Written Answers Nos. 151-163
151. Deputy Fergus O'Dowd asked the Minister for Finance the number of cases and type of enforcement carried out by the Revenue Commissioners in enforcing compliance with solid fuel carbon tax for each year since 2017; and if he will make a statement on the matter. [22291/22]
Amharc ar fhreagraSolid Fuel Carbon Tax (SFCT) is an excise duty that applies to coal and peat when first supplied in the State for use as a fuel. SFCT rates effective from 1 May 2021 to 30 April 2022 are listed in the table below along with rates effective from 1 May 2022.
|
Solid Fuel Category |
SFCT rate per tonne from 01/05/2021 to 30/04/2022 |
SFCT rate per tonne from 01/05/2022 |
|
Coal |
€88.23 |
€107.98 |
|
Peat Briquettes |
€61.42 |
€75.17 |
|
Milled Peat |
€30.44 |
€37.25 |
|
Other peat (incl. sod turf) |
€45.65 |
€55.87 |
SFCT rates are proportional to the carbon dioxide emissions of fuel when combusted. Coal, with the highest carbon dioxide emissions, attracts the highest rate of SFCT. The tax legislation which is administered by Revenue does not differentiate between smokeless, low smoke and smoky fuels. The Deputy may wish to note that regulation of air quality standards on solid fuel is the subject of separate legislation which falls under the remit of the Department of the Environment, Climate and Communications and such standards on fuels (including restrictions on the sale of smoky fuels) are enforced through local authorities under that law.
I am advised by Revenue that SFCT is collected on a self-assessment basis and compliance with the law is enforced using the full range of compliance interventions and enforcement provisions for self-assessed taxes. SFCT is payable by a taxable person who makes a first supply of solid fuel in the State. Every supplier who intends to make a first supply of solid fuel in the State must register with Revenue for the purposes of the tax. Registered suppliers must assess their SFCT liability and make a return and payment on a bi-monthly in arrears basis.
As with all self-assessed taxes Revenue utilises a suite of compliance and enforcement activities in its administration of SFCT. Compliance interventions and audits are undertaken on a risk-assessed basis and SFCT issues may be examined as part of cross tax head checks. Under SFCT law Revenue may impose fines for non-compliance with obligations regarding SFCT registration, returns, filing, and payments. During the years 2017 – 2021, Revenue completed 86 compliance interventions amongst such taxpayers in relation to Solid Fuel Carbon Tax. Details of these interventions are given in the table below:
|
|
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
Total |
|
Intervention Type |
|
|
|
|
|
|
|
|
Appraisal |
5 |
16 |
4 |
4 |
2 |
|
31 |
|
Aspect Query |
16 |
6 |
12 |
11 |
6 |
|
51 |
|
Audit |
|
1 |
1 |
|
|
|
2 |
|
Profile Interview |
|
1 |
|
|
|
1 |
2 |
|
Interventions |
21 |
24 |
17 |
15 |
8 |
1 |
86 |
|
Yield |
€1,805 |
|
€8,615 |
€204,560 |
|
|
€214,980 |
In addition to these interventions, Revenue may also refer any SFCT debts for enforcement action where a supplier fails to pay the amount due. This can include sheriff enforcement, civil proceedings through the courts or attachment of third parties. I am advised that since 2017 Revenue has enforced debt to the sheriff only, the details are in the following table:
SFCT Sheriff Enforcement
|
Year |
No |
Value |
|
2017 |
26 |
€ 230,261.30 |
|
2018 |
8 |
€ 29,398.55 |
|
2019 |
5 |
€ 40,301.85 |
|
2020 |
0 |
€ - |
|
2021 |
0 |
€ - |
|
2022 |
0 |
€ - |
|
Total |
39 |
€ 299,961.70 |
I am further advised that Revenue has several cases currently under review for possible enforcement action.
I am further advised that up to February 2020, Revenue staff participated in a number of “joint operations” within Low Smoke Zones in conjunction with Local Authorities’ solid fuel inspection teams, with a view to checking for compliance across several tax headings, including SFCT. In addition, an SFCT compliance module was included in Revenue’s Mineral Oil Tax national compliance project. These projects, along with many other field-based compliance activities, have been impacted by Covid-19 restrictions since mid-March 2020.
In circumstances where there are grounds to believe that tax due has not been declared and paid by the taxpayer, Revenue investigates fully and collects any unpaid tax, together with any interest or penalties due. Members of the public and solid fuel traders who suspect, or have evidence, that untaxed solid fuel is being sold in their area should report any information to Revenue by contacting Revenue’s Confidential Freephone 1800 295 295.
152. Deputy Catherine Murphy asked the Minister for Finance 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. [22325/22]
Amharc ar fhreagraA search of official records, in response to the Deputy’s question, indicates that there has been no cost to my Department from 2011 to date for fines paid by Ireland for non-transposition of EU directives into Irish law. To go back beyond that period would not be an efficient use of time and resources.
For background, the European Commission, in 2017 – “EU law: Better results through better application (2017/C 18/02)” - set out its revised approach to seeking fines in cases of non-transposition of an EU Directives. Staff in the Department are aware of this altered approach. Our objective, when dealing with the often complex and time pressurised work of transpositions, is to avoid a situation whereby the imposition of fines may become a consideration.
Furthermore, my Department is represented on an inter-departmental committee (chaired by the Department of Foreign Affairs) where these and related EU matters are monitored and discussed.
153. Deputy James Lawless asked the Minister for Public Expenditure and Reform if he will examine a series of issues in relation to the post-1995 State pensions (details supplied); and if he will make a statement on the matter. [21805/22]
Amharc ar fhreagraAs the Deputy will appreciate detailed matters in relation to Garda pensions are in the first instance the responsibility of the Minister for Justice. However, in broad terms, I can outline the policy reforms introduced in 1995 for public service pensions and how this affects pension entitlements.
In 1995, the Government decided that full social welfare cover should be extended to all newly appointed civil and public servants and that they should pay the full Class A social insurance contribution.
The aim of integration with the social insurance system is to prevent “double pensioning” where both an occupational public service pension and the State Pension Contributory (SCP) would be payable. Where a public servant is fully insured, their occupational pension is integrated with the State Pension i.e. account is taken of any social welfare benefits payable as part of an individual's overall public service pension entitlement.
Where an individual's public service pension is integrated, they may have an entitlement to a bridging payment (known as the occupational supplementary pension) which is required to ensure an individual’s overall public service pension entitlement because there can be a shortfall in this benefit in certain circumstances e.g. because an individual has not reached State Pension age.
An occupational supplementary pension ensures that the occupational pension of a public servant paying Class A PRSI, when combined with any social insurance benefits, is equal to the occupational pension of a public servant who pays modified PRSI (Class B, C or D) and whose pension is not integrated with the State Pension.
However, the payment of a supplementary pension is not automatic and is subject to meeting certain criteria e.g. the individual must have reached minimum pension age in accordance with the rules of his/her scheme and must not be in paid employment.
In addition, it is usually an important requirement that individuals engage with the Department of Social Protection (DSP) to ensure that they are receiving any and all social insurance benefits to which they may have an entitlement. The conditions around the payment of these benefits and the accrual of Social Welfare credits is a matter, in the first instance, for that Department.
It should be noted that there is no requirement for an individual to apply for any means-tested social welfare payments in order to qualify for a supplementary pension.
On the matter of claiming occupational supplementary pensions while living abroad, my understanding is that non-residency does not generally preclude payment of the supplementary pension subject to adherence to the relevant DSP requirements. Similarly, there is no restriction preventing an individual participating in a course of education (e.g. a third level course).
It is important to note that the conditions for the payment of supplementary pensions are similar across the wider public service, including, for example, the education and health sectors.
154. Deputy Seán Haughey asked the Minister for Public Expenditure and Reform if information regarding the allocation of funds from the National Lottery is readily available to the public; the location in which the details of allocations to charitable organisations can be obtained; and if he will make a statement on the matter. [21681/22]
Amharc ar fhreagraFunding raised by the National Lottery plays a very important role in supporting a range of good causes at national, regional and community level.
My Department has no direct involvement in the allocation of National Lottery Good Causes funding. As set out in section 41 of the National Lottery Act, 2013 the National Lottery Regulator transfers moneys from the National Lottery Fund to the central Vote of the Exchequer which is allocated in such amounts as the Government may determine to sports and recreation; national culture and heritage; the Arts, health of the community; youth; welfare and amenities and the natural environment.
In noting that public access to information in respect of specific Good Causes Lottery grants, allocations is a matter for the Departments concerned, I also consider it important that there is a robust and transparent processes for such allocations and have commissioned an external review of the process for the allocation of lottery funding. This Review which is scheduled to conclude later this quarter will inter alia examine the current system to identify the principles which might underpin a new process of allocation, consult with lottery grant recipients and other key stakeholders and draw on international practice.
155. Deputy Neasa Hourigan asked the Minister for Public Expenditure and Reform if he will ensure that funding allocation requests from Government Departments ahead of Budget 2023 will require each Department to submit gender equality proofed proposals and or proposals in line with the wellbeing indicators policy; and if he will make a statement on the matter. [21695/22]
Amharc ar fhreagraThe Equality Budgeting and Well-being Budgeting initiatives are part of the ongoing development of Ireland’s performance framework that also includes the Performance Budgeting and Green Budgeting initiatives, the ongoing development of the Public Spending Code, the Establishment of the Irish Government Economic & Evaluation Service and the Spending Review process.
Within this broader performance framework, the Equality Budgeting and Well-budgeting initiatives are seeking to increase the focus on policy goals and the impact of public policy on people’s lives. While these initiatives are not disinterested in issues around the provision of resources and services, their primary concern is with questions around what was the intent of public policy and what progress has there been toward that policy intent. In addition to a common focus on policy goals and outcomes, both initiatives also have an explicit focus on people’s experiences and how the impact of public policy can differ between groups of people. These differences have the potential to support and inform the policy process by providing a more refined description of the policy challenge, articulating clearer policy goals and identifying who may benefit from more targeted policy interventions.
Beginning with a pilot programme introduced for the 2018 budgetary cycle, Equality Budgeting is a way of approaching and understanding the budget as a process that embodies long-standing societal choices about how resources are used, rather than simply a neutral process of resource allocation. In practice, this means that equality budgeting attempts to provide greater information on how proposed or ongoing budgetary decisions impact on particular groups in society, thereby integrating equality concerns into the budgetary process.
Equality objectives and indicators are published every year in the REV and the Public Service Performance Report. The initial focus of Equality Budgeting was on gender, following which the initiative was extended to other dimensions of equality such as socio-economic inequality, disability, minority groups etc.
An Expert Advisory Group was established to guide development of Equality Budgeting policy, and has met regularly since September 2018. In 2019, the OECD published a report on Equality Budgeting in Ireland, providing 12 recommendations on how to drive this initiative forward. Implementation of the report's recommendations is now at an advanced stage.
In line with the OECD recommendation to develop an equalities data strategy, the CSO completed a data audit in cooperation with my Department, to ascertain the availability of public service data that is disaggregated by equality dimension. A report on this audit was published in October 2020.
In order to support the continuing development of performance budgeting in Ireland, the Department of Public Expenditure & Reform has been successful in its application to the EU’s Structural Reform Support Programme (SRSP). The project that the EU is funding under this Programme is providing Ireland with the opportunity to work with technical experts from the EU and OECD as well as other international experts in order to take stock of how effectively performance budgeting has been working and to consider future directions for ongoing reform drawing on international best practice (e.g., enhance accountability and transparency, upgrade existing budgeting and financial management systems and processes). This project also takes cognisance of the other reform initiatives (e.g., equality budgeting, green budgeting, and well-being budgeting).
An inter-departmental group has also been established for Equality Budgeting to facilitate the embedding of the initiative across all Government departments. This group plays a key role in guiding the continued progress of Equality Budgeting.
In Programme for Government – Our Shared Future, the Government set out a commitment to developing a set of well-being indices to create a well-rounded, holistic view of how Irish society is fairing. Once developed, the Government is committed to ensuring that this is used in a systematic way in setting budgetary priorities, as an important complement to existing economic measurement tools, as well as across government policy making at local and national levels in evaluating programmes and reporting progress.
In terms of setting out an overall well-being framework, in July 2021, the Government published the First Report on a Well-being Framework for Ireland. The Report sets out an overarching vision of the Well-being Framework: enabling all our people to live fulfilled lives now and into the future.
As noted in the Expenditure Report 2022, the next phase of the Department of Public Expenditure & Reform's work in this area is to develop an approach for associating public expenditure with the various dimensions of the Well-being Framework. The intention is to develop over time a way of setting out budgetary decisions on the basis of well-being dimensions; an approach that would complement the existing Vote Group approach to presenting such decisions. Furthermore, as part of the whole-of-year budgetary process, Departments have been invited to consider how they might utilise the Well-being Framework as part of the Spending Review process.
156. Deputy Charles Flanagan asked the Minister for Public Expenditure and Reform the consideration that has been given to ensure that the pandemic bonus payment will be paid to front line nurses in the Irish Prison Service who worked in challenging circumstances in prisons; if they will qualify for the bonus payment in view of this essential and emergency frontline pandemic work by prison nurses; and if he will make a statement on the matter. [21699/22]
Amharc ar fhreagraAs the Deputy will appreciate, many workers went above and beyond over the course of the last two years very challenging years. Their continued contribution has been essential to getting us through this difficult time.
After careful consideration, the Government made decisions earlier this year in relation to recognition of these efforts. A national day of recognition and commemoration to recognise the contribution of all workers across the economy was held on the 18th of March this year. Furthermore, an additional permanent public holiday will be in place from next year.
The Government took many factors into consideration when coming to a decision in relation to any additional recognition measure for specific sectors and workers. It was agreed that it would be appropriate to further acknowledge the contribution of those working in certain clinical settings in recognition of the fact that they were working in environments where Covid-19 was definitely present and the increased risk associated with that.
Overall, this is a balanced package of measures that benefits workers across the economy, while also recognising in particular the risks faced by certain healthcare workers during this pandemic.
The detailed administrative arrangements and terms and conditions associated with this measure are matters for my colleague the Minister for Health.
157. Deputy Darren O'Rourke asked the Minister for Public Expenditure and Reform the amount of the €652,287,332 that was raised in carbon tax revenue in 2021 that was ring-fenced for expenditure on climate action measures; and if he will make a statement on the matter. [21764/22]
Amharc ar fhreagraThe Programme for Government commits to gradually increasing the carbon tax over the next decade to reach €100 a tonne by 2030. The funds raised by these increases in the carbon tax will allow for an additional €9.5bn of Government spending over the decade.
€3bn is to be allocated to targeted social welfare and other initiatives to ensure a Just Transition, €5 billion is to be allocated to energy efficiency, and the remaining €1.5bn is to be allocated to green agricultural measures.
Regarding expenditure in 2021, the Department of Finance estimated that the €6 portion of the carbon tax increase announced in Budget 2020 would raise €90m in 2020 and €130m in 2021 (i.e. over the course of a full year). To this €130m was added the sums available from the increase in the carbon tax in Budget 2021. Department of Finance estimates suggested that a €7.50 increase in the carbon tax in Budget 2021 would lead to increased carbon tax revenues in 2021 of €108m and €147m in a full year. This means that the combined proceeds of the 2020 and 2021 increases in the carbon tax were estimated at €238m in 2021.
Of these additional funds, €100m was allocated to investment in residential and community energy efficiency, €48m was allocated to fund targeted social protection measures, €20m was allocated to pilot environmental programmes in agriculture, and €70m was allocated to the continuation of the measures allocated funds under the 2020 Carbon Tax Investment Programme.
The measures that received allocations under the 2020 Carbon Tax Investment Programme include:
- The fuel allowance
- Energy poverty efficiency upgrades
- Peatlands rehabilitation
- The Just Transition Fund
- Greenways/urban cycling
- Grants for electric vehicles
- Investment in electric vehicle charging infrastructure
- Green agriculture pilots
- The Overseas Development Aid Green Climate Fund.
A breakdown of the additional carbon tax revenue allocations to each of these measures can be found in the Use of Carbon Tax Funds 2021 paper - assets.gov.ie/90878/b97737a2-a8d7-41e3-9b1a-53fc0822c20f.pdf
From Budget 2022 onwards, the Department of Public Expenditure is allocating carbon tax funding based on an even annual allocation of the €9.5bn over the course of the decade. Thus carbon tax financed spending increased by €174m in 2022, reaching €412m in total carbon tax financed expenditure. Again, details of this allocation was published by the Department, alongside Budget 2022, in the Use of Carbon Tax Funds 2022 - assets.gov.ie/201264/5c96e5cd-b663-4887-bf2e-e13a393ffc50.pdf
158. Deputy Paul Murphy asked the Minister for Public Expenditure and Reform the process that governs decisions in relation to the use of Office of Public Works sites by local community groups; if a decision has been made to not facilitate a group (details supplied) with the use of St. Enda’s Park; and if so, the basis for same. [21826/22]
Amharc ar fhreagraThe use of heritage sites managed by the Office of Public Works, for the support of cultural, artistic and recreational purposes, has always been a part of the OPW’s remit. Our responsibility, in relation to Historic Properties and National Monuments, is to protect, conserve and present these properties on behalf of the people of Ireland. Where a wholly commercial use of these properties is proposed, a facility fee will be charged.
In the case of charities or local community groups, there are occasional requests to use OPW sites for charitable or fund-raising purposes. Our decision in facilitating such activities is conditional upon two aspects:
- Whether the use of these sites is in, or by implication could be perceived to, support party-political or fund-raising purposes which conflict with the scope of our responsibilities; and
- Whether any public-liability aspects attach to us as the occupiers, in respect to whether the activity places an additional, or unacceptable, duty of care that may expose the OPW or the State to financial or reputational risk;
In the case of this local community group, the OPW is open to collaboration on events which meet the above criteria. The OPW has supported the work of this community group in the past and is happy to engage with the group on event proposals provided they are consonant with the above criteria.
159. Deputy Jim O'Callaghan asked the Minister for Public Expenditure and Reform when the new Garda Síochána Capital Building Programme 2022-2026 will be published; and if he will make a statement on the matter. [21888/22]
Amharc ar fhreagraA draft of An Garda Síochána Capital Building Programme has been issued to the OPW for review. OPW is finalising its comments. It is a matter for An Garda Síochána to confirm when the An Garda Síochána Capital Building Programme 2022-2026 will be published.
160. Deputy James O'Connor asked the Minister for Public Expenditure and Reform if the Office of Public Works has any heritage ships or boats under the maintenance or ownership of the State; and if he will make a statement on the matter. [21970/22]
Amharc ar fhreagraThe mission of the Office of Public Works is to manage the State property portfolio, Ireland’s flood risk and our national heritage – all in a sustainable manner. The organisation maintains and presents Ireland’s most iconic heritage properties, including Ireland’s two World Heritage Sites, 800 National Monuments, 32 National Historic Properties and over 5,000 acres of gardens and parklands.
Its responsibilities, however, do not extend to any heritage ships or boats and there are no such heritage assets in the care of the OPW.
161. Deputy Richard Bruton asked the Minister for Public Expenditure and Reform if persons who are paying into public service pension schemes have to continue making contributions after they have reached the maximum 40 years' service; and if he will make a statement on the matter. [22070/22]
Amharc ar fhreagraAs the Deputy may be aware, there are different employee contribution arrangements applying to public service pension schemes depending on when individuals joined their relevant scheme. Accordingly, I have addressed the question raised below based on whether an individual is a member of a pre-existing public service pension scheme or the Single Public Service Pension scheme.
1. Pre-existing Public Service Pension Schemes
These schemes apply to those who joined the public service prior to 2013. It is a condition of the majority of these schemes that the member make a pension contribution towards the cost of retirement benefits for the full period of his or her scheme membership.
That continues to be the case even if the member serves in excess of 40 years, which in the standard pre-existing pension schemes is the maximum period of pensionable service that is allowed in the calculation of pension benefits.
I should point out that these schemes are defined benefit schemes, which means that benefits are based on a defined calculation formula (e.g. 1/80th and 3/80ths of final pensionable remuneration for retirement pension and lump sum, respectively, for public servants in modified PRSI class) rather than on the contributions made by or on behalf of the individual.
It is also worth noting that the value of superannuation benefits for the individual continues to increase beyond the 40 year threshold as increments, promotion or pay increases (occurring after 40 years’ service) are reflected in the pension and superannuation lump sum ultimately payable on retirement.
Refunds of excess contributions are possible in respect of public service spouses’ and children’s contributory pension schemes, which provide dependents’ benefits in case of the death of the member either during service or following retirement. These refunds apply where reckonable service is given in excess of 40 years – such refunds relate to contributions made in the earlier part of one’s career.
Single Public Service Pension Scheme individuals who joined the public service from 2013 onwards are members of the Single Public Service Pension Scheme. This is a Career Average Defined Benefit scheme, with member pension and lump-sum benefits (known as ‘referable amounts’) building up on the basis of pensionable remuneration received by members in a pay-period. The member pays employee contributions in each pay-period. This continues to be the case until such time as a member retires.
In the Single Scheme, the same concept of maximum reckonable service (i.e. 40 years) does not exist. There is, however, a mandatory retirement age of 70 for the majority of members, with lower ages for certain members of uniformed grades and other cohorts.
162. Deputy John Lahart asked the Minister for Public Expenditure and Reform 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. [22256/22]
Amharc ar fhreagraI wish to advise the Deputy that there are currently two staff members from my Department seconded out to administrative roles in the third level sector. One member of staff is seconded to Dublin City University and the other is seconded to the Technological Higher Education Association.
The Secondment Policy, and associated Guidelines and FAQs, published by my Department in 2021 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.
Secondments provide staff members with opportunities to broaden their skills and continue their professional and personal development while retaining the right to return to their substantive post at the end of the secondment. It also provides an opportunity for the receiving organisation to fill a temporary position with both the receiving and sending organisation benefitting from shared learning, good practice, new ideas and experience.
A copy of the Civil Service Secondment Policy Circular Letter and the living Guidance and FAQs are available at hr.per.gov.ie/en/corporate-pages/career/mobility/secondment/#article-section-policy-guidance-and-faqs-for-civil-service-organisations.
163. Deputy Catherine Murphy asked the Minister for Public Expenditure and Reform 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. [22331/22]
Amharc ar fhreagraMy Department is currently seeking to establish if any fines have been incurred for failure to transpose an EU Directive on time. I will communicate with the Deputy directly once that process has been completed.
