Frank Feighan
Ceist:197. Deputy Frankie Feighan asked the Minister for Finance if the Revenue Commissioners would issue a letter of VAT exemption to a person (details supplied) in County Leitrim as per their request. [7225/23]
Amharc ar fhreagraTax Exemptions
Ceisteanna (197)
Freagraí scríofa
I am advised by Revenue that, while the question refers to VAT exemption, the person in question has been in recent correspondence regarding the requirement to file a particular VAT claim electronically.
In general, certain claims for repayment of tax must be filed electronically, unless the claimant meets the eligibility criteria to submit a paper claim. More information on this can be found at;
www.revenue.ie/en/starting-a-business/registering-for-tax/mandatory-electronic-payment-of-taxes-and-filing-of-tax-returns.aspx
In this case, based on the individual circumstances as outlined in recent correspondence, Revenue advise that the criteria for exclusion from electronic filing of the VAT claim have been satisfied. A letter confirming this position has now issued to the person in question, and a paper claim can be re-submitted to the relevant office.
Customs and Excise
Ceisteanna (198)
Paul Donnelly
Ceist:198. Deputy Paul Donnelly asked the Minister for Finance the number of customs officials of inspection at Dublin Airport, Dublin Port and Dún Laoghaire Port in 2022 and to date in 2023; and the value of items, substances and cash seized during this period. [7298/23]
Amharc ar fhreagraFreagraí scríofa
I advised by Revenue that it maintains trade facilitation and enforcement operations on a 24-7 basis at Dublin Port and Dublin Airport. The number of individual inspections carried out in these frontier locations is not recorded.
During 2022, and to the end of January 2023 no inspections were carried out at Dun Laoghaire Port. I am advised that Dun Laoghaire Port is a landing Port within Dublin Port and inspections are carried out on a risk assessment basis having regard to overall traffic and passenger movements and Dublin Port activity levels. I am assured by Revenue that physical attendance is undertaken as and when required.
The value of items, substances and cash seized in Dublin Port and Dublin Airport in 2022 and to the end of January 2023 is outlined in the table below. The value of seizures includes cigarettes, tobacco, alcohol and controlled drugs.
|
Value of Items and Substances Seized |
Value of Items and Substances Seized |
Value of Cash Seized |
Value of Cash Seized |
|
|
Year |
2022 |
End January 2023 |
2022 |
End January 2023 |
|
Dublin Port |
€36.2m |
€42,783 |
€870,045 |
€259,202 |
|
Dublin Airport |
€14.8m |
€1.3m |
€379,290 |
€263,860 |
I am advised by Revenue that as part of its overall approach to risk identification risk assessment and risk response, it uses a combination of risk analysis, profiling, intelligence, screening of checked-in and carry-on baggage and the deployment of its detector dog teams. Revenue, as an integrated tax and customs administration, continuously reviews the deployment of resources based on emerging risks and evolving business needs.
State Pensions
Ceisteanna (199)
Cian O'Callaghan
Ceist:199. Deputy Cian O'Callaghan asked the Minister for Finance the rate at which the State pension (contributory) is taxable alongside other sources of income; the method used for calculating that tax rate; and if he will make a statement on the matter. [7329/23]
Amharc ar fhreagraFreagraí scríofa
The Department of Social Protection (DSP) State pension (contributory) is a taxable source of income, similar to other DSP payments including Jobseekers’ Benefit and Maternity Benefit. As such, it is liable to Income Tax (IT) although it is not subject to the Universal Social Charge (USC) or Pay Related Social Insurance (PRSI).
I am advised by Revenue that, where a person is in receipt of the State pension from DSP has an additional source of income such as an occupational pension, the mechanism used to tax payments from the DSP is by reducing the person’s annual tax credits and rate band by the annual amount of their DSP income. This ensures that their weekly payment from the DSP is paid gross to the recipient, while their weekly/monthly occupational pension paid by their pension provider will have any tax due on the DSP income and on the occupational pension deducted from it.
Finally, I might add that Ireland has one of the most progressive personal income tax systems in the world, whereby the rate at which an individual's income is taxed depends on that person's own individual income and personal circumstances.
Tax Clearance Certificates
Ceisteanna (200)
Alan Farrell
Ceist:200. Deputy Alan Farrell asked the Minister for Finance the number of tax compliance certificates that were withdrawn in 2022, per month; the number of these that were withdrawn from small businesses; and if he will make a statement on the matter. [7343/23]
Amharc ar fhreagraFreagraí scríofa
Tax 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.
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 by month in 2022 is given in the table below. It is not possible to specify the numbers that are small businesses. The increase shown for the months October – December 2022 can be attributed to the phased return to normal, pre-Covid periodic reviews during this period.
Of those who had tax clearance rescinded in 2022, I am advised by Revenue that 29% have addressed their compliance issues, re-applied and currently hold tax clearance. 3% have reapplied but have not yet succeeded in regaining their tax clearance. However, 68% of those who had their tax clearance certificates rescinded in 2022 have not yet reapplied and it is likely that many of these no longer require tax clearance.
|
Tax Clearance Certificates Rescinded |
2022 |
|
January |
3 |
|
February |
4 |
|
March |
8 |
|
April |
3 |
|
May |
15 |
|
June |
952 |
|
July |
253 |
|
August |
399 |
|
September |
92 |
|
October |
5,249 |
|
November |
43,986 |
|
December |
31,662 |
|
Total |
82,626 |
Finally the Deputy may wish to note, Revenue have also advised me that 87,541 tax clearance certificates were rescinded during 2019 (the last full year of normal tax clearance compliance activity, pre-pandemic).
Education and Training Boards
Ceisteanna (201, 210, 211, 214)
Gerald Nash
Ceist:201. Deputy Ged Nash asked the Minister for Public Expenditure, National Development Plan Delivery and Reform for his position on a matter (details supplied); and if he will make a statement on the matter. [7491/23]
Amharc ar fhreagra
Paul Murphy
Ceist:210. Deputy Paul Murphy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will outline the long delay in bringing forward proposals to regularise contracts and establish a salary scale for adult education tutors, in line with the recommendation of the Labour Court in March 2020, given that the Department of Education has indicated that it is engaging with his Department in relation to this. [7137/23]
Amharc ar fhreagra
Neasa Hourigan
Ceist:211. Deputy Neasa Hourigan asked the Minister for Public Expenditure, National Development Plan Delivery and Reform when his Department will complete its engagement with the Department of Education and the Department of Further and Higher Education, Research, Innovation and Science in relation to sanctioning the offer made to adult education tutors employed by education and training boards; and if he will make a statement on the matter. [7199/23]
Amharc ar fhreagra
Mairéad Farrell
Ceist:214. Deputy Mairéad Farrell asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if his Department is aware of the fact that despite WRC negotiations, a Labour Court recommendation and a promise from the Department of Further and Higher Education, Research, Innovation and Science to the unions representing adult education tutors employed by education and training boards in relation to improved pay and conditions, no offer has been forthcoming; if the Department of Further and Higher Education, Research, Innovation and Science has sought additional funds for the purposes of making an offer; and if he will make a statement on the matter. [7373/23]
Amharc ar fhreagraFreagraí scríofa
I propose to take Questions Nos. 201, 210, 211 and 214 together.
The terms and conditions of Adult Education Tutors employed by Education and Training Boards are a matter in the first instance for both the Department of Education and the Department of Further and Higher Education, Research, Innovation and Science. The particular matters raised in the proposals are complex and raise significant issues which are being considered by my Department. My officials will continue to engage with the relevant Departments on these matters.
Departmental Schemes
Ceisteanna (202)
David Cullinane
Ceist:202. Deputy David Cullinane asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the number and details of compensation or redress schemes put in place by his Department since 1998, in tabular form; the number of claims made; the total cost of the scheme; and if he will make a statement on the matter. [6467/23]
Amharc ar fhreagraFreagraí scríofa
I wish to advise the Deputy that no compensation schemes or redress schemes have been put in place by my Department since its establishment in 2011.
Care of the Elderly
Ceisteanna (203)
Patricia Ryan
Ceist:203. Deputy Patricia Ryan asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will establish an ombudsman to advocate for older people; and if he will make a statement on the matter. [6563/23]
Amharc ar fhreagraFreagraí scríofa
The Government has no plans at this point to establish an ombudsman for older persons. However, it would fall to the relevant Minister with responsibility for policy regarding older persons to consider and to bring forward such a proposal.
I would also like to highlight to the Deputy that older persons are entitled to use the services of all existing Ombudsman offices for any complaint regarding the manner in which public services are provided.
Flood Risk Management
Ceisteanna (204)
Pádraig MacLochlainn
Ceist:204. Deputy Pádraig Mac Lochlainn asked the Minister for Public Expenditure, National Development Plan Delivery and Reform when the Minister of State with responsibility for the OPW will meet with the elected members of the Inishowen municipal district, Donegal County Council, as they have requested, to examine how the flood defence works at Burnfoot, County Donegal, can be advanced more speedily, in order that eight families can be returned to their council homes that were vacated for safety reasons after the August 2017 flood in the area. [6607/23]
Amharc ar fhreagraFreagraí scríofa
As Minister of State for the Office of Public Works (OPW) I am open to meeting with elected members of the Inishowen municipal District in order to provide an update with regards to progress on the proposed flood relief scheme in Burnfoot, County Donegal.
I am aware and sympathetic to the issues facing the residents of Burnfoot that remain in homes at risk of flooding and those that have been relocated to alterative homes for safety reasons after the flood event in the area in August 2017. Construction of the scheme is expected to take approximately 18 months.
The implementation of a proposed Burnfoot flood relief scheme is currently being actively progressed by consultants appointed on behalf of Donegal County Council (DCC) in partnership with OPW.
The steering group incorporating the appointed consultants, DCC and OPW have now identified a preferred option for the scheme. The preferred option was displayed and explained to the public and local residents during a non-statutory public consultation day held in An Grianan Hotel, Speenoge in November 2022.
Every effort is being made by all parties to expedite the process and ensure the scheme is in place as soon as is practically possible. It is currently envisaged that the scheme following its construction will provide protection from flood risk for all properties in both Líos Na Greíne and Páirc An Grianán including those properties currently vacant in Páirc An Grianán.
As you will appreciate, delivery of flood relief schemes is a complicated process which has five distinct stages. The proposed flood relief scheme is now near the end of Stage one which includes intricate and complicated option identification and completion of outline design suitable for submission to the relevant Planning Authority. The project is currently programmed to submit for planning consent in Q3 this year.
Quarterly updates on the advancement of the proposed Burnfoot flood relief scheme are provided to elected members of the Inishowen Municipal District by the Flood Relief Scheme Unit of DCC.
International Protection
Ceisteanna (205)
Carol Nolan
Ceist:205. Deputy Carol Nolan asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if his Department or the Office of Public Works has been asked to consider housing asylum seekers or Ukrainian refugees in Áras an Uachtaráin or on its grounds; if such a decision would ultimately be a matter for the OPW, the Government.; and if he will make a statement on the matter. [6744/23]
Amharc ar fhreagraFreagraí scríofa
As the Deputy is aware, Aras an Uachtaráin is the official residence of the President of Ireland. As such, it would not be appropriate for the OPW to determine an alternative future use for the property.
I can confirm that the OPW has not been requested to consider the property as part of its programme to develop State lands for rapid build homes, as part of the humanitarian response to accommodating those fleeing from the war in Ukraine.
Emergency Accommodation
Ceisteanna (206, 207, 212)
Michael Ring
Ceist:206. Deputy Michael Ring asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if there was a tender process for a specific project (details supplied); and if he will make a statement on the matter. [6770/23]
Amharc ar fhreagraMichael Ring
Ceist:207. Deputy Michael Ring asked the Minister for Public Expenditure, National Development Plan Delivery and Reform how the contractor for the construction phase of a project in a specific location (details supplied) was selected; and if he will make a statement on the matter. [6771/23]
Amharc ar fhreagraMichael Ring
Ceist:212. Deputy Michael Ring asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will provide details of all contractors that tendered for a project (details supplied); and if he will make a statement on the matter. [7227/23]
Amharc ar fhreagraFreagraí scríofa
I propose to take Questions Nos. 206, 207 and 212 together.
Since the invasion of Ukraine by Russia’s armed forces in February 2022, Ireland has welcomed almost 70,000 Ukrainian people who have fled the war in their country. The EU’s Temporary Protection Directive provides the legal framework for assisting Ukrainians entering the EU who are officially called Beneficiaries of Temporary Protection (BOTPs).
The Government’s overall humanitarian response is coordinated with our EU partners and other countries. Because of the sudden and unprecedented numbers of new arrivals in the State over such a short period of time, the Government, of necessity, has had to use a range of accommodation sources to facilitate displaced Ukrainians. These include hotels, guesthouses, former religious buildings, sports halls, youth hostels, scout dens, arenas, holiday villages and tented camps as well as space in privately owned homes pledged through the Irish Red Cross.
On 11th April 2022, the Government agreed that the Department of Housing Local Government and Heritage (DHLGH) would lead on addressing the medium and long-term need to develop capacity for Ukrainian arrivals including the possible provision of modular accommodation. A Task-force was set up, led by the DHLGH, to oversee a 3-streamed approach to rapid build, refurbishments and new builds.
On 28th June, 2022, the Government authorised the roll-out of the rapid build homes programme to provide accommodation for 2,000 Ukrainians nationals, in 500 family units at several sites across Ireland. Since then, my Office has been working collaboratively with the Department of Children, Equality, Disability, Integration and Youth as the Lead Department, and a range of other bodies such as the Department of Housing, Local Government, and Heritage, local authorities, Irish Water, ESB networks and Open Eir to deliver the rapid build home programme.
Following a procurement process by the OPW, John Sisk & Son (Holdings) Ltd was appointed as the main contractor to manage the site enabling works and to arrange for the procurement, transportation and installation of the rapid build homes for this project. The procurement process was undertaken in July and August, 2022 and approval to award the contract given on 25 August 2022. John Sisk & Son (Holdings) Ltd engaged with rapid build homes manufacturers and established a framework of 5 suppliers with the capacity to produce the homes to the required standard.
An additional 200 homes was recently added to the programme, increasing the overall number to 700 to accommodate 2,800 Ukrainian nationals. The production of the homes required for the programme commenced in October 2022 and will be delivered on a phased basis for installation as site enabling works are completed. Site evaluation works continue to be undertaken by my Office in collaboration with John Sisk & Son (Holdings) Ltd to finalise the selection of suitable State owned sites around the country, identified by the Department of Housing, Local Government and Heritage.
Question No. 207 answered with Question No. 206.
Office of Public Works
Ceisteanna (208)
Darren O'Rourke
Ceist:208. Deputy Darren O'Rourke asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the capital budget allocation to the OPW in 2021, 2022 and 2023; and the amount of that capital funding that was spent in 2021 and 2022, in tabular form. [6987/23]
Amharc ar fhreagraFreagraí scríofa
The capital budget allocations for the Office of Public Works as published in the National Development Plan 2021-2030 for the years 2021-2023 are as follows:
|
2021 |
2022 |
2023 |
|
€206m |
€270m |
€270m |
The associated gross capital spend for the Office of Public Works in the years 2021 and 2022 were as follows:
|
2021 |
2022 |
|
€187m |
€201.9m* |
In addition to the amounts above, the Office of Public Works also utilised deferred surrender capital funding in 2021 and 2022 to the value of €20m and €20.7m respectively.
*2022 outturn is provisional in nature and subject to change.
Office of Public Works
Ceisteanna (209)
Brendan Griffin
Ceist:209. Deputy Brendan Griffin asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if clarification will be provided on a matter (details supplied); and if he will make a statement on the matter. [7057/23]
Amharc ar fhreagraFreagraí scríofa
There was no subsistence payment of €238 per week for OPW workers on Skellig Michael.
While cost increasing claims are precluded under the Public Service Pay Agreement "Building Momentum" over the lifetime of the Agreement, the OPW are currently engaged in discussions with colleagues in the Revenue Commissioners and the Department of Public Expenditure, NDP Delivery and Reform on a subsistence issue relating to workers on Skellig Michael. All parties acknowledge that there are unique features associated with being assigned to work on Skellig Michael. Accordingly, an appropriate means of addressing this issue, within the parameters of the travel and subsistence regulations, is being actively considered with a view to developing an agreed solution with OPW staff, Unions and Management before OPW staff begin the season on Skellig Michael in April of this year. Given that the matter will be the subject of further negotiations with unions and OPW staff in the coming weeks, the deputy will appreciate that it would not be appropriate for me to comment further on the matter at this time.
Question No. 210 answered with Question No. 201.
Question No. 211 answered with Question No. 201.
Question No. 212 answered with Question No. 206.
Parking Provision
Ceisteanna (213)
Paul Donnelly
Ceist:213. Deputy Paul Donnelly asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if funding will be approved for the remarking and resurfacing of the car park at the National Botanic Gardens. [7306/23]
Amharc ar fhreagraFreagraí scríofa
The National Botanic Gardens is a scientific institution. Its mission is to manage the large, globally significant plant collections throughout the gardens, as well as to educate and inform visitors. The Gardens receives over 600,000 visitors per year and offers a wide range of tours, talks, exhibitions and activities for a range of audiences, year-round. The Gardens are open to the public from 9am to 5pm on weekdays and 10am to 6pm at weekends and bank holidays. Work is currently ongoing to tender for the remarking of the car park. The current surface of the car park is in a very good condition so no works are anticipated for this at present.
Question No. 214 answered with Question No. 201.