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Thursday, 19 Jun 2025

Written Answers Nos. 243-262

Tax Code

Questions (243)

Louis O'Hara

Question:

243. Deputy Louis O'Hara asked the Minister for Finance the way in which his Department is ensuring that people in receipt of social protection payments are taxed properly to avoid an underpayment of income tax and receiving an underpayment bill from the Revenue Commissioners; and if he will make a statement on the matter. [33377/25]

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Written answers

Section 126 of the Taxes Consolidation Act 1997 provides for the taxation of certain payments from the Department of Social Protection (DSP). Such payments are liable to Income Tax, although they are not subject to the Universal Social Charge (USC) or Pay Related Social Insurance (PRSI). This taxation treatment applies to long-term DSP payments, such as the State Pension, shorter-term payments such as Job Seekers Benefit, and in work supports such as Parents Benefit.

Payments from the DSP are paid gross to the recipient. Where a person in receipt of a taxable payments from DSP also has an additional source of employment or pension income, Revenue collects the tax due by reducing the person’s annual tax credits and rate band by the annual amount of their DSP income. This ensures that the DSP payment is paid gross to the recipient, while the salary or pension, as paid by their employer, will have any tax due on the DSP income deducted from it.

I am advised by Revenue that, with effect from 1 January 2025, this mechanism was extended to taxpayers who are required to file an Income Tax Return (Form 11) annually for those taxpayers in receipt of other income taxed through the PAYE system. This means that any tax liability arising from DSP income will be collected throughout the year via payroll, rather than the taxpayer paying the additional liability after filing their annual Form 11. This aligns with the current practice for those earning PAYE income and who are in receipt of income from DSP.

Revenue further advise that they receive information on the majority of taxable payments directly from DSP. This removes the need for some taxpayers to advise Revenue when they are in receipt of such a payment. Recipients of taxable payments that are not provided to Revenue by DSP are informed by DSP that they are required to declare this income to Revenue on their annual tax return.

An underpayment of tax in respect of DSP payments will typically arise where Revenue does not receive prompt notification of the amount or duration of such payments. Where a taxpayer files a PAYE Income Tax Return for a previous year and includes income from DSP payments which were not known to Revenue during that year, this will result in an underpayment of tax.

An underpayment of tax can also arise where the tax due on a DSP payment exceeds a taxpayer’s weekly tax credit. For example, a single person in receipt of a short-term payment, such as Jobseekers Benefit, of €244 per week will have their tax liability covered by their weekly tax credit of €76.92. Where that same individual moves to Pay Related Benefit of €450 per week, their weekly tax credit will not cover the additional liability, and this may result in an underpayment of tax at the end of the year.

Further information on the taxation of DSP payments and the list of DSP payments that need to be declared to Revenue can be found on Revenue’s website at: www.revenue.ie/en/jobs-and-pensions/taxation-of-social-welfare-payments/index.aspx.

Tax Credits

Questions (244)

Brian Stanley

Question:

244. Deputy Brian Stanley asked the Minister for Finance to give serious consideration to introducing tax credit increases for separated fathers who are financially supporting their children through maintenance payments and other weekly costs; and if he will make a statement on the matter. [33407/25]

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Written answers

Section 1025 of the Taxes Consolidation Act (“TCA”) 1997 provides that there is no tax relief available for the paying spouse in respect of child maintenance payments. Maintenance payments in respect of children are also not taxable in the hands of the children or the receiving spouse.

Section 1031J TCA 1997 provides for similar tax treatment in respect of maintenance payments made by separated civil partners and certain cohabitants.

The reason for this treatment is that maintenance payments in respect of children are treated the same way as if the taxpayer was providing for the child or children out of his or her after-tax income, which is in line with the tax treatment for all other parents, where the cost of maintaining their child or children is not tax deductible.

As such, I have no current plans to review the current position on tax relief for child maintenance, or to introduce a credit in the manner suggested by the Deputy.

Fiscal Policy

Questions (245)

Pearse Doherty

Question:

245. Deputy Pearse Doherty asked the Minister for Finance the amount of the future Ireland fund and the infrastructure, climate and nature fund that are invested in debt instruments of other countries such as bonds; the share of each fund invested in this manner; to provide a list of all countries; and if he will make a statement on the matter. [33413/25]

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Written answers

In accordance with the Future Ireland Fund and Infrastructure, Climate and Nature Fund Act 2024, interim investment strategies have been adopted for both the Future Ireland Fund and the Infrastructure, Climate and Nature Fund. These strategies restrict investments to the following permitted assets:

Permitted Assets

Euro denominated assets, limited to:

(i) Sovereign debt, limited to debt issued or guaranteed by a central government in the Euro-Area

(ii) Quasi-sovereign debt limited to:

• Debt issued by a region, province, state or city

• Debt issued by an international government organisation

• Debt issued by a government agency, or supranational

(iii) Cash

Assets must have a credit rating of A- (or equivalent) or higher, and a maximum maturity of 3 years.

The detailed schedule of investments held by each Fund, as at 31 December 2024, will be published in the next NTMA Annual Report.

Departmental Staff

Questions (246)

Emer Currie

Question:

246. Deputy Emer Currie asked the Minister for Finance the number of people working full-time and part-time in his Department and bodies under the aegis of the Department in roles that are fully on-site, hybrid, or fully remote from 2022 to date, in tabular form; and if he will make a statement on the matter. [33501/25]

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Written answers

I wish to inform the Deputy that the pattern and number of days working from home and in the office is agreed at a local level and can vary from week to week depending on business needs. Blended working is available to most staff, except for a small number in roles that are customer facing where office attendance is necessary to undertake the duties of the role.

In line with my Department's Blended Working Policy, and the Blended Working Policy Framework for the Civil Service, no staff in my Department are working remotely 100% of the time.

My Department has no staff that are working less than 100% work pattern that are required to be in the office fulltime.

Working arrangement details in relation to my Department and the bodies under the aegis of my Department have been provided in the attached tables.

An Garda Síochána

Questions (247)

Mark Wall

Question:

247. Deputy Mark Wall asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the plans in place to improve the facilities at each Garda station in County Kildare; the timeframe involved in any such works; the cost of such works; and if he will make a statement on the matter. [33233/25]

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Written answers

The Office of Public Works (OPW) can confirm that refurbishment works are planned for Garda Stations in County Kildare.The Garda Stations and the nature of the works are outlined in the table below. The works outlined relate to works funded by both OPW and An Garda Siochána.

Garda Station

Nature of Works

Naas

Construction of a Property Evidence & Material Store (PEMS) facility

Newbridge

Cells upgrade

The above planned works are still at design stage, therefore costs and timeframes are unavailable.

The commencement dates for works are subject to statutory obligations, final sign-off on design, funding, and operational requirements of An Garda Síochána.

Public Sector Staff

Questions (248)

Aisling Dempsey

Question:

248. Deputy Aisling Dempsey asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the reason a legal executive officer cannot currently apply for a secondment to another role like all other staff grades; and the reason that some grades can apply for secondments, and some cannot, contributing to a loss of opportunity based on ambiguous rules. [33246/25]

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Written answers

A secondments provides opportunities for staff members to broaden their skills and continue their professional and personal development while retaining the right to return to their substantive or equivalent position in the sending organisation at the end of the secondment. It also provides an opportunity for the receiving organisation to fill a temporary position with both the receiving and sending organisation benefiting from shared learning, good practice, new ideas and experience.

A Legal Executive is a professional and technical (P&T) grade in the Civil Service. P&T grade are distinguished by the fact that these positions require a unique qualification for the post, officers must be a member of a regulated professional body (e.g. IAASA for Accountants, and officers must have a level of technical experience/specific qualification/training required. Other Civil Service grades, for example Clerical Officer, Executive Officer, and Higher Executive Officer, are generalist position and do not have the same level of essential requirements.

P&T staff members can currently move on a temporary basis/secondment through an Expression of Interest process which is advertised by the Public Appointments Service. Officers who are interested in applying for secondment must be the same grade as the advertised position (or one that is analogous) (See point 3.1 of FAQ).

Further information on the Secondment Policy is available to view at:

Secondment - hr.per.gov.ie

Flood Risk Management

Questions (249)

Albert Dolan

Question:

249. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if the Office of Public Works has the responsibility for the section of the Clarin River that runs through Ballyboggan, Athenry County Galway; if he is aware that approximately 15 homes in this area are at serious risk of flooding and that, in the event of such a flood, residents would be effectively locked in their homes without access to emergency services or safe evacuation routes; and if he will make a statement on the matter. [33310/25]

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Written answers

The Office of Public Works (OPW) is responsible for the maintenance of Arterial Drainage Schemes and Flood Relief Schemes completed under the Arterial Drainage Acts, 1945 and 1995 as amended. The area in question on the Clarin River does not form a part of an Arterial Drainage Scheme, and therefore the OPW has no responsibility for the maintenance of the channel, nor any authority to carry out any works there.

Local flooding issues are a matter, in the first instance, for each Local Authority to investigate and address within their own administrative area, and Galway County Council may carry out flood mitigation works using its own resources. It is open to the Council to apply to the OPW for funding for localised flood mitigation measures through the Minor Flood Mitigation Works and Coastal Protection Scheme. The purpose of the scheme is to provide funding to Local Authorities to undertake minor flood mitigation works, or studies to address localised flooding and coastal protection problems within their administrative areas. The scheme generally applies where a solution can be readily identified and achieved in a short timeframe.

Under the scheme, applications are considered for projects that are estimated to cost not more than €750,000 in each instance. Funding of up to 90% of the cost is available for approved projects. Applications are assessed with regard to the specific economic, technical social and environmental criteria of the scheme, including a cost-benefit ratio. The works to be funded under the scheme are carried out under Local Authority powers and the ongoing maintenance of the completed works are the responsibility of the Council.

Galway County Council submitted a request for Minor Works funding to the OPW in December 2024 for a study on the Clarin River. The OPW have since reviewed this application and have requested further information from the Council, which will be reviewed when submitted. Since 2009, the OPW has approved funding under the Minor Flood Mitigation Works and Coastal Protection Scheme of circa €11.8 million to County Galway for some 244 projects.

Public Sector Pensions

Questions (250)

Tom Brabazon

Question:

250. Deputy Tom Brabazon asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the grades of former civil servants that are having their pension deductions assessed for possible anomalies and if these former civil servants have or will receive official notification that their pension deductions are subject to such assessment. [33463/25]

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Written answers

The NSSO review has found that a number of civil service retirees who were both working on a reduced working hours basis and in receipt of pensionable allowances, were potentially underpaid.

While a scoping exercise is underway, the review will not be grade specific and will focus solely on those individuals identified in this cohort of retirees.

The NSSO is committed to ensuring that any arrears outstanding to this cohort when identified and verified will be paid as a matter of priority and will engage directly with these individuals once they have been identified and monies owed confirmed. In these instances individuals will receive, in most cases, small pension increases.

Departmental Staff

Questions (251)

Emer Currie

Question:

251. Deputy Emer Currie asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number of people working full-time and part-time in his Department and bodies under the aegis of the Department in roles that are fully on-site, hybrid, or fully remote from 2022 to date, in tabular form; and if he will make a statement on the matter. [33507/25]

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Written answers

The Civil Service Blended Working Policy Framework provides an overarching framework to inform Civil Service organisations when developing their own blended working policies and other related initiatives.

My Department’s own internal Blended Working Policy is fully aligned with that framework. Meeting the business needs of the Department in order to deliver efficient, high-quality services is of paramount importance. In implementing its approach to blended working, my Department aims to strike the balance between striving to be more flexible, efficient and resilient by facilitating blended working and its many benefits where practical, while enabling onsite interaction, collaboration and support as required in order to sustain high levels of productivity and performance at an individual, team and organisational level. My Department's internal policy provides that staff can apply to work remotely for up to two days per week. There is no provision in the policy for remote working on a full-time basis. As part of the Department’s approach, staff formally approved for blended working must attend the office three days per week as a minimum.

The information requested by the Deputy for my Department and the bodies under its aegis is set out in the tables below. The figures provided for the number of staff blended working in my Department refers to the number of staff who have been approved for blended working on its system for doing so.

Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation

Year

No. of staff Full time

No. of staff part time

No. of staff fully on site

No. of staff fully remote

No. of staff hybrid / blended working

2022

652

47

362*

0

337

2023

692

44

327*

0

409

2024

724

43

249*

0

518

2025

727

42

221*

0

548

*this number includes staff who can and do avail of blended working but may be working remotely for less than the two days per week referred to in the policy above.

Bodies under the aegis

Office of the Regulator of the National Lottery

Year

No. of staff Full time

No. of staff part time

No. of staff fully on site

No. of staff fully remote

No. of staff hybrid / blended working

2022

9

2

0

0

11

2023

9

2

0

0

11

2024

9

2

0

0

11

2025

9

2

0

0

11

State Laboratory

Year

No. of staff Full time

No. of staff part time

No. of staff fully on site

No. of staff fully remote

No . of staff hybrid / blended working

2022

97

3

32

0

68

2023

121

4

46

0

79

2024

131

6

47

0

90

2025

135

5

43

0

97

Public Appointments Service

Year

No. of staff Full time

No. of staff part time

No. of staff fully on site

No. of staff fully remote

No. of staff hybrid / blended working

2022

254

29

3

0

280

2023

284

27

3

0

308

2024

288

33

3

0

318

2025

295

31

3

0

323

Office of the Ombudsman

Year

No. of staff Full time

No. of staff part time

No. of staff fully on site

No. of staff fully remote

No. of staff hybrid / blended working

2022

136

15

2

0

149

2023

133

15

2

0

146

2024

144

12

2

0

154

2025

151

9

2

0

158

National Shared Services Office

Year

No. of staff Full time

No. of staff part time

No. of staff fully on site

No. of staff fully remote

No. of staff hybrid / blended working

2022

752

75

66

0

730*

2023

823

73

55

0

783*

2024

827

80

62

0

773*

2025

813

80

61

0

779*

Office of Public Works

Year

No. of staff Full time

No. of staff part time

No. of staff fully on site

No. of staff fully remote

No. of staff hybrid / blended working

2022

1,985

152

1,315

0

822

2023

2,112

154

1,259

0

1,007

2024

2,251

149

1,413

0

987

2025

2,652

147

1,794

0

1,005

Alcohol Sales

Questions (252)

Sinéad Gibney

Question:

252. Deputy Sinéad Gibney asked the Minister for Enterprise, Tourism and Employment to elaborate on his position that alcohol labelling would impact competitiveness; and if he will make a statement on the matter. [33469/25]

View answer

Written answers

Ireland remains a competitive country and this year, we have been ranked as the seventh most competitive country internationally. The importance of our competitiveness - as a small open economy - has been underscored by recent global economic uncertainty. Notwithstanding the aforementioned rankings, we cannot afford to be complacent and the Government is clear that there are areas where we can improve and that we should not take any steps would erode the relative competitiveness of Ireland's enterprise base. Specifically, in order to navigate these uncertain times, it makes sense to focus on those factors which fall within our domestic sphere of control.

To this end, I recently wrote to my Government colleague - the Minister for Health - in relation to the proposed changes to alcohol beverage labelling due to come into effect from 2026. Specifically, I expressed my concern that the proposed measures would mean increased production and sale costs for Irish producers and importers (and potentially add to the price payable by consumers) at a time when prices are also rising due to a multitude of other factors.

At the same time, our domestic production sector is going through a period of very significant disruption to supply chains and access to markets. Notwithstanding the overarching health benefits of the proposal, I requested my colleague to consider pausing the introduction of the proposed new requirements. Such a move would, in my view, provide the opportunity to work with the Commission on progressing a harmonised set of EU-wide regulations and would also reinforce our approach of seeking to reduce regulatory fragmentation in the Internal Market and of working constructively with other like-minded countries on trade matters.

EU Directives

Questions (253)

Sinéad Gibney

Question:

253. Deputy Sinéad Gibney asked the Minister for Enterprise, Tourism and Employment the aspects of the proposed Omnibus his Department is supporting and opposing at EU Level, with particular regard for the potential watering down of the Corporate Sustainability Due Diligence Directive; how he is ensuring better regulation and not deregulation; and if he will make a statement on the matter. [33470/25]

View answer

Written answers

The Deputy will be aware that the European Commission’s omnibus on sustainability proposes a number of legislative amendments to the Corporate Sustainability Due Diligence Directive (CSDDD).

Proposals include postponing the transposition deadline for the Directive by one year to July 2027, the risk-based approach to due diligence applying, in general, to tier 1 suppliers, reducing the trickle-down effect on SMEs, aligning the requirements on the adoption of climate transition plans with the Corporate Sustainability Reporting Directive, and replacing the EU wide civil liability regime with a national regime.

The motivation behind the proposals is to reduce disproportionate burdens on businesses and this will include minimising any direct impacts on SMEs whilst retaining key aspects in relation to corporate responsibility without undermining the policy objectives of the Directive.

Ireland supports the simplification and burden reduction agenda at European level and the ongoing efforts to enhance the EU regulatory framework. Support for simplification does not equate to deregulation. I have been clear in calling for better regulation and not deregulation.

I welcome measures put forward by the European Commission relating to simplification and better regulation which reduce the regulatory burden on business, in particular for SMEs, and improve the competitiveness of EU companies in the evolving global trading environment.

As I have indicated to the Deputy previously, I welcome the Commission’s proposals aimed at strengthening EU competitiveness. I would welcome agreement of the proposed changes in the Omnibus proposal on sustainability at the earliest opportunity in order to give business the legal certainty that it needs. This does not mean losing sight of the objectives of the CSDDD but rather giving careful consideration to the proposals for change.

Consideration of the proposed changes is ongoing at EU level and my Department’s officials will assess the implications as discussions progress.

Industrial Development

Questions (254)

Mattie McGrath

Question:

254. Deputy Mattie McGrath asked the Minister for Enterprise, Tourism and Employment to discuss the IDA’s plans to promote and utilise IDA owned land and property in County Tipperary; and if he will make a statement on the matter. [33472/25]

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Written answers

There are 17 IDA Ireland supported companies in Tipperary, employing 5,589 in total. The FDI performance in the region has been strong over the past five years with employment among IDA clients increasing by 16%. The Mid-West region, which includes Tipperary, has a significant ecosystem of well-established companies across Technology, Life Sciences, International Financial Services and Engineering & Industrial Technologies. In this regard, the IDA is actively engaged with client companies in County Tipperary, focusing on supporting existing operations as well as new investment opportunities.

Recent announcements in the county include:

• May 2023 – Boston Scientific - An €80 million investment to increase office and manufacturing space and transition their site in Clonmel to use over 90% renewable energy and the creation of 400 jobs.

• May 2022 – Integrity - An expansion of the UK company into Cashel, offering a range of support services to businesses, with the creation of up to 20 jobs as an initial target.

• May 2022 – Waystone - An expansion with the creation of 100 jobs in Cashel.

The availability of property and infrastructure solutions can be the key differentiator in winning Foreign Direct Investment projects as well as investment by Irish-owned companies. The IDA has 49 acres approx. in Clonmel Science & Technology Park, Ballingarranne, available for marketing.

Furthermore, under its new Strategy, the IDA’s Regional Building Programme 2025+ will deliver 12 new buildings throughout Ireland as well as 11 Advance Planning Permits, including a partnership with Tipperary County Council for the delivery of an advance planning permit for an Advanced Technology Building in Clonmel to enhance the location from an attractiveness perspective.

IDA will also continue to work closely with the private sector and local authorities in the Mid-West to secure the provision and marketing of appropriate and cost-effective building and property solutions for client companies.

I am confident that Tipperary will remain an attractive location for inward investment building on the proactive and constructive engagement between IDA Ireland and Tipperary County Council, the work of the County's third level education and research providers, and the skills available to potential investors by the talented Tipperary people.

Employment Rights

Questions (255)

Rose Conway-Walsh

Question:

255. Deputy Rose Conway-Walsh asked the Minister for Enterprise, Tourism and Employment the reason previous commitments made by the Government on workers right's issues have not been delivered. [33473/25]

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Written answers

The Government is committed to supporting workers and promoting positive working conditions in Ireland and our legislation is kept under review to maintain our robust suite of employment rights. It is also important to acknowledge the challenges the enterprise sector has faced over the last number of years and to maintain a regulatory environment that allows businesses to remain viable and indeed to thrive.

There have been significant developments in Ireland’s employment legislation in recent years including the introduction of statutory sick leave, the right to request remote work, protections for workers’ tips and gratuities, the introduction of an additional public holiday, banning zero hour contracts in most cases and enhancing the protection of employees facing collective redundancies due to insolvency.

There have also been substantial increases in the National Minimum Wage over the last few years. In 2024, there was a significant uplift of 12% / €1.40 in the minimum wage, and in 2025 the minimum wage increased by 80c (over 6%) to €13.50. These recent increases were well ahead of inflation and wages and have brought about substantial real wage growth for the lowest paid workers in our economy.

Government still expects the minimum wage to increase over the coming years, however it is important that we manage these increases in a way that does not damage employment or competitiveness. As part of measures designed to bolster business resilience and support competitiveness, Government has agreed to adjust the implementation timeline for the Living Wage to 2029.

2025 will see further progression in employment rights. Officials in my Department are currently developing an action plan to promote collective bargaining, as required by the EU Adequate Minimum Wage Directive. The action plan will be published by end 2025.

The Employment (Contractual Retirement Ages) Bill 2025 was published on 1 April 2025 and successfully completed Second Stage in the Dáil on Tuesday 8 April 2025. The Bill, once enacted, will deliver a new employment right allowing, but in no way compelling, an employee to stay in employment until the State Pension Age of 66.

We are also ensuring employees of employers who cease trading without formally winding up can claim outstanding monies owed to them from the Social Insurance Fund under the Insolvency Payments Scheme. The Protection of Employees (Employers' Insolvency) (Amendment) Bill 2025 will deliver this change. This Bill was published on 23 May and completed Second Stage in the Dáil on 28 May.

The Sectoral Employment Order (Construction Sector) 2024 comes into effect on 1 August 2025 to reflect higher rates of pay for craft and general constructions workers. Pay will increase by 3.4% in August 2025 and again by 3.2% in August 2026.

We will also see further measures to improve pay transparency and progress towards the introduction of autoenrollment next year, which will be known by its brand name, My Future Fund. My Future Fund is on track to launch in January 2026, as recently announced by the Minister for Social Protection.

These upcoming measures in particular underscore this Government’s continuing commitment to ensuring a safe working environment, fair treatment for all workers, and fair wages, particularly those for the lowest paid workers in our economy.

Company Closures

Questions (256)

George Lawlor

Question:

256. Deputy George Lawlor asked the Minister for Enterprise, Tourism and Employment the engagement he has had with the management and owners of a company (details supplied); the discussions he has had regarding finding a replacement company; the discussions he has had with regard to the future use of the premises; if the Government intends to purchase the property from the company to provide much-needed accommodation for replacement business; and if he will make a statement on the matter. [33305/25]

View answer

Written answers

As part of a global review of its real estate assets, BNY announced in January of this year that it would be closing its Wexford facility at the end of the year.

Since this announcement, IDA Ireland has continued to actively engage with BNY both locally and at a global senior management level to support the local workforce in Wexford. To that end, the IDA is working closely with local government and educational stakeholders in the South-East Region to implement the job loss protocol and ensure a coordinated support for impacted employees.

Additionally, the IDA Property Division has visited the BNY building in Wexford with a view to marketing it to prospective investors. IDA has introduced potential investors to BNY who are actively seeking to hire in the South-East Region, and may also have interest in the premises. These engagements are part of a broader strategy for IDA to attract replacement business and ensure the continued economic vitality of the South-East Region.

The South-East Region comprises counties Waterford, Kilkenny, Carlow and Wexford. There are 85 IDA client companies in the Region, employing 15,580 people. The FDI performance in the region has been consistent over the past five years with employment among IDA clients increasing by 15%. The South-East has a significant ecosystem of well-established companies across Technology, Life Sciences, International Financial Services and Engineering & Industrial Technologies which are complemented by research centres that help win new business and assist existing client companies with transformation.

Enterprise Policy

Questions (257)

George Lawlor

Question:

257. Deputy George Lawlor asked the Minister for Enterprise, Tourism and Employment to set out the supports he has put in place to assist university based enterprises to commercialise and grow in scale innovations and research discoveries made there; the discussions he has had with the Department of Further and Higher Education, Research, Innovation and Science to identify and incubate potential campus enterprises; and if he will make a statement on the matter. [33307/25]

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Written answers

My Department, under the Science and Technology Programme, delivered by Enterprise Ireland, supports the commercialisation of publicly funded research out of Ireland's Third-level sector primarily through the Enterprise Ireland Commercialisation Fund.

The Commercialisation Fund further supports third-level researchers through three different grants: feasibility grants (€15,000); proof-of-concept funding (up to €100,000); and full commercialisation fund awards. These supports help validate market opportunities and de-risk technologies, enabling the development of commercially viable products and services and High Potential Start-Ups.

In tandem with the Commercialisation Fund, my Department, through Enterprise Ireland, co-funds KT Boost, Innovator's Initiative and Technology Gateways Programmes with the European Regional Development Fund.

KT Boost is a €34 million, four-year programme that funds our national network of Technology Transfer Offices in Universities and Technological Universities. KT Boost is enhancing IP management, licensing and spinout creation. It is expected to increase the number of spin-outs, High Potential Start-Ups (HPSUs), commercialisation fund awards, as well as research agreements with enterprise.

The Innovators’ Initiative provides €28 million over seven years to four sector-specific programmes hosted by Research Performing Organisations around the country. These programmes train innovators to identify unmet market needs and establish new enterprises or bring their expertise into industry, with pathways to further support through the Commercialisation Fund and HPSU programmes.

Under the Technology Gateways Programmes, there are 17 Gateways across all regions which are open to all companies connecting them into our TUs supporting applied research. The Gateways support access to EI Grants such as Innovation Vouchers and Innovation Partnerships.

The above programmes operate within the framework of the National IP Protocol, maintained by Knowledge Transfer Ireland, which provides model agreements and best practice guidance for managing intellectual property and fostering collaboration between academia and industry as research is commercialised.

These measures reflect my Department's and the Government’s commitment to fostering a robust research commercialisation ecosystem and ensuring that innovations developed within our Third Level sector to be translated into economic and societal benefits.

My Department has extensive and close interaction with the Department of Further & Higher Education , Research, Innovation and Science and its agencies, where we work closely together, across a wide number of areas, to advance our shared goal of a strong, cohesive and resilient research and innovation ecosystem that supports enterprises, researchers and wider society. This engagement includes the Impact 2030: Ireland's National research and Innovation Strategy Steering Group and Implementation Forum, where my Department provides targets and actions for the strategy and works closely with DFHERIS on its implementation.

Small and Medium Enterprises

Questions (258)

George Lawlor

Question:

258. Deputy George Lawlor asked the Minister for Enterprise, Tourism and Employment to set out the supports to small businesses whose trade has been affected by the recent uncertainty created by the United States tariff changes for goods being imported into the US; and if he will make a statement on the matter. [33308/25]

View answer

Written answers

My Department has been preparing for tariffs and economic shocks and we are working with our dedicated agency supporting Irish businesses, Enterprise Ireland. Enterprise Ireland has established a bespoke team which is currently engaging with SMEs, supporting businesses around tariffs and mitigation measures, as well as offering advice and support on diversification measures.

The Government, through Enterprise Ireland, stands ready to support Irish exporters through its current range of supports and our focus is on assisting businesses in developing a response to trade tariffs. Through its team in Ireland and across its seven offices in the US, Enterprise Ireland is working with Irish companies and business owners by providing the latest in strategic market intelligence, information and resources through webinars, and guidance on accessing advisory and financial supports.

Enterprise Ireland has published a Trade Disruption Checklist. This is a practical tool for SMEs to assess their exposure to tariffs and prepare mitigation strategies, including mapping trade flows and understanding customs classifications

Market diversification remains a key priority, as it has been for decades, and which has seen significant success. There are 190 overseas market advisers employed by Government through Enterprise Ireland, with 156 of these being outside of the US.

My Department provides funding for dedicated schemes and grants, including a strategic consultancy grant for expert advice to support SMEs to internationalise. Enterprise Ireland have an existing market discovery fund already open and I will be pro-actively engaging with businesses to make them aware of these supports and ensure they are accessed at scale.

I recognise that this is a dynamic and evolving situation, and it will be closely monitored. A key element of the Government’s response is the forthcoming Action Plan on Market Diversification, currently being developed jointly by my Department and the Department of Foreign Affairs and Trade. This plan will assess the range of supports available to help Irish businesses diversify their market outlets and supply chains.

My Department will continue to work closely with the enterprise agencies to ensure that SMEs as the backbone of our economy have the tools, resources, and strategic support they need to succeed in a challenging and competitive global environment.

State Bodies

Questions (259)

John Paul O'Shea

Question:

259. Deputy John Paul O'Shea asked the Minister for Enterprise, Tourism and Employment if IDA lands (details supplied) have been transferred to the Land Development Agency for the delivery of much needed housing in the area; and if he will make a statement on the matter. [33333/25]

View answer

Written answers

IDA Ireland has agreed terms to transfer ownership of lands comprising c. 40 hectares at the north of the current IDA Business & Technology Park at Kilbarry to the Land Development Agency. The proposed sale is subject to contract, and the Land Development Agency is currently undertaking due diligence in respect of the lands. Meanwhile Kilbarry Business & Technology Park is one of several IDA Ireland business parks that have supported the growth of employment and investment in Cork and IDA Ireland will continue to market IDA properties to support investment from Enterprise Ireland and FDI clients across the South-West region.

Legislative Measures

Questions (260)

John Paul O'Shea

Question:

260. Deputy John Paul O'Shea asked the Minister for Enterprise, Tourism and Employment for an update on the implementation of section 22 of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (details supplied); and if he will make a statement on the matter. [33344/25]

View answer

Written answers

Section 22 of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 provides for a change to the current audit exemption regime, whereby small and micro sized companies will not, in future, automatically lose the privilege of audit exemption on a first occasion, in a five year period, of late filing of an annual return with the Companies Registration Office (CRO). This will ease the burden on small and micro sized companies and is considered appropriate, bearing in mind the importance of timely filing of annual returns with the CRO and having a proportionate penalty regime for late filing.

CRO IT development work to facilitate the amended audit exemption regime is complete and I hope to commence the section in the coming weeks.

Company Law

Questions (261)

Pearse Doherty

Question:

261. Deputy Pearse Doherty asked the Minister for Enterprise, Tourism and Employment the number of exemptions sought each years since 2015 for the 25 limit on directorships; and if he will make a statement on the matter. [33350/25]

View answer

Written answers

There is a responsibility on company directors to ensure that they adhere to the requirements of company law. In this regard, section 142 of the Companies Act 2014 (the 2014 Act) limits the number of directorships that an individual can hold at a particular time to 25.

Public limited companies and companies with a certificate that a company has a real and continuous link with one or more economic activities that are being carried on in the State are exempted in reckoning whether an individual has 25 directorships. Where a person is a director of both a subsidiary and its holding company, this is counted as one directorship.

On application by a company, the Registrar may certify that certain categories of companies are exempt including companies that hold licences under section 9 of the Central Bank Act 1971 or companies that fall within any provision (in so far as applicable to a private company limited by shares) of Schedule 5 of the 2014 Act.

The table below provides the number of applications the Registrar received, and the number of exemptions granted, between the commencement of the 2014 Act on 1st June 2015 and 31st May 2025.

YEAR

Applications received

Exemptions granted

2015

254

251

2016

427

427

2017

449

444

2018

734

710

2019

1115

1076

2020

893

864

2021

870

843

2022

1873

1848

2023

1031

1026

2024

1568

1540

2025

761

704

The Minister may also direct that a company is exempted, if the person was director before 18 April 2000; if the Minister was of the opinion that it would result in serious injustice or hardship for the person; or that not giving a direction would operate against the common good. The Minister has never used this discretion.

Industrial Development

Questions (262, 263)

Conor D McGuinness

Question:

262. Deputy Conor D. McGuinness asked the Minister for Enterprise, Tourism and Employment the number of IDA-hosted visits to each city in the State in each of the past 20 years, in tabular form. [33364/25]

View answer

Conor D McGuinness

Question:

263. Deputy Conor D. McGuinness asked the Minister for Enterprise, Tourism and Employment the number of IDA-hosted visits to each county in each of the past 20 years, in tabular form. [33365/25]

View answer

Written answers

I propose to take Question number 263 and Question number 262 together.

Regional development is a key element of Government's enterprise policy and is a key focus of the work of my Department and its agencies. In that regard, regional development is a strategic imperative for the IDA. IDA is committed to the pursuit of balanced, compact regional development and is targeting 550 of a total target of 1,000 investments to regional locations under its new strategy, Adapt Intelligently: A Strategy for Sustainable Growth and Innovation 2025-29.

The availability of suitable property and strategic sites is a critical component of the regional value proposition and can be the key differentiator in investment decisions in the regions from both new and existing clients as well as clients of Enterprise Ireland and the LEOs. In this regard, IDA Ireland’s Regional Property Programme aims to address regional market failure through investment in enterprise-focused property solutions that meet the needs of MNCs and indigenous clients in support of winning investments. IDA also maintains a focus on acquisition of new landbanks and strategic sites to future-proof the ability of the property portfolio in regional locations to support the project pipeline.

Data on site visits facilitated by IDA is available on a county basis only. The IDA also highlighted to me that site visits are only one measure in a company’s interest in particular location and may not necessarily be a true measure of the overall level of foreign direct investment (FDI) activity in a region or county. The level of FDI may be better gauged by reference to the IDA’s Annual Employment Survey results which captures jobs created the agency’s client companies across regions.

In addition, potential clients visiting Ireland may visit more than one county and may return to a location more than once. The figures provided below represent individual visits and are therefore not necessarily indicative of the number of companies that have visited.

I would also highlight that the final decision on where to locate an investment is always decided by the client and not by IDA Ireland and can take many years to convert from initial site visit to final project proposal.

The table below outlines the number of site visits by county over the past 20 years.

Site Visits by County 2005 - 2024

County

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

2016

2017

2018

2019

2020

2021

2022

2023

2024

Carlow

7

6

7

1

1

3

2

4

1

2

1

9

8

7

9

2

4

3

5

6

Cavan

2

4

1

1

0

3

0

3

2

1

0

2

2

2

7

2

3

1

2

4

Clare

1

3

3

2

9

7

15

14

5

9

12

18

22

13

28

16

20

22

40

21

Cork

35

16

27

41

29

44

27

38

31

30

48

49

51

61

68

30

44

45

39

41

Donegal

4

9

3

3

3

4

2

1

7

6

5

7

2

8

12

1

7

7

7

2

Dublin

71

90

91

92

90

197

150

196

180

205

242

284

327

269

284

121

153

201

173

221

Galway

14

20

15

14

22

41

35

18

15

19

41

42

62

54

46

21

31

40

38

34

Kerry

4

2

3

4

3

2

2

1

1

3

6

3

9

10

5

1

1

13

8

6

Kildare

0

0

1

1

1

2

3

1

1

1

7

8

10

8

14

8

7

6

4

5

Kilkenny

0

0

2

1

2

0

0

3

3

4

10

10

6

5

13

8

6

3

10

8

Laois

7

5

6

6

1

0

2

0

2

0

4

6

4

10

5

2

3

3

5

2

Leitrim

0

0

0

0

0

0

0

0

1

2

8

8

5

6

2

1

1

2

1

1

Limerick

19

24

35

9

18

38

40

30

23

22

40

49

42

35

57

26

37

48

52

38

Longford

1

0

2

1

0

0

0

0

0

0

2

6

7

5

3

1

0

5

2

2

Louth

47

47

24

23

28

25

26

12

4

10

20

24

22

20

40

14

10

16

11

7

Mayo

2

3

4

3

1

1

0

1

3

4

3

5

7

10

3

1

1

1

3

1

Meath

12

2

0

3

2

0

2

0

1

2

7

8

3

6

4

2

0

1

2

1

Monaghan

0

1

0

0

0

0

1

0

1

0

2

2

1

3

4

2

2

4

3

1

Offaly

7

1

4

11

6

7

1

3

1

1

8

4

5

5

5

1

4

4

3

5

Roscommon

2

0

1

0

0

0

0

0

4

0

2

1

3

3

3

1

1

3

4

7

Sligo

6

5

6

2

5

12

3

6

10

7

15

20

18

15

29

9

6

10

7

8

Tipperary

1

0

0

0

1

1

1

5

4

3

12

8

8

5

7

12

12

9

10

2

Waterford

10

12

9

12

8

11

11

26

14

11

31

17

11

21

18

9

8

12

18

18

Westmeath

14

16

18

18

14

22

15

7

9

12

28

36

42

22

22

14

20

20

13

18

Wexford

2

0

1

0

0

1

0

3

2

1

4

7

3

3

6

4

1

5

2

6

Wicklow

0

0

0

2

2

5

3

6

1

4

7

5

2

1

6

2

1

2

2

1

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