Written Answers Nos. 138-150
138. Deputy Catherine Murphy asked the Minister for Transport if he will provide a schedule of fines and totality of the amount paid in respect of fines issued by the EU on his Department for failing to transpose EU directives; if he will include the directive that was not transposed on time; and if he will indicate the directives that are still not fully transposed for the past 25 years to date in 2022. [22336/22]
Amharc ar fhreagraMy Department has, to date, not paid any fines for non-transposition of EU Directives into Irish law.
An EU Coordination Unit within my Department is responsible for engaging with the EU Commission on issues relating to non-transposition of EU law where the Department of Transport has lead responsibility for ensuring such transpositions. The Unit reports on a regular basis to the Management Board and Ministerial Management Board of the Department on current EU legislation developments encompassing ongoing active infringement cases initiated by the European Commission and transpositions of adopted Directives, including all instances where such transpositions are overdue.
On the subject of overdue Directives my Department currently has a number of overdue transpositions which are the subject of formal infringement proceedings by the European Commission, including cases for incorrect application and for failure to comply with obligations under EU Law. In each of these cases, the Department has already taken the necessary action to remedy the infringement or is in the process of doing so.
The Department has a further four Directives which are not transposed within the specified timeframe but are not as yet subject to formal infringements proceedings. The Department is liaising with the Office of Parliamentary Counsel in each case to prepare the necessary Statutory Instruments to give effect to the outstanding Directives.
|
Date required for transposition |
Directive Title and Current Status |
|
20 August 2020 |
Regulation (EU) 2020/1054 regards minimum requirements on maximum daily and weekly driving times, minimum breaks and daily and weekly rest periods and Regulation EU) No 165/2014 as regards positioning by means of tachographs: Transposition due date: 20 Aug Current status: Drafting of a Statutory Instrument underway. |
|
12 December 2020 |
Directive 2014/94/EU Directive 2014/94/EU of the European Parliament and of the Council of 22 October 2014 on the deployment of alternative fuels infrastructure Current Status: Drafting of a Statutory Instrument underway. |
|
16 July 2021 |
Regulation (EU) 2019/1020 of the European Parliament and of the Council of 20 June 2019 on market surveillance and compliance of products and amending Directive 2004/42/EC and Regulations (Department of Enterprise, Trade and Employment have the national lead on this Directive) Current Status: Drafting of a Statutory Instrument underway. |
|
19 October 2021 |
Directive (EU) 2019/520 of the European Parliament and of the Council of 19 March 2019 on the interoperability of electronic road toll systems and facilitating cross-border exchange of information on the failure to pay road fees in the Union Current Status: Drafting of a Statutory Instrument underway. |
|
21 February 2022 |
REGULATION (EU) 2020/1055 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 15 July 2020 amending Regulations (EC) No 1071/2009, (EC) No 1072/2009 and (EU) No 1024/2012 with a view to adapting them to developments in the road transport sector Current Status: Drafting of a Statutory Instrument underway. |
|
2 February 2022 |
DIRECTIVE (EU) 2020/1057 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 15 July 2020 laying down specific rules with respect to Directive 96/71/EC and Directive 2014/67/EU for posting drivers in the road transport sector and amending Directive 2006/22/EC as regards enforcement requirements and Regulation (EU) No 1024/2012 Current Status: Infringement proceedings have been initiated by the European Commission. Drafting of a Statutory Instrument is underway. |
|
17 June 2017 |
DIRECTIVE 2009/18/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 23 April 2009 establishing the fundamental principles governing the investigation of accidents in the maritime transport sector and amending Council Directive 1999/35/EC and Directive 2002/59/EC of the European Parliament and of the Council.
Current Status: The European Court of Justice found in 2020 that Ireland had failed to comply with obligations under Article 8(1) of Directive 2009/18/EC. To address this judgement, a new Statutory Instrument, No. 444 of 2020, was signed by the Minister and communicated to the European Commission in October 2020. The views of the Commission are currently awaited. |
|
16 June 2015 |
Directive 2012/34/EU of the European Parliament and of the Council of 21 November 2012 establishing a single European railway area, as amended by Directive (EU) 2016/2370
Current Status: Ireland received infringement proceedings on this Directive for incorrect application and transposition. On 2 February 2022, the Department responded to the European Commission setting out its views. A response from the European Commission is awaited. |
|
31 January 2022 |
Commission Delegated Directive (EU) 2021/1206 of 30 April 2021 amending Annex III to Directive 2014/90/EU of the European Parliament and of the Council on marine equipment as regards the applicable standard for laboratories used by conformity assessment bodies for marine equipment (Text with EEA relevance)
Current Status: Infringement proceedings have been initiated by the European Commission. The Directive was transposed via S.I. 625 of 2021 which was signed by the Minister on 25 November 2021. However, the Statutory Instrument was only communicated to the Commission on 23 March 2022. A response to the European setting out the position is currently being prepared. |
My Department continues to put in place the necessary measures to improve the transposition, implementation and enforcement of EU transport law in Ireland.
139. Deputy Emer Higgins asked the Minister for Transport if he will report on the progress that has been made in increasing the number of electric vehicle charging points available along national motorway routes in particular the M7 route; and if he will make a statement on the matter. [22346/22]
Amharc ar fhreagraThe Deputy will be aware that the Government is fully committed to supporting a significant expansion and modernisation of the electric vehicle charging network over the coming years. A national charging infrastructure strategy was published for consultation at the end of March which sets out a pathway to stay ahead of demand over the critical period out to 2025.
The Strategy acknowledges the need for sufficient provision of fast or top-up charging at strategic locations such as along motorways, to enable longer EV journeys and alleviate lingering public concerns such as range anxiety.
There is also a need for a seamless public charging network that will provide for situations or instances where home charging is not possible such as on-street and residential charging, destination charging, and workplace charging.
Preparations are underway to establish Zero Emission Vehicles Ireland. This Office will play an important role in our transition to zero emission vehicles. It will co-ordinate measures to support the uptake of EVs and the rollout of charge point infrastructure.
€10 million was committed from the Climate Action Fund to support ESB investment in the charging network and this has leveraged a further €10 million investment from ESB, with the infrastructure to be in place by the end of 2022. This intervention alone will result in:
- 90 additional high power chargers, each capable of charging two vehicles - Seventeen high-power chargers distributed across 14 multi-vehicle hubs have been delivered as part of the programme to date.
- 52 additional fast chargers, which may replace existing standard chargers - This work is completed at 36 locations.
- 264 replacement standard chargers with more modern technology and with each consisting of two charge points - This work is substantially complete. 258 of the chargers have now been successfully replaced.
Further details on the progression of this project can be found at esb.ie/ecars/our-network/network-upgrades.
While the public consultation regarding the charging infrastructure strategy is ongoing, my Department continues to engage directly with stakeholders to ensure that a sufficient number of chargers, as well as a sufficient spread of charger types, will be in place to meet demand as we move towards our 2030 target of circa 1 million EVs on the road.
140. Deputy Pádraig O'Sullivan asked the Minister for Finance the measures that will be introduced to curb the rising costs of liability insurance (details supplied); and if he will make a statement on the matter. [21756/22]
Amharc ar fhreagraAs the Deputy is aware, neither I, nor the Central Bank of Ireland, can direct the pricing or provision of insurance products, as this is a commercial matter which individual companies assess on a case-by-case basis. This position is reinforced by the EU Single Market framework for insurance (the Solvency II Directive).
I note that the details supplied relate to a recent survey by the Alliance for Insurance Reform on the cost of liability insurance for organisations. I note the important work of the Alliance and my Department has had a number of good engagements with this important stakeholder group. While I would note the survey is a useful indicator, it appears to only survey the Alliance’s own members and therefore cannot be said to be representative of the total market.
The separate National Claims Information Database (NCID), managed by the Central Bank of Ireland, provides the best official statistical basis to assess pricing for employer and public liability insurance due to the breadth and depth of its policy coverage. The NCID collects substantial amounts of verified data on the cost of employer and public liability insurance across all sectors and policies. I would note that according to the first NCID Report on Employers’ Liability, Public Liability and Commercial Property insurance, published last year, many businesses are accessing affordable insurance. The Report shows that in 2019, the average premium for package policies was €2,269, and 93% of all policies had a premium of less than €5,000.
Nonetheless, I do accept that premiums for some businesses and organisations may still be rising. This may be due to particular issues in those sectors, which our Action Plan for Insurance Reform is addressing. The insurance reform agenda is still ongoing and that it may take some time for the benefits of the reforms to feed through to reduced premiums and greater availability of insurance for businesses and other groups.
I would note that the second Implementation Report of the Action Plan, published in March this year showed that insurance reform is progressing well, with some 80% of actions in the Plan now being delivered, and the remaining ones initiated. It is my hope that the cumulative impact of these reforms will be to improve both the cost and availability of insurance for businesses, particularly SMEs, as well as consumers and other groups.
Work is continuing across Government to ensure the implementation of the remaining Action Plan reforms. Priorities for 2022 include:
- reforming the law on occupier’s liability to rebalance the duty of care (Occupier’s Liability Act 1995);
- enhancing the enforcement powers of the Competition and Consumer Protection Commission (CCPC) through advancing the Competition Amendment Bill 2022;
- progressing legislative proposals to reform the Personal Injuries Assessment Board; and,
- reducing insurance fraud, including by introducing revised guidelines for reporting insurance fraud.
We are now committed to working with colleagues across Government to deliver the outstanding actions, with a view to improving the affordability of cover in all sectors, including liability insurance for businesses and other organisations.
141. Deputy Niamh Smyth asked the Minister for Finance if matters raised in correspondence by a person (details supplied) will be reviewed; and if he will make a statement on the matter. [21660/22]
Amharc ar fhreagraThe Financial Services and Pensions Ombudsman is independent in the performance of her statutory functions and I have no role in the day to day workings of the office or in the decisions which she takes.
The Financial Services and Pensions Ombudsman was established to provide an alternative to the Courts for consumers who have unresolved disputes with a financial or pension service provider and all investigations by the Ombudsman are free of charge to the consumer. Subject only to an appeal to the High Court, a finding of the Ombudsman in respect of a complaint is legally binding on all parties.
The Ombudsman provides an independent, fair, impartial, confidential and free service to resolve complaints through either informal mediation or formal investigation and adjudication. As the service that the Ombudsman provides is confidential in nature, it would not be appropriate for me to request access to any confidential correspondence held by the Ombudsman in relation to a particular case.
142. Deputy Fergus O'Dowd asked the Minister for Finance the total number of primary medical certificate applications that are currently submitted awaiting assessment; the expected length of time to clear the backlog; the length of time applicants can expect to wait for a decision on same; and if he will make a statement on the matter. [21788/22]
Amharc ar fhreagraI am advised by the Department of Health that they have also received this PQ which they referred to the HSE. They have indicated that the HSE will respond directly to the Deputy on this matter.
143. Deputy Róisín Shortall asked the Minister for Finance the reason that NAMA sold off 54 apartments in Finglas, Dublin 11, to an investment fund instead of, for example selling them as affordable housing for first time buyers (details supplied); if the money recouped by NAMA will go towards the provision of affordable housing in the area; and if he will make a statement on the matter. [21981/22]
Amharc ar fhreagraAs Minister for Finance, I have no role in respect of NAMA’s commercial operations.
The Deputy will be aware that NAMA does not directly own or sell properties. I am advised that in the case of the property referenced by the Deputy, the appointed receiver was responsible for the management and sale of the property. I am advised that before the receiver placed the apartments on the open market, NAMA checked and confirmed that Dublin City Council (DCC) had no interest in acquiring them.
Neither NAMA, nor the appointed receiver have a role in the provision of affordable housing. NAMA’s statutory obligation, under section 10 of the NAMA Act, is to obtain the best achievable financial return for the State, in the interests of the taxpayer. When selling assets on behalf of debtors, an appointed receiver also has a legal duty to the relevant debtor to maximise the return for assets under their control and must apply the funds recouped from the sale to pay down that debtors debt.
NAMA is limited to funding the development of housing on secured sites through working with its debtors and receivers, subject to commercial viability. To date, NAMA has funded and facilitated the delivery of almost 24,000 residential units.
Under its legislation, NAMA cannot choose to invest recouped monies into the provision social and affordable housing and NAMA does not have a remit to deliver affordable housing. Notwithstanding this, I am advised that NAMA has delivered 2,687 properties to local authorities and approved housing bodies for social housing to date. This is supplementary to the regulatory 10% Part V delivery of social housing on NAMA-funded residential developments.
In addition, NAMA has to date returned €3 billion cash in surplus payments to the Exchequer during 2020 and 2021 and further €400 million paid in tax. As at end-2021 NAMA intends to return a lifetime surplus of €4.25 billion, excluding tax paid, and while this money goes into the Exchequer, I can advise the Deputy, although I am sure she is aware, that it will be used for current and capital expenditure including housing.
144. Deputy Róisín Shortall asked the Minister for Finance the reason that first-time buyers of non-newly built homes are debarred from the help to buy scheme; if he is considering amending the scheme; and if he will make a statement on the matter. [21985/22]
Amharc ar fhreagraHelp to Buy (HTB) is a scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. The incentive offers 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 Section 477C of the Taxes Consolidation Act 1997.
For a property to qualify for HTB, it must be new or converted for use as a dwelling, having not been previously been used as a dwelling. In the circumstances where the house was previously used as a dwelling but knocked down and rebuilt, then it is considered “new”. First-time buyers may purchase a site containing a house which is derelict and which they plan to demolish, in whole or in part, with the intention of building a new house. First time buyers intending to undertake such purchases should contact Revenue via MyEnquiries outlining the specific circumstances of their case and Revenue will consider them on a case by case basis.
In relation to the specific question on the reason why first-time buyers of non-newly built homes are debarred, the HTB scheme is designed to encourage an increase in demand for new build homes in order to encourage the construction of an additional supply of such properties. An increase in the supply of new housing is fundamental to resolving the current housing crisis and so remains a priority aim of Government policy. A move to include properties previously used as a residential home/second-hand properties within the scope of the relief would not improve its effectiveness; on the contrary, it could serve to dilute the incentive effect of the measure in terms of encouraging additional supply.
With regard to the Deputy's question as to whether I am considering amending the scheme, as the Deputy may be aware, I announced in my Budget 2022 address that a formal review of HTB will take place in 2022. The review will inform decisions for Budget 2023 and Finance Bill 2022. My Department is currently managing the tender process and I understand that a contract for the review exercise is likely to be awarded shortly.
145. Deputy Mark Ward asked the Minister for Finance if persons can make a formal submission to the consultation process in relation to primary medical certificates; and if he will make a statement on the matter. [22001/22]
Amharc ar fhreagraAt the outset the Deputy should note that I gave a commitment that a comprehensive review of the Disabled Drivers and Disabled Passengers Scheme (DDDPS) , to include a broader review of mobility supports for persons with disabilities, would be undertaken.
I have agreed with Roderic O’Gorman, Minister for Children, Equality, Disability, Integration and Youth that the DDDPS review should be brought within a wider review under the auspices of the National Disability Inclusion Strategy (NDIS), to examine transport supports encompassing all Government funded transport and mobility schemes for people with disabilities.
I believe that this the most appropriate forum to meet mutual objectives in respect of transport solutions/mobility supports for those with a disability.
The NDIS Transport Working Group, chaired by Anne Rabbitte, Minister of State for Disability, met on 26th January 2022.
In conclusion, the Deputy should be aware that as the Department of Children, Equality, Disability, Integration and Youth lead the wider review in this area through the NDIS Transport Working Group, any consultation process is a matter for that Department.
146. Deputy Catherine Murphy asked the Minister for Finance if he will clarify the way in which VRT is calculated in respect of imported second-hand electric vehicles and hybrid vehicles from the UK and from the EU. [22016/22]
Amharc ar fhreagra147. Deputy Catherine Murphy asked the Minister for Finance if he has plans to review from a revenue perspective the barriers that exist in respect of the importation of second-hand electric vehicles and hybrid vehicles in order to enhance the availability and choices of stock for end users. [22017/22]
Amharc ar fhreagraI propose to take Questions Nos. 146 and 147 together.
All vehicles in the State must be registered, and Vehicle Registration Tax (VRT) generally becomes payable when a vehicle is first registered here. Typically, this occurs when a new vehicle is sold in the State, or when a vehicle is imported.
I am informed by Revenue that the VRT calculation on passenger vehicles is based on the Open Market Selling Price (OMSP) of the vehicle and its emissions levels, and the method of calculating VRT is the same, regardless of whether the passenger vehicle is new or has been imported second-hand, whether that be from another EU Member State or from a third country such as the UK.
In the case of a second-hand imported passenger vehicle, the OMSP is defined in law as the price, inclusive of all taxes and duties, for which, in the opinion of the Commissioners, the vehicle might reasonably be expected to sell in an arm’s length sale in the State by a retailer.
The amount of VRT on a passenger vehicle has two components, based on the vehicle’s carbon dioxide (CO2), and nitrogen oxides (NOx) emission levels. The CO2 component of the VRT charge is a percentage of the vehicle’s OMSP, ranging from 7% for a vehicle from zero CO2 emissions, up to 41% of the OMSP for vehicles with the highest emission levels. The NOx component of VRT is calculated using a progressive scale, starting from €5 up to €25 per mg/km of the vehicle’s NOx emissions level. As a result of these calculations, the total VRT charge for ultra-low emission vehicles (e.g. fully electric cars, also known as EVs or battery EVs) is therefore low, and the total VRT grows higher according to the emissions output of the vehicle involved and its market value. As a consequence, the VRT on electric and on hybrid passenger vehicles is generally substantially lower than on their petrol or diesel equivalents, due to having lower emissions.
The Deputy will also be aware that, until the end of 2023, electric vehicles can avail of relief on VRT. Battery electric vehicles with an OMSP of below €40,000 are entitled to a VRT reduction of up to €5,000, which has the effect of reducing their VRT to zero. A tapered relief applies for battery electric vehicles with an OMSP of between €40,000 and €50,000. There is no relief for higher value vehicles.
The law governing VRT remains under regular review, and recent revisions include the introduction of the NOx charge since 2020, and the increase in the CO2 charges this year, both of which significantly incentivise the uptake of lower-emitting vehicles. Reviews of the VRT system will continue as part of future Finance Bills, in line with the Government's Climate Action Plan, which incentivises the decarbonisation of the transport sector.
Finally, apart from the VRT arrangements, the Deputy will wish to note that, in accordance with EU law, vehicles imported from third countries are generally also subject to customs duties and VAT. Also, a new means of transport (i.e. a vehicle that is 6 months old or less, or has travelled 6,000kms or less) is subject to VAT when brought into the State from another part of the EU. Revenue informs me that VAT rules in relation to importations are established and agreed at EU level. There is extremely limited scope for adjustments to these regulations at a national level, and as a consequence, VAT will continue to apply to non-EU imports and intra-EU new means of transport, including hybrids and battery electric vehicles.
Revenue’s website provides information for individuals who plan to import a vehicle and guidance for them on the tax arrangements that apply.
148. Deputy Jim O'Callaghan asked the Minister for Finance the amount of income tax that is collected from persons under 30 years of age and from persons under 35 years of age; and if he will make a statement on the matter. [22030/22]
Amharc ar fhreagraI am advised by Revenue that, for 2019, the most recent year for which complete data are available, the aggregate amount of Income Tax paid by persons aged under 30 and 35 has been estimated to be as shown in the below table. The equivalent figures in respect of the Universal Social Charge are also included in the table.
For income tax, in the case of jointly assessed taxpayers, the age of the assessable spouse was used.
|
Age |
Aggregate Income Tax paid €bn |
Aggregate USC paid €bn |
|
Under 30 |
1.5 |
0.3 |
|
Under 35 |
3.4 |
0.7 |
149. Deputy John Lahart asked the Minister for Finance the details of secondments from his Department to the university third level sector over the past two years; and if he will make a statement on the matter. [22250/22]
Amharc ar fhreagraI wish to inform the Deputy that there have been no secondments from my Department to the university third level sector over the past two years.
The Department’s secondments follow the guidelines set out by the Department of Public Expenditure and Reform's Secondment Policy for the Civil Service. This was outlined most recently in Circular 27-2021 which sets out the current arrangements for secondments between Civil Service organisations. This Secondment Policy also provides that the same principles may be applied to secondment arrangements between a parent department and a non-civil service body within its sector.
150. Deputy Rose Conway-Walsh asked the Minister for Finance if accessing research support funding from Enterprise Ireland, IDA, Disruptive Technologies Fund or any other Government programme that financially supports research and development in the private sector impacts a company’s ability to access the research and development tax relief in the form of a payable credit; if in relation to the R&D tax relief any R&D expenditure funded by a Government supports are excluded from the calculation of the R&D tax relief; and if he will make a statement on the matter. [22271/22]
Amharc ar fhreagraThe research and development (R&D) tax credit allows a company to claim a 25% tax credit in respect of expenditure incurred on qualifying R&D activities. In making a claim for the R&D tax credit, companies must satisfy two tests: the activity must be a qualifying activity (a science test); and the amount of the claim must be based on R&D expenditure incurred (an accounting test).
A company that receives research funding from Enterprise Ireland, IDA, Disruptive Technologies Fund or any other Government programme that financially supports R&D activities may still qualify for the R&D tax credit where the company incurs qualifying R&D expenditure.
However, where R&D expenditure is met directly or indirectly by grant assistance from any of the bodies listed above, or from any State or other body, that expenditure will not be considered as having been incurred by the relevant company and therefore would not qualify for the R&D tax credit in any form, whether relief is granted as a repayable credit or not.
The legislation in question is under Section 766(1)(b)(v) which explains that expenditure shall not be regarded as having been incurred by a company if it has been or is to be met directly or indirectly by grant assistance or any other assistance which is granted:
by or through -
(I) The State or another relevant Member State or the European Union, or
(II) any board established by statute, any public or local authority or any other agency of the State or another relevant Member State or an institution, office, agency or other body of the European Union, or
(III) a state, other than the State of Member State referred to in clause (I), and any board, authority, institution, office, agency or other body in such state;
It should be noted that Member State includes the UK for the purposes of this definition.
In summary, a company can claim the 25% tax credit on expenditure incurred on R&D as reduced by any grant assistance or any Government support received in respect of the same R&D activities.
