Written Answers Nos. 163-182
163. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the type of training provided to staff within his Department in the use of, or understanding of artificial intelligence; if a programme is planned for all staff on their obligations under the EU Artificial Intelligence (AI) Act; and if he will make a statement on the matter. [67462/25]
View answerI can confirm for the Deputy that officials in my department, in conjunction with staff from the Office of the Government Chief Information Officer (OGCIO), under the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, delivered AI awareness sessions for staff. My officials are also exploring how future awareness sessions will be constructed and delivered.
Furthermore, all staff have been advised of OneLearning’s “AI in the Public Service” and “Navigating the Guidelines for the Responsible Use of Artificial Intelligence in the Public Service” eLearning courses. As set out in the “Interim Strategy on the Adoption and Use of AI within the Department”, training options will be considered where a specific training need is identified.
164. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance his Department’s plans to monitor the planned reduction in the VAT rate on hospitality; his expectations and what will he be measuring; and if he will make a statement on the matter. [67478/25]
View answerAs provided for in Budget 2026, the reduction in the VAT rate from 13.5 per cent to 9 per cent for the food and catering sectors, as well as the hairdressing sector, will commence on 1 July 2026 and will remain in effect unless amended by subsequent legislation. The decision reflects the Government’s commitment to supporting employment in sectors that are highly labour-intensive and form a key part of the domestic economy. The measure is expected to support over 150,000 jobs across the country.
My Department monitors tax measures on an ongoing basis and more generally monitors price, labour and other economic developments across the whole of the economy on an ongoing basis. This includes, as part of the annual budgetary process, setting out relevant information and analysis in Tax Strategy Group papers. This provides a basis for periodically reviewing tax policy measures, including specific VAT measures such as the 9 per cent for the food and catering and hairdressing sectors.
165. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the cost in budget 2026 had personal income tax band increases been linked to consumer price inflation. [67479/25]
View answerThe Deputy may wish to note that a Post-Budget 2026 Ready Reckoner is available on the Revenue Statistics webpage at:
www.revenue.ie/en/corporate/documents/statistics/ready-reckoner.pdf
The Ready Reckoner shows a wide range of detailed information, including the estimated cost or yield to the Exchequer of widening the standard tax rate bands. These figures are based on 2026 estimates from the Revenue tax forecasting model using latest actual data for the year 2023, adjusted as necessary for income, self-employment, and employment trends in the interim.
At the time of Budget 2026, the Department of Finance forecasted Harmonised Index of Consumer Prices (HICP) to increase by 1.9 per cent in 2026. This would result in a €835 increase in the single standard rate band from €44,000 to €44,835 per annum.
I would note that wage growth is generally most relevant to indexation of the personal income tax system and at the time of Budget 2026, the Department of Finance forecasted wage growth (wages per head) of 3.9 per cent in 2026. This would result in a €1,715 increase in the single standard rate band from €44,000 to €45,715 per annum.
Based on Revenue’s latest Ready Reckoner (Post Budget 2026), the estimated cost to the Exchequer of indexing the standard rate tax bands in line with HICP and wage growth is set out in the table below.
|
Indexation of the Standard Rate Income Tax Bands |
First Year (€m) |
Full Year (€m) |
|
1.9 per cent |
€200 |
€225 |
|
3.9 per cent |
€395 |
€450 |
166. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the total sums paid into the Exchequer as a result of the carbon tax each year since its introduction, including 2025; and a similar breakdown on the way in which this income was spent on retrofitting and climate resilience measures. [67480/25]
View answerI am advised by Revenue that the amounts collected in Carbon Tax in each year since its introduction are shown in the following table.
|
Year |
Receipts €m |
|
2025* |
961.0 |
|
2024 |
1,067.5 |
|
2023 |
934.7 |
|
2022 |
790.6 |
|
2021 |
652.3 |
|
2020 |
493.6 |
|
2019 |
430.5 |
|
2018 |
431.1 |
|
2017 |
419.6 |
|
2016 |
430.2 |
|
2015 |
419.0 |
|
2014 |
385.4 |
|
2013 |
388.4 |
|
2012 |
354.0 |
|
2011 |
298.2 |
|
2010 |
231.1 |
*Provisional, to 31 October
In line with the Government’s commitment to allocate funding over this decade to support climate action measures and to ensure the most vulnerable are protected from unintended impacts of the Carbon Tax increase, between Budget 2020 and Budget 2026, over €4.2 billion in additional Carbon Tax revenues has been allocated to programmes to support a range of social welfare, decarbonisation and agri-environmental measures.
I am advised by the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation that this total includes over €2.02 billion allocated to the Department of Climate, Energy and Environment to support SEAI residential and community energy efficiency upgrade schemes, including the Warmer Homes Scheme, the National Home Energy Upgrade Scheme, the Better Energy Homes Scheme, the Community Energy Grant scheme and the Solar PV Scheme.
It also includes €539 million funded from increases in the Carbon Tax to part-fund the Agri-Climate Rural Environment Scheme (ACRES) and to continue prior commitments on green agriculture pilot projects. This will support farmers as they undertake a range of actions which will result in improved outcomes on biodiversity, climate, air and water quality.
From Budget 2020 to date, €140 million of Carbon Tax revenue has also been allocated to the Department of Transport to support sustainable transport measures such as greenways and electric vehicles. In addition, €35 million has been allocated to the Department of Housing, Local Government, and Heritage to fund peatlands rehabilitation, which delivers a range of climate and ecosystem benefits, as well as €42 million allocated to the Just Transition Fund to support the areas most affected by the transition to climate neutrality, ensuring that no one is left behind.
A breakdown of the annual allocations of Carbon Tax Funds to retrofitting and climate measures is provided in the table below.
|
Programme |
Department |
2020 €m |
2021 €m |
2022 €m |
2023 €m |
2024 €m |
2025 €m |
2026 €m |
|
Retrofitting & Community Energy Efficiency |
DCEE |
13 |
113 |
202 |
291 |
380 |
469 |
558 |
|
ODA - Green Climate Fund |
DCEE |
2 |
2 |
2 |
2 |
2 |
2 |
2 |
|
Just Transition Fund |
DCEE |
6 |
6 |
6 |
6 |
6 |
6 |
6 |
|
Agri-Climate Rural Environment Scheme (ACRES) and green agriculture pilots |
DAFM |
3 |
23 |
3 |
81 |
113 |
143 |
173 |
|
Sustainable Transport Measures |
D/Transport |
20 |
20 |
20 |
20 |
20 |
20 |
20 |
|
Peatlands Rehabilitation |
DHLGH |
5 |
5 |
5 |
5 |
5 |
5 |
5 |
|
Once-off Pilot Housing Regeneration Programme |
DHLGH |
20 |
- |
- |
- |
- |
- |
- |
The Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation issues 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. The most recent version is available at the link below with all previous versions available on the www.budget.gov.ie website under Budget Publications for each respective year.
www.gov.ie/en/department-of-public-expenditure-infrastructure-public-service-reform-and-digitalisation/publications/budget-2026-the-use-of-carbon-tax-funds/
167. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance if there are plans for incentives or grants to expand the cycle to work/bike to work scheme to make it more accessible to employers; and if he will make a statement on the matter. [67536/25]
View answerSection 118(5G) of the Taxes Consolidation Act 1997 provides for the Cycle to Work Scheme. This scheme offers an exemption from benefit-in-kind where an employer purchases a bicycle and/or associated safety equipment for one of their employees (or directors) to use, in whole or in part, to travel to work.
The Deputy may be aware that the Programme for Government 2025, "Securing Ireland's Future", contains a commitment to, within the lifetime of this Government, conduct a review of the Bike-to-Work scheme to boost take-up among all workers. The Terms of Reference of the review of the scheme will be considered in due course. In the course of this review, options to extend or restrict the current scheme or to complement or replace it with a direct expenditure measure may follow from the recommendations.
168. Deputy Cathy Bennett asked the Tánaiste and Minister for Finance the applicable VAT rate for tools related to the construction sector for those moving to the state; if he has considered revising such in order to encourage and facilitate the return of members of the diaspora; and if he will make a statement on the matter. [67553/25]
View answer175. Deputy Johnny Guirke asked the Tánaiste and Minister for Finance if he will consider scrapping the VAT and customs duties imposed on tools belonging to skilled trades people who are returning to Ireland from non-EU countries; and if he will make a statement on the matter. [67977/25]
View answerI propose to take Questions Nos. 168 and 175 together.
If tools are being brought into Ireland from another EU Member State, then no tax is payable on the tools.
If the tools are being imported into the State from a non-EU country, then Customs Duty and VAT may be chargeable on the tools. However, there are two reliefs in EU law that may allow the import of personal tools into the EU/Ireland without Customs Duty or VAT being charged on them.
There is a relief from Customs Duty and VAT associated with ‘Transfer of Business’ relief which, in certain circumstances, can apply to tools of the trade. To qualify for this relief, a tradesperson must have ceased activity outside the EU and moved to Ireland to carry on a similar activity here. A new sole trader activity must be set up in Ireland. Proofs of registration both outside the EU and on return to Ireland will be required to avail of the relief. If ‘Transfer of Business’ relief is applicable, the individual must complete a ‘Transfer of Business Activities’(C-and-E-1078.pdf) form and present it to Revenue.
There is also another relief called Returned Goods Relief (RGR) which provides relief from Customs Duty and VAT when goods are re-imported within a 3-year period into an EU Member State from a non-EU country. This relief is applicable where the tools being returned to Ireland have been exported from Ireland in the first place by the tradesperson.
Please see attached link for further information on RGR - www.revenue.ie/en/customs/businesses/relief-duty-vat/reimported-into-eu/index.aspx.
Any further queries can be sent to customsreliefs@revenue.ie.
169. Deputy Paul Donnelly asked the Tánaiste and Minister for Finance if he will seek EU funding to cover the costs of purchasing two additional mobile x-ray scanner trucks for the Revenue Commissioners. [67638/25]
View answerRevenue’s operational requirements are kept under continuous review, having regard to ongoing risk evaluation and evolving operational needs. I am advised that Revenue do not see a need for additional mobile x-ray scanners at this time.
I am advised that in 2025 to-date, Revenue have procured in total five baggage X-ray systems to be deployed at Dublin Airport, Shannon Airport, Kerry Airport and Cork Airport. These scanners were funded under the EU Customs Control Equipment Instrument (CCEI) and represent a combination of additional capacity and upgrade of older systems. Revenue also procured another hand-held X-ray system bringing its current capacity of hand-held scanners to eight.
In addition to this, as part of the redevelopment of Rosslare Europort, a new high energy X-ray gantry system was deployed in October 2025. This is the first high energy X-ray gantry system to be deployed in the State and will be used to scan containerised freight and vehicles as required.
Revenue have also sought and received funding to procure a specialised backscatter van in 2026. This is in addition to the current backscatter van based in Dublin Port. A backscatter van is a low power X-ray scanner mounted in a standard van that is used to scan vehicles, trailers and other light vehicles.
This Government has been consistent in its strong support for ensuring that Revenue has the necessary resources to fulfil its mandate in respect of functions that are critical for its effective functioning as a tax and customs administration and I remain open to considering any proposals from Revenue for additional resources that will support its work.
170. Deputy Máire Devine asked the Tánaiste and Minister for Finance whether he will accept recommendations made by Dublin City Council to extend the existing boundary for the Living City initiative, as constituents residing at a location one street outside the current boundary (details supplied) have attempted to apply and been rejected; and if he will make a statement on the matter. [67707/25]
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.
The SRAs were designated following consultation with the relevant city councils and an independent review by a third party advisor. Specific criteria were set down in respect of the areas which should be included within the remit of the LCI which were required to be taken into account by the relevant city councils when putting forward the proposed SRAs for each city. The SRAs were designed to achieve the very specific objectives of the scheme and no more.
In the Budget 2026 address, it was announced that a number of enhancements to the LCI to strengthen the scheme would be included in Finance Bill 2025. The Bill was published on 16 October last and is currently progressing through the Houses of the Oireachtas. It was also announced that the LCI would be extended to the five regional centres identified in the National Planning Framework of Athlone, Drogheda, Dundalk, Letterkenny and Sligo. Work will commence shortly on the designation of SRAs in the five additional towns.
171. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if he will confirm whether Budget 2025, as presented, complies with the national and EU fiscal rules, including the expenditure benchmark and structural balance requirements; if he will provide his Department's own assessment of compliance; and if he will make a statement on the matter. [67753/25]
View answerThe European Commission presented their opinions on Member States’ budgetary plans as part of the 2026 European Semester Autumn Package published on November 25th. The opinions provide the Commission’s evaluation of how Member States’ budgets align with the EU fiscal framework.
Overall, the Commission assessed that Ireland’s budgetary plan complies with the obligations of the Stability and Growth Pact (the EU fiscal framework) as the budgetary position for 2026 is projected to be in surplus, thus contributing to a reduction in the public debt ratio.
Since the revision of the EU fiscal rules in 2024, net expenditure growth has become the main operational indicator of compliance with the European fiscal framework, replacing the medium-term objective (i.e. structural balance requirements). Net Expenditure paths are set out in each Member States Medium-term Fiscal and Structural Plan (MTP).
Ireland’s first MTP was published in October 2024. Given the political cycle, October's Plan was prepared on the basis of pre-existing policies, with technical assumptions for expenditure growth over 2026-2030 in line with those contained in Budget 2025.
In line with EU regulations that allow for new MTPs to be submitted to European authorities following a change of government, the Government has confirmed its intention to publish a new MTP. In this context, I am working with the Taoiseach and Minister Chambers to finalise our Medium-Term Fiscal and Structural Plan, which I intend to publish shortly.
The plan, which will set out the fiscal strategy to 2030, will support progress on implementing the key social and economic priorities of Government - as set out in the Programme for Government - while delivering on our commitment to sustainable public finances.
172. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the long-term fiscal risks identified by his Department in relation to rising recurrent spending, falling windfall corporation tax receipts, and age-related expenditure, in the context of IFAC's warning that the State is 'budgeting like there is no tomorrow'; and if he will publish any departmental risk-management plans. [67754/25]
View answerI have noted IFAC’s concerns on the risks to the Irish public finances. My Department has published several analytical pieces over recent years that identify risks and vulnerabilities which might jeopardise the sustainability of the public finances.
Recently my Department published Future Forty: A Fiscal and Economic Outlook to 2065. This analysis explores in detail the key drivers of Ireland’s economy and public finances over the next forty years. The report finds that population ageing and slowing economic growth will have considerable impacts on our public finances in the decades ahead. The cost of health and long-term care services will rise, as will the cost of pensions, while there is a risk that Ireland will be unable to rely on exceptionally high levels corporation tax receipts in the medium-to-long term.
Steps can be taken to mitigate upward pressures on our debt levels, by controlling public finances, supporting improved productivity levels and driving efficiencies. There are existing policy measures which are enhancing future fiscal sustainability including: the updated National Development Plan which commits €275 billion to public capital investment in the period up to 2035. Furthermore, the establishment of the Future Ireland Fund and Infrastructure, Climate and Nature Fund, has provided the State with two funds for saving current budgetary surpluses to help address future expenditure pressures. Finally, the roll-out of the pension auto-enrolment, will serve as a critical aspect of managing future costs to the State by assisting the public in preparing for retirement.
However, this will only partly address challenges and as Future Forty emphasises, we must use the next ten years as a window of opportunity to improve efficiencies, increase our resilience and enact structural reforms to ensure long-term fiscal sustainability.
Therefore, dealing with these challenges requires appropriate medium-term planning to safeguard the public finances while still acknowledging the need to address infrastructural deficits. In this context, I am working with the Taoiseach and Minister Chambers to finalise our Medium-Term Fiscal Plan, which we hope to publish shortly. This plan, setting out the fiscal strategy to 2030, will support progress on implementing the key social and economic priorities of Government - as set out in the Programme for Government - while delivering on our commitment to sustainable public finances.
173. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the proportion of recent windfall corporation tax receipts that has been allocated to permanent spending commitments since 2020; if he will provide a breakdown by year; and if he will clarify the Department's policy on safeguarding against the use of temporary revenues for long-term spending. [67755/25]
View answerAs the Deputy will be aware, public expenditure is a matter for my colleague, the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation.
In relation to windfall corporation tax, this refers to my Department’s estimate for the amount of Exchequer corporation tax receipts that are not linked to the domestic economy. Exchequer tax revenues, including corporation tax receipts, are transferred into the Central Fund.
Central Fund revenues are not hypothecated: it is therefore not possible to describe any particular form of expenditure as being funded by any particular tax heading.
More broadly, this Government has made clear that volatile windfall corporation tax must not be used to fund permanent spending commitments. Action has been taken to address this through the establishment of the Future Ireland Fund and the Infrastructure, Climate and Nature Fund, which have enabled us to set aside a portion of the windfall to prepare for future fiscal challenges.
174. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the amount returned to the exchequer by company and amount, by way of dividend by commercial semi-state companies in 2024 and to date in 2025. [67764/25]
View answerAs the Deputy will be aware, Exchequer data is published annually as part of the Finance Accounts, as well as on a monthly basis in the Fiscal Monitors.
The 2024 Finance Accounts were published in September and are available online at the following link:
https://assets.gov.ie/static/documents/94980eba/Finance_Accounts_2024.pdf .
For 2024, outturn data in respect of share dividends paid directly into the Exchequer is available on page 16 of the 2024 Finance Accounts.
In terms of the share dividends paid directly into the Exchequer to date in 2025, this is published every month by my Department as part of the Fiscal Monitor.
The latest of these publications (October 2025) is available online from the following link:
www.gov.ie/en/department-of-finance/collections/latest-fiscal-monitors/
For the Deputy's convenience, the data requested is set out in the tables below:
Share Dividends paid directly into the Exchequer in 2024 (and to date in 2025)
|
Company |
2024 – as per the Finance A/C’s (€m) |
|
ESB |
213.5 |
|
Bord na Mona |
13.3 |
|
Ervia |
44.0 |
|
Coillte |
4.4 |
|
Eirgrid |
4.0 |
|
Dublin Port Company |
6.0 |
|
Air Nav |
4.5 |
|
Irish Aviation Authority |
- |
|
Port of Cork |
0.6 |
|
Shannon Foynes Port |
- |
|
Company |
2025 to date – as per the Fiscal Monitor (€m) |
|
Other Dividends |
0.611 |
|
ESB |
- |
|
Bord na Mona |
23.176 |
|
Dublin Port Company |
6.0 |
|
Coillte |
1.5 |
|
Eirgrid |
54.0 |
|
Ervia |
- |
|
Gas Networks Ireland |
62.075 |
|
Shannon Foynes |
0.435 |
|
Port of Waterford |
0.146 |
Outturn data to end-November this year will be published as part of the November Fiscal Monitor on Wednesday, 3rd December.
176. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 368 of 18 November 2025, to provide a further breakdown of the number of properties and multiproperty owners owning over 100 properties, by 100 to 199, 200 to 299, 300 to 399, 400 to 499, 500 to 599, 600 to 699, 700 to 799, 800 to 899, 900 to 999, and 1000 or more, excluding AHBs and local authorities, in tabular form; and if he will make a statement on the matter. [67984/25]
View answerI am advised by Revenue that the number of properties and multiple property owners owning 100-199, 200-299 and 300+ properties is provided in the tables below. Because of the low numbers involved, a further breakdown of 300+ properties for some years cannot be provided. This is in line with Revenue’s statistical disclosure protocol control. Further information on the protocol is available at www.revenue.ie/en/corporate/information-about-revenue/statistics/about/index.aspx
|
2025 |
Ownership Count: 000’s |
Number of Property Owners |
|
100-199 |
13 |
90 |
|
200-299 |
7 |
31 |
|
300-399 |
4 |
14 |
|
400-999 |
15 |
23 |
|
1000+ |
17 |
23 |
|
|
56 |
181
|
|
2024 |
Ownership Count: 000’s |
Number of Property Owners |
|
100-199 |
11 |
82 |
|
200-299 |
8 |
34 |
|
300-399 |
4 |
12 |
|
400-999 |
13 |
20 |
|
1000+ |
14 |
21 |
|
|
50 |
169
|
|
2023 |
Ownership Count: 000’s |
Number of Property Owners |
|
100-199 |
11 |
77 |
|
200-299 |
6 |
26 |
|
300-399 |
5 |
15 |
|
400+ |
31 |
41 |
|
|
53 |
159
|
|
2022 |
Ownership Count: 000’s |
Number of Property Owners |
|
100-199 |
10 |
70 |
|
200-299 |
6 |
27 |
|
300-399 |
3 |
10 |
|
400+ |
24 |
31 |
|
|
43 |
138 |
|
2021 |
Ownership Count: 000’s |
Number of Property Owners |
|
100-199 |
6 |
50 |
|
200-299 |
3 |
17 |
|
300+ |
14 |
45 |
|
|
23 |
112
|
|
2020 |
Ownership Count: 000’s |
Number of Property Owners |
|
100-199 |
7 |
53 |
|
200-299 |
2 |
12 |
|
300+ |
14 |
55 |
|
|
23 |
120 |
|
2019 |
Ownership Count: 000’s |
Number of Property Owners |
|
100-199 |
7 |
53 |
|
200-299 |
2 |
10 |
|
300+ |
12 |
49 |
|
|
21 |
112 |
|
2018 |
Ownership Count: 000’s |
Number of Property Owners |
|
100-199 |
7 |
57 |
|
200-299 |
2 |
10 |
|
300+ |
12 |
42 |
|
|
21 |
109 |
|
2017 |
Ownership Count: 000’s |
Number of Property Owners |
|
100-199 |
7 |
55 |
|
200-299 |
2 |
13 |
|
300+ |
11 |
40 |
|
|
20 |
108 |
|
2016 |
Ownership Count: 000’s |
Number of Property Owners |
|
100-199 |
7 |
57 |
|
200-299 |
2 |
10 |
|
300+ |
13 |
43 |
|
|
22 |
110 |
|
2025 |
Number of property owners |
Number of properties |
|
101-200 |
96 |
13,795 |
|
201-300 |
33 |
7,918 |
|
301-400 |
15 |
5,164 |
|
401-600 |
15 |
7,369 |
|
601-1000 |
14 |
10,819 |
|
1000+ |
12 |
19,785 |
|
Total |
185 |
64,850 |
|
2024 |
Number of property owners |
Number of properties |
|
100-199 |
85 |
12,274 |
|
200-299 |
36 |
8,625 |
|
300+ |
48 |
36,340 |
|
Total |
169 |
57,239 |
|
2023 |
Number of property owners |
Number of properties |
|
100-199 |
82 |
11,630 |
|
200-299 |
28 |
6,834 |
|
300+ |
43 |
30,526 |
|
Total |
153 |
48,990 |
|
2022 |
Number of property owners |
Number of properties |
|
100-199 |
75 |
10,412 |
|
200-299 |
29 |
6,962 |
|
300+ |
34 |
23,916 |
|
Total |
138 |
41,290 |
|
2021 |
Number of property owners |
Number of properties |
|
100-199 |
70 |
9,737 |
|
200-299 |
24 |
5,964 |
|
300+ |
28 |
19,294 |
|
Total |
122 |
34,995 |
|
2020 |
Number of property owners |
Number of properties |
|
100-199 |
66 |
9,158 |
|
200-299 |
19 |
4,601 |
|
300+ |
27 |
19,102 |
|
Total |
112 |
32,861 |
|
2019 |
Number of property owners |
Number of properties |
|
100-199 |
66 |
9,136 |
|
200-299 |
13 |
3,301 |
|
300+ |
23 |
17,416 |
|
Total |
102 |
29,853 |
|
2018 |
Number of property owners |
Number of properties |
|
100-199 |
68 |
9,365 |
|
200-299 |
14 |
3,644 |
|
300+ |
21 |
15,087 |
|
Total |
103 |
28,096 |
|
2017 |
Number of property owners |
Number of properties |
|
100-199 |
61 |
8,324 |
|
200-299 |
15 |
3,646 |
|
300+ |
20 |
13,964 |
|
Total |
96 |
25,934 |
|
2016 |
Number of property owners |
Number of properties |
|
100-199 |
61 |
8,509 |
|
200-299 |
12 |
2,902 |
|
300+ |
22 |
11,659 |
|
Total |
95 |
23,070 |
177. Deputy Ged Nash asked the Tánaiste and Minister for Finance if Ireland supports each of the elements of the ‘Compromiso de Seville’, the outcome document from this summer’s financing for development conference; how the Government is working to implement the commitments made, in particular, the commitment to (details supplied); and if he will make a statement on the matter. [68021/25]
View answerIreland remains consistent in our support of multilateralism and enabling an inclusive international system that delivers concretely for the poorest, the marginalised and most vulnerable to ensure that no-one gets left behind.
The Government endorsed the ‘Compromiso de Seville’ at the Fourth International Conference on Financing and Development (FfD4) which was attended by the Minister of State for International Development and Diaspora, Neal Richmond TD last July.
My Department supported the FfD4 ambition to renew the global financing framework for sustainable development and to build on the outcomes of previous International Conferences on Financing for Development. Public resources, policies and plans are at the heart of our efforts for a sustainable development investment drive.
The outcome document addresses a range of action areas, including Official Development Assistance, the role of domestic public resources and Beneficial Ownership transparency.
In relation to the Official Development Assistance (ODA), while we must acknowledge that it will never be enough to deliver the Sustainable Development Goals (SDGs), it remains a critical financing mechanism for the poorest and most vulnerable communities whom we partner with. Ireland remains committed to working towards the target to provide 0.7% of Gross National Income in ODA and has consistently increased allocations over recent years.
The Department of Finance also strongly supports the role of domestic public resources in financing sustainable development. Domestic resources are essential to close financing gaps and to fund the achievement of the Sustainable Development Goals. Ireland launched its whole of government approach to strengthening Domestic Resource Mobilisation for sustainable development in 2019, establishing a tripartite group of the Department for Finance, the Department of Foreign Affairs and Trade and the Office of the Revenue Commissioners. This Group constructively engages bilaterally and multilaterally with developing countries and provides substantial technical expertise on capacity building on tax administration and policy internationally.
On the specific commitment on Beneficial Ownership transparency, Ireland as an EU member has agreed to the Anti-Money Laundering (AML) Package which includes the 6th Anti-money laundering Directive (6AMLD), the EU Anti-money Laundering Regulation (AMLR), and the establishment of the EU Authority for Anti-Money Laundering (AMLA). Consequently, Ireland is obliged to transpose the Beneficial Ownership elements of the 6AMLD and the AMLR which, inter alia, involves moving towards greater harmonisation and transparency of our national Beneficial Ownership regime in conjunction with our European counterparts. Notably, the 6AMLD and the AMLR build on the previous EU AML Directives and provide for information sharing of Beneficial Ownership information amongst EU Member States and the newly established AMLA through EU Beneficial Ownership and bank account interconnection systems: BORIS and BARIS. These will allow Financial Intelligence Units (FIUs) and Competent Authorities, efficient and timely access to information on the identity of holders of bank accounts and payment accounts, securities accounts, crypto-asset accounts and safe-deposit boxes, their proxy holders, and their beneficial owners.
My Department with the Department of Justice, Home Affairs and Migration are currently working on the transposition of the 6AMLD and AMLR for which there are staggered transposition deadlines. The key upcoming dates include 10 July 2026 for certain aspects of 6AMLD and 10 July 2027 for the majority of 6AMLD and the AMLR. Furthermore, Ireland in conjunction with our EU partners will consider the feasibility of a global Beneficial Ownership register. Money laundering and terrorist financing is a global challenge that necessitates a global response to effectively combat bad actors and protect wider society from criminal activity.
178. Deputy Ged Nash asked the Tánaiste and Minister for Finance whether Ireland supports the establishment of a UN convention on taxation; in particular, how Ireland is supporting the issue of taxing high net worth individuals, and the establishment of a global asset registry; and if he will make a statement on the matter. [68022/25]
View answerIreland continues to take action to ensure the Irish tax code is in line with new and emerging international tax standards as agreed globally. This includes through our work at the OECD and at the UN where Ireland is actively and constructively participating in negotiations on the UN Framework Convention on International Tax Cooperation.
The United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols. This work will culminate in a vote of the UN General Assembly in the latter half of 2027. Intersessional meetings are ongoing, on the following three workstreams:
• Framework Convention (Workstream I)
• Early Protocol on the taxation of income derived from the provision of cross-border services in an increasingly digitalised and globalised economy (Workstream II)
• Early Protocol on the prevention and resolution of tax disputes (Workstream III)
The UN INC on International Tax Cooperation held formal plenary meetings in New York in August 2025 and in Nairobi in November 2025. Irish officials participated in these plenary sessions and have been engaging constructively in the process. In between the plenary meetings, Irish officials have taken part in intersessionary virtual meetings and have been providing written feedback to the UN Secretariat and the Co-Leads of the workstreams. The next plenary session will take place in New York in February 2026.
In terms of the specific issues referred to in the question on the taxation of high net worth individuals, tax avoidance and evasion by individuals can undermine the fairness of the taxation system for all. The Government supports efforts to ensure full compliance with domestic tax laws and mechanisms to ensure appropriate transparency standards and exchange of information rules between tax authorities to address challenges in this area. Ireland has one of the most progressive systems of taxes and social transfers of any EU or OECD country.
Developing a global asset registry is an issue that has been raised by civil society organisations as part of the UN tax work. This issue has been recognised as being highly complex and presents technical challenges. Significant technical work would need to be done to examine the feasibility of this proposal further. At present, setting up a global asset registry does not appear to form part of the overall work in developing a United Nations Framework Convention on International Tax Cooperation.
However, we recognise information on beneficial ownership is an important tool in compliance that deserves broad consideration. In recent years there have been international developments on the topic with the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes including beneficial ownership information as part of the exchange of information on request (EOIR) standard.
179. Deputy John Clendennen asked the Tánaiste and Minister for Finance the reasoning for the decision in Budget 2026 to retain the 9 per cent VAT rate for domestic gas and electricity but not to apply a corresponding reduced VAT rate to home heating oil, especially for households that do not have access to the gas network; and if he will make a statement on the matter. [68128/25]
View answer180. Deputy John Clendennen asked the Tánaiste and Minister for Finance his plans to offset the higher VAT rate on home heating oil for households that do not have access to the gas network; and if he will make a statement on the matter. [68129/25]
View answerI propose to take Questions Nos. 179 and 180 together.
Under the terms of the EU VAT Directive, which Irish VAT law is obliged to comply, it is generally held that all goods and services are liable for VAT at the standard rate as determined by Member States, where Ireland applies a standard rate of 23%. In addition Member States may set up to two reduced rates. Ireland currently has two reduced VAT rates of 9% and 13.5%.
Goods and services of a kind specified under Annex III of the Directive may see a reduced rate of VAT applied. The supply of gas and electricity has historically been charged at the reduced rate of 13.5% by availing of a provision within the Directive that allowed Member States to maintain historic VAT treatment of specified goods and services. Ireland previously availed of this historical derogation for the supply of gas and electricity and the use of home heating products including home heating oil. A key condition of availing of this derogation is that a VAT rate must be parked at a rate of no lower than 12%.
Following four years of negotiation, in 2022 Annex III was expanded to include the supply of gas and electricity whereby Ireland can now apply the second reduced rate of 9%. This measure has continued to be extended with the latest extension announced in Budget 2026 to be applied until the end of 2030. Home heating oil is not included in this list and there is no scope to extend a VAT rate of 9% to its supply.
It is also not possible to provide for a VAT refund or rebate for users of home heating oil.
181. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 430 of 11 September 2023, if any work has been carried out by his Department on the potential of reducing the VAT rate applied to non-alcoholic beverages in hospitality sector from standard 23% to 13.5% to bring it in line with rate of other non-alcoholic beverages; and if not, if he will commit to further investigating the potential of this measure, particularly given Belgium's recent budgetary proposal to reduce non-alcoholic beverages to a lower VAT rate; and if he will make a statement on the matter. [68144/25]
View answerAs the Deputy may be aware, the VAT rating of goods and services is subject to the requirements of the EU VAT Directive with which Irish VAT law must comply. In accordance with the Value-Added Consolidation Act, 2010, the supply of non-alcoholic drinks is generally liable to tax at the standard rate, currently 23 per cent.
The VAT Directive obliges each Member State to have a standard rate of VAT and also allows that a Member State may choose to have up to two reduced rates of VAT which may be applied to certain goods and services i.e. any of those listed in Annex III of the VAT Directive, which includes non-alcoholic beverages. Ireland currently operates two lower rates of VAT, 13.5 per cent and 9 per cent. At present, Ireland applies the 13.5 per cent VAT rate to certain non-alcoholic beverages such as tea, coffee and fruit juices where they are supplied in the course of catering. From 1 July 2026, these non-alcoholic beverages will be reduced to 9 per cent where they are supplied in the course of catering. However, supplies of other non-alcoholic beverages such as bottled waters, soft drinks and sports drinks will remain at the standard VAT rate even when provided in the course of catering.
Any suggestion for extending the application of a reduced
VAT rate to all non-alcoholic beverages would need to be considered carefully having regard to a range of factors including the impact on Exchequer revenues, and the practical concerns that it would be difficult to administer and would be likely to provide considerable scope for manipulation of the VAT system and opportunities for tax avoidance. I will of course keep these matters under review.
182. Deputy Malcolm Byrne asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the type of training provided to staff within his Department in the use of, or understanding of artificial intelligence; if a programme is planned for all staff on their obligations under the EU Artificial Intelligence (AI) Act; and if he will make a statement on the matter. [67468/25]
View answerAs part of the roll-out of my Department’s Interim Internal AI Strategy in June this year, over 500 staff of the Department attended online awareness sessions on the strategy. These online sessions covered a range of areas including guidance on AI use in the Department and governance and compliance requirements. A recording of one of the sessions is also available to staff on the Department’s intranet, as is the strategy itself and relevant guidance.
Staff have also access to a range of AI training courses including the newly developed AI Essentials training course in the Institute of Public Administration (IPA), which gives participants an overview of key AI issues including AI terminology and key concepts; real-world AI use cases across different public service disciplines; and the key regulatory, ethical and fairness issues in AI, including compliance with EU AI regulations. 27 staff from my Department attended the pilot of this course in November. Three further sessions are scheduled in December and January and all places on this training will be filled. Specialist training has also been provided to individual staff in relevant areas of the Department in line with business needs.
More broadly, in terms of its overall digitalisation mandate, my Department has worked with the IPA to develop a suite of training courses, including Implementing the AI Guidelines, the aforementioned AI Essentials course, Unlocking the Power of Microsoft Copilot for the Public Service and an AI Masterclass for Senior Public Service Leaders. These courses are designed to meet the needs of both technical and non-technical staff and further details can be found on the IPA website (www.ipa.ie). Since they were launched, over 1,700 people across all Departments have completed the course on Navigating the Guidelines for the Responsible Use of Artificial Intelligence in the Public Service and almost 4,000 have completed the bespoke course on AI in the Public Service. These training courses can go some way towards helping all Departments fulfil their obligations under article 4 of the AI Act to ensure a sufficient level of AI literacy among staff using AI technology, in addition to any specific other training that may need to be offered based on the type and nature of AI use within a particular setting.
