Eoin Ó Broin
Question:326. Deputy Eoin Ó Broin asked the Minister for Finance the amount of VAT collected on the supply and artificial insemination of greyhounds, transactions which benefit from the reduced rate of tax. [57354/25]
View answerTax Data
Questions (326)
Written answers
I am advised by Revenue, that the VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law is required to comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member States may apply a lower rate of VAT.
The supply of insemination services for greyhounds is not included in Annex III so generally it would fall under the standard rate of VAT across the EU. However, the Directive allows for a Member State’s historic VAT treatment to be maintained under certain strict conditions. On this basis Ireland retains its long-standing application of its reduced rate, currently 13.5%, to the supply of insemination services for greyhounds and also the supply of live greyhounds.
I am further 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 an estimate of the VAT collected from the specific services referred to by the Deputy.
Tax Data
Questions (327)
Eoin Ó Broin
Question:327. Deputy Eoin Ó Broin asked the Minister for Finance if transactions to stay in accommodation (details supplied) are subject to VAT; if so, the obligations on hosts to collect that VAT; and if having planning permission or otherwise impacts any obligation. [57355/25]
View answerWritten answers
I am advised by Revenue that the VAT treatment of goods and services is subject to the requirements of the EU VAT Directive with which Irish VAT law is obliged to comply. VAT is only levied on goods and services provided in the course of an economic activity by a taxable person. Whether a person is carrying out an economic activity or a business depends on the facts and circumstances of a case; it is an objective test. Where a taxable person is carrying out an economic activity or business, they are obliged to register and account for VAT on their supplies if these exceed the relevant registration threshold. Subject to certain rules, a business that is registered for VAT is entitled to a deduction in respect of VAT incurred on its business costs.
In general, the EU Directive provides that all goods and services are liable to VAT at the standard rate unless they fall within categories listed in Annex III of the Directive, in respect of which Member States are permitted to apply a reduced rate, subject to certain conditions. In accordance with the Directive, Ireland applies its reduced rate of 13.5% to the supply of guest and holiday accommodation.
Having regard to these rules, a supplier that solely supplies guest accommodation services and has an annual turnover below the relevant VAT registration threshold of €42,500 is not required to register and account for VAT. Once this VAT registration threshold has been exceeded a supplier would be obliged to register and account for VAT on the supply of those services at the reduced rate of 13.5%.
A taxpayer’s obligations in relation to registering and accounting for VAT is not connected to planning permission.
Question No. 328 answered with Question No. 292.
An Garda Síochána
Questions (329)
Brian Stanley
Question:329. Deputy Brian Stanley asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the budget allocation and full contract cost for construction works and refurbishment of Portlaoise Garda Station; and if he will make a statement on the matter. [56513/25]
View answerWritten answers
Construction works at the Portlaoise Divisional Garda Headquarters are progressing on site.
The scope of the project comprises several elements; the refurbishment and multi-storey extension of an existing building, the construction of a substantial new building and all of the associated preparatory works and site completion works.
The budget allocation includes the cost of the construction works as contracted and all other development costs, as such it is not possible to publish this material until such time as the contract has been concluded.
Office of Public Works
Questions (330)
Peadar Tóibín
Question:330. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number of staff working in the OPW buildings in Trim for each of the past five years; the staff per square metre ratio at the OPW buildings in Trim for each of the past five years; if the OPW in Trim will provide accommodation for the Trim Women's Shed to operate; and if he will meet with the Trim Women's Shed. [56540/25]
View answerWritten answers
The Office of Public Works staff occupy a number of buildings in Trim including the Head Office at Jonathan Swift Street and the OPW Newtown Depot. The Newtown Depot consists of Engineering Workshops, National Monuments Stores, Welfare Facilities and Office accommodation. All available space in Newtown is fully utilised by the OPW.
The following table sets out the total Staff numbers located in the OPW Head Office building in Trim over the last 5 years. In addition to the OPW there are a number of other State bodies sharing the building including the OGP, NCSE and An Garda Síochána.
|
Year |
Total Staff in Building |
|
Per Sq/m ratio |
|
2025 |
445 |
14.1 |
Sq/m per staff member |
|
2024 |
442 |
14.2 |
Sq/m per staff member |
|
2023 |
400 |
15.7 |
Sq/m per staff member |
|
2022 |
341 |
18.4 |
Sq/m per staff member |
|
2021 |
363 |
17.3 |
Sq/m per staff member |
The buildings are fully occupied and the OPW does not have available surplus accommodation in Trim and is therefore not in a position to engage with any community groups.
Office of Public Works
Questions (331)
Peadar Tóibín
Question:331. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number of empty buildings that the Office of Public Works have in the County Meath, in tabular form. [56541/25]
View answerWritten answers
I refer to the Deputy's PQ and can confirm that there are no empty buildings owned by the Office of Public Works in Co. Meath.
Office of Public Works
Questions (332, 333)
Pat Buckley
Question:332. Deputy Pat Buckley asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the reason a project (details supplied) has not yet been approved to commence by the OPW; when will it be approved; and the reason for the delay in it being approved. [56581/25]
View answerPat Buckley
Question:333. Deputy Pat Buckley asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to instruct the OPW to pursue all avenues to provide flood mitigation in an area (details supplied); and if he will make a statement on the matter. [56582/25]
View answerWritten answers
I propose to take Questions Nos. 332 and 333 together.
The Catchment-based Flood Risk Assessment and Management (CFRAM) Programme, the largest study of flood risk ever undertaken by the State, was completed by the Office of Public Works (OPW) in 2018. The CFRAM programme studied 80% of Ireland's primary flood risk and identified measures to protect over 95% of that risk. The 29 Flood Risk Management Plans were a key output of CFRAM, identifying proposed flood relief measures nationwide. The Government is committed to funding these projects through the €1.3bn available under the National Development Plan.
It is not possible to progress all 150 new and additional flood relief schemes identified by the Flood Risk Management Plans simultaneously, due to the limited availability of the required professional and specialised engineering skills in the OPW, local authorities, and in the consultancy market. Since 2018, and working with local authorities, the OPW has trebled, to some 100, the number of flood relief schemes at design, planning or construction in Tranche 1.
To date, the OPW has completed nine flood relief schemes in County Cork. This includes the Bandon, Clonakilty, Douglas, Dunmanway, Fermoy North, Fermoy South, Mallow North, Mallow South & West, and Skibbereen flood relief schemes. These completed schemes protect 1,750 properties from flooding.
Currently, there are ten major flood relief schemes at development and design or construction stage in County Cork: Ballinhassig, Ballymakeera/Ballyvourney, Bantry, Blackpool, Carrigaline, Glashaboy, Cork City (Lower Lee), Macroom, Midleton, and Morrison’s Island. Once completed, these ten projects will provide protection to a further circa 3,800 properties. The OPW is funding nine engineering staff in Cork County Council to support its delivery of flood relief schemes.
Under the national programme, work has yet to commence on some 50 Tranche 2 flood relief schemes. Planning for the delivery of these schemes has commenced through the Tranche 2 Pilot. Ultimately, the Pilot will inform the delivery model to be applied for the future tranche of schemes and, in doing so, will be relevant to all schemes nationwide. There are a further nine proposed flood relief schemes in Tranche 2 throughout County Cork, including Castlemartyr.
As Mogeely is a short distance upstream of Castlemartyr, an existing Area of Potentially Significant Flood Risk (APSFR), the Castlemartyr APSFR has been extended to include the village of Mogeely and the village of Ladysbridge, to provide for an efficient assessment of the risk and potential mitigation options for the three communities together.
The Minor Flood Mitigation Works and Coastal Protection Scheme (Minor Works Scheme) was introduced by the Office of Public Works (OPW) in 2009. The purpose of the scheme is to provide funding to local authorities to undertake minor flood mitigation works or studies to address localised flooding or coastal erosion problems within their administrative areas. The scheme generally applies where a solution can be readily identified and achieved in a short time frame. Applications for funding from local authorities are assessed by the OPW having regard to the specific economic, technical, social and environmental criteria of the scheme, including a cost-benefit ratio.
I recently announced that an increase in funding supports are to be made available to local authorities under the Minor Works Scheme, including an increase in the upper Minor Works threshold from €750,000 to €2,000,000. Details of these revisions to the Scheme are to be made available to local authorities over the coming weeks.
To date, some €7m has been approved for over 50 projects in County Cork under the Minor Works scheme. Further details are available at www.floodinfo.ie/minor-works/.
In September 2024, the OPW approved funding of €81,800 under the aforementioned Scheme for flood mitigation works in Castlemartyr. Works included maintenance of the river channel and the removal of overhanging/fallen trees that were obstructing the flow. In August 2025, the OPW also approved funding of €116,235 under the Minor Works Scheme for a study to explore the possibility of flood mitigation solutions in the catchment upstream of Mogeely. Projects subject to approved funding are the responsibility of the relevant local authority to advance.
The OPW has ongoing engagement with Cork County Council in relation to flood risk at Mogeely, Castlemartyr, and other communities and the optimal means of implementing flood relief measures for these areas.
Question No. 333 answered with Question No. 332.
Public Sector Pay
Questions (334)
Claire Kerrane
Question:334. Deputy Claire Kerrane asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his attention has been drawn to local bargaining instalment within the Public Service Agreement 2024-2026, that stipulates a 1 percent pay increase from 1 September 2025; if he will confirm this increase has been implemented, and if it affects the pay of civil servants on the grades of executive officer and higher executive officer. [56642/25]
View answerWritten answers
The current public service pay agreement – Public Service Agreement 2024 to 2026 provides for general round increases totaling 9.25%, as well as a provision for a Local Bargaining mechanism equivalent to 1% of the basic pay cost.
Under the current Agreement to date, public servants have benefited from pay increases totaling 7.25%. There are two further general round increases due to be implemented in 2026, with an increase of 1% or €500 on 1 February 2026 and an increase of 1% on 1 June 2026. The Agreement expires at end-June 2026.
Separately, the Agreement contains a Local Bargaining provision which allows management and unions and staff representative associations to negotiate changes to pay and terms and conditions up to a maximum of 3% of pay costs for the relevant grade. The first instalment under this provision, equivalent to 1% of pay costs, has an effective date of 1 September 2025 and forms part of the current Agreement, with the balance will fall to be addressed in any successor pay agreement.
Negotiations are ongoing at a local level across the civil and public service. As engagement in the Local Bargaining process remains ongoing, it would be inappropriate to comment on specific details related to grades or progress at this time. In accordance with the terms of the local bargaining mechanism agreements reached under this mechanism will be published by the relevant sector.
Departmental Data
Questions (335, 336, 337, 338, 339, 340, 341, 342)
Albert Dolan
Question:335. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the way in which Ireland has implemented the requirements of Implementing Regulation (EU) 2023/138 on High-Value Datasets; the Department, unit, or official responsible for coordinating national compliance; and if the June 2024 availability deadline and the February 2025 reporting obligations under Articles 5 and 6 have been fully met. [56753/25]
View answerAlbert Dolan
Question:336. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the way in which progress on high-value datasets will be monitored and reported to the European Commission from 2025 onwards; to list the datasets included in Ireland’s initial submission; and the criteria being used to assess completeness, technical quality, and accessibility of the data published. [56754/25]
View answerAlbert Dolan
Question:337. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the technical and operational standards adopted nationally to ensure high-value datasets (HVD) are published in full compliance with Article 4 of Implementing Regulation (EU) 2023/138, including requirements for open licensing (CC0 or CC BY 4.0), machine-readable formats, API access, bulk download, and comprehensive metadata; and if all designated HVDs are now listed and accessible on data.gov.ie. [56755/25]
View answerAlbert Dolan
Question:338. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the coordination arrangements in place across Departments, local authorities and State agencies to ensure consistent implementation of the High-Value Datasets Regulation; and if technical or training supports have been provided through the Technical Services Framework for Open Data and Data Management. [56756/25]
View answerAlbert Dolan
Question:339. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will consider designating public procurement and contracting data as a high-value dataset-equivalent category for domestic purposes; and if he will introduce a circular or statutory instrument requiring that procurement data, including tenders, contract awards, supplier identifiers, contract values, and links to eTenders notices, be published in open, machine-readable formats (e.g. OCDS-compliant CSV or JSON) with stable identifiers and public APIs. [56757/25]
View answerAlbert Dolan
Question:340. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will consider using Ireland’s forthcoming 2026 EU Council Presidency to advance the inclusion of Public Procurement and Contracting Data within the European Commission’s list of high-value datasets; and to outline any preparatory work under way to position Ireland as a leading example of open, structured procurement transparency. [56758/25]
View answerAlbert Dolan
Question:341. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if the National Open Data Strategy 2023–2027 and forthcoming Public Service Digital Strategy explicitly incorporate high-value dataset obligations; and the way in which these frameworks will ensure alignment with the Open Data and Public Sector Information Directive (EU) 2019/1024, particularly in relation to the accessibility and reuse of financial and procurement information. [56759/25]
View answerAlbert Dolan
Question:342. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to set out Ireland’s recent achievements in open data and high-value datasets, including highlights from the latest EU Open Data Maturity assessment, notable flagship datasets/APIs released on data.gov.ie, examples of measurable reuse and public value (e.g. research, SME innovation or service improvement), progress on implementing Regulation (EU) 2023/138, and key milestones planned for 2025–2027, including any initiatives Ireland intends to champion at EU level; and if he will make a statement on the matter. [56760/25]
View answerWritten answers
I propose to take Questions Nos. 335, 336, 337, 338, 339, 340, 341 and 342 together.
Ireland continues to demonstrate leadership in Open Data, as reflected in the latest EU Open Data Maturity Assessment where Ireland was placed in the top 5 performers in 2024, out of 34 countries. Ireland is in the EU’s ‘trendsetter’ category for open data policy, portal functionality, data quality, and impact. This category designation was made on the basis that Ireland has an advanced open data policy in place, with substantial coordination of open data activities at all levels of government. The national portal provides a wide range of features and caters to the needs of advanced users and publishers.
The Open Data Strategy 2023 – 2027 lays out the national vision and direction for Public Service Bodies (PSBs) – for publishers and users, and the further development of the national open data portal. The implementation of the strategy supports the achievement of Ireland’s obligations under the Open Data and Public Sector Information Directive, including the publication and reuse of specific High-Value Datasets. The Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation provides central supports for PSBs to enable them to achieve their objectives and obligations with regard to Open Data, including:
• Data.gov.ie, the national Open Data Portal.
• Open Data Technical Guidelines and access to the Open Data Technical Services procurement framework.
• Training supports through the Provision of National Training Services for the Irish Government Open Data Initiative procurement framework.
• A community of practice and regular communications, including networks of Open Data Liaison Officers and the Open Data Advisory Group which provide a cross-sectoral forum for guidance, collaboration, and monitoring of open data objectives.
Examples of recent achievements in Open Data include:
• The publication of 21,344 datasets by 140 public service bodies on data.gov.ie.
• Recent improvements to the data.gov.ie portal including the development of dashboard functionality in the Open Data Portal for visualising public sector data.
• SMEs and researchers leveraging datasets for AI model training, urban mobility analysis, and public service optimisation.
• Local authorities using open data to improve planning transparency and citizen engagement.
• Further information is available on the portal data.gov.ie.
The Open Data Directive requires PSBs to make non-personal data openly available for reuse, in machine-readable formats, free of charge, and accessible via APIs where possible. The EU High Value Dataset Implementing Regulation defines specific high value datasets (HVDs) and sets mandatory rules on how member states, including Ireland must publish and make them reuseable. It defines six thematic categories of public sector data that are deemed to have the highest potential reuse: Geospatial, Earth Observation and Environment, Meteorological, Statistics, Companies and Company Ownership, and Mobility.
• Irish Public Services Bodies are now working towards compliance with the Directive and Implementing Act.
• Early successes include the Companies Registration Office (CRO), which launched an innovative Open Data Portal, sharing national company registration data and company financial statements in compliance with the Open Data Directive and exemplifying best practice in open licensing, machine-readable formats, and API access to support bulk downloads and metadata alignment.
• The Department of Culture Communications and Sport is bringing Eircodes into alignment with Open Data requirements which will deliver benefits across the public sector and SME’s, and enable the public to make better-informed decisions and to contribute to policy making
• The CSO publishes statistical HVDs in machine-readable formats with open licenses.
Ireland is meeting its reporting requirements to the EU under the Directive and Implementing Act by ensuring that, while not yet complete, designated HVDs in thematic areas are made available on data.gov.ie in machine-readable formats with open licensing and API access, as far as possible, and by submitting structured updates to the European Commission as requested.
With regard to procurement and contracting data, I recognise the significant public value of this data in promoting transparency, accountability, and innovation across the public sector. My Department has made available on the Open Data Portal, a comprehensive dataset of public procurement information from eTenders.gov.ie. It covers a wide range of sectors and contracting authorities, offering insights into government tendering, transparency, and market opportunities. The Office of Government Procurement has responsibility to update this dataset quarterly and to make sure it adheres to open data standards.
Ireland’s Open Data efforts are aligned with and supportive of a range of policy areas. The Open Data agenda directly support the implementation of Better Public Services, which provides the direction for strategic reform in the Public Service with a vision for inclusive, high quality and integrated Public Service provision that meets the needs and improves the lives of the people of Ireland. Open Data enables data-driven innovation, transparency, and more responsive, efficient public service delivery. It also aligns with the objectives of Harnessing Digital: the digital Ireland framework by underpinning digital public services, data governance, and digital economy growth, and AI – Here for Good: Ireland’s National AI Strategy. Regarding the forthcoming Digital Public Services Plan, open data is well aligned although not explicitly the focus of this strategy, the next Public Service Data Strategy is expected to include a focus on Open Data.
Ireland’s strong performance in the EU Open Data Maturity Assessment positions us well, and supports ongoing international engagement, including with the European Commission, other EU Members States and with the OECD.
Question No. 336 answered with Question No. 335.
Question No. 337 answered with Question No. 335.
Question No. 338 answered with Question No. 335.
Question No. 339 answered with Question No. 335.
Question No. 340 answered with Question No. 335.
Question No. 341 answered with Question No. 335.
Question No. 342 answered with Question No. 335.
Emigrant Support Services
Questions (343)
Cormac Devlin
Question:343. Deputy Cormac Devlin asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation for an update on the work being done by his Department, and agencies under its remit, to facilitate, in line with the commitment under the Programme for Government, the easier return to Ireland for emigrants; and if he will make a statement on the matter. [56793/25]
View answerWritten answers
I wish to advise the Deputy that the Gov.ie website was developed by the Office of the Government Chief Information Officer, which is a Division of my Department, to provide a trusted source of information for users. The site collates information from different Government Departments and organisations to provide the user with clear targeted information on available supports, for example, supports for returning emigrants and information on how to register with MyGovID to avail of public services.
With regard to the bodies under the aegis of my Department, Publicjobs engages with any events supporting this initiative and are planning to participate at 'Fáilte Back – Your Career in Ireland' Online Job Day which is designed to connect Irish citizens living abroad with employment opportunities in Ireland, and to support their potential return home. Publicjobs promote the careers on offer in the Public Service and how to register an interest in Publicjobs through a range of media, many of which are accessible to Irish emigrants. Candidates can participate in all stages of the selection process online which makes it easier for those based outside of Ireland to apply for public service roles and if successful will receive a job offer which can make it easier to return home. Publicjobs also use executive search to engage with and invite the Irish diaspora to apply for competitions at a senior level for both executive and non-executive roles and market some roles internationally.
An Garda Síochána
Questions (344)
Darren O'Rourke
Question:344. Deputy Darren O'Rourke asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation further to Parliamentary Question No. 311 of 5 November 2024 and No. 427 of 10 June 2025, the progress made on the provision of a planned new Garda station in Laytown, County Meath; if he will provide a detailed update the development of a business case; the timeline for the completion of the project; and if he will make a statement on the matter. [56868/25]
View answerWritten answers
The provision of a new Garda station for east Meath has been identified as a priority by An Garda Síochána and the Office of Public Works.
An Garda Síochána have drafted a Preliminary Business Case, consistent with the requirements of the Infrastructure Guidelines. The Business Case will be subject to approval by the Department of Justice, Home Affairs and Migration.
Following the approval of the Business Case by the Department of Justice, Home Affairs and Migration, and subsequent direction by An Garda Síochána, the Office of Public Works will work to advance the next steps, i.e. site selection/ acquisition and related design and technical matters.
At this early stage, it is not possible to provide a timeline for the completion of the project.