Written Answers Nos. 262-281
262. Deputy Jackie Cahill asked the Minister for Finance if an appeal must be made within a specific timeframe following a primary medical certificate refusal, to the Disabled Drivers Medical Board of Appeal; and if he will make a statement on the matter. [4167/23]
Amharc ar fhreagraThe Disabled Drivers & Disabled Passengers Scheme provides relief from VRT 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 organisations. In order to qualify for relief, the applicant must hold a Primary Medical Certificate (PMC) issued by the relevant Senior Area Medical Officer (SAMO) or a Board Medical Certificate issued by the Disabled Driver Medical Board of Appeal. Certain other qualifying criteria apply in relation to the vehicle, in particular that it must be specially constructed or adapted for use by the applicant.
To qualify for a PMC an applicant satisfy at least one of the following medical criteria:
- be wholly or almost wholly without the use of both legs;
- be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;
- be without both hands or without both arms;
- be without one or both legs;
- be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;
- have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.
In the event that a PMC is not granted by the relevant Senior Area Medical Officer an appeal may be made to the independent Disabled Drivers Medical Board of Appeal (DDMBA) who operate out of the National Rehabilitation Hospital in Dun Laoghaire. A request for an appeal hearing must be made within 28 days of receiving notice of an unsuccessful PMC.
The Minister has 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.
263. Deputy Catherine Murphy asked the Minister for Finance the estimated full-year yield by introducing an additional 5% income tax surcharge on the portion of individuals' income above €175,000. [4206/23]
Amharc ar fhreagraI am advised by Revenue that the estimated yield from introducing an additional 5% Income Tax surcharge on that portion of the income of any taxpayer unit in excess of €175,000, is €490m on a full year basis.
“Taxpayer units” includes both singly assessed individuals and couples who are married or in a civil partnership and elect to be jointly assessed. These estimates encompass all taxpayer types, such as those in employment, self-employed, or in receipt of taxable income from other sources.
The figure is an estimate for 2023, based on actual income data for the year 2019, the latest year for which full data are available, adjusted to account for employment and income growth in the interim.
264. Deputy Carol Nolan asked the Minister for Finance if he will provide data associated with his Department’s air travel and air travel associated with agencies under the aegis of his Department (details supplied) from 1 January 2020 to date; and if he will make a statement on the matter. [4247/23]
Amharc ar fhreagraFor 2020, my Department paid €1,954.42 into the Climate Action Fund in respect 75.17 tonnes of carbon emission associated with official air travel by staff. The amount of €4,149.65 was paid into the Fund for 2021 in respect 123.87 tonnes. This data includes official travel on the Government Jet. The calculation for 2022 is underway and, as such, my Department is not in a position to provide the data for 2022 at this point.
The bodies under the aegis of my Department have provided the data below in respect of their official air travel.
For 2020, the Central Bank of Ireland paid €1,668.03 into the Climate Action Fund based on 64.1549 tonnes of emissions, this included a payment in respect of the Investor Compensation Company (DAC) for which the Central Bank provides support services. In respect of 2021, the amount paid into the Fund was €137.23 on the basis of 4.09 tonnes in respect of the bank and the Investor Compensation Company (DAC) did not incur a payment. The bank is not yet in a position to provide the data for 2022.
The Financial Services and Pensions Ombudsman did not undertake official air travel in 2020. It paid €9.17 into the Climate Action Fund on the basis of .27366 tonnes of emissions for official air travel in 2021. The amount to be remitted in respect of official air travel in 2022 is €38.02, based on 1.135 tonnes.
The Irish Fiscal Advisory Council paid €34.11 into the Climate Action Fund based on 1.3119 tonnes in respect of official staff travel in 2020. For 2021, the payment was €14.656 based on 0.4372 tonnes. The payment for 2022 will be €123.87 based on 3.1354 tonnes.
For 2020, National Treasury Management Agency paid €343.03 into the Climate Action Fund based on 13.19 tonnes. In respect of 2021, this figure was €203.59 based on 6.08 tonnes. This data includes official air travel by staff in Home Building Finance Ireland, the National Asset Management Agency and the Strategic Banking Corporation of Ireland for which the NTMA provides business and support services. The NTMA is not yet in a position to provide the data for 2022.
The Office of the Comptroller & Auditor General paid €99.81 into the Climate Action Fund based on 3.8388 tonnes in respect of official travel undertaken in 2020. It did not undertake official staff travel in 2021. It will make a payment of €292.93 into the Fund in respect of official air travel in 2022, and this is based on 8.7442 tonnes.
For 2020, the Office of the Revenue Commissioners paid €1,414.66 into the Climate Action Fund based on 54.41 tonnes. In respect of 2021, €92.23 was paid into the Fund based on 2.75 tonnes and for 2022, €3,584.99 will be paid, based on 87.44 tonnes of emission.
The Tax Appeals Commission did not undertake official air travel in 2020 and 2021. It will pay €42.72 into the Climate Action Fund in respect of 1.04 tonnes of carbon emissions associated with official air travel in 2022.
266. Deputy Niamh Smyth asked the Minister for Finance if it is possible for a person (details supplied) to get extra financial support for a car. [4270/23]
Amharc ar fhreagraThe scheme that comes under the remit of my Department is the Disabled Drivers and Disabled Passengers Scheme. It 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 (DDMBA). To qualify for a Primary Medical Certificate an applicant must be permanently and severely disabled, and satisfy at least one of the following six medical criteria.
- be wholly or almost wholly without the use of both legs;
- be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;
- be without both hands or without both arms;
- be without one or both legs;
- be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;
- have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.
To qualify for VRT and VAT reliefs the vehicle must be specially constructed or adapted for use by the PMC holder, as a disabled driver or where being transported as a disabled passenger by a family member or by an organisation.
The limit of VRT and VAT reliefs depends on the PMC holder and the adaptations made to the vehicle. Disabled drivers can receive up to €10,000 for ‘adaptations’ to the vehicle which can include e.g. installing hand controls. Disabled drivers can receive up to €16,000 if making certain ‘specific’ adaptations. Disabled passengers can receive up to €16,000 for ‘adaptations’ while organisations can received up to €16,000 for ‘relevant’ adaptations, if transporting 5 or fewer PMC holders.
Disabled drivers, disabled passengers and organisations transporting 5 or fewer PMC holders can receive up to €22,000 for certain ‘extensive’ adaptations subject to strict conditions.
267. Deputy Mairéad Farrell asked the Minister for Finance if he will identify the amendments that were made on the foot of a statement (details supplied); the date of these amendments; the relevant legislation that was amended; and if he will make a statement on the matter. [4309/23]
Amharc ar fhreagraIn September 2016, Minister Noonan announced the introduction of an anti-avoidance amendment to section 110 of the Taxes Consolidation Act 1997. Section 110 TCA 1997 sets out the regime for the taxation of special purpose companies set up to securitise assets. The focus of this anti-avoidance provision was to prevent qualifying companies being used to reduce the Irish tax base in respect of profits derived from immovable property in the State.
This anti-avoidance rule is now found in subsection (5A) of section 110 TCA 1997. Subsection (5A) was introduced by Section 22(c) of the Finance Act 2016 and applies from 6 September 2016.
268. Deputy Carol Nolan asked the Minister for Finance if the diesel rebate scheme will continue for the duration of 2023; and if he will make a statement on the matter. [4338/23]
Amharc ar fhreagraAs the Deputy will be aware, the Diesel Rebate Scheme (‘DRS’) has been in operation since 2013 and is available to qualifying road haulage and passenger transport operators. The DRS operates on a sliding scale basis, whereby the rebate kicks in when the retail price of diesel exceeds €1.00 VAT exclusive and the repayment amount increases gradually as the retail price increases up to a maximum repayment amount of 7.5 cents per litre. Budget 2020 provided for a significant enhancement to the scheme whereby the marginal rate of compensation was doubled at prices over €1.07 VAT exclusive. This enhancement has been maintained to date in light of the current challenges facing sectors of the economy.
The Diesel Rebate Scheme will be kept under review as part of the annual budget process.
270. Deputy Pádraig O'Sullivan asked the Minister for Finance the number of businesses that lost tax clearance certs in the past 6, 12, 18 and 24 months, juxtaposed to the number in 2021 and 2022; and if he will make a statement on the matter. [4495/23]
Amharc ar fhreagraTax Clearance is required for various purposes, such as renewal of a variety of licences and permits, public sector contracts, grants, subsidy payments and Government supports. While a business may have their tax clearance rescinded due to compliance issues, it can also be rescinded for reaching its expiry date. (An application for a Tax Clearance Certificate will normally expire after one year in the case of a grant application and within four years for all other applications). Where applicants address their compliance issues and re-apply, they can regain their tax clearance status. Individuals, who are not running a business, may need tax clearance to receive a grant or some other Government or Local Authority support. These are one off and are generally not renewed and are included in the rescinded numbers below.
At the outset of the Covid-19 pandemic in March 2020, Revenue took some key policy decisions to assist businesses cope with what was an unprecedented public health and economic emergency. One of those policies was to allow what were, at that stage, tax compliant businesses retain their tax clearance status. The vast majority of businesses that held tax clearance in March 2020 therefore retained that clearance status until mid-2022.
I am advised that, during 2021, Revenue carried out three targeted campaigns based on risk to identify and engage with cohorts of taxpayers who had outstanding returns or other compliance issues. Where the businesses did not file the outstanding returns or address other compliance issues after being given a reasonable opportunity to do so, Revenue rescinded their tax clearance.
Revenue commenced a staged return to normal periodic review of tax clearance in mid-2022 for the entire case base. The process was resumed on an incremental basis in view of the large number of cases involved and was completed by 22 November 2022.
The number of tax clearance certificates that were rescinded for the periods in question is given in the table below. It is not possible to specify the numbers that are businesses. The increase shown for July-December 2022 can be attributed to the phased return to normal, pre-Covid periodic reviews during this period.
|
Tax Clearance Certificates Rescinded |
2021 |
2022 |
|
January - June |
2,260 |
985 |
|
July - December |
3,030 |
81,641 |
278. Deputy Catherine Murphy asked the Minister for Finance if the duty payable in the context of Stamp Duty Consolidation Act 1999, must be calculated according to the total market value of the debts or choses-in-action, regardless of the amount that was paid for them by the assignee; if he has discretion to waive that requirement or reduce the amount chargeable on any instrument; and if the Revenue Commissioners have the authority to make arrangements for bulk payments under section 5 of the Act. [4607/23]
Amharc ar fhreagraI am advised by Revenue that, as a general rule, the stamp duty chargeable on a transfer of property is calculated by reference to the consideration paid for the property, including where that consists of debts or choses-in-action (which can include stocks or shares). However, where no consideration is paid or consideration is paid but at an amount that is less than the market value of the property, section 30 of the Stamp Duties Consolidation Act (SDCA) 1999 makes provision for stamp duty to be charged on the market value of the property. The market value of property is regarded as the price which, in the opinion of Revenue, such property would fetch if sold in the open market on the date on which the property is transferred, to be valued in such manner and subject to such conditions as might reasonably be calculated to obtain for the vendor the best price for the property. Further information on the operation of section 30 SDCA is available on the Revenue website at:
www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/stamp-duty/2023/part-05-provisions-applicable-to-particular-instruments-sections-22-67.pdf.
The SDCA 1999 does not make provision for the Minister for Finance (or for Revenue) to waive or reduce the amount that is chargeable to stamp duty on any instrument. I am advised, however, that Revenue does have the authority to make arrangements in relation to bulk payments. Under section 5 SDCA 1999, Revenue may enter into a composition agreement for the payment of stamp duty with any person (or a person acting on their behalf) carrying on a business and who, in the course of that business, is a party to instruments liable to stamp duty. Revenue may enter into such an agreement where they consider that such a person or his or her agent would find it inexpedient or impractical to pay stamp duty in respect of each individual instrument. Revenue decides on the form, and the terms and conditions, of composition agreements. Further information on the operation of section 5 SDCA is available on the Revenue website at:
www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/stamp-duty/2022/part-02-charging-stamping-instruments.pdf.
279. Deputy Alan Kelly asked the Minister for Finance when he or his Department became aware of the forestry deal between Coillte and (details supplied). [4625/23]
Amharc ar fhreagraI can advise the Deputy that my Department and I were not informed in advance of this deal.
281. Deputy Mairéad Farrell asked the Minister for Finance the number that qualified for the special assignee relief programme in the years 2018, 2019 and 2020, disaggregated by FDI industry sector, in tabular form; and if he will make a statement on the matter. [4659/23]
Amharc ar fhreagraI am advised by Revenue that the number of individuals claiming the Special Assignee Relief Programme (SARP) and a breakdown of their employers by sector in relation to the years 2018, 2019 and 2020 can be found in the 2020 SARP report, which is published on the Revenue website at:
www.revenue.ie/en/corporate/information-about-revenue/research/statistical-reports/special-assignee-relief-programme.aspx .
The following table from the report sets out a breakdown of SARP claimants by employer sector (based on the NACE classification code system as used by Revenue) for 2017 to 2020.
|
Employer Sector |
2017 |
2018 |
2019 |
2020 |
|
Administrative and support service activities |
88 |
131 |
98 |
112 |
|
Financial and Insurance Activities |
230 |
343 |
433 |
465 |
|
Information and Communication |
205 |
289 |
337 |
379 |
|
Manufacturing |
176 |
199 |
236 |
240 |
|
Professional scientific and technical activities |
122 |
164 |
152 |
167 |
|
Wholesale and retail trade/Repair of motor vehicles and motorcycles |
232 |
297 |
258 |
233 |
|
All other sectors |
31 |
59 |
65 |
67* |
|
Total |
1,084 |
1,482 |
1,579 |
1,663* |
*In the course of preparing this reply, an error was identified in figures for 2020 in the original Revenue SARP statistics report for 2020 which understated by 20 the figure for "All other sectors". The error has been corrected in this reply and in the SARP statistics report for 2020 published on the Revenue website.
