1% of staff (FTE) in the civil service are on salary points less than the suggested Living Wage. This includes those on point 1 of both the Services Attendant salary scale and the Services Officer salary scale, as well as points 1 to 3 of the Cleaner salary scale.
Those currently on an annual salary of less than €24,905.50 may be receiving remuneration in excess of the suggested living wage through additional premium payments in respect of shift work or atypical working hours. In addition, these salary scales progress to the suggested Living Wage and above through normal incremental progression.
The current public service agreement is Building Momentum - A New Public Service Agreement 2021-2022. This Agreement is weighted towards those at lower incomes with headline increases of approximately 5% for the lowest paid public servants. The Agreement provides for the following pay adjustments:
- A general round increase in annualised basic salary for all public servants of 1% or €500, whichever is greater, on 1 October 2021.
- The equivalent of a 1% increase in annualised basic salaries to be used as a Sectoral Bargaining Fund, in accordance with Chapter 2 of the Agreement, on 1 February 2022.
- A general round increase in annualised basic salaries for all public servants of 1% or €500, whichever is greater on, 1 October 2022.
These groups will also benefit more from other measures in the Agreement including the overtime rates and premia payment adjustments.
50. Deputy Patricia Ryan asked the Minister for Public Expenditure and Reform the number of nursing home complaints dealt with by the Ombudsman in 2020; and if he will make a statement on the matter. [18533/22]
Amharc ar fhreagraI am informed by the Ombudsman of the following:
In 2020 the Ombudsman received 53 complaints about Private Nursing Homes. The majority of these complaints (30) related to the care and treatment of residents while the remainder of the complaints received concerned complaint-handling, the level of fees charged and other administrative actions. Six of the 2020 cases were either upheld or partially upheld, while the Office was able to offer assistance in eight other cases. The Ombudsman’s Annual Report contains a detailed breakdown of complaint received in 2020.
51. Deputy Patricia Ryan asked the Minister for Public Expenditure and Reform if a trial of a four-day working week will be introduced on a voluntary basis in the Civil Service; and if he will make a statement on the matter. [18554/22]
Amharc ar fhreagraThe matter of a four day working week has been raised by the Four Day Week Ireland campaign led by Forsa, ICTU and other civil society groups. Correspondence on this issue has been received in my Department and I also met with the campaign in February of this year to discuss their work.
In the context of the civil and public service, there are two main concerns in considering a move to a four day week - the cost to the taxpayer and ensuring the continuity of services to the public.
There are potentially significant costs associated with a move to a four day week in the public service. Significant additional recruitment would be required in order to ensure the continued delivery of essential public services, in particular in terms of frontline and emergency public services that must be available on a seven day basis.
A comprehensive analysis of the potential costs involved would involve a high degree of complexity, as it would encompass approximately 365,000 public servants in over 300 organisations. At a very high level, paying people for four days but providing services to the citizen over five and in some cases seven days would add at least a fifth to the current pay bill of approximately €21.9bn. That equates to an extra €4.4bn that would have to be found to deliver the same level of services. This is likely a conservative estimate, given the premiums associated with overtime and agency staffing, which would likely be required.
In addition, maintaining the accessibility of services to citizens would be a huge challenge. For example, would there be sufficient time in four days to teach our children properly? What would happen to childcare costs if the public service moved but parts of the private sector did not? And how would the emergency services - hospitals, fire brigades, lifeguards and the Gardaí - operate on a four day week?
These are essential public services, the importance of which has been underlined by the Covid-19 pandemic. The wider implications of this proposal also need to be carefully considered for the entire labour force, not just the public service. Indeed any movement by the public service in isolation could have serious consequences for, in particular, small to medium businesses already struggling in the face of Covid-19.
I would also like to make the point that the State is already a good employer that offers considerable flexibility to staff through the availability of, amongst other things, work sharing, flexible working hours, shorter working years, career breaks and now remote working. As the Deputy will be aware, embedding a framework for 'blended working' is currently a key priority for my Department, the impact of which will not be known for some time.
In my role as Minister for Public Expenditure and Reform I have to ensure that quality public services are delivered to the Irish people in a manner that delivers value for money to the Irish taxpayer.
With this in mind, and in light of the large potential costs and disruption to critical services I do not believe that it is the right time to consider a transition to a four day week.
52. Deputy Richard Boyd Barrett asked the Minister for Public Expenditure and Reform if his attention has been drawn to procurement procedures at an organisation (details supplied); if any appropriate measures have been taken by the organisation to prevent, identify and remedy conflicts of interest in the conduct of a procurement procedure relating to the services provided to the board by another organisation; if assurances will be given that the formal process relating to tenders in the €25,000 European Union thresholds have been complied with in respect of this organisation and if he will make a statement on the matter. [18859/22]
Amharc ar fhreagraResponsibility for ensuring compliance with all national and EU procurement rules and procedures rests with contracting or purchasing Departments and public agencies.
Screen Ireland are a body under the remit of the Department of Tourism, Culture, Arts, Gaeltacht , Sport and Media.
Accordingly my Department has no role in this matter.
53. Deputy Richard Boyd Barrett asked the Minister for Public Expenditure and Reform if his attention has been drawn to procurement procedures at an organisation (details supplied); if appropriate measures have been taken by the organisation to prevent, identify and remedy conflicts of interest in the conduct of a procurement procedure relating to the services provided by another organisation; if assurances will be given that the formal process relating to tenders in the €25,000 European Union thresholds have been complied with in respect of this organisation and if he will make a statement on the matter. [18860/22]
Amharc ar fhreagraResponsibility for ensuring compliance with all national and EU procurement rules and procedures rests with contracting or purchasing Departments and public agencies.
Screen Ireland are a body under the remit of the Department of Tourism, Culture, Arts, Gaeltacht , Sport and Media.
Accordingly, my Department has no role in this matter.
54. Deputy Michael Ring asked the Minister for Public Expenditure and Reform if a site (details supplied) will be handed over to a community enhancement group; and if he will make a statement on the matter. [18863/22]
Amharc ar fhreagraI am advised by the Commissioners of Public Works that the site in question is adjoining an operational Garda station and is not surplus to requirements. Therefore, it is not available for use by another organisation or community group.
55. Deputy Aengus Ó Snodaigh asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media if an exemption was granted to her Department in the case of the live performance restart grant scheme from the requirement under circular 13/2014 that allows these grants to be issued without expenditure being vouched and without the need to return unvouched funding to the Exchequer. [18881/22]
Amharc ar fhreagra61. Deputy Aengus Ó Snodaigh asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media if live performance restart grant scheme grants will be paid on a mature liability basis. [18875/22]
Amharc ar fhreagra62. Deputy Aengus Ó Snodaigh asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media if recipients of the live performance restart grant scheme will be expected to outline the way in which they will spend the funding prior to being awarded same. [18876/22]
Amharc ar fhreagra63. Deputy Aengus Ó Snodaigh asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media the evidence that will be required of applicants for the live performance restart grant scheme in order to be successful. [18877/22]
Amharc ar fhreagra64. Deputy Aengus Ó Snodaigh asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media the reason that no conditions have been attached to the live performance restart grant scheme to ensure this funding is used to stage live performances and trickles down to reach the pockets of musicians and performers themselves. [18878/22]
Amharc ar fhreagra65. Deputy Aengus Ó Snodaigh asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media the measures that she is taking to ensure that live performance restart grant scheme recipients do not use their grant funding to cover expenditure in areas of their business unrelated to live performance, such as pub activities. [18879/22]
Amharc ar fhreagra66. Deputy Aengus Ó Snodaigh asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media if there will be no process to ensure that expenditure using live performance restart grant scheme funding is vouched for and that unvouched funding is returned to the Exchequer; the way that this is possible given circular 13/2014 of the Department of Public Expenditure and Reform which applies to the scheme. [18880/22]
Amharc ar fhreagraI propose to take Questions Nos. 61, 55, 62, 63, 64, 65 and 66 together.
As part of the €50 million suite of supports for the Live performance sector in 2022, I recently announced details of a new €15 million Live Performance Restart Grant Scheme (LPRGS). This Scheme will operate in accordance with the provisions of circular 13/2014 of the Department of Public Expenditure and Reform in like manner to all Schemes run by my Department.
This scheme will provide a new grant for businesses engaged in staging live events in the arts and culture live performance sector. The scheme aims to help underpin the recovery of the live performance sector by providing business restart grants to successful applicants as a support to de-risk the planning of events across spring and summer of 2022. Grants of up to €100,000 will be available to eligible businesses under the scheme.
All applicants must also be able to demonstrate that their VAT-exclusive turnover, for any consecutive 12 month period from 1 January 2020 – 31 December 2021, was no more than 40% of their turnover prior to the introduction of COVID-19 restrictions (excluding Covid supports) , demonstrated via the provision of accounts for their reference year and an Accountant's letter. Applicants are also required to provide their most recent Audited Accounts/Accountants prepared by an accountant.
Eligible business costs for the purpose of this scheme, which include artist fees and crew fees, are clearly outlined in the Service Level Agreements which all Grantees must sign, prior to the release of any funding. Grant funding will be paid in instalments with final payment only being released when the Department is fully satisfied in terms of compliance with all the relevant conditions detailed in the Service level Agreement. Grantees must provide confirmation by way of an Auditor's certificate or Accountant's letter that the monies drawn down under this scheme are to address eligible business costs in order to request the final drawdown of this grant. Grantees must also provide a breakdown of the spend and have all invoices and proof of payment available on request for audit purposes.
All monies drawn down under this scheme must be used to address eligible business costs and successful grantees must provide confirmation of this by way of an Auditor's certificate or Accountant's letter in order to request the final drawdown of this grant.
This scheme will remain open for applications until 20th April via an online application portal on my Department’s website.
Further information in relation to this scheme can be accessed on my Department’s website here - www.gov.ie/en/publication/d1d0c-live-performance-restart-grant-scheme-lprgs-guidelines/ .
56. Deputy Claire Kerrane asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media when the Sports Capital and Equipment Programme will open for new applications; and if she will make a statement on the matter. [18427/22]
Amharc ar fhreagraThe Sports Capital and Equipment Programme (SCEP) is the primary vehicle for Government support for the development of sports and recreation facilities and the purchase of non-personal sports equipment throughout the country. Over 13,000 projects have now benefitted from sports capital funding since 1998, bringing the total allocations in that time to over €1.1 billion. The Programme for Government commits to continuing the SCEP and to prioritising investment in disadvantaged areas.
The 2020 round of the Programme closed for applications on 1 March 2021. By this date, 3,106 applications were submitted seeking over €200 million in funding. This is the highest number of applications ever received.
Approximately one thousand of the submitted applications were for 'equipment-only' projects. These applications were assessed first and grants with a total value of €16.6 million were announced on 6 August 2021. The remaining capital applications were then assessed and 1,865 individual grant offers with a total value of over €143.8 million were announced on Friday 11 February 2022.
Currently my Department is assessing appeals from unsuccessful applicants. The deadline for submission of appeals was Monday 4th April, 2022. Of the record €150 million made available for capital projects, €6 million has been kept in reserve for any successful appeals.
When the appeal process is complete, a full review of the 2020 round of the SCEP will be undertaken and recommendations arising will be reflected in the terms and conditions of the next round. The precise timing of this next round of the Programme will be announced once this review is complete.
57. Deputy Fergus O'Dowd asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media if her attention has been drawn to funding schemes that would be considered for a club (details supplied) following its selection to host the Junior American NBA programme in Ireland; and if she will make a statement on the matter. [18616/22]
Amharc ar fhreagraSport Ireland, which is funded by my Department, is the statutory body with responsibility for the development of sport, increasing participation at all levels and raising standards, including the allocation of funding across its various programmes. Sport Ireland does not provide direct funding for clubs or individuals but channels the funding through the relevant National Governing Bodies of Sport, in this case Basketball Ireland. There is no mechanism by which Sport Ireland can allocate funding outside of this process.
The club mentioned by the Deputy should engage with Basketball Ireland to see if they can assist or advise in any way. My Department does not have discretionary funding available to it to provide direct financial assistance to the club.
58. Deputy Michael Creed asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media if her Department has received an appeal from a club (details supplied) in County Cork in respect of the Sports Capital Grants; if she will confirm that the proposed works in the appeal that are eligible under the terms of the scheme; and if she will make a statement on the matter. [18684/22]
Amharc ar fhreagraI can confirm an appeal has been lodged by the club mentioned by the Deputy.
Currently my Department is assessing appeals from unsuccessful applicants. The deadline for submission of appeals was Monday 4 April and 146 appeals were submitted by the deadline. Of the record €150 million made available for capital projects, €6 million has been kept in reserve for any successful appeals and it is hoped to have all appeals assessed by the end of this month.
59. Deputy Michael Healy-Rae asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media if she will address a matter in relation to a club (details supplied); and if she will make a statement on the matter. [18706/22]
Amharc ar fhreagraMy Departmental officials will be happy to engage constructively with the club on this matter subject to advice from the Departmental legal advisors, the Chief State Solicitor's Office.
60. Deputy Aengus Ó Snodaigh asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media the number of music entertainment business assistance scheme applications that have been approved; the number that have been paid to date; and the date by which all payments should be made. [18874/22]
Amharc ar fhreagraThe Music and Entertainment Business Assistance Scheme (MEBAS) 2022 was launched as part of a suite of measures I put in place to support the live entertainment sector. MEBAS is a targeted support for self-employed performers and sole traders operating solely in the live entertainment sector who did not qualify for other business supports such as CRSS and who were significantly impacted by restrictions introduced to combat the effects of the COVID-19 pandemic.
In 2021, MEBAS supported over 1,000 such performers and live entertainment businesses. This includes self-employed individuals and sole traders, for example, musicians, singers, DJs, lighting and sound crew, and audio equipment suppliers.
MEBAS 22 was open for applications from 27 January to 24 February 2022. 647 applications were received seeking funding of €2.9m
To date 421 applicants or 65% of applicants have been paid a total of €1.7m in funding.
These payments will continue and will be completed over the coming weeks.
