Written Answers Nos. 193-213
193. Deputy Pa Daly asked the Minister for Transport the rationale for a company (details supplied) prohibiting hackney drivers who are small public service vehicle licence holders from accessing and operating on its platform; and if he will make a statement on the matter. [50374/25]
View answerThe regulation of the small public service vehicle (SPSV) sector is a matter for the independent transport regulator, the National Transport Authority (NTA), under the provisions of the Consolidated Taxi Regulation Acts 2013 and 2016. I have no role in the day-to-day operations of the SPSV sector.
Uber is a transport service company which offers the carriage of passengers for reward and is subject to the same regulations as all SPSVs in Ireland. Uber is licensed by the NTA to operate in Ireland as a dispatch operator. An SPSV dispatch operator is an individual or organisation that provides a service for taking bookings for SPSV services that are delivered by someone else, or who provides a service that enables intending passengers to arrange the hire of an SPSV themselves.
Neither my Department nor the NTA have a role regarding who may access and operate on the Uber platform as this is a business decision for Uber.
194. Deputy Ken O'Flynn asked the Minister for Transport the status of planning, design, and funding for the Mallow relief road; the total cost estimate; the amount which has been committed in the current or upcoming Budget for 2026; the timeframe for commencement and completion; and the measures in place to ensure that road development keeps pace with housing development in the Mallow / North Cork area. [50408/25]
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, design 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 on the status of this project.
I can confirm that €700,000 has been allocated for the Mallow Relief Road scheme in 2025. As with all national roads projects in the NDP, the delivery programme for the project will be kept under review for 2026 and considered in terms of the overall funding envelope available to TII.
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.
195. Deputy Emer Currie asked the Minister for Transport when the national U-space steering group will be established; and if he will make a statement on the matter. [50443/25]
View answer196. Deputy Emer Currie asked the Minister for Transport to provide an update on the establishment of an operative inter-agency mechanism for the coordination of appropriate investigation of offences related to unmanned aircraft systems; when he expects this mechanism to be fully established; and if he will make a statement on the matter. [50444/25]
View answer197. Deputy Emer Currie asked the Minister for Transport to provide an update on the launch of education and awareness campaigns regarding compliance and enforcement, as outlined in the National Policy Framework for the unmanned aircraft systems sector; and if he will make a statement on the matter. [50445/25]
View answer198. Deputy Emer Currie asked the Minister for Transport to provide an update on the establishment of test sites for the unmanned aircraft systems sector; which organisations, bodies and groups will be eligible to avail of these test sites; and if he will make a statement on the matter. [50446/25]
View answer199. Deputy Emer Currie asked the Minister for Transport the timeline on the launch of test sites for the unmanned aircraft systems sector as outlined in the National Policy Framework for the unmanned aircraft systems sector; and if he will make a statement on the matter. [50447/25]
View answer201. Deputy Emer Currie asked the Minister for Transport the projected cost of a fully functional U-Space System, the total amount invested by his Department in the research and development of a U-Space system; and if he will make a statement on the matter. [50449/25]
View answer202. Deputy Emer Currie asked the Minister for Transport when the national working group on unmanned aircraft systems geographical zones will be established; and if he will make a statement on the matter. [50450/25]
View answer203. Deputy Emer Currie asked the Minister for Transport the way in which he envisaged the role of the local authority with regard to planning and the unmanned aircraft systems sector, following the launch of the National Policy Framework for Unmanned Aircraft Systems; and if he will make a statement on the matter. [50451/25]
View answerI propose to take Questions Nos. 195, 196, 197, 198, 199, 201, 202 and 203 together.
The National Policy Framework for Unmanned Aircraft Systems was published on 20 August 2025. The Policy Framework aims to guide high-level strategic planning and development of the UAS sector in Ireland, through supporting growth and innovation, while ensuring safe and secure operations and managing environmental and other concerns.
The Policy Framework proposes a number of structures and actions, including those that the Deputy is requesting an update on, that aim to address concerns in relation to increasing UAS usage and operations in balance with the realisation of the economic and societal benefits from the emerging UAS sector.
It proposes 16 actions under three main areas:
The Use of Airspace and Planning
Compliance and Enforcement
Enterprise and Innovation
Actions in the Policy Framework include:
• A National Working Group on UAS Geographical Zones will be established to develop transparent processes and procedures for the designation of UAS Geographical Zones, the safe management of the integration of UAS into our airspace and the impact on society and the environment.
• A National U-space Steering Group will be established to develop a National Plan for the Implementation of U-space (a set of specific services and procedures designed to ensure safe and efficient access to, and coexistence in, airspace for a high volume of UAS)
• The Irish Aviation Authority, An Garda Síochána and the Data Protection Commission will work together to establish an operative inter-agency mechanism for the coordination of appropriate investigation of offences related to UAS.
• The Irish Aviation Authority will identify the requirements, timeline, and costs of U-space delivery programme.
• A collaborative approach will be fostered between local authorities, the Irish Aviation Authority and the UAS sector on education and awareness campaigns.
• The UAS sector, in conjunction with the Irish Aviation Authority, will establish and promote relevant test sites.
Implementation of the Policy Framework relies on cross-government structures and the continuation of engagement and support from various government departments, agencies, the UAS sector and the public.
My Department will shortly be making arrangements for the establishment of a National UAS Policy Framework Monitoring Group and the associated working groups referred to above. The work of the groups will be guided by annual implementation action plans. The first of these plans is currently being drafted and will set out the approach to implementing the actions listed in the Policy Framework.
200. Deputy Emer Currie asked the Minister for Transport if his Department has received any proposals for the creation of a mobile application to allow for members of the public to identify unmanned aircraft systems remotely; and if he will make a statement on the matter. [50448/25]
View answerSince 1 January 2024, the majority of Unmanned Aircraft Systems (UAS) must be equipped with a direct remote identification system. UAS broadcast over Wi-Fi and Bluetooth information such as their operator's registration ID, flight data and location. That information can be scanned by anyone with a mobile device using a variety of already available free mobile apps, that give members of the public real-time information about nearby UAS.
My Department has no role in the development and approval of such apps.
204. Deputy Aidan Farrelly asked the Minister for Transport the amount of expenditure on off-site storage solutions for the past five years to date; if he will provide a breakdown of items (details supplied) not stored in his Department on annual basis. [50502/25]
View answerThe vast majority of Department of Transport storage happens on Department premises, managed by the OPW.
The following additional contracts exist for off-site storage solutions, mainly relating to records retention in line with the National Archives Act and storage of long-term ICT backups.
|
Company |
Cost of contract - year |
Files/archive |
Other (detail) |
|
Iron Mountain Ireland |
€312,867.37 (2021 to 2023) |
Secure storage of official documents |
Nil |
|
Oasis Document and Data Management Ltd |
€32,727.75 (2024 to date) |
Secure storage of official documents |
Nil |
|
Iron Mountain Ireland |
€84,629.12 (2021 to date) |
Nil |
Offsite secure storage IT systems backup tapes |
|
Acme IT Storage |
€500 |
Nil |
IT hardware |
|
Inland Inflatable Boats |
€500 |
Nil |
Boat |
205. Deputy Frankie Feighan asked the Minister for Finance the number of local authorities that own land liable to residential zoned land tax; the amount of revenue raised through local authorities since the introduction of the tax; and if he will make a statement on the matter. [49582/25]
View answerRZLT is an annual tax, calculated at a rate of 3% of the market value of the land within its scope, known as a relevant site. Relevant sites are identified by reference to maps published by local authorities, which are revised on an annual basis, and reflect land that the local authority has determined meets the relevant criteria for the tax, being that the land is zoned for residential or mixed-use (including residential) purposes and that it is serviced. Owners of such land, including local authorities, are required to register and pay the tax by 23 May each year.
I am advised by Revenue that thirty local authorities have filed Residential Zoned Land Tax (RZLT) returns, accounting for €11.5 million of RZLT collections to date.
206. Deputy Emer Currie asked the Minister for Finance the amount of tax revenue raised from the operation of the deemed disposal rules under the capital gains tax code, broken down per year, from 2020 to present; and if he will make a statement on the matter. [49583/25]
View answerThe Deputy is seeking details on the amount of revenue raised from the operation of the deemed disposal rules under the Capital Gains Tax system. I understand this to be a reference to the eight-year deemed disposal rule that applies to investment undertakings.
Section 58 of the Finance Act, 2000 introduced the gross roll-up taxation regime for certain categories of investment undertakings. Under the regime, there is no annual tax on income or gains arising to a fund. However, a fund has responsibility to deduct exit tax in respect of payments made to certain unit holders in that fund. In general, exit tax must be deducted on the occurrence of a chargeable event which includes, for example:
• on the making of a payment by a fund to a unit holder.
• on the redemption of the investment.
• on the transfer by a unit holder of his or her entitlement in the investment.
• on the ending of an 8-year period beginning with the acquisition of a unit in a fund, and each subsequent 8-year period beginning when the previous one ends. This is commonly referred to as a deemed disposal.
The deemed disposal rules were designed specifically to prevent the avoidance of tax by way of the indefinite deferral of exit tax which is in the form of an Investment Undertakings Tax (IUT). I am advised that a breakdown of the IUT raised from the operation of the deemed disposal roles is unavailable, as investment funds are not obliged to report the category of chargeable event the IUT relates to at the time of making the payment. The gross IUT receipts collected in 2024 was €73,458,926.
207. Deputy Barry Ward asked the Minister for Finance the position regarding any product or service purchased from Israel or the Occupied Territories by his Department in the past two years, by description and amount paid; and if he will make a statement on the matter. [49607/25]
View answer208. Deputy Barry Ward asked the Minister for Finance the position regarding any product or service that has been acquired by his Department from an Occupied Palestinian Territory; and if he will make a statement on the matter. [49625/25]
View answerI propose to take Questions Nos. 207 and 208 together.
I wish to advise the Deputy that the Department of Finance has not made any payments to suppliers located in the specified jurisdictions in the past two years.
209. Deputy John Lahart asked the Minister for Finance if he will consider tax relief on school voluntary contributions; the estimated total sum in monetary terms made in terms of such contributions by the public on an annual basis; and what the possible implications of such a relief are. [49698/25]
View answerIn line with best practice, and as with all proposals for the introduction of new tax measures or the amendment of existing tax reliefs, the proposal should be assessed in accordance with the Department of Finance Tax Expenditure Guidelines. The guidelines make clear the importance that any policy proposal which involves tax expenditures should only occur in limited circumstances where there are demonstrable market failures and where a tax-based incentive is more efficient than a direct expenditure intervention.
As the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to the sound management of the public finances. It is a longstanding practice of the Minister for Finance not to comment in advance of the Budget on any tax matters which might be the subject of Budget decisions.
Finally, matters relating to amount of voluntary contributions to schools are more appropriate to the Minister For Education and Youth.
210. Deputy Pearse Doherty asked the Minister for Finance if the waiving of local authority section 48 development contributions and the refunding of Uisce Éireann water and wastewater connection charges provided construction is completed prior to December 2026 if fully accounted for within the expenditure and revenue projections contained in the Annual Progress Report; if not, if additional resources will have to be allocated from the Budget 2026 package; and if he will make a statement on the matter. [49724/25]
View answerThe Annual Progress Report includes the forecasts of revenue and expenditure, taking into account uncertainties around macroeconomic and policy developments. The matter of the refunding of Uisce Éireann water and wastewater connection charges is accounted for in these forecasts.
As part of the Government’s capital funding allocation to Uisce Éireann for 2025, €174m was committed to Uisce Éireann to fund the estimated refunds requirement relating to the scheme. This funding is provided in line with the refunds processed by Uisce Éireann.
211. Deputy Ken O'Flynn asked the Minister for Finance considering OECD and EU forecasts showing slowed growth and risks from trade policy or tax policy shifts, the contingency planning in place to address possible shortfalls in corporate tax revenue; the adjustments being considered to ensure public finances remain sustainable; and how will such planning protect expenditure for essential services in Cork city and county [49847/25]
View answer223. Deputy Ken O'Flynn asked the Minister for Finance the contingency planning undertaken to deal with a fall in tax revenues, particularly corporation tax, given the Central Bank’s caution that revenue risks could materialise in the coming years. [50415/25]
View answerI propose to take Questions Nos. 211 and 223 together.
When I outlined that Government has established the Future Ireland Fund and Infrastructure, Climate and Nature Fund, which will enable us to set aside of portion of ‘windfall’ tax receipts to prepare for future challenges, instead of for day-to-day spending, I also stated that this will be paired with the appropriate approach to overall budgetary strategy.
As the Deputy will be aware, public expenditure is a matter for my colleague, the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation.
212. Deputy Ken O'Flynn asked the Minister for Finance if his Department has assessed the disproportionate impact of rising insurance premiums on small and medium-sized businesses in Cork, particularly in the hospitality and retail sectors; and if he will publish any findings. [49849/25]
View answerNeither I as Minister for Finance nor the Central Bank of Ireland can intervene in the provision or pricing of insurance products. These are commercial decisions taken by insurers in line with EU law, specifically the Solvency II Directive, which sets out the framework for insurance within the Single Market.
However, I fully recognise the concerns of small and medium-sized businesses, including those in the hospitality and retail sectors in Cork, regarding the affordability and availability of cover. Insurance reform remains a central priority for Government, and we have been pursuing a comprehensive programme of reform to improve outcomes for consumers and businesses.
Government have already delivered significant changes through the 2020 Action Plan for Insurance Reform. These included the rebalancing of the duty of care, the introduction of the Personal Injuries Guidelines, and the establishment of the Office to Promote Competition in the Insurance Market. Together, these measures have reduced claims costs, improved transparency, and created the conditions for greater competition in the market.
Of particular importance for the hospitality and retail sectors is the overhaul of the duty of care under the Courts and Civil Law (Miscellaneous Provisions) Act 2023. This reform addresses so-called “slips, trips and falls” claims, which are particularly prevalent in high-footfall sectors, and will reduce the likelihood of such cases proceeding to costly litigation. The Personal Injuries Guidelines are also having a measurable impact, with claims now being resolved more quickly and at lower cost through the Injuries Resolution Board. This is an indication that the Government’s reform agenda is having an impact. More capacity is entering the Irish market, competition has improved, and rates are beginning to fall in a number of segments. For many businesses, particularly SMEs, this means more choice of cover and greater affordability.
Building on this progress, Government published a new Action Plan for Insurance Reform in July 2025. This sets out a further series of targeted actions, including implementing measures to enhance insurance and claims related data through further thematic and sectoral analysis and proactive engagement with international insurers to encourage new market entrants, with the goal of further boosting supply and improving affordability across all sectors.
I wish to assure the Deputy that Government policy remains firmly focused on ensuring that the benefits of reform are realised for businesses and communities. Government will continue to prioritise insurance affordability and availability so that SMEs across Ireland can plan with greater confidence in a more sustainable and competitive insurance market.
213. Deputy Ken O'Flynn asked the Minister for Finance if he will establish an independent inquiry into the pricing practices of the insurance industry, given the growing concerns of business owners in Cork who report premiums doubling in recent years despite reduced claims. [49850/25]
View answerAs the Deputy will be aware, neither I as Minister for Finance nor the Central Bank of Ireland can intervene in the provision or pricing of insurance products. These are commercial decisions taken by insurers in line with EU law, specifically the Solvency II Directive, which governs the operation of the Single Market for insurance.
Nevertheless, I fully acknowledge the concerns raised by small and medium-sized businesses about rising premiums, and see transparency as essential to achieving a fairer and more affordable insurance market. Government has already delivered significant progress in this regard. The establishment of the National Claims Information Database (NCID) has greatly improved oversight of claims costs and trends, helping to identify the true drivers of premium levels.
The Government’s latest Action Plan for Insurance Reform, published in July 2025, also commits to expanding transparency further through faster release of NCID data, the development of a transparency code, a review of the price-walking ban introduced in 2022 and conducting a benchmarking exercise comparing personal injury award levels in Ireland with those in the UK and Europe.
Beyond transparency, the Action Plan contains ten priority actions under six themes, including competitiveness, legal reform, fraud reduction, innovation and skills and climate protection. Key reforms include strengthening the remit of the Injuries Resolution Board to ensure quicker and cheaper resolution of claims, examining the feasibility of a cap on certain categories of personal injury awards, and introducing stronger measures to tackle insurance fraud.
The Government’s comprehensive reform programme is prioritising transparency, affordability, and competition in the insurance market. By expanding data availability, strengthening oversight, and advancing legal and regulatory reforms, Government are working to ensure that savings from reforms are passed on to policyholders. Our priority is to deliver a more sustainable and competitive insurance market so that SMEs all across Ireland can access fairer, more affordable cover and plan with greater confidence.
