Written Answers Nos. 184-203
184. Deputy Catherine Murphy asked the Minister for Transport if he will provide a schedule of locations at which 23 noise measuring systems will be located by the DAA as directed by the Airport Noise Competent Authority; the projected annual cost of each installation per location; and if he and or his officials engaged with or consulted with either the DAA and or the ANCA in respect of the measures. [18009/24]
View answerI can advise the deputy that on 30 November 2022, ANCA issued a direction to daa to install and maintain permanent noise measuring systems in 23 community locations no later than 24 August 2024. The implementation was directed to be phased so that 15 of these locations would be operational by 24 August 2023.
Fifteen permanent noise measuring systems in community locations around Dublin Airport are now operational following the direction by the Aircraft Noise Competent Authority (ANCA) to daa.
As the Deputy will be aware, daa has the statutory responsibility for the management, operation and development of Dublin Airport, including the provision of noise monitoring systems in the communities around the airport and my Department has no role in this process. Accordingly, I have forwarded your request to daa for a direct detailed response on the scheduled locations and on the cost of the installations.
If a response is not received within 10 days, please contact my private office.
185. Deputy Steven Matthews asked the Minister for Transport if his attention has been drawn to the installation of new bus stops at Portmarnock train station; if local school buses will be permitted to use these stops for pick up and collection in addition to the assigned routes; and if he will make a statement on the matter. [18018/24]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has responsibility for the planning and development of public transport infrastructure, including the provision of bus stops/shelters nationally.
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.
186. Deputy Steven Matthews asked the Minister for Transport the position regarding the extension of the N6 bus route to the Howth Road; if there is a timeline for this project to come into operation; and if he will make a statement on the matter. [18019/24]
View answerAs 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.
187. Deputy Michael Healy-Rae asked the Minister for Transport to provide an update on CIÉ pensions (details supplied); and if he will make a statement on the matter. [18086/24]
View answerAs the Deputy may be aware, the CIÉ Group is actively engaged in introducing changes to their pension schemes aimed at rectifying the significant deficit in order to meet the statutory Minimum Funding Standard (MFS) required by the Pensions Authority. The changes also aim to sustain the pension schemes into the long-term.
Regarding the 1951 Scheme, CIÉ has prepared and submitted a draft SI to give effect to Labour Court recommendations for the 1951 Scheme, as passed by ballot of trade union members in May 2021. The Department is still in the process of considering the draft SI in conjunction with NewERA. The Deputy may also be aware that the rules governing the 1951 scheme are currently subject to ongoing legal proceedings before the Commercial Court. The Hearing commenced on 24 May 2022 for 4 days, and the proceedings are next listed for the 24th of April 2024.
Concerning pension increases for CIÉ pensioners, I understand that an increase for pensioners would only be possible when the Schemes are capable of sustaining such increases. Furthermore, any such proposal would be dependent on the advice of the Scheme Actuary at the time an increase is proposed, and is done in agreement with the Trustees of the Schemes.
Accordingly, I have forwarded the aspect of Deputy's question related to "the timeframe for when an increase might be sanctioned" to CIÉ for direct reply. Please advise my private office if you do not receive a reply within ten working days.
188. Deputy Catherine Murphy asked the Minister for Transport the number of drivers disqualified in 2022 and 2023 and to date in 2024, by county; the number who surrendered their licence to the Road Safety Authority in 2022 and 2023 and to date in 2024, following disqualification, by county; and if he will make a statement on the matter. [18115/24]
View answerThe tables below detail the number of disqualifications notified to the Department in 2022, 2023 and to date in 2024 and the details of those licences that were surrendered, broken down by county.
A notification of disqualification is issued by the Courts Service for drivers convicted of a court disqualification, the notification includes the requirement to surrender the driving licence or learner permit to the NDLS within 14 days of commencement of disqualification.
A notification of disqualification on penalty points and a fixed penalty drink driving disqualification is issued by the Department of Transport and includes the requirement to surrender the driving licence or learner permit to the NDLS within 14 days of commencement of disqualification.
An Garda Síochána have access to data on the National Vehicle Driver File (NVDF) as part of their Mobility Strategy and therefore can detect and prosecute a driver who continues to drive while disqualified. This is the case whether or not a licence has been surrendered. An Garda Síochána also receive data to indicate whether a licence has been surrendered or not.
It should be noted that for disqualifications issued in 2024, the licence holder is given 14 days in which to surrender the licence/permit from commencement of the disqualification. The numbers reflected in these tables are disqualifications/surrenders notified as of 18/04/2024 and should be considered as highly provisional at this point in time.
Any cell with '..' has been obfuscated to comply with statistical disclosure control rules. Statistical Disclosure Control (SDC) refers to methods that allow the dissemination of statistical information while ensuring that individuals are protected against disclosure, typically where there are very small numbers of individuals involved.
2022 Licences Surrendered by Disqualification Type
|
Court |
Penalty |
Point |
Fixed |
Penalty |
||
|
County |
Number of Notices |
Number of Surrenders |
Number of Notices |
Number of Surrenders |
Number of Notices |
Number of Surrenders |
|
CARLOW |
133 |
4 |
48 |
17 |
5 |
.. |
|
CAVAN |
190 |
.. |
31 |
10 |
15 |
.. |
|
CLARE |
160 |
3 |
66 |
28 |
11 |
.. |
|
CORK |
880 |
29 |
272 |
114 |
76 |
.. |
|
DONEGAL |
206 |
.. |
29 |
9 |
37 |
|
|
DUBLIN |
2,164 |
34 |
568 |
255 |
101 |
7 |
|
GALWAY |
459 |
3 |
128 |
44 |
36 |
.. |
|
KERRY |
234 |
7 |
50 |
16 |
33 |
.. |
|
KILDARE |
310 |
7 |
127 |
60 |
38 |
|
|
KILKENNY |
106 |
38 |
19 |
11 |
||
|
LAOIS |
132 |
.. |
65 |
25 |
8 |
|
|
LEITRIM |
37 |
.. |
8 |
5 |
8 |
.. |
|
LIMERICK |
405 |
7 |
97 |
32 |
22 |
.. |
|
LONGFORD |
121 |
.. |
33 |
13 |
9 |
|
|
LOUTH |
209 |
3 |
41 |
18 |
14 |
.. |
|
MAYO |
191 |
6 |
46 |
21 |
25 |
.. |
|
MEATH |
263 |
3 |
59 |
24 |
27 |
|
|
MONAGHAN |
158 |
.. |
10 |
4 |
11 |
|
|
OFFALY |
111 |
.. |
55 |
25 |
9 |
.. |
|
ROSCOMMON |
117 |
5 |
21 |
8 |
10 |
|
|
SLIGO |
65 |
15 |
8 |
10 |
||
|
TIPPERARY |
400 |
4 |
89 |
30 |
17 |
|
|
WATERFORD |
228 |
.. |
69 |
29 |
17 |
.. |
|
WESTMEATH |
151 |
.. |
60 |
29 |
16 |
.. |
|
WEXFORD |
233 |
4 |
114 |
44 |
24 |
|
|
WICKLOW |
204 |
5 |
111 |
50 |
8 |
|
|
UNKNOWN OR FOREIGN |
15 |
9 |
8 |
|||
|
Total |
7,867 |
140 |
2,265 |
946 |
606 |
24 |
2023 Licences Surrendered by Disqualification Type
|
Court |
Penalty |
Point |
Fixed |
Penalty |
||
|
County |
Number of Notices |
Number of Surrenders |
Number of Notices |
Number of Surrenders |
Number of Notices |
Number of Surrenders |
|
CARLOW |
99 |
.. |
28 |
16 |
7 |
5 |
|
CAVAN |
191 |
17 |
26 |
6 |
13 |
9 |
|
CLARE |
199 |
20 |
51 |
24 |
14 |
11 |
|
CORK |
972 |
96 |
242 |
127 |
81 |
43 |
|
DONEGAL |
233 |
18 |
33 |
14 |
21 |
11 |
|
DUBLIN |
2,544 |
120 |
572 |
269 |
90 |
53 |
|
GALWAY |
480 |
57 |
123 |
53 |
27 |
17 |
|
KERRY |
244 |
30 |
72 |
30 |
25 |
16 |
|
KILDARE |
483 |
35 |
137 |
54 |
33 |
19 |
|
KILKENNY |
139 |
14 |
50 |
22 |
12 |
9 |
|
LAOIS |
203 |
12 |
46 |
27 |
13 |
12 |
|
LEITRIM |
53 |
5 |
9 |
.. |
4 |
.. |
|
LIMERICK |
461 |
30 |
86 |
37 |
19 |
14 |
|
LONGFORD |
109 |
6 |
44 |
23 |
11 |
7 |
|
LOUTH |
276 |
19 |
38 |
15 |
15 |
7 |
|
MAYO |
216 |
36 |
46 |
24 |
19 |
12 |
|
MEATH |
271 |
21 |
63 |
35 |
16 |
10 |
|
MONAGHAN |
145 |
6 |
15 |
10 |
8 |
.. |
|
OFFALY |
186 |
12 |
61 |
31 |
12 |
10 |
|
ROSCOMMON |
132 |
13 |
39 |
18 |
10 |
6 |
|
SLIGO |
106 |
12 |
7 |
.. |
8 |
4 |
|
TIPPERARY |
446 |
22 |
107 |
48 |
26 |
13 |
|
WATERFORD |
235 |
22 |
52 |
23 |
19 |
14 |
|
WESTMEATH |
151 |
17 |
53 |
19 |
14 |
8 |
|
WEXFORD |
231 |
15 |
96 |
40 |
15 |
6 |
|
WICKLOW |
201 |
20 |
77 |
39 |
20 |
10 |
|
UNKNOWN OR FOREIGN |
29 |
.. |
12 |
.. |
10 |
.. |
|
Total |
9,035 |
678 |
2,185 |
1,011 |
562 |
333 |
2024 Licences Surrendered by Disqualification Type
|
- |
Court |
Penalty |
Point |
Fixed |
Penalty |
|
|
County |
Number of Notices |
Number of Surrenders * |
Number of Notices |
Number of Surrenders * |
Number of Notices |
Number of Surrenders * |
|
CARLOW |
45 |
3 |
8 |
.. |
4 |
.. |
|
CAVAN |
31 |
4 |
6 |
3 |
3 |
.. |
|
CLARE |
58 |
.. |
13 |
6 |
.. |
|
|
CORK |
279 |
14 |
48 |
16 |
15 |
8 |
|
DONEGAL |
61 |
3 |
8 |
.. |
4 |
.. |
|
DUBLIN |
669 |
16 |
122 |
25 |
24 |
15 |
|
GALWAY |
150 |
6 |
22 |
8 |
8 |
4 |
|
KERRY |
71 |
3 |
6 |
3 |
11 |
8 |
|
KILDARE |
110 |
3 |
16 |
5 |
11 |
7 |
|
KILKENNY |
37 |
3 |
16 |
6 |
.. |
|
|
LAOIS |
77 |
.. |
8 |
.. |
3 |
3 |
|
LEITRIM |
14 |
.. |
.. |
.. |
.. |
|
|
LIMERICK |
112 |
6 |
26 |
10 |
3 |
.. |
|
LONGFORD |
29 |
.. |
5 |
3 |
3 |
.. |
|
LOUTH |
66 |
.. |
15 |
4 |
7 |
3 |
|
MAYO |
71 |
8 |
8 |
3 |
7 |
4 |
|
MEATH |
72 |
3 |
10 |
3 |
8 |
5 |
|
MONAGHAN |
26 |
.. |
4 |
.. |
.. |
.. |
|
OFFALY |
53 |
.. |
9 |
.. |
3 |
.. |
|
ROSCOMMON |
41 |
5 |
.. |
.. |
5 |
.. |
|
SLIGO |
25 |
.. |
4 |
.. |
.. |
.. |
|
TIPPERARY |
126 |
6 |
15 |
6 |
13 |
7 |
|
WATERFORD |
57 |
.. |
11 |
6 |
6 |
5 |
|
WESTMEATH |
47 |
5 |
12 |
.. |
.. |
.. |
|
WEXFORD |
73 |
3 |
12 |
4 |
7 |
6 |
|
WICKLOW |
57 |
4 |
10 |
3 |
.. |
.. |
|
UNKNOWN OR FOREIGN |
50 |
.. |
.. |
.. |
4 |
.. |
|
Total |
2,507 |
110 |
419 |
127 |
159 |
94 |
*Note for 2024 disqualifications the licence holder is given 14 days in which to surrender the licence/permit from commencement of the disqualification. The numbers reflected in this report are surrenders notified as of 18/04/2024.
189. Deputy Ivana Bacik asked the Minister for Transport the value of performance-related penalties issued to each public transport provider by the National Transport Authority in 2023. [18122/24]
View answerAs 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.
The performance of all public transport operators is monitored by the NTA as part of the contractual arrangements in place between it and the operators. These contractual arrangements allow for not just the monitoring of performance by the NTA and the publication by it of annual performance reports, but importantly, the contracts also allow for the imposition of financial penalties where performance does not meet the required standard.
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.
190. Deputy Fergus O'Dowd asked the Minister for Finance if he is aware of the significant delays for motor traders in securing registration appointments to import cars from the UK, which is causing major business disruptions and cash flow problems, putting many businesses at risk of closure; and if he will make a statement on the matter. [17334/24]
View answer191. Deputy Fergus O'Dowd asked the Minister for Finance the current wait times to secure appointments through a company (details supplied) and the NCT to import and register cars from the United Kingdom over the years 2022 and 2023 and to date in 2024, by location; and if he will make a statement on the matter. [17335/24]
View answer192. Deputy Fergus O'Dowd asked the Minister for Finance if he is aware that in some cases motor dealers are waiting for up to four weeks and beyond for appointments to import and register cars in County Louth through a company (details supplied) for the second-hand marketplace; and if he will make a statement on the matter. [17336/24]
View answerI propose to take Questions Nos. 190 to 192, inclusive, together.
I am informed by Revenue that, as permitted by the legislation on Vehicle Registration Tax, certain services concerning vehicle registration are carried out on Revenue’s behalf by an external service provider(ESP). This work is undertaken by the ESP as part of its contract to provide a wide range of vehicle-related services to a number of Government bodies. The contract was awarded following a competitive procurement process carried out by the Road Safety Authority (RSA) and involving a number of other State bodies, including Revenue, as key stakeholders. The present contract commenced in June 2020 and is scheduled to run for 10 years. It was preceded by a 10-year contract that ran from 2010 and which was also won by the same supplier following a procurement process.
Vehicle owners are required in legislation to contact the ESP within 7 days of the vehicle entering the State in order to get an appointment, which allows for the relevant vehicle examination and registration process to conclude within the required 30-day period. The ESP is obliged to provide access to the VRT-related examination services at a range of National Car Test Service (NCTS) centres throughout the country and to give timely appointments so that customers can register their vehicle within the statutory period.
I am advised that authorised motor dealers can use ROS (Revenue’s online service) to self-register vehicles that were previously registered outside the State. This process involves having the vehicle pre-inspected by Revenue’s ESP who records the relevant vehicle details on ROS, after which the dealer can register the vehicle and pay the VRT at the point when the vehicle is sold. This arrangement is designed to facilitate the motor trade who are permitted to hold unregistered vehicles and only to register them at the time the vehicle is being sold.
I am further advised by Revenue that, while the data sought by the Deputy on wait times since 2022 is not readily available, the average wait time nationally for registration appointments, during the six-week period from 1 March to 13 April 2024, was 2.8 working days. Contrary to the suggestion in the Deputy’s questions, the recent data on average wait times in Co. Louth indicates that appointments are available in that location within 5.5 days. Recent data on wait times by location, set out in the table below, indicates that appointments at all locations are available within the normal timeframe of 15 working days, as set out in the contract between Revenue and the ESP. This allows sufficient time for customers to complete their registration process within the 30-day timeframe permitted by legislation.
While the average wait time at the Dundalk centre during the above period was 5.5 working days, just over 25% of all appointments were either cancelled or the customer failed to attend. Due to the high number of cancellations/non-attendance, additional same day appointment times do become available.
|
NCTS Centre |
Average Wait Time (Days) (March 1 to April 13, 2024) |
|
Arklow |
2.0 |
|
Ballinasloe |
3.8 |
|
Ballymount |
5.2 |
|
Carlow |
1.5 |
|
Carndonagh |
1.9 |
|
Carrick-on-Shannon |
1.7 |
|
Cork-Blarney |
1.4 |
|
Deansgrange |
2.5 |
|
Donegal Town |
3.6 |
|
Dundalk |
5.5 |
|
Ennis |
2.0 |
|
Enniscorthy |
1.8 |
|
Galway |
2.2 |
|
Greenhills (Exit 11,M50) |
4.2 |
|
Kells |
6.0 |
|
Kilkenny |
1.2 |
|
Letterkenny |
3.5 |
|
Limerick |
2.5 |
|
Monaghan |
2.7 |
|
Naas |
4.6 |
|
Nenagh |
1.6 |
|
Northpoint 2 (Exit 4, M50) |
5.1 |
|
Portlaoise |
3.3 |
|
Skibbereen |
3.0 |
|
Sligo |
0.8 |
|
Tralee |
0.5 |
|
Tullamore |
2.6 |
|
Waterford |
1.0 |
|
Westport |
3.1 |
|
National Average |
2.8 |
193. Deputy Cian O'Callaghan asked the Minister for Finance if he will provide further details on an issue (details supplied); and if he will make a statement on the matter. [17346/24]
View answerStatutory Instrument (S.I.) No. 318 of 1992, Vehicle Registration and Taxation Regulations (as amended by S.I. 542 of 2012) prescribes the format, lettering, dimensions and technical specifications of vehicle registration plates that must be displayed on all vehicles used on public roads. Under the regulations, the Irish language name prescribed for Dublin is Baile Átha Cliath.
The Placenames (Provinces and Counties) Order 2003 (S.I. No. 519 of 2003), made under the Official Languages Act, 2003, declares that the Irish language version of Dublin is Baile Átha Cliath and the use of Baile Átha Cliath on registration plates is in compliance with this Order and the official Irish language name for Dublin.
194. Deputy Holly Cairns asked the Minister for Finance the number of dwellings eligible to pay the vacant homes tax in Cork, by local area, in tabular form. [17364/24]
View answerThe Vacant Homes Tax (VHT) as announced in Budget 2023, aims to increase the supply of homes for rent or purchase to meet demand. Legislative provision for the tax was made in the Finance Act 2022 and states that a residential property will be within the scope of VHT, if it has been occupied as a dwelling for less than 30 days in a chargeable period.
VHT operates on a self-assessment basis, where the number of properties in scope and the amount of tax payable, depends on the self-assessed returns submitted by property owners, the number of properties declared as liable, and the number of property owners entitled to claim available exemptions from the tax. The first chargeable period commenced on 1 November 2022 and ended on 31 October 2023. The first self-assessed returns were due on 7 November 2023 and the associated tax payable on or before 1 January 2024.
In addition, VHT does not apply to derelict or uninhabitable properties. Where a property is uninhabitable, to such an extent that it is not suitable for occupation, it is outside the scope of VHT and is not taxable. In such circumstances, the property owner is not required to file a VHT Return.
I am advised by Revenue that, while it collects information on various aspects of VHT at individual and Local Authority levels, it does not capture data in relation to local areas. Consequently, the information requested is not available.
Notwithstanding, Revenue has advised that as of 4 March 2024, 78 properties in Cork City Council and 310 properties in Cork County Council local authority areas, are eligible to pay VHT. Finally, as VHT returns can be subsequently amended by the filer, the underlying numbers may fluctuate.
195. Deputy Neasa Hourigan asked the Minister for Finance if he will provide an update on the working group established to consider the taxation of funds, life assurance policies and other investment products; in particular if he will provide an update on their considerations on the taxation of exchange –traded funds (EFTs); and if he will make a statement on the matter. [17469/24]
View answerOn 6 April 2023, I published the Terms of Reference for a review of Ireland’s funds sector - ‘Funds Sector 2030: A Framework for Open, Resilient & Developing Markets’. The review is wide ranging and looking at a range of issues relevant to the funds sector. One aspect of the work of the review team is a consideration of three specific areas of taxation in line with the recommendations of the Commission on Taxation and Welfare 2022 report, Foundations for the Future.
In that context, one area being considered by the review is the taxation regime for funds, life assurance policies and other related investment products, with the goal of simplification and harmonisation where possible; and to do so with a net revenue-raising or neutral mandate.
A public consultation was launched in June 2023 and ran until 15 September 2023. A progress update, published on 21 December 2023, highlighted the main trends, risks, challenges and opportunities facing the funds industry in Ireland out to 2030, as identified in the consultation responses. This included issues raised in submissions in relation to the taxation of Exchange Traded Funds (ETFs), with specific references to the deemed disposal regime.
The review team will report to me in summer 2024 and I look forward to considering its findings at that point. On that basis it would not be appropriate to presuppose any outcomes of the review at this time.
196. Deputy Richard Bruton asked the Minister for Finance the number of claimants of a tax exemption on renting a room up to €14,000. [17479/24]
View answerThe annual cost and number of claimants of the ‘Rent-a-Room Relief’’ is available in the Cost of Tax Expenditures Publication, which is available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx.
The following table sets out data on the number of taxpayer units availing of the Rent-a-Room scheme, together with the Exchequer cost of the relief for the years 2016 - 2021 (the latest year for which data are available).
|
Year |
Exchequer Cost €m |
Number of Taxpayer Units |
|
2021 |
26.8 |
10,730 |
|
2020 |
20.7 |
9,310 |
|
2019 |
22.2 |
9,810 |
|
2018 |
19.7 |
9,240 |
|
2017 |
12 |
8,160 |
|
2016 |
9.3 |
7,350 |
197. Deputy Noel Grealish asked the Minister for Finance if he plans to reform the current taxation amounts applying to the deployment of HVO and biofuel for HGVs; and if he will make a statement on the matter. [17512/24]
View answerIreland’s taxation of fuel is governed by European Union law as set out in Directive 2003/96/EC, commonly known as the Energy Tax Directive (ETD). The ETD prescribes minimum tax rates for fuel with which all Member States must comply. ETD provisions on mineral oils are transposed into national law in Finance Act 1999 (as amended). Finance Act 1999 provides for the application of excise duty, in the form of Mineral Oil Tax (MOT), to liquid fuels that are used as motor or heating fuels. MOT comprises a carbon component, or carbon charge, which is usually referred to as carbon tax. MOT also comprises a non-carbon component which is often referred to as “excise” or “fuel excise/tax/duty”. It is important to note that both components of MOT are excise.
MOT law provides for differentiated MOT rates for fuels used for propellant and non-propellant purposes. Liquid fuels used for propellant purposes, such as for powering motor vehicles, are subject to standard rates of MOT. In general, under the ETD the same standard rate of tax must apply to a propellant fuel, regardless of the type of motor vehicle it is used in. This means that the same rate of MOT applies to a fuel whether it is used in heavy goods vehicles (HGVs), or in other types of motor vehicles. Fuels used for non-propellant purposes, such as heating, are subject to reduced MOT rates. MOT rates are published on the Revenue website at www.revenue.ie/en/tax-professionals/tdm/excise/excise-duty-rates/energy-excise-duty-rates.pdf.
Section 100(5) of Finance Act 1999 provides that all biofuels are fully relieved from the carbon component of MOT. This means that liquid biofuels, which are made from biomass, are subject to the MOT non-carbon component only and a carbon tax rate of zero applies. When biofuel is blended with fossil fuels, the relief from the carbon component applies to the biofuel portion of the blend. Hydrogenated/hydrotreated vegetable oil (HVO), or any other biofuel, used for propellant purposes attracts the standard MOT rate, minus the carbon component.
The table below summarises standard MOT rates per 1,000 litres for petrol and auto-diesel, effective from 1 April 2024. It also details the MOT rates applicable to biofuels used in place of petrol or auto-diesel.
|
Fuel type used for propellant purposes |
Non-carbon component |
Carbon component |
Total MOT |
|
Petrol |
€509.32 |
€129.59 |
€638.91 |
|
Biofuel substituted for petrol |
€509.32 |
€0.00 |
€509.32 |
|
Auto-diesel |
€401.33 |
€149.89 |
€551.22 |
|
Biofuel substituted for auto-diesel |
€401.33 |
€0.00 |
€401.33 |
As the rates above indicate, biofuels such as HVO, used in HGVs and in all other motor vehicles, benefit from significantly lower MOT rates due to the carbon tax relief.
As the Deputy will be aware, the Renewable Transport Fuel Obligation (RTFO) places a statutory obligation on suppliers of road transport (fossil) fuels to ensure that a proportion of the fuels they place on the market in Ireland is produced from renewable sources, i.e., complies with EU sustainability and GHG reduction criteria.
The Renewable Transport Fuel Policy 2023-2025 sets out an indicative trajectory of an annual increase to the RTFO rate to 2030, to meet both domestic decarbonisation targets and European renewable energy targets. Therefore, as the proportion on biofuel content increases, the proportion of relief from carbon tax also increases in light of the carbon tax relief applying to biofuel content.
In relation to HGVs, the Deputy will be aware that the Diesel Rebate Scheme (DRS) provides targeted support to qualifying road haulage and passenger transport operators. Under the DRS, qualifying operators may claim a partial repayment of MOT when the average retail price of auto-diesel, inclusive of VAT, is at or above €1.23 per litre. For road haulage operators, the auto-diesel must have been used in a road haulage vehicle with a maximum permissible gross laden weight of not less than 7.5 tonnes. HGVs fall within scope of qualifying vehicles for the DRS. The DRS is a State aid which operates in accordance with the EU General Block Exemption Regulation. Section 99A of Finance Act 1999 (as amended) provides for the DRS and sets out that to qualify for repayment auto-diesel must have been purchased tax-paid at the standard MOT rate. Where HVO is used as a direct substitute for auto-diesel the standard rate of MOT does not apply as the carbon component is fully relieved. Therefore, under MOT law, HVO used as a full substitute for auto-diesel does not qualify for the DRS. However, as set out above HVO used as a full substitute for auto-diesel is fully relieved from carbon tax and therefore benefits from a relief of approximately 15 cent per litre on a VAT exclusive basis while the maximum repayment rate for the DRS is 7.5 cent per litre.
In relation to VAT, motor fuels such as petrol, including bio-ethanol petrol blends, and auto-diesel are liable to VAT at the standard rate, currently 23%.
Finally, the Deputy should note that I currently have no plans to change existing arrangements.
198. Deputy Pearse Doherty asked the Minister for Finance for a schedule of the disposal of shares held at a bank (details supplied) by the State, together with the date, transaction value and volume for each disposal, from 2013 to date. [17519/24]
View answerTo January 2024, the State has recovered €6.24bn of our investment in AIB by way of the IPO of AIB in 2017, the ongoing AIB trading plan, the four share sales during 2022 and 2023 and the two share buybacks which together, have reduced our shareholding from 99% to below 39% today.
|
DATE |
SHARE SALE |
NO. SHARES SOLD |
AVERAGE PRICE |
GROSS PROCEEDS €m |
|
June 2017 |
IPO |
780.4m |
€4.40 |
3,433.7 |
|
Jan 2022 – June 2022 |
Trading plan phase 1 |
70.9m |
€2.32 |
164.8 |
|
May 2022 |
Buyback |
28.5m |
€2.22 |
63.2 |
|
June 2022 |
ABB |
133.6m |
€2.28 |
304.8 |
|
June 2022 – Nov 2022 |
Trading plan phase 2 |
42.5m |
€2.86 |
121.5 |
|
Nov 2022 |
ABB |
134.0m |
€2.96 |
396.6 |
|
Jan 2023 – to June 2023 |
Trading plan phase 3 |
106.0m |
€3.89 |
412.7 |
|
April 2023 |
Buyback |
54.7m |
€3.94 |
215.3 |
|
June 2023 |
ABB |
132.0m |
€3.64 |
480.5 |
|
Nov 2023 |
ABB |
131.0m |
€3.93 |
514.8 |
|
Aug 2023 to Jan 2024 |
Trading plan phase 4 |
31.3m |
€4.22 |
131.9 |
|
Total |
2,028.4m |
6,239.8 |
Please note that phase 5 of the AIB trading plan has been operational since January 2024 and details of its proceeds will be available after it is completed in July 2024.
At the beginning of April 2024, I agreed in principle to AIB’s latest share buyback proposal. The transaction, subject to shareholder approval, will see AIB acquire c. €1bn of its shares from the State by way of an off-market purchase. The price the State will receive for these shares is based on a formula that has been disclosed and will be determined in the coming days. It is expected that the buyback will be completed shortly after AIB’s Annual General Meeting on 2nd May 2024. The successful completion of this transaction will see a further c. €1bn returned to the State.
199. Deputy Pearse Doherty asked the Minister for Finance the estimated annual cost, in cumulative terms, of not proceeding with scheduled increases in the carbon tax in each of the years 2025 to 2030, inclusive. [17522/24]
View answerAs the Deputy is aware, in July 2023 my Department published a paper examining the Potential Fiscal Impacts of the Transition to a Lower Carbon Economy in Ireland. The paper examined the potential fiscal impacts of current domestic climate action policies including commitments in the Climate Action Plan 2023 and the Programme for Government and is available online: www.gov.ie/en/publication/dd671-potential-fiscal-impacts-of-the-transition-to-a-lower-carbon-economy-in-ireland/
This analysis is a point in time exercise and multi annual forecasted revenue is estimated using forward projected estimates of energy use from the Sustainable Energy Authority of Ireland (SEAI). Projected energy use data is currently being updated and in the coming months my Department will use this data for further updated analysis on potential fiscal impacts arising from the climate transition.
The analysis will consider both the With Existing Measures (WEM) and With Additional Measures (WAM) scenarios and will therefore provide a range of potential fiscal impacts on these scenarios. As projected carbon tax revenue is based on energy use data, this analysis will provide a projected range of carbon tax revenue arising from both scenarios.
200. Deputy Seán Canney asked the Minister for Finance if he will provide for a pre-registration VAT exemption status for qualified and accredited members of an organisation (details supplied); and if he will make a statement on the matter. [17543/24]
View answer207. Deputy Marian Harkin asked the Minister for Finance if he is supportive of a comprehensive VAT proposal by an organisation (details supplied) which was submitted to him recently; if he plans to extend the VAT exemption to counsellors and psychotherapists; and if he will make a statement on the matter. [17675/24]
View answer212. Deputy Cian O'Callaghan asked the Minister for Finance the reasoning behind the different rates in VAT treatment between psychologists and counsellors/psychotherapists, where psychologists' services are exempt while counsellors' and psychotherapists' services are not; if he will engage with an organisation (details supplied) on this issue; and if he will make a statement on the matter. [17854/24]
View answerI propose to take Questions Nos. 200, 207 and 212 together.
As the Deputies will be aware, the VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. Under our legislation the provision of medical care services by recognised medical professionals are exempt from VAT. This includes health professionals registered under the Medical Practitioners Act 2007, the Nurses and Midwives Act 2011, and those engaged in a regulated profession designated under Section 4 of the Health and Social Care Professionals Act 2005.
Statutory Instrument No. 170 of 2018 (Health and Social Care Professionals Act 2005 (Regulations 2018)) of 2 July 2018 designates psychotherapists and counsellors as a regulated profession and establishes the Counsellors and Psychotherapists Registration Board. Professional counselling and psychotherapy services provided by persons registered by this Board are exempt from VAT from the date of their registration. Where such services are supplied by a person who is not so registered (including where the services are provided by a person in advance of their being so registered) then the supply of the service is liable to the reduced rate of VAT, currently 13.5%.
Psychologists are listed as designated professionals in the Health and Social Care Professionals Act 2005, although the register of psychologists envisaged by that legislation has not yet opened. I am advised by Revenue that, because the supply of services by psychologists were exempt from VAT for many years prior to the 2005 Health legislation, that pre-existing exemption has been maintained pending commencement of the Psychologists register.
On 27 February 2019, the then Minister for Health, Simon Harris TD, confirmed the establishment of and appointment of members to the Counsellors and Psychotherapists Registration Board, under the Health and Social Care Professionals Act 2005 (amended) to regulate the professions of Counsellors and Psychotherapists. The thirteen members of the Counsellors and Psychotherapists Registration Board were appointed with effect from 25 February 2019.
Questions on the establishment of the Counsellors and Psychotherapists Registration Board and their progress in opening their register are a matter for my colleague, the Minister for Health.
I understand that officials in my Department have engaged with their counterparts in the Department of Health in relation to this matter and have advised them that the VAT exemption in question will apply from the date of registration by the Counsellors and Psychotherapists Registration Board.
201. Deputy Catherine Murphy asked the Minister for Finance the steps he has taken in respect of the provision of premiums by insurance companies to persons in homes that are not designated as a flood risk; and if his attention has been drawn to instances in which insurance companies are refusing to provide cover in instances in which OPW flood maps clearly identify areas as not being in a flood area. [17554/24]
View answer202. Deputy Catherine Murphy asked the Minister for Finance if he has engaged with insurance providers in respect of their lack of consistency regarding the way in which and the grounds on which they refuse to provide insurance cover in areas that are not identified as flood risk by the OPW in the context of their mapping and modelling of flood risk areas. [17556/24]
View answer203. Deputy Catherine Murphy asked the Minister for Finance the steps a person can take in instances where home insurance providers will not take into consideration remedial flood works as a mitigation when quoting and-or providing persons with premiums for their home and-or business. [17560/24]
View answerI propose to take Questions Nos. 201 to 203, inclusive, together.
As the Minister for Finance overseeing the legal framework governing financial services regulation, including the insurance sector, I fully understand the concerns of those who find it difficult to obtain flood cover when taking out a home insurance policy.
Current Government policy in relation to flood insurance coverage is focused on the development of a sustainable, planned and risk-based approach to managing flooding. Preventing flooding is the best approach to reducing flood risk and increasing flood insurance capacity. Accordingly, €1.3 billion has been committed to the delivery of flood relief schemes for delivery by the OPW over the lifetime of the National Development Plan to 2030. This will protect approximately 23,000 properties across various communities from river and coastal flood risk.
I must emphasise that the provision of insurance cover is primarily a commercial matter determined by insurers based on an actuarial assessment of the risks they are willing to accept. Neither I nor the Central Bank of Ireland can interfere in the provision or pricing of insurance, or direct as to what cover is provided, as is reinforced by the Solvency II Directive, which is the EU framework for the prudential regulation of insurance in Europe.
Generally speaking, a key driver of home insurance is the property rebuild cost (or reinstatement value), which is based on the total cost to reconstruct the property. As you will be aware, building materials, energy, and labour costs have been subject to significant inflationary pressure since 2020. As construction prices generally increase, rising rebuild and repair costs can also be expected to impact upon home insurance premiums.
While the Government is committed to fostering competition in the market, pricing and underwriting decisions are ultimately made by individual insurers based on statistical data and risk assessment. Nevertheless, the Government has prioritised reform of the insurance sector via the Action Plan for Insurance Reform.
In meetings with the major insurers Government’s expectation that insurers should deal with policyholders affected by adverse weather events fairly, promptly and in accordance with the Central Bank of Ireland's Consumer Protection Code has been clearly reiterated. Linked to this, the need for insurance providers to take a reasonable approach to the provision of cover where properties are proven to be in areas protected by flood defences has been highlighted. These matters remain a priority for this Government and will be taken up by Minister of State Richmond at upcoming meetings the CEOs of major insurers in the Irish market.
Turning to individual policyholders who find it difficult to obtain flood cover when taking out home insurance policies, in the first instance they should engage with the internal resolution processes within individual insurers.
Please note that under the Central Bank’s Consumer Protection Code, insurers are required to engage with consumers honestly, fairly, and professionally to honour all elements of the policies covered. Furthermore, where somebody feels a particular insurance provider has treated them unfairly, they have the option of making a complaint to the Financial Services and Pensions Ombudsman (FSPO). The FSPO acts as an independent arbiter of disputes that consumers may have with their insurance company or other financial service provider. The FSPO can be contacted either by email at info@fspo.ie or by telephone at 01-567-7000.
Checking alternative insurance quotes is also advisable. It may be of assistance to note that Brokers Ireland, the representative body for insurance brokers in Ireland, can be contacted in relation to this. They have access to a wide range of providers and products, and can offer advice for customers in sourcing cover. Additionally, Insurance Ireland operate an Insurance Information Service for those who have queries, complaints or difficulties in relation to obtaining insurance, which can be accessed at feedback@insuranceireland.eu.
