Thursday, 9 Oct 2025

Public Transport

Questions (130)

James Geoghegan

Question:

130. Deputy James Geoghegan asked the Minister for Transport if he has considered expanding the student Leap card (details supplied) to those enrolled in online colleges; and if he will make a statement on the matter. [54506/25]

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Written answers

Minister for Transport

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. However, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has responsibility for the regulation of fares charged to passengers in respect of public transport services provided under public service obligation (PSO) contracts.

In light of the NTA's responsibility in this area, I have forwarded the Deputy's question to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.

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

Road Projects

Questions (131)

Brendan Smith

Question:

131. Deputy Brendan Smith asked the Minister for Transport the progress to date in advancing a project (details supplied); when this project will proceed to the next stage; and if he will make a statement on the matter. [54511/25]

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Written answers

Minister for Transport

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 planning, design and construction of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Infrastructure Guidelines and the necessary statutory approvals. In this context, TII is best placed to advise you on the status of this project.

I can confirm that €1,200,000 has been allocated for the N3 Virginia Bypass scheme in 2025. As with all national roads projects in the NDP, the delivery programme for the project will be kept under review for 2026 and considered in terms of the overall funding envelope available to TII

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

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

Public Transport

Questions (132)

Pa Daly

Question:

132. Deputy Pa Daly asked the Minister for Transport if he is aware of an issue (details supplied); and if he will make a statement on the matter. [54525/25]

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Written answers

Minister for Transport

As Minister for Transport I have responsibility for policy and overall funding in relation to public transport. It is the individual transport companies, for example Dublin Bus, which have responsibility for operational and employment matters.

From a policy perspective the Programme for Government (PfG) has committed to "Work to enhance and support the delivery of a skilled workforce to maintain and operate public transport vehicles".

My Department chairs the Public Transport Workforce Taskforce which aims to progress this PfG commitment and to identify options to assist with resolving challenges regarding the recruitment of drivers and mechanics/craftworkers. The taskforce includes representatives from the school transport section in the Department of Education, relevant agencies and transport operators including Bus Éireann, and training bodies.

The aim of the taskforce is to work collaboratively to identify contributing factors to the recruitment issues, and put forward an action plan with recommendations and measures to create a pipeline of workers to address these wider issues. Officials in my department will also continue to engage with other stakeholders, including the Department of Enterprise, Trade and Employment, during the preparation of the action plan.

In line with this work, the Minister of Enterprise, Trade and Employment signed regulations on 11 April 2025 extending the general employment permit quotas for HGV/Bus mechanics and vehicle repairers, increasing the total number of quotas available for these roles by 200 permits.

As mattes relating the rostering and driver shifts are operational matters for Dublin Bus I have referred your question to the Company for direct reply to you. Please advise my private office if you do not receive a reply within ten working days.

Public Transport

Questions (133)

Ciarán Ahern

Question:

133. Deputy Ciarán Ahern asked the Minister for Transport if he is aware that students at the King’s Inn have been excluded from the student Leap card scheme despite having been eligible in previous years and despite students in similar institutions such as the Law Society being eligible; the reasons for their exclusion; if he will ensure that students at the King’s Inn are included in the scheme; and if he will make a statement on the matter. [54532/25]

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Written answers

Minister for Transport

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. However, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has responsibility for the regulation of fares charged to passengers in respect of public transport services provided under public service obligation (PSO) contracts.

In light of the NTA's responsibility in this area, I have forwarded the Deputy's question to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.

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

Question No. 134 answered with Question No. 128.

Tax Data

Questions (135, 151)

Ken O'Flynn

Question:

135. Deputy Ken O'Flynn asked the Minister for Finance if his Department has evaluated the sustainability of current expenditure levels in the event of a downturn in multinational corporation tax receipts. [54423/25]

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Ken O'Flynn

Question:

151. Deputy Ken O'Flynn asked the Minister for Finance given that the Government has increased its corporate tax forecast for 2026 to €34 billion despite the stalled OECD global tax deal, if he will publish the detailed revenue modelling underpinning this revision; the proportion attributed to the top ten multinational taxpayers; and the contingency plans if receipts fall back toward the earlier €28 billion forecast.; and if he will make a statement on the matter. [54441/25]

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Written answers

Minister for Finance

I propose to take Questions Nos. 135 and 151 together.

The Economic and Fiscal Outlook document published as part of Budget 2026 sets out the latest fiscal projections. It provides an update regarding the impact on revenues from the OECD’s Two Pillar Framework and notes that international tax negotiations are still ongoing. An estimate of c. €3 billion for next year was incorporated into the tax forecast for 2026. This reflects the additional tax revenue payable under Pillar II of the OECD discussions i.e. minimum effective tax rates for large firms.

The Economic and Fiscal Outlook also notes the concentration of corporation tax receipts is a key downside risk. The State sources over half of its corporation tax receipts from just ten firms, leaving this revenue stream exposed to adverse industry- or firm-specific developments.

I would point out that my Department has published model simulations regarding the potential impact of a fall in corporation tax receipts. These are set out in last year's budgetary documentation.

In order to mitigate this exposure, the Government has established two investment funds to set aside a portion of 'windfall' tax receipts and that we will maintain a safe and affordable approach to overall budgetary policy; at the end of next year, there will be around €24 billion accumulated in these funds.

Government is also targeting large budgetary surpluses as a risk mitigation strategy.

Tax Data

Finance Act 2020 legislated for annual increases to the carbon tax of €7.50 up until 2029 and €6.50 in 2030, when the rate will reach €100 per tonne of carbon dioxide. This multi-annual rate trajectory provides a clear long-term signal to industry and society alike that our future involves a move away from fossil fuels. By maintaining the trajectory of annual carbon tax rate increases, our commitment to transitioning to a carbon neutral economy is reinforced.

A €7.50 increase in Carbon Tax will increase the price of diesel by approximately 2.5 cents and of petrol by approximately 2.1 cents per litre, inclusive of VAT. The excise component of Mineral Oil Tax (MOT) is not changing and therefore this is the extent of increases to auto fuel taxes in this years budget.

The additional revenue arising from the carbon tax increase is estimated at €121 million in 2026 and a full-year additional yield of €157 million.

The Programme for Government committed to continue with the planned Carbon Tax increases, aligning with recommendations from the Climate Change Advisory Council and scientific experts, and to using the resulting revenues raised to support climate action measures and to ensure the most vulnerable are protected from unintended impacts of the tax increase. This includes funding for retrofitting and agri-environmental schemes, alongside targeted social welfare and other initiatives to prevent fuel poverty and ensure a just transition. These measures are designed to be progressive.

To give effect to the Programme for Government commitment to protect the vulnerable, a targeted package of social protection interventions has been developed, which is informed by ESRI research that was commissioned to address this issue specifically.

In Budget 2026, a total of €1,114 million of carbon tax revenue is being allocated to climate measures and to ensure the most vulnerable are protected from unintended impacts of the tax increase. This is an increase of €163 million on the amount allocated in Budget 2025.

This includes allocations of €558 million to fund retrofit and energy efficiency schemes, €173 million to incentivise farmers to farm in a greener and more sustainable way, and €20 million to support sustainable mobility. In addition to climate mitigation, €350 million has been allocated to social protection interventions to ensure the most vulnerable in society are protected from the impacts of the tax.

Measures, relevant Departments, and the proportional allocation for each is outlined in tabular form below:

Departments	Measures Funded	2026 Total Allocation (€)	2026 Additional (€)	2025 Total Allocation (€)
DCEE	Residential & Community Energy Efficiency	558	+89	469
	Green Climate Fund	2		2
	Just Transition Fund	6		6
DSP	Targeted Social Protection Interventions	350	+44	306
DAFM	Incentivising Green and Sustainable Farming	170	+30	140
	Green Agricultural Pilots	3		3
D/Transport	Greenways/ Urban Cycling	9		9
	EV Charging infrastructure	3		3
	Providing Grants for EVs	8		8
DHLGH	Peatlands Rehabilitation	5		5
Total		1114	+163	951

The Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation issue an annual publication on Budget Day titled ‘The Use of Carbon Tax Funds’, which contains further detail on these allocations, and includes information on the programmes funded from these amounts. All previous versions of this report are available on their website as well as the budget.gov.ie website.

Analysis undertaken using SWITCH, the ESRI tax and benefit model, to simulate the impact of the carbon tax increase and the compensatory welfare package estimates that the net impact of the combined measures is progressive. Half of households are better off due to the measures part-funded by additional carbon tax funds, with households in the bottom four income deciles benefitting the most.

As regards offsetting measures for the agricultural sector, reduced MOT rates apply to fuels used for other purposes such as in agricultural tractors and machinery, as well as for heating. Diesel that is supplied at a reduced MOT rate must be marked with prescribed fiscal markers and is referred to as marked gas oil (MGO), or green/agri/farm diesel. Reduced MOT rates are significantly lower than standard rates, as illustrated in the table below which includes current MOT rates per 1,000 litres for auto-diesel and MGO.

Fuel	Non-carbon component	Carbon component	Total MOT
Auto-diesel	€425.72	€190.04	€615.76
MGO	€47.36	€172.14	€219.50

In addition to the reduced MOT rate on MGO, section 664A of the Taxes Consolidation Act 1997 provides relief for expenditure relating to carbon tax on farm diesel (MGO) incurred by any person carrying on a trade of farming. In computing profits of a farming trade, a farmer may claim an income tax or corporation tax deduction that is equal to the difference between the amount of carbon tax paid and the amount that would have been paid if calculated at the rate in place on 30 April 2012, i.e. €41.30 per 1,000 litres. The farmer is also entitled to claim a deduction for expenditure on the farm diesel. Further information on the carbon tax relief is available on Revenue’s website at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-23/23-01-36.pdf.

With regard to the horticultural sector, heavy oil (MGO, kerosene, and fuel oil) and liquefied petroleum gas (LPG) used for qualifying purposes in horticultural production or mushroom cultivation are relieved from the MOT carbon component. In addition, a full relief from Natural Gas Carbon Tax applies to natural gas used for these qualifying purposes.

Furthermore, €173 million in Carbon Tax funding is being allocated to encourage and incentivise farmers to farm in a greener and more sustainable way (agri-environmental schemes) in 2026. This is a €30 million increase in funding year-on-year.

This increased funding will be used to fund the Agri-Climate Rural Environment Scheme (ACRES) – detailed in Ireland’s Common Agricultural Policy (CAP) Strategic Plan 2023.

With regard to the transport sector, the Diesel Rebate Scheme (DRS) is a State aid which provides a partial rebate of MOT to qualifying road haulage and bus transport operators, when the average retail price of auto-diesel exceeds €1.00 per litre excluding VAT. The DRS operates on a sliding scale basis, whereby the repayment rate increases gradually as the retail price increases, up to a maximum repayment rate of 7.5 cents per litre. The DRS repayment rate has been at the maximum level for almost four years.

In addition to tax measures that apply to certain fuel uses and/or users, MOT law provides for relief from carbon taxation for biofuels and vehicle biogas. This means that biofuels and vehicle biogas are not impacted by carbon tax increases and the lower effective MOT rates on these fuels apply across all sectors and uses.

These measures are designed to support industry and to help mitigate against any unintended price impacts on consumer goods and transport costs.

As regards the adequacy of rural and inter-urban public transport alternatives, while I appreciate that those people living in rural Ireland do not have the same public transport alternatives as those living in our cities, to suggest that there is no or totally inadequate public transport available in rural Ireland is not the case.

As set out in the National Development Plan, the Government is committed to strengthening rural economies and communities and enhancing regional accessibility, with a range of investments in new and existing public transport infrastructure.

In addition, the Connecting Ireland Rural Mobility Plan is a major five-year national public transport initiative with the aim of increasing public transport connectivity, particularly for people living outside the major cities and towns.

Since it began in 2022, more than 175 new and enhanced services have been implemented connecting over 240 towns and villages to the public transport network. These routes have provided 41 Connections to higher education facilities, 61 connections to healthcare facilities, and 71 connections to existing rail services.

Approximately 600,000 people now have access to these new or enhanced bus services.

Almost 8 million passenger journeys were recorded across Connecting Ireland services in 2024. Where Connecting Ireland services have been implemented patronage has increased 38% from 2023 to 2024, indicating a measurable modal shift away from private car use.

In the new Programme for Government, Securing Ireland's Future, this Government has committed to increasing Local Link services in rural areas to better connect villages, towns and cities, and to continue the roll-out of Connecting Ireland and investment in new town services.

Moreover, the Government is making public transport more accessible in rural and regional areas for disabled and older people by retrofitting older transport infrastructure and facilities.

Funding under the Public Transport Retrofit Programme increased 67% in 2025 compared to 2024.

The Programme is funding the installation of accessible bus stops in regional areas, bus and train station accessibility improvements, and increasing the number of wheelchair taxis.

The Deputy had also asked where Ireland ranks among EU Member States in terms of total excise duties on fossil fuels, full data is not available to assess Ireland’s ranking in this regard. However, data is available to assess Ireland’s ranking inclusive of all taxes and charges, including VAT and excise duties.

In terms of the total tax applied per litre of diesel, Ireland ranks second in the EU as recorded on 29 September.

In terms of the total tax applied per litre of petrol, Ireland ranks sixth in the EU as recorded on 29 September.

More information and weekly updates on prices of petroleum products in all EU countries is available on the European Commission’s website: energy.ec.europa.eu/data-and-analysis/weekly-oil-bulletin_en

In terms of the projected reduction in GHG emissions expected from the carbon tax, it is important to note that the carbon tax does not operate in isolation but is complementary to a suite of climate action policy measures including the national retrofit programme, uptake of Electric Vehicles, investment in public transport, uptake of environmentally friendly agricultural practices, the EU ETS among others. As such, it is not possible to isolate the specific impact of the carbon tax on emissions reductions.

However, overall, the Environmental Protection Agency report that emissions in the transport sector decreased by 1.2 per cent in 2024 compared with 2023.

Finally, the Deputy should note that taxation of energy products is reviewed on an ongoing basis. Consideration of policy options has due regard to all relevant factors including the wider economic context, global energy market activity, consumer and business impacts, climate commitments and exchequer impacts.

The taxation of petroleum-related products was most recently examined in the Tax Strategy Group paper on ‘Energy, Environmental and Vehicle Tax’, published by the Department of Finance in July. The Tax Strategy Group papers are published in advance of the Budget to facilitate informed discussion. They form part of the overall Budgetary and Finance Bill process which includes the National Economic Dialogue, the Budget Oversight Committee and the provision of pre-Budget submissions and engagement with specific groups and individuals. Tax policies relating to fossil fuels are kept under ongoing review by the Department of Finance.

Question No. 137 answered with Question No. 136.

Question No. 138 answered with Question No. 136.

Question No. 139 answered with Question No. 136.

Tax Data

Questions (140)

Niamh Smyth

Question:

140. Deputy Niamh Smyth asked the Minister for Finance if he will review correspondence (details supplied); if he will address the concerns raised; and if he will make a statement on the matter. [54236/25]

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Written answers

Minister for Finance

The 2020 Programme for Government committed to bringing in a targeted taxation regime to specifically discourage vaping and e-cigarettes, in order to support health and well-being objectives. The E-liquid Products Tax, legislated for in Finance Act 2024 and due to commence on 1 November 2025, achieves that aim.

Although e-cigarettes may be used as a cessation device in some instances, their popularity among young people is a primary public health concern, particularly due to the gateway effect these products can have in relation to the uptake of other nicotine or tobacco containing products. There is a strong public health rationale to support the increased regulation of e-cigarettes and vapes, including through taxation.

The HSE indicates that an e-cigarette product should be authorised by the Health Products and Regulatory Authority (HPRA) if it is marketed or promoted for a medicinal purpose, such as quitting smoking. In Ireland, no e-cigarette product currently on the market has a licensed indication for smoking cessation.

The National Stop Smoking Clinical Guidelines, which were published in 2022, do not recommend e-cigarettes as a smoking cessation aid. As these products have not gone through the same safety and quality checks as licensed stop smoking medicines, such as nicotine replacement therapies (NRT), they are not advocated as a cessation method. The World Health Organisation published its first global guidelines for smoking cessation in July 2024 and did not recommend e-cigarettes for smoking cessation on similar grounds.

The HSE offer a number of free programmes and supports to those who wish to stop smoking through the QUIT service, including a range of NRT which are offered free of charge from local stop smoking clinics. The free NRT is offered as part of a package of supports to those who wish to quit smoking. Furthermore, the E-liquid Products Tax will not apply to medicines licensed or authorised by the HPRA for the purposes of nicotine replacement therapy.

The introduction of the E-liquid Products Tax underlines Ireland’s ongoing commitment to safeguarding public health and tackling the increasing consumption of vapes and related products, particularly among young people.

Tax Reliefs

Questions (141)

Pádraig O'Sullivan

Question:

141. Deputy Pádraig O'Sullivan asked the Minister for Finance if consideration would be given to reviewing the mechanism by which individuals with coeliac disease claim tax relief on gluten free products, in light of concerns that the present system is unnecessarily cumbersome; and if he will make a statement on the matter. [54283/25]

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Written answers

Minister for Finance

Section 469 of the Taxes Consolidation Act 1997 provides for tax relief where an individual proves 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.

Revenue guidance sets out that coeliac patients may claim tax relief in respect of the cost of foods that have been specifically manufactured to be gluten free. In such cases, a letter from a doctor stating that the taxpayer has a coeliac diagnosis is generally acceptable as proof of entitlement to tax relief on such costs.

There are two options in terms of claiming the tax relief for the cost of foods that have been specifically manufactured to be gluten-free. Claims can either be made during the year the expenditure is incurred or, after the year end. The benefit of making a claim during the year, as opposed to after year end, is earlier repayment of tax relief.

Claims during the year are made via Revenue’s “Real Time Credit” facility which can be accessed through a taxpayer’s “myAccount”. Further information on this facility is available at the following link - www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/real-time-credits/index.aspx .

When a real time claim is made, it is a requirement that the taxpayer provides receipts at the time of claim via the “Receipts Tracker” service. Further information on the “Receipts Tracker” can be accessed using the following link - www.revenue.ie/en/online-services/services/common/manage-your-receipts-with-receipts-tracker.aspx .

Claims for tax relief on qualifying health expenses made after the year end by way of filing an Income Tax Return do not require the provision of receipts at the time of the claim. However, a claim for health expenses may be subject to a verification check at a later date by Revenue, similar to verifications for other types of expense claims, tax credits or deductions.

Comprehensive guidance on tax relief for qualifying health expenses can be found in Revenue's Tax and Duty Manual Part 15-01-12, which can be accessed at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-12.pdf .

I would note that the relief currently provides a significant level of support and the requirement to have sufficient supporting evidence is imperative for ensuring appropriate use of 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.

While Revenue is primarily responsible for the administration of the relief, my Department currently has no plans to review this relief.

Departmental Data

Questions (142)

Cian O'Callaghan

Question:

142. Deputy Cian O'Callaghan asked the Minister for Finance to provide an updated list of all investments held by the Ireland Strategic Investment Fund in companies directly or indirectly associated with operations in the occupied Palestinian territories, with reference to the (A/HRC/59/23) report of the special rapporteur on the situation of human rights in the Palestinian territories occupied since 1967; and if he will make a statement on the matter. [54317/25]

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Written answers

Minister for Finance

The Ireland Strategic Investment Fund (ISIF) portfolio is constructed within the legislative framework set for it by the Oireachtas. ISIF has, to date, completed several divestment programmes and excluded investments from the Fund. Exclusion is used on a limited basis, reflecting exclusions mandated by legislation including the Fossil Fuel Divestment Act 2018 and the Cluster Munitions and Anti-Personnel Mines Act 2008 and, inter alia, exclusions on sustainable investment grounds including Tobacco and Nuclear Weapons.

The Deputy has referenced the A/HRC/59/23 report of the special rapporteur about human rights in the Palestinian territories, occupied since 1967. This was published in July 2025 and discusses the role of various entities in several sectors but does not provide a defined criteria or list. The Deputy may also be aware of the UN Human Rights Council database (the UN Database) identifying businesses involved in specific activities which was first issued in 2020, updated in June 2023 and most recently updated in September 2025 as mandated by the UN Human Rights Council. It is worth noting that only one of the companies mentioned in the Rapporteur’s report, Heidelberg Materials, has been added to the UN Database, when it was recently updated.

ISIF has taken an investment decision to divest from six companies, all of which remain on the updated UN Database, with a total value at the time of the divestment decision of approximately €2.95m. The six companies are Bank Hapoalim BM; Bank Leumi-le Israel BM; Israel Discount Bank Ltd; Mizrahi Tefahot Bank Ltd; First International Bank Ltd and Rami Levi Chain Stores Ltd.

Please see holdings as per the updated UN Database listed below which ISIF continues to monitor.

ISIF Exposure to UN Database List of 158 (direct, indirect & total)

Security Description	YE 2024 Direct	YE 2024 Indirect	YE 2024 Total
Airbnb INC	440,000	-	440,000
Altice	-	390,000	390,000
Booking Holdings	1,140,000	460,000	1,600,000
Expedia Group	-	990,000	990,000
Heidelberg Materials	100,000	-	100,000
Motorola Solutions	2,490,000	290,000	2,780,000
TOTAL	4,170,000	2,130,000	6,300,000

ISIF will continue to monitor its holdings to ensure that investments remain aligned with its risk profile and investment parameters and will continue to construct its portfolio within the legislative framework set for it by the Oireachtas.

ISIF does not comment on individual investments.

Departmental Contracts

Questions (143)

Naoise Ó Cearúil

Question:

143. Deputy Naoise Ó Cearúil asked the Minister for Finance the number of external consultancy contracts entered into by his Department in the past five years, including the original estimated cost, the final cost, and the reasoning for contracting this work rather than using internal resources. [54326/25]

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Written answers

Minister for Finance

I can inform the Deputy of the following completed external consultancy contracts, that have been entered into by the Department of Finance where the final cost is known. My department endeavours to use internal resources insofar as possible however there are instances where external resources are required. My department complies with EU and Irish regulations and guidelines in the procuring of these.

Outside of the following list my department may use the services of other publicly funded bodies. Per Department of Finance Circular 40/02 my department makes a return to the Comptroller and Auditor General in respect of these contracts where they meet the relevant threshold and criteria.

Year	Company	Original Estimated Cost (excl. VAT)	Final Cost (excl. VAT)	Reason for contracting external consultants
Year	Company	Original Estimated Cost (excl. VAT)	Final Cost (excl. VAT)	Reason for contracting external consultants
2020	Behaviour & Attitudes	€225,200.00	Nil cost to the Department*	External, independent expertise was required to carry out Credit Demand Surveys
2020	Medmark Ltd	€375.00	€375.00	Occupational health assessment - Specialist expertise required
2020	KPMG	€20,000.00	€20,000.00	Independent benchmarking required for state aid purposes
2020	RSM	€24,750.00	€24,750.00	Specialised large scale liquidation/financial consultancy
2020	Rothchild & Co	Dependent on transaction	€2,430,084.31**	Capital markets specialist consultancy required
2020	William Fry	€234,157.98	€234,157.98***	External legal advice required
2021	ESRI	€170,370.00	€170,370.00^	External, independent expertise was required for Campaign to Raise Awareness and Promote Customer Switching of Financial Products
2021	KPMG	€30,000.00	€30,000.00	Independent benchmarking required for state aid purposes
2022	Mazars	€64,300.00	€64,300.00	Specialist expertise required for the Help to Buy Review
2022	Behaviour & Attitudes	€249,300.00	Nil cost to the Department*	External, independent expertise was required to carry out Credit Demand Surveys and Consumer Sentiment Surveys
2022	Deloitte	€ 96,800.00	€96,800.00	External, independent expertise was required for the Retail Banking Review Technical Paper - International Comparison
2022	SIA Partners (Pathfinder Execution Ltd)	€139,800.00	€139,775.00	IT solution to interconnect Irish registers of beneficial ownership to the central European portal (BORIS)
2022	BehaviourWise	€4,900.00	€4,900.00	Requirement for specialist focus group facilitation
2022	KPMG	€80,000.00	€80,000.00	Specialist funding landscape consultancy and assessment and analysis
2022	KPMG	€30,000.00	€30,000.00	Independent benchmarking required for state aid purposes
2023	Dr Donal de Buitléir	€13,680.00	€13,680.00	An external examination of the Standard Fund Threshold regime was required to reinforce the impartiality of the examination and its conclusions
2023	Specialisterne	€1,200.00	€1,200.00	Workplace Assessments for reasonable accommodations for staff - Specialist expertise required
2023	Gillian Harford Consulting	€3,000.00	€3,000.00	Workshop for Gender Equity Network Committee - Specialist expertise required
2023	Bernie Gray	€1,800.00	€1,800.00	Member of an interview board - Specialist expertise required
2023	SIA Partners (Pathfinder Execution Ltd)	€99,900.00	€99,900.00	IT solution to interconnect Irish registers of beneficial ownership to the central European portal (BORIS)
2023	KPMG	€30,000.00	€30,000.00	Independent benchmarking required for state aid purposes
2024	Indecon Economic Consultants	€105,325.00	€105,325.00	Independent expertise required
2024	Behaviour & Attitudes	€249,300.00	Nil cost to the Department*	External, independent expertise was required to carry out Credit Demand Surveys and Consumer Sentiment Surveys
2024	OECD	€155,976.00	€155,976.00^^	External, independent expertise was required for the Development of a National Financial Literacy Strategy for Ireland
2024	Specialisterne	€2,950.00	€2,950.00	Workplace Assessments for reasonable accommodations for staff - Specialist expertise required
2024	Better Boards	€3,150.00	€3,150.00	External HR review - Specialist expertise required
2024	Gillian Harford Consulting	€750.00	€750.00	Workshop for Gender Equity Network Committee - Specialist expertise required
2024	Irish Centre for Diversity	€18,800.00	€18,800.00	EDI Survey, focus groups and development of EDI Strategy - Specialist expertise required
2024	KPMG	€8,500.00	€8,500.00	Requirement for specialist pensions expertise
2025	Bernie Gray	€1,800.00	€1,800.00	Member of an interview board - Specialist expertise required
2025	Specialisterne	€8,900.00	€8,900.00	Workplace Assessments and Job Coaching services - Specialist expertise required

* Costs were recouped from industry, nil cost to the Department.

** Rothschild – Zero cost to the department. Invoice was paid by NTMA and €2,205,084 subsequently recouped from relevant banks. To note, the department entered a further contract in 2023 with this company. The National Treasury Management Agency has, and will, pay these costs and recoup from banks however the final cost of this contract is not known as it is ongoing.

*** William Fry - €175,987.98 of this amount is recoupable from relevant banks

^ The money spent on the ESRI contract was recouped from AIB and PTSB.

^^ The value of the OECD contract was split evenly between Department of Finance and the Competition and Consumer Protection Commission (CCPC).

Tax Credits

Questions (144)

Claire Kerrane

Question:

144. Deputy Claire Kerrane asked the Minister for Finance if he will consider introducing a tax credit for motor costs for rural dwellers, in light of high car dependency through no fault of rural dwellers, and the lack of alternatives when it comes to transport; and if he will make a statement on the matter. [54357/25]

View answer

Written answers

Minister for Finance

Environmental taxes, including on auto fuels, are an important policy lever for Government in both raising revenues and supporting climate policy. The use of carbon tax revenues plays an important role in insulating the most vulnerable from the increases in the tax and in supporting decarbonisation and energy efficiency programmes across buildings, agriculture and transport. Accordingly, revenues generated from our carbon tax are allocated to support agri-environmental schemes, fuel poverty and to support community and energy upgrade schemes. Further information on the use of carbon tax funds following Budget 2026 can be found in this link: assets.gov.ie/static/documents/2c8f3efb/The_Use_of_the_Carbon_Tax_Budget_2026.pdf

While I appreciate that people living in rural Ireland do not have the same public transport options as those living in our cities, public transport is widely available in rural Ireland and the Government is committed to further improving services.