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Gnáthamharc

Tuesday, 13 Jun 2023

Written Answers Nos. 382-401

Tax Code

Ceisteanna (383)

Niall Collins

Ceist:

383. Deputy Niall Collins asked the Minister for Finance if he will provide an update in relation to the residential development stamp duty refund scheme (details supplied); and if he will make a statement on the matter. [28006/23]

Amharc ar fhreagra

Freagraí scríofa

Stamp duty is a tax on certain instruments (written documents), and it is chargeable on instruments that transfer land and buildings situated in Ireland. Such instruments are usually called ‘Deeds of Transfer’ or ‘Deeds of Conveyance’.

Stamp duty is also chargeable on the following instruments:

• written leases of land and buildings situated in Ireland

• instruments that transfer shares or stocks of Irish companies (Stock Transfer forms)

• instruments that transfer property as a gift

• certain written agreements or contracts to transfer property

• certain written agreements to lease

• instruments that relate to Irish property or something done or to be done in Ireland, regardless of where they are executed.

A range of other stamp duties are also charged, though these do not impact on the acquisition of land or buildings.

The current rate of stamp duty on residential property is 1% on first €1 million of consideration and 2% on any excess. The current rate of stamp duty on the acquisition of on non-residential property is 7.5% on the full consideration.

A refund scheme is available where non-residential land is bought and the 7.5% rate of stamp duty paid, and within a stipulated timeframe, and also subject to a number of other conditions, is subsequently developed for residential purposes. This can result in the net stamp duty paid on such property being 2% following a refund.

To ensure the efficient use of sites for residential development, one of the conditions of the scheme is that a certain proportion of a site must be developed for housing in order to avail of a refund. There are two alternative tests to be satisfied in this respect. Either at least 75 per cent of the area of a site must be occupied by housing or the gross floor space of the housing units constructed must account for at least 75 per cent of the area of a site. The 75 per cent gross floor space test is aimed at apartment development.

It is accepted that many developers will wish to develop land in phases, such that each one is subject to its own commencement notice. A refund claim may be made in respect of each phase as it is developed. Construction must actually commence on a particular phase before a refund can be claimed in respect of that phase. A claim cannot be made in relation to a particular phase where 75 per cent of that phase will not be residential property when completed. However, where the ’75 per cent test’ will not be satisfied in relation to a phase or phases of a development but will be satisfied in respect of the entire development, there is the option of deferring the refund claim until construction commences on the final phase of the entire development.

This is a targeted relief designed to encourage high density development in centrally located areas. The 75% condition was included in the scheme in order to help ensure it achieved its primary goal of encouraging the construction of modern, high-density housing in inner and outer urban settings where “brownfield” sites might otherwise be deemed uneconomical to develop owing to the 7.5% stamp duty rate that would normally apply on such property.

The refund scheme was extended in Section 67 of Finance Act 2022 for a further 3 years, so that it is now available in respect of operations commenced by 31 December 2025.

Universal Social Charge

Ceisteanna (384)

Rose Conway-Walsh

Ceist:

384. Deputy Rose Conway-Walsh asked the Minister for Finance if medical card recipients are required to apply for the reduced USC, or if the reduction is applied automatically; the total number of medical card recipients getting a reduced USC rate; and if he will make a statement on the matter. [28052/23]

Amharc ar fhreagra

Freagraí scríofa

The position is that individuals who hold a full medical card with total income of €60,000 per annum or less benefit from reduced rates of USC. To qualify for the reduced USC rates the individual does not need to hold the medical card for the full year, the reduced rates apply once the individual holds a full medical card for any period during the year. The reduced rates of USC that apply for 2023 are 0.5 per cent on the first €12,012 of income and 2 per cent on the balance. Taxpayers that can avail of this concession are not subject to the 4.5 per cent USC rate of charge, as would be the case for all other taxpayers.

It is important to point out that the concession for medical card holders was never intended to be a permanent feature of the USC. Instead, it was planned to phase in the full USC charge for medical card holders via a transitional approach. This concession for medical card holders has been extended on a number of occasions, most recently in Budget 2023, with an extension of the concession until 31 December 2023. In advance of Budget 2023, my Department carried out a review of this concessional treatment having regard to the Department’s Tax Expenditure Guidelines and the resultant report is available at the following link: www.gov.ie/pdf/?file=https://assets.gov.ie/236747/7cf040e6-c9f4-4f06-8190-8637dc435a12.pdf#page=null

I am advised by Revenue that the estimated number of individuals in 2020 who availed of the reduced rates of USC for individuals who earn €60,000 or less and are full medical card holders is approximately 108,000. Data for later years will be available once tax returns for those years are filed and processed and available for analysis. I am further advised that Revenue are provided with data from the HSE identifying the taxpayers who are in receipt of a medical card and automatically apply the reduced rate to eligible persons.

Question No. 385 answered with Question No. 379.

Tax Exemptions

Ceisteanna (386)

Michael Healy-Rae

Ceist:

386. Deputy Michael Healy-Rae asked the Minister for Finance his views on whether it is time that the Government takes a serious look at the €330,000 exemption for children who have an inheritance left to them, given the ever-increasing values in property, and so on (details supplied); and if he will make a statement on the matter. [28070/23]

Amharc ar fhreagra

Freagraí scríofa

As the Deputy may be aware, for Capital Acquisitions Tax (CAT) purposes, the relationship between the person giving a gift or inheritance (i.e. the disponer) and the person who receives it (i.e. the beneficiary) determines the maximum amount, known as the “Group threshold”, below which CAT does not arise.

The Group A threshold (currently €335,000) applies, inter alia, where the beneficiary is a child (including adopted child, stepchild and certain foster children) of the disponer. The Group B threshold (currently €32,500) applies where the beneficiary is a brother, sister, nephew, niece or lineal ancestor or lineal descendant such as a grandchild of the disponer. The Group C threshold (currently €16,250) applies in all other cases.

Any prior gift or inheritance received by a beneficiary since 5 December 1991 from within the same Group threshold is aggregated for the purposes of determining whether any tax is payable on a benefit. Where a person receives gifts or inheritances that are in excess of his or her relevant tax-free threshold, CAT at a rate of 33% applies on the excess benefit.

It is also worth noting that where a person leaves the family home to his or her next of kin, the beneficiary may be in a position to avail of the dwelling house exemption. To qualify for the exemption, the inherited property must have been the deceased person’s principal private residence at the date of death. This requirement is relaxed in situations where the deceased person left the property before the date of death due to ill health; for example, to live in a nursing home. The beneficiary must also have lived in the house for 3 years prior to the date of the inheritance and must continue to live in the house for 6 years after that date. In addition, the beneficiary must not have a beneficial interest in any other residential property. Detailed guidance on the dwelling house exemption is available on the Revenue website at: www.revenue.ie/en/tax-professionals/tdm/capital-acquisitions-tax/cat-part24.pdf.

In Budget 2019, the Group A threshold which applies primarily to gifts and inheritances from parents to their children was increased from €310,000 to €320,000 and again to €335,000 in Budget 2020. This increase was in response to concerns about the potential tax burden in particular on the inheritance of the family home.

The options available for providing increases to CAT thresholds are considered in the context of available resources as part of the annual budgetary process and like all matters need to be balanced against competing demands. Recent Revenue estimates indicate that the cost of increasing the Group A threshold to €400,000, would be €47m.

Departmental Data

Ceisteanna (387)

Catherine Murphy

Ceist:

387. Deputy Catherine Murphy asked the Minister for Finance the number of staff seconded to his Department from a company (details supplied) in the past ten years to date; the title and/or role they filled; and the duration of same. [28177/23]

Amharc ar fhreagra

Freagraí scríofa

I wish to advise the Deputy that there have been four seconded PWC staff to my Department over the last 10 years. The staff concerned provided specialist advice in a number of Divisions.

Details on the role, Division and duration of each secondment are provided in the table below:

Role

Division

Duration

Specialist

Economic Division

1 Year

Specialist

Fiscal Division

8 Months

Specialist

Tax Division

1 Year 1 Month

Specialist

Financial Services Division

10 Months

Departmental Data

Ceisteanna (388)

Catherine Murphy

Ceist:

388. Deputy Catherine Murphy asked the Minister for Finance the number of instances in which his Department availed of services and or consultancy and or advices from a company (details supplied) in the past ten years to date; the costs of same; the number of contracts between the company and his Department; and the duration and costs of same. [28196/23]

Amharc ar fhreagra

Freagraí scríofa

Since 2013, my Department has engaged the services of the named company on the following occasions:

In 2015, my Department contracted the company to provide professional services to support the Money Laundering and Terrorist Financing National Risk Assessment. The contract lasted for 18 months and the cost was €73,031.

In 2018, my Department contracted the company to provide services for the provision of the appointment of an assessor pursuant to the Anglo Irish Bank Corporation Act 2009. The contract lasted for 2 years and the cost was €1,050,000. There was no cost to the Department of Finance as 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.

In 2018, the Public Appointments Service were paid €30,750 relating to a competition for the appointment of members to the Central Bank Commission for 2018 on behalf of my Department. This payment was in relation to costs the Public Appointments Service incurred engaging the named company in relation to this work.

Finally, the Department has also received seconded staff from the named company on a number of occasions during the last 10 years. In this regard, the Economic Division had a secondee between September 2012 and September 2013, the Financial Services Division had a secondee between August 2012 and June 2013, and the Tax Division had a secondee between April 2014 and May 2015. There was no cost to the Department from the above arrangements. There was one secondment where there was a cost to the Department. This related to a secondment to the Department's Fiscal Stability Section between October 2012 and June 2013, the cost of which was €78,535 in the relevant period.

Tax Code

Ceisteanna (389)

Jennifer Murnane O'Connor

Ceist:

389. Deputy Jennifer Murnane O'Connor asked the Minister for Finance if he will confirm whether or not active farmland is excluded from RZLT; and if he will make a statement on the matter. [28397/23]

Amharc ar fhreagra

Freagraí scríofa

Finance Act 2021 introduced Part, 22A Residential Zoned Land Tax (RZLT), into the Taxes Consolidation Act 1997. The RZLT is designed to prompt residential development by landowners, including farmers, of land that is zoned for residential or mixed-use (including residential) purposes and that is serviced.

RZLT is an annual tax, calculated at a rate of 3% of the market value of the land within its scope. The tax will be due and payable from 2024 onwards in respect of land which fell within the scope of the tax on or before 1 January 2022. Where land is zoned or serviced after 1 January 2022, the tax will be first due in the third year after the year in which it comes within scope.

It is important to note that their is no automatic exemption for actively farmed land from the scope of RZLT if it meets the criteria for inclusion. To come within the scope of RZLT, farmland must be both zoned for residential use and serviced. Farmland that is zoned for residential use, but which is not currently serviced, is not within the scope of the tax and will only come within the scope of the tax should the land become serviced at some point in the future.

Land will be considered to be serviced for the purposes of the tax where it is reasonable to consider that the land has access to, or may be connected to, public infrastructure and facilities, including roads and footpaths, public lighting, foul sewer drainage, surface water drainage and water supply, necessary for dwellings to be developed on the land and with sufficient service capacity available for such development.

Agricultural land which is zoned solely or primarily for residential use meets the criteria set out within the legislation and therefore falls within the scope of the tax. Such zonings are considered to reflect the housing need set out within the core strategy for the relevant local authority area and landowners within such zonings may fall within the scope of the tax, in the interests of ensuring an appropriate supply of housing on zoned lands.

A draft RZLT map was published by local authorities on 1 November 2022. The purpose of the draft map was to allow landowners, including farmers, to see if their land is within the scope of the tax. If a landowner sees that their land is included on the draft map and believes that it should not be, they had the opportunity to make a submission to the local authority by 1 January 2023 seeking to have the map updated and their land removed from the map, or they could have sought to have their land rezoned.

Local authorities considered the submissions received and made written determinations on whether the land should stay on the map or be removed from it. If the landowner disagreed with the determination they had the opportunity to appeal to An Bord Pleanála.

If a landowner requested a rezoning of their land, the local authority would consider the request and, if appropriate, they would commence a variation procedure to alter the zoning of the land. This variation procedure, and the local authority’s decision on whether or not to commence one, is part of the normal zoning process. Decisions in relation to zoning requests, including whether land should be designated agricultural, are solely at the discretion of local authorities.

Officials in the Department of Finance and Department of Housing, Local Government and Heritage continue to engage with industry representatives, including those from the agricultural industry, with regard to consideration of their concerns about the residential zoned land tax.

Furthermore, Finance Bill 2022 introduced an exemption for land that is within the scope of the tax but is subject to a contract that precludes the landowner from developing it. For the exemption to apply, the contract must have been entered into prior to 1 January 2022, i.e., prior to the introduction of RZLT. For example, where a farmer leased land prior to 1 January 2022 and the requisite conditions are met, the farmer may claim an exemption from the tax for the period of the lease.

Revenue Commissioners

Ceisteanna (390)

Alan Kelly

Ceist:

390. Deputy Alan Kelly asked the Minister for Finance the number of compliance interventions made by the large cases high-wealth individuals division of Revenue Commissioners; and the money recouped as a result of these interventions in 2022. [28441/23]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revenue that its Large Cases - High Wealth Individuals Division (LC-HWID) has responsibility for the following business areas:

• Management of the tax affairs of High Wealth Individuals,

• Approval and administration of certain pension schemes, and

• Identification of and challenge to tax avoidance transactions.

The details requested by the Deputy are set out in the following Table for the range of compliance interventions undertaken by LC-HWID for 2022. The Deputy may wish to note that a compliance intervention may not be initiated and closed in the same year.

Table: Compliance interventions Initiated and closed by LC-HWID and yield*

Year

Initiated

Closed

Yield

2022

264

459

€37.6m

* Yield includes tax, interest, penalties and also the tax value of losses restricted.

Fiscal Policy

Ceisteanna (391)

Michael Lowry

Ceist:

391. Deputy Michael Lowry asked the Minister for Finance the Government's plans and policies for economic growth and fiscal stability; if he can explain the strategies being pursued to attract foreign investment, support small businesses, and create long-term job opportunities; if he will provide details on any recent tax reforms or incentives aimed at promoting economic development and addressing income inequality; and if he will make a statement on the matter. [28546/23]

Amharc ar fhreagra

Freagraí scríofa

Promoting investment and jobs in Ireland is a key part of the Government’s overall strategy. As the Deputy will be aware, the economic policy unit in the Department of An Taoiseach supports the Government, in delivering sustainable and balanced economic growth and advancing the Government’s economic priorities. The unit assists the delivery of the Government’s economic commitments as outlined in the programme for Government, and provides advice on a broad range of economic policy areas and issues. It also assists the work of the Cabinet committee on the economy and investment, which is chaired by the Tánaiste, and several related senior official groups.

This Government has adopted a medium-term budgetary strategy based on keeping public expenditure growth in line with the trend growth rate of the economy. This ensures counter-cyclical fiscal policy, which provides a stimulus in a downturn, while acting to dampen the economic cycle in a boom; ultimately ensuring fiscal stability. Keeping core spending growth in line with trend growth will help ensure that expenditure policy is de-coupled from windfall tax revenue, in particular, ‘windfall’ corporation tax receipts.

The Government’s White Paper on Enterprise, published late last year, sets out Ireland’s enterprise policy for the next decade reaffirming our commitment to FDI as a core pillar of our enterprise policy with an emphasis on digital and green, with sustainability, innovation and productivity at its heart. The implementation of the White Paper will build on the strong foundations already in place and ensure businesses in Ireland are well positioned to seize opportunities to grow and succeed.

In terms of supporting small business, their vital importance to our economy is reflected in our Programme for Government commitments. In relation to tax measures, my Department has been proactive in supporting small business by introducing and expanding a number of taxation measures which help small businesses access investment, scale-up and expand. Measures include the section 486C relief for certain start-up companies; the Employment Investment Incentive (EII); the Key Employee Engagement Programme (KEEP); the Start-Up Relief for Entrepreneurs (SURE); and the Start-Up Capital Investment (SCI).

These measures seek to encourage start-up companies in Ireland, provide a platform for investment, and facilitate engagement and retention of key staff, thereby creating additional employment and economic activity in the State. These tax incentives are actively monitored and have undergone significant change in recent years following feedback from stakeholders in particular the SME community.

Notwithstanding the number of tax incentives and supports available to small business, I am committed to continuing to keep the current suite of enterprise tax measures under review to ensure that they are working properly, and fulfilling their potential for our economy.

The Government takes action against inequality through the broader tax and welfare system. In fact, Ireland has one of the most progressive systems of taxes and social transfers of any EU or OECD country, which contributes to the redistribution of income and to the reduction of income inequality.

My Department monitors income inequality, particularly in the context of the distributional impact of tax and social welfare measures introduced as part of the annual Budget.

Finally, the broad economic and fiscal parameters for the Budget in the autumn will be presented in the Summer Economic Statement. It is within this context and the overall macro-fiscal position that budgetary options, including those relating to tax, will be considered. Government will set out its strategy for Budget 2024 in this Statement, which will be published over the coming period.

Data Protection

Ceisteanna (392)

Peadar Tóibín

Ceist:

392. Deputy Peadar Tóibín asked the Minister for Finance the security protections in place for remote workers within civil and public service organisations to safeguard against personal information of members of the public in audio, text and electronic form being inadvertently exposed to unauthorised third parties within the remote setting; if he can provide a copy of the remote working best practice guidelines for civil and public service workers; and if he will make a statement on the matter. [28637/23]

Amharc ar fhreagra

Freagraí scríofa

I wish to inform the Deputy that remote working in my Department is governed by the same organisation policies and procedures that apply to staff working in the office environment. This includes policies in respect of Data Protection, IT Security, Confidentiality, and Standards of Behaviour. There are a range of policies and protocols in place to safeguard against unauthorised exposure of personal data in any form.

The Blended Working Policy Framework for Civil Service Organisations sets out key guidance in relation to Blended working (defined as a combination of working from the employer’s work premises and working remotely) for every Government Department. My own Department’s Policy has been developed to reflect the parameters and guidance of this Framework.

Please see attached:

• ‘Blended Working Policy Framework for the Civil Service Organisations’. See Appendix J - Security, Confidentiality, Secrecy and Standards of Behaviour.

• 'The Department of Finance’s Blended Working Policy’ – Framework Principles. See Section 3.”

As in my Department, remote working in the bodies under the aegis of my Department is governed by the same organisation policies and procedures that apply to staff working in the office environment, including policies in respect of Data Protection, IT Security, Confidentiality, and Standards of Behaviour.

The blended working policies in place in a number of the bodies have been developed in line with the Blended Working Policy Framework for Civil Service Organisations as set out above in relation to my Department. These bodies are the Office of the Comptroller and Auditor General, the Office of the Revenue Commissioners, the Central Bank of Ireland, the Investor Compensation Company DAC, the Tax Appeals Commission, the Irish Fiscal Advisory Council and the Financial Services and Pensions Ombudsman.

Remote working by staff of the National Treasury Management Agency (NTMA) is governed by the NTMA Hybrid Working Technology Policy. Technical controls are in place for technological solutions implemented by the NTMA to maintain the level of confidentiality, data integrity and systems availability necessary to support the business and hybrid working. The NTMA enables employees to access a range of corporate services remotely from a variety of devices. Additional controls, procedures and requirements may be in place where data or a process is deemed high-risk by the business. The NTMA provides business and support services and systems

Home Building Finance Ireland (HBFI), the Strategic Banking Corporation of Ireland (SBCI) and the National Asset Management Agency (NAMA) are also under the remit of my Department. As staff are assigned to these bodies by the NTMA, HR policies in place in the NTMA are directly applicable to those organisations.

The Irish Financial Services Appeals Tribunal (IFSAT) has no employees, the risk of personal data being inadvertently exposed to unauthorised third parties within the remote setting arises only to a limited extent. The Acting Chair, the Registrar and the Tribunal Members, when working remotely, all operate within the parameters of existing best practices in respect of Data Protection, IT Security, Confidentiality, and Standards of Behaviour. IFSAT does not have its own remote working best practice guidelines but takes guidance from my Department’s Blended Working Policy – Framework Principles.

The business services of the Credit Review Office are provided by Enterprise Ireland and operates under Enterprise Ireland’s security protections and remote working practices.

The Credit Union Advisory Committee and the Credit Union Restructuring Board do not have remote working policies in place. The Credit Union Advisory Committee is an advisory committee set up to advise the Minister for Finance in relation to credit union matters. It meets on a monthly basis in my Department, with Department officials providing a secretariat function. The Credit Union Restructuring Board concluded its restructuring work on 31 March 2017. It was operationally wound down on 31 July 2017 and is awaiting final dissolution.

Blended Working Policy June 2022

Blended working policy for Civil Service

An Garda Síochána

Ceisteanna (393, 404)

Sorca Clarke

Ceist:

393. Deputy Sorca Clarke asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the number of disused Garda stations in counties Longford and Westmeath. [27452/23]

Amharc ar fhreagra

Sorca Clarke

Ceist:

404. Deputy Sorca Clarke asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will provide an update on the disposal of disused Garda stations in counties Longford and Westmeath; and if he will make a statement on the matter. [27453/23]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 393 and 404 together.

I am advised by the Commissioners of Public Works that, during 2012 and 2013, 139 Garda stations were closed as part of An Garda Síochána’s rationalisation programme. The table below outlines the Garda stations in counties Longford and Westmeath that were closed as part of this programme and the current status of each.

-

County

Property

Current Status

1.

Longford

Former Garda Station, Ardagh

Being prepared for disposal by public auction - 2023

2.

Longford

Former Garda Station, Ballinalee

Being prepared for disposal by public auction - 2024, subject to resolution of title issues

3.

Longford

Former Garda Station, Newtowncashel

Sold by public auction - 24/04/2014

4.

Westmeath

Former Garda Station, Ballinahowan

Sold by private treaty - 22/01/2016

5.

Westmeath

Former Garda Station, Castletown Geoghegan

Sold by private treaty - 28/01/2022

6.

Westmeath

Former Garda Station, Rathowen

Sold by private treaty - 25/06/2015

The Office of Public Works (OPW), like other State bodies, is obliged to follow central Government policies on the disposal of surplus properties. The arrangements involved are set out in the following Department of Public Expenditure and Reform (DPER) Circulars:

• Circular 11/2015: Protocols for the Transfer and Sharing of State Property Assets

• Circular 17/2016: Policy for Property Acquisition and for Disposal of Surplus Property

As a matter of policy, no property or site is disposed of until there is absolute certainty that there is no alternative State use for that property.

The OPW’s policy with regard to non-operational (vacant) State property is to:

1. Identify if the property is required/suitable for alternative State use by either Government Departments or the wider public sector.

2. If there is no other State use identified for a property, the OPW will then consider disposing of the property on the open market if and when conditions prevail, in order to generate revenue for the Exchequer.

3. If no State requirement is identified or if a decision is taken not to dispose of a particular property, the OPW may consider community involvement (subject to a detailed written submission, which would indicate that the community/voluntary group has the means to insure, maintain and manage the property and that there are no ongoing costs for the Exchequer).

As no alternative State use has been identified for the former Garda stations at Ardagh and Ballinalee, both properties are currently being prepared for disposal on the open market, in line with the aforementioned policy.

Public Sector Pay

Ceisteanna (394)

Niall Collins

Ceist:

394. Deputy Niall Collins asked the Minister for Public Expenditure, National Development Plan Delivery and Reform when a person (details supplied) will receive their FEMPI pay restoration; and if he will make a statement on the matter. [28125/23]

Amharc ar fhreagra

Freagraí scríofa

I am informed by the National Shared Services Office which has responsibility for the payment of arrears in this case that.

Due to Data Protection the NSSO cannot comment publically on an individual’s personal pension entitlements. However, it can confirm that a full review of allowances has been completed and the planned schedule for making payments is as follows:

- Post FEMPI retirees Irish Prison Service pensions and allowance increases should be fully implemented by the end of June for the majority of cases.

- Pre FEMPI retirees are also being worked on with the intention that increases will be applied by end of June 2023.

The NSSO is doing everything possible to apply all relevant increases as quickly and effectively as possible.

Local Elections

Ceisteanna (395)

Eoin Ó Broin

Ceist:

395. Deputy Eoin Ó Broin asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the restrictions currently in place for civil servants and public servants contesting local government elections. [27061/23]

Amharc ar fhreagra

Freagraí scríofa

Reference: 27061/23 for written answer 12/06/23.

I would like to highlight the provisions of the Civil Service Code of Standards and Behaviour ('the Code') (part 2, sections 5.1 to 5.4 – ‘Civil Servants and Politics’) which states that:

Civil servants above clerical level cannot stand for local election. Civil servants in clerical grades and certain non-industrial civil servants are free to engage in politics and may stand for local election. Eligible civil servants are expected to apply to their Department/Office for permission to engage in politics and may, at the discretion of their Department/Office, have their application refused where any conflict of interest is identified.

The Code forms part of the terms of employment of all civil servants, who are expected to adhere to it at all times. The Code is available on prod-g2g-assets.s3.amazonaws.com/documents/Civil-Service-Code-of-Standards-and-Behaviour_1.pdf

Additionally, I would also like to highlight Section 9 of Circular 9/2009 ‘Civil Servants and Political Activity’ which makes reference to the specific restrictions imposed on civil servants engaging in political activity in Local Elections. The circular containing these restrictions is available on circulars.gov.ie/pdf/circular/finance/2009/09.pdf

National Development Plan

Ceisteanna (396)

Alan Kelly

Ceist:

396. Deputy Alan Kelly asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if there has been any changes/additions/deletions to the National Development Plan since its launch on 4 October 2021. [27082/23]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Public Expenditure, NDP Delivery, and Reform I am responsible for setting the overall capital allocations across Departments. Management and delivery of individual investment projects within the allocations agreed under the National Development Plan (NDP) is a key responsibility of every Department and Minister. Each Minister is responsible for deciding on the priority programmes and projects that will be delivered under their remit within the NDP and for setting out the timelines for delivery.

Over the lifetime of this NDP out to 2030, the government is investing €165 billion in new and upgraded infrastructure that will meet the needs of our growing population. This year alone over €12 billion will be invested from the Exchequer in vital infrastructure projects. The NDP includes agreed Exchequer allocations for each Department for a five year period (2021 to 2025) and the overall capital expenditure ceilings out to 2030. The capital expenditure ceilings take account of the overall capability of the construction sector to deliver on the NDP and of the appropriate share of national income being devoted to infrastructure. At 5% of GNI* at 2021 estimates, our NDP investment is well above the recent EU average of 3% of national income. This represents a solid pipeline of activity that will have a transformative impact on employment opportunities, economic development and regional growth to support our growing population through the provision of new homes, schools, roads and hospitals.

However, no-one is any doubt that the need to ensure timely project delivery must be part of the government’s focus to respond effectively to the pressing challenges of our time, particularly in areas like housing, health and climate. The renaming and reconstitution of my Department as the Department of Public Expenditure, NDP Delivery and Reform (DPENDR), to specifically include NDP Delivery, has brought about a greater emphasis and mandate for the delivery of the NDP. In light of this new role, a review of the support structures and levers available across Government to maximise delivery of projects was undertaken. As a result, a series of actions and reforms were identified as priorities to improve delivery of NDP projects, including reducing the administrative burden on Departments charged with infrastructure delivery. Earlier this year, I secured Government approval for six priority actions which are:

• Significant changes to reduce the administrative burden in delivering major capital projects, through measures to streamline the Public Spending Code (to become the Infrastructure Guidelines);

• I am now taking a direct role in overseeing delivery of the NDP through chairing the Project Ireland 2040 Delivery Board;

• Capacity reviews of departments and agencies with significant delivery programmes to be carried out, where appropriate, to ensure that adequate resources for project delivery are in place;

• Additional reforms to the Capital Works Management Framework, which sets out the contracts used for public capital projects;

• Direct reporting to Government on NDP delivery on a quarterly basis throughout 2023 and 2024 will now also take place and

• An independent evaluation of NDP priorities and capacity will be conducted over the coming months.

This package represents a fresh approach to securing delivery as part of my Department’s enhanced remit around the NDP.

In summary, there have been no changes to high-level priorities in the NDP since its publication in 2021. However, my focus on supporting and streamlining the delivery of NDP projects in a timely manner has been reinforced, while still ensuring value for money for the taxpayer. I am confident that the significant reforms that I have announced will boost the delivery of the critical infrastructure needed to support a growing economy and to secure higher living standards for those living here.

Departmental Staff

Ceisteanna (397)

Mattie McGrath

Ceist:

397. Deputy Mattie McGrath asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the reason the list for the filling of first secretary posts in the Department of Foreign Affairs is set to close in November 2023, six months shorter than the normal two years for which the list would be operational, March 2024; the number of candidates remaining on this list which was created in March 2022; the number remaining on the current list who came from the private sector [27188/23]

Amharc ar fhreagra

Freagraí scríofa

As the Deputy will be aware, the Public Appointments Service (PAS) is the primary recruiter for the civil service and establishes panels that individual civil service employers may access as vacancies fall to be filled.

PAS guidelines for the management of panels state that panels are typically active from 18 months to 2 years. In Interdepartmental circulars the last date of appointment from panels is 2 years from the advertised closing date. In the case of the Interdepartmental Competition for Promotion to First Secretary in the Department of Foreign Affairs (DPER Circular 22/2021) the relevant closing date was 18th November 2021. The is the same approach and timeframe that applied for the previous First Secretary competition in 2018 (Circular 17/2018).

There are currently 18 candidates remaining on the First Secretary panel, of which 8 are from the private sector. As with all competitions, it is important to note that qualification and placement on a panel is not a guarantee of appointment to a position. Candidates may contact PAS directly regarding their placement on the panel.

Public Procurement Contracts

Ceisteanna (398)

Ged Nash

Ceist:

398. Deputy Ged Nash asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will outline the steps his Department takes to ensure that consulting firms do not share confidential information in terms of policy development within his Department with other sections of their business in order to gain competitive advantage; and if he will make a statement on the matter. [27190/23]

Amharc ar fhreagra

Freagraí scríofa

The Office of Government Procurement (OGP) is part of my Department and its contracts and standardised template documents contain substantive provisions to address confidentiality and conflict of interest matters. These documents are available at the following link www.gov.ie/en/collection/8ced3-templates-goods-and-general-services/

The Tenderer’s statement constitutes acceptance of the Request For Tender conditions, the Contract Terms and Conditions and the Confidentiality Agreement. As per these conditions, Contractors are required to carry out a conflict of interest check and ensure that any conflicts arising in the course of the contract are raised with the Client. In such circumstances, the Client has grounds to terminate the contract immediately.

In line with the Department’s own internal procurement policy, these standardised templates are utilised by staff when procuring services over the EU Threshold and the provisions addressing confidentiality and conflict of interest are included, as appropriate, in tenders below the EU threshold.

Heritage Sites

Ceisteanna (399)

Thomas Gould

Ceist:

399. Deputy Thomas Gould asked the Minister for Public Expenditure, National Development Plan Delivery and Reform for an update on plans to reopen Barryscourt Castle, Cork. [27235/23]

Amharc ar fhreagra

Freagraí scríofa

Repointing and re-grouting are progressing well with the work undertaken by the Office of Public Works District Works Crew. It is anticipated these works will be complete by September 2023. In tandem, an Invitation to Tender for the Mechanical and Electrical upgrade works for the Castle has issued and it is hoped that OPW will be in a position to shortly award the contract to the successful tenderer.

OPW hopes to start on the development of appropriate interpretation for the site in the coming months and it is hoped, all going well, that Barryscourt Castle will re-open to the public by summer 2024.

An Garda Síochána

Ceisteanna (400)

John Lahart

Ceist:

400. Deputy John Lahart asked the Minister for Public Expenditure, National Development Plan Delivery and Reform his plans to upgrade Tallaght district Garda station, due to the age of the station; and if he will make a statement on the matter. [27323/23]

Amharc ar fhreagra

Freagraí scríofa

The Office of Public Works wish to advise that any plans to upgrade Tallaght Garda Station is an operational matter for An Garda Síochána to address.

Small and Medium Enterprises

Ceisteanna (401)

Seán Canney

Ceist:

401. Deputy Seán Canney asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will provide an update on a matter (details supplied). [27334/23]

Amharc ar fhreagra

Freagraí scríofa

The Government recognises the importance of the SME sector and continues to enhance the already substantial measures to support SMEs in accessing the public procurement market. My Department recently published Circular 05/2023: Initiatives to assist SMEs in Public Procurement, which replaced Circular 10/2014. The circular sets out a number of measures for contracting authorities to take to promote SME participation in public sector procurement including the advertising of all contracts for supplies and services with an estimated value of €50,000 (exclusive of VAT) and upwards on eTenders, the national tendering platform. To ensure maximum exposure to these tendering opportunities, any business with an interest in providing goods or services to the public sector is required to register their company information on eTenders, with relevant business alerts (known as Common Procurement Vocabulary codes).

The Office of Government Procurement (OGP) launched a new eTenders platform in May 2023. To assist suppliers with the registration process, the OGP has developed interactive walkthroughs and user manuals, which are available on www.etenders.gov.ie. A dedicated helpdesk has also been established to address any technical queries regarding the new eTenders. Further resources for suppliers, including a dedicated “Sell to Government” information page and informational videos, are available on the OGP website and YouTube channel.

The OGP has published the National Public Procurement Guidelines which provide a comprehensive interpretation of the public procurement regulations. The guidelines, while aimed primarily at public bodies, provide a useful means by which businesses, interested in doing business with public bodies, can familiarise themselves with the public procurement rules, processes and procedures.

Through its agencies Enterprise Ireland and the Network of Local Enterprise Offices, the Department of Enterprise, Trade and Employment (DETE) provide a range of tailored supports for enterprises of all sizes in Ireland. DETE has developed an online government guide, www.supportingSMEs.gov.ie, to help SMEs identify which of the numerous government supports they can avail of. SMEs can also read about the latest news affecting their businesses, find out about upcoming events that may relate to their business, and access guides on relevant topics including public procurement.

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