I thank the Senator. I have listened carefully to her remarks. We place enormous value on the peacekeeping work undertaken by members of the Defence Forces. However, it is important to reiterate that ESTA authorisations are ultimately given at the discretion of the US Department of Homeland Security. While it is possible to seek an exemption to these travel restrictions on the basis of military service, there is no guarantee that it will be granted. However, that option is there and I hope it is working smoothly no…

No.

I thank the Deputy for raising this matter. I might take this opportunity to provide a recap on the wage subsidy schemes that were a central pillar of the Government's response to the Covid-19 pandemic. The issue raised by the Deputy has been raised with me and I know a number of people are in similar situations. Covid-19 had a sudden and profound impact on the economy with the introduction of public health restrictions across all sectors of the economy, except for those businesses classified as essential services.…

I understand what the Deputy is saying. As he has read in the statement circulated, upon reviewing the preliminary end-of-year statement through myAccount, which is Revenue's secure online facility for individual taxpayer services, employees had an opportunity to complete their income tax returns for 2020, declaring any additional income and claiming any additional tax credits due – for example, qualifying health expenses – to arrive at their final liability. When a liability has been finalised, individuals can opt…

To some extent provision already exists for budgeting at local authority level via the local property tax, LPT, which facilitates a responsiveness of taxation policy to a geographically specific context, that is, each local authority area. LPT is an essential source of funding for local authorities, accounting for approximately 8% of current income this year. The annual LPT allocation supplements local authority income from commercial rates from the provision of goods and services and Government grants. LPT provide…

I appreciate the additional points the Senator made. This is a broader issue than the Finance Bill because much of what has been discussed here is about the role of local authorities. Such a matter would have to be dealt with as part of a whole-of-government approach with the Department of Housing, Local Government and Heritage, which has a key role in this area. This suggestion could not be taken on by the Department of Finance without having a full consultation with the Minister for Housing, Local Government and …

Before addressing this group of recommendations, I join the Cathaoirleach and Senators in offering my sympathies to the family of the late former Deputy, Bobby Aylward, some of whom were in the Gallery a short while ago. I spoke to Helena outside and explained that I am in the Seanad for this debate and will not be in the Dáil Chamber for the expressions of sympathy. I turn now to recommendations Nos. 11 to 16, inclusive, which are being discussed together. Addressing vacancy and maximising the use of existing hous…

I thank Members for their co-operation in ensuring the prompt progression of this Bill through the House. As noted in the previous debate here, the provisions of this legislation are targeted at core issues. Hopefully they will allow the credit union sector to provide a wider set of products to all members, as well as aiding greater investment, confidence and collaboration while supporting volunteer directors in a practical way. The role played by credit unions in supporting local communities remains crucial, parti…

I move: That Dáil Éireann approves the exercise by the State of the option or discretion under Protocol No. 21 on the position of the United Kingdom and Ireland in respect of the area of freedom, security and justice annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, to take part in the adoption and application of the following proposed measure: Proposal for a Council Decision on the position to be taken on behalf of the European Union in the Partnership Council esta…

I thank the Deputy for his contribution, to which I have carefully listened, particularly his comments on the motion, the broader issue and the historical context. I am one of those people who understands where we have come from in the past 100 years but I am equally as interested in the future generation. Any time I speak about these issues, I like to talk about where we are and how we want to make Ireland a better place for the future generations, notwithstanding the fact that every one of our families had a deep…

I move: "That the Bill be now read a Second Time." On behalf of the Minister for Housing, Local Government and Heritage, Deputy Darragh O'Brien, I am happy to have the opportunity to introduce the Bill. The purpose of this Bill is to set out a system of controls on the abstraction and impoundment of water to protect our water environment and to ensure compliance with Ireland's responsibilities under the water framework directive. Article 11(3) of the directive requires member states to implement measures to control…

I am taking this Topical Issue debate on behalf of my colleague, the Minister for Education, Deputy Foley, who is otherwise engaged. I thank Deputy Lawless for raising this matter. As he pointed out, the population of Kildare, and north Kildare in particular, has been growing for a number of years. He has been a strong advocate for the provision of services for the increasing population, be those commuter services, schools or additional Garda stations. He is working on all of these because they are having to catch …

I thank the Deputy for highlighting the situation in north Kildare. I believe Deputy Lawless fully understands the position. As I mentioned earlier, the Department uses 314 planning areas around the country to plan for the future development of schools. The planning areas in Kildare North are Maynooth, Kilcock, Leixlip, Celbridge and Prosperous. I will make a practical suggestion to the Deputy. Years ago, when I was a newer Deputy in County Laois, there were 11 schools in Portlaoise, all with competing demands. I e…

I understand the sentiments behind the statement by Senator Maria Byrne. As she is aware, we discussed this a little while ago. There is an EU directive under which the price is set. The price is set by the manufacturer and importer and the retailer has the flexibility to increase the price. However, the day the Senator said it I thought it was a good idea and that there should be scope for those retailers that want to do this. However, I would see this is a health issue, as tobacco is primarily a health issue. The…

Recommendation No. 24 relates to VAT rates applied to e-books and audio books. The current position is that the second reduced rate of VAT applies to e-books and audio books supplied in an electronic format, that is, 9%. Where an audio book is provided electronically, it is considered an electronic publication and, therefore, liable at the reduced rate, assuming it meets the criteria laid out in Irish legislation. The supply of an audio book in physical form, such as on a CD, is liable for the standard rate of VAT.…

No, only to recommendation No. 24.

Section 96 provides for the new vacant homes tax through the insertion of the new section into the Taxes Consolidation Act 1997. The objective 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 will apply to residential properties that are within the scope of the local property tax, LPT, only. It will not apply to properties that are derelict or uninhabitable. The vacant homes tax charge, as th…

Correct. Owners of vacant properties will be required to self-assess liability to the tax and file a return on 7 November 2023. Payment in respect of this chargeable period will fall due on 1 January 2024.

The measure specifically relates to zoned land, so it is not an issue of the provision of services, whether they be water, electricity or wastewater services. That is not the relevant issue. It is an issue of zoning. No doubt there can be zoned land that does not have the services either, so that is another issue. I apologise; I just want make a correction. Land has to be zoned and serviced. I want to correct the record on that. It is not just zoned; it must be zoned and serviced. We are clear on that. The issue th…

The zoning is the straightforward bit. It is the vote of the local authority in relation to zoned land. On services, I am having the matter clarified. I assume it is based on the definition in the Finance Act 2021. I will give the Senator a commitment to make that information available. It is actually services already covered in legislation. I assume that covers water services as one of the possibilities. The roads and public lighting only get done in some of these situations in the course of a development taking p…