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Wednesday, 18 Sep 2024

Written Answers Nos. 192-211

World Bank

Questions (192)

Alan Kelly

Question:

192. Deputy Alan Kelly asked the Minister for Finance if he has spoken with the World Bank president since his appointment. [36801/24]

View answer

Written answers

Since my appointment in June, I have not yet had to opportunity to speak with Ajay Banga, the President of the World Bank.

The IMF/World Bank Group Annual Meetings, which take place next month in Washington D.C., will provide me with an opportunity to meet with President Banga.

Revenue Commissioners

Questions (193, 194)

John Paul Phelan

Question:

193. Deputy John Paul Phelan asked the Minister for Finance the number staff assigned to each regional Revenue enforcement team for 2020, 2021, 2022, 2023 and up to 30 August 2024; to list the ports and airports which are the responsibility of each regional Revenue enforcement team, in tabular form; and if he will make a statement on the matter. [36864/24]

View answer

John Paul Phelan

Question:

194. Deputy John Paul Phelan asked the Minister for Finance if he will increase the number of personnel on customs checks at Dublin Airport to check for smuggling and breaches of duty-free allowances, similar to the recently announced increase in passport checks to cut down on undocumented arrivals. [36865/24]

View answer

Written answers

I propose to take Questions Nos. 193 and 194 together.

Revenue’s approach involves the use of advanced analytics and a multiplicity of detection technologies and ensuring the optimum deployment of resources on a risk-focused basis. In that context, I understand that operational requirements and arrangements regarding the deployment and use of detection technology and resources, including x-ray scanners and detector dog teams, are kept under regular review by Revenue having regard to ongoing risk assessment of smuggling and criminal activities and evolving operational needs. As part of its risk focused approach to the discharge of its role in relation to illicit smuggling, I am assured by Revenue that it monitors and evaluates all points of entry into the State on an ongoing basis to identify the risk potential for illicit smuggling and whether a physical presence is required. Revenue’s analytical capability spans all areas, regardless of whether there is a physical presence or not.

I am advised that Revenue uses the latest detection methods at the national points of entry into the State, with the deployment of assets such as Revenue scanners, detector dogs and 24/7 staff, where required. Alongside the detection equipment and technologies deployed at the main points of entry, Revenue also deploys two Revenue Customs Cutters to patrol the coastline, undertake vessel controls and support maritime surveillance and intelligence gathering duties in relation to illicit smuggling. These vessels work closely with teams of land-based enforcement officers involved in anti-smuggling duties deployed to cover potential high-risk areas along the coastline. This work is supplemented by Revenue’s Customs Drug Watch Programme aimed at encouraging members of the public, along with coastal and local maritime communities to notify Revenue of suspect or unusual activity at sea or around the coastline by way of a confidential 24/7 free phone facility - 1800 295 295.

Given the global nature of the illicit smuggling trade, international law enforcement cooperation remains a key element in Revenue’s overall response. Revenue has strong and strategic partnerships in place at international level targeting illicit smuggling, including working closely with relevant law enforcement agencies such as Europol and the Maritime Analysis Operations Centre for Narcotics (MAOC-N). Revenue liaison officers are stationed in both Europol and MAOC-N, ensuring Revenue is at the forefront in the area of anti-smuggling enforcement at an international level. These officers work closely with international colleagues in identifying the transnational risks associated with illicit smuggling into the State.

Furthermore, Revenue is an active participant, along with its national and EU partners, in initiatives under the umbrella of the EU Roadmap to Tackle Drugs and Organised Crime. These initiatives, including the European Ports Alliance, provide for EU-wide collaboration and information sharing on best practices to increase security and resilience in tackling the threat posed by drug trafficking, illicit smuggling and organised crime.

At a national level, the Joint Task Force, which is an interagency collaboration consisting of Revenue, the Garda National Drugs and Organised Crime Bureau and the Naval Service, was put in place specifically to target illicit smuggling by sea into Ireland and uses the full capability and resources of each agency as required at an operational level. The Joint Task Force operates successfully under agreed protocols when activated for a specific targeted operation.

Revenue also works closely with its counterparts in Northern Ireland through the Cross Border Joint Agency Task Force (JATF) and international bodies including OLAF (the EU’s anti-fraud agency), Europol and the World Customs Organisation.

The tables below list the Type I and Type II approved Customs airports and approved Customs ports within the remit of each of Revenue’s five Frontier Management Branches:

Type I and II Customs Airport

Frontier Management Branch

Areas of Responsibility

Dublin Airport Frontier Management Branch

Dublin Airport; Casement Aerodrome (Baldonnell); Weston Airport

East West Frontier Management Branch

Ireland West Airport Knock; Abbeyshrule Aerodrome; Birr Aerodrome; Clonbollogue Aerodrome; Connemara Airport; Donegal Airport; Inis Meáin; Inis Mór; Inis Óirr; Kilrush Aerodrome; Sligo Airport; Trim Aerodrome

South Frontier Management Branch

Cork Airport; Shannon Airport; Kerry Airport

South East Frontier Management Branch

Kilkenny Airport; Newcastle Aerodrome; Waterford Airport

Customs Approved Ports

Frontier Management Branch

Areas of Responsibility

Dublin Port Frontier Management Branch

Arklow Port; Dublin Port; Greystones Harbour Marina; Howth Harbour; Kilmichael Point; Dún Laoghaire Port; Wicklow Port

East West Frontier Management Branch

Ballina Port; Burtonport Port; Carlingford; Clogherhead; Drogheda; Dundalk; Greencastle Harbour; Greenore; Galway Port; Killybegs Harbour; Rathmullan Marina; Rossaveel Harbour; Sligo Port; Westport

South East Frontier Management Branch

Arthurstown Pier; Ballyhack Port; Belview Port; Cahore; Carne Harbour; Courtown; Duncannon Harbour; Dunmore East Harbour; Dungarvan; Great Island; Fethard Harbour; Kilmore Quay; Newross Port; Rosslare Europort; St. Helen’s Harbour; Slade Port; Wexford Harbour; Waterford Port

South Frontier Management Branch

Aughinish Alumina Jetty; Ballycotton Harbour; Baltimore Harbour; Bantry Bay Port; Castletownbere Port; Cobh; Cork Port; Dingle; Dinish Island; Fenit Harbour; Foynes Port; Kilrush Port; Kinsale Port; Limerick Dock; Marino Port; Moneypoint Jetty; Passage West; Reenard Point Pier; Ringaskiddy Port; Rushbrook Port; Shannon Airport Jetty; Skull Harbour; Tarbert Island; Tivoli Port; Union Hall; Whitegate Port; Whiddy Island; Youghal Port

The table below provides a breakdown of the number of enforcement and trade facilitation allowanced staff working in each of Revenue’s Frontier Management Branches with responsibility for ports and airports, working on a 24/7 basis where relevant, as at end August 2024: I am advised that it has not been possible to collate the staffing figures for the years 2020 to 2023 for each Frontier Management Branch in the time available. I am informed that Revenue will contact the Deputy directly once this data has been collated.

Frontier Management Branch

Number of staff assigned at 31.08.2024

Dublin Airport Frontier Management Branch

169

Dublin Port Frontier Management Branch

233

East West Frontier Management Branch

43

South East Frontier Management Branch

80

South Frontier Management Branch

63

Total

588

This Government has been consistent in its strong support for ensuring that Revenue has the necessary resources to fulfil its mandate in respect of functions that are critical for its effective functioning as a tax and customs administration.

Finally, I am assured that combating the smuggling of prohibited and restricted goods is, and will continue to be, a priority to Revenue.

I am aware that Revenue is committed to targeting the illegal importation and exportation of prohibited and restricted goods and implements a range of measures to identify and target illegal smuggling, including breaches of duty-free allowances, and where possible, prosecuting those involved.

Question No. 194 answered with Question No. 193.

Tax Code

Questions (195)

John Paul Phelan

Question:

195. Deputy John Paul Phelan asked the Minister for Finance if his Department is examining measures to enhance the resilience of Ireland’s corporation tax base by supporting the scaling of growth of indigenous enterprises. [36868/24]

View answer

Written answers

The importance of indigenous enterprise, in particular small and medium enterprises (SMEs), to the Irish economy is reflected in the Programme for Government commitments.

My Department has a number of tax incentives in place to encourage investment in the economy and in particular in indigenous SMEs. These measures help businesses access investment, scale-up and expand, and include the Section 486C relief for certain start-up companies; the Employment Investment Incentive (EII); the Start-Up Relief for Entrepreneurs (SURE); the Start-Up Capital Investment (SCI); the Key Employee Engagement Programme (KEEP) and the Research and Development (R&D) Tax Credit.

The Section 486C Relief provides relief from corporation tax to new start-up companies who have a corporation tax liability of less than €40,000 for an accounting year. The purpose of the relief is to encourage start-up companies in Ireland thereby creating additional employment and economic activity in the State. Promoting investment and jobs in Ireland is a key part of the Government’s overall strategy – as was recognised when the scheme was extended from three years to five as part of Finance Act 2021.

The EII provides an incentive for investment in SMEs by giving Income Tax relief to individuals who provide equity-based finance to trading companies. This investment assists companies to scale-up, expand and create or retain jobs.

The SURE is a tax relief for entrepreneurs who leave an employment to set up their own company. It provides a refund of Income Tax paid in previous years where the individual establishes a new trading company and invests in that company through the purchase of shares.

The SCI is a tax relief for early-stage micro companies to attract equity-based risk finance from family members.

The KEEP allows certain SMEs to engage key staff in a more cost efficient manner. The scheme is a focused share option programme, intended to help SMEs attract and retain talent in a highly competitive labour market.

The R&D Tax Credit provides companies with a tax credit equal to 30 percent (increased from 25 percent in Budget 2024) of the qualifying expenditure incurred on R&D activities. The R&D Tax Credit is a strategically important element of Ireland’s overall support for research and development activities. Irish R&D supports form part of a suite of measures that ensures Ireland remains an attractive location for both domestic and inward investment.

These tax incentives have undergone significant change in recent years following reviews and feedback from stakeholders. In line with my Department’s Guidelines on Tax Expenditures, these tax incentives are regularly reviewed to ensure they continue to operate as intended and fulfilling their potential for the Irish economy while also representing value for money for the Exchequer and the taxpayer.

In terms of the resilience of our corporation tax base, Government has taken steps to mitigate the risks around highly concentrated corporation tax revenues. The establishment of the two new investment vehicles, the Future Ireland Fund, and the Infrastructure, Climate and Nature Fund, will enable Government to invest a portion of windfall revenues to help prepare for future fiscal challenges. This will prevent these receipts from being used to fund permanent expenditure.

Ultimately, the best way to mitigate the risk of an overreliance on corporation tax is to keep public expenditure growth at sustainable levels, which will be achieved through a balanced budgetary strategy.

Departmental Reviews

Questions (196, 197)

John Paul Phelan

Question:

196. Deputy John Paul Phelan asked the Minister for Finance to provide an update on his Department’s review of the funds sector in Ireland. [36869/24]

View answer

John Paul Phelan

Question:

197. Deputy John Paul Phelan asked the Minister for Finance if, as part of the funds review, his Department will consider the establishment of saving and investment products aimed at encouraging retail funds to invest in Irish capital markets, including supporting the growth of indigenous enterprise. [36870/24]

View answer

Written answers

I propose to take Questions Nos. 196 and 197 together.

A draft report was submitted to me for consideration in recent weeks and this is in line with the Review’s Terms of the Reference. The review was wide ranging and examined a range of issues relevant to the funds sector. As part of my consideration of the draft report, I will consider the exact timing of the publication of the Funds Review. No decision has been taken on that matter as of yet, but I expect to decide in the coming weeks.

Question No. 197 answered with Question No. 196.
Question No. 198 answered with Question No. 174.

Tax Reliefs

Questions (199)

Cathal Crowe

Question:

199. Deputy Cathal Crowe asked the Minister for Finance the estimated cost per annum of removing the €250 eligibility threshold for tax relief on individual donations to sports capital projects. [36909/24]

View answer

Written answers

I am advised by Revenue that it is not possible to estimate the cost of the proposal outlined by the Deputy. As donations below the €250 threshold do not qualify for tax relief they are not declared to Revenue. Accordingly, Revenue has no relevant data from which to estimate the potential cost of removing the threshold.

Tax Reliefs

Questions (200)

Jim O'Callaghan

Question:

200. Deputy Jim O'Callaghan asked the Minister for Finance the cumulative value of the tax reliefs and supports his Department has provided for business to tackle increased energy costs since 2022; and if he will make a statement on the matter. [36960/24]

View answer

Written answers

This Government has provided a suite of measures to counteract the impact on businesses of increased energy costs including the Increased Cost of Business Scheme (ICOB), the Business Users Support Scheme for Kerosene (BUSSK) and the Ukraine Enterprise Support Scheme which came under the remit of the Minister for Enterprise, Trade and Employment. With regard to measures introduced by my Department, the Temporary Business Energy Support Scheme (TBESS) was designed to help mitigate the expected impact of elevated energy costs arising from the illegal invasion of Ukraine by Russia.

TBESS was available to tax compliant businesses who experienced significant increases in electricity or natural gas costs and covered the period of September 2022 to July 2023.

The total number of businesses around the country that benefitted from the scheme was 25,523. Businesses received direct payments of €141.25 million and tax liability offsets of €12.6 million, resulting in a total value of €153.85 million. The majority of claims paid out were to the wholesale and retail trade, the accommodation and food sectors and the manufacturing sector. Over €82 million of the total value of claims were paid out to businesses with less than 50 employees.

Revenue has published the list of businesses who received payments under the TBESS and a final statistics report which is available on the Revenue website: www.revenue.ie/en/corporate/documents/statistics/registrations/cost-living/tbess-25-april-2024.pdf .

The estimated total cost of the temporary reduction of VAT on gas and electricity for the period May 2022 to October 2024 is €521 million, this includes both households and businesses.

Finally, a significant extension to the Tax Debt Warehousing Scheme announced in October 2022 allowed participants until 1 May 2024 to make arrangements to repay their warehoused debt. This extension was put in place to assist businesses experiencing cash-flow issues and trading issues during this period of higher energy costs.

Tax Reliefs

Questions (201)

Jim O'Callaghan

Question:

201. Deputy Jim O'Callaghan asked the Minister for Finance the estimated full-year cost of increasing the lifetime limit for capital gains tax entrepreneur relief to €5 million; and if he will make a statement on the matter. [36961/24]

View answer

Written answers

Revised Entrepreneur Relief is provided for in Section 597AA of the Taxes Consolidation Act 1997. It provides for a reduced rate of Capital Gains Tax of ten percent, with a lifetime limit of €1 million of gains on which relief can be claimed.

Based on the Ready Reckoner (Ready Reckoner www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx) published by the Revenue Commissioners at end-August, the estimated cost of increasing the lifetime limit on gains to €5 million, in the absence of any behavioural or conditionality changes, would be €115 million for a full year. This estimate is based on 2021 data, the latest currently available for statistical analysis.

As a general point, and as Deputy O’Callaghan will be aware, all proposals for any changes to tax measures are undertaken within the annual Budgetary and Finance Bill process. The Deputy will therefore appreciate that I cannot comment further on any possible changes at this time.

Departmental Policies

Questions (202)

Brendan Smith

Question:

202. Deputy Brendan Smith asked the Minister for Finance if he will give detailed consideration to the issues relevant to his Department, and the agencies under the remit of his Department, raised by an assembly (details supplied); and if he will make a statement on the matter. [36966/24]

View answer

Written answers

In advance of the Budget, as Minister for Finance I receive a large number of pre-budget submissions on a wide range of issues. All submissions are acknowledged by my Department on receipt.

I can confirm the pre-Budget submission to which the Deputy refers was received and an acknowledgment issued on Tuesday, 10 September 2024.

The contents will be considered in the context of the forthcoming Budget and as the Deputy will be aware that it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any matters that might be the subject of Budget decisions.

Apple Escrow Account

Questions (203)

Pearse Doherty

Question:

203. Deputy Pearse Doherty asked the Minister for Finance to provide a complete breakdown of expenditure on contesting the European Court of Justice view in relation to a state aid case (details supplied), from 2014 to 2023 and to date in 2024, in tabular form. [37020/24]

View answer

Written answers

The costs incurred in the State for the Apple case, to summer 2024, are estimated to be approximately €10.3 million of which approximately €4.2 million relates to the recovery process. These fees have been paid by various State entities over the course of the case. It is not possible to estimate the final costs of the case at this time but a tabulated breakdown of expenditure, within the parameters of GDPR and data protection legislation, will be prepared when the final costs are clear.

Local Authorities

Questions (204)

Violet-Anne Wynne

Question:

204. Deputy Violet-Anne Wynne asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the number of complaints that have been submitted to the Ombudsman in respect of local authorities, by county, in tabular form; and if he will make a statement on the matter. [37032/24]

View answer

Written answers

The Office of the Ombudsman has provided me with a breakdown of complaints by Local Authority for the period 2019 to 2024.

Council

2019

2020

2021

2022

2023

2024 (to-date)

Carlow County Council

7

5

10

15

24

12

Cavan County Council

10

9

14

20

15

19

Clare County Council

29

12

20

25

27

36

Cork City Council

69

53

101

78

152

115

Cork County Council

43

42

49

65

43

54

Donegal County Council

42

40

28

39

33

33

Dublin City Council

125

97

227

200

189

163

Dún Laoghaire-Rathdown County Council

37

31

35

41

43

14

Fingal County Council

40

35

64

54

54

53

Galway City Council

42

21

42

45

58

29

Galway County Council

43

38

53

56

47

27

Kerry County Council

25

39

28

23

42

22

Kildare County Council

47

30

49

46

51

39

Kilkenny County Council

10

13

19

9

14

8

Laois County Council

24

16

27

18

25

12

Leitrim County Council

4

5

10

7

7

11

Limerick City & County

62

49

70

86

88

52

Longford County Council

11

4

7

7

15

10

Louth County Council

26

23

27

20

40

28

Mayo County Council

34

38

32

32

46

32

Meath County Council

33

42

48

60

49

60

Monaghan County Council

7

5

2

2

6

3

Offaly County Council

9

22

24

26

21

31

Roscommon County Council

16

17

18

20

14

12

Sligo County Council

7

12

14

13

17

9

South Dublin County Council

37

43

58

62

107

84

Tipperary County Council

27

24

36

43

52

32

Waterford City & County

30

30

53

25

40

33

Westmeath County Council

15

24

35

31

30

24

Wexford County Council

29

29

39

32

48

32

Wicklow County Council

50

41

51

69

33

27

TOTALS

990

889

1290

1269

1430

1116

Public Procurement Contracts

Questions (205, 208, 211, 212, 217, 232)

Peadar Tóibín

Question:

205. Deputy Peadar Tóibín asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the level at which the Leinster House bike shed was signed off on within the OPW; and if he knew the cost of the project at any stage before it was completed. [36004/24]

View answer

Mattie McGrath

Question:

208. Deputy Mattie McGrath asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the extent to which he remains satisfied that public procurement guidelines were followed by the OPW in respect of the construction of a bike shelter and ancillary services at Leinster House to accommodate 18 bicycles; to provide a full breakdown of the procurement timeline, the process involved, the expenditure incurred, the amount initially budgeted for the project, and the overall framework agreement for construction; whether this public expenditure represents value for money and complies with the public spending code; and if he will make a statement on the matter. [36093/24]

View answer

Mattie McGrath

Question:

211. Deputy Mattie McGrath asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the officials in the OPW that signed off on the €336,000 Leinster House bike shelter; whether this aligns with Government procurement policy; if the individuals will be held accountable; if so, the manner by which this will occur; and if he will make a statement on the matter. [36096/24]

View answer

Marian Harkin

Question:

212. Deputy Marian Harkin asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will publish a detailed breakdown of the exorbitant costs of building a bike shelter at Leinster House, costing €336,000; and if he will make a statement on the matter. [36129/24]

View answer

Neasa Hourigan

Question:

217. Deputy Neasa Hourigan asked the Minister for Public Expenditure, National Development Plan Delivery and Reform to publish a detailed breakdown of the costs associated with the bicycle shelter recently constructed on the eastern side of Leinster House; and if he will make a statement on the matter. [36287/24]

View answer

Robert Troy

Question:

232. Deputy Robert Troy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform further to Parliamentary Question No. 456 of 9 September 2024, which was not answered correctly, when he expects the review of the contracted costs for the provision of a bicycle stand at Leinster House to be completed; to provide a firm timeframe; and if he will commit to publishing this report in full, in the public interest. [36650/24]

View answer

Written answers

I propose to take Questions Nos. 205, 208, 211, 212, 217 and 232 together.

I have requested that my officials in the Office of Public Works carry out an immediate, full review into the Leinster House covered bicycle shelter project.

I am currently awaiting the finalised report from the Chairman of the OPW.

Office of Public Works

Questions (206)

Paul Kehoe

Question:

206. Deputy Paul Kehoe asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the status of the proposed bridge across the River Liffey at the War Memorial Gardens; the timeline for construction; and if he will make a statement on the matter. [36057/24]

View answer

Written answers

The Office of Public Works has submitted a planning application for the new commemorative bridge and entrance plaza at the Irish National War Memorial Gardens and Conyngham Road, to Dublin City Council.

Funding has been approved to planning permission stage. It is anticipated that the OPW will tender for the construction works later in 2024.

It should be noted that Dublin City Council (DCC) amended the local area plan for Inchicore to allow for development of this piece of infrastructure and the project is widely supported by local elected representatives, community, stakeholders and the general public.

Further information, as requested by DCC, was lodged on 13.09.24. Subject to a grant of planning being achieved in the coming weeks, the tender process will commence later this year. It is anticipated that with off-site construction of the bridge itself will start in April 2025 and site works will likely commence in August 2025.

Office of Public Works

Questions (207)

Marc Ó Cathasaigh

Question:

207. Deputy Marc Ó Cathasaigh asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if the OPW has a full and complete audit of its estate portfolio, with properties mapped and detailed, including whether a formal rental agreement is in place for all properties let; and if he will make a statement on the matter. [36071/24]

View answer

Written answers

I am informed by the Commissioners of Public Works (OPW) that details pertaining to the OPW property portfolio, including owned, leased and properties under the guardianship of the OPW, are held on an internal database specific to this task. The current system, which replaced the previous system that had been in place for a significant number of years, was rolled out in 2022 and has mapping functionality.

Details of lease / licence agreements are recorded on the system in respect of properties leased by the OPW. The system is updated on a continuous basis as details change and additional information becomes available.

There are also agreements in place in respect of State owned properties where the OPW (as the Landlord) has entered into lease / licence arrangements with third parties. These arrangements are reviewed / updated on an ongoing basis as necessary.

Question No. 208 answered with Question No. 205.

Public Procurement Contracts

Questions (209)

Mattie McGrath

Question:

209. Deputy Mattie McGrath asked the Minister for Public Expenditure, National Development Plan Delivery and Reform for a full breakdown of the procurement timeline, process involved, expenditure incurred, and the amount initially budgeted by the OPW for the installation of electric vehicle charging points within the Leinster House campus; and if he will make a statement on the matter. [36094/24]

View answer

Written answers

Public Procurement Contracts

Questions (210)

Mattie McGrath

Question:

210. Deputy Mattie McGrath asked the Minister for Public Expenditure, National Development Plan Delivery and Reform for a full breakdown of the procurement timeline, process involved, expenditure incurred, and the amount initially budgeted by the OPW for the installation of the replacement gate at the rear entrance to the Minister’s entrance adjoining Leinster House; the number of times the gate has been replaced in the past four years; the overall costs involved including the procurement process; and if he will make a statement on the matter. [36095/24]

View answer

Written answers

The Office of Public Works (OPW) has responsibility for the conservation and maintenance of the Houses of the Oireachtas and Government Buildings.

In relation to the damage recently caused arising from the gates being rammed, the Leinster House North Road gate was repaired on the day of the incident and will require no further repairs. The cost for reinstating the gate and welding was €1,600 ex VAT.

The cost for the electrical assessment, repair and recommissioning of the gate was €1,980.00 ex VAT.

The gate has not been replaced at any stage in the last four years.

Question No. 211 answered with Question No. 205.
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