Saincheisteanna Tráthúla - Topical Issue Debate – Dáil Éireann (34th Dáil) – Tuesday, 24 Feb 2026

Saincheisteanna Tráthúla - Topical Issue Debate

Active Travel

Deputy Donnchadh Ó Laoghaire

This an issue of huge concern that I hope can be resolved fairly easily over the coming year. Tramore Valley Park is a fantastic new park that has been developed in the past couple of years. It was officially opened in 2019 and was practically opened a bit before. It is a repurposed civic amenity on what was effectively a dump, and it has been repurposed into an excellent park with many tracks and routes. The difficulty is that initially it was not accessible by foot at all. It could only be accessed by car before it was subsequently opened at one side on the Half Moon Lane side on the Douglas end and, subsequently, in the past year or two by the opening of a bridge to the Grange side. Probably the neighbourhoods it is closest to are the areas of Ballyphehane and Turners Cross. People in those communities are unable to access Tramore Valley Park except by car. It is simply not safe to access. It is not legal for pedestrians to access it. Access from that direction would be across the link road that connects the Kinsale Road roundabout to the city. The Minister might possibly be familiar with some of these areas.

It is causing huge frustration that this fantastic park and terrific amenity has been provided by Cork City Council and the people in these neighbourhoods are able to look across the road at it but are unable to reach it other than in their cars. On top of that, the car park is very often full because it is so popular. I like to use it myself, although sometimes I like to ration it because I was there so often during Covid because it was within my 5 km that I spent too much time there. It is a fantastic park but it is frustrating for people when they can only go there by car and then the car park is full, so what is needed is a connection. Ultimately, this can potentially connect right across through the potential greenways that will exist right across through Ballyphehane and Togher and potentially linking up to the viaduct, which will be potentially very beneficial for those communities and commuters but also from the tourism point of view. Here and now, there is that short distance that needs to crossed - the link road to bring people from Ballyphehane, Togher and Turners Cross to allow them to get across to Tramore Valley Park by foot and by bike.

There was a small allocation in the most recent round of funding but I think it was only a couple of thousand euro. Realistically, it is not going to do a lot. I understand that sometimes the approach is to try to put in a budget line that can be built upon in the coming years. I am taking this opportunity to convey to the Minister the benefits of what is a small investment. There are a number of ways this could be done. I think there are some underpasses that would have been there in the past but I think it is potentially more likely as a bridge across this link road. This is something that has to be delivered. It is very badly needed. I do not think it would break the bank but it would open up this park. A lot of the focus on these kind of projects and these NTA projects is about ensuring that people are able to walk and cycle to be able to go to work but also to access amenities. That sums it up. This is potentially very beneficial for the communities in question. The NTA funding for this year has now passed but I hope that as the Minister looks to prepare next year's NTA allocations, he will work with the NTA to ensure that there is a much more substantial allocation so that we can properly advance this project and ensure access.

Minister for Transport (Deputy Darragh O'Brien)

I thank the Deputy for raising this because it gives me an opportunity to look into it. I am a big supporter of active travel. This year, we will spend about €363 million across the country on active travel. We have already invested over €1 billion in these programmes.

I am aware that Tramore Valley Park is a tremendous facility but I am also aware of the frustrations raised by the Deputy, namely, that there is no pedestrian access from the Ballyphehane side. The allocation this year is significant in this sense in that it is an allocation of €4,000. We have made contact with Cork City Council about this. It is very aware of the missing link into Tramore Valley Park across the South Link Road. In fact the, council has submitted a proposal to the NTA to help to address the issue. The proposed Kinsale Road to Tramore Valley Park pedestrian-cycle connection would provide that improved pedestrian and cycle infrastructure on the Kinsale Road and the Mick Barry Road as well as a pedestrian and cycle bridge into Tramore Valley Park. What has been allocated now, the €4,000 to support the development of options and a preliminary design for this project, is the first step. Obviously, the project itself will cost more than that, but what the Deputy has identified is what we are finding across the country, namely, that really good parts of networks are being delivered and then the gaps are identified. Some of them are being planned out and delivered in full but, more and more, we are seeing those networks link up together. People do respond to them.

This gap has been identified. It is a prime example of where intervention would actually join those dots. The allocation has been made at €4,000 to do the preliminary design work and to look at the options. That comes in and we can look towards funding that project into 2027 because we have committed to a minimum of €360 million per year for the term of this Government. It is important to note that Cork County Council was allocated €27 million this year to support approximately 70 active travel schemes, including that proposed severance link and the issues at Tramore Valley Park. I am aware of this now. I encourage the Deputy over the course of the year to make sure that the local authority progresses that preliminary design and the options. We can get it in for a full funding application for next year.

Deputy Donnchadh Ó Laoghaire

I find the Minister’s response encouraging. It seems he understands the benefits of the project and I hope he will look at it favourably when the more fleshed-out proposal comes to him. I appreciate him saying €4,000 is significant in the sense that it represents a commitment. It is obviously not going to go very far in this particular year, even in terms of detailed design and so on. The council is not going to be in a position to engage a contractor or subcontractor. For that kind of money it will have to do it inhouse, and figure out some kind of plan in that regard. I hope it is in a position to do something like that.

I will be engaging with the city council to ensure it is able to advance design during the course of the year. From what the Minister is saying, it sounds as if from the discussions his Department has had with the local authority, what is anticipated is pedestrian access via a bridge adjacent to the Mick Barry Road. That is what is being looked at. There are various options in terms of tunnels and things like that and there probably were difficulties in terms of that, but realistically we are looking at a bridge. I welcome that. It is vitally important. I will continue to engage with Cork City Council.

In terms of the Minister’s experience, perhaps he could give us a sense - it is difficult to say at this point – in terms of delivery. Is he reasonably satisfied that within the envelope that is there over the coming two or three years, there is scope to support a project like this in the next couple of years from within the allocation provided to the NTA?

Deputy Darragh O'Brien

As I said, I am very supportive of these projects. I said Cork County Council area but it was Cork City Council area that was allocated €27 million this year under the NTA’s active and sustainable transport investment programme. What happens is the NTA will do the allocations. The draft allocations come to us. We have a very good active travel team within the Department but the local authorities are the critical link to make sure proposals they have are prioritised. That design work is really important and the options. It looks to me from what I have read that it is likely it will be the bridge option, but this is a very early stage. I am confident with the allocation we have through the revised NDP that we will be able to continue to deliver these projects at scale, including this one.

Last year approximately 200 kilometres of cycling and walking routes were delivered across the country. Interestingly, in the coming days the NTA will publish last year's 2025 walking and cycling index for Dublin, Cork, Limerick, Galway and Waterford. We hope to see positive signs of that continued modal shift arising, in part from the improvements to the active travel network, because people are responding to it. I thank the Deputy for raising this matter. We will keep an eye on it and I am sure he will keep in touch with me. As he said it is important we work with colleagues in the local authority to ensure they get those options and designs done and get them submitted to the NTA so they can be given consideration for funding next year to advance the project. The preliminary design and planning has to go through and then we can move towards funding. We have the funds to deliver these projects.

Special Educational Needs

Deputy Paul Murphy

People power has forced the Government into a retreat on SNAs. That is extremely welcome. However, the underlying problem of the basis allocation of SNAs and the insufficient number of SNAs remains. This special school in Tallaght illustrates the problem precisely. It received a letter on 11 February saying its allocation would be reduced from the 2025-26 academic year. It was withdrawn on the same day, but the rationale presented is quite telling. It is based on primary care needs. That is the basis. In other words, it is primarily medical as opposed to other needs.

I quote, “based on the evidence presented at review, many references to multiple adult-to-learner ratios were noted. This is not in line with a rights-based, regulation-first approach,” the idea being that there were too many SNAs and staff members to assist these children, when these are children with profound difficulties who may often need multiple adults. I add to that that the environment is not a purpose-built space but a shared campus. There are 600 kids and students on this campus and many cars coming and going. I saw videos of buses arriving, kids trying to get off and cars pulling in and out. It is a dangerous situation where multiple staff members are needed to keep children safe. That needs to be taken into account.

Deputy Seán Crowe

Our issue is about a special school for special children. It is a good example of the uncertainty, fear and distress being created around this SNA issue. The school was told in writing it was losing an SNA and then it was told it was not. There were two emails, with one withdrawn in 40 minutes. The NCSE asked parents to fill in a form outlining the care needs of their child. It is a difficult form to fill in. It is about what is wrong with your child rather than what is right. If a parent fills in the form wrong, the child could lose his or her SNA; so no pressure. Parents were told forms were needed for review and then that they were not needed. Some 30 forms were left in the school; we have seen them. A signed parental consent form was needed and then not required. We are told this is a pause and that suggests this process will resume and the school could lose its SNA. The system that allocates SNAs is utterly opaque and parents, SNAs and many schools feel it is deliberately made that way. We need clarity and a defined approach that gives certainty. Parents should not have to fight every day for their special needs child.

Deputy Ciarán Ahern

I wish to look at one example in the same special school in Tallaght and the broader shift in the model of what we expect an SNA’s role to be, and the struggles that the school and staff go through on a daily basis. This school has a student with type 1 diabetes and epilepsy. The child has increasingly complex needs and seizures approximately every fortnight. The school is dealing with all of this. The student cannot wear a glucose monitor or an insulin pump as his needs are so complex. He is non-verbal. He has no communication device or access to CDNT services. He is completely reliant on staff. In this case SNAs monitor his presentation and bloods and the only way they can do that is by taking a sample and intervening themselves. SNAs routinely support children with diabetes and will monitor bloods. That type of supervision is not possible in this case. Staff are increasingly anxious about taking on responsibilities which would usually be given to nurses. They are involved in decision making when it comes to this child’s medical needs. There are serious concerns in the school about who is responsible and the school is looking for a nurse.

Deputy John Lahart

I thank the Minister of State for his presence tonight. I wish to focus in on one particular aspect as well, that is, serious concerns regarding the credibility of the review process that was initiated. In the absence of nursing provision in the school, the school engaged in what was an extremely detailed and arduous SNA review process in an effort to secure additional SNA support. Deputy Crowe referred to this. Parents were asked to complete extensive questionnaires outlining in detail the significant and complex needs of their children. These are families we know are already under enormous strain. That documentation identified as part of the review process was not considered by the review panel. It is still sitting in the principal’s office. Despite this, a determination was made to reduce that school's allocation. When it was challenged by the principal and pointed out it had made a determination without the full documentation, the decision was subsequently reversed. That alone really needs to be investigated. We all have a few other points to make in the second round.

Minister of State at the Department of Education and Youth (Deputy Michael Moynihan)

I am always encouraged when we have cross-party Members bringing issues to the floor of the Dáil, and the sincerity of it.

At the outset, I know of the school the Deputies are referring to, and I have engaged with the principal previously on some issues. Deputy Lahart brought this to my attention last week as well. I will talk through the issues. I have a script that will be handed out, and Members can take that as read.

I want to talk through the issues. Deputy Lahart gave further information on an issue. Deputy Crowe mentioned 40 minutes between the taking and giving back of an SNA. I need further clarification from all of the Deputies on that. I want to understand this. We were in St. Michael’s House in Baldoyle this morning. I have visited many special schools and I know the enormity of the work they do there and the huge complex care and medical needs of children across the system.

The work that is being done there is second to none in regard to the school leadership, teachers and SNAs. A lot of the SNAs, as Deputy Ahern pointed out, are doing enormous work in regard to it.

While the SNA review has been paused, we need to get under the bonnet in regard to this issue. I need to get an understanding of it. I am really concerned that, when you have special schools and the complex needs that are being presented in special schools, the school the Deputies referred to and every other one are going way above and beyond the call of duty in regard to the administration of it.

If it is possible, and when it is convenient to all four Deputies, I might convene a meeting with them. I would ask them to bring as much information as possible on the matter. I can give the stock answer the Deputies have received there but that is not sufficient in terms of what they are looking for. As I understand it, the Deputies' concern is about additional SNA support but also a particular SNA or one who may have qualifications. They are non-medical but they would have qualifications.

I want to be very clear. We understand what the challenges and the issues are. In the Deputies' closing contributions, they might dig a small bit deeper until they get to the exact medical needs that were presented but were not taken into account. I might take it that, when the letter was issued on 11 February, the principal returned documentation by email to the NCSE at that point and then the subsequent letter was withdrawn 40 minutes later. The Deputies might confirm that for me and, if it is possible at a convenient time for all four of them, we could meet, try to thrash it out and try to come, first of all, to an understanding of what the issues are. I have no difficulty because I believe a part of my job that is very fundamental is that I should be out looking at what is happening in special schools, and I do not have any difficulty in visiting that school either. I have engaged with the principal previously but maybe if the Deputies expand on that point in the short few minutes they have, I will try to respond to it. Then we could have a further meeting to expand on that.

Deputy Paul Murphy

I thank the Minister of State and I would very much welcome the idea of a meeting. I also invite him to come and visit the school and meet with the principal, teachers, SNAs and so on.

On the bottom-line point, what happened in the 40 minutes between the letter removing the SNAs and the letter saying that no SNAs would be removed was that the principal contacted the NCSE to say that all the parents' questionnaires that the NCSE had asked the school to fill out, that the parents had gone to fill out, as explained, and that the NCSE had supposedly taken into account in making its decision could not have been taken into account because the school still had them and they were all still sitting there. We saw them when we visited the school. The principal still has them at this stage. That was what happened in the intervening 40 minutes, which raises a question about whether this applied elsewhere as well.

Deputy Seán Crowe

The other worrying thing is that I believe there is a parental consent form, and that was not taken up either. We can furnish the Minister of State with the information in relation to this case but it raises issues as to whether this is happening in other schools. I have never heard of this type of thing happening before now. What is worrying is the point Deputy Murphy made in relation to the idea that there were too many adults. We are talking about a special school and special circumstances. The replies that seem to be in the letter itself are really worrying. However, it is the wider issue: how many schools are impacted by the fact that the forms have not been collected?

Deputy Ciarán Ahern

I thank the Minister of State for his engagement tonight. We would be delighted to meet. Regarding this particular medical issue, there are concerns around a lack of training for SNAs in dealing with issues like this. My colleague, Deputy Eoghan Kenny, has brought in a Bill on emergency medical care training for SNAs but this is an ongoing issue. This is an emergency and something they have to deal with on an almost daily basis. There are concerns around liability if something goes wrong, and things will inevitably go wrong in these high-pressure, immediate, decision-making situations.

Deputy John Lahart

I thank the Minister of State for that and I would be very positive about meeting him. The first issue is the complex and high-risk needs of pupils, which were not considered by the review panel prior to the decision. That raises the credibility, transparency and integrity of the review process, unfortunately generally, because if it happened there, as previous Deputies said, where else has it happened? The school has been formally requesting access to nursing support since June 2025. During this time, the needs of the child in question have become more complex and safety risks have escalated. The board of management is not sure, for example, whether the school is covered from an insurance point of view because of the possible clinical needs of the student. That is it in a nutshell, along with all the other things my colleagues have said.

To finish, the Minister of State is very popular in the school. He did visit the school and following his visit, the school invested €2 million in the actual campus and this is one of the shames of the thing. That has not been forgotten by the school either.

Deputy Michael Moynihan

In the few minutes available to me, I will say that I will meet with the Deputies and further engage with the principal as well because we did engage. I will go through that.

The worrying thing is that because there is one student or students within it - we will just say "students" - there is a medical need that is developing within the school and that has become more profound or needy. Is one of the issues that this was not taken into account? I will go back in relation to it.

I know that all the forms, including consent forms, are hard won in special schools because of the complexity of what has to be put on them. Parents have a lot of other challenges in regard to having children with profound needs and trying to meet those. That is something I will certainly look at.

Am I clear in saying that they are looking for a particular type of support within the school? When special schools are looked at, the ratio of staff to pupils is quite high because of the complex needs within the schools. The Deputies will know from working in their communities that some of the special schools are providing very high-end medical care as well within the school communities. It is not fair to say that there are ratios of 2:1. That can vary depending on the needs of the child.

What I will undertake is that I will meet with the Deputies. We could liaise with the principal and the school authorities as well during the meeting to get a sense of it. There is not much point in my standing up here, but we are committed to this and very serious about it. I am desperately serious about trying to do the right thing here and what I will do is undertake to liaise with the Deputies and the school community. I am glad to see they had the bit of investment but we have to continue that investment in the overall sense. To get an understanding of this particular issue, I will engage with the Deputies and we will take it from there.

Hospital Waiting Lists

Deputy John Paul O'Shea

I am here tonight to highlight an issue that is causing real pain, distress and uncertainty for families right across Cork city and county. I refer to the unacceptably long waiting times for patients seeking to be seen as outpatients by a consultant orthopaedic surgeon in the South Infirmary Victoria University Hospital, SIVUH, in Cork. The SIVUH plays a vital role in delivering specialist orthopaedic care to people not just in Cork city but across the wider region. Every week, my office is contacted by patients, young people with sports injuries, older people waiting for hip and knee assessments and workers unable to return to their jobs due to chronic pain, all of whom are stuck in limbo waiting months and in many cases far longer than that, simply to be assessed at an outpatient clinic.

Behind every statistic is a person. It is that parent who cannot lift their child because of an untreated shoulder injury. It is that farmer who cannot get through a day's work because of a deteriorating hip. It is the older person whose mobility is declining while they wait to even begin the process towards surgery or treatment. Orthopaedic conditions are not minor inconveniences. They directly impact mobility, independence, mental health and the ability to work. When outpatient appointments are delayed, diagnoses are delayed. When diagnoses are delayed, treatment is delayed.

When treatment is delayed, conditions worsen, often becoming more complex and costly to treat. The simple reality is that demand for orthopaedic services in Cork has increased significantly. We have an ageing population, higher participation and support, and more people living longer with degenerative conditions, yet the resources allocated have not kept pace with that demand.

Consultants and front-line staff at the SIVUH are working tirelessly. They are not the problem. They are doing everything they can within the constraints placed upon them. However, the goodwill and dedication cannot replace adequate staffing levels, theatre capacity, clinic space and funding. We need targeted investment. We need additional consultant orthopaedic posts approved and filled. We need expanded outpatient clinical capacity. We need protected theatre time to ensure that when patients are assessed, they can be moved forward for surgery without delay. We need to ensure that diagnostic supports, such as MRI and radiology, are properly resourced, so bottlenecks do not simply move elsewhere in the system.

Early intervention is not just better for patients; it is more cost-effective for the health service. Treating conditions early prevents complications, reduces emergency admissions and supports people to remain independent and work independently in their communities. Patients in Cork deserve timely access to orthopaedic care. They should not have to travel long distances or consider private treatment because the public system cannot see the patient within a reasonable timeframe.

I call on the House to take this genuine request and insist that the HSE prioritise additional funding and workforce supports specifically for orthopaedic services at the South Infirmary Victoria University Hospital. A focused plan must be developed to reduce outpatient waiting lists and restore confidence in the system. I do not see this plan at the moment, which worries me. Pain should not be prolonged by process. Mobility should not be sacrificed for bureaucracy. No patient should be forgotten while waiting for care. We owe it to the people of Cork to act urgently. I ask the House to address this matter tonight.

Minister of State at the Department of Health (Deputy Mary Butler)

I thank the Deputy for raising this important issue. I welcome the opportunity to address the House. The Government recognises that waiting times for many scheduled appointments and procedures are too long, not only in Cork, but in hospitals throughout the country. The multi-annual action plan approach was initiated in September 2021 to substantially reduce and reform hospital waiting lists and waiting times. Since the commencement of the action plan approach, the health service has seen significant progress in reducing the length of time patients are waiting, including a reduction of 56%, or 157,000, in the number of patients waiting over 12 months.

Orthopaedic services are provided in Cork by Cork University Hospital and South Infirmary Victoria University Hospital, with CUH being the trauma centre and South Infirmary providing elective procedures. I was interested to read that the waiting lists in CUH and the South Infirmary are like chalk and cheese. There are currently 199 patients waiting for an outpatient appointment at CUH and 7,444 patients waiting at the South Infirmary. Staffing at the South infirmary has increased by 232 whole-time equivalents since the end of December, from 804 to 1,033, an increase of 28%. The budget increased from €62 million in 2020 to €97 million in 2025, which is a significant increase of 56%. The Deputy can see that a lot of investment has gone in, although the demand is still significant.

The Government remains fully committed to increasing elective care capacity through the elective ambulatory care programme. This is being delivered in two phases: with a national network of surgical hubs in the first instance to meet medium-term demand and capacity and, in the longer term, a national network of elective treatment centres in Cork, Dublin and Galway. In Cork, construction of the surgical hub at CUH is well advanced and is expected to open in quarter 3 of this year. Once fully operational, it is anticipated that the hub will deliver annual activity of 8,000 day-case procedures, 5,700 minor operations and some 18,500 outpatient appointments.

The Deputy will know that the Minister, Deputy Carroll MacNeill, published the capital plan today, and that €34.5 million was allocated to complete the surgical hub in Cork. That should make a significant difference. I was delighted to see that it will open in quarter 3 of this year. There are several hubs that are midway through construction, and the sooner we get them open, the better. They will not be affected by issues in the acute level 4 hospitals or, for example, by procedures having to be cancelled because of staffing. We can already see the impact they have made in Dublin.

Until the capacity is in place in the public system to meet the increased levels of demand being experienced, it is appropriate that we make use of all available additional capacity to ensure that patients have access to the care they need. Accordingly, the multi-annual action plan approach targets the delivery of additional capacity for patients in the public and private systems through a co-ordinated approach by the HSE and the National Treatment Purchase Fund. The NTPF works with hospitals throughout the country to offer and provide the funding for treatment to clinically suitable, long-waiting patients.

Deputy John Paul O'Shea

I thank the Minister of State for her encouragement and engagement in the response. There is a glimmer of hope for orthopaedic patients in Cork. I know we had the fantastic publication of the service plan this week, where the Minister, Deputy Carroll MacNeill, announced €34 million for the surgical hub, which will allow capacity for up to 18,500 outpatient appointments. I hope that will reduce some of the orthopaedic waiting list for outpatient clinics. As the Minister of State said, it is currently at 7,444. I am glad this figure was brought before the House tonight because it outlines clearly that there is a big challenge in Cork to address the orthopaedic waiting lists.

I want to mention two people who have come to my office. I have received correspondence on them from the South Infirmary and the HSE. One person, a lady in her 80s, was referred for an urgent outpatient appointment, but she cannot even get an indicative date. A lady in her 60s has been to the GP twice to get a more urgent referral to the outpatient clinic. In both cases, the management of the hospital and the HSE still cannot guarantee appointments for my two constituents. I am doing my very best to represent them but, unfortunately, I cannot get an appointment time.

There is some glimmer of hope with regard to outsourcing theatre capacity in Cork to private hospitals over the coming months to cater for the long waiting lists while we wait for the surgical hub to open in CUH in quarter 3. I would encourage the Minister of State to engage with the HSE and ask it to facilitate some private capacity in private hospitals to deal with the emergent outpatient waiting list. It is chronic. To have 7,444 people waiting in Cork for a basic outpatient appointment for orthopaedics is unacceptable and must be dealt with as soon as possible.

Deputy Mary Butler

I thank the Deputy for the manner in which he has raised this issue. I can give him a bit of good news. The HSE south-west region employs 12 whole-time equivalent consultant orthopaedic surgeons based at Cork University Hospital and the South Infirmary Hospital. One vacant whole-time equivalent post is due to be filled by March 2026, which should have an impact.

To return to the waiting list, in the last six months, 3,174 people have come onto the waiting list, and a significant number are waiting over 18 months. The Deputy might send on the details of the two cases that he raised, and we will see if we can do anything to expedite that. The quality of life of somebody who is waiting for orthopaedic surgery is very much impaired, especially people in their later years. Nobody can stand over a situation where people have to wait for that length of time. We will see if we can do anything to expedite that, and there might be a cancellation or something like that. It would make a big difference.

We will have the funding for the waiting list initiative. It will be in place and will make a significant difference. I have no doubt the South Infirmary will receive its fair share with regard to the 12 orthopaedic surgeons being put in place and the surgical hub being opened in the third quarter. I am happy to engage with the Deputy on the two cases he raised.

Tax Code

Deputy Albert Dolan

The deemed disposal tax on unrealised gains for exchange-traded funds, ETFs, is simply madness. We often speak in this House about opportunity, fairness and giving people a real stake in our economy. We need to ask ourselves honestly what kind of Ireland we are shaping through our current tax system. Do we want an Ireland where ordinary workers can build wealth slowly and steadily over time, where someone on an average income with €100 or €200 he or she can put into a savings account a month can participate in the markets and benefit from long-term growth? Are we content with a system where real tax efficiency is saved for the few who can afford complex advice and sophisticated structures? At the moment, when it comes to ETF investing, that is the signal we are sending. If a young person decides to invest modest savings into a diversified fund and hold it for the long term, they can be taxed on gains they have not even realised. They have not sold, they have not received income, they may not have even seen a cent in their account, yet they face a tax charge simply because time has passed. That cuts across a basic principle that we have in this country, that is, we tax income or gains when they are actually realised.

It also undermines compounding, which is how ordinary people build security. It is how small, consistent investments over 20 or 30 years turn into something meaningful; a deposit, a cushion, a sense of independence. It is vital to say that, as I understand it, approximately €66 million a year is raised from the deemed disposal tax. The Government is leaving a lot of money on the table by not allowing people to compound over time and actually tax the gain when people are ready to realise it. Taxing an unrealised gain is an unfair principle. As we all know, the markets can go any way, any day and nobody knows the better but the reality is that people who are patient and wait for the long term are rewarded. If we are serious about broadening ownership, spreading opportunity and building long-term capital in this country, we cannot penalise patience and discipline. We have to remember that we are in a global competition when it comes to capital markets and with the opportunities that exist at the moment. It is important to highlight as well that young people primarily see the benefits of investing in a pension from a tax efficiency perspective. The problem is that not everybody wants to wait until they are 66 years old to draw down money or to avail of the money they have accumulated. They want to be able to live life as and when they need to. They never know when a crisis or an opportunity might arise whereby they need to access their money. I think people want to have that freedom to be able to do so.

A fairer system would reward long-term investment, as opposed to penalising it. It would treat people consistently and give every worker a genuine chance to accumulate. It is time to reform this rule and build an Ireland where ownership is not concentrated in the hands of a few but is shared more widely across society.

Minister of State at the Department of Finance (Deputy Robert Troy)

I thank Deputy Dolan for raising this important issue of supporting savings and investment. I fully agree with everything he has said. We need to look at areas where we can incentivise wider participation in retail investment and to activate the €170-odd billion that is sitting idly on demand deposits in this country. According to the Central Bank of Ireland’s retail investor participation report, published in December of last year, Ireland has one of the lowest levels of direct retail participation in capital markets in the EU. Encouraging retail investment is set out in the programme for Government and is consistent with the work at an EU level on the savings and investment union. Ireland will be taking a leadership role in this regard during our Presidency of the EU Council later this year.

The deemed disposal rule is a part of the current taxation regime for investments in Irish-domiciled investment funds and life assurance products, as well as equivalent offshore funds and certain foreign life assurance products, and generally applies to ETFs, as Deputy Dolan has said. Under deemed disposal, tax is levied eight years after an investment is made and every subsequent eight years, regardless of whether a disposal has in fact occurred. The tax is levied on any gain in the value of the investment from the date of acquisition to the date of the deemed disposal. On the ultimate disposal of the investment, any tax paid is allowed as a credit against the final tax liability.

Surprisingly, I must admit that as it stands now, we do not have a full, clear picture of exactly how much deemed disposal generates annually in tax. That is something we are going to have to ask Revenue to figure out and come back with the precise details. However, I do believe we need to start thinking about the cost of not doing something and the opportunity missed out on. More favourable tax drives economic activity.

Prior to budget 2026, I advocated strongly to our then Minister for Finance, Paschal Donohoe, that deemed disposal be removed in its entirety and that we reduce the associated tax rate to be in line with our capital gains tax rate. I accept it was easy for me to say, as I was not framing the budget, and a Minister for Finance has competing demands. To his credit, he did signal elements of the funds review recommendations to be actioned. Budget 2026, in addition to reducing the rate of tax that applies to these forms of investment, included a commitment to publish a roadmap for the taxation of retail investment as included in that funds review. The roadmap will set out an approach to simplify and adapt the tax framework to further support retail investment while applying necessary and important anti-avoidance protections in a proportionate manner. It is expected to be published shortly. There was also a commitment in budget 2026 to launch a forum looking specifically at a savings and investment account product. That forum will kick off later in March, convened by the Tánaiste and me. Later this week, I will convene a round table with senior industry leaders to discuss the Ireland for finance strategy. I have no doubt that a supplementary item on the agenda will be how we mobilise people to look at better returns on their savings.

It is a concept that is easy to announce for headlines but the devil will be in the detail. Any product or package we introduce must be attractive, simple and something that the people want to participate in. It is vital that we get this right.

Deputy Albert Dolan

I really appreciate the sentiment the Minister of State has delivered before this House. There is an opportunity here for the Government to send a clear signal that for people who are working and contributing to our society and who want to accumulate a security buffer or a cushion, we will support them to do so, not just for their pension but for when other things arise in life as well. I believe that the deemed disposal must go because I fundamentally believe it is unfair to tax somebody on an unrealised gain. I also agree that it is vital that whatever we put in place has to benefit people and work properly. In the UK they have the ISA-style saving account. In the US they have a Roth IRA account. These are unique and novel ideas where you can give tax efficiency on smaller investment amounts or you can decide not to tax the capital gain or you can decide to allow people to accumulate more.

We have to acknowledge in this House that we do not have the same stock exchange here in Ireland that we once had. Our stock exchange is weak and companies are choosing to list on markets where they can access greater capital. We have to look at that. Perhaps it would make sense to incentivise people to invest in Irish companies. I believe the employment investment incentive scheme, EIIS, works really well but it is a very concentrated risk. You invest in a company with EIIS and it ultimately is a start-up with a higher probability of failing than a diversified fund. If you invest in a fund, you have an opportunity to spread your risk across multiple companies. I really do believe that if we encourage people to invest in the Irish stock exchange tax efficiently, we would see more Irish companies investing here in Ireland and raising capital in Ireland. We would also see Irish people being very proud to have a share and ownership in Irish companies.

Deputy Robert Troy

I thank the Deputy again for the opportunity to discuss this important topic.

While the Deputy's question focuses on one aspect of the current tax regime, it is clear that the overall approach to taxation of retail investments needs to be considered. Stakeholders including individual investors and industry participants have made their position on the current approach, including deemed disposal, clear. Capital markets provide an opportunity for savings to be more productive for both the individual and the wider economy. Taxation plays an important part in what has to be considered when looking at how to encourage retail investment.

As I alluded to in my opening remarks, the Department of Finance is closely examining the concept of a savings and investment account. It can provide framework, as the Deputy alluded to, for ordinary savers to benefit from the opportunities available through participation in the capital markets, but we must get the detail right. Those details are within the funds review recommendations. As a Government, we cannot be looking for reviews only not to implement their findings.

The roadmap on taxation of retail investment will be published shortly and will set out the intended approach to encourage retail investment in Ireland, including consideration of savings and investment accounts. I expect further discussions will be had on savings and investments as the development of a new approach to taxation of retail investment proceeds. I look forward to continuing engagement with the Deputy on these issues.

Sports Organisations

Deputy Ruairí Ó Murchú

I welcome that the Minister of State, Deputy McConalogue, is here to answer this question. It is a very important issue. I think everyone has seen it or heard about it on the airwaves. A number of us were at the match in Oriel Park on Friday night. I like to make Dundalk FC's home games as much as I possibly can. The Louth derby is something you look forward to. We were there and it was good to have the Minister, Deputy O'Donovan, there for the opening of a fabulous pitch with the new lights. It was provided by sports capital funding. It is fair to say that the deposit was paid by the Dundalk FC Supporters Trust, a group of Dundalk fans who have come together to be there in case anything is needed. Dundalk FC has had its issues, as people have seen, over the past number of years. Now we think we are in a fairly positive place.

Obviously what happened on Friday night was an absolute disgrace. It needs to be called out. We all welcome that Dundalk FC and Drogheda United are working together. A 12-year-old boy was burnt badly. In saying that, it could have been worse. We know there is nerve damage and facial burns, and his clothes were burnt. He could have literally been up in flames. My thoughts go out to him. I commend the work of the Order of Malta. There was also violence in Clarke Station. The Garda has to be given whatever information there is. From a security point of view, the Garda has to review what needs to be reviewed and what can be improved. Security needs to be looked at. Everybody will tell you - I am sure the Minister of State has heard this before - that the problem is that minors cannot be patted down. Unfortunately, some people will use minors and some minors will attempt to take flares into games. We have all seen flares used. As much as the FAI might have a zero-tolerance approach, people have seen them. They are used for dramatic effect with lots of colour, etc. What was different in this scenario is that it was very organised and flares were used to burn a pitch. This has to be called out. It has brought the issue to a head.

It is vital that the Minister is meeting the FAI tomorrow. A solution has to be addressed. There have to be serious consequences. We could be talking about tens of thousands of euro worth of damage. As much as I welcome Drogheda United working with Dundalk FC, there is a necessity for Drogheda United to pay this money. We have to look at means of imposing a penalty. It is hard to call these guys "fans". A small number of them destroy everything for everyone else. It has to become utterly unacceptable. Their own peer group must not accept any element of this in any way. I have to say that the senior Minister, in saying "a plague on all your houses" and stalling or pausing funding for AstroTurf pitches, has not helped. We know that there has been underfunding of the FAI over many years. I do not think it was not helpful in any way. I hope the Minister of State is here to state that that will be rowed back on. I assume there is not a huge number of projects that fall into that bracket. The Minister of State, Deputy McConalogue, and the Minister, Deputy O'Donovan, need to work alongside the FAI and other stakeholders - in this case, Dundalk FC and Drogheda United - to find a real solution to something that is a problem across the League of Ireland, which does not have the money for security that English Premier League teams have.

Minister of State at the Department of Culture, Communications and Sport (Deputy Charlie McConalogue)

I thank Deputy Ó Murchú for raising this matter. What happened in Oriel Park on Friday evening was an abhorrent and criminal act. It involved taking flares to the stadium, setting them alight and throwing them onto the pitch. It led to a very tragic injury to a young 12-year-old boy. All of our thoughts are with him and his family for his recovery. Our thoughts are also with those who were distressed by what happened on the night. What we saw was criminal damage to a wonderful new facility. We must stamp out that behaviour. I know that the Garda is following up the criminal behaviour that took place on the night. I have no doubt it will do that thoroughly. We must all work to address these unacceptable instances. Unfortunately, this is not the first time we have seen them. It is incumbent on clubs, the FAI, the Government and community and political leaders to work together to achieve that. In that vein, I am disappointed not to see the Sinn Féin spokesperson for sport and Deputy Ó Murchú's constituency colleague, Deputy Joanna Byrne, with him this evening. It is often common practice to do joint Topical Issues. It would have sent out a very strong message if they were both here, one from Dundalk and one from Drogheda, from the same party, and with Deputy Byrne also being the chairperson of Drogheda United, to provide leadership jointly on this issue. Deputy Byrne has made limited enough comments on this matter in the past few days. It would have been very helpful to hear from her tonight that Drogheda United will step up to the responsibility for the cost of repairing the damage to the pitch, as should be the case.

What happened marred what should have otherwise been a very positive night. I was glad to visit Oriel Park just the week after Dundalk FC was promoted. They won the First Division and were promoted to the Premier Division. I saw the great pride they took in that wonderful achievement. I discussed with the club that night the fact that their pitch needed to be registered for the Premier Division, and worked with them to make sure that work could be done. It was completed two matches into the season. Dundalk's first two matches were played away from home as a result of time it was taking. It was terrible to see what should have been a great night turn into what happened instead.

We have seen great progress. It is a really positive time for the League of Ireland. The Government backs football in Ireland wants to back the development of Irish football and the development of the league. That is why in the most recent budget we committed €3 million to develop academies to support young players and our clubs. We must ensure it is safe for all, in particular families, to attend these games. The announcement by the Minister, Deputy O'Donovan, of a pause of funding to all League of Ireland clubs was made with this objective in mind. The decision was the Minister's and announced before consulting me as the Minister of State with responsibility for sport. I agree with him absolutely on the need to come down like a tonne of bricks to stamp out this behaviour. However, I do not believe we should collectively punish all clubs for the criminal behaviour of a small number of people participating in hooliganism.

We must come down forcefully on this behaviour. There must be consequences for the people carrying out these acts, and indeed, the responsible club. We must also make sure that clubs that are not responsible are supported and not affected by the recklessness of others. I look forward to meeting with the FAI with the Minister, Deputy O'Donovan, tomorrow to ensure that we can find a satisfactory way forward that achieves this objective.

Deputy Ruairí Ó Murchú

Deputy Byrne has put out a statement. I have spoken to her many times on this. She calls out what was abject criminal activity. Everyone will be aware that Deputy Byrne is the co-chair of Drogheda United. People will also know that she called on the FAI to ensure that Ireland would not play genocidal Israel. On that basis, action has been taken by Drogheda United. That is being dealt with at the minute. It probably limits what Deputy Byrne can speak about, but she has 100% said that this has been an ongoing problem with the League of Ireland. I will tell the Minister of State what she told me on the day. We were both there in Oriel Park. The first thing she was worried about was getting to that child, which was the right thing to do, because she had been contacted by the parents. The next thing she queried was: what do you think is going to happen when I ask about League of Ireland funding, of which there has been a shortage over a number of years? I see this being thrown back as an excuse on why that money would not be spent. It sounds like the Minister of State is not in complete agreement with the Minister, Deputy O'Donovan. The Minister went over the top in saying, "plague on all your houses". I hope what he is doing is a shot across the bow. There is a responsibility on the FAI, League of Ireland and clubs to find a solution to this. All information has to be provided to the Garda but legislative changes that need to considered. The two Ministers would need to do work on that. There are legislative powers in Britain relating to those who would ever consider doing some of the actions that happened in Oriel Park.

Regarding families, I agree. I was contacted by one man who I know very well. He said that his daughter said, "I don't want to go to a game ever again." The daughter of another friend of mine, who is even younger, was doing ball girl. He said, "Imagine, she was over there." That is a rethink. That is not good enough. I hope those people will rethink. I hope the Minister, never mind worrying about myself and Deputy Byrne, would worry about the issue and a back track that should happen by him. Money needs to be supplied to the League of Ireland. The Minister of State agreed previously that there has been underinvestment over many years. I welcome this investment. We need to see more. We need to make sure that we work alongside the League of Ireland and the FAI to find a solution.

Deputy Charlie McConalogue

I absolutely agree with the Deputy that it has been fantastic to see people of all ages and families coming to League of Ireland matches and the growth both in Premier Division and First Division attendances, and indeed, as well as the introduction of a new third tier to the League of Ireland, which will happen imminently. That is something that we want to see encouraged. It is down to the quality of the product on the pitch as well. One of the side effects of Brexit has been that we are seeing our young players staying in the country. It is about the only benefit of Brexit that I can think of. Of course, there is a responsibility on all of us as result to make sure that the pathways are put in place for those young players not only to be able to play within League of Ireland clubs until they are 18 years of age, but also to be supported to be able to become the best players they possibly can and to reach the highest level that they can in that process. That is why the Government on budget day is giving a vote of confidence to Irish football through the investment of €3 million in academies.

We must all collectively make sure that it is a safe environment. The Deputy is absolutely right. People will stop going to matches unless this is stamped out. That is our objective here. We want to support football. We want to support the continuing growth of the League of Ireland. We want to support our clubs. We want to ensure that it is a safe environment. We will work with the clubs and FAI as a national governing body to make sure that a satisfactory way forward is achieved that will deliver on that and will ensure the wonderful momentum that we have seen in Irish football and the League of Ireland is continued for the rest of this year, and indeed, into the years ahead.

Deputy Ruairí Ó Murchú

A successful year for Dundalk FC as well.

Cuireadh an Dáil ar athló ar 11.15 p.m. go dtí 9 a.m., Dé Céadaoin, an 25 Feabhra 2026.

The Dáil adjourned at 11.15 p.m. until 9 a.m. on Wednesday, 25 February 2026.

Dáil Éireann debate - Tuesday, 24 Feb 2026