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Thursday, 25 May 2023

Written Answers Nos. 124-143

Ealaín na Gaeltachta

Questions (124)

Aengus Ó Snodaigh

Question:

124. D'fhiafraigh Deputy Aengus Ó Snodaigh den Aire Airgeadais an bhfuil machnamh déanta aige ar an moladh go ndéanfar Uplift Gaeltachta a chur mar chreidmheas cánach i gcás scannánaíochta, bunaithe ar an Uplift Réigiúnach, agus cad é an meastachán ar chostais dá gcuirfí Uplift Gaeltachta 2%, 3.5% nó 5% i bhfeidhm. [24709/23]

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Written answers

Soláthraítear le halt 481 faoiseamh i bhfoirm creidmheas cánach corparáide a bhaineann le costas léiriúcháin scannán áirithe. Tá sé mar aidhm leis an scéim gníomhú mar spreagthach le haghaidh tionscal scannán dúchasach a chruthú sa Stát, agus deiseanna fostaíochta ar ardchaighdeán á gcruthú agus tacaíocht á tabhairt do chultúr Éireannach a léiriú.

Mar is eol duit, áfach, tá ardú réigiúnach i bhfeidhm cheana féin atá ag gníomhú mar dhreasacht bhreise don earnáil scannán agus atá le teacht chun deiridh i mbliana.

Leis an Acht Airgeadais, 2018, tugadh an t-ardú réigiúnach isteach le haghaidh léiriúcháin atá á ndéanamh i limistéir atá ainmnithe faoi na treoirlínte réigiúnacha Státchabhrach. Tá sé mar chuspóir leis an ardú réigiúnach tacú le buíonta áitiúla nua daoine tréitheacha a fhorbairt i limistéir atá lasmuigh de na príomh-mhoil léiriúcháin atá ann cheana chun tacú le leathadh geografach na hearnála closamhairc.

Soláthraíodh leis an ardú ar dtús leibhéal méadaithe creidmheasa ar feadh ceithre bliana, áit a raibh 5% ar fáil i mblianta 1 agus 2 (2019 agus 2020), a raibh 3% ar fáil i mbliain 3 (2021) agus a raibh 2% ar fáil i mbliain 4 (2022). Mar aitheantas don tionchar díobhálach a bhí ag géarchéim COVID-19 ar an earnáil closamhairc, áfach, leasaíodh an t-ardú réigiúnach leis an Acht Airgeadais, 2020, chun soláthar a dhéanamh do bhliain bhreise 5% sa bhliain 2021, agus é mar aidhm leis go bunúsach teacht in ionad na bliana dreasachta a cailleadh mar thoradh ar na bearta sláinte poiblí a bhain le COVID-19. Cuireadh tús an athuair ansin leis an ardú a aistarraingt de réir a chéile, ag laghdú dó go 3% sa bhliain 2022, go 2% sa bhliain 2023 agus go Nialas ina dhiaidh sin.

Maidir le caiteachas, chosain an dreasacht sin €5.9m sa bhliain 2020 agus €4.7m sa bhliain 2021 ag ráta 5%. Breithníodh leasuithe ar an Ardú Réigiúnach roimh Bhuiséad 2023. Mar a luadh i gceisteanna parlaiminte roimhe seo, áfach, ba ann do roinnt castachtaí a bhain le hathrú den sórt sin a dhéanamh. Áiríodh leo sin nuashonruithe a rinneadh le déanaí ar an léarscáil cabhrach réigiúnaí atá mar bhonn agus thaca ag an scéim.

Ina ionad sin, measadh go mbeadh sé níos stuama díriú ar chinnteacht a sholáthar i ndáil leis an bhfáil ar an gcreidmheas cánach príomhúil 32%. Cuireadh ceithre bliana eile leis sin go dtí an 31 Nollaig 2028 mar chuid den Acht Airgeadais, 2023.

Ba cheart a thabhairt faoi deara go mbeidh fáil ag léiriúcháin cháilitheacha i ngach limistéar den tír ar an bpríomhchreidmheas cánach scannáin 32% fós tar éis fhoirceannadh an ardaithe.

Bus Services

Questions (125)

Seán Canney

Question:

125. Deputy Seán Canney asked the Minister for Finance if he will legislate to ensure that all electric buses purchased to provide transport through Local Link are exempt from VAT; and if he will make a statement on the matter. [25470/23]

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Written answers

I am advised by Revenue that the VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply.  In general, the Directive provides that all goods and services are liable to VAT at the standard rate unless they are exempt from VAT or fall within Annex III of the Directive, in which case lower VAT rates may apply subject to certain rules. Currently Ireland has a standard VAT rate of 23% and two reduced rates of 13.5% and 9%.

As part of the historic VAT arrangements, Ireland is permitted to retain its exemption from VAT for the transport of passengers and their accompanying baggage. Consequently, there is no VAT charge on the provision of passenger transport through Local Link or other passenger transport providers. However, the supply of electric buses is not included in any of those categories of goods or services therefore a VAT exemption is not permitted. The supply of electric buses is subject to the standard rate of VAT, currently 23%.

Data Protection

Questions (126)

Louise O'Reilly

Question:

126. Deputy Louise O'Reilly asked the Minister for Finance if mobile and software applications from a company (details supplied) will be banned from Government devices to protect users’ data from being passed to state security services, in light of information outlined in a media report. [25374/23]

View answer

Written answers

It is currently against the Department of Public Expenditure, NDP Delivery and Reform Internet Content Policy, which my Department adheres to, to access the sites/applications from the company in question.  In addition my Department requires all users of official devices to exercise appropriate discretion in their use of these devices in compliance with our Mobile Phone Policy, ICT Acceptable Usage Policy and the Civil Service Code of Conduct.

Renewable Energy Generation

Questions (127)

Colm Burke

Question:

127. Deputy Colm Burke asked the Minister for Finance further to the recently approved amendment to the Finance Bill 2023 to apply a zero per cent VAT rate for the supply and installation of solar panels, where the zero VAT rate applies, and if he could clarify whether it is applied to the wholesaler or claimed back retrospectively; and if he will make a statement on the matter. [25407/23]

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Written answers

From 1 May 2023, and in accordance with the EU VAT Directive and Irish legislation, the supply and installation of solar panels on or adjacent to immovable property, being private dwellings, is subject to the zero rate of VAT.

For the zero rate to apply, both the supply of the solar panels and their installation must be the responsibility of the same business in the same supply (i.e. a supply and install contract). Where a wholesaler supplies solar panels, but does not install the solar panels, that supply is subject to the standard rate of VAT, currently 23%.

The Revenue Commissioners have issued guidelines on the tax treatment of solar panels; these are available at the following link - www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part03-taxable-transactions-goods-ica-services/Services/solar-panels.pdf .

Tax Code

Questions (128)

Róisín Shortall

Question:

128. Deputy Róisín Shortall asked the Minister for Finance his views on matters raised in correspondence (details supplied); if he was aware of this issue with professional services withholding tax faced by GPs working in such organisations; if he intends to take steps to address this matter; and if he will make a statement on the matter. [25410/23]

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Written answers

Professional Services Withholding Tax (PSWT) is a deduction at the standard rate of income tax, currently 20%, from relevant payments made by accountable persons to specified persons in respect of certain professional services. The tax deducted is a payment on account against the specified person’s final Income Tax or Corporation Tax liability for the year, with the amount of PSWT deducted credited against the tax liability for that year. A specified person can include businesses undertaken through a company, sole trade or partnership.

Accountable persons include Government Departments, State agencies and bodies, local authorities, colleges and authorised medical insurers.

The range of professional services that come within the scope of PSWT is extensive and includes services of a medical, dental, pharmaceutical, optical, aural or veterinary nature.

A charity which is registered with the Charities Regulator can apply to Revenue for the charitable tax exemption provided for in section 207 of the Taxes Consolidation Act 1997. Where a body is granted the charitable exemption status by Revenue, payments to it by an accountable person are not subject to PSWT.

I am advised by the Department of Health that GPs are private contractors, most of whom hold GMS contracts with the HSE for the provision of services without charge to medical card and GP visit card holders. GMS contracts are held by individual GPs and payment for the related services is made by the HSE Primary Care Reimbursement Service to the GP concerned.

My Department and Revenue are aware of the issues arising for certain taxpayers regarding refunds of PSWT, where those refunds arise on foot of payments made by the HSE under General Medical Services (GMS) scheme contracts. Discussions have taken place between officials from Revenue, the Department of Finance and the Department of Health on this matter.  Revenue are working to clarify the issues and hope to soon be in a position to issue guidance on this matter.

Finally, the Deputy may also wish to note that the Minister for Health recently published the Terms of Reference for a Strategic review of General Practice which will be completed this year. The review, with input from key stakeholders, will examine the broad range of issues affecting general practice.

Primary Medical Certificates

Questions (129)

Denis Naughten

Question:

129. Deputy Denis Naughten asked the Minister for Finance the current status of the disabled drivers medical board of appeal; the number of applications currently awaiting a decision; the current waiting time for a decision; the number of appeals considered and determined in each month over the past 12 months; and if he will make a statement on the matter. [25443/23]

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Written answers

The Disabled Drivers and Disabled Passengers Scheme provides relief from Vehicle Registration Tax and VAT on an adapted car, as well as an exemption from motor tax and an annual fuel grant.

The Scheme is open to severely and permanently disabled persons as a driver or as a passenger and also to certain charitable organisations. In order to qualify for relief, the applicant must hold a Primary Medical Certificate (PMC) issued by the relevant Senior Area Medical Officer (SAMO) or a Board Medical Certificate issued by the Disabled Driver Medical Board of Appeal (DDMBA). To qualify for a Primary Medical Certificate an applicant must be permanently and severely disabled, and satisfy at least one of the six medical criteria, as set out in the Finance Act 2020.

In the event that a PMC is not granted by the relevant Senior Area Medical Officer an appeal may be made to the independent Disabled Drivers Medical Board of Appeal (DDMBA).

At an appeal hearing the Board reviews the decision by a HSE Primary/Senior Area Medical Officer and determines if an appellant does, or does not meet, one of the six medical criteria. Only if an appellant meets one of the six eligibility criteria will the Board issue a Board Medical Certificate.

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.

Following the resignation of all previous DDMBA members in November 2021, I had hoped that I would be in a position to establish a new DDMBA and recommence the appeals process by this point.

With respect to the recruitment of new members, as background five members are legislatively required for a functional Board with a quorum of three needed for any appeal hearing. The Department of Health has led on all actions and tasks with respect to Expression of Interest Campaigns to recruit candidates. Department of Finance officials have provided support to the Department of Health in this matter. Active recruitment efforts began shortly after the resignation of all members in November 2021, with the first Expression of Interest Campaign launched in January 2022. By November 2022 after three recruitment campaigns, five individuals had been nominated by the Minister of Health, pending successful completion of Garda vetting of two final candidates. These candidates successfully completed Garda vetting in January 2023.

Engagement began in December 2021 with the National Rehabilitation Hospital (NRH), to ascertain the conditions for their continued hosting of the new DDMBA. In February 2023, the National Rehabilitation Hospital (that has hosted the DDMBA since 2000) indicated their intention to withdraw their services with immediate effect. Finance and Health officials are actively seeking to implement new arrangements, including engaging with the NRH. As there are a range of requirements and complex issues involved this may take some time.

In March 2023, one nominated member of the DDMBA resigned for personal reasons. The Department of Health with support from Department of Finance officials launched another Expression of Interest Campaign on 3rd April 2023 with a closing date of 28th April 2023. One candidate has been interviewed.

Requests for appeal hearings can still be sent to the DDMBA secretary based in the National Rehabilitation Hospital.

Assessments for the PMC by the HSE, are continuing to take place. In this regard, an important point to make is that even though there has been no appeal mechanism since the previous Board resigned, applicants who have been deemed not to have met one of the six eligibility criteria required for a PMC are entitled to request another PMC assessment six months after an unsuccessful PMC assessment.

As of 24th April (latest data available) there are 912 appeals outstanding.

Tax Exemptions

Questions (130)

Pearse Doherty

Question:

130. Deputy Pearse Doherty asked the Minister for Finance if he is aware that VAT is applied to the directive charitable donations of goods; if it is possible to introduce a VAT waiver on such donations to support households in the context of the high cost of living, reduce waste and support the circular economy. [25459/23]

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Written answers

I am advised by Revenue that the VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law must comply.  In general, the Directive provides that all goods and services are liable to VAT at the standard rate unless they are exempt from VAT or fall within Annex III of the Directive, in respect of which Member States may apply reduced rates of VAT. 

Under the Directive, gifts or donations of small value are not subject to VAT. In Ireland, no VAT is charged where the cost to the donor of the gift or donation does not exceed twenty euro (excluding VAT). However, where a fee is charged or if the cost to the donor of the gift or donation exceeds twenty euro, the gift or donation will be liable to VAT at the rate appropriate to that good. In addition, where the supply of the gift or donation forms part of a series of gifts or donations to the same person over a period of time then the gifts or donations are liable to VAT.

Further guidance on the VAT treatment of gifts is available on the Revenue website - www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part03-taxable-transactions-goods-ica-services/Goods/goods-gifts-and-promotional-items-etc.pdf

Tax Rebates

Questions (131)

Neasa Hourigan

Question:

131. Deputy Neasa Hourigan asked the Minister for Finance whether VAT refunds are available specifically on the purchase of through-floor lift used by people with disabilities; and if he will make a statement on the matter. [25471/23]

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Written answers

I am advised by Revenue that the Value Added Tax (Refund of Tax) (No 15) Order 1981 provides for the refund of VAT incurred on qualifying goods for the use of persons with a disability. The Order specifies the degree of disability and defines the qualifying goods as goods which are aids or appliances, including parts and accessories, specially constructed or adapted for use by a disabled person and includes goods which, although not so specially constructed or adapted, are of such a kind as might reasonably be treated as so constructed or adapted having regard to a particular disablement of that person.

Where a person establishes to the satisfaction of Revenue that they have paid VAT in respect of a qualifying good and fulfils other conditions set out in the Refund Order they may be entitled to the refund. Each claim received by Revenue in relation to this Refund Order is evaluated on its own merits, from the point of view of the extent of the applicant’s disability and the nature of the claim received. Generally, through-floor lifts are considered qualifying goods and refunds are allowable once the conditions of the Refund Order have been met.

Any application under the Refund Order should be made on Form VAT 61A and submitted to the Revenue Central Repayments Office in Monaghan.  Further information is available on the Revenue website www.revenue.ie/en/vat/repayments-to-unregistered-persons/disabled-persons/reclaim-vat-aids-appliances.aspx

Departmental Data

Questions (132)

Pearse Doherty

Question:

132. Deputy Pearse Doherty asked the Minister for Finance the annual median earnings in each of the years 2019, 2020, 2021 and 2022. [25476/23]

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Written answers

The CSO publishes data on annual median earnings in its Earnings Analysis Using Administrative Data publication.

The most recent iteration published on the 5th May of this year contains data on median earnings developments up to 2021. According to the release, annual median earnings increased by 1.6 per cent in 2021 to €41,222; and by 21.6 per cent in the five years to 2021.

The latest data on annual median earnings are outlined in Table 1 below:

Table 1

2016

2017

2018

2019

2020

2021

Median annual earnings (€)

33,912

34,658

35,786

37,001

40,579

41,222

Tax Code

Questions (133)

Bernard Durkan

Question:

133. Deputy Bernard J. Durkan asked the Minister for Finance if he might indicate, in respect of a recent tax appeals commission, TAC, ruling wherein both Revenue and the TAC held that the disposal of a portfolio of loans by a vulture fund was “the disposal of an interest in land”, and therefore subject to capital gains tax, why the purchase of the portfolio of loans is not subject to stamp duty where the purchase is of an acquisition in land; and if he will make a statement on the matter. [25501/23]

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Written answers

I assume the Deputy is referring to a recent Tax Appeals Commission decision, whereby it was determined that the disposal of a portfolio of loans by a non-resident bank constituted the disposal of “an interest in land” which is within the charge to Irish capital gains tax (CGT) imposed on non-residents as provided for in section 29(3) of the Taxes Consolidation Act (TCA) 1997.

In relation to the Deputy's question as to why the purchase of a portfolio of loans is not subject to stamp duty in similar circumstances, I am advised by Revenue that the disposal of a portfolio of loans is generally a transaction within the scope of stamp duty.  However, an exemption from the charge may be available under the Stamp Duties Consolidation Act (SDCA) 1999.  The availability of such an exemption will generally not be affected by whether loans comprised in the portfolio relate to land and will depend on a number of conditions being met.

The exemptions include, in particular, section 85 of the SDCA 1999, which provides for an exemption from stamp duty on:

• the issue of loan capital or any Government loan;

• the transfer of companies’ loan capital;

• the issue or transfer of securities issued by a qualifying company within the meaning of section 110 TCA 1997;

• the issue, transfer or redemption of loan capital issued by a company to raise finance to acquire, develop or lease aircraft.

Further details on the section 85 exemption are contained in Revenue’s Notes for Guidance for stamp duty, which are available on the Revenue website at: www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/stamp-duty/2022/part-07-exemptions-and-reliefs-from-stamp-duty-sections-79-113.pdf .

Data Protection

Questions (134)

Louise O'Reilly

Question:

134. Deputy Louise O'Reilly asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if mobile and software applications from a company (details supplied) will be banned from Government devices to protect users’ data from being passed to state security services, in light of information outlined in a media report. [25380/23]

View answer

Written answers

It is currently against my Department’s Internet Content Policy, which sets out which sites/applications can be accessed from official Departmental devices, to access the sites/applications from the company in question. In addition the Department requires all users of our official devices to exercise appropriate discretion in their use in compliance with our policies in relation to appropriate use of technology and the Civil Service Code of Conduct.

Wastewater Treatment

Questions (135)

Mairéad Farrell

Question:

135. Deputy Mairéad Farrell asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the number of wastewater treatment plants that will be included in NDP delivery up until 2025; and if he will make a statement on the matter. [25468/23]

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Written answers

The delivery of water and wastewater treatment plants is a matter for Uisce Éireann and the OPW has no role in the matter.

Data Protection

Questions (136)

Louise O'Reilly

Question:

136. Deputy Louise O'Reilly asked the Minister for Enterprise, Trade and Employment if mobile and software applications from a company (details supplied) will be banned from Government devices to protect users’ data from being passed to state security services, in light of information outlined in a media report. [25372/23]

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Written answers

My Department regularly reviews its policies on foot of advice received from the National Cyber Security Centre (NCSC). This advice is based on risk assessments carried out by the NCSC which is, I understand, subject to continuous review. The NCSC recently issued updated guidance for the use of mobile devices and Departmental policies are being further updated to reflect this advice. My Department requires that staff exercise discretion in the use of information technology, and updated advice is regularly issued to staff to remind them of their obligations.

Work Permits

Questions (137, 138)

David Stanton

Question:

137. Deputy David Stanton asked the Minister for Enterprise, Trade and Employment to outline the measures that are being taken by his Department to address current employment permit appeals waiting times; and if he will make a statement on the matter. [25388/23]

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David Stanton

Question:

138. Deputy David Stanton asked the Minister for Enterprise, Trade and Employment to provide an update on an employment permit appeal application for a person (details supplied); and if he will make a statement on the matter. [25389/23]

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Written answers

I propose to take Questions Nos. 137 and 138 together.

Appeals received in respect of the refusal of all permit types are processed in date order. The Employment Permits Section of the Department informs me that as of week ending 22 May 2023, appeals received on the week of 3rd of April 2023 are being processed.

The time taken to process an appeal can vary depending on the application. The appeals officer may need to request additional information in respect of the application. In such cases, the applicant is given 28 days in which to supply the information requested.

In relation to the application mentioned in the details supplied, the Employment Permits Section informs me that a request for a review was received on 24 April 2023. That appeal is currently awaiting consideration by the Employment Permits team. If a decision on this application is required urgently, a request to expedite the appeal can be sent to epreviews@enteprise.gov.ie.

Question No. 138 answered with Question No. 137.

School Transport

Questions (139)

Patricia Ryan

Question:

139. Deputy Patricia Ryan asked the Minister for Education if school transport can be provided to a child (details supplied) from their home; and if she will make a statement on the matter. [25331/23]

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Written answers

The School Transport Scheme is a significant operation managed by Bus Éireann on behalf of the Department of Education.  In the current school year, over 149,000 children, including over 18,000 children with special educational needs, are transported on a daily basis to primary and post-primary schools throughout the country.  There has been an increase of 21% tickets issued to eligible students and 38% tickets issued on a concessionary basis in the current 2022/23 school year compared to the 2021/22 school year.

In addition, school transport scheme services are being provided in the current school year for over 5,200 children who have arrived to Ireland from Ukraine.

The total cost of the scheme in 2022 was €338.9m.

The National Council for Special Education acts in an advisory role to the Department of Education and Skills on the suitability of placements for children with special needs.  Under the terms of the School Transport Scheme for Children with Special Educational Needs, the Department will consider the report of the Special Education Needs Organiser (SENO). 

School transport is provided to children with special needs who are attending the nearest school to their place of residence that is or can be resourced to meet their educational needs, as identified by the SENO.

Children are eligible for transport where they: 

• have special educational needs arising from a diagnosed disability in accordance with the designation of high and low incidence disability set out in Department of Education and Skill’s (DES) Circular 02/05 and 

• are attending the nearest recognised: mainstream school, special class/special school or a unit, that is or can be resourced, to meet their special educational needs. 

Eligibility is determined following consultation with the National Council for Special Education (NCSE) through its network of Special Education Needs Organisers (SENO).  Decisions regarding transport eligibility will be based on the prevailing circumstances at the time of first enrolment. 

A parent/guardian should contact the school principal of the school that their child is attending who will assist in making an application for school transport to the SENO that is affiliated with their school. Further information is available at: gov.ie/schooltransport.

Special Educational Needs

Questions (140)

Robert Troy

Question:

140. Deputy Robert Troy asked the Minister for Education if she will outline in detail the additional supports available in secondary schools for pupils with a diagnosis of autism; if there is a provision in place to offer regular engagement with speech and language therapy and reading supports; and if she will outline other ancillary services which can be availed of by pupils and parents to support a fair educational opportunity. [25347/23]

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Written answers

I would like to thank the Deputy for the question and would like to advise the following:

Enabling children with special educational needs to receive an education is a priority for this Government.   

For 2023, the spend by my Department on special education will be substantially increased by over 10% on last year, meaning that for 2023 my Department will spend over €2.6 billion on special education.

This level of educational funding and support is unprecedented and represents in excess of 27% of the Department’s total allocation for 2023.

This includes additional teaching and care supports.  It also includes funding for the National Educational Psychological Service (NEPS) for an additional 54 psychologists to provide services to special schools and special classes.

In 2023 the number of teaching and special need assistant (SNA) posts in our schools will increase with an additional 686 teachers and a further 1,194 SNAs in our schools next year.

For the first time ever we will have over 19,000 teachers working in the area of special education and over 20,000 SNAs. Together we have almost 40,000 qualified and committed people in our schools who are focused wholly and exclusively on supporting children with special educational needs.

It is my Department’s policy, in accordance with the principles of inclusive education, that pupils with additional learning needs are supported in mainstream classes along with their peers, with additional supports provided as necessary.

The Department provides for a range of placement options and supports for schools, which have enrolled pupils with special educational needs in order to ensure that wherever a child is enrolled, they will have access to an appropriate education.

The functions of the National Council for Special Education (NCSE) include planning and coordinating the provision of education and support services to children with special educational needs in conjunction with schools and the Health Service Executive (HSE).

The NCSE, through its network of local Special Educational Needs Organisers (SENOs), is responsible for processing applications from schools for special educational needs supports as required.  The NCSE is aware of emerging need from year to year and where special provision is required it is planned and established to meet that need.

 The allocation of Special Education Teachers (SET) allows schools to provide additional teaching support for all pupils who require such support in their schools and for schools to deploy resources based on each pupil’s individual learning needs.

In addition, Special Needs Assistants (SNAs) play a central role in the successful inclusion of students with additional and significant care needs into mainstream education, special classes and special schools ensuring that these students can access an education to enable them to achieve their best outcomes and reach their full potential.

The NCSE provides support for teachers with additional training needs in the area of special education, through the NCSE support service which manages, co-ordinates and develops a range of supports in response to identified teacher training needs.

 This support service provides Teacher Professional Learning (TPL) to teachers of pupils with a variety of special educational needs. The NCSE continues to update current TPL courses for teachers and design new TPL courses in response to the needs of teachers.

 Detailed information on the comprehensive programme of TPL seminars on a variety of special educational needs topics is published on the NCSE website and is available at: ncse.ie/tpl

 When allocating resources schools take into account the learning needs of students as evidenced by performance in schools but also supported where relevant by information provided regarding the nature of a condition that a student may have. Specific interventions are therefore tailored, by the school, to the individual’s needs, rather than being generic to a specific difficulty, disability or condition.

 My Department also provides funding for assistive technologies for children where they are required. Information on these supports is available also via the local SENO.

In March 2022, my Department published an interactive guidance document, ‘Autism Good Practice Guidance for Schools: Supporting Children and Young People’ as a resource for schools and others.

 This guidance document has been developed as a resource for schools to support the needs of students with autism. It aims to assist teachers, SNAs and others working with children and young people with autism in an education setting to understand their needs so that there can be effective engagement.

The guidance was developed by an expert working group drawn from the National Educational Psychological Service (NEPS), the NCSE, the department’s Inspectorate and the Middletown Centre for Autism.

 It is designed to help support the wellbeing, learning and participation of children and young people with autism in education.  It aims to assist school staff to understand the varied nature of students’ strengths and needs, as well as to identify whole-school and individualised approaches to supports for students. 

 These supports along with developed curriculum aim to provide a child/young person with the highest standard of education in mainstream classes, special classes and special schools.

The provision of health-related supports, including speech and language therapy services, is the responsibility of the Health Service Executive (HSE), and matters in relation to the provision of health-related services should therefore be directed to that body or to the Department of Health.

 My Department and the NCSE are committed to delivering an education system that is of the highest quality and where every child and young person feels valued and is actively supported and nurtured to reach their full potential.

Seirbhísí trí Ghaeilge

Questions (141)

Aengus Ó Snodaigh

Question:

141. D'fhiafraigh Deputy Aengus Ó Snodaigh den Aire Oideachais an bhfuil sí ar an eolas nach bhfuil an tairseach chlárúcháin MyRegistration/MoChlarú de chuid na Comhairle Múinteoireachta ar fáil i nGaeilge do mhúinteoirí fós cé gur gealladh go mbeadh sí ar fáil go luath sa bhliain 2023; an bhfuil a Roinn i dteagmháil leis an gComhairle ar an ábhar; agus an ndéanfaidh sí ráiteas ina thaobh. [25348/23]

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Written answers

Tá Chomhairle na Mhúinteoireachta tar éis comhairle a thabhairt gur chuir siad tús le tairseach clárúcháin nua, My Registration/MoChlarú, a chuirfidh réitigh ceann go ceann ar fáil i dtaobh próisis chlárúcháin i Mí Dheireadh Fhómhair 2021. Tá an obair sin ag céim forbartha um an dtaca seo, agus tá i gceist go n-oscófaí an tairseach i lár na bliana 2023.

Bhí tionchar ag dúshláin earcaíochta laistigh den earnáil TF dá conraitheoir ar obair forbartha ar an tairseach. 

Idir an dá linn, tá bearta eatramhacha i bhfeidhm ag an gComhairle le gur féidir le múinteoirí cláraithe athnuachan a dhéanamh ar a gclárú nó iarratas a chur isteach ar ghrinnfhiosrúchán i nGaeilge.

Is fíor ardtosaíocht don Chomhairle Mhúinteoireachta é leagan Gaeilge den tairseach, My Registration/Mo Chlárú, a chur i bhfeidhm. Tá eolas ar fhorbairt na tairsí, MyRegistration/Mo Chlarú, as Gaeilge agus eolas ar na bearta eatramhacha maidir le clárú a athnuachan agus iarratas a chur isteach ar ghrinnfhiosrúchán i nGaeilge ar fáil ar shuíomh gréasáin na Comhairle Múinteoireachta.

School Transport

Questions (142)

James O'Connor

Question:

142. Deputy James O'Connor asked the Minister for Education further to Parliamentary Question No. 89 of 16 May 2023, if she will provide an update on new applications registered to date for the 2023/2024 school transport scheme for mainstream, SEN and Ukrainian students; if she will outline the number of paid up applications to date; and if she will make a statement on the matter. [25351/23]

View answer

Written answers

The School Transport Scheme is a significant operation managed by Bus Éireann on behalf of the Department of Education.  In the current school year, over 149,000 children, including over 18,000 children with special educational needs, are transported on a daily basis to primary and post-primary schools throughout the country.  There has been an increase of 21% tickets issued to eligible students and 38% tickets issued on a concessionary basis in the current 2022/23 school year compared to the 2021/22 school year.

In addition, school transport scheme services are being provided in the current school year for over 5,200 children who have arrived to Ireland from Ukraine.

 The total cost of the scheme in 2022 was €338.9m.

 The School Transport Scheme is an important service for families and children.  The purpose of the 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 have advised that the number of applications made for the school transport scheme within Cork county for the 2022/23 school year as compared to the applications made for the 2021/22 school year are outlined below. It is not possible to break these applications into constituencies within the county.  These applications will be checked and confirmed once final payments have been made and the number of applicants at that stage my differ. 

County of School

School Year 21/22

School Year 22/23

Difference

% Increase

Source Data Accurate as of

County of School

School Year 21/22

School Year 22/23

Difference

% Increase

Source Data Accurate as of

Cork Mainstream Applications

18340

21968

3628

19.78%

30/03/2022 & 30/03/2023

Cork SEN Applications

794

833

39

4.91%

11/05/2022 & 11/05/2023

Cork Ukrainian Applications

123

605

482

391.87%

13/05/2022 & 12/05/2023

Bus Éireann cannot provide the number of payments received at this time as the payment deadline is 9th  June 2023, therefore payments are still being received.

With regard to planning services for the 2023/2024 school year, Bus Éireann will review applications and plan routes during the summer months.  The closing date for new applications for the 2023/2024 school year was Friday 28 April.  The closing date for payment/entering medical details for tickets for the 2023/2024 school year in Friday 9 June. 

It is only after this time that Bus Éireann will know how many applications have been received and paid for and the eligibility of students can be confirmed.  Once the analysis of applications is complete, services will be planned for the upcoming school year.  

Pending completion of the School Transport review, there will be no removal or downsizing of buses/routes for the 2023/2024 school year.

Schools Building Projects

Questions (143)

Eoin Ó Broin

Question:

143. Deputy Eoin Ó Broin asked the Minister for Education if she will provide an update on the capital project for a school (details supplied); if a timeframe can be provided as to the commencement of the project; and if she will make a statement on the matter. [25363/23]

View answer

Written answers

The permanent school building project for the school referred to by the Deputy is to deliver a 1,000 pupil post-primary school and accommodation, including four classrooms, for children with special educational needs on a site being acquired from South Dublin County Council. This project is being delivered under the Department's Design and Build programme.

I am pleased to advise that this project has been approved to proceed to tender.  The Invitation to Tender issued on the 18th April 2023, as part of a bundle of projects issued to a Framework of Design & Build Contractors.

The tender process currently takes approximately 8-10 months.  Once a Contractor has been appointed, it is anticipated that construction would commence shortly thereafter.  My Department has been in contact with the school in relation to the formal arrangements and next steps in respect of same.

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