Léim ar aghaidh chuig an bpríomhábhar
Gnáthamharc

Tuesday, 1 Oct 2024

Written Answers Nos. 119-143

Tax Code

Ceisteanna (119)

Seán Sherlock

Ceist:

119. Deputy Sean Sherlock asked the Minister for Finance the up-to-date position with a VAT repayment from a grant for a person in County Kildare (details supplied); and if he will make a statement on the matter. [38863/24]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revenue that the Value Added Tax (Refund of Tax Order) (No. 15) Order 1981, S.I. 428 of 1981, provides for the refund of VAT incurred on qualifying goods for the use of persons with a disability. The conditions of the Refund Order include providing evidence that the person has a disability, and that the goods are for the purpose of assisting them to overcome their disability in the performance of essential daily functions or in the exercise of a vocation.

Revenue can confirm that a claim has been received from the individual in question, however, the relevant supporting documents were not supplied with the claim. To process the claim, Revenue requires an invoice marked paid in full from the supplier, a quotation for the work carried out, and the grant remittance letter showing the grant amount received.

Full details of the aids and appliances for use by person with disabilities scheme, including how to make an application, are available on the Revenue website.

If any further assistance is required the Central Repayments Office can be contacted on 01-7383671.

Housing Schemes

Ceisteanna (120)

Patrick Costello

Ceist:

120. Deputy Patrick Costello asked the Minister for Finance if the rent a room scheme allows for the renting of rooms to immediate family members. [38958/24]

Amharc ar fhreagra

Freagraí scríofa

The rent-a-room relief (contained in section 216A Taxes Consolidation Act 1997 (TCA)) provides that, where an individual rents a room or rooms in their home as residential accommodation, the individual is treated, for income tax purposes, as not having any income from the letting where the gross rent received (including sums for food, laundry or similar goods and services), does not exceed €14,000. If the gross rent received from letting a room or rooms exceeds €14,000 in a tax year, rent-a-room relief is not available, and the gross rent received is taxable in full.

The relief is not available where the sums received are from a child to a parent, or from a child to their parent’s civil partner. There is no restriction where rent is paid by other family members, for example, a niece or nephew.

I am advised by Revenue that further details in respect of rent-a-room relief can be found in Tax and Duty Manual Part 07-01-32 at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-07/07-01-32.pdf.

Tax Code

Ceisteanna (121)

Michael Healy-Rae

Ceist:

121. Deputy Michael Healy-Rae asked the Minister for Finance if the case of a person (details supplied) will be examined; and if he will make a statement on the matter. [38961/24]

Amharc ar fhreagra

Freagraí scríofa

The VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In accordance with the EU VAT Directive, farmers can elect whether or not to register for VAT in respect of their farming business, and this affects how VAT incurred on their inputs (such as the purchase of farm equipment) is treated.

Farmers who elect to register for VAT are obliged to account for VAT on their supplies and are entitled to claim a deduction for VAT incurred on inputs used for the purposes of their taxable supplies. Therefore, VAT-registered farmers would be entitled to reclaim the VAT incurred on farm equipment, including bulk milk tanks, and this should be done through their normal VAT returns.

Alternatively, farmers can remain unregistered for VAT and opt for the Flat-Rate Farmer’s Scheme. The Scheme is a simplification arrangement permitted under the Directive. It is designed to reduce the administrative burden for farmers by allowing unregistered farmers to be compensated on an overall basis for VAT on inputs, while remaining outside the VAT system, thereby avoiding the burdens associated with registration and filing. It allows such farmers to add a percentage charge (known as the “flat-rate addition”) onto the amount they invoice VAT-registered businesses whom they supply with agricultural goods and services in the course of their farming business. Unlike VAT-registered businesses, unregistered farmers are not entitled to a deduction for VAT incurred on individual inputs used in their farming business; instead, the Flat-rate Scheme permits them to charge and retain the flat-rate addition in order to compensate them, on an overall basis, for the VAT across all their inputs.

There are certain limited situations in which flat-rate farmers are specifically permitted to claim a refund of the VAT incurred by them on particular inputs. The Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012 (S.I. No. 201/2012) allows for refunds to be claimed on outlay incurred on:

- the construction, extension, alteration or reconstruction of a farm buildings or structures.

- the fencing, draining and reclamation of farmland; and

- the construction and/or installation of qualifying equipment for the purpose of micro-generation of electricity for use in a farm business.

Outlay incurred by flat-rate farmers on the acquisition of farm equipment does not come within the scope of the refund order. However, where the installation of the equipment requires the alteration or reconstruction of a farm building or structure, the corresponding expenditure on the alteration or reconstruction of the building or structure including equipment or elements of equipment permanently installed in the farm building or structure may be allowed in certain circumstances. The equipment must be permanently installed in the farm building or structure and once installed, cannot be removed without causing significant damage, or destruction to the farm building or structure or to the equipment itself.

The claim in question (details supplied) includes outlay on the purchase of a bulk milk tank with no clear evidence of works to alter or reconstruct the building included in the claim. Revenue returned the claim requesting details of the works carried out, and the claim was resubmitted advising an extension was undertaken, but no details of works were supplied. Consequently, the claim was refused on the basis that the outlay being claimed for does not come within the scope of the Refund Order. Claims that do not comply with the order cannot qualify for a refund. Claimants are encouraged to provide supporting documentation, photos, detailed descriptions of the works carried out to the building or structure to allow for the instalment of equipment.

Where the claimant has evidence of works to alter or reconstruct the building, Revenue can review the claim. The claimant can resubmit the claim with the accompanied documentary evidence of the works undertaken to the building or structure so that Revenue can establish the extent to which the equipment is integral to the building, and the level of damage that would be caused to the building or the equipment should it be removed.

Revenue published a Tax and Duty Manual (TDM) on 4 June 2024 to provide guidance on the Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012 (S.I. No. 201/2012). The TDM outlines how VAT can be reclaimed under the Refund Order by flat-rate farmers, the conditions under which VAT may be reclaimed, the types of expenditure on which VAT can be reclaimed, and the information required to make a claim.

Financial Services

Ceisteanna (122)

Fergus O'Dowd

Ceist:

122. Deputy Fergus O'Dowd asked the Minister for Finance the work underway within his Department to strengthen obligations on regulated financial service providers to prevent and address actual or suspected financial abuse of at-risk adults; and if he will make a statement on the matter. [39017/24]

Amharc ar fhreagra

Freagraí scríofa

Ireland has a robust consumer protection framework in place to support consumers of financial services. Ireland is a signatory to the G20/OECD High-Level Principles of Financial Consumer Protection and in September 2023, my Department published a Roadmap on Financial Consumer Protection.

The Central Bank's Consumer Protection Code is a cornerstone of Ireland's consumer protection framework. Provision 3.1 of the Consumer Protection Code (Code) obliges firms to provide vulnerable consumers with such reasonable arrangements and/or assistance that may be necessary to facilitate him or her, in their dealings with the firm.

The Central Bank is currently undertaking a comprehensive review of the Consumer Protection Code to ensure an updated and modernised Code is in place for consumers. This will be centred on firms securing customers’ interests as the key to delivering positive consumer outcomes.

The revised Code will include proposals on consumers in vulnerable circumstances, frauds and scams, and a definition of financial abuse.

In order to align with an updated recognition of vulnerability under the G20/OECD High-Level Principles of Financial Consumer Protection, the Central Bank is proposing to introduce a new definition of consumers in vulnerable circumstances. This new definition will recognise that vulnerability is not always a static, innate, or permanent characteristic of any person.

Any circumstance (whether an innate characteristic or temporary condition or life event) that makes a person more prone to suffer poor outcomes, if financial services firms do not act with the appropriate degree of care, makes that person vulnerable to poor outcomes. These conditions can arise through health, life events, and lack of capability or financial hardship.

Firms will be subject to the overarching duty to secure the interests of their customers, including consumers in vulnerable circumstances. This means firms should strive to ensure consumers in vulnerable circumstances are not disadvantaged and do not experience less favourable outcomes.

Also in line with the G20/OECD Principles, the Central Bank is proposing to introduce a new standard for business for financial services firms in relation to financial abuse. Among other things, firms will be required to control and manage their affairs and systems to counter the risks to their customers of financial abuse, including by:

• putting reasonable systems and controls in place in the context of the provision of its financial services, to mitigate the risk to its customers of financial abuse; and

• appropriately monitoring financial abuse trends relevant to its customers.

In addition, the Central Bank is proposing to introduce a new definition of financial abuse as follows:

‘financial abuse’ means any of the following:

(a) the wrongful or unauthorised taking, withholding, appropriation, or use of a customer’s money, assets or property;

(b) any act or omission by a person, including through the use of a power of attorney, guardianship, or any other authority regarding a customer, to –

(i) obtain control, through deception, intimidation or undue influence, over the customer’s money, assets or property, or

(ii) wrongfully interfere with or deny the customer’s ownership, use, benefit or possession of the customer’s money, assets or property.

A Consultation Paper on the revised Code proposals was published in March 2024 and was the subject of a public consultation. The Central Bank anticipates that a revised Code will be published in 2025, following statutory consultation with myself as Minister for Finance.

Departmental Data

Ceisteanna (123)

Jennifer Murnane O'Connor

Ceist:

123. Deputy Jennifer Murnane O'Connor asked the Minister for Finance the number of cars sold with an open market selling above €70,000 and above €100,000 in the first eight months of 2024. [39044/24]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revenue that the number of Category A vehicles registered for VRT with an open market selling price (OMSP) between €70,000 and €100,000, and above €100,000, to the end of August 2024 is provided in the following table. These figures are provisional.

Time period

OMSP between €70,000 and €100,000

OMSP > €100,000

January - August 2024

5,211

2,402

Official Engagements

Ceisteanna (124)

Matt Carthy

Ceist:

124. Deputy Matt Carthy asked the Minister for Finance the contact he or any Minister in his Department have had with any minister or official in the government of Israel since January 2014; the nature of these contacts, the purpose of these contacts; if a record was kept; and if he will make a statement on the matter. [39070/24]

Amharc ar fhreagra

Freagraí scríofa

In the time available, the diaries of the offices of the Minister for Finance and of the Minister of State at the Department of Finance have been examined in line with the Deputy’s question.

The records show that the former Minister of State at the Department of Finance, Deputy Jennifer Carroll MacNeill, attended a lunchtime meeting with the former Israeli Ambassador to Ireland, Mrs. Lironne Bar Sadeh on 2 March 2023. The purpose of this meeting was to mark the conclusion of the then Ambassador’s assignment to Dublin. There was no formal agenda or specific topic for discussion.

On 18 May 2023, former Minister of State MacNeill and Department of Finance officials met Rahav Shalom-Revivo, Head of Financial Cyber Innovation and International Engagements at the Israeli Ministry of Finance at Dublin Castle. Ms. Shalom-Revivo was a speaker on the Fraud, Error and Debt Panel at the Global Government Fintech Lab at Dublin Castle that day. Topics discussed at the meeting included the work of the Israeli Ministry of Finance in the area of cybersecurity, the cyber threats to the financial services sector and ensuring women are encouraged to take up senior positions in the sector.

I am also informed that Minister of State Carroll MacNeill, at the invitation of the Ceann Comhairle, was among a group of Oireachtas members who met with the Israeli ambassador and her deputy head of mission in the immediate aftermath of the attacks of 7 October that year.

I would also point out that given Ireland’s membership of a number of international financial institutions and multilateral organisations, my role and that of my predecessors involves participation at ministerial-level meetings of those organisations. Examples include the OECD, IMF and World Bank - my predecessors have attended these meetings where Ministers and officials from Israel would also have been present.

It is also the case that diplomats accredited to Ireland, including the Israeli ambassador, are occasionally invited to formal state events that are also attended by Ministers and Minister of State.

Departmental Consultations

Ceisteanna (125)

Catherine Murphy

Ceist:

125. Deputy Catherine Murphy asked the Minister for Finance if he, his special advisory teams, or senior officials have consulted with, received briefings or sought advice from an external communications expert or communications consultancy company, or a public relations or public affairs company, in 2022, 2023 and to date in 2024; the costs associated with those interactions; the names of those that have been engaged with; the subject matter or topics the engagements related to, in tabular form; and if he will make a statement on the matter. [39132/24]

Amharc ar fhreagra

Freagraí scríofa

No advice, briefings or consultations with communications consultants, public relations or affairs firms have been sought or paid for by the Department of Finance in 2022, 2023 or to date in 2024.

Public Sector Pay

Ceisteanna (126)

Michael Ring

Ceist:

126. Deputy Michael Ring asked the Minister for Public Expenditure, National Development Plan Delivery and Reform when a decision will issue regarding a pay agreement and expenditure requirements for persons (details supplied); and if he will make a statement on the matter. [38557/24]

Amharc ar fhreagra

Freagraí scríofa

The funding for the Citizens Information Service (CIS) is provided through the Department of Social Protection. I understand that the employees of the CIS are not public servants. As such, their terms and conditions of employment are a matter between them and the CIS. I further understand that a process of engagement is ongoing between the Department of Social Protection, the Citizens Information Board and the CIS.

If the Deputy requires further details, including in relation to a specific organisation or funding, they should be sought from the Minister for Social Protection.

Office of Public Works

Ceisteanna (127)

Paul Donnelly

Ceist:

127. Deputy Paul Donnelly asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the number of WTE structural engineers, by grade, employed by the OPW in 2022, 2023 and to date in 2024, in tabular form. [38616/24]

Amharc ar fhreagra

Freagraí scríofa

The number of WTE Civil and Structural Engineers by grade for 2022-2024 is as follows:

-

2022

2023

2024

Assistant Chief Engineer

1

1

1

Engineer Grade 1

3

4

4

Engineer Grade 2

3

1

1 (2 grade 2 candidates in clearance with PAS to be assigned soon)

Engineer Grade 3

3

4

3

Total

10

10

9

Flood Risk Management

Ceisteanna (128)

Brendan Griffin

Ceist:

128. Deputy Brendan Griffin asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if repairs will be carried out to the bank of the river Maine in County Kerry (details supplied) to prevent further flooding of lands; and if he will make a statement on the matter. [38699/24]

Amharc ar fhreagra

Freagraí scríofa

The Office of Public Works (OPW) is responsible for the maintenance of arterial drainage schemes and flood relief schemes completed under the Arterial Drainage Acts, 1945 and 1995, as amended.

The location concerned forms part of the Maine Arterial Drainage Scheme. Officials from the OPW South West Drainage Maintenance section attended the site to carry out an inspection on Thursday 26th September, 2024 and have also made contact with the property owner. It has been established that the OPW maintenance requirements are minor and the works will be carried out in the coming months.

Local OPW staff will continue to engage with the property owner directly.

Office of Public Works

Ceisteanna (129)

Catherine Murphy

Ceist:

129. Deputy Catherine Murphy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the duration, timings and cost per annum of all leases at Bishop's Square; the timings and duration of all fit outs; the reasons for any exceptional delays in fit-out; and when and by whom the various floors were occupied. [38754/24]

Amharc ar fhreagra

Freagraí scríofa

I am informed by the Office of Public Works (OPW) that Bishops Square is a seven story over basement office building in Dublin 2 occupied by a number of Government Departments and some private sector tenants. The OPW holds four separate leases in the building and the information requested is being collated. The OPW will respond directly to the Deputy.

Departmental Expenditure

Ceisteanna (130)

Peadar Tóibín

Ceist:

130. Deputy Peadar Tóibín asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the total costs associated with the installation of electric vehicle charging points at Leinster House recently; and if he will make a statement on the matter. [38934/24]

Amharc ar fhreagra

Freagraí scríofa

The Office of Public Works needs more time to collate the information and will respond directly to the Deputy.

Office of Director of Public Prosecutions

Ceisteanna (131)

Patrick Costello

Ceist:

131. Deputy Patrick Costello asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will provide an update on potential actions he will take to deal with the large amount of birds on the OPW Jamestown Road workshop site, which is negatively impacting on nearby residents; the timeline for the installation of the four additional hawk kites that have been procured; and if he will make a statement on the matter. [39026/24]

Amharc ar fhreagra

Freagraí scríofa

I can confirm to the Deputy that the Office of Public Works is actively seeking a resolution to the issue. I can advise that four hawk kites were installed to discourage the gulls from the area and these are replaced when they are damaged.

The OPW will keep this matter under review and will install additional kites if they are required.

Monitoring of this situation is being undertaken with regard to the Irish Wildlife Act 1976 and the Irish Wildlife (Amendment) Act 2000.

An Garda Síochána

Ceisteanna (132)

Jennifer Murnane O'Connor

Ceist:

132. Deputy Jennifer Murnane O'Connor asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the Garda stations within Carlow-Kilkenny division that were refurbished by the OPW and where the costs are in excess of €100,000 in 2023 and to-date in 2024; the nature of these refurbishments; if each of those refurbishment works projects are completed or ongoing at present; and if still ongoing, the estimated timeframe for when those works will be completed, in tabular form. [39040/24]

Amharc ar fhreagra

Freagraí scríofa

The Office of Public Works can confirm the following Garda stations within the Carlow Kilkenny Division were refurbished in 2023 and to date in 2024.

The Garda Stations, the nature of the works, the stage the projects are at currently and the expected completion date of the works is outlined in the table below. This table includes works valued in excess of €100,000 and relate to works funded by both OPW and An Garda Síochána.

The completion dates for the works are subject to the final sign off, of operational and design requirements by An Garda Síochána.

Garda Station

The nature of the works

Current stage of the project

Estimated completion date.

Carlow GS

Emergency Prefab Replacement due to roof collapse leaving the existing structure unstable.

Complete

N/A

Carlow GS

Welfare Upgrade.

The project will result in a significant upgrade, modernisation and extension of the provision of sanitary facilities and locker room facilities. The centralised hot water system for the entire station will be upgraded in the process.

On site

Q4 2024

Bennettsbridge GS

Lead work to turrets, roof repair & External Fabric Restoration. The works consist of roof and external wall restoration works involving the restoration of the existing roof and roof structure along with the removal of the existing render, repairs to cracked external walls and rendering the building in lime based render.

On Site

Q4 /2024

Legislative Measures

Ceisteanna (133)

Robert Troy

Ceist:

133. Deputy Robert Troy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the status of the Civil Service Regulation and Public Service Management (Amendment) Bill 2018; and if he will make a statement on the matter. [39059/24]

Amharc ar fhreagra

Freagraí scríofa

The main purpose of the Civil Service Regulation and Public Service Management (Amendment) Bill is to amend the Civil Service Regulation Acts 1956-2005 and the Public Service Management Act 1997 to provide that disciplinary action up to and including dismissal in the Civil Service can be assigned below the level of the head of the organisation (Appropriate Authority) and other miscellaneous amendments to modernise the legislation based on the General Scheme. Further amendment of the General Scheme was approved by Government on 5 March, 2024 to establish a Senior Post Remuneration Committee and certain terms and conditions for Secretaries General.

My Department are working towards the publication of the Statute Law Revision Bill as part of the autumn legislative programme. The General Scheme has been prepared and the drafting of the Bill is ongoing with Office of Parliamentary Counsel.

Official Engagements

Ceisteanna (134)

Matt Carthy

Ceist:

134. Deputy Matt Carthy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the contact he or any Minister in his Department have had with any minister or official in the government of Israel since January 2014; the nature of these contacts, the purpose of these contacts; if a record was kept; and if he will make a statement on the matter. [39076/24]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Public Expenditure and Reform I met with then Israeli Ambassador to Ireland Ze'ev Boker at his request to discuss bilateral relations in April 2017. Since my appointment as Minister for Public Expenditure, NDP Delivery and Reform in December 2022 I have had no direct engagement with the Israeli Government or officials.

I can confirm that the Ministers of State in the Department of Public Expenditure, NDP and Reform have not had any engagement with the Israeli government or officials since January 2014.

Departmental Consultations

Ceisteanna (135)

Catherine Murphy

Ceist:

135. Deputy Catherine Murphy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he, his special advisory teams, or senior officials have consulted with, received briefings or sought advice from an external communications expert or communications consultancy company, or a public relations or public affairs company, in 2022, 2023 and to date in 2024; the costs associated with those interactions; the names of those that have been engaged with; the subject matter or topics the engagements related to, in tabular form; and if he will make a statement on the matter. [39138/24]

Amharc ar fhreagra

Freagraí scríofa

Officials from my Department received training from the Communications Clinic in order to provide the best support to Oireachtas Committees during their appearances. Details of these training sessions and the costs are provided in the table below.

Date

Topic

Cost

May 2022

Engaging with Oireachtas Committees

€1650

June 2022

Engaging with Oireachtas Committees

€875

July 2022

Engaging with Oireachtas Committees

€875

November 2022

Engaging with Oireachtas Committees

€450

March 2024

Engaging with Oireachtas Committees

€1500

June 2024

Engaging with Oireachtas Committees

€220

Legislative Measures

Ceisteanna (136)

Cathal Crowe

Ceist:

136. Deputy Cathal Crowe asked the Minister for Enterprise, Trade and Employment if the Copyright and Related Rights Act 2004 (as amended by the Copyright and other Intellectual Property Law Provisions Act 2019) requires crèches, pre-schools, and primary and secondary schools to have a licence to show DVDs and programmes broadcast on television stations to children; and if he will make a statement on the matter. [39113/24]

Amharc ar fhreagra

Freagraí scríofa

In general, the playing of copyright protected material in public areas is an act governed by copyright law. The national legislation known as the Copyright and Related Rights Act, 2000 - enterprise.gov.ie/en/legislation/legislation-files/unofficial-consolidated-copyright-and-related-rights-act-2000-as-amended-.pdf (as amended) (the ‘CRRA’) gives the owners of copyright protected works certain rights over the use of their works. The legislation provides that the showing of audiovisual content, which is subject to copyright protection, in certain spaces outside the private home is considered a ‘public performance’ for which a licence is required to avoid copyright infringement.

The CRRA provides for the option of copyright owners to enter into agreements with licensing bodies, also known as Collective Management Organisations (‘CMO’s’) to represent their rights in relation to the public use of their copyright protected works. These organisations are responsible for the collection of licence fees from the users of the copyright protected works and the distribution of monies to the appropriate rightsholders.

CMO’s are required to register as licensing bodies with the Intellectual Property Office of Ireland (‘IPOI’). Information regarding these bodies is available on the IPOI website: www.ipoi.gov.ie, along with information on schemes and licenses that they administer.

I cannot advise if a particular business or organisation requires such licenses as the matter is entirely dependent on the actions which are being carried out. On that basis, it is for the business owner, having consulted the relevant information, to determine their obligations and obtain appropriate licenses if required.

Industrial Development

Ceisteanna (137, 138)

David Cullinane

Ceist:

137. Deputy David Cullinane asked the Minister for Enterprise, Trade and Employment the number of IDA visits with potential employers to each county in each of the years 2013 to 2023, in tabular form. [38732/24]

Amharc ar fhreagra

David Cullinane

Ceist:

138. Deputy David Cullinane asked the Minister for Enterprise, Trade and Employment the number of IDA visits with potential employers to each of Waterford’s six local electoral areas in each of the years 2013 to 2023, in tabular form. [38733/24]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 137 and 138 together.

Regional development is a key element of the Government's enterprise policy, as set out in the White Paper on Enterprise, and is a key focus of the work of my Department and our Agencies. In that regard, IDA Ireland is committed to the pursuit of balanced, compact regional development and is targeting that at least half of all investments - that is 400 of 800 - from 2021 to 2024 to regional locations. In the first half of 2024,131 investments were won against an increasingly challenging global operating environment with 56% of these secured for regional locations.

The competition for FDI in our key sectors, continues to intensify as countries increase their focus on economic security. However, Ireland’s value proposition for inward investment is based on offering a safe and stable investment location with access to the EU market, an educated and skilled workforce, an attractive environment where people want to live and work, a competitive, consistent and transparent corporate tax regime and an excellent return on investment.

Moreover, investment by IDA Ireland through its Regional Property Programme aims to ensure the supply of land, buildings and infrastructure in regional locations to remain competitive in attracting FDI to the regions. IDA Ireland continues to engage with current and prospective clients to promote Ireland as a location for their business and facilitates both virtual and in-person sites visits for companies. The use of digital platforms by IDA has contributed to an enhanced digital engagement with existing clients and in hosting e-visits with potential new investors.

Site visits are recorded on a county basis. The data on the number of visits to IDA sites by County since 2013 are set out below with figures reflecting both in-person and e-visits. Data is not maintained by local electoral area.

County

2013

2014

2015

2016

2017

2018

2019

2020

2021

2022

2023

Carlow

1

2

1

9

8

7

9

2

4

3

5

Cavan

2

1

0

2

2

2

7

2

3

1

2

Clare

5

9

12

18

22

13

28

16

20

22

40

Cork

31

30

48

49

51

61

68

30

44

45

39

Donegal

7

6

5

7

2

8

12

1

7

7

7

Dublin

180

205

242

284

327

269

284

121

153

201

173

Galway

15

19

41

42

62

54

46

21

31

40

38

Kerry

1

3

6

3

9

10

5

1

1

13

8

Kildare

1

1

7

8

10

8

14

8

7

6

4

Kilkenny

3

4

10

10

6

5

13

8

6

3

10

Laois

2

0

4

6

4

10

5

2

3

3

5

Leitrim

1

2

8

8

5

6

2

1

1

2

1

Limerick

23

22

40

49

42

35

57

26

37

48

52

Longford

0

0

2

6

7

5

3

1

0

5

2

Louth

4

10

20

24

22

20

40

14

10

16

11

Mayo

3

4

3

5

7

10

3

1

1

1

3

Meath

1

2

7

8

3

6

4

2

0

1

2

Monaghan

1

0

2

2

1

3

4

2

2

4

3

Offaly

1

1

8

4

5

5

5

1

4

4

3

Roscommon

4

0

2

1

3

3

3

1

1

3

4

Sligo

10

7

15

20

18

15

29

9

6

10

7

Tipperary

4

3

12

8

8

5

7

12

12

9

10

Waterford

14

11

31

17

11

21

18

9

8

12

18

Westmeath

9

12

28

36

42

22

22

14

20

20

13

Wexford

2

1

4

7

3

3

6

4

1

5

2

Wicklow

1

4

7

5

2

1

6

2

1

2

2

Question No. 138 answered with Question No. 137.

Industrial Development

Ceisteanna (139, 140)

David Cullinane

Ceist:

139. Deputy David Cullinane asked the Minister for Enterprise, Trade and Employment the number of jobs created with the intervention of the IDA in each county in each of the years 2013 to 2023, in tabular form; and if he will make a statement on the matter. [38734/24]

Amharc ar fhreagra

David Cullinane

Ceist:

140. Deputy David Cullinane asked the Minister for Enterprise, Trade and Employment the number of jobs created with the intervention of the IDA in each of Waterford’s six local electoral areas in each of the years 2013 to 2023, in tabular form; and if he will make a statement on the matter. [38735/24]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 139 and 140 together.

Regional development is a key element of Government's enterprise policy, as set out in the White Paper on Enterprise, and is a key focus of the work of my Department and our Agencies. In that regard, IDA Ireland is committed to the pursuit of balanced, compact regional development and is targeting that at least half of all investments - that is 400 of 800 - from 2021 to 2024 to regional locations.

IDA has over 1,800 client companies within its portfolio employing 300,583 as at the end of 2023, with employment levels above 300,000 for the second consecutive year. Employment in Foreign Direct Investment (FDI) companies now accounts for over 11% of the workforce. Additionally, my Department estimates that for every 10 jobs generated by FDI directly, another eight are created in the wider economy. This translates to over 540,000 direct and indirect jobs supported by FDI at the end of 2023, almost 20% of the workforce.

The total number of regional jobs now stands at 163,471 as at the end of 2023. The Midlands Region saw the strongest level of growth in 2023, up 5.8% on 2022 levels. There was also growth in the Border Region (up 2.7%) and Mid-West Region (up 2.6%) with the South-West and South-East Regions up by 1.2% and 1.4% respectively. Elsewhere, job numbers in IDA clients in the West Region was down by 1.8% whilst Dublin and the Mid-East Region declined by 1.2% and 4.8% respectively.

As requested, the number of persons employed in IDA client companies, in each county, from 2013 to 2023 is set out in the table below. This information is not available at the local electoral area level.

The number of IDA-supported jobs for each of the past ten years is shown by county below:

County

2013

2014

2015

2016

2017

2018

2019

2020

2021

2022

2023

-

Cavan

660

681

705

727

723

733

768

781

777

797

821

Donegal

2,420

3,083

3,449

3,678

4,111

4,394

4,908

4,753

3,671

4,793

5,036

Leitrim

397

513

576

645

690

701

710

713

815

1,008

1,104

Monaghan

393

310

191

166

190

362

371

447

445

354

283

Sligo

2,319

2,314

2,321

2,395

2,294

2,341

2,425

2,511

2,650

2,955

2,929

Dublin

69,963

73,834

78,686

85,996

93,394

100,718

110,227

115,578

125,091

138,732

137,112

Kildare

9,658

9,889

10,552

10,175

8,865

9,262

9,253

9,604

9,953

12,010

11,909

Louth

2,725

3,427

3,647

4,009

4,106

4,197

4,794

4,529

4,826

4,673

3,674

Meath

1,691

1,497

1,531

1,562

1,512

1,634

1,897

1,892

1,983

2,012

2,173

Wicklow

2,476

2,515

2,411

2,461

2,453

2,859

2,652

2,794

2,824

2,771

2,673

Clare

6,247

6,420

6,556

6,686

6,968

6,825

6,916

6,796

6,541

6,193

5,919

Limerick

7,433

7,978

8,757

9,897

10,653

11,954

12,936

13,236

14,264

15,299

16,018

Tipperary

3,391

3,599

3,618

3,460

3,775

3,867

4,254

4,343

4,474

5,067

5,320

Laois

106

87

105

115

120

111

119

136

165

163

155

Longford

817

809

867

877

846

1,040

1,317

1,236

1,450

1,621

1,801

Offaly

1,058

1,059

1,080

1,107

1,167

1,213

1,194

1,232

1,240

1,378

1,385

Westmeath

2,414

2,634

2,769

2,812

3,048

3,495

3,742

3,834

4,084

4,328

4,582

Carlow

735

749

768

802

875

1,149

1,200

1,309

1,469

1,361

1,440

Kilkenny

649

760

700

823

780

783

736

786

915

857

1,037

Waterford

5,663

6,223

6,827

7,618

8,016

8,342

8,022

8,293

8,958

9,226

9,078

Wexford

2,501

2,591

2,583

2,740

2,987

3,140

3,549

3,588

3,720

3,640

3,746

Cork

28,179

29,435

33,636

36,150

37,753

40,276

42,095

44,640

47,144

48,683

49,253

Kerry

1,665

1,903

1,955

2,104

2,195

2,265

2,183

2,168

1,936

2,024

2,043

Galway

14,475

14,970

15,729

17,299

18,783

20,487

21,075

21,533

22,814

24,687

24,080

Mayo

3,702

3,912

4,050

4,214

4,484

4,833

4,968

5,033

5,188

5,488

5,434

Roscommon

962

916

994

985

1,139

1,186

1,260

1,374

1,445

1,477

1,578

Total Jobs

172,699

182,108

195,063

209,503

221,927

238,167

253,571

263,139

278,842

301,597

300,583

Question No. 140 answered with Question No. 139.

EU Directives

Ceisteanna (141)

Noel Grealish

Ceist:

141. Deputy Noel Grealish asked the Minister for Enterprise, Trade and Employment if he will provide an update on the transposition into Irish law of the Platform Work EU Directive; when this is likely to take place; and if he will make a statement on the matter. [38793/24]

Amharc ar fhreagra

Freagraí scríofa

The EU Directive on Platform Work seeks to enable people working though digital labour platforms to have the correct legal employment status that corresponds to their actual working arrangements, enabling them to benefit from any labour rights they are entitled to.

The Directive also aims to improve working conditions and regulate the use of algorithms by digital labour platforms. It will make the use of algorithms in human resources management more transparent, ensuring that automated systems are monitored by qualified staff, and that workers have the right to contest automated decisions. The Directive also imposes substantial limitations on the processing of personal data by these systems.

On 11th March 2024, Ministers at the Employment, Social Policy, Health and Consumer Affairs Council (EPSCO) confirmed the provisional agreement reached on 8 February 2024 between the Council’s presidency and the European Parliament’s negotiators on the Directive. Ireland supported the proposal for agreement.

The European Parliament voted to approve the final text of the Directive on the 17 September 2024. It is expected that the Directive will be published in the Official Journal in the coming months after approval by Council. The EU Presidency will keep EU Member States informed of progress.

After the formal steps of adoption have been completed, Member States will have two years to transpose the provisions of the Directive into national legislation. DETE will consider what are the next steps in order to transpose the Directive in Ireland.

EU Directives

Ceisteanna (142)

Noel Grealish

Ceist:

142. Deputy Noel Grealish asked the Minister for Enterprise, Trade and Employment if he will provide an update on the transposition of the Corporate Sustainability Due Diligence Directive into Irish law; when this is likely to take place; and if he will make a statement on the matter. [38794/24]

Amharc ar fhreagra

Freagraí scríofa

The Corporate Sustainability Due Diligence Directive (CSDD) was published in the Official Journal of the European Union on 5 July 2024 and entered into force on 26 July 2024. In order to provide Member States with sufficient time to implement the proposals, Member States have twenty-four months to transpose the Directive into national laws with a deadline of 26 July 2026.

I can advise the Deputy that preparations for transposition are ongoing with a view to meeting the July 2026 deadline.

Export Controls

Ceisteanna (143)

Matt Carthy

Ceist:

143. Deputy Matt Carthy asked the Minister for Enterprise, Trade and Employment further to Parliamentary Question No. 258 of 18 September 2024, the number of dual use export licences he has granted in the past 24 months to states currently answering a case under the Convention on the Prevention and Punishment of the Crime of Genocide; the number he has granted in the same period issued regarding persons or companies based in a territory which the chief prosecutor of the International Criminal Court has sought arrest warrants for the civil and military leadership of; if he is aware of the recent terrorist attack on Lebanon; if he is confident that the 'as sure as possible' checks his Department carry's out are sufficient to ensure that Ireland is not in breach of its international obligations; if he will suspend the issuance of all dual use export licences in such instances; and if he will make a statement on the matter. [38829/24]

Amharc ar fhreagra

Freagraí scríofa

My Department is the National Competent Authority with responsibility for Export Controls, including Controls on defence-related exports and exports of Dual-Use goods. Controls on the export of Dual-use items are administered by my Department, in accordance with Regulation (EU) 2021/821 of the European Parliament and of the Council setting up a Union regime for the control of exports, brokering, technical assistance, transit and transfer of dual-use items. The EU dual-use regulation has direct effect across the EU.

My Department takes Ireland’s international obligations very seriously and all licences are processed in line with these obligations. All applications for dual-use licences are reviewed against the eight assessment criteria set out in Council Common Position 2008/944/CFSP. Applications are also reviewed against any EU Restrictive Measures, such as trade sanctions or arms embargoes, that may be in place in respect of the destination country.

If there are any concerns that the goods being exported will be used for a military end-use or if the exporter does not provide enough information on the intended end-use for my officials to make an informed decision, the application for a licence is denied. Investigations are undertaken where there is a potential breach of the Dual Use Regulation.

71 Individual dual-use export licences have been issued in respect of exports to States currently answering a case under the Convention on the Prevention and Punishment of the Crime of Genocide since September 2022. 102 Individual dual-use export licences have been issued in the same period in respect of exports to territories which the Chief Prosecutor of the International Criminal Court has sought arrest warrants for the civil and military leadership of.

The Government is deeply concerned about the escalating violence in the Middle East. Hezbollah has long been a malign actor in the region, but massive airstrikes on densely populated areas are causing indiscriminate death and destruction in Lebanon. Events over the weekend, including the killing of Hezbollah’s Secretary General Nasrallah, shows that a wider conflict remains a possibility, and this would be disastrous for all the peoples of the region. Everything possible must be done to avoid this. Ireland supports all efforts to achieve a ceasefire across the Israel - Lebanon border to allow for a return to diplomacy and a negotiated end to violence by both sides.

Roinn