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Wednesday, 24 Sep 2025

Written Answers Nos. 21-40

Road Network

Questions (21)

Michael Cahill

Question:

21. Deputy Michael Cahill asked the Minister for Transport to urgently address the dangerous junction on the N22 Killarney-Cork road at the turn-off for Kilgarvan at Loo Bridge, County Kerry; and if he will make a statement on the matter. [50778/25]

View answer

Written answers

As Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the operation and management of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Infrastructure Guidelines and the necessary statutory approvals. In this context, TII is best placed to advise you in relation to N22 Killarney-Cork road.

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

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

Transport Infrastructure Ireland

Questions (22)

Johnny Guirke

Question:

22. Deputy Johnny Guirke asked the Minister for Transport the way in which his Department is working with other agencies to improve transport infrastructure in County Meath, in view of the fact this is essential for enterprise growth for the county and for bordering counties; and if he will make a statement on the matter. [50986/25]

View answer

Written answers

As Minister for Transport I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority, or NTA, has statutory responsibility for transport planning in the Greater Dublin Area, including County Meath.

Rail Connection

The NTA's Transport Strategy for the Greater Dublin Area sets out a framework for transport investment across the region over a 20-year period from 2022 to 2042. The issue of a rail connection between Dublin and Navan was re-examined as part of the development of the Transport Strategy. That re-examination supported the development of a rail line from Dublin to Navan and the final Strategy includes delivery of the line between 2031 and 2036, subject to planning and funding approvals.

I am pleased to confirm that in 2024 the NTA allocated funding to Iarnród Éireann (IÉ) for the establishment of a design team to commence work on the Navan rail line project. This work involves route option selection, planning and design phases of the project.

IÉ commenced the procurement process for this pre-construction phase of the project, and issued a tender to prequalified consultants at the end of May 2024. In November 2024, multi-disciplinary consultants RPS were appointed by IÉ for the duration of the project to work with the rail company’s in-house project team.

It is anticipated that a public consultation on the route options for the project will take place by early 2026. That process will ultimately recommend a defined route and support the development of a preliminary business case, which will need to be approved by Government, in line with the requirements of the Infrastructure Guidelines, before any planning application.

The Navan Rail Line is being delivered by IÉ on behalf of the NTA, with funding for the project being provided by my Department through the NTA.

Noting the NTA's responsibility in this matter and the specific issues raised by the Deputy, I have referred the Deputy's questions to the NTA for a more detailed reply. Please contact my private office if you do not receive a reply within 10 days.

Active Travel

The Department of Transport has allocated €12 million to Meath County Council in 2025 to progress 23 walking and cycling projects around the county, including sections of the Navan 2030 project, the Cycle Scheme from Navan to Trim and the Johnstown Village Cycle Scheme. This allocation also includes funding for Safe Routes to School projects around Meath. 15 schools were selected across the first three rounds of the Safe Routes to School Programme. Six of these projects are completed with one additional under construction and the remainder at various early stages of development.

Roads

In 2025, Meath County Council were allocated €26,567,800 for the maintenance and improvement of their regional and local roads network of which over €25m was allocated to road protection and renewal for Meath County Council. The breakdown of funding per grant scheme is outlined below.

-

Meath County Council Grant Allocations 2025

Restoration Improvement

€14,345,000

Restoration Maintenance

€1,801,000

Supplementary Restoration Maintenance

€1,576,000

Discretionary Grant

€3,524,000

Bridge Rehabilitation

€742,250

Specific Imp. Grant

€850,000

Strategic Regional & Local Roads

€350,000

Safety Improvement Works

€470,000

PSCI: Survey Support

€23,000

Training Grant

€90,000

Drainage Works

€612,500

Former National Roads

€750,000

Speed Limits Review Signs

€332,000

Climate Change Adaptation & Resilience Works

€540,500

Community Involvement Scheme

€561,550

Total Allocation

€26,567,800

Meath County Council

Funds have been allocated to Meath Co. Council for 2025, as follows:

• Two Strategic Regional and Local Roads Schemes (projects over €5million):

• Bettystown to Laytown Link Road

• Julianstown

• Six Specific Improvement Grant Schemes (projects under €5 million):

• R156 Mullagh Cross

• L6210 Newtownmoyaghy Safety Improvement

• R162 Navan to Kingscourt Road (Lisnagrew)

• R108 L16111 Junction Safety Scheme at Bey More

• MCC Major Bridge Rehabilitation Stage 0/ Stage 1 review

• R125 L1007 Kilbride Road Junction Improvement

• Twelve schemes under Climate Change Adaptation and Resilience Works Programme.

• Eleven bridges under Bridge Rehabilitation Programme.

• Twelve schemes under Safety Improvement Works Programme.

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

Tax Code

Questions (23)

Colm Burke

Question:

23. Deputy Colm Burke asked the Minister for Finance if serious consideration will be given to removing VAT on counselling and psychotherapy services to support professionals in the industry and persons who require the service; and if he will make a statement on the matter. [50513/25]

View answer

Written answers

The VAT rating of goods and services is subject to the requirements of the EU VAT Directive with which Irish VAT law is obliged to comply. Under Irish VAT legislation, professional medical care services supplied by recognised medical professionals who are registered on a statutory register in the State are generally exempt from VAT.

The Department of Health is responsible for the legislation governing medical professionals and statutory registers, including, for example, health professionals registered under the Medical Practitioners Act 2007, the Nurses and Midwives Act 2011 and the Health and Social Care Professionals Act 2005. Revenue applies the VAT exemption to the supply of medical services by these professionals as and from the date of their registration.

Under VAT law, where a medical service is supplied by a person who is not registered in accordance with the appropriate Department of Health legislation, the supply of the service is liable to VAT at the reduced rate, which is currently 13.5%.

Regulations made on 2 July 2018 under the Health and Social Care Professionals Act 2005 (Statutory Instrument No. 170 of 2018) designate counsellors and psychotherapists as a regulated profession and establish the Counsellors and Psychotherapists Registration Board. However, I understand that the register of counsellors and psychotherapists envisaged by that legislation has not yet been opened by the relevant health authorities.

Questions on the Counsellors and Psychotherapists Registration Board are a matter for my colleague, the Minister for Health.

Tax Reliefs

Questions (24)

Colm Burke

Question:

24. Deputy Colm Burke asked the Minister for Finance to confirm that tax relief will be made available on counselling and psychotherapy fees, thereby establishing parity with other healthcare expenses; and if he will make a statement on the matter. [50514/25]

View answer

Written answers

Section 469 of the Taxes Consolidation Act ("TCA") 1997 provides for Income Tax relief where an individual proves that they have incurred costs in respect of qualifying health expenses.

Only “health expenses” incurred in the provision of “health care”, which have been carried out or advised by a practitioner, will qualify for tax relief.

Broadly, health care is defined as the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability.

Health expenses are defined as “expenses in respect of the provision of health care” and may include, but are not limited to, the following:

• the services of a practitioner,

• diagnostic procedures carried out on the advice of a practitioner,

• maintenance or treatment necessarily incurred in connection with the services of a practitioner or diagnostic procedures carried out on the advice of a practitioner, and

• drugs or medicines supplied on the prescription of a practitioner.

A practitioner is defined as "any person who is:

• registered in the register established under section 43 of the Medical Practitioners Act 2007,

• registered in the register established under section 26 of the Dentists Act, 1985, or,

• in relation to health care provided outside the State, entitled under the laws of the country in which the care is provided to practice medicine or dentistry there".

In the case of counselling or psychotherapy services, relief may be available in circumstances where the practitioner either administering the services or referring the individual for a diagnostic procedure is a qualified practitioner as defined above.

The relief currently provides a significant level of support, while the legislation also ensures sufficient safeguards for the relief. In 2023, the cost of tax relief for health expenses (excluding nursing home expenses) was €223.3 million and it was availed of by 706,300 claimants.

Further information is available on Revenue’s website www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/health-and-age/health-expenses/what-are-qualifying-expenses.aspx.

Trade Relations

Questions (25)

George Lawlor

Question:

25. Deputy George Lawlor asked the Minister for Finance to provide an estimate of the number of jobs in Ireland that may be at risk due to the 15% tariff imposed by the United States on EU goods; the measures being considered to mitigate this impact; and if he will make a statement on the matter. [50735/25]

View answer

Written answers

The EU and US have now reached a deal on reciprocal trade. While the imposition of tariffs is, of course, regrettable, this deal represents a more optimal outcome for households and firms than the alternative landscape that would have almost certainly included higher tariffs, scope for retaliation and escalation and ultimately a higher degree of uncertainty.

Having said that, the introduction of tariffs will, of course, weigh on growth in employment over the coming years.

Indeed, my Department and the ESRI published analysis in March which assessed the potential impact of a range of different tariff scenarios. Overall, the paper estimated that the domestic economy would be around 1-2 per cent below the no-tariff baseline over the medium-term depending on the scenario.

The slowdown in domestic growth would be accompanied by lower-than-assumed employment growth, which was estimated to be around 2 to 3 per cent lower compared to a no-tariff baseline. Put differently, the level of employment would be around 55,000 to 85,000 lower compared to a scenario in which tariffs are not introduced over the medium-term. It should be stressed that employment is still expected to expand in these scenarios, but at a slower pace than would otherwise be the case.

My Department will publish updated macroeconomic forecasts alongside the Budget next month, which will inter alia incorporate the estimated impact of the introduction of 15 per cent tariffs on the Irish economy.

Given the more challenging external backdrop, it is even more important that we boost the resilience of the Irish economy. That is why Budget 2026 will focus on investment. This will help maintain competitiveness and boost productivity which is the foundation for long-term improvements in living standards.

Indeed, the Government has already been making significant strides in this regard. In July, Government set out in the National Development Plan its plan to invest in the strategic objectives of energy, water, housing and transport.

More recently, the Taoiseach, the Tánaiste and Minister Burke launched the Government’s Action Plan on Competitiveness and Productivity - a whole-of-Government plan focusing on the domestic drivers of competitiveness.

Last month, the Government launched the Action Plan on Market Diversification which outlines the key areas in which we need to focus our efforts to ensure continued resilience and diversification. Finally, we must continue to build up our fiscal buffers including through transfers to the Future Ireland Fund and the Infrastructure, Climate and Nature Fund.

Tax Reliefs

Questions (26)

Cian O'Callaghan

Question:

26. Deputy Cian O'Callaghan asked the Minister for Finance if he will consider a review of the criteria needed in order to obtain a primary medical certificate (PMC) set out under s 36(b)(ii) of the Finance Act 2020; and if he will ensure that those with severe neurodevelopmental disabilities are not excluded from obtaining a PMC, and as a result, availing of the new grant-based scheme (formerly DDS) led by the Department of Transport. [50789/25]

View answer

Written answers

The Deputy should note that my Department and I share concerns that the Disabled Drivers and Disabled Passengers Scheme or DDS is no longer fit-for-purpose and believe it should be replaced with a needs-based, grant-led approach for necessary vehicle adaptations that could serve to improve the functional mobility of the individual.

However, this is very much a matter for Government as my Department has oversight of the DDS only and does not have responsibility for disability policy.

Under the aegis of the Department of the Taoiseach, the sub-group convened to progress the National Disability Inclusion Strategy proposals for a needs-based, grant-aided, modern vehicle adaptation supports to replace the DDS, generated a report that was submitted to the Department of the Taoiseach. In considering this report, it has been proposed that a new grant-based scheme be developed and led by the Department of Transport.

The Department of Transport is beginning the development of this new scheme. It will be the responsibility of that Department to determine the parameters of the scheme, including qualifying vehicle adaptation needs. The existing DDS remains with the Department of Finance and will continue to be reviewed in the context of new scheme developments by the Department of Transport.

Banking Sector

Questions (27)

Pádraig Rice

Question:

27. Deputy Pádraig Rice asked the Minister for Finance following the lifting of the €500,000 executive pay cap at Bank of Ireland, AIB, and PTSB, the current level of remuneration for CEOs at each institution; the planned level of remuneration for 2026; and if he will make a statement on the matter. [50617/25]

View answer

Written answers

Recognising that the State has significantly divested from its bank shareholdings, and in line with the Programme for Government commitment to complete the task of normalising the domestic banking system, in June 2025 I announced that the maximum pay cap would be removed for both AIB and PTSB, having already done so for BOI in 2022. This decision was taken to ensure a level playing field between BOI and AIB and is consistent with the State’s nil shareholdings position. Removing the salary cap for PTSB at the same time was to ensure that it would not be put at a competitive disadvantage.

The details and breakdown regarding the remuneration of executive directors is set out in each of the banks' published annual reports.

Decisions regarding remuneration are the sole responsibility of the board and management of the banks which must be run on an independent and commercial basis. At each of the banks AGMs, all Shareholders are asked by the respective boards to consider a resolution relating to the directors’ remuneration report, which details the existing remuneration policy of a bank and any planned remuneration policy changes. At each of the bank’s AGMs in 2025, this particular resolution was passed by the Shareholders of each bank.

Official Engagements

Questions (28)

Paul Donnelly

Question:

28. Deputy Paul Donnelly asked the Minister for Finance if the Minister of State within his Department met with a person (details supplied) during his recent visit to New York. [50632/25]

View answer

Written answers

Minister of State for Financial Services, Credit Unions, and Insurance, Robert Troy TD, recently led a trade mission to New York focused on the continued development of Ireland’s international financial services sector. This included a range of engagements, including with Enterprise Ireland and IDA clients, philanthropic organisations, industry groups, and private industry. The individual referred to did not attend any of the meetings on the Trade Mission.

Tax Data

Questions (29)

Ged Nash

Question:

29. Deputy Ged Nash asked the Minister for Finance the total carryover cost in 2026 of taxation measures implemented in Budget 2025; the breakdown of the individual cost of each, in tabular form; and if he will make a statement on the matter. [50848/25]

View answer

Written answers

The Tax Policy Changes document, published as part of Budget 2025, sets out the first and full year cost of Budget 2025 tax policy measures. The carryover cost is calculated from the difference between the first year cost of the measure (2025) and the impact on a full year.

The impact of carryover is reviewed as part of the budgetary process, with a number of factors to be considered, including the take-up of the measure which could impact the expected cost of the measure. This is reflected in the budgetary parameters set out in the Summer Economic Statement.

Furthermore, the cost of tax expenditures are reviewed annually in the Tax Expenditures report, which was published in July 2025.

Tax Data

Questions (30)

Ged Nash

Question:

30. Deputy Ged Nash asked the Minister for Finance to provide a list of each taxation measure or provision that will expire at the end of 2025; the projected cost to extend each to the end of 2026; and if he will make a statement on the matter. [50849/25]

View answer

Written answers

I note the Deputy's question on taxation measures expiring at the end of 2025.

The following measures are due to expire at the end of 2025:

No.

Type

Name

1

CGT

CGT Farm Restructuring Relief

2

Stamp Duty

Residential Development Refund Scheme

3

Stamp Duty

Young Trained Farmer Relief

4

Benefit-in-Kind

Original Market Value Deduction for Benefit-in-Kind

5

Corporation Tax

Accelerated Capital Allowance scheme for Energy Efficient Equipment (CT)

6

Corporation Tax

Accelerated Capital Allowance scheme for Gas Vehicles and Refuelling Equipment

7

Vehicle Registration Tax (VRT)

Relief from VRT (electric and hybrid vehicles)

8

Personal Tax Reliefs, Exemptions, Allowances or Credits

Accelerated Capital Allowance scheme for Energy Efficient Equipment (IT)

9

Personal Tax Reliefs, Exemptions, Allowances or Credits

Accelerated Capital Allowance scheme for Gas Vehicles and Refuelling Equipment

10

Personal Tax Reliefs, Exemptions, Allowances or Credits

Certain profits of micro-generation of electricity

11

Personal Tax Reliefs, Exemptions, Allowances or Credits

Deduction for retrofitting

12

Personal Tax Reliefs, Exemptions, Allowances or Credits

Exemption of certain profits arising from production, maintenance and repair of certain musical instruments

13

Personal Tax Reliefs, Exemptions, Allowances or Credits

Farming: accelerated allowances for capital expenditure on slurry storage

14

Personal Tax Reliefs, Exemptions, Allowances or Credits

Foreign Earnings Deduction

15

Personal Tax Reliefs, Exemptions, Allowances or Credits

Key Employee Engagement Programme (KEEP)

16

Personal Tax Reliefs, Exemptions, Allowances or Credits

Mortgage Interest Tax Relief

17

Personal Tax Reliefs, Exemptions, Allowances or Credits

Reduced rate of USC for Medical Card Holders

18

Personal Tax Reliefs, Exemptions, Allowances or Credits

Special Assignee Relief Programme (SARP)

19

Personal Tax Reliefs, Exemptions, Allowances or Credits

Rent tax credit

20

Personal Tax Reliefs, Exemptions, Allowances or Credits

Exemption in respect of electricity costs emergency benefit payment

With regard to the cost of extending these measures, I am advised that due to unknown future behaviour, it is not possible to provide a cost of extending the relevant measures beyond 2026.

However, the cost of extending these measures for an additional year may be similar to the latest published cost (where available) on Revenue’s website at : www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx.

The Deputy may be aware that my Department hold and maintain a master list of all tax expenditures. This master list is reported on in the annual Tax Expenditures in Ireland report, the latest of which was published in July. The master list is published in the annex of this report.

It may also be of interest to the Deputy, that my Department recently published Tax Expenditure Passports. This document provides a passport, or one-page summary, of each tax expenditure on the master list of tax expenditures. This is the first such iteration of this initiative, which was undertaken to improve the transparency associated with the monitoring and evaluation of tax expenditures in Ireland.

Both the annual Tax Expenditures in Ireland report, and the Tax Expenditure Passports, are available on the Department website; at: www.gov.ie/en/department-of-finance/publications/tax-expenditures-in-ireland-2025-report/.

An Garda Síochána

Questions (31)

Paul Donnelly

Question:

31. Deputy Paul Donnelly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation The progress that has been achieved to date on the new Garda dog training centre; and when this project will move to the next phase. [50634/25]

View answer

Written answers

The commitment to establish a National Centre of Excellence for the Garda Dog Unit has been set out in the Programme for Government (2025).

The prioritisation of this project rests with An Garda Síochána (AGS).

In the interim, a ‘Brief of Requirements’ for upgrade works to the existing Garda Dog Unit (Kilmainham) has been received by the Office of Public Works (OPW) from AGS which will be reviewed by the OPW and discussed with AGS. Once the scope of these requirements is defined and agreed between OPW and AGS, the OPW will progress design proposals, prepare project cost estimates and prepare information to allow a value-for-money appraisal for review and approval by AGS.

Ethics in Public Office

Questions (32)

Liam Quaide

Question:

32. Deputy Liam Quaide asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation his plans to reform the Ethics in Public Office legislation; and if he will make a statement on the matter. [50533/25]

View answer

Written answers

I can assure the Deputy that reform of the Ethics legislation is a priority for both myself and my ministerial colleagues and we have committed as much in our Programme for Government. This is, nevertheless, a very complex area that requires careful consideration before I finalise the concrete details of proposals for legislative reform.

My Department has already prepared the ground by undertaking a comprehensive review of the legislative framework for ethics in public life during the last Government, the Report and findings of which were published in February 2023.

This Report's recommendations include that the legislative framework for Ethics should be underpinned by a set of integrity principles; that disclosure requirements should be strengthened to improve transparency; and that consideration should be given to whether the regime should encompass more office holders. The Report also recommends a strengthening of SIPO. Certain more recent recommendations in relation to ethics will also need to be considered in the context of the reform agenda.

A variety of challenging operational and policy considerations flow from this, which I intend to explore fully in order to get them right. I am conscious that this represents an opportunity to make real and meaningful change to our current regime and I wish to ensure that this happens in a way that is coherent from a policy perspective and user-friendly from an operational perspective.

I will look in detail at the outstanding policy issues and engage with my officials to determine the most appropriate way to move forward and deliver our Programme for Government commitment.

Office of Public Works

Questions (33)

Michael Healy-Rae

Question:

33. Deputy Michael Healy-Rae asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if the OPW will examine the case for the clearing of a stream (details supplied); and if he will make a statement on the matter. [50704/25]

View answer

Written answers

The area does not form a part of any Arterial Drainage Scheme which falls under the remit of the Office of Public Works (OPW) under the Arterial Drainage Act, 1945. The OPW therefore, has no responsibility for the maintenance of the channel, nor has any authority to carry out any works there.

Localised flooding issues are a matter, in the first instance, for each Local Authority to investigate and address, and Kerry County Council may carry out flood mitigation works using its own resources. The Council may apply to the OPW for funding for flood mitigation works under the OPW's Minor Flood Mitigation Works and Coastal Protection Scheme. This scheme was introduced by the OPW on an administrative, non-statutory basis in 2009. The purpose of the scheme is to provide funding to Local Authorities to undertake minor flood mitigation works, or studies to address localised flooding and coastal protection problems within their administrative areas.

The criteria for the Minor Flood Mitigation Works and Coastal Protection Scheme are currently under review, and any application under the scheme will be considered against revised criteria. The OPW expect to advise Local Authorities of the revised criteria for the Scheme in the coming weeks.

Departmental Funding

Questions (34)

Brendan Smith

Question:

34. Deputy Brendan Smith asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the proposals for further investment in an amenity (details supplied); and if he will make a statement on the matter. [50817/25]

View answer

Written answers

The Office of Public Works has responsibility for the conservation and presentation of over 780 National Monuments nationwide.

At Drumlane Abbey, Co. Cavan a monastery is thought to have been founded by St. Moedoc in the 7th century. The Round Tower dates from the 12th century. Both Drumlane Abbey and the Round Tower are State-owed National Monuments in the care of the OPW but the adjoining lands are not covered by this designation.

In 2014-2016, OPW craft-workers undertook a significant conservation project to repoint the interior and exterior of the east gable wall of the Church.

Currently, the OPW does not have any immediate plans for further works to Drumlane Abbey and Round Tower, but can confirm that it is regularly inspected and maintained by the OPW District Works Team.

The OPW understands that in 2022 and 2023, the Department of Housing, Local Government and Heritage awarded funding under Stream 1 of the Community Monuments Fund to Cavan County Council for a project which included the rebuilding and stabilisation of the wall surrounding Drumlane Abbey. It is further understood that in 2024, funding was awarded under Stream 2 of the aforementioned scheme for the production of a Conservation Management Plan for this site.

Tax Data

Questions (35, 36, 37, 38)

Ged Nash

Question:

35. Deputy Ged Nash asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the total carryover cost in 2026 of spending measures implemented in Budget 2025; the breakdown of the individual cost of each if available if his Department has compiled a list of the carry over cost for 2026 at this stage of the Budgetary process, in tabular form; and if he will make a statement on the matter. [50850/25]

View answer

Ged Nash

Question:

36. Deputy Ged Nash asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the estimated total additional cost in 2026 for the implementation of the public sector pay agreement; if the cost for this will come from the allocation for new current spending as outlined in the Summer Economic Statemen; and if he will make a statement on the matter. [50851/25]

View answer

Ged Nash

Question:

37. Deputy Ged Nash asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation The estimated cost of maintaining existing levels of service in 2026; the proportion of this that is accounted for by demographics; and if he will make a statement on the matter. [50852/25]

View answer

Ged Nash

Question:

38. Deputy Ged Nash asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his Department has compiled the projected cost of maintaining existing levels of service in 2026 as part of the budgetary process; the breakdown of estimated costs by Government Department, in tabular form; and if he will make a statement on the matter. [50853/25]

View answer

Written answers

I propose to take Questions Nos. 35 to 38, inclusive, together.

The Summer Economic Statement (“SES”) published in July this year set out the parameters for Budget 2026. €116.6 billion will be made available next year. This reflects a total uplift of €7.9 billion of which €5.9 billion will be for current expenditure and an additional €2 billion for capital expenditure.

Budget 2026 will take a whole of budget approach placing greater emphasis on the totality of expenditure and what is being delivered for our growing population. Previous approaches to the Budget strategy set out a specific ELS and “new measures” figure with a subsequent focus on the additional funding being provided. This categorisation did not fully reflect the increased inputs and outputs being delivered; for example the number of primary and post primary school teachers increased by over 9,200 from 67,747 (in 2019/20) to 76,961 (in 2023/24) driven by a number of different factors including policy changes to pupil teacher ratio, demographic profile and the geographical location of pupils.

The approach being taken this year allows for a greater emphasis on the achievement of value for money. By examining the totality of the allocation provided to each Department reforms and efficiencies can be identified. By doing so Departments can reprioritise the existing allocation to deliver more tangible results. As part of Budget 2026 my Department has written to all Departments and asked that potential reforms or areas where reforms are currently underway be put forward with a view to achieving this. It is important that we can demonstrate how spending translates into service delivery and where it can deliver the greatest impact for citizens. This is a key part of Budget discussions.

In addition, this approach has been informed by the work undertaken by my Department in the preparation of a new Medium Term Expenditure Framework. The Medium Term Framework looks at the totality of expenditure through the lens of three key pillars; Adequacy, Sustainability and Efficiency. It highlighted that over the last 5 years expenditure has grown by €36 billion, or at an annual average growth rate of 9 per cent. Of this increase, approximately €15 billion or 40 per cent relates to current expenditure in critical areas such as Health and Social Protection; €4.8 billion to fund the cost of the public sector workforce excluding the Health sector; and a further €7.4 billion for capital investment. This level of investment has provided for an increase in the scope and intensity of public services including through increasing eligibility, expansion of subsides/policies and the introduction of new policies, the reinforcing of the high levels of adequacy in the large sectors of Social Protection and Health in particular, and significant expansion of the public sector workforce with additional c. 66,500 public servants. Notably, the Report demonstrated that policy changes were the most significant cost driver in many areas. These findings are a key input when considering the final allocation of Budget 2026.

My Department regularly publishes detailed analytical papers concerning expenditure trends and developments and in addition we have recently published the Medium Term Expenditure Framework and the National Development Plan.

The Expenditure Report will be published on Budget Day, October 7th, and will set out details of the 2026 allocation by Vote Group with further information being made available in the Revised Estimate Volume which will be published later this year.

Question No. 36 answered with Question No. 35.
Question No. 37 answered with Question No. 35.
Question No. 38 answered with Question No. 35.

Work Permits

Questions (39)

Cathal Crowe

Question:

39. Deputy Cathal Crowe asked the Minister for Enterprise, Tourism and Employment if he will urgently revise the critical skills occupations list that his Department uses to determine applications for critical skills employment permits to reflect the fact that there is a national deficit in skilled construction workers, particularly in the ‘wet trades’; and if he will make a statement on the matter. [50517/25]

View answer

Written answers

I can confirm that the roles of "wet trades" such as bricklaying, plastering, tiling, and painting/decorating are not listed on the Critical Skills Occupations List (CSOL). However, this does not mean they are ineligible for an employment permit. These roles are eligible for a General Employment Permit (GEP).

Where a role is not listed as an ineligible occupation on the Ineligible Occupations List (IOL) it can be considered for a General Employment Permit. In the 2023 Review of the Occupations Lists, a number of construction occupations were removed from the IOL. As a result of this, the roles of bricklaying, plastering, tiling, and painting/decorating are all eligible for a General Employment Permit.

The Minimum Annual Remuneration for all of these roles for a General Employment Permit is €34,000. The Minimum Annual Remuneration is the minimum annual salary, based on a 39-hour week, for which an employment permit can issue. Where the weekly hours are greater than 39, the Minimum Annual Remuneration must increase on a pro-rata basis.

Roles included on the CSOL are eligible for the Critical Skills Employment Permit subject to the criteria applying to this permit type which includes a Minimum Annual Remuneration of €38,000 where the non-EEA national holds a degree-level qualification or €64,000 without the need for a degree qualification.

The Occupations Lists are subject to periodic reviews, which include public consultation inviting evidence-based submissions from all sectors. Each review takes account of research undertaken by SOLAS's Skills and Labour Market Research Unit and the Expert Group on Future Skills Needs, a public consultation process, input from the relevant policy departments and the Economic Migration Inter-Departmental Group.

An occupation could potentially be considered to be added to the CSOL where evidence supports that there is not enough suitable Irish/EEA nationals available to undertake the work. If labour market conditions change such that there is not enough availability of suitably skilled workers within the EEA for a specific occupation, an evidenced-based submission from that sector may be submitted to my Department for consideration to the review of the Occupations Lists.

Submissions for the current review closed on Friday, 19th of September, and the outcome of that review will be made public in the coming months.

Enterprise Policy

Questions (40)

Cathal Crowe

Question:

40. Deputy Cathal Crowe asked the Minister for Enterprise, Tourism and Employment if his Department and/or agencies under its auspices had any engagement with a company (details supplied) with regard to plans it has recently abandoned to establish a large aircraft maintenance facility at Shannon Airport; and if he will make a statement on the matter. [50518/25]

View answer

Written answers

Enterprise Ireland are in regular contact with the company in question regarding its operations in Ireland. While Enterprise Ireland are always keen to explore opportunities to support investment and employment, the details of any such discussions with individual client companies are commercially sensitive. I am therefore not in a position to comment on the specifics of any discussions with the company in question at this time.

Enterprise Ireland will continue to work closely with the company and relevant stakeholders to ensure that Ireland remains an attractive location for future growth.

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