Written Answers Nos. 106-125
106. Deputy Matt Shanahan asked the Minister for Finance if his Department will allow owners of registered companies to purchase certain vehicles (details supplied) once they can demonstrate a genuine need within their business; and if he will make a statement on the matter. [47659/22]
Amharc ar fhreagraUnder the Finance Act 1992, Vehicle Registration Tax (VRT) is assessed on a vehicle at the time of its registration and the way the tax is computed depends on the category of vehicle involved. VRT on Category A vehicles (generally passenger cars and certain Special Utility Vehicles) is assessed based on the value of the vehicle and its emissions levels for carbon dioxide (CO2) and nitrogen oxides (NOx). The VRT on Category B vehicles (generally light commercial vehicles and motor caravans) is assessed at 13.3% of the value of the vehicle. In all cases, a vehicle’s value is determined in accordance with particular provisions in the law. The ownership of the vehicle does not affect the VRT calculation, and the tax law does not restrict company owners from purchasing vehicles.
The appropriate category for a particular vehicle is decided at the time of its registration based on the vehicle’s technical categorisation under EU type approval law, taking account of the documentation presented at the time of registration including its EU Classification.
A category B vehicle is defined in the Finance Act based, in large part, on EU type approval classification N1. It is defined as meaning:
"- a category N1 vehicle that has three seats or less,
- a category N1 vehicle to which a BE bodywork code has been assigned, or
- a motor caravan”
As the Deputy’s query relates to a new five-seater vehicle, the vehicle concerned is unlikely to fulfil the criteria of a Category B vehicle and so, under the legislation would be a category A vehicle.
If the taxpayer concerned wishes to contact Revenue regarding the specific vehicle, they can contact the National VRT Service on the Revenue website via My Enquiries.
Finally, the Deputy’s query also involves Motor Tax. Policy relating to Motor Tax is a matter for my colleague the Minister for Transport.
107. Deputy Richard O'Donoghue asked the Minister for Finance the amount paid by companies and employees in PAYE and PRSI contributions in each of the years 2020 and 2021 and from January to August 2022, in tabular form. [47736/22]
Amharc ar fhreagraI am advised by Revenue that data in relation to the amount of net PAYE and net PAYE USC receipts collected in the years 2020 and 2021 can be found on the Revenue website at www.revenue.ie/en/corporate/documents/statistics/receipts/net-receipts.pdf. For the convenience of the Deputy this information is set out in the table below, together with provisional figures for net PAYE and net PAYE USC receipts for January to August 2022.
|
Year |
2020 |
2021 |
Jan - Aug 2022* |
|
Net PAYE |
€15,576m |
€18,737m |
€14,199m |
|
Net USC |
€3,260m |
€3,742m |
€2,891m |
*Provisional data
As the Deputy will be aware, the Department of Social Protection has primary policy responsibility for PRSI. The Department of Social Protection has provided me with the following data regarding PRSI contributions. It should be noted that the latest available data for 2022 is until August and it is unaudited data.
|
Year |
2020 |
2021 |
Jan - Aug 2022 |
|
Employer PRSI |
€7,194m |
€7,905m |
€6,273m |
|
Employee PRSI |
€2,767m |
€3,171m |
€2,531m |
108. Deputy Richard O'Donoghue asked the Minister for Finance the amount of revenue paid by businesses at the different VAT rates for each of the years 2020 and 2021 and to date in 2022, in tabular form. [47737/22]
Amharc ar fhreagraI am advised by Revenue that traders are not required to separately identify the VAT yield across each of the different rates or their economic activity in their periodic VAT returns. Consequently, it is not possible to determine the amount of VAT paid by businesses under the different rate categories to the Exchequer from information contained in tax returns.
However, using third party data and estimates on consumer expenditure, an estimate of the VAT yield across each of the VAT bands is provided in the table below for the periods in question.
VAT Yield €m
|
Year |
Standard Rate (23%) |
Reduced Rate (13.5%) |
Second Reduced Rate (9%) |
Zero Rate (0%) |
|
2020 |
8,386 |
3,976 |
62 |
0 |
|
2021 |
11,272 |
3,397 |
772 |
0 |
|
2022* |
8,354 |
2,977 |
672 |
0 |
* Provisional YTD August
To aid interpretation of the table, the Deputy may wish to note that from 1 September 2020 to 28 February 2021, the standard rate of VAT was reduced from 23 per cent to 21 per cent, while the VAT rate for the tourism and hospitality sector was reduced from 13.5 per cent to 9 per cent on 1 November 2020.
The Deputy may also wish to note that Revenue publishes a Ready Reckoner which provides the latest available information on the VAT yield across each of the different VAT bands at the following address: www.revenue.ie/en/corporate/documents/statistics/ready-reckoner.pdf
109. Deputy Richard O'Donoghue asked the Minister for Finance if discussions are expected to amend the current vehicle registration and custom duties applicable to the importation of used vehicles from Great Britain, including those with European Union or third-country origin, due to the record low number of vehicles in the car fleet industry; and if he will make a statement on the matter. [47740/22]
Amharc ar fhreagraAll vehicles in the State must be registered here, and Vehicle Registration Tax (VRT) is generally payable when a vehicle is being registered. For passenger cars, the amount of VRT is based on the vehicle’s value and its CO2 and NOx emissions. The VRT calculation is not affected by whether the vehicle has been imported, or by the place of origin of the vehicle.
Since the withdrawal of the UK from the European Union, an import of a vehicle from Great Britain is treated as an import from a third country, i.e. a non-EU country. If a vehicle is imported from Great Britain into Ireland, the importer is required to complete a customs declaration and pay customs duty, if applicable, and VAT at 23%, prior to presenting the vehicle for registration.
Under EU customs law, VAT at import is chargeable on the customs value of the goods. The Customs value consists of the purchase price, plus the cost of transport and insurance, any handling charges and the Customs duty amount payable on the vehicle. Where it can be proved that a vehicle was owned and operated from Northern Ireland prior to Brexit, or has been imported inclusive of a VAT payment in Northern Ireland after that date, VAT is not due unless the vehicle is determined to be a New Means of Transport.
Customs is an EU competence and applies in all Member States, and it is not possible for me, as Minister for Finance, to implement any measures or suspend any measures that are not in compliance with EU Customs legislation. The EU-UK Trade and Cooperation Agreement (TCA), eliminated tariff duties for trade between the EU and Great Britain where the relevant rules of origin are met. If the vehicles are of UK origin, then a 0% tariff rate applies. Tariffs of 10% will apply to vehicles which are not of UK origin. However, in certain instances Returned Goods Relief may apply. This relief applies where the vehicles were originally exported from the EU, have not been altered and are re-imported within three years of export from the EU. In very specific circumstances, relief from Value-Added Tax (VAT) may also apply where the goods are re-imported into the EU by the same economic entity that originally exported the goods out of the EU. Further information on Return Goods Relief is available on the Revenue website at www.revenue.ie/en/customs-traders-and-agents/relief-from-customs-duty-and-vat/goods-reimported-into-the-european-union/index.aspx
Where Returned Goods Relief does not apply, the following vehicles imported from GB will have tariffs applied as they will not qualify as UK origin under the rules of origin set out in the TCA:
- vehicles of EU origin used in the UK
- vehicles of other third country origin used in the UK. This applies even if the EU has a Free Trade Agreement with the relevant third country such as Japan.
See the table below for further information on Customs Duty and VAT payable depending on the origin of vehicles imported from GB.
|
Customs Duty and VAT payable |
||
|
Origin of vehicle |
Customs Duty payable |
VAT payable Customs Duty and VAT payable |
|
UK Origin of vehicle |
0% Customs Duty payable |
23% VAT payable |
|
Third country (such as the USA or Japan) UK |
10% 0% |
23% 23% |
|
EU (such as Germany or France) Third country (such as the USA or Japan) |
10% 10% |
23% 23% |
Additional information can be found on the Revenue website at the following link: revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/registration-of-imported-used-vehicles/index.aspx.
It is important to note that the preferential tariff treatment or Returned Goods Relief must be claimed on import on the Customs declaration. Details on how to do this are available on the Revenue website at the following links: www.revenue.ie/en/customs-traders-and-agents/customs-electronic-systems/aep/ecustoms-notifications/2021/ecustoms-notification-04-2021.pdf and www.revenue.ie/en/customs-traders-and-agents/documents/returned-goods-relief-movement-vehicles.pdf .
110. Deputy Donnchadh Ó Laoghaire asked the Minister for Finance if it is possible to seek tax relief at 20% on medical expenses where said medical expenses have also been subject to a refund under the drug payment scheme. [47747/22]
Amharc ar fhreagraSection 469 of the Taxes Consolidation Act 1997 (TCA 1997) provides for tax relief where an individual proves that he or she has incurred costs in respect of qualifying health expenses.
Only “health expenses” incurred in the provision of “health care”, which has been carried out or advised by a “practitioner”, will qualify for tax relief.
Health care is defined as the “prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability”.
Health expenses are defined as “expenses in respect of the provision of health care” and may include, but are not limited to, the following:
- the services of a practitioner,
- diagnostic procedures carried out on the advice of a practitioner,
- maintenance or treatment necessarily incurred in connection with the services or procedures carried out by or on the advice of a practitioner, and
- drugs or medicines supplied on the prescription of a practitioner.
A practitioner is a person who is:
- registered in the register established under section 43 of the Medical Practitioners Act 2007,
- registered in the register established under section 26 of the Dentists Act, 1985, or
- in relation to health care provided outside the State, entitled under the laws of the country in which the care is provided to practice medicine or dentistry there.
I am advised by Revenue that relief cannot be claimed for any amount that a taxpayer has already received, or will receive, from any insurance policy, public or local authority (for example, the HSE) or other source such as a compensation payment.
The Drugs Payment Scheme is administered by the HSE and provides that an individual or family will pay no more than €80 each calendar month for approved prescribed drugs and medicines, rental costs for a continuous positive airway pressure (CPAP) machine or other rental costs for oxygen.
The amount relieved under the Drugs Payment Scheme is therefore not eligible for relief under section 469 TCA 1997. Any amount incurred on qualifying health expenses which is not relieved by the scheme will be eligible for relief where the required conditions of section 469 TCA 1997 are met.
Further guidance on claiming tax relief for qualifying health expenses can be found in Tax and Duty Manual Part 15-01-12, which can be accessed using the link, www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-12.pdf
111. Deputy Ged Nash asked the Minister for Finance the number of individual packages refused entry to Ireland due to a lack of a valid customs declaration form or electronic customs declaration form for each of the years 2018 to 2021 and to date in 2022, in tabular form; and the percentage the refused packages constituted of the total number of packages handled by customs for each of these years. [47751/22]
Amharc ar fhreagra112. Deputy Ged Nash asked the Minister for Finance the total number of foreign postal services that have registered to use the automated import system to date (details supplied), which will enable them to register electronic customs declaration forms on behalf of customers; and the names of these foreign postal services. [47752/22]
Amharc ar fhreagra113. Deputy Ged Nash asked the Minister for Finance if he is concerned Irish citizens living or travelling in countries whose postal services have failed to register on the automated import system will be prevented from sending parcels of any kind to Ireland; and the way this may shut off Ireland from the global postal system. [47753/22]
Amharc ar fhreagra114. Deputy Ged Nash asked the Minister for Finance the steps 'an individual can take to send items to Ireland if they are posting such items from countries whose postal services have yet to register on the automated import system; and if he is concerned at the risk of Ireland developing a reputation that is unfriendly to international business and trade. [47754/22]
Amharc ar fhreagra115. Deputy Ged Nash asked the Minister for Finance if any foreign postal service has refused to register for the automated import system to date; and if he will provide the identities of these postal services. [47755/22]
Amharc ar fhreagraI propose to take Questions Nos. 111 to 115, inclusive, together.
Revenue, as Ireland’s Tax and Customs administration, is responsible for managing the importation and exportation of goods in accordance with the Union Customs Code and relevant national legislation and this includes goods being imported through the postal system.
I am advised by Revenue that across the EU, electronic customs import declarations are required for all parcels and packages coming from non-EU countries, regardless of the value of the goods being sent. In respect of goods coming through the postal system, the data required to complete the electronic import declaration is normally supplied by the postal operator in the country of export and the Irish postal operator submits an electronic import declaration on behalf of the relevant Irish importer, in each instance. The postal operator in the country of export does not have to register in Ireland and does not have to lodge customs declarations in Ireland. Their role is to gather the necessary data about each package or parcel and provide this electronically to the Irish postal operator.
I am further advised by Revenue that where the Irish postal operator does not have the necessary information to complete an electronic import declaration, it may contact the exporting party in the relevant third country or the importer in Ireland for the necessary information to complete the declaration. Alternatively, where sufficient information to complete the customs declaration in not available, the Irish postal operator may choose to return the goods to the sender. It is entirely a commercial decision for the Irish postal operator to determine, based on its business model, how to deal with instances where it does not have the data or perhaps cannot acquire the data needed to complete the necessary customs declaration.
In the foregoing context, individuals and businesses located in non-EU countries wishing to send items via the postal network should ensure they provide all the relevant data required by the exporting postal operator. This includes, but is not limited to, a detailed and concise description of the goods, the relevant Customs commodity code, if known, of the items within the consignment as well as the value of each item. Some exporting postal operators provide electronic tools to assist the exporter in providing this information.
The Deputy should be aware that the rules relating to parcel and postal operators are common across the EU and apply in all Member States. I am advised by Revenue that postal operators worldwide are aware of the EU Customs requirements and of the importance of providing to EU postal operators, including the Irish postal operator, the necessary information so that EU citizens, including Irish citizens, can receive parcels conveyed via the global postal system.
Finally, I am advised by Revenue that the statistics the Deputy requested relating to parcels received without a valid electronic customs declaration are not available to Revenue. Such data is a matter for the Irish postal operator.
116. Deputy Rose Conway-Walsh asked the Minister for Finance if his attention has been drawn to rising home insurance costs; his view on whether these increases are fully justified based on increased construction costs; and if he will make a statement on the matter. [47762/22]
Amharc ar fhreagraAt the outset, it is important to note that 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).
The Government is keenly aware of the impact that insurance costs can have on many groups – including homeowners - and has therefore prioritised insurance reform via the Action Plan for Insurance Reform, applying a whole-of-Government approach to its implementation. Work is progressing well to implement these important reforms, with the focus now on implementing the outstanding actions to increase both the affordability and availability of insurance for all groups, including consumers.
In terms of delivering the Action Plan, the Central Bank’s ban on price-walking in July has been a key development in terms of helping to tackle consumer insurance costs, including those for the home market. This is a form of dual pricing whereby customers are charged higher premiums relative to the expected costs the longer they remain with a provider. This pro-consumer ban is a balanced approach that will now protect customers who prefer to stay with their current home insurer from being subject to a ‘loyalty penalty’, while still allowing others to benefit from ‘switcher’ discounts from providers who may also seek to compete on price.
Nevertheless, I am aware that home insurance costs may be rising for some consumers. Data from the CSO for August 2022 shows that the price of ‘insurance connected with the dwelling’ rose 4.2 per cent month-on-month and 9.8 per cent year-on-year. This compares with an annual decline of 11 per cent for motor insurance over the same period.
A key driver of home insurance is the property rebuild cost (or reinstatement value), which is based on the total cost to reconstruct the property. Based on the July 2022 ‘Tender Price Index’ from Society of Chartered Surveyors Ireland – the rate of construction price inflation?was 14.0 per cent in the 12 months to June 2022. In addition to increasing labour costs, over the past year the cost of construction has risen substantially, driven primarily by a confluence of external factors impacting upon the supply and cost of input materials including: Brexit; COVID-19 and the war in Ukraine. As construction costs generally increase, rising rebuild and repair costs can also be expected to impact upon home insurance premiums.
According to the Competition and Consumer Protection Commission, many insurance companies automatically index the amount of buildings and contents cover when they renew a home insurance policy each year, thus helping a policyholder to avoid being under-insured. Linked to this, the Central Bank of Ireland last week published the findings of a Thematic Review into the issue of under-insurance in the home insurance market. It noted that under-insurance in this area has increased from 6.5 per cent in 2017 up to 16.5 per cent in 2022. The Central Bank has issues a "Dear CEO" letter to the industry and will be engaging with providers to ensure consumers are well informed and protected in this regard. The advice is policyholders should regularly check the amount of cover they have to make sure they are adequately insured.
Finally, even though home insurance prices may currently be impacted by construction inflation, it is still important for policy holders to compare with other provider to ascertain if they can get a better consumer-focused deal by switching.
117. Deputy Matt Carthy asked the Minister for Finance the VAT rates that apply to solar equipment, including rooftop solar photovoltaic; the amount of revenue raised arising from such in 2017 to 2021 and to date in 2022; the allowable VAT rates under European Union directives; and if he will make a statement on the matter. [47771/22]
Amharc ar fhreagraI am advised by Revenue that the VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law must comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member States may apply a lower rate from VAT. The EU VAT Directive also allows for historic VAT treatment to be maintained under certain conditions on certain goods and services not provided for in Annex III. Currently Ireland has a standard VAT rate of 23% and two reduced rates of 13.5% and 9%. Ireland is also permitted to retain some historic VAT arrangements, under strict conditions.
On this basis, the supply of solar equipment, including rooftop solar photovoltaic, has been liable to VAT at the standard rate, currently 23%. However, if these goods are supplied as part of a “supply and install” contract, they may be subject to VAT at the reduced rate of 13.5%. A “supply and install” contract is where building services are provided in conjunction with the goods required for that building contract for example, solar panels. Where the value of the goods supplied does not exceed two thirds of the total value of the contract, the full amount payable under the building contract will be subject to the rate at which the building services are supplied, being 13.5%.
I am advised by Revenue that traders are not required to identify the VAT yield generated from the supply of specific goods or services in their periodic VAT returns. Therefore, it is not possible to provide an estimate of the amount of VAT raised from the supply of solar equipment.
Under the EU VAT directive, a Member State may decide to apply a reduced or zero-rate of VAT to certain activities, including the supply and installation of solar panels on and adjacent to private dwellings, housing, and public and other buildings used for activities in the public interest.
118. Deputy Neasa Hourigan asked the Minister for Finance if the Revenue Commissioners have adequate internal risk management and audit controls in place to detect and prevent abuse of their seize and release vehicle registration tax enforcement procedure; and if he will make a statement on the matter. [47822/22]
Amharc ar fhreagra119. Deputy Neasa Hourigan asked the Minister for Finance if he is satisfied the Revenue Commissioners' seize and release vehicle registration tax enforcement procedure has not been disproportionately targeting women; and if he will make a statement on the matter. [47823/22]
Amharc ar fhreagra120. Deputy Neasa Hourigan asked the Minister for Finance if the Revenue Commissioners is satisfied the use of the seize and release vehicle registration tax enforcement procedure, which sees on-the-spot roadside cash payment of compromise penalties, is lawful; and if he will make a statement on the matter. [47824/22]
Amharc ar fhreagra121. Deputy Neasa Hourigan asked the Minister for Finance if the Revenue Commissioners set annual seizure vehicle registration tax enforcement performance targets across the regions for vehicle registration tax enforcement officers; and if he will make a statement on the matter. [47825/22]
Amharc ar fhreagra122. Deputy Neasa Hourigan asked the Minister for Finance when the Revenue Commissioners' vehicle registration tax manual section 5 enforcement will be updated and available on their website once again; the procedure that has been in place while the manual has been unavailable online in respect of the use of seize and release; and if he will make a statement on the matter. [47826/22]
Amharc ar fhreagra123. Deputy Neasa Hourigan asked the Minister for Finance if the Revenue Commissioners have commenced any investigations into evidence or concerns of potential abuse of their vehicle registration tax enforcement powers; if any report on such an investigation will be made public; and if he will make a statement on the matter. [47827/22]
Amharc ar fhreagraI propose to take Questions Nos. 118 to 123, inclusive, together.
I am assured by Revenue that it serves the community by fairly and efficiently collecting taxes and duties and implementing Customs controls and that it fosters a positive culture of ethical behaviour and effective governance to deliver this mission.
I am advised that governance in Revenue is underpinned by Revenue’s Corporate Governance Framework which is based on a system of rules, practices and processes which sets out principles and structures that govern and guide the way that Revenue conducts its business. The purpose of the Framework is to ensure the correct alignment of structures with business strategies and direction, mitigate risk, and provide accountability and assurance that the organisation is operating efficiently and effectively. A number of core elements underpin Revenue’s strategies, processes, and structures and are designed, for example:
- to seek to collect no more than the correct amount of tax or duty at the right time;
- to act with integrity, honesty and consistency, and within the law, in all Revenue’s dealings;
- to ensure impartiality, equality, fairness and respect.
Further, Revenue’s Code of Ethics is an important part of this Framework and applies to all management and staff in the exercise of their functions.
Revenue’s approach to enforcement of the law relating to Vehicle Registration Tax (VRT) is that in each instance where a failure to comply with the relevant legal requirements is detected, the matter is dealt with in a manner that is fair and proportionate to the circumstances of the particular case. Further, Revenue complies and conforms with its public sector equality and human rights duty pursuant to Section 42 of the Irish Human Rights and Equality Commission Act, 2014.
Revenue Officers authorised to carry out customs and excise functions carry out their duties in accordance with law. When an Officer forms the view that a person is a resident of the State, and in possession of an unregistered vehicle contrary to section 139 of the Finance Act 1992, and further that the person has had the vehicle in the State after a 30-day period, this entitles the Officer to lawfully seize the vehicle under Section 141 of the Finance Act 2001. Depending on the circumstances of the particular case, Officers may offer release of the vehicle on payment, whether by cash or card, of the compromised sum.
Revenue’s VRT Section 5 Enforcement Manual has recently been reviewed and is available on its website. It provides clear guidelines and protocols in relation to the payment of a compromise sum in local release situations, including:
- the presence of at least two Revenue officers in any instance where terms are being offered or payments are accepted for the local release of a vehicle for a breach of VRT
- checking procedures to ensure amounts calculated are correct and in line with Revenue’s guidelines which are publicly available
- the issuing of receipts in respect of payments received
- the requirement for a second Revenue officer to countersign the Receipt Book to certify
- the receipt of payment and
- the issue of a receipt for that payment.
In addition to the above, I am advised that Revenue has a robust audit procedure in place for line managers responsible for officers engaged in VRT enforcement work. This procedure is outlined in detail in the VRT Enforcement Manual previously referred to. I think it is important that the Deputy is aware that these procedures continued to be in place while the manual was offline.
I am aware that Revenue’s approach to confronting non-compliance, including in relation to VRT, is informed by risk. Each year Revenue focuses its compliance resources on areas that pose risk to the tax system as determined by Revenue’s data holdings, data analytics and risk assessment systems. In confronting non-compliance including non-compliance with VRT obligations, Revenue takes actions in response to the level of risk and tax behaviour at any given time including the compliance behaviour displayed either generally or by specific taxpayers. The focus is to support maximum voluntary tax compliance and to provide an effective and appropriate response to non-compliance.
I am assured by Revenue that in line with its strong focus on effective performance and the proper and effective discharge of its functions and responsibilities, including proper governance, Revenue carefully considers any allegations of abuse of its statutory powers on a case-by-case basis. Any party may invoke Revenue’s complaints procedures, internal appeals mechanisms, statutory rights of appeal, and have access to the Courts as is appropriate to the particular issue that arises or claim that is made. Revenue engages fully with whichever process a party chooses to avail of to vindicate his or her rights.
124. Deputy Catherine Murphy asked the Minister for Public Expenditure and Reform the way in which a pension entitlement is calculated for a person who becomes a PRSI worker in the private sector following 35 years of pensionable State service in the Department of Defence, and subsequently An Garda Síochána, and who chooses to retire at 55 years; and if the matter will be clarified in cases in which that person becomes self-employed, following an example provided (details supplied). [47807/22]
Amharc ar fhreagraBased on the information provided the individual previously served as a member of the Permanent Defence Forces (PDF) and subsequently became a member of An Garda Síochána (AGS). As I understand it, the individual exercised an option to transfer their pensionable service in the PDF pension scheme into the AGS pension scheme.
Where an individual transfers their service from one public service pension scheme (the 1st pension scheme) into another public service pension scheme (the 2nd pension scheme) the following process occurs:
1. The individual forfeits all rights to any benefits payable under the 1st pension scheme.
2. The pensionable service in respect of the 1st employment is combined with the pensionable service in the 2nd employment and all benefits are payable in accordance with the rules of the 2nd pension scheme.
As the individual has chosen to transfer their PDF pensionable service into the AGS pension scheme the individual does not qualify for benefits from the PDF pension scheme and all of their reckonable public service is pensionable in accordance with the rules of the AGS pension scheme.
The pensions of members of the AGS pension scheme, who are fully insured, are integrated with the Social Welfare system. This means that, in calculating their pension, account is taken of any social welfare benefits payable. In circumstances where an individual does not qualify for a Social Welfare benefit, or qualifies at a rate less than the full rate of the State Pension Contributory, a supplementary pension may be payable. 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 their scheme and must not be in paid employment.
125. Deputy Michael Healy-Rae asked the Minister for Public Expenditure and Reform if he will examine the case of a person (details supplied) who is responsible for a stream at a property; and if he will make a statement on the matter. [47667/22]
Amharc ar fhreagraThe channel in question is not part of an arterial drainage scheme under the statutory remit of the Office of Public Works (OPW).
Local flooding issues are a matter, in the first instance, for each Local Authority to investigate and address. Local Authorities may carry out flood mitigation works, using either their own resources, or by applying for funding under the OPW Minor Flood Mitigation Works and Coastal Protection Scheme.
Under this scheme, applications are considered for projects that are estimated to cost not more than €750,000 in each instance. Funding of up to 90% of the cost is available for approved projects. Applications are assessed by the OPW having regard to the specific economic, social and environmental criteria of the scheme, including a benefit to cost ratio and having regard to the availability of funding for flood risk management. Full details of this scheme are available on www.floodinfo.ie.
I am advised that the OPW currently has no application under this Minor Flood Mitigation Works and Coastal Protection Scheme in respect of flooding in this area.
