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Gnáthamharc

Tuesday, 8 Oct 2024

Written Answers Nos. 91-112

Departmental Data

Ceisteanna (91)

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 fhreagra

Freagraí scríofa

The 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

Airport Security

Ceisteanna (92)

Alan Kelly

Ceist:

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 fhreagra

Freagraí scríofa

All 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.

Rail Network

Ceisteanna (93)

Paul Murphy

Ceist:

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 fhreagra

Freagraí scríofa

As 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.

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

Airport Policy

Ceisteanna (94)

Darren O'Rourke

Ceist:

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 fhreagra

Freagraí scríofa

I 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.

Departmental Expenditure

Ceisteanna (95)

Catherine Murphy

Ceist:

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 fhreagra

Freagraí scríofa

Please 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

Coast Guard Service

Ceisteanna (96)

Richard Bruton

Ceist:

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 fhreagra

Freagraí scríofa

The 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.

Departmental Expenditure

Ceisteanna (97)

Matt Shanahan

Ceist:

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 fhreagra

Freagraí scríofa

I 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/

Road Network

Ceisteanna (98)

Niamh Smyth

Ceist:

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 fhreagra

Freagraí scríofa

As 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.

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

Road Network

Ceisteanna (99)

Niamh Smyth

Ceist:

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 fhreagra

Freagraí scríofa

The 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.

Official Engagements

Ceisteanna (100)

Catherine Murphy

Ceist:

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 fhreagra

Freagraí scríofa

As 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.

Vehicle Registration Tax

Ceisteanna (101)

John Brady

Ceist:

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 fhreagra

Freagraí scríofa

I 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.

Tax Reliefs

Ceisteanna (102)

Cathal Crowe

Ceist:

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 fhreagra

Freagraí scríofa

Section 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.

Tax Reliefs

Ceisteanna (103)

Niamh Smyth

Ceist:

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 fhreagra

Freagraí scríofa

The 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.

Tax Data

Ceisteanna (104)

Cian O'Callaghan

Ceist:

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 fhreagra

Freagraí scríofa

I 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

Tax Credits

Ceisteanna (105)

Jackie Cahill

Ceist:

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 fhreagra

Freagraí scríofa

The 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.

Housing Schemes

Ceisteanna (106)

Cathal Crowe

Ceist:

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 fhreagra

Freagraí scríofa

I 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

Tax Data

Ceisteanna (107)

Cathal Crowe

Ceist:

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 fhreagra

Freagraí scríofa

The 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.

Tax Collection

Ceisteanna (108, 109)

Ged Nash

Ceist:

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 fhreagra

Ged Nash

Ceist:

109. 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 fhreagra

Freagraí scríofa

I 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.

Question No. 109 answered with Question No. 108.

Banking Sector

Ceisteanna (110)

Pádraig O'Sullivan

Ceist:

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 fhreagra

Freagraí scríofa

I 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.

Departmental Expenditure

Ceisteanna (111)

Catherine Murphy

Ceist:

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 fhreagra

Freagraí scríofa

I 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

Budget 2025

Ceisteanna (112)

Francis Noel Duffy

Ceist:

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 fhreagra

Freagraí scríofa

I 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.

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