Written Answers Nos. 368-387
368. Deputy Jennifer Whitmore asked the Minister for Finance his views on the fact that while the DIRT exemption limit of €18,000 for over 65s has not changed for a number of years, increases in the State pension mean that it is increasingly difficult for pensioners to stay under that limit if they have any additional income at all; if he will consider increasing this limit; and if he will make a statement on the matter. [55388/25]
View answerInterest may be received without paying Deposit Interest Retention Tax (“DIRT”) in certain circumstances. Where an individual, or their spouse/civil partner, is aged over 65 and their total income, including gross deposit interest does not exceed the annual exemption limit, as provided for in section 188 Taxes Consolidation Act (TCA), their deposit interest earnings are exempt from DIRT.
This exemption is automatic on the submission of a declaration to the financial institution where the account is held. To qualify for the automatic exemption, the individual must declare on a Form DE1 that they or their spouse or civil partner are aged 65 years or over during the year and that their total annual income does not exceed the exemption limit. As the Deputy is aware, the current exemption limit is €18,000 in the case of a single person and €36,000 in the case of a married couple or civil partners. The relevant income thresholds may be increased further if the individual has a qualifying child.
Further information on the DIRT exemption, including how to claim it, is available on the Revenue website at: https://www.revenue.ie/en/additional-incomes/dirt/who-is-exempt-from-dirt.aspx.
Further information on the age exemption, including information on the current exemption limits, is available on the Revenue website at: https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/marital-and-civil-status/exemption-and-marginal-relief/index.aspx.
It is important to note that marginal relief may be available where the individual’s or couple’s income exceeds the relevant exemption limit but is less than twice that amount. Where marginal relief applies the individual or couple is taxed at 40 per cent on all income above the exemption limit to a ceiling of twice the exemption limit. The system of marginal relief ensures that in cases where an individual's or couple’s income rises above the exemption threshold that their net income will not decline, as the 40 per cent income tax rate only applies to the proportion of income above the threshold. Once the income exceeds twice the exemption limit marginal relief is no longer available and the individual pays tax under the normal tax system.
It should be noted, however, that where the individual’s income is greater than the exemption limit but below twice that limit, the taxpayer is entitled to the benefit of the more favourable treatment between the use of marginal relief or the normal tax system of credits and bands. In circumstances where the individual or couple no longer benefits from the age exemption or marginal relief they will benefit from the increases to the main personal tax credits in recent Budgets.
With the substantial increases to tax credits in recent Budgets, the effective entry point to income tax has increased for all taxpayers, including those aged 65 or older. Depending on their personal circumstances, it may be more beneficial for persons aged over 65 to be taxed under the normal tax system of credits and bands.
The current tax arrangements for persons aged 65 or older compare favourably with the tax treatment of the generality of taxpayers. In addition to the age exemption, the age tax credit is available to persons aged 65 or over, and reduced rates of USC also apply for persons aged 70 or older where their total income is €60,000 or less per annum. Furthermore, the State Contributory Pension and the State Non-Contributory Pension are not chargeable to USC or Pay Related Social Insurance. The Commission on Taxation and Welfare recommended that age should be removed as a factor for determining the charge to income tax and USC as it narrows the base and breaches the concept of horizontal equity. Further details are set out in the Report of the Commission, at the following link: www.gov.ie/en/publication/7fbeb-report-of-the-commission/.
Finally, as part of the Personal Tax Review published on Budget Day 2023, my Department set out further analysis of the recommendations of the Commission on Taxation and Welfare, including in respect of the age exemption limits. The Report is available at the following link: www.gov.ie/pdf/?file=https://assets.gov.ie/273335/96f70eb1-64e1-4f02-9096-e36f306a048b.pdf#page=null. As a result, I have no plans to increase the age exemption limits at present.
369. Deputy Mattie McGrath asked the Minister for Finance the rationale for excluding Clonmel from the recent expansion of the Living City Initiative; the criteria used to select Athlone, Drogheda, Dundalk, Letterkenny and Sligo for inclusion; if he will acknowledge the regeneration needs of Clonmel as a town of comparable size and historic character; and if he will commit to reviewing this decision with a view to including Clonmel in the scheme. [55458/25]
View answerThe Living City Initiative (LCI) is a targeted measure which is aimed at very specific areas in urgent need of regeneration, it is provided for under sections 372AAA to 372AAD of the Taxes Consolidation Act 1997. It currently offers income or corporation tax relief for qualifying expenditure incurred in the refurbishment and conversion of qualifying residential and commercial buildings located within ‘Special Regeneration Areas' (SRAs) of the cities of Cork, Dublin, Galway, Kilkenny, Limerick and Waterford.
In my recent Budget speech, I announced a number of enhancements to the LCI to strengthen the scheme. I also announced that the LCI will be extended to the towns of Athlone, Drogheda, Dundalk, Letterkenny and Sligo. The rationale for the extension of the scheme to these areas is because they have been identified as the five regional centres in the National Planning Framework.
370. Deputy Jennifer Whitmore asked the Minister for Finance for an update on the expansion of his Department’s green building methodology from a tax perspective to include all six EU Taxonomy for Sustainable Activities based on the EU Green Budgeting Reference Framework and the OECD Green Budgeting Framework, as committed to in the Climate Action Plan 2025 and due in Q4 2025; and if he will make a statement on the matter. [55494/25]
View answerI understand the Deputy is asking about the Green Budgeting methodology. My Department conducts green budgeting as part of the annual Budget process, as traditional measures of economic performance do not fully capture the specific impacts of climate and environmental policies on the public finances.
Green budgeting is the process of documenting the impact of budgetary measures and wider fiscal policy. One objective is to make public spending on sustainable and climate-related measures more transparent. Raising awareness and understanding of the environmental impact of budgetary policy can help promote policy changes that produce more sustainable outcomes.
In Budget 2022 (in October 2021), my Department first published a review of green budgeting from a tax perspective available https://gov.ie/en/department-of-finance/publications/budget-2022-a-review-of-green-budgeting-from-a-tax-perspective/. Building on this, earlier this year my Department published an update to the methodology available https://gov.ie/en/department-of-finance/publications/green-budgeting-in-ireland-from-a-tax-perspective-update-to-the-methodology/. This March 2025 publication establishes a green budgeting framework that takes into account the six European Union (EU) taxonomy environmental objectives and applies this to existing tax measures and recent budgetary changes. The development of this methodology was guided by the European Commission and by the Organisation for Economic Cooperation and Development’s (OECD) Paris Collaborative green budgeting framework. Aligning Ireland’s national green budgeting assessment with these good practices is forward-looking and allows for comparison internationally with a view to improving this methodology in future.
As part of Budget 2026, my Department this week published the most recent green budgeting analysis update, in the Beyond GDP Quality of Life Assessment Report available https://gov.ie/en/department-of-finance/publications/budget-2026-beyond-gdp-quality-of-life-assessment/. Green Budgeting analysis undertaken as part of Budget 2026 examines the tax system over the decade and takes into consideration all six EU Taxonomy Objectives for Sustainable Activities as committed to in the Climate Action Plan 2025. The Department of Finance’s publications on green budgeting can be found on the Department’s website available www.gov.ie/en/department-of-finance/publications/green-budgeting-climate-fiscal-analysis/.
371. Deputy Conor Sheehan asked the Minister for Finance the reasons for the decision to implement a derelict property tax as opposed to a vacant property tax in Budget 2026; and if he will make a statement on the matter. [55528/25]
View answerIn Budget 2026, I announced the introduction of a new Derelict Property Tax (DPT). The aim of this tax will be to encourage the activation of derelict properties. This tax will replace the Derelict Sites Levy and will be collected by the Revenue Commissioners. Currently, the Derelict Sites Levy is an annual levy of 7% of the land’s market value. The rate of DPT is yet to be determined; however, it is envisaged that the rate of the new tax would not be lower than the existing 7% rate.
Introducing this new tax will take time to ensure that Revenue and local authorities can put in place the necessary arrangements for the tax to operate as intended. For this reason, I intend to bring forward legislation providing for the DPT in 2026.
A Vacant Homes Tax (VHT) was announced in Budget 2023 and legislated for in Finance Act 2022. A residential property is within the scope of the tax if it has been occupied as a dwelling for less than 30 days in a chargeable period. The tax operates on a self-assessment basis, where the number of properties in scope and the amount of tax payable depends on the self-assessed returns submitted by property owners, the number of properties declared as liable, and the number of property owners entitled to claim available exemptions from the tax. Each chargeable period commences on 1 November and ends on 31 October of the following year.
The tax has been in operation for nearly three years. VHT was charged at three times a property’s base local property tax (LPT) charge in respect of the first chargeable period (1 November 2022 – 31 October 2023), and at five times a property’s base LPT charge in respect of the second chargeable period (1 November 2023 – 31 October 2024). VHT currently applies at a rate of seven times a property’s base LPT charge with effect from 1 November 2024.
Statistics in relation to VHT are published on Revenue’s website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/property-taxes/yearly-stats/2025/index.aspx.
The new DPT will operate alongside the VHT to ensure that both vacancy and dereliction are discouraged through the tax system.
The VHT is one of a suite of measures which were introduced to address vacancy under Pathway 4 of the Housing for All plan. Initiatives such as the Vacant Property Refurbishment Grant and Ready to Build Scheme, under the Croí Cónaithe Towns Fund, provide financial incentives for people to buy and refurbish vacant properties and sites. The Repair and Leasing and Buy and Renew Schemes support Local Authorities in leasing or buying vacant properties from owners to assist in the provision of social housing. The CPO Activation Programme was introduced as a proactive and systematic approach by local authorities in identifying and engaging with vacant and derelict properties, with the aim of bringing such properties back into use through various means, including through use of compulsory purchase powers.
Other actions to tackle vacancy include funding full-time vacant homes officers in every Local Authority; allowing exemptions to planning permissions to convert vacant commercial premises to residential use; and enhancing the Nursing Homes Support/Fair Deal Scheme to incentivise the productive use of vacant homes.
My Department continues to monitor all aspects of the property market and I will continue to work with my colleagues in Government to ensure that any further interventions in the housing market are appropriately calibrated, represent the best use of scarce public resources, and assist with boosting the supply of much-needed housing in the State.
372. Deputy Robert O'Donoghue asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the process by which his Department assesses proposals from Tusla or the Department of Children, Disability and Equality to adjust allowances for high-risk or high-intensity services such as special care (details supplied); whether staff retention and service continuity are factored into such decisions; and if he will make a statement on the matter. [54712/25]
View answerMy Department plays a key role in developing budgetary parameters and monitoring overall expenditure in line with the objectives of the Government and agreed fiscal policy. My Department is responsible for the sound management of public expenditure within the overall allocation agreed by Government. Each decision in relation to expenditure, recruitment and pay policy is taken not in isolation but balanced across an entire framework of expenditure. This involves monitoring and challenging individual departments so that the overall objectives of Government can be achieved.
The management of public service pay is rooted in a tradition of collective bargaining and a system of collective agreements, which is based on the voluntary nature for the industrial relations model in Ireland. These collective agreements play an important role in managing public service pay and disputes while maintaining industrial peace and certainty for the Exchequer.
Recent collective agreements, including the current Public Service Agreement 2024-2026, contain a “No Cost Increasing Claims” provision, which provides that the parties agreed that no cost increasing claims for improvements in pay terms and conditions of employment would be initiated or implemented during the timeframe of the agreement, other than provided for within the mechanism of the agreements.
These collective agreements are the starting point for decisions made by the Department in relation to the business cases received in relation to pay or related matters.
In its central role within government, the Department engages regularly with other government departments on policy development and proposal formulation. A key component of this collaborative process is the detailed evaluation of business cases that address a broad spectrum of issues which include pay and pension policy and other matters related to public expenditure management and ensuring value for money.
Following consideration of and engagement on proposals received from the Department of Children, Disability and Equality, I approved the creation of a new grade which would apply to Tusla Special Care centres in September 2024. This new grade provides a promotion opportunity and longer career salary scale for Social Care Workers and Social Care Leaders in these Special Care centres, which should encourage staff retention over time.
373. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide a breakdown of total voted expenditure distinguishing once-off measures from recurring commitments in each of the past three fiscal years; the methodology used by his Department in classifying temporary supports; and the measures being taken to restore fiscal discipline and transparency in future multi-annual expenditure frameworks. [54752/25]
View answerMy Department published the Medium Term Expenditure Framework in September 2025. This included an analysis of temporary expenditure. This expenditure provided flexibility to respond to external shocks while protecting day-to-day investment in public services. Non-core expenditure was €4.6 billion in 2023 and €4.3 billion in 2024. Separately in 2023 and 2024, €2.9 billion and €3.1 billion was spent respectively on Cost of Living supports. These two categories accounted for 8% of total expenditure in 2023 and 7% of total expenditure in 2024.
Budget 2025 set out planned expenditure of €105.4 billion for 2025, of which €4.5 billion was a contingency reserve reflecting a continued uncertain international environment. For 2025 this provision is providing funding for the humanitarian assistance to arrivals from Ukraine, temporary funding to relieve the pressures on agencies and Departments providing services to people seeking International Protection, legacy pandemic impacts on the health service and certain European capital funding programmes such as RePower EU.
Managing the delivery of public services within budgetary allocations is the responsibility of each Minister and their Department, who are required to ensure that appropriate measures are in place to facilitate financial control within budgetary targets.
My Department engages in regular bilateral discussions with Departments to assess the sustainability of their spending plans. All expenditure lines are reviewed as part of the annual Estimates process.
As part of my Department’s role supporting the appropriate use of public funds across government bodies, it establishes the governance frameworks, or rules, setting out the principles and procedures for how money should be spent. The aim of these rules is to support Accounting Officers in discharging their responsibility to ensure expenditure is managed in line with the Voted allocation and that services are delivered in an effective and efficient manner to support the achievement of value for money.
Examples of the governance frameworks which are in place include:
• The Code of Practice of the Governance of State Bodies,
• the Public Financial Procedures,
• the Infrastructure Guidelines,
• the Public Procurement Guidelines; and
• Arrangements for oversight of Digital/IT projects and initiatives.
These frameworks emphasise the importance of effective control and delivering value for money with public funds. This summer I brought a memo to Government and published a circular that restates the key roles and responsibilities around value for money. Spending is audited by the Comptroller & Auditor General whose reports are then considered by the Public Accounts Committee.
374. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation further to Parliamentary Question Nos. 353, 354 and 356 of 17 September 2025, the specific statutory or administrative actor who is responsible for monitoring and evidencing compliance with Circular 05/2023 across the public service; and if his Department considers that responsibility rests with each accounting officer; if he will direct accounting officers to provide standardised quarterly compliance attestations and metrics to his Department and the OGP; and if he will place those returns in the Oireachtas Library and Research Service. [55042/25]
View answer377. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will commit to publishing a quarterly compliance dashboard for Circular 05/2023 showing the national compliance rates by obligation and sector; a list of contracting authorities with material non-compliance; the remediation actions and timelines agreed with those bodies and, if not, to set out the reasons. [55046/25]
View answer378. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the escalation and sanction framework available where contracting authorities persistently fail to comply with Circular 05/2023 (e.g. under the public spending code, internal audit, Comptroller and Auditor General observations, or performance agreements with accounting officers); and, if such a framework does not exist, whether he will include one in the forthcoming national public procurement strategy, with a publication timeline. [55047/25]
View answer379. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation further to his reply of 17 September 2025, the way in which the Oireachtas can be assured that Circular 05/2023 is being implemented if his Department does not centrally monitor compliance, if no central compliance statistics are published, and if no escalation pathway is defined; and if he accepts that this constitutes a material oversight gap and the immediate steps he will take to close it. [55048/25]
View answer381. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his Department will instruct the OGP to introduce an accounting officer compliance certificate (annexed to appropriation accounts) affirming that the Department/Body advertised all contracts at/above Circular 05/2023 thresholds; published all awards €25,000 (including off-platform procurements) on eTenders; and completed all required award-notice fields; and, if not, to set out the reasons. [55050/25]
View answerI propose to take Questions Nos. 374, 377, 378, 379 and 381 together.
I would like to thank the Deputy for his questions.
As the Deputy is aware, it is the legal responsibility of Departments to ensure that they comply with all public procurement requirements. The annual sanction from myself, as the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, to spend public money stipulates that Accounting Officers must have in place appropriate measures to operate in full compliance with all public procurement obligations.
Secretaries General, as Accounting Officers, explicit responsibilities are established by practice and convention, and under legislation, including the Ministers and Secretaries Act, 1924, the Comptroller and Auditor General (Amendment) Act, 1993, and notably the Public Service Management Act 1997. Secretaries General are personally accountable to the Oireachtas, in particular the Committee of Public Accounts, for ensuring compliance with their obligations to public procurement.
The Deputy should note, accountability and governance in respect of public procurement for certain other sectors is also provided for in legislation, for example the Local Government Reform Act, 2014 for Local Authorities, and the Higher Education Authority (HEA) Act, 2022 for designated higher education institutions.
My Department issues an annual Appropriation Account Circular, which includes a requirement for Accounting Officers to confirm procurement compliance. This includes confirming appropriate focus on good practice and compliance with the public procurement policy framework.
375. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation further to his reply that his Department ‘has no role in monitoring compliance’ to set out whether the eTenders platform currently captures sufficient data to produce central compliance statistics for Circular 05/2023 (e.g. counts of advertisements at/above €50,000 for goods/services, €200,000 for works, €50,000 for works-related services; publication of all awards €25,000 including off-platform procurements; and timely completion of contract-award data fields); if so, to publish those statistics by quarter since Quarter 2 2023; and if not, the technical changes and timeline which are required to enable such reporting. [55043/25]
View answer380. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide, for each quarter since Quarter 2 2023, the number of contract award notices €25,000 published on eTenders ; the proportion where all mandatory data fields were completed; and the number of awards recorded as off-platform competitions subsequently uploaded. [55049/25]
View answerI propose to take Questions Nos. 375 and 380 together.
My Department has made available on the Open Data Portal, a dataset of Public Procurement information from the eTenders platform, covering the period 01/01/2013 to 30/09/2025.
https://data.gov.ie/dataset/contract-notices-published-on-etenders.
The dataset provides comprehensive information on public sector procurement activities in Ireland. This dataset includes detailed records of tender notices, contract awards, procurement procedures, and supplier information. It covers a wide range of sectors and contracting authorities, offering insights into government tendering, transparency, and market opportunities. The dataset will be updated quarterly and adheres to open data standards, making it accessible for analysis, research and reuse.
376. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide copies (or links) of circulars, guidance notes, compliance reminders or buyer alerts issued by his Department/OGP since March 2023 relating to Circular 05/2023 obligations (advertising thresholds, award-notice publication €25,000, completion of award-notice fields); and to provide the dates, recipient lists, and any associated training attendance figure. [55045/25]
View answerMy Department published Circular 05/2023 (https://assets.gov.ie/static/documents/circular-052023-initiatives-to-assist-smes-in-public-procurement-555bb9de-fdf0-48cf-a5.pdf) on 28 March 2023. The circular was published alongside a dedicated information page www.gov.ie/en/office-of-government-procurement/publications/new-circular-to-assist-smes-in-public-procurement/, which included an informational video http://youtube.com/watch?v=0MdK8NXLZEQ&embeds_referring_euri=https%3A%2F%2Fwww.gov.ie%2F&source_ve_path=MjM4NTE and an FAQ https://assets.gov.ie/static/documents/faq-circular-052023.pdf. Upon publication of the circular, communications were issued to all Accounting Officers and the Procurement Executive, which included representatives from the Office of Government Procurement, sourcing sector partners in Health, Defence, Education and Local Government. A buyer alert also issued at this time to the Procurement Officer Network, a mailing list made up of public buyers from across the public sector, a copy of this alert is enclosed herewith. My Department does not provide public procurement training to public bodies.
382. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if there are any technical, legal, operational, or policy constraints preventing his Department, when publishing quarterly reports of payments or purchase orders over €20,000, from including additional columns that link each payment to its underlying procurement process specifically tender/contract title; name and address of the awarded contractor/supplier; contract award date; contract duration; expected contract value (excl. VAT); maximum contract value (excl. VAT); the unique identifier from the relevant contract award notice; and where such constraints exist, to provide details explaining his Department’s current process for reconciling each reported payment with the corresponding published contract award notice on eTenders. [55064/25]
View answerIn line with Circular 05/2023 (Initiatives to assist SMEs in Public Procurement), contracting authorities are required to publish contract award information for all procurements over €25,000 (exclusive of VAT), including any contract awarded under a Framework Agreement, on the eTenders website on completion of the award whether the procurement was advertised on eTenders or not. For tenders above the relevant EU thresholds, a Contract Award Notice must be published. For tenders between €25,000 (exclusive of VAT) and the EU thresholds, a separate notice on eTenders is created. Detail of such contracts are available on the eTenders platform.
In relation to linking each payment to its underlying procurement process, including the details as set out by the Deputy, the Department is constrained by the technical specifications and functionality of the financial management software it utilises. The system in its current format does not have the functionality to link to eTenders and the underlying procurement details. Payments are reconciled against contracts generated on the financial management system and the Department manages and maintains an internal contracts register where public procurement information is noted and maintained in line with the Department’s Internal Procurement Policy.
383. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if all contracting authorities under the aegis of his Department are in full compliance with Circular 05/2023, in particular the mandatory requirement to publish contract award notices for all contracts above €25,000; and if he will provide details of the monitoring or enforcement arrangements in place to ensure this requirement is met. [55081/25]
View answerThe information requested by the Deputy is set out in the table below.
|
Public Body |
Compliance with Circular 05/2023 requirement to publish contract award notices for contracts above €25,000 |
How this requirement is met |
|
State Laboratory |
Yes |
Since 2024, all procurement contracts over €25,000 are completed on an electronic system to ensure visibility and the Procurement Officer signs off on all tenders on this system and then completes the CAN where appropriate. |
|
Office of the Ombudsman |
Yes |
The Office's Corporate Procurement Plan was updated to include the requirements of Circular 05/2023. In particular, it highlights the requirement to publish contract award notices for all contracts between €25,000 and €50,000 on eTenders. |
|
Office of the Regulator of the National Lottery |
Yes |
The ORNL procurement policy states that it has a contract register in place, which requires the insertion of a link to the CAN Document (as published on eTenders) when the contract value is over €25,000 and this is subject to an annual compliance audit. |
|
Public Appointments Service |
Yes |
For PAS own procurements, this is addressed in an instruction in its Procurement Procedures, is part of Contract Management training and a quarterly review of all contracts is undertaken by the Procurement Officer. For Office of Government Procurement Framework Agreements, the CANs are published by the OGP for all contracts that PAS draw down from central agreements. |
|
National Shared Services Office |
Yes |
The instructions under Circular 05/2023, including the requirement to publish contract award information for all contracts valued in excess of €25,000, have been added to the NSSO Procurement Policy and embedded in its procurement procedures. The contract register is reviewed regularly to ensure all relevant contract award notices have been published. |
|
Office of Public Works |
Yes |
The OPW uses eTenders to support its procurement activities in line with the relevant legislation and circulars. This includes the publication of Contract Award Notices (CAN) to the OJEU following the conclusion of above threshold procurement processes and other contract award information for below threshold processes. The OPW is currently updating eTenders in respect of concluded procurement processes to ensure that contract award information has been made available. |
384. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide a list of all studies, research and reports commissioned by his Department that were outsourced, in each of the past five years, in tabular form; the names of the companies to which each study, research and report was outsourced; the total cost for each; the number of reports finalised and presented to him that have yet to be released by his Department; the dates on which any such reports yet to be released were first provided to him; and if he will make a statement on the matter. [55167/25]
View answerI wish to advise the Deputy that a deferred reply will be issued to him in respect of this Parliamentary Question, in line with Standing Order 52(1)(b).
385. Deputy Mary Lou McDonald asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if the OPW has completed a ‘definitive project brief’ for 14-17 Moore Street, similar to the brief completed on the GPO. [55336/25]
View answer386. Deputy Mary Lou McDonald asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the timeline for the start and completion dates for all phases of works conducted thus far at 14-17 Moore Street since the purchase of each building by the State. [55337/25]
View answer387. Deputy Mary Lou McDonald asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the meaningful progress expected in 2026 at 14-17 Moore Street; the estimated timeframe for completing the application for Ministerial consent; and the length of time the process usually takes. [55338/25]
View answer388. Deputy Mary Lou McDonald asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the interim protective measures that have been put in place to mitigate against issues such as dry rot and timber decay at 14-17 Moore Street; and if it is intended to move some materials to a location off-site for treatment. [55339/25]
View answer389. Deputy Mary Lou McDonald asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if the new building with ancillary visitor facilities is planned for construction at 8/9 Moore Street or 8/9 Moore Lane; and to provide an update on this project. [55340/25]
View answerI propose to take Questions Nos. 385, 386, 387, 388 and 389 together.
As the Deputy will be aware, the Government decided to accept the recommendations of the Moore Street Advisory Group (MSAG) and instructed the Department of Housing, Local Government and Heritage (D/HLGH) and the Office of Public Works (OPW) to advance a project to conserve the National Monument at 14–17 Moore Street and to open it as a visitor site commemorating the events of Easter Week 1916.
In seeking to further develop the proposals approved by Government following the Moore St Advisory Group (MSAG) process, the D/HLGH and the OPW are considering options for the site to the rear of 14-17 Moore St. Currently, the focus is on the Ministerial Consent based on the Concept Design for the site at Moore Lane. The application for the Ministerial Consent for 14–17 has recently been lodged and is currently being considered.
Other than a specific two week period stipulated for consultation with the National Museum, there is no statutory period for a decision set out in the Act. For the purpose of programming however, OPW have assumed a decision period of eight weeks. At this stage it is not possible to provide definitive start and completion dates for the full programme of works prior to the approval of the Ministerial Consent applications. However, we expect meaningful on-site progress in 2026, subject to statutory and procurement processes.
Condition and protection of the historic fabric
Since 2018, the OPW has been responsible for the maintenance and care of the Moore Street buildings. Following the principle of conservation in situ, the focus has been on stabilising and protecting the existing historic fabric, with minimal intervention, until full restoration can take place. Earlier protective works, including re-roofing and weatherproofing, addressed moisture-related timber deterioration. The buildings have since undergone a sustained period of drying, and current moisture levels are stable, substantially reducing the risk of decay.
In 2024, OPW commissioned an expert survey of all historic timbers. Ongoing monitoring continues, and targeted mitigation measures are applied where needed. Further specialist assessments of at-risk timbers are underway, and depending on their condition, treatments may involve in-situ conservation or removal for off-site specialist treatment and reinstatement. The OPW directly oversees this programme to ensure the protection of the historic fabric until substantive works begin.
Project brief
In OPW in June 2022 the OPW finalised a Definitive Project Brief document setting out the requirements for the project at 14-17 Moore St. This comprised a narrative document and accompanying design drawings setting out the requirements.
The OPW, working closely with D/HLGH, continues to progress the Moore Street project in accordance with Government direction and statutory requirements. Interim protective measures remain in place to safeguard the historic fabric while statutory, design and procurement steps are completed. The project remains a Government priority and the OPW is preparing for the commencement of substantive conservation and adaptation works once Ministerial Consents and procurement processes are complete.
