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Gnáthamharc

Wednesday, 9 Oct 2024

Written Answers Nos. 21-40

Defence Forces

Ceisteanna (21)

Matt Carthy

Ceist:

21. Deputy Matt Carthy asked the Tánaiste and Minister for Defence the number of Defence Force members in each year 2019-2024 inclusive that lost annual leave days because they were unable to carry over their full entitlement from the previous years, in tabular form; and if he will make a statement on the matter. [40499/24]

Amharc ar fhreagra

Freagraí scríofa

The granting of Annual Leave to members of the Permanent Defence Force is governed by Defence Forces Regulations.

I am advised by the Military Authorities that under these Regulations, a member may carry forward annual leave not granted or availed of in the leave year concerned, to a subsequent leave year, subject to a maximum of 24 days in the case of Commissioned Officers; 19 days in the case of a Non-Commissioned Officer or Private of the Army or Air Corps; or 24 days in the case of a Non-Commissioned Officer or Ordinary Seaman or Able Seaman of the Naval Service.

I'm also advised that in some circumstances, a member of the Permanent Defence Force may be unable to avail of their full annual leave entitlement in any one leave year, as a result of their deployment on an Overseas Mission. However, the Deputy may wish to note that personnel returning from overseas deployments also receive additional mission leave.

I would further add that there are circumstances where a member may be allowed to carry forward annual leave, from one leave year to the next, up to a maximum of 4 working weeks for use within the period of 15 months after the end of a leave year. This may arise where an individual is unable to take all or part of their annual leave entitlement in that leave year due to illness, for which they have been granted sick leave in accordance with Defence Force Regulation A. 12, of if they have availed of maternity leave or adoptive leave.

The specific information sought by the Deputy could not be collated in the time-frame for this question. I have asked the military authorities to prepare this material and I will duly respond when it is available.

The following deferred reply was received under Standing Order 51.
I refer to the above mentioned Parliamentary Question for answer on 10 October 2024: “To ask the Tánaiste and Minister for Defence the number of Defence Force Members in each year 2019-2024 inclusive that lost annual leave days because they were unable to carry over their full entitlement from previous years, in tabular form; and if he will make a statement on the matter”.
The Military Authorities have advised that they are unable to provide a break down for the number of individuals as the system does not provide this information in a consolidated manner and to get that information, each member’s leave records would have to be reviewed manually.
However, by way of information for the Deputy, Annual Leave is governed by Defence Forces Regulation A11 Leave, and the following table sets out the annual leave allowances for each rank:

Leave Allowances

Senior Officer (Comdt/Lt Cdr upwards)

43 days

Junior Officer (2nd Lt – Capt and Naval Service equivalent)

31 days

NCO and Privates

28 days

In the case of Naval Service personnel serving afloat, all personnel will accrue additional leave not to exceed 43 says in any calendar year.

Military Authorities have advised that in some circumstances, a member of the Permanent Defence Force may be unable to avail of their full annual leave entitlement in any one leave year, as a result of their deployment on an Overseas Mission. However, the Deputy may wish to note that personnel returning from overseas deployments also receive additional mission leave.
Under these Regulations, a member may carry forward annual leave not granted or availed of in the leave year concerned, to a subsequent leave year, as follows:

Carryover Leave Permitted

All officers

not more than 24 days

NCO and Privates (Army & Air Corps)

not more than 19 days

NCO and Seamen (NS)

not more than 24 days

In addition, there are circumstances where a member may be allowed to carry forward annual leave from one leave year to the next, up to a maximum of 4 working weeks for use within the period of 15 months after the end of a leave year.
This may arise where an individual is unable to take all or part of their annual leave entitlement in that leave year due to illness, for which they have been granted sick leave in accordance with Defence Force Regulation A. 12, of if they have availed of maternity leave or adoptive leave.
There are special leave arrangements that may be granted to those wishing to avail of them. Special leave is also provided for those returning from overseas (of 6 days leave in respect of each calendar month served overseas up to 30 days), for those changing stations (up to 3 days) and for those studying or sitting exams.
I trust this is of assistance to you.

Road Projects

Ceisteanna (22)

Seán Sherlock

Ceist:

22. Deputy Sean Sherlock asked the Minister for Transport to provide an update on funding for the north ring road for Cork city. [40562/24]

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 planning, design and construction of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Infrastructure Guidelines and the necessary statutory approvals.

I can confirm that the Cork City Northern Transport Project (formally the Cork North Ring Road) did not receive an allocation in 2024, however, my Department and TII are in regular communication regarding specific projects and the national roads programme more generally. The Cork City Northern Transport Project remains part of the NDP. As with all national roads projects in the NDP, the delivery programme for the Cork City Northern Transport Project will be kept under review for 2025 and in future years and considered in terms of the overall funding envelope available to TII.

Noting the above position, I have referred the question to TII for a direct reply updating you as to the latest status of this project. 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.

Coast Guard Service

Ceisteanna (23)

Catherine Murphy

Ceist:

23. Deputy Catherine Murphy asked the Minister for Transport the up-to-date position regarding the provision of a new Coastguard building at Howth; and the amount that has been spent on this project to date.; and if he will make a statement on the matter. [40350/24]

Amharc ar fhreagra

Freagraí scríofa

The Department of Transport recently completed a lease agreement with the Department of Agriculture, Fishery and the Marine (DAFM) for the Howth Coast Guard Building and an adjacent area of land at the back of the building. The area of land was acquired for several reasons including:

- Secure storage for Coast Guard vehicles

- Secure interim storage of the Howth Coast Guard boat

- Provision for future expansion of the station and boat storage area

The recently acquired area of land will need to be resurfaced and fenced in order to secure the site for public liability protection and to secure storage of the Coast Guard Boat and equipment. This is the only current work proposed at Howth Coast Guard station.

The OPW, who are managing this work on behalf of the Department, confirmed that the works are subject to an application for planning permission to Fingal County Council. A detailed site survey, to enable design of proposed works for planning application, needs to be undertaken. No costs have been incurred to date.

Rail Network

Ceisteanna (24)

Fergus O'Dowd

Ceist:

24. Deputy Fergus O'Dowd asked the Minister for Transport to review and seek answers to the ongoing issues with overcrowding and timetable related issues on the northern line (details supplied); and if he will make a statement on the matter. [40359/24]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport, and corporate governance of transport operators including Irish Rail.The issue raised by the Deputy is a matter for Irish Rail. Therefore, I have referred the Deputy's question to Irish Rail for direct response to the Deputy.

Please advise my private office if you do not receive a reply within ten working days.

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

Public Transport

Ceisteanna (25)

Rose Conway-Walsh

Ceist:

25. Deputy Rose Conway-Walsh asked the Minister for Transport if the National Transport Authority’s once-off grant scheme for rural transport, which ended in 2020, will be reinstated; if there are any other funding streams to alleviate a gap in transport that could lead to social exclusion or undue hardship for individuals and groups; and if he will make a statement on the matter. [40390/24]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport.

The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally. The NTA also has national responsibility for integrated local and rural transport, including TFI Local Link services and the rollout of services under the Connecting Ireland Rural Mobility Plan.

As with all plans or schemes, any additional funding would be subject to the annual Budgetary and Estimates process.

In light of the NTA's responsibilities for public transport services in County Mayo, I have referred your question to the NTA for direct reply to you. Please advise my private office if you do not receive a reply within ten working days.

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

Bus Services

Ceisteanna (26)

Mairéad Farrell

Ceist:

26. Deputy Mairéad Farrell asked the Minister for Transport to provide an update on the provision of evening bus services between Galway city and Loughrea; and if he will make a statement on the matter. [40396/24]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally and for the scheduling and timetabling of these services in conjunction with the relevant transport operators.

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

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

Bus Services

Ceisteanna (27)

John Paul Phelan

Ceist:

27. Deputy John Paul Phelan asked the Minister for Transport if commercial bus operators will be included in the continuing reduced fare scheme and the extended children's free travel, in order to increase the reach of public transport. [40408/24]

Amharc ar fhreagra

Freagraí scríofa

Under Budget 2025, funding has been allocated to the Department of Transport to extend the existing free travel scheme for children under-five travelling on subsidised public transport services to now include children between five and eight years old.

Bus Services

Ceisteanna (28)

John Paul Phelan

Ceist:

28. Deputy John Paul Phelan asked the Minister for Transport the cost per kilometre of subvention for commercial bus operators services scheduled by the National Transport Authority, compared to the cost per kilometre of subvention for PSO services [40409/24]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally and for the scheduling and timetabling of these services in conjunction with the relevant transport operators.

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

Budget 2025

Ceisteanna (29)

John Paul Phelan

Ceist:

29. Deputy John Paul Phelan asked the Minister for Transport to provide further details of his Department’s plans announced in Budget 2025 relating to ‘investing in electric and hybrid-electric busses, and in charging infrastructure at depots’, including the scale of funding to be provided. [40410/24]

Amharc ar fhreagra

Freagraí scríofa

As the Deputy may be aware, the National Transport Authority (NTA) has responsibility for the planning and development of public transport infrastructure, including the public transport fleet. Further details on the allocation of the Department's resources, including investment in public transport, will be set out, as usual, in the Revised Estimates Volume later this year.

The Government is committed to the decarbonisation of the public transport sector in line with the Climate Action Plan. No new diesel-only buses have been purchased for urban public service obligation bus fleets since July 2019, as set out in the National Development Plan 2018-2027. The transition to a zero-emission urban bus fleet is currently programmed to take up until 2035, based on replacement of non-zero-emission buses as they reach the end of their efficient service lives.

100 double-deck electric buses have been accepted into the Dublin Bus fleet, with more than 90 of these currently in service. Full deployment of these buses is dependent on bus schedule changes. Additionally, 34 double-deck electric buses entered service in Limerick earlier this year.

Electric buses produce no tailpipe carbon emissions and offer reduced interior and exterior noise levels compared to diesel buses. This transition to electric buses will result in cleaner air and less noise pollution in areas where the buses are operating, while also providing a quieter journey for passengers.

Noting the NTA's responsibility in this matter I have referred the Deputy's question to the NTA for a more detailed 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.

Budget 2025

Ceisteanna (30, 31)

John Paul Phelan

Ceist:

30. Deputy John Paul Phelan asked the Minister for Transport the reason there was no allocated supports for shared mobility providers offered in Budget 2025, considering these operators play a leading role in making transport more sustainable, accessible and affordable. [40416/24]

Amharc ar fhreagra

John Paul Phelan

Ceist:

31. Deputy John Paul Phelan asked the Minister for Transport for an update on Action 87 of the National Sustainable Mobility Policy, on the development of a strategy for the expansion of car share, bike and PTT services at transport hubs, considering there was no mention of shared mobility in Budget 2025. [40417/24]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 30 and 31 together.

No specific funding supports were included in Budget 2025 for shared mobility providers. However, the Department recognises the challenges faced by private shared mobility providers and remains committed to supporting the expansion of shared mobility options through the advancement of commitments in the Sustainable Mobility Policy (SMP), and both the 2023 and 2024 Climate Action Plans (CAPs).

Action 87 of the SMP, which aims to expand shared car, bike and PPT services at transport hubs and interchanges through the development of a strategy for the rollout of expanded shared services, is one of these key commitments and meaningful progress continues to be made in delivering this action. A draft strategy has been prepared, taking account of related actions in the SMP but also new actions in CAPs 2023 and 2024, and consequently takes a wider perspective on the expansion of shared mobility beyond solely transport hubs and interchanges. It is expected to be finalised in the coming months. Key considerations include the need for appropriate regulation to ensure the delivery of high-quality services, addressing logistical challenges such as facilitating the use of shared mobility modes across local authority boundaries, and the establishment of a sustainable model of shared mobility service provision in both cities and towns.

In advance of this work being concluded, and to coincide with the making of regulations and recent launch of e-scooters as a legal mode for use on Irish roads, my department published an advice note for local authorities on the issue of shared micro mobility services In July this year.

Additionally, to inform wider policy development in the area, I launched a public consultation process on shared mobility hubs in March this year and published an Issues Paper to help elicit views on their development. The paper identified challenges and opportunities for the development of shared mobility hubs and sought input from stakeholders and the public on several key issues, including on the development of business models and approaches that would maximise uptake of shared mobility modes and support the viability of shared mobility providers.

Approximately 100 submissions were received by my Department in response to this public consultation. These submissions have been carefully considered and work is underway to develop a report on the outcome of the public consultation. As part of that process, my officials met with shared mobility providers and other stakeholders on 1 October to discuss the findings of the consultation and to seek their insights on the issues, challenges and opportunities identified.

It is intended that the inputs from this consultation process will help to identify a suitable approach to support the expansion of shared mobility services in Ireland, which will be reflected in a new National Policy Statement on Shared Mobility Hubs to be completed in the coming months.

Question No. 31 answered with Question No. 30.

Pension Provisions

Ceisteanna (32)

Paul McAuliffe

Ceist:

32. Deputy Paul McAuliffe asked the Minister for Transport to provide an update on an increase in the CIÉ pension scheme; and if he will make a statement on the matter. [40418/24]

Amharc ar fhreagra

Freagraí scríofa

From the outset I would like to clarify that I, as Minister for Transport, have responsibility for policy and overall funding in relation to public transport. Issues in relation to CIÉ pension schemes are primarily a matter for the trustees of the pension schemes, the CIÉ, Group and their employees.

Concerning pension increases for CIÉ pensioners, it is understood that an increase for pensioners would only be possible when the respective Schemes are capable of sustaining such increases. For the first time in many years both CIÉ pension Schemes now meet the Pensions Authority’s Minimum Funding Standard (MFS), but the scheme deficits are still significant. The MFS indicates both schemes ability to ‘wind-up’ as it currently stands, as opposed to the ability to fund an increase in pension benefits.

The CIÉ Board has been advised by the respective Scheme Actuary that the current MFS position does not create sufficient headroom to grant pension increases at this time, as such a move would put the Schemes at risk of having a deficit on an MFS basis again. In line with industry norms, and in order to achieve stability and security for all members, a MFS funding level (including the Risk Reserve) of materially in excess of 100% is required to give the Schemes sufficient resources to withstand the investment losses that could result from investment market falls.

Any proposal to increase pension benefits would be dependent on the advice of the Schemes Actuary at the time an increase is proposed and must be done in agreement with the Trustees of the Schemes. Awarding discretionary pension increases remains a goal of the CIÉ Group, but it is not envisaged that any such increases can be awarded from the Schemes in the near term.

Accordingly, I have forwarded the Deputy's question to CIÉ for direct reply. Please advise my private office if you do not receive a reply within ten working days.

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

Budget 2025

Ceisteanna (33)

Patricia Ryan

Ceist:

33. Deputy Patricia Ryan asked the Minister for Transport in light of the carbon tax increases announced in Budget 2025, the reason he misled the public in a recent interview with a radio station (details supplied), when he stated that there would be no further carbon tax increases in the upcoming Budget; and if he will make a statement on the matter. [40433/24]

Amharc ar fhreagra

Freagraí scríofa

To clarify, carbon tax falls under the remit of The Minister of Finance.

Driver Licences

Ceisteanna (34)

David Stanton

Ceist:

34. Deputy David Stanton asked the Minister for Transport if an Irish citizen returning from Ethiopia, and only holding a driving licence issued in Ethiopia, can drive in Ireland under that licence pending application for a full Irish driving licence; and if he will make a statement on the matter. [40513/24]

Amharc ar fhreagra

Freagraí scríofa

Irish driver licensing law operates within a framework of EU law, which sets out the driver licensing legislation with which all Member States must comply. The format of driving licences, categories of vehicles, and the standards to be met in driving tests to qualify for a licence, are all set at EU level.

A person resident in Ireland must have an Irish or EU driving licence to drive in Ireland. People who are resident in Ireland with a non-exchangeable licence, such as an Ethiopian licence, must go through the process of obtaining an Irish licence - pass the theory test, apply for a learner permit, complete essential driver training (EDT) and pass a driving test - before they can drive here.

People with a full but non-exchangeable licence go through the normal driver learning process but can avail of the shorter Essential Driver Training of 6 lessons instead of the usual 12, and they do not have to be a learner for the usual minimum of 6 months before taking a driving test.

Road Projects

Ceisteanna (35)

Seán Sherlock

Ceist:

35. Deputy Sean Sherlock asked the Minister for Transport to provide an update on the route and commencement date of the northern distributor road. [40560/24]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has responsibility for the planning and development of public transport infrastructure in our cities, including the Cork Northern Distributor Multi-Modal Route.

The proposal for the Northern Distributor Road was established in the Cork Metropolitan Area Transport Strategy. It is intended that the Northern Distributor Road will include both traffic and bus lanes as well as cycling and pedestrian facilities.

In December of 2023, the NTA approved a Strategic Assessment Report (SAR) for the project. The approval of the SAR authorised Cork City Council to proceed with the next stage of the project, namely the route selection stage.

Cork City Council are currently working on undertaking a comprehensive route assessment process and identifying an Emerging Preferred Route which would be brought to public consultation. I understand that this route options report is progressing well and that a public consultation on the emerging preferred option could take place later this year.

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.

Public Transport

Ceisteanna (36)

Brendan Smith

Ceist:

36. Deputy Brendan Smith asked the Minister for Transport when additional capacity will be provided on a route (details supplied); and if he will make a statement on the matter. [40611/24]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport.

The query raised by the Deputy is an operational matter for Bus Éireann. I have, therefore, referred the Deputy's question to the company for direct reply. Please advise my private office if you do not receive a reply within ten working days.

Tax Code

Ceisteanna (37, 45, 48)

Claire Kerrane

Ceist:

37. Deputy Claire Kerrane asked the Minister for Finance if he will consider extending the lower rate of VAT on gas and electricity to natively produced renewable and sustainable fuel, where the proceeds go back into the local economy, given that 70% is sourced from abroad; and if he will make a statement on the matter. [40343/24]

Amharc ar fhreagra

Seán Canney

Ceist:

45. Deputy Seán Canney asked the Minister for Finance if he will apply a lower rate of VAT to firewood, similar to that of gas and electricity as it is a sustainable, renewable fuel which benefits the local forest owners where the material is sourced; if he is aware that this will support the Irish economy and supply heating material for vulnerable citizens who are reliant on fireplaces and stoves; and if he will make a statement on the matter. [40426/24]

Amharc ar fhreagra

Michael Fitzmaurice

Ceist:

48. Deputy Michael Fitzmaurice asked the Minister for Finance to consider reducing the VAT rate for natively produced renewable fuel, such as firewood, in line with the decision to apply a lower rate of VAT on gas and electricity; and if he will make a statement on the matter. [40430/24]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 37, 45 and 48 together.

The VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law must comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member States may apply a lower rate of VAT. Currently, Ireland has a standard rate of 23% and two reduced rates of 13.5% and 9%.

A reduced rate of 13.5% already applies to firewood and other solid fuels.

No decision was made in Budget 2025 to apply a further reduced rate of 9% to firewood. If such a measure was proposed it would form part of the normal Budget and Finance Bill process where the cost and impact could be considered.

The Deputies should note that as with other VAT rate reductions, while the VAT charged must always be correct a company can increase the base price of a product so that the final consumer does not benefit from the VAT reduction.

Finally, I note the suggestion that lower VAT rates be applied to natively produced renewable and sustainable fuel. In the application of VAT rates, the Directive does not provide discretion for Member States to consider the degree to which goods or services are sourced domestically or are sourced from other countries, nor does it allow different VAT rates to apply to goods depending on whether they are produced here or are brought into the State from elsewhere.

Tax Code

Ceisteanna (38, 46, 49)

Claire Kerrane

Ceist:

38. Deputy Claire Kerrane asked the Minister for Finance if he would consider extending the reduction of 23% to 9% of VAT for heat pumps, to all appliance using renewable fuel given that many households may not be able to afford to retrofit their homes; and if he will make a statement on the matter. [40344/24]

Amharc ar fhreagra

Seán Canney

Ceist:

46. Deputy Seán Canney asked the Minister for Finance if he will apply a lower rate of VAT to all home heating appliances using renewable fuel, such as firewood stoves, pellet stoves and pellet boilers, which will help local economies, reduce reliance on both electricity and imported gas and fossil fuels such as oil; and if he will make a statement on the matter. [40427/24]

Amharc ar fhreagra

Michael Fitzmaurice

Ceist:

49. Deputy Michael Fitzmaurice asked the Minister for Finance to consider extending the reduction in VAT to apply to all appliances using renewable fuel; and if he will make a statement on the matter. [40431/24]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 38, 46 and 49 together.

The VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law must comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member States may apply a lower rate of VAT.

In accordance with EU law, Member States can decide to apply a reduced rate of VAT on “the supply and installation of highly efficient low emissions heating systems”, provided that the products meet the requirements of certain EU regulations concerning emissions and energy labelling.

Further to this provision in the Directive, in Budget 2025, I announced that, with effect from 1 January 2025, the 9% rate of VAT will apply to the supply and installation of heat pump heating systems.

The purchase of all other heating systems and of heating appliances continues to be subject to the standard rate of VAT, which is currently 23% in Ireland. However, where there is a contract for the “supply and installation” of a heating system, then, under VAT law, the “two-thirds rule” may apply. The two-thirds rule provides that if the cost of the goods used in carrying out the work does not exceed two-thirds of the total price, then the VAT rate which applies to the service is the rate that applies to the entire transaction. This means that, in such cases, the supply and installation would be subject to the 13.5% reduced rate of VAT, rather than the 23% standard rate.

No decision was made in Budget 2025 to apply a reduced rate of 9% to heating systems outside of heat pumps. If such a measure was proposed it would form part of the normal Budget and Finance Bill process where the cost and impact could be considered.

The Deputies should note that as with other VAT rate reductions, while the VAT charged must always be correct a company can increase the base price of a product so that the final consumer does not benefit from the VAT reduction. In addition, the stringent emission standards set out in the VAT directive would not allow a reduced rate to apply to all heating systems or appliances on the market.

Tax Credits

Ceisteanna (39)

Danny Healy-Rae

Ceist:

39. Deputy Danny Healy-Rae asked the Minister for Finance if he will increase the tax credits for widows/widowers (details supplied); and if he will make a statement on the matter. [40373/24]

Amharc ar fhreagra

Freagraí scríofa

The Irish income tax code contains favourable provisions relating to the tax treatment of widowed persons. In the year of bereavement, a widowed person is entitled to the same personal tax credits as a married couple, if they were jointly assessed to tax, and the assessable spouse or nominated partner. If they were not the assessable spouse or nominated civil partner they will receive the increased personal tax credit available to a widowed person or surviving civil partner in the year of death, and be assessed on their income from the date of death of the spouse or civil partner until the end of the year.

Following the year of bereavement, widowed persons without dependent children are entitled to the widowed person tax credit of €540 in addition to the standard tax credits for a single person. While, in the years following the year of bereavement, a widowed person with dependent children may be entitled to the single person child carer credit. The widowed parent tax credit is also available in the five years following the year of bereavement to a widowed person with dependent children. This credit is tapered over the 5 years and amounts to €3,600 in year one, €3,150 in year two, €2,700 in year three, €2,250 in year four, €1,800 in year five and nil thereafter.

As a result of changes I announced as part of Budget 2025, widowed parents who are in receipt of the single person child carer credit will also be entitled to an increased standard rate band of €48,000. This compares favourably with the single person’s tax band which will rise to €44,000.

Also as announced, the personal, employee and earned income credit will be increased by €125 to €2,000, which represents an increase of approximately 6.7 per cent. Widowed persons will also benefit from the income tax changes made over successive Budgets by this Government. For example, to ease the burden facing average and middle income earners, the entry point to the higher rate of income tax for all earners has increased substantially by €8,700 or c. 25 per cent over the last four budgets in line, with Programme for Government commitments. The main tax credits have also been increased by €350, or c. 21%, over this period. It should also be noted that widowed persons who are in receipt of the social welfare contributory or non-contributory widow’s pension are not liable to the Universal Social Charge on that payment.

Tax Data

Ceisteanna (40)

Darren O'Rourke

Ceist:

40. Deputy Darren O'Rourke asked the Minister for Finance the amount of taxes taken from fuel tax, VAT excise and carbon tax associated with petrol, diesel and home heating in 2020, 2021, 2022, 2023 and to date in 2024, in tabular form; and if he will make a statement on the matter. [40383/24]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revenue that the amounts of tax, broken down by Mineral Oil Tax (MOT) non-carbon component (NCC), MOT carbon component (CC) and VAT, collected in respect of Petrol, Diesel, Kerosene, MGO and Other LPG, for the years 2020 to 2023 and an estimate for the year-to-date September 2024 are shown in the following table.

Year

Petrol €m

Diesel €m

Kerosene €m

MGO €m

Other LPG €m

NCC

CC

NCC

CC

NCC

CC

NCC

CC

NCC

CC

VAT €m

Total €m

2020

424.7

46.1

1,342.3

212.6

-

68.2

46.8

65.3

-

11.2

545.7

2,762.9

2021

445.0

61.9

1,430.0

292.0

-

83.0

50.0

87.5

-

15.2

679.0

3,143.6

2022

382.8

85.7

1,153.1

376.6

-

85.3

14.0

102.2

-

19.0

921.9

3,140.6

2023

412.2

108.0

1,149.5

446.7

-

104.9

4.4

122.2

-

24.9

834.7

3,207.5

2024*

394.5

93.6

1,020.8

358.4

-

87.4

20.0

101.0

-

21.6

604.9

2,702.2

*2024 figures are for January to September inclusive.

Roinn