Tuesday, 10 Oct 2023

Written Answers Nos. 92-111

Motor Fuels

Questions (92)

Niamh Smyth

Question:

92. Deputy Niamh Smyth asked the Minister for Finance to review correspondence (details supplied); if he will outline if HVO falls under such rebate scheme; and if he will make a statement on the matter. [44015/23]

Written answers

Minister for Finance

Ireland’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 is comprised of a carbon component and a non-carbon component. The carbon component is referred to in legislation as the carbon charge, but it is more commonly referred to as the carbon tax. The non-carbon component of MOT is often referred to as “excise”, “fuel excise”, “fuel tax” or “fuel duty”, but it is important to note that both it and the carbon tax are the two components of MOT, which is an excise duty.

The purpose of the Diesel Rebate Scheme (DRS) is to provide support to qualifying road haulage and passenger transport operators when the average retail price of diesel, inclusive of VAT, is at or above €1.23 per litre. The Scheme provides for a partial repayment of MOT to qualifying operators. The rate of repayment of MOT is capped at 7.5 cents per litre. The DRS is a State Aid which must operate in compliance with EU law. 

MOT law defines a biofuel as being a fuel made from biomass, with biomass defined as the biodegradable fraction of products, waste and residues from agriculture (including vegetal and animal substances), forestry and related industries, as well as the biodegradable fraction of industrial and municipal waste. Section 100(5) of Finance Act 1999, which has been in place since 2012, provides that biofuels, such as Hydrotreated/Hydrogenated Vegetable Oil (HVO), are fully relieved from the carbon component of MOT.

The table below summarises current MOT rates applicable to biofuels used in place of auto-diesel, petrol and for non-propellant purposes such as heating. For comparison, it also details the MOT rates on auto-diesel, petrol and Marked Gas Oil.

-			MOT rates per 1,000 litres effective from 1 September 2023
Fuel type/use	Non-carbon component	Carbon component	Total MOT
Petrol	€476.80	€112.23	€589.03
Biofuel used instead of petrol	€476.80	Fully relieved	€476.80
Auto-diesel	€376.94	€129.81	€506.75
Biofuel used instead of auto-diesel	€376.94	Fully relieved	€376.94
Marked Gas Oil used for non-propellant (e.g. heating) purposes	€17.62	€131.47	€149.09
Biofuel used for non-propellant (e.g. heating) purposes	€17.62	Fully relieved	€17.62

As the rates above indicate, biofuels such as HVO benefit from significantly lower MOT rates due to the carbon tax relief. HVO used in place of auto-diesel is relieved of the carbon tax which, inclusive of VAT, equates to a relief of 16 cents per litre. This tax treatment is intended to promote a higher level of biofuel usage and supports the Government’s commitment to incentivising more environmentally friendly alternatives to fossil fuels. As the carbon component of MOT is fully relieved for biofuels, these fuels are not impacted by the ten-year trajectory of carbon tax increases which was introduced in Finance Act 2020. This means that, as annual increases in the carbon tax take effect, the differential in tax costs between biofuels and fossil fuels will continue to widen, further incentivising the uptake of biofuels.

Tax Forms

Questions (93)

Sorca Clarke

Question:

93. Deputy Sorca Clarke asked the Minister for Finance the number of access officers within the Revenue Commissioners available to assist people with a disability complete tax return; what offices they are located in; and what tax returns are available to them to provide assistance. [44212/23]

Written answers

Minister for Finance

I am advised by Revenue that it has fifteen appointed Access Officers assigned across its operational divisions that deal directly with customers. Access Officers are responsible for assisting customers with disabilities to access the services provided by Revenue.

In practical terms, Access Officers are a point of contact who arrange for the relevant customer service agents to answer the customer’s query. Access Officers will also assist customers by arranging services such as virtual appointments, Irish Sign Language translations, braille documentation and other services.

While Revenue’s trained customer service agents can assist customers to understand their obligations and with any difficulties they may have in completing forms, tax legislation operates on the principle of self-assessment and all customers must take responsibility for the completeness and correctness of their declarations and returns.

There are further details on Revenue’s Access Officer service available on Revenue's website at the link below:

www.revenue.ie/en/contact-us/head-office-functions/access-officer.aspx.

Tax Code

Questions (94)

Michael Healy-Rae

Question:

94. Deputy Michael Healy-Rae asked the Minister for Finance if the classification of hydrotreated vegetable oil from a substitute fuel to a biofuel will be considered in the forthcoming Finance Act (details supplied); and if he will make a statement on the matter. [43457/23]

Written answers

Minister for Finance

As the Deputy will be aware, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions. However some general information is provided below.

Finance Act 1999 provides for the application of excise duty in the form of Mineral Oil Tax (MOT) to liquid fuels used for motor or heating purposes. MOT is comprised of a non-carbon component and a carbon component. The carbon component is referred to in legislation as the carbon charge, but it is more commonly referred to as the carbon tax. The non-carbon component of MOT is often referred to simply as “excise”, “fuel excise”, “fuel tax” or “fuel duty”, but it is important to note that both it and the carbon tax are the two components of MOT which is an excise duty.

MOT law specifies excise duty rates for certain liquid fuels such as petrol, auto-diesel, kerosene and marked gas oil (MGO). Fuels used for propellant purposes (e.g. for powering motor vehicles) are subject to standard rates of MOT whereas fuels used for non-propellant purposes, such as heating, are subject to reduced MOT rates. Any liquid fuel which is not specified in MOT law is defined by that law as a “substitute fuel” and is subject to MOT. Under the law, the rate of MOT applicable to a substitute fuel is determined by the use to which it is put:  thus a substitute fuel used in place of auto-diesel attracts the auto-diesel rate of MOT, and the petrol rate of MOT applies to a petrol substitute. Substitute fuels which are used for reduced rate purposes, such as heating, attract the MGO rate of MOT.

MOT law defines a biofuel as any substitute fuel made from biomass. Biomass is further defined as the biodegradable fraction of products, waste and residues from agriculture (including vegetal and animal substances), forestry and related industries, as well as the biodegradable fraction of industrial and municipal waste. Different types of biofuels, such as hydrotreated vegetable oil, are not specified in legislation, meaning that any liquid fuel that meets the criteria of being produced from biomass is treated as a biofuel for MOT purposes. It is important to note that the MOT treatment of a particular biofuel – like all substitute fuels – is determined by its use.   

Under MOT law biofuels are not classified separately to substitute fuels, they are a subcategory of substitute fuels. As already outlined, substitute fuels used for reduced rate purposes, such as heating, attract the MGO rate of MOT.  Section 100(5) of Finance Act 1999, which has been in place since 2012, provides that biofuels are relieved from the carbon component of MOT. The table below summarises current MOT rates applicable to substitute fuels and details the differentiated treatment of substitute fuels of non-biomass origin and substitute fuels produced from biomass, i.e. biofuels.

MOT rates per 1,000 litres effective from 1 September 2023
Substitute fuel use	Non-carbon component	Carbon component	Total MOT
Non-biofuel used Instead of petrol	€476.80	€112.23	€589.03
Biofuel used Instead of petrol	€476.80	Fully relieved	€476.80
Non-biofuel used instead of auto-diesel	€376.94	€129.81	€506.75
Biofuel used instead of auto-diesel	€376.94	Fully relieved	€376.94
Non-biofuel used for non-propellant (e.g. heating) purposes	€17.62	€131.47	€149.09
Biofuel used for non-propellant (e.g. heating) purposes	€17.62	Fully relieved	€17.62

As the rates above indicate, biofuels used for heating qualify for the reduced MOT rate applicable to all non-propellant purposes and are also relieved from carbon taxation. Inclusive of VAT, the current MOT cost on a litre of biofuel used for heating is two cents (€0.02). This preferential tax treatment is intended to promote a higher level of biofuel usage and supports the Government’s commitment to incentivising more environmentally friendly alternatives to fossil fuels. As the carbon component of MOT is fully relieved for biofuels for both propellant and non-propellant purposes, these fuels are not impacted by the ten-year trajectory of carbon tax increases which was introduced in Finance Act 2020. This means that, as annual increases in the carbon tax take effect, the differential in tax costs between biofuels and fossil fuels will continue to widen, further incentivising the uptake of biofuels.

Tax Code

Questions (95)

Francis Noel Duffy

Question:

95. Deputy Francis Noel Duffy asked the Minister for Finance the reason his Department categorises approved retirement funds not as a pension, but as savings and investments; if consideration has been given to categorising approved retirement funds as a pension; and if he will make a statement on the matter. [43477/23]

Written answers

Minister for Finance

I am advised by Revenue that approved retirement funds (ARFs) are not pensions but post-retirement investment vehicles through which individuals can invest the proceeds of their pension fund at retirement and draw cash as required.  

By way of background, prior to the introduction of the ARF in Finance Act 1999, any person taking a pension from a Defined Contribution (DC) scheme or a Retirement Annuity Contract had to purchase an annuity with their remaining pension pot after drawing down the permissible tax-free retirement lump sum.  The ARF arrangement expanded the options at retirement so that, as an alternative to the annuity option, the balance of a pension fund could be taken in cash (subject to tax, as appropriate) or be invested in an ARF, subject to certain conditions.   

ARFs were initially confined to holders of personal pensions and proprietary director members of occupational pension schemes.  Finance Act 2000 extended the ARF option to the part of an employee’s occupational pension fund built up from Additional Voluntary Contributions (AVCs).  It was further extended in Finance Act 2011 to cover an employee’s entire pension fund where the fund is a DC occupational pension scheme.

In contrast to a pension to which an individual makes direct contributions to the pension fund, an individual does not make contributions directly into an ARF.  Instead, an ARF provides a vehicle in which an individual may invest the accumulated proceeds of their pension funds on retirement.  The beneficial ownership of the assets in an ARF remains with the individual but must be managed by a qualified fund manager (QFM), as defined in section 784A Taxes Consolidation Act 1997 (TCA).

Unlike a pension, an ARF allows the individual greater control over the investment of their assets, subject to certain investment restrictions as set out in Chapter 19 of Revenue’s Pensions Manual.

The categorisation of an ARF as a post-retirement investment vehicle and not a pension has also been upheld by two recent Tax Appeal Commission (TAC) determinations, 36TACD2019 and 28TACD2023.

Finally, it should be noted the Inter Departmental Pension Reform and Tax Group in its 2020 Report recommended  that the ‘ARF option’ should be discontinued on a prospective basis to be replaced by a combination of inscheme drawdown and a re-designed Personal Retirement Savings Account which operates as a whole-of-life product. This would both simplify the pension landscape and enhance consumer outcomes by improving regulation and reducing costs. Work on implementing this complex piece of work is ongoing.

Tax Code

Questions (96)

Ged Nash

Question:

96. Deputy Ged Nash asked the Minister for Finance if he will outline, in view of the Low Pay Commission's recommendation that the hourly rate of the national minimum wage should rise to €12.70 in 2024, the estimated full-year cost of adjusting USC rates to avoid a cliff edge for full-time workers on the national minimum wage; and if he will make a statement on the matter. [43507/23]

Written answers

Minister for Finance

The Department of Enterprise, Trade and Employment has policy responsibility in relation to the national minimum wage and any changes to the national minimum wage are a matter for that Department and the Minister for Enterprise, Trade and Employment in the first instance. 

I am advised by Revenue that the estimated cost of increasing the upper end of the 2nd band of the USC by €2,840 to €25,760 is €115 million and €135 million on a first and full year basis respectively.

Tax Yield

Questions (97)

Cian O'Callaghan

Question:

97. Deputy Cian O'Callaghan asked the Minister for Finance if he will provide the gross rental income tax take and the number of tax units charged for rental income during 2021 and 2022; and if he will make a statement on the matter. [43557/23]

Written answers

Minister for Finance

I am informed by Revenue that a taxpayer’s Income Tax liability is calculated on their total income from all sources, rather than being separately calculated for each source of income (such as rental income). For this reason, it is not possible to identify tax paid arising from rental income alone.

The Deputy may be interested in Revenue’s publications on rental income, which outline the available data on rental income including the numbers declaring rental income, the amount of income and profit declared, and the detail of the reliefs availed of. These papers are available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/income-distributions/rental-income.aspx. The 2021 report will be published in the coming weeks.

Tax Reliefs

Questions (98)

Aengus Ó Snodaigh

Question:

98. Deputy Aengus Ó Snodaigh asked the Minister for Finance where the intellectual property rights of a designated activity company, established for the purpose of section 481 tax relief, go upon the dissolution of the said company. [43580/23]

Written answers

Minister for Finance

I am advised by Revenue that a qualifying company for the purposes of section 481 of the Taxes Consolidation Act 1997, often referred to as the Designated Activity Company or DAC, is required to exist “solely for the purposes of the production of only one qualifying film”. As a result, it will usually receive the power to use whatever rights are necessary for the production of the film, documentary or TV series. The qualifying company does not generally hold intellectual property rights once the project has completed. 

The rights are generally conveyed through an agreement such as a One Picture Licence or a Production Service Agreement (PSA). The rights are licenced from the party that holds the intellectual property rights, in most cases the Commissioning Producer which is the entity commissioning the project. Where a project is a co-production between multiple companies, the ownership and usage rights may be set out in numerous agreements between the Irish producer company and its co-producer(s) and the conditions stipulated in the PSA.

PSAs typically include a provision requiring a qualifying company to assign any rights, title or interest it may have, or have created, in the course of the project. This assignment is generally to the producer company or the Commissioning Producer.

Revenue Commissioners

Questions (99)

Jennifer Murnane O'Connor

Question:

99. Deputy Jennifer Murnane O'Connor asked the Minister for Finance if there will be a return to full customer service within Revenue for the public, following the withdrawal of many in-person services (details supplied) during the pandemic; and if he will make a statement on the matter. [43584/23]

Written answers

Minister for Finance

I am advised by Revenue that, while they previously provided a traditional over-the-counter service in a number of their offices, the changing demands of taxpayers and the need to provide an efficient and cost-effective service has resulted in the overall mix and nature of service channels evolving.

Revenue provides a full range of online services for taxpayers to manage their tax affairs, which for the most part removes the requirement for in-person services. These services, which include an online communications channel through the MyEnquiries system, are available 24/7, are easy to use and are fully secure.    

For taxpayers who, for a variety of reasons, may not have access to the online services, Revenue offers extensive support across its various telephone helplines, a full service for queries being received through the postal system and an appointments service which allows taxpayers to schedule either a virtual or in-person appointment at a time that suits them.

Further details on the appointment service are available on Revenue’s website at the following link: www.revenue.ie/en/contact-us/customer-service-contact/paye-jobs-and-pensions-helpline.aspx?gcd=0050.

Revenue has advised me that the PAYE Helpline operates from 9.30am to 1.30pm, Monday to Friday as analysis has shown that the majority of phone contacts are received in the morning.

Revenue’s current deployment of resources, and the model of both the PAYE phone service and online services reflects demand levels from PAYE taxpayers.

Tax Code

Questions (100)

Michael Ring

Question:

100. Deputy Michael Ring asked the Minister for Finance if there are any plans to update VAT regulations for a sector (details supplied); and if he will make a statement on the matter. [43633/23]

Written answers

Minister for Finance

As the Deputy will be aware, it is a longstanding practice that the Minister for Finance does not comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions. 

However, the VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law must comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member States may apply a lower rate of VAT. There is no provision in the VAT Directive to provide for separate treatment for goods exchanged as part of the circular economy.

State Properties

Questions (101)

Ivana Bacik

Question:

101. Deputy Ivana Bacik asked the Minister for Finance if the Office of the Revenue Commissioners owns properties or sites which are vacant or derelict; if so, the number and addresses of such properties; if they are recorded on the vacancy or dereliction registers; and the reason for which they are vacant or derelict, in tabular form. [43670/23]

Written answers

Minister for Finance

I am advised that the Revenue Commissioners own no buildings that are vacant or derelict.

State Properties

Questions (102)

Ivana Bacik

Question:

102. Deputy Ivana Bacik asked the Minister for Finance if the Central Bank owns properties or sites which are vacant or derelict; if so, the number and addresses of such properties; if they are recorded on the vacancy or dereliction registers; and the reason for which they are vacant or derelict, in tabular form. [43700/23]

Written answers

Minister for Finance

I am advised by the Central Bank of Ireland that it does not hold any properties or sites that are vacant or derelict as per the Derelict Sites Act 1990, and that consequently the Central bank does not have any premises or sites recorded on Dublin City Council’s Derelict Sites register. 

Tax Data

Questions (103)

John Paul Phelan

Question:

103. Deputy John Paul Phelan asked the Minister for Finance whether he is aware of a recent report (details supplied) on total tax revenue as a proportion of national income in the United Kingdom; if his Department monitors any similar measure of the overall level of taxation in Ireland; and if so, to outline the findings of any such research in recent years. [43720/23]

Written answers

Minister for Finance

My Department regularly monitors all fiscal developments and publishes updates on taxation receipts on a monthly basis in the Fiscal Monitor and biannually in the Stability Programme Update and Budget documentation.

Receipts are also analysed from a structural perspective in the Annual Taxation Report. The most recent Annual Taxation Report set out total taxation receipts as a share of national income. The report is available at: www.gov.ie/en/publication/69bd1-annual-taxation-report-2023/.

In 2022, Exchequer taxation revenue amounted to €83.1 billion. As a share of national income, as measured by GNI*, this amounted to approximately 30 per cent.

Tax Data

Questions (104)

John Paul Phelan

Question:

104. Deputy John Paul Phelan asked the Minister for Finance further to Parliamentary Question No. 166 of 26 September 2023, if he will provide the equivalent figures for 2007 to 2020, inclusive. [43723/23]

Written answers

Minister for Finance

I am advised by Revenue that, further to Parliamentary Question No. 166, the equivalent figures for the available years 2012 to 2020 are set out in the table below, which outlines the number of taxpayer units who had a source of Schedule E PAYE income, but who did not have a liability to either Income tax or USC. Data for the years 2007 to 2011 is not currently readily available.

Year	Taxpayer Units
2020	552,877
2019	637,070
2018	587,159
2017	585,519
2016	593,637
2015	560,914
2014	488,266
2013	472,286
2012	455,932

I am also advised by Revenue that such data is not available in respect of individuals as tax liabilities are assessed on a taxpayer unit basis. A taxpayer unit can consist of two individuals in cases where a couple who are married or in a civil partnership elect to be jointly assessed.

The Deputy should note that the liability of a taxpayer unit is calculated by reference to the total income of the unit across all sources having regard to any applicable credits or reliefs.

Tax Reliefs

Questions (105, 106, 107, 108, 118)

Ivana Bacik

Question:

105. Deputy Ivana Bacik asked the Minister for Finance his views on the adequacy of the Disabled Drivers Medical Board of Appeal; the number of applications awaiting a decision from the Board; the average waiting time for a decision; and the number of appeals considered and determined in each of the past 12 months; and if he will make a statement on the matter. [43733/23]

Mary Lou McDonald

Question:

106. Deputy Mary Lou McDonald asked the Minister for Finance how many requests for appeal hearings with the DDMBA (Disabled Drivers Medical Board of Appeal) are currently in hand; and if he will make a statement on the matter. [43738/23]

Mary Lou McDonald

Question:

107. Deputy Mary Lou McDonald asked the Minister for Finance when appeal hearings with the DDMBA (Disabled Drivers Medical Board of Appeal) will recommence for persons who have had a primary medical certificate application deemed ineligible. [43739/23]

Mary Lou McDonald

Question:

108. Deputy Mary Lou McDonald asked the Minister for Finance to provide an update on his Department’s engagement with NRH (National Rehabilitation Hospital) regarding the DDMBA (Disabled Drivers Medical Board Of Appeal); have financial arrangements been agreed with NRH (National Rehabilitation Hospital); have the NRH (National Rehabilitation Hospital) agreed to host the DDMBA (Disabled Drivers Medical Board of Appeal (DDMBA); and if he will make a statement on the matter. [43740/23]

Michael Creed

Question:

118. Deputy Michael Creed asked the Minister for Finance further to Parliamentary Question No. 232 of 27 June 2023, if he will outline the current situation regarding the functioning of the Disabled Drivers Medical Board of Appeal; and if he will make a statement on the matter. [43904/23]

Written answers

Minister for Finance

I propose to take Questions Nos. 105, 106, 107, 108 and 118 together.

Progress has been made on efforts to convene a new Disabled Drivers Medical Board of Appeals (DDMBA), to secure new hosting arrangements for the DDMBA and to recommence the appeals process.

I have now formally appointed all five members to the new DDMBA. Funding arrangements between the Department of Finance and the Department of Health have been agreed. On this basis the National Rehabilitation Hospital has confirmed they will again host the DDMBA. Preparatory work is underway, that will include due deliberation on how best to clear the backlog. The appeals process will re-commence upon completion of this work. In parallel, my officials are working with the NRH to conclude other conditions for new hosting arrangements, which may continue after the appeals process is again up and running.

I appreciate that it has taken far longer than anticipated to get to this point. With the Department of Health we have had to run four Expression of Interest campaigns over 18 months to source the legislatively required five members. We have also had to re-negotiate new hosting arrangements with the NRH following their withdrawal of services in February 2023.

As of end August 2023 (latest data available) there were 1,079 appeals outstanding. Data is not available on average waiting times. No appeals have been heard since the resignation of all Board members in November 2021.

Finally you should note that 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.

Question No. 106 answered with Question No. 105.

Question No. 107 answered with Question No. 105.

Question No. 108 answered with Question No. 105.

Tax Reliefs

Questions (109, 110, 121, 139)

Mary Lou McDonald

Question:

109. Deputy Mary Lou McDonald asked the Minister for Finance the progress made to date by his Department regarding the replacement of the disabled drivers and disabled passengers scheme; and if he will make a statement on the matter. [43741/23]

Mary Lou McDonald

Question:

110. Deputy Mary Lou McDonald asked the Minister for Finance whether a review of regulations underpinning the disabled drivers and disabled passengers scheme and primary medical certificate scheme has taken place arising from the Supreme Court challenge to the conflict between the regulations and primary legislation; and if he will make a statement on the matter. [43742/23]

Patrick Costello

Question:

121. Deputy Patrick Costello asked the Minister for Finance when a decision will be made on implementation of the recommendations of the final report of the NDIS transport working group's review of the disabled drivers and disabled passengers scheme. [43923/23]

David Stanton

Question:

139. Deputy David Stanton asked the Minister for Finance his views on extending the terms of the disabled drivers and disabled passengers scheme; and if he will make a statement on the matter. [44128/23]

Written answers

Minister for Finance

I propose to take Questions Nos. 109, 110, 121 and 139 together.

The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from Vehicle Registration Tax and VAT on the use of 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 issued by the relevant Senior Area Medical Officer (SAMO) or a Board Medical Certificate issued by the Disabled Driver Medical Board of Appeal. Certain other qualifying criteria apply in relation to the vehicle, in particular that it must be specially constructed or adapted for use by the applicant.

To qualify for a Primary Medical Certificate an applicant must be permanently and severely disabled, as defined by meeting one of six medical criteria. The criteria are as follows:

• Be wholly or almost wholly without the use of both legs.

• Be wholly without the use of one of their legs and almost wholly without the use of the other leg such that they are severely restricted as to movement of their lower limbs.

• Be without both hands or without both arms.

• Be without one or both legs.

• Be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg.

• Have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.

The medical criteria were included in the Finance Act 2020, by way of amendment to Section 92 of the Finance Act 1989. This amendment arises from legal advice in light of the June 2020 Supreme Court judgement that the medical criteria in secondary legislation was not deemed to be invalid, nevertheless it was found to be inconsistent with the mandate provided in Section 92 of the Finance Act 1989 (primary legislation).

The final report of the NDIS Transport Working Group's review of mobility and transport supports including the Disabled Drivers and Disabled Passengers Scheme (DDS), endorsed proposals for a modern, fit-for-purpose vehicle adaptation scheme in line with international best practice that would replace the DDS, as it is no longer fit-for-purpose on any and all aspects. The proposals note this was a clear deliverable for the near future.

The NDIS TWG was chaired by Minister Anne Rabbitte and led by the Department of Children, Equality, Disability, Integration and Youth (DCEDIY).

Access to transport for people with disabilities is a multifaceted issue that involves work carried out by multiple Government departments and agencies. Under the aegis of the Department of Taoiseach officials from relevant Departments and agencies are meeting to discuss the issues arising from the NDIS report and to map a way forward. My officials are proactively engaging with this Senior Officials Group work as an important step in considering ways to replace the DDS, as one specific personal transport response, in the context of broader Government consideration of holistic, multifaceted and integrated transport and mobility supports for those with a disability. A first meeting was held in July 2023. Department of Taoiseach officials are currently considering material supplied after that meeting.

In that context, any further changes to the existing DDS would run counter to NDIS proposals to entirely replace the scheme with a modern, fit-for-purpose vehicular adaptation scheme.

Question No. 110 answered with Question No. 109.

Business Supports

Questions (111)

Thomas Pringle

Question:

111. Deputy Thomas Pringle asked the Minister for Finance if he will consider extending the temporary business energy support scheme, as many small businesses in County Donegal and across the country are still facing extreme difficulty with the inflation crisis; and if he will make a statement on the matter. [43743/23]

Written answers

Minister for Finance

The Temporary Business Energy Support Scheme (TBESS) was introduced to support qualifying businesses with increases in their electricity or natural gas costs arising from the Russian invasion of Ukraine. Finance Act 2022 (as amended) made provision for the TBESS.

The scheme provided support to qualifying businesses in respect of increases in their electricity or natural gas costs. The TBESS was available to eligible tax compliant businesses carrying on a trade or profession, the profits of which are chargeable to tax under Case I or Case II of Schedule D.

The relevant claim periods for TBESS were the calendar months from 1 September 2022 to 31 July 2023 after which time the scheme ended. The final deadline for eligible businesses to submit claims for relief for each of those claim periods was Saturday, 30 September 2023. The scheme is now closed.

Over €145.3 million has been approved for payment to 31,309 businesses across the country, which includes €4.76 million approved for payment to 1,338 businesses in Donegal.

The TBESS was designed as a temporary measure and I do not have plans at this time to re-open the scheme or to introduce a similar scheme.