Written Answers Nos. 243-262
243. Deputy Danny Healy-Rae asked the Minister for Transport if any assessments have been carried out by TII to examine the potential impact on traffic flow of the removal of Daly’s roundabout from the N22 into Killarney; and if he will make a statement on the matter. [36122/25]
View answerAs 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 planning and construction 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.
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.
244. Deputy Danny Healy-Rae asked the Minister for Transport if any assessments have been carried out by TII to examine the potential impact on traffic flow of the narrowing of the carriageway on Pike Hill approaching Killarney; and if he will make a statement on the matter. [36126/25]
View answerAs 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 planning and construction 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 regarding the N22 at Pike Hill.
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.
245. Deputy Conor Sheehan asked the Minister for Transport for a timeline for the roll out of contactless payment technology in Limerick; and if he will make a statement on the matter. [36139/25]
View answerAs the Deputy may be aware, as Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has responsibility for the development of public transport infrastructure, including ticketing and technology projects.
The NTA's Next Generation Ticketing project will provide a transformative upgrade to the ticketing system for public transport passengers in Ireland. The project will facilitate a variety of payment methods on public transport services, involving a next-generation 'Account Based Ticketing' scheme incorporating both mobile and card based payments for passengers.
Following a competitive procurement process, the NTA awarded, in April 2024, an overall framework contract for the design, supply, installation and operation of a new multi-modal, ticketing system to Spanish information technology company - Indra Sistemas S.A. - who have designed, installed and operated similar systems internationally.
There is a commitment under the Programme for Government to roll out contactless fare payments on all public transport and to keep fares low and affordable.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 working days.
246. Deputy Conor Sheehan asked the Minister for Transport the number of bus shelters that have been sanctioned in Limerick in 2025, including a timeline for installation, in tabular form; and if he will make a statement on the matter. [36140/25]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has responsibility for the planning and development of public transport infrastructure, including the provision of bus shelters.
There is a commitment under the Programme for Government to ensure that public transport operators provide safe and accessible access for all passengers and a commitment to work with local authorities and national bodies to improve public transport options and infrastructure.
Noting the NTA's responsibility in this matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office, if you do not receive a reply within 10 working days.
247. Deputy Ciarán Ahern asked the Minister for Transport if he is aware of bioptic driving aid technologies for people with visual impairments; to consider allowing the use of such technologies in Ireland; and if he will make a statement on the matter. [36146/25]
View answerAs Minister of State for International & Road Transport, Logistics, Rail & Ports, I wish to advise that the standards for and issuing of driving licences are set out in EU legislation, transposed into national law by Member States.
EU Directive 2006/126/EC on driving licences sets out the minimum standards of driving fitness for all drivers, covering medical conditions that affect driving and setting out restrictions on the ability to hold a licence. Member States may, if they choose, apply higher standards in their own jurisdictions.
The minimum standards of physical and mental fitness required to drive in Ireland are set out in schedule 6 of the Road Traffic (Licensing of Drivers) Regulations 2006 (SI 537 of 2006).
Individuals with visual or other medical conditions that potentially affect their ability to drive must submit a medical report, after consultation with a doctor, to the NDLS. The information provided by the medical report is considered by the NDLS when determining if a driving licence or permit can be granted or renewed.
‘Sláinte agus Tiomáint Medical Fitness to Drive Guidelines’, have been developed to assist Irish doctors and other healthcare professionals to write medical reports and they provide guidance on reviewing the stability, progression, or improvement in an individual’s medical condition. They are compiled by the Road Safety Authority (RSA), which has statutory responsibility for testing and licensing and for the National Driver Licencing Service (NDLS), in conjunction with the National Office for Traffic Medicine.
The Guidelines are reviewed and updated regularly to ensure compliance with emerging evidence in the medical literature and with harmonising standards set by EU Directives adopted into Irish law. The most recent update, in April 2025, may be found at www.rsa.ie/docs/default-source/road-safety/slainte-agus-tiomaint-medical-fitness-to-drive-guidelines-2025.pdf?sfvrsn=2855c887_3.
The current Guidelines note that bioptic telescope devices are not accepted for driving by the NDLS.
248. Deputy Roderic O'Gorman asked the Minister for Transport the progress made on enabling members of the public to use electric vehicle charging facilities in Government Departments’ car parks as indicated by the former Minister; and if he will make a statement on the matter. [36151/25]
View answerEnabling access to Government Department carparks for the purpose of EV charging or otherwise is not under active consideration by my Department. There are various issues that would arise including insurance, security etc that would need to be carefully considered. The Government is fully committed to supporting a significant expansion and modernisation of the EV charging network over the coming years. Underpinning this commitment are a number of policies, beginning at a high level with the National EV Charging Infrastructure Strategy, and then supplemented by the National Road EV Charging Network Plan and the draft Regional and Local EV Charging Network Plan.
Zero Emission Vehicles Ireland (ZEVI), an office within the Department of Transport, co-ordinates measures to support the uptake of EVs and the roll-out of charge point infrastructure to accelerate progress towards Ireland’s ambitious targets.
While the installation of EV charging in public sector car parking is a matter for the Office of Public Works (OPW), the Regional and Local EV Charging Network Plan was launched in April this year and sets targets and strategies for Local Authorities to drive EV infrastructure development at destination and neighbourhood locations, with government support.
This plan will help deliver the charging infrastructure people need, where they need it, at home, on the road, and at key destinations and neighbourhoods across communities.
ZEVI has also developed a Local Authority EV Charging Infrastructure Pilot Programme and the Department is funding dedicated EV charging infrastructure officers in each Local Authority, to co-ordinate and lead on the roll out of charging infrastructure.
249. Deputy Mark Ward asked the Minister for Transport the number of Dublin Bus buses parked up in a location (details supplied); the reason they are parked there; the reason they are not operational; the cost of parking them there; and if he will make a statement on the matter. [36171/25]
View answerAs 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.
The query raised by the Deputy is an operational matter for Dublin Bus. I have, therefore, referred the Deputy's question to the company for direct reply. Please advise my private office if you do not receive a reply within ten working days.
250. Deputy John Lahart asked the Minister for Transport the status of the planning process for the MetroLink; when the MetroLink can expect to be completed; and if he will make a statement on the matter. [36225/25]
View answerAs the Deputy will be aware, MetroLink will be a fully segregated and mostly underground new railway line between Swords and Dublin City Centre, the first of its kind in Ireland. It is a key project under the National Development Plan 2021-30. MetroLink will be able to carry a peak capacity of 20,000 passengers per hour per direction in the future.
A significant milestone in the progression of the MetroLink project was cleared in July 2022, when the Minister for Transport secured approval for the project from the Cabinet under Decision Gate 1 of the then-Public Spending Code. This approval enabled the project to move to the planning application stage, and in September 2022 Transport Infrastructure Ireland (TII) submitted a Railway Order application to An Bord Pleanála.
An Bord Pleanála held an Oral Hearing in relation to MetroLink in February/March 2024. TII engaged constructively with all parties as part of the Oral Hearing. Following the Oral Hearing, An Bord Pleanála held an additional round of public consultation from 19th August to 8th October 2024. A planning decision is awaited from An Bord Pleanála.
Another key milestone was reached in September 2024 when Dr Séan Sweeney started as the Programme Director for MetroLink. Dr. Sweeney has three decades in leadership roles on major infrastructure projects in Australia, New Zealand, and the US.
Subject to securing planning approval, and no successful legal challenges, TII will prepare a Detailed Project Brief and Procurement Strategy for consideration at Approval Gate 2, in line with the Infrastructure Guidelines. Dependent on the outcome of the planning process, construction of MetroLink is earmarked to commence over the coming years with a view to operation around the mid-2030s.
251. Deputy Barry Heneghan asked the Minister for Finance the timeline for the housing measures promised (details supplied); and if he will make a statement on the matter. [36220/25]
View answerThe Help to Buy (HTB) incentive, is a scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. It also has as an aim to encourage additional supply of new houses by supporting demand.
HTB provides a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in Ireland over the previous four years, subject to limits outlined in the legislation.
Based on the latest available data (30 May 2025), the HTB scheme has supported more than 56,000 individuals or couples to buy their own home, of which around 86 per cent of claims were for properties which did not exceed €450,000 in value.
In addition to the conditions laid down in section 477C Taxes Consolidation Act 1997 (TCA), including that the property is occupied as the sole or main residence of a first time purchaser, section 477C(2) defines a ‘qualifying residence’. The legislation is very specific as to the definition of a qualifying residence. It must be a new building which was not, at any time, used or suitable for use as a dwelling. If the property was non-residential, but has been converted for residential use, it may qualify for HTB. Renovation or refurbishment of old houses to either upgrade or reinstate them for habitation does not qualify for HTB.
In relation to second-hand properties generally, an increase in the supply of new housing remains a priority aim of Government policy. As mentioned above, the HTB scheme is specifically designed to encourage an increase in demand for affordable new build homes in order to encourage the construction of an additional supply of such properties.
Finally, the Programme for Government commits to the "retention and revision" of the HTB scheme. As the Deputy will appreciate, any revisions to the scheme would have to be considered as part of the annual Budget and Finance Bill processes and take into account the effective operation of the scheme and the impact any proposed changes would have on the broader housing market.
252. Deputy Malcolm Byrne asked the Minister for Finance for an update on the roll-out of the tax credit for unscripted television productions; and if he will make a statement on the matter. [36226/25]
View answerThe Tax Credit for Unscripted Productions provides a corporation tax credit for expenditure incurred on the development of unscripted programmes and will be available at a rate of 20% of certain production expenditure up to a maximum limit of €15 million per project.
The incentive is designed to support the expression of Irish and European culture in the fast-growing unscripted sector and to grow Ireland’s audio-visual industry by attracting international investment as well as encouraging increased activity in the domestic space.
The credit was introduced as part of Finance Act 2024 subject to a commencement order pending European Commission Approval. The Commission was notified of the incentive in February 2025, with approval received, earlier than expected, in June 2025.
The Regulations necessary to underpin the measure are now being drafted with a view to commencement of the credit in early course.
253. Deputy Paul Lawless asked the Minister for Finance if his Department has looked at the possibility of lowering the VAT rate on construction materials to address the cost of building; and if he will make a statement on the matter. [36234/25]
View answerThe VAT rating of goods and services is subject to the requirements of the EU VAT Directive with which Irish VAT law must comply. In general, the Directive provides that all goods and services are liable to VAT at the standard rate unless they fall within those listed in Annex III, in respect of which Member States may apply a lower rate. The Directive also allows for a Member State’s historic VAT treatment to be maintained under certain strict conditions.
In line with these rules, Ireland applies the reduced rate, currently 13.5%, to the supply of all property including residential housing, to construction services (including fixtures installed as part of a services contract, provided the goods cost no more than two-thirds of the contract price), and to ready-to-pour concrete and certain concrete blocks.
A zero rate of VAT is applied on the supply and installation of solar panels on private dwellings. In addition the supply and installation of heat pump systems has been reduced to 9%.
In general, other building materials are liable to VAT at the standard rate. It is not possible to apply a reduced VAT rate to such building materials.
Suppliers who are required to charge VAT on sales of new homes are generally entitled to full recovery of any VAT incurred in the development of that property, including for example VAT at the standard rate on building materials used. Generally, sales of second-hand homes are exempt from VAT, which means no VAT is charged on their sale and there is no recovery of VAT on any costs incurred in the sale of the property.
254. Deputy Cian O'Callaghan asked the Minister for Finance whether he read a report (details supplied) looking at the implications of the proposed e-liquids product tax, which has identified potential flaws in the self-declaration model; his views on this report and its findings; and if he will make a statement on the matter. [35200/25]
View answerThe said report on Ireland’s E-Liquid Products Tax (EPT), as legislated for in Chapter 1 of Part 2 of Finance Act 2024, was shared with my department by industry in recent months. The report details the potential impacts of the EPT on the Irish market the implications of the tax structure. The report underlines that the Irish tax rate of €0.50 per millilitre, which will apply to both nicotine-containing and non-nicotine-containing e-liquid products, is significantly higher than the EU average and the self-assessment method of tax return will create its own challenges.
The report indicates that the size of the illicit e-liquid market in Ireland could increase further under a self-declaration tax regime. The effectiveness of a tax stamp approach is highlighted, with enforcement being a major differentiator. The report cautions that without strong monitoring, the self-assessment tax model could exacerbate tax evasion and fuel the grey market.
Ultimately, the report recommends a tax stamp regime to maximize tax revenues, minimize illicit trade, and ensure regulatory effectiveness. The report also notes that while the new tax may help deter youth usage, it risks pushing former smokers back toward cigarettes if vaping becomes less accessible or affordable. The report highlights that a balance must be struck between public health objectives, tax policy, and market effects.
As a non-harmonised national excise, the operation of EPT must 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 regime for the existing EU-harmonised excises, such as tobacco.
Ireland currently operates a tax stamp system in accordance with section 73 of Finance Act 2005 (as amended) in respect of two specified tobacco products: cigarettes and roll-your-own tobacco. The taxation of tobacco products generally is harmonised across the EU, which makes the products subject to the strict control and movement system for excisable products (EMCS). The EMCS is an EU-wide system, administered by national tax authorities, under which the movement of the product is tightly controlled through authorised tax warehouses with duty suspension arrangements. The charge to tax on a harmonised excisable product (such as tobacco) arises when the product is ‘released for consumption’ from the tax warehouse, and in the case of the specified tobacco products, this is the point at which the tax stamps are applied.
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. In particular, the alternative model of a ‘released for consumption’ approach to charging EPT would require the development and operation of a complex national (non-EMCS) system of tax warehousing and controls; crucially, these could only have very limited effectiveness in a non-harmonized regime - given that they could only operate on a national basis and without recourse to cross-border controls - and the cost of setting up and operating such a system could not be justified given such limitations on its potential effectiveness.
A national tax system would do nothing to prevent the import, for personal consumption, of e-liquid products from other countries, and therefore would not address to a satisfactory degree the concern about illicit product or product purchased legally (non-Irish duty paid) from other Member States. In line with other taxes, Revenue will use a range of risk identification programmes to identify and confront non-compliance with the tax requirements.
Ireland’s existing tax stamp is closely integrated to the ‘released for consumption’ tax model used for tobacco. Having regard to the different tax model (‘first supply’) that has been legislated for EPT, it is not clear at this stage that a tax stamp would be a useful tool in securing the collection of the new tax. However, this could be reviewed in the future, in light of the actual experience of operating EPT when it is up and running.
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 her Department, and enforced principally through the network of Environmental Health Officers operating under the Health Service Executive. This will remain the case following the commencement of EPT.
255. Deputy Pat Buckley asked the Minister for Finance if he will review the current taxation treatment of widows and widowers, specifically in relation to factors (details supplied); and if he will outline any planned reforms to address the financial discrimination and long-term disadvantage faced by widows and widowers. [35367/25]
View answerAcknowledging the challenging circumstances that face those dealing with bereavement, the Irish income tax code contains favourable provisions relating to the tax treatment of widowed persons.
In the year of bereavement, a widowed person is entitled to the same personal tax credits as a married couple, if they were jointly assessed to tax, and the assessable spouse or nominated civil partner. If they were not the assessable spouse or nominated civil partner, they will receive the increased personal tax credit available to a widowed person or surviving civil partner in the year of death and be assessed on their income from the date of death of their spouse or civil partner until the end of the year.
Following the year of bereavement, widowed persons without dependent children are entitled to the widowed person tax credit of €540 in addition to the standard tax credits for a single person. While, in the years following the year of bereavement, a widowed person with dependent children may be entitled to the single person child carer credit.
The widowed parent tax credit is also available in the five years following the year of bereavement to a widowed person with dependent children. This credit is tapered over the 5 years and amounts to €3,600 in year one, €3,150 in year two, €2,700 in year three, €2,250 in year four, €1,800 in year five and nil thereafter.
In addition, widowed parents who are in receipt of the single person child carer credit will also be entitled to an increased standard rate band of €48,000. This compares favourably with the single person’s tax band which is €44,000 in 2025 and is not time bound.
Widowed persons will also benefit from the income tax changes made over successive Budgets by the previous Government. For example, to ease the burden facing average and middle-income earners, the entry point to the higher rate of income tax for all earners has increased substantially by €8,700 or c. 25 per cent over the last four budgets, and the main tax credits have also been increased by €350, or c. 21 per cent, over this period. Furthermore, in line with Government policy of ensuring full-time workers on the minimum wage remain outside the charge to the top rates of USC, the ceiling of the 2 per cent USC rate band was increased by €6,898, or 34 per cent, from 2020 to 2025. Budgets 2024 and 2025 also cumulatively reduced the 4.5 per cent rate of USC to 3 per cent.
Further detailed guidance on the tax treatment of bereaved spouses and civil partners can be found on the Revenue Website at:
www.revenue.ie/en/life-events-and-personal-circumstances/death-and-bereavement/widowed-person-or-surviving-civil-partner/how-taxed-after-bereavement.aspx
I do not have plans to review the current tax treatment of widowed persons.
Supports for widowed persons are also provided through the Department of Social Protection. As Minister for Finance, I do not have responsibility for State sick leave supports, this is the responsibility of the Minister for Social Protection and that Department. I am informed that Illness Benefit is the primary short term income support provided by the Department of Social Protection to those who are unable to work due to illness of any type and who are covered by social insurance. That Department also provides a Widow’s/Widower’s/Surviving Civil Partner’s Pension, which is a weekly social welfare payment to those who have lost their spouse or civil partner. Widowed persons who are in receipt of the social welfare contributory or non-contributory widow’s pension are not liable to Universal Social Charge or PRSI on that payment.
256. Deputy Barry Heneghan asked the Minister for Finance if the freezing of a Post Office Savings Bank account (details supplied) that forms part of the Ireland State Savings range of products offered by the National Treasury Management Agency constitutes a default, including a temporary default, of Government debt; and if he will make a statement on the matter. [35390/25]
View answerThe NTMA have informed me that a Post Office Savings Bank account forming part of the Ireland State Savings range of products offered by the National Treasury Management Agency may be frozen for a number of reasons, including regulatory or operational issues.
The temporary freezing of such an account does not constitute a default, including a temporary default, of Government debt, and interest continues to accrue on the account, until the freeze is lifted from the account.
257. Deputy Ryan O'Meara asked the Minister for Finance if a universal system/process is used by insurance providers to check whether a property is located on a flood plain; and if he will make a statement on the matter. [35456/25]
View answer258. Deputy Ryan O'Meara asked the Minister for Finance the options available to the property owner to query and validate an assessment (details supplied) given the impact it may have on future quotes and availability of cover with other providers; and if he will make a statement on the matter. [35457/25]
View answerI propose to take Questions Nos. 257 and 258 together.
As Minister for Finance, I have policy responsibility for the development of the legal framework governing financial services regulation, including for the insurance sector.
Insurers use their own mapping and modelling tools for assessing the level of risk that they are willing to underwrite in relation to individual properties. The provision of home insurance is a commercial matter for insurance companies, based on an actuarial assessment of the risks they are willing to accept. Government cannot interfere in the provision or pricing of insurance, or direct as to what cover is provided, as is reinforced by the EU framework for insurance (Solvency II Directive).
Insurance Ireland, the industry representative for the insurance industry in Ireland, has informed the Department that its members use a variety of different flood data models (both internally developed models and flood models procured from third party vendors), when assessing flood risk. Insurers will generally utilise (i) flood risk maps licensed from a third-party consultancy; (ii) bespoke flood maps based on their individual historical claim’s experience/risk surveys undertaken of locations, and (iii) other information such as the flood defence benefit area data provided to Insurance Ireland by the OPW under the terms of the MOU, if applicable.
Flood maps are used by insurers as a tool to help them decide the extent to which they will provide flood cover for a property risk. These usually take account of: (i) river and coastal (or tidal) flooding; (ii) the likelihood (or probability) of a flood loss; (iii) the potential severity of that loss; and (iv) the presence of any fixed flood defences. A matrix is used to score properties on the likelihood or occurrence of river, coastal and surface water flood events based on a review of these categories.
As noted above, an insurer will also consider flood protection measures implemented by the Office of Public Works (OPW) or local authorities when making its underwriting decisions. As the relevant authority on flood risk management in the State, the OPW has established a Memorandum of Understanding (MoU) with Insurance Ireland. Under this arrangement, the OPW provide information on all completed flood defence schemes to Insurance Ireland. In turn, insurers take account of this information when assessing exposure to flood risk within these areas. Officials from the Departments of Finance; Housing and Local Government, along with other stakeholders engage constructively with this process on how the levels of insurance cover might be improved in areas where flood defence works have been completed.
The Government remains committed to protecting Ireland’s present and future generations by investing in climate adaptation measures to manage the impacts of extreme weather, with policy in relation to increasing flood insurance coverage focused on the development of a sustainable, planned and risk-based approach to managing flooding problems. Accordingly, €1.3 billion has been committed to the delivery of flood relief schemes over the lifetime of the National Development Plan (NDP) to 2030. This will protect approximately 23,000 properties across various communities from river and coastal flood risk.
If someone is having difficulty obtaining flood insurance (for example, where an insurer has assessed a property as being located on a flood plain, high risk, and thus uninsurable), it may be advisable to check for alternative insurance quotes. In this regard, Brokers Ireland, the representative body for insurance brokers in Ireland, can be contacted at insurancequeries@brokersireland.ie for advice in sourcing cover and access to a wide range of providers and products. Insurance Ireland also operate an Insurance Information Service for those who have queries, complaints or difficulties in relation to obtaining insurance and can be contacted at feedback@insuranceireland.eu.
Furthermore, where somebody feels a particular insurance provider has treated them unfairly, they have the option of making a complaint to the Financial Services and Pensions Ombudsman (FSPO). The FSPO acts as an independent arbiter of disputes that consumers may have with their insurance company or other financial service provider. The FSPO can be contacted either by email at info@fspo.ie or by telephone at 01-567-7000. Investigations by the FSPO are free of charge to the complainant.
The Department of Finance will continue to monitor and assess flood insurance matters, including through its participation in the OPW and Insurance Ireland Working Group. Minister of State Troy has also met with the CEOs of the major insurers where he strongly emphasised the need to take a reasonable approach to the provision of cover where properties are proven to be in low-risk areas, including where there has been investment in flood defences. These matters remain a priority for this Government and efforts continue to be made to encourage a responsive approach from the insurance industry.
259. Deputy Pearse Doherty asked the Minister for Finance if the vehicle classification and VRT calculation will be reviewed for a person (details supplied) in County Donegal; and if he will make a statement on the matter. [35459/25]
View answerThe registration of vehicles is a mandatory requirement in all EU Member Countries. In some countries, including Ireland (the State), it is used as an event at which a tax is collected.
This tax is known as Vehicle Registration Tax (VRT) and was introduced in the Finance Act 1992. VRT is required to be paid at the time that a vehicle is registered in the State, and within 30 days of that vehicle’s date of entry. Further information on the VRT registration process is available on Revenue’s website: https://www.revenue.ie/en/vrt/vehicle-registration-tax/index.aspx
Most vehicles which are in the State permanently, are registered and have VRT paid. There are, however, specific instances when a vehicle may be entitled to a Permanent Relief from VRT under a Transfer of Residence (TOR) procedure. Revenue’s VRT Tax and Duty Manual Section 02 contains further information, and a copy is accessible at: https://www.revenue.ie/en/tax-professionals/tdm/vehicle-registration-tax/vrt-manual-section-02.pdf
The Finance Act 1992, S.134 (1) (a), and the Vehicle Registration Tax (Permanent Reliefs) Regulations, Regulation 4, 1993 (S.I. 59 1993) set out the provision and eligibility criteria for permanent relief of Vehicle Registration Tax (VRT) under a TOR procedure. TOR relief can be granted in respect of ‘personal property’, which is defined as property for the personal use of the person concerned and his household living with him outside the State but does not include property, which by reason of its nature or quantity, reflects any commercial interest or is intended to be used for any commercial purpose.
Revenue has advised me that they have reviewed the vehicle classification and VRT calculation regarding the vehicle in question and are satisfied that its assessment is correct. The vehicle is a 2022 Ford Ranger 2.0 Wildtrak and described as a light commercial vehicle not exceeding 3,500 kilograms in weight. These vehicles fall under the EU Classification of N1.
Vehicles classified as EU N1 (light commercial vehicle) are generally VRT Category B vehicles and liable to VRT at 13.3% based on the Open Market Selling Price (OMSP) with a minimum charge of €125. Examples of vehicles which would fall into this category are pick-ups, tippers, recovery vehicles and similarly designed vehicles.
The OMSP is the price, inclusive of all taxes and duties, which, in the opinion of the distributor, a new vehicle of the model and specification, including factory/distributor-fitted enhancements and accessories, would fetch on a first arm's length, retail sale in the open market in the State (section 133(2)(a), Finance Act, 1992, as amended).
In this specific case, Revenue have further advised that the OMSP was €41,892 and VRT was calculated at the VRT Category B rate of 13.3%, giving a VRT figure of €5,571. As the vehicle was being imported into the State from outside of the EU, VAT of €7,495 was also charged. The total liability arising was therefore €13,066.
260. Deputy Aengus Ó Snodaigh asked the Minister for Finance to list all the public services contracts worth €10 million or more, which have been granted by himself or the forerunner for his Department, or other State bodies in the past five years; the value of each contract; the length of term of each; the expiration date of each contract; and whether any contract was discontinued during its term and for what reason. [35484/25]
View answerI wish to advise the Deputy that my Department has no records of any contracts valued over €10 million in the last five years.
The bodies under the aegis of my Department have provided the below information.
Central Bank of Ireland
The Central Bank has included details of all relevant contracts signed in the years 2020 – 2025.
|
Year |
Public services contracts worth €10 million or more |
Contract Value (Excluding VAT) € |
Contract length (years) |
Contract expiration date |
Contract discontinued during its term |
|
2024 |
Convergint Technologies Ireland Ltd - Contract for the provision of physical security services |
40,000,000 |
10 |
01/10/2034 |
n/a |
|
2024 |
HCL Technologies UK Ltd - Data Centre Managed Services |
225,000,000 |
10 |
15/05/2034 |
n/a |
|
2024 |
Integrity Communications - Provision of a security monitoring and support service (SMSS) |
11,700,000 |
6 |
29/04/2030 |
n/a |
|
2024 |
PlanNet21 Communications Ltd. - Campus and Hybrid Working Technology Managed Service |
50,000,000 |
9 |
31/05/2033 |
n/a |
|
2024 |
Sodexo-TFM Contract - Facilities Management Services |
46,500,000 |
7 |
31/12/2031 |
n/a |
|
2024 |
Deloitte Ireland LLP - Strategy Consultancy Services |
15,000,000 |
4 |
24/09/2028 |
n/a |
|
2020 |
Expleo Technology Ireland Limited - Quality Assurance Resources |
14,000,000 |
7 |
02/08/2027 |
n/a |
National Treasury Management Agency
A contract for the provision of custodian and related services to the National Treasury Management Agency (NTMA) for funds controlled and managed by it was concluded in mid- June 2025. It is anticipated that the contract value will be in excess of €10,000,000, however the precise value and duration of the agreement will be based on services utilised in line with the provisions of the contract award notice for this procurement, setting out all relevant and required detail will be published shortly.
NTMA Frameworks are typically awarded on the basis of individual framework agreements pursuant to which separate call-off contracts are put in place. A total estimated value for such future call-off contracts anticipated to be awarded under the framework is published as part of the contract award notice. While there have been NTMA Frameworks established with estimated values in excess of €10,000,000, there have been no individual contracts awarded under any NTMA framework in excess of €10,000,000.
Contracts entered into by the NTMA (when acting as the State Claims Agency) in the performance of its statutory mandate in relation to claims management (such as medical and non-medical expert witness services and Barrister services) are not included in this response.
Contracts entered into by the NTMA (when acting as the National Development Finance Agency) in the performance of its statutory mandate to procure, deliver and provide advice on public infrastructure projects on behalf of State Authorities are not included in this response.
The NTMA provides certain business and support services and systems to Home Building Finance Ireland and the Strategic Banking Corporation of Ireland. Procurement services are one such service provided to these bodies.
|
Year |
Public services contracts worth €10 million or more (incl. VAT) |
Contract Value (incl. VAT)€ |
Contract Length |
Contract Expiration date |
Contract discontinued during its term |
|
2025 |
Custodian Services |
In excess of 10,000,000 |
n/a |
n/a |
n/a |
Office of the Revenue Commissioners
|
Year |
Public services contracts worth €10 million or more (incl. VAT) |
Contract Value (incl. VAT) € |
Contract Length |
Contract Expiration date |
Contract discontinued during its term |
|
2020 |
Multi-Supplier Framework Agreement for the provision of External ICT Support |
€179,096,610 |
4 years |
31/12/2024 |
n/a |
|
2022 |
The Provision of Microsoft Licensing Services |
€21,912,450 |
3 years |
25/06/2025 |
n/a |
|
2023 |
Design, Supply and Commissioning of Customs Patrol Vessel(s)(value includes option to procure a second vessel) |
€21,525,000 |
5 years |
02/08/2028 |
n/a |
|
2024 |
Multi-Supplier Framework Agreement for the provision of External ICT Support |
€253,380,000 |
4 years |
31/12/2028 |
n/a |
261. Deputy Pearse Doherty asked the Minister for Finance if he is aware of the increased inconvenience placed on small businesses when paying their tax as a result of regulatory changes to the tax card payment service, which limits the amount that can be paid by Debit Card to €500; and if he will make a statement on the matter. [35502/25]
View answerI am advised that Revenue is not aware of any regulatory changes that would limit the amount of tax that can be paid by Debit Card to €500. Some card providers have limits on the amounts that can be paid but these limits are controlled by the card providers rather than by Revenue.
If some taxpayers are experiencing difficulties, Revenue advise they contact their card provider to procure a card type that can be used without unreasonable limits, such as a consumer debit card. Card providers can also provide advice on any specific payment limits that they apply.
Revenue has confirmed to me it offers a range of easy-to-use online payment methods for customers wishing to pay taxes through both Revenue Online Services (ROS) and MyAccount. These include:
• Recurring and once-off Direct Debit Instructions from a customer’s nominated bank account;
• Direct Debit Instructions to enable fixed monthly payments; and
• Consumer debit and credit cards.
In 2024, Revenue processed over 14 million payments to the value of €152.9 billion. Card payments accounted for 772,000 of those payments, to the value of €575 million.
Furthermore, Revenue has advised me that any business that may be experiencing payment difficulties of a temporary nature should engage with Revenue at the earliest opportunity to discuss the payment difficulty and to agree a mutually agreeable solution. Revenue has a proven track record in agreeing flexible payment arrangements that take account of the financial circumstances of each taxpayer and their capacity to pay at any particular time.
262. Deputy Pearse Doherty asked the Minister for Finance if Revenue can provide any assistance to a person (details supplied) in County Donegal with the transfer-of-residence registration of an imported vehicle; and if he will make a statement on the matter. [35503/25]
View answerThe registration of vehicles is a mandatory requirement in all EU member countries. In some countries, including Ireland (the State), it is used as an event at which a tax is collected. This tax is known as Vehicle Registration Tax (VRT) and was introduced in the Finance Act 1992. VRT is required to be paid at the time that a vehicle is registered in the State, and within 30 days of that vehicle’s date of entry. Further information on the VRT registration process is available on Revenue’s website: www.revenue.ie/en/vrt/vehicle-registration-tax/index.aspx
Most vehicles which are in the State permanently, are registered and have VRT paid. There are, however, specific instances when a vehicle may be entitled to a Permanent Relief from VRT under a Transfer of Residence (TOR) procedure. Revenue’s VRT Tax and Duty Manual Section 02 contains further information, and a copy is accessible at: www.revenue.ie/en/tax-professionals/tdm/vehicle-registration-tax/vrt-manual-section-02.pdf
Revenue has engaged with this individual on the supporting evidence required for the TOR application. On 23 June 2025, he sent documentation in support of his claim. On 25 June 2025, Revenue contacted the applicant to inform him that they had conducted a full review of his application and were satisfied to allow his TOR. He was informed that a successful exemption notice would issue to him in the coming days.
