Written Answers Nos. 378-397
378. Deputy Noel McCarthy asked the Minister for Transport the current situation with respect to the toll contract for the Rathcormac-Fermoy Bypass on the M8 in County Cork; when it is expected that this contract will end; the plans to renew this contract or to tender for a new operator; and if he will make a statement on the matter. [10193/26]
View answerAs Minister for Transport, I have responsibility for overall policy and funding in relation to the national roads programme. Under the Roads Acts 1993-2015, the operation and management of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned.
Therefore, matters relating to the day to day operations regarding national roads, including toll roads are within the remit of TII. More specifically, the statutory power to levy tolls, to make toll bye-laws and to enter into agreements with private investors are vested in TII under Part V of the Roads Act 1993 (as amended). Moreover, the contracts for the privately-operated toll schemes are commercial agreements between TII and the Public Private Partnership (PPP) concessionaires concerned.
Noting the above position, I have referred the question regarding tolls to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.
379. Deputy Pa Daly asked the Minister for Transport if his attention has been drawn to a case of an elderly passenger (details supplied) who was medically unfit to travel, notified Aer Lingus in advance, and provided hospital admission documentation, yet has not received a response or determination in respect of a refund request; and if he will make a statement on the matter. [10199/26]
View answer383. Deputy Pa Daly asked the Minister for Transport the engagement his Department has with airlines operating in the State regarding compassionate refund policies and customer service standards for elderly or medically unfit passengers; and if he will make a statement on the matter. [10342/26]
View answerI propose to take Questions Nos. 379 and 383 together.
Regulation (EU) 1107 of 2006 ("EU 1107") concerns the rights of disabled persons and persons with reduced mobility when travelling by air. It establishes rules for the protection of and provision of assistance to such persons. Responsibility for the enforcement of EU 1107 for flights departing Ireland lies with the Irish Aviation Authority.
Article 9 (1) of EU 1107 requires all the managing bodies of all airports whose annual traffic is above 150,000 passenger movements to set quality standards for assistance, as specified in Annex I of EU 1107, and to determine resource requirements for meeting them. The assistance specified in Annex I includes assisting passengers with disabilities or with reduced mobility through the airport to or from the aircraft (e.g. though check in, storage and retrieval of baggage, emigration, security, customs, etc.).
Similarly, Article 10 of EU 1107 sets out that air carriers shall provide assistance, as specified in Annex II of EU 1107, without additional charge, to a disabled person or person with reduced mobility departing from, arriving at or transiting through an airport to which the Regulation applies. This includes carriage of assistance dogs and mobility equipment, where required, making all reasonable efforts to arrange seating to meet passengers' needs and assistance in moving to toilet facilities.
EU 1107 does not itself set specific customer service standards - it requires airports and air carriers to provide assistance in accordance with Annexes I and II, as set out above. Proposals to strengthen the enforcement of passenger rights, including the rights of air passengers with disabilities or reduced mobility under EU 1107, are currently being negotiated between the EU Council and the European Parliament. These include proposals to strengthen service quality standards in order to better monitor the performance of travel providers across all modes of transport, including air travel.
Compassionate refund policies are commercial matters that fall solely within each airline’s own terms and conditions of carriage and do not fall within the scope of either EU 1107 or Regulation (EU) 261 of 2004 on the rights of air passengers in the event of denied boarding, cancellation or long delay to flights. Therefore, neither I, nor the IAA, have any role in respect of airlines’ compassionate refund policies.
380. Deputy Pa Daly asked the Minister for Transport if he has considered a review of driving tester distribution and infrastructure planning to account for the distribution of demand; and if he will make a statement on the matter. [10315/26]
View answerUnder the Road Safety Authority Act 2006, the Road Safety Authority (RSA) has statutory responsibility for the National Driver Testing Service, including the distribution of driving testers and the operation of test centres. In that regard, the operation of the driver testing service does not fall under the direct control of my Department.
Given the RSA's responsibility in this matter, I have referred the Deputy's question to the RSA for direct response. Please contact my office if a reply is not received within ten days.
Pending this more detailed response, I understand that to manage demand effectively at national level, testers, although formally assigned to specific centres, are routinely deployed to other locations as required. In addition, the RSA has recently opened a new driving test centre in Mitchelstown and will shortly open new centres in Drogheda and Sandyford.
381. Deputy Pa Daly asked the Minister for Transport the dates on which he has met the RSA since taking up office; the dates on which he has met with the RSA over the course of the previous Government, in tabular form; and if he will make a statement on the matter. [10316/26]
View answerAs Minister with responsibility for road safety, I can confirm my formal meetings with the Road Safety Authority (RSA) as below. I did not meet with the RSA over the course of the previous Government.
|
Date |
Meeting |
|
15 April 2025 |
Chair |
|
01 May 2025 |
Chair and Chief Executive |
|
14 May 2025 |
Chief Executive |
|
10 June 2025 |
Chief Executive |
|
17 July 2025 |
Visit to RSA offices, Loughrea |
|
17 July 2025 |
Visit to RSA offices, Ballina |
|
17 September 2025 |
Chair |
|
17 December 2025 |
Chair and Chief Executive |
|
14 January 2026 |
Chair and Chief Executive |
|
28 January 2026 |
Director of Research, Standards & Assurance |
382. Deputy Darren O'Rourke asked the Minister for Transport to provide and update on the punctuality and reliability review for the 109 bus service on the M3 corridor into Dublin that commenced on 23 November 2025; and if he will make a statement on the matter. [10318/26]
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 query raised by the Deputy is an operational matter for Bus Éireann. I have, therefore, referred the Deputy's question to the company for direct reply. Please advise my private office if you do not receive a reply within ten working days.
384. Deputy Louise O'Reilly asked the Minister for Transport the average waiting times with mean, median and mode, from date of application to date of NCT tests in every test centre nationwide, by constituency, in tabular form; and if he will make a statement on the matter. [10371/26]
View answerUnder the Road Safety Authority Act 2006, the Road Safety Authority (RSA) has statutory responsibility for the National Car Testing Service (NCTS). Neither I nor my officials are involved in the delivery of the service at an operational level and the information requested is held by the RSA.
I have therefore referred the Deputy's question to the RSA for direct reply. I would ask the Deputy to contact my office if a response has not been received within ten days.
385. Deputy Ciarán Ahern asked the Minister for Transport the nature of refurbishment works that were carried out at Connolly train station during 2025; the refurbishment works that are scheduled to be carried out at this train station in 2026, in tabular form; and if he will make a statement on the matter. [10385/26]
View answer386. Deputy Ciarán Ahern asked the Minister for Transport the nature of refurbishment works that were carried at Claremorris train station during 2025; the refurbishment works that are scheduled to be carried out at this station in 2026, in tabular form; and if he will make a statement on the matter. [10386/26]
View answer387. Deputy Ciarán Ahern asked the Minister for Transport the nature of refurbishment works that were carried out at Limerick Junction train station during 2025; the refurbishment works that are scheduled to be carried out at this station in 2026, in tabular form; and if he will make a statement on the matter. [10387/26]
View answerI propose to take Questions Nos. 385, 386 and 387 together.
As 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 query raised by the Deputy is an operational matter for Iarnród Éireann. I have, therefore, referred the Deputy's question to the company for direct reply. Please advise my private office if you do not receive a reply within ten working days.
388. Deputy Shay Brennan asked the Minister for Transport to expedite the payment of the CIÉ pensions increases without further delay given the pension agreement was reached on 15 August 2025 and in view of the fact pensioners have fallen into poverty caused by the delay of signing the Statutory Instrument. [10389/26]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. As a commercial semi-state body, Córas Iompair Éireann (CIÉ) are responsible for the provision of pension schemes for their employees.
Following on from the constructive and collaborative approach of the Trade Union Group and CIÉ management in reaching agreement on a pathway forward as of May 2025, my Department, alongside our financial and commercial advisors NewERA, are currently engaging with all relevant stakeholders. This includes CIÉ, the Pensions Authority and the Department of Public Expenditure, Infrastructure, Public Services, Reform and Digitalisation on the next steps in progressing the agreement and bringing CIÉ pensions onto a more stable footing for the benefit of active, and retired scheme members, including review of the relevant statutory instruments and the matter of increases to pension payments.
My Department and all relevant stakeholders are endeavouring to achieve the same at the earliest, keeping in line with the appropriate procedures, compliance with all applicable requirements, and necessary approvals as part of the formal process, which is now underway.
389. Deputy Barry Heneghan asked the Minister for Transport for an update on the current status of the National Ports Policy; the reason for the delay in its publication; the revised timeline for its completion; and if he will make a statement on the matter. [10415/26]
View answerA Memorandum for Government on a draft revision of the National Ports Policy 2013 will be presented to Cabinet in Q1 2026.
Once approved, my Department will carry out a public consultation on the draft policy, together with the related environmental reports, in the first half of 2026. The finalised draft will then be returned to Cabinet for approval, with publication to follow thereafter.
I look forward to the same high level of stakeholder engagement with this second public consultation as was achieved during the first, which was based on a thematic Issues Paper. Over 70 responses to that consultation were received and carefully assessed by officials in my Department.
390. Deputy Aidan Farrelly asked the Minister for Transport if he will provide further details in respect of his plans to introduce the mandatory wearing of helmets and high visibility items in respect of standard e-bike and e-scooter users; if he has drafted new regulations and or legislation in respect of same; if he will provide his timeline for introduction; and if he will further clarify his and his officials plans as to whether users of non e-bikes and scooters will be subject to same (details supplied). [10422/26]
View answerAs Minister of State for International & Road Transport, Logistics, Rail & Ports, I wish to advise that, while personal protective equipment (PPE) is strongly advised for bicycles, e-bikes and e-scooters, it is not currently mandatory. The Department of Transport is examining this issue, with a view to considering mandating helmets and other PPE for vulnerable road users.
The Road Safety Authority, the agency responsible for public education and awareness, frequently undertakes campaigns to promote awareness, among pedestrians, cyclists and e-scooter users, of the need for personal protective equipment and visibility on our roads. The safety benefits of reflective clothing and helmets are set out in detail in the Rules of the Road Booklet (www.rsa.ie/docs/default-source/road-safety/r1---rules-of-the-road/ruleoftheroad_book-for-web.pdf?sfvrsn=b5d57830_7).
Department officials engage with An Garda Siochana on an ongoing basis with respect to enforcement of e-scooter e-bikes & cycling regulations. My officials have asked them to provide any suggestions or changes to legislation that would assist them in enforcement.
As we approach the two-year anniversary of the first regulations legalising the use of certain e-scooters on Irish roads in May 2024, it is appropriate that we look at the evidence and consider if additional regulation is warranted to promote road safety on these devices, and this includes consideration of personal protective equipment requirements. However, no decisions have been taken in this regard, and any proposals will first be presented at a future meeting of the Government.
391. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance if his Department or the Revenue Commissioners publish figures on actual Exchequer tax revenue generated specifically from carer’s allowance and carer’s benefit; if so, to provide those figures for the past three tax years; and if he will make a statement on the matter. [9339/26]
View answer398. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance the number of recipients of carer’s allowance which were newly contacted by Revenue during the most recent tax year in respect of tax liabilities arising from carer’s allowance; the total amount of tax assessed; and if he will make a statement on the matter. [9338/26]
View answerI propose to take Questions Nos. 391 and 398 together.
It is important to state that there has been no change in the income tax treatment of Carer’s Allowance and Carer’s Benefit. It is a long-standing position that Carer’s Allowance and Carer’s Benefit are subject to Income Tax but are exempt from USC and Pay Related Social Insurance.
To date, where an individual who is in receipt of Carer’s Allowance or Carer’s Benefit, submits a tax return for a year prior to 2026, and declares carer’s income on their tax return, that will be included for the purposes of calculating their tax liability.
There is a long-standing data sharing arrangement between both Revenue and the Department of Social Protection (DSP) which facilitates the operation of both the tax and welfare systems. DSP already report information on a significant number of taxable DSP payments to Revenue, including Jobseekers Benefit, Maternity Benefit, One-Parent Family Payment, State Pension (Contributory or Non-Contributory) and Bereaved Partners Contributory Pension.
This has not previously been the case for Carer’s Allowance and Carer’s Benefit. As this data had not been shared between DSP and Revenue previously, it has been the recipient’s responsibility to declare this income to Revenue in a tax return.
Last year it was agreed by the Department of Social Protection and the Revenue Commissioners that, from January 1st 2026, information on Carer's Allowance/Benefit payments will be included in the Taxable Payments Report shared directly with Revenue.
It should be noted that not all carers who are in receipt of Carer’s income will have a tax liability, particularly if their income level is below the taxation threshold, or they have sufficient tax credits to reduce their liability to nil. A person’s tax liability will depend on their individual personal circumstances, income levels and personal credits available to them and their family.
The final taxation position for individuals, including those in receipt of Carer's Income, prior to 2026, can only be quantified if they submit an annual income tax return. When submitting their return, taxpayers can claim any additional credits or reliefs such as health expenses and declare any additional income for the relevant period. Once the return is submitted, if additional credits/reliefs are claimed, or additional income is declared they will be included for the purposes of calculating their tax liability. Depending on their personal circumstances, the individual may be in a balanced position, have an underpayment of tax or receive a refund of tax. Therefore, it is not possible to provide an estimate of the amount of revenue that will be assessed as a result of the data sharing arrangement with DSP.
Revenue advises me, that in conjunction with DSP, they met with Family Carers Ireland and Care Alliance Ireland in April 2025 to outline the rationale for the new process and to discuss measures aimed at reducing the administrative burden for carers. Revenue also wrote to approx. 34,600 individuals to advise them of this change. On 19 November 2025, Revenue established a dedicated phone line at 01-738 36 37 for any queries arising from the letters issued.
Revenue have confirmed that is not carrying out a review of prior years in respect of Carer’s Allowance or Carer’s Benefit, solely as a result of this change. The focus of the new process is on the timely collection of tax properly due on a real time basis. However, should an underpayment of income tax arise on foot of the declaration of taxable income such as Carer’s Allowance or Carer’s Benefit, Revenue will seek to minimise any potential hardship in such cases, by collecting the liability through a reduction of a taxpayer’s tax credits over an extended 4-year period, from 2027 onwards.
I am further advised that Revenue is open to engaging with taxpayers on their individual circumstances and will work with them to agree appropriate arrangements where needed.
392. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance to outline impacts of the Revenue Commissioners case (details supplied) on the arts sector; if he will provide specific guidance via his own Department, the Arts Council or other relevant bodies to the sector; and if he will make a statement on the matter. [9665/26]
View answer403. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance if he will comment on the impact of the Revenue Commissioners case (details supplied) on workers in the arts sector, particularly concerning employee and contractor classifications pursuant to the recent Revenue guidelines for determining employment status for taxation purpose; and if he will make a statement on the matter. [9667/26]
View answerI propose to take Questions Nos. 392 and 403 together.
On 20 October 2023, the Supreme Court delivered a unanimous judgment in the Revenue Commissioners v Karshan (Midlands) Ltd. t/a Domino’s Pizza case. The case was concerned with whether delivery drivers were independent contractors under a “contract for service” and taxable under Schedule D of the Taxes Consolidation Tax 1997, or employees under a “contract of service”, and taxable under Schedule E of the Act (PAYE). The Supreme Court upheld the Tax Appeals Commission determination that the delivery drivers were employees of the company.
The decision of the Supreme Court sets out a five-step framework that must be applied by reference to the facts and circumstances of an individual case, to ascertain whether an individual is an employee, or self-employed, for the purpose of taxation.
While the judgment related to a company engaging individuals as delivery drivers, as a decision of the Supreme Court, the judgment has application across all sectors, including the arts sector.
I am advised that Revenue cannot disregard the implications of a Supreme Court judgement, nor would they seek to. While there has been no recent change to tax policy or tax treatment in this area, as a decision of the Supreme Court, the judgement is binding and must be applied to all sectors and all businesses operating in Ireland.
Following the judgement, Revenue published detailed guidance in May 2024 in its Tax And Duty Manual Revenue Guidelines for Determining Employment Status for Taxation Purposes Part 05-01-30 www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-01-30.pdf. This guidance explains the five step framework that is required to be applied by all businesses who engage individuals to carry out work and provides a number of practical examples to assist businesses and organisations in this regard. Within this guidance, Revenue encouraged all businesses to “comprehensively review arrangements with all workers and determine their employment status for taxation purposes”. The guidance applies to all sectors, including businesses engaging workers in the arts sector.
Revenue recognised that prior to the judgment in October 2023, some employers, acting in good faith, may have misclassified employees for tax purposes as persons engaged in contracts for services. It was in this context that on 11 September 2025, Revenue announced a disclosure opportunity to incentivise such employers to make a disclosure in respect of 2024 and 2025 arising from bona-fide classification errors.
The Karshan disclosure opportunity was available to all employers in the State and across all sectors including the arts sectors, provided that they meet the terms as outlined in the disclosure initiative. To avail of the settlement terms outlined, all disclosures were to be submitted to Revenue no later than 30 January 2026.
The Deputy should note that as the judgement applies across all sectors, and the subsequent Karshan disclosure initiative was available to all sectors equally, including the arts sector, Revenue have not issued letters to any particular sectors in relation to the Karshan disclosure initiative.
However, Revenue has engaged via the Tax Administration Liaison Committee (TALC) Audit with the professional tax advisor, accounting and legal bodies who are members of TALC on the Karshan disclosure initiative and also participated in an Irish Tax Institute (ITI) Tax Talks podcast to discuss the initiative.
In addition, where individual businesses or representative bodies have contacted Revenue with queries in relation to the Karshan disclosure initiative, Revenue has engaged with these entities on any queries raised.
393. Deputy Niamh Smyth asked the Tánaiste and Minister for Finance to review issues raised with this Deputy (details supplied); the steps his Department has taken or will take to counter same; and if he will make a statement on the matter. [9853/26]
View answerThe Help to Buy (HTB) incentive, is a tax-based scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. It also aims to encourage additional supply of new houses by supporting demand.
HTB provides a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in Ireland over the previous four years, subject to limits outlined in the legislation.
The level of support available to first time buyers under the HTB scheme, is whichever is the lesser of:
• €30,000; or
• 10 per cent of the purchase price of the new property; or,
• the amount of Income Tax and DIRT paid in the four years before application for the relief.
Section 477C Taxes Consolidation Act 1997 (TCA) outlines the definitions and conditions that apply to the HTB scheme. One such condition, where a “qualifying residence” is being purchased rather than self-built, is that a purchase contract is entered into with a “Qualifying Contractor” (QC).
To come within the definition of a “qualifying residence,” a property purchased from a QC must:
• be a new build with the construction subject to VAT in Ireland;
• be bought as the first-time purchaser’s sole or main residence;
• have a purchase value not greater than €500,000; and
• not previously, at any time, have been used, or have been suitable for use, as a dwelling.
As such, properties with a final value exceeding €500,000 do not qualify for the HTB scheme. This threshold includes all payments made in connection with the property whether made directly to contractors, through staged instalments, or via separate agreements for upgrades, modifications, or additions.
In order to become a registered QC, a contractor/developer must first apply to Revenue and meet certain requirements as outlined by section 477C(2) TCA. In summary, the contractor must be tax compliant and be either a zero rated, or 20% rated, contractor for the purposes of Relevant Contracts Tax (“RCT”).
QC’s have a key role in the HTB process, including verifying information provided by the HTB applicant. Where the conditions of the HTB scheme are satisfied and a HTB refund is available, the HTB refund is paid to the QC to be offset against the purchase price of the property.
In relation to the potential for house price increases arising from the existence of HTB, previous studies carried out by Indecon Economic consultants found that the main driver of house prices was the mismatch between supply and demand rather than the existence of the scheme.
The 2022 review by Mazars also found that there is no definitive evidence that HTB pushed up the price of new houses. The review found that the prices paid for new homes by people who received HTB relief were slightly lower than new house prices in the economy in general, likely because of the €500,000 price eligibility cap.
Based on the latest available data (30 November 2025), the scheme has supported over 61,000 individuals or couples to buy or build their own home.
As the Deputy will appreciate, the Programme for Government commits to the "retention and revision" of the HTB scheme. Any revisions to the scheme would have to be considered as part of the annual Budget and Finance Bill processes and take into account the effective operation of the scheme and the impact any proposed changes would have on the broader housing market.
394. Deputy Ciarán Ahern asked the Tánaiste and Minister for Finance if he will consider introducing an equivalent flood insurance scheme as the flood re-insurance scheme in the UK; and if he will make a statement on the matter. [9228/26]
View answerAs Tánaiste and Minister for Finance, I wish to acknowledge the serious damage caused by recent flooding events, and the impact they have had on families, communities, and businesses across Ireland.
The Government remains committed to protecting Ireland’s present and future generations by investing in climate adaptation measures to manage the impacts of extreme weather. 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.
In terms of flood insurance, the Central Bank of Ireland has undertaken extensive research into the nature and scale of the Flood Protection Gap in Ireland. They found that 1 in 20 buildings (approximately 5%) have limited access to flood insurance; and that 54% of this gap is concentrated in Dublin, Cork, Louth, Clare, and Kildare. The Central Bank report notes that no single solution exists to address the flood protection gap.
Building on the work carried out by the Central Bank, the Action Plan for Insurance Reform 2025-2029 includes 4 specific actions on flood and climate protection. With respect to Action 17 of the Action Plan, the Department of Finance is currently engaging with multiple stakeholders on the development of a long-term strategic approach to the provision of flood insurance, to consider potential solutions, specific to Ireland, to increase the availability and affordability of flood insurance. An update will be provided to the next Cabinet Sub-Group on Insurance Reform.
My officials will also continue to monitor developments at EU and international level and assess flood insurance matters, including through participation in the OPW and Insurance Ireland Working Group. These matters remain a priority for this Government and efforts continue to be made to encourage a responsive approach from the insurance industry.
395. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the annual value of cigarettes confiscated by the State for non-payment of customs or other taxes or duties, for each year from 2016 to 2025 inclusive; and if he will make a statement on the matter. [9275/26]
View answerRevenue is committed to targeting the illicit tobacco trade and implements a range of measures to tackle the sale of illicit tobacco. 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 product and, where possible, prosecuting those involved. 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. Revenue has also taken steps to tighten controls on the movement of duty-paid tobacco products from other EU countries, with a recent change to more effectively guard against the abuse of the excise duty relief available on tobacco for personal use.
Revenue’s strategy to tackle tobacco non-compliance 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. Enforcement work by Revenue continues to lead to significant seizures, disruption of illicit trade channels and successful prosecutions.
Figures relating to the seizure of tobacco products in recent years are set out below:
Cigarettes
|
Year |
No. of seizures |
Quantity (m) |
Value €m |
|
2025 |
5,493 |
46.9 |
42.5 |
|
2024 |
4,920 |
112.3 |
95.6 |
|
2023 |
5,164 |
69.5 |
55.7 |
|
2022 |
5,431 |
51.6 |
39.5 |
|
2021 |
4,889 |
60.7 |
43.5 |
|
2020 |
3,132 |
48.2 |
32.8 |
|
2019 |
3,263 |
13.4 |
8.6 |
|
2018 |
3,965 |
67.8 |
32.6 |
|
2017 |
4,493 |
34.2 |
19.4 |
|
2016 |
4.965 |
44.5 |
23.4 |
Revenue welcomes and follows up on information from businesses or members of the public in relation to shadow economy activities and the supply of illegal tobacco products. Anyone with suspicions of illegal activity can contact Revenue in confidence on the free phone number 1800 295 295. I am satisfied that Revenue is very alert to the threat that the illicit tobacco trade poses to the effectiveness of tobacco tax which, as outlined, is a key aspect of the Government’s strategy to disincentivise smoking.
396. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance to report on the total operating costs of running the NTMA and ISIF, on assets under the management of both entities; and the proportion of the former to the latter in bps terms, on an annual basis, for each entity. [9280/26]
View answerThe National Treasury Management Agency has informed me that it operates across six separate business units: Funding and Debt Management (“FDM”), the State Claims Agency (“SCA”), NewERA, the Ireland Strategic Investment Fund (“ISIF”), the National Development Finance Agency (“NDFA”), and the Future Ireland Funds (in respect of the Future Ireland Fund (“FIF”) and the Infrastructure, Climate and Nature Fund (“ICNF”)).
The NTMA also assigns staff and provides business and support services and systems to the National Asset Management Agency (“NAMA”), the Strategic Banking Corporation of Ireland (“SBCI”) and Home Building Finance Ireland (“HBFI”). The total operating cost of the NTMA in fulfilling all of the above remits in 2024 was €145m, as published in the 2024 Annual Report.
The Funds under the management of the NTMA comprise of the ISIF, the Future Ireland Fund and the Infrastructure, Climate and Nature Fund. The total operating cost of these funds is reported in the table below in € million, as taken from the 2024 Annual Report. Any differences in the Basis points (Bps) figures is due to rounding.
|
|
ISIF |
Future Ireland Funds |
Infrastructure, Climate and Nature Fund |
|
|
€m |
€m |
€m |
|
Net assets as at 31 December 2024 |
16,557 |
8,452 |
2,016 |
|
2024 operating expenses1 |
40 |
1.1 |
0.3 |
|
Bps |
24.0 |
1.2 |
1.3 |
1The Future Ireland Fund and the Infrastructure, Climate and Nature Fund were established on 30 July 2024. At year end 2024 these funds were invested in a portfolio of bonds and treasury bills, pending implementation of the long term investment strategy.
397. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance if he will confirm that carer’s allowance and carer’s benefit are treated as taxable income for income tax purposes; to clarify under which tax codes or Revenue rules this treatment is applied; and if he will make a statement on the matter. [9336/26]
View answerCarers play a fundamental supporting role in society and the Government is committed to supporting individuals and families with caring responsibilities. This is acknowledged by the broad range of commitments in the Programme for Government to improving supports for carers.
It is a general principle of taxation that, in the absence of a specific exemption, income from all sources, in general, are subject to tax.
Section 19 of the Taxes Consolidation Act 1997 (TCA 1997) provides that income from offices or employments, and from annuities, pensions or stipends payable out of State funds, is within the charge to tax under Schedule E. Section 112 TCA 1997 charges income tax on all Schedule E income received in a year, with the exception of proprietary directors who pay tax in the year the income arises. Therefore, all payments from the Department of Social Protection (DSP) are considered taxable under Schedule E unless specifically exempted from income tax.
Section 126 (6A) TCA 1997 provides for the exemption of certain payments from the DSP from income tax which are listed in the table within Section 126 TCA 1997. As Carer’s Allowance and Carer’s Benefit are not listed as exempt payments within this table, they are therefore taxable and subject to Income Tax. As such, Carer’s Allowance and Carer’s Benefit has always been taxable and there is no change in this regard. They are, however, exempt from Universal Social Charge (USC) and Pay Related Social Insurance (PRSI).
While Carer’s income is subject to tax, a person’s tax liability will depend on his or her personal circumstances, available tax credits, and any other income that he or she may have. It should be noted that not all carers who are in receipt of Carer’s income will have a tax liability, particularly if their income level is below the taxation threshold, or they have sufficient tax credits to reduce their liability to nil. The level of income tax payable, if any, on such income is 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 band.
Taxpayers can claim any additional credits or reliefs such as health expenses and declare any additional income for the relevant period by submitting an annual tax return. Once the return is submitted, the additional income declared will be included for the purposes of calculating their tax liability.
Revenue have confirmed that it is not carrying out a review of prior years in respect of Carer’s Allowance or Carer’s Benefit, solely as a result of this change. The focus of the new process is on the timely collection of any tax on a forward-looking basis. However, should an underpayment of income tax arise on foot of the declaration of taxable income such as Carer’s Allowance or Carer’s Benefit, Revenue will seek to minimise any potential hardship in such cases, by collecting the liability through a reduction of a taxpayer’s tax credits over an extended 4-year period, from 2027 onwards.
I am further advised that Revenue is open to engaging with taxpayers on their individual circumstances and will work with them to agree appropriate arrangements where needed.
