Written Answers Nos. 223-236
223. Deputy Robert Troy asked the Minister for Finance the steps being taken to ensure that a union (details supplied) is able to obtain an appropriate insurance quote that would allow for the running of any road, off-road and circuit racing on the island of Ireland in 2023, seeing as the union has, as of yet, been unable to obtain any such quote. [9762/23]
Amharc ar fhreagraGovernment is aware that a small number of activity-related sectors, including motorcycle sports, are currently facing difficulty in terms of affordability and availability of insurance. We have prioritised the implementation of the Action Plan for Insurance Reform, which aims to improve the cost and availability of insurance for all groups, including sporting organisations. The latest Implementation Report, published in November 2022, demonstrates that significant progress has been made, with approximately 90 percent of the actions either delivered or initiated.
Work remains ongoing on a whole-of Government basis to ensure the timely implementation of the remaining elements of the Action Plan. Of particular relevance to sports insurance are the proposed amendments to the duty of care legislation. The policy intent is that these measures will have a significant impact on the issue of ‘slips, trips and falls’, and thus should assist the activity sector as a whole in relation to accessing insurance cover.
Separately, the Deputy may also be aware that the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media is working closely with Sports Ireland to investigate the question of insurance in the wider sports sector. Accordingly, National Governing Bodies have been invited to contribute to this exercise. All queries regarding this study should be directed to the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media.
In conclusion, I wish to reassure the Deputy that it is my intention to work with my Government colleagues to ensure that the implementation of the Action Plan will continue to have a positive impact on the affordability and availability of insurance for all groups, including sporting clubs and organisations.
224. Deputy Bernard J. Durkan asked the Minister for Finance if contact can be made with a business (details supplied) by the Revenue Commissioners, who have attempted to apply for the TBESS scheme but are encountering significant difficulties due to sharing one meter between three businesses, and whose bills are divided by the landlord each cycle depending on their unit size; if clarification can be provided as to how this business can proceed with their application for assistance; and if he will make a statement on the matter. [9765/23]
Amharc ar fhreagraDetails of the Temporary Business Energy Support Scheme (TBESS) are set out in Finance Act 2022. The scheme provides support to qualifying businesses in respect of energy costs relating to the period from 1 September 2022 to 30 April 2023 and is 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.
Self-employed individuals, partnerships or companies may be eligible for payments under the TBESS.
The TBESS operates by reference to bills for the metered supply of natural gas and electricity. It is available to eligible businesses whose average unit price of electricity or gas has increased by at least 50% for the relevant billing period between September 2022 and April 2023, as compared with the average unit gas or electricity price in for the corresponding reference period in the previous year. Where this threshold is met, payments will be made to qualifying businesses 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.
The TBESS legislation provides, in respect of the metered supply of electricity or gas, that the electricity or gas bill should be provided or made available by an electricity or gas supplier to an eligible business. The legislation also requires that the electricity account or gas connection should be held by the eligible business who uses or consumes the electricity or gas.
A business that does not hold an energy account, and therefore does not receive bills directly from an energy supplier, will not be able to make a claim for payments under the TBESS because the business does not meet the qualifying criteria.
225. Deputy Catherine Murphy asked the Minister for Finance the progress he has made to date with banks in Ireland in relation to a significant reduction of interest rates on residential mortgages in view of the fact that they are some of the highest in the Eurozone; and if he will make a statement on the matter. [9772/23]
Amharc ar fhreagraThe formulation and implementation of monetary policy is an independent matter for the European Central Bank (ECB). As the Deputy is aware, the ECB has increased official interest rates over recent months as it attempts to combat inflation. The level of official interest rates will influence the overall level of interest rates throughout the economy. However, in a market economy the determination and adjustment of retail and business lending rates are commercial decisions for individual lenders in line with the terms of the particular credit contract and I have no function or role in such decision making matters by financial institutions.
Nevertheless, it is worth noting that the weighted average interest rate on new Irish mortgage agreements at end-December 2022 was 2.69 per cent (this was unchanged when compared to December 2021) and this compares to the equivalent euro area average of 2.95 per cent (this was 1.29 per cent at the end of 2021). The rate on new Irish mortgage agreements has now been less than the euro area average since October 2022 and is now among the lowest in the euro area.
Furthermore, the weighted average interest rate on new fixed rate mortgage agreements in December 2022, which constitute the majority (93%) of total new mortgage agreements, was 2.61 per cent. However, weighted average interest rate on outstanding Irish mortgages was 2.88 percent at end-December 2022, which was 43 basis points higher than December 2021 and was also higher that the equivalent euro area average of 1.89 per cent.
The Central Bank also introduced a number of increased protections for variable rate mortgage holders in February 2017. The enhanced measures, which are provided for in an Addendum to the Consumer Protection Code, require regulated entities to explain to borrowers how their variable interest rates have been set, including in the event of an increase. The measures also improve the level of information required to be provided to borrowers on variable rates annually about other mortgage products available from their lender which could provide savings for the borrower.
The lender must also signpost the borrower to the CCPC’s mortgage switching tool.
I would also like to add that there is a comprehensive consumer protection framework in place for mortgages. For example, the Central Bank Consumer Protection Code and Code of Conduct on Mortgage Arrears seeks to ensure that Central Bank regulated entities are transparent and fair in all their dealings with borrowers and that borrowers are protected from the beginning to the end of the mortgage life cycle.
For example, through protections at the initial marketing/advertising stage, in assessing the affordability and suitability of the mortgage and at a time when borrowers may find themselves in financial difficulties.
226. Deputy Catherine Murphy asked the Minister for Finance if he will provide a schedule of social media influencers and online personalities, television and or radio personalities engaged by his Department and bodies under his aegis in 2021, 2022 and to date in 2023; if he will include the fees expended, name of personality and campaign they were engaged on; and if he will also provide the key performance indicators in respect of their engagement [9898/23]
Amharc ar fhreagraMy Department has not paid for any promotion of any of the social media posts it has made, or used social media influencers, online personalities, television and or radio personalities for this purpose.
I am advised that none of the bodies under the aegis of my Department engaged social media influencers, online personalities, television or radio personalities during the timeline specified.
227. Deputy Pearse Doherty asked the Minister for Finance if an economic impact assessment was undertaken with respect to the extension of the 9% VAT rate for the hospitality and tourism sectors; if he will detail its findings, and if he will publish the assessment. [10007/23]
Amharc ar fhreagraIn January of this year, officials from my Department compiled a ministerial briefing on the temporary 9 per cent VAT rate, which included an economic assessment of the measure.
The material outlined the macroeconomic backdrop to any extension of the 9 per cent rate, noting that the economy has rebounded strongly from the pandemic and that economic activity is now above pre-pandemic levels.
The briefing also contained an analysis of employment trends, reporting that employment in the sectors covered by the 9 per cent rate was near pre-pandemic levels last year. While job vacancies in the 9 per cent sectors were lower than the economy overall, they are still higher than the long-term average. Economy-wide employment could be classified as what economists term full-employment.
In addition, the briefing noted that the reduced rate is both regressive and very costly, and that this cost represents a transfer from taxpayers to the sectors which it covers.
The Government accepted the Department’s economic assessment, which found that there was no longer an economic case for the temporary 9 per cent rate, and, therefore, decided upon a reversion to the 13.5 per cent VAT rate. Specifically, the Government decided that the 9 per cent VAT rate for the tourism and hospitality sectors will only apply until 31 August 2023. This decision was made in recognition of the employment provided in the sectors to which the 9 per cent rate applies, as well as to give businesses a transition period to adapt to the changing economic and policy environment. Finally, the Government was cognisant of avoiding adding to upward pressure on prices while inflation remains so elevated.
This extension, therefore, strikes a balance between the estimated €300 million cost to the public finances and the provision of support for these sectors through the busy summer period, after which the reduced rate will cease.
228. Deputy Patrick Costello asked the Minister for Finance his views on the current rate of taxation on exchange-traded funds and capital gains tax; and if he will make a statement on the matter. [10105/23]
Amharc ar fhreagraIt is important to note that capital gains tax and the taxation of exchange –traded funds (EFTs) are separate and apply in different circumstances.
Capital gains tax is a tax you pay on any capital gain made when you dispose of an asset. It is the chargeable gain that is taxed, not the whole amount you receive. The chargeable gain is usually the difference between the price you paid for the asset and the price you disposed of it for. CGT is payable by the person making the disposal.
The current approach to CGT in Ireland is a flat rate of 33% for all gains, together with a range of targeted reliefs including principal private residence relief, retirement relief and revised entrepreneurs relief.
The term “Exchange Traded Fund” or “ETF” is a general investment industry term that refers to a wide range of investments. ETF investments can take many different legal and regulatory forms even where they are established within the same jurisdiction.
An ETF is an investment fund that is traded on a regulated stock exchange. A typical ETF can be compared to a tracker fund in that it will seek to replicate a particular index. ETFs tend to be tax opaque, which means that an investor in an ETF is not taxed on any income earned by, or gains accruing to, the ETF, but rather the investor is taxed on any distributions received or gains made on the disposal of the units in the ETF. This is not dissimilar to a shareholder in a company – the shareholder is not taxed on the profits of the company as they arise but rather on distributions received from the company or on any gain arising on a disposal of shares in the company.
There is no separate taxation regime specifically for ETFs. As collective investment funds, they generally come within the regimes set out in the Taxes Consolidation Act 1997 for such funds. The domicile of the ETF will generally determine the applicable fund regime, specifically whether the ETF falls within the domestic fund regime or the offshore fund regime. This response confines itself to the position for domestic ETFs and ETFs deemed ‘equivalent’ to a domestic ETF located in the EU/EEA/OECD. However, I would note that, in order to assist taxpayers in determining the appropriate tax treatment for investments in ETFs, Revenue has published guidance, which is available at: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-27/27-01a-03.pdf. This guidance provides a roadmap to detailed guidance for the different types of ETF.
The domestic fund regime applies in the case of an Irish domiciled ETF or a foreign domiciled ETF that is deemed equivalent to an Irish domiciled ETF. Under this regime, a ‘gross roll-up’ applies such that there is no annual tax on income or gains arising to a fund, but the fund has responsibility to deduct an exit tax in respect of payments made to certain unit holders in that fund. To prevent indefinite or long-term deferral of this exit tax, disposal is deemed to occur every 8 years. The rate of exit tax applied is generally 41% in the case of an individual.
As the Deputy may be aware, as part of his Budget 2023 speech, my predecessor announced the intention to establish a working group to consider the taxation of funds, life assurance policies and other investment products as well as commencing a review of specified institutional investment regimes. Specific detail on the parameters of such a review and timelines are still being worked out and once a thorough consideration of the matter takes place, I will share the terms of reference in due course.
229. Deputy Neasa Hourigan asked the Minister for Finance the awards made both with and without a tender process to management consultancy firms (details supplied) by his Department and aegis bodies for each of the years 2018 to 2022 inclusive, in tabular form and classed by firm; the purpose and a brief description of the awards; the value of the awards and the total amounts paid; the timeline or timeframe of the contracts; and the desired or completed output. [10112/23]
Amharc ar fhreagra230. Deputy Neasa Hourigan asked the Minister for Finance the awards made both with and without a tender process to an organisation (details supplied) by his Department and aegis bodies for each of the years 2018 to 2022 inclusive, in tabular form; the purpose and a brief description of the awards; the value of the awards and the total amounts paid; the timeline or timeframe of the contracts; and the desired or completed output. [10130/23]
Amharc ar fhreagraI propose to take Questions Nos. 229 and 230 together.
The ‘National Public Procurement Policy Framework’ issued by the Office of Government Procurement (OGP) in November 2019, sets out the procurement procedures to be followed by government departments and state bodies in accordance with EU rules and national guidelines.
In addition, my Department has its own internal policy and guidance documents to assist staff to comply with all procurement regulations.
Moreover, in compliance with ‘Department of Finance Circular 40/02’, my Department returns an annual report to the Comptroller and Auditor General (C&AG), in respect of contracts valued €25,000 or more in aggregate (exclusive of VAT) that were undertaken by this Department without a competitive process.
No awards have been made to Microsoft by my Department in the years 2018 to 2022 inclusive. In general, Microsoft products are purchased from Microsoft resellers and are not purchased directly from Microsoft.
I have set out below details of the contracts awarded by my Department to the companies named by the Deputy. All of these contracts were awarded competitively.
|
Company |
Description of service/contract/outcome |
Date Awarded - contract Ended |
Value of Contracts |
Competitive |
Cost |
|
PwC |
Provision of the Appointment of an assessor pursuant to the Anglo Irish Bank Corporation Act 2009 |
November 2018 – November 2020 |
€500,000 – €750,000 |
Y |
€1,050,000No cost to the Department of Finance. This was paid by the National Treasury Management Agency (NTMA) and was ultimately recouped by them from the Special Liquidation of Irish Banking Resolution Corporation |
|
KPMG |
Home Building Finance Ireland (HBFI)- Market Economy Operator Principle (MEOP) benchmarking |
April 2018 – October 2018 |
€30,000 – €50,000 |
Y |
Fixed fee - €40,000 plus VAT |
|
KPMG |
Assessing the appropriate level of interest to be paid by HBFI to Ireland Strategic Investment Fund (ISIF) that is market conforming and complies with the MEOP |
January 2020 – July 2020 |
Fixed fee €20,000 + VAT |
Y |
€ 20,000 + VAT |
|
KPMG |
Report on the drivers of the cost and availability of finance for residential development |
March 2022 –September 2022 |
Fixed fee €80,000 ex VAT |
Y |
€80,000 ex VAT |
|
KPMG |
HBFI MEOP/ISIF Rate Report |
November 2022 - ongoing |
€30,000 + VAT |
Y |
€30,000 + VAT |
|
KPMG |
HBFI Benchmarking Advice (MEOP) |
August 2021 – February 2022 |
€30,000 + VAT |
Y |
€30,000 + VAT |
|
Deloitte |
Provision of International Comparisons’ of banking sectors across markets |
July 2022-November 2022 |
Fixed fee- €96,000 + VAT |
Y |
€96,000 + VAT |
In relation to the bodies under the aegis of my Department, it was not possible for Central Bank of Ireland, Financial Services and Pensions Ombudsman, Home Building Finance Ireland, Irish Bank Resolution Corporation, National Asset Management Agency, National Treasury Management Agency, Strategic Banking Corporation of Ireland, the Office of the Controller & Auditor General, the Office of the Revenue Commissioners and the Tax Appeals Commission to provide the information sought in the time available and, therefore, I will make arrangements to provide the information in line with Standing Orders.
Details of the contracts awarded by the remaining bodies are set out in the attached table.
|
Body under the aegis of the Department of Finance |
Company |
Description of service/contract/outcome |
Date Awarded - contract Ended |
Value of contracts |
Competitive |
Cost |
|
Credit Review Office |
EY |
Internal Audit Services |
2020-2021 |
€3,625 ex VAT |
N |
€4,459 incl. VAT |
|
Deloitte |
Internal Audit Services |
2021-2022 |
€4,000 ex VAT |
N |
€4,920 incl. VAT |
|
|
Deloitte |
Internal Audit Services |
2022-2023 |
€4,000 ex VAT |
N |
€4,920 incl. VAT |
|
|
Microsoft |
Licence charges for software applications procured directly from MS |
2019 – 2022 |
€4,092 ex VAT |
N |
€4,092 ex VAT |
|
|
Investor Compensation Company |
Deloitte |
Provision of a secondee to support ICCL processing and paying certified compensation claims to investors that suffered losses arising from the failure of Custom House Capital Limited (in liquidation) |
13 weeks with option to extend. Provision of services ceased before end October 2022. |
€21,000 (ex VAT)* *Initial contract value |
N |
€34,192 (ex VAT)^ ^Contract was extended due to volume and complexity of issues with various claims. |
231. Deputy Seán Canney asked the Minister for Finance if he will support an urgent matter for a person (details supplied). [10151/23]
Amharc ar fhreagraAt the outset, I wish to acknowledge the difficult position that Ms. Gath faces in relation to her tax bill as a result of importing an adapted vehicle into the State from the UK.
The Deputy should note that I will be meeting Ms. Gath on Wednesday 1st March to discuss her concerns.
As background you should be aware of the following. The Disabled Drivers and Disabled Passengers Scheme is designed to cater for a wide range of scenarios and allows for relief of up to €10,000 for adaptations, €16,000 for specific adaptations, and €22,000 for extensive adaptations. It is my Department’s understanding that this generally covers the needs of most of those who are eligible for the scheme.
These reliefs apply to Vehicle Registration Tax (VRT) and VAT on the purchase and adaptation of a car, whether new, second hand or imported. Revenue has indicated that Ms. Gath was approved for the scheme for extensive adaptations which carries a maximum upper limit of €22,000. They also confirmed that Ms. Gath had an exemption of €22,000 applied against VRT liability. This left a VRT balance due of €1,643. However, they also indicated that there was VAT due on the vehicle of €21,436, meaning that there is €23,372 in tax outstanding to the Revenue Commissioners.
It has always been a requirement that VAT is payable on the importation of new cars into the country, even prior to Brexit. The system operates in such a way that generally the purchase of the car in the UK is zero rated for VAT , and the VAT payment is made on the import into this country.
Unfortunately, whilst appreciating the difficulties that this VAT charge places upon Ms. Gath, I am not in a position under the current legislation to waive the payment of this sum, as it could create a precedent for the treatment of VAT on the import of new vehicles generally from the UK. This position is reinforced by the fact that VAT is a tax underpinned by EU legislation, and any waiver could lead to action being taken against Ireland by the EU Commission.
As indicated above, I propose discussing this matter with Ms. Gath on 1 March.
232. Deputy Ivana Bacik asked the Minister for Finance his views on the eligibility of international students studying and paying rent in Ireland for the rental tax credit; his further views on the eligibility of those on Stamp 2 visas, in particular; and if he will make a statement on the matter. [10192/23]
Amharc ar fhreagraFinance Act 2022 introduced the Rent Tax Credit, which is provided for in s. 473B of the Taxes Consolidation Act 1997. This is an income tax credit of up to €500 per year (or up to €1,000 for jointly assessed couples) which may be claimed in respect of qualifying rent paid in 2022 and subsequent years to end-2025.
It is a general principle that in order to avail of income tax reliefs a person must pay income tax. The amount of Rent Tax Credit you can claim will depend on the amount of rent you pay and the amount of income tax you pay. In the case of a single person, the amount of tax that must be paid to fully avail of the Rent Tax Credit is €3,900 in 2022 and €4,050 in 2023. The Rent Tax credit is a non-refundable tax credit. An international student / an individual on a Stamp 2 visa who pays rent in Ireland will be entitled to claim the Rent Tax Credit if they pay income tax in Ireland and satisfy the conditions which must be met in order for a claimant to qualify for the credit.
Full details of how to claim the tax credit and the conditions that apply are set out in the relevant Tax and Duty Manual (Part 15-01-11A) available on the Revenue website at the following link: www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/land-and-property/rent-credit/index.aspx.
233. Deputy Fergus O'Dowd asked the Minister for Finance further to Parliamentary Question No. 233 of 21 February 2023, if he will engage with the Revenue Commissioners to see if the 17-day timeline referred to (details supplied) can be reviewed given the current economic climate and difficulty businesses are facing at present with energy and cash flow issues; and if he will make a statement on the matter. [10212/23]
Amharc ar fhreagraRevenue’s primary function is to ensure that all taxpayers and businesses meet their tax obligations in a timely manner. Any delay in the collection of tax impacts on the level and timeliness of the financial resources available to the Exchequer. Accordingly, Revenue has a strong focus on making sure that everyone complies with their responsibilities to file and pay the right amount of tax on time.
I am advised by Revenue that the timeline indicated by the Deputy is a ‘worst case scenario’ where there is absolutely no response or engagement from the taxpayer or the taxpayer’s agent. Where a taxpayer or agent responds to the payment request or to the final demand, additional time, with a hold on enforcement action, will be allowed once there is meaningful engagement and an effort made to address the payment issue. Revenue’s clear preference is to engage with taxpayers and, if they are experiencing tax payment difficulties, to agree a mutually acceptable phased payment arrangement (PPA). Revenue only refers outstanding tax liabilities to its enforcement agents, including Sheriffs, as a last resort. Before any such action is taken, every effort is made to engage with the taxpayer to resolve the situation and Revenue has a strong track record of success in this regard.
I am assured that Revenue is mindful of the challenges businesses are experiencing in the current economic climate and may extend greater flexibility when negotiating the terms of a PPA with a business that has temporary cash flow difficulties. To assist customers, Revenue has made available an online phased payment facility through the Revenue Online Service (ROS). This facility affords businesses considerable flexibility to self-manage their tax payment schedule in line with their operating needs or temporary cash-flow challenges, including reduced down payments, longer repayment periods and the option to take a payment break.
As regards the Deputy’s reference to difficulties businesses are facing due to energy issues, I would like to draw attention to the Temporary Business Energy Support Scheme (TBESS) which was introduced to support qualifying businesses with increases in their electricity or natural gas (energy) costs. The scheme provides for a cash payment to qualifying businesses and an extension of the scheme, together with relaxed eligibility conditions, has been announced. These proposed changes should see additional businesses qualifying for the scheme and benefit from an increased payment for the extended claim periods.
234. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 110 of 22 February 2023, if the introduction of provisions to require reimbursement from payment service providers to victims of authorised push payment fraud domestically would contravene the revised Payment Service Directive (2015/2366/EU)(PSD2). [10223/23]
Amharc ar fhreagraThe revised Payment Service Directive (2015/2366/EU) (PSD2) is a maximum harmonisation directive and insofar as the Directive contains harmonised provisions, Member States shall not maintain or introduce provisions other than those laid down in this Directive. PSD2 provides the customer with recourse for unauthorised transactions. However, it does not directly provide recourse for the customer in the case of authorised push payment fraud.
The European Commission are currently undertaking a review of PSD2, which is expected to cover a wide variety of areas related to the Directive. As part of the review fraud prevention mechanisms, strong customer authentication rules and their impact on fraud rates are being assessed, particularly authorised push payment fraud where fraudsters use social engineering scams (i.e. phishing) in combination with more sophisticated online attacks. Transparency requirements and rules on single payment transactions and framework contracts are also being reviewed in light of market developments including the rules related to rights and obligations, such as the right of refunds.
Officials from my Department have been engaging with the Commission’s review on areas of Irish interest. The outcome of the review will enable the Commission to decide whether EU coordinated action and/or policy measures are warranted. It is likely that when the review is complete the Commission will bring forward a proposal for a new Directive (PSD3).
235. Deputy Róisín Shortall asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if his attention has been drawn to a circular from an organisation (details supplied) which outlines that clerical and executive officer grade civil servants assigned to An Garda Síochána have serious concerns related to a possible change in their existing terms and conditions as part of the Policing, Security and Community Safety Bill; his views on same; the rationale for a change in the status of these workers from civil servants to public servants; and if he will make a statement on the matter. [10370/23]
Amharc ar fhreagra242. Deputy Catherine Murphy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if his attention and or that of his officials has been drawn to an industrial relations issue (details supplied); and the steps that have taken in respect of same. [9629/23]
Amharc ar fhreagraI propose to take Questions Nos. 235 and 242 together.
The matter referred to by the Deputies relates to the civil service status of staff serving in An Garda Síochána in the context of the Policing, Security and Community Safety Bill being advanced by the Minister for Justice. Officials in the Department of Justice are engaging with my officials on the issues in question.
236. Deputy Róisín Shortall asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will outline the way in which an employment status of civil servant is reclassified to that of public servant; if TUPE is applicable in such a situation; and if he will make a statement on the matter. [10371/23]
Amharc ar fhreagra241. Deputy Catherine Murphy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will outline the way in which the employment status of a civil servant can be reclassified to a public servant; if transfer of undertakings (protection of employment) regulations are applicable; and if he has to sanction the reclassification [9628/23]
Amharc ar fhreagraI propose to take Questions Nos. 236 and 241 together.
I will answer PQs 9628 and 10371 together, as they refer to the same matter.
As the terms and conditions applying to any given cohort of civil or public servants can vary for a number of reasons, the impact of changes to the classification of civil servants to public servants are assessed on a case by case basis. Typically, such changes are addressed within the primary legislation that establishes the relevant organisation. Consequently such issues are a matter for the relevant Department in the first instance, involving engagement with my Department as appropriate.
As I understand the Deputy is referring to civilian civil servants in An Garda Síochána and the implications of the Policing, Security and Community Safety Bill, I would note that the Bill is currently at 2nd Stage in the Dáil and, as such, I am not in a position to comment further.
