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Gnáthamharc

Wednesday, 6 Nov 2024

Written Answers Nos. 47-67

Tax Code

Ceisteanna (47)

Eoin Ó Broin

Ceist:

47. Deputy Eoin Ó Broin asked the Minister for Finance if he will reconsider the introduction of a tax on private jet travel, in light of the environmental impact and disproportionate carbon emissions associated with private aviation; the recent assessments of such a tax and its potential effectiveness in reducing emissions; and his views on the measures being considered to address the environmental impact of luxury travel. [45426/24]

Amharc ar fhreagra

Freagraí scríofa

Taxing fuel usage is a policy that is employed across most transport modes to reduce emissions. However, this is not a policy approach that is common for the aviation sector.  Ireland’s tax policy in this area has been formulated within the parameters of international agreements and EU law, along with national cross-cutting policy considerations. Article 24 of the 1944 Chicago Convention on International Civil Aviation prohibits taxing fuel arriving to an airport on a plane. This prohibition does not extend to fuel taken on board while grounded. However, EU Member States’ flexibility to tax such fuel is restricted under the rules set out in Council Directive 2003/96/EC, commonly referred to as the Energy Taxation Directive (ETD). The ETD obliges EU Member States to exempt jet fuel and aviation gasoline from taxation for intra-EU, and extra-EU commercial flights, except where a bilateral agreement on taxing jet fuel is in place. No bilateral agreements are currently in place and all Member States apply the ETD mandated exemption to jet fuel used for commercial aviation. In Ireland’s case this means that jet fuel used for commercial aviation is fully exempted from Mineral Oil Tax (MOT). Under the ETD Member States have more flexibility regarding taxation of aviation gasoline, which is much less commonly used than jet fuel.  Under MOT law aviation gasoline is currently partially exempted, with an effective MOT rate of €456.51 per 1,000 litres applicable to such fuel used for commercial air navigation.

In line with the current ETD all fuel used for non-commercial aviation is subject to MOT.  This means that standard MOT rates apply to jet fuel and aviation gasoline used in an aircraft by its owner, or the natural or legal person who enjoys the use either through hire or through any other means, for other than commercial purposes and, in particular, other than for the carriage of passengers or goods, or for the supply of services for consideration, or for the purposes of public authorities. Current MOT rates, including those that apply to jet fuel and aviation gasoline used for non-commercial aviation, are published on the Revenue website at www.revenue.ie/en/tax-professionals/tdm/excise/excise-duty-rates/energy-excise-duty-rates.pdf.

The EU’s ‘Fit for 55’ package, which was announced in July 2021, proposes to revise and update EU legislation and to put in place new initiatives with the aim of ensuring that EU policies are in line with climate goals. Under the package, significant changes to the ETD are being proposed and these are the subject of ongoing discussions at European Council meetings with Member States. The ETD proposals include the introduction of mandatory taxation on aviation fuels used for commercial purposes. It is important to note that the ETD proposals have not yet been agreed by Member States. Both the scope of mandatory taxation and the minimum rates are still under consideration, along with potential timeframes for implementation. Ireland is actively engaged with ongoing negotiations.

Tax Data

Ceisteanna (48)

Pearse Doherty

Ceist:

48. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised on a first- and full-year basis of ending the non-domicile regime on 1 April 2025; and if he will make a statement on the matter. [45332/24]

Amharc ar fhreagra

Freagraí scríofa

I assume that the Deputy is referring to the remittance basis of assessment that applies to individuals who are resident or ordinarily resident, but not domiciled in the State. 

Under the remittance basis, non-domiciled individuals pay tax on:

(1) Income and gains arising in Ireland,

(2) Foreign income which they “remit” or bring into the State, and

(3) Foreign gains where they remit into the State the proceeds from the sale which gave rise to the gain.

An individual who is subject to the remittance basis on foreign income or gain is required, under self-assessment provisions, to report the amount of the foreign income or gains which are remitted to the State in a tax return for the year in which the remittance occurs. It should be noted that the remittance basis only applies where such an individual has foreign income or gains for the year.

I am informed by the Revenue Commissioners that, for Irish tax purposes, an individual who is not domiciled in the State must state so when completing an Irish tax return. Such individuals are not required to report whether he or she has availed of the remittance basis when completing a return. On this basis, it is not possible to provide details of the revenue which would be raised, on a first- and full-year basis, if the remittance basis for non-domiciled individuals was ended on 1 April 2025.

Fiscal Data

Ceisteanna (49)

Cathal Crowe

Ceist:

49. Deputy Cathal Crowe asked the Minister for Finance the estimated full-year cost of the income volatility measure to support the farming sector outlined in Budget 2025; and if he will make a statement on the matter. [45379/24]

Amharc ar fhreagra

Freagraí scríofa

In Budget 2025, I indicated that an income volatility measure to support the farming sector would require detailed consideration of complex issues of policy around how this would operate in the context of financial regulation, governance and legal structures. Therefore, the parameters of any such scheme are yet to be fully considered. Accordingly, there is not a basis upon which to estimate a cost.

However, the Deputy may be interested to note that the tax code already provides for incoming averaging which may assist farmers with income volatility. Further details can be located at the following link - www.revenue.ie/en/self-assessment-and-self-employment/farm/farming/income-averaging.aspx#:~:text=Income%20averaging%20allows%20farmers%20to,a%20minimum%20of%20five%20years .

Capital Expenditure Programme

Ceisteanna (50)

Fergus O'Dowd

Ceist:

50. Deputy Fergus O'Dowd asked the Minister for Finance to outline all capital investments, if any made by his Department in the constituency of Louth and east Meath since 2020; and if he will make a statement on the matter. [45399/24]

Amharc ar fhreagra

Freagraí scríofa

I wish to inform the Deputy that the Department of Finance has made no capital investment in East Meath since 2020. The Department of Finance is a policy oriented Department and while it contributes to Government plans it is unlikely to be involved in the delivery of capital investments in specific constituencies.

Tax Credits

Ceisteanna (51)

Brendan Smith

Ceist:

51. Deputy Brendan Smith asked the Minister for Finance if he will review the unfair decision to exclude parents of students studying outside this jurisdiction from the rental tax credit as this and other measures were introduced to ease the cost-of-living pressures; and if he will make a statement on the matter. [45448/24]

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 the State.  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.

Freedom of Information

Ceisteanna (52)

Catherine Murphy

Ceist:

52. Deputy Catherine Murphy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform further to Parliamentary Question No. 219 of 18 September 2024, if he will provide a further update on the same query; and the rationale in respect of the delay in the OPW responding in full to Parliamentary Questions and freedom of information requests. [45343/24]

Amharc ar fhreagra

Freagraí scríofa

The OPW will respond directly to the Deputy on this matter and regrets the delay in replying. The OPW has responded to a very large number of FOI requests recently and will respond as soon as possible to those FOI requests which remain outstanding.

Capital Expenditure Programme

Ceisteanna (53)

Fergus O'Dowd

Ceist:

53. Deputy Fergus O'Dowd asked the Minister for Public Expenditure, National Development Plan Delivery and Reform to outline all capital investments, if any made by his Department in the constituency of Louth East Meath since 2020; and if he will make a statement on the matter. [45405/24]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Public Expenditure, NDP Delivery and Reform I am responsible for setting the overall capital allocations across Departments and for monitoring monthly expenditure at Departmental level. The responsibility for the management and delivery of individual investment projects or sectoral policy strategies, within the allocations agreed under the National Development Plan (NDP), rests with the individual sponsoring Department in each case. Each Minister is responsible for deciding on the priority programmes and projects that will be delivered under their remit within the NDP and for setting out the timelines for delivery. Expenditure is therefore allocated and monitored on a Departmental basis and not a geographical basis.

The Government committed €165 billion towards capital investment through the National Development Plan (NDP) 2021-30 published in 2021.  An additional €2.25 billion of windfall corporate tax receipts has also been allocated from 2024 to 2026, to provide funding for critical infrastructure projects that are at an advanced stage, as well as to the existing Climate Action Fund. This builds on the existing funding already available under the NDP out to 2026 and it will mean more schools, housing, transport and healthcare projects can be progressed and delivered for our people across all regions.

In Budget 2025, almost €15 billion is being made available from the Exchequer for investment in public capital projects.  This level of expenditure will be pivotal in consolidating the progress already made, supporting balanced regional development and, most importantly, delivering the necessary infrastructure to support our future climate change obligations as well as our social and economic requirements. 

In addition, the recent disposal of part of the State’s shareholding in AIB provides an opportunity to allocate additional funding of €3 billion towards capital spending over the coming years. This will help build on progress already made, eliminating key infrastructural bottlenecks more rapidly, and lead to further improvements in living standards and competitiveness.

The Government is detailing the delivery of the NDP at regular intervals to inform the public on the implementation of Project Ireland 2040. This is achieved through regular updates of the Project Ireland 2040 capital investment tracker and map as well as the publication of annual reports and regional reports highlighting Project Ireland 2040 achievements.  These reports give a detailed overview of the public investments which have been made throughout the country, including in Louth and the Meath East constituency.

The capital investment tracker provides a composite update on the progress of all major investments with an estimated cost of greater than €20 million.  Accompanying the tracker, the myProjectIreland interactive map details projects across the country and provides details on specific projects by county, and contains smaller investments such as schools and social housing projects.  Search facilities also allow citizens to view projects in their regional area, by city, by county or by eircode.  It should be noted that projects and programmes listed on the capital tracker that span counties and Regional Assembly areas are recorded under a heading of “National”. Therefore, searching for projects by county or Regional Assembly area may not give a full picture of all the projects being developed in a particular region and the  projects listed under the National heading should also be taken into account e.g. the National Broadband Plan rollout.

Some examples of projects planned or delivered under the NDP in the Louth and Meath East area since 2020 include:

• O'Carolan College, Nobber, Co Meath  - a 575 pupil post primary school plus SEN provision;

• Coláiste na Mí, Navan, Co. Meath - an extension to accommodate 650 pupils and a new PE Hall;

• St Mary's Special School, Navan, Co. Meath - a new 12 classroom school on campus with Coláiste na Mí;

• Our Lady of Lourdes Hospital, Drogheda, Co. Louth (Phases 2-4);

• Social Housing: Mount Avenue, Dundalk, Co. Louth;

• Social Housing: Boice Court, Drogheda, Co. Louth;

• Social Housing: Ballymakenny West, Drogheda, Co. Louth;

• The Drogheda and Dundalk water supply scheme

• Ardee by-pass, Co. Louth.

The Project Ireland 2040 annual reports, Regional Reports, capital investment tracker and myProjectIreland interactive map are all available on gov.ie/2040

Earcaíocht san Earnáil Phoiblí

Ceisteanna (54)

Aengus Ó Snodaigh

Ceist:

54. D'fhiafraigh Deputy Aengus Ó Snodaigh den Aire Caiteachais Phoiblí, Seachadta ar an bPlean Forbartha Náisiúnta, agus Athchóirithe an bhfuil sé beartaithe go mbeidh comórtais faoi leith do Príomhoifigigh Chúnta agus róil shinsearacha eile mar sin sa státseirbhís a mbeidh líofacht sa Ghaeilge riachtanach ina leith, mar atá comórtais oscailte cheana féin do róil níos sóisearaí ar nós Oifigeach Feidhmiúcháin, agus an ndéanfaidh sé ráiteas ina thaobh i gcomhthéacs an sprioc earcaíochta 20%. [45462/24]

Amharc ar fhreagra

Freagraí scríofa

Tá poistphoiblí (an tSCP) lántiomanta na dualgais atá acu faoi Acht na dTeangacha Oifigiúla agus na spriocanna earcaíochta atá ann a bhaint amach. Faoi na spriocanna sin, tá ceangal orainn a chinntiú go mbeidh 20 faoin gcéad, ar a laghad, de na hearcaithe go léir sa tseirbhís phoiblí ina gcainteoirí líofa Gaeilge faoi 2030.

Ina thaobh seo, d’fhógair poistphoiblí roinnt comórtas faoi leith le 12 mhí anuas chun daoine a bhfuil líofacht sa Ghaeilge acu a earcú i ngráid ghinearálta na Státseirbhíse, lena n-áirítear dhá cheann d’Oifigigh Chléireachais (Deireadh Fómhair 2023 agus Meitheamh 2024), dhá cheann d’Oifigigh Feidhmiúcháin (Samhain 2023 agus Deireadh Fómhair 2024), agus ceann amháin le d’Ardoifigigh Feidhmiúcháin (Samhain 2023).

Níl pleananna ann faoi láthair comórtais faoi leith a reáchtáil chun daoine a bhfuil líofacht sa Ghaeilge acu a earcú mar Phríomhoifigigh Chúnta nó sna Gráid Ghinearálta shinsearacha eile sa Státseirbhís. D’fhógair poistphoiblí comórtas le déanaí do Phríomhoifigigh Chúnta (Gnáthscála) sa Státseirbhís, agus laistigh den chomórtas seo, bhí an rogha ag na hiarrthóirí iarratas a dhéanamh ar an Sruth ar leith don Ghaeilge, do phoist a thagann chun cinn le linn thréimhse an chomórtais, agus ina bhfuil scileanna Gaeilge riachtanach. Tá sé beartaithe go líonfar folúntais a thiocfaidh chun cinn, sa chás go bhfuil foireann ag teastáil sna poist sin chun réimse iomlán seirbhísí a chur ar fáil i nGaeilge, rud a bhraithfidh ar an éileamh a bheidh ann ó na cliaint. Sa chás gur thug iarrthóir le fios go bhfuil spéis acu sa sruth ar leith don Ghaeilge, agus má éiríonn leo i ngach céim eile den phróiseas roghnúcháin, beidh orthu dul faoi mheasúnú sa bhreis i nGaeilge, sula measfar do phost dá leithéid iad.

Tá poistphoiblí i dteagmháil le ranna faoi láthair chun líon beag post a líonadh ag leibhéal an Phríomhoifigigh Chúnta tríd an gcomórtas ó 2022 do Phríomhoifigigh Chúnta (Gnáthscála), sa chás gur roghnaigh an t-iarrthóir dul isteach sa Sruth ar leith don Ghaeilge do phoist ina bhfuil scileanna Gaeilge ag teastáil.

Déanann poistphoiblí athbhreithniú go leanúnach ar an riachtanas atá ann comórtais ar leith a reáchtáil chun daoine a bhfuil líofacht sa Ghaeilge acu a earcú do róil ar leith agus do ghráid ar leith, rud a bhraitheann ar éilimh na gcliant ar fud na Státseirbhíse agus na seirbhíse poiblí.

Business Supports

Ceisteanna (55)

Marian Harkin

Ceist:

55. Deputy Marian Harkin asked the Minister for Enterprise, Trade and Employment if the second increased cost of business application by a business (details supplied) will be reviewed in order to avail of the Power Up grant. [45311/24]

Amharc ar fhreagra

Freagraí scríofa

The ICOB registration process was a self-declaration process whereby a business supplied information in order to register for the ICOB scheme. The second ICOB grant was for businesses in the retail, hospitality and beauty sectors.

In order to be eligible for the Power Up grant, a business in the hospitality, retail and beauty sectors must have received the second ICOB grant. 

If a business did not receive a second ICOB grant payment then they are not eligible to receive the power up grant. 

The ICOB scheme is now closed and it is not possible to reopen that scheme to reclassify a business.

Trade Relations

Ceisteanna (56)

Chris Andrews

Ceist:

56. Deputy Chris Andrews asked the Minister for Enterprise, Trade and Employment the actions the Government will be taking in relation to trade with the Kingdom of Morocco in light of the ruling of the Court of Justice of the European Union in Case C-399/22; and if he will make a statement on the matter. [45334/24]

Amharc ar fhreagra

Freagraí scríofa

As the Deputy will be aware, trade policy is a competence of the European Commission under Article 207 of the Treaty on the Functioning of the European Union, and referred to as the Common Commercial Policy.

The EU and Morocco established a Free Trade Area as part of the EU-Morocco Association Agreement, signed in 1996, which entered into force on 1 March 2000. The EU and Morocco also signed an Agreement on additional liberalisation of trade in agricultural products, processed agricultural products, and fish and fisheries products, which entered into force in October 2012.

Both parties agreed upon a protocol establishing a Dispute Settlement Mechanism, which entered into force in 2012. Negotiations for a Deep and Comprehensive Free Trade Area (DCFTA) started in 2013. The last negotiating round was held in April 2014.

The EU-Morocco Sustainable Fisheries Partnership Agreement (FPA), concluded in March 2019, allocates fishing opportunities for the EU in exchange for an overall financial contribution of €208 million. A substantial part of this contribution is used to promote the sustainable development of the fisheries economy in Morocco and the Western Sahara.

In 2021, under the EU Trade Policy Review, the EU has offered to discuss modernising trade and investment relations with Morocco, to better adapt them to today’s challenges, notably in respect of value chains and the greening and digitalisation of respective economies.

In the judgments of the Court of Justice of the European Union in Joined Cases C-778/21 P and C-798/21 P and in Joined Cases C-779/21 P and C-799/21 P, delivered on 4 October, the question of the territorial applicability of certain EU-Morocco agreements was considered by the Court. In its judgment, the Court upheld the annulment of the EU’s approval of agriculture and fisheries agreements with the Kingdom of Morocco. The basis for the Court’s decision was that the implementation of an international agreement between the European Union and Morocco in the territory of Western Sahara, as provided for by the agreements at issue, must receive the consent of the people of Western Sahara; however, the Court determined that such consent has not been given in this instance. In the Court’s judgment in case C-399/22, also delivered on 4 October, the Court took a restrictive approach to interpreting the scope for unilateral Member State restrictions on trade, indicating that permissible exceptions to the EU’s Common Commercial Policy are limited. Ireland will, together with our EU partners, give careful consideration to the Court’s rulings.

Ireland’s long-held position is that Western Sahara is a non-self-governing territory. We support the United Nations Security Council Resolutions, which support the right to self-determination of the people of Western Sahara.

Work Permits

Ceisteanna (57)

Michael Healy-Rae

Ceist:

57. Deputy Michael Healy-Rae asked the Minister for Enterprise, Trade and Employment for an update on the work permit application of a person (details supplied); and if he will make a statement on the matter. [45340/24]

Amharc ar fhreagra

Freagraí scríofa

The Employment Permits Section of my Department informs me that they have checked the application concerned and that an application for the renewal of a general employment permit in respect of the person concerned in the details supplied was received on the 19th of August 2024 and was placed in the processing queue on the 20th of August 2024. As the renewal application concerned was received prior to the expiry date of the current employment permit held, the person concerned can remain in their employment while waiting for their renewal application to be processed.

All applications for employment permits are dealt with in date order. As of Tuesday the 5th of November 2024, the Employment Permits Section are processing renewal applications in respect of standard employers that were received on the 26th of July 2024.

The Employment Permits processing times are updated on a weekly basis at the following link: www.enterprise.gov.ie/en/What-We-Do/Workplace-and-Skills/Employment-Permits/Current-Application-Processing-Dates/ .

There is also an Online Status Update Enquiry - where details on a particular application can be found on the following link: www.enterprise.gov.ie/en/What-We-Do/Workplace-and-Skills/Employment-Permits/Employment-Permit-Status-Form/ .

It should also be noted that there is a dedicated mailbox available to answer TD queries in respect of Employment Permit applications - tdepqueries@enterprise.gov.ie

Work Permits

Ceisteanna (58)

Michael Healy-Rae

Ceist:

58. Deputy Michael Healy-Rae asked the Minister for Enterprise, Trade and Employment for an update on the work permit application of a person (details supplied); and if he will make a statement on the matter. [45341/24]

Amharc ar fhreagra

Freagraí scríofa

The Employment Permits Section of my Department informs me that they have checked the application concerned and that an application for the renewal of a general employment permit in respect of the person concerned in the details supplied was received on the 2nd of September 2024 and was placed in the processing queue on the 3rd of September 2024. As the renewal application concerned was received prior to the expiry date of the current employment permit held the person concerned can remain in their employment while waiting for their renewal application to be processed.

All applications for employment permits are dealt with in date order. As of Friday the 1st of November 2024, the Employment Permits Section are processing renewal applications in respect of standard employers that were received on the 25th of July 2024.

The Employment Permits processing times are updated on a weekly basis at the following link: www.enterprise.gov.ie/en/What-We-Do/Workplace-and-Skills/Employment-Permits/Current-Application-Processing-Dates/ .

There is also an Online Status Update Enquiry - where details on a particular application can be found on the following link: www.enterprise.gov.ie/en/What-We-Do/Workplace-and-Skills/Employment-Permits/Employment-Permit-Status-Form/ . 

It should also be noted that there is a dedicated mailbox available to answer TD queries in respect of Employment Permit applications on tdepqueries@enterprise.gov.ie.

Capital Expenditure Programme

Ceisteanna (59, 60)

Fergus O'Dowd

Ceist:

59. Deputy Fergus O'Dowd asked the Minister for Enterprise, Trade and Employment to outline all capital investments made by the IDA, if any, in the constituency of Louth and east Meath since 2020; and if he will make a statement on the matter. [45397/24]

Amharc ar fhreagra

Fergus O'Dowd

Ceist:

60. Deputy Fergus O'Dowd asked the Minister for Enterprise, Trade and Employment to outline all the funding provided by location in the constituency of Louth and east Meath for job creation and separately other financial supports to existing companies in Louth and east Meath, including land acquisition and advance factories by the IDA and by Enterprise Ireland, respectively since 2020; and if he will make a statement on the matter. [45411/24]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 59 and 60 together.

Regional development is a key element of Government's enterprise policy, as set out in the White Paper on Enterprise, and is a key focus of the work of my Department and our agencies. In this regard, the availability of property and infrastructure solutions can be a key factor in investment decisions and a robust property and infrastructure ecosystem can be a major differentiator in winning foreign direct investment (FDI) projects.

IDA’s Property strategy aims to address regional market failure through investment in enterprise-focused property solutions in support of winning investments. This Property strategy includes delivery of the Regional Property Programme, land acquisition and investment in enabling infrastructure to ensure the portfolio remains fit for purpose. The IDA also maintains a focus on land banks and utility intensive strategic sites to future proof the ability of their property portfolio to support the project pipeline.

In the current IDA Strategy - Driving Recovery and Sustainable Growth 2021–2024 - IDA is progressing the delivery of 19 Advanced Building Solutions in 15 regional locations. 8 of the 19 buildings are complete, including the Advance Office Building in Finnabair Business Park in Dundalk Co Louth, completed in late 2022 and now occupied. The development of IDA’s land bank in Drogheda forms part of IDA’s long term strategic plans to position Drogheda and the wider Mid-East region to compete for FDI investment. At present IDA is currently completing infrastructure remedial works at the site.

A planning application has also been lodged with the Local Authority (Louth County Council) for the Advanced Building Solution in Drogheda. However this has been appealed to An Bord Pleanála and IDA awaits this decision and, therefore, it is not possible to confirm when construction will commence in the absence of this planning decision. However, IDA will endeavour to commence the process for delivery once this has been received.

Table 1 shows the capitalised IDA expenditure (including Infrastructure, building and acquisition spending) in Co Louth from 2020-2023:

Table 1

Location

Year

Amount

Co Louth

2020

€ 6,022,958.97

Co Louth

2021

€ 6,080,946.39

Co Louth

2022

€ 3,794,490.89

Co Louth

2023

€ 894,550.66

*2024 capitalised expenditure is not yet processed

There was no Capital expenditure by IDA Ireland in Co Meath for 2020-2023.

IDA Grants to to companies are set out in Table 2 below. Grants paid in a particular year are not necessarily linked to either the investments won or the jobs created in that 12-month period. Grants are generally drawn down over the lifetime of a project which is normally over a period of three to five years. Some investments which result in job creation may not be grant aided and some well-established firms may no longer be receiving grant payments.

Table 2

IDA Grant payments

Payment 2020

Payment 2021

Payment 2022

Payment 2023

Co Louth

€2,022,330

€397,633

€1,668,686

€1,711,153

Co Meath

€107,719

€140,496

€417,571

€720,898

For Enterprise Ireland, grants to companies are set out in Table 3 below. There have been payments of €45.4 million made to the counties of Louth and Meath by Enterprise Ireland in the years 2020, 2021, 2022 and 2023. There was €2.5 million paid towards infrastructural investments in County Louth in the years from 2020 to 2023, and there was €7.7 million paid towards infrastructural investments in County Meath in the years from 2020 to 2023 by Enterprise Ireland.

In terms of non-infrastructural payments, there was €20.7 million paid towards undertakings in County Louth from 2020 to 2023 whilst there was €14.6 million paid towards undertakings in County Meath between 2020 and 2023.

Table 3

Enterprise Ireland Grant Payments

Payment 2020

Payment 2021

Payment 2022

Payment 2023

Louth Infrastructural Payments

€183,708

€873,299

€995,876

€486,124

Meath Infrastructural Payments

€11,903

€4,150,414

€2,610,294

€883,284

Louth non-Infrastructural Payments

€6,713,428

€8,525,893

€2,552,605

€2,875,699

Meath non-Infrastructural Payments

€4,078,835

€5,012,502

€3,259,952

€2,205,370

Question No. 60 answered with Question No. 59.

Business Supports

Ceisteanna (61)

David Stanton

Ceist:

61. Deputy David Stanton asked the Minister for Enterprise, Trade and Employment the reason businesses that pay their commercial rates through their landlords are not eligible to apply for the Power Up grant; if he is considering any changes to the scheme’s qualifying criteria in this regard; and if he will make a statement on the matter. [45441/24]

Amharc ar fhreagra

Freagraí scríofa

The criteria for the Power Up Grant are aligned with the Increased Cost of Business Scheme. Businesses that are tenants and received the second payment under the Increased Cost of Business Scheme can register as long as they are ratepayers.

It has been brought to my attention that some businesses have entered into arrangements with their landlords whereby the landlord pays the rates for their tenants. The legal position under section 4 of the Local Government Rates and Other Matters Act 2019 as well as the amendments introduced through the Historic and Archaeological Heritage and Miscellaneous Provisions Act 2023 is that tenants whose rent incorporates their rates obligation, which is remitted by the landlord, cannot be deemed to be ratepayers.

The Deputy will appreciate that it would be inappropriate and possibly counterproductive for me to attempt to interfere with existing commercial arrangements between small businesses and their landlords in the context of any business grant scheme.

The priority has been to ensure that as many businesses as possible in the hospitality and retail sectors who are facing great difficulties due to the increased costs associated with running a business receive the money as quickly as possible.

School Funding

Ceisteanna (62)

Eoin Ó Broin

Ceist:

62. Deputy Eoin Ó Broin asked the Minister for Education if she or her officials have engaged with a school (details supplied) on the issue of future funding following the unilateral withdrawal of funding from the school by the patron body the Central Remedial Clinic; her views on the impact of this funding withdrawal on the financial viability of the school; and if she will make a statement on the matter. [45321/24]

Amharc ar fhreagra

Freagraí scríofa

The Department along with the Government is committed to supporting the provision of appropriate education to children with disabilities. Budget 2025 provides for a record level of investment in special education with €2.9 billion of my Department’s overall budget allocated for special education. This represents 6% or a €159 million increase on the 2024 provision. 

School funding is provided by way of capitation which is intended to contribute to the day-to-day running costs of schools and is used to meet the cost of items such as heating, lighting, cleaning, insurance and general upkeep in schools.  The current standard rate of capitation grant is €200 per pupil in primary schools. However, enhanced capitation rates are payable in respect of pupils attending special schools and special classes attached to mainstream schools. These enhanced rates are to assist with the extra costs associated with running classrooms with a small number of pupils receiving specialist provision. Enhanced rates of capitation for special educational needs are inclusive of the mainstream rate of €200, are based on the pupil’s additional needs, and vary from €512 to €986 per pupil. Scoil Mochua received a total of €67,519 in capitation funding for the 2023/2024 school year. A mainstream school with similar enrolments would receive €13,773. 

In addition to these grants, €45 million in cost-of-living supports will issue in 2024, to support all recognised primary and post-primary schools in the free education scheme. This additional funding announced in Budget 2025 is designed to assist schools with increased day-to-day running costs such as heating and electricity. Special rates for electricity and heating have been negotiated for schools. There is support available in relation to accessing a group insurance scheme for special schools by liaising with the relevant management body, the National Association of Boards of Management in Special Education.

As part of the capitation package in Budget 2025 over €30 million was secured as a permanent increase in capitation funding to assist schools now and longer term with increased day-to-day running costs. This represents an increase of approximately 12% on current standard rates and enhanced rates. This increase is on top of the approximately 9.2% increase from last year’s budget.

School staff such as teachers and special needs assistants are paid directly by the Department of Education, and ancillary staff are paid either directly by the Department or through a specific grant paid to school. The Department funds 11 teaching posts and 36.5 SNA posts in the school. For this school year 2024/2025 the school was allocated a new Administrative Deputy Principal and an additional 9 post-primary teaching hours per week. The school also have an additional 15 part-time specialist teaching hours.

The Assistive Technology Scheme is provided by the department to supplement the overall approach to providing funding to schools for digital technology and equipment to support children with more complex learning needs who, in order to access the school curriculum, require essential specialist equipment. In total €41,150 has been provided to the school for assistive technology over the previous three-year period.

A school can also apply for specialised furniture or equipment for pupils with special educational needs who are enrolled in the school. This includes furniture for a particular child's postural and toileting needs which assists the students in managing their day to day needs and facilitates their access to the curriculum. 

A major building project that will provide a new school building for Scoil Mochua is currently being advanced. The project has been devolved for delivery to the Central Remedial Clinic. The project is currently at detailed design stage, of the architectural planning design process.

Scoil Mochua will continue to receive enhanced levels of support from the Department in line with other special schools providing for the equivalent level of special educational needs.

The Department remains available to work with the school and school patron on any issues they have in relation to funding needs.

School Staff

Ceisteanna (63)

Eoin Ó Broin

Ceist:

63. Deputy Eoin Ó Broin asked the Minister for Education if, in light of current staffing shortages in schools, particularly in the greater Dublin area, she has any plans to support the upskilling of long-term SNAs to allow them take up teaching posts without losing any income arising from transferring from long-term SNA contracts to entry-level teacher contracts. [45322/24]

Amharc ar fhreagra

Freagraí scríofa

In accordance with Department Circulars 0044/2019 and 0031/2011, schools are required to employ appropriately qualified and registered teachers and ensure that unemployed teachers should be offered employment in preference to those who have retired. 

The Department recognises the essential role of the SNA in enabling students with significant cares needs attend school. SNAs make a very valuable contribution to our school communities through the provision of adult support to enable students with significant care needs attend school. They support students with significant care needs to access education to enable them to achieve their best outcomes and reach their full potential. 

A dedicated unit, the SNA Workforce Development Unit (SNAWDU) has commenced work on the first SNA Workforce Development Plan (the plan) which will introduce policy developments under the following five broad headings which will bring clarity and direction to the SNA service:

• Pillar 1 – Review and development of the SNA role

• Pillar 2 – Establish a quality assurance framework

• Pillar 3 – Establish a SNA learning & development programme

• Pillar 4 – Support SNA recruitment, retention & diversity

• Pillar 5 – Devise a communications strategy.

The plan is being developed in consultation and collaboration with stakeholders including the SNAs, the school management bodies, the unions, schools, parents, and children, with working groups established under each of the above pillars. Issues such as the role of the SNA along with learning and development for SNAs are being considered by the relevant working groups.  The scheduled delivery date for the Plan is September 2025. Updates on progress of the Plan will be made available on the SNA Information Hub.

The criteria for the award of incremental credit are set out in the Department’s Circulars 10/2001 for Primary teachers, 29/2007 and 29/2010 for Post-Primary teachers.  The criteria for the award of incremental credit to recognised teachers was agreed under the auspices of the Teachers Conciliation Council (TCC).

 The circulars provide for the award of incremental credit in respect of teaching service and relevant non-teaching service where the teachers satisfy the criteria set out in these circulars.  The criteria includes that the relevant non-teaching experience so gained must be demonstrated by the teacher, to the satisfaction of the school authority (including Education and Training Boards as appropriate) and of the Department, to be directly relevant to the requirements of the post to which the teacher has been appointed.

A teacher may apply to have prior service as an SNA recognised for incremental credit purposes but an award of incremental credit cannot be made where the eligibility criteria is not satisfied.

School Funding

Ceisteanna (64)

Ged Nash

Ceist:

64. Deputy Ged Nash asked the Minister for Education to list all of the grants and financial support schemes available to the primary school sector for works to enhance and improve the physical conditions of such schools and to assist in the development, for example, of play and sports facilities; and if she will make a statement on the matter. [45324/24]

Amharc ar fhreagra

Freagraí scríofa

Since 2020, my department has invested over €5 billion in our schools throughout the country, involving the completion of over 950 school building projects and with construction currently underway at approximately 350 other projects, which includes 37 new school buildings. These 350 projects currently at construction involve a total State investment of over €1.5bn.  

The department announced earlier this year that close to 90 projects, including 28 new school buildings, would be authorised to proceed from tender stage to construction over the course of 2024 and early 2025. In total, around €800 million will be invested in these projects under the department’s Large Scale Capital Programme and Additional Accommodation Scheme for essential classroom accommodation. 

Between projects currently under construction and projects moving to construction in this latest phase, investments by the Department of Education are adding over 550,000 square metres of new and modernised capacity to our school estate.  

This is a record level of investment in school buildings. It will expand the number of school places, significantly increase provision for special education and upgrade and modernise our school infrastructure. The impact of this will be felt in communities, right around the country. 

The key drivers of capital investment in the schools sector include: 

• demographic growth, particularly at post primary level 

• increased demand for special educational needs provision 

• alignment of school place provision with new housing development  

• climate action objectives including deep energy retrofit. 

The Minor Works Grant is one important element of this record level of capital investment in school infrastructure with significant funding provided to schools through the Minor Works Grant.  Since 2020, €280m has issued to schools in Minor Works funding. 

The Minor Works Grant for the school year 2024/2025 issued in April 2024.  The lead-in period ahead of the new school year, give schools sufficient time to make plans and set priorities for use of the funding. 

Given that each school setting is different, individual schools are best placed to decide how best to use this funding to address their particular needs. 

Other funding pathways for such works as referenced by the Deputy are via either the Emergency Works Scheme (EWS) or the Summer Works Scheme (SWS) which is  multi annual in nature.

School Transport

Ceisteanna (65)

Michael Ring

Ceist:

65. Deputy Michael Ring asked the Minister for Education when a school transport service will be provided to an area (details supplied); and if she will make a statement on the matter. [45342/24]

Amharc ar fhreagra

Freagraí scríofa

The School Transport Scheme is a significant operation managed by Bus Éireann on behalf of the Department of Education.  In the 2023/24 school year over 163,800 children, including over 136,000 pupils travelling on primary and post primary services, 20,200 pupils with special educational needs, and 7,400 pupils who have arrived to Ireland from Ukraine were transported on a daily basis to primary and post-primary schools throughout the country.

The total cost of the scheme in 2023 was €382.02m.

Over 140,000 mainstream tickets have issued for the 2024/2025 school year, which is already 3% more than the total tickets issued for the full 2023/2024 school year.

The purpose of my Department's School Transport Scheme is, having regard to available resources, to support the transport to and from school of children who reside remote from their nearest school.

Bus Éireann who operate the school transport section on behalf of the Department of Section have advised that the pupil of whom the Deputy refers is not eligible for transport as they are attending their third nearest Post Primary Centre.

Under the terms of the School Transport Schemes, children are eligible for transport at primary level where they reside not less than 3.2 km from and are attending their nearest national school. At post primary level, they are eligible where they reside not less than 4.8 km from and are attending their nearest post primary school/education centre.  Distance is determined by the Department/Bus Éireann and rules have regard to ethos and language.

Children who are eligible for school transport and who complete the application process on time (apply on time and pay on time) are accommodated on school transport services where such services are in operation and where there is capacity to do so.

Children who are not eligible but who apply for school transport are considered for spare seats that may exist after eligible children have been facilitated; such seats are referred to as concessionary seats.

Because of the nature of concessionary transport for non-eligible children and the priority of providing places for eligible children, there may be an excess of demand over supply for concessionary places.  In these cases Bus Éireann will allocate tickets for spare seats using an agreed selection process.

Temporary Alleviation Measures (TAMS) at post primary level are continued for the current school year. Under these measures, transport will be provided where there is a route in operation and where capacity exists for concessionary post primary pupils who are eligible for transport to their nearest school, are attending their second nearest school and who applied and paid on time.

Bus Éireann have advised that there are currently no school transport services operating from the areas to the school referred to by the Deputy under the school transport scheme. The pupils residing in these areas are considered concessionary to the school.

Bus Éireann further advise that depending on where the pupils reside in the areas, the nearest pick-up point is 5.1 km to 10 km away and at present there does not warrant the extension of an existing service or establishment of a new service.

School Transport

Ceisteanna (66)

Marian Harkin

Ceist:

66. Deputy Marian Harkin asked the Minister for Education if her Department will provide school transport for a number of students to attend a school (details supplied). [45360/24]

Amharc ar fhreagra

Freagraí scríofa

The School Transport Scheme is a significant operation managed by Bus Éireann on behalf of the Department of Education.  In the 2023/24 school year over 163,800 children, including over 136,000 pupils travelling on primary and post primary services, 20,200 pupils with special educational needs, and 7,400 pupils who have arrived to Ireland from Ukraine were transported on a daily basis to primary and post-primary schools throughout the country.

The total cost of the scheme in 2023 was €382.02m.

Over 140,000 mainstream tickets have issued for the 2024/2025 school year, which is already 3% more than the total tickets issued for the full 2023/2024 school year.

The purpose of my Department's School Transport Scheme is, having regard to available resources, to support the transport to and from school of children who reside remote from their nearest school.

Bus Éireann who operate the school transport section on behalf of the Department of Section have advised that the pupil of whom the Deputy refers is not eligible for transport as they are attending their third nearest Post Primary Centre.

Under the terms of the School Transport Schemes, children are eligible for transport at primary level where they reside not less than 3.2 km from and are attending their nearest national school. At post primary level, they are eligible where they reside not less than 4.8 km from and are attending their nearest post primary school/education centre.  Distance is determined by the Department/Bus Éireann and rules have regard to ethos and language.

Children who are eligible for school transport and who complete the application process on time (apply on time and pay on time) are accommodated on school transport services where such services are in operation and where there is capacity to do so.

Children who are not eligible but who apply for school transport are considered for spare seats that may exist after eligible children have been facilitated; such seats are referred to as concessionary seats.

Because of the nature of concessionary transport for non-eligible children and the priority of providing places for eligible children, there may be an excess of demand over supply for concessionary places.  In these cases Bus Éireann will allocate tickets for spare seats using an agreed selection process.

Temporary Alleviation Measures (TAMS) at post primary level are continued for the current school year. Under these measures, transport will be provided where there is a route in operation and where capacity exists for concessionary post primary pupils who are eligible for transport to their nearest school, are attending their second nearest school and who applied and paid on time.

Bus Éireann have advised that there are currently no school transport services operating from the areas to the school referred to by the Deputy under the school transport scheme. The pupils residing in these areas are considered concessionary to the school.

Depending on where the pupils reside in the areas, the nearest pick-up point is 5.1 km to 10 km away.

At present there does not warrant the extension of an existing service or establishment of a new service.

School Staff

Ceisteanna (67)

Joe McHugh

Ceist:

67. Deputy Joe McHugh asked the Minister for Education for an update on the salary and pensions for caretakers in school settings; and if she will make a statement on the matter. [45374/24]

Amharc ar fhreagra

Freagraí scríofa

Caretakers are valued members of our school communities who carry out work vital to the operations of our schools.

Under the February 2022 agreement the implementation of revised salary and annual leave entitlements for school secretaries is now fully operational, and lessons learned from that process are now playing a key role in the drafting and implementation of a similar deal to be offered to grant funded school caretakers. The Department committed, as part of the agreement, to ensuring that school caretakes will be afforded the opportunity to avail a similar package offered to school secretaries of revised salary and annual leave entitlements in the near future.

A survey was issued to schools for completion at the end of the 2023/24 school year. Work is continuing to analyse the data that has been gathered. This information will enable my officials to confirm their understanding of the current working patterns as well as terms and conditions of work for school caretakers. The Department are also actively in communication with Fórsa and DEPENDR on this important matter, matters discussed have contributed to a clearer understanding of the variety of terms and conditions of employment that exist for caretakers in our schools.

Once work has been completed in assessing the information obtained from this initial survey the Department will then be in a position to progress this claim further.

Roinn