Written Answers Nos. 217-236
217. Deputy Pádraig Mac Lochlainn asked the Minister for Transport the reason students from Donegal travelling to university in Northern Ireland are not allowed to avail of a discount under the TFI Leap card; and if he will work to resolve this matter. [47850/26]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The NTA has statutory responsibility for the development and implementation of public transport infrastructure, including development of the Leap Card.
Noting their responsibility in relation to this matter, I have forwarded your query to the NTA for their consideration and direct reply. Please notify my office if you have not received a reply within 10 working days.
218. Deputy Peter Roche asked the Tánaiste and Minister for Finance the number of persons currently awaiting an appeal assessment under the primary medical certificate scheme; the average waiting time from the date an appeal is lodged to the completion of an appeal assessment; and if he will make a statement on the matter. [46802/26]
Amharc ar fhreagra219. Deputy Peter Roche asked the Tánaiste and Minister for Finance the measures being taken to reduce delays in the appeals process for the primary medical certificate; the status of proposals to provide appeal assessments in regional locations outside of Dublin; the expected timeline for the implementation of such arrangements; and if he will make a statement on the matter. [46803/26]
Amharc ar fhreagra220. Deputy Peter Roche asked the Tánaiste and Minister for Finance if his Department has conducted an assessment on the additional hardship imposed on persons with significant physical disabilities who are required to travel considerable distances to Dublin for a primary medical certificate appeal assessment, often after lengthy waiting periods; the steps being taken to establish regional assessment locations; and if he will make a statement on the matter. [46804/26]
Amharc ar fhreagra221. Deputy Peter Roche asked the Tánaiste and Minister for Finance the number of primary medical certificate appeals received in each of the past five years; the current size of appeals awaiting assessment per county, in tabular form; and if he will make a statement on the matter. [46805/26]
Amharc ar fhreagra222. Deputy Peter Roche asked the Tánaiste and Minister for Finance if a review of the primary medical certificate appeals process is underway; the measures being considered to improve accessibility, reduce waiting times and ensure timely decisions for applicants; and if he will make a statement on the matter. [46806/26]
Amharc ar fhreagra223. Deputy Peter Roche asked the Tánaiste and Minister for Finance the number of persons currently awaiting an appeal assessment under the primary medical certificate scheme; the average waiting time from the date an appeal is lodged to the completion of an appeal assessment; and if he will make a statement on the matter. [46807/26]
Amharc ar fhreagra224. Deputy Peter Roche asked the Tánaiste and Minister for Finance the measures being taken to reduce delays in the appeals process for the primary medical certificate; the status of proposals to provide appeal assessments in regional locations outside of Dublin; the expected timeline for the implementation of such arrangements; and if he will make a statement on the matter. [46808/26]
Amharc ar fhreagra225. Deputy Peter Roche asked the Tánaiste and Minister for Finance if his Department has carried out an assessment on the additional hardship imposed on persons with significant physical disabilities who are required to travel considerable distances to Dublin for a primary medical certificate appeal assessment, often after lengthy waiting periods; the steps being taken to establish regional assessment locations; and if he will make a statement on the matter. [46809/26]
Amharc ar fhreagra226. Deputy Peter Roche asked the Tánaiste and Minister for Finance the number of primary medical certificate appeals received in each of the past five years; the current size of appeals awaiting assessment per county, in tabular form; and if he will make a statement on the matter. [46810/26]
Amharc ar fhreagra227. Deputy Peter Roche asked the Tánaiste and Minister for Finance whether a review of the primary medical certificate appeals process is underway; the measures being considered to improve accessibility, reduce waiting times and ensure timely decisions for applicants; and if he will make a statement on the matter. [46811/26]
Amharc ar fhreagraI propose to take Questions Nos. 218, 219, 220, 221, 222, 223, 224, 225, 226 and 227 together.
The Deputy should note at the outset that it is a legislative requirement that the Disabled Drivers Medical Board of Appeal (DDMBA) is independent in the exercise of its functions and it is a matter for the Board to determine all aspects of the management and delivery of the appeals process.
The DDMBA operates from the National Rehabilitation Hospital (NRH) in Dún Laoghaire, who provide facilities and secretarial services so that the Board can deliver the appeals process.
The Board does on occasion run regional clinics when appropriate facilities can be sourced on an ad-hoc basis and where there is sufficient demand for, and attendance at, such clinics. For instance, over the last 12 months clinics have been held in Cork and Galway. The location of alternative regional clinics for the DDMBA is kept under review by the Board.
The Board has informed me that, as of May 2026, there are 469 appellants on the waiting list. It should be noted that previous years has shown that a significant number of appellants do not proceed to an appeal hearing, for example due to declined or cancelled appointments. While data on the average waiting times is not currently available, the waiting list has been reduced since 2024, and the Board is working to address this as quickly as possible.
The tables below illustrate the number of appeals received by the DDMBA in each of the past five years and the current number of appellants awaiting an appeal hearing per county:
|
Year |
Number of New Appeals |
|
2022 |
377 |
|
2023 |
330 |
|
2024 |
343 |
|
2025 |
340 |
|
2026 to date |
241 |
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.
The Deputy should note that my Department and I share concerns that the Disabled Drivers and Disabled Passengers Scheme or DDS is no longer fit-for-purpose and believe it should be replaced with a needs-based, grant-led approach for necessary vehicle adaptations that could serve to improve the functional mobility of the individual.
Under the aegis of the Department of the Taoiseach, the sub-group convened to progress the National Disability Inclusion Strategy proposals for a needs-based, grant-aided, modern vehicle adaptation supports to replace the DDS, generated a report that was submitted to the Department of the Taoiseach. In considering this report, it has been proposed that a new grant-based scheme be developed and led by the Department of Transport.
The Department of Transport is beginning the development of this new scheme. The existing DDS remains with the Department of Finance and will continue to be reviewed in the context of new scheme developments by the Department of Transport.
As the Deputy will be aware, when this government took office, we committed to a step change in the delivery of supports and services for people with disability and their families.
Budget 2026 is the first step in delivering on this ambition, providing some €3.83 billion to specialist disability services next year, an unprecedented increase of €618 million, or almost 20%.
This funding will be vital in delivering the National Human Rights Strategy for Disabled People. The commitment to develop a new scheme by the Department of Transport, and in this context review the Disabled Drivers and Disabled Passengers Scheme, are strong commitments in this strategy.
228. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance whether revenue collected through the newly announced vacant site levy, which will be administered by the Revenue Commissioners, will go to local authorities or to the central fund. [46843/26]
Amharc ar fhreagraThe Derelict Property Tax (DPT), which I take the Deputy to be referring to, is intended to encourage the activation of derelict properties and sites. The planned introduction of this tax was announced in last year’s Budget. It will replace the Derelict Sites Levy and will be collected by the Revenue Commissioners.
I intend to legislate for DPT as part of Finance Bill 2026. This allows for the tax to be brought in quickly and without delay. It also provides an annual opportunity to amend the tax, if required, following its introduction. For these reasons, it is my view that the Finance Bill is the most appropriate vehicle to introduce DPT. As with the majority of taxes, the proceeds of the tax must accrue to the Central Fund.
The administration of DPT will require local authorities to identify derelict properties located in their respective areas.
Once the DPT is operational, I am confident that many owners of derelict properties will be incentivised to take action to bring these homes back into use and ultimately contribute to our housing stock. The behavioural effect of the tax will also contribute to regeneration and development, breathing new life into our villages, towns and cities.
229. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the number of homes that were built under section 33 of the Finance Act 2002; the level of oversight, assessment or enforcement of these conditions; and if he will make a statement on the matter. [46855/26]
Amharc ar fhreagra230. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the number of homes built under section 33 of the Finance Act 2002 that resulted in the creation of licenses to reside rather than tenancies; and if he will make a statement on the matter. [46856/26]
Amharc ar fhreagraI propose to take Questions Nos. 229 and 230 together.
As outlined in my response to PQ 45690/26 and 45692/26, Section 33 of the Finance Act 2002, introduced a scheme of capital allowances for expenditure incurred on the construction or refurbishment of residential units associated with a registered nursing home. The qualifying period for expenditure under the scheme was 25 March 2002 to 30 April 2010.
I regret that it was not possible to provide the information sought within the time available.
My officials are currently following up on this matter, and I will make arrangements to provide the information to the Deputy in line with the Standing Orders of Dáil Éireann.
231. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue that would be raised in 2027 by reversing the VAT rate cut for apartments introduced in Budget 2026. [46862/26]
Amharc ar fhreagraI am advised by Revenue that traders are not required to identify the VAT yield generated from the supply of specific goods and services on their VAT returns.
Therefore, it is not possible to provide an estimate of the cost of reducing the VAT on new apartments using taxpayer information alone.
However, using Revenue and third-party data sources, a tentative estimate of the full year cost of reducing VAT from 13.5% to 9% on new apartments is tentatively estimated at €236m in 2026. The yield from reversing this measure would be of a similar magnitude.
Revenue plans to publish revised estimates in Q3 2026, in line with the publication schedule for its Ready Reckoner. The Ready Reckoner is updated twice a year and enables calculation of the cost or yield arising from a range of potential changes to tax charges. It is available on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx.
232. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated number of individual premises and businesses that benefit from the VAT cut to hospitality; the average benefit per premises; and the average benefit per company. [46863/26]
Amharc ar fhreagraI am advised by Revenue that traders are not required to identify the VAT yield generated from the supply of specific goods or services on their periodic VAT returns. Where sectoral VAT yields are prepared, Revenue relies on CSO Personal Consumption Expenditure data and other published macro-economic statistical sources to produce estimates.
As such, Revenue does not hold data from which to provide an estimate of the average VAT benefit per premises or per company arising from the reduced 9% VAT rate on hospitality. While Revenue holds VAT registration data that can identify traders operating in hospitality sectors, the specific benefit attributable to the reduced rate cannot be reliably estimated from VAT returns data, as these returns do not distinguish between supplies at different VAT rates.
The reduction in the VAT rate to 9% is expected to support over 150,000 jobs across the country. The available CSO data for these sectors indicate that over 99% are SMEs with over half of those businesses being microenterprises with less than ten employees. In terms of benefits for this measure looking at the available CSO data it is expected that approximately 85% of the benefit will go to SMEs.
233. Deputy Shónagh Ní Raghallaigh asked the Tánaiste and Minister for Finance if he will consider introducing tax-based targeted measures to protect the pub sector, considering the accelerating rate of closures in recent years; and if he will make a statement on the matter. [46978/26]
Amharc ar fhreagraThe Government is conscious of the challenges facing all businesses in the current economic climate, including the pub sector, and the Cost of Business Advisory Forum is working to look at the structural issues that are driving up costs and the steps that could be taken to mitigate them. A range of direct expenditure supports are also available to businesses, and details can be found online on the National Enterprise Hub.
There are a number of existing tax supports available to all businesses, including the pub sector. These are intended to encourage investment in the economy and in particular in indigenous SMEs. These measures, provided for by Part 16 of the Taxes Consolidation Act 1997, include the Employment Investment Incentive, the Start-Up Relief for Entrepreneurs, and the Start-Up Capital Investment.
In addition, the Government announced two energy support packages earlier this year which included temporary excise rate reductions for auto fuels and Marked Gas Oil and an enhancement to the Diesel Rebate Scheme. Government also announced the deferral of the planned 1 May carbon tax rate increase until 14 October 2026. While no Government can fully insulate against energy price shocks, these measures provide support to households and the broader economy by alleviating some of the financial pressures arising from fuel price increases.
In the case of a proposal for a targeted tax measure, measures that confer a selective advantage on a specific sector have the potential to constitute a State aid and therefore could not be introduced unless compliant with an existing framework or undertaking a full notification process.
It is worth noting that there has been no general increase in excise duty rates for alcohol since 2014. While the retail price of beer has risen over that period, the excise duty has remained unchanged and, therefore, the total tax as a percentage of the retail price of each pint is now lower than it was more than a decade ago.
Notwithstanding the above, issues concerning the sector will continue to inform ongoing policy considerations in the context of the budgetary process.
234. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue that will be raised by applying a minimum effective tax rate of 40% for those on incomes above €150,000, increasing by 1% point for each additional €10,000 in income up to 250,000 for individually assessed income, and above €190,000 increasing by 1% point for each additional €10,000 in income earned up to €290,000, for jointly assessed income; the minimum effective rate to be applied to gross income; and the taxes to be incorporated which are income tax and USC. [46999/26]
Amharc ar fhreagraFollowing previous clarifications from the Deputy’s office, "individually assessed income” is interpreted as meaning the total gross income of single persons, widowed persons, married persons/civil partners who have an income but are not jointly assessed, and jointly assessed taxpayer units with one person in the unit with an income. The “jointly assessed income” has been interpreted as married persons/civil partners who are jointly assessed and both partners have an income.
I am advised by Revenue that their income tax micro-simulation tool, Tax Modeller, cannot cost the impact of implementing a minimum effective rate, as this model is structured in line with existing income tax policy, where specified amounts of income are taxed or levied at specified rates. Therefore, for this analysis it is necessary for Revenue to use actual data from tax returns for the latest year for which full data on all taxpayers is available for analysis, currently 2023. Where Tax Modeller is employed for costings, the results would be estimates for 2026. Data for 2024 will be available for analysis in Q3 of this year, and in the same period Tax Modeller will be updated to produce costing estimates for 2027.
I am further advised by Revenue that, in order to estimate the additional yield from this policy proposal relative to the baseline policies in place, this analysis has to be carried out on a taxpayer unit basis, where a taxpayer unit refers to individuals except in the case of jointly assessed couples who are counted as one unit and the income levels of such jointly assessed couples refers to both incomes combined. Therefore, I am advised by Revenue that, given the parameters specified in the question, the analysis will have the greatest impact on those who are jointly assessed.
I am also advised by Revenue that the gross income available for this analysis is distinct from taxable income, which is the relevant income for the assessment of Income Tax and that, therefore, the figures calculated for this analysis are an overestimate of yield. Further, this gross income is also not used for the assessment of USC as there is a separate calculation of income subject to USC.
Based on these caveats and conditions, I am advised by Revenue that the estimated yield in 2023 is approximately €2.1 billion.
235. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated first and full year cost of exempting the first €40,000 all workers earn from USC. [47019/26]
Amharc ar fhreagra242. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue raised from applying a 3% USC charge on individual incomes over €140,000. [47036/26]
Amharc ar fhreagra243. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue raised from applying a 3% USC charge on individual incomes over €500,000. [47037/26]
Amharc ar fhreagraI propose to take Questions Nos. 235, 242 and 243 together.
The estimated first and full year impacts to the Exchequer for the suggested changes are shown in the table below.
In regard to applying a 3% USC surcharge on individual incomes it is assumed that the measures proposed by the Deputy are in addition to the existing surcharge of 3% on non-PAYE income in excess of €100,000.
|
Proposal |
First Year effect €m |
Full Year effect €m |
|
Exempting the first €40,000 all workers earn from USC |
-1,440 |
-1,660 |
|
3% income tax surcharge for income levels above €140,000 |
+410 |
+510 |
|
3% income tax surcharge for income levels above €500,000 |
+110 |
+140 |
These estimates are for 2026 and are based on Revenue’s micro-simulation tool, Tax Modeller, using actual data for the latest year available, currently 2023, adjusted for income and employment trends in the interim.
236. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated first and full year cost of removing stamp duty for first-time buyers on properties below the value of €500,000. [47020/26]
Amharc ar fhreagraI am advised by Revenue that based on stamp duty returns for 2025, the latest year available, the estimated cost of abolishing stamp duty for first-time buyers of properties below the value of €500,000 in a full year is €61.2 million.
This estimate is arrived at by firstly taking the stamp duty returns for residential property purchases less than the suggested €500,000 threshold made by persons identifying themselves as first-time buyers, then subsequently taking the associated tax liability as the potential cost of exempting them from the duty.
