Michael Healy-Rae
Ceist:198. Deputy Michael Healy-Rae asked the Minister for Transport to address issues over taxi vehicle cars (details supplied); and if he will make a statement on the matter. [3586/24]
Amharc ar fhreagraTaxi Regulations
Ceisteanna (198)
Freagraí scríofa
The regulation of the small public service vehicle (SPSV) industry, including vehicle age limits for SPSVs, is a matter for the independent transport regulator, the National Transport Authority (NTA), under the provisions of the Taxi Regulation Acts 2013 and 2016. I have no role in the day-to-day operations of the SPSV industry.
Regulations made by the NTA in 2010 first established a maximum permissible age of 10 years for new standard taxis and hackneys. The ten-year rule was adopted in recognition of the need to strike a balance between achieving standards that offer the customer confidence, comfort, and safety, and allowing industry members to operate successfully.
The NTA's extension of age limits during Covid-19 was an emergency measure of a temporary nature, taken in recognition of the particular challenges posed by the pandemic and was specifically aimed at ensuring that no operator would be required to change their vehicle while passenger demand remained low due to the pandemic.
A series of global circumstances in 2022 had, in the NTA’s view, considerably worsened the capability of taxi and hackney licence holders to secure new vehicles. Therefore, the NTA further temporarily extended the maximum permissible age for taxis and hackneys so that no current vehicle licence holder would be forced out of the industry because a replacement vehicle could not be purchased. They did this by introducing Regulations on 18 November 2022, the purpose of which is to amend Regulation 31 (Maximum Permissible Age Requirements) of the Taxi Regulation (Small Public Service Vehicle) Regulations 2015.
The 2022 Regulations provide for a graduated return to the ten-year age limit, with vehicles whose 10-year limit was originally in 2020 or 2021 now extended to 2025, those whose original limit is in 2022 or 2023 now extended to 2026 and those whose original limit will be reached in 2024 extended to 2027.
The NTA has contacted SPSV licence holders to confirm the new final operation date of their current licensed vehicle. This amendment was made as an exceptional provision and contingency measure, as a result of vehicle supply issues. The NTA does not anticipate introducing any further maximum permissible age extensions.
Active Travel
Ceisteanna (199)
Seán Canney
Ceist:199. Deputy Seán Canney asked the Minister for Transport if he will instruct the NTA to support active travel projects in rural towns and villages; and if he will make a statement on the matter. [3587/24]
Amharc ar fhreagraFreagraí scríofa
As Minister for Transport, I have responsibility for policy and overall funding in relation to Active Travel. Funding is administered through the National Transport Authority (NTA), who, in partnership with local authorities, have responsibility for the selection and development of specific projects in each local authority area.
It should be noted that the NTA works with local authorities to identify projects which would most benefit from investment through its Active Travel Programme. These projects are usually based in cities, towns both large and small, and rural villages. There are many examples of projects which have received funding around the country outside the larger urban areas.
There is a large number of projects in the pipeline for delivery around the country in the next few years, and as such, we are moving into a period of project prioritisation, whereby funding will be allocated to areas of greatest impact in modal shift. The NTA will continue to work with local authorities to identify viable projects across both urban and rural areas which should receive funding in the coming years.
Providing viable active travel infrastructure across both rural and urban areas is vital for encouraging modal shift away from private car use where possible, which is a key priority going forward as we try to meet our carbon emission reduction targets.
Public Transport
Ceisteanna (200)
Patrick Costello
Ceist:200. Deputy Patrick Costello asked the Minister for Transport if he will liaise with the TFI and Dublin Bus to ensure that all literature, both hard copy and electronic, classifies child leap cards as covering the age range of 5-18, in line with the UN Convention on the rights of the child which define a child as being aged 18 and below (details supplied); and if he will make a statement on the matter. [3607/24]
Amharc ar fhreagraFreagraí scríofa
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has statutory responsibility for the regulation of fares in relation to public passenger transport services.
In light of the Authority's responsibility in this area, I have forwarded the Deputy's query to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.
A referred reply was forwarded to the Deputy under Standing Order 51
Road Traffic Accidents
Ceisteanna (201)
Brendan Griffin
Ceist:201. Deputy Brendan Griffin asked the Minister for Transport for a breakdown of speed zones where fatal accidents have occurred in each of the past five years. [3614/24]
Amharc ar fhreagraFreagraí scríofa
The Road Safety Authority (RSA) has a statutory remit to report on fatal, serious and minor injury collisions on public roads. The RSA receives collision data from An Garda Síochána for this purpose and produces official statistics to help develop evidence-based road safety interventions.
Given the RSA's responsibility in this matter, I have referred the Deputy's questions to the RSA for direct, detailed reply. I would ask the Deputy to contact my office if a response has not been received within ten days.
A referred reply was forwarded to the Deputy under Standing Order 51
Bus Services
Ceisteanna (202)
Bernard Durkan
Ceist:202. Deputy Bernard J. Durkan asked the Minister for Transport the extent to which the bus service from Leixlip to Blanchardstown can be augmented in such a way to facilitate patients attending James Connolly Hospital; and if he will make a statement on the matter. [3662/24]
Amharc ar fhreagraFreagraí scríofa
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally and for the scheduling and timetabling of these services in conjunction with the relevant transport operators. The NTA also has statutory responsibility for the planning and development of public transport infrastructure in the Greater Dublin Area, including the BusConnects Dublin programme.
In light of the Authority's responsibility in this area, I have forwarded the Deputy's query to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.
A referred reply was forwarded to the Deputy under Standing Order 51
Special Educational Needs
Ceisteanna (203)
Paul Kehoe
Ceist:203. Deputy Paul Kehoe asked the Minister for Finance if special needs assistants are entitled to claim flat rate expenses as other employees can do; and if he will make a statement on the matter. [3425/24]
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 one million Income Tax Returns have been filed with Revenue by PAYE taxpayers.
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. Revenue has confirmed that a submission was received from a representative body for Special Needs Assistants some time ago. However, it did not contain the required information necessary for Revenue to progress the submission further.
Notwithstanding that a FRE is not in place for Special Needs 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. For PAYE taxpayers, 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.
Agriculture Industry
Ceisteanna (204)
Patrick O'Donovan
Ceist:204. Deputy Patrick O'Donovan asked the Minister for Finance his plans to alleviate the situation for active farmers whose land is being subjected to residential zoned land tax; and if he will make a statement on the matter. [3446/24]
Amharc ar fhreagraFreagraí scríofa
The Residential Zoned Land Tax (RZLT) is a new tax which was introduced in Finance Act 2021. It seeks to increase housing supply by encouraging the activation of development on lands which are suitably zoned and appropriately serviced. It aims to bring those lands which have benefitted from investment in services and are capable of being developed forward for housing.
The tax is an action contained in Housing for All, the Government’s plan for housing, to increase housing supply and is supported in the Programme for Government. The tax applies to land that is zoned suitable for residential development and serviced.
The tax measure is a key pillar of the Government’s response to address the urgent need to increase housing supply in suitable locations. However, it is important that affected landowners have sufficient opportunity to engage with the mapping process and that a fair and transparent process is applied when local authorities consider what land should be placed on the RZLT maps.
Therefore, as part of Budget 2024, it was decided to extend the liability date of the tax by one year, from February 2024 to February 2025. The policy rationale behind this deferral is to allow for the annual mapping cycle to complete and afford landowners another opportunity to raise issues for the consideration of the local authority which may result in the land not meeting the criteria for inclusion as set out in section 653B of the TCA 1997.
The deferral will also provide a further opportunity to landowners, including farmers, whose land will appear on a draft revised final map to be published on 1 February 2024 to request the re-zoning of such land from the local authority in whose functional area the land is situated.
In relation to farmland, it is important to note that, to come within the scope of RZLT, farmland must be both zoned for residential use and serviced. Farmland that is zoned for residential use, but which is not currently serviced, is not within the scope of the tax and will only come within the scope of the tax should the land become serviced at some point in the future.
Agricultural land which is zoned solely or primarily for residential use meets the criteria set out within the legislation and therefore falls within the scope of the tax. Agricultural land that is zoned for a mixture of uses including residential is not in scope. These zonings are considered to reflect the housing need set out within the core strategy for the relevant local authority area and landowners within such zonings may fall within the scope of the tax, in the interests of ensuring an appropriate supply of housing on zoned lands.
Decisions on whether to amend zonings as a result of submissions or at any other time are a matter for the local authority, taking into account the need to ensure that housing supply targets across the county can be met.
It is also worth noting that provision is made in the Planning and Development Act 2000 for elected members to seek a report from their Chief Executive on the matter of proposed re-zonings.
Furthermore, Finance Bill 2022 introduced an exemption for land that is within the scope of the tax but is subject to a contract that precludes the landowner from developing it. For the exemption to apply, the contract must have been entered into prior to 1 January 2022, i.e., prior to the introduction of RZLT. For example, where a farmer leased land prior to 1 January 2022 and the requisite conditions are met, the farmer may claim an exemption from the tax for the period of the lease.
Officials from Department of Finance and Department of Housing, Local Government and Heritage continue to engage with various representative bodies, including those representing the agricultural community, in relation to the RZLT measure.
Tax Collection
Ceisteanna (205)
Brian Leddin
Ceist:205. Deputy Brian Leddin asked the Minister for Finance whether any update is anticipated to the 2015 report entitled 'Spillover Analysis Possible Effects of the Irish Tax System on Developing Economies'; and if he will make a statement on the matter. [3530/24]
Amharc ar fhreagraFreagraí scríofa
As the Deputy will be aware the Department of Finance published an independent economic analysis into the possible effects of the Irish tax system on developing economies in 2015. The analysis, completed by the IBFD on behalf of the Department, was entitled ''Spillover Analysis Possible Effects of the Irish Tax System on Developing Economies' and included a baseline analysis of Ireland's tax treaty network, tax system, and trade and capital flows with developing countries.
On foot of the publication of the report the Government has taken a number of steps to address issues raised, including completing the renegotiation of two specific tax treaties, and has used the analysis to inform Ireland's future interactions with developing countries.
The research has directly fed into the formulation of Ireland's Treaty Policy Statement which was published in June 2022 following a public consultation process and bilateral engagements with a broad range of stakeholders including NGOs.
The treaty policy statement directly addresses policy for treaties with developing countries. The statement contains a commitment to not approach any least developing country, as defined by the UN, in relation to opening discussions on treaties and where Ireland is approached a commitment is made to carry out a spillover analysis to ensure that benefits are likely to accrue prior to agreeing to any such treaty. Where Ireland agrees to a commence negotiations there is a commitment to fully consider the preferences of the partner country regarding source taxation. Accordingly, as this analysis is now incorporated into the Tax Treaty Policy there are no current plans to conduct further more general spill over analysis of this nature at this time.