I thank the Deputy for raising this matter as it allows me to provide an update to the House on behalf of the Minister for Education, Deputy Foley, who is unavailable, on the current position in relation to the provision of interim and permanent accommodation for Firhouse Educate Together Secondary School, ETSS, The school will have approximately 1,000 pupils, illustrating the very strong demand in the area for this project to be completed. Firhouse ETSS opened in September 2018 in vacant classrooms in the permanen…

I thank the Deputy who makes an important point with regard to communication between the two schools. Every school is independent and has its own structure and this coming together, albeit temporary in nature, may cause some difficulties. It is important that there is proper communication between the two schools. I will raise this with the Minister directly tomorrow morning. The Department is committed to delivering an interim accommodation solution for Firhouse ETSS for September 2021. Department officials continu…

I thank the Deputy for raising this issue in the House because it is one that affects a number of people who are involved in home tuition. It is probably a subtle issue that many people would not have been aware of and I can understand that it is a bit confusing. Nevertheless, there are clear procedures and rules in place but I understand people will find them a little bit more complicated than the normal situation. I am advised by the Revenue Commissioners that, from a Revenue perspective, the home tutors referred…

I appreciate the Deputy's point of view on this. People are being paid by the Department and they feel that as such that they are employees of it. I would highlight that the parents come into this. They are the people who bring home tutors into their homes so that they can provide those tuition services to children in the household. The parents have a pivotal role and it is important that is not omitted because it is through the parents that this scheme happens. That said, I accept the confusion between the Departm…

I want to know why Sinn Féin Members have left the building rather than come in and carry out their democratic duty in the national Parliament on a matter as serious as this.

They have left the building. This must be highlighted. They have abandoned the national Parliament in favour of their own political agenda. This must be highlighted.

I thank the Deputy for his question and, in answering it, I will refer to the sector's involvement in social housing projects. Following a review of the investment framework for credit unions in 2017, the Central Bank introduced amending investment and liquidity regulations for credit unions. Since 1 March 2018, credit unions have been permitted to invest in regulated investment vehicles where the underlying investments are investments in tier 3 approved housing bodies, AHBs, for the provision of social housing. Th…

I thank the Deputy. I mentioned already that there is what is called headroom of up to €700 million that the credit union movement can invest in these housing projects. It is a question of them agreeing the structure of the special purpose vehicle if they choose to go down that route and getting clearance from the Central Bank of Ireland when there is a detailed proposal. Today I met representatives of 30 credit unions in an organisation called Cultivate, which provides loans for the agri sector. They mentioned res…

I see three ways whereby credit unions can assist in providing funding for house building or for mortgages for people to purchases houses. One way is through the SPV we have discussed, which is a complicated exercise. The loan ultimately comes from the SPV in which the credit union has an investment, rather than coming through the credit union's own front door. I would be much happier to see credit unions being able to lend through their own front door, in their own name, rather than through an SPV. The most import…

I thank the Deputy for raising this issue. We are aware of the important role played by credit unions throughout society. It is one of the most trusted brands by the people when it comes to dealing with their financial affairs. A number of commitments are set out in the programme for Government, including a review of the policy framework in which credit unions operate. As part of the review, the Department has held extensive engagement with the credit union representative bodies since September 2020 to seek feedbac…

I thank the Deputy for pursuing the issue on behalf of credit unions. She also mentioned the credit union in her own home town. It is important to note that 51 credit unions, representing some 50% of the sector in financial terms, currently have approval to provide current accounts and debit cards. This is the way forward. They must be able to meet the modern day requirements. I encourage the other credit unions in the sector to move into that area. Some credit unions offer a current account and cards but only allo…

I agree wholeheartedly with the Deputy's comments on the strength of the credit union movement in the State. They are definitely held in very high esteem. She referred to levies earlier. Last year the Minister signed an order that dramatically reduced the levies payable by credit unions from this year onwards. It was one of the biggest single reductions they have ever achieved. We have assisted the credit union sector with legislation to allow them to hold their AGMs virtually, which had not been provided for in le…

I thank the Senator for raising this issue. When I saw this particular Commencement matter, I felt it was extraordinary that someone would want to opt to pay tax at 40%, but I knew straightaway what was behind it. Professional services withholding tax, PSWT, is a deduction at the standard rate of income tax at 20% from relevant payments made by accountable persons to specified persons. They are the service providers in respect of certain professional services. The tax deducted is a payment on account. I stress that…

The idea of having an option of which withholding tax to pay is not part of the system. The 20% withholding tax applies to vast areas, including ones people will have seen much discussion of, such as some investment funds. There was an exception made there and it was brought up to 25% for some particular categories but right across the board there is a 20% withholding tax rate and Revenue has said that by and large - I do not have the statistics to hand - that covers the liability for most people. There are many pe…

I move amendment No. 1: To delete all words after “That” and substitute the following: “Dáil Éireann resolves that the Judicial Council (Amendment) Bill 2021 be deemed to be read a second time this day nine months, to allow for further consideration and analysis of how the Bill interacts with existing insurance data already collected by the Central Bank within the National Claims Information Database (NCID); and for such considerations to be taken into account in further scrutiny of the Bill.”. This is the second B…

I thank the Deputy for raising this matter. He has outlined some difficult cases he is aware of and there are many such cases throughout the country. The disabled drivers and passengers scheme provides relief from vehicle registration tax and VAT on the purchase and use of an adapted car, as well as an exemption from motor tax and an annual fuel grant. The cost of the scheme in 2020, excluding motor tax, was €67 million. The scheme is open to severely and permanently disabled persons, as drivers or passengers, and …

Again, I thank the Deputy for his comments. All Deputies have encountered this issue in their constituencies over many years. We are all familiar with it. Given the Supreme Court decision, the temporary measure the Minister put in place to put the medical criteria in primary legislation was, to some extent, a swift move within a couple of months and the scheme got up and running, narrow as it was. At least the scheme was not suspended ad infinitum after the Supreme Court decision. It was good the Minister moved as …

I thank the Senator for raising this topic. He has given us some detailed information which I would not have been privy to on the amount of VAT that is paid by Irish Community Air Ambulance in a full year. The Senator has mentioned the issues of VAT on leasing and VAT on fuel. Most people, not just in the Cork and Munster areas but right through Leinster and several other regions in the country, appreciate and acknowledge the work being carried out by many volunteers and by people involved with the Irish Community …

Senator Buttimer will be aware that this issue is a budgetary matter and, as such, can be dealt with only at budget time. It is important that this matter is raised, however, but I am not offering any golden solution to this issue on budget day. The scheme introduced just two years ago, however, was capped at just €5 million. For the Senator's information, a review of that scheme is being undertaken by the Department of Finance, the Revenue Commissioners and the charities sector and a report will be published in Ju…

I thank Senator Fitzpatrick for raising this issue. It is a matter that everybody will understand and appreciate, especially in light of activities in the marketplace that we have seen in recent times. The Government is committed to improving the supply of housing and affordability for first-time buyers. It has already brought forward significant measures in the Affordable Housing Bill 2020 and the Land Development Agency Bill 2021. These measures stand as part of an overall housing strategy that provides the highe…