Written Answers Nos. 56-70
56. Deputy Brendan Griffin asked the Minister for Transport the up-to-date position regarding the N70 Milltown Relief Road project; the preferred route for the project; the up-to-date timeline for the completion of the project; and if he will make a statement on the matter. [41842/23]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the planning, design and construction of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned.
Noting the above position, I have referred your question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.
57. Deputy Brendan Griffin asked the Minister for Transport if funding will be provided for a bus shelter (details supplied) in County Kerry; and if he will make a statement on the matter. [41844/23]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has responsibility for the planning and development of public transport infrastructure, including the provision of bus stops and bus shelters.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.
58. Deputy Brendan Griffin asked the Minister for Transport if funding will be provided for a bus shelter in a town in County Kerry (details supplied); and if he will make a statement on the matter. [41845/23]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has responsibility for the planning and development of public transport infrastructure, including the provision of bus stops and bus shelters nationwide.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.
59. Deputy Jim O'Callaghan asked the Minister for Finance whether consideration can be given to altering the rent-a-room scheme so that if a person earns more than €14,000, they are not taxed on the entire amount of €14,000 but instead only on the excess; and if he will make a statement on the matter. [41735/23]
Amharc ar fhreagraThe Rent a Room scheme was introduced in Finance Act 2001 as an incentive to encourage individuals to let rooms in their principal private residence as residential accommodation in order to bring about an increase in the availability of rental accommodation. In accordance with section 216A of the Taxes Consolidation Act 1997, an individual who lets a room or rooms in her or his sole or main residence as residential accommodation may be exempt from income tax, PRSI and USC in respect of income from the letting where the aggregate of the gross rents and any sums for meals or other services supplied with the letting does not exceed the threshold for the year in question, which is €14,000 for 2023. Although the relief applies automatically, the amount of exempt rental income must be included in the individual’s tax return for the year in question.
The upper income threshold of €14,000 would allow an individual to receive income of up to €1,166.66 per month over a 12 month period under the scheme, without it giving rise to a tax liability.
The following table sets out data on the number of taxpayer units availing of the scheme, together with the Exchequer cost of the relief for the years 2016 - 2021 (the latest year for which data are available).
|
Year |
Exchequer Cost €m |
Number of taxpayer units |
|
2021 |
26.8 |
10,730 |
|
2020 |
20.7 |
9,310 |
|
2019 |
22.2 |
9,810 |
|
2018 |
19.7 |
9,240 |
|
2017 |
12.0 |
8,160 |
|
2016 |
9.3 |
7,350 |
While there was a reduction in the number of claimants in 2020, which may have been as a result of the COVID-19 pandemic, 2021 data indicated a return to the growth trend in numbers claiming the relief.
As the Deputy will appreciate, decisions regarding tax incentives and reliefs are normally made in the context of the annual Budget and Finance Bill process. Such decisions must have regard to the sound management of the public finances and my Department's Tax Expenditure Guidelines. These guidelines make clear that any policy proposal which involves tax expenditures should only occur in limited circumstances where there are demonstrable market failures, where a tax-based incentive is more efficient than a direct expenditure intervention.
Furthermore, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any matters that might be the subject of Budget decisions.
60. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of not proceeding with the legislated increase in excise duty on petrol and diesel to take effect on 31 October 2023, for 2023 and 2024, respectively, VAT inclusive. [41671/23]
Amharc ar fhreagraI am advised by Revenue that the estimated costs of not proceeding with the legislated increases in Mineral Oil Tax (MOT) rates for petrol and diesel, scheduled to take effect on 31 October 2023, in 2023 and 2024, are shown in the following table.
|
Year |
Fuel Type |
MOT €m |
VAT €m |
Total €m |
|
2023 |
Petrol |
5.2 |
1.2 |
6.3 |
|
2023 |
Diesel |
15.1 |
1.1 |
16.3 |
|
2024 |
Petrol |
62.5 |
14.4 |
76.8 |
|
2024 |
Diesel |
174.8 |
12.9 |
187.7 |
61. Deputy Michael Lowry asked the Minister for Finance if he will respond to a range of queries concerning the Budget Oversight Committee's recent recommendations (details supplied); and if he will make a statement on the matter. [41684/23]
Amharc ar fhreagraI am aware of Recommendations 7 and 8 as made by the Oireachtas Committee on Budgetary Oversight as part of its examination of the section 481 film tax credit.
In relation to Recommendation 7 regarding intellectual property rights and Recommendation 8 regarding compliance with relevant copyright legislation, I would note that copyright law falls within the remit of the Department of the Enterprise, Trade and Employment. Notwithstanding this, to gain an understanding of the issue, my officials have engaged with the stakeholders concerned, including representative bodies for actors and performers.
Copyright is relevant for many workers in the film sector, including authors, producers and broadcasters in addition to performers. I have been informed that an independent facilitator has been retained by Screen Ireland to meet with key stakeholders to understand and discuss issues raised through the implementation of the Digital Single Market Directive (Copyright Directive). Stakeholder meetings have been held over the past number of months and further engagement is ongoing. I look forward to the outputs from this process.
It worth noting that copyright legislation applies regardless of whether it is referenced as part of the application process for section 481 or not. If there are issues with copyright law as it currently applies, as stated, this is a matter for the Department of Enterprise, Trade and Employment.
62. Deputy Steven Matthews asked the Minister for Finance further to Parliamentary Question No. 160 of 20 September 2023, if he can provide a timeline for the completion of the Departmental review of inheritance tax implications for foster children; and if he will make a statement on the matter. [41717/23]
Amharc ar fhreagraAs the Deputy may be aware, for Capital Acquisitions Tax (CAT) purposes, the relationship between the deceased person (i.e. the disponer) and the person who receives the gift or inheritance (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.
A foster child is treated as a child of the disponer and can avail of the Group A threshold in the following circumstances:
- in respect of a gift or an inheritance from a foster parent with whom he or she has lived, and who has cared for and maintained the child at his or her own expense, for a cumulative period of at least 5 years before the child’s 18th birthday, or
- in respect of an inheritance from a foster parent where, prior to the inheritance, the child had been placed in the care of the foster parent under the Child Care (Placement of Children in Foster Care) Regulations 1995, or the Child Care (Placement of Children with Relatives) Regulations 1995.
The current position is that certain children in either informal long-term foster care arrangements or formal foster care arrangements can avail of the Group A tax-free threshold on inheritances from a foster parent. Where a foster child who is the subject of an informal long-term arrangement avails of the Group A threshold, there is a requirement that a minimum of two witnesses can attest to the bona fides of the arrangement.
In relation to the specific question regarding a Departmental review of inheritance tax implications for foster children, while there is no formal review in place in the manner as suggested by the Deputy, this matter along with all Capital Acquisitions tax matters is under review as part of the annual Budget and Finance Bill process.
63. Deputy Ged Nash asked the Minister for Finance the revenue raised by the domicile levy for the past three years, in tabular form; the estimated revenue that would be raised from doubling the domicile levy from €200,000 to €400,000 under the existing criteria; and if he will make a statement on the matter. [41758/23]
Amharc ar fhreagra64. Deputy Ged Nash asked the Minister for Finance the numbers of individuals subject to the domicile levy in 2021, 2022 and 2023; if he is considering any reforms in the structure and implementation of the levy; and if he will make a statement on the matter. [41759/23]
Amharc ar fhreagraI propose to take Questions Nos. 63 and 64 together.
I am advised by Revenue that the numbers and amounts collected from the domicile levy for the years 2019 to 2021 are outlined in the table below. This represents the latest data currently available.
|
Year |
Number of cases |
Amount €m |
|
2021 |
13 |
€1.6 |
|
2020 |
15 |
€2.4 |
|
2019 |
17 |
€2.4 |
In relation to increasing the levy from €200,000 to €400,000 I am advised by Revenue that the amount of additional levy to be paid would depend on the amount of Irish income tax paid by each taxpayer which would be available to offset the additional levy, which would vary case by case and year by year, and therefore it is not possible to accurately provide an estimate of the additional revenue that would be raised from increasing the levy in the manner outlined by the Deputy.
65. Deputy Paul Kehoe asked the Minister for Finance if he will consider extending the rental tax credit to children of landlords renting from parents, in the instance of full compliance with all taxes and RTB and market value rent; and if he will make a statement on the matter. [41817/23]
Amharc ar fhreagraThe Rent Tax Credit, as provided for in section 473B of the Taxes Consolidation Act 1997 (TCA 1997), was introduced by Finance Act 2022 and may be claimed in respect of qualifying rent paid in 2022 and subsequent years to end-2025.
One of the conditions attached to the credit relates to the relationship between the claimant, tenant and landlord.
Where the relationship between the claimant and the landlord is that of parent and child, or vice versa, the rent tax credit will not be available in any instance. This will be the case irrespective of the nature of the tenancy concerned and its Residential Tenancy Board registration status.
The rationale behind the prohibition on tenancies of this nature is that if such arrangements were allowed to qualify for the relief, it would leave the tax credit open to possible manipulation where parents and their children could collude to create a tax advantage for either party, which was not warranted.
In designing tax measures, there is a balance to be struck between providing support to as many people as possible consistent with the overall policy intention behind the measure and ensuring that there is an appropriate degree of control in the management of limited Exchequer resources. The current rules for the Rent Tax Credit seek to achieve such a balance.
The operation of the Rent Tax Credit is closely monitored by my Department in conjunction with Revenue and the question of whether any further adjustments are required is for consideration in the context of the Budget and Finance Bill process.
66. Deputy Ged Nash asked the Minister for Finance if the yield from the two measures targeted at windfall gains in the energy sector has been included in the Budget exchequer revenue figures for 2024; if not what the projected yield his Department expects to receive, and if not accounted for in 2024, he will confirm if it is included in Exchequer accounts for 2022 or 2023; what the estimated amount in each year is; and if he will make a statement on the matter. [41839/23]
Amharc ar fhreagraThe cap on market revenues will be collected by the Commission on Regulation of Utilities (CRU). The proceeds from the cap on market revenues will be retained and used in the electricity sector to lower prices for consumers. As such, this measure will not increase Exchequer revenue and will not be included in my Department's projections of Exchequer receipts.
The temporary solidarity contribution in respect of windfall gains in the energy sector applies to 2022 and 2023 profits and will be collected in 2023 and 2024. I can advise the Deputy that receipts from the temporary solidarity contribution in respect of 2022 profits are expected to be received this month and will be included in the end-month Exchequer returns published in the Fiscal Monitor for September. As such, my Department will update its estimates for revenues associated with this measure as part of the full suite of fiscal projections published as part of Budget 2024.
67. Deputy Darren O'Rourke asked the Minister for Public Expenditure, National Development Plan Delivery and Reform to provide an update on the OECD report on strengthening environmental considerations in public investment management; how he plans to work with the Department of the Environment, Climate and Communications to respond to its recommendations; and if he will make a statement on the matter. [41670/23]
Amharc ar fhreagraThe National Development Plan 2021-2030 committed my Department to reviewing certain elements of the Public Spending Code to improve the Government’s understanding of the relationship and impacts of investment decisions on the wider environment and climate. As part of this programme of works, my officials worked with the OECD, funded by the EU Commission through DG REFORM’s Technical Support Instrument, on two aspects of public capital expenditure appraisal requirements in Ireland.
1. The model for assessing the emissions impact of infrastructure investment; and
2. The appraisal of investments that may be vulnerable to the impacts of climate change.
Following extensive engagement with other Departments and stakeholders including an OECD fact finding mission in April 2022 and a workshop and diffusion event in January 2023, the finalised report on Strengthening Environmental Considerations in Public Investment Management in Ireland was published in July 2023.
My Department is in the process of evaluating the OECD’s recommendations before considering what changes may be appropriate for the new Infrastructure Guidelines.
Over the longer term, as set out in the NDP 2021-2030, the Department will examine the role that the Infrastructure Guidelines can play in the achievement of broader environmental objectives and the role of the code in supporting the national commitment to achieving net zero greenhouse emissions by 2050.
68. Deputy Rose Conway-Walsh asked the Minister for Public Expenditure, National Development Plan Delivery and Reform to provide an update on the body being set up to examine remuneration for senior posts across the civil service and semi-State sectors; and if he will make a statement on the matter. [41682/23]
Amharc ar fhreagraOn 27 June Government agreed to progress the establishment of the Senior Posts Remuneration Committee on a statutory basis, in line with the recommendations of the Report of the Independent Review Panel on senior public service recruitment and pay determination processes. This Committee, on its establishment, will advise on remuneration arrangements for senior posts in the public service and CEOs of Commercial State Bodies. Officials in my Department are now progressing the necessary legislation to establish the Senior Posts Remuneration Committee on a statutory basis. In this regard, I am considering, with my officials, a range of issues related to the establishment of this Committee and I will make proposals to Government on these matters in due course.
69. Deputy John McGuinness asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he intends to extend the civil service mobility scheme to professional and technical personnel; if he will provide the rationale behind the original decision not to include professional and technical personnel; the number of professional and technical personnel that have expressed an interest in a transfer; and if he will make a statement on the matter. [41738/23]
Amharc ar fhreagraYou will be aware that the Civil Service Mobility scheme was rolled out by grade over a number of years, and is currently available for over 34,000 general service staff members (Clerical Officer up to Assistant Secretary) who are interested in moving to a different Civil Service organisation and/or geographical location. The scheme provides staff members with an opportunity to broaden their skills and career development while also supporting the business needs of Civil Service organisations.
Plans are in place to extend the scheme to include the P&T grades at a later date. This was signed off by the Civil Service Management Board and has been communicated to all stakeholders (staff members, Unions, HR Community), and is published on our website.
Discussions with FORSA and AHCPS were at an advanced stage during COVID, and officials in my department are due to resume these discussions in the coming months.
My department do not hold information on the number of P&T staff members who are interested in applying for a Mobility move.
P&T staff members can currently move on a temporary basis/secondment through an Expression of Interest process which is advertised by the Public Appointments Service.
Secondments provide opportunities for staff members to broaden their skills and continue their professional and personal development while retaining the right to return to their substantive or equivalent position in the sending organisation at the end of the secondment. It also provides an opportunity for the receiving organisation to fill a temporary position with both the receiving and sending organisation benefiting from shared learning, good practice, new ideas and experience.Further information on the Mobility scheme is available to view at: https://hr.per.gov.ie/en/corporate-pages/career/mobility/.
Further information on the Secondment Policy is available to view at: https://hr.per.gov.ie/en/corporate-pages/career/mobility/secondment/.
70. Deputy Patrick Costello asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the estimated number of deer in the Phoenix Park annually from 2010 to date and the number culled by the OPW for each year, in tabular form. [41836/23]
Amharc ar fhreagraThe Office of Public Works manages the deer herd in line with advice from Department of Agriculture, Food and Marine (Deer Management in Ireland a Framework for Action – 2015) and the Laboratory of Wildlife Ecology and Behaviour, School of Biology & Environmental Science, at University College Dublin. The OPW is also a member of the Irish Deer Society and received the John Nicholson Perpetual Trophy in 2016 for its management of the Phoenix Park herd.
The current herd size is at a stable and sustainable level for the Phoenix Park. The deer population in the Park is actively managed to keep the herd at a sustainable size. Attempting to maintain too many deer within a restricted park area such as Phoenix Park would soon lead to a number of problems such as:
• Build-up of parasites and other pathogens causing disease in the deer;
• Overgrazing of grasslands leading to scarcity of food and more animals would ultimately suffer;
• Potential impact on diverse range of habitats;
• Potential animal welfare issues such as low body fat, malnutrition and high incidence of death from exposure to cold in winter.
The population size and structure of the herd is monitored by University College Dublin, Laboratory of Wildlife Ecology and Behaviour on a monthly basis, particularly over the summer when fawns are born. Population structure (distribution of age and sex classes) is monitored to verify whether population parameters are similar to other European populations of fallow deer for which we have reliable data.
Since 2018, data is gathered on the herd size from March to September each year and a population estimate of the herd is taken in September each year. The population of the herd is listed in the table attached for the years 2018-2022. From 2010, the herd was maintained at approximately 650 animals. The population estimates for 2023 are not available at this time but will be similar to 2022. Also attached is a table showing the numbers of deer culled in the Phoenix Park from 2010 to date.
|
Year |
Total Deer Culled |
Estimated Deer Population |
|
2023 |
21 |
N/A |
|
2022 |
51 |
631 |
|
2021 |
57 |
664 |
|
2020 |
95 |
660 |
|
2019 |
74 |
696 |
|
2018 |
60 |
718 |
|
2017 |
100 |
|
|
2016 |
111 |
|
|
2015 |
0 |
|
|
2014 |
26 |
|
|
2013 |
91 |
|
|
2012 |
95 |
|
|
2011 |
95 |
|
|
2010 |
95 |
