Darren O'Rourke
Ceist:141. Deputy Darren O'Rourke asked the Minister for Finance if there are plans to address wealth-related emissions via new levies or taxation; and if he will make a statement on the matter. [51249/23]
Amharc ar fhreagraTax Code
Ceisteanna (141)
Freagraí scríofa
Government policy with regard to greenhouse gas emissions and taxation is based on the polluter-pays principle, whereby high emission energy products, fuels or vehicles are subject to the highest levels of taxation. National taxation measures are reviewed and examined as part of the annual budgetary cycle and policy options are published in the Tax Strategy Group papers. As set out in the Budget 2023 Tax Strategy Group Paper on Climate Action and Tax, the policy challenge in addressing climate change involves striking the appropriate balance between incentivising uptake of cleaner fuels and technology whilst protecting the more vulnerable in society from energy and transport poverty.
National measures which address high emitting behaviours include the carbon tax, fuel excise and vehicles taxes, which operate on a polluter pays principal. Since 2020 additional revenue raised from increases in the carbon tax is allocated for expenditure measures which ensure a Just Transition including funding targeted social welfare interventions and community energy efficiency investment. Consistently, internal Government analysis using the SWITCH model has found that the increases in the carbon tax have been progressive as a result of the increased social protection payments funded by the carbon tax.
The Government is committed to decarbonising our transport sector and recent Budgets have seen reforms made to Vehicle Registration Tax, Motor Tax, the introduction of the NOx surcharge and an emissions-based calculation for benefit-in-kind. These tax changes aims to incentivise greener vehicles by ensuring that lower emission vehicles are taxed more favourably and higher emission vehicles pay higher rates. Typically speaking, many high emission new cars tend to have a higher Open Market Selling Price (OMSP). As VRT is calculated as a percentage of OMSP, the highest value and highest emission vehicles are subject to the highest rates of tax. This restructuring is already having a positive impact on the emissions landscape, with significant growth in the lower ‘greener’ Vehicle Registration Tax bands and a drop off in the higher, more ‘pollutant’ bands. Evidence from the year to date suggests the average emissions of a new car registered in the first half of 2023 is approx. 103.4 g/km (Band 7), down significantly from 135.6g/km (Band 14) in 2020.
It is recognised that not all emissions are directly subject to indirect taxation. With regard to taxation of aviation fuel, Ireland’s excise duty treatment of fuel used for air navigation is governed by European Union (EU) law as set out in Directive 2003/96/EC on the taxation of energy products and electricity, commonly known as the Energy Tax Directive (ETD). This currently provides for an exemption from taxation for aviation fuel for intra community flights, while international treaties lay the framework for an exemption for fuel used internationally. In July 2021, as part of the Fit for 55 Package, the Commission published a proposal to revise the Energy Tax Directive. The taxation of intra-community flights forms part of this proposal. Ireland has been actively engaged in negotiations of this proposal, which are ongoing.
It should also be noted that industrial emissions from large installations are subject to significant carbon pricing under the EU Emissions Trading System (EU ETS). The aviation industry has been added to the EU ETS.
My Department is committed to its role in using taxation as one of the policy levers which can contribute to Ireland meeting our emission reduction targets. Tax policy with regard to behavioural change, and emissions, is kept under review as part of the Tax Strategy Group (TSG) and Budgetary cycle.
Question No. 142 answered with Question No. 98.
Banking Sector
Ceisteanna (143)
Richard Bruton
Ceist:143. Deputy Richard Bruton asked the Minister for Finance to review the recovery of funds invested in the rescue of the pillar banks during the financial crisis; and if he will make a statement on the matter. [51511/23]
Amharc ar fhreagraFreagraí scríofa
The total recapitalisation of the domestic banks amounted to €64.1bn, of which €34.7bn was invested in Anglo Irish Bank and INBS Irish Bank Resolution Corporation (IBRC) and €29.4bn in AIB, Bank of Ireland and PTSB. To date, €23.1bn of the investment in the three remaining banks has been recovered in cash by way of disposals, investment income and liability guarantee fees.
As part of this activity, the State has fully disposed of its investment in Bank of Ireland.
The State has made good progress in reducing its shareholding in AIB from 71.1% at the beginning of 2022 to 40.8% today while recovering over €2.8bn as part of that process.
With regards to PTSB, in June 2023, the Minister successfully disposed of part of his shareholding in bank. The disposal was carried out by way of a placing of shares in an accelerated book building process to investors, carried out in tandem with NatWest. The State sold a 5% stake in PTSB and following this transaction, the State retains a 57.4% shareholding in the bank.
The remaining investments in AIB and PTSB are currently valued at c. €5bn (as at 17/11/2023) leaving a shortfall of c. €1.25bn.
The investment in IBRC is largely a sunk cost with a net €1.1bn recovered to date.
The long-standing policy of this Government is to return the remaining banks to private ownership, while achieving value for the taxpayer. It continues to be this Government’s belief that banking in the main is an activity that should be provided by the private sector and that taxpayer funds which were used to rescue the banks should be recovered and used for more productive purposes.
Tax Code
Ceisteanna (144)
Paul McAuliffe
Ceist:144. Deputy Paul McAuliffe asked the Minister for Finance for an update on the Government’s plan to introduce a domestic tax on e-cigarettes or vapes; and if he will make a statement on the matter. [51535/23]
Amharc ar fhreagraFreagraí scríofa
As the Deputy will be aware, I announced in my Budget 2024 speech the intention to introduce a domestic tax on e-cigarettes and vaping products as part of next year’s Budget.
In light of public health interests, continuing delays to the revision of the Tobacco Products Tax EU Directive and the Programme for Government commitment to tax e-cigarettes and vapes, I instructed my officials to begin scoping the introduction of a domestic tax regime for these products. Considerable preparatory work will need to be undertaken by my Department and the Revenue Commissioners in drafting the legislation to underpin this tax and this work has begun. It is fundamental that definitions of e-cigarette products included in excise legislation are clear and explicit, so as not to allow for any ambiguity. It is proposed that definitions of these products, for tax purposes, will be introduced in Finance Bill 2024, after which time the administration and tax collection systems can be established.
E-cigarettes consist in principle of two main components: the device itself and the consumable e-liquid that is vaporised. The e-liquid contained in these products will be the basis of taxation.
Most excise taxes in Ireland are governed by EU legislation and this helps to reduce compliance and administrative costs. As e-cigarettes are not harmonised excisable products, the Revenue Commissioners will be unable to use existing movement controls and tax warehousing for tax collection purposes. A domestic tax will require significant IT, administrative, control and compliance costs. While the implementation environment is challenging, it does not undermine the intention to apply a tax as one tool in the overall public health policy approach to e-cigarettes.
The Department of Health and the Department of the Environment, Climate and Communications are also drafting their own legislation and policies in relation to e-cigarettes. The Department of Finance has liaised with both departments in relation to the regulation of e-cigarettes and related products and will continue to work with them in order to align appropriately our respective positions. A whole of Government approach to the regulation and taxation of e-cigarettes and vapes is fundamental.
Insurance Industry
Ceisteanna (145)
Ruairí Ó Murchú
Ceist:145. Deputy Ruairí Ó Murchú asked the Minister for Finance what progress has been made regarding public liability insurance reform; and if he will make a statement on the matter. [51422/23]
Amharc ar fhreagraFreagraí scríofa
At the outset, it is important to note that neither I, nor the Central Bank of Ireland, can direct the pricing or provision of insurance products. This position is reinforced by the EU Single Market framework for insurance (the Solvency II Directive).
Nevertheless, this Government is aware that certain groups are currently facing difficulty in terms of affordability and availability of public liability insurance, and has therefore continued to prioritise the delivery of the Action Plan for Insurance Reform . Significant progress has been achieved on these reforms, with the vast majority of actions now completed, and the remainder ongoing.
Over the summer, one of the key “asks” of both the insurance industry and reform campaigners was put in place – the rebalancing of the Duty of Care. The amendments to the Occupiers’ Liability Act 1995 will deliver major benefits to businesses, sporting groups and community and voluntary organisations in particular. This legislation should help to reduce frivolous claims proceeding to litigation. In time, cost savings from reduced claims should also help to lower premiums for businesses, particularly those engaged in activity-based / heavy-footfall areas, where claims associated with ‘slips, trips and falls’ are more prevalent.
Other key reforms include the introduction of the Personal Injuries Guidelines, with data from the Personal Injuries Assessment Board (PIAB) indicating that the overall average award has fallen by 38 per cent compared to awards made in 2020 under the Book of Quantum. Another key, complementary action is the Personal Injuries Resolution Board Act 2022 , which aims to increase the number of personal injury claims settled through the PIAB, thereby reducing the expense and time associated with personal injuries litigation. This legislation is being commenced in stages, with Minister of State Dara Calleary indicating that the final commencement will be in place before the end of the year. Further actions aimed at lowering costs include measures to reduce fraud, and legislation placing perjury on a statutory footing for the first time.
Minister of State Carroll MacNeill will be meeting again shortly with the main insurers in the Irish market to set out the Government’s expectation that savings arising from this wide-ranging reform agenda will be reflected via reduced premiums, as well as increased availability of cover. In addition, the Office to Promote Competition in the Insurance Market is working closely with IDA Ireland to help leverage the ongoing reforms, with the objective of targeting new entrants to the Irish market, or persuading current incumbents to expand their risk appetite. Major international insurers have indicated that the pace and scale of our reforms to date is a positive example of Government action. Indeed, we have seen a number of new entrants to the market with more planned in the coming months, which is a vote of confidence in the Government’s reforms and the wider insurance market here.
In my own engagement with industry, including its representative body Insurance Ireland, I have also impressed upon them the importance of insurers increasing their risk appetite, especially to provide cover for small and niche sectors that may be experiencing issues with affordability and availability of public liability insurance.
In conclusion, I wish to assure the Deputy that seeking to secure a more sustainable and competitive market through deepening and widening the supply of insurance in Ireland remains a key policy priority for this Government. For my part, I am committed to working with colleagues to complete outstanding reforms, and monitoring their impact, with a view to achieving an improved insurance environment for all policyholders, including those with public liability cover.
House Prices
Ceisteanna (146)
Pearse Doherty
Ceist:146. Deputy Pearse Doherty asked the Minister for Finance for an assessment of the additional cost to construction of a standard 3-bed semi-detached house arising from the concrete product levy in the context of the current market price of concrete, cement and in-scope concrete products; and if he will make a statement on the matter. [51431/23]
Amharc ar fhreagraFreagraí scríofa
As the Deputy will be aware, there are a wide range of factors which influence the viability of developments. These include the dynamics of our planning system, infrastructure requirements and land costs, as well as hard and soft costs. While housing policy and remediation for homeowners affected by defective blocks are matters for my colleague, the Minister for Housing, Local Government and Heritage, measures have been rolled out by Government and that Department to specifically address market conditions applicable to pipeline delivery, inflation and interest rate increases.
The Government’s Housing for All plan has identified a number of actions across all areas of the housing market to address these challenges with a record €5.1bn capital investment being made in housing in 2024.
In relation to the impact of the Defective Concrete Products Levy on construction sector costs, the Department of Housing, Local Government and Heritage commissioned analysis in September 2022. This exercise was again carried out in November 2023. Both reports were prepared by an independent Construction Economics Cost Consultant.
The analysis prepared in September 2022 found that the new levy (adjusted to 5%) would result in an increase in construction costs of approximately 0.2% to 0.45%.
The most recent report, prepared in November 2023, found that levy is expected to result in an increase in hard costs of between €445 to €650 for a typical 3 bed semi-detached house and between €430 to €640 per apartment in a typical 6 floor apartment block with basement carpark. When soft costs including cost of finance, fees, risk and contingency are included the impact of the levy for a typical dwelling house or apartment were estimated to be €800 to €1,200.
The increase as a percentage of total development costs remain similar when the 2023 and 2022 reports are compared.
The 2022 report was published on my Department’s website following Budget 2023. The 2023 report will be published on my Department’s website in due course.
The Deputy can be assured that the impact of the Defective Concrete Products Levy will continue to be closely monitored by my officials, who will review its impact and operation on an ongoing basis, as is the case with all charges that are placed on taxpayers.
Question No. 147 answered with Question No. 102.
Question No. 148 answered with Question No. 84.
Tax Code
Ceisteanna (149)
David Stanton
Ceist:149. Deputy David Stanton asked the Minister for Finance to explain the rationale by the Revenue Commissioners for considering computerised calf feeders which are either bolted to a concrete floor or set in concrete to be “movable goods” and therefore not eligible for a VAT reclaim which is available to non-VAT-registered farmers; when this policy change was decided; if he will direct that this policy revert to that which was previously in place where VAT reclaim was permitted; and if he will make a statement on the matter. [51237/23]
Amharc ar fhreagraFreagraí scríofa
I am advised by Revenue that the VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In accordance with the EU VAT Directive, farmers can elect whether or not to register for VAT in respect of their farming business.
Farmers who register for VAT have an entitlement to reclaim VAT on costs incurred in relation to their agricultural business. A farmer who has elected to register for VAT and charges VAT on their supplies can claim a deduction for VAT incurred on costs that are used for the purposes of their taxable supplies. A VAT registered farmer would, therefore, be entitled to reclaim VAT incurred on computerised calf feeders through their VAT returns.
Alternatively, farmers can remain unregistered for VAT purposes, and opt for the Flat Rate Farmer’s Scheme. This scheme is a long-standing arrangement under VAT law that allows farmers who remain unregistered for VAT purposes to be compensated on an overall basis for the VAT charged to them on their purchases of goods and services. It allows such farmers to charge and retain a “flat-rate addition” onto the amount that they charge for the agricultural goods and services they supply in the course of their farming business. The flat-rate addition is calculated as a percentage of the amount payable to the farmer and is based on the commercial agreements between the farmer and customer. The scheme is designed to reduce the administrative burden on farmers and allows them to remain outside the normal VAT system, thereby avoiding the obligations of registration and returns.
Unregistered farmers may also be able to avail of a VAT refund on certain expenses allowed for under the Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012 (S.I. No. 201/2012) (“VAT refund order”). The VAT refund order allows for refunds to be claimed on outlay incurred on the construction, extension, alteration or reconstruction of a farm building or structure, on fencing, draining and reclamation of farmland, and the construction of qualifying equipment for the purpose of micro-generation of electricity for use in a farm business. Revenue advise that outlay for other purposes, such as computerised calf feeders, does not come within the scope of the refund order.
Finally, Revenue indicate that there has been no change in the rules applicable to reclaiming VAT on costs associated with computerised calf feeders in recent years.
Question No. 150 answered with Question No. 136.
Energy Prices
Ceisteanna (151)
Darren O'Rourke
Ceist:151. Deputy Darren O'Rourke asked the Minister for Finance his views on the TBESS scheme and the €900 million underspend; how the Government plans to reallocate this funding; if some of it will be used to support businesses to transition towards renewable energy; and if he will make a statement on the matter. [51247/23]
Amharc ar fhreagraFreagraí scríofa
The Temporary Business Energy Support Scheme (TBESS) was designed as a temporary measure. Its aim was to mitigate the expected impact of elevated energy costs over the winter months of 2022-23, arising from the illegal invasion of Ukraine by Russia, by assisting businesses with their energy bills during that time of uncertainty.
When TBESS was originally devised, it was expected that energy costs would increase significantly over the winter months - with the €1.2 billion cost, estimated by the Department of the Environment, Climate and Communications,being based on what was the expected upper end or ‘worst case scenario’ of wholesale energy price rises and consumption over the winter period.
While energy costs did rise before subsequently falling, ‘the worst case scenario’ in terms of energy pricing did not happen due to a number of factors such as a milder than expected winter which reduced demand as well as mitigation measures which were put in place across Europe such as increased storage capacity for natural gas.
As noted in the assessments of the scheme completed by my department, there has been a significant stabilisation in energy prices in 2023. The decline in wholesale energy prices took time to filter through to business customers and TBESS was enhanced and extended to give businesses an opportunity to avail of the scheme. 25,132 businesses across the country benefited from the scheme with over €150.5 million having been paid out to them. The scheme is now closed.
In May, the Government agreed that unspent money from the TBESS could be used to support businesses who used Kerosene during 2022. In September, the Minister for Enterprise, Trade and Employment launched the Business Users Support Scheme for Kerosene (BUSSK). The scheme provided eligible businesses with a payment to reimburse them for half of their increased costs in the period from 1st March to 31st December 2022, compared to the equivalent period in 2021.
The Business Users Support Scheme for Kerosene closed to applications on the 31st October this year and applications are still being worked on for approval, final approvals will be known in early December.
In relation to supporting businesses transition to renewable energy, in July of this year the Minister for Environment, Climate and Communications and the Minister for Enterprise, Trade and Employment announced changes to the Non-Domestic Microgeneration Scheme, operated by the Sustainable Energy Authority of Ireland (SEAI), which extended the support offered to businesses and non-domestic applicants through a tiered grant support for solar PV, for installations greater than 6kWp up to 1,000kWp (1 MW) capacity.
Funds for the improved scheme have been diverted from the TBESS. The improved scheme complements the objectives of the TBESS, as it provides a solution to manage the impact of high energy prices and it empowers businesses to reduce their own emissions and support the local electricity grid.
Since 13th July this year the SEAI has received a total of 621 applications and offered a total of €10.8m in grant offers with a potential total of 54.6 MW in total generation capacity installed (averaging at 88kWp per grantee).
The Increased Cost of Business Grant (ICOB) was announced as part of Budget 2024 and will be targeted at small and medium sized businesses who operate from a rateable premises. The grant is intended to aid firms but is not intended to directly compensate for all increases in costs for every business. The total allocation for this scheme is €250 million. The scheme is currently being developed by the Department of Enterprise, Trade and Employment.
Energy Prices
Ceisteanna (152)
Louise O'Reilly
Ceist:152. Deputy Louise O'Reilly asked the Minister for Finance his views on the successes and/or failures of the temporary business energy support scheme; the amount of funding issued under the scheme; the current underspend under the scheme; and if there is any possibility the underspend can be used to support businesses with rising energy costs, instead of reverting to the Exchequer, given nearly a third of businesses that use gas are in arrears. [51436/23]
Amharc ar fhreagraFreagraí scríofa
The Temporary Business Energy Support Scheme (TBESS) was designed as a temporary measure. Its aim was to mitigate the expected impact of elevated energy costs over the winter months of 2022-23, arising from the illegal invasion of Ukraine by Russia, by assisting businesses with their energy bills during that time of uncertainty.
When TBESS was originally devised, it was expected that energy costs would increase significantly over the winter months - with the €1.2 billion cost, which was estimated by the Department of the Environment, Climate and Communications, being based on what was the expected upper end or ‘worst case scenario’ of wholesale energy price rises and consumption over the winter period.
While energy costs did rise before subsequently falling, ‘the worst case scenario’ in terms of energy pricing did not happen due to a number of factors such as a milder than expected winter which reduced demand as well as mitigation measures which were put in place across Europe such as increased storage capacity for natural gas.
As noted in the assessments of the scheme completed by my Department, there has been a significant stabilisation in energy prices in 2023. The decline in wholesale energy prices took time to filter through to business customers and TBESS was enhanced and extended to give businesses an opportunity to avail of the scheme. 25,132 businesses across the country benefited from the scheme with over €150.5 million having been paid out to them. The scheme is now closed.
In May, the Government agreed that unspent money from the TBESS could be used to support businesses who used Kerosene during 2022. In September, the Minister for Enterprise, Trade and Employment launched the Business Users Support Scheme for Kerosene (BUSSK). The scheme provided eligible businesses with a payment to reimburse them for half of their increased costs in the period from 1st March to 31st December 2022, compared to the equivalent period in 2021.
The Business Users Support Scheme for Kerosene closed to applications on the 31st October this year and applications are still being worked on for approval. Final approvals will be known in early December.
In July of this year the Minister for Environment, Climate and Communications and the Minister for Enterprise, Trade and Employment announced changes to the Non-Domestic Microgeneration Scheme, operated by the Sustainable Energy Authority of Ireland (SEAI), which extended the support offered to businesses and non-domestic applicants through a tiered grant support for solar PV, for installations greater than 6kWp up to 1,000kWp (1 MW) capacity.
Funds for the improved scheme have been diverted from the TBESS. The improved scheme complements the objectives of the TBESS, as it provides a solution to manage the impact of high energy prices and it empowers businesses to reduce their own emissions and support the local electricity grid.
Since 13th July this year the SEAI has received a total of 621 applications and offered a total of €10.8m in grant offers with a potential total of 54.6 MW in total generation capacity installed (averaging at 88kWp per grantee).
The Increased Cost of Business Grant (ICOB) was announced as part of Budget 2024 and will be targeted at small and medium sized businesses who operate from a rateable premises. The grant is intended to aid firms but is not intended to directly compensate for all increases in costs for every business. The total allocation for this scheme is €250 million. The scheme is currently being developed by the Department of Enterprise, Trade and Employment.
International Relations
Ceisteanna (153)
Marian Harkin
Ceist:153. Deputy Marian Harkin asked the Tánaiste and Minister for Foreign Affairs the measures, if any, he and his Department have taken to strengthen diplomatic ties with Taiwan; and if he will make a statement on the matter. [51639/23]
Amharc ar fhreagraFreagraí scríofa
Ireland, along with our EU partners, adheres to the One China Policy. This means that we do not have diplomatic relations with Taiwan and that we recognise the People's Republic of China as the legal representative of China. This does not preclude the development of economic, cultural and people-to-people connections with Taiwan; nor the meaningful participation of Taiwan in relevant multilateral fora.
The European Union is represented in Taiwan by the European Economic and Trade Office, which seeks to strengthen economic and trade relations with Taiwan. There has been a Taipei Representative Office in Dublin since 1988.
As of 2013, Taiwanese residents are eligible to apply to participate in Ireland's Working Holiday Programme. Each year, this programme gives some 400 Taiwanese residents the opportunity to come live and work in Ireland. Young Irish people can avail of a similar programme in Taiwan.
More broadly, my Department follows events in the Taiwan Strait closely. During my meeting with China's Foreign Minister on 7 November, I underlined that maintenance of the status quo and broader stability in the Strait is critical. We support peaceful resolution of tensions and reject the use of force.
Passport Services
Ceisteanna (154)
Éamon Ó Cuív
Ceist:154. Deputy Éamon Ó Cuív asked the Tánaiste and Minister for Foreign Affairs when a passport will issue to a person (details supplied); the reason for the delay in issuing said passport; and if he will make a statement on the matter. [51677/23]
Amharc ar fhreagraFreagraí scríofa
With regard to the specific application about which the Deputy has enquired, the Passport Service has issued a passport to the applicant.
Overseas Development Aid
Ceisteanna (155)
Rose Conway-Walsh
Ceist:155. Deputy Rose Conway-Walsh asked the Tánaiste and Minister for Foreign Affairs further to Parliamentary Question No. 52 of 14 November 2023, of the €60 million increase in Official Development Assistance in vote 27, how much was contained in the 'budget decisions'; and how much came from 'to be allocated' as outlined in the summer economic statement. [51715/23]
Amharc ar fhreagraFreagraí scríofa
As I mentioned in my response to the Parliamentary Question referred to by the Deputy, the Government has allocated €776.5 million in 2024 to Vote 27 - International Cooperation. This is an increase of €60 million on the 2023 Revised Estimate for Vote 27.
Decisions taken as part of Budget 2024 were consistent with and within the overall envelope of the expenditure increases announced in the Summer Economic Statement.
Middle East
Ceisteanna (156)
Catherine Connolly
Ceist:156. Deputy Catherine Connolly asked the Tánaiste and Minister for Foreign Affairs if he agrees that Ireland has a duty under the UN Genocide Convention to prevent genocide; if any assessment has been carried out as to whether there is a serious risk that genocide is being committed by Israel in Gaza; if so, the outcomes as a result of such an assessment; what action the Government now proposes to take in view of the very serious and worsening situation in Gaza; and if he will make a statement on the matter. [51732/23]
Amharc ar fhreagraFreagraí scríofa
I am deeply concerned about the the conflict in Gaza, and the dreadful impact it is having on civilians. The loss of life is shocking and the humanitarian situation is unconscionable, which is why Ireland has been to the fore in calling urgently for an immediate humanitarian ceasefire.
These events have raised serious questions of compliance with international law, in particular international humanitarian law (IHL). The Government has made clear that we fully support impartial and independent investigations into any and all breaches of IHL and other relevant branches of international law by the appropriate authorities.
Ensuring effective accountability is a central part of Ireland’s foreign policy. We aim to take actions that are most effective to practically promote this goal. This is why we announced last week a voluntary contribution of €3 million to the International Criminal Court, which is currently carrying out an investigation into the possible commission of atrocity crimes in Palestine, as well as concurrently dealing with a number of other situations around the world where such crimes may have been committed, all of which will benefit from the much-needed funding.
The Convention on the Prevention and Punishment of the Crime of Genocide has been ratified or acceded to by 153 states including Ireland, which acceded to the Convention in 1976. All Contracting Parties to the Convention undertake to prevent and punish genocide. We will continue to support accountability for all breaches of international law, and will take every opportunity to remind all parties to the conflict of their binding obligations under international law, in particular international humanitarian law.
Electric Vehicles
Ceisteanna (157)
Eoin Ó Broin
Ceist:157. Deputy Eoin Ó Broin asked the Minister for the Environment, Climate and Communications if he will provide a breakdown of the models of electric vehicles with a full price of more than €60,000 that are on the SEAI's registers to qualify for support through tax incentive schemes; and for each model, to provide the full price of the vehicle, in tabular form. [51594/23]
Amharc ar fhreagraFreagraí scríofa
The Sustainable Energy Authority of Ireland’s (SEAI) “Triple E” Product Register is a searchable list of energy efficient products. Minimum criteria are set which products are required to meet to be listed on the register.
The Accelerated Capital Allowance (ACA) for Energy Efficient Equipment scheme is aimed at encouraging businesses to purchase equipment that is highly energy efficient by permitting the full cost of expenditure on eligible equipment from taxable profits to be deducted in the year of purchase. This differs from the standard treatment applicable to capital assets, whereby wear and tear can be taken into account as a deduction for tax purposes, over eight years. Only products on SEAI’s Triple E Product Register are eligible to be considered under the ACA for energy efficient equipment. Businesses claim the ACA through their company's return of income to Revenue.
SEAI’s Triple E Register does not contain price information and SEAI has no role in pricing of commercial products. While the Society of the Irish Motor Industry (SIMI) publishes recommended prices, for guide purposes only, it is a matter for car dealers to set sales prices. SIMI’s data is available at the following website: www.simi.ie/en/motorstats/recommended-price-guide.
There are 159 types of Battery Electric Vehicles on the TripleE register plus 66 Plug-in Hybrid Vehicles and 44 Hybrid Electric Vehicles. There are 34 manufacturers as follows: Smith Electric Vehicles, Vectrix Corporation Inc.,Micro-Vett SPA, Aixam-Mega SAS, Toyota, Reva, Electric Car Company, Green Autos, Citroen Motors Ireland LTD, Vectrix Corporation, Mitsubishi Electric Vehicles, Nissan Ireland, Renault Ireland, Komatsu, BMW Automotive (Ireland) Ltd, Volvo Car Ireland, Mitsubishi iMiEV, Hyundai, Lexus, Volkswagen, Audi AG, Tesla Motors Ireland Limited, Kia Motors Ireland, Hyundai Cars Ireland, Mitsubishi Motors Ireland, Jaguar Land Rover Limited, Mercedes-Benz, Opel, MG Motor Ireland, UBCO, Skoda Ireland, Mazda Ireland, Peugeot,Polestar Automotive IRE Ltd, and Ford Motor Company.
A list of the models of cars on the Triple E register can be found in spreadsheet attached.
Departmental Data
Ceisteanna (158)
Eoin Ó Broin
Ceist:158. Deputy Eoin Ó Broin asked the Minister for the Environment, Climate and Communications to provide a breakdown of the final electricity demand from business, domestic sectors from 2019 to date in 2023, in tabular form. [51626/23]
Amharc ar fhreagraFreagraí scríofa
SEAI publishes detailed annual data on a one-year retrospective basis, so data for 2023 will not be available until September 2024.
However, I can provide the Deputy with the following tabular breakdown of the final electricity demand from business and domestic sectors from 2019 to 2022, provided by SEAI:
|
- |
Historic GWh per Sector: |
|||
|
Sector |
2019 |
2020 |
2021 |
2022 |
|
Agricultural and Fisheries |
1099 |
1132 |
1108 |
1006 |
|
Commercial Services |
19513 |
18658 |
21336 |
23850 |
|
Industry |
6467 |
6901 |
6854 |
6862 |
|
Public Services |
6895 |
6100 |
5941 |
5946 |
|
Residential |
8129 |
8718 |
8829 |
8309 |
|
Transport |
86 |
95 |
147 |
200 |
|
Total |
42190 |
41604 |
44216 |
46175 |
(SEAI, 2023)
Energy Conservation
Ceisteanna (159)
Michael Lowry
Ceist:159. Deputy Michael Lowry asked the Minister for the Environment, Climate and Communications to review and address correspondence (details supplied) concerning operational inefficiencies in the Sustainable Energy Authority of Ireland's management of the support scheme for renewable heat, particularly the substantial delays in budget deployment and payment cycles for clients; and if he will make a statement on the matter. [51637/23]
Amharc ar fhreagraFreagraí scríofa
The Support Scheme for Renewable Heat (SSRH) has, to date, provided offers to over 100 businesses to support the conversion to renewable heating. These offers combine to over €40m of support in both tariffs and grants. 37 of these projects have been completed and are in receipt of regular tariff payments or of grant payments. Another 12 projects, which have recently applied for payment, are at various stages of evaluation or inspection prior to being passed for regular tariff payments or grant payments.
The SSRH application process – from application to letter of offer – is routinely completed within an 8-week window. While delays may occur due to incomplete applications or missing information, when any issue is identified the SEAI addresses it with the applicant to attempt to correct it in a timely manner. A complete application will ensure swift review and approval by SEAI. The SSRH payment cycle process – from application for payment to payment issued – can also be completed within a short window of time.
Strong governance of the SSRH is necessary to ensure robust compliance within the scheme and with a range of wider requirements, which include compliance with planning, licencing, building control, and fire safety certification. If the application or any of the relevant documentation is incomplete, missing or delayed, payments will not be processed.
While the onus is on the applicant and their designer/installer to meet their legal compliance requirements to be funded under the SSRH, the SEAI continues to work with the biomass supply chain to support them in addressing these issues.
Renewable Energy Generation
Ceisteanna (160)
Pauline Tully
Ceist:160. Deputy Pauline Tully asked the Minister for the Environment, Climate and Communications if grants are available to install solar panels and wind turbines in domestic houses; to detail the criteria applied to these grants; and the timeframe within which it is expected these grants will remain in place. [51684/23]
Amharc ar fhreagraFreagraí scríofa
The Domestic Solar PV grant scheme under the Micro-generation Support Scheme (MSS) is administered by the Sustainable Energy Authority of Ireland (SEAI) and is open to houses built prior to 2021. The scheme came into operation in February 2022 and built on the success of the previous pilot version of the grant scheme. As part of the transition between schemes, the minimum BER C3 requirement was removed and the eligibility of the homes was changed from those built prior to 2011, to those built prior to 2021.
Micro-generation has an important role in creating opportunities for homes, schools, community groups and small commercial customers to take the first steps towards investment in renewable technologies, by generating and consuming their own electricity, which can help offset rising electricity prices as well as decarbonise homes and businesses.
The Micro-generation Support Scheme (MSS) provides capital grants through the SEAI for domestic applicants for Solar PV installations up to 6.0kW, primarily for self-consumption. Grant amounts are currently up to a maximum of €2,400 in 2023. The SEAI will also be assessing extending such support to other technologies under the MSS, including Micro-Hydro, Micro-Wind and micro-renewable CHP.
Solar PV grant eligibility criteria will be kept under review, and changes to the Domestic or Non-domestic schemes will be made when necessary. One such review and adjustment was approved on July 4th of this year, when Government approved amendments to the Non-Domestic Microgeneration Scheme, operated by the Sustainable Energy Authority of Ireland (SEAI), to significantly expand the range of grant supports available for business and other non-domestic applicants.
Additionally, on 1 May 2023, the rate of VAT for the supply and installation of solar PV systems in private dwellings was reduced to zero, which further supports householders wishing to invest in microgeneration technology.
Renewable Energy Generation
Ceisteanna (161)
Darren O'Rourke
Ceist:161. Deputy Darren O'Rourke asked the Minister for the Environment, Climate and Communications what assessments of the existing barriers and potential of development of renewable energy communities have been conducted; and if he will make a statement on the matter. [51710/23]
Amharc ar fhreagraFreagraí scríofa
The Renewable Energy Directive (RED) is the legal framework for the development of clean energy across all sectors of the EU economy, supporting cooperation between EU countries towards this goal. The most recently revised RED enters into force on 23 November 2023.
Article 22(3) of the recast RED requires Member States to carry out an assessment of the existing barriers and potential of development of Renewable Energy Communities in their territories. In February 2022, I signed the Regulations that transpose Articles 21 and 22 of the recast Renewable Energy Directive, which brings these Articles into force.
The Sustainable Energy Authority of Ireland (SEAI)'s community enabling framework has been put in place to address some of the key challenges of developing community renewable projects.
My officials are currently focused on bringing a Small-Scale Renewable Electricity Support Scheme (SRESS) into place. The export tariff phase of SRESS, to support small scale and community renewable projects, is due to be launched in the coming months. This scheme is being designed to align closely to the experience and capacity of the community energy sector and support a sustainable delivery pathway to the renewable energy community target of 500 MW by 2030.
In preparation for SRESS, SEAI has recently undertaken five grid studies on a county basis to support communities in identifying sites within their locality that are most likely to have an economically viable grid connection. These are helping community groups, that have ambitions of developing their own grid scale projects, to better understand which locations are more likely to be feasible for renewable community energy project development.
Grid connection generally is a major challenge for communities, which is something that the Commission for Regulation of Utilities is also examining as part of a review of its electricity generation connection policy.
Bringing the SRESS into place will help to remove existing barriers and assist with the potential of development of renewable energy communities. Once the scheme is in place, my officials will consider any further obligations around the above assessment.