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Wednesday, 23 Nov 2022

Written Answers Nos. 60-79

Bus Services

Ceisteanna (60)

Thomas Gould

Ceist:

60. Deputy Thomas Gould asked the Minister for Transport if his attention has been drawn to the fact that it is not possible to make a booking with a travel pass for Bus Éireann; and if he will make a statement on the matter. [58184/22]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. However, I am not involved in the day-to-day operations of public transport.

The matter raised in relation to making a booking with a travel pass is an operational matter for the company. I have, therefore, referred the Deputy's question to Bus Éireann for direct reply. Please advise my private office if you do not receive a reply within ten working days.

Cycling Facilities

Ceisteanna (61)

Jim O'Callaghan

Ceist:

61. Deputy Jim O'Callaghan asked the Minister for Transport the amount of funding that has been provided for cycling facilities in Dublin city in 2022; and if he will make a statement on the matter. [58273/22]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Transport, I have responsibility for policy and overall funding in relation to Active Travel. Funding is administered through the National Transport Authority (NTA), who, in partnership with local authorities, have responsibility for the selection and development of specific projects in each local authority area.

Dublin City Council received an allocation of €52.8 million under the NTA's Active Travel Programme in 2022 for walking and cycling projects. Noting the role of the NTA in the matter, I have referred your question to that agency for a more detailed answer in relation to specific funding for cycling facilities. If you do not receive a reply within 10 working days, please contact my private office.

A referred reply was forwarded to the Deputy under Standing Order 51

Road Tolls

Ceisteanna (62)

Brendan Smith

Ceist:

62. Deputy Brendan Smith asked the Minister for Transport if his attention has been drawn to the widespread concerns of commuters in relation to the proposed increase in toll costs; if his attention has been further drawn to reports that commuters on a relatively short journey from County Cavan to Dublin have to travel through two tolls and a third if they use the Port Tunnel; his views on this, given that daily commuters on this route incur substantial costs in getting to work primarily; if he will ensure that costs are not increased; and if he will make a statement on the matter. [58294/22]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Transport I have responsibility for overall policy and funding in relation to the national roads programme. Under the Roads Acts 1993-2015, the operation and management of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. Therefore, matters relating to the day to day operations regarding national roads, including toll roads and the establishment of a system of tolls, are within the remit of TII. More specifically, the statutory power to levy tolls, to make toll bye-laws and to enter into agreements with private investors are vested in TII under Part V of the Roads Act 1993 (as amended).

My Department has responsibility for overall funding and policy, and for the corporate governance of TII. Department officials meet with TII on a regular basis and discuss a wide range of matters. This includes the matter of tolls. Toll increases, if any, are calculated annually by TII in the case of the M50 and Dublin Tunnel, and by PPP companies in the case of the remaining eight schemes. Any toll increase may not exceed the calculated maximum toll for the year, which is based on the Consumer Price Index (CPI).

In addition to supporting the maintenance and operation of the toll roads concerned, toll income contributes to the protection and renewal of the wider national road network, safeguarding the major investment which has taken place in recent decades.

Transport Policy

Ceisteanna (63)

Catherine Murphy

Ceist:

63. Deputy Catherine Murphy asked the Minister for Transport if he has been briefed by his officials and or representatives of a company (details supplied) that holds concessions in Ireland in respect of transport infrastructure regarding the future direction of the company. [58297/22]

Amharc ar fhreagra

Freagraí scríofa

No, I have not been briefed by my Department or by representatives of Caisse de Depots et Consigations regarding the future direction of the company.

Bus Services

Ceisteanna (64)

Patrick Costello

Ceist:

64. Deputy Patrick Costello asked the Minister for Transport the timeline for the delivery of the Chapelizod bus stop on the N4 Bridge over Chapelizod Hill. [58308/22]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has responsibility for the planning and development of public transport infrastructure in the Greater Dublin Area, including the provision of bus stops.

Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.

A referred reply was forwarded to the Deputy under Standing Order 51.

Road Tolls

Ceisteanna (65)

Alan Farrell

Ceist:

65. Deputy Alan Farrell asked the Minister for Transport the details of his engagements with TTI with regard to tolls on national roads; and if he will make a statement on the matter. [58332/22]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Transport I have responsibility for overall policy and funding in relation to the national roads programme. Under the Roads Acts 1993-2015, the operation and management of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. Therefore, matters relating to the day to day operations regarding national roads, including toll roads and the establishment of a system of tolls, are within the remit of TII. More specifically, the statutory power to levy tolls, to make toll bye-laws and to enter into agreements with private investors are vested in TII under Part V of the Roads Act 1993 (as amended)

My Department has responsibility for the corporate governance of TII in line with the Code of Practice for the Governance of State Bodies. Department officials meet with TII on a regular basis and discuss a wide range of matters, including issues relating to tolls. Toll increases, if any, are calculated annually by TII in the case of the M50 and Dublin Tunnel, and by PPP companies in the case of the remaining eight schemes. Any toll increase may not exceed the calculated maximum toll for the year, which is based on the Consumer Price Index (CPI).

In addition to supporting the maintenance and operation of the toll roads concerned, toll income contributes to the protection and renewal of the wider national road network, safeguarding the major investment which has taken place in recent decades.

National Treasury Management Agency

Ceisteanna (66)

Rose Conway-Walsh

Ceist:

66. Deputy Rose Conway-Walsh asked the Minister for Finance if he has plans to move the National Fund Reserve from National Treasury Management Agency Exchequer notes where it accrues no interest, given the change in interest rate environment; and if he will make a statement on the matter. [58319/22]

Amharc ar fhreagra

Freagraí scríofa

The investment objective of the National Reserve Fund is to preserve, to the extent possible, the full nominal value of the fund having regard to the credit rating of the financial institution or issuer of the investments. The NTMA has informed me that in line with that objective, the Fund is currently invested in Exchequer notes at commercial rates. Irish Exchequer Notes are currently the asset that best fits with the risk appetite and liquidity needs of the Fund. This portfolio has a positive return.

Tax Code

Ceisteanna (67, 73, 74)

Robert Troy

Ceist:

67. Deputy Robert Troy asked the Minister for Finance if he will clarify any current plans to adjust benefit-in-kind taxation; and if his Department currently has plans to substantially increase the taxation levels of benefit-in-kind. [58182/22]

Amharc ar fhreagra

Michael Lowry

Ceist:

73. Deputy Michael Lowry asked the Minister for Finance if he has considered delaying the implementation of the new benefit-in-kind regime for company vehicles, which is scheduled to begin in 2023, given the broader context of rising living costs and the fact that these changes will reduce income for workers who require a company vehicle to perform their duties; and if he will make a statement on the matter. [58348/22]

Amharc ar fhreagra

Kathleen Funchion

Ceist:

74. Deputy Kathleen Funchion asked the Minister for Finance his views on the changes to the benefit-in-kind model regarding company cars proposed in the Finance Bill 2022, given that the proposed changes will now see a significant increase for employees who must use their cars for their work; and if he will make a statement on the matter. [58376/22]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 67, 73 and 74 together.

For clarity, I did not make any changes in Budget 2023 to existing benefit-in-kind (BIK) provisions that would negatively impact on the application of benefit-in-kind for workers. Rather, I amended two specific measures to further enhance the BIK treatment applicable to employees.

Firstly, the relief provided for in section 112B of the Taxes Consolidation Act 1997 (TCA), which is commonly referred to as the Small Benefit Exemption, was enhanced by increasing both the value and number of qualifying incentives that can be provided tax free by employers under this scheme, from €500 to €1,000 and one to two incentives respectively. This change will apply for the 2022 tax year and subsequent years. In addition, I introduced a higher exemption limit where an employer provides a cargo bike and related safety equipment to an employee under the Cycle to Work scheme, with the BIK exemption limit in respect of a cargo bike and safety equipment increased to €3,000 (with a limit of €1,250 and €1,500 for e-bikes applicable). This measure will apply from the 01 January 2023.

I made changes to the calculation of benefit-in-kind on employer provided vehicles, in section 6 of the Finance Act 2019. This measure is due to commence from 1 January 2023, and it is therefore assumed that the query is referring to the implementation of these new rules applying to the calculation of BIK in respect of employer provided cars to employees, for the tax year 2023 and subsequent years. This is a key part of Government policy to strengthen the environmental rationale behind employer-provided car taxation, as committed to in the Climate Action Plan.

Broadly, new rates of benefit-in-kind will apply to the provision of a company car, from 1 January 2023, which among existing factors will now take into account the CO2 emissions of the car, its original market value and the number of business kilometres travelled annually. Therefore, lower rates of tax will generally apply to cars that are more environmentally friendly. The early announcement of this measure in Budget 2020 was purposely provided to send an advanced signal to industry and allow for typical lease renewal periods of approximately 3 years.

I have no proposals to make any change to the new BIK regime.

Finally, I am advised by Revenue that further information on the taxation of employer-provided vehicles is included in Tax and Duty Manual Part 05- 01-01b, which is available on the Revenue website.

Business Supports

Ceisteanna (68)

Ged Nash

Ceist:

68. Deputy Ged Nash asked the Minister for Finance his views on the recent ECB Financial Stability Review (details supplied); if he is satisfied that the scheme is sufficiently targeted and financially prudent in view of current conditions which increase the vulnerabilities of more-indebted sovereigns; and if he will make a statement on the matter. [58188/22]

Amharc ar fhreagra

Freagraí scríofa

The Financial Stability Review provides an overview of potential risks to financial stability in the euro area. It aims to promote awareness in the financial industry and among the public of euro area financial stability issues.

As the Deputy notes the Review states that "As financial conditions tighten, the vulnerabilities of more-indebted sovereigns, households and corporates are at greater risk of coming to the fore."

The Temporary Business Energy Support Scheme (TBESS) will provide support to qualifying businesses in respect of energy costs relating to the period from 1 September 2022 to 28 February 2023 and will be available to tax compliant businesses carrying on a trade or profession the profits of which are chargeable to tax under Case I or Case II of Schedule D where they meet the eligibility criteria.

Payments will be made on the basis of 40% of the amount of the increase in eligible electricity or natural gas costs between the bill amount which is the subject of the claim and the bill amount in the corresponding reference period in the previous year, subject to a monthly cap on payments of €10,000 per trade or profession. The monthly cap may be increased where a business carries on its trade or profession from more than one location, as identified by the business having multiple electricity accounts/ MPRNs in different locations. The cap may be increased by €10,000 per electricity account/ MPRN, subject to an overall monthly cap of €30,000 per trade or profession. The increased cap is available in relation to both electricity and natural gas costs relating to the trade or profession. An overall cap on the amount of support that a business can claim will also apply in line with requirements of the European Commission’s Temporary Crisis Framework.

As the Deputy noted, the TBESS is a broad-based scheme. That said, I am satisfied that the design of the scheme ensures that it is sufficiently targeted and that the qualifying conditions and relevant caps on relief ensure it is financially prudent while giving relief to businesses that are incurring unprecedented increases in electricity and natural gas costs.

Revenue has published comprehensive guidelines on the operation of the scheme, which includes information on eligibility for the scheme and how claims may be made. The guidelines are available on the Revenue website and will be updated on a regular basis.

Insurance Coverage

Ceisteanna (69)

Claire Kerrane

Ceist:

69. Deputy Claire Kerrane asked the Minister for Finance the protections that exist for homeowners in cases in which an insurance company (details supplied) refuses to insure a property; if he will examine this matter; and if he will make a statement on the matter. [58206/22]

Amharc ar fhreagra

Freagraí scríofa

Current Government policy in relation to increasing flood insurance coverage is focused on the development of a sustainable, planned and risk-based approach to managing flooding problems. Accordingly, €1.3 billion has been committed to the delivery of flood relief schemes over the lifetime of the National Development Plan (NDP) to 2030. This will protect approximately 23,000 properties across various communities from river and coastal flood risk.

This approach is complemented by a Memorandum of Understanding between the Office of Public Works (OPW) and industry representatives, Insurance Ireland. The Departments of Finance; Housing and Local Government; and other stakeholders engage constructively with this process, including on how the levels of insurance cover might be improved in areas where flood defence works have been completed.

As Minister for Finance, I have policy responsibility for the development of the legal framework governing financial services regulation, including for the insurance sector. The provision of cover is a separate commercial matter for insurance companies based on an assessment of the risks they are willing to accept. Consequently, neither I nor the Central Bank of Ireland can interfere in the provision or pricing of insurance products, as reinforced by the EU framework for insurance (Solvency II Directive).

From previous engagements with my officials, Insurance Ireland, the representative body for insurance providers in this country, has advised that that its members do not use OPW flood maps to inform its risk modelling. Instead, insurers use their own methodologies, including taking into consideration the historic claims experience and flood protection measures when deciding on what underwriting action to pursue. In relation to flood risk management and flood maps, the OPW is the relevant authority on this matter.

It may also interest you to know that Insurance Ireland operates an Insurance Information Service for those who have queries, complaints or difficulties in relation to obtaining insurance, which can be accessed at feedback@insuranceireland.eu. Likewise, Brokers Ireland, the representative body for insurance brokers in Ireland, can be contacted. They have access to a wide range of providers and products and can offer advice for customers in sourcing cover. They can be reached at 01 6613067.

Furthermore, where somebody feels a particular insurance provider has treated them unfairly, they have the option of making a complaint to the Financial Services and Pensions Ombudsman (FSPO). The FSPO acts as an independent arbiter of disputes that consumers may have with their insurance company or other financial service provider. The FSPO can be contacted either by email at info@fspo.ie or by telephone at 01-567-7000.

Finally, please be assured that both I and Minister of State Fleming will continue to engage on all aspects of insurance reform, including flood cover issues, and that every effort is being made to encourage a responsive approach from the insurance industry.

Tax Code

Ceisteanna (70)

John Lahart

Ceist:

70. Deputy John Lahart asked the Minister for Finance if he has considered reducing VAT to 0% on new builds to reduce the cost of construction; and if he will make a statement on the matter. [58225/22]

Amharc ar fhreagra

Freagraí scríofa

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 (currently 23% in Ireland), unless they fall within the categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member States may apply a lower rate of VAT.

Following amendments to Annex III of the VAT Directive, agreed in April 2022, a limited number of categories within Annex III of the VAT now permit a zero rate.

However it is not possible to apply a zero rate to construction of any kind. Ireland already applies a reduced rate of 13.5% to all construction, including new builds. It is not possible under the VAT Directive to provide separate VAT treatment for new builds in comparison to other forms of residential construction. In addition, there is no obligation for any VAT reduction to be passed to the final consumer.

National Asset Management Agency

Ceisteanna (71)

David Stanton

Ceist:

71. Deputy David Stanton asked the Minister for Finance if NAMA has been given any role in making lands available to communities or to sporting organisations to facilitate the development of community and or sporting facilities; and if he will make a statement on the matter. [58257/22]

Amharc ar fhreagra

Freagraí scríofa

In the context of its overriding commercial mandate, I can advise the Deputy that NAMA seeks to manage its secured property portfolio in a manner that complements the objectives of other public bodies. This includes facilitating the sale of properties for social purposes where commercially practical to do so.

NAMA works closely with Government departments, state agencies and local authorities to identify properties that may have a community, economic or social benefit and facilitates negotiations between its debtors and receivers and the public body, often providing them with right of first refusal in respect of the subject property. Properties are transacted at full market value as NAMA cannot compel a debtor or receiver to sell their property at a discount.

In addition to the 2,693 homes delivered for social housing, I am advised that NAMA has delivered approximately 80 properties to state bodies for civic purposes to date. This figure includes 18 sites for public amenities such as parks, sports clubs, community centres, and historic sites.

The live nature of NAMA’s portfolio means that identified properties cannot be retained for public bodies indefinitely and in certain cases are sold on by debtors and receivers in order to repay debt.

Revenue Commissioners

Ceisteanna (72)

Rose Conway-Walsh

Ceist:

72. Deputy Rose Conway-Walsh asked the Minister for Finance the number of final demands issued by the Revenue Commissioners; the number of sheriff enforcement procedures that have been initiated in each of the years 2016 to 2021 and to date in 2022, in tabular form; and if he will make a statement on the matter. [58320/22]

Amharc ar fhreagra

Freagraí scríofa

One of the primary functions of Revenue is the collection of tax and ensuring that all taxpayers pay the correct amounts due in a timely manner. The majority of taxpayers continue to file and pay their taxes on time, and do not require notification from Revenue to pay outstanding debts.

During the COVID-19 pandemic, Revenue suspended debt enforcement in line with the Government’s introduction of the Debt Warehousing Scheme which provided a vital liquidity support to businesses experiencing cash-flow and trading difficulties due to the pandemic. Under the scheme, businesses can temporarily ‘park’ certain tax debts on an interest free basis, and the period during which these debts can remain ‘parked’ was recently extended to May 2024. Almost 73,000 individual entities are availing of Debt Warehousing to the value of €2.5 billion. Consequently, these debts are not subject to current debt collection or enforcement action.

Earlier this year, Revenue commenced a phased return to standard debt collection for non-warehoused debt which had been partially suspended since the start of the pandemic in March 2020. As part of Revenue’s standard debt collection procedure, where current taxes become overdue, a request for payment will issue with details of the tax(es) due, requesting payment within a set timeframe. The request for payment outlines the consequences of continued non-payment and affords the taxpayer up to 10 days to engage. In the absence of customer engagement, a final demand issues allowing another 7 days for the customer to engage. Where there is continued lack of engagement from the customer in response to these notices, the case is escalated for further action.

Generally, on receipt of a 7-day final demand, the majority of taxpayers take action to resolve their payment difficulty. Revenue encourages taxpayers to engage early when payment difficulties arise, particularly during the current energy costs crisis. Revenue has a strong track record of successfully working with individuals and businesses to resolve their payment difficulties without resorting to enforcement action.

The table below outlines the number of final demands issued from 2016 to 31 October 2022. The important message for taxpayers who receive these notices is to engage with Revenue at the earliest opportunity so that a mutually acceptable solution can be found.

I am advised that Revenue only refers outstanding tax liabilities to its enforcement agents, including Sheriffs, as a last resort. Before any such action is taken, Revenue makes every effort to engage with the taxpayer to resolve the situation. The table below provides the number of warrants issued to the Sheriffs from 2016 to 31 October 2022.

Year

Final Demands Issued

No. of Sheriff Referrals

2016

191,648

36,632

2017

224,082

40,038

2018

202,658

34,373

2019

355,240

72,697

2020

122,516

20,162

2021

5,707

707

2022 (to 31 Oct)

114,204

23,802

Question No. 73 answered with Question No. 67.
Question No. 74 answered with Question No. 67.

Business Supports

Ceisteanna (75)

Brendan Griffin

Ceist:

75. Deputy Brendan Griffin asked the Minister for Finance if he will extend the temporary business energy support scheme to group water schemes with electricity supplies (details supplied); and if he will make a statement on the matter. [58389/22]

Amharc ar fhreagra

Freagraí scríofa

Details of the new Temporary Business Energy Support Scheme (TBESS) are set out in Finance Bill 2022. The scheme will provide support to qualifying businesses in respect of energy costs relating to the period from 1 September 2022 to 31 December 2022 or, where it is possible to grant State aid beyond that date under the European Commission’s Temporary Crisis Framework (TCF), to 28 February 2023. The TBESS will be available to tax compliant businesses carrying on a trade or profession the profits of which are chargeable to tax under Case I or Case II of Schedule D where they meet the eligibility criteria. The scheme will be operated on a self-assessment basis. Organisations that carry on activities that would be chargeable to tax as trading income, but for an available tax exemption, are also included in the scope of the scheme.

Payments will be made on the basis of 40% of the amount of the increase in eligible electricity or natural gas costs between the bill amount which is the subject of the claim and the bill amount in the corresponding reference period in the previous year. Payments are generally subject to a monthly cap of €10,000 per trade, increasing to a maximum of €30,000 in certain circumstances.

The scheme will operate by comparing the average unit price for the relevant bill period in 2022 with the average unit price in the corresponding reference period in 2021. If the increase in average unit price is more than 50% then the threshold has passed and the business is eligible for support under the scheme. A business who has not seen an increase of 50% over the period will not be eligible for the scheme. This means, for instance, larger corporates who have the purchasing power to enter into favourable forward pricing arrangements and have not seen an increase of 50% of 2021 prices, will not be eligible for support under the scheme.

I understand that group water schemes are generally independent, not for profit organisations providing water to specific groups of households. These bodies do not carry on a trade that is chargeable to tax, or that would be chargeable to tax but for the tax exemptions referred to above.

Group water schemes are therefore not within the scope of the Temporary Business Energy Support Scheme and I have no plans at present to change this.

Tax Code

Ceisteanna (76)

Darren O'Rourke

Ceist:

76. Deputy Darren O'Rourke asked the Minister for Finance the position regarding the application of mineral oil taxation on hydrotreated vegetable oil; and if he will make a statement on the matter. [58465/22]

Amharc ar fhreagra

Freagraí scríofa

Ireland’s taxation of fuel is governed by European Union law as set out in Directive 2003/96/EC, commonly known as the Energy Tax Directive (ETD). The ETD prescribes minimum tax rates for fuel with which all Member States must comply. ETD provisions in relation to liquid fuels used for motor or heating purposes are transposed into national law in Finance Act 1999. This law provides for the application of excise duty in the form of Mineral Oil Tax (MOT) to liquid fuels.

MOT is comprised of a non-carbon component and a carbon component with the carbon component being commonly referred to as carbon tax. The non-carbon component of MOT is often referred to as “excise”, “fuel excise”, “fuel tax” or “fuel duty” but it is important to note that both components are part of MOT which is an excise duty. Currently carbon tax rates for propellant fuels, such as petrol and auto-diesel, are based on charging €48.50 per tonne of carbon dioxide emitted. The carbon dioxide emissions basis for non-propellant fuels, including those used for heating purposes, is currently €41.50 per tonne. MOT and carbon tax rates are published on the Revenue website at www.revenue.ie/en/tax-professionals/tdm/excise/excise-duty-rates/energy-excise-duty-rates.pdf.

The ETD allows for the application of reduced levels of taxation to fuels used for non-propellant purposes. Under MOT law reduced rates of tax apply to certain fuel uses, such as heating. These reduced rates are significantly less that the standard rates that apply to propellant uses. For example, auto-diesel is currently subject to the standard MOT rate of €425.45 per 1,000 litres whereas diesel used for non-propellant purposes, including heating, attracts the reduced rate of €111.14 per 1,000 litres.

Under MOT law a liquid, other than a specified mineral oil, that is used for motor or heating purposes is regarded as a substitute fuel. Where a substitute fuel is used in place of a propellant fuel, it is subject to MOT at the MOT rate that applies to the fuel it is used in place of. For example, a substitute fuel used in place of auto-diesel in a motor vehicle would be taxed at the MOT rate for auto-diesel. A substitute fuel used for non-propellant purposes such as heating is chargeable, under section 96(2A)(c) of Finance Act 1999, at the MOT rate that applies to Marked Gas Oil (MGO), currently €111.14 per 1,000 litres.

In addition to the reduced rate of MOT applicable to non-propellant uses, a relief from the carbon component of MOT is available, under section 100(5) of Finance Act 1999, for all uses of liquid biofuels. Section 100(5A) provides for a similar relief for biogas used as a propellant. Biofuels and biogas are defined in MOT law as substitute fuels made from biomass, with biomass being defined as the biodegradable fraction of products, waste and residues from agriculture (including vegetal and animal substances), forestry and related industries, as well as the biodegradable fraction of industrial and municipal waste. Sections 100(5) and 100(5A) of Finance Act 1999 provide for a MOT carbon component, i.e. carbon tax, relief for biofuels. This means that a biofuel, such as Hydrogenated/Hydrotreated Vegetable Oil (HVO), produced entirely from biomass, is liable for the non-carbon component of MOT only. As already outlined, a substitute fuel used for heating purposes attracts the MGO rate of €111.14 per 1,000 litres. This rate is entirely comprised of carbon tax. Therefore, if the substitute fuel is a biofuel that qualifies for relief, the MOT is fully relieved, i.e. no MOT applies. With regard to blended fuels produced partially from biomass, the relief applies to the portion of fuel that meets the biofuel criteria set out in MOT legislation.

The MOT carbon tax relief for biofuels is intended to promote a higher level of biofuel usage for motor and heating purposes and supports Government’s commitment to incentivising more environmentally friendly alternatives to fossil fuels. As the carbon component of MOT is fully relieved for biofuels, these types of fuels are not impacted by the ten-year trajectory of carbon tax increases which was introduced in Finance Act 2020. This means that, as annual increases in the carbon component of MOT are implemented, the differential in tax costs between biofuels and fossil fuels will continue to widen, further incentivising the uptake of biofuels.

This reflects a clear policy intention that the use of such fuels be incentivised. In particular, liquid biofuels, such as HVO, that are used for heating purposes qualify for carbon tax relief which means that the effective rate of MOT applicable is currently zero. In order to understand and address any potential misinformation circulating about this matter Revenue was recently in touch with the oils industry and is currently preparing some further clarificatory information on biofuels and MOT to be published on its website in the coming days. I am further advised that Revenue’s “Mineral Oil Tax Warehouse Return User Guide” provides details for the industry on how biofuels blended with other fuels are to be accounted for. This guide is published at www.revenue.ie/en/companies-and-charities/documents/excise/energy-taxes/mineral-oil-tax-warehouse-return-user-guide.pdf

An Garda Síochána

Ceisteanna (77)

Charles Flanagan

Ceist:

77. Deputy Charles Flanagan asked the Minister for Public Expenditure and Reform the date upon which it is expected that works will commence on the proposed new Garda station in Portlaoise; and if he will make a statement on the matter. [58326/22]

Amharc ar fhreagra

Freagraí scríofa

I wish to inform the Deputy that the designation of Portlaoise as a Divisional HQ for the Laois/Offaly/Kildare Division placed greater importance on this project being delivered.

The Portlaoise Garda Station project will meet all the operational, functional and accommodation requirements demanded by the new Garda operation model. To accommodate all the brief requirements the following developments are required; refurbishment of the existing building, a 2 & 3 storey extension and a new significant new building on the rear site. The construction of a building at the rear of Portlaoise Garda Station is integral to the effective redevelopment of Portlaoise Garda station to meet Garda requirements and has increased the total size of accommodation to be provided by 30%.

The site to the rear of the existing Garda station is currently occupied by the Defence Forces who are to be relocated from the rear site to the new identified site closer to the Midlands Prison. Tenders have been returned for these works and are currently being assessed. On completion of this, a contract for the building works will be placed. Works are expected to commence on site at the end of 2022 or at the start of 2023. The delivery of the new Defence Force building will not delay the placing of the main contract works for the redevelopment of the Portlaoise Garda Station.

The tender documentation for Enabling Works to the existing Garda Station has been issued. The Enabling Works include conservation works to the historic wall and demolition works to modern structures attached to the historic wall. These works will help de-risk the delivery of the redevelopment of Portlaoise Garda Station. Tenders are due to be returned in 2 weeks and the OPW anticipate works will start on site at the end of 2022 or start of 2023. The tender documents for the redevelopment of Portlaoise Garda Station are being finalised and subject to Approving Authority Approval, OPW expect to go to tender in December 2022 or early 2023.

An option appraisal is being concluded for the decant phase of the existing Gardaí and the new operational model. The state owned decentralised office site has been identified as the preferred option. Test fit studies have been undertaken. OPW and AGS expect to conclude the Option Appraisal process and make a recommendation shortly.

Official Apology

Ceisteanna (78, 79, 80)

Pat Buckley

Ceist:

78. Deputy Pat Buckley asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media her plans to secure a State apology for persons (details supplied) who were shot by Free State forces in Kilmainham Gaol on 17 November 1922. [58194/22]

Amharc ar fhreagra

Pat Buckley

Ceist:

79. Deputy Pat Buckley asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media her plans to secure a State apology for the wrongful execution of a person (details supplied) who was shot by Free State forces. [58195/22]

Amharc ar fhreagra

Pat Buckley

Ceist:

80. Deputy Pat Buckley asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media her plans to secure a State apology for the wrongful execution of Irish republican army volunteers (details supplied); and if she will make a statement on the matter. [58196/22]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 78, 79 and 80 together.

As we navigate the most challenging and sensitive phase of the Decade of Centenaries 2012-2023, the Government's approach to commemorations continues to be underpinned by the guidance of the Expert Advisory Group on Centenary Commemorations (EAG) and consultation with the All-Party Consultation Group on Commemorations.  The EAG has published three statements to date, which can be found on the Decade of Centenaries website (www.decadeofcentenaries.com/publications/). I would urge everyone who has an interest in the current period of commemorations to consult the principles and advice set out in these publications.   

I am committed to ensuring that the State's approach to the remembrance of the Civil War and all of those who lost their lives during those years, is based on the respectful, sensitive, measured and authentic ethos that has become the hallmark of the Decade of Centenaries Programme 2012-2023.

Historical accuracy, academic integrity and archival discovery are key tenets as the Civil War commemorative programme continues to develop to follow the centenary timeline of the historical events of the period.  It is important that our history is faithfully presented, even when the historical record is distressing.  We must acknowledge the great tragedy of all of the lives that were lost or irrevocably altered during those divisive and traumatic years.  

I welcome and encourage the continuing research of historians and custodians of records, who seek to increase our understanding of the historical events that occurred, which have so significantly shaped our modern world.  The State’s Decade of Centenaries Programme invites everyone to consider the painful legacies of our past and reach their own conclusions – the programme does not seek to communicate a preferred narrative or make judgements about any persons or actions.  It is not appropriate for the State to retrospectively analyse historical events through the lens of contemporary perspectives.  This is best left to scholars trained in the discipline of history.  The guidance of the Expert Advisory Group in this regard is clear –  

“The State’s task is to encourage a reflective and a reconciliatory tone that recognises that neither side had the monopoly of either atrocity or virtue and this was true of words as well as actions." 

Question No. 79 answered with Question No. 78.
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