The USC plays a vital part in meeting many of the expenditure demands placed on the Exchequer. At over €5 billion, its yield is an important source of revenue for funding all of our public services and, as such, I have no plans to abolish it. It is important to point out that, in 2016, joint research by the Department of Finance and the ESRI found that the USC represented a more stable form of revenue than income tax. The findings highlighted that USC revenues would fluctuate by less than income tax revenues whenev…

I have set out the position. USC is an important revenue source for funding many of our public services. To make this proposal cost neutral would require significant changes. For example, the proposal would have the effect of increasing the top marginal rates of tax for PAYE and self-employed income earners from 52% and 55% to 60.5% and 63.5%, respectively. A significant increase in high marginal tax rates is a disincentive to work and would cause harm to our international competitiveness. The Deputy is assuming th…

Assuming he can tax everyone and every corporation on the basis that they will stay is farcical.

I propose to take Questions Nos. 77 and 81 together. The Deputy should note that my Department and I share concerns that the DDS is no longer fit for purpose and believe it should be replaced with a needs-based, grant-led approach for necessary vehicular adaptations that could serve to improve the functional mobility of the individual. However, this is a matter for the Government because, while my Department has oversight of the DDS, I do not have direct responsibility for disability policy. As the Deputy is aware,…

I will answer Deputy Moynihan first. Extensive work is ongoing involving the Department with the group established by the Department of the Taoiseach. As I said to Deputy Pringle earlier, it is crucial that we try to make progress in this area. It has been going on for too long with too many reports and not enough progress for people who require the reform. Extensive work will now start to try to bring a report by the autumn. The intention of this, led by the Department of the Taoiseach, is to try to bring various …

I thank the Deputies for raising this issue. I accept the ongoing frustration leading to both points that have been made. We are pursuing the reform of this in the context of the structure that has been established in the Department of the Taoiseach. As I said to Deputy Pringle earlier, I will be pursuing a timeline on the matter when the report is received. To respond to Deputy Moynihan's point, I will engage with my colleague the Minister of State, Deputy Rabbitte, on further reforms that might be required, which…

The VHT was announced in budget 2023 and legislated for in the Finance Act 2022. The key objective of this tax is to increase the supply of homes for rent or purchase by encouraging the owners of vacant, habitable residential properties to bring those properties back into use. The tax applies to properties which are residential properties for the purposes of local property tax, LPT. Therefore, as with LPT, VHT applies to habitable residential properties and does not apply to derelict or uninhabitable properties. Th…

Tackling vacancy is a key priority for the Government and is part of the wider Housing for All strategy. The Deputy has submitted a question on this to my colleague, Deputy Darragh O'Brien. As to the Deputy's question about the Revenue Commissioners, they are engaged around the VHT. It is collected on a self-assessment basis and applies under specific criteria. We have a range of other databases that use different statistical bases to define vacancy. The primary purpose of the vacant property register administered …

The Department of Finance has engaged regularly with the Department of housing. The review of the derelict sites levy is also an important context. A number of practical challenges have been identified in addressing dereliction, such as difficulties in identifying properties and their owners. This tax itself is part of a broader suite of measures which is being advanced. The vacant homes action plan that was published by my colleague, the Minister, Deputy O'Brien, is part of the wider footprint in addressing vacanc…

I propose to take Questions Nos. 108 and 111 together. As the Deputy will be aware, the 9% VAT rate was applied on a temporary basis to the hospitality and tourism sectors until 31 August 2023 when it reverted to the 13.5% rate. The 9% rate was introduced on 1 November 2020 in recognition of the fact that the tourism and hospitality sectors were among those most impacted by the public health restrictions put in place throughout the pandemic. The economic rationale for a VAT rate reduction at that time, as it was in…

My colleagues, the Ministers, Deputies Peter Burke and Catherine Martin, have extensively engaged with the tourism and hospitality sector. I know that my colleague, Deputy McGrath, when he was Minister, recently met the sector also. That is why the Government responded in budget 2024 with the increased cost of business grant, which aims to provide financial support to small and medium-sized businesses who operate a rateable premises, at a cost of €257 million. Broader supports were also announced, including the ext…

I know that extensive work was done towards the end of last year, in which the Minister of State, Deputy Richmond, was involved in his previous role. That is why we responded with the increased cost of business scheme and also providing for the other ranges of support which the Minister, Deputy Burke, has advanced around the national minimum wage and having the lower rate of employment PRSI. We are trying to advance supports for businesses, particularly around the cost implications. I know that the VAT 9 group spea…

Gabhaim buíochas leis an gCathaoirleach. I appreciate the kind words from both Senators and I am here to take this on behalf of the Taoiseach to whom I think the Senator submitted the item. I appreciate the Senator giving the Government the opportunity to provide an update on this matter. Solar radiation modification, SRM, is the intentional large-scale intervention in the Earth's climatic system attempting to reduce the influence of global warming. The aim of SRM is to artificially reduce the amount of solar radia…

I will not repeat the clarification but I will say that Met Éireann will continue to monitor this science as it matures and will continue to work with the IPCC and others to ensure the latest climate science is made available in Ireland. I thank the Senator for raising this matter.

I thank Senator Byrne for raising this important matter. I am taking this Commencement matter on behalf of the Minister for Further and Higher Education, Research, Innovation and Science, Deputy O'Donovan, a county colleague of Senator Byrne. The establishment of Science Foundation Ireland's, SFI's, research centres programme in 2012 has had a transformative economic and societal impact on Ireland and its research ecosystem. The centres programme has delivered world-leading research and innovation as well as advanc…

I appreciate the wider point the Senator is making in relation to the region and the importance of the two centres she referenced in the context of Limerick. I will reflect that to my colleague, the Minister, Deputy O'Donovan. I reiterate that the process is under way and that there is a need for an international peer review. It is not possible to detail the applicants or the outcome at this point, but I will reflect the points the Senator raised in the debate. I appreciate her raising the issue.

Gabhaim buíochas leis an Seanadóir Ward. Tá an cheist maidir leis an síneadh fada ar cheann de phríomhghnéithe na reachtaíochta teanga leasaithe a rinne Uachtarán na hÉireann a shíniú ina dhlí ag deireadh 2021. Treisiú ar Acht na dTeangacha Oifigiúla, 2003 atá i gceist leis an reachtaíocht nua seo agus aithnítear go forleathan go gcuirfidh sé go mór le caighdeán na seirbhísí i nGaeilge a chuireann comhlachtaí Stáit ar fáil don phobal. Faoin Acht, tá sé i gceist líon agus caighdeán na seirbhísí poiblí a chuirtear ar…

Aontaím leis an Seanadóir go bhfuil fadhbanna ann. Is é sin an fáth a bhí muid ag oibriú, mar Stát, go mbeadh Acht nua ann. Beidh na cearta teanga agus gach rud i bhfad níos fearr tríd an próiseas nua atá ann maidir leis an Acht nua. Tá struchtúr ann agus beidh treoirlínte agus coiste nua ann. Beidh an plean ag dul go dtí an Rialtas i gceann trí mhí chun an tAcht nua a chur i bhfeidhm. Mar a dúirt mé, beidh mé i dteagmháil leis an Aire Stáit, an Teachta Thomas Byrne, maidir leis an bpointe ar baineadh amach inniu a…

I thank the Deputy for his kind words. This is an important project in the national development plan and I have met the Deputy and many other colleagues about advancing it. It is being funded this year with Cork County Council. I will provide the Deputy a detailed update from Transport Infrastructure Ireland on the project’s progress. It is central to the national development plan and we want to ensure it progresses.

I thank Deputy Costello for raising this issue, which I am taking on behalf of the Minister for housing. I am glad to have the opportunity to discuss Dublin City Council's redevelopment plans for social housing complexes. The Department of housing is committed to ensuring that tenants in social housing are provided with adequate housing that meets the standards most recently laid down in the Housing (Standards for Rented Houses) Regulations 2019. The Department is actively engaging with the local authority sector t…