Thursday, 3 Jul 2025

Written Answers Nos. 182-203

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Tax Clearance Certificates

Questions (182)

Pearse Doherty

Question:

182. Deputy Pearse Doherty asked the Minister for Finance if he will engage with the Minister for housing to ensure that HAP can resume the practice of issuing a tax certificate for a 20% deduction to meet the requirements of the non-resident landlord withholding tax for landlords based in the North of Ireland renting a property in the South to a HAP tenant rather than requiring them to engage a private tax collection agent; and if he will make a statement on the matter. [36787/25]

Written answers

Minister for Finance

As the Deputy is aware, the Minister for Housing, Local Government and Heritage has policy responsibility for the Housing Assistance Payment (HAP).

Revenue have advised me that a 20% withholding tax still applies where income is paid directly to a non-Irish resident, although the system for remitting withholding tax from rent changed in 2023. Revenue have confirmed to me that it does not specifically require a non-Irish resident person to appoint an Irish resident collection agent, but a collection agent can opt to deduct and remit 20% withholding tax from rent payments to a non-resident.

It is my understanding that a landlord can opt to have a HAP paid to an agent (sometimes called a “collection agent”) rather than receiving the payment directly. Where that is the case, the HAP is paid in full to the collection agent, and the collection agent can use the Non-resident Landlord Withholding Tax (NLWT) system to complete an “rental notification” (RN), remit 20% of the payment to Revenue and pay the balance to the non-Irish resident landlord, with the landlord required to file an Irish tax return as above.

Alternatively, where the collection agent does not opt to deduct the withholding tax, the collection agent is chargeable and assessable to tax in respect of the income of the non-Irish resident landlord by virtue of section 1034 of the Taxes Consolidation Act 1997 (TCA), which means the agent is required to file a tax return and pay the tax due on such income. When making the return, the collection agent can claim whatever allowances and reliefs the non-resident person is entitled to, and section 1046(2) TCA provides that a collection agent can retain money from the income to pay the tax due.

Where a HAP is instead made directly to a non-Irish resident, the person making the payment (in the case of the HAP, the local authority or the HAP Shared Services Centre) is required by section 238 TCA to deduct 20% of the payment and remit it to Revenue, and pay the balance to the non-resident person (including a person who is resident in Northern Ireland). Previously, the payment to the non-resident person was accompanied by a Form R185, which recorded the amount remitted to Revenue. However, since the introduction of the NLWT system on 1 July 2023, the person making the payment completes a RN and remits the tax online via Revenue Online Services (ROS) or MyAccount. The non-Irish resident landlord is required to file an Irish tax return to declare the rental income and can claim credit for the tax withheld against their tax liability. The landlord can also claim allowable expenses in calculating their taxable income in the normal way.

Tax Collection

Questions (183)

Pearse Doherty

Question:

183. Deputy Pearse Doherty asked the Minister for Finance the total number of registered tax collection agents; the number of accounts or advisors preparing tax returns for collection agents that is, the number of tax advisor identification numbers submitted through the collection agent registration form; the number of landlords they are operating on behalf of that is, the number of distinct tax reference numbers broken down by the number of corporate and non-corporate landlords; the number of properties broken down by residential and non-residential; the total amount of rent paid; total revenue raise; and the total revenue raised by the non-resident landlord withholding tax, in tabular form. [36788/25]

Written answers

Minister for Finance

Section 1041 of the Taxes Consolidation Act 1997 (TCA) requires a person (i.e. a tenant) making a rental payment directly to a non-Irish resident person is required to deduct a sum equal to income tax at the standard rate (currently 20%) and remit that amount to Revenue along with a copy of the Form R185. This is known as the Non-resident Landlord Withholding Tax (NLWT).

Where the rental payment is not made directly, but through an intermediary, section 1034 of the TCA defines a “collection agent” as a resident person acting on behalf of the non-Irish resident person and is chargeable and assessable for the income of the non-Irish resident person.

Section 92 of the Finance Act 2022 amended section 1041 TCA to require the person making the payments to provide certain information concerning the landlord and the rental income on which tax is being withheld, i.e. to submit to Revenue a rental notification (RN). Section 92 also relieves collection agents of the obligations under section 1034 provided that the collection agent deducts the NLWT from rental payments, remits that deduction to Revenue, and gives Revenue certain information related to the payments (i.e. the RN).

Notwithstanding this, collection agents can elect to remain chargeable. This means they will be liable for the tax for the rental income and liable for any issues which arise from the returns, including surcharges, penalties and interest. Such collection agents who elect to being chargeable will not be using the NWLT system, nor availing of the various systems of making RNs, some of which are auto/repeat RNs, recurring automatic payments and not availing of pre-population of returns to aid in their tax compliance.

On 1 July 2023, a new online NLWT system was developed to facilitate these changes. The system allows tenants/other direct payers and collection agents to input RNs for residential or commercial/agricultural properties and pay NLWT deductions which can be linked with the rented property/non-resident landlord.

Revenue has confirmed to me the RN data since the introduction of the NLWT system on 1 July 2023 up to 12 May 2025, outlined below:

RN data	1/7/2023 – 31/12/2023	1/1/2024 – 31/12/2024	1/1/2025 – 12/5/2025
RNs made by Tenants	17,655	34,253	11,145
RNs made by Collection Agents	27,965	79,819	26,202
Total RNs	45,620	114,072	37,347
Gross rent (€m) reported by Tenant RNs *	€41.6	€91.5	€33.1
Gross rent (€m) reported by Collection Agent RNs*	€54.6	€148.0	€49.6
Total Gross Rent (€m) to which NLWT is applied*	€96.2	€239.6	€82.6
NLWT (€m) remitted by Tenants*	€8.3	€18.3	€6.6
NLWT (€m) remitted by Collection Agents*	€10.9	€29.6	€9.9
Total NLWT (€m) to be remitted*	€19.2	€47.9	€16.5

*Subject to rounding

All NLWT is credited against Income Tax (IT)/Corporate Tax (CT) liabilities and claimed via corresponding IT/CT returns.

I am advised by Revenue that it is not possible to provide the number of distinct tax reference numbers broken down by the number of corporate and non-corporate landlords, neither is it possible to specify the number of properties broken down by residential and non-residential, or to give an accurate total number of collection agents registered with Revenue.

Fiscal Data

Questions (184)

Pearse Doherty

Question:

184. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 304 of 24 June, to provide further detail on non-dividend related income; and if he will make a statement on the matter. [36789/25]

Written answers

Minister for Finance

As the Deputy is aware, the State held 3.5 billion of preference shares in AIB. The interest payable on these securities was €280 million per annum and was payable in cash, or in ordinary shares in the event of non-payment in cash. AIB issued ordinary shares to the State in lieu of the dividend due each May between 2010 and 2014 but in 2015 received a cash dividend of €280m for the first time.

In 2016, 1.36 billion of the 3.5 billion 2009 Preference Shares were redeemed at a price equal to 125% of the subscription price paid on issue in 2009. This resulted in the repayment of c. €1.87 billion of capital to the State, inclusive of a c. €166m dividend, representing the accrued dividend on the 3.5 billion 2009 Preference Shares in respect of the period from 13 May 2015 (the €280m dividend payment date) to the date of redemption of the 2009 Preferences Shares. The remainder of the Preference Shares (2.14 billion) were converted into Ordinary Shares.

The Contingent Convertible coupon of €0.64bn relates to €1.6bn of Contingent Convertible capital notes which were issued on 26 July 2011 for a period of 5 years. These instruments carried a coupon of 10% or €160m per annum over the instrument’s life. The €0.64bn represents a €160m coupon in each year 2012-15. The final €160m coupon payment is included in the €1.76bn figure relating to the redemption of the Contingent Convertible instrument.

National Asset Management Agency

Questions (185)

Pearse Doherty

Question:

185. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 45 of 25 June 2025, that as outlined by the NAMA annual accounts there will be no more voluntary redundancy schemes for NAMA staff; and if he will make a statement on the matter. [36791/25]

Written answers

Minister for Finance

The Deputy will be aware that, as previously communicated in the NAMA Annual Report and Financial Statements 2024, NAMA commenced its final Voluntary Redundancy Scheme (VRS) in 2024.

I am advised by the NTMA that the majority of employees assigned to NAMA are expected to leave via this programme on a staggered basis in conjunction with the dissolution of NAMA. Of this cohort of employees, a small number will transfer to the NTMA Resolution Unit, which is being established to manage the residual activity of NAMA and IBRC (in Special Liquidation).

It is anticipated by the NTMA that the voluntary redundancy leaving date for such employees will be linked to the conclusion of such residual activity.

Tax Data

Questions (186, 187, 188, 189)

Pearse Doherty

Question:

186. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 300 of 24 June 2025, the total number of residential unit owned by the 187 landlords with over 100 properties each; the total number of residential unit owned by the 186 landlords with between 50 - 99 properties each; the total number of residential unit owned by the 745 landlords with between 20 - 49 properties each; the total number of residential unit owned by the 2,217 landlords with between 10 -19 properties each; and the total number of residential unit owned by the 10,562 landlords with between 5 - 9 properties each, in tabular form . [36792/25]

Pearse Doherty

Question:

187. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 300 of 24 June 2025, the total number of individuals for legal entities that own more than 1,000 residential units; the total number of residential units owned by this cohort; and if he will make a statement on the matter. [36793/25]

Pearse Doherty

Question:

188. Deputy Pearse Doherty asked the Minister for Finance the total projected local property tax liability for 2025 excluding local authorities and approved housing bodies or any other public bodies; property tax liability for 2025 excluding rental properties; and if he will make a statement on the matter. [36794/25]

Pearse Doherty

Question:

189. Deputy Pearse Doherty asked the Minister for Finance the total number of residential properties for the purposes of the LPT that are not owned by local authorities or AHB, public bodies or exempted charities; and if he will make a statement on the matter. [36795/25]

Written answers

Minister for Finance

I propose to take Questions Nos. 186 to 189, inclusive, together.

In relation to Dail Question No. 186 (Ref: 36792/25). I am advised by Revenue that the below table outlines the total number of residential units owned by the 187 landlords with over 100 properties each; the total number of residential units owned by the 186 landlords with between 50 - 99 properties each; the total number of residential units owned by the 745 landlords with between 20 - 49 properties each; the total number of residential units owned by the 2,217 landlords with between 10 -19 properties each; and the total number of residential units owned by the 10,562 landlords with between 5 - 9 properties each, in tabular form. The table excludes Local Authorities and Approved Housing Bodies.

Number of Properties Owned	Number of Owners	Number of Properties
5-9	10,562	63,174
10-19	2,217	27,553
20-49	745	20,820
50-99	186	12,602
100 and greater	187	55,623

In relation to Dail Question No. 187 (Ref: 36793/25). I am further advised by Revenue that the total number of legal entities that own more than 1,000 residential units is 50. The total number of residential units owned by this cohort is 215,471 properties. The information is shown below in tabular form.

Type	Total Properties Owned	Organisations
Local Authorities	159,054	31
Approved Housing Bodies	38,620	<10
Businesses	16,343	<10
Other	1,454	<10
Total	215,471	50

Due to Revenue’s obligation to protect the confidentiality of taxpayer data, as provided for in Section 851A of the Taxes Consolidation Act 1997, it is not possible to provide data in relation to the numbers of property owners in all instances due to the low number of taxpayers involved.

Further detail is available in Revenue’s Statistical Disclosure Control Protocol, published at: www.revenue.ie/en/corporate/information-about-revenue/statistics/about/statistical-disclosure-control.aspx

In relation to Dail Question No. 188 (Ref: 36794/25). I am further advised by Revenue that the total projected local property tax liability for 2025 excluding local authorities and approved housing bodies is €534.1 million based on registrations at 31/03/2025. Public bodies are taken to be largely explained by local authorities and approved housing bodies. The property tax liability for 2025 excluding rental properties cannot be provided as rental are not separately identified on the local property tax return.

In relation to Dail Question No. 189 (Ref: 36795/25). Finally, I am advised by Revenue that the total number of residential properties for the purposes of the LPT that are not owned by local authorities or AHBs or exempted properties (including Charity/Public Body owned for special needs) is 1,776,725. The calculation is outlined below in tabular form:

Total Properties	2,022,242
Local Authority/ Approved Housing Bodies	208,592
Exemptions	36,925
Remaining properties	1,776,725

The following revised reply was received on 9 Mach 2026.

In relation to Dail Question No. 186 (Ref: 36792/25)

I am advised by Revenue that information in respect of landlords is not collected on the LPT return. As such, there is no robust basis upon which to identify this cohort of LPT taxpayers. Therefore, it is not possible to provide information on the number of LPT liable properties owned by landlords.

Revenue publish detailed statistics on LPT. This includes data on property ownership (i.e. the numbers of owners who own multiple LPT liable properties). As outlined in my amended reply to Parliamentary Question No. 300 of 24 June 2025, these data were extracted from Revenue’s live LPT Register in January 2026 as follows:

-185 multi-property owners owned more than 101 properties in 2025;

-200 multi-property owners owned between 51 and 100 properties;

-751 multi-property owners owned between 21 and 50 properties;

-1,867 multi-property owners owned between 11 and 20 properties; and

-11,405 multi-property owners owned between 5 and 10 properties.

The total number of residential units owned by each of the above categories is given in the table below. This table excludes local authorities and seven of the largest Approved Housing Bodies (AHBs). Public bodies, apart from local authorities, are not categorised separately on the LPT Register. It is not possible to provide data which comprehensively excludes all AHBs. Notwithstanding the fact that owner type detail is not comprehensively captured on Revenue records, as it is not required for administering the tax, I am advised by Revenue that the largest owner categories below (defined according to number of properties owned) include both public and private owners.

Number of Properties Owned	Number of Owners	Number of Properties
5-10	11,405	72,077
11-20	1,867	26,011
21-50	751	22,566
51-100	200	13,946
101 and greater	185	64,850

In relation to Dail Question No. 187 (Ref: 36793/25)

I am further advised by Revenue that it is not possible to isolate properties that are owned by individuals for legal entities. However, for operational reasons, Revenue can identify the property portfolios for the 31 local authorities and the seven of the largest AHBs. These 38 taxpayers all own more than 1000 residential units each, and the total for this grouping in 2025 was 196,427, according to the Revenue live LPT Register in January 2026.

In 2025, excluding the 31 local authorities and seven of the largest AHBs, there were 12 property owners that owned more than 1,000 residential units. The total number of residential units owned by this cohort was 19,785, according to the Revenue live LPT Register, as of January 2026. There is a mix of public and private owners in this cohort of 12.

In relation to Dail Question No. 188 (Ref: 36794/25)

I am further advised by Revenue that public bodies, apart from local authorities, are not categorised separately on the LPT Register. This is because they carry the same LPT obligations as private residential properties. The LPT Register is not designed to distinguish the ownership of public bodies separately.

In relation to Dail Question No. 189 (Ref: 36795/25)

Lastly, I am advised by Revenue that there are 2,110,452 properties on the LPT Register for 2025. Of those, 196,427 were owned by 31 local authorities and seven of the largest AHBs.

Public bodies, apart from local authorities, are not categorised separately on the LPT Register. Therefore, properties owned by public bodies, including the HSE, the Land Development Agency and the OPW, are included in the general property ownership statistics.

Section 7 of the Finance (Local Property Tax) Act 2012 (as amended) provides that certain properties owned by a charity or public body may be exempt from LPT where qualifying conditions are met. Eligibility for the exemption depends on the use of the property. Charities in Ireland are not automatically exempt from LPT simply by having charitable status. As at October 2025, there were 28,308 properties on the LPT Register for which this exemption had been claimed.

Question No. 187 answered with Question No. 186.

Question No. 188 answered with Question No. 186.

Question No. 189 answered with Question No. 186.

Tax Exemptions

Questions (190, 192)

Pearse Doherty

Question:

190. Deputy Pearse Doherty asked the Minister for Finance the total value of property that was exempt from CAT due to the heritage exemption in 2024; and if he will make a statement on the matter. [36798/25]

Pearse Doherty

Question:

192. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 250 of 20 March 2025, the total value of property that was exempt from capital acquisitions tax due to the heritage exemption each year since 2016; the total value of the underlying property; the total cost of the Exchequer since 2016; and if he will make a statement on the matter. [36808/25]

Written answers

Minister for Finance

I propose to take Questions Nos. 190 and 192 together.

Under sections 77 and 78 of CATCA 2003, CAT gifts and inheritances of pictures, prints, books, manuscripts, works of art, jewellery, scientific collections or other things not held for the purposes of trading may be exempt from CAT where the following conditions are satisfied: (1) the property is of national, scientific, historic or artistic interest, (2) the property is kept permanently in the State, and (3) reasonable facilities for viewing are allowed to members of the public or to recognised bodies or to associations of persons.

The exemption also applies to houses and gardens in the State not held for the purposes of trading in respect of which: (1) on a claim made to Revenue appear to be of national, scientific, historic or artistic interest, (2) reasonable facilities for viewing were allowed to the public during the three-year period prior to the date of the gift or inheritance, and (3) reasonable facilities for viewing are allowed to the public following the gift or inheritance.

Clawback of the exemption may occur in certain circumstances.

I am advised by Revenue that Information in respect of the total value of property that was exempt from capital acquisitions tax due to the heritage exemption each year since 2016; the total value of the underlying property and the total cost to the Exchequer is shown below.

Information for 2024 is not yet available.

Year	Value of Property exempt €m	Total Value of Property €m	Cost to Exchequer €m
2016	1.1	3.1	0.4
2017	1.2	8.7	0.4
2018	S	S	S
2019	2	2.0	0.7
2020	2.5	6.8	0.8
2021	0.4	1.7	0.1
2022	3.8	3.8	1.2
2023	2.3	4.4	0.8

I am advised by Revenue that, due to its obligation to maintain taxpayer confidentiality, as provided for in Section 851A of the Taxes Consolidation Act 1997, and to uphold its Statistical Disclosure Control Protocol, data in relation to claims for CAT Heritage Exemption in 2018 has been suppressed and cannot be provided.

Tax Reliefs

Questions (191)

Pearse Doherty

Question:

191. Deputy Pearse Doherty asked the Minister for Finance the cost to the Exchequer of the relief from income tax or corporation tax in respect of expenditure on approved buildings and or approved gardens under section 482 of the Taxes Consolidation Act 1997 in each year since 2016; and if he will make a statement on the matter. [36806/25]

Written answers

Minister for Finance

Section 482 of the Taxes Consolidation Act 1997 (TCA) was introduced for the purpose of assisting the preservation of our built heritage, by giving tax relief to the owners or occupiers of significant buildings or gardens on the expenditure incurred by them on the repair, maintenance and restoration of those properties. Section 482 TCA provides tax relief from income tax at the marginal rate and from corporation tax and is available to the owner or occupier of an approved building and/or garden in respect of certain expenditure incurred during a chargeable period on repair, maintenance and restoration of the property.

This scheme applies to an approved building, an approved garden existing independently, or an approved object contained within the house or garden, to which reasonable access is afforded to the public or where the building is a guest house approved by Fáilte Ireland.

A building or garden must receive a determination from the Minister for Housing, Local Government and Heritage that it is a building or garden which is intrinsically of significant horticultural, scientific, historical, architectural or aesthetic interest, before it can qualify for tax relief. In addition, to qualify, a determination must have been issued by Revenue that reasonable access to the building or garden is afforded to the public.

Revenue publishes a list of properties that have received determinations under section 482 in the first quarter of each year. This list is available on the Revenue website at: www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/documents/section-482-heritage-properties.pdf

Revenue issues an annual registration form at the end of each year in respect of every property appearing on the published list, to establish whether the conditions required for reasonable access continue to be met.

The cost to the Exchequer of the Income Tax relief in respect of expenditure on significant buildings and gardens under s.482 of the Tax Consolidation Act 1997, for the period 2016 to 2022 (the latest year for which data is available), is as follows:

Year	Claimants	Amount
2022	160	€1.7m
2021	140	€1.5m
2020	160	€1.6m
2019	160	€1.6m
2018	160	€1.9m
2017	150	€1.9m
2016	150	€1.9m

I am informed by Revenue that the cost of the relief from corporation tax is not available. Qualifying expenditure, for section 482, is treated for tax purposes as if it were a loss in a separate trade and it is not possible to distinguish from corporation tax returns losses relating to this expenditure and other separate trades.

Question No. 192 answered with Question No. 190.

Insurance Industry

Questions (193)

Barry Ward

Question:

193. Deputy Barry Ward asked the Minister for Finance if his attention has been drawn to the concerns of business owners in the outdoor recreation sector and other sectors regarding the prohibitive cost of insurance; the actions he is taking to address these concerns; and if he will make a statement on the matter. [36893/25]

Written answers

Minister for Finance

At the outset, I wish to acknowledge the difficulties experienced by the outdoor recreation sector in securing affordable and sustainable public liability insurance. I thank the Deputy for raising this issue. Outdoor activity providers make a valuable contribution to our economy and society by supporting tourism, local employment and wellbeing in rural and urban communities alike.

It is important to note that neither I as Minister for Finance, nor the Central Bank of Ireland has the authority to intervene in the pricing or availability of individual insurance products. These are commercial matters for insurers, subject to prudential and conduct supervision under the EU’s Single Market framework, particularly the Solvency II Directive.

Nonetheless, the Government remains strongly committed to addressing the insurance challenges facing this and other sectors. The Office to Promote Competition in the Insurance Market, chaired by Minister of State Troy, has met extensively with stakeholder organisations in the outdoor recreation space to understand their needs and provide support. The Office has also facilitated the connection of these groups with insurers who have the relevant risk appetite and the development of group schemes that may provide more sustainable cover.

Health and safety practices, risk mitigation and the education of insurers around the nature and management of sectoral risk all play an important role in improving access to cover. However, these must go hand in hand with continued reform and increased competition. While certain reforms – such as the introduction of the Personal Injury Guidelines – have begun to stabilise award levels, delays in litigation and wider inflationary factors continue to impact premiums. Competition also remains limited in certain segments of the market, partly due to the exit of UK-based insurers following Brexit.

The Government is currently developing a new Action Plan for Insurance Reform with a focus on encouraging further competition in the market and working with stakeholders to enhance transparency and affordability across all types of insurance, including insurance for businesses. The public consultation phase of the Action Plan closed on Monday 19 May after a three-week period. Over seventy submissions were received from industry and community stakeholders. The new Plan will build on the progress of the 2020 Action Plan, which delivered significant achievements, most notably the rebalancing of the Duty of Care, reforming the Injuries Resolution Board, the introduction of new Personal Injuries Guidelines, the establishment of the Office to Promote Competition in the Insurance Market, the banning of price walking in home and motor insurance markets. Minister of State Troy, together with officials in the Department of Finance, have reviewed the feedback received and are in the process of finalising a list of actions for the new Action Plan for Insurance Reform. When finalised, the Action Plan will be considered at political level across Government before being published and then moving into the implementation phase.

The Government remains committed to ensuring that insurance is accessible, affordable and transparently priced. Our goal is to promote a competitive market that supports the widest possible range of social and economic activities – including those involving higher or more specialised risks – through targeted reforms, regulatory clarity and active engagement with the insurance industry.

Office of Public Works

Questions (194)

Michael Healy-Rae

Question:

194. Deputy Michael Healy-Rae asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether the Office of Public Works could liaise with a landowner (details supplied); and if he will make a statement on the matter. [36777/25]

Written answers

Minister of State at the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation

The OPW can confirm that OPW officials made contact with the property owner by phone on 17th June 2025 with a view to meeting him on site at Leacanabuaile, National Monument No.414 on Thursday 19th June 2025.

A further phone call was made to property owner on the morning of the 19th June 2025 in which the property owner stated that he was unable to meet on site due to work commitments. Nonetheless, a site visit was completed by OPW personnel on the day and the issues assessed.

The OPW is committed to identifying possible solutions to the issues highlighted and will continue to work with the landowner in this regard.

Office of Public Works

Questions (195)

Michael Cahill

Question:

195. Deputy Michael Cahill asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to intervene and urgently address the huge delays with regard to the signing of a lease for a playground to be developed in conjunction with Kerry County Council on OPW lands at An Cheathrúin, Dún Chaoin, County Kerry (details supplied); and if he will make a statement on the matter. [36785/25]

Written answers

Minister of State at the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation

The Deputy may find my response to PQ 31699/25 useful.

The OPW has been a core stakeholder in the conservation of An Blascaod Mór since 1988. Ionad an Bhlascaoid, (the Blasket Centre) was developed with assistance from the locally based voluntary group, Fondúíreacht an Bhlascaoid in 1992/3. It was officially opened in April 1994. The State purchased the majority of the holdings on the island in 2009. The OPW has since restored a number of the houses on the island and operates a guided visitor service on the Island during the summer season each year.

In 2020, €1.2 million was invested in a clifftop Viewing Platform in partnership with Fáilte Ireland, to provide an accessible viewing point for visitors to enjoy vistas of the peninsula and the Great Blasket Island. Additionally, the OPW undertook a major refurbishment of the The Blasket Centre which re-opened in 2022 after an investment of €2.9 million under a strategic partnership between Fáilte Ireland, OPW and the Department of Housing, Local Government and Heritage.

The OPW is pleased to support Comharchumann Dún Chaoin, a local community group, in their work to deliver a playground on lands adjacent to Ionad an Bhlascaod, which will be an important amenity for the local community.

My officials are continuing to work hard to finalise a lease for the site. The lease will be between the OPW and Kerry County Council for a purpose of a community playground. The playground will be operated by Comharchumann Dún Chaoin.

The OPW, with the assistance of the Chief State Solicitor's Office, is working with Kerry County Council to finalise the legal aspects of the proposed lease.

Capital Expenditure Programme

Questions (196)

Edward Timmins

Question:

196. Deputy Edward Timmins asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will reform his Department’s capital expenditure programme by giving longer-term financial commitments, for example, ten to 15 years, to all arms of the State responsible for delivering infrastructure, such as Irish Rail, Transport Infrastructure Ireland, Uisce Éireann, and so on, as this will allow them to plan for the long term and build longer-term relationships with suppliers. [36872/25]

Written answers

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

The multi-annual capital investment framework introduced in 2004 offers Government Departments greater certainty for planning and allocating resources to meet their strategic priorities.

Expenditure ceilings are set for each area over the medium term to ensure public spending remains within sustainable limits and enables Departments and their agencies to plan and manage their capital investment programmes more efficiently and effectively.

As the Deputy is aware, my Department is currently undertaking a review of the National Development Plan (NDP).

The review will update capital expenditure ceilings for the next decade, out to 2035. The review will encompass all public capital investment to 2035 and allocate the funds arising from the Apple Escrow account, the proceeds of bank share sales as well as funding from the Infrastructure, Climate and Nature Fund.

In total, an almost €20 billion increase from current NDP funding levels will be made available in the upcoming NDP. In allocating funding, Government will be required to make decisions on strategic project selection and prioritisation, to align with national priorities and make the maximum use of State resources.

The purpose of the review is to assess all areas of public capital investment and to refresh the existing investment strategy and multi-annual envelopes to ensure that they are in line with emerging Government priorities and are focused on the areas that can best support continued, sustainable and equitable growth.

Tourism Promotion

Questions (197)

Emer Currie

Question:

197. Deputy Emer Currie asked the Minister for Enterprise, Tourism and Employment if a graveyard (details supplied) will be added to Ireland’s Ancient East website; and if he will make a statement on the matter. [36684/25]

Written answers

Minister for Enterprise, Tourism and Employment

As the National Tourism Development Authority, in line with its statutory functions as set out in Section 8(1) of the National Tourism Development Authority Act 2003, Fáilte Ireland’s role is to support the long-term sustainable growth of tourism in Ireland. Its remit does not extend to Northern Ireland. Tourism Northern Ireland is the primary agency responsible for developing and promoting tourism in Northern Ireland.

Fáilte Ireland develops, supports and promotes tourism at regional and county level within the State in line with the relevant tourism experience brands; the Wild Atlantic Way, Ireland’s Ancient East, Ireland’s Hidden Heartlands and Dublin.

My Department and tourism agencies will continue to foster north-south co-operation to enhance an all-island tourism offering and grow international visitor numbers to the entire island.

Departmental Funding

Questions (198)

Emer Currie

Question:

198. Deputy Emer Currie asked the Minister for Enterprise, Tourism and Employment if there are any funding streams available for the Carlingford Lough Commission for the maintenance of navigational equipment (details supplied); and if he will make a statement on the matter. [36685/25]

Written answers

Minister for Enterprise, Tourism and Employment

On 17th June An Taoiseach, responding to a related PQ, stated that maritime safety policy is a responsibility of the Minister for Transport, Darragh O’Brien TD. Furthermore, the Taoiseach advised that the Department for Transport is not considering funding for civil society organisations involved in navigational safety, through the Shared Island Fund or otherwise, and engagement with such groups is a matter for relevant ports and local authorities in the first instance.

The Department of Enterprise, Tourism and Employment does not have responsibility for transport including marine transport and therefore does not have funding or funding streams for the purchase of marine vessels.

Enterprise Support Services

Questions (199)

Darren O'Rourke

Question:

199. Deputy Darren O'Rourke asked the Minister for Enterprise, Tourism and Employment the measures he is taking to support food enterprise and innovation in County Meath; and if he will make a statement on the matter. [35261/25]

Written answers

Minister of State at the Department of Enterprise, Tourism and Employment (Deputy Alan Dillon)

My Department, through Enterprise Ireland (EI), is committed to building on the food sector’s national economic strength by investing in future avenues of growth for the sector in areas including research, technology, and innovation.

As part of its strategy, EI is focused on building a pipeline of highly innovative projects from the existing base and first-time food Foreign Direct Investment (FDI). This will contribute to the sustainable growth of the sector, the creation of high-quality RD&I jobs, and an increase in value and diversity of exports within the food and beverage industry.

In line with Ireland’s Food Vision 2030 Strategy, Enterprise Ireland continues to work in partnership with Government Departments and other Agencies to achieve the vision for Ireland to become a world leader in sustainable food systems over the next decade. This aims to deliver significant benefits for the Irish agri-food sector, for Irish society, and for the environment.

The Food sector was identified as a strategic sector in the Mid-East Regional Enterprise Plan (2022 -2024) given the region has a diverse agri-food sector encompassing microenterprises through to larger companies. In Co Meath, there are food technology and innovation facilities including the Boyne Valley Food Innovation District, Boyne Valley Food Hub (launched in 2023), and Teagasc Grange. Increased RD&I and collaboration between business, research, and other entities plays a key role in supporting the long term, sustainable growth of the food sector.

In 2024, the total number of people employed in EI client companies in Meath was 9,034 which is an 8% increase over 2023.

Work Permits

Questions (200)

Paul Murphy

Question:

200. Deputy Paul Murphy asked the Minister for Enterprise, Tourism and Employment if his attention has been drawn to the case of a person (details supplied); and if clarity on this matter will be provided. [36899/25]

Written answers

Minister of State at the Department of Enterprise, Tourism and Employment

My attention has been drawn to the case of the person concerned who applied for an employment permit to my Department. Responses to representations made by the person have included information regarding the requirements under the employment permits legislation, most recently on 12 June.

The Labour Market Needs Test (LMNT) is a legal requirement under the Employment Permits legislation applying to all sectors of employment and designed to ensure that job vacancies are first offered to nationals of Ireland, the EEA, the UK or the Swiss Confederation.

It requires employers to advertise a vacancy for at least 28 days on the broad employment platforms JobsIreland and EURES, and at least one other online employment platform chosen at the discretion of the employer. Under the legislation, placing a vacancy on the Public Appointments Service employment platform in addition to these two platforms accessible to the wider public, would be considered appropriate.

The JobsIreland and EURES platforms are Public Employment Services operated by the Department of Social Protection providing job advertising services to employers enabling Irish and EEA job seekers the opportunity to search for employment across all sectors. JobsIreland is a free service, while some EURES services are at no cost. The use of these employment services by employers in their advertising of applicable roles is not optional under the Employment Permits legislation.

Following the LMNT process, if no suitably qualified candidate can be found within Ireland/the EEA, it is open to the employer to apply for an employment permit.

There are no plans to alter the LMNT requirements for occupations where it is required. I note that there is nothing to preclude ETBs from advertising posts on JobsIreland and EURES as well as their usual advertising platforms.

Company Registration

Questions (201)

James Geoghegan

Question:

201. Deputy James Geoghegan asked the Minister for Enterprise, Tourism and Employment further to Parliamentary Question No. 401 of 20 May 2025, if he will instruct the Companies Registration Office to provide the information sought; and if he will make a statement on the matter. [36901/25]

Written answers

Minister of State at the Department of Enterprise, Tourism and Employment

I am taking it that the Deputy is referring to Parliamentary Question 379 of 20 May 2025, which sought information on the hospitality and retail sectors. The response to that Parliamentary Question had been deferred at the time as information was awaited from the Companies Registration Office (CRO). This information was subsequently supplied by the CRO but was not forwarded to the Deputy due to an administrative oversight in my Department. I regret the delay in responding and the information sought is set out below.

However, at the outset, I should clarify that the information available relates to companies registered with the CRO. This does not include businesses operating as sole traders or unincorporated entities.

Businesses can close for a variety of reasons and the information available relates to filings of those companies who wish to be voluntarily struck off the companies register and those notifying the CRO when entering liquidation. Voluntary strike-off is available where a company either ceases to trade, or has never traded, has no assets in excess of €150 and has no outstanding creditors. It should be noted that liquidation cover situations where a company may be solvent, and pursue a Members’ Voluntary liquidation, or insolvent and is subject to a Creditors’ voluntary liquidation or a Court ordered liquidation.

The data provided by the CRO in relation to your question is set out in the table below.

Jan 2024 – Mar 2025

-	Incorporations	Voluntary strike-offs	Total Liquidations	Net change (+/-)
National Hospitality Retail	2179 1917	358 472	299 239	+1,522 +1,206
Dublin Hospitality Retail	780 814	136 235	163 149	+481 +430

Exports Growth

Questions (202)

Cathal Crowe

Question:

202. Deputy Cathal Crowe asked the Minister for Enterprise, Tourism and Employment the action being taken to encourage Irish businesses to grow their export markets; and if he will make a statement on the matter. [36959/25]

Written answers

Minister of State at the Department of Enterprise, Tourism and Employment (Deputy Alan Dillon)

The Government continues to actively support Irish businesses to grow their export markets. In light of increasing global economic uncertainty and shifting trade dynamics, my Department through Enterprise Ireland has placed a strong emphasis on enabling market diversification. This approach is central to ensuring that Irish enterprises remain competitive, agile, and well-positioned to seize new international opportunities.

The Government recognises that this is a dynamic and evolving situation, which is being monitored closely. 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.

The Action Plan provides an opportunity now for new ambition in our approach to market diversification. The Action Plan will provide a ‘whole-of-government’ approach to enhance Ireland’s economic and trading relationships with new and emerging markets. It will also consider actions which can be taken in established markets where there is value to be maintained and potentially more value available.

Enterprise Ireland continues to support Irish businesses in diversifying their export markets and is actively helping companies to reduce reliance on traditional markets by exploring opportunities in Asia-Pacific, the Middle East, and continental Europe. Enterprise Ireland’s global network of 42 offices across 30 countries provides Irish businesses with market intelligence, strategic connections, and in-market support. Recent expansions in Munich, Lyon, and Switzerland reflect a growing emphasis on European markets, particularly in digital technology, life sciences, and agri-tech. Export performance has shown strong growth in key European markets, including Germany (+14%) and France (+5%).

Financial supports include the Market Discovery Fund, which covers up to €150,000 for exploring new markets, and Lean Business supports, which improve operational efficiency. The GradStart programme helps companies build internationalisation capacity by funding graduate hires, including those with language skills.

Enterprise Ireland offers dedicated supports to help businesses expand internationally, including the Strategic Consultancy Grant for expert advice and the Market Discovery Fund. I will be actively engaging with businesses to promote these schemes and drive uptake at scale.

Special Educational Needs

Questions (203)

John Lahart

Question:

203. Deputy John Lahart asked the Minister for Education and Youth the reason there was a reduction in special needs assistant support for a school (details supplied); and if she will make a statement on the matter. [36688/25]

Written answers

Minister of State at the Department of Education and Youth

This government is fully committed to supporting children with special educational needs to fulfil their full potential and the Programme for Government makes a number of commitments to deliver on this objective.

The National Council for Special Education (NCSE) has responsibility for coordinating and advising on the education provision for children with special educational needs, including the allocation of special needs assistants (SNAs). The NCSE has advised my department that all schools have been informed of their SNA allocation for the 2025/26 school year.

As the NCSE is responsible for the allocation of SNAs to schools, I have forwarded the school's details to them for their attention and direct reply.

Deputies are also welcome to raise such matters with the NCSE directly through their dedicated Oireachtas query line at [e-mail].

It is open to any school which feels like it has insufficient SNA support to meet the needs of its students to submit to the NCSE a request seeking a review of its allocation. Detailed information on the NCSE's SNA review process is published on the NCSE's website.

My department and the NCSE are committed to delivering an education system that is of the highest quality and where every child and young person feels valued and is actively supported and nurtured to reach their full potential.

• Written Answers Nos. 162-181
• Written Answers Nos. 204-223