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Wednesday, 23 Oct 2024

Written Answers Nos. 67-82

Tax Code

Questions (67)

Anne Rabbitte

Question:

67. Deputy Anne Rabbitte asked the Minister for Finance if he considered making a proposal to discuss ways to alleviate VAT on Sky services for pubs as hospitality providers; and if he will make a statement on the matter. [43403/24]

View answer

Written answers

I am advised by Revenue that the VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within the categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member States may apply a lower rate of VAT.

It should be noted that while internet access and live streaming of certain events are included in Annex III of the VAT Directive it is not possible to provide a separate VAT rate for businesses in the hospitality sector when they purchase these services.

Change to VAT rates applied to goods and services will be considered as part of the normal budget process.

However, it should be noted that VAT registered businesses can reclaim VAT on inputs so a change in VAT rates for internet access or live streaming events would not result in a net financial benefit for those businesses.

Tax Code

Questions (68)

Colm Burke

Question:

68. Deputy Colm Burke asked the Minister for Finance if he will give due consideration to removing VAT on the sale of wigs, currently charged at 23%, to those with medical conditions, such as cancer or alopecia sufferers; and if he will make a statement on the matter. [43331/24]

View answer

Written answers

I am advised by Revenue that the VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within the categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member States may apply a lower rate of VAT.

Wigs are not included in the categories of goods and services on which the EU Directive allows a lower rate of VAT to be applied, and as such they are liable to VAT at the standard rate. There is no discretion under the Directive for Ireland to apply a lower rate of VAT to the supply of wigs.

However, EU law does allow for certain historic VAT treatments to be maintained by a Member State under certain strict conditions, including that a historic treatment cannot be widened beyond its existing scope. On this basis, Ireland has retained its application of the zero rate to children’s clothing. Therefore, wigs which are described, labelled, marked, or marketed for children under 11 years of age would qualify for the zero rating as an item of children’s clothing.

I am further advised by Revenue that wigs have previously been confirmed as an allowable health expense on income tax. Where medical evidence indicates that it is necessary in the provision of health care, the cost may be allowed on the advice of a medical practitioner. Claims for such relief can be made through the MyAccount portal on the Revenue website.

National Asset Management Agency

Questions (69)

Jim O'Callaghan

Question:

69. Deputy Jim O'Callaghan asked the Minister for Finance the number, and the location of, each residential property development within the NAMA property portfolio in each local authority, in tabular form; the number of residential units supported in each; and if he will make a statement on the matter. [43355/24]

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Written answers

A breakdown of residential development land secured to NAMA’s remaining portfolio is provided in the table below. The table outlines housing units which are currently under construction, which will be completed in 2024/2025, before NAMA concludes at end-2025. The table also includes key residential development sites under asset management by NAMA, units with planning permission in place, those with planning applications lodged and sites with longer-term development potential. These sites and potential housing units will not be funded for development by NAMA before it concludes at end-2025 and will either be sold, have potential for NAMA exit through debtor refinance or have already been acquired by NAMA for future transfer to another appropriate state entity in 2025.

Stage of Development

Total Potential Units

Fingal CoCo

Dun Laoghaire Rathdown CoCo

South Dublin CoCo

Dublin City Council

Cork County Council

Kildare CoCo

Meath County Council

Wicklow

Units under construction

317

122

149

46

Units with planning permission approved

3,120

1,889

402

574

169

24

62

Planning applications lodged

3,572

2,531

478

344

219

Longer Term sites: Later phases of existing projects

1,387

1,034

353

Longer Term sites: Feasibility and pre-planning

3,750

3,000

750

TOTAL POTENTIAL UNITS

12,146

8,576

1029

620

169

24

1,094

415

219

Illicit Trade

Questions (70)

John Paul Phelan

Question:

70. Deputy John Paul Phelan asked the Minister for Finance if his Department is aware of the reports that social media platforms may be being used to illegally offer the sale of tobacco products; and what measures are being put in place to engage with social media platforms to detect and crack down on such activity. [43380/24]

View answer

Written answers

I am advised by Revenue that it uses a range of measures to tackle the sale of illicit cigarettes, including online sales. At the core of these measures is identifying and targeting the smuggling of illicit tobacco products into the State, with a view to disrupting the supply chain, seizing the products and, where possible, prosecuting those involved. Revenue’s strategy involves developing and sharing intelligence on a national, EU and international basis, the use of analytics and detection technologies, which includes analysis of online activities, and ensuring the optimum deployment of resources on a risk-focused basis.

The smuggling of tobacco products has a transnational and cross border dimension and, in addition to Revenue’s ongoing cooperation with An Garda Síochána in this area, Revenue also works closely with its counterparts in other jurisdictions including colleagues 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.

Revenue regularly carries out analysis of online activity related to the sale of illicit tobacco products. When such activity is discovered, Revenue takes the appropriate steps to identify and prosecute such individuals and also seize the illicit goods. I am pleased to say that Revenue has achieved considerable success in tackling the sale of illicit tobacco products and products being sent via parcel post, with 724 seizures of cigarettes and 468 seizures of tobacco in 2023, with a combined value of over €2.7m and 483 seizures of cigarettes and 301 seizures of tobacco to the end September this year, with a combined value of nearly €2.6m.

In addition to this Revenue have secured 45 summary convictions with fines of €101,500 handed out in 2023 and 29 summary convictions with fines of €83,250 handed out to the end of September this year, related to the sale of illicit tobacco products. I am aware that Revenue monitors trends in the illicit tobacco trade on an ongoing basis and adjusts its actions and redeploys its resources to counter any new developments or methodologies employed by the criminal gangs involved in that trade.

I am satisfied that combating the threat that the illicit tobacco trade poses to legitimate business, consumers, and the Exchequer continues to be a priority for Revenue.

Finally, if businesses or members of the public have any information regarding the sale or supply of illicit tobacco products, they can contact Revenue on the confidential free phone number 1800 295 295.

Insurance Coverage

Questions (71)

Jim O'Callaghan

Question:

71. Deputy Jim O'Callaghan asked the Minister for Finance whether consideration can be given to the introduction of a flood insurance scheme to underwrite flood risk, as is provided for in the UK and which is needed by residents who reside in areas where insurance companies will not provide flood insurance; and if he will make a statement on the matter. [43392/24]

View answer

Written answers

As Minister for Finance, I have policy responsibility for the development of the legal framework governing financial services regulation, including for the insurance sector. In terms of the challenges associated with obtaining flood cover, please be aware that the provision of such cover is a commercial matter for insurance companies, based on an actuarial assessment of the risks they are willing to accept. Government cannot interfere in the provision or pricing of insurance, or direct as to what cover is provided, as is reinforced by the EU framework for insurance (Solvency II Directive).

Current Government policy in relation to increasing flood insurance coverage is focused on the development of a sustainable, planned and risk-based approach to managing flooding problems. Accordingly, €1.3 billion has been committed to the delivery of flood relief schemes over the lifetime of the National Development Plan (NDP) to 2030. This will protect approximately 23,000 properties across various communities from river and coastal flood risk.

The Department of Finance, in its review of policy in relation to flood insurance previously examined the UK’s flood insurance scheme to underwrite flood risk, known as “Flood Re”. This focused on the applicability of the Flood Re initiative for flood cover in Ireland and concluded this approach could lead to an increase in the cost of insurance and a potential financial exposure to the State. Given that the Flood Re system depends on the UK private reinsurance market, there is currently no evidence that the Irish reinsurance market could sustain any form of a Flood Re model. Furthermore, the scale of the UK home insurance market means it is in a position to support the financial impact of Flood Re across policyholders.

Separately, it should also be noted that any State insurance scheme would be required to comply with the same prudential rules as private companies, as set out in the Solvency II Directive, which means that the cost would need to reflect the risk involved. Such an approach could decrease competition, with insurers potentially discontinuing certain other lines if there is a view the State will insure these risks. We need to guard against introducing idiosyncrasies into the Irish market which would work against attracting further competition / entrants into the Irish market.

The Central Bank of Ireland recently conducted analysis of the flood protection gap in Ireland and published its Flood Protection Gap Report 2024. Importantly, the report notes that there is no single solution to closing the flood protection gap and it notes that Ireland has “broadly managed flood risk to date”. It should be noted that according to EU level data, Ireland has an above average rate of flood cover relative to the EU.

However, it is acknowledged that some households are still experiencing difficulties, particularly in areas with demountable flood defences which require varying degrees of human intervention in their installation. Furthermore, as with other aspects of climate change, it is also acknowledged that it cannot be assumed that current approaches will remain viable.

In this context, any Irish solution needs to specifically address the nature of the Irish protection gap.

In order to improve flood coverage levels, particularly in areas with demountable defences, the Department of Finance will continue to (i) encourage further collaboration and information sharing between the relevant stakeholders (including through existing channels such as the Insurance Ireland/OPW MoU Working Group); and (ii) engage with all relevant State bodies to consider how risks relating to the flood insurance protection gap can be mitigated (including for example: through the mitigation and adaptation work carried out by the OPW; and as part of the planning and development process). Our approach will seek to ensure the market remains involved in the provision of cover and avoid any moral hazard where the Exchequer becomes responsible for flood insurance cover.

Recognising that the long-term risk of climate change on insurers and insurability, the Department of Finance continues to monitor international developments, engage with the Central Bank of Ireland, the insurance industry and actively participate in cross-departmental working groups on insurance. It is important to note in this regard that the European Commission, IMF, EIOPA and the OECD are separately examining climate risk impacts for insurance and the concept of insurance protection gaps, with recommendations for policymakers to emerge in time. It is important that developments here align with those across the EU so the Irish market is not ‘out of step’ with others. Finally, I and Minister of State Richmond, along with our officials, will continue to engage on all aspects of insurance reform, including flood cover issues. These matters remain a priority for this Government and efforts continue to be made to encourage a responsive approach from the insurance industry.

Tax Reliefs

Questions (72)

Jim O'Callaghan

Question:

72. Deputy Jim O'Callaghan asked the Minister for Finance the estimated full-year cost of increasing the tax relief available on health insurance to 40%, or 40% of €2,000, which would be equal to a credit of €800; and the estimated cost of increasing the tax relief maximum to 20%, or 20% of €2,000, which would be equal to a credit of €400 in cases where health insurance is not paid by employers. [43414/24]

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Written answers

Section 470 of the Taxes Consolidation Act 1997 provides for tax relief in relation to payments made to authorised insurers under relevant contracts in respect of medical insurance and dental insurance.

Qualifying medical insurance policies can be for health insurance, dental insurance, or health and dental insurance combined.

Tax relief for medical insurance premiums is provided at the standard rate of income tax, currently 20 per cent. The relief available is equal to the lesser of (a) 20 per cent of the cost of the policy or (b) 20 per cent of €1,000 per adult or €500 per child insured.

It should be noted that a child for the purpose of this credit is a child under 21 years of age in respect of whom a child premium has been paid.

Generally, tax relief is given as a reduction on the cost of the insurance policy. This is known as tax relief at source, and under this treatment, policy holders pay a reduced premium to the medical or dental insurer (i.e. pay the net of tax relief amount) and the authorised insurer makes a claim to Revenue for the tax relief granted at source to the policy holder.

In cases where an individual’s medical or dental insurance premium is paid by their employer as a Benefit-in-Kind, the employee is still entitled to the relief, however, it is claimed by submitting an Income Tax Return to Revenue. Alternatively, an employee may claim relief during the year by contacting Revenue through MyEnquiries.

In 2022, the most recent year for which Revenue data are available, the cost of the tax relief for medical insurance premiums was €405.2 million.

Revenue advise that a tentative estimate of the cost of increasing the rate of relief from 20 per cent to 40 per cent and the ceiling of the relief from €1,000 per adult (or €500 per child) to €2,000 per adult (or €1,000 per child) would be an additional €720 million.

Furthermore, they advise that a tentative estimate of the cost of increasing the ceiling of the relief to €2,000 per adult (or €1,000 per child), with the standard 20 per cent rate of relief maintained, would be an additional €170 million.

It should be noted that these estimates relate only to cases where tax relief is granted at source. Such cases represent about 97% of the tax cost relating to tax relief on medical insurance premiums.

Insurance Industry

Questions (73)

Pat Buckley

Question:

73. Deputy Pat Buckley asked the Minister for Finance if he will confirm that the publication of the Central Bank’s NCID liability report for the full year of 2023 will take place before the end of the current year, in the interest of ensuring a timely consideration of this important data in the context of the Government’s programme of insurance reform; and if he will make a statement on the matter. [43506/24]

View answer

Written answers

Transparency in the functioning of the insurance market remains a key Government focus and represents an important part of the ongoing insurance reform agenda. Accordingly, the introduction of the National Claims Information Database (NCID) within the Central Bank of Ireland (CBI) was a central step change in improving transparency, providing information and creating an evidence base for policy formation.

To date, the Central Bank has published multiple annual NCID Private Motor Insurance Reports, and three annual reports on Employers’ Liability, Public Liability and Commercial Property Insurance. My officials have engaged with the CBI and it has advised that the next annual NCID report on Employers’ Liability, Public Liability and Commercial Property Insurance, covering data up to 31 December 2023, will be published by Q1 2025.

It is important to note that the CBI is independent in the performance of its functions, and I look forward to the publication of its report, as it will provide important insights into insurance for businesses, as well as many community, voluntary and sports groups throughout the country. This follows and builds upon the NCID release covering data up to mid-2023 for settled claims in Employers’ Liability and Public Liability insurance, published in July.

Ireland is unique in the EU in having this level of quantitative insight into the insurance sector, allowing us to analyse and understand industry-level developments. To reiterate, the NCID is a vital tool for policymaking, and I believe it will remain a valuable resource to enable us to monitor the impact of developments in the market, including the range of Government reforms delivered in recent years via the Action Plan for Insurance Reform.

Tax Credits

Questions (74)

Jim O'Callaghan

Question:

74. Deputy Jim O'Callaghan asked the Minister for Finance further to Parliamentary Question No. 369 of 9 September 2024, if he could supply updated figures with regard to same. [43575/24]

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Written answers

The Rent Tax Credit (RTC), as provided for in section 473B of the Taxes Consolidation Act 1997 (TCA 1997), was introduced by the Finance Act 2022 and may be claimed in respect of qualifying rent paid in 2022 and subsequent years to end-2025.

I am informed by Revenue that 273,160 taxpayer units benefited from the RTC for 2022, as set out in Revenue’s ‘Cost of Tax Expenditures’ publication which is available on the Revenue website, at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx. 313,980 taxpayer units claimed the RTC for 2022.

The extent to which a claimant benefits from a tax credit, through a reduced tax liability and/or receipt of a refund for overpayment of a tax liability, is determined by their gross tax liability and use of other tax credits and reliefs. These numbers include both PAYE and self-assessed taxpayer units. A taxpayer unit is either an individual with any personal status who is singly assessed or a couple in a marriage or civil partnership who have elected for joint assessment, in which case they are counted as one taxpayer unit.

The table below provides a breakdown of the number of taxpayer units who benefited from the credit in 2022.

County

2022

CARLOW

2,310

CAVAN

2,220

CLARE

3,490

CORK

30,660

DONEGAL

3,290

DUBLIN

128,550

GALWAY

18,140

KERRY

4,220

KILDARE

10,090

KILKENNY

3,030

LAOIS

2,250

LEITRIM

890

LIMERICK

11,810

LONGFORD

1,520

LOUTH

3,650

MAYO

3,900

MEATH

5,430

MONAGHAN

1,890

OFFALY

2,200

ROSCOMMON

1,690

SLIGO

2,990

TIPPERARY

4,810

WATERFORD

4,890

WESTMEATH

3,790

WEXFORD

4,280

WICKLOW

3,800

Not available

7,380

Total

273,160

In relation to later years, the table below refers to claims by PAYE taxpayers for 2023 and 2024, to-date. The data on claims by self-assessed taxpayers are not yet available for 2023 and 2024. Most claims for credits by PAYE taxpayers take place after the year-end, and it is expected that the bulk of claims for 2024 will not be made until 2025.

The table sets out the number of claims by PAYE taxpayers by year of assessment and by county for 2023 and 2024 to 21 October.

County

2023*

2024*

CARLOW

2,430

600

CAVAN

2,480

600

CLARE

3,530

990

CORK

29,900

8,290

DONEGAL

3,470

960

DUBLIN

130,110

37,760

GALWAY

18,070

5,330

KERRY

4,210

1,020

KILDARE

10,140

2,840

KILKENNY

3,050

800

LAOIS

2,120

640

LEITRIM

860

240

LIMERICK

12,280

3,480

LONGFORD

1,660

370

LOUTH

3,970

1,050

MAYO

4,050

1,110

MEATH

5,760

1,420

MONAGHAN

2,070

480

OFFALY

2,350

610

ROSCOMMON

1,820

510

SLIGO

2,970

820

TIPPERARY

5,010

1,270

WATERFORD

5,180

1,470

WESTMEATH

4,070

1,140

WEXFORD

4,350

1,170

WICKLOW

3,550

1,040

Not Currently Available

3,250

710

Total

272,700

76,710**

*Note: figures have been rounded to the nearest 10.

** In the case of 2024 claims, it is the case that most taxpayers claim the relief after the end of the tax year rather than in-year.

Living Wage

Questions (75)

Jim O'Callaghan

Question:

75. Deputy Jim O'Callaghan asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the full-year cost of implementing the national living wage for public sector workers; and if he will make a statement on the matter. [43315/24]

View answer

Written answers

The current living wage, as set out by the Living Wage Technical Group, is €14.75 per hour. In relation to the civil service, for which my Department holds detailed data, €14.75 based on the civil service 35 hour standard net working week equates to an annual salary of approximately €26,938. Detailed data on civil service staff indicates that less than 0.02% of staff in the civil service are on salary points less than this. This is based on data from September 2024, which does not take account of the increase of 1% or €500, whichever is greater, provided for on 1 October 2024 under Public Service Agreement 2024 - 2026. Once this is accounted for, it is anticipated that there will not be any civil servants on an hourly rate below €14.75.

Those currently on an annual salary of less than €26,938 may be receiving remuneration in excess of the suggested living wage through additional premium payments in respect of shift work or atypical working hours. In addition, these salary scales progress to the suggested Living Wage and above through normal incremental progression.

The current public service agreement is Public Service Agreement 2024-2026. In total, the Agreement provides for increases of 10.25% over a two and a half year period. This is made up of general round increases totalling 9.25%, as well as a provision for a Local Bargaining mechanism equivalent to 1% of the basic pay cost. Over the lifetime of the agreement, the lowest paid public servants will see benefits of up to 17.3%, inclusive of the local bargaining provision.

The public service information sought in this request would require detailed data on the position of staff on each salary scale across the public service and details of the standard working hours per week for each individual grade. This data is not held in my Department.

Civil Service

Questions (76)

Catherine Murphy

Question:

76. Deputy Catherine Murphy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if his attention has been drawn to instances in which Departments failed to notify staff coming to the end of a career break of appropriate vacancies, extending their career breaks unnecessarily beyond five years and six years; and if he will clarify whether Departments can extend career breaks of staff beyond six years without offering supernumerary positions (details supplied). [43326/24]

View answer

Written answers

While my Department has responsibility for setting the terms and conditions of various leave types for civil servants, it is a matter for individual employers to implement the provisions of the relevant circulars/policies accordingly.

As outlined in Circular 4/2013 – Career Break Scheme in the Civil Service, Civil Servants who avail of a Career break are required to comply with sections 31-34 when returning from a Career Break.

In particular section 31 states that ‘in order to secure an offer of work, the civil servant must indicate at least two months before the end of his/her career break that s/he wishes to return to work. However, it may not be possible to facilitate the return to work of a civil servant on career break in a relevant grade for up to 12 months after the end date of the career break’.

Once this notification is received, the employer is obliged to inform the officer of vacancies which may arise after the officers scheduled resumption date, on the basis that the officer is eligible for the position and that the filling of the role does not disadvantage another officer.

Should it be the case that an organisation does not have a suitable position for a career break returnee at the scheduled end of the career break, one must be sourced within the following 12 month period as otherwise the organisation may be required to take the officer back in a supernumerary capacity at the end of the 12 months.

Employers are required to make every effort to identify a suitable position for the returnee. As part of these efforts, the officer may be placed on the redeployment resource panel which is managed by Public Jobs (the Public Appointments Service). There is no guarantee that the officer will be placed from the redeployment resource panel within this 12 month period, therefore, it is important that ongoing efforts are made by the organisation in addition to this to help identify a position for the officer during that period, primarily within their own organisation but potentially in another organisation within the geographical location.

During this wait period the officer may wish to make an application for a move to a new organisation/location through the Civil Service Mobility scheme. This would be subject to the usual qualifying conditions of the scheme. Further information in relation to the Mobility scheme can be found on the following website: www.nsso.gov.ie/en/services/civil-service-mobility/

Career Break Scheme

National Development Plan

Questions (77)

Martin Browne

Question:

77. Deputy Martin Browne asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if dates for the mid-term review of the National Development Plan 2021-2030 have been set; if not, when a date is likely to be set; if there will be a public consultation process to allow submissions; and if he will make a statement on the matter. [43381/24]

View answer

Written answers

The National Development Plan 2021-30 (NDP) setting out €165 billion of capital investment was published in 2021. Following the conclusion of more than 30 bilateral meetings which took place from January to March this year with my Ministerial colleagues, the distribution of an additional €2.25 billion from windfall corporate receipts for the period 2024-26 was agreed by Government. Updated NDP allocations for each sector were subsequently published in March 2024.

The Government has not yet set a date for a mid-term review of the NDP. At that time the process for undertaking any such review will be made known. As with previous NDP reviews, it is likely that a public consultation will form part of the approach and stakeholders will be invited to make submissions.

Waterways Issues

Questions (78)

Marc Ó Cathasaigh

Question:

78. Deputy Marc Ó Cathasaigh asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the position regarding plans to maintain and protect Belmont Weir in west Offaly; and if he will make a statement on the matter. [43425/24]

View answer

Written answers

The Office of Public Works, (OPW), is responsible for the maintenance of arterial drainage schemes completed under the Arterial Drainage Acts, 1945 and 1995, as amended. Belmont Weir is on the Brosna River which forms part of the Brosna Arterial Drainage Scheme.

The OPW are preparing the necessary environmental assessments and consents in order to proceed with the works which involves the removal of blockages & vegetation from the weir, tree management on the left bank, reduce vegetation on the river banks and rebuild gate entrance. As with works of this nature and given the proximity to the zone of influence of the River Shannon Callows SAC, this is necessary before the OPW can proceed. The environmental reporting requires a seasonal observation window before the constraints and potential mitigation measures can be identified. It is envisaged that this reporting will be completed after the winter of 2024/25. The in-stream season of 2025 (July-Sept) is the next available works window.

To undertake the work safely the OPW must enter the channel; this requires opening the sluice downstream of the weir and reducing the head of water in the Brosna River. The OPW require the right favourable low flow conditions to achieve this. The OPW has consulted with Inland Fisheries Ireland (IFI) and the owner of the hydroelectric station who controls the sluice; and they are agreeable to facilitating the works.

The OPW have made consistent efforts to progress the works at Belmont Weir for some time now. Landowner consent will be required for access to complete the works and the structure is a protected structure and OPW has engaged with National Monuments Service in this regard.

Legislative Process

Questions (79)

Denis Naughten

Question:

79. Deputy Denis Naughten asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the current status of the drafting of the River Shannon management agency Bill 2020; the timeline for presenting the general scheme to Government for approval; and if he will make a statement on the matter. [43471/24]

View answer

Written answers

The preparation of legislation to improve the management of flood risk on the River Shannon is a Government priority, with the River Shannon Management Body Bill on the priority legislation list for drafting for Autumn 2024. The main purpose of the Bill is to improve flood risk management for the River Shannon catchment.

The management of flood risk on the river is closely intertwined with other uses of the river such as for navigation, dam safety and electricity generation. An analysis of existing legislation regarding the management of the River Shannon, including a review of the powers of various bodies involved with the river has been undertaken. Given the powers and functions of the various bodies involved, the preparation of legislative proposals is complex. In this context, there is a requirement for consultation and, when completed, legal advice from the Office of the Attorney General on a proposed approach. The OPW, in line with Government direction, is prioritising this work.

Departmental Bodies

Questions (80)

Denis Naughten

Question:

80. Deputy Denis Naughten asked the Minister for Public Expenditure, National Development Plan Delivery and Reform when the Shannon Flood Risk State Agency Co-ordination Working Group held its meetings in 2023 and 2024; the agenda for each meeting; the decisions taken; and if he will make a statement on the matter. [43472/24]

View answer

Written answers

The Shannon Flood Risk State Agency Co-ordination Working Group was established by the Government in 2016 to enhance the ongoing co-operation of all State Agencies involved with the River Shannon and to introduce co-ordinated solutions that may have benefit in managing flood risk on the Shannon Catchment. The Group is focussed on prioritising actions and activities that can help to manage flood risk along the River Shannon.

Meetings of the Group are held bi-annually. In 2023 the Meetings were held on 26 April and 11 October. The last meeting of the Group was held on 10 April 2024 and the next meeting is scheduled for 31 October 2024. The agendas for the meetings of 26 April 2023, 11 October 2023 and 10 April 2024 are set out below.

The Group has made a number of decisions at recent meetings:

• Work programme 2024

The Shannon Flood Risk State Agency Coordination Working Group produces an annual Work Programme that demonstrates the extensive work and co-ordination by all State bodies to jointly and proactively help address flood risk on the Shannon under the following themes of activity: physical works, maintenance, water management, regulatory, policy and planning. The Group approved the work programmes each year. The work programme for 2024 was approved and is published on the Group’s website at www.rivershannongroup.ie.

• Strategic maintenance

The Group is currently progressing a programme of strategic maintenance and has approved a strategic maintenance programme on 23 sites along the River Shannon. Waterways Ireland is carrying out this work on behalf of the Group. A budget of €320,000 was approved for strategic maintenance in 2024.

• The Callows ‘pinch points’

The Group approved the appointment of an ecological consultant to carry out a high level environmental study in relation to the Callows ‘pinch points’.

The study commenced on 5 June and will consider the potential positive and negative ecological impacts of the proposed works on the River Shannon between Athlone and Meelick. It is expected the study will be completed in Q4 of 2024.

• Website

In August 2023, a tender was awarded to design and develop a website for the Shannon Flood Risk State Agency Coordination Working Group. The website: www.rivershannongroup.ie went live in April 2024.

The Group decided to make information about the management of water levels available on the website and further work is underway to publish real time information on the management of water levels by ESB and Waterways Ireland.

• Lough Allen Protocol

The ESB obtained a Section 21 licence under the Wildlife Acts from the National Parks and Wildlife Service on 12 September 2024 to continue with the temporary operation of the protocol for reducing the lake levels on Lough Allen.

The minutes of the meetings, details of membership and work programmes are available on the Group’s website: www.rivershannongroup.ie

Agenda April 2023

Agenda October 2023

Agenda April 2024

Company Liquidations

Questions (81, 82)

Jim O'Callaghan

Question:

81. Deputy Jim O'Callaghan asked the Minister for Enterprise, Trade and Employment if he will provide the numbers on the incorporation of new retail businesses; the voluntary strike-offs of such businesses; the total liquidations of such businesses, to date in 2024; the corresponding figures for 2023; and the net increase and decrease, in tabular form. [43318/24]

View answer

Jim O'Callaghan

Question:

82. Deputy Jim O'Callaghan asked the Minister for Enterprise, Trade and Employment if he will provide the numbers on the incorporation of new hospitality businesses; the voluntary strike-offs of such businesses, the total liquidations of such businesses, to date in 2024; the corresponding figures for 2023; and the net increase and decrease, in tabular form. [43319/24]

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Written answers

I propose to take Questions Nos. 81 and 82 together.

At the outset, I should clarify that the information available to my Department relates to filings of companies registered with the Companies Registration Office (CRO). This does not include businesses operating as sole traders or unincorporated entities.

At incorporation, companies are required to indicate the relevant NACE code describing their intended activity and any subsequent change of activity does not need to be notified to the CRO. There are a range of activities relevant to the retail and hospitality sectors, each with their own individual NACE code, and these are aggregated in the totals below.

-

Jan – Sept 2024

Jan – Sept 2023

-

Retail

Hospitality

Retail

Hospitality

-

Incorporations

942

1114

901

1144

Voluntary strike-offs

236

139

376

127

Total Liquidations

118

142

76

113

Net change (+/-)

588 (+)

833 (+)

449 (+)

904 (+)

In the retail sector, 942 new companies were incorporated between January and end September 2024, an increase of 41 on the same period in 2023. There were 118 liquidations in the retail sector, resulting in a ratio of 8 new retail companies being incorporated for every liquidation in the sector. Overall, there was a net increase of 588 companies in the retail sector in the January to September period in 2024, compared to a net increase of 449 for the same period in 2023.

In the hospitality sector, 1114 new companies were incorporated, a decrease of 30 on the same period in 2023. There were 142 liquidations in the hospitality sector, giving a ratio of 7.8 new hospitality companies being incorporated for every liquidation in the sector. Overall, there was a net increase of 833 companies in the hospitality sector in the January to September 2024 period compared to a net increase of 904 for the same period in 2023.

Question No. 82 answered with Question No. 81.
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