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Tuesday, 16 Dec 2025

Written Answers Nos. 362-381

Departmental Policies

Questions (362)

Ciarán Ahern

Question:

362. Deputy Ciarán Ahern asked the Tánaiste and Minister for Finance his Departments plans to address the scale of fossil-fuel investment routed through Irish-based financial entities in view of recent EU-level deregulation proposals and the evidence that existing regulatory measures have not prevented such investments; and if he will make a statement on the matter. [71500/25]

View answer

Written answers

Firstly, it is important to understand that the Irish economy at present remains reliant on fossil fuels for the majority of its energy inputs – so economic activity in Ireland at present involves fossil fuel consumption for over 80% of its energy needs.

In regard to financial services firms’ involvement in supporting fossil fuel investments in Ireland, I would respond by saying that addressing climate risks and supporting the transition to a carbon-neutral economy is a key part of financial regulation: the Central Bank of Ireland’s Strategy for 2025-27 sets this out clearly.

Governor Makhlouf has re-affirmed the Central Bank’s commitment to addressing the macro-financial risks arising from climate change and enabling finance for sustainable and transitioning activities.

As a major funds jurisdiction, Central Bank figures for end September 2025 show that approximately €2 trillion of funds authorised in Ireland are made up of investments promoting a sustainable objective (Article 8 SFDR) or with a sustainable objective (Article 9 SFDR) - and this is approximately 35% of the total authorised Irish funds.

The Central Bank has also considered the importance of transition planning for the financial sector and published an Information Note on this important issue earlier this year.

It is important to note that while the EU and Ireland are on a path to net zero emission by 2050, at present our economies are still dependent on carbon emitting fuels. Investment is needed in high emission sectors in order for them to decarbonise.

The development of the Sustainable Finance Disclosures Regulation (SFDR) has brought sustainability and Environmental, Social and Governance (ESG) features into the disclosures space. This month, the European Commission has undertaken a significant review of the Sustainable Finance Disclosures Regulation framework. The aim is to simplify the regime, while supporting and incentivising investment towards credible transition and sustainable products.

The European Commission has published a proposal centred on the development of product categories which will have specific contribution requirements; more than 70% of assets are aligned with that category and there are to be certain standardised exclusions for certain fossil fuel activities. The new proposal aims to significantly restrict the use of sustainability terminology in names and marketing materials, reserving them for those who meet the strict criteria of the mandated categories. This change seeks to improve clarity and transparency, combating the misuse and misleading claims, ensuring that these labels more accurately reflect genuine sustainability commitments.

Finally, with respect to State investments, the Fossil Fuel Divestment Act 2018 has been in place since December 2018. Pursuant to the terms of the Act, the National Treasury Management Agency must, inter alia, endeavour to ensure that the assets of the Ireland Strategic Investment Fund (ISIF) are not directly invested in any undertaking that generates 20% or more of its turnover from the exploration for or extraction or refinement of a fossil fuel (coal, oil, natural gas, peat or any derivative thereof intended for use in the production of energy by combustion).

ISIF has developed a list of fossil fuel companies in which it will not invest, as determined by criteria within the Act. This list is updated on a semi-annual basis in line with methodology which is aligned to the Act and is available on ISIF’s website. ISIF’s Climate Investment Strategy seeks to fund climate positive initiatives which support Ireland’s transition to a Net Zero low-carbon economy.

Section 31 of the Future Ireland Fund and Infrastructure, Climate and Nature Fund Act 2024, builds upon the Fossil Fuel Divestment Act 2018, requiring the NTMA to endeavour to ensure that the assets of either the Future Ireland Fund (FIF) or Infrastructure, Climate and Nature Fund (ICNF), are not directly invested in a fossil fuel undertaking.

Tax Code

Questions (363)

Louis O'Hara

Question:

363. Deputy Louis O'Hara asked the Tánaiste and Minister for Finance if it is legal for a company to pay the benefit-in-kind tax liability arising from benefits given to the directors of the company; and if he will make a statement on the matter. [71561/25]

View answer

Written answers

I thank the Deputy for his question in relation to benefit-in-kind.

I am informed by Revenue that where an employer provides a taxable benefit (benefit-in-kind) to an employee (including its company directors), it is treated as notional pay and the employer should deduct the appropriate amount of Income Tax, PRSI and USC from the employee in the usual manner. This can be done through the PAYE system in line with the normal reporting procedures set out in Chapter 4 of Part 42 of the TCA 1997 and the associated regulations issued thereunder.

In some cases, employers may opt to bear the tax due on this notional pay on behalf of the employee (including directors). To do so, the employer is required to “gross up” the value of the benefit in their payroll, such that the net amount after tax is equal to the amount of the benefit actually received by the employee. Further details on the operation of benefit in kind are outlined in the relevant Tax and Duty Manual: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-01-01.pdf.

Section 985B of the Taxes Consolidation Act 1997 allows an employer to pay the tax (Income Tax, USC and PRSI) which arises on certain benefits provided to employees (including directors). An employer must make an application to Revenue to avail of this facility which is known as a PAYE Settlement Agreement (PSA). To be a qualifying benefit for the purposes of a PSA, the benefit must be both minor in value and irregular in its frequency, and for which the employer would otherwise have to deduct the tax from the earnings of the employee (including directors) through the normal PAYE system.

Where the employer pays the tax on behalf of the employee (including directors) under a PSA with Revenue, the benefits will not form part of the employee (including directors) total income and the employee (including directors) will not be entitled to credit for, or repayment of, the tax accounted for under such an agreement.

While there isn’t a statutory definition of ‘minor or ‘irregular’ in legislation, whether a benefit is both minor and irregular should be considered based on the facts and circumstances of the occurrence. Where a benefit is provided to employee (including directors) that is not considered to be both minor and irregular, then income tax, USC and PRSI are chargeable on the benefit to that employee or director and the notional pay arising from such a benefit should be processed through the PAYE system as normal.

Further details on the operation of PAYE settlement agreements are outlined on the Revenue website: www.revenue.ie/en/employing-people/paying-your-employees-tax-to-revenue/paying-tax-on-employees-minor-and-irregular-benefits.aspx and the relevant Tax and Duty Manual: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-42/42-04-73.pdf.

Eurozone Issues

Questions (364)

Malcolm Byrne

Question:

364. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance if he will consider introducing a pilot digital euro project in Ireland; and if he will make a statement on the matter. [71568/25]

View answer

Written answers

The design and operation of a digital euro pilot programme is a matter for the European Central Bank (ECB) and the national central banks of the Eurosystem and therefore does not fall within the remit of my Ministry. My Department is, however, actively engaging in the ongoing negotiations in the European Council on the proposed regulation that will provide the framework for any such pilot.

My officials will continue to work closely with the Central Bank of Ireland and support its efforts, as appropriate, as this initiative develops.

The Central Bank of Ireland has informed me that the Governing Council of the European Central Bank decided to move to the next phase of the digital euro project in October 2025. This decision follows the successful completion of the preparation phase, launched by the Eurosystem in November 2023, and preceded by its investigation phase which laid the foundations for issuing a digital euro.

The ECB Governing Council will only make such a decision to launch once the legislative process has concluded with the European Parliament and Council formally adopting the regulation. Ireland, similar to other euro area countries, can expect to see an increased public information campaign in advance of this launch.

More recently the Eurosystem confirmed their plans to prepare for the potential issuance of the digital euro by 2029 (assuming the European co-legislators adopt the necessary regulation in 2026). These preparatory steps include plans for pilot exercises and initial transactions which could begin as early as mid-2027. The Central Bank of Ireland, as a member of the Eurosystem, is contributing to this preparatory work.

Further Information

Official Engagements

Questions (365)

Darren O'Rourke

Question:

365. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance if he plans to invite his Italian counterpart to Dublin early in 2026 for a bilateral meeting. [71690/25]

View answer

Written answers

Ireland enjoys a deep and wide-ranging bilateral relationship with Italy, owing to our strong economic relationship, cultural ties, and our cooperation across a wide range of areas.

I was pleased to meet with my Italian counterpart, Giancarlo Giorgetti, at the December Eurogroup and ECOFIN meetings.

While a specific visit to Dublin by my Italian counterpart is not currently planned, I look forward to continuing my engagement with him, particularly as we move closer to our Presidency of the Council of the European Union when I will have an opportunity to host an informal meeting of EU economic and financial affairs ministers in Ireland.

Revenue Commissioners

Questions (366)

Aidan Farrelly

Question:

366. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the number of asset profilers in the Revenue Commissioners as of 5 December 2025, in tabular form. [71697/25]

View answer

Written answers

I am advised by Revenue that there is no specific role of ‘asset profiler’ within Revenue. However, this is a skill and capability which Revenue officers may undertake training in from time to time to assist them in the course of their duties.

Rental Sector

Questions (367, 368)

Pearse Doherty

Question:

367. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 228 on the 14 of December 2023, to provide a breakdown of the number of non-tax resident landlords by jurisdiction of residency according to their form 11 tax return from 2011 to the most recent year for which data is available; and if he will make a statement on the matter. [71861/25]

View answer

Pearse Doherty

Question:

368. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total rental income declared by non-tax residents as part of their form 11 tax return in each year since 2011; and if he will make a statement on the matter. [71865/25]

View answer

Written answers

I propose to take Questions Nos. 367 and 368 together.

I am advised by Revenue that the number of non-resident taxpayer units who declared rental income on the Form 11 for the years 2016 to 2023 (the most recent year for which data are available), broken down by their country of residence and their income source (residential or commercial properties), is provided in the tables below.

In relation to data for the year of assessment 2015, I am advised by Revenue, that it is not to provide a breakdown of the income source (residential rental income and commercial rental income). I am further advised by Revenue that data for 2011 to 2014 are not readily available.

Revenue has compiled the figures for 2016 to 2023 using an updated residency marker. This replaces the approach used in the reply to Parliamentary Question number 228 of 14 December 2023, which relied only on residency of the assessable taxpayer. Accordingly, the figures should not be directly compared with those advised in Parliamentary Question number 228 on the 14 of December 2023.

It should be noted that a taxpayer unit may have both residential and commercial property rental income and could therefore appear in both tables. (A taxpayer unit is either an individual with any personal status who is singly assessed or a couple in a marriage or civil partnership who have elected for joint assessment, in which case they are counted as one taxpayer unit.)

Non-resident taxpayer units

Question No. 368 answered with Question No. 367.

Revenue Commissioners

Questions (369, 370, 371)

Grace Boland

Question:

369. Deputy Grace Boland asked the Tánaiste and Minister for Finance if his attention has been drawn to the difficulties being experienced by older people in accessing and navigating the Revenue online services; the nature and extent of any complaints or feedback received by his Department or by Revenue on this issue in the past two years; and if he will make a statement on the matter. [71918/25]

View answer

Grace Boland

Question:

370. Deputy Grace Boland asked the Tánaiste and Minister for Finance the alternative non digital channels currently available for older people who are unable to access or use the Revenue online systems; if these supports are considered adequate; and if he will make a statement on the matter. [71919/25]

View answer

Grace Boland

Question:

371. Deputy Grace Boland asked the Tánaiste and Minister for Finance the steps Revenue is taking to ensure that its website and online services are fully accessible and user friendly for older people, including those with limited digital skills or disabilities; and if he will make a statement on the matter. [71920/25]

View answer

Written answers

I propose to take Questions Nos. 369, 370 and 371 together.

I am advised by Revenue that the changing demands of taxpayers and the need to provide an efficient and cost-effective service has resulted in the overall mix and nature of service channels evolving over time.

For taxpayers who, for a variety of reasons, may not have access to the online services, Revenue offers extensive support across its various telephone helplines, a full service for queries being received through the postal system and an appointments service which allows taxpayers to schedule either a virtual or in-person appointment at a time that suits them. Revenue is committed to providing a quality customer service on alternative channels to help those taxpayers comply with their tax obligations and claim their entitlements.

Acknowledging the challenges that some taxpayers aged 65 and over may face in engaging with our online services, Revenue host an “Age Week” outreach event in their public offices annually. The most recent event was held between 31 March and 9 April 2025 and the intention is run similar sessions in 2026. The aim of the event is to enhance the support available to assist these individuals in meeting their tax obligations, promote the ease of use of our online services, and to reduce the compliance burden for these taxpayers.

For details on these information sessions please see the Revenue website at the link below:

[www.revenue.ie/en/news/articles/revenue-over65s-event.aspx]

In-person appointments are currently available at its offices in Dublin (O’Connell Street), Cork (Revenue House), Limerick (Sarsfield House) and Galway (Geata na Cathrach), between 9.30am and 1.30pm, Monday to Friday. If a customer wishes to schedule an appointment outside of the above opening hours, or avoid waiting times, they can do so by calling the Appointment Helpline on 01 738 3660.

Taxpayers without access to an internet connection or a smart device can arrange for a “RevConnect” in-office virtual appointment. RevConnect is a service that allows taxpayers to attend a designated Revenue office and, using Revenue equipment, speak to a Revenue official regarding their query. This service is presently available from the Revenue offices in Castlebar, Dundalk, Letterkenny, Tralee or Waterford. It is anticipated this service will be available in other Revenue offices shortly.

To further assist customers who cannot use Revenue’s online services, an Access Supports Marker is available to customers on an “opt-in” basis. This marker will be applied where customers advise that they have a need for additional supports and assistance in managing their tax affairs and allows Revenue’s customer service staff and caseworkers to quickly and easily identify customers who cannot use Revenue’s online services, ensuring that they are not diverted to online channels, and that correspondence issues in hard-copy, paper format.

Revenue recently launched an Age Friendly Service in conjunction with local authorities which is designed to assist customers who do not use its online services. Separately, for persons with a disability or requiring additional assistance, Revenue has appointed Access Officers across its main Divisions. Access Officers are a point of contact with responsibility for providing or arranging for assistance and guidance to customers requiring additional assistance. Access Officers also assist customers by arranging services such as appointments; Irish Sign Language translations; braille documentation and other services provided by Revenue. Further details on Revenue’s Access Officer service is available at Revenue's website at the link below: [www.revenue.ie/en/contact-us/head-office-functions/access-officer.aspx]

Specifically regarding LPT revaluation, Revenue acknowledges that such a project and its associated compliance requirements caused challenges for older customers who do not routinely interact with Revenue and its systems. In the lead-up to revaluation during October-November this year, over 1.5 million notices were issued to property owners, including approx. 179,000 property owners who had not previously availed of online filing or payment options. Revenue provided an enhanced telephone service during this period to assist older customers who were not able to file online, and Revenue’s call centre agents helped many such customers with the return filing and the setting up of the property owners preferred payment method.

Revenue have further advised me that they provide a form ordering service for customers to order paper PAYE Income Tax Returns. The form ordering service is accessible for customers through a 24-hour automated number on 01 738 3675 or by email custform@revenue.ie. Further details on this service are available on Revenue’s website at the link below: www.revenue.ie/en/contact-us/forms/ordering-forms.aspx

Revenue operates a dedicated Oireachtas Helpline for use by members of the Oireachtas and Irish Members of the European Parliament. This provides an exclusive channel to contact Revenue on behalf of constituents, and almost all queries are resolved on the same day.

Revenue is aware that some customers, including many older people, may need a more traditional service. In addition to online services, Revenue provides a range of alternative, non-digital channels:

Revenue confirmed that since 2022 it has received two official complaints from elderly customers concerning its service offerings. Both complaints were managed within Revenue’s official complaints CS4 process. Revenue further confirms that it received feedback by way of written correspondence and by phone from a relatively small number of older customers indicating that they find using digital technology challenging. Revenue provides assistance to these customers on an individual basis and assist with alternative solutions resolving any difficulties that these customers may have in complying with their obligations.

I am advised that Revenue continuously reviews service performance and customer feedback, including call handling statistics, appointment availability and engagement with customers and representative bodies. I am advised that where issues are identified, Revenue adjusts resourcing and processes to improve access, including at peak service periods. Revenue will continue to monitor demand for non-digital services among older customers and enhance supports as necessary.

Revenue is committed to ensuring that its website and online services are accessible and user-friendly for all customers, including older people and those with limited digital skills or disabilities. Revenue consults representative groups, such as the National Disability Authority (NDA), and has appointed trained Access Officers who provide or arrange assistance for persons with disabilities and act as contact points for people wishing to access Revenue services.

Revenue’s online services are subject to the statutory monitoring framework operated by the NDA under the EU Web Accessibility Directive and S.I. No. 358/2020. Revenue provides accessibility statements, in the prescribed EU format, for each of its key online services (revenue.ie, Local Property Tax, myAccount and ROS), describing conformance, known issues, and planned improvements.

In practical terms, Revenue’s approach includes:

• Designing and testing services to meet applicable accessibility standards and the requirements of the EU Directive.

• Using plain language and step-by-step guidance to support customers with limited digital skills.

• Ensuring compatibility with assistive technologies and inclusive design practices (for example, keyboard navigation, alternative text and captions, readable layouts and sufficient contrast).

• Providing assisted digital support through telephone and appointment channels for customers who need help to complete online transactions.

• Training staff to support customers with accessibility needs and maintaining clear routes to raise accessibility issues with Revenue’s Access Officers.

Revenue continually monitors feedback from customers and the NDA’s findings and makes iterative improvements where needed. This ensures that online services remain accessible and user-friendly while alternative service channels remain available for those who cannot use digital services.

Question No. 370 answered with Question No. 369.
Question No. 371 answered with Question No. 369.

Departmental Contracts

Questions (372)

Eoghan Kenny

Question:

372. Deputy Eoghan Kenny asked the Tánaiste and Minister for Finance the amount his Department has spent on translation services from a company (details supplied) for the years 2020 to 2025 to date, in tabular form; and if he will make a statement on the matter. [72067/25]

View answer

Written answers

I wish to inform the Deputy that my Department has not engaged the company in question for translation services.

Programme for Government

Questions (373)

Pádraig O'Sullivan

Question:

373. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance the progress made over the past 12 months on each of his Department’s Programme for Government commitments, in tabular form; and if he will make a statement on the matter. [72190/25]

View answer

Written answers

It was not possible for my Department to provide the information sought in the time available. I will, however, make arrangements to provide the information to the Deputy in line with Standing Orders.

Question Heading for question(s) 374

Questions (374)

Matt Carthy

Question:

374. Deputy Matt Carthy asked the Tánaiste and Minister for Finance the date Ireland began to invest in a company (details supplied); the dates on which Ireland increased or decreased its holding and the values thereof; the reasons for increased investments or divestments; and if he will make a statement on the matter. [72269/25]

View answer

Written answers

The first year in which ISIF had holdings in Palantir Technologies was 2023 and as reported for year-end 2023, those holdings were valued at €300,000. The most recent annual report is for the year ended December 2024 and ISIF’s holdings in Palantir Technologies at year end were valued at €950,000.

ISIF does not comment on individual investment decisions given commercial sensitivities.

Social Media

Questions (375)

Seán Ó Fearghaíl

Question:

375. Deputy Seán Ó Fearghaíl asked the Tánaiste and Minister for Finance the amount his Department spent on advertisement on a social media platform (details supplied) in the years of 2024 and to-date in 2025, in tabular form; and if he will make a statement on the matter. [72399/25]

View answer

Written answers

I wish to inform the Deputy that my Department has no expenditure on advertisement on the social media platform in question in either 2024 or in 2025 year-to-date.

EU Data

Questions (376)

Darren O'Rourke

Question:

376. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 323 of 17 September 2025, if tariffs are to be introduced; the rate and the date (details supplied); for details of any further update he has on this matter; and if he will make a statement on the matter. [72434/25]

View answer

Written answers

The European Commission launched an anti-dumping investigation in May 2025 into Chinese imports of new pneumatic tyres for passenger cars and light lorries after a complaint was received from the Coalition Against Unfair Tyre Imports on behalf of EU tyre producers. The investigation aims to determine if the Chinese imported tyres are being sold at artificially low prices, causing harm to the EU's domestic tyre industry. Where the investigation confirms dumping, the EU may impose anti-dumping duties on these tyres. The investigation shall be concluded within 14 months of its launch.

While the investigation is ongoing, there is a risk that stockpiles of tyres under investigation may be imported prior to the conclusion of the investigation, thus avoiding any potential anti-dumping duty. To avoid this scenario, the EU advised customers of the possibility that anti-dumping could be applied retrospectively, up to a maximum of nine months after goods are imported.

To ensure that importers do not inadvertently import tyres which might be liable to retrospective anti-dumping duty, each customs administration in the EU is obliged to review all import declarations of goods under investigation. Revenue has reviewed all such declarations in the Revenue import system, AIS, since 29 July 2025, the date from which retrospective duties may be charged.

Revenue has contacted each importer to get written confirmation from them that they are aware of the potential anti-dumping duty charges pending the completion of the EU investigation. This ensures that all importers are aware of the potential additional tax that they may have to pay in the future if the EU applies ADD to these goods retrospectively. The conditions for retroactive collection of duties, if any, will be included in the regulation imposing definitive duties.

While the EU’s investigation is ongoing (potentially up until July 2026), the EU may decide to impose provisional anti-dumping measures on this product in advance of the conclusion of the investigation, with the deadline for this being 21 January 2026. However, at present we have no information on whether the EU will decide to take this course of action.

Banking Sector

Questions (377)

Pearse Doherty

Question:

377. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if the revocation of Eligible Liabilities Guarantee scheme (ELG) and the Credit Institutions (Financial Support) Act in 2008 will have any effect on his powers in relation to banks, or any impact on the obligation or restriction on banks; and if he will detail any change of regulation stemming from these revocations; and if he will make a statement on the matter. [72570/25]

View answer

Written answers

The Credit Institutions (Financial Support) Act 2008 (CIFS) (No.18 of 2008) provided the Minister of Finance with the powers to provide the bank guarantee. In October 2008, the European Commission approved the guarantee, as being necessary to remedy a serious economic disturbance in Ireland. It was introduced by way of statutory instrument, the Credit Institutions Financial Support Scheme (SI 411 of 2008).

The CIFS had a life of two years and guaranteed all of the deposit liabilities (retail, commercial and institutional), inter-bank borrowings, all covered bonds, senior debt and dated subordinated debt of participating credit institutions. Before its expiry date of 29 September 2010, a new guarantee scheme - the Eligible Liabilities Scheme (ELG) - was introduced. The coverage of the ELG Scheme was less extensive than CIFS and both ran in parallel until the expiry of CIFS.

Following the expiry of the ELG scheme the majority of deposits continue to be guaranteed under the statutory Deposit Guarantee Scheme (DGS), which covers retail deposits with all credit institutions authorised in Ireland (including credit unions) up to a maximum of €100,000 per qualifying depositor per institution (€200,000 in the case of joint accounts).

The terms of the CIFS Scheme imposed ongoing obligations on covered institutions. The Schedule to the CIFS Scheme contains provisions on restructuring, board representation, commercial conduct, remuneration and transparency, and impose reporting requirements on covered institutions.

There are a number of obligations set out in both the Credit Institutions Financial Support Scheme (CIFS) 2008 and Eligible Liabilities Guarantee (ELG) Schemes 2009, that continue to apply to Bank of Ireland, AIB and PTSB group companies. However, it should be noted that these obligations have become redundant, due to there no longer being any guaranteed liabilities under the Schemes.

The Minister and the Central Bank of Ireland (“CBI”) imposed a number of obligations on the institutions requiring them to certify compliance with relevant matters; report and provide information to the Minister and to CBI; comply with certain restrictions relating to capital, share transactions and financial targets; and comply with any powers exercised by the Minister over the governance of the institutions.

These obligations are also separate to those which the institutions owe to the European Central Bank and to the CBI as its regulators.

Credit institutions authorised by the CBI are required to comply with the prudential reporting requirements set out under Regulation (EU) No 575/2013 (CRR). This provides for a comprehensive template for mandatory reporting of financial and operational data by banks throughout the EU. The comprehensive reporting requirements in the CRR will remain once the CIFS and ELG schemes have been revoked. The revocation will eliminate the duplication of reporting requirements.

It should be noted that in 2022, Deeds of Partial Release were entered into by the Minister and each of Bank of Ireland, AIB and PTSB Group, to release the banks from contractual obligations entered into in CIFS Guarantee Acceptance Deeds in 2008 and ELG Scheme Agreements in 2009.

Furthermore, and in line with the Programme for Government commitment to complete the task of normalising the domestic banking system, a further normalisation of the relationship between the State and the domestic banking system was announced in June 2025.

Since the introduction of the Eligible Liabilities Guarantee scheme and the Credit Institutions (Financial Support) Act in 2008, European regulatory and supervisory structure for banks has changed fundamentally. Financial regulation has transformed significantly in more recent years as a result of changes introduced through domestic reform and at EU level. This has included a material strengthening of banking regulation, and consequently the Government has committed to the normalisation of the domestic banking system.

Dublin Airport Authority

Questions (378)

Mairéad Farrell

Question:

378. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance he breakdown of the number of enforcement staff at Dublin Airport in the years 2022-2025; and if he will make a statement on the matter. [73313/25]

View answer

Written answers

Revenue has provided my Department with the following table which illustrates the number of enforcement staff at Dublin Airport between the years 2022 and 2025:

Frontier Management Dublin Airport Branch

31/12/2022

31/12/2023

31/12/2024

Total No. of Staff at 30/11/25

Dublin Airport (All Staff)

211

191

198

195

Enforcement Staff

79

65

88

93

Departmental Strategies

Questions (379)

Michael Cahill

Question:

379. Deputy Michael Cahill asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to consider reintroducing the economic development programme for rural towns (in place from 2003 to 2011) as part of the new our rural future strategy (details supplied); and if he will make a statement on the matter. [72349/25]

View answer

Written answers

From 2003 to 2011 the economic development programme for rural towns in Ireland was supported through a number of interlinked policies and funding streams including a programme of decentralisation in line with commitments in the National Spatial Strategy (2002 - 2020) to balance regional growth in Ireland.

Background on the Decentralisation Programme

Decentralisation was announced in 2003 to support the relocation of jobs and organisational functions across the civil service from Dublin to towns and cities in Ireland. Over the duration of the programme, approximately 3,400 civil servants have relocated to 53 offices across 25 counties.

Cancellation of the Decentralisation Programme

The Government announced on 17th November 2011 that the Decentralisation Programme was to be cancelled in the light of substantial changes in the national budgetary and staffing situation. This decision also had regard to the need to focus on programmes and projects that would best support economic recovery and to identify significant expenditure savings and efficiencies. The Central Application Facility (CAF) closed on 31st October 2017. There are currently no plans to reintroduce this programme.

The Civil Service Mobility Scheme was introduced in 2018 to facilitate the structured movement of civil servants between departments and locations across Ireland. The Scheme supports skills development, career progression and increased workforce flexibility to strengthen and sustain Civil Service capacity nationwide.

An Garda Síochána

Questions (380)

Donna McGettigan

Question:

380. Deputy Donna McGettigan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the nature of refurbishment works that the OPW carried out at Kilrush Garda Station, where the value of works was in excess of €40,000 in 2024 and to-date in 2025, in tabular form; and if he will make a statement on the matter. [71402/25]

View answer

Written answers

The Office of Public Works (OPW) can confirm that one project, in excess of €40,000, was carried out at Kilrush Garda Station, commencing in 2024 with retention due in December 2025.

The nature of the works are outlined in the table below:

Year

Nature of Works

Expenditure ex VAT

2024/2025

Replacement of:

• Main Entrance Doors to Public Reception Area

• Rear Entrance Doors

• Side Emergency Exit Doors

Expenditure is considered commercially sensitive until the final account is agreed and the information can be provided to the Deputy at that time.

An Garda Síochána

Questions (381)

Donna McGettigan

Question:

381. Deputy Donna McGettigan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the nature of refurbishment works that the OPW carried out at Shannon Garda Station, where the value of works was in excess of €40,000 in 2024 and to-date in 2025, in tabular form; and if he will make a statement on the matter. [71403/25]

View answer

Written answers

The Office of Public Works (OPW) can confirm that no refurbishment works, in excess of €40,000, were carried out at Shannon Garda Station in 2024 or to-date in 2025.

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