Michael Healy-Rae
Question:163. Deputy Michael Healy-Rae asked the Minister for Finance if exceptions can be made with regard to the vacant property tax (details supplied); and if he will make a statement on the matter. [23559/24]
View answerTax Exemptions
Questions (163)
Written answers
The Vacant Homes Tax (VHT) was announced in Budget 2023 and legislated for in Finance Act 2022. The objective of the vacant homes tax is to increase the supply of homes for rent or purchase by encouraging the owners of vacant, habitable, residential properties to bring those properties back into use.
The tax applies to residential properties that are within the scope of local property tax (LPT) only. It does not apply to properties that are derelict or uninhabitable. The tax seeks to achieve an appropriate balance between incentivising owners of vacant homes to bring their properties back into use and not penalising home-owners for normal, temporary vacancy. A residential property will be within the scope of VHT, if it has been occupied as a dwelling for less than 30 days in a chargeable period. Each chargeable period will run for 12 months from 1 November to 31 October of each year.
Where a property is in use as a dwelling for less than 30 days in a twelve-month period, consideration should be given to whether the property could be put to greater use. The tax operates on a self-assessed basis, which means that property owners are required to determine whether or not they have a liability to pay vacant homes tax and to satisfy any related pay and file obligations.
The vacant homes tax does not apply to properties in a chargeable period if they were sold during this time, to properties that were exempt from LPT for the year in which a chargeable period for vacant homes tax ends, or to any property that was subject to a bona fide tenancy lasting at least 30 days during a chargeable period.
With regards to the details supplied by the Deputy, the VHT legislation provides for a limited number of exemptions to ensure property owners are not unfairly charged for temporary vacancy arising from genuine reasons. These exemptions include:
• where the owner-occupier of a property has recently died, and while their estate is in probate, ending once administration of the estate has been completed;
• where the property was actively marketed for sale or for rent;
• where the occupation or sale of the property was restricted by court order;
• where the property underwent structural works, substantial repairs or substantial refurbishment works;
• where the property was vacant as a result of the owner’s long-term illness; and
• where the property is owned by a North-South implementation body within the meaning of the British-Irish Agreement Act 1999.
The scope of these exemptions is narrow and subject to certain conditions, to ensure that the tax effectively targets long-term vacancy.
The legislation includes a standard record-keeping provision, which will require property owners to maintain certain records in relation to the use of their properties to support compliance with the tax. If they do not keep the records concerned, a penalty will apply.
Further detailed information regarding the different VHT exemptions is available on the Revenue website: www.revenue.ie/en/property/vacant-homes-tax/exemptions/index.aspx.
Middle East
Questions (164)
Bríd Smith
Question:164. Deputy Bríd Smith asked the Minister for Finance if he will outline, given his powers to freeze, seize or otherwise impose restrictive measures on assets for the purpose of combating terrorism under the Criminal Justice (Terrorist Offences) Act 2005, and that the construction of settlements in the West Bank meets the definition of terrorist activity under that Act, as it is carried out with the intention of seriously destabilising or destroying the fundamental political, constitutional, economic or social structures of a state or an international organisation, the measures he intends to impose to prevent the financing of organisations carrying out terrorist activity in the West Bank; and if he will make a statement on the matter. [23622/24]
View answerWritten answers
Restrictive measures, or sanctions as they are generally referred, are a tool of the EU's Common Foreign Policy. Ireland does not impose sanctions regimes unilaterally. Ireland implements EU sanctions and it also implements UN sanctions via EU sanctions.
EU sanctions have direct effect in all Member States of the EU, and they are legally binding on all natural and legal persons in Ireland. As such, a natural or legal person who contravenes a provision of an EU sanctions regulation would be guilty of an offence and liable to prosecution.
EU sanctions regimes provide for the freezing of the assets for the duration of the sanctions regime, rather than the seizure or confiscation of the assets.
In view of the levels of violence being perpetrated by certain Israeli settlers against Palestinian communities in the West Bank, in particular since 7 October 2023, Ireland worked to agree sanctions against violent settlers, as well as Hamas members who were part of the horrific attacks in Israel on 7 October.
In accordance with international law, Ireland distinguishes between the territory of the State of Israel and the territories occupied since 1967 and it ensures that any bilateral agreements with Israel do not apply to the occupied territories. A whole-of-Government approach is applied to this policy of differentiation.
The Government has made clear that all Israeli settlements in the occupied Palestinian territory, including East Jerusalem, are illegal under international law. Continuing, and indeed increasing, Israeli settlement activities dangerously imperil the viability of the two-State solution based on the 1967 lines. I therefore take this opportunity to reiterate Ireland’s consistent call to Israel to immediately cease all settlement activity across the occupied Palestinian territory.
Tax Exemptions
Questions (165)
Brendan Griffin
Question:165. Deputy Brendan Griffin asked the Minister for Finance if lands that have received business tax relief for fixed terms will be exempted from the residential lands zoned tax; and if he will make a statement on the matter. [23731/24]
View answerWritten answers
Finance Act 2021 introduced Part 22A Residential Zoned Land Tax (RZLT) into the Taxes Consolidation Act 1997. RZLT is designed to prompt residential development by owners of land that is zoned for residential or mixed-use (including residential) purposes and that is serviced, and is not otherwise precluded from development, due to issues such as contamination, etc.
RZLT is an annual tax, calculated at a rate of 3% of the market value of the land within its scope. The tax will be due and payable from 2025 onwards in respect of land which fell within the scope of the tax on or before 1 January 2022. Where land is zoned or serviced after 1 January 2022, the tax will be first due in the third year after the year in which it comes within scope.
It is important to note that, to come within the scope of RZLT, land must be both zoned for residential use and serviced. Land that is zoned for residential use, but which is not currently serviced, is not within the scope of the tax and will only come within the scope of the tax should the land become serviced at some point in the future. Land will be considered to be serviced for the purposes of the tax where it is reasonable to consider that the land has access to, or may be connected to, public infrastructure and facilities, including roads and footpaths, public lighting, foul sewer drainage, surface water drainage and water supply, necessary for dwellings to be developed on the land and with sufficient service capacity available for such development.
Land which falls within the scope of RZLT will be reflected in maps prepared and published by local authorities, which will allow landowners to confirm whether their land is subject to the tax. Certain land, while being zoned for residential use and serviced, is specifically excluded from the scope of the tax and will not be included on RZLT maps. This includes:
• Land that is zoned for residential use or zoned for a mixture of uses, that includes residential use, but which is also subject to a written and mapped objective within a development plan or local area plan requiring that the land be developed on a phased basis, where, as a consequence of the application of such objective to the land, it is reasonable to consider that it is not available for development.
• Land that, while zoned for residential use, is an authorised development used to carry on a trade or profession by a business liable to pay commercial rates, and which provides services to residents of adjacent residential areas, such as a shop.
• Land that is zoned for a mixture of residential and other uses, where it is reasonable to consider the land is integral to the operation of a business carried out on or beside it and where it is an authorised development.
• Land that is required for, or occupied by, other uses such as social, community or governmental infrastructure, including education and healthcare facilities, facilities used for the purposes of public administration, transport facilities and infrastructure, utilities, energy or telecommunications infrastructure and facilities, water and wastewater infrastructure and facilities, waste management and disposal infrastructure and recreational infrastructure including sports facilities and playgrounds.
• Land that is subject to a statutory designation that may preclude development.
• Land in respect of which the derelict sites levy is payable in accordance with the Derelict Sites Act 1990.
In certain cases, land may meet the criteria to fall within the scope of the tax as set out above and may be included on an RZLT map published by a local authority, however, the owners of such land will not be liable to the tax. This includes:
• Existing residential properties that are liable for Local Property Tax, and
• Land that is subject to a contract, which was entered into before 1 January 2022, that precludes the landowner from developing it.
It is assumed that the Deputy’s query refers to Business Relief from Capital Acquisitions Tax. There is no specific exemption from RZLT that applies to land which meets the conditions for Business Relief from Capital Acquisitions Tax. However, it may be possible that such land may fall within one of the exclusions or exemptions outlined above.
Tax Data
Questions (166)
Ged Nash
Question:166. Deputy Ged Nash asked the Minister for Finance the number of disposals of a business by a parent to a child in the years 2020 to 2023 inclusive; the number of disposals of companies valued at over €10 million for each of the relevant years where the business is being transferred to the next generation of children; his plans to introduce a new €10 million cap on the retirement relief capital gains tax exemption; the estimated number of businesses/individuals will be impacted by the planned changes in the first year of the new regime; and if he will make a statement on the matter. [23824/24]
View answerWritten answers
Finance Act 2023 introduced amendments to section 599 of the Taxes Consolidation Act 1997 which grants relief from Capital Gains Tax on the disposal by individuals aged 55 and over of qualifying business or farm trade assets to that individual’s child. This relief is known as Retirement Relief.
Currently the relief is unrestricted in respect of disposals of qualifying assets by individuals aged 55 to 65. For individuals aged 66 or over, the relief is capped by reference to assets with a market value of €3 million.
The amendments extend the upper age limit for the relief from 65 until the age of 70. The reduced relief which was available on disposals from age 66 onwards will now apply from age 70.
The amendments also introduced a new lifetime limit of €10 million on the value of qualifying assets in respect of which relief is available for disposals made by individuals from the age of 55 until the age of 70. This aspect of the amendment was informed by recommendation 7.3 contained in the Commission on Taxation and Welfare Report which recommended a lifetime limit on all disposals of businesses or farms to children.
While these changes were legislated for in Finance Act 2023 they will come into effect from 1 January 2025 so as to allow for an appropriate transitional period.
I am advised by Revenue that the available information in relation to Capital Gains Tax retirement relief is as published on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/index.aspx for years up to 2022, the latest year available.
In relation to the number of disposals of a business by a parent to a child the number of disposals within the family for the years 2020 to 2022 is as shown in the table below:
|
Tax Year |
Number of Claims in Respect of Retirement Relief Within the Family (CGT) |
|
2020 |
718 |
|
2021 |
836 |
|
2022 |
815 |
I am further advised by Revenue that the number of disposals in the table above associated with consideration exceeding €10 million cannot be provided due to taxpayer confidentiality and the low number of claimants involved. The number of taxpayers impacted by the proposed change in the limits to €10 million from 1 January 2025 is not available as this will depend on future disposals of the relevant assets, associated gains from these disposals and the impact of behavioural change as a result of these proposed changes.
Tax Exemptions
Questions (167)
Jim O'Callaghan
Question:167. Deputy Jim O'Callaghan asked the Minister for Finance further to Parliamentary Question No. 244 of 14 May 2024, under the Value-Added Tax (Refund of Tax) (No. 15) Order 1981 (people with disabilities can claim a VAT refund on aids and appliances that help them carry out daily activities at home or at work), if the Government has any plans to review the process by which this tax refund is claimed; and if he will make a statement on the matter. [23920/24]
View answerWritten answers
The VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the Directive provides that all goods and services are liable to VAT which is paid by the final consumer.
The Directive allows for certain historic VAT treatments to be maintained under certain conditions, and Ireland has retained the application of a relieving provision, the Value Added Tax (Refund of Tax) (No. 15) Order, 1981 (SI No. 428 of 1981), (VAT Refund Order).
The VAT Refund Order provides that disabled persons, defined as persons who, as a result of an injury, disease, congenital deformity or physical or mental illness, or defect, suffer from a loss of physical or mental faculty resulting in a specified degree of disablement, may apply for a refund of VAT incurred on qualifying goods.
Qualifying goods are defined as goods other than mechanically propelled road vehicles which are aids or appliances, including parts and accessories, specially constructed or adapted for use by a disabled person and includes goods which, although not so specially constructed or adapted, are of such a kind as might reasonably be treated as so constructed or adapted having regard to the particular disablement of that person.
Claims process
Claims for repayment should be made on Revenue’s eRepayments system through MyAccount. Alternatively, paper applications can be made on Form VAT 61A. Applications must be submitted within four years from the end of the VAT period to which the claim relates.
At present, paper claims have an average processing time of 7 to 8 weeks and online claims would have an average processing time of 4 to 5 weeks. Revenue endeavour to get claims processed within 20 working days if all supporting documentation is in order. However, refunds may be delayed where further information is required by Revenue to validate the claim.
Government has no plans to review the process by which this VAT refund is claimed.
Housing Schemes
Questions (168)
Pádraig O'Sullivan
Question:168. Deputy Pádraig O'Sullivan asked the Minister for Finance if he will address concerns in correspondence (details supplied); if there are any suitable schemes available to this person; and if he will make a statement on the matter. [23922/24]
View answerWritten answers
The Help to Buy 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 on Income Tax and Deposit Interest Retention Tax paid in the State over the previous four years, subject to limits outlined in the legislation. Section 477C of the Taxes Consolidation Act 1997 outlines the definitions and conditions that apply to the scheme.
Help To Buy only applies where a mortgage is taken out to purchase or build a home and where the value of the qualifying loan is a minimum of 70% of the ‘purchase value’ of a purchased new build or 70% of the approved valuation of a self-build.
The Help to Buy scheme was originally intended to be limited to individuals who were taking out mortgages with at least 80% Loan-to-Value ratio. However, in the course of the Oireachtas debates on Finance Bill 2016, the relevant provision was amended to reduce the Loan-to-Value ratio to a minimum of 70% to ensure that first-time buyers do not feel compelled to borrow larger amounts in order to qualify.
The rationale for not reducing it further is that those who are in the position of being able to avail of a mortgage at a lower Loan-to-Value ratio are considered to have sufficient resources to more than meet the deposit requirements of the macro-prudential rules and thus less in need of assistance from the Exchequer. Lowering the Loan-to-Value ratio ceiling would therefore only increase deadweight in the scheme. In fact, the independent review of the scheme which took place in 2022 recommended that the Loan-to-Value ratio be increased to 80% for purchasers availing of Help to Buy.
As with all tax incentive schemes, there will always be individuals who do not meet the eligibility criteria. In designing tax reliefs, 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 the limited Exchequer resources are managed appropriately.
As with all such tax expenditure, the conditions of the Help to Buy scheme remain under review. However, it is a long-standing 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. I would add that any such decisions must have regard to the sound management of the public finances and my Department's Tax Expenditure Guidelines.
Mortgage Interest Rates
Questions (169)
Cian O'Callaghan
Question:169. Deputy Cian O'Callaghan asked the Minister for Finance if there is a customer/economic impact assessment for an interest rate scheme (details supplied); if this assessment is required for new schemes entering the market; and if he will make a statement on the matter. [23925/24]
View answerWritten answers
From a consumer protection and macro prudential perspective, there are a number of regulatory measures which apply to the provision of new residential mortgage credit to consumers. These include the European Union (Consumer Mortgage Credit Agreements) Regulations 2016, the Central Bank Consumer Protection Code and the Central Bank macroprudential mortgage lending rules.
These measures place a number of obligations on lenders in relation to the provision of residential mortgage credit, including the requirement to:-
• where relevant, obtain relevant information from the borrower on his/her needs and objectives, personal circumstances and financial situation;
• assess the affordability of credit and the suitability of a product or service based on the individual circumstances of the borrower;
• provide credit only where the creditworthiness assessment indicates that the borrower is likely to meet his/her obligations in the manner required under the credit agreement; and
• provide an amount of credit in line with the loan to value and loan to income requirements of the macro prudential mortgage lending requirements.
The Central Bank is also the competent authority for supervising compliance with various EU level initiatives setting out sustainability related requirements for financial products and services including:
• disclosure requirements as set out in the Sustainable Finance Disclosure Regulation (SFDR) which seeks to ensure that those purchasing financial products have the information necessary to understand their sustainability characteristics;
• requirements around integrating the consumer’s sustainability preferences when assessing the suitability of a financial product for the consumer; and
• requirements around integrating sustainability factors into the product oversight and governance process.
In addition, for banking products, including mortgage lending, firms also need to comply with European Banking Authority Guidelines on product oversight and governance arrangements for retail banking products.
Within the parameters of this regulatory framework, the decision to provide a particular loan product and to grant an individual application for mortgage credit is then a commercial decision to be made by the individual regulated entity. I have no function in such decisions.
Nevertheless, the Deputy may wish to note that the energy intensity of borrowers is a growing risk channel for the banking sector. ‘Green mortgages’ provide lower interest rates on energy efficient properties, thereby creating an incentive for borrowers to invest in energy-saving technologies. Over time, the gradual decarbonisation of the mortgage book will lower energy-related credit risk in the banking sector.
In this regard, Central Bank research in 2023 noted the strong growth in ‘green mortgage’ originations since their introduction as a product in the Irish market in 2019.
The Deputy may also wish to note that Home Energy Upgrade Loan Scheme, which offers unsecured low-cost finance for eligible applicants to fund retrofitting of their properties for energy efficiency and decarbonisation purposes, has also recently been launched.
Tax Exemptions
Questions (170)
Richard Bruton
Question:170. Deputy Richard Bruton asked the Minister for Finance if he has received a submission to extend a VAT exemption to counsellors and psychotherapists; and if he will make a statement on the matter. [23935/24]
View answerWritten answers
I can confirm that I have received a submission in relation to VAT on counsellors and psychotherapists. As the Deputy will be aware, the VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. Under our legislation the provision of medical care services by recognised medical professionals are exempt from VAT. This includes health professionals registered under the Medical Practitioners Act 2007, the Nurses and Midwives Act 2011, and those engaged in a regulated profession designated under Section 4 of the Health and Social Care Professionals Act 2005.
Statutory Instrument No. 170 of 2018 (Health and Social Care Professionals Act 2005 (Regulations 2018)) of 2 July 2018 designates psychotherapists and counsellors as a regulated profession and establishes the Counsellors and Psychotherapists Registration Board. Professional counselling and psychotherapy services provided by persons registered by this Board are exempt from VAT from the date of their registration. Where such services are supplied by a person who is not so registered (including where the services are provided by a person in advance of their being so registered) then the supply of the service is liable to the reduced rate of VAT, currently 13.5%.
Psychologists are listed as designated professionals in the Health and Social Care Professionals Act 2005, although the register of psychologists envisaged by that legislation has not yet opened. I am advised by Revenue that, because the supply of services by psychologists were exempt from VAT for many years prior to the 2005 Health legislation, that pre-existing exemption has been maintained pending commencement of the Psychologists register.
On 27 February 2019, the then Minister for Health, Simon Harris TD, confirmed the establishment of and appointment of members to the Counsellors and Psychotherapists Registration Board, under the Health and Social Care Professionals Act 2005 (amended) to regulate the professions of Counsellors and Psychotherapists. The thirteen members of the Counsellors and Psychotherapists Registration Board were appointed with effect from 25 February 2019.
Questions on the establishment of the Counsellors and Psychotherapists Registration Board and their progress in opening their register are a matter for my colleague, the Minister for Health.
I understand that officials in my Department have engaged with their counterparts in the Department of Health in relation to this matter and have advised them that the VAT exemption in question will apply from the date of registration by the Counsellors and Psychotherapists Registration Board.
Insurance Coverage
Questions (171)
Steven Matthews
Question:171. Deputy Steven Matthews asked the Minister for Finance if his attention has been drawn to concerns of sports/recreation clubs regarding the lack of insurance cover available to cover children's summer camps (details supplied); if he plans to engage with this sector on this issue; and if he will make a statement on the matter. [23976/24]
View answerWritten answers
At the outset, I wish to reassure the Deputy that I recognise the concerns felt by many sport and recreation clubs regarding insurance cover. Officials from my Department have raised the situation with representative groups in the sector and have found that there does not appear to be a widespread market capacity issue.
Of particular relevance to the Deputy’s question, last summer, one of the key “asks” of both the insurance industry and reform campaigners was delivered – the rebalancing of the Duty of Care. Accordingly, the amendments to the Occupiers’ Liability Act 1995 should deliver major benefits to businesses, sporting groups and community and voluntary organisations in particular. In time, cost savings from reduced claims should also help to lower premiums for such organisations, particularly those engaged in high-risk/high-footfall activity, where claims associated with ‘slips, trips and falls’ are more prevalent. This should benefit businesses in the tourism, hospitality and recreation/activity sectors.
One of the main changes is that the law now allows for a broader range of scenarios where it can be shown that a visitor or customer has voluntarily assumed a risk resulting in harm. In addition to being a legislative change, it is hoped that this signals the start of a cultural shift surrounding the claims environment in Ireland, which would bring us more into line with our European Union peers. It is important that we as legislators now work with other stakeholders to increase awareness of the new Duty of Care landscape, to empower organisations such as sport and recreation clubs when it comes to obtaining insurance cover from their insurer or broker.
Insurance reform is a key priority for this Government and is being delivered via the Action Plan for Insurance Reform, with the vast bulk of the actions now either implemented or initiated. I would therefore like to take this opportunity to assure the Deputy that it is Government's intention to ensure that implementation of the Action Plan can have a positive impact on the affordability and availability of insurance across all sectors in the economy and society, including for sporting and recreational activities.
State Bodies
Questions (172, 173)
Mattie McGrath
Question:172. Deputy Mattie McGrath asked the Minister for Finance to explain the arrangement that NAMA/Nalm had with a company (details supplied) in relation to a hotel; and if he will make a statement on the matter. [24109/24]
View answerMattie McGrath
Question:173. Deputy Mattie McGrath asked the Minister for Finance to provide an explanation on transactions (details supplied); and if he will make a statement on the matter. [24110/24]
View answerWritten answers
I propose to take Questions Nos. 172 and 173 together.
As the Deputy may be aware, NAMA does not typically own or control properties; rather NAMA owns loans for which the properties act as security. The properties securing NAMA’s loans are owned and controlled by their registered owners or appointed receivers in the case of enforcement.
I wish to advise the deputy that by virtue of Sections 99 and 202 of the NAMA Act 2009, NAMA is legally precluded from disclosing confidential debtor information, including specific details relating to debtors, secured assets or related transactions.
Having raised these questions with NAMA, I am informed by NAMA that it is satisfied it has at all times acted appropriately and in accordance with its statutory remit and obligations in respect of the asset in question.
Question No. 173 answered with Question No. 172.
Flood Relief Schemes
Questions (174)
Cathal Crowe
Question:174. Deputy Cathal Crowe asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if the Office of Public Works can prioritise works adjacent to Kildysart graveyard, County Clare, to stop the burial ground being flooded by the Shannon river tidal waters; and if he will make a statement on the matter. [23786/24]
View answerWritten answers
Local flooding is a matter in the first instance for each local authority to investigate and address.
The Minor Flood Mitigation Works and Coastal Protection Scheme was introduced by the Office of Public Works (OPW) in 2009. The purpose of the Scheme is to provide funding to Local Authorities to undertake minor flood mitigation works or studies to address localised fluvial flooding and coastal protection problems within their administrative areas. The scheme generally applies where a solution can be readily identified in a short time frame.
Under the Scheme, applications for funding are considered for flood relief and coastal erosion protection measures costing up to €750,000 in each instance. Funding of up to 90% of the cost is available for approved projects. Applications are assessed by the OPW having regard to the specific economic, social and environmental criteria of the scheme, including a cost benefit ratio and having regard to the availability of funding for flood risk management. Full details of this scheme are available on www.floodinfo.ie.
Since 2009, OPW has approved funding under the Minor Flood Mitigation Works and Coastal Protection Scheme of circa €3.8 million to County Clare for some 41 projects.
It is open to Clare County Council to make an application for funding under this scheme for this location and the OPW is happy to engage with Clare County Council in this regard on the matter.
Public Sector Pensions
Questions (175)
John Lahart
Question:175. Deputy John Lahart asked the Minister for Public Expenditure, National Development Plan Delivery and Reform his plans in response to queries from persons who are concerned that there will be a break in the parity between retired civil and public servants and existing civil servants when it comes to retiring; and if he will make a statement on the matter. [23796/24]
View answerWritten answers
As Minister for Public Expenditure, NDP Delivery and Reform, I have overarching responsibility for public service pension policy, including in relation to pension increases in the civil and public service. Section 29(2) of the Pension Increase Act 1964 provides that the Minister for Public Expenditure, NDP Delivery and Reform (previously the Minister for Finance) may make regulations to provide for increases in public and civil service pensions in payment. Such increases are awarded at the discretion of the Minister.
As per Circular 04/2024, it has been agreed that post-retirement pension adjustment for retirees of pre-existing (pre-2013) public service pension schemes will be based on the principle of pay parity for the duration of the Public Service Agreement 2024-2026. Under the policy of pay parity, general round pay increases are passed on to pensions awarded under pre-existing public service schemes. Where applicable, salary increases awarded to serving public servants will be reflected in the pensions of those persons who have retired on an equivalent grade and pay scale point. Pensions in payment under the Single Public Service Pension Scheme are adjusted in line with increases in the Consumer Price Index (CPI), as provided for under Article 40 of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012.
Waterways Issues
Questions (176)
Michael Healy-Rae
Question:176. Deputy Michael Healy-Rae asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will report on issues regarding a river in County Kerry (details supplied); and if he will make a statement on the matter. [23825/24]
View answerWritten answers
The Office of Public Works (OPW) has a statutory remit for the maintenance of the Maine Arterial Drainage Scheme under the Arterial Drainage Act, 1945. The area in question does not form part of this Arterial Drainage Scheme.
Local flooding, is in the first instance, a matter for each local authority to investigate and address.
The Minor Flood Mitigation Works and Coastal Protection Scheme was introduced by the OPW on an administrative, non-statutory basis in 2009. Applications for funding from local authorities are considered for flood relief and erosion protection measures costing up to €750,000 in each instance. Funding of up to 90% of the cost is available for approved projects. Applications are assessed by the OPW having regard to the specific economic, social and environmental criteria of the scheme, including a cost benefit ratio and having regard to the availability of funding for flood risk management. Full details of this scheme are available on www.floodinfo.ie/
The OPW welcome applications for funding under this scheme and is happy to engage with Kerry County Council in this regard.
National Monuments
Questions (177)
Brendan Griffin
Question:177. Deputy Brendan Griffin asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if his office will facilitate a meeting between the head of monuments and a person in County Kerry (details supplied); and if he will make a statement on the matter. [23894/24]
View answerWritten answers
Heritage officials from the Office of Public Works are available to meet with Mr. Kelliher of Gallarus Oratory Visitor Centre. I suggest he makes contact directly with my officials in the National Monuments team by emailing NMGeneral@opw.ie and I suggest he includes a proposed agenda for the meeting.
Flood Relief Schemes
Questions (178)
David Stanton
Question:178. Deputy David Stanton asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the role, if any, his Department plays in the repair and replacement of private housing estate walls and fences damaged by flooding; if he has given consideration to the replacement of private walls and fences in east Cork affected by flood damage in the wake of Storm Babet; and if he will make a statement on the matter. [23992/24]
View answerWritten answers
The Office of Public Works does not have a role in relation to the repair and replacement of private housing estate walls and fences damaged by flooding. The Department of Housing, Local Government and Heritage is designated as the Lead Government Department with responsibility for severe weather events including flooding under the Strategic Emergency Management Framework. Local Authorities are designated as the lead agency for response to flooding in the Framework.
EU Directives
Questions (179)
Seán Haughey
Question:179. Deputy Seán Haughey asked the Minister for Enterprise, Trade and Employment if he will work for the strongest possible transposition into Irish law of the EU Directive on Adequate Minimum Wages, with a view to encouraging and supporting collective bargaining; and if he will make a statement on the matter. [23529/24]
View answerWritten answers
The Directive on Adequate Minimum Wages in the European Union was published on 19th October 2022 and must be transposed into Irish law by 15th November 2024. The Directive aims to ensure that workers across the European Union are protected by adequate minimum wages allowing for a decent living wherever they work.
Article 4 of the Directive, Promotion of Collective Bargaining on Wage Setting, aims to promote collective bargaining on wages in all Member States. The Directive requires Member States in which the collective bargaining coverage rate is less than 80% to provide “for a framework of enabling conditions for collective bargaining” and to publish an Action Plan to promote collective bargaining. It should be noted that the 80% threshold is an indicator triggering the publication of an Action Plan, rather a mandatory target to be reached. The deadline for the Action Plan to be submitted to the Commission is the end of 2025. However, it is intended to publish it ahead of that date.
The European Commission's Expert Group Report on the transposition of the Directive published last November was clear that the design of the framework of enabling conditions and the content of the Action Plan is up to Member States, in consultation with the social partners.
Therefore, a technical working group has been established with Department officials and the social partners to consider the context of the Action Plan. The working group has had two meetings to date and is due to meet again in June.
My Department has also requested legal advice as to what legislative change if any is required in order to transpose this article of the Directive into Irish legislation by the transposition deadline.
The consideration of the recommendations of the LEEF Final Report on Collective Bargaining will also be an important input to our Action Plan.
Wage-setting Mechanisms
Questions (180)
Michael McNamara
Question:180. Deputy Michael McNamara asked the Minister for Enterprise, Trade and Employment when he intends to sign the new ERO for security officers into law, which would increase the wages of thousands of low paid security officers and alleviate some of the most painful consequences of this cost-of-living crisis; and if he will make a statement on the matter. [23539/24]
View answerWritten answers
On the 25th August 2023, the then Minister for Business Employment and Retail signed the Employment Regulation Order (ERO) for the Security Sector which came into force on 4th September 2023. The ERO provided for a wage increase to €12.90 per hour from that date. The full details of the ERO are available here: si-no-424-of-2023-employment-regulation-order-security-industry-joint-labour-committee-2023.pdf (enterprise.gov.ie)
Joint Labour Committees (JLCs) are independent in their functions. If a JLC adopts proposals for an ERO for a sector, it will submit them to the Labour Court for consideration. The Labour Court will then make a decision on the adoption of the proposals. If the Court decides to adopt the proposals, a copy will be presented to me and, if I consider it appropriate to do so, I will make an ERO giving effect to the proposals.
I have not received a proposal from the Labour Court in relation to a new ERO for the Security Sector. Should the Labour Court submit such a proposal, I will give it due and timely consideration.
Wage-setting Mechanisms
Questions (181)
Violet-Anne Wynne
Question:181. Deputy Violet-Anne Wynne asked the Minister for Enterprise, Trade and Employment when he plans to sign the new draft ERO into law given the considerable delay; and if he will make a statement on the matter. [23552/24]
View answerWritten answers
On the 25th August 2023, the then Minister for Business Employment and Retail signed the Employment Regulation Order (ERO) for the Security Sector which came into force on 4th September 2023. The ERO provided for a wage increase to €12.90 per hour from that date. The full details of the ERO are available here: si-no-424-of-2023-employment-regulation-order-security-industry-joint-labour-committee-2023.pdf (enterprise.gov.ie)
Joint Labour Committees (JLCs) are independent in their functions. If a JLC adopts proposals for an ERO for a sector, it will submit them to the Labour Court for consideration. The Labour Court will then make a decision on the adoption of the proposals. If the Court decides to adopt the proposals, a copy will be presented to me and, if I consider it appropriate to do so, I will make an ERO giving effect to the proposals.
I have not received a proposal from the Labour Court in relation to a new ERO for the Security Sector. Should the Labour Court submit such a proposal, I will give it due and timely consideration.
Employment Schemes
Questions (182)
James Browne
Question:182. Deputy James Browne asked the Minister for Enterprise, Trade and Employment the number of Enterprise Ireland-supported jobs for 2019 and 2020 in County Wexford, in tabular form; and if he will make a statement on the matter. [23566/24]
View answerWritten answers
The latest employment survey results from Enterprise Ireland present a positive outlook for the Irish economy, particularly in the sectors under its remit. According to the Annual Employment Survey 2023, there has been a notable increase in employment levels across industrial and service companies. This growth is not just confined to the capital city but is spread across the country, with 68% of the new jobs being created outside of Dublin.
Furthermore, the survey provides a decade-long perspective on employment trends, offering valuable insights into the evolution of Ireland's industrial and services landscape. Over the seven-year period from 2017 to 2023, there has been a consistent upward trajectory in employment figures for companies supported by Enterprise Ireland in County Wexford, reflecting the success of policies aimed at fostering enterprise and innovation. The strategic focus on diversifying Ireland's economic base and promoting exports has also contributed to this positive trend.
In conclusion, the Annual Employment Surveys indicates that Wexford's economy is on a solid growth path, with Enterprise Ireland playing a pivotal role in supporting businesses and job creation.
The table below presents employment in Enterprise Ireland supported companies in County Wexford across the period 2019 to 2020.
|
County |
Number of EI Client Companies |
Sum of 2019 Total Jobs |
Sum of 2020 Total Jobs |
|
Wexford |
119 |
4,926 |
5,114 |