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Wednesday, 16 Oct 2024

Written Answers Nos. 91-112

Tax Code

Questions (91)

Chris Andrews

Question:

91. Deputy Chris Andrews asked the Minister for Finance if tax credits are available for the disposal of incontinence pads prices, given they add hugely to the cost of the black bin; and if he will make a statement on the matter. [42075/24]

View answer

Written answers

There is no tax credit available for costs incurred on the disposal of incontinence pads.

I am informed by the Department of Environment, Climate and Communications (DECC), that they have, for some time, been examining the issue of a support for persons with long-term incontinence with respect to the disposal of medical incontinence wear. To this end, they have engaged with a number of relevant public bodies and representative organisations in an effort to determine how best to support persons with long-term incontinence with respect to the disposal of medical incontinence wear.

DECC have further advised that they are currently working with the National Waste Collection Permit Office to carry out a study on incentivised charging structures in the waste collection market. This study will examine what, if any, improvements are needed to ensure that waste collection systems are fully incentivising waste prevention and improved source segregation practices. The study will also consider methods to support households disposing of medical incontinence products.

I would also note that section 477 Taxes Consolidation Act 1997 previously provided for tax relief at the standard rate of income tax for any service charges paid in full and on time in respect of a supply of water for domestic purposes, domestic refuse collection or disposal, or domestic sewage disposal facilities. However, in line with a recommendation of the Commission on Taxation in 2009, Finance Act 2010 provided for the abolition of that relief, effective from the tax year 2012 in respect of service charges paid in the financial year 2011 and subsequent financial years.

Legislative Measures

Questions (92)

Pearse Doherty

Question:

92. Deputy Pearse Doherty asked the Minister for Finance the rationale for amending the definition of 'qualifying residence' in the Finance Bill; and if he will make a statement on the matter. [42090/24]

View answer

Written answers

I assume the Deputy is referring to section 7(a)(ii) of the Finance Bill 2024 (as initiated) which, once enacted, will amend the definition of “qualifying residence” in section 477C(1) of the Taxes Consolidation Act 1997. Section 477C provides for the Help to Buy (“HTB”) scheme.

One of the policy aims of the HTB scheme is to incentivise the construction of additional housing units. Reflecting this, it is aimed solely at new-build properties. However, where a local authority purchases a new-build property from a developer and resells it to an affordable purchaser under the Local Authority Affordable Purchase (LAAP) Scheme, HTB is not currently available to the affordable purchaser. This is because the property, being sold for a second time, is not considered a “new” home for the purposes of HTB and is therefore not a “qualifying residence” as defined in section 477C(1).

The amendment to the definition of “qualifying residence” in section 477C(1) will ensure that newly constructed properties purchased by a local authority from a developer for onward sale to an affordable purchaser under the LAAP scheme are eligible for HTB.

Tax Exemptions

Questions (93)

Pearse Doherty

Question:

93. Deputy Pearse Doherty asked the Minister for Finance to provide additional information on 'qualified vouchers' that can be used small benefit exemption; to provide a breakdown of the most commonly used vouchers; the rationale for excluding cash benefits; and if he will make a statement on the matter. [42091/24]

View answer

Written answers

Under the “Small Benefit Exemption”, an employer may provide, to each of their employees, up to two small relevant incentives (that is, a voucher or benefit) per year of assessment which will be exempt from Income Tax, PRSI and USC, provided all of the conditions contained within section 112B of the Taxes Consolidation Act 1997 (TCA) are satisfied.

The main conditions for the exemption are as follows:

• the incentive is provided in the form of a voucher or other non-cash item (benefit),

• where the incentive provided is in the form of a voucher, this voucher must only be for the purchase of goods or services and must not be capable of being exchanged in part or in full for cash,

• the aggregate value of the incentive(s) does not exceed €1,000 in a year of assessment, and

• the incentive does not form part of a salary sacrifice arrangement.

Where all of the conditions above are not satisfied, the exemption does not apply and the benefit is subject to tax in the usual way through the payroll, in accordance with section 112 TCA.

However, I announced in Budget 2025 that the number of relevant incentives that an employer can provide will be increased to five per year of assessment and the maximum cumulative annual limit will be increased from €1,000 to €1,500. These changes are provided for in section 8 of Finance Bill 2024.

As the Deputy may be aware, section 897C TCA, inter alia, provides for the mandatory reporting to Revenue by employers who provide relevant incentives under the Small Benefit Exemption. As such, since 1 January 2024, employers are obliged to report the value of the benefit and the date the benefit was provided to the employee on or before the date the benefit is provided. However, as the nature of the voucher is not reportable, it is not possible for Revenue to provide a breakdown of the most commonly used vouchers.

As outlined, the relevant incentive must be a voucher or non-cash benefit. Cash is an emolument to which PAYE/PRSI must be applied. It is not intended that the exemption should be used as a form of salary substitution in order to avoid or reduce the payment of PRSI and income tax.

Further information on the Small Benefit Exemption is available on Revenue’s website at the following link:

www.revenue.ie/en/employing-people/benefit-in-kind-for-employers/valuation-of-benefits/small-benefit-exemption.aspx.

Legislative Measures

Questions (94)

Pearse Doherty

Question:

94. Deputy Pearse Doherty asked the Minister for Finance the rationale for changes to the personal retirement savings accounts in the Finance Bill; the estimated savings to the Exchequer from the proposed changes; when the Tax Consolidation Act 1997 was last amended to change the treatment of PRSAs and PEPPs; the rationale for those changes; and if he will make a statement on the matter. [42092/24]

View answer

Written answers

I am advised by Revenue that, prior to 1 January 2023, where the combined contributions by an employer and an employee to the employee’s Personal Retirement Savings Account (PRSA) did not exceed the employee’s annual percentage limit (between 15% and 40% of “net relevant earnings”, varying depending on age, up to a maximum relieved salary of €115,000) the contributions were relieved from tax. However, where the combined contributions exceeded the applicable threshold, the amount above the threshold was treated as a taxable benefit in kind (BIK) in the hands of the employee.

Section 22 Finance Act 2022 removed the difference in treatment between PRSAs and occupational pension schemes. The amendment abolished the BIK charge on employer contributions to an employee’s PRSA. In addition, employer contributions to an employee’s PRSA are not counted towards an employee’s age and salary related percentage limits on tax deductible contributions. These changes were recommended by the Interdepartmental Pension Reform and Taxation Group (IDPRTG) with a view to improving and simplifying the pension landscape in Ireland. The report made the following recommendation to address the differences in tax treatment for occupational pension schemes and PRSAs: “The differential treatment of PRSAs for funding purposes should be abolished and employer contributions to PRSAs should not be subject to BIK”.

As with any change in tax policy, Revenue has actively monitored developments since the introduction of these changes in Finance Act 2022. The examination of employer contributions to PRSAs in 2023 identified a small number of cases that give rise to concerns. Revenue data shows that in these cases, the employer contributions to PRSAs were significantly higher that the salary associated with the employment and, in most of these cases, the employee for whom the contribution was made had a connection to the employer (for example, the company owner or a family member of the owner). Following consideration of the data, it would appear these cases are giving rise to behaviour that is not in keeping with the policy intention of the changes.

Section 12 Finance Bill 2024 aims to address these concerns. If enacted by the Oireachtas, the measure will provide for an “employer limit” on employer PRSA contributions of 100% of the relevant employee’s salary. Any contributions above the “employer limit” will be considered a BIK for the employee and therefore subject to tax. Where an employee’s salary in a particular year is lower than in the previous year because of unpaid leave such as maternity leave, parental leave or extended sick leave, the limit will be 100% of the employee’s emoluments for the previous year of assessment. In addition, an employer will only be able to take a deduction for Corporation Tax purposes for PRSA contributions for an employee up to the “employer limit”.

The changes outlined for PRSAs will also apply to employer contributions to Pan-European Personal Pension Products (PEPPs).

I am advised by Revenue that, due to the difficulty in predicting the behavioural responses to the policy change, it is not possible to robustly estimate the potential yield to the Exchequer.

Legislative Measures

Questions (95)

Pearse Doherty

Question:

95. Deputy Pearse Doherty asked the Minister for Finance the rationale for not applying the 6% stamp duty rate on residential to purchases of three or more apartments in the same block in the Finance Bill; and if he will make a statement on the matter. [42093/24]

View answer

Written answers

Section 90 of Finance Bill 2024, as published, amends Schedule 1 to the Stamp Duties Consolidation Act 1999. It gives effect to a Financial Resolution passed by the Dáil on Budget night to increase the standard rates of Stamp Duty payable on transfers of residential property and the higher rate of Stamp Duty payable on bulk acquisitions of houses.

In respect of the first of those, prior to the passing of the Financial Resolution, the standard rates of Stamp Duty applying on transfers of residential property were 1 per cent on the consideration up to €1 million and 2 per cent on the balance. The Financial Resolution, which this amendment gives effect to, introduced a third rate of 6 per cent, which applies where the consideration exceeds €1.5 million.

Implementing the new 6 per cent rate is primarily a revenue raising measure. However, I was also conscious when making this decision that residential property prices have increased significantly since the rates were last changed in 2010. It seems both logical and fair that higher value homes should be subject to a higher Stamp Duty rate, if only to help generate additional revenue for the State. Stamp Duty on property should have an element of progressivity built into it.

The new 6 per cent rate will be disapplied where three or more apartments in the same block of apartments are being acquired in an aggregated fashion, that is at one overall price using the same instrument of transfer. In such cases, the rates that will apply are 1 per cent on the amount or value of the first €1,000,000 of the consideration and 2 per cent on the balance.

The policy intention of the 6 per cent rate is to apply to the purchase of individual high value properties. It is intended as both an equity and revenue raising measure.

Where an acquisition of 3 or more apartments is made in a disaggregated fashion, the new 6 per cent Stamp Duty rate will apply to any value of each apartment that exceeds €1.5 million.

The acquisition of blocks of apartments by investment funds with the intention of placing them on the rental market remains a significant source of such apartments, and therefore continues to play an important role in overall housing supply.

Following the introduction of the new 6 per cent Stamp Duty rate, aggregated purchases of multiple apartments in the same transaction could potentially have triggered the new higher rate, and possibly for a significant portion of the overall value.

It is not the policy intention of this measure to make the development of apartments economically unviable. Apartments, including privately owned rental apartments, have an important role in the Government’s overall housing strategy.

Apartment development is cost intensive. It is generally not considered economically viable for developers to progress high-density apartment development, or for lenders to deploy capital (equity and debt) to such schemes, without either a forward committed purchase or forward funding arrangement in place prior to commencement. Such an arrangement is usually put in place with an institutional investor with sufficient balance sheet capacity.

Following the passage of the Financial Resolution, from midnight on 1 October the revised rates of Stamp Duty apply to any deed of conveyance or transfer or long lease of residential property that is executed after that date. Transitional arrangements apply where there is a binding contract that was in place on or before that date, and the deed or lease is executed before 1 January 2025. In such circumstances, the purchaser can benefit from the rates that previously applied.

Departmental Schemes

Questions (96)

Pearse Doherty

Question:

96. Deputy Pearse Doherty asked the Minister for Finance to provide an update on the Disabled Drivers Medical Board of Appeals, including the number of people waiting to have their appeal reviewed; and if he will make a statement on the matter. [42094/24]

View answer

Written answers

The Deputy should note that all five members of the new Disabled Drivers Medical Board of Appeal (DDMBA) were formally appointed in September 2023. Following preparatory work which included developing working methods, determining clinical criteria for prioritising the waiting list and scheduling appeal hearings, appeal hearings recommenced in the first half of December 2023.

It took longer than anticipated to recruit a new Board due to the fact that four Expression of Interest campaigns had to be run over 18 months to source the legislatively required five members. My officials also had to re-negotiate new hosting arrangements with the National Rehabilitation Hospital following their withdrawal of services in February 2023.

I have no role in relation to the granting or refusal of PMCs and the HSE and the Medical Board of Appeal must be independent in their clinical determinations.

As of end August 2024 there are 467 appellants on the waiting list, from an opening total in December 2023 of 1,007 appellants.

Commissions of Investigation

Questions (97)

Peadar Tóibín

Question:

97. Deputy Peadar Tóibín asked the Minister for Finance the total cost associated with each Commission of Investigation under the remit of his Department in the past twenty years. [42458/24]

View answer

Written answers

I can advise the Deputy that there has been one Commission of Investigation for which my Department has been responsible. The Commission of Investigation into the Banking Sector was established on 21 September 2010 by the Commission of Investigation (Banking Sector) Order 2010 (S.I. 454 of 2010) pursuant to s. 3(1) of the Commissions of Investigation Act 2004.

Mr Peter Nyberg was appointed as the sole Member of the Commission. His Final Report was completed and submitted to me on 22 March 2011. In accordance with the terms of s. 44(3) of the Commissions of Investigation Act 2004, the Commission was dissolved on that date. The Report of the Commission was published on 19 April 2011.

The cost of the Commission of Investigation into the Banking Sector was approximately €1.2 million.

Departmental Schemes

Questions (98)

Thomas Gould

Question:

98. Deputy Thomas Gould asked the Minister for Public Expenditure, National Development Plan Delivery and Reform whether the independent property protection scheme is available to people living in Blackpool, Cork, who are awaiting flood relief in the wake of storm Babet. [41672/24]

View answer

Written answers

I am fully aware of the devastation that Storm Babet had on people, families, businesses and communities in Co. Cork. The proposed Bride River Flood Relief Scheme (Blackpool FRS) includes conveyance improvements, flood defence embankments, walls and pumping stations. The scheme was initiated in 2013 following major flooding in 2012, and is expected to provide protection from the Bride River for some 293 properties (206 residential and 87 commercial). The scheme has an estimated budget of €20.5 million.

The scheme was sent to the Minister for Public Expenditure, National Development Plan Delivery and Reform (DPENDR) for confirmation in 2018 with confirmation granted in 2021. In June 2021, this decision was challenged by a community group and was granted leave to apply for a Judicial Review of the decision. DPENDR agreed to consent to an order reverting the evaluation of the Blackpool FRS back for further public consultation, and this resulted in further information being requested from the OPW in support of the request for consent under the Arterial Drainage Acts 1945.

The OPW provided a response to this request in October 2022. In November 2023, DPENDR requested supplementary environmental information that required some additional surveys. The OPW’s environmental consultant advised, that due to the seasonal nature of required surveys necessary to fulfil this request, that the most appropriate time to conduct these surveys was during the spring and summer months of 2024. The further information is estimated to be submitted to DPENDR by the end of November 2024.

I have recently announced €5.8m in funding from the OPW to Cork County Council for the installation of Individual Property Protection measures to some 920 homeowners and businesses impacted by the October 2023 flood event during Storm Babet across Midleton and East Cork. The Individual Property Protection scheme is intended to help reduce the impact of flooding, mitigating the damage caused to people’s property. Details of the Midleton and East Cork Individual Property Protection Scheme are available on the Council’s website: www.corkcoco.ie - the scheme will form a part of Cork County Council’s Emergency Response Plan.

Blackpool is within the administrative area of Cork City Council. It is open to Cork City Council to introduce localised flood mitigation measures with funding from the OPW’s Minor Flood Mitigation Works and Coastal Protection Scheme ahead of the completion of the Blackpool FRS for the benefit of the community. The purpose of the scheme is to provide funding to Local Authorities to undertake short-term measures in the form of minor flood mitigation works including Individual Property Protection measures to address localised fluvial flooding and coastal protection problems within their administrative area. The scheme applies, where a flood defence solution can be readily identified and achieved within a short timeframe. Under the Scheme, applications are considered for projects that are estimated to cost not more than €750,000. Funding of up to 90% of the cost is available for approved projects.

Flood Risk Management

Questions (99)

Seán Fleming

Question:

99. Deputy Sean Fleming asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if a reply will issue to matters raised in correspondence (details supplied); and if he will make a statement on the matter. [41686/24]

View answer

Written answers

The Office of Public Works (OPW) has responsibility for leading and co-ordinating the implementation of Ireland’s national flood policy, which includes the development of a planned programme of feasible works for flood relief schemes.

In 2018, to facilitate the development of a programme of works, the OPW completed a strategic study - the National Catchment Flood Risk Assessment and Management (CFRAM) Programme. The CFRAM programme resulted in the publication of 29 Flood Risk Management Plans (FRMPs), which identified and described the flood risk in various river basins (including the Barrow River Basin and the town of Mountmellick) and potentially viable flood relief works.

To facilitate the progression of potentially viable flood relief works in Mountmellick, Laois County Council (LCC) agreed, with the support of the OPW, to lead the further detailed assessment of the flood risk, design options and environmental assessments to support a planning application for a viable scheme. Additionally, LCC engaged the services of an engineering consultant to facilitate the progression of the Mountmellick Flood Relief Scheme (FRS).

The Mountmellick FRS is currently approaching the end of Stage 1 (Scheme Development and Preliminary Design) with the selection of a preferred option identified, which involves flood defences such as embankments, walls, culvert upgrades and a bridge replacement over the Owenass River that will provide protection to approximately 127 properties against flooding. The preferred option was selected based on a range of criteria including economic, environmental and ecological impact, climate change adaptability and consideration of the feedback which arose during the public and stakeholder consultation process.

Arising from a Public Information Day in September 2023, LCC received communications from residents of Derrycloney within Mountmellick who expressed concerns regarding the impact of the proposed Mountmellick FRS. In order to consider these concerns, a number of meetings were held between the Derrycloney residents, LCC and the scheme consultant in the intervening period, with the OPW also attending a meeting with Derrycloney residents at LCC’s offices on the 2 July 2024.

At the July 2024 meeting, it was agreed that additional work be carried out by the scheme consultant to specifically investigate the concerns raised by the residents. It is currently envisaged that a report will be finalised by the scheme’s consultant prior to the end of November 2024, which will be subsequently communicated to the Derrycloney residents.

Departmental Legal Cases

Questions (100)

Peadar Tóibín

Question:

100. Deputy Peadar Tóibín asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the number of legal cases taken against his Department in each of the past ten years and to date in 2024; the costs incurred by his Department in relation to such cases; and if he will make a statement on the matter. [41721/24]

View answer

Written answers

I wish to advise the Deputy that a deferred reply will be issued to him in respect of this Parliamentary Question, in line with Standing Order 51(1)(b).

Data Protection

Questions (101)

Peadar Tóibín

Question:

101. Deputy Peadar Tóibín asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the number of data breaches experienced by his Department in each of the past ten years and to date in 2024; if a breakdown will be provided on the nature of the breaches; and if he will make a statement on the matter. [41739/24]

View answer

Written answers

As the Deputy will be aware the General Data Protection Regulation (GDPR) came into effect on 25 May, 2018. To prepare for this critical date, my Department agreed a range of new internal data protection policies including a formal data breach management policy, the objective of which was to ensure that any data breaches are dealt with as required under Articles 33-34 of the GDPR.

Since the introduction of the data breach management policy in 2018, the Department has identified and recorded 50 data breaches as set out in the table below. Of the breaches identified in the Department, the majority of the breaches were determined to be minor in nature and were handled in accordance with the Department's data breach management policy. Only a small proportion warranted formal notification to the Data Protection Commissioner (DPC) under the GDPR. The minor breaches were followed up with appropriate remedial actions considered necessary by my Department’s DPO.

Year

Number of Data Breaches

2018*

9

2019

7

2020

10

2021

6

2022

4

2023

7

2024**

7

* 25 May, 2018 onwards

** to-date in 2024

Official Travel

Questions (102)

Peadar Tóibín

Question:

102. Deputy Peadar Tóibín asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the total costs associated for his Department in relation to trips abroad taken by Ministers in his Department in each of the past five years and to date in 2024.; and if he will make a statement on the matter. [41757/24]

View answer

Written answers

Please see the total travel costs associated with my Department between 2019 and to date in 2024 below. I would ask the Deputy to note that my travel costs for 2023 and 2024 were recouped from the European Council as I was travelling on Eurogroup business. The only exception to this was a visit to London in May 2024 where I represented the Government at an Ireland Funds event.

I would also like to further note that Minister of State Ossian Smyth TD might have additional travel costs associated with his role as MOS at the Department of the Environment, Climate and Communications.

I would note that for 2019, the costs associated with travel for the Minister for Public Expenditure and Reform were borne by the Department of Finance as I held both portfolios at that time. Finally, the then Minister for Public Expenditure and Reform Michael McGrath TD did not undertake any official travel in 2020 due to the pandemic.

Minister for Public Expenditure, NDP Delivery and Reform

Total

2019

2020

2021

2,223.49

2022

24,795.85

2023

26,105.63

2024

8,258.39

Ministers of State at the Department of Public Expenditure, NDP Delivery and

Total

2019

40,016.31

2020

8,997.55

2021

35,096.85

2022

16,032.90

2023

6,742.30

2024

13,715.85

To conclude I would ask the Deputy to note that there are some outstanding figures that I will provide to him as they are being complied. They include:

• The 2021 and 2022 expenses for then Minister for Public Expenditure and Reform Michael McGrath TD and his advisers that have been requested from the National Shared Services Office (NSSO).

• The hotel costs associated with a 2022 visit to the United States taken by then Minister McGrath

• The costs associated with any travel undertaken by then DPER Secretary General Robert Watt undertook with the Minister for Public Expenditure between 2019 and August 2021, which have been requested from the NSSO; and

• The expenses of then Minister of State Patrick O'Donovan and his adviser prior to his appointment as Minister of State at the Office of Public Works in July 2020

Departmental Expenditure

Questions (103)

Peadar Tóibín

Question:

103. Deputy Peadar Tóibín asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the amount spent by his Department on public relations in each of the past ten years and to date in 2024, in tabular form. [41775/24]

View answer

Written answers

I wish to advise the Deputy that my Department has not incurred any costs related to public relations during the period specified.

Departmental Consultations

Questions (104)

Peadar Tóibín

Question:

104. Deputy Peadar Tóibín asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the total amount of consultancy fees incurred by his Department in each of the past ten years and to date in 2024, in tabular form. [41794/24]

View answer

Written answers

I wish to advise the Deputy that a deferred reply will be issued to him in respect of this Parliamentary Question, in line with Standing Order 51(1)(b).

Departmental Advertising

Questions (105)

Peadar Tóibín

Question:

105. Deputy Peadar Tóibín asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the amount spent by her Department on traditional and online advertising in each of the past ten years and to date in 2024, in tabular form. [41812/24]

View answer

Written answers

The information requested by the Deputy in respect of my Department from 2014 to date is set out in the table below.

Year

Expenditure on Traditional Advertising

Expenditure on Online Advertising

2014

Nil

Nil

2015

€564

Nil

2016

€1,334

Nil

2017

€4,956

€207,861*

2018

€2,625

€95,523*

2019

€55,577

€3,075

2020

€37,058

€6,754

2021

€20,163

€4,406

2022

€9,600

€2,706

2023

€48,452

€6,458

2024 to-date

€42,984

€11,736

* With regard to the expenditure on online advertising in 2017 and 2018, this primarily relates to communications to support MyGovID and the services it enables, promoting the whereyourmoneygoes.gov.ie website which provided a significant amount of data on Irish government expenditure, and more generally promoting the Public Services Card and MyGovID through a series of awareness campaigns.

Commissions of Investigation

Questions (106)

Peadar Tóibín

Question:

106. Deputy Peadar Tóibín asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the total cost associated with each Commission of Investigation under the remit of his Department in the past twenty years. [42462/24]

View answer

Written answers

My Department has not been responsible for a Commission of Investigation since its establishment.

Departmental Legal Cases

Questions (107)

Peadar Tóibín

Question:

107. Deputy Peadar Tóibín asked the Minister for Enterprise, Trade and Employment the number of legal cases taken against his Department in each of the past ten years and to date in 2024; the costs incurred by his Department in relation to such cases; and if he will make a statement on the matter. [41714/24]

View answer

Written answers

The table below sets out the amount spent by my Department in respect of legal costs or legal services in the past 10 years up to September 2024.

Year

Legal Costs Amount

2014

€434,804

2015

€381,821

2016

€591,647

2017

€853,851

2018

€1,419,612

2019

€869,305

2020

€1,674,339

2021

€2,306,932

2022

€928,820

2023

€2,992,084

2024 (to end Sep)

€547,715

With regard to the number of legal cases taken against my Department, the table below is compiled based on records available and sets out the number of cases commenced against the Department over the past ten years and up to September 2024. Cases do not always fall into one calendar year, and in some cases, they may run over a number of years.

Year

Number of cases commenced in year

2014

0

2015

3

2016

6

2017

5

2018

5

2019

4

2020

8

2021

9

2022

2

2023

8

2024 (to end Sep)

1

With regard to Judicial Reviews of the Employment Permit processes the number of applications to the High Court, are set out below:

Year

Number of Judicial Review applications (Employment Permits)

2014

4

2015

0

2016

0

2017

1

2018

1

2019

2

2020

2

2021

1

2022

2

2023

3

2024 (to end Sep)

3

Regarding cases which are in relation to provisions of the Protection of Employees (Employer’s Insolvency) Act 1984, responsibility for this Act transferred to the Minister for Enterprise, Trade and Employment from the Minister for Social Protection in October 2020. Therefore, legal cases prior to October 2020 were initiated against the Minister for Social Protection, but are now reported by the Department of Enterprise, Trade and Employment. These cases are set out in the table below:

Year

Number of cases under the Protection of Employees (Employer's Insolvency) Act 1984

2014

3

2015

2

2016

0

2017

1

2018

1

2019

5

2020

2

2021

1

2022

0

2023

1

2024 (to end Sep)

1

For completeness of response, my officials also contacted the State Claims Agency (SCA), who resolve personal injury and third-party property damage claims against State authorities. Claims received since 2014 to End-September 2024 by the State Claims Agency in respect of my Department are set out below:

Year

Number of SCA claims received for DETE

Amount paid per year for claims received (€)

2014

2

8,000

2015

1

2,113

2016

0

600

2017

2

2,505

2018

1

46,694

2019

2

1,373

2020

1

63,288

2021

0

68,359

2022

1

14,811

2023

0

0

2024

1

30,000*

*Reserve total not yet paid out.

Additionally, there are two on-going cases against the Department where costs have not yet been settled.

Data Protection

Questions (108)

Peadar Tóibín

Question:

108. Deputy Peadar Tóibín asked the Minister for Enterprise, Trade and Employment the number of data breaches experienced by his Department in each of the past ten years and to date in 2024; if a breakdown will be provided on the nature of the breaches; and if he will make a statement on the matter. [41731/24]

View answer

Written answers

The answer below has been compiled in respect of personal data breaches under the General Data Protection Regulation (the "GDPR").

As the Deputy will be aware, the GDPR was introduced on 25th May 2018. From that date, Data Controllers are mandated under Article 33(5) of the GDPR to record all personal data breaches that occur within their organisations. These records may be reviewed by the Data Protection Commission (DPC) to verify compliance with data protection requirements.

Information on the number of personal data breaches for my Department and its Offices since the introduction of the GDPR to the current date in 2024 is set out in the Table below.

Table 1.1:

Department of ENTERPRISE, TRADE AND EMPLOYMENT (DETE) & its Offices

YEAR

No. of GDPR Personal Data Breaches – DETE

No. of GDPR Personal Data Breaches – Offices

Total Breaches

2018*

3

5

8

2019

6

24

30

2020

2

9

11

2021

2

22

24

2022

8

32

40

2023

6

47

53

YTD 2024**

3

32

35

*For 2018 – figures are not full-year figures – data recorded from introduction of GDPR – data recorded from

25/05/2018 to 31/12/2018.

** For 2024 – figures are recorded from 01/01/2024 to YTD at 14/10/2024.

The Offices under the aegis of the DETE are: (1) The Workplace Relations Commission (WRC); the Companies Registration Office (CRO); the Registry of Friendly Societies (RFS), the Register of Beneficial Ownership (RBO); the Intellectual Property Office of Ireland (IPOI) and the Labour Court (LC). The Office of the Director of Corporate Enforcement (ODCE) were an Office of the DETE until their establishment as an independent statutory agency - the Corporate Enforcement Agency (CEA) on 7th July 2022.

I can inform the Deputy that almost 9 out of every 10 breaches that occurred in my Department and its Offices since 2018, were categorised as ‘Low Risk’ or "No Risk" breaches (88% or 179 breaches). The remaining 12% of breaches were made up of 15 "Medium" Risk and 7 "High Risk" breaches. The majority of these breaches were caused by administrative error, for example where an e-mail (or attachment) containing personal data was sent to an unintended recipient.

The decision to report breaches to the Data Protection Commission (DPC) and affected data subjects (individuals) is taken by my Department's Data Protection Officer (DPO), who is an independent appointed officer, following a full risk analysis of the details relating to each personal data breach case. In general, while all High Risk and Severe Risk breaches are required to be reported to the DPC, Medium and Low Risk personal data breaches do not require reporting unless the mitigation actions implemented by the Data Controller have not been effective in reducing or eliminating the privacy risks for affected individuals. Since 2018, a total of 22 breaches for my Department and its Offices have been notified to the Data Protection Commission (DPC). Of those 22 notified breaches, 10 were categorised as ‘Low Risk’, 5 were categorised as ‘Medium Risk’, and 7 were categorised as ‘High Risk’. There were also 15 notifications made to affected data subjects (individuals) during this period. Following the mitigation actions that were put in place by my officials to protect the privacy rights and freedoms of the affected individuals, the Data Protection Commission (DPC) were satisfied that no further action was required.

Official Travel

Questions (109)

Peadar Tóibín

Question:

109. Deputy Peadar Tóibín asked the Minister for Enterprise, Trade and Employment the total costs associated for his Department in relation to trips abroad taken by Ministers in his Department in each of the past five years and to date in 2024. [41749/24]

View answer

Written answers

The table below provides the total costs associated for my Department in relation to trips abroad taken by Ministers in the Department in the past 5 years up to and including September 2024.

Year

Costs associated with Travel Abroad

2020

€6,322.19

2021

€9,757.00

2022

€38,485.03

2023

€41,315.63

2024

€38,614.11

Costs associated with travel abroad include cost of flights, accommodation and travel and subsistence claims.

Ministers may travel on Trade Missions that are sponsored by my Departments Agencies. Costs associated with Ministers travelling on these trade missions are borne by the sponsoring Agency.

Departmental Expenditure

Questions (110)

Peadar Tóibín

Question:

110. Deputy Peadar Tóibín asked the Minister for Enterprise, Trade and Employment the amount spent by his Department on public relations in each of the past ten years and to date in 2024, in tabular form. [41771/24]

View answer

Written answers

The public relations services providers engaged by my Department and Offices of my Department together with details of the services supplied and the expenditure on each, from 2014 to 2018., are set out in the table below.

My Department has not incurred any public relations services costs from 2019 to date and consequently has not engaged any third party companies to provide same.

Year

Name of Public Services Provider

Details of Services Supplied

Cost €

Total

2014

Barberry Ltd T/A Keating and Associates

To provide NERA with Communications Services (including PR; Media Monitoring; advising on the design, content, and production of reports & brochures).

3,136

3,136

2015

Barberry Ltd

To provide NERA with Communications Services (including PR; Media Monitoring; advising on the design, content, and production of reports & brochures).

3,505

3,505

2016

Barberry Ltd

Fuzion Communications

To provide the Workplace Relations Commission with Communication Services (including PR; Media Monitoring advising on the design, content and production of reports and brochures.

Provision of Communications services to the Workplace Relations Commission

4,981

686

5,667

2017

Drury Porter Novelli

Fuzion Communications

Fuzion Communications

To provide PR and event support for information campaigns; encouraging and informing companies on how to prepare their business for Brexit

Provision of a range of Communications Services to the Workplace Relations Commission

Development of Communications Strategy for the Workplace Relations Commission to enhance activity impact and its roll out in 2017

15,238

6,753

4,404

26,395

2018

Fuzion Communications

Communications advice to the Workplace Relations Commission

1,882

1,882

Departmental Consultations

Questions (111)

Peadar Tóibín

Question:

111. Deputy Peadar Tóibín asked the Minister for Enterprise, Trade and Employment the total amount of consultancy fees incurred by his Department in each of the past ten years and to date in 2024, in tabular form. [41786/24]

View answer

Written answers

My Department considers engaging consultancy services in cases where there is not the necessary expertise to deliver a project in-house, in cases where an external assessment is deemed essential, or in cases where a project must be completed within a short time scale, and although the expertise or experience may be available in-house, performing the task would involve a prohibitive opportunity cost.

My Department complies with the Department of Public Expenditure, NDP Delivery and Reform's guidelines for engagements of consultants by the civil service, having regard to public procurement guidelines.

The amount spent by my Department on consultancies; which includes reports, surveys, and audit services paid under my Department’s AD7 Consultancy Budget, from 2014 to 2024 (to date) is set out below. Costs associated with ICT consultancy services are also included in the table.

Year

Total €

2024 (to date)

515,993

2023

1,204,682

2022

1,119,787

2021

936,387

2020

885,586

2019

902,689

2018

1,131,967

2017

1,221,174

2016

731,331

2015

894,589

2014

1,172,317

Departmental Advertising

Questions (112)

Peadar Tóibín

Question:

112. Deputy Peadar Tóibín asked the Minister for Enterprise, Trade and Employment the amount spent by his Department on traditional and online advertising in each of the past ten years and to date in 2024, in tabular form. [41804/24]

View answer

Written answers

Details of advertising spend for both traditional and online advertising for the past ten years are set out in tabular form below. My Department did not undertake any online advertising until 2019.

Year

Traditional Advertising Costs€

Online Advertising Costs€

Total€

2014

80,287

2015

532,961

2016

113,035

2017

285,859

2018

60,380

2019

170,011

10,644

180,655

2020

38,889

19,963

58,852

2021

318,793

48,812

367,605

2022

74,630

148,325

222,955

2023

134,164.92

90,853.34

225,018

2024 (to date)

72,160.64

13,891.97

86,052.61

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