Written Answers Nos. 152-171
152. Deputy Brendan Smith asked the Minister for Transport when there will be a pay increase for pensioners on the 1951 CIÉ pension scheme, given there has been no pay increases since 2008 taking into account that other FEMPI measures have been reversed; and if he will make a statement on the matter. [36569/24]
Amharc ar fhreagraFrom the outset I would like to clarify that I, as Minister for Transport, have responsibility for policy and overall funding in relation to public transport. Issues in relation to CIÉ pension schemes are primarily a matter for the trustees of the pension schemes, the CIÉ, Group and their employees.
Concerning pension increases for CIÉ pensioners, it is understood that an increase for pensioners would only be possible when the Scheme is capable of sustaining such increases. CIÉ are actively engaging with the Department to give effect to labour court recommendations for the 1951 Scheme, as passed by a ballot of trade union members in May 2021, in order, and minimise risk and liability to the 1951 Scheme. Further, changes are required to bring the scheme into compliance with the IORP II EU Directive, transposed into Irish law in 2021, of which the scheme is currently non-compliant.
For the first time in many years the 1951 Scheme now meets the Pensions Authority’s Minimum Funding Standard (MFS), the scheme deficit is still significant. The MFS indicates the scheme’s ability to ‘wind-up’ as it currently stands, as opposed to its ability to fund an increase in pension benefits. The CIÉ Board has been advised by the Scheme Actuary that the current MFS position does not create sufficient headroom to grant pension increases at this time, as such a move would put the Scheme at risk of having a deficit on an MFS basis again. In line with industry norms, and in order to achieve stability and security for all members, a MFS funding level (including the Risk Reserve) of materially in excess of 100% is required to give the Scheme sufficient resources to withstand the investment losses that could result from investment market falls.
Any proposal to increase pension benefits would be dependent on the advice of the Scheme Actuary at the time an increase is proposed and must be done in agreement with the Trustees of the Schemes. Awarding discretionary pension increases remains a goal of the CIÉ Group, but it is not envisaged that any such increases can be awarded from the Scheme in the near term.
In relation to the portion of your question regarding FEMPI measures, Córas Iompair Éireann is included in the schedule of “bodies to which the definition of ‘Public Service Body’ does not apply” for those Acts (or by reference to the definition in the 2009 Act where a Schedule is not present). The exception was the introduction of the “Pension Levy”, which was paid by the overall Fund(s) directly and not passed on to individual pensioners.
Accordingly, I have forwarded the Deputy's question to CIÉ for direct reply. Please advise my private office if you do not receive a reply within ten working days.
153. Deputy Denis Naughten asked the Minister for Transport the steps he is taking to address the road safety hazard caused by ash dieback; and if he will make a statement on the matter. [36574/24]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the operation and management of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Infrastructure Guidelines and the necessary statutory approvals.
Section 70 of the Roads Act 1993 sets out the responsibility of landowners to take all reasonable steps to ensure that trees, hedges and other vegetation growing on their land are not, or could not become, a danger to people using a public road or interfere with the safe use of a public road or the maintenance of a public road. This responsibility includes the 'the preservation, felling, cutting, lopping, trimming or removal of such tree, shrub, hedge or other vegetation' in question.
As such, the implementation of the legislation and the management of hedge cutting operations is a matter for local authorities and landowners. My Department has no plans to grant-aid the cutting or removal of trees infected with ash dieback.
154. Deputy Paul Donnelly asked the Minister for Transport when he or his officials last met directly with the director of US customs and border protection based at Dublin Airport; and when the next scheduled meeting with the director will occur. [36672/24]
Amharc ar fhreagraUnited States Customs and Border Protection (US CBP) at Dublin Airport are represented by their Port Director on the National Air Transport Facilitation Committee (NATFaC). The NATFaC last met on 10 April 2024 and the next meeting is scheduled for 13 November 2024.
There is also engagement with US CBP through the Preclearance Consultative Group, established under Article XI of the Aviation (Preclearance) Act 2009. The PCCG last met on 23 February 2023 and the next meeting date is to be confirmed.
The last bilateral meeting between officials of my Department and the Port Director was on 17 May 2023 where the US CBP Global Entry Programme was discussed.
155. Deputy Mairéad Farrell asked the Minister for Transport if a replacement operator for the 418-bus route from Athenry-Galway city will be found following the ending of the current service; if he will consider providing a public bus service on this route; and if he will make a statement on the matter. [36769/24]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally and for the scheduling and timetabling of these services in conjunction with the relevant transport operators.
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.
156. Deputy Alan Kelly asked the Minister for Transport if he will outline the increased investment being made on local link services in Tipperary, including future plans for such extension. [36792/24]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport.
The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally. The NTA also has national responsibility for integrated local and rural transport, including delivering the Connecting Ireland Rural Mobility Plan and New Town Services.
The rollout of transport services in County Tipperary under the Connecting Ireland Rural Mobility Plan is dependent on the annual Estimates process.
In light of the NTA's responsibilities for the rollout of new services, including in County Tipperary, I have referred your question to the NTA for direct reply to you. Please advise my private office if you do not receive a reply within ten working days.
157. Deputy Catherine Murphy asked the Minister for Transport the progress that has been achieved by the National Transport Authority in the past three months on works (details supplied); and if this work is likely to commence before the end of the year. [36830/24]
Amharc ar fhreagraAs the Deputy may be aware, 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.
158. Deputy John Paul Phelan asked the Minister for Transport if he will prioritise further investment in both depot charging for commercial electric vehicles and an expansion of the EV charging network along the national road network and key regional roads, in order to address the concerns of motorists and businesses regarding gaps in the network which are acting as a disincentive to transitioning to EVs. [36866/24]
Amharc ar fhreagraThe Government is fully committed to supporting a significant expansion of the electric vehicle charging network over the coming years. Having an effective and reliable recharging network is essential to enabling drivers to choose electric.
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.
Home charging is the primary charging method for most Irish EV owners as it’s convenient and cheaper for the consumer as well assists in the overall management of the national grid. Over 80% of charging is expected to happen at home.
However, there is a need for a seamless public charging network that will provide for situations or instances where home charging is not possible.
A significant number of charge points are scheduled to be delivered over the next year.
The National Road EV Charging Network Plan was published in May 2024. This was followed by a government procurement process, administered by TII, to support the installation of EV charge points on the motorway network. A further support scheme to incentivise the installation of charge points on non-motorway national roads is expected this Autumn.
Under the draft Regional and Local EV Charging Network Plan, Local Authorities are developing plans for the delivery of charging infrastructure. Local Authorities will then receive funding for the rollout of charge point infrastructure within their authorities.
Additionally, a range of new charging infrastructure schemes are being developed which will help provide another critical link in the overall network for public charging, including:
• A Shared Island funded Sports Club scheme, which will install up to 200 fast chargers in sports clubs on the island of Ireland.
• An EU Just Transition Fund supported scheme, which is planned to install 60-80 chargers in the Just Transition area in the midlands.
• Local Authority pilot schemes, funding the roll out of EV charging in Local Authorities who have already developed local EV network plans, while supporting the development of local EV Network plans in other areas.
These new sites, in addition to those under other destination schemes currently planned will be delivered in 2024 and 2025.
Depot charging remains a matter for individual operators, however ZEVI is continuously monitoring the state of the charging environment with regard to the needs of van and heavy duty vehicle operators. Recent investments by the private sector as well as coordinated schemes administered by TII to install faster and heavy duty charging along motorways and national primary routes will support the transition of such vehicles and as noted ZEVI will consider any viable proposal to increase supports to the sector.
159. Deputy John Paul Phelan asked the Minister for Transport if, in the context of Budget 2025, he will prioritise further investment in Ireland’s EV charging network in order to support the transition to EVs. [36867/24]
Amharc ar fhreagraThe Government is fully committed to supporting a significant expansion and modernisation of the EV charging network over the coming years.
The EV Charging infrastructure Strategy 2022-2025 sets out the Government’s ambition regarding the delivery of this network to support up to 195,000 electric cars and vans by the middle of the decade.
This includes the National Road EV Charging Network Plan and the draft Regional and Local EV Charging Network Plan.
The former will provide for the installation of high power charging infrastructure along the Motorway and National road Network to meet National targets set at EU level.
The latter plan provides a pathway for the accelerated delivery of regional and local EV charging infrastructure at destination and neighbourhood areas, in line with both national and European ambitions for cleaner transportation and will be led by Local Authorities.
In line with Climate Action Plan targets and EU Regulatory requirements - while continuing to incentivise the switch to EVs - we are moving Exchequer supports for fleet electrification towards building out charging infrastructure. This change also aligns with similar polices in European nations, where countries have begun to taper vehicle subsidies and shift government investment towards infrastructure. Having an effective and reliable charging network is essential to support the transition to EVs.
160. Deputy Patrick Costello asked the Minister for Transport the current number of live studies, reviews and research undertaken or commissioned by his Department; and the date by which each study, review and research is scheduled to be completed, in tabular form. [36902/24]
Amharc ar fhreagraThe information sought by the Deputy is outlined in the table below.
|
Name of live study, review and research |
Approximate date scheduled for completion |
|
Review of the Road Safety Authority. |
Q3 2024 |
|
ILV Granuaile independent review. |
Q3 2024 |
|
Review of the Medical Bureau of Road Safety. |
Q4 2024 |
|
Independent review of aspects of Dublin Port Masterplan 2040, with particular reference to the 3FM project and the purpose currently assigned to Area 0. |
Q4 2024 |
|
Transport Insights: Changes in Shares of Sustainable Transport Modes. |
Q4 2024 |
|
The Economic Cost of Congestion: Regional Cities 2022-2040. |
Q4 2024 |
|
Land Value Uplift: Considerations for Transport Appraisal. |
Q4 2024 |
|
A Transport Perspective on Reference Class Forecasting. |
Q4 2024 |
|
IEA Bioenergy Research. |
Q4 2024 |
|
Green Public Procurement Pilot.
Project aimed at the Local Authority roads sector to improve Public Procurement with a focus on carbon reductions. |
Q4 2024 |
|
Cross Border Greenways Feasibility Study. |
Q1 2025 |
|
European Investment Bank advisory assignment to assess capacity, demand and financing strategies required for the development of ORE port infrastructure. |
Q1 2025 |
|
TRACT: TRAnsport Behaviour Change Trials. |
Q1 2025 |
|
Measuring the impact of Transport on Well-being in Rural Ireland. |
Q1 2025 |
|
Update to Roads Over Peat (ROP) Guidelines.
This refers to the updating of the ROP guidelines and reviewing if revised methods for maintaining ROP are available. |
Q 1/2 2025 |
|
Regional Survey Report studying the condition of the Regional Road Network across the country. |
This is funded by the Department but commissioned by the Roads Management Office (RMO) Board.
Estimated completion Q2 2025. |
|
Inclusive Sustainable Cycling (ISCycle): Inclusive E-bike Uptake and Sustainable Use. |
Q3 2025 |
|
Investigating the impacts of urban railway STATION hubs on AIR quality in its environs: 2021-HE-1041. |
Q3 2025 |
|
Review of National Ports Policy. |
Q3 2025 |
|
Long-term Attitudinal Impact Research Study on Sustainable Mobility. |
Q4 2025 |
|
ShipFUEL-ie - Developing pathways for a sustainable shipping and maritime fuel value chain in Ireland. |
Q4 2025 |
|
Sustainable Mobility Policy - Training for Smart and Sustainable Mobility Workshops. |
Q4 2025 |
|
Sustainable mobility innovations including the development of Mobility as a Service. |
Q4 2025 |
|
Evaluation of the integrated, community based Sustainable Mobility Pathfinder for Rural Ireland. |
Q4 2025 |
|
Review of Large Public Service Vehicle (LPSV) Licensing Regime. |
Q4 2025 |
|
Reclaimed Asphalt Programme (RAP) Pilot
This refers to the re-use of milled out tarmac pavement, whereby road maintenance is carried out using recycled materials previously used on other roads. |
While not commissioned by the Department, this pilot is being undertaken by Monaghan CoCo with cooperation and funding support from the Department of Transport.
Estimated completion Q4 2025. |
|
Pilot on Bio Binders.
Bio-binders are alternative asphalt mixes for road construction, replacing bitumen with organic materials to reduce carbon emissions and decrease the demand for fossil fuels. |
While not commissioned by the Department, this pilot is being undertaken by Clare CoCo with cooperation and funding support from the Department of Transport.
Estimated completion Q4 2025. |
|
Research Programme on Behavioural Science to Support Sustainable Transport Modes. |
Q3 2026 |
|
Network Safety Analysis – ongoing project which uses collision data to determine locations of interest (Loi’s) in each Local Authority, to assist in Low-Cost Safety grant applications. |
This is an ongoing project since 2021. |
161. Deputy Pádraig Mac Lochlainn asked the Minister for Transport the current status of the application from the City of Derry Airport to have Government support for the Derry to Dublin airlink reinstated. [36935/24]
Amharc ar fhreagraI thank the Deputy for his continued interest in this matter.
As advised to the Deputy previously, it is in the context of supporting greater connectivity on the island of Ireland and as part of its commitments under New Decade New Approach that the Government of Ireland agreed ‘to take forward a review of the potential for Government support to renewed viable air routes from Cork to Belfast and Dublin to Derry, working with the UK Government and Northern Ireland Executive to deliver improved connections as a priority’.
As you are aware my Department has progressed a desk-based review in this regard. Given my recent appointment, I have only recently received a copy of this review which I am considering.
The Deputy may be aware that I visited City of Derry Airport last week and had a constructive dialogue with the Board and management of the airport. As part of my consideration of the Review, I can assure the Deputy that I will take into account the Airport's views.
162. Deputy Pádraig Mac Lochlainn asked the Minister for Transport for a progress report on the Trans-European Transport Network project for Donegal. [36936/24]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the planning, design and construction of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Infrastructure Guidelines and the necessary statutory approvals. In this context, TII is best placed to advise you.
However, I can confirm that this scheme is currently at the Design and Environmental Evaluation stage and a Preliminary Business Case was submitted to the Department for Gate 1 Approval in Principle, in line with the Infrastructure Guidelines. The Government issued Approval in Principal to the project in July and it will now proceed through the statutory processes and the development of a procurement strategy
Noting the above position, I have referred your question to TII for a direct reply updating you regarding the status of this project. Please advise my private office if you do not receive a reply within 10 working days.
163. Deputy Carol Nolan asked the Minister for Transport if he will engage with the NCT and the Minister for Enterprise, Trade and Employment to have concerns around employee suitability and compliance (details supplied) addressed as a matter of urgency; and if he will make a statement on the matter. [36941/24]
Amharc ar fhreagraUnder the Road Safety Authority Act 2006, the operation of the National Car Testing Service (NCTS) is the statutory responsibility of the Road Safety Authority (RSA). This includes management of contracts with third party suppliers and ensuring the suitability of employees hired for the purpose of delivering the service. I have therefore referred the question to the Authority for direct reply. I would ask the Deputy to contact my office if a response has not been received within ten days.
164. Deputy Paul Kehoe asked the Minister for Transport if there are any plans to introduce new regulations and-or guidelines on the use of commercial drones; and if he will make a statement on the matter. [36955/24]
Amharc ar fhreagraThe regulation of both the recreational and commercial use of unmanned aircraft systems (UAS - drones) is provided for under European Union regulations that are directly applicable here.
The primary regulations that govern the use drones are made under the Regulation EU 2018/1139 on common rules in the field of civil aviation (known as the Basic Regulation). There are two UAS-specific regulations made under the Basic Regulation namely: Commission Implementing Regulation (EU) 2019/947 on the procedures and rules for the operation of unmanned aircraft and Commission Delegated Regulation (EU) 2019/945 on unmanned aircraft and on third country operators of unmanned aircraft systems.
Regulation (EU) 2019/947 sets operational rules that apply to both professional drone operators and those flying drones for leisure.
Regulation (EU) 2019/945 sets the common EU-wide technical requirements for drones, the features and capabilities that drones must have in order to be flown safely and, at the same time, help foster investment and innovation in this sector, through a harmonised framework across the European Union.
These EU UAS regulations are operation centric and focus on the risk of UAS operations, i.e. the requirements for low risk operations are less onerous than for higher risk operations. Under the EU regulatory regime, drones are categorised under three broad types – Open, Specific and Certified, with different regulatory considerations applied across each UAS type.
At a national level, S.I. No. 24 of 2023 (Irish Aviation Authority (Unmanned Aircraft Systems (Drones)) Order 2023) came into force on 2 February 2023. It replaces S.I. No. 563 of 2015 (Irish Aviation Authority (Small Unmanned Aircraft (Drones) and Rockets) Order 2015). It restates the investigative and enforcement powers of the Irish Aviation Authority (IAA), the competent authority responsible for the safety oversight of UAS activities and operations in the State. It also provides for arrangements between an Garda Síochána and the IAA in relation to enforcement of UAS regulations.
From an aviation safety perspective there are no plans to introduce new regulations at national level on the use of commercial drones.
166. Deputy Thomas Gould asked the Minister for Finance if he is aware that banks will not give loans to purchase businesses in Blackpool, County Cork due to a lack of flood relief protection. [36358/24]
Amharc ar fhreagraAs 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).
In terms of the outcome of the current approach to flood insurance, it should be noted that according to EU level data, Ireland has an above-average rate of flood cover relative to the rest of 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. Where Government has invested in flood defences, Government’s reasonable expectation is that the industry should improve the level of cover in areas where demountable defences exist.
The industry representative body Insurance Ireland has previously informed the Department that generally when insurers are assessing flood risk for underwriting purposes they will utilise third-party bespoke flood risk maps. These are based on their individual historical claims experience/risk surveys undertaken of locations, and other information such as constructed flood defences provided to Insurance Ireland by the Office of Public Works (OPW).
Within the parameters of the regulatory framework, the decision to grant or refuse credit (or to decide the amount of credit to provide in response to a particular application) is a business decision to be made by the regulated entity and, as the Minister for Finance, I have no function or role in such matters.
There are various independent mechanisms in place to aid borrowers in their dealings with lenders. The Financial Services and Pensions Ombudsman (FSPO) is an independent, impartial, fair and free service that helps resolve complaints from consumers, including small businesses and other organisations, against financial service providers and pension providers.
In 2010 my Department established Credit Review www.creditreview.ie/ which provides an independent, impartial credit appeals process for SMEs, including sole traders and farmers. The role of Credit Review is to help SMEs who have had an application for credit of up to €3 million declined or reduced by participating banks (AIB, Bank of Ireland, PTSB) and who feel that they have a viable business proposition.
Credit Review also examines when SME borrowers feel that the terms and conditions of their existing loan, or a new loan offer, are unfairly burdensome or have been unreasonably changed.
167. Deputy Robert Troy asked the Minister for Finance his views on possible changes to the primary medical certificate, referring especially to the inclusion of parents with children diagnosed with profound autism. [36854/24]
Amharc ar fhreagraThe Deputy should note that my Department and I share concerns that the Disabled Drivers and Disabled Passengers Scheme or DDS is no longer fit-for-purpose and believe it should be replaced with a needs-based, grant-led approach for necessary vehicle adaptations that could serve to improve the functional mobility of the individual.
However, this is very much a matter for Government as whilst my Department has oversight of the DDS, I do not have responsibility for disability policy.
As the Deputy is aware the National Disability & Inclusion Strategy or NDIS Transport Working Group recommended that the DDS be replaced with a modern, fit-for-purpose vehicular adaptation scheme. This is in line with the general view that we need to move away from a medical criteria-based approach to a needs-based approach.
Under the aegis of the Department of Taoiseach officials from relevant Departments and agencies are meeting to discuss the issues arising from the NDIS report including how the DDS can be replaced.
The Department of Finance submitted a note to the group with my predecessor's approval in mid-January 2024. This note outlines a proposal for a replacement scheme for the DDS which would be a needs-based, grant-led approach for necessary vehicle adaptations. Further consideration is being given to this matter through the establishment of sub-group of the Department of Taoiseach working group. This sub-group has held two meetings. At the second meeting of 12th September members discussed the proposed content and format of a summary report to guide Government discussions on a replacement scheme. It is expected that this summary overview report will be produced in the next few weeks.
168. Deputy Jennifer Murnane O'Connor asked the Minister for Finance the reason persons who did not pay any tax but paid PRSI and USC as PAYE workers, but were on such low pay they did not pay income tax, are not given tax relief on their mortgage increases in 2023; if there are plans to introduce a cash rebate for such mortgage holders; and if he will make a statement on the matter. [36011/24]
Amharc ar fhreagraMortgage Interest Tax Relief is a one-year temporary relief, which is available to taxpayers in respect of their principal private residence in the State, where the outstanding mortgage balance was between €80,000 and €500,000 as of 31 December 2022. The relief also extends to a qualifying property located in the State, which is the sole or main residence of the individual’s former or separated spouse or civil partner or a dependent relative.The tax relief is at the standard rate of income tax and is based on the increase in interest paid in 2023 over interest paid in 2022. The value of the relief will be equal to the lesser of 20 per cent of this excess interest figure, or €1,250. This means that the maximum tax relief will be €1,250 per property. Where the interest payments made in respect of either the 2022 or 2023 tax years are not for a full year, pro-rating of the relief will apply, to ensure interest is applied on a period of equivalence basis and that the cap is adjusted accordingly. Revenue’s systems will carry out the calculation of the relief at the point of claim.In order to avail of the relief, the taxpayer must file a 2023 Income Tax Return and upload certificates of mortgage interest for both 2022 and 2023, together with confirmation of their mortgage balance as of 31 December 2022. Furthermore, the taxpayer must be compliant with Local Property Tax requirements and must have paid income tax in 2023. The relief operates by way of a credit offset against a taxpayer’s income tax liability for 2023. As you may be aware, my colleague Minister Donohoe in his Budget speech stated that the Minister for Social Protection, would work to development a payment, where necessary, through the Department of Social Protection for qualifying individuals who could not benefit from the relief.
On 1 September 2024, the Department of Social Protection opened the Homeowner’s Once-Off Payment for applications. This payment is aimed to support eligible people who applied for the Mortgage Interest Tax Relief and who satisfy all other conditions but were ineligible for this tax relief because they did not have any qualifying tax liability.The Department of Social Protection has advised that applications can only be made between 1st September 2024 and 31st March 2025. Further details about the Homeowners Once- Off Payment are available on:
www.gov.ie/dspschemes/#homes.
169. Deputy Fergus O'Dowd asked the Minister for Finance if a response will issue to concerns raised by an organisation (details supplied); and if he will make a statement on the matter. [36059/24]
Amharc ar fhreagraI note the issues raised by the Irish Hairdressing Council. The only issue which I have any direct input into in this correspondence is the VAT rate. However, as the Deputy will be aware, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.
170. Deputy Niamh Smyth asked the Minister for Finance the estimated cost of a proposal (details supplied). [36127/24]
Amharc ar fhreagraI am advised by Revenue that information in respect of project-level eligible expenditure in relation to a single year is not available. Revenue tracks the cost for section 481 projects based on when claims are made, and in any single year, claims may be made, and payments made, in respect of projects certified across multiple years. As such, there is no basis upon which to prepare an estimated costing in respect of the Deputy’s question.
In addition, VFX projects, and the VFX element of eligible costs, are not separately identifiable in the data captured by Revenue.
The Deputy may wish to note that the latest estimates of costs in respect of film relief as a whole are available in the Cost of Tax Expenditures publication on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx .
The cost in a given tax year is based on claims made by taxpayers on the corporation tax return (Form CT1) for that year. The Form CT1 may include claims relating to multiple projects, which may have been certified in several years. A claim for film relief can be made in two stages – a first claim may be made in advance of production based on the budgeted expenditure, and a final claim may be made on completion of production for the value of the credit less any amount already received (known as a ‘balancing claim’). The relief is claimed by amending the Form CT1 for a preceding tax year. Due to the nature of this claims mechanism, the yearly data in the “Cost of Tax Expenditures” publication reflects claims to date in respect of each relevant year and is subject to revision.
Having regard to the limitations in available Revenue data, an indicative cost for the Deputy's proposal has been calculated by Department officials. This estimate is based on data currently available to my Department regarding the value of Section 481 cultural certificates issued in 2022 and 2023 by the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media. It is worth noting that some of these projects will not yet have been finalised with Revenue due to the method in which Section 481 can be claimed, as previously outlined.
Based on certificates issued in relation to productions with a projected eligible expenditure of €20 million or less, it is estimated that the cost of the additional credit a production would receive if the film tax credit rate were set at 40% as opposed to 32%, for all Section 481 projects, is in the region of €23 million per annum. It is also worth noting that Section 481 is a demand led scheme and the costing is based on past activity, it does not factor in any behavioural change that could occur as a result of the introduction of such a measure.
171. Deputy Matt Carthy asked the Minister for Finance if his Department has a policy, or has issued guidance to staff on the use of artificial intelligence, large language model, natural language processing, generative or otherwise, or products based thereon in the course of their duties; if this has been communicated to staff; if he will publish same; and if he will make a statement on the matter. [36140/24]
Amharc ar fhreagra172. Deputy Matt Carthy asked the Minister for Finance if his Department, or any agency under his auspices, has ever used any artificial intelligence software in the preparation of response to parliamentary questions, or in responses to any correspondence from outside the organisation; the details of same if applicable; and if he will make a statement on the matter. [36159/24]
Amharc ar fhreagraI propose to take Questions Nos. 171 and 172 together.
I can confirm to the Deputy that the Government approved Interim Guidelines for the Use of Artificial Intelligence (AI) in the Public Service earlier this year. I can confirm that this was circulated to all staff within my department in January 2024. These guidelines established that AI tools used in the civil and public service must comply with seven key requirements for ethical AI.
My department also follows advice from the National Cyber Security Centre (NCSC) released in June 2023. This advice set forth not to use GenAI to generate responses to correspondence such as Parliamentary Questions or public representations; nor to rely on GenAI to assist in designing or drafting Government policy. The NCSC guidance also recommended that new technology should only be adopted based on a clearly defined business need following an appropriate risk assessment.
The Office of the Revenue Commissioners (Revenue) advised me that they have recently developed an AI assistant (RevAssist) trained solely on published Tax and Duty Manuals and Taxes Consolidation Act Notes for Guidance. In providing input to my department in respect of parliamentary questions or responding to any correspondence from outside the organisation, Revenue officials may gain access to information through RevAssist with final replies drafted and approved by the appropriate Revenue officials.
The National Treasury Management Agency advised me that its approach to the use of AI aligns with the advice of the Department of Public Expenditure, National Development Plan Delivery and Reform (Interim Guidelines for Use of AI in the Public Service, January 2024), and the National Cyber Security Centre (Cyber Security Guidance on Generative AI for Public Sector Bodies, June 2023) including, in particular, the advice not to use Generative AI to generate responses to correspondence such as Parliamentary Questions or public representations.
Other bodies under the aegis of my department advised that they have never used any artificial intelligence software in the preparation of responses to parliamentary questions, or in responses to any correspondence from outside their organisations.
