Written Answers Nos. 318-337
318. Deputy Pearse Doherty asked the Minister for Finance the communications that he or his Department had with a bank (details supplied) prior to its announcement of plans to remove cash, cheque and ATM facilities from 70 of its branches; and if he will make a statement on the matter. [42000/22]
Amharc ar fhreagra319. Deputy Pa Daly asked the Minister for Finance if he was informed of the intention of a bank (details supplied) to remove all cash services from a number of its branches prior to the announcement; and if he will make a statement on the matter. [42006/22]
Amharc ar fhreagra320. Deputy Michael Healy-Rae asked the Minister for Finance when he was informed of the decision by a bank (details supplied) to remove cash services from 70 branches throughout the country; and if he will make a statement on the matter. [42042/22]
Amharc ar fhreagraI propose to take Questions Nos. 318 to 320, inclusive, together.
I wish to highlight, as Minister for Finance, I am precluded from intervening in commercial and operational decisions in any particular bank, even one in which the State has a shareholding. Decisions in this regard, including AIB's original announcement on 19 July 2022 to re-purpose 70 of its branches across the country, are the sole responsibility of the board and management of the banks, which must be run on an independent and commercial basis. The bank's independence is protected by a Relationship Framework which is a legally binding document that cannot be changed unilaterally. This framework, which is publicly available, was insisted upon by the European Commission to protect competition in the Irish market.
Papers circulated in advance of the June AIB Board Meeting included a proposal on a reconfiguration of some AIB branches but with no firm announcement date. Department officials do not attend board meetings for any of the banks in which the state has a shareholding.
A Department of Finance official met with AIB officials on 15 July 2022 where he was advised that an announcement of branch reconfiguration would be made on 19 July 2022. It was noted that this was a commercial decision for the board and management of the bank, that no branches were being closed and that an enhanced arrangement was in place with An Post to provide cash services via the post office network. The Department’s executive board was briefed on the next business day, 18 July 2022, and I was informed the day after that.
On 22 July 2022, recognising the customer and public unease that this decision by AIB caused, the bank acted swiftly and decisively in deciding not to proceed with the proposed changes to its bank services. AIB continues to retain its 170-strong branch network in its entirety and will also continue to offer banking services through its relationship with at An Post at its 920 post offices nationwide.
321. Deputy Steven Matthews asked the Minister for Finance if he will examine the VAT rate associated with the purchase and repair of bicycles, cargo bikes and e-bikes; if he will consider reducing the rate to the lowest possible level under European Union guidelines; and if he will make a statement on the matter. [42064/22]
Amharc ar fhreagraAs the Deputy will be aware, it is a longstanding practice that the Minister for Finance does not comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.
322. Deputy Steven Matthews asked the Minister for Finance if he will examine the VAT rate associated with the purchase and installation of solar panels, heat pumps and other equipment used to create renewable energy in homes; if he will consider reducing the rate to the lowest possible level under European Union guidelines; and if he will make a statement on the matter. [42069/22]
Amharc ar fhreagraAs the Deputy will be aware, it is a longstanding practice that the Minister for Finance does not comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.
323. Deputy Fergus O'Dowd asked the Minister for Finance if he will respond to concerns raised by a company (details supplied) in respect of the possible implications of changes in benefit-in-kind (details supplied); and if he will make a statement on the matter. [42076/22]
Amharc ar fhreagra328. Deputy Paul Kehoe asked the Minister for Finance the reason a benefit-in-kind tax has been introduced on electric vehicles that are purchased by employers for their employees on the value over €36,000 and the original market price and on EVs that were purchased in previous years, which may act as a disincentive for people to switch to EVs; and if he will make a statement on the matter. [42246/22]
Amharc ar fhreagra363. Deputy Claire Kerrane asked the Minister for Finance the changes he is planning to introduce for benefit-in-kind on company cars which will be calculated with reference to CO2 emissions from January 2023 onwards; if he has examined the impact this will have on rural companies and employees where the range of electric vehicles cannot meet the distances some employees are required to travel on a daily basis; and if he will make a statement on the matter. [42714/22]
Amharc ar fhreagraI propose to take Questions Nos. 323, 328 and 363 together.
In Finance Act 2019, I legislated for a CO2-based BIK regime for company cars from 1/1/2023. From that date the amount taxable as BIK remains determined by the car’s original market value (OMV) and the annual business kilometres driven, while new CO2 emissions-based bands will determine whether a standard, discounted, or surcharged rate is taxable. The number of mileage bands is reduced from five to four. EVs will benefit from a preferential rate of BIK, ranging from 9 – 22% depending on mileage. Fossil-fuel vehicles will be subject to higher BIK rates, up to 37.5%. This new structure with CO2-based discounts and surcharges will incentivise employers to provide employees with low-emission cars.
I believe that better value for money for the taxpayer is achieved by curtailing the amount of subsidies available and building an environmental rationale directly into the BIK regime. It was determined in this context that reforming the BIK system to include emissions bands provides for a more sustainable environmental rationale than the continuation of the current system with exemptions for electric vehicles (EVs). However, in light of government commitments on climate change, Budget 2022 extended the preferential BIK treatment for EVs to end 2025 with a tapering mechanism on the vehicle value threshold.
This BIK charging mechanism was legislated for in 2019 and was announced as part of Budget 2020. I am satisfied that this has provided a sufficient lead in time to adapt to this new system before its implementation in 2023.
324. Deputy Richard Boyd Barrett asked the Minister for Finance the estimated full-year cost of index linking tax bands to inflation; and if he will make a statement on the matter. [42164/22]
Amharc ar fhreagra325. Deputy Richard Boyd Barrett asked the Minister for Finance the estimated full-year cost of index linking the existing tax bands to inflation in budget 2023; and if he will make a statement on the matter. [42165/22]
Amharc ar fhreagraI propose to take Questions Nos. 324 and 325 together.
As the Deputy will be aware, the Programme for Government, “Our Shared Future”, states that “From Budget 2022 onwards, in the event that incomes are again rising as the economy recovers, credits and bands will be index linked to earnings. This will be done to prevent an increase in the real burden of income tax, to prevent more low income workers being taken into the tax net because of no changes to the tax system and to ensure there is no increase in the number of people having to pay higher income tax and USC rates.” The Deputy will note that this commitment contains a proviso relating to economic recovery.
In relation to inflation, the basis for the Department’s outlook are forecasts published annually in the Budget and Stability Programme Update (SPU). Both publications set out point-in-time projections for inflation. At the time of SPU 2022 in April, the Department projected headline and core inflation of 6.2 and 3.9 per cent respectively for this year as a whole. However, with many of the risks to the outlook outlined in the SPU having already come to pass, the annual rate of both headline and core inflation is expected to be higher.
The Budget 2023 Economic and Fiscal Outlook will set out the Department’s updated projections for inflation.
In relation to the Deputy’s request, I would point out that, page 9 of Revenue’s Pre-Budget 2023 Ready Reckoner (dated September 2022) includes the estimated cost of indexation at 1 percent, across the main tax credits and bands, as well as USC band rates and exemption limits. This information is available at the following link –
www.revenue.ie/en/corporate/documents/statistics/ready-reckoner.pdf
Based on Revenue’s latest Ready Reckoner (Pre-Budget 2023), it is estimated that the cost of indexing only the income tax bands by 1 percentage point would be approximately €85 million in 2023 and €100 million in a full year.
327. Deputy Neale Richmond asked the Minister for Finance if he has considered implementing financial incentives for the purchasing of e-cargo bikes as is common in many European countries; and if he will make a statement on the matter. [42206/22]
Amharc ar fhreagra416. Deputy Cormac Devlin asked the Minister for Finance if he will consider amending the bike-to-work scheme as part of the budget 2023 process to allow more cohorts access the scheme, including the self-employed and retired persons; and if he will make a statement on the matter. [44054/22]
Amharc ar fhreagraI propose to take Questions Nos. 327 and 416 together.
Section 118(5G) of the Taxes Consolidation Act 1997 (TCA 1997) provides for the Cycle to Work scheme. This scheme provides an exemption from benefit-in-kind (BIK) where an employer purchases a bicycle and associated safety equipment up to a maximum of €1,250 (€1,500 in the case of e-bikes), for an employee to use, in whole or in part, to travel to work. Safety equipment includes helmets, lights, bells, mirrors and locks but does not include child seats or trailers.
From 1 August 2020, this exemption was increased from €1,000 to €1,250 for expenditure incurred by an employer in connection with the provision of a bicycle and/or bicycle safety equipment in respect of any one employee. A higher exemption limit of €1,500 applies in the case of the provision of an electric bike (which may also include bicycle safety equipment). These increases and the change to a 4-year period from a 5-year period were in line with the commitment made in the Programme for Government.
In relation to PQ 42206/22 from Deputy Richmond it is assumed that the reference to “cargo bikes” by the Deputy means a bicycle specifically designed to carry a load. Such a bicycle would qualify under the cycle to work scheme, assuming all of the required conditions are satisfied.
Under section 118B TCA 1997 an employer and employee may also enter into a salary sacrifice arrangement under which the employee agrees to sacrifice part of his or her salary, in exchange for a bicycle and related safety equipment.
In relation to PQ 44054/22 from Deputy Devlin, benefit-in-kind is a charge to tax that applies where an employer provides an employee with a benefit such as a bicycle, car or accommodation. Therefore, the Cycle to Work scheme is only applicable where the bicycle and safety equipment is provided by an employer to either a director or someone in its employment and thus, where an employer-employee relationship does not exist, for example, in the case of self-employed, retired individuals, or those in receipt of social welfare payments, such individuals can’t qualify for the scheme. Likewise, salary sacrifice arrangements may only be entered into between an employer and a director or employee.
The scheme continues to be kept under review by my officials and any extension to the scheme of increase in the allowance would create an additional cost and that cost must be recovered elsewhere. The Deputies will appreciate that it would not be appropriate for me to comment at this time, on what changes, if any, are being considered in terms of this relief or any other tax relief. The Deputies may also be aware that the Department of Transport published an examination of the scheme in November 2021 as part of the Spending Review series.
Further guidance regarding the Cycle to Work Scheme and salary sacrifice arrangements can be found on Revenue’s website.
329. Deputy Michael Healy-Rae asked the Minister for Finance if he will address a matter (details supplied) regarding VRT and VAT; and if he will make a statement on the matter. [42248/22]
Amharc ar fhreagraAll 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 Revenue 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 which has 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 grows higher according to the emissions output of the vehicle involved and its market value. In general, the age of the vehicle is not a factor in the VRT calculation.
Changes to VRT were announced in recent Budgets, including the introduction of the NOx charge in 2020, and rate changes in 2021 and 2022. These changes are in line with the Government's Climate Action Plan commitments to decarbonise road transport.
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 and that the rules in relation to customs duty and VAT on importation are established and agreed at EU level.
Since 1 January 2021, an import of a vehicle from Great Britain is an import from a non-EU country as a consequence of the UK’s departure from the EU. Importations of used cars from Great Britain, whether direct or indirect, are liable to VAT on importation, and customs duty, if applicable. These considerations would also contribute to the increased costs of a car import from the UK.
Revenue’s website provides information on calculating VRT and provides guidance for individuals who plan to import a vehicle from the UK.
330. Deputy Eoin Ó Broin asked the Minister for Finance if budget 2023 will include a package of temporary financial supports for independent food retailers and small supermarkets in order to assist such retailers in meeting increased energy costs. [42256/22]
Amharc ar fhreagraGovernment has acted swiftly and on a significant scale to ease the burden of the rising cost of living. Since Budget 2022, support of approximately €2.4 billion has been provided to address the cost of living challenge.
The majority of these measures have been targeted at households but Government has also introduced support for businesses, including the reduced rate of VAT on electricity and gas and the reduced excise duty on fuels.
As I have said on many occasions, we must recognise that the current level of inflation is primarily driven by global pressures. It is not within the power of any Government to fully offset the impact.
Furthermore, we must be ensure that fiscal policy itself does not become part of the problem. Inappropriate or poorly designed fiscal policy would backfire, adding to inflation and jeopardising the sustainability of our public finances. As such, Government policy will consist of measures that are temporary and targeted at those most in need.
Fiscal policy must strike a delicate balance between taking the necessary action today and ensuring that our public finances remain on a sustainable pathway. In the Summer Economic Statement published in July, Government outlined its updated medium-term budgetary strategy. In recognition of the changed economic environment, the Budget package this year has been increased, while for later years the strategy remains unchanged.
I have said that Budget 2023 will be a ‘cost of living’ Budget, and an overall package of €6.7 billion has been provided for. A package of this size strikes the right balance between intervening to ease the burden of the cost of living challenge today while continuing to return the public finances to a stable position, without exacerbating inflationary pressures.
This Government has demonstrated that it will provide fiscal support to businesses as needed. As the Deputy will appreciate, however, it would not be appropriate for me to speculate on specific policy decisions in advance of Budget Day.
331. Deputy Paul Murphy asked the Minister for Finance the number of landlords who have signed up to a tax relief scheme for rented residential accommodation for third level students under section 50 of the Finance Act 2021; and the way the Revenue Commissioners check properties to ensure they have 20 beds or more, as per the rules of the scheme. [42265/22]
Amharc ar fhreagra355. Deputy Brendan Griffin asked the Minister for Finance his views on a matter raised in correspondence by a person (details supplied) in relation to student accommodation; and if he will make a statement on the matter. [42617/22]
Amharc ar fhreagra356. Deputy Brendan Griffin asked the Minister for Finance if he will introduce penalties on student accommodation providers that availed of tax breaks to construct complexes and changed the use of the complex after construction (details supplied); and if he will make a statement on the matter. [42621/22]
Amharc ar fhreagraI propose to take Questions Nos. 331, 355 and 356 together.
Section 50 of the Finance Act 1999 introduced a scheme for investment in rented residential accommodation for occupation by third level students which is known at the “Student Accommodation Scheme”. Qualifying expenditure incurred on student rental accommodation can be set against the rental income from the property and against other Irish rental income thus reducing the taxable income of the investor. Expenditure qualifying for relief under the Student Accommodation scheme could be incurred up to 31 July 2008, provided that certain conditions were fulfilled. While the period during which qualifying expenditure had to be incurred has ended, section 50 relief may still be available in relation to certain properties depending on when the properties were first let following completion. In 2018, the most recent year for which data is available, 194 investors claimed tax relief under the scheme.
The property must be let under a qualifying lease before relief can be claimed by an investor. A qualifying lease is one which is granted to students of the educational institution that issued a letter of certification in respect of the development in which the property is located. Certain other conditions must also be met for the lease to be a qualifying lease. The property must continue to be let under a qualifying lease for a period of 10 years from the date of first letting under such a lease. However, owners may let their units to non-students for periods outside of the academic year of the certifying educational institution.
The relief is withdrawn if, at any time during the 10-year period following the first letting of the property under a qualifying lease, the property ceases to be a qualifying property. A property ceases to be a qualifying property if there is a breach of the conditions pertaining to the scheme. An example of such a breach would be the letting of the property to non-students during the academic year. The relief would also be withdrawn from the claimant if the property was sold within the 10-year period referred to above. However, the purchaser may be entitled to claim the relief in such circumstances.
Once the 10 year-period from first letting of the property has ended, relief already granted is not withdrawn where the property is sold or leased to non-students during the academic year.
Taxpayers who meet all the conditions of the scheme may make a claim in their self-assessed tax return. Revenue carries out a programme of targeted risk driven compliance interventions on self-assessment tax returns. Claims for the Student Accommodation scheme fall within the scope of this programme.
I am advised by Revenue that, because of taxpayer confidentiality requirements contained in section 851A of the Taxes Consolidation Act 1997, information on a specific taxpayer or a specific property cannot be provided.
Further details of the Student Accommodation scheme are available at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-10/10-11-04.pdf.
Further statistics in relation to the scheme are available at www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/property-reliefs.pdf.
332. Deputy Colm Burke asked the Minister for Finance the details of his Department's plans to support pubs across Ireland as bank branches close, considering that a significant portion of sales continue to be carried out through cash, which makes pubs a target for crime, and increased transport costs; and if he will make a statement on the matter. [42267/22]
Amharc ar fhreagra333. Deputy Colm Burke asked the Minister for Finance his Department's plans to support businesses that continue to depend on cash customers and the owners of which must travel long distances to deposit cash, given the considerable increases in transport costs; and if he will make a statement on the matter. [42268/22]
Amharc ar fhreagraI propose to take Questions Nos. 332 and 333 together.
In the last year, there have been a number of announcements from the main retail banks in relation to their operations in the State and their branch networks around the country. While decisions relating to the business model of regulated firms are a commercial matter for the boards of those firms, the Central Bank and I expect them to take a consumer-focused approach in respect of any decision that affects their customers.
Banks have a key role in maintaining the flow of cash through the economy and ensuring appropriate access to retail banking services for all in society.
On 23 November 2022, I published the Terms of Reference for a broad-ranging review of the retail banking sector in Ireland. The Review is being conducted by officials in my Department with assistance from other Government agencies and Departments. As part of the Review, stakeholders, including members of the public, were invited to make submissions to the Department on issues that fall within the Terms of Reference.
The public consultation process, which concluded on 8 July 2022, contained a number of questions relating to access to cash. One of these questions noted the concerns which are being raised around access to cash and asked for submissions on what should be done to protect access to cash. The review team are currently reviewing the 90-plus submissions received.
Another important component of the Review is the consumer-focused survey which was completed by Behaviour and Attitudes on behalf of the Department. The purpose of this survey was to ascertain consumers’ experience and perceptions of the banking sector in Ireland. The survey results highlighted that cash is still a widely used payment method, with 20 per cent of respondents saying that it is their preferred payment method.
Officials are due to present their draft report to me in November.
In addition banks are required to notify the Central Bank when they intend to close, merge, or move a branch. The Central Bank’s focus regarding branch closures is to ensure that banks adhere to the relevant requirements in the Consumer Protection Code 2012 (the Code) and how banks communicate the closures to their customers.
Banks must ensure that they communicate in a clear and timely way with customers regarding any such changes, including the closure of branches, and in particular inform them about any alternative channels available to them to avail of banking services. Banks must also provide affected vulnerable customers with the assistance necessary to ensure that those customers can retain full access to basic financial services, albeit in many cases at another branch location.
The Code sets out important requirements to ensure that consumers are fully informed of any closures or changes in services, and have time to make alternative arrangements.
When notification is received in accordance with Provision 3.12, the Central Bank engages with the banks to ensure the impact of the decision has been carefully considered across its full customer base and at the appropriate levels. The bank must ensure that its communications to customers are clear and transparent and that it seeks to assist vulnerable customers to mitigate the effect of the branch closure as much as possible.
334. Deputy Colm Burke asked the Minister for Finance the details of the action that his Department will take to encourage the opening of new bank branches in towns that have one or no bank branch given that it weakens the commercial infrastructure of communities; and if he will make a statement on the matter. [42269/22]
Amharc ar fhreagraIn the last year, there have been a number of announcements from the main retail banks in relation to their operations in the State and their branch networks around the country. While decisions relating to the business model of regulated firms are a commercial matter for the boards of those firms, the Central Bank and I expect them to take a consumer-focused approach in respect of any decision that affects their customers.
Banks have a key role in maintaining the flow of cash through the economy and ensuring appropriate access to retail banking services for all in society, including the vulnerable.
The Central Bank's Consumer Protection Code 2012 (the Code) states that a bank must not, through its policies, procedures, or working practice, prevent access to basic financial services. The Central Bank adopts a ‘technology neutral’ approach meaning that the same principles of regulation, including the rules of the Code, apply equally to both digital and traditional delivery environments.
In light of the changing landscape for banking in Ireland, in 2021 I published the Terms of Reference for a broad-ranging review of the retail banking sector in Ireland. The Review is being conducted by officials in my Department with assistance from other Government agencies and Departments.
The public consultation process, which concluded on 8 July, contained a number of questions relating to branch services. One of these questions asked whether the actions taken by the banks to mitigate the impact of branch closures on delivery of services to consumers and SMEs has been satisfactory and sought input on how to address the issue. The review team are currently reviewing the 90-plus submissions received.
Officials are due to present their draft report to me in November.
335. Deputy Neasa Hourigan asked the Minister for Finance if he will provide an update on his engagement with other member states and with the banking industry in relation to the European Council recommendation on the conversion of hryvnia banknotes into euro for the benefit of persons fleeing the war in Ukraine; and if he will make a statement on the matter. [42279/22]
Amharc ar fhreagraThe Council recommendation on the conversion of hryvnia banknotes into the currency of the host Member States for the benefit of persons fleeing the war in Ukraine, as agreed by the Committee of Permanent Representatives in April, sets out general principles for national schemes.
Although the recommendation is not legally binding, it proposes that any such scheme be open to all people classified as displaced persons from Ukraine with the possibility of converting up to 10,000 hryvnia per person (equivalent to €300 per person) and have a minimum duration of three months. The exchange should take place without charges and be based on official exchange rate as published by the National Bank of Ukraine.
Since the recommendation was published officials from my Department have engaged with other Member States and are aware that exchange schemes have been set up in some Member States. Officials are continuing to work with industry stakeholders, specifically the Banking and Payments Federation of Ireland and the Central Bank of Ireland in order to monitor the situation here and to ascertain if there is a demand for a scheme and to assess the success of other schemes in Member States.
336. Deputy Fergus O'Dowd asked the Minister for Finance the total number of primary medical certificate applications that are currently submitted and 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; if a new board has been appointed since the mass resignation of the former board; and if he will make a statement on the matter. [42346/22]
Amharc ar fhreagra337. Deputy Michael Creed asked the Minister for Finance if he will clarify the situation regarding the appointment of members to a new Medical Board of Appeals with regard to the scheme under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994; and if he will make a statement on the matter. [42402/22]
Amharc ar fhreagraI propose to take Questions Nos. 336 and 337 together.
The Disabled Drivers & Disabled Passengers Scheme provides relief from Vehicle Registration Tax and VAT on an adapted car, as well as an exemption from motor tax and an annual fuel grant.
The Scheme is open to severely and permanently disabled persons as a driver or as a passenger and also to certain charitable organisations. In order to qualify for relief, the applicant must hold a Primary Medical Certificate issued by the relevant Senior Area Medical Officer (SAMO) or a Board Medical Certificate issued by the Disabled Driver Medical Board of Appeal. To qualify for a Primary Medical Certificate an applicant must be permanently and severely disabled, and satisfy at least one of the six medical criteria.
I have no role in relation to the granting or refusal of PMCs and the HSE and the Medical Board of Appeal must be independent in their clinical determinations.
As of 15th August 2022 (latest data available) there are 638 requests for appeal hearings outstanding.
Following the resignation of all members of the previous Disabled Drivers Medical Board of Appeal, effective from 30th November 2021, two Expression of Interest campaigns have been held, seeking suitable candidates for the Board. The Department of Health leads on all actions and tasks with respect to the Expression of Interest Campaigns. Department of Finance officials provide support to the Department of Health in this matter.
The first campaign closed on 29th April. As there were insufficient suitable candidates arising from the first campaign, a second round was issued with a closing date of 5th July 2022. Processes to support the nomination of suitable candidates are nearing completion. Once these processes have been completed the Minister for Finance will then be in a position to appoint any suitable Department of Health nominee to the Board. When the new Board is up and running, it will consider the best way of ensuring outstanding appeals are addressed as quickly as possible.
Requests for appeal hearings can be sent to the DDMBA secretary based in the National Rehabilitation Hospital. New appeal hearing dates will be issued once the new Board is in place. Assessments for the primary medical certificate, by the HSE, are continuing to take place.
