Written Answers Nos. 174-188
174. Deputy Bernard J. Durkan asked the Minister for Transport the extent to which he has continued to evaluate rural transport requirements, with a view to bringing transport to persons rather than forcing persons to converge on towns and villages as the population increases; and if he will make a statement on the matter. [42372/24]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally. The NTA also has national responsibility for integrated local and rural transport, including delivering the Connecting Ireland Rural Mobility Plan and New Town Services.
In light of the NTA's responsibilities for the roll-out of new and enhanced services, I have referred your question to the NTA for direct reply to you. Please advise my private office if you do not receive a reply within ten working days.
175. Deputy Cathal Crowe asked the Minister for Finance if he will consider making the carer's allowance a tax-free payment; and if he will make a statement on the matter. [42133/24]
View answerCarer's Allowance is a means-tested payment for carers who look after individuals in need of care and attention on a full-time basis. The Carer's Allowance, in common with many other social welfare payments, is regarded as a taxable source of income. The level of tax payable, if any, on such income is then determined by the personal circumstances of the recipient, taking into account factors such as the individual's other sources of income and the available tax credits and standard-rate bands.
As the Deputy will be aware the Irish income tax system is highly progressive with those on lower incomes paying proportionately less tax than those on higher incomes. Therefore, the reality is that an individual who is in receipt of a means-tested payment will in many cases not have an income tax liability as the available tax credits will reduce any tax liability to nil.
176. Deputy Ged Nash asked the Minister for Finance if VAT at the standard rate will be applied to plant based milk substitutes such as those derived from oats, soya, coconut and almond; the reason for this; the measures that will be taken to reduce the impact on people allergic to diary; and if he will make a statement on the matter. [42142/24]
View answerIn general, plant-based drinks are subject to VAT at the standard rate, which is currently 23%. Finance Bill 2024 proposes an amendment to the legislation in this area in order to bring some additional clarity but, importantly, the amendment will not make any change to current taxation of any products.
The Deputy is asking about the VAT rate for milk alternatives. Under VAT legislation, milk is subject to VAT at the zero rate and Revenue also allow milk alternatives to be zero-rated. Therefore, products such as oat milk, almond milk, soya milk and coconut milk are zero-rated as milk alternatives, and this approach will continue.
177. Deputy Carol Nolan asked the Minister for Finance to provide details of all social enterprise organisations or bodies funded by his Department in each year from 2021 to date in 2024; the amount allocated in funding to each during this time period; and if he will make a statement on the matter. [42271/24]
View answerI wish to advise the Deputy that my Department did not make any payments to social enterprise organisations or bodies from1 January 2021 to date. In the interest of transparency I wish to inform the Deputy that the Department pays a membership to the Foundation of Fiscal Studies, a not for profit organisation, of €5,000 annually.
178. Deputy Brendan Smith asked the Minister for Finance if the threshold for tax payment will be increased from €30,000 to €40,000 for persons on relatively low income who are eligible for 1.5 lump sum payment of their annual salary; and if he will make a statement on the matter. [42322/24]
View answerFollowing clarification from the Deputy, the tax treatment of ex-gratia lump sum payments is set out below.
A taxpayer might receive a lump sum payment as part of a redundancy. A liability to tax arises on the amount of the payment that exceeds either the:
• Basic Exemption and increased exemption, if due, or
• Standard Capital Superannuation Benefit (SCSB).
The basic exemption is €10,160 plus €765 for each complete year that a taxpayer worked for their employer. A termination payment will be tax free if it does not exceed the basic exemption.
Additionally, a taxpayer may be entitled to an increase of €10,000 on the basis exemption if:
1. They have not received an amount in excess of the basic exemption in the previous ten years, and,
2. They are not a member of an occupational pension scheme, or, if they are a member of an occupational pension scheme, but they revoke their entitlement to receive a tax-free lump sum from that scheme.
The SCSB is a further relief that a taxpayer may be entitled to and is provided in Schedule 3 of the TCA. SCSB is computed at 1/15th of a taxpayer’s average annual pay for the last 36 months in employment. This is then multiplied by the number of complete years of service with the employer. Any tax-free lump sum payments received, or which the taxpayer is entitled to receive, from their work pension, are subtracted from this benefit.
The basic exemption, increased exemption and the SCSB are subject to a lifetime limit of €200,000 and the individual may apply whichever of the three exemptions is most beneficial. This lifetime limit is only applicable to ex-gratia lump sum payments which might arise as part of a redundancy package and if any individual receives an amount exceeding the €200,000, the balance would be subject to income tax.
Section 201 TCA contains the provisions which provide for the basic exemption, increased exemption, and lifetime exemption limit of €200,000, in respect of additional ex-gratia payments which might arise as part of a redundancy.
If a person is in a marriage or civil partnership, his or her entitlement to exemption against a lump sum payment is calculated independently of their spouse or civil partner. This applies whether the person is taxed under joint assessment, separate assessment, or separate treatment.
Revenue's website sets out further information on the tax treatment of lump sum termination payments in the hands of the employee, and that information is accessible at:
www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/lump-sum-payments/index.aspx
With respect to pensions an individual is entitled to take a tax-free lump sum when first drawing down from their pension fund. The rules vary depending on the type of scheme or product an individual has. Occupational pension schemes are subject to a salary and service method of calculating the lump sum, offering a maximum of 1.5 times final salary. Other personal pension products, such as PRSAs and PEPPs, allow an individual to take 25% of their overall pension savings as a tax-free lump sum. The lifetime limit is aggregated across all of an individual’s pension entitlements.
All lump sums are subject to a lifetime tax-free limit of €200,000. Where this limit is exceeded, excess lump sum tax is chargeable between €200,000 and €500,000, at a rate of 20%, and on anything in excess €500,000, at a rate of 40%.
There is also a particular tax treatment for so-called “trivial pensions”. These funds are small pension pots where the total of all funds, after the payment of an individual’s tax-free lump sum, are valued at less than €30,000. Section 781 TCA 1997 provides the legislative basis for the taxation of small or trivial pensions from an occupational pension scheme. Full commutation of the pension – that is, pay out of the individual’s total pension benefits - is allowable in certain limited circumstances.
Where, on retirement and following the payment of any lump sum, the total of all funds available for pension benefits is less than €30,000, Revenue accepts that the payment of a once-off pension to an individual can be made, instead of the purchase of an annuity, if the agreement of the scheme beneficiaries and trustees has been received. The quantum of retirement benefits from all sources must be taken into account when calculating this €30,000 limit. The applicable rates of tax, USC and PRSI are those applicable to any other pension payment.
This option may be offered to all scheme members (including buy-out bond holders), and to holders of Retirement Annuity Contracts (RAC), Personal Retirement Savings Account (PRSA), or Pan-European Pension Products (PEPPs), and may also be applied to residual funds available to secure spouses’, civil partners’ and dependents' pensions.
Full commutation is also permitted by Revenue on triviality grounds where, on retirement, the aggregate pension benefits payable to an employee under all schemes related to an employment do not exceed €330 per annum. Tax on the chargeable part of such payments is at a rate of 10%, under what is known as Schedule D Case IV (in contrast to normal pension payments which are taxable under Schedule E via the PAYE system, in a similar manner to employment income). The treatment may also be offered in the same circumstances to holders of RACs, PRSAs and PEPPs.
The rules relating to trivial pensions are set out in Chapter 7 of Revenue’s Pension Manual which is available here:
www.revenue.ie/en/tax-professionals/tdm/pensions/chapter-07.pdf
Both these trivial pension options are only available at a point where an individual is entitled to draw down benefits from a scheme; that is, where an individual reaches the retirement age set out in the conditions of their scheme, or is entitled to access benefits for other reasons, such as serious ill health.
There are no plans to amend the current tax arrangements.
179. Deputy Jim O'Callaghan asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the cost of giving a free heritage card, which currently costs €30 for access to all OPW sites, for those aged 60 and over; and if he will make a statement on the matter. [42209/24]
View answerThe Office of Public Works is responsible for caring, maintaining and operating the country’s most important heritage sites. The mission of OPW Heritage Services is to conserve and protect the nation’s built heritage in our care whilst providing public access, interpretation and encouraging the public to visit and engage with our nation's heritage.
The Office of Public Works charges admission fees to almost all sites where visitor services are provided i.e. sites that are staffed with a Guide service either year-round or seasonally.
The Office of Public Works receives voted funds through the Oireachtas to fund the staff, operational, maintenance and capital costs of caring for our national Heritage portfolio. Funding is provided on an annual basis. In the scenario of the provision of free heritage cards to all citizens over 60 years of age, there would be an aligned increase in demand for services requiring additional staff capacity and operational capacity but these additional operational costs are difficult to quantify in the abstract.
The OPW Heritage Card grants unlimited access to OPW fee-paying sites for 365 days from the first visit. There are four categories available for purchase online and directly at sites: Adult, Family, Child/ Student and Senior Citizen. Heritage Card sales for 2023 amounted to €461,063. Of this overall amount €123,360 of income relates to the Senior Citizen Heritage Card.
The Office of Public Works operates a number of schemes which are designed to facilitate strong community engagement and public participation in our shared heritage. These schemes include;
• Free Wednesday Scheme - free admission to individual visitors and families to participating OPW heritage sites on the first Wednesday of each month
• Free entry for those with disabilities and their accompanying carers at all OPW sites where an admission charge applies.
• Free Schools Scheme - Under this scheme, all primary and second-level pupils can explore OPW sites, free of charge.
The Office of Public Works reviews admission prices to heritage sites on an annual basis.
180. Deputy Chris Andrews asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the reason a charity (details supplied) is allowed to have an office in the National Concert Hall; and who decided that this facility would be given free of charge to the charity. [42136/24]
View answerThe OPW will respond directly to the Deputy on this matter.
181. Deputy Sean Fleming asked the Minister for Public Expenditure, National Development Plan Delivery and Reform further to Parliamentary Question No. 284 of 20 March 2024, to provide an update on the matter (details supplied); and if he will make a statement on the matter. [42154/24]
View answerAs part of the National Catchment Flood Risk Assessment and Management (CFRAM) studies, Flood Risk Management Plans (FRMPs) were published in May 2018, which identified more than 100 flood relief schemes to be further developed for implementation.
In addition to the identified schemes, a number of further schemes were also found to be technically feasible, but their estimated costs were considered to marginally exceed their long-term benefits, making them not economically viable based on the level of assessment of the CFRAM studies.
The FRMPs included the recommendation to undertake a review of these potential schemes to confirm in greater detail the likely viability of a scheme for each community. Mountrath was included as an Area for Further Assessment (AFA). In 2024, the OPW progressed a scheme viability review for the town of Mountrath and is liaising with Laois County Council in relation to the potential for progressing a scheme in Mountrath.
182. Deputy James O'Connor asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if the OPW has investigated the possibility of implementing flood prevention measures against the River Glenaboy at Bridge Crossing, West Street, Tallow, County Waterford; and if he will make a statement on the matter. [42170/24]
View answerThe 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 major 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. With reference to Tallow Co. Waterford, the 2018 Blackwater (Munster) River Basin FRMP confirmed that there were no structural flood risk management options proposed.
Outside of the CFRAM process, the OPW notes that local flooding issues are a matter, in the first instance, for each Local Authority to investigate and address, and that Local Authorities can apply to the OPW for funding under the OPW’s Minor Flood Mitigation Works and Coastal Protection Scheme to address local flooding issues.
The purpose of the OPW’s Minor Flood Mitigation Works and Coastal Protection 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.
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 are available on the OPW’s floodinfo website - www.floodinfo.ie/.
183. Deputy Carol Nolan asked the Minister for Public Expenditure, National Development Plan Delivery and Reform to provide details of all social enterprise organisations or bodies funded by his Department in each year from 2021 to date in 2024; the amount allocated in funding to each during this time period; and if he will make a statement on the matter. [42277/24]
View answerI wish to advise the Deputy that no funding was allocated to any social enterprise organisations or bodies by my Department from 2021 to 2024.
184. Deputy Carol Nolan asked the Minister for Enterprise, Trade and Employment to provide details of all social enterprise organisations or bodies funded by his Department in each year from 2021 to date in 2024; the amount allocated in funding to each during this time period; and if he will make a statement on the matter. [42269/24]
View answerSocial Enterprises, mostly micro-enterprises or SMEs, are an important and growing part of Ireland’s entrepreneurship ecosystem, creating jobs and stimulating local economic activity, and are recognised as an integral part of Ireland’s broad enterprise policy landscape.
The table below sets out the details of all social enterprise organisations or bodies funded by my Department from 2021 to date in 2024.
|
Year |
Grant |
Name |
Amount € |
|
2024 (to date) |
Education, Training and Advisory Service Grant |
Irish Congress of Trade Unions |
450,000 |
|
2023 |
Education, Training and Advisory Service Grant |
Irish Congress of Trade Unions |
900,000 |
|
2023 |
Annual Funding |
European Consumer Centre Ireland |
434,571 |
|
2023 |
Countess Markievicz lecture |
Irish Association for Industrial Relations |
500 |
|
2022 |
Education, Training and Advisory Service Grant |
Irish Congress of Trade Unions |
853,880 |
|
2022 |
Annual Funding |
European Consumer Centre Ireland |
280,916 |
|
2022 |
Countess Markievicz lecture |
Irish Association for Industrial Relations |
1,000 |
|
2021 |
Education, Training and Advisory Service Grant |
Irish Congress of Trade Unions |
865,941 |
|
2021 |
Annual Funding |
European Consumer Centre Ireland |
260,559 |
185. Deputy Jim O'Callaghan asked the Minister for Enterprise, Trade and Employment the budget allocation to the IDA in each year from 2020 to 2024 inclusive, in tabular form; the proposed allocation for 2025; and if he will make a statement on the matter. [42300/24]
View answerThe table below details the Current and Capital Budget Allocations provided to IDA Ireland under the A.5 Subhead each year from 2020 to 2024 as published in the respective Revised Estimate Volumes.
|
Year |
Current Allocation |
Capital Allocation |
Total Allocation |
|
€,000 |
€,000 |
€,000 |
|
|
2020 |
€53,177 |
136,000 |
€189,177* |
|
2021 |
€54,933 |
€162,600 |
€217,533* |
|
2022 |
€57,038 |
€163,500 |
€220,538* |
|
2023 |
€60,701 |
€177,300 |
€238,001* |
|
2024 |
€61,520 |
€204,473 |
€265,993* |
*The table shows the allocations as published in the Revised Estimates Volumes 2020 to 2024 and does not reflect any amendments to the allocations arising from supplementary estimates which may have occurred in the reference years.
IDA Ireland’s activities are also funded from Own Resource Income generated from property transactions which, subject to the sanction of the Minister for Public Expenditure, NDP Delivery and Reform, they may retain for use on programme activity.
The IDA's allocation for 2025 will be determined as part of the Revised Estimate process in the coming weeks. Nevertheless, the Government is committed to ensuring that the Agency has the necessary resources to carry out its vital mandate and to that end the allocation to the IDA will increase next year.
186. Deputy Jim O'Callaghan asked the Minister for Enterprise, Trade and Employment the budget allocation to Enterprise Ireland in each year from 2020 to 2024 inclusive, in tabular form; the proposed allocation for 2025; and if he will make a statement on the matter. [42301/24]
View answerThe table below details the Current and Capital Budget Allocations provided to Enterprise Ireland in respect of it's Jobs and Enterprise Development and Science and Technology Development programmes each year from 2020 to 2024 as published in the respective Revised Estimate Volumes.
Subheads A.7 Enterprise Ireland and B.4 Science and Technology Development Programme
|
Year |
Current Allocation |
Capital Allocation |
Total Allocation |
|
€,000 |
€,000 |
€,000 |
|
|
2020 |
€107,117 |
€371,736 |
€478,853* |
|
2021 |
€98,561 |
€237,750 |
€336,311* |
|
2022 |
€100,645 |
€231,675 |
€332,320* |
|
2023 |
€105,690 |
€272,786 |
€378,476* |
|
2024 |
€99,138 |
€273,167 |
€372,305* |
*The table shows the allocations as published in the Revised Estimates Volumes 2020 to 2024 and does not reflect any amendments to the allocations arising from supplementary estimates which may have occurred in the reference years.
Enterprise Ireland’s activities are also funded from the generation of Own Resource Income which, subject to the sanction of the Minister for Public Expenditure, NDP Delivery and Reform, they may retain for use on programme activity.
Enterprise Ireland's allocation for 2025 will be determined as part of the Revised Estimate process in the coming weeks. It is the case that additional resources will be provided to Enterprise Ireland in 2025 to ensure that it can continue its important role of promoting and developing indigenous enterprises across all regions in the country.
187. Deputy Steven Matthews asked the Minister for Education if her attention has been drawn to the failure to provide a school bus service (details supplied); the actions she will take to work with Bus Éireann to resolve this situation; and if she will make a statement on the matter. [42120/24]
View answerThe School Transport Scheme is a significant operation managed by Bus Éireann on behalf of the Department of Education. In the 2023/24 school year over 163,800 children, including over 136,000 pupils travelling on primary and post primary services, 20,200 pupils with special educational needs, and 7,400 pupils who have arrived to Ireland from Ukraine were transported on a daily basis to primary and post-primary schools throughout the country.
The total cost of the scheme in 2023 was €382.02m.
The purpose of my Department's School Transport Scheme is, having regard to available resources, to support the transport to and from school of children who reside remote from their nearest school.
Bus Éireann has reported that unfortunately, for a small number of families who were issued a ticket for the 2024/2025 school year, difficulties have arisen in some localities where services could not commence as expected.
Bus Éireann issued tickets for school transport based on the number of bus services that had been secured in the Wicklow area. Unfortunately, difficulties have arisen involving a small number of contracted services . These services were secured for the 2024/2025 school year but could not commence as expected. These difficulties have arisen in some cases due to lack of driver or contractor availability, or where zero bids were received for a service, despite repeated efforts to procure one.
It has been reported that driver shortages are being experienced in many sectors of the economy and throughout the country. While the situation is dynamic with solutions being found, currently this represents less than 0.5% of vehicles operating mainstream school transport services. Bus Éireann has contacted the affected families directly and will maintain communications with them.
Bus Éireann is working intensively to ensure that transport arrangements are put in place as soon as possible. They have advised that services have been secured for two mainstream routes in Wicklow, and they are currently awaiting final compliance checks from contractors.
An “Exceptional No Service Interim Grant” payable by the Department, which is based on the number of days children attend school will be made available to the families. Bus Éireann have contacted these families directly. Families do not need to make an application for the exceptional payment. Those who have been issued a ticket and do not have a service in place will be contacted by School Transport Section in the Department.
Work is continuing in order to resolve this matter and Bus Éireann are committed to providing transport to these students as quickly as is possible.
188. Deputy Sean Fleming asked the Minister for Education to reply to correspondence (details supplied); and if she will make a statement on the matter. [42141/24]
View answerThe State Examinations Commission has statutory responsibility for operational matters relating to the state examinations.
In view of this I have forwarded your query to the State Examinations Commission for direct reply to you.
