Written Answers Nos. 227-253
227. Deputy Tom Brabazon asked the Minister for Finance if he will review the group A capital acquisitions tax threshold given the increase in property values since 2009; if he is satisfied that the current threshold of €400,000 is adequate compared with the 2009 level of €542,544; and if he is satisfied that the current threshold reflects inflation and housing market realities. [50864/25]
View answerCapital Acquisitions Tax (CAT) is a beneficiary-based tax on gifts and inheritances that is payable on the value of the property received. For CAT purposes, the relationship between the person giving a gift or inheritance (i.e. the disponer) and the person who receives it (i.e. the beneficiary) determines the maximum amount, known as the “Group threshold”, below which CAT does not arise.
There are three Group thresholds:
• the Group A threshold (currently €400,000) applies where the beneficiary is a child of the person giving the gift or inheritance
• the Group B threshold (currently €40,000) applies where the beneficiary is a brother, sister, nephew, niece, lineal ancestor or lineal descendant of the person giving the gift or inheritance
• the Group C threshold (currently €20,000) applies in all other cases.
My officials have examined Capital Acquisitions Tax as part of the annual Tax Strategy Group exercise. The resultant papers outline the tax policy considerations for the Government and the options available to it in forming this year’s Budget. They are published in advance of the Budget and are the best means of considering issues such as inheritance tax in an analytical and transparent way. The Tax Strategy Group is not a decision-making body and the papers produced by my Department are simply a list of options and issues to be considered in the Budgetary process.
A link to this year’s paper on Capital Taxes which includes some cost modelling can be found here: www.gov.ie/en/department-of-finance/collections/budget-2026-tax-strategy-group-papers/ .
It should be noted that there would be a significant cost in making changes to CAT. The options available for setting CAT thresholds must be balanced against competing demands, and as part of the annual Budget and Finance Bill process.
As the Deputy will be aware, it is a longstanding practice that the Minister for Finance does not comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.
228. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised on a short-term cash flow basis, by increasing the professional services withholding tax to 25% and 30% respectively. [50865/25]
View answerProfessional Services Withholding Tax (PSWT) is a deduction at the standard rate of income tax, currently 20%, from relevant payments made by accountable persons to specified persons in respect of certain professional services.
Accountable persons include Government Departments, commercial and non-commercial State agencies and bodies, local authorities, the HSE and authorised medical insurers.
A specified person, for the purposes of PSWT can include businesses undertaken through a company, sole trade or partnership. The range of professional services that come within the scope of PSWT is extensive and includes:
• services of a medical, dental, pharmaceutical, optical, aural or veterinary nature;
• services of an architectural, engineering, quantity surveying or surveying nature, and related services;
• services of accountancy, auditing or finance and services of financial, economic, marketing, advertising or other consultancies;
• services of a solicitor or barrister and other legal services; and
• geological services.
Revenue have advised me that based on the PSWT receipts target for 2026, the temporary yield from increasing the professional services withholding tax from 20% to 25% and 30% would be €305 million and €605 million respectively.
However it should be noted that PSWT is simply treated as a payment on account against the specified person’s final Income Tax or Corporation Tax liability for the year, with the amount of PSWT deducted credited against the tax liability for that year. Any increase in the rate changes the timing of collection rather than the overall tax yield of Income or Corporation Tax. An increase of the withholding tax rate to 25% or 30% would therefore only increase the amount available for credit against the final tax liability of a specified person.
It is also important to note that as the PSWT applies to gross income, i.e. income before deduction of expenses, an increased withholding rate would most probably result in an increased number of refunds due to specified persons where the withheld amount is in excess of their final tax liability, thereby potentially increasing the administrative burden of the withholding tax on the taxpayer.
229. Deputy Pearse Doherty asked the Minister for Finance if the continuation of the rent tax credit will come from the tax package outlined in the Summer Economic statement; and if he will make a statement on the matter. [50922/25]
View answerThe Rent Tax Credit was introduced by the Finance Act 2022. The value of the credit is €1,000 for a single person and €2,000 for a jointly assessed couple.
If the Rent Tax Credit were to be extended beyond its current sunset date of the end of 2025, the cost of this would be included within the €1.5 billion tax package as set out in the Summer Economic Statement in July.
The most recent set of fiscal projections, published in the Annual Progress Report in May, incorporated an estimate of €350 million for the Rent Tax Credit in respect of the year of assessment 2025. This estimate is an estimate of costs rather than an allocation. If the measure were to be extended beyond its current end-date, estimates may be subject to revision based on the latest available data.
Finally, and 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.
230. Deputy Tom Brabazon asked the Minister for Finance if his Department will abolish the deemed disposal regime as it applies to investments in Exchange Traded Funds and align the taxation of gains on ETFs with the capital gains tax regime at 33%, with tax payable only upon an actual disposal.; and if he will make a statement on the matter. [50928/25]
View answerAn “Exchange Traded Fund” or “ETF” is an investment fund that is traded on a regulated stock exchange. There is no separate taxation regime specifically for ETFs. ETFs, being collective investment funds, generally come within the regimes set out in the Taxes Consolidation Act 1997 for such funds. The domicile of the ETF will generally determine the applicable fund regime, specifically whether the ETF falls within the domestic fund regime or the offshore fund regime.
Under the domestic fund regime, a ‘gross roll-up’ applies such that there is no annual tax on income or gains arising to a fund, but the fund has responsibility to deduct an exit tax in respect of payments made to certain unit holders in that fund. To prevent indefinite or long-term deferral of this exit tax, a disposal is deemed to occur every 8 years. For ETFs while the fund is not required to apply an exit tax, the Irish resident unit holder will be subject to tax on income and gains arising and must self-assess and include details of income and gains in a timely filing on their income tax return to Revenue.
In October 2024, my predecessor Minister Chambers published the ‘Funds Sector 2030: A Framework for Open, Resilient & Developing Markets’, a wide-ranging review of the funds and asset management sector. The Funds Review Report sets out a series of recommendations to ensure that, in pursuit of continued growth in the funds and asset management sector, Ireland’s funds sector framework remains resilient, future-proofed, supportive of financial stability and a continued example of international best-practice.
The Funds Review Report includes eight recommendations to promote increased retail participation in capital markets. Recommendations 22 and 23, which concern taxation, include consideration of the removal of the eight-year deemed disposal rule for Irish domiciled funds and life products.
In the Programme for Government, there is a commitment to progress and publish an implementation plan taking into consideration the Funds Review recommendations related to enabling more retail investment. Recognising the complexities within the current regime for the average retail investor, Department officials are actively reviewing options for measures that could be taken to promote increased retail participation in capital markets. It is likely, given the breadth of the Funds Review Report and the work involved, that where appropriate tax measures are identified, the delivery of those measures may take place over multiple Finance Bill cycles. This work will also take account of developments at an EU level in respect of the Savings Investment Union.
231. Deputy Niall Collins asked the Minister for Finance if he will consider a submission regarding USC (details supplied); and if he will make a statement on the matter. [50970/25]
View answerThe Universal Social Charge (USC) was designed and incorporated into the Irish taxation system in 2011 to replace two other charges, namely the Health and Income Levies. The primary purpose of the USC was to widen the tax base and to provide a steady income to the Exchequer to provide funding for public services. However, payments made by the Department of Social Protection, including the State Pension, are exempt from USC.
The USC has been reviewed and considered by my Department on many occasions. The issue of USC applying to occupational pensions of retired public servants who entered the public service before April 1995 has also been examined by my Department. Such individuals are (or were) liable to modified rate PRSI, which does not generate an entitlement to the State Pension. In retirement therefore they receive an occupational pension only, and do not receive a separate State Pension unless as a result of PRSI contributions made in another employment during their working life.
It was decided not to exempt the occupational pensions of these individuals from the USC charge as an exemption would be very costly and difficult to achieve, and it could involve all income earners with the equivalent income benefiting from the exemption. In addition, it would also undermine the principle of the USC being applied to income with few exceptions.
I would point out that the entry threshold to USC has increased significantly since it was introduced. When introduced, the entry threshold was €4,004 and now sits at €13,000 per annum. The rationale for the exemption threshold is to provide assistance to the cohort of taxpayer earning less than €13,000 per annum, such as part-time and seasonal workers and persons in receipt of small occupational pensions.
In addition, I would also point out that the structural changes implemented to the rates and thresholds of the USC since its inception in 2011 have resulted in a significant reduction in USC liability for all taxpayers. For example, in 2011 the rate structure was 2 per cent to €10,036, 4 per cent to €16,016 and 7 per cent on the balance. Whereas, in 2025, the rate structure is 0.5 per cent to €12,012, 2 per cent to €27,382, 3 per cent up to €70,044 and 8 per cent on the balance.
I currently have no plans to amend the USC exemption threshold for those with occupational pensions.
Finally, policy matters in relation to social welfare payments such as the State Pension and the Living Alone Allowance are a matter, in the first instance, for the Minister for Social Protection.
232. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised by removing the lower stamp duty rates on the purchase of three or more apartments in the same apartment block; and if he will make a statement on the matter. [51007/25]
View answerI am advised by Revenue that the rates of stamp duty applying to the acquisition of residential property were increased by section 90 of the Finance Act 2024. The stamp duty payable on consideration over €1.5 million is 6% except where the consideration is in respect of three or more apartments in the same apartment block - a lower 2% rate on the balance over €1.5 million applies to these transactions.
The estimated revenue raised by removing the lower stamp duty rate on the purchase of three or more apartments in the same apartment block and applying the higher 6% rate is tentatively estimated to be in the region of €52 million.
A full calendar year of data is not yet available for the 6% rate. This provisional estimate is based on 10 months of data and will be updated over the coming months as additional returns are filed.
233. Deputy Ken O'Flynn asked the Minister for Finance if consideration is being given to the introduction of a draught rebate or excise/VAT relief scheme for rural public houses; the estimated Exchequer cost of such a scheme; the alternative supports being planned to protect rural pubs as social and cultural hubs in communities; and if he will make a statement on the matter. [51017/25]
View answerExcise duty on alcohol is governed by EU law, with which Irish excise law is obliged to conform. The “Alcohol Structures Directive” (Council Directive 92/83/EEC) lays down a harmonised approach to excise duties on alcohol in the EU. It defines alcoholic beverages and sets out the basis on which excise duties on such products are to be established by Member States as well as the conditions for the application of reduced rates and special regimes. In Ireland, the excise duty takes the form of Alcohol Products Tax (APT) as provided for in Chapter 1 of Part 2 of the Finance Act 2003 (as amended).
The rate of APT applying to a particular alcoholic beverage depends on the category it falls within and its alcohol content which is expressed as the percentage of volume. Reduced APT rates can only be applied in limited circumstances, the main ones being for lower strength products and for independent small breweries or producers of cider and perry, and these types of relief, which are allowed under the Directive, have already been introduced into Ireland's legislation as a feature of our APT regime.
The Directive does not allow scope for the taxation of alcohol to be based on packaging format (such as different rates for kegs versus bottles or cans) nor on the point of consumption (such as different rates depending on whether consumed in rural public houses or licensed premises generally). Therefore, an excise rebate in respect of draught alcohol sold in rural public houses would not be compatible with the Alcohol Structures Directive.
The VAT rating of goods and services is also subject to the requirements of EU VAT law, with which Irish VAT law is required to comply. In accordance with the EU VAT Directive, the supply of alcohol is subject to VAT at the standard rate, which in Ireland is currently 23%. There is no provision in EU VAT law for the introduction of a VAT relief scheme for rural public houses.
As the Deputy will be aware, in making any decision in relation to taxation measures, the Government must balance the costs of the measures in question against their impact and the overall budgetary framework.
While I recognise the difficult circumstances businesses in this sector find themselves in, the Government has taken additional measures to support businesses directly. For instance, Budget 2024 and Budget 2025 contained a number of measures to support businesses facing increased costs, including the Increased Cost of Business (ICOB) grant in Budget 2024 and the Power Up Grant of €4,000 in Budget 2025.
As stated in the Programme for Government, this Government proposes to bring forward measures to support small and medium enterprises (SMEs), in particular the retail and hospitality sectors, acknowledging the increased cost pressures on these sectors. These measures will be implemented as part of the normal budget process as resources allow.
234. Deputy Ken O'Flynn asked the Minister for Finance his assessment of the degree of exposure of the Irish economy to external trade shocks arising from multinational dependency and international trade tensions; the contingency plans that exist to safeguard employment and Exchequer revenues in such a scenario; whether diversification of inward investment forms part of the Government’s current economic strategy; and if he will make a statement on the matter. [51022/25]
View answerThe 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 more challenging international economic landscape - including the introduction of tariffs - will, of course, weigh on growth in employment and tax receipts over the coming years. Indeed, as a highly globalised economy, Ireland is exposed to any reversal of the global economic integration which has helped to transform living standards in recent decades. With regards to exchequer revenues, as I have stated on many occasions, the growth we have seen in corporate tax receipts in recent years cannot be relied upon. Addressing the risks around volatile corporation tax is a central pillar of Government’s fiscal strategy.
In order to assess the impact of fragmentation and deglobalisation, my Department and the ESRI published analysis on the potential impacts of tariffs and other protectionist measures in March. 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 analysis also suggests that the impact on overall tax receipts would be broadly similar to the effects on the macroeconomy. However, it is important to note that the model does not fully take account of firm, product and sector-specific factors which can have a significant influence on activity in an Irish context.
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 essential 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 on 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.
235. Deputy Séamus McGrath asked the Minister for Finance if he will confirm the estimated year one and full-year cost of reducing the 13.5 percent rate of VAT for the tourism and hospitality sector; if he will also confirm the corresponding cost of reducing the rate to 9 percent for food services only; if he will confirm whether Revenue are now satisfied that splitting the Vat rate between food and accommodation is possible; and if he will make a statement on the matter. [51052/25]
View answerI am advised by Revenue that traders are not required to identify the VAT yield generated from the supply of specific goods and services on their VAT returns. Therefore, it is not possible to provide estimates of VAT reductions on the hospitality sector based on tax returns alone.
However, using third-party, a tentative estimate of the cost to the Exchequer of the first and full year costs of reducing the VAT on these sectors in 2026 , assuming a 1 January to 31 December timeframe, is presented in the table below:
|
- |
First Year Cost (€m) |
Full Year Cost (€m) |
|
Accommodation and Food Services |
€664m |
€803m |
|
Food Services Only |
€520m |
€632m |
I am further advised by Revenue that the VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the Directive provides that all goods and services are liable to VAT at the standard rate unless they fall within Annex III of the Directive, in respect of which Member States may apply either one or two reduced rates of VAT. Ireland currently operates two reduced rates of VAT, 13.5% and 9%, as permitted by the Directive. Ireland currently applies its reduced VAT rate of 13.5% to the supply of a range of services in the hospitality and tourism sectors.
Revenue have advised that it is possible within the terms of the Directive to apply different rates of VAT to the supply of accommodation within the hospitality sector and the supply of food within the hospitality sector. In accordance with the principle of fiscal neutrality the VAT rate applicable to accommodation within the sector would apply to all holiday accommodation providers such as hotels, guest houses, bed and breakfasts, serviced apartments, web-based guest and holiday accommodation and holiday accommodation. The VAT rate on food services supplied within the sector would apply to all restaurants, catering businesses and establishments providing hot takeaway food.
Imposing separate VAT rates for food and accommodation will present additional administrative challenges for businesses providing both – i.e. package rates, all-inclusive tours, bed and breakfast, etc., in relation to record keeping, invoicing, and associated compliance costs.
236. Deputy Michael Cahill asked the Minister for Finance to examine the case for changes to inheritance tax (details supplied) in Budget 2026; and if he will make a statement on the matter. [51059/25]
View answerCapital Acquisitions Tax (CAT) is a beneficiary-based tax on gifts and inheritances that is payable on the value of the property received. For CAT purposes, the relationship between the person giving a gift or inheritance (i.e. the disponer) and the person who receives it (i.e. the beneficiary) determines the maximum amount, known as the “Group threshold”, below which CAT does not arise.
There are three Group thresholds:
• the Group A threshold (currently €400,000) applies where the beneficiary is a child of the person giving the gift or inheritance
• the Group B threshold (currently €40,000) applies where the beneficiary is a brother, sister, nephew, niece, lineal ancestor or lineal descendant of the person giving the gift or inheritance
• the Group C threshold (currently €20,000) applies in all other cases.
My officials have examined Capital Acquisitions Tax as part of the annual Tax Strategy Group exercise. The resultant papers outline the tax policy considerations for the Government and the options available to it in forming this year’s Budget. They are published in advance of the Budget and are the best means of considering issues such as inheritance tax in an analytical and transparent way. The Tax Strategy Group is not a decision-making body and the papers produced by my Department are simply a list of options and issues to be considered in the Budgetary process.
A link to this year’s paper on Capital Taxes which includes some cost modelling can be found here: www.gov.ie/en/department-of-finance/collections/budget-2026-tax-strategy-group-papers/ .
It should be noted that there would be a significant cost in making changes to CAT. The options available for setting CAT thresholds must be balanced against competing demands, and as part of the annual Budget and Finance Bill process.
As the Deputy will be aware, it is a longstanding practice that the Minister for Finance does not comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.
237. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his Department has examined the concentration of government contracts being awarded to the same consultancy firms across multiple Departments; and if this concentration poses risks to financial accountability and value for money. [50930/25]
View answerIn accordance with the provisions of Circular 16/13: Revision of arrangements concerning the use of Central Contracts, all public bodies are mindful of the importance of maximising the value for money achievable when procuring any commonly acquired goods or services. Central procurement frameworks and contracts established by the Office of Government Procurement (OGP) are designed to optimise benefits to the public service through the strategic aggregation of its buying power.
The Office of Government Procurement (OGP), a Division within my Department, operates as a Central Purchasing Body (CPB) and is responsible for fully leveraging the benefits of central procurement, including aggregation of the State’s expenditure, by establishing central procurement solutions. Such central procurement frameworks are targeted at securing best value for money and facilitating contracting authorities to deliver services within their budgetary constraints. It is Government policy that public bodies, where possible, should make use of all such central arrangements.
The OGP has established central procurement solutions (primarily Framework Agreements) for commonly required goods and services across 11 master categories of expenditure (Professional Services, Banking and Insurance, Consultancy and Advisory, Electricity and Gas, ICT, Facilities Management, Office Supplies, Travel Management, HR Services, Fleet, and Corporate Office Support Service). The OGP has established 83 such solutions. These central solutions are available for use by all other Departments and Agencies.
These solutions aggregate the State’s expenditure, deliver value for money, and provide process efficiencies for Public Services Bodies (PSBs) and Economic Operators (EOs) as well as managing risk. Central procurement solutions also provide for the inclusion of Government horizontal policy considerations, including green procurement, supports for the Circular Economy, the inclusion of social considerations (where appropriate and proportionate and linked to the subject matter at hand) and SME access to procurement.
Active supplier participation and increased competitiveness is key to ensuring that supply markets develop and quality procurement solutions can be established.
Central solutions for consultancy services include a large number of suppliers. There are currently in the order of 130 members as suppliers on the central solutions for consultancy related services, across different disciplines and practice areas providing the broad range of services typically required by public sector bodies.
These suppliers include SMEs, all of whom meet the financial and technical capacity requirements that are set appropriately and proportionately for each individual central solution. These requirements are set in line with the provisions of Circular 05/2023: Initiatives to assist SMEs in Public Procurement. This Circular is designed to enable SMEs in competing for public contracts. It is important that public procurement opportunities are available and attractive to SMEs.
In relation to Departments and Offices availing of these central solutions, it is the role of Accounting Officers and Accountable Persons to ensure that systems of internal control within their public service bodies support compliance with the requirements of Circular 16/13. Procurement practices are subject to audit and scrutiny under the Comptroller and Auditor General (Amendment) Act 1993 and Accounting Officers are publicly accountable for expenditure incurred. Management in Government Departments and Offices should also ensure that there is an appropriate focus on good practice in purchasing and that procedures are in place to ensure compliance with all relevant guidelines.
238. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his Department has undertaken an analysis of the risks to public expenditure management posed by the increasing reliance of State agencies on external consultants rather than in-house expertise. [50932/25]
View answerMy Department works at the centre of government to drive the delivery of better public services, living standards and infrastructure for the people of Ireland. In this context, it is responsible for public expenditure policies and frameworks designed to support public expenditure management. I would highlight that managing the delivery of public services, within budgetary allocations, is the responsibility of each Minister and their Department, which are required to ensure that appropriate measures are in place to facilitate financial control within budgetary targets. My Department has not undertaken an analysis of the nature specified in the Question.
In responding to this Question, I wish to acknowledge the depth and breadth of the in-house expertise in organisations across the Civil and Public Service and the commitment of those organisations to continuing to enhance this. For example, within the Civil Service, my Department, along with other Departments and Offices, has committed to working to further develop the expertise and professional knowledge of officials, while at the same time recruiting candidates with a diverse range of skill-sets who will enhance the development of public services into the future.
As the Deputy is aware, consultancy, where a person or private company is engaged to provide intellectual or knowledge-based services (for example expert analysis and advice), is sometimes required where the skill set within an organisation to deliver reports, studies, assessments, recommendations or proposals does not exist. Engagement is limited to the period of time it takes to carry out a specific finite task or set of tasks, which involve expert skills or capabilities that would not normally be expected to reside within the public body.
The leadership of all public bodies are required to ensure that their officials have the necessary skill sets to deliver each organisation’s public good and thereby reduce the need for private sector consultancy. For instance, the Comptroller and Auditor General Act, 1993 and Public Financial Procedures require Accounting Officers to ensure that they have put in place the systems, procedures and practices within their Departments and Offices for the purpose of evaluating the effectiveness of their operations. For public bodies in the wider Public Service, the Code of Practice for the Governance of State Bodies requires boards and management to be accountable for the proper management of their organisations, which includes the efficient use of resources in delivering their public goods effectively. Furthermore, but also in terms of contracting consultants, Accounting Officers and Accountable Persons must answer to the Public Accounts Committee in relation to value for money on the monies appropriated to them by the Oireachtas. In terms of procurement of consultancy, procurement practices are subject to audit and scrutiny under the Comptroller and Auditor General Act, 1993 and public bodies should ensure that there is an appropriate focus on good practice in procurement and that procedures are in place to ensure compliance with all relevant guidelines.
As the Deputy specifically refers to State Agencies, I would add that the Revised Estimates for Public Services 2025 (REV) includes a dedicated section on Non-Commercial State Agencies (NCSAs), which are agencies funded by Government Departments and Offices to deliver specific public services or functions on behalf of the State. This section provides a transparent account of the annual Exchequer funding allocated to each agency, along with details of their planned expenditure and, where available, the key outputs and activities supported by this funding. In 2025, the total allocations for NCSAs reported in the REV amount to approximately €10.7 billion, as outlined in the Summary Table of Exchequer Expenditure of Non-Commercial State Agencies (see appendices section of the REV). Separately, Appendix 3 of the REV 2025 sets out an estimated €77.5 million in consultancy expenditure incurred by Departments and Offices. This figure is distinct from the allocations reported for Non-Commercial State Agencies and does not form part of the expenditure associated with those bodies.
Finally, I would note that following the submission of a Memorandum to the Government, I recently published a circular that restates the key roles and responsibilities around value for money. In addition, in the context of the Estimates 2026 process now underway, Departments have been asked to identify efficiencies and reforms with a view to delivering policies and services as efficiently as possible.
239. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the status of the required consent submission by the Office of Public Works to his Department, and the expected timeline, for progressing the Turoe Stone relocation project to the delivery stage; and if he will make a statement on the matter. [50991/25]
View answerThe land transfer for the relocation of the Turoe Stone has concluded and the land in now in the ownership of the Department of Housing, Local Government and Heritage.
The OPW is currently reviewing the detailed design to ensure that it is in-keeping with the parameters set out in the original scope for the project. Once this review is complete we with then seek Ministerial consent for the works. Thereafter, the project can proceed to tender.
It is not possible to give an exact timeline for this process but this project a priority for the OPW and a team is actively working on it.
240. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the new capital ceilings for each Department for 2025 that reflect the new capital envelope of €17.9 billion; and if he will make a statement on the matter. [50858/25]
View answerGross capital funding of €16.585 billion has been allocated to Departments in 2025. The following table sets out the allocations for each Ministerial Vote Group.
|
Ministerial Vote Group |
2025 Allocations €,m |
|
Agriculture, Food and the Marine |
337 |
|
Children, Disability and Equality Group |
100 |
|
Climate, Energy and the Environment |
770 |
|
Culture, Communications And Sport |
620 |
|
Defence Group |
215 |
|
Education and Youth |
1,602 |
|
Enterprise, Tourism and Employment |
712 |
|
Finance Group |
39 |
|
Foreign Affairs and Trade Group |
50 |
|
Further & Higher Education, Research, Innovation & Science |
720 |
|
Health Group |
1,460 |
|
Housing, Local Government & Heritage Group |
5,969 |
|
Justice, Home Affairs and Migration Group |
473 |
|
Public Expenditure, Infrastructure, Public Service Reform and Digitalisation Group |
366 |
|
Rural and Community Development and the Gaeltacht |
258 |
|
Social Protection |
17 |
|
Transport |
2,877 |
|
Total |
16,585 |
The Summer Economic Statement reflected an estimated end-year provision of €17.1 billion for total capital in 2025, of which only the above €16.6 billion has been allocated to Departments.
241. Deputy Paul Murphy asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation his views on the reason persons from Ireland provided more submissions than all other EU states combined, in response to the call for experiences of people to explore the implementation of Directive 2019/1937 (Whistleblowing Directive); and if he is satisfied that the Directive has been properly transposed. [50939/25]
View answerAs the Deputy is aware, Ireland has comprehensive legislation to protect workers in both the public and private sector who raise concerns about wrongdoing in the workplace. The statutory framework is governed by the Protected Disclosures Act 2014, which was significantly strengthened by the Protected Disclosures (Amendment) Act 2022. This legislation commenced operation on 1 January 2023 and gives effect to the EU Whistleblowing Directive (Directive (EU) 2019/1937).
Ireland’s notably high level of engagement in the European Commission’s consultation on the implementation of Directive 2019/1937 (the Whistleblowing Directive) reflects several interrelated factors. There has been heightened public awareness and ongoing discourse around whistleblowing in Ireland, particularly following recent high-profile cases and scrutiny of the regime’s effectiveness. Civil society organisations, advocacy groups, and individual stakeholders have actively engaged with the legislative process, fostering a culture of participation and reform.
I can assure the Deputy that Ireland has taken comprehensive steps to ensure full and proper transposition of the 2019 Directive. The 2022 Amendment Act broadened the scope of protections to include volunteers, board members, and job applicants, and introduced mandatory internal reporting channels for organisations with 50 or more employees. These provisions align closely with the Directive and reflect Ireland’s proactive approach to compliance.
I understand that the European Commission’s formal assessment of the completeness of Ireland’s transposition is positive. Earlier infringement proceedings related to Ireland’s transposition were formally closed by the Commission in 2023. They are currently finalising the conformity assessment, and my officials will continue to engage proactively with the Commission to address any outstanding issues.
My Department is satisfied that the Directive has been appropriately transposed and remains focused on continuous improvement through evidence-based policy and stakeholder engagement. A statutory review of the Protected Disclosures framework will commence shortly. This will include a public consultation, inviting input from whistleblowers, employers, legal experts, and advocacy organisations. It will provide an opportunity to assess the legislation’s practical operation and identify areas for refinement. The insights from the 40 Irish submissions to the EU consultation will also be carefully considered to inform future developments.
We remain committed to ensuring that Ireland’s whistleblower protections are not only legally sound but also accessible, effective, and responsive to evolving needs.
242. Deputy Ged Nash asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his Department has approved the necessary resources to be allocated to the Department Justice, Migration and Social Affairs, and subsequently to Cuan, to ensure that agreed pay increases due to workers in ‘Section 40’ organisations in October will be paid; and if he will make a statement on the matter. [51000/25]
View answerFunding for Domestic, Sexual and Gender Based Violence services is allocated and expended through Vote 24 Justice, Home Affairs and Migration.
As the Deputy is aware, the Minister for Justice, Home Affairs and Migration is responsible for the management of funding within the justice sector within the overall parameters for Government spending that are approved by the Oireachtas.
243. Deputy Michael Cahill asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to introduce emergency legislation to urgently address data collection issues (details supplied); and if he will make a statement on the matter. [51012/25]
View answerAs the Deputy will be aware, enforcement of the GDPR falls under the remit of the Data Protection Commission (DPC). I understand that the DPC is aware of this issue, has made a public statement and is investigating further. My colleague, the Minister for Justice will review whether additional legislation is required in this area, following the conclusion of the DPC investigation and its related findings.
244. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the guidance issued in each year from 2023 to 2025 to commercial and non-commercial semi-State bodies regarding the 'grossing up' of executive benefits, such as health insurance or vehicle provision; the arrangements in place to monitor compliance with public pay policy; the number of reported breaches or derogation requests in that period and the actions taken by his Department in response. [51080/25]
View answerThe Code of Practice for the Governance of State Bodies sets out the process whereby State Boards have clear authority in their sphere, to guide the operation of the State body and to hold the CEO and senior management to account against the organisation’s strategy.
Payment of taxable benefits is a matter for the company in line with tax law. Remuneration packages of Commercial State Bodies (CSBs) and Non-Commercial State Bodies (NCSBs) are determined by Boards, in line with the company’s statutory obligations and the Code of Practice for the Governance of State Bodies subject to approval by the appropriate line Minister and the consent of the Minister for Public Expenditure and Reform, as appropriate.
The remuneration of CEOs and executive directors of CSBs is a matter of public record and is disclosed, in full, in annual reports and accounts. This includes salary, pension contributions and all taxable benefits.
Terms and conditions are set out in the contracts of individuals. Any matters related to specific posts are a matter for the relevant Department.
245. Deputy James Geoghegan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether title of the GPO has transferred to the OPW; the role the OPW has in respect of the action set out in strand one of the roadmap for delivery of the Dublin City Taskforce report, described as 'conceptualise and decide on the future use of the reimagined GPO'; and if he will make a statement on the matter. [51099/25]
View answerThe process of transferring the title of the GPO complex from its current owners, the Department of Culture, Communications & Sport, to the Commissioners of Public Works (OPW) is ongoing.
The OPW is leading on the redevelopment of the GPO Complex, as outlined in the Interdepartmental Group on the Dublin City Taskforce’s Final Report and Roadmap for Delivery.
As part of Strand 1 of the Roadmap for Delivery, the OPW is currently developing outline proposals for a wide-ranging Public Consultation Process which will be appropriate to the significance, nature and scale of this nationally important redevelopment project.
Subject to the outcomes of engagement through this Public Consultation Process, it is anticipated that the future GPO Complex will incorporate at least some, or all of the following:
Retention of a public post office function.
A significant cultural use/ uses.
Public realm enhancements at street level to encourage public use of the complex.
High-quality offices on the upper floors to provide critical accommodation to meet ongoing/ additional Government requirements.
Reimagined retail components along Henry Street and in the GPO Arcade.
246. Deputy Ken O'Flynn asked the Minister for Enterprise, Tourism and Employment the evidence base and data used to determine the proposed increase in the national minimum wage for Budget 2026; whether the increase is sufficient to meet current cost-of-living pressures in housing, energy and food; if further adjustments are planned before the finalisation the Budget 2026; and if he will make a statement on the matter. [51015/25]
View answerThe Low Pay Commission has an evidence-based approach to its decision making. Its annual recommendations on the National Minimum Wage are informed by national and international research in the field of minimum wages and are guided by the statutory criteria it must consider when making its recommendations.
The Low Pay Commission uses data from the Central Statistics Office (CSO) when considering the appropriate rate of the National Minimum Wage.
Two CSO datasets which contain information on wages and earnings are used for the minimum wage calculations, the Labour Force Survey and the Structure of Earnings Survey.
The Commission’s 2024 Annual Report sets out in detail its review of the use of the Labour Force Survey and the Structure of Earnings Survey to estimate median wages. As noted in that report, the Commission’s use of data from both surveys to estimate median wages was informed by their detailed analysis of the two data sources and the views of external expert econometricians on the appropriateness of these surveys to estimate the median hourly wage.
The Commission and its secretariat continued the review of these surveys throughout the year, including through regular engagement and meetings with the CSO.
The Low Pay Commission has a statutory obligation to consider, inter alia, the effect that any national minimum wage recommendation will have on the cost of living in Ireland and as a result is very cognisant of the importance of its recommendation in light of current concerns about the current cost of living.
The Low Pay Commission considers the effect of the cost of living in a range of ways:
The Commission assesses the determinants of inflation and compares the change in inflation to the change in wage growth to calculate for the real change to average wages.
In 2024, there was a significant uplift of 12% (€1.40), and this year the minimum wage increased by 80c, an increase of over 6%. Both of these increases were well ahead of inflation and projected wage growth and have brought about substantial and real wage growth for the lowest paid workers in our economy.
Ireland had an increase in real wages of 4.5% between January 2024 and January 2025.
The value of the national minimum wage is also compared with the Minimum Essential Standard of Living (MESL) wage calculated by the Living Wage Technical Group. The MESL wage is calculated from a basket of goods and services deemed necessary for a minimum essential standard of living and accounts for the change in prices of the essential goods from year to year. The current national minimum wage of €13.50 represents a bite of nearly 92% of the MESL wage.
The Government is aware of concerns about the cost of living. We are also aware of employers’ concerns about the high cost of doing business.
The Government is committed to ensuring a balance between a fair and sustainable rate for low paid workers, and one that will not have significant negative consequences for employers and competitiveness.
The Low Pay Commission's report and recommendations for the 2026 National Minimum Wage were submitted to the Minister for Enterprise, Tourism and Employment in July. They will be brought to Government for consideration as part of the Budget, as is routine practice.
The Low Pay Commission's report will be published, and the rate of the 2026 National Minimum Wage will be announced following the budget.
247. Deputy Colm Burke asked the Minister for Enterprise, Tourism and Employment for an update on the progress of the Destination and Experience Development Plan in Cork, in particular, in encouraging domestic tourism in the region; and if he will make a statement on the matter. [34924/25]
View answerAt the outset, I should clarify that regional tourism promotion is an operational matter for Fáilte Ireland, in collaboration with Local Authorities and other tourism stakeholders. Cork is represented by three regional tourism brands: Wild Atlantic Way, Ireland’s Ancient East, and Ireland’s Hidden Heartlands.
I am advised that Fáilte Ireland has established localised Destination Experience Development Plans (DEDPs) to activate these brands. The DEDPs are 5-year sustainable tourism development plans for a destination, which bring public and private sector organisations together to prioritise tourism development projects and maximise their chance for success. The DEDP’s are highly collaborative in nature, involving all local stakeholders and this is reflected in the agreed action plans where ownership is assigned among the various parties. There are a number of Cork DEDPs that have been launched or in development.
The Cork City, Harbour and East Cork DEDP launched last November provides the strategic framework to prioritise tourism development projects that will attract more visitors to the region and encourage them to stay longer. Fáilte Ireland has assembled a group of stakeholders consisting of Local Authority representatives, industry representatives and community representatives to collectively oversee the implementation of this five-year DEDP. The group plans to meet approximately four times a year to discuss and review progress, and to assist with advice and decision making in relation to the actions of the DEDP. The West Cork and Kenmare DEDP was launched in Q4 2023. To efficiently manage the delivery of actions within this DEDP, three thematic subgroups were established based on the prevalence of actions emerging in the plan – Artisan Food, Outdoor Activities and Marketing. In 2025, Fáilte Ireland has worked to create 6 new thematic itineraries for the destination which focus on, food experiences – including high end food both coastal and inland, outdoor activities and eco/car free travel itineraries.
My Department has been informed that work on the Ballyhoura DEDP commenced in November 2024 following the appointment of a consultancy company. As part of the process the consultancy company has carried out widespread consultations with key stakeholders which included one-to-one consultations, drop-in sessions and a community workshops. Additionally, there were two online surveys conducted: “Community Survey” and “Tourism & Business Survey”. There was also a review of accommodation offerings, a digital audit and a product audit undertaken for the region. A vision and key objectives for the plan have been agreed in conjunction with stakeholders. The next step in developing the DEDP will be to agree the action plan and meetings with key stakeholders and Failte Ireland are currently underway to finalise these.
Fáilte Ireland has also committed to developing a separate DEDP for North Cork. This initiative aims to enhance the region's appeal to both domestic and international visitors, ensuring sustainable growth and development in our tourism sector. In early 2026, Fáilte Ireland will engage a consultant to conduct a robust analysis of the North Cork destination. This analysis will form the foundation of a five-year plan, developed in collaboration with key stakeholders, the tourism industry, and local communities. The plan will outline strategic initiatives to boost tourism, improve visitor experiences, and promote the unique attractions of North Cork. While Fáilte Ireland prepares for this significant project, they will continue to develop and refine itineraries that showcase the best of what North Cork has to offer. These itineraries will highlight the diverse experiences available to visitors, from cultural and historical sites to outdoor adventures and local culinary delights. Fáilte Ireland believe this plan will be instrumental in positioning North Cork as a tourism destination, and look forward to working closely with community and industry stakeholders to make this vision a reality.
Finally, as part of Fáilte Ireland’s sponsorship of the RTE weather, a dedicated advertisement for Cork County tourism and a separate advertisement for Cork City tourism were included. Each of these advertisements runs for a 2-week period, reaching on average 1.6million people per week on average 8 times. This is supported with complementary messaging across RTE Player and RTE.ie.
248. Deputy Peter Roche asked the Minister for Enterprise, Tourism and Employment his plans to support Irish SMEs affected by the 10% tariffs now being applied to most exports to the United States; whether targeted measures are being developed to help these firms diversify into new markets or offset the increased costs; and if he will make a statement on the matter. [37630/25]
View answerThe global trading environment has been evolving rapidly over the last number of years. Geopolitical tensions, shifting regulatory environments and supply chain disruptions are reshaping how and where we do business. The introduction of the EU-US tariffs presents notable challenges for many Irish businesses exporting to the US market.? Irish exporters are a vital economic pillar in towns and communities around the country. As has consistently been pointed out, international trade is critically important to the vitality of Irish businesses – both the market diversification and the market resilience agendas are central to the long-term prosperity and success of our enterprise base.
The Government’s Action Plan on Market Diversification, sets out a path to assist and support Ireland’s businesses, large and small, to adapt to this new environment by striking out into new and diverse markets and deepening their engagement in existing markets. The Action Plan on Market Diversification has a series of initiatives designed to deepen and expand existing market relationships where possible, identify and cultivate new market opportunities, deepen agency support for companies seeking to diversify their export markets and promote and protect market access for Irish goods.
My Department through Enterprise Ireland is actively supporting indigenous SMEs to adapt to the impact of US tariffs and future trade disruptions through a combination of strategic engagement and targeted supports. The agency is working directly with affected companies to assess risks and develop mitigation strategies, supported by its teams in Ireland and across seven US offices. Two new financial supports have been introduced: the Market Research Grant (up to €35,000) to help companies assess tariff impacts and develop pricing and supply chain strategies, and the New Markets Validation Grant (up to €150,000) to support market entry planning. These measures are part of a broader response that includes access to expert advice, strategic consultancy, and market diversification initiatives through Enterprise Ireland’s global network.
249. Deputy Tony McCormack asked the Minister for Enterprise, Tourism and Employment to outline the Government’s strategy to support small and medium-sized businesses; and if he will provide details of any new financial or policy measures planned. [37625/25]
View answerI want to begin by assuring the Deputy that I, along with the Government and my Department, fully recognise the vital role SMEs play in the Irish economy.
While Ireland maintains a strong global competitive position, recent international developments and longstanding structural challenges such as high energy, labour, and regulatory costs are putting pressure on businesses, particularly SMEs.
In response, and in line with the Programme for Government, we have recently published the Action Plan on Competitiveness and Productivity. This whole-of-government plan focuses on matters within Ireland’s domestic sphere of control. It has been shaped by extensive consultation with key stakeholders and a public consultation process. The Plan includes targeted, evidence-based actions with clear timelines and departmental ownership, aiming to strengthen resilience, support indigenous enterprise, and attract investment and talent.
The Cost of Business Advisory Forum, a Programme for Government commitment, comprises of SME & Industry representative organisations, Regulatory and State Bodies and Government Departments who will jointly consider issues that can lead to higher costs for businesses at a regional and national level in Ireland. The Forum held its inaugural meeting in June; in July the Forum examined Energy Costs and the Security of Supply, and September’s meeting will focus on Insurance costs. The Forum's next meeting in November will focus on Regulation and Planning. Other meetings will examine, Water Costs, Legal Services and Reporting and Compliance. The objective of the Forum is to present a report to Government in late Q1 2026, that will outline its findings and highlight those steps that can be taken to mitigate issues arising from increased costs or any associated regulatory or infrastructural issues that merit a changed approach.
In May 2025, we established the Small Business Unit within the Department of Enterprise, Tourism and Employment to ensure SMEs receive dedicated attention. Its responsibilities include liaising with Local Enterprise Offices (LEOs), implementing the SME Test, and overseeing the National Enterprise Hub (NEH).
To simplify access to supports, I launched the NEH in July 2024. It consolidates over 250 supports from 32 Departments and agencies and has handled over 7,500 enquiries. We’ve also enhanced the SME Test, embedding the “think small first” principle across Government to ensure new policies consider SME impact. The Small Business Unit hosts quarterly cross-Government meetings to monitor implementation, and I’ve asked all Offices and Agencies in my Department to apply the SME Test in developing new initiatives.
We are also strengthening the role of LEOs, which support businesses with up to 50 employees. I’ve expanded eligibility for LEO grants and schemes, and the LEO Policy Statement 2024–2030 outlines their strategic role in implementing the White Paper on Enterprise. A full review of LEO supports, and eligibility criteria will be commissioned in collaboration with Enterprise Ireland’s LEO Centre of Excellence, with findings due in the first half of 2026.
Finally, Enterprise Ireland’s strategy, Delivering for Ireland, Leading Globally, aims to accelerate sustainable Irish business growth. It supports SMEs through financial, policy, and strategic initiatives focused on innovation, digitalisation, leadership, and scaling. These efforts reflect our ongoing commitment to creating a supportive environment for SMEs and recognising their central role in Ireland’s economic success.
250. Deputy Ken O'Flynn asked the Minister for Enterprise, Tourism and Employment the specific measures being taken to ensure that the new facility in Blarney (details supplied) leads to employment for locals in Cork City, Blarney, Mallow, and Glanmire; the plans for improving transport, utilities, and infrastructure to support commuting or services; the ancillary businesses or suppliers that have been secured; and the means by which the necessary social infrastructure (housing, public services) being planned to handle this expansion. [51051/25]
View answerThe Government recognises that quality physical infrastructure is essential to ensure the economy has the capacity to achieve sustainable, long-term growth and plays a key role in boosting productivity and creating high value employment. This includes regionally significant infrastructure such as transport, housing, energy, water and wastewater services. The provision of essential physical infrastructure is also key to ensuring that enterprises in Ireland have the certainty they require to underpin investment decisions. Indeed, increasing the state’s capacity to deliver infrastructure is one of the six themes in the Action Plan on Competitiveness and Productivity published on 10 September.
Specific questions relating to the development of physical infrastructure projects are a matter more pertinent to the responsible Departments, while the Department of Housing, Local Government and Heritage will likely be able to answer in more detail on the broader topic of housing. Regarding transport in the area, I understand that work is under way to progress the M20 project, which will offer improved access to residential and employment hubs in the region, while also reducing congestion along other routes.
On the topic of local employment, Cork has a significant ecosystem of well-established companies across the areas of technology, life sciences, international financial services, and engineering and industrial technologies. There are 219 IDA client companies, employing 49,868 people across Cork City and County, making it the largest FDI centre outside of the Dublin region. It has won significant investment across these sectors over a sustained period, and they have contributed significantly to employment growth and positive economic impacts on other sectors of the local economy.
Merck is a leading science and technology company and opened its new €150 million filtration manufacturing facility at Blarney Business Park, Co. Cork on Friday, 19 September. This state-of-the-art site is Merck’s first manufacturing facility designed for full climate-neutral operations, powered entirely by renewable electricity, and marks a significant milestone in the company’s ambition to achieve climate neutrality by 2040.
The Blarney facility is part of Merck’s largest life science investment to date in Ireland, with €440 million committed across its Cork operations in Blarney and Carrigtwohill. The expansion will support more than 200 new jobs in Cork by 2028.
251. Deputy Marie Sherlock asked the Minister for Enterprise, Tourism and Employment when a person (details supplied) can expect a response regarding a general employment permit renewal application. [51075/25]
View answerIreland operates a managed employment permits system which is designed to maximise the benefits of economic migration while minimising the risk of disrupting the Irish labour market.
My Department is committed to the efficient processing of employment permit applications and to maintaining a system that remains responsive to Ireland’s evolving labour market needs
Individuals who have submitted a valid renewal application for an employment permit may continue to work in their current role while a decision is pending, even if their existing permit has expired. This provision ensures continuity of employment and mitigates the risk of disruption during the renewal process.
In view of this provision, my Department does not prioritise the processing of renewal applications, instead focusing on first-time employment permit applications to facilitate new entrants to the labour market. Expedited processing of renewal applications is only considered in exceptional circumstances—for example, where the individual must leave the State and the absence of a new employment permit may affect their immigration status upon return.
In the case referenced, the application was received by my Department on the 7th of August 2025. While the delay, as a result of the technical error encountered, is regrettable, it does not affect the individual’s ability to continue working while their renewal application is being processed.
As of today, my Department is processing renewal applications received on 14 July 2025. All applications are reviewed and processed in order of receipt, and Ms Melo’s application will be considered in due course.
252. Deputy Richard Boyd Barrett asked the Minister for Enterprise, Tourism and Employment the appropriate routes for Palestinians in Gaza to acquire employment permits in Ireland, which might enable the granting of a visa and subsequent evacuation from the region (details supplied); for details of any efforts his Department is making to connect Palestinians in Gaza with potential employers in Ireland; and for any guidance he might issue to Oireachtas members for connecting Palestinians in Gaza with potential employers in Ireland. [51095/25]
View answerThe Employment Permits system is designed to be accessible to all non-EEA nationals, regardless of nationality, provided that the standard legislative requirements are met. These requirements include that the role in question is eligible under current policy, that a valid job offer has been secured from a prospective employer in the State, and that the application satisfies the relevant criteria set out under the Employment Permits Act 2024 and the Employment Permit Regulations 2024.
It is important to note that the granting of visas is a matter for the Minister for Justice, while matters relating to evacuation and consular support fall under the remit of the Minister for Foreign Affairs. My Department’s role is confined to the processing of employment permit applications in accordance with established legislation and guidelines.
My Department does not operate any nationality-based restrictions on employment permit applications. Applications from Palestinian nationals are treated in the same manner as applications from any other non-EEA nationals, and will be processed fairly and efficiently, subject to the established criteria being met.
253. Deputy James Geoghegan asked the Minister for Enterprise, Tourism and Employment when the heads of a Bill will be published to establish a central and coordinating authority for governance of the EU Artificial Intelligence Act in Ireland; and if he will make a statement on the matter. [51097/25]
View answerI would like to thank the Deputy for the question.
The Government is committed to ensuring that Ireland is a leader in the digital economy and artificial intelligence and recognise that harnessing the potential of AI and digital technologies more broadly, is vital to maintaining our competitiveness.
My department recently brought to Government the Action Plan on Competitiveness and Productivity which includes a range measures specifically related to AI and digital adoption, including a priority action to establish a national artificial intelligence office.
The office will act as the central co-ordinating authority for EU AI Act and provide a focal point for the promotion and adoption of transparent and safe AI in Ireland, to ensure that we fully capture the strategic opportunity that AI presents.
The AI Act entered into force in August 2024 and has a very ambitious timeline for national implementation. The Act is very broad in nature and both primary and secondary legislation are required to ensure full transposition of this Act.
As a first step, the designation of Competent Authorities and a Single Point of Contact was completed by means of a Statutory Instrument in late July of this year, SI 366/2025. This SI designated Market Surveillance Authorities (MSAs) responsible for the Annex I of the EU AI Act, the Notifying Authorities, and the Single Point of Contact. A Single Point of Contact has been established within my department and will streamline coordination between the various Irish regulators, the European Commission, and stakeholders for the AI Act. A dedicated AI unit within my department performs this role on an administrative basis, pending the formal establishment of the statutory office through primary legislation. My officials are currently working on an amendment to this SI to designate further market surveillance authorities for the purposes of the AI Act. Ireland has to date designated 13 market surveillance authorities and 4 notifying authorities for oversight and enforcement of the EU AI ACT in Ireland
Currently, my officials, in collaboration with government departments across a range of sectors, are developing the General Scheme of the Regulation of Artificial Intelligence. This General Scheme will provide for the implementation and enforcement of the AI Act at national level in domestic legislation, including the establishment of the new AI Office as an independent statutory entity, empowerment of designated competent authorities with Market Surveillance Regulation powers pursuant to the AI Act and provisions for cooperation and sharing of information across the national competent authorities, and the laying down of rules for penalties and other enforcement measures for non-compliance. It is my intention to bring this General scheme to Government within the next four weeks.
