Catherine Murphy
Ceist:182. Deputy Catherine Murphy asked the Minister for Transport the status of his plans, and those of Irish Rail, to install public toilets and a roof covering at Tara Street station. [46688/23]
Amharc ar fhreagraRail Network
Ceisteanna (182)
Freagraí scríofa
As the Deputy may be aware, the National Transport Authority (NTA) has statutory responsibility for the planning and development of public transport infrastructure in the Greater Dublin Area, including the refurbishment of train stations.
Noting the NTA's responsibility in this matter and the specific issues raised by the Deputy, I have referred the Deputy's questions to the NTA for a more detailed reply. Please contact my private office if you do not receive a reply within 10 days.
A referred reply was forwarded to the Deputy under Standing Order 51
Road Safety
Ceisteanna (183)
Darren O'Rourke
Ceist:183. Deputy Darren O'Rourke asked the Minister for Transport if any assessment has been made or will be made of the potential role of the lack of lighting at motorway junctions in recent fatalities (details supplied); and if he will make a statement on the matter. [46691/23]
Amharc ar fhreagraFreagraí scríofa
As 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 operation and management of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Public Spending Code and the necessary statutory approvals. In this context, TII is best placed to advise you.
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.
A referred reply was forwarded to the Deputy under Standing Order 51
Legislative Measures
Ceisteanna (184)
Paul Kehoe
Ceist:184. Deputy Paul Kehoe asked the Minister for Transport for a detailed timeline for the enactment of the Road Traffic and Roads Act 2023, specifically in relation to the antisocial use of scramblers and quad bikes, which will give gardaí the necessary powers to seize and dispose of vehicles used dangerously, whether at the scene of an offence or at the location where the vehicle is kept; and if he will make a statement on the matter. [46692/23]
Amharc ar fhreagraFreagraí scríofa
The Programme for Government commits to enhancing the powers of An Garda Síochána to limit the antisocial use of scramblers and quad bikes, including through legislation if necessary. The Road Traffic and Roads Act 2023 was signed into law by the President on the 23 June 2023. Among its provisions, the Act aims to adequately tackle the antisocial use of scramblers and quad bikes via three measures:
1. Under Section 5(k), dangerous driving has become an offence everywhere, not only in public places;
2. Under Section 5(p), An Garda Síochána are granted new powers of seizure;
3. Under Section 11(b), there is a new power to provide in regulations for the prohibition or restriction of the uses of classes of vehicles in particular places.
A commencement order was signed into law giving effect to Sections 5(k), 5(p) and 11(b) from 31 July 2023, empowering An Garda Síochána to seize a scrambler or quad bike being drive dangerously in any location.
The Department of Transport is currently in consultation with relevant stakeholders in the context of preparing regulations under Section 11(b). It is important that these regulations have the desired effect, and that the correct areas and territories are targeted. The regulations are anticipated to be place by the end of Q4 2023.
Military Aircraft
Ceisteanna (185)
Catherine Connolly
Ceist:185. Deputy Catherine Connolly asked the Minister for Transport if an aircraft (details supplied) which was on contract to the US military, was authorised to carry weapons or munitions through Shannon Airport; and if he will make a statement on the matter. [46715/23]
Amharc ar fhreagraFreagraí scríofa
No exemptions permitting the carriage of munitions of war on civil aircraft in Irish sovereign territory were granted, pursuant to Article 5 of the Air Navigation (Carriage of Munitions of War, Weapons and Dangerous Goods) Orders 1973 and 1989, to that air operator for any flights on the dates specified.
Electric Vehicles
Ceisteanna (186)
John Lahart
Ceist:186. Deputy John Lahart asked the Minister for Transport if there have been any reports compiled on the safety of electric vehicles, particularly when parked in multistorey car parks, given there have been a number of fires in the UK caused by electric scooter and bike batteries; and if he will make a statement on the matter. [46724/23]
Amharc ar fhreagraFreagraí scríofa
While no specific report has been compiled by my Department, a review of publicly available international studies suggest that EVs and EV technology are overall less likely to cause a fire than a petrol or diesel engine vehicle.
Examples of such reports have been compiled by the Swedish Civil Contingencies Agency and by EVFireSafe in Australia and can be found on their respective websites.
Fires related to Electric Vehicle technology, particularly lithium batteries, are often highlighted within media reports when they occur. This is in part due to an unfamiliarity with EVs as a whole, as well as the perceived newness of the battery technology.
Lithium battery packs are an established technology and are generally considered safe when handled and used correctly, with appropriate precautions taken. Lithium batteries are commonplace in devices of all sizes and where issues have arisen in other sectors in the past, appropriate steps such as recalls are undertaken.
EV manufacturers are therefore subject to high standards and requirements in both their role as users of battery technology, as well as the wider framework of safety controls which are applied to the manufacturers of any type of vehicle available on the EU market.
Additionally, it should be noted that EV batteries are enclosed in a protective space designed to shield the battery from damage and to contain any incidents which may occur. This is not the case with many eBike and eScooter batteries which may be subject to additional wear and tear, environmental factors and incorrect or damaging misuse when charging or changing the battery externally.
Where any consumer has concerns about the safety of their vehicle, I encourage them to report it to the manufacturer or to a qualified EV mechanic and to follow any advice provided.
State Bodies
Ceisteanna (187)
Cathal Crowe
Ceist:187. Deputy Cathal Crowe asked the Minister for Finance for an update on the appointment of a new Disabled Drivers Medical Board of Appeal, given that there is no appeal function for decisions on primary medical certificates. [46174/23]
Amharc ar fhreagraFreagraí scríofa
Progress has been made on efforts to convene a new Disabled Drivers Medical Board of Appeals (DDMBA), to secure new hosting arrangements for the DDMBA and to recommence the appeals process.
I have now formally appointed all five members to the new DDMBA. Funding arrangements between the Department of Finance and the Department of Health have been agreed. On this basis the National Rehabilitation Hospital has indicated they will again host the DDMBA. Preparatory work is underway, that will include due deliberation on how best to clear the backlog. The appeals process will re-commence upon completion of this work. In parallel, my officials are working with the NRH to conclude other conditions for new hosting arrangements, which may continue after the appeals process is again up and running.
I appreciate that it has taken far longer than anticipated to get to this point. With the Department of Health we have had to run four Expression of Interest campaigns over 18 months to source the legislatively required five members. We have also had to re-negotiate new hosting arrangements with the NRH following their withdrawal of services in February 2023.
Finally you should note that I have no role in relation to the granting or refusal of PMCs and the HSE and the Medical Board of Appeal must be independent in their clinical determinations.
Tax Data
Ceisteanna (188)
Thomas Gould
Ceist:188. Deputy Thomas Gould asked the Minister for Finance the amount levied under the vacant homes tax to date in 2023; and the number of properties this has been levied against by county, in tabular form. [46139/23]
Amharc ar fhreagraFreagraí scríofa
As the Deputy is aware, the Vacant Homes Tax is a new measure announced in Budget 2023, which aims to increase the supply of homes for rent or purchase to meet demand. Legislative provision for the tax was made in the Finance Act 2022. The first chargeable period commenced on 1 November 2022. The first self-assessed returns are due on 7 November this year and the tax will be payable on 1 January 2024. Therefore, there is no data available yet in respect of the revenue that will be collected.
The number of properties in scope and tax payable will depend on the self-assessed returns submitted by property owners, the number of properties declared as liable and the number of property owners entitled to claim exemption from the tax.
Revenue Commissioners
Ceisteanna (189)
Carol Nolan
Ceist:189. Deputy Carol Nolan asked the Minister for Finance if he will engage with the Revenue Commissioners to address concerns regarding the inadequate and inefficient operation of the automated import and automated export system, which is having a seriously adverse financial impact on haulage companies (details supplied); and if he will make a statement on the matter. [46196/23]
Amharc ar fhreagraFreagraí scríofa
There has been a very significant increase in the level of Customs declarations submitted to and processed by Revenue, reflecting the reality that the UK is now a 3rd country for Customs purposes. Prior to the UK's exit from the EU, I am advised that Revenue processed approximately 1.5 million import declarations annually. In 2022, Revenue processed approximately 43 million Customs declarations and a further increase on that figure is expected by the end of 2023. To the end of September, this year, Revenue has already processed in excess of 36 million declarations with the busiest quarter, particularly for eCommerce, now upon us. As well as the very significant increase in customs declaration volumes, the timing of the business operations associated with customs formalities has expanded to a 24/7 activity for both Revenue and trade.
I am assured that Revenue recognises the importance of stable, reliable and performant customs systems to optimise the efficient flow of legitimate trade through our ports and airports. This is reflected in the very significant investment by Revenue in developing new systems that reflect the requirements of the Union Customs Code, which is the legislation governing Customs procedures across the EU and to which Ireland is fully committed. Additionally, Revenue devotes significant resources to the ongoing upgrade of Customs IT systems, including the import and export systems (AIS and AES), both to optimise the stability of the underlying systems as well to deliver the ongoing maintenance programme which is a feature of all IT systems support. For these planned upgrades, Revenue schedule releases for off-peak times, insofar as is possible, to minimise the impact on trade, especially during peak period activity on those systems.
I have been informed by Revenue that at the end of September they carried out an upgrade to the underlying platform of the Customs systems to improve the resilience and stability of the systems.
However, following that September release there were some technical issues with the Customs systems which impacted trade. Revenue operates a 24/7 Helpdesk to support trade when such technical issues arise, where they aim to speedily identify and resolve the issues. Where systems issues cannot be resolved quickly, Revenue issues a notification to trade advising that ‘fallback’ is available. The fallback procedure facilitates the free flow of goods during these downtimes with a view to minimising the impact on trade. The import or export formalities are regularised subsequently when the systems issues are resolved.
I am satisfied that Revenue is mindful of the importance of ongoing delivery of reliable and resilient services to support compliance with customs obligations by all trade and economic operators and that it deploys its own expert resources and works with its external service provider to minimise interruptions to services. I am assured that Revenue keeps the robustness of its systems under on-going review and these reviews have regard to the feedback by the range of economic operators and that this feedback informs the prioritisation process as regards ongoing systems upgrades and improvements and the scheduling of consequent system releases in a manner that minimises the impact on trade.
Tax Data
Ceisteanna (190)
Ged Nash
Ceist:190. Deputy Ged Nash asked the Minister for Finance the number of taxpayer units who may have either underpayments or overpayments for the 2021 and 2022 tax years, respectively, and who have not yet submitted a tax return; and if he will make a statement on the matter. [46222/23]
Amharc ar fhreagraFreagraí scríofa
At the end of every year, Revenue makes a Preliminary End of Year Statement available to employees. The Preliminary End of Year Statement sets out a provisional tax position, based on information available on Revenue records. It will show whether an employee has paid the correct amount of Income Tax and Universal Social Charge (USC) for the year.
I am advised by Revenue that the final position for PAYE taxpayers can only be quantified when taxpayers submit their tax returns at the end of the year and claim any additional credits or reliefs that may be due or declare any additional income they may have.
To assist taxpayers balance their tax, Revenue regularly issues letters to taxpayers who according to their Preliminary End of Year Statement, may have either overpaid or underpaid tax in a particular tax year. These letters advise the recipients to submit an Income Tax return to claim any additional tax credits or reliefs that they may be due and/or to declare any additional income they may have received. These letters also remind taxpayers of a four-year time limit in respect of submitting such claims.
Revenue advises that to date 1,043,123 PAYE taxpayers filed an Income Tax return for 2021 and 898,028 PAYE taxpayers have filed for 2022. I am further advised by Revenue that 674,838 PAYE taxpayers have yet to file an Income Tax return for 2021 with 831,762 PAYE taxpayers yet to file for 2022. The analysis of those PAYE taxpayers indicates that 255,637 (38%) and 313,236 (37%) taxpayers in 2021 and 2022 respectively have a balanced tax position. Of the remainder, 161,361 (24%) taxpayers in 2021 and 201,472 (24%) taxpayers in 2022 potentially underpaid tax with 257,840 (38%) taxpayers in 2021 and 317,054 (39%) taxpayers in 2022 potentially overpaid tax.
Housing Schemes
Ceisteanna (191)
Seán Canney
Ceist:191. Deputy Seán Canney asked the Minister for Finance if he will consider allowing one member of a couple to get their share of the help to buy scheme if their partner previously benefited in their own right; and if he will make a statement on the matter. [46231/23]
Amharc ar fhreagraFreagraí scríofa
The Help to Buy (HTB) incentive is a scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. The incentive gives a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in the State over the previous four years, subject to limits outlined in the legislation.
Section 477C Taxes Consolidation Act 1997 outlines the definitions and conditions that apply to the HTB scheme. I am advised by Revenue section 477C (6) provides that a HTB claimant must make an application confirming he or she meets various conditions specified in the legislation, including that he or she is a first-time purchaser. Where there is more than one party to a HTB claim, the first-time purchaser condition applies to each party of the claim, therefore, where there are two people buying a new property and one of them is not a first-time buyer, the purchase is not eligible for the scheme.
Section 477C (1) defines the term “first-time purchaser” for the purposes of the HTB scheme as being “an individual who, at the time of making a claim under the scheme, has not, either individually or jointly with any other person, previously purchased or previously built, directly or indirectly, on his or her own behalf a dwelling”. Where more than one individual is involved in purchasing or building a qualifying residence, all of the individuals must be first-time purchasers.
The intention is to target the Help to Buy scheme on those who have not had the opportunity to build up equity in another property which could be used to purchase the second or subsequent property.
I have no plans at present to amend the definition.
Tax Credits
Ceisteanna (192)
Michael Healy-Rae
Ceist:192. Deputy Michael Healy-Rae asked the Minister for Finance the reason healthcare assistants cannot avail of the flat rate expenses the same as other occupations; and if he will make a statement on the matter. [46233/23]
Amharc ar fhreagraFreagraí scríofa
Section 114 of the Taxes Consolidation Act 1997 (TCA) provides for a tax deduction in respect of expenses incurred wholly, exclusively and necessarily by an individual in the performance of the duties of his or her employment.
The flat rate expense (FRE) regime is operated by Revenue on an administrative basis where both a specific commonality of expenditure exists across an employment category and the statutory requirement for the tax deduction as set out in section 114 TCA 1997 is satisfied, namely, that the expenses are wholly, exclusively and necessarily incurred in the performance of the duties of the office or employment by the employee concerned and that such expenses are not reimbursed by his or her employer.
The FRE regime was established to apply a uniformity of approach to tax deductibility for expenses of large groups of employees and to facilitate ease of administration for both Revenue and employees. The expense should apply to all employees in that category and not be discretionary.
The FRE regime developed incrementally over the last 40 to 50 years and was established at a time when the numbers of employees/PAYE taxpayers filing an Income Tax Return was relatively low. This is in contrast to the position today, whereby significant numbers of PAYE taxpayers routinely file an Income Tax Return to claim the range of tax reliefs and credits available to them. For example, medical expenses, the rent tax credit and remote working relief, etc. In respect of the 2022 tax year, to date over 1.2 million Income Tax Returns have been filed with Revenue by PAYE taxpayers and for the 2021 tax year over 1.3 million Income Tax Returns were filed.
Revenue has advised that it considers FRE applications where a large number of employees incur broadly identical qualifying expenses which are not reimbursed by their employer. Applications are generally made by the representative bodies in the employment sector concerned and are considered by Revenue based on the specific commonality of expenses within the employment category and compliance with the strictly applied, statutory requirement for a tax deduction.
I am advised by Revenue that a submission to apply a FRE in respect of healthcare assistants has not been made to them by any representative body.
Notwithstanding that a FRE is not in place for healthcare assistants, as for all employees, they retain their statutory right to claim a deduction under section 114 of the TCA 1997 in respect of an expense incurred wholly, exclusively and necessarily in the performance of the duties of their employment, to the extent to which the expenses are not reimbursed by the employer.
The quickest and easiest way to claim tax relief for qualifying employment expenses is to complete an online Income Tax Return. This return can be found in the PAYE Services tab in myAccount on the Revenue website.
Further guidance on the general rule of deduction of expenses in employment is also available on Revenue’s website at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-02-20.pdf
State Bodies
Ceisteanna (193)
Robert Troy
Ceist:193. Deputy Robert Troy asked the Minister for Finance when the new national infrastructure firm will be established; the amount to be transferred into the fund each year; if there is a ceiling on the fund; how he will ensure the fund will be used efficiently; how projects will be prioritised from this fund; and how he will ensure these projects are rolled out and completed efficiently and in a timely manner. [46258/23]
Amharc ar fhreagraFreagraí scríofa
I understand that the Deputy is referring to the Infrastructure, Climate and Nature Fund (ICNF), which I announced on Budget day. At a high level, it is intended that the fund will be used for the purpose of providing support for:
• expenditure by the State in times of significant deterioration in the public finances, and
• individual projects that will contribute to the achievement of climate and nature related goals.
It is intended that the ICNF will be capitalised at a rate of €2 billion per year from 2024 to 2030, with a total maximum contribution of €14 billion. In 2024, the first €2 billion will be transferred to the ICNF from the proceeds of the proposed dissolution of the National Surplus Reserves Fund. In subsequent years, the contribution to the fund shall be made from the Exchequer. The climate and nature element of the Fund is capped at €3.15bn.
The proposed Future Ireland Fund and Infrastructure, Climate and Nature Fund Bill will establish this fund. The Bill is included on the list of bills for publication in the Government’s autumn legislation programme and the General Scheme of the Bill was published on my Department’s website on 12 October: www.gov.ie/en/publication/75000-general-scheme-of-the-future-ireland-fund-and-infrastructure-climate-and-nature-fund/
The broad outline of how the fund will be used is contained in the General Scheme. My officials will work with the Office of the Parliamentary Counsel and other relevant Departments to ensure that appropriate processes are put in place for the draw down and use of funds.
Tax Code
Ceisteanna (194)
Jennifer Whitmore
Ceist:194. Deputy Jennifer Whitmore asked the Minister for Finance if he plans to review Ireland’s financial services tax regime, as encouraged by the Commission on Taxation and Welfare; if he plans to review the deemed disposal tax; and if he will make a statement on the matter. [46264/23]
Amharc ar fhreagraFreagraí scríofa
On 6 April this year I published the terms of reference for a review of Ireland’s funds sector and some related taxation issues. The objective of the review is to ensure that Ireland’s funds sector framework is up to date and fit for purpose in the years ahead, that we can maintain our globally competitive position by supporting long-term growth and a sustainable and resilient market and that the sector continues to support national and regional economic growth, as well as job creation.
In addition to the funds sector, the review will also examine three specific areas of taxation which were highlighted in the recommendations of the Commission on Taxation and Welfare. These issues are (1) the taxation regime for funds; life assurance policies and other related investment products; (2) the real estate investment trusts (REITs); and the Irish real estate funds (IREF) regimes and their role in the property sector; and (3) the use and scope of the section 110 regime.
A public consultation was launched during the summer and closed on 15 September. I am very pleased with the volume of submissions received in response to the consultation, totalling more than 190 responses. The responses came from a wide array of stakeholders, highlighting the significant interest in the review from both industry and from individual retail investors. In tandem with the public consultation, the review team has been engaging extensively with the funds sector and other relevant public sector and private sector stakeholders.
My Department established a specific team to work on the review of the fund's sector and that team is currently analysing the responses to the consultation and this work will inform further targeted engagement with stakeholders over the coming months. The review team will report to me in summer 2024 and I look forward to considering its findings at that point.
Tax Code
Ceisteanna (195)
Michael Ring
Ceist:195. Deputy Michael Ring asked the Minister for Finance if he has plans to match the VAT threshold for a sector (details supplied) as has been done in other EU countries that have updated their regulations in support of the circular economy; and if he will make a statement on the matter. [46308/23]
Amharc ar fhreagraFreagraí scríofa
I am advised by Revenue that the VAT registration thresholds are subject to the requirements of EU VAT law, with which Irish VAT law must comply. Ireland’s threshold for a business supplying services is €37,500 and our threshold for a business supplying goods is €75,000. Businesses whose annual turnover is below these levels are not obliged to register for VAT, although they may opt to do so. The Deputy is specifically asking about barter trade, and I can inform him that these thresholds encompass barter transactions.
Currently, EU VAT law provides that registration thresholds may only be raised by Member States to maintain their value in real terms, that is, they may not be increased above inflation. Ireland’s VAT thresholds were increased to their current values on 1 May 2008. As part of Budget 2024, I announced that the VAT registration thresholds for goods would rise to €40,000 and €80,000 for services and goods respectively. The new thresholds will apply from 1 January 2024.
The Deputy may wish to know that the VAT SME Package will enter into force on 1 January 2025. The amendments to the VAT Directive under this package will introduce an upper registration threshold limit of €85,000 for Member States.
Tax Code
Ceisteanna (196)
Richard Boyd Barrett
Ceist:196. Deputy Richard Boyd Barrett asked the Minister for Finance if there has been any reduction in the VAT rate applied to sports and fitness classes in Budget 2024; and if he will make a statement on the matter. [46309/23]
Amharc ar fhreagraFreagraí scríofa
The Deputy should note that no decision was made in Budget 2024 to reduce the VAT rate on sports and fitness classes.
I did give the matter some consideration as amendments to the VAT Directive in 2022 permit a reduced rate to be applied to the supply of sport or physical exercise classes. In addition, Ireland has used a historical derogation to apply a 13.5% rate to care of the human body, which covers yoga.
However, on balance, I decided there would be challenges in determining how it would be defined in such a way as to avoid one type of activity having an advantage over another and thus be in breach of the principle of fiscal neutrality. For instance it would be challenging to provide a reduction on the basis of age or type of class.
The Deputy should note that when sports or fitness classes are provided by companies or sole traders who are not registered for VAT because they operate below the VAT registration threshold no VAT is charged.
Finally, as with other VAT rate reductions it should be noted that while the VAT charged must always be correct a company can increase the base price of the service so that the final consumer does not benefit from such a reduction.