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Wednesday, 21 Jun 2023

Written Answers Nos. 68-84

Public Transport

Questions (68)

Paul Murphy

Question:

68. Deputy Paul Murphy asked the Minister for Transport what percentage of currently rolled out Connecting Ireland and Local Link routes are operated by private and publicly owned operators, respectively; and if he will make a statement on the matter. [30129/23]

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Written answers

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

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

In light of the NTA's responsibilities for TFI Local Link and Connecting Ireland services, I have referred your question to the NTA for direct reply to you. Please advise my private office if you do not receive a reply within ten working days.

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

Road Projects

Questions (69)

Patricia Ryan

Question:

69. Deputy Patricia Ryan asked the Minister for Transport when he intends to allocate funding from his Department’s €97 million surplus for road maintenance; how much of that will be allocated to Kildare County Council, which, in response to representations made by this Deputy, has stated that it has nothing in the budget to fix a very badly deteriorated and pot-holed section of road in Monasterevin; and if he will make a statement on the matter. [30213/23]

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Written answers

Concerning additional investment for Regional and Local Roads from the Q1 underspend, as I do not expect a significant underspend to arise by year end, I cannot sanction re-allocating funds within the budget at this point. In February this year I announced an Exchequer investment of €626million in our regional and local roads across the State which includes an increase in funding of €20 million for road pavement and rehabilitation works.

Within the budget available for the regional and local road grant programme, the objective is to allocate funding to eligible local authorities on as equitable a basis as possible taking the length of the road network into account. The main focus of the grants continues to be the protection and renewal of the regional and local road network. It should be noted that Exchequer funding for regional and local roads is intended to supplement realistic contributions from local authorities’ own resources. As the statutory road authorities for their areas, it is open to local authorities to prioritise investment in regional and local roads.

Revenue Commissioners

Questions (70)

Catherine Murphy

Question:

70. Deputy Catherine Murphy asked the Minister for Finance the estimated full-year cost if the number of Revenue Commissioners drugs detection teams increased to 41. [29931/23]

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Written answers

I understand that the Deputy confirmed that the question refers to dog detector teams. I am advised by Revenue that it currently operates 23 detector dog teams, including one team working on behalf of the Department of Agriculture, Food and the Marine.

The year one cost of each detector dog team is approximately €100,000. This includes the cost of a trained detector dog, salary of the handler, training for the handler with the dog, transport, and kennelling arrangements. Subsequent costs associated with each detector dog team is approximately €40,000 per annum. This includes salary, allowances, uniform, food, vet bills and other related costs.  If the number of detector dog teams were increased to 41, the estimated full cost in year one, including costs associated with 18 new teams and the 23 teams currently operating, would be approximately €2.7 million.  The ongoing annual cost of 41 teams would be approximately €1.6 million. 

I am advised by Revenue that the dog detector teams are an important component of Revenue’s enforcement assets that are complemented by a broad suite of detection equipment and technologies deployed to target fraud, illicit trade, smuggling and organised crime. Scan technology is deployed at all major points of entry and works in tandem with the dog detector teams. Revenue’s approach to targeting illicit activities on the lines outlined involves the use of analytics and detection technologies and ensuring the optimum deployment of resources on a risk-focused basis. In that context, I understand that operational requirements and arrangements regarding the deployment and use of detection technology and resources, including dog detector teams, are kept under regular review by Revenue having regard to ongoing risk assessment of smuggling and criminal activities and evolving operational needs. 

I am strongly supportive of Revenue having the necessary resources to fulfil its mandate in respect of its responsibilities, responsibilities that are critical for its effective functioning as a tax and customs administration and for the effective functioning of the State generally. I am always open to considering any proposals from Revenue regarding additional resources to support its important work in targeting fraud, illicit trade and smuggling in light of developments and experience.

Universal Social Charge

Questions (71)

Richard Boyd Barrett

Question:

71. Deputy Richard Boyd Barrett asked the Minister for Finance if he will clarify a taxation query (details supplied); and if he will make a statement on the matter. [29979/23]

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Written answers

The Universal Social Charge (USC) was designed and incorporated into the Irish taxation system in 2011 to replace two other charges, namely the Health and Income Levies.  Its primary purpose was to widen the tax base and to provide a steady income to the Exchequer to provide funding for public services.  It is a more sustainable charge than those it replaced and is applied at a low rate on a wide base.  

The USC is an annual tax payable on an individual’s total income in a year, subject to a number of exemptions and reliefs.  In particular, an individual is not liable to pay USC where his or her total income in the tax year does not exceed €13,000 and individuals aged 70 and over, or those who hold a full medical card, benefit from a lower rate of USC (provided their total income does not exceed €60,000).  

Pensions, other than pensions paid by the Department of Social Protection, form part of an individual’s income for USC purposes in years in which they are paid and are charged to USC. 

In computing the USC payable in a year, contributions to a pension fund are not taken into account to reduce the amount of USC payable as would be the case with income tax.  As such, the USC payable by an employee is charged on the person’s gross income.  

I have no plans to narrow the USC base by allowing relief in respect of pension contributions as it would run counter to the principle of keeping USC as broadly based a charge as possible. Its broad base helps ensure that the USC is a stable source of revenue for the State. While there is no specific USC relief on pension contributions, there is an exemption on retirement lump sums.    Pension scheme lump sum payments at retirement are exempt from USC up to €500,000. Qualifying retirement lump sums in excess of €500,000 are subject to USC at the individual’s applicable rate.  

Finally, it is important to point out that Ireland has one of the most progressive personal income tax systems in the world, which plays a crucial role in the process of income redistribution. Our redistributive tax system has been acknowledged by the IMF, the OECD and the ESRI. It is my view that a broad-based, progressive income tax system, where the majority of income earners make some contribution but according to their means, is the most fair and sustainable income tax system in the long term.

Tax Code

Questions (72)

Bernard Durkan

Question:

72. Deputy Bernard J. Durkan asked the Minister for Finance the grounds upon which an employee (details supplied) whose company availed of TWSS in 2020 and who received no increase in their net pay during the same period their company availed of TWSS is now considered liable for tax on that period by the Revenue Commissioners; if this case can be re-examined as a matter of urgency; and if he will make a statement on the matter. [30093/23]

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Written answers

The Temporary Wage Subsidy Scheme (TWSS) was introduced on 26 March 2020. It was legislated for in Section 28 of the Emergency Measure in the Public Interest (Covid-19) Act 2020 and was an emergency measure to deal with the impact of the Covid-19 pandemic on the economy. As the Deputy will be aware in order to maximise the financial support provided to recipients, tax on TWSS payments was not collected in real-time through the PAYE system and instead the liability for the 2020 tax year was determined at the end of the year by Revenue through the regular ‘end year review’ process.

I am advised by Revenue that the person concerned received payments under the TWSS from April – June 2020 and their employer also ‘topped up’ their earnings during that period. The ‘topped up’ amounts were taxed in real-time, with their full tax credits and rate bands applied to this income during the year, while the TWSS payments were taxed at year-end. As the tax credit and rate band allocations of the person concerned had been used on their salary during the year, they were not available for use at year end against their TWSS income, which resulted in a tax liability in respect of the TWSS payments.

Following the submission of an income tax return for tax year 2020 by the person concerned, Revenue confirm they have re-examined the case and are satisfied the tax liability is correct for the 2020 tax period. As the tax liability is now finalised, the individual concerned can opt to pay any income tax and USC liability fully or partially through the Payments/Repayments facility in myAccount.

However, should they not opt to pay fully or partially, the outstanding tax liability will be collected by reducing their tax credits over a four year period , interest free commencing in January 2024.

I am further advised that Revenue did facilitate employers who wished to pay some, or all, of the employees' 2020 tax liabilities which arose due to the TWSS. Initially this facility was limited to payments made by employers on behalf of their employees up to end June 2021. The concession was extended to run until the end of September 2021 to ensure employers have the fullest information available following the TWSS Reconciliation process. Employers wishing to avail of this facility engaged directly with employees and agreed the value and method to pay the liability involved. Revenue did not apply benefit-in-kind rules to these payments employers make on behalf of their employees.

Vehicle Registration Tax

Questions (73)

Marian Harkin

Question:

73. Deputy Marian Harkin asked the Minister for Finance what steps, if any, he has taken in relation to a request by a person (details supplied) dated 8 May 2023 pursuant to section 144(2) of the Finance Act 2001 for a restoration order effective 24 April 2018 and the repayment of a disputed alleged penalty, arising from the Revenue Commissioners' seize and release VRT enforcement procedure; and if he will make a statement on the matter. [30122/23]

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Written answers

The Deputy should note that my office has replied to the named individual in relation to this matter on Monday June 19  June 2023, by email.

Vehicle Registration Tax (VRT) is a tax payable on registration of a vehicle in the State. The tax is administered by the Revenue Commissioners in accordance with law. I have been advised by Revenue that its approach to enforcement of the law relating to Vehicle Registration Tax (VRT) is that in each instance where a failure to comply with the relevant legal requirements is detected, the matter is dealt with in a manner that is fair and proportionate in the circumstances of the particular case. Revenue officers are faced with a variety of situations in dealing with enforcement of compliance with VRT obligations. The type of scenario that may be encountered, and the action considered appropriate in each such scenario is set out at section 5.4.2 of the VRT Enforcement Manual available on the Revenue website.

The circumstances where vehicles may be seized for VRT related offences are set out in 5.7.2 of the VRT Enforcement Manual. This includes where an Officer forms the view that a person is a resident of the State and in possession of an unregistered vehicle contrary to section 139 of the Finance Act 1992, and that the person has had the vehicle in the State for in excess of a 30-day period.

I am advised that depending on the circumstances of a particular case, an Officer may then offer local release of the seized vehicle as set out in section 5.8 of the VRT Manual. Any petition made by a person subsequent to the release of the vehicle is dealt with by a Manager at local level. If the person is not satisfied with the outcome of this local review, he/she is informed that the petition can be reviewed by the National Prosecutions and Seizures Office (NPSO). In such cases, NPSO will request a complete file on the seizure and release terms from the seizing station. Additional information may be requested from the officers concerned and/or the person whose vehicle was seized. A review is conducted and the petitioner is written to informing them of the outcome of their petition and the seizing station is informed likewise. This review is entirely independent of the seizing station.

I am advised by Revenue that officers already exercised their discretion pursuant to section 144(2) Finance Act 2001 to restore the vehicle in question to the named individual on 25 April 2018.  The vehicle was released on the payment of a compromise sum and an undertaking by the named individual that the vehicle would be registered in the State within 30 days and all taxes and penalties paid or removed permanently from the State. The compromise sum applied in this instance is consistent with the scales outlined at section 5.8.4 of the VRT Manual. 

I have been advised by Revenue that the facts and circumstances leading to the seizure of the vehicle from the named individual have been reviewed in accordance with Revenue’s internal procedures.  The seizure was upheld and the compromise sum was not refunded, in part or whole. I have also been advised by Revenue that the matter has been subject to a review by the Ombudsman who found in favour of Revenue’s position.

I am informed that Revenue now consider this matter finalised, and no further reviews will be conducted. 

Interest Rates

Questions (74)

Aindrias Moynihan

Question:

74. Deputy Aindrias Moynihan asked the Minister for Finance if he will outline his approach to the phasing out of accommodative monetary policy and the ECB's increases in interest rates; and if he will make a statement on the matter. [30151/23]

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Written answers

As Minister for Finance, monetary policy is not part of my remit and it is not my place to comment or speculate on the setting of Eurozone interest rates, which is the responsibility of the ECB. However, I note the rapid tightening of monetary policy that has occurred over the past year. Whilst this has been a necessary step to prevent inflationary expectations from becoming de-anchored, the increase in interest rates will have knock on implications for the financing burden faced by both businesses and households.

While inflation remains far in excess of the ECB’s 2 per cent target, inflation has now passed its peak and is clearly on a toward trajectory. In May, headline inflation in Ireland stood at 5.4 per cent, representing a 4 percentage point reduction from last summer’s peak of 9½ per cent. However, ‘core’ inflation (excluding energy and unprocessed food) remains stubbornly high. With conditions in the labour market exceptionally tight, there is a real possibility of a wage-price spiral which would lead to second-round inflationary effects. Other capacity constraints in the economy such as those in the housing market could further elongate this period of heightened core inflation.

Government has provided timely support to households and businesses as they have tackled the increased cost of living over the past year. Many of the fiscal supports enacted have been temporary and targeted in order to help those most in need without exacerbating price pressures or impeding the ECB’s efforts of returning inflation to target.

My Department continues to monitor the ECB’s monetary policy decisions along with the latest inflation data on a continuous basis and will ensure that Government is best placed to respond to respond to future developments as they arise.

State Properties

Questions (75)

Bernard Durkan

Question:

75. Deputy Bernard J. Durkan asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the extent to which he is aware of proposals to develop lands in the vicinity of Castletown House, Celbridge, County Kildare; if he will ensure the historic significance of Castletown House is not in any way impaired by the proposed development and that sufficient lands surrounding the historic buildings are retained for future use by Castletown House; if clear delineation can be established by way of a buffer zone between the public and private lands; and if he will make a statement on the matter. [30096/23]

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Written answers

Flood Risk Management

Questions (76)

Ged Nash

Question:

76. Deputy Ged Nash asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if the OPW has any plans to address flooding at an estate (details supplied) in County Meath; and if he will make a statement on the matter. [30060/23]

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Written answers

The OPW are currently undertaking works in the Mornington area, some of which are on behalf of Meath County Council. However, none of these works are in relation to Eastham Court, Bettystown.

Meath County Council have indicated that there may have been some flooding in Eastham Court approximately one month ago, however, this appears to relate to drainage issues that are not the responsibility of the Council nor are these local drainage matters the responsibility of the OPW.

My officials have asked Meath County Council to follow up on this matter and if any further information becomes available I will inform the deputy.

Company Law

Questions (77)

Catherine Connolly

Question:

77. Deputy Catherine Connolly asked the Minister for Enterprise, Trade and Employment further to Parliamentary Question No. 3 of 2 December 2021 and the completion of the investigation by the DGCCRF, the status of plans to conduct an investigation into potential mis-selling by Irish agents, including an organisation (details supplied) involved in the French leaseback property scandal; and if he will make a statement on the matter. [29909/23]

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Written answers

In relation to the status of plans to conduct an investigation into the involvement of Irish agents. The Competition and Consumer Protection Commission (CCPC) have advised my Officials that it must be noted that although the property purchasers were resident in Ireland, the properties purchased were in France, were sold by French developers and subject to French property, contract and tax law, French planning regulations and the rules of the leaseback scheme which is a French scheme.  Irish traders relied on the information provided to them by the French principles to act as agents for the sale. 

The DGCCRF were therefore the relevant body to carry out the investigation into this matter. In undertaking their work, the CCPC understand that the DGCCRF scrutinized all cases where it believed establishing a criminal offence could be reasonably deemed feasible under suitable investigation conditions. The CCPC have been advised by the DGCCRF that as part of their investigation, the DGCCRF did not identify breaches of consumer protection law that could be attributed to Irish agents. 

In relation to the query regarding the DGCCRF report and findings, copies of the report have not been shared with the CCPC due to restrictions under French law.  The DGCCRF have advised the CCPC that the French rules on criminal procedure do not allow for any disclosure by them of the content of the reports that they have submitted to the public prosecutors.  It is the understanding of the CCPC that property owners wishing to obtain further information, can request access to files. 

As noted in an update from the CCPC to all complainants on 9 December 2022, as the French courts are now dealing with matters in relation to the French leaseback scheme, the work of the CCPC in this case has come to an end.

Departmental Budgets

Questions (78)

Catherine Murphy

Question:

78. Deputy Catherine Murphy asked the Minister for Enterprise, Trade and Employment the estimated cost in 2024 if the budget for the innovation voucher scheme were doubled. [29936/23]

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Written answers

The Innovation Voucher Programme is funded by my Department, though Enterprise Ireland.

The Innovation Voucher Programme is designed to build links between Ireland's public knowledge providers (higher education institutions and research performing bodies) and small businesses and help to create a cultural shift in the small business community's approach to innovation. The €5,000 vouchers encourage companies and public knowledge providers to work together on specific innovation questions and projects related to a company’s needs and is available to the broadest number of companies.  The nature of these projects will be such that they transfer knowledge that is new, thereby enabling a company to use this newly acquired knowledge to innovate a product, production process or service.

The Innovation Voucher Programme budget outturn for 2022 was €1,898,526 which comes from capital expenditure.  Data on innovation vouchers is collated on the basis of the time of redemption of the voucher, rather than the date of issue.  Based on the 2022 outturn data, a doubling of the expenditure on innovation vouchers in 2024 is estimated to cost €3,797,052.

Trade Data

Questions (79)

Réada Cronin

Question:

79. Deputy Réada Cronin asked the Minister for Enterprise, Trade and Employment to provide a list of the countries to which alumina refined at Aughinish is exported; the proportion of same to each country; and if he will make a statement on the matter. [29952/23]

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Written answers

Individual company data is commercially sensitive and can be inquired of the company itself. However, the Central Statistics Office (CSO) provides Irish product export data at tariff code level which is in the attached table (28182000 aluminium oxide).

-

Flow

Year

Values

Exports

Total €000

Total Tonnes

Jan-Dec 2022

Jan-Mar 2023

cn

Country

€000

Tonnes

€000

Tonnes

28182000

Cameroon

3,713

12,416

3,713

12,416

Canada

0

0

0

0

China

0

0

0

0

0

0

Costa Rica

4

1

4

1

France

193,644

544,084

21,610

63,019

215,254

607,103

Great Britain

24,677

69,451

24,677

69,451

Iceland

23,490

62,737

23,490

62,737

Malta

1

0

1

0

Mexico

2

3

2

3

Netherlands

15,182

46,253

15,182

46,253

Northern Ireland

16

1

4

0

20

1

Poland

977

274

111

33

1,089

306

Russia Federation

231,177

630,818

62,474

209,574

293,652

840,392

Sweden

88,985

243,527

9,796

33,032

98,781

276,559

Switzerland

0

0

0

0

0

0

28182000 Total

578,151

1,597,145

97,712

318,076

675,863

1,915,222

Qualifications Recognition

Questions (80)

Róisín Shortall

Question:

80. Deputy Róisín Shortall asked the Minister for Enterprise, Trade and Employment further to Parliamentary Question No. 193 of 15 June 2023, if he will provide a timeline for preparing and issuing a bulletin with information for the benefit of employers and healthcare assistant permit holders; and if he will make a statement on the matter. [29953/23]

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Written answers

Engagement is ongoing at present with officials of the Department of Health in the drafting of the healthcare assistant and employers information bulletin and it is anticipated that it will be finalised for release over the coming weeks.

Employment Rights

Questions (81)

Bríd Smith

Question:

81. Deputy Bríd Smith asked the Minister for Enterprise, Trade and Employment if he can detail the position in relation to the implementation of the security sector ERO, specifically, when the case will be heard in the High Court; the State's position on the current injunction against the ERO by some employers; and if he will make a statement on the matter. [30008/23]

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Written answers

On 3 August 2022, the former Minister of State for Employment Affairs, Business and Retail announced an intention to issue an Order to give effect to a statutory recommendation of the Labour Court concerning minimum rates of remuneration and other terms and conditions in the Security Sector. The Order was to apply from 29 August 2022.

On 24 August 2022, my Department was informed that High Court had granted an injunction prohibiting the commencement of the proposed Statutory Instrument giving effect to the new Employment Regulation Order for the Security Industry.

At this moment in time the Order cannot be proceeded with. The matter is before the courts. The Department has not received any date for the hearing in the High Court.

Employment Rights

Questions (82)

Bríd Smith

Question:

82. Deputy Bríd Smith asked the Minister for Enterprise, Trade and Employment if he can clarify whether his officials will attend the next hearing of the High Court into the injunction taken by employers against the security sector ERO; if he has discussed this issue with his officials or legal team; if he has sought the advice of the Attorney General; and if he will make a statement on the matter. [30124/23]

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Written answers

The Attorney General has nominated Counsel, on the instructions of the Chief State Solicitor’s Office (‘CSSO’) to represent the Minister in these proceedings.

Officials of the Department continue to engage with the CSSO to ensure that Counsel is fully briefed on relevant policy matters. Legal Advice received by the Department is privileged.

School Accommodation

Questions (83)

Réada Cronin

Question:

83. Deputy Réada Cronin asked the Minister for Education if her Department will move with all alacrity on the matter of a school (details supplied), given the long delays are having a major, negative impact on the school itself, the students attending and the position of An Ghaeilge culturally and linguistically within society and the education system; and if she will make a statement on the matter. [29873/23]

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Written answers

The project referred to by the Deputy is a priority for my Department and it is our intention to progress the accommodation brief for this school as quickly as possible. 

In the interim, my Department has been working with the school patron to ensure that there is sufficient accommodation in place to meet the interim needs of the school, pending the delivery of the main project. 

Key priorities for my Department's work programme include continuing strong delivery to support the operation of the school system with particular regard to planning ahead for the 2023/24 school year and beyond and also with particular regard to supporting special needs provision.

Special Educational Needs

Questions (84, 86, 87)

Réada Cronin

Question:

84. Deputy Réada Cronin asked the Minister for Education whether a school (details supplied) has applied for and been approved-sanctioned for two special needs classes; if so, when this was done; and if she will make a statement on the matter. [29888/23]

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Réada Cronin

Question:

86. Deputy Réada Cronin asked the Minister for Education whether a school (details supplied) has applied for relevant training, accommodation and IT grants for special classes; if so, when and if these have been approved by her Department; and if she will make a statement on the matter. [29890/23]

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Réada Cronin

Question:

87. Deputy Réada Cronin asked the Minister for Education whether a section 37A notice has been issued to a school (details supplied); if not, the reason; and if she will make a statement on the matter. [29891/23]

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Written answers

I propose to take Questions Nos. 84, 86 and 87 together.

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

Enabling children with special educational needs (SEN) to receive an education appropriate to their needs is a priority for this Government.

It is also a key priority for me as Minister for Special Education & Inclusion, for my Department and for the National Council for Special Education (NCSE). The vast majority of children with special educational needs are supported to attend mainstream classes with their peers. Where children with more complex needs require additional supports, special classes and special school places are provided.

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 providing supports to children and young people with special educational needs and their schools.

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 funding to support children with SEN in mainstream classes; funding for new special classes and new special school places; additional special educational teachers and special needs assistants.

The NCSE has responsibility for coordinating and advising on the education provision for children with special educational needs nationwide.

Over the last two to three years, my Department and the NCSE have introduced a number of strategic initiatives to plan for and provide sufficient special class and special school places.

These initiatives are bearing fruit with over 600 new special classes sanctioned at primary level, almost 300 new special classes sanctioned at post-primary level and five new special schools established over the last three years.

My Department is engaging intensely with the NCSE in relation to the forward planning of new special classes and additional special school places. This work involves a detailed review of statistical data in relation to forecasting demand for special class places, consideration of improved data sharing arrangements and a particular focus on the provision of special classes at post-primary level.

As a result of this forward planning, on the 12th of April, Minister Foley and I announced the establishment of 2 new special schools for the 2023/2024 school year, with further capacity being expanded in 11 other special schools.

Along with the two new special schools, 328 new special classes – 217 at primary and 111 at post-primary level – have been sanctioned by the NCSE for opening in the 2023/24 school year, with more to be confirmed in the coming weeks.

Of these new classes, 7 are in Co. Kildare, with 5 at primary level and 2 at post-primary level. These new classes will bring the total number of special classes in Kildare to 112. The NCSE expect further special classes to be sanctioned in Co Kildare very shortly.

The Minister has powers under Section 37A of the Education Act to direct a school to provide additional places but this power is only used as a last resort and where all reasonable efforts have failed.

This legal power to compel schools to open new special classes is only used where the following criteria apply:

• there is established need for additional places in an area

• it is considered that the schools involved in the Section 37 process have capacity to open the additional classes and

• all reasonable efforts have been made to support these schools in making the required provision.

The legislation has been used twice to date; initially in the Dublin 15 area in 2019 and more recently in the South Dublin area in 2020, in respect of primary school provision only.

It is important to note that where possible, children with special educational needs should be accommodated in mainstream education, but where the needs of the children are greater, special classes and indeed special schools are provided. Every effort must be made where special classes exist within a mainstream school to integrate the children and young people in this class with their peers in mainstream classes.

In relation to the school referred to by the Deputy, the NCSE has advised my Department that the school have expressed an interest in opening special classes. I want to acknowledge the interest shown from the school in this regard. While the NCSE do not propose to sanction new classes in this school for the coming school year, they will keep the matter under review and consider whether classes may be required to meet the needs of local children in the coming years.

Information on the list of schools with special classes, the types and locations of these classes is published on the NCSE website and is available at www.ncse.ie

The NCSE is committed to ensuring that sufficient special education placements will be available for children for the coming school year 2023/2024.

I want to reassure you also that my Department will continue to support the NCSE and schools through the provision of the necessary funding and capital investment to ensure all children are successful in accessing an education.

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