Léim ar aghaidh chuig an bpríomhábhar
Gnáthamharc

Tuesday, 14 May 2024

Written Answers Nos. 222-241

Public Transport

Ceisteanna (222)

Martin Kenny

Ceist:

222. Deputy Martin Kenny asked the Minister for Transport if there are plans to bring Drogheda within the short hop zone fares category; and if he will make a statement on the matter. [21772/24]

Amharc ar fhreagra

Freagraí scríofa

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 National Transport Authority (NTA) has statutory responsibility for the regulation of fares charged to passengers in respect of public transport services provided under public service obligation (PSO) contracts.

In light of the NTA’s responsibility in this area, I have forwarded the Deputy's question to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.

A referred reply was forwarded to the Deputy under Standing Order 51.

Bus Services

Ceisteanna (223)

Thomas Gould

Ceist:

223. Deputy Thomas Gould asked the Minister for Transport whether consideration will be given to providing a stop for the 203 bus in Onslow Gardens in Cork city, given it once stopped there. [21798/24]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has responsibility for the planning and development of public transport infrastructure, including the provision of bus stops/shelters nationally.

Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.

A referred reply was forwarded to the Deputy under Standing Order 51.

Regulatory Impact Assessments

Ceisteanna (224)

Louise O'Reilly

Ceist:

224. Deputy Louise O'Reilly asked the Minister for Transport further to Parliamentary Question No. 169 of 23 April 2024, the reason neither his Department nor the SEAI engaged with the primary stakeholders, petrol station retailers, or the CCPC before SI No. 703 of 2022 implementing Article 7.3 of Directive 2014/94/EU was signed into law; his views on whether this is good practice; and if he will make a statement on the matter. [21815/24]

Amharc ar fhreagra

Freagraí scríofa

In 2022, the Department of Transport put in place Regulations via Statutory Instrument 703 of 2022 to implement Article 7.3 of the European Union Alternative Fuels Infrastructure Directive (Directive 2014/94/EU) which required that all Member States make provision for the display of comparative fuel price information at fuel stations.

Many SIs are relatively minor in their scope and impact. The Regulations in question here implemented only one article of the Directive, Article 7.3, which required that Member States put in place requirements that fuel stations display fuel price comparison information in the broader public interest.

On the basis that there was little or no discretion possible from the Directive itself in terms of the implementation of this specific article, a consultation on the Regulations was not considered necessary as the requirement to implement the provisions of the Directive would not be subject to change.

The SEAI as Regulator for Fuel Price Comparison contacted a number of potential stakeholders as part of their preparation for the implementation of their role and are now supporting fuel station operators in the practical implementation of the requirements of the Directive. The ongoing support has included a webinar for operators, an FAQ and related guidance documents and publication of articles on the SEAI website giving context to the display of the comparison as well as matters such as the calculation of fuel prices.

While undertaking a consultation is generally considered best practice, it is not practical or proportionate for Departments to consult on every matter or decision for which it is responsible, particularly where the normal purpose of such a consultation, that being to inform policy decisions, are so limited in scope.

In this case, the provisions of Article 7.3 of the Alternative Fuels Infrastructure Directive are clear in that Fuel Price Comparison information should be displayed at fuel stations.

An internal assessment was undertaken to seek proportionate and reasonable implementation of the Directive which would not undermine its specific purpose, to inform consumers of the various fuels and alternative fuels which are or may be available to them. Alternative fuels are likely to play a significant role in the decarbonisation efforts being undertaken worldwide to reduce the serious effects of climate change.

Electric Vehicles

Ceisteanna (225)

Paul Kehoe

Ceist:

225. Deputy Paul Kehoe asked the Minister for Transport the number and location of fast EV chargers currently available in County Wexford; what efforts are in place to increase this number; and if he will make a statement on the matter. [21817/24]

Amharc ar fhreagra

Freagraí scríofa

The Government is fully committed to supporting a significant expansion and modernisation of the electric vehicle (EV) charging network over the coming years. Having an effective and reliable charging network is an essential part of enabling drivers to make the switch to electric vehicles.

Zero Emission Vehicles Ireland (ZEVI), a dedicated Office which oversees and accelerates Ireland’s transition to zero emission vehicles, has significant funding available in 2024 for the installation of EV charging across Ireland.

There are currently approximately 2400 publicly accessible charge points across Ireland, an increase from 1700 Charge points in Sept 2022. This includes charge points on-street and in car parks.

The Department of Transport does not at present maintain counts of available publicly accessible EV charging stations in specific regions, but ZEVI are developing a Data Strategy which, when implemented, will give the Department full visibility on this. The system will enable the collection of data from charge-points in near real time and provide it on an Open Data basis. The obligation on charge-point operators and owners to share this data is legislated for in the EU Alternative Fuel Infrastructure Regulation. This data system is expected to be in place by April 2025.

ZEVI has developed a draft Regional and Local EV Charging Network Plan which is planned for public publication in the coming weeks. The new network plan will take a holistic partnership approach, with Local Authorities working both together with ZEVI to develop bespoke strategies on a regional and local basis to truly reflect the EV charging needs across their regions and county areas while addressing user needs. Local Authorities, funded by ZEVI, will develop EV charging infrastructure strategies and implementation plans. These strategies will complement national and local policies, strategies, and plans, and put forth targets for local charging infrastructure at destination and neighbourhood locations.

Departmental Advertising

Ceisteanna (226)

Carol Nolan

Ceist:

226. Deputy Carol Nolan asked the Minister for Transport the total costs incurred by his Department from 2019 to date relating to the placing of advertisements in print media; the names of the print media publications involved, in tabular form; and if he will make a statement on the matter. [21875/24]

Amharc ar fhreagra

Freagraí scríofa

Please see the table below with the total costs incurred by The Department of Transport from 2019 to date relating to the placing of advertisements in print media. Please note the asterisks with full list below:

YEAR

NAMES OF PUBLICATIONS INVOLVED

COST € EX VAT

2019

Iris Oifigiuil, The Irish Times, Irish Independent, Royal Naval Architect, Nautilus, Seaways, The Skipper

14,553.44

2020

Iris Oifigiuil, Irish Times, Irish Examiner, Irish Skipper, Nautilus

20,382.85

2021

The Irish Examiner, Irish Independent, The Irish Times, Iris Oifigiuil, *See full list below

60,936.93

2022

Iris Oifigiuil, Fleet Transport Magazine, Irish Examiner, Irish Farmers Journal, Irish Independent, Irish Times, Sunday Independent, The Limerick Leader, Clare Champion, *See full list below

48,965.10

2023

Iris Oifigiuil, The Sunday Business Post, The Irish Times, The Sunday Times, The Marine Times, The Irish Independent, The Irish Skipper, The Irish Times, The Irish Independent, The Irish Examiner, The Irish Sun, The Daily Star, The Sunday Independent, Irish Farmers Journal

279,354.24

2024

Institute of Guidance Counsellors Diary and Calendar 2023/24

1,402.00

TOTAL

425,594.56

*Full list:

ANGLO CELT

ATHLONE ADVERTISER LTD

ATHLONE TOPIC

BRAY PEOPLE

CARLOW NATIONALIST

CARRIGDHOUN NEWSPAPER

CLARE CHAMPION

CLONMEL NATIONALIST

CONNACHT TRIBUNE

CONNAUGHT TELEGRAPH

CORK INDEPENDENT

DAILY MAIL

DAILY STAR

DONEGAL DEMOCRAT

DONEGAL NEWS

DONEGAL PEOPLES PRESS

DONEGAL POST

DROGHEDA INDEPENDENT

DROGHEDA LEADER

DUNDALK ARGUS

DUNDALK DEMOCRAT

DUNDALK LEADER

ENNISCORTHY GUARDIAN

EVENING ECHO

GALWAY ADVERTISER

INISH TIMES

INISHOWEN INDEPENDENT

IRISH EXAMINER

IRISH FARMERS JOURNAL

IRISH INDEPENDENT

IRISH INDEPENDENT - SEACHTAIN

IRISH MIRROR

IRISH TIMES

KERRY'S EYE

KERRYMAN

KILDARE NATIONALIST - DIRECT

KILKENNY PEOPLE

LAOIS NATIONALIST - DIRECT

LEINSTER EXPRESS

LEINSTER LEADER

LEITRIM OBSERVER

LIFFEY CHAMPION

LIMERICK LEADER

LIMERICK POST

LONGFORD LEADER

MALLOW STAR

MAYO NEWS

MEATH CHRONICLE

MEATH TOPIC

MIDLAND & TULLAMORE TRIBUNE

MUNSTER EXPRESS

NENAGH GUARDIAN

NEW ROSS STANDARD

NORTHERN STANDARD

NORTHSIDE PEOPLE (EAST)

NORTHSIDE PEOPLE (WEST)

OFFALY INDEPENDENT

ROSCOMMON HERALD

ROSCOMMON PEOPLE

SLIGO CHAMPION

SLIGO WEEKENDER

SOUTHERN STAR

SOUTHSIDE PEOPLE

SUN

SUNDAY INDEPENDENT

SUNDAY TIMES

THE AVONDHU PUBLICATIONS LTD

THE CLARE ECHO

THE CORKMAN

THE ECHO NEWSPAPER

THE PHOENIX

TIPPERARY STAR

TRICONAILL TRIBUNE

TUAM HERALD

VALE STAR

WATERFORD NEWS AND STAR

WATERFORD TODAY

WEEKLY OBSERVER

WESTERN PEOPLE

WESTMEATH EXAMINER

WESTMEATH INDEPENDENT

WESTMEATH TOPIC

WEXFORD PEOPLE

WICKLOW PEOPLE

The above list of advertising encompasses a wide range of functions, including advertising for statutory purposes and advertising for other matters relating to Departmental business.

Transport Policy

Ceisteanna (227)

Michael Healy-Rae

Ceist:

227. Deputy Michael Healy-Rae asked the Minister for Transport if the opening times of a facility (details supplied) will be examined and changed; and if he will make a statement on the matter. [21880/24]

Amharc ar fhreagra

Freagraí scríofa

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 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.

An Garda Síochána

Ceisteanna (228)

Catherine Murphy

Ceist:

228. Deputy Catherine Murphy asked the Minister for Transport the timeframe for the Irish motor insurance database application to be rolled out to all Garda members on their mobility devices to include access to information on fleet and motor trader vehicles, with real time information on the vehicles; the reason for the delay in including information on fleet and motor trader vehicles to date; and if he will make a statement on the matter. [21892/24]

Amharc ar fhreagra

Freagraí scríofa

The Irish Motor Insurance Database (IMID), provides a single reference point for motor vehicles insured in Ireland. The IMID is operated by the Motor Insurers' Bureau of Ireland (MIBI). MIBI is responsible for the implementation and management of the IMID.

Access to the IMID, and the data contained within it, by members of An Garda Siochana is a matter for the Department of Justice and MIBI.

Insurance Industry

Ceisteanna (229)

Catherine Murphy

Ceist:

229. Deputy Catherine Murphy asked the Minister for Transport further to Parliamentary Question Nos. 241 of 12 December 2023 and 112 of 22 February 2024, if data sharing agreements and the relevant contracts have been agreed yet to enable his Department to provide motor insurers access to information on his driver file database on disqualified drivers and verify the driver number of a driver on the entry, under the Road Traffic Act 2023; the current timeframe for the industry to be ready for driver number capture and verification; the work his Department need to undertake to enable additional access to NVDF; and if he will make a statement on the matter. [21895/24]

Amharc ar fhreagra

Freagraí scríofa

Under Section 5 of the Road Traffic Act 2014, insurers access the Department of Transport's National Vehicle and Driver File (NVDF) to verify the number of penalty points endorsed on a licence.

The Road Traffic and Roads Act 2023 extends this access to endorsement details, including disqualifications, and access for intermediaries sanctioned to enter contracts on behalf of a vehicle insurer. Data will be available in real time and there will be no charge for access.

Officials in my Department continue to engage with the Motor Insurers' Bureau of Ireland and Insurance Ireland to implement access to the NVDF for intermediaries, access to disqualifications for insurers and intermediaries, and for the capture and verification of driver number by insurers and intermediaries.

My Department has been advised that many IT systems in the industry are not yet ready for these changes and work is ongoing to enable the additional access. This is likely to happen in a phased manner over the coming months.

Once data-sharing agreements are agreed, my Department will be able to provide endorsement access for intermediaries to the NVDF. I hope this element will be implemented before Q3. It is currently anticipated that the industry will be ready for driver number capture and verification by year end. The Department expects to be able to provide disqualification data in early 2025.

I intend to bring forward Commencement Orders once there is more certainty about the above timelines and the systems are in place on both sides to enable implementation of the legislation.

Road Safety Authority

Ceisteanna (230)

Ivana Bacik

Ceist:

230. Deputy Ivana Bacik asked the Minister for Transport the functions of the Road Safety Authority in relation to compiling and analysing data to assess the cause and distribution of road traffic accidents; and where those functions are conferred [21911/24]

Amharc ar fhreagra

Freagraí scríofa

The Road Safety Authority has responsibility for a range of functions across the area of road safety. While there is no specific reference to analysis of road traffic collisions in the legislation, it is an essentially corollary of the functions of the Authority that it has to be able to conduct analysis of road safety issues – including collisions – if it is to perform its assigned functions.

Section 6(1)(a) of the Road Safety Authority Act 2006 says that the Authority shall ‘if requested by the Minister, provide such advice as may be appropriate in respect of any regulatory or other function vested in the Minister under the Road Traffic Acts 1961 to 2004 relating to vehicles, driver licensing, speed limits, and control of traffic.’ Section 7 of the Act also requires the Authority to prepare what are referred to as ‘programmes’ – that is, Ireland’s multi-annual Road Safety Strategies; in doing so to consult with State Agencies, including the Garda, where necessary; and to submit such programmes to the Minister. The Road Safety Authority (Conferral of Functions) Order 2006 (S.I. No. 477 of 2006), article 3(c), also tasks the RSA with ‘the promotion of public awareness of road safety and including the advancement of education, relating to the promotion of the safe use of roads, including co-operation with local authorities and other persons in this regard.’

While research and analysis functions are not explicitly called out in the legislation, they are the essential and logical underpinning of the RSA’s roles under these provisions in particular.

Furthermore, and subject to the agreement of the Data Protection Commissioner, it is my intention to issue a Ministerial Order to the Authority under Section 8 of the Act to further specify the processing and sharing of collision data by the RSA.

Transport Policy

Ceisteanna (231)

Aindrias Moynihan

Ceist:

231. Deputy Aindrias Moynihan asked the Minister for Transport measures being taken to roll-out refuelling stations for hydrogen vehicles nationally outside of Dublin; and if he will make a statement on the matter. [21550/24]

Amharc ar fhreagra

Freagraí scríofa

My Department continues to assess a range of potential decarbonisation pathways for the Irish transport sector. In support of this, it has recently established an inter-Departmental Alternative Fuels Working Group, to coordinate action by stakeholders with policy responsibility for alternative fuels in transport (encompassing zero-emissions energy and fuel, such as hydrogen, as well as renewable fuels and low carbon fuels), and associated infrastructure and vehicle technology, aligning with relevant national policy for future production of alternative fuels.

The Department also recently published an issues paper and call for submissions to inform the development of an updated National Policy Framework for alternative fuels infrastructure, available at: www.gov.ie/en/consultation/441f2-update-of-the-national-policy-framework-for-alternative-fuels-infrastructure-for-transport/ . This follows the recent adoption of the European Regulation (EU) 2023/1804 on the deployment of alternative fuels infrastructure in transport (AFIR), which came into full application across all EU Member States from 13 April 2024.

Article 6 of that Regulation sets out targets for hydrogen refuelling infrastructure of road vehicles, including the requirement for Member States to ensure that, by 31st December 2030, publicly accessible hydrogen refuelling stations - designed for a minimum cumulative capacity of 1 tonne per day and equipped with at least a 700 bar dispenser - are deployed with a maximum distance of 200km between them along the TEN-T core network, and that at least one publicly accessible hydrogen refuelling station is deployed in each urban node.

Key questions posed in the National Policy Framework for alternative fuels infrastructure issues paper include those seeking the views of wider transport and energy sector stakeholders on the demand and requirements for alternative fuelling infrastructure nationally, including hydrogen refuelling stations, and seeking to identify what supporting measures should be established to meet the required infrastructural targets mandated under AFIR.

Submissions received on foot of the public consultation will inform the preparation of an updated National Policy Framework on Alternative Fuels Infrastructure for Transport, in line with both AFIR and the significant evolution in national policy since the previous NPF was published in 2017. I intend to publish an updated draft policy framework for further consultation in the second half of 2024, with final policy frameworks required to be submitted to the EU Commission by 31 December 2025.

In parallel with this, the Department, through the Shared Island Initiative and in cooperation with the Department for the Economy in Northern Ireland, has also undertaken two research studies relating to hydrogen refuelling infrastructure on an all-island basis.

The Phase 1 study explored safety regulatory frameworks applying to hydrogen refuelling infrastructure on both sides of the border, highlighting commonalities and emphasizing the importance of interoperability and the need to avoid regulatory divergence, while the Phase 2 study has examined the feasibility of a green hydrogen refuelling corridor between Dublin and Belfast and is expected to conclude in the coming months. It is intended that the final report and recommendations of this study will be published upon completion of the consultation on the National Policy Framework consultation and in line with the development of the updated Framework.

It is important to note, however, that while Government has committed significant funding to support low emitting vehicles through the National Development Plan, which currently includes an allocation of almost €500 million for the period 2021-2025 and additional support from the Climate Action Fund, it is direct electrification that remains the priority decarbonisation technology for the majority of land transport end users, with hydrogen considered to hold greater potential in the harder-to-abate freight and haulage sectors.

Financial Services

Ceisteanna (232)

Louise O'Reilly

Ceist:

232. Deputy Louise O'Reilly asked the Minister for Finance his views on individual savings account schemes; and if he will make a statement on the matter. [21224/24]

Amharc ar fhreagra

Freagraí scríofa

I note the Deputy's query in relation to individual savings schemes. It is important to highlight the existing tax free savings products which are available in Ireland and provide and efficient and attractive way for people to save.

The National Treasury Management Agency (NTMA), through State Savings products, offers a wide range of tax free savings products to the general public, including Prize Bonds and fixed rate savings bonds/certificates. Both short term and long term fixed rate products are offered, with maturities from 3 to 10 years. The interest rates on offer are competitive and provide good value for the holders of State Savings products. The return for the saver rewards those who hold products to maturity. However, early redemption is also possible. The currently available tax-free State Savings products therefore allow the saver to invest in a competitive, flexible product which is tax free and afforded full State protection. The NTMA keeps these products under review.

The Deputy will be aware that the UK have individual savings account (ISA) schemes in place, which allows for savings and investments free from UK tax. The introduction of a new financial services product in Ireland on the lines of the UK ISA would need to be considered in the wider policy context. The introduction of a similar type scheme would need to comply with EU financial services legislative and regulatory requirements and the tax implications would be determined by the structure of such a scheme.

On 6 April 2023, I published the terms of reference for a review of Ireland’s funds sector and some related taxation issues. Among other issues, the review is examining three specific areas of taxation which were highlighted in the recommendations of the Commission on Taxation and Welfare. These issues are (1) the taxation regime for funds; life assurance policies and other related investment products; (2) the real estate investment trusts (REITs); and the Irish real estate funds (IREF) regimes and their role in the property sector; and (3) the use and scope of the section 110 regime. A public consultation was run in summer 2023. A progress update was subsequently published on 21 December 2023. The progress update highlighted the main trends, risks, challenges and opportunities facing the funds industry in Ireland out to 2030, as identified in the responses. The progress update also summarises proposals made in submissions in relation to the taxation of Exchange Traded Funds and for a tax-free/tax-advantaged retail savings and investment product. The review team will report to me in summer 2024 and I look forward to considering its findings at that point.

Insurance Coverage

Ceisteanna (233)

Jennifer Murnane O'Connor

Ceist:

233. Deputy Jennifer Murnane O'Connor asked the Minister for Finance if there are plans for a State-backed thatched cottages insurance provision; and if he will make a statement on the matter. [21345/24]

Amharc ar fhreagra

Freagraí scríofa

As the Deputy is aware, neither I, nor the Central Bank of Ireland, can interfere in the provision or pricing of insurance products. This is set out in the EU framework for insurance – the Solvency II Directive – and limits the actions that Government can take in relation to insurance for thatched properties. Nevertheless, I can assure the Deputy that this Government is committed, through the Action Plan for Insurance Reform, to improving the cost and availability of insurance for all consumers, businesses and community groups across the State.

I am afraid that there is no single legislative or administrative action that will immediately solve capacity issues in the thatch property insurance market. The Department of Housing, Local Government and Heritage (D/HLGH) has produced a report on fire safety in thatched structures, which was completed in November 2022. This found a high incidence of fire in thatched buildings in Ireland, when compared with other jurisdictions, and highlighted research indicating that the great majority of such events stem from a small number of causes, particularly solid fuel stoves. It outlined a number of relatively straightforward measures which should help substantially mitigate this risk. If the incidence of fire can be reduced, it is reasonable to expect that the improved risk profile will feed through to greater availability and lower premiums. As the Deputy will be aware, this fire risk to thatched properties has consistently been highlighted by insurers as a barrier to providing possible cover. Therefore, fire prevention remains the most impactful way to improve the insurance situation for the owners of such properties.

Government has taken proactive steps to tackle the fire safety issue. My officials have communicated directly with the relevant stakeholders in the insurance industry, in order to help develop a more balanced view of providing cover for thatched buildings. In addition, in October 2023, D/HLGH published and distributed public guidance (titled “Fire Safety in Thatched Properties”) based on the report findings, which will assist owners of thatched properties to reduce the identified risk posed by fire. In addition, since the beginning of 2024, D/HLGH has offered a pilot scheme to enable Department experts to visit thatch owners to provide advice on safety and fire prevention. This service is free of charge and has carried out approximately 60 inspections to date. I would strongly encourage any property owner, especially the individual that the Deputy has supplied information about his particular case, experiencing insurance issues to take up this service and follow any advice given in order to reduce the fire risk of their property.

Furthermore, D/HLGH also operates a number of schemes which are designed to help with conservation works to thatched buildings and other historic structures for the broader benefit of local communities and the wider public. Enquiries in relation to these grants should be directed to that Department

In addition, the Office to Promote Competition in the Insurance Market, which is chaired by Minister of State Richmond, continues to engage with various stakeholders on this issue. It was discussed during his recent engagement with insurance CEOs, where it was noted that these issues are not unique to Ireland and are experienced in other European jurisdictions.

There are currently no plans for a State-backed insurance scheme for thatch properties, or any other sector. Any such scheme would most likely require a substantial input of capital – most likely funded from the Exchequer – as well as appropriate expertise in the form of staffing to ensure compliance with the Solvency II rules. Most importantly, such a venture would have to charge market rates and could reduce competition in the market, as existing insurers may decide to stop writing business in certain business lines if the State becomes seen as the ‘insurer of last resort’. This is counter to Government policy in terms of encouraging competition and new entrants into the Irish market, bringing down prices and widening product choice for all consumers.

In conclusion, I would like to take this opportunity to assure the Deputy that securing a more sustainable and competitive market through deepening and widening the supply of insurance in Ireland, including for thatched properties, remains a key policy priority for this Government.

Tax Code

Ceisteanna (234)

Darren O'Rourke

Ceist:

234. Deputy Darren O'Rourke asked the Minister for Finance if there are plans to change the way VAT is applied to licenced taxi vehicles that are rented; and if he will make a statement on the matter. [21349/24]

Amharc ar fhreagra

Freagraí scríofa

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 VAT Directive provides that all goods and services are liable to VAT at the standard rate unless they are exempt from VAT or fall within Annex III of the Directive, in which case lower VAT rates may apply subject to certain rules. Currently Ireland has a standard VAT rate of 23% and two reduced rates of 13.5% and 9%.

The Directive also allows for historic VAT treatment to be maintained under certain conditions; Ireland has retained the application of an exemption from VAT on the transport of passengers and their accompanying baggage and the application of a reduced rate, currently 13.5%, to the supply of hiring vehicles, including vehicles used for taxi services for a short period of time (no more than 5 weeks). The supply of hiring a vehicle for longer periods is subject to VAT at the standard rate, currently 23%.

There is no discretion under the Directive for Ireland to extend the application of the VAT exemption or the reduced rate of VAT to the long-term hire of vehicles, including vehicles used for taxi services.

Regulatory Bodies

Ceisteanna (235)

Jennifer Murnane O'Connor

Ceist:

235. Deputy Jennifer Murnane O'Connor asked the Minister for Finance the number of vacant WTE staff, by job title, in the Financial Services and Pensions Ombudsman as of 7 May 2024; the estimated full-year cost of filling these vacancies; when each of those vacancies will be filled, in tabular form; and if he will make a statement on the matter. [21432/24]

Amharc ar fhreagra

Freagraí scríofa

The Financial Services and Pensions Ombudsman (FSPO) is an independent, impartial, fair and free service that helps resolve complaints against financial service and pension providers from consumers and small businesses.

I approved the FSPO'S Workforce Plan in December 2023, which increased the sanctioned staff complement in the FSPO from 90.2 to 128.

I have been informed that arising from the approval of the Workforce Plan, there were 38 further roles to be recruited as part of the recruitment plan. The recruitment plan, which includes anticipated on-boarding dates and the full year cost to the FSPO, based on the anticipated on-boarding dates, is set out below.

15 of the below vacancies have accepted offers of appointment and onboarding dates and, allowing for some of these positions being filled by internal promotion, at end May total anticipated vacancies will be 30.

Role Title

Grade

Vacancies

Anticipated Onboarding Date

Full year to FSPO (year 2024) based on anticipated start date (at mid-point of scale)

Assessment Officer

EO

3

May-24

€104,639

Investigation Officer

EO

8

May-24

€279,037

Admin Support –Investigation Service

EO

1

May-24

€34,880

Legal Services Officer

EO

2

May-24

€69,759

Dispute Resolution Manager

HEO

1

Jul-24

€38,517

HR Manager

HEO

1

Jul-24

€38,517

Strategy Manager

HEO

1

Jul-24

€38,517

Assistant to Deputy Ombudsman

HEO

1

Jul-24

€38,517

Customer Experience and Innovation Manager

HEO

2

Jul-24

€77,034

Investigation Manager

HEO

5

Jul-24

€192,584

Registrar of Providers

HEO

1

Jul-24

€38,517

Legal Services Manager / Team Lead

HEO

2

Jul-24

€77,034

Decision Drafters

AP

6

Jun-24

€378,579

Senior Dispute Resolution Manager

AP

1

Jun-24

€54,121

Financial Controller

AP

1

Aug-24

€45,146

Chief Information Officer

PO

1

Jul-24

€68,346

Senior Manager, ICT

AP

1

Sep-24

€36,171

Registration Officer

CO

1

Jul-24

€18,851

Deputy Ombudsman*

1

TBC

€44,223

Totals

40

€1,672,986

*Deputy Ombudsman is not recruited by the FSPO

Housing Policy

Ceisteanna (236)

Rose Conway-Walsh

Ceist:

236. Deputy Rose Conway-Walsh asked the Minister for Finance if the ISIF chose to make commercial investment by lending to approved housing bodies to deliver costs rental accommodation; whether this would be included within the General Government Balance; and if he will make a statement on the matter. [21566/24]

Amharc ar fhreagra

Freagraí scríofa

The Ireland Strategic Investment Fund (ISIF) has a statutory mandate to invest on a commercial basis in a manner designed to support economic activity and employment in Ireland. In line with this mandate, ISIF focusses its efforts on making transformational investments across its impact themes of Housing and Enabling Investments, Climate, Scaling Indigenous Businesses, and Food and Agriculture.

In respect of housing, ISIF’s investments typically support the private delivery of new mass market homes as opposed to investing directly into housing opportunities that are reliant principally on state funding for their primary source of income.

As the Deputy may be aware the Housing Finance Agency (HFA) under the ambit of the Minister for Housing, Local Government and Heritage lends to AHBs among others to support the delivery of social and affordable housing. The HFA’s primary source of funding for this purpose is a multi-billion Euro Loan Notes Programme with the NTMA which is guaranteed by the Minister for Finance under Section 11 of the Housing Finance Agency Act, 1981 (as amended).

The ISIF and Approved Housing Bodies (AHBs) are classified within the general government sector of the economy. Given the HFA’s current significant role in supporting rental accommodation provision, using ISIF to support such activity is not something that is being contemplated. If it were to become possible any such lending itself is likely to be considered as inter-government borrowing and the flows would be financial transactions, which by itself would have a neutral impact on the general government balance. However, once any such lending was used by the AHBs to fund expenditure related to cost rental accommodation delivery it would be recorded as general government expenditure, negatively impacting on the general government balance.

Tax Data

Ceisteanna (237, 238, 239, 240, 241)

Louise O'Reilly

Ceist:

237. Deputy Louise O'Reilly asked the Minister for Finance how many companies had failed to engage with the Revenue Commissioners as of 1 May 2024 when the debt warehousing scheme ended; the total tax debt owed by this cohort; the breakdown of this information, by division and by NACE economic sector, in tabular form; and if he will make a statement on the matter. [21610/24]

Amharc ar fhreagra

Louise O'Reilly

Ceist:

238. Deputy Louise O'Reilly asked the Minister for Finance the amount of debt still warehoused under the tax debt warehousing scheme; the amount of this debt per division; and if he will make a statement on the matter. [21611/24]

Amharc ar fhreagra

Louise O'Reilly

Ceist:

239. Deputy Louise O'Reilly asked the Minister for Finance the amount of debt still warehoused under the tax debt warehousing scheme; the amount of this debt per NACE economic sector; and if he will make a statement on the matter. [21612/24]

Amharc ar fhreagra

Louise O'Reilly

Ceist:

240. Deputy Louise O'Reilly asked the Minister for Finance the amount of tax revenue lost as a result of a company becoming insolvent, bankrupt, examinership or other, that had tax debt warehoused under the tax debt warehousing scheme; the amount of tax revenue lost, in tabular form; to provide a breakdown, by amount of tax revenue lost per business size and a further breakdown per division; and if he will make a statement on the matter. [21613/24]

Amharc ar fhreagra

Louise O'Reilly

Ceist:

241. Deputy Louise O'Reilly asked the Minister for Finance the amount of tax revenue lost as a result of a company becoming insolvent, bankrupt, examinership or other, that had tax debt warehoused under the tax debt warehousing scheme; the amount of tax revenue lost; to provide a breakdown, by amount of tax revenue lost by NACE sector, in tabular form; and if he will make a statement on the matter. [21614/24]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 237, 238, 239, 240 and 241 together.

The Tax Debt Warehousing Scheme was introduced in May 2020 to provide a vital liquidity support to businesses impacted by Covid-19 trading restrictions. The scheme allowed businesses to temporarily ‘park’ eligible taxes on an interest-free basis. After the interest-free period, a low interest rate of 3per cent was to be applied, however, in February 2024, I announced the reduction of the interest rate applicable to warehoused debt to 0 per cent. Businesses had until 1 May 2024 to engage with Revenue to put a plan in place to address their warehoused debt.

At the peak of the Scheme in January 2022, there was €3.2 billion debt warehoused for 105,000 customers. By the start of April 2024, the balance in the warehouse had reduced to €1.65 billion, with the significant majority of this reduction due to payments by businesses.

Revenue acknowledges the very high level of engagement from businesses and their agents in the lead up to the 1 May deadline. As at 9 May 2024, 94 per cent of the peak warehouse debt of €3.2 billion is now either paid in full, secured under Phased Payment Arrangements (PPAs) or included in a proposed PPA in the process of being finalised. The balance outstanding is €199 million, which represents a substantial reduction from the €3.2 billion that was warehoused in January 2022.

The Scheme ended on 30 April 2024, with the debt becoming due for payment on 1 May 2024. Therefore tax debt is no longer warehoused after this date. A total of 11,724 customers, with debt balances greater than €500, had not engaged with Revenue to address their warehoused debt by 1 May. Over 60 per cent (7,279) of those businesses have outstanding liabilities of less than €5,000 and a further 30 per cent (3,670) have outstanding liabilities between €5,000 and €50,000. The remaining 10 per cent of businesses (775) have outstanding liabilities in excess of €50,000, amounting to €130 million.

Revenue has confirmed that on 8 May, these customers received a 7-day demand notice giving one final opportunity to engage to address their warehoused debt and retain the 0 per cent interest rate on that debt. If there is continued non-engagement after the 7-day demand period, the debt will be subject to standard collection and enforcement at the full interest rates of 8/10 per cent.

Revenue has advised that a full analysis of the outstanding warehoused debt that becomes subject to standard debt collection, broken down by Division and economic sector, will be published after 15 May 2024.

Almost €120 million of warehoused debt has been deemed uncollectible for reasons such as insolvency, bankruptcy, examinership, cessation of trading etc. A breakdown of these customers by division and by sector is set out in the tables below.

The size of the business is determined by reference to their assigned Division within Revenue, which is based on their annual Irish turnover. Revenue’s Business Division manages enterprises with an annual turnover less than €3 million, which accounts for the majority of business taxpayers. Medium Enterprises Division deals with businesses with an annual Irish turnover of more than €3 million (but less than €190 million) as well as the subsidiaries/parents of such companies. Large Corporates Division deals with the largest companies with an annual Irish turnover of more than €190 million per annum.

Division

€m

Business

€88

Medium Enterprises

€24

Large Corporates

€8

Total

€120

NACE Sector

€m

Wholesale and retail trade; Repair of motor vehicles and motorcycles

34

Construction

17

Accommodation and food service activities

16

Manufacturing

10

Information and Communication

10

Transportation and Storage

10

Professional, scientific and technical activities

6

Administrative and support service activities

4

Human health and Social Work activities

3

All other Sectors/Unknown

10

Total

€120

Question No. 238 answered with Question No. 237.
Question No. 239 answered with Question No. 237.
Question No. 240 answered with Question No. 237.
Question No. 241 answered with Question No. 237.
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