Alan Kelly
Ceist:91. Deputy Alan Kelly asked the Minister for Transport the number of cruise ships that have visited and berthed in Irish ports in 2022, 2023 and to date in 2024, in tabular form. [40128/24]
Amharc ar fhreagraWritten Answers Nos. 91-112
91. Deputy Alan Kelly asked the Minister for Transport the number of cruise ships that have visited and berthed in Irish ports in 2022, 2023 and to date in 2024, in tabular form. [40128/24]
Amharc ar fhreagraThe number of cruise ships that have visited and berthed in Irish ports in 2022 and 2023 is set out below in tabular form:
|
Ports |
2022 Number of cruise ships |
2023 Number of cruise ships |
|
Bantry Bay |
9 |
11 |
|
Castletownbere |
0 |
2 |
|
Cork1 |
81 |
94 |
|
Dublin1 |
23 |
31 |
|
Dún Laoghaire |
65 |
75 |
|
Galway |
14 |
13 |
|
Killybegs |
21 |
26 |
|
Shannon Foynes |
3 |
2 |
|
Waterford |
24 |
18 |
|
Total |
240 |
272 |
1 Includes passengers embarking in Dublin and Cork ports.
The CSO figures for 2024 are not available yet, however please see below the cruise figures to the end of August 2024, for the four State Ports, operating under the remit of my Department:
|
Ports |
Number of cruise ships up to 31 August 2024 |
|
Cork |
90 |
|
Dublin |
31 |
|
Shannon Foynes |
5 |
|
Waterford |
18 |
92. Deputy Alan Kelly asked the Minister for Transport the latest progress regarding the acquisition of counter drone technology for Shannon Airport to mitigate the threat of unauthorised drone operations. [40129/24]
Amharc ar fhreagraAll airports in the State with commercial traffic are required to have procedures in place to deal with the safety risk posed by illegal drone activity. The procedures are developed in accordance with guidance on managing drone safety risk issued by the European Union Aviation Safety Agency. Safety critical areas are defined, interagency response procedures are put in place and a risk assessment must be maintained at each of our airports as part of their certification by the Irish Aviation Authority.
While additional counter drone measures were required at Dublin Airport, the maintenance of an active risk assessment and appropriate operating procedures is currently considered sufficient to deal with potential illegal drone activity at other airports in the State.
93. Deputy Paul Murphy asked the Minister for Transport the reason his Department and associated agencies have repeatedly omitted the Royal Canal railway line from Docklands to Broombridge during assessments that preceded the current MetroLink application. [40155/24]
Amharc ar fhreagraAs the Deputy may be aware, MetroLink will be a fully segregated and mostly underground new railway line between Swords and Dublin City Centre, via Dublin Airport. It is a key project under the National Development Plan 2021-30.
A significant milestone in the progression of the MetroLink project was cleared in July 2022, when I secured approval for the project from the Cabinet under Decision Gate 1 of the Public Spending Code. This decision enabled the project to move to the planning application stage, and in September 2022 Transport Infrastructure Ireland (TII) submitted a Railway Order application to An Bord Pleanála.
An Bord Pleanála commenced an Oral Hearing in relation to MetroLink on February 19th, which concluded on March 28th. Following the Oral Hearing an additional round of public consultation is taking place from 19th August to 8th October.
Another key milestone was reached in June this year when Seán Sweeney was announced as the Project Director for MetroLink. Mr Sweeney has held leadership roles on major infrastructure projects in Australia, New Zealand and the US.
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, in conjunction with Transport Infrastructure Ireland (TII), MetroLink.
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.
94. Deputy Darren O'Rourke asked the Minister for Transport further to Parliamentary Question No. 161 of 23 July 2024, if flight paths off the north runway which are currently in use are deemed planning compliant, despite the fact that the outcome of the ‘north runway relevant action’ planning application is awaited, as indicated in the reply from the DAA; if it is not the case that the flight paths are, in fact, not compliant unless a positive decision is made in that regard, the way in which planning compliance is monitored and enforced in the meantime; and if he will make a statement on the matter. [40186/24]
Amharc ar fhreagraI would like to advise the Deputy that I have no function in relation to planning and enforcement matters which are matters for the relevant planning authority. Planning authorities have an obligation under the Planning and Development Act, 2000 (as amended) to investigate complaints of alleged breaches of planning permission.
95. Deputy Catherine Murphy asked the Minister for Transport to provide a breakdown of the amount expended by his Department on consultancies in 2023 and to date in 2024; the company engaged; and the nature of the work conducted by the consultancy on his Department’s behalf, in tabular form. [40224/24]
Amharc ar fhreagraPlease see below the breakdown of the amount expended by the Department of Transport on consultancies in 2023 and to date in 2024:
2023
|
DIVISION |
COMPANY |
NATURE OF WORK CONDUCTED |
MONTH |
AMOUNT |
|
Airports Division |
Signium Executive Search Services |
Commencement and Shortlisting Stage of Board Appointment Process |
March & April |
€3,099.38 |
|
Airports Division |
A. Horan Associates Limited |
Corporate Governance - Assistance |
December |
€11,070.00 |
|
Road Safety Division |
Crowe Advisory Ireland Limited |
Conducting a review of the Medical Bureau of Road Safety |
October |
€69,275(Ex VAT) |
|
Public Transport Investment and Policy Division |
Ove Arup & Partners Ireland Limited |
All-Island Strategic Rail Review *Payments were also made in years prior to 2023 |
Jan to Dec 2023 |
€285,937.43 (Ex VAT) |
|
Public Transport Investment and Policy Division |
Ove Arup & Partners Ireland Limited |
All-Island Strategic Rail Review SEA |
July and November |
€125,198 (Ex VAT) |
|
Public Transport Corp and Services |
Indecon |
Rural Transport Programme Policy Review |
December |
€111,069.00 |
|
Road Transport - Operator Licensing and Freight Policy |
Grant Thornton Consulting Limited |
Review of Transport Manager Certificate of Professional Competence programme |
March |
€47,970.00 |
|
Road Transport - Operator Licensing and Freight Policy |
Indecon |
Data availability study under the Road Haulage Strategy |
December |
€30,713.00 |
|
Emergency Planning |
Whatever Next Productions |
Emergency Management Training and Development |
June |
€1,256.67 |
|
HR Division |
Work Matters Ltd |
Consultancy services to support the Department's blended working policy |
Jan to Dec 2023 |
€136,345.50 |
|
Driver Traffic Vehicle Regulation |
Indecon International Consultants |
Disabled Parking Scheme Review |
May 2023 - January 2024 |
€81,345.00 (Ex. VAT) |
|
Climate Engagement and Governance |
Red C |
Sustainable Mobility tracker survey and focus groups |
April to Dec. 2023 |
€56,838.00 |
|
ASSD - Aviation Safety and Security Division |
AQE- Aerospace Qualified Entity Review aviation e |
Review aviation expertise utilised by EU ministries with responsibility for civil aviation |
June 2023 - Jan 2024 |
€38,650.00 |
|
Climate Adaptation, Research & Energy Division (CARED) |
EY |
Consultancy for the delivery of a Monitoring Reporting and Evaluation Framework on Climate Change Adaptation for Transport (phase 1). |
June |
€86,100.00 |
|
Climate Adaptation, Research & Energy Division (CARED) |
EY |
Consultancy for a report on the impacts of a Biofuel Tax Policy in Ireland |
August |
€49,200.00 |
|
Climate Adaptation, Research & Energy Division (CARED) |
EY |
Consultancy for the delivery of a Monitoring Reporting and Evaluation Framework on Climate Change Adaptation for Transport (phase 2). |
October |
€86,100.00 |
|
Climate Adaptation, Research & Energy Division (CARED) |
EY |
Technical support for the delivery of a Monitoring Reporting and Evaluation Framework on Climate Change Adaptation for Transport (phase 2). |
December |
€59,193.75 |
|
Climate Adaptation, Research & Energy Division (CARED) |
DNV |
Study to review the safety regulation of hydrogen refuelling stations in Ireland |
March |
€42,434.39 |
|
Climate Adaptation, Research & Energy Division (CARED) |
DNV |
Study to review the safety regulation of hydrogen refuelling stations in Ireland |
August |
€18,186.17 |
|
Climate Adaptation, Research & Energy Division (CARED) |
SEAI |
Research co-funding agreements |
October |
€314,848.54 |
|
Climate Adaptation, Research & Energy Division (CARED) |
EPA |
Research co-funding agreements |
November |
€26,579.42 |
|
Climate Adaptation, Research & Energy Division (CARED) |
Southern Regional Assembly |
Smart and Sustainable Mobility Pathfinder Project |
December |
€50,000.00 |
|
Climate Adaptation, Research & Energy Division (CARED) |
KPMG |
Provision of a (pre-investment) feasibility study for green hydrogen refuelling on a possible eastern green transport corridor between Belfast and Dublin. (co-funded with Department of Taoiseach & the Department for the Economy NI) |
December |
€57,540.94 |
|
Zero Emission Vehicles Ireland |
TEIKU CONSULTING |
Consultancy support |
May + October 2023 |
€20,664.00 |
|
Zero Emission Vehicles Ireland |
Arup (TII contract via task order) |
Project management support |
August |
€507,071.19 |
|
Zero Emission Vehicles Ireland |
Philip Lee |
Legal advice on sports club scheme |
March |
€5,535.00 |
|
Press and Communications Division |
Kay McCarthy Communications |
Strategies for the provision of Market Research and Strategic Communications Planning |
Jan to Dec 2023 |
€135,044.16 |
2024
|
Public Transport Investment & Policy Division |
KPMG |
Independent external assurance of the Enterprise Fleet Replacement Preliminary Business Case |
March |
€64,221.99 |
|
Public Transport Investment & Policy Division |
PwC Ireland |
Independent external assurance of the Luas Finglas Preliminary Business Case |
September |
€63,714 |
|
Maritime Transport Division |
Deltamarin |
Independent review of Preliminary Business Case for ILV Granuaile replacement submitted by Irish Lights |
September |
€25,000 |
|
Airports Division |
BSI Cybersecurity and Resilience (Ire) Limited |
Data Management |
June and July |
€2,398.50 |
|
National Roads, Greenways and Active Travel |
KPMG |
Consultancy for work for Donegal TEN-T |
June |
€55,503.75 |
|
Regional and Local Roads Division |
Quadra Consulting |
Risk Assessment and Safe Operating Procedure - For engineering or admin staff attending site |
March |
€2,214.00 |
|
Public Transport Corp and Services |
Indecon |
Rural Transport Programme Policy Review |
July |
€111,069.00 |
|
Road Safety Division |
Indecon International Consultants |
Conducting a review of the Road Safety Authority |
January |
€178,970 (Ex VAT) |
|
Public Transport Investment and Policy Division |
Ove Arup & Partners Ireland Limited |
All-Island Strategic Rail Review |
April |
€32,650.00 (Ex VAT) |
|
Public Transport Investment and Policy Division |
Ove Arup & Partners Ireland Limited |
All-Island Strategic Rail Review - SEA |
June |
€6,465 (Ex VAT) |
|
Road Transport - Operator Licensing and Freight Policy |
Chartered Institute of Logistics and Transport |
Establish Eco Driving standard |
September |
€61,500 |
|
Road Transport - Operator Licensing and Freight Policy |
Indecon |
Data availability study under the Road Haulage Strategy |
July |
€61,426 |
|
Internal Audit Division |
Grant Thornton Consulting Limited |
External quality Assurance Report Fee |
January, February |
€29,896.38 |
|
Emergency Planning |
One Team Risk Management Consultancy |
Emergency Management Training and Development |
January, March, July |
€55,202.40 |
|
Driver Traffic Vehicle Regulation |
Indecon International Consultants |
Disabled Parking Scheme Review |
January |
€81,345.00 (Ex VAT) |
|
Maritime Transport Division |
RPS Consulting Engineers Ltd |
Consultancy Services - Review, examination & summary report on submissions received to NPP (National Ports Policy) Issues Paper - Strategic Environmental Screening/Scoping for NPP |
September |
€29,569.20 |
|
Climate Engagement and Governance Division |
MCCP |
The provision of services for the design of engagement pilot programmes in the transport sector in the context of climate action and sustainable mobility |
March 2024 - present |
€26,800 |
|
Governance |
Vision Consulting Ltd - *invoiced in 2024 |
The provision of specialist procurement services to the Department of Transport. |
Mar - June 2024 |
€16,309.80 |
|
Governance |
*Grant Thornton - not invoiced yet |
For the provision of Risk Consultancy support services for the Department of Transport. |
October |
€50,000.00 |
|
Sustainable Mobility Management and Implementation Division |
CAAS Ltd |
SEA/AA Screening for the 'Moving Together' Strategy |
May - Present |
€5,850.00 (Ex. VAT) |
|
Sustainable Mobility Management and Implementation Division |
BABLE GmbH |
Public Consultation Analysis and Stakeholder Engagement for 'Moving Together' Strategy |
June - Present |
€50,000 (Ex. VAT) |
|
Climate Engagement and Governance |
Red C |
Sustainable Mobility tracker survey |
January to present |
€31,700 |
|
Climate Adaptation, Research & Energy Division (CARED) |
KPMG |
Provision of a (pre-investment) feasibility study for green hydrogen refuelling on a possible eastern green transport corridor between Belfast and Dublin. (co-funded with Department of Taoiseach & the Department for the Economy NI) |
January |
€57,540.94 |
|
Climate Adaptation, Research & Energy Division (CARED) |
KPMG |
Provision of a (pre-investment) feasibility study for green hydrogen refuelling on a possible eastern green transport corridor between Belfast and Dublin. (co-funded with Department of Taoiseach & the Department for the Economy NI) |
April |
€80,557.31 |
|
Climate Adaptation, Research & Energy Division (CARED) |
KPMG |
Provision of a (pre-investment) feasibility study for green hydrogen refuelling on a possible eastern green transport corridor between Belfast and Dublin. (co-funded with Department of Taoiseach & the Department for the Economy NI) |
July |
€34,524.56 |
|
Climate Adaptation, Research & Energy Division (CARED) |
SEAI |
Research co-funding agreements |
February |
€6,923.00 |
|
Climate Adaptation, Research & Energy Division (CARED) |
SEAI |
Research co-funding agreements |
September - present |
€7,063.00 |
|
Climate Adaptation, Research & Energy Division (CARED) |
Southern Regional Assembly |
Smart and Sustainable Mobility Pathfinder Project |
April |
€143,910.00 |
|
Zero Emission Vehicles Ireland |
Arup (TII contract via task order) |
Project management support |
February + May 2024 |
€203,703.99 |
|
NRGAT |
Jacobs Consulting |
Greenways and Active Travel Cross Border Feasibility Study |
January till present |
€200,000.00 |
|
Maritime Strategy & Governance Division |
MCCP |
February - April 2024 |
€23,001 |
|
|
Maritime Strategy & Governance Division |
Alpha Healthcare Ltd |
To support the National Search & Rescue Committee (NSARC) in providing a robust and sustainable mechanism to ensure regular assurance of standards and practices, and oversight of the search and rescue (SAR) system, risks and appropriate KPIs at a national level |
May 2024 - Present |
€26,734.05 |
|
Maritime Strategy & Governance Division |
Crowe Advisory Ireland Ltd |
Provision of specified organisational change management and transformation services for the Irish Coast Guard in the Department of Transport |
September - present |
€8,579.25 |
96. Deputy Richard Bruton asked the Minister for Transport if he will provide an update on a development (details supplied); and if he will make a statement on the matter. [40242/24]
Amharc ar fhreagraThe Irish Coast Guard, a Division within the Department of Transport, has 44 Volunteer Units based around the coast of Ireland. The Coast Guard building programme, which includes the provision of new or upgraded facilities for volunteers, is managed by the Office of Public Works (OPW) on behalf of the Department of Transport. These projects are funded by the Department of Transport.
The OPW provides advice and assistance on the design of such projects, site feasibility studies, acquisition of sites, planning and detail design, contractor procurement and manages the delivery in line with the requirements of the Department of Transport and Coast Guard Service.
New accommodation for the Ballyglass & Belmullet Coast Guard Unit is included as one of the key priorities on the Coast Guard programme and the identification of suitable sites is ongoing. The identification of options, and subsequent acquisition of a site, is being progressed in accordance with the requirements of the Infrastructure Guidelines.
Following completion of a Multi-Criteria Analysis and feasibility studies, a preferred site was selected following consultation between the OPW and the Department of Transport. As this is at an early and commercially sensitive stage, we are not in a position to provide further information on individual sites at this time. Subsequent to a suitable site being procured, the project will progress to planning and construction stage.
97. Deputy Matt Shanahan asked the Minister for Transport further to Parliamentary Question No. 79 of 2 October 2024, if he will provide a response to the question in relation to whether a private consortium other than that in Waterford has sought co-funding from his Department for the aviation sector (details supplied); if so, the evaluation process undertaken to establish business case approval; if not, the expertise that exists in his Department to evaluate value for money where the applicant is looking only for part of the investment required but is also obliged to completely fund the project to a conclusion and then claim any Department funding; and if he will make a statement on the matter. [40303/24]
Amharc ar fhreagraI wish to confirm to the Deputy that, in relation to the aviation sector, no private consortium other than that in relation to Waterford Airport has sought co-funding from my Department for capital support in excess of €1 million in the last ten years, where the private sector was contributing at a minimum 50% of the funding required. It was on that basis that no aviation projects were reported in my response to Parliamentary Question No. 79 of 2 October 2024, where you sought the names of projects approved for capital support of this nature.
In relation to evaluating funding proposals, as recently advised to the Deputy in response to a recent Parliamentary Question on Waterford Airport specifically, my Department has developed a comprehensive ‘Transport Appraisal Framework’. This Framework, which came into effect on 13 June 2023, replaced the 2016 Common Appraisal Framework for Transport. The Framework ensures that investment schemes in the transport sector comply with the Government’s ‘Infrastructure Guidelines’ (previously known as the Public Spending Code).
With regard to the Deputy’s comments on funding only being drawn down at “project conclusion”, the Deputy should note that “value for money” criteria for any capital project extends well beyond the construction phase and into the operational phase including projected activity in the succeeding years. A project completing construction is not an end in itself.
Full detail on the Transport Appraisal Framework is available as follows: www.gov.ie/en/publication/c9038-transport-appraisal-framework-taf/
98. Deputy Niamh Smyth asked the Minister for Transport the correspondence and funding applications the NTA/TII has received regarding a junction (details supplied) in Cavan; and if he will make a statement on the matter. [40304/24]
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. In this context, TII is best placed to advise you.
Noting the above position, I have referred your question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.
99. Deputy Niamh Smyth asked the Minister for Transport the correspondence and funding applications the NTA/TII has received regarding a junction (details supplied) in Cavan; and if he will make a statement on the matter. [40307/24]
Amharc ar fhreagraThe improvement and maintenance of regional and local roads is the statutory responsibility of each local authority in accordance with the provisions of Section 13 of the Roads Act 1993. Works on those roads are funded from local authorities' own resources supplemented by State road grants, where applicable. The initial selection and prioritisation of works to be funded is a matter for the local authority. The Department of Transport provides specific funding for safety improvement projects. Applications for funding under this scheme are invited on an annual basis for consideration for funding in the subsequent year. Under the Safety Improvement Scheme, each Council are requested to submit applications in order of priority. As Cavan County Council is responsible for maintaining and improving its regional and local roads, it is the Council's responsibility to determine its priorities and work programme while taking account of the funding provided from grant allocations and from the Council's own resources. According to my Department's records, an application has not been received from Cavan County Council for road works in Bailieborough Town.
Further, I have referred your question regarding funding applications received by the NTA to that agency for a more detailed answer. If you do not receive a reply within 10 working days, please contact my private office.
100. Deputy Catherine Murphy asked the Minister for Finance if he plans to invite the president of the International Monetary Fund to Ireland before the end of the year. [39708/24]
Amharc ar fhreagraAs Ireland’s Governor at the International Monetary Fund (IMF), I plan to travel to Washington D.C. later this month to attend the IMF/World Bank Annual Meetings. These meetings provide me with a valuable opportunity to engage with finance ministers from around the world, along with leading figures from the IMF and World Bank to discuss current and emerging economic, fiscal and monetary developments. I hope to meet with Managing Director of the IMF, Kristalina Georgieva, over the course of my visit, and therefore do not plan to invite Ms. Georgieva to Ireland before the end of this year.
101. Deputy John Brady asked the Minister for Finance the number of registrations for VRT that have been received from Ukrainian licence plates since February 2022; and if he will make a statement on the matter. [39761/24]
Amharc ar fhreagraI am advised by Revenue that six vehicles have been registered here with Ukraine recorded as the country of origin since 1 Feb 2022. However, the majority of Ukrainian vehicles would likely fall under the Temporary Exemption criteria and other derogations available to Ukrainian nationals.
Revenue does not hold a record of the overall number of Ukrainian vehicles brought into Ireland.
102. Deputy Cathal Crowe asked the Minister for Finance the estimated full-year cost to the Exchequer of introducing a tax relief of 20% for counselling and psychotherapy. [39835/24]
Amharc ar fhreagraSection 469 of the Taxes Consolidation Act 1997 provides for tax relief where an individual proves that he or she has incurred costs in respect of qualifying health expenses.
Only "health expenses" incurred in the provision of “health care”, which has been carried out or advised by (in certain circumstances) a practitioner, will qualify for tax relief.
Health care is defined as the “prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability”.
Health expenses are defined as “expenses in respect of the provision of health care” and may include, but are not limited to, the following:
• the services of a practitioner,
• diagnostic procedures carried out on the advice of a practitioner,
• maintenance or treatment necessarily incurred in connection with the services of a practitioner or diagnostic procedures carried out on the advice of a practitioner, and
• drugs or medicines supplied on the prescription of a practitioner.
A practitioner is defined as "any person who is:
• registered in the register established under section 43 of the Medical Practitioners Act 2007,
• registered in the register established under section 26 of the Dentists Act, 1985, or,
• in relation to health care provided outside the State, entitled under the laws of the country in which the care is provided to practice medicine or dentistry there".
In the case of counselling or psychotherapy services, currently relief may be available in circumstances where the practitioner administering the services or referring the individual for a diagnostic procedure, as the case may be, is a qualified practitioner as defined above.I would note that the health expenses relief is a broadly availed of relief. In 2022, the cost of tax relief for health expenses (excluding nursing home expenses) was €201.1 million and it was availed of by 662,900 claimants.Data is not currently available linking the numbers attending counselling and psychotherapy services and the associated costs incurred and the tax liabilities of those individuals, and therefore, it is not possible to provide an estimated full-year cost of introducing a tax relief of 20 per cent for counselling and psychotherapy.
103. Deputy Niamh Smyth asked the Minister for Finance the reason there is such a significant backlog in processing appeals under the drivers and disabled passengers scheme of 1994 (details supplied). [39880/24]
Amharc ar fhreagraThe Deputy should note that the background to the significant backlog of Disabled Drivers Medical Board of Appeals (DDMBA) is that the previous Board resigned in November 2021 and it took 18 months to replace them involving four Expression of Interest campaigns. In addition my Department also had to re-negotiate a new hosting arrangements with the National Rehabilitation Hospital following their withdrawal of services in February 2023.
The above necessarily suspended the appeals process and resulted in a significant backlog being built up (1091 appellants) by the time it recommenced in December 2023.
The current position as of end August 2024 is that there are 467 appellants on the waiting list which includes 222 new appeals lodged over that period. The DDMBA are working to address the remaining backlog as quickly as possible.
Finally, you should note that I have no role in relation to the granting or refusal of PMCs and the HSE and the Medical Board of Appeal must be independent in their clinical determinations.
104. Deputy Cian O'Callaghan asked the Minister for Finance the number of dwellings purchased to date in 2024 where the 10% stamp duty was paid, in tabular form; and if he will make a statement on the matter. [39881/24]
Amharc ar fhreagraI am advised by Revenue that, based on returns filed to the end of August, the available information for the year 2024 is provided in the table below. The data in the table are provisional and may change as additional returns are filed or returns are amended.
|
Period |
Number of Properties |
|
January to August 2024 |
284 |
105. Deputy Jackie Cahill asked the Minister for Finance if the rent tax credit can be extended to parents who are paying for their children’s rental accommodation while they study abroad; and if he will make a statement on the matter. [39900/24]
Amharc ar fhreagraThe Rent Tax Credit, as provided for in section 473B of the Taxes Consolidation Act 1997 (TCA 1997), was introduced by the Finance Act 2022 and may be claimed in respect of qualifying rent paid in 2022 and subsequent years to end-2025.
In relation to the question of parents paying for their children who are studying abroad and in a tenancy outside the State, the purpose behind the Rent Tax Credit, introduced as a temporary measure, is to assist as part of the overall response to the accommodation shortage in the private rented residential sector in Ireland. More specifically, the aim is to provide some financial assistance to renters in that particular sector who may face high rental costs and who do not receive any other housing supports from the State. As such, the eligibility criteria for the credit specify that the rental property concerned must be a residential property located in the State.Full details of the conditions that apply are set out in the relevant Tax and Duty Manual (Part 15-01-11A) available on the Revenue website at the following link:
www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-11A.pdf.
As the Deputy will appreciate, in designing tax reliefs, there is always a balance to be struck between providing support to as many people as possible consistent with the overall policy intention behind the measure and ensuring that there is an appropriate degree of control in the management of limited Exchequer resources.
I have no plans, at present, to change to this element of the credit nor to provide specific tax relief in respect of accommodation costs for students pursuing further or higher education outside of the State.
106. Deputy Cathal Crowe asked the Minister for Finance the number of help-to-buy claims approved since 1 July 2020, broken down by county; the number of applicants associated with these claims; and the number of claims by homebuyers (excluding self-builds) broken down by county; and the number of these claims relating to purchases. [39939/24]
Amharc ar fhreagraI am advised by Revenue that the table below provides the requested data on claims approved since 1 July 2020, as of the end of September 2024. This table contains information on the number of approved Help to Buy (HtB) claims, the number of applicants associated with these claims, the number of approved HtB claims in respect of the purchase of new houses or apartments, and the number of approved HtB claims in respect of self builds, broken down by county.
|
Property County |
All Approved Claims |
Number of Applicants associated with the Approved Claims |
Approved Claims - purchase of new houses or apartments |
Approved Claims – self builds |
|
Carlow |
372 |
646 |
235 |
137 |
|
Cavan |
334 |
610 |
135 |
199 |
|
Clare |
557 |
1,012 |
223 |
334 |
|
Cork |
4,697 |
8,568 |
3,615 |
1,082 |
|
Donegal |
653 |
1,162 |
255 |
398 |
|
Dublin |
4,562 |
8,352 |
4,489 |
73 |
|
Galway |
1,551 |
2,816 |
757 |
794 |
|
Kerry |
401 |
731 |
79 |
322 |
|
Kildare |
4,169 |
7,711 |
3,990 |
179 |
|
Kilkenny |
645 |
1,174 |
326 |
319 |
|
Laois |
907 |
1,655 |
696 |
211 |
|
Leitrim |
93 |
173 |
16 |
77 |
|
Limerick |
1,014 |
1,816 |
646 |
368 |
|
Longford |
94 |
174 |
10 |
84 |
|
Louth |
1,397 |
2,541 |
1,194 |
203 |
|
Mayo |
638 |
1,155 |
232 |
406 |
|
Meath |
3,251 |
5,988 |
2,782 |
469 |
|
Monaghan |
354 |
646 |
74 |
280 |
|
Offaly |
600 |
1,091 |
350 |
250 |
|
Roscommon |
271 |
495 |
90 |
181 |
|
Sligo |
282 |
485 |
167 |
115 |
|
Tipperary |
498 |
899 |
130 |
368 |
|
Waterford |
874 |
1,581 |
649 |
225 |
|
Westmeath |
561 |
1,027 |
355 |
206 |
|
Wexford |
1,257 |
2,254 |
806 |
451 |
|
Wicklow |
1,492 |
2,779 |
1,315 |
177 |
|
Total |
31,524 |
57,541 |
23,616 |
7,908 |
107. Deputy Cathal Crowe asked the Minister for Finance the total number of rent tax credit claims made in each of the years 2022, 2023 and to date in 2024, by county, in tabular form; and if he will make a statement on the matter. [39940/24]
Amharc ar fhreagraThe Rent Tax Credit (RTC), as provided for in section 473B of the Taxes Consolidation Act 1997 (TCA 1997), was introduced by the Finance Act 2022 and may be claimed in respect of qualifying rent paid in 2022 and subsequent years to end-2025.
I am advised by Revenue that 273,160 taxpayer units benefited from the RTC for 2022, as set out in Revenue’s ‘Cost of Tax Expenditures’ publication which is available on the Revenue website at
www.revenue.ie/en/corporate/information-about-revenue/statistics-research/tax-expenditures/cost/index.aspx.313,980 taxpayer units claimed the RTC for 2022. The extent to which a claimant benefits from a tax credit, through a reduced tax liability and/or receipt of a refund for overpayment of a tax liability, is determined by their gross tax liability and use of other tax credits and reliefs. These numbers include both PAYE and self-assessed taxpayer units. A taxpayer unit is either an individual with any personal status who is singly assessed or a couple in a marriage or civil partnership who have elected for joint assessment, in which case they are counted as one taxpayer unit. The table below provides a breakdown of the number of taxpayer units who benefited from the credit in 2022.
|
County |
2022 |
|
CARLOW |
2,310 |
|
CAVAN |
2,220 |
|
CLARE |
3,490 |
|
CORK |
30,660 |
|
DONEGAL |
3,290 |
|
DUBLIN |
128,550 |
|
GALWAY |
18,140 |
|
KERRY |
4,220 |
|
KILDARE |
10,090 |
|
KILKENNY |
3,030 |
|
LAOIS |
2,250 |
|
LEITRIM |
890 |
|
LIMERICK |
11,810 |
|
LONGFORD |
1,520 |
|
LOUTH |
3,650 |
|
MAYO |
3,900 |
|
MEATH |
5,430 |
|
MONAGHAN |
1,890 |
|
OFFALY |
2,200 |
|
ROSCOMMON |
1,690 |
|
SLIGO |
2,990 |
|
TIPPERARY |
4,810 |
|
WATERFORD |
4,890 |
|
WESTMEATH |
3,790 |
|
WEXFORD |
4,280 |
|
WICKLOW |
3,800 |
|
Not available |
7,380 |
|
Total |
273,160 |
In relation to later years, I am advised by Revenue that the RTC statistics provided in the table below refer only to claims by PAYE taxpayers for 2023 and 2024, to-date. The data on claims by self-assessed taxpayers are not yet available for 2023 and 2024. Most claims for credits by PAYE taxpayers take place after the year-end, and it is expected that the bulk of claims for 2024 will not be made until 2025.
The below table outlines the number of claims by PAYE taxpayers by year of assessment and by county for 2023 and 2024 as at 24 September 2024.
|
County |
2023 |
2024 |
|
CARLOW |
2,390 |
550 |
|
CAVAN |
2,450 |
550 |
|
CLARE |
3,450 |
910 |
|
CORK |
29,380 |
7,650 |
|
DONEGAL |
3,400 |
890 |
|
DUBLIN |
128,030 |
34,690 |
|
GALWAY |
17,760 |
4,890 |
|
KERRY |
4,130 |
910 |
|
KILDARE |
9,970 |
2,620 |
|
KILKENNY |
3,000 |
730 |
|
LAOIS |
2,090 |
600 |
|
LEITRIM |
850 |
230 |
|
LIMERICK |
12,050 |
3,170 |
|
LONGFORD |
1,640 |
350 |
|
LOUTH |
3,910 |
970 |
|
MAYO |
3,980 |
1,050 |
|
MEATH |
5,680 |
1,320 |
|
MONAGHAN |
2,010 |
450 |
|
OFFALY |
2,320 |
570 |
|
ROSCOMMON |
1,800 |
480 |
|
SLIGO |
2,910 |
740 |
|
TIPPERARY |
4,900 |
1,170 |
|
WATERFORD |
5,110 |
1,370 |
|
WESTMEATH |
4,010 |
1,040 |
|
WEXFORD |
4,270 |
1,070 |
|
WICKLOW |
3,470 |
940 |
|
Not Currently Available |
3,190 |
680 |
|
Total |
268,120 |
70,580 |
Note: all figures have been rounded to the nearest 10.
108. Deputy Ged Nash asked the Minister for Finance the reason the receipts from the Court of Justice of the European Union ruling involving Apple and the Irish State are split across 2024 and 2025 but booked on a general Government basis in full in 2024; and if he will make a statement on the matter. [40065/24]
Amharc ar fhreagra109. Deputy Ged Nash asked the Minister for Finance if the money held in the Apple escrow account will be received by the Exchequer in whole or in part in the current year; whether the money is being accounted for on a cash accounting or an accruals basis; whether the normal accounting rules for Exchequer receipts are being departed from; if so, the reason; if Eurostat or the CSO, or both, were consulted about the accounting treatment of the money; to outline any advice received; and if he will make a statement on the matter. [40068/24]
Amharc ar fhreagraI propose to take Questions Nos. 108 and 109 together.
Exchequer receipts are recorded on a cash basis. The White Paper and Budget 2025 documentation included a technical estimate of €8bn that will transfer over to the Exchequer from the Escrow Account in 2024. The final transfer amount in 2024 will be dependent on the timeframe for the implementation of the process set out in the Escrow Fund Deed. The remainder is expected in 2025. There is no change in the normal accounting rules for Exchequer receipts.
The general government accounts record the transfer of the revenue from the judgement of the Court of Justice of the European Union (CJEU) on an accruals basis. This is in accordance with the European System of Accounts which applies to all EU Member States. This framework states that in the case of transactions subject to a court decision the time of recording is determined by the time of the court judgement. Furthermore the court decision must be final and not subject to further appeal. My Department has been advised that the initial view of the Central Statistics Office (CSO) is that all of the revenue should be recorded in 2024, in line with the timing of the CJEU judgement. In light of the scale involved, the CSO have consulted with Eurostat on this transaction who have given preliminary confirmation that they share the CSO’s opinion on the timing of recording.
This is reflected in my Department’s general government forecasts for 2024. The final decision on the categorisation and timing of the revenue associated with the CJEU ruling will be made by the CSO in consultation with Eurostat.
110. Deputy Pádraig O'Sullivan asked the Minister for Finance if he has considered making individual savings accounts (details supplied) available to Irish savers; and if he will make a statement on the matter. [40081/24]
Amharc ar fhreagraI note the Deputy's query regarding individual savings accounts. With regard to individual savings accounts, it will be of interest to the Deputy that my Department published the Terms of Reference for a review of Ireland’s funds sector - ‘Funds Sector 2030: A Framework for Open, Resilient & Developing Markets’ last year.
A draft report was submitted to me for consideration in recent weeks and this is in line with the Review’s Terms of the Reference. The review was wide ranging and examined a range of issues relevant to the funds sector.
I plan to publish the report of the review shortly.
111. Deputy Catherine Murphy asked the Minister for Finance to provide a breakdown of the amount expended by his Department on consultancies in 2023 and to date in 2024; the company engaged; and the nature of the work conducted by the consultancy on his Department’s behalf, in tabular form. [40213/24]
Amharc ar fhreagraI wish to advise the Deputy that the following payments were made in 2023 and to-date in 2024.
Please note that the surveys completed by Behaviours and Attitudes marked with * are fully recoupable from the Banks.
The survey completed by OECD marked with # is partially recoupable from the CCPC. They pay 50% of the costs, and the department covers the other 50%.
|
Date |
Consultancy Firms Name |
Services Rendered |
Amount (ex vat) |
|
2023 |
Behaviour and Attitudes |
Credit Demand Survey |
€56,000.00* |
|
2023 |
KPMG x 2 |
Legal Advice |
€60,000.00 |
|
2023 |
Outburst Design |
Graphic Design work |
€1,640.00 |
|
2023 |
Premier Irish translation |
Legal Linguistic Proofing |
€7,522.66 |
|
2023 |
SIA Partners |
Assistance with development of a solution to interconnect beneficial ownership registers across the EU |
€139,775.00 |
|
2023 |
Specialisterne |
Workplace assessment |
€1,476.00 |
|
2023 |
William Fry |
Legal Advice |
€140,828.80 |
|
2023 |
Author Cox |
Legal Advice |
€139,089.82 |
|
2023 |
G Harford Consulting |
Workshop for Gender Equity Network Committee |
€3,690.00 |
|
2023 |
Behaviour and Attitudes |
Consumer Sentiment Survey |
€64,850.00 * |
|
2023 |
Central Bank of Ireland |
Financial Stability Group – Crisis Simulation Exercise |
€13,017.50 |
|
2023 |
Bernie Gray |
Interview Board HR Manager |
€2280.42 |
|
2024 |
Better Boards |
External Review |
€3,874.50 |
|
2024 |
Behaviour and Attitudes |
Credit Demand Survey |
€59,800.00 * |
|
2024 |
OECD |
Development of a National Strategy for Financial Literacy for Ireland |
€62,390.40 # |
|
2024 |
William Fry |
Legal Advice |
€45,075.25 |
|
2024 |
Arthur Cox |
Legal Advice |
€67,337.40 |
|
2024 |
Counsel |
Counsels' fees - Dec 2019-July 2023 |
€186,395.20** |
|
2024 |
G Harford Consulting |
Workshop for Gender Equity Network Committee |
€922.50 |
|
2024 |
Irish Centre for Diversity |
Preparation of EDI Strategy |
€15,990.00 |
|
2024 |
Indecon |
Review of taxation of share based remuneration |
€52,662.50 |
112. Deputy Francis Noel Duffy asked the Minister for Finance if the increased rate of stamp duty announced under Budget 2025 will apply to properties which have already reached sale agreed. [40229/24]
Amharc ar fhreagraI announced on Budget Day that a new 6% rate of Stamp Duty will be applied to the value of residential property in excess of €1.5 million (so increasing the rate applied to that element of a property's value from 2% to 6%), and that the higher rate of Stamp Duty on bulk acquisitions of houses is to be increased from 10% to 15%. Both of the increased rates apply to all relevant instruments of transfer executed after midnight on 2 October 2024.
I also announced on Budget Day that transitional arrangements would apply where there is a binding contract in place before 2 October 2024 and the transfer of the property is finalised before 1 January 2025. In these circumstances a purchaser can benefit from the previous rates. However, any person wishing to rely on the transitional arrangements must produce a copy of the executed instrument of transfer which must contain a certificate to this effect.
I am advised by Revenue that reaching sale agreed does not, in itself, confirm that the parties to a transaction had entered into a binding contract for the conveyance of property. If individuals are in doubt about the status of a transaction, they should consult with their legal advisors to determine whether they had, in fact, entered into a binding contract before 2 October 2024 and whether the instrument transferring the property will be executed on or before 1 January 2025.