Wednesday, 18 Jun 2025

Road Network

Questions (41)

Michael Cahill

Question:

41. Deputy Michael Cahill asked the Minister for Transport if consideration will be given to a proposal for road improvements (details supplied); and if he will make a statement on the matter. [33080/25]

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Written answers

Minister for Transport

As Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the operation and management of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Infrastructure Guidelines and the necessary statutory approvals. In this context, TII is best placed to advise you on this matter.

Noting the above position, I have referred your question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.

A referred reply was forwarded to the Deputy under Standing Orders.

Bus Éireann

Questions (42)

Pearse Doherty

Question:

42. Deputy Pearse Doherty asked the Minister for Transport the number of delayed departure and arrival times for the Bus Éireann Expressway routes (details supplied) for each month in 2025; the reason for each delay; and if he will make a statement on the matter. [33135/25]

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Written answers

Minister for Transport

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport.

Further, Bus Éireann's Expressway services are commercial bus services and responsibility for the operation of the service is a matter for the company. I have, therefore, referred the Deputy's question to Bus Éireann for direct reply. Please advise my private office if you do not receive a reply within ten working days.

Driver Test

Questions (43, 44)

Emer Currie

Question:

43. Deputy Emer Currie asked the Minister for Transport the number of learner drivers in 2022, 2023 and 2024 who paid a fee of €85 to receive an invitation from the Road Safety Authority to book a driving test; the number who failed to book a driving test on receipt of an invitation; the number who then used the booking confirmation letter to renew their learner permit; and if he will make a statement on the matter. [33179/25]

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Emer Currie

Question:

44. Deputy Emer Currie asked the Minister for Transport the number of learner drivers in 2022, 2023 and 2024 who paid a fee of €85 to join the waiting list for a driving test; the number who then used the email from the RSA confirming that they had requested to join the waiting list, to successfully renew their permit; and if he will make a statement on the matter. [33180/25]

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Written answers

Minister of State at the Department of Transport

I propose to take Questions Nos. 43 and 44 together.

I wish to advise the Deputy that, under the Road Safety Authority Act 2006, the Road Safety Authority (RSA) has statutory responsibility for the National Driver Testing Service. As such, the information requested is held by the Authority.

I have therefore referred the Deputy's question to the RSA for direct reply. I would ask the Deputy to contact my office if a response has not been received within ten days.

A referred reply was forwarded to the Deputy under Standing Orders.

Question No. 44 answered with Question No. 43.

Driver Test

Questions (45)

Emer Currie

Question:

45. Deputy Emer Currie asked the Minister for Transport the number of driving test centres in operation in each county as of 13 June 2025; and if he will make a statement on the matter. [33181/25]

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Written answers

Minister of State at the Department of Transport

I wish to advise the Deputy that under the Road Safety Authority Act 2006, the Road Safety Authority (RSA) has statutory responsibility for the National Driver Testing Service. This includes the provision of test centres. As such, the information requested is held by the Authority.

I have therefore referred the Deputy's question to the RSA for direct, detailed reply. I would ask the Deputy to contact my office if a response has not been received within ten days.

A referred reply was forwarded to the Deputy under Standing Orders.

Tax Avoidance

Questions (46)

Darren O'Rourke

Question:

46. Deputy Darren O'Rourke asked the Minister for Finance the details of the new proposal of the e-liquid products tax and the way in which he intends to ensure that tax evasion particularly from pop-up vape shops does not occur as a company (details supplied) reported that an illicit market could rise to nearly 60% - €131 million in tax could be lost each year; and the measures he is taking to ensure that these 'fly by night pop-up shops' do not sell nicotine products to teenagers under 18 years of age. [32964/25]

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Written answers

Minister for Finance

Chapter 1 of Part 2 of Finance Act 2024 legislates for the introduction of E-liquid Products Tax (EPT). Under the new law, EPT will apply to both nicotine-containing and non-nicotine-containing e-liquid products. Essentially e-liquids are liquids used in e-cigarettes including refill cartridges for refillable devices. The tax is subject to commencement by Ministerial Order and arrangements are underway to enable the new tax to come into effect later this year.

The taxation of e-cigarettes and novel products, including e-liquids, is expected to be addressed at EU level through a revision of the Tobacco Tax Directive (2011/64/EU). However, the Commission’s proposals for revision of the Directive have been postponed on a number of occasions in the last few years, and in the meantime, a significant number of Member States have moved to introduce domestic taxes on e-cigarette products. In the interest of public health, I have decided to proceed with the introduction of a national tax. Nonetheless, the introduction of a harmonised tax framework for these products across the EU remains the preferred approach, as it will be the most effective way to address the policy and operational challenges that arise. This is why I, along with fourteen other finance and economy Ministers from other Member States, signed a letter in May of this year calling on the Commission to prioritise the urgent revision of the Tobacco Tax Directive.

As a non-harmonised national excise, the operation of EPT has to be compatible with the EU Single Market rules which preclude the use of cross-border movement controls. These rules mean that e-liquid products coming into the State from other Member States or Northern Ireland (which is part of the Single Market for goods) cannot be subject to the type of cross-border movement controls that are integral to the regimes for the existing EU-harmonised excises, such as that which applies to tobacco. During the design of EPT, serious consideration was given by Revenue and my Department to the appropriate charging point for the tax. Approaches to other Irish excises were considered as were approaches to similar taxes in other countries. It was concluded that charging EPT at the point of first supply of the product in the State is, on balance, the most appropriate approach. The tax will follow Revenue’s standard model of self-assessment and suppliers of e-liquid product will be required to register with Revenue in advance of making a first supply of e-liquid products in the State. Suppliers will be liable to account for and pay the tax. In line with other taxes, Revenue will use a range of risk identification programmes to identify and confront non-compliance with the tax requirements.

The Deputy raises some issues related to regulation of the vaping industry, including effective restriction of the sale of illegal products. Policy and legislation regarding e-liquid and e-cigarette products, including regulation of their content, and of their sale and promotion is dealt with by my colleague the Minister for Health and enforced principally through the network of Environmental Health Officers operating under the HSE.

The Tobacco Products Directive (2014/40/EU), dealt with by the Department of Health, regulates e-cigarettes and nicotine-containing e-liquids placed on the market in the EU. It sets a maximum nicotine concentration level and volume, and other health and safety rules on ingredients and packaging. The Directive was transposed into Irish law by the Minister for Health under the European Union (Manufacture, Presentation and Sale of Tobacco and Related Products) Regulations 2016. In recent years, the Department of Health has also introduced further measures to regulate e-cigarettes and similar products such as prohibiting the sale of these products to those under 18, restrictions on advertising, points of sale and promotion of e-cigarettes as well as introducing a new licensing system for sellers of nicotine inhaling products such as e-cigarettes which is due to commence in February 2026. Further measures regarding the regulation of these products are due to be introduced by the Minister for Health under the Public Health (Nicotine Inhaling Products) Bill 2024.

My colleague, the Minister for Health, will have further information on these regulatory provisions.

Revenue Commissioners

Questions (47, 48)

Pearse Doherty

Question:

47. Deputy Pearse Doherty asked the Minister for Finance when Revenue first became aware it had not received the correct amount of chargeable excess tax and withholding tax from senior civil servants; and if he will make a statement on the matter. [33009/25]

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Pearse Doherty

Question:

48. Deputy Pearse Doherty asked the Minister for Finance if there are any limitation on the ability of Revenue to clawback chargeable excess tax and withholding tax from the 30 cases if underpayment occurred more than four years ago; and if he will make a statement on the matter. [33011/25]

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Written answers

Minister for Finance

I propose to take Questions Nos. 47 and 48 together.

I am advised by Revenue it is precluded from commenting on interactions with specific individuals, businesses or entities because of its obligations under section 851A of the Taxes Consolidation Act 1997 (TCA), to maintain the confidentiality of taxpayer information.

I am further advised by Revenue that section 787R(2) TCA provides that the administrator of a pension arrangement and the individual who has a “chargeable excess” (i.e. that part of a pension fund in excess of the Standard Fund Threshold, which is currently €2 million) are jointly and severally liable to pay the Chargeable Excess Tax (CET) due. Similarly, section 790AA(4) TCA provides that the administrator of a pension arrangement and an individual who receives a lump sum in excess of the tax-free amount (currently €200,000) are jointly and severally liable to pay the tax due.

Section 787S(4) TCA allows a Revenue officer to make an assessment on a liable person for underpaid CET and section 790AA(10) TCA allows a Revenue officer to make an assessment on a liable person for underpaid excess lump sum tax.

Section 959Z TCA provides that Revenue generally has four years from the end of the tax year or year of assessment in which a return is submitted to make enquiries into a return, and sections 959AA and 959AB TCA provide four-year time limits for making or amending assessments on chargeable persons and non-chargeable persons respectively. However, a Revenue officer can make enquiries and make or amend assessments outside those four-year periods in certain circumstances, including where a return has not been submitted.

Question No. 48 answered with Question No. 47.

Recycling Policy

Questions (49)

Ivana Bacik

Question:

49. Deputy Ivana Bacik asked the Minister for Finance the amount added to the Exchequer by the sale by NAMA of what is known as the former Irish Glass bottle and fabrizia sites, in tabular form; and if he will make a statement on the matter. [33018/25]

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Written answers

Minister for Finance

I wish to advise the Deputy that in Q1 2025, the NAMA Board increased its overall surplus projection to €5.5 billion from €5.2 billion, an increase of €300 million. This includes a projection of €450m in tax paid by NAMA to the Exchequer.

By end 2024, €4.69 billion from NAMA’s surplus had been transferred to the State, inclusive of tax payments made NAMA expects to transfer a further €800 million surplus (including National Asset Residential Property Services (NARPS)) by the time it completes its work at end-2025.

Once NAMA had repaid all debt (€31.8bn) and equity (€56m) obligations, it was able to commence the transfer of its surplus funds to the Exchequer in 2020. The table below sets out the transfer of surplus funds to the Exchequer since 2020.

Surplus Transfers

-				Actual	Projected	Tax Paid
2020	2021	2022	2023	2024	2025	2016-2024	Overall Total
€2bn	€1bn	€500m	€350m	€400	€800m*	€450m	€5.5bn

*includes the transfer of NARPS to the LDA

As the Deputy is aware, the Irish Glass Bottle site, located within the designated Poolbeg West Strategic Development Zone (SDZ), extends to approximately 37.2 acres. The site has the potential to provide, subject to planning approval from Dublin City Council, up to 3,800 new homes (including 900 social and affordable homes) and 1 million sq. ft. of commercial development, as well as educational facilities, public open spaces, civic spaces, and other community amenities.

The site was owned by Pembroke Ventures DAC (PV) and NAMA disposed of its interest in the site in two separate transactions:

• In June 2021, a consortium comprising Ronan Group Real Estate, Oaktree Capital Management, L.P. and Lioncor Developments Limited acquired an 80% shareholding in PV from NAMA.

• In June 2023, NAMA sold its remaining 20% interest in PV.

I am advised by NAMA that the disposal of its 100% interest in this asset would have contributed around €240 million to the gross cash available for transfer to the Exchequer.

Middle East

Questions (50)

Sinéad Gibney

Question:

50. Deputy Sinéad Gibney asked the Minister for Finance if Irish sovereign wealth and investment funds will divest their holdings in Israel, the illegally occupied territories in Palestine and the Golan Heights, in light of his statement on the matter in February 2025; and if he will make a statement on the matter. [33155/25]

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Written answers

Minister for Finance

In responding I am taking it that the Deputy is referring to the Ireland Strategic Investment Fund (ISIF), the Future Ireland Fund and the Infrastructure Climate and Nature Fund.

Ireland’s position on the illegality of Israeli settlements in the occupied Palestinian territory informs our engagement with the State of Israel across a range of bilateral issues.

The Government is opposed to Israeli settlements, which are contrary to international law, and are damaging to the prospects of peace. In accordance with international law, Ireland distinguishes between the territory of the State of Israel and the territories occupied since 1967 and ensures that any bilateral agreements with Israel do not apply to the occupied territories.

The Future Ireland Fund and the Infrastructure Climate and Nature Fund were statutorily established in July 2024 and currently operate under an interim investment strategy. The investment strategy for both funds reflects a low risk appetite permitting only highly rated liquid sovereign and quasi sovereign bonds. Neither the Future Ireland Fund nor the Infrastructure Climate and Nature Fund have any investments in Israel, Palestine nor the Golan Heights as of 31st December 2024.

The Ireland Strategic Investment Fund portfolio is constructed within the legislative framework set for it by the Oireachtas. The National Treasury Management Agency (Amendment) Act 2014, (“The Act”) sets out ISIF’s mandate with regard to the investment of the assets of the Fund other than directed investments. Under the Act the Agency has responsibility for determining, monitoring and keeping under review an investment strategy for the Fund (other than directed investments) in accordance with the investment policy for the Fund.

Under the Act, the NTMA, as controller and manager of the ISIF, is also required to consult with the Ministers for Finance and the Minister for Public Expenditure, NDP Delivery and Reform in determining and reviewing ISIF’s investment strategy.

In support of its commercial mandate, ISIF has complete independence in implementing its investment strategy under the NTMA Acts under an Investment Committee reporting to the NTMA’s Board.

ISIF has, to date, completed several divestment programmes and excluded investments from the Fund. Exclusion is used on a limited basis, reflecting exclusions mandated by legislation including the Fossil Fuel Divestment Act 2018 and the Cluster Munitions and Anti-Personnel Mines Act 2008.

ISIF also makes exclusions on sustainable investment grounds using ISIF’s Exclusion Decision Making Framework.

ISIF divested from six companies, all of which are on the UN Database, with a total value at the time of the divestment decision of approximately €2.95m. The six companies were Bank Hapoalim BM; Bank Leumi-le Israel BM; Israel Discount Bank Ltd; Mizrahi Tefahot Bank Ltd; First International Bank Ltd and Rami Levi Chain Stores Ltd.

At the time, ISIF determined that the risk profile of these investments was no longer within ISIF’s investment parameters, and the commercial objectives of these investments could be achieved via other investments.

ISIF continues to monitor its holdings to ensure that investments are within the ISIF’s risk profile and investment parameters.

ISIF publishes a detailed list of individual investments in its portfolio each year in the NTMA annual report. The 2023 annual report is the most recent list of individual investments that has been published, detailing the position at end 2023.

Middle East

Questions (51)

Sinéad Gibney

Question:

51. Deputy Sinéad Gibney asked the Minister for Finance if his Department will direct the Ireland strategic investment fund to disperse its current holdings in Israeli sovereign debt; and if he will make a statement on the matter. [33156/25]

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Written answers

Minister for Finance

The Ireland Strategic Investment Fund (ISIF) holds a variety of Sovereign Bonds and details of all ISIF’s holdings as at 31 December 2023 are available in the most recent NTMA Annual Report.

ISIF’s holdings are classified by country (in line with industry standard) as per the Annual Report.

ISIF’s holdings of Israeli sovereign debt as per the 2023 Annual Report total €2.62 million as part of its global portfolio. The ISIF holds these bonds as part of a passive, global fixed income portfolio.

ISIF constructs its portfolio within the legislative framework set for it by the Oireachtas and aligns it with any legislative changes the Oireachtas makes. ISIF has, to date, completed several divestment programmes and excluded investments from the Fund. In this context ISIF operates an exclusion policy which is consistent with its statutory mandate, as amended from time to time. Exclusion is used on a limited basis, reflecting exclusions mandated by legislation including the Fossil Fuel Divestment Act 2018 and the Cluster Munitions and Anti-Personnel Mines Act 2008.

There are also exclusions carried out by ISIF on sustainable investment grounds using ISIF’s Exclusion Decision Making Framework.

Office of the Attorney General

Questions (52)

Ivana Bacik

Question:

52. Deputy Ivana Bacik asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation his plans to introduce the Attorney General into the regime of codes of conduct for office holders that are provided for in the Standards in Public Office Act 2001. [32861/25]

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Written answers

Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation

We have committed in the Programme for Government to “update the Ethics in Public Office legislation”, which includes the Standards in Public Office Act 2001. This follows a wide-ranging review of the legislative framework that my Department undertook during the last Government, the Report and findings of which were published in February 2023.

I am now moving to consider in detail the outstanding policy issues to determine the most appropriate way to move forward on the Programme for Government commitment. I envisage that proposals to be brought forward in this area will provide for Codes of Conduct on a general basis, and that the particular matter to which the Deputy’s question refers will be considered as part of this process.

My ultimate goal in this is to create a fit-for-purpose and easy to understand ethical framework that contributes to the quality, efficacy, and transparency of our system and builds on the strengths of our existing framework.

Pension Provisions

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Written answers

Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation

I propose to take Questions Nos. 53 to 62, inclusive, together.

In relation to the review of CET and WHT, the NSSO review is ongoing. To date, this has identified a small number, approx. 30 cases, of retired senior Civil and Public Servants who are impacted by the late application of appropriate CET and WHT taxes. The individual liabilities range from a few hundred euro to approximately €280,000.

Engagement with this cohort of retirees is now underway to establish how each individual wishes to discharge their tax liability. The NSSO is unable to supply more detailed grade specific information such as the number of Secretaries General impacted, because of the risk that individuals may be identifiable from the information supplied.

In terms of the value of the tax liabilities related to CET and WHT which are now owed (the range of liabilities and time-frames), the NSSO cannot supply accurate figures at this point in time as the review is ongoing and a number of the figures are awaiting validation.

Since 2015, when the NSSO began processing and recouping CET on behalf of Vote 12, a sum in the region of €620,000 has been collected in respect of the same liabilities. Revenue permit the repayment of CET for public service pensioners by way of a regular deduction from a member’s pension over an agreed period of up to 20 years from the date of their retirement. This is a standard repayment option for CET applying to public service pensioners and is prescribed in tax legislation and Revenue guidance. As such, this collection figure will continue to rise in line with the recoupment options selected by the people concerned.

None of the impacted cohort from this review were part of the cases highlighted in 2024 by the Comptroller and Auditor General. In addition, there are no pension overpayments or underpayments related to this cohort. The issue relates to delayed CET and WHT tax liabilities that are outstanding and are currently being addressed.

Another issue relates to the incorrect application of pension deductions for most members of the current Government, Ministers of State, some members of previous Governments and recent office holders.

Due to administrative errors, members of the current Government, some members of previous Governments and a number of office holders have had incorrect application of pension deductions. This relates to superannuation deductions and Additional Superannuation Contributions (ASC) with respect to salaries, allowances, and gifted income.

The NSSO has commenced a process to contact Ministers to outline the issue to them and to make arrangements for the recoupment of monies owed or to issue refunds as appropriate.

As these are personal matters relating to individual workers’ pay, I am not in a position to disclose individual amounts. However, the amounts range from hundreds of euros to the low €30,000s in terms of monies to be recouped. A number of ministers are due refunds ranging from hundreds of euros up to the low €20,000s. Some Ministers are unaffected.

Question No. 54 answered with Question No. 53.

Question No. 55 answered with Question No. 53.

Question No. 56 answered with Question No. 53.

Question No. 57 answered with Question No. 53.

Question No. 58 answered with Question No. 53.

Question No. 59 answered with Question No. 53.

Question No. 60 answered with Question No. 53.