Written Answers Nos. 197-216
197. Deputy Joe Cooney asked the Minister for Enterprise, Tourism and Employment the new steps Fáilte Ireland will take in 2026 to promote water sport tourism within Ireland; and if he will make a statement on the matter. [72775/25]
View answerI recently launched the newly launched National Tourism Policy, A New Era for Irish Tourism, which reflects the Programme for Government and wider priorities, setting out a vision for sustainable, regionally balanced growth. A key feature of this policy is the commitment to develop a dedicated Marine Tourism Strategy, ensuring Ireland’s coastal and marine assets are fully integrated into national tourism planning. This strategy will focus on enhancing infrastructure, diversifying experiences, and promoting year-round activity, supporting local communities and businesses while aligning with climate and sustainability goals.
Currently, Fáilte Ireland’s Regional Tourism Development Strategies and Destination and Experience Development Plans (DEDPs) feature major initiatives to strengthen coastal tourism. The Cliff Coast DEDP, for example, focuses on North Kerry and West Clare, creating sustainable tourism through distinctive coastal experiences. The Dublin Coastal Trail is being expanded to include additional villages, enriching visitor engagement with maritime heritage. These projects aim to attract more visitors, encourage longer stays, and boost local economies while safeguarding Ireland’s natural coastal beauty. Similarly, the Cork City, Harbour and East Cork DEDP, launched in November 2024, provides a strategic framework for tourism growth in the region. It prioritises the development of a landmark visitor attraction in Cork City and improvements to harbour accessibility, creating a sustainable amenity that connects communities and enhances the visitor experience. In 2025, Fáilte Ireland, in collaboration with Cork County Council, hosted a series of public consultations on the Cork Harbour Tourism Strategy with the aim to gather feedback and help shape the future direction of the strategy.
In addition to the above, Fáilte Ireland’s marketing is focused on inspiring domestic consumers to take short breaks in Ireland. Fáilte Ireland target consumers living across the island of Ireland and our ultimate goal is to increase domestic tourism revenue by presenting a year-round tourism proposition and helping spread tourism more evenly across the country. Keep Discovering is the cornerstone of Fáilte Ireland’s consumer marketing strategy. The campaign reminds Irish and Northern Irish consumers that while they think they know Ireland, there is always something new to discover and encourages everyone to Keep Discovering. The campaign aims to both inspire visitors to choose Ireland first and foremost and then to provide compelling reasons for them to book now by showcasing world-class tourism regions and the many things to see and do in destinations right across the country. The campaign is always-on throughout the year but significantly up-weighted during the off-peak months to support season extension and year-round tourism in Ireland.
In April 2021, Fáilte Ireland announced plans to develop state-of-the-art facilities for outdoor water-based activities as part of its “Platforms for Growth 2” investment grant-aid scheme. There are 19 sites across the country that will benefit from this scheme. Each centre will provide hot showers, changing and toilet facilities, secure storage, induction spaces, equipment washdown and orientation points. Accessibility and sustainability will be key focus points for the projects, ensuring full wheelchair access and the installation of solar heating panels. In August 2025, the first Water Sports Facility opened in Curracloe, County Wexford. Other individual projects are advancing through the different development stages with a number expected to open in 2026 and 2027.
Opened June 2023, the National Surf Centre, Strandhill is a unique visitor experience, which was developed by Fáilte Ireland, the Department of Rural and Community Development and Sligo County Council. This is Ireland’s first purpose-built surfing facility and will see Strandhill emerge as a world-class surfing destination.
Furthermore, the Shannon Tourism Masterplan, a collaborative project led by Waterways Ireland with Fáilte Ireland and 10 Local Authorities along the River Shannon and Shannon-Erne Waterway aims to position the Shannon as a destination for international and domestic tourism, transforming the region into a key tourist destination amongst Ireland’s Hidden Heartlands. The River Shannon, its lakes, and inland waterways form a core part of Ireland’s Hidden Heartlands tourism offering. The Masterplan evaluates the strengths and challenges of this asset and proposes measures to develop a sustainable international destination that respects the environment and local communities. One key action is the “Feasibility Study on the Future Development and Greening of the Cruise Hire Sector” to more sustainable practices and enhancing visitor experiences along the Shannon Navigation and Shannon-Erne Waterway up to 2033. Fáilte Ireland unveiled the roadmap for this sector in October 2024, and initial actions are now underway, with further progress planned through 2026.
Finally, in September 2024, Fáilte Ireland and Waterways Ireland officially launched the redevelopment of Connaught Harbour in Portumna, marking a major milestone in the Shannon Tourism Masterplan. The project will significantly expand public mooring berths and introduce a canoe step to improve access to the Lough Derg Blueway. Plans also include new onshore amenities such as seating and picnic areas, a cycle and walking trail linking the harbour to the town and Blueway, additional parking, and landscaping enhancements to create a strong sense of arrival. This redevelopment will strengthen the boating and cruise hire sector in the region while improving visitor facilities and connectivity. The investment also includes the addition of canoe steps for access to the Lough Derg Blueway; additional onshore facilities such as seating and picnic areas; a new cycle and walking trail linking Connaught Harbour to Portumna town and Lough Derg Blueway; additional parking facilities including EV chargers, and improves the visual impact of the harbour, creating a sense of arrival in the town.
198. Deputy Pa Daly asked the Minister for Enterprise, Tourism and Employment to provide an update on the two legacy actions due, as outlined in the Q1 2025 progress report (details supplied); to outline which actions they are; the reason for the delay; the state of the progress; and a timeline for completion, in tabular form; and if he will make a statement on the matter. [72939/25]
View answerI would like to acknowledge that the Deputy has previously asked this question regarding the status of the two legacy actions under the Climate Action Plan 2025 relating to the roadmap on the decarbonisation of commercial buildings (action BE/23/31(TF): to develop a detailed roadmap for the long-term decarbonisation of the commercial buildings sector; and action BE/24/18(TF) to commence the implementation of that roadmap).
The publication of the roadmap is still affected by ongoing work across Government on the transposition of the Energy Performance of Buildings Directive (EPBD). As noted previously, some provisions of the EPBD require further assessment, foremost of which include the implications for some SMEs.
The development of the decarbonisation of commercial buildings roadmap is well progressed, and the Commercial Built Environment Decarbonisation Working Group, which sits under the Heat and Built Environment Taskforce (HBET), has already begun implementation of some of the measures to be set out in the roadmap, including actions to support businesses further in their building retrofits.
The Government is already providing support for commercial building retrofitting through the SEAI’s Business Energy Upgrade Scheme (BEUS), which provides rapid approval grants of up to €450,000 per project for a range of common building upgrade measures including pumps, solar thermal, automatic controls, heat pumps, ventilation and wall. In 2025, 120 grants have been approved with an estimated value of €2.1 million. I would encourage all businesses looking to reduce energy costs to engage with this very accessible financial support.
199. Deputy Seán Ó Fearghaíl asked the Minister for Enterprise, Tourism and Employment the key measures taken to support the SME sector during 2025; his priorities for 2026; and if he will make a statement on the matter. [73142/25]
View answerThe Programme for Government is clear in setting out the importance of SMEs to our economy. Developing Ireland's enterprise base has been and will remain a key priority, and we will continue to reduce costs, administrative burdens, and bureaucracy for businesses.
In 2025, My Department placed a particular focus on simplification and burden reduction, while also engaging directly with SMEs through the Cost of Business Advisory Forum. This forum brings together SME and industry representatives, regulators, State Bodies and Government Departments to examine non-payroll costs that impact businesses at regional and national level. The final objective of the Forum is to present a report to Government in late Q1 2026, that will outline its findings and highlight those steps that can be taken to mitigate issues arising from increased costs or any associated regulatory or infrastructural issues that merit a changed approach.
This year also saw the establishment of the Small Business Unit, fulfilling a Programme for Government commitment and recognising the importance of small businesses. The Unit is tasked with ensuring that SME needs are considered across Government through rigorous implementation of the SME Test and by simplifying access to grants and supports via the National Enterprise Hub. It also ensures that Local Enterprise Offices (LEOs) are properly resourced to help small businesses.
The Programme for Government commits to rigorously implementing the SME Test. The SME Test is a tool that encourages policymakers across Government to consider the impact that any new measures may have on SMEs and to mitigate against those impacts where appropriate. Through the SME Test, we are driving home the importance of the ‘’think small first’’ principle across Government. In 2024, 26 SME Tests were applied by eight Government Departments. So far in 2025, 22 SME Tests have been completed. In 2026, The Department, through the Small Business Unit, will prioritise increasing the number of SME Tests applied and will actively explore new ways to strengthen the enforcement of the SME Test.
Since launching last year, the National Enterprise Hub (NEH) has dealt with over 10,000 enquires and engaged more than 220,000 active online users. Monthly volumes have grown steadily, with over 1,000 queries received in November alone, more than triple the number recorded in January. At launch, the NEH provided guidance on 180 supports from 19 government departments and agencies. Since then, the service has grown significantly and now offers information on over 250 supports from 32 different Government bodies. In 2026, the focus will be on further strengthening the NEH, with a particular emphasis on simplification and improving the user experience for businesses.
The LEOs have a mandate to support small businesses with up to 50 employees and I have made changes to their grants and schemes to ensure more businesses are eligible. Through the LEO Centre of Excellence, the unit has completed a comprehensive review of application requirements for each of the LEO grants. This has resulted in significant reduction in the number of questions across multiple grant schemes for example the Priming and Business Expansion grants have been reduced by 47% the Green for Business grant by 30% and the Feasibility grant by 28%, this work will continue into 2026 where further streamlining of the application process will be implemented.
Supporting Irish SMEs to scale and grow remains a key priority for my Department. In 2025, we published the report ‘Market Demand for and Supply of Scaling Finance in Ireland’, identifying a €1.1 billion funding gap for deals starting from €3 million and Series A+ rounds over the next three to five years. To address these and broader challenges, my Department is finalising a Finance for Scaling Implementation Strategy, which will shortly be brought to Government and will introduce immediate interventions to address this gap, including an SME Scaling Fund administered by Enterprise Ireland. My Department’s priorities for 2026 will focus on delivering the SME Scaling Fund and advancing measures to unlock institutional and pension fund investment in scaling equity funds and incentivise investment into scaling companies.
Tourism is another sector where SMEs play a central role. With over 46,000 tourism-related enterprises, the sector supports nearly one in ten jobs and sustains local economies in every region. In early December, the Department launched Ireland’s new National Tourism Policy Statement, which sets a clear strategic direction for the sector to 2030. The Policy Statement focuses on building competitiveness through sustainability and digital transformation, while providing strong support for SMEs and reinforcing tourism’s role in driving balanced regional development. Delivering on these ambitions requires action at regional level. That is why balanced regional enterprise development and sustainable local job creation are key policy priorities for this Government. My Department and its agencies contribute to this through nine Regional Enterprise Plans, which identify growth opportunities and strengthen regional enterprise ecosystems. The current plans run to the end of this year, and the Programme for Government commits to developing and resourcing new plans following full consultation in each region.
In 2026, the Department’s priorities for the SME sector will be focused on implementing key actions under the Government’s Action Plan on Competitiveness and Productivity, particularly those aimed at creating and scaling more SMEs and reducing the regulatory and administrative burdens on small businesses. This will include progressing measures to strengthen the start-up and scaling ecosystem, improving access to scaling finance for indigenous firms, and continuing to simplify how SMEs engage with Government through more streamlined supports and processes. These actions are intended to support productivity growth, enhance competitiveness, and strengthen the resilience of Irish SMEs in the context of ongoing cost pressures and international uncertainty.
200. Deputy Seán Ó Fearghaíl asked the Minister for Enterprise, Tourism and Employment the key measures taken to support the retail sector during 2025; his priorities for 2026; and if he will make a statement on the matter. [73143/25]
View answerThe retail sector contributes to the economy of every city, town and village in Ireland. The sector provides important employment with over 220,000 people directly employed in retail. The programme for Government is clear on the intention to support small businesses and as the Minister of State with responsibility for retail, I am aware of the issues facing retailers.
In 2024, the Government introduced the power up grant and the increased cost of business, ICOB, scheme, which paid out over €400 million to businesses. Included in this was a second ICOB payment and a €4,000 power-up grant for businesses in the retail sector. The Department opened a reclassification appeals process July this year, which allowed businesses, including in the retail sector, that had initially misclassified their business category an opportunity to reclassify. Over €12m was paid out to businesses under this scheme.
Retailers are also eligible for the Energy Efficiency Grant that aims to reduce the impact of enterprises on the environment, thereby increasing the agility and resilience of these businesses. It provides up to a maximum of €10,000, with a 75% contribution rate from the Government to support investment in technologies and equipment identified in a green for business, GreenStart or Sustainable Energy Authority of Ireland, SEAI, energy audit.
The broad range of supports for the retail sector, including training programmes and funding to help retailers adapt to new challenges and opportunities in retail, can be found on the National Enterprise Hub (NEH). The NEH is an all-of-government service staffed by expertly trained advisers and is focused on helping businesses to access a range of Government supports. The hub brings together information and resources of over 250 Government supports from 32 different Departments and State agencies. The grow digital voucher offers up to €5,000 to small businesses, including retailers, to invest in technology such as e-commerce software, online booking systems and stock control, which are designed to enhance productivity and competitiveness.
The Cost of Business Advisory Forum was established in 2025, comprising SME and industry representative organisations, including from the retail sector. The forum held its inaugural meeting in July. A report is due to the Government in the first quarter of next year, which will outline the forum's findings and highlight the steps that can be taken to mitigate rising costs.
In 2026, I will continue to support the retail sector through the Retail Forum, which I chair, that will discuss issues that are critical to support sustainable jobs growth in the retail sector.
201. Deputy Seán Ó Fearghaíl asked the Minister for Enterprise, Tourism and Employment the key measures taken to support the tourism and hospitality sector during 2025; his priorities for 2026; and if he will make a statement on the matter. [73144/25]
View answerThe Programme for Government 2025 – Securing Ireland’s Future reaffirms our commitment to introducing measures that strengthen the tourism and hospitality sectors. These industries play a vital role in Ireland’s economy, driving regional growth and supporting local communities.
My Department’s primary responsibility in this area is the development of tourism policy. Earlier this month, I launched our new National Tourism Policy Statement, A New Era for Irish Tourism. This forward-looking strategy sets out a clear vision for growing visitor numbers and associated revenue and, employment, while ensuring balanced regional development. Key actions include digital innovation, culinary tourism, strategic air access, off peak regional growth, skills development, employment quality and sustainable tourism infrastructure. Increased funding in Budget 2026 will enable the tourism agencies to expand initiatives in these areas ensuring the successful implementation of our new policy.
In line with the new Action Plan on Market Diversification, the funding allocated to Tourism Ireland in Budget 2026 will ensure that they can take new opportunities to grow strategic source markets and ‘win value adding visitors’ to the island of Ireland, benefiting the businesses and communities that depend on overseas tourism.
Fáilte Ireland offers several training and business supports to tourism operators including Climate Action Programme, Commercial Resilience Clinics, Digital Transformation Support and People and Performance initiatives. Fáilte Ireland is also part of the National Enterprise Hub making it easier for Irish tourism businesses to access information on all government supports
The Government acknowledges the significant challenges the hospitality sector has faced in recent years, including rising operational costs and other economic pressures. Supporting small businesses and sustainable employment remains at the heart of this Government’s economic strategy. Budget 2026, introduced targeted measures to reinforce the sector, including a reduction in the VAT rate for hospitality services from 13.5% to 9%, effective July 2026. This is particularly significant for small and family-run businesses operating on tight margins.
202. Deputy Seán Ó Fearghaíl asked the Minister for Enterprise, Tourism and Employment the key measures taken to boost Ireland’s competitiveness during 2025; his priorities for 2026; and if he will make a statement on the matter. [73145/25]
View answerIreland holds a strong competitive position globally. This is reflected in our current position as the 7th most competitive country worldwide in the latest IMD World Competitiveness Rankings. Among EU member states, Ireland ranks 2nd.
This performance is driven by a number of core strengths, including a well-educated labour force, robust economic growth, and our continued ability to attract high-value foreign direct investment. However, our ranking has slipped by five places over the last two years, highlighting that we cannot rely on past success. There are clear pressures weighing on our competitive standing, and our strengths must be actively maintained.
Given the pace of global change and the uncertainty in the international environment, it is essential that we tackle long-standing structural weaknesses as well as new risks as they emerge. Put simply, we need to concentrate on the areas directly within our control. Persistent cost pressures – particularly in energy, labour, and regulatory compliance – continue to strain business competitiveness. Ireland’s rapid expansion has also exposed constraints in the country’s physical infrastructure capacity, and structural barriers to continued rapid economic development.
In response to international economic developments, and in line with a commitment in the Programme for Government, we expedited the preparation of an Action Plan on Competitiveness and Productivity. The Action Plan was published on the 10th of September. The Plan takes a whole-of-Government approach, focusing on domestic levers that influence competitiveness. Its preparation involved substantial engagement across Government Departments and consultations with external partners, including targeted bilateral discussions on infrastructure, housing, and research and innovation.
Crucially, The Plan is anchored in the evidence and analysis of the National Competitiveness and Productivity Council, particularly the Council’s annual Competitiveness Challenge report. This analytical foundation ensured that the measures proposed are well-targeted, proportionate, and forward-looking.
Overall, the Action Plan contains 85 actions for enhancing our competitiveness and productivity performance, with 26 of these identified as priority actions, and covers industrial policy, reducing the cost and regulatory burden on business, investing in infrastructure, digital regulation and reform, energy reform, international trade and research and development, and innovation. To ensure accountability, each action has been assigned to a government department or agency, which will have responsibility for its delivery within a specified time-period.
The Action Plan stands as a flagship initiative and one of the central measures taken in 2025 to strengthen Ireland’s competitiveness and address emerging structural challenges. Although Ireland performs strongly by international benchmarks, the overarching aim of the Action Plan is to safeguard and enhance this position by improving productivity, strengthening economic resilience, deepening the indigenous enterprise base, and continuing to attract investment and skilled talent. Meaningful progress is already underway on several priority actions that will reinforce Ireland’s competitive position. This will form an important backdrop to the 2026 Competitiveness Summit, which will review the first implementation report on the Action Plan.
203. Deputy Seán Ó Fearghaíl asked the Minister for Enterprise, Tourism and Employment the key measures taken in the area of consumer affairs and competition during 2025; his priorities for 2026; and if he will make a statement on the matter. [73146/25]
View answerIn 2025, competition policy continued to be a priority for my Department. Strong competition ensures a fair and transparent marketplace that supports both economic resilience and consumer confidence.
During 2025, my Department continued work to embed the Competition (Amendment) Act 2022, which allows, for the first time in Irish law, breaches of competition law to be dealt with through administrative actions taken by competition authorities. Maximum fines under this legislation are up to €10 million or 10% of total worldwide turnover, whichever is the greater. As part of this, a Chief Adjudication Officer was appointed in March 2025, and a number of adjudication officers were appointed in November. This will ensure that the CCPC has the necessary powers to effectively deal with breaches of competition law.
My department advanced a comprehensive National Market Surveillance Strategy (2025–2028) to strengthen consumer protection and fair competition, prioritising risk-based enforcement, enhanced cooperation among Market Surveillance Authorities, and implementation of new EU frameworks.
My department also continued its regulatory reforms to modernise frameworks and ensure they remain fit for purpose in a rapidly evolving market. These measures reflect Programme for Government priorities on better regulation and stronger consumer protection, while aligning with the EU Market Surveillance Regulation and the objectives of the National Market Surveillance Strategy. Recent actions include the introduction of three Statutory Instruments: amendments to Noise Emission by Equipment for Use Outdoors to streamline reporting obligations under Directive (EU) 2024/2839; updates to Simple Pressure Vessels regulations to strengthen enforcement and cooperation with Customs under Regulation (EU) 2019/1020; and revisions to Aerosol Dispensers regulations to reinforce compliance obligations and introduce penalties for obstruction, ensuring only safe and compliant products reach the EU market.
My department also played an active role in EU-level negotiations such as the revision of the Toys Safety and the Alternative Dispute Resolution (ADR) Directives during 2025. The Toy Safety Directive focused on strengthening safety standards for children’s products, addressing emerging risks such as chemical substances and connected toys, and the ADR Directive aims to adapt ADR to digital markets, broaden coverage of consumer rights and simplify procedures with traders through fast, affordable, and amicable procedures.
Ireland’s engagement reflects our commitment to high consumer protection standards and to shaping a harmonised approach across the Single Market.
Looking towards 2026, a Miscellaneous Bill is being prepared by my department to address key Programme for Government commitments relating to the CCPC and to strengthen competition and consumer protection enforcement as part of the Action Plan on Competitiveness and Productivity. The Bill will seek to:
• Provide the CCPC with new powers to impose administrative financial sanctions for breaches of consumer protection legislation, ensuring stronger deterrence and consistency with competition law.
• Provide the CCPC with new powers to undertake bid-rigging screening, enabling proactive detection of anti-competitive behaviour in procurement—a measure of enhanced importance given the State’s ambitious capital expenditure plans. Empowering the CCPC to effectively detect and punish bid-rigging has the potential to save a significant amount of public money and ensure that businesses who act ethically are able to successfully tender for public projects.
Other priorities in 2026 include the transposition of the Empowerment of Consumers for the Green Transition and the Right to Repair Directives, which together help underpin and support the changes needed to help achieve climate and environmental aims. In addition, the transposition of the new EU Product Liability Directive into Irish law will modernise liability rules for defective products, including those incorporating digital elements, ensuring legal certainty for businesses in line with the evolving Single Market framework.
As part of the Irish Presidency in July 2026, my department will chair the council Working Party on Competition and the Working Party on Consumer Protection and Information. My department will also host a Consumer Attaché event in July, EU Competition Day in October, the Consumer Summit and Informal Consumer Ministerial meeting in November.
The work of my Department on these matters is aims to simplify regulatory processes for businesses, strengthen competition, and reinforce Ireland’s consumer protection regime.
204. Deputy Seán Ó Fearghaíl asked the Minister for Enterprise, Tourism and Employment the key measures taken in the area of company and corporate affairs during 2025; his priorities for 2026; and if he will make a statement on the matter. [73147/25]
View answerThe following provides an overview of the principal measures progressed in the area of company and corporate affairs during 2025, along with the Department’s key priorities for 2026.
In February 2025, the European Commission proposed an Omnibus Directive to simplify EU sustainability and reporting rules, including changes to the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD). As part of this package, a “Stop the Clock” measure was introduced to defer CSRD obligations for companies due to report in 2026 and 2027 and to postpone the transposition deadline and initial application of the CSDDD. Following the adoption of the Stop the Clock Directive in April 2025, Ireland transposed the measure ahead of the deadline through S.I. No. 309 of 2025, signed on 7 July 2025. This instrument also addressed a small number of technical points in Ireland's original CSRD transposition by refining the definition of net turnover and clarifying the scope of applicable companies, including rules for third-country undertakings and their Irish subsidiaries or branches.
A Periodic Critical Review of the Irish Auditing and Accounting Supervisory Authority (IAASA) was completed in November 2025. The Review confirmed strong organisational performance across IAASA’s standard-setting, supervisory, enforcement and advisory functions, supported by a clear statutory mandate and effective governance.
The remit of the Advisory Council against Economic Crime and Corruption, chaired by James Hamilton, the former Director of Public Prosecutions, is to advise and make proposals to Government on strategic and policy responses to economic crime and corruption. The Council is developing a multi-annual strategy to combat economic crime and corruption and an accompanying action plan for the Minister of Justice who will subsequently bring the final strategy and action plan to government for approval. The Department and its agencies, as Advisory Council members, will support the implementation of the Strategy.
A competition is currently underway to appoint two new Members to the Corporate Enforcement Authority, in line with the Programme for Government commitment to build capacity to tackle economic crime and corruption. It is anticipated that the new Members will be appointed in 2026.
Officials from my Department represented Ireland’s position in the intensive negotiations on the proposed EU Directive harmonising certain aspects of insolvency law, known as INSOL III. A political agreement on the file was reached by the co-legislators in November 2025, marking a significant milestone in a negotiating process that began in 2022.
A public consultation was completed on the transposition of the EU Directive on multiple-vote share structures in companies that seek admission to trading of their shares on a multilateral trading facility in September 2025. The Department will advance transposition in 2026 to meet the deadline of 5 December 2026.
The Company Law Review Group is a statutory body tasked with monitoring, reviewing, and advising the Minister for Enterprise, Tourism and Employment on matters relating to the Companies Act 2014 and related issues. Nominations and expressions of interest will be sought in early 2026 for membership of the CLRG from 2026-2030.
Arising from consideration of a report from the Company Law Review Group, in relation to access to residential addresses of company Directors and Secretaries, my Department launched a public consultation in November 2025 on proposed legislative changes. Following consideration of the responses received, it is expected that any related amendments can be finalised and progressed in early 2026. This may also have implications for the Co-operative Societies Bill and the Registration of Limited Partnerships and Business Names Bill which are currently being drafted.
The Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 contains provisions to enhance and amend the legislative framework provided by the Companies Act 2014 in the areas of governance, administration, insolvency, enforcement and supervision. The majority of the provisions came into force with effect from 3 December 2024, including providing the option for holding hybrid and wholly virtual meetings. A further provision, providing an amended audit exemption regime for small and micro companies, came into effect on 16 July 2025. The remaining provisions will be commenced during 2026 once the necessary administrative arrangements are in place in the Companies Registration Office.
205. Deputy Seán Ó Fearghaíl asked the Minister for Enterprise, Tourism and Employment the key measures taken in the area of trade and investment during 2025; his priorities for 2026; and if he will make a statement on the matter. [73148/25]
View answerMy department and its agencies delivered in 2025 a full programme of Ministerial led Trade Missions, including to locations such as Japan, US Midwest, Germany, Canada, UK and Scandinavia. In November, I hosted the 14th Joint Economic Commission (JEC) meeting between Ireland and China, followed by the 1st JEC with the United Arab Emirates in December. These JEC’s facilitate regular consultations on trade, investment, tourism and economic policy by strengthening cooperation across sectors, leading to enhanced market access for Irish businesses.
In 2025, I launched the Government’s Action Plan on Market Diversification, a strategic whole of government initiative designed to bolster Ireland’s economic resilience and expand global trade opportunities for Irish businesses, backed by increased State agency support. In September I also published the Action Plan on Competitiveness and Productivity. The Action Plan is a critical government initiative, in light of the rapidly evolving global landscape. The plan contains 85 actions for enhancing our competitiveness and productivity performance, with 26 of these identified for priority action.
Earlier in 2025, I launched a first-of-its kind, new Semiconductor Strategy “ Silicon Island” , designed to strengthen Ireland’s role in the global semiconductor industry and fulfil a key Programme for Government commitment.
In October 2025, my department published the Statement of Strategy 2025–2028, incorporating tourism for the first time, and placing emphasis on competitiveness, digitalization, decarbonisation, infrastructure, and preparing for our 2026 EU Presidency.
With the additionality of Tourism to my Department, I recently launched a National Tourism Policy Statement, “A New Era for Irish Tourism”, which sets ambitious targets to grow international and domestic tourism revenue with a focus on culinary tourism, air connectivity and regional off peak development, with sustainability at its heart.
Key priorities for my department in 2026 will include:
1. Finalising and rolling out of the key reforms outlined in the Action Plan on Competitiveness and Productivity, particularly those enhancing trade support, reducing business costs, and improving energy and infrastructure resilience.
2. Continuing to monitor delivery on the Action Plan for Market Diversification, drawing on strengthened diplomatic and State-agency networks to grow Irish exports and tourism in non-traditional high-growth regions.
3. Driving forward the 71 actions in “A New Era for Irish Tourism,” with a focus on improving culinary tourism, air access, off peak regional growth, skills development, employment quality and sustainable tourism infrastructure.
4. Leadership during EU Presidency 2026: Positioning Ireland as a thought-leader in the EU by promoting open trade, sustainable enterprise, market diversification, and regulatory competitiveness at the European level.
206. Deputy Seán Ó Fearghaíl asked the Minister for Enterprise, Tourism and Employment the key measures taken in the area of enterprise innovation during 2025; his priorities for 2026; and if he will make a statement on the matter. [73149/25]
View answerIreland’s innovation performance is critical to reinforcing Ireland’s competitiveness in the global economy and driving the climate and digital transition across all sectors, and is a key focus for the Action Plan for Competitiveness and Productivity. It directly impacts on Ireland’s ability to create and maintain a thriving and prosperous economy and grow employment, and is a core part of our national enterprise policy.
In 2025, my Department through Enterprise Ireland (EI) and IDA Ireland, has delivered a wide range of research and innovation supports to drive enterprise innovation amongst our indigenous and foreign-owned companies respectively, operating across all sectors.
Both Agencies published corporate strategies in 2025, and each has placed a key focus on driving firm-level innovation adoption and performance, industry-academic collaboration, and commercialisation of research outputs.
Amongst the key measures supported by my Department and delivered during 2025 are:
• A range of ongoing programmes were delivered throughout the year, including: direct R&D grants to industry, Innovation Vouchers, Innovation Partnerships, the Technology Gateways, the Commercialisation Fund, Knowledge Transfer Boost, and Innovator’s Initiative.
• In February this year, I announced over €12 million in funding for capital equipment to support research and innovation activities in our Technology Gateways and Centres.
• In May 2025, I launched Silicon Island: Ireland’s National Semiconductor Strategy, reinforcing Government commitment to innovation through growth, skills, RD&D, and commercialisation.
• Linked to the Silicon Island strategy, over €70 million in national and EU funding supports has been made available for Tyndall National Institute’s role in three EU Pilot Lines under the European Chips Act and for the I-C3 Competence Centre, a consortium of MIDAS, UCD, and UCC, providing SMEs and start-ups with training, design platforms, and infrastructure.
• In December this year, I announced that a further seven projects are to receive funding under the seventh Call of my Department’s Disruptive Technologies Innovation Fund (DTIF) bringing the total under Call seven to €159 million.
• Earlier in 2025, I launched the Smart Specialisation Dashboard and published my Department’s first Progress Report for the National Smart Specialisation Strategy for Innovation 2022-2027.
• Led by the team in Enterprise Ireland, Ireland reached €1 billion in approvals under Horizon Europe in September 2025. Ireland is on track to exceed the €1.5 billion target by 2027.
My Department has received an allocation of €3.68 billion under the National Development Plan through to 2030, which includes an additional €400 million over the period, which is designed to support Irish based enterprises to start up, grow and scale internationally, and to drive their competitiveness and productivity.
As well as continuing the ongoing core programmes mentioned above during 2026 and future years, this allocation will enable my Department to provide additional support to the EI/IDA Technology Centres programme over the next 5 years to scale priority centres allowing them to engage with a broader industry base and provide cross-sectoral support.
The additional NDP allocation will also enable Irish based enterprises to participate in collaborative RD&I opportunities internationally, including using the Important Projects of Common European Interest (IPCEI) mechanism. A call for expressions of interest for IPCEI participation was launched by my Department earlier this month to identify businesses active in various fields, including for e.g. Semiconductor Technologies, that may wish to put forward projects that could fit within the scope of the emerging IPCEI themes.
My Department expects to launch a further call under the Disruptive Technologies Innovation Fund in 2026.
In 2026 I will publish my updated National Digital and AI Strategy, which has as a key focus driving digital and AI through innovation. Under the forthcoming Strategy, my Department will progress the establishment of a new AI Office of Ireland in 2026, an independent statutory entity which will act as the central coordinating authority for the EU AI Act, will be a major milestone, providing clarity and regulatory certainty for enterprise.
Finally, my Department will launch an Advisory Council on Semiconductors in early 2026 to advance Ireland’s semiconductor ecosystem.
207. Deputy Seán Ó Fearghaíl asked the Minister for Enterprise, Tourism and Employment the key measures taken in the area of artificial intelligence during 2025; his priorities for 2026; and if he will make a statement on the matter. [73150/25]
View answerThe Government is committed to ensuring that Ireland is a leader in the digital economy and artificial intelligence and recognise that harnessing the potential of AI and digital technologies more broadly, is vital to maintaining our competitiveness.
The Programme for Government includes a commitment to harness the digital and AI revolution to deliver effective and modern public services and to grow the economy.
As the Deputy will be aware, the EU Artificial Intelligence (AI) Act (Regulation (EU) 2024/1689) entered into force in August 2024 and establishes a harmonised regulatory framework for AI systems developed or deployed in the EU. Its provisions will apply in a phased manner through to August 2027. Implementing the EU AI Act will put in place guardrails to protect against the risks that are associated with AI, in a proportionate manner. This will help to provide legal certainty for businesses and will also help foster innovation.
Ireland is making very good progress on the implementation of the AI Act and has met its obligations that have come into effect up to this point in time.
In November 2024, Government agreed a list of nine national public authorities which protect fundamental rights, as specified in the Act.
Ireland has adopted a distributed model for implementation, which recognises the capability that is within our regulatory system. Businesses can continue to work with regulators who understand their specific industries, which will make compliance easier for them. On that basis, in July of this year, Ireland has designated fifteen national competent authorities, a combination of Market Surveillance Authorities and Notifying Authorities, responsible for the supervision and enforcement of the regulation and a Single Point of Contact for the purposes of the AI Act.
My officials are currently preparing the requisite legislation to ensure that the competent authorities have all necessary powers for the supervision and enforcement of this AI Regulation. This legislation will also establish, on a statutory basis, the AI Office of Ireland, to provide the necessary coordination functions and Single Point of Contact functions. We expect this legislation to be enacted by the August 2026 deadline.
Ahead of the legislation, the Department of Enterprise, Tourism and Employment is acting as Ireland’s Single Point of Contact on an interim basis.
The new AI office of Ireland will act as the central coordinating body for EU AI Act and provide a focal point for the promotion and adoption of transparent and safe AI in Ireland, to ensure that we fully capture the strategic opportunity that AI presents. This office will help facilitate coordination among regulators, while the enforcement of the AI Act remains the responsibility of the designated, sectoral regulators. The AI Office of Ireland will also be responsible for ensuring competent authorities establish a national AI regulatory sandbox.
The Programme for Government also includes a commitment to update the National Digital and AI Strategy, bringing together digital policy and regulatory responsibilities. This updated strategy will be published in 2026 and will set out Ireland’s vision for Digital and AI across government, to ensure continued growth and investment over the coming years.
208. Deputy Seán Ó Fearghaíl asked the Minister for Enterprise, Tourism and Employment the key measures taken in the area of business regulation and simplifying administrative burdens during 2025; his priorities for 2026; and if he will make a statement on the matter. [73151/25]
View answerThe Action Plan on Competitiveness and Productivity – a commitment in the Programme for Government – is a whole-of-government strategic response to the challenges that Ireland is facing. A key focus of the Action Plan is improving Ireland’s regulatory environment under the theme “Regulating for Growth and Controlling Costs.”
Measures under this theme include introducing a ‘Red Tape Challenge’ across Government to reduce regulation for SMEs, a public consultation to identify areas of high burden, and all Government Departments to apply the SME test to all measures in particular to policy initiatives where it is proposed to increase costs on small business.
In terms of my own Department, there is an ongoing commitment to ensuring that the regulatory environment is proportionate and fit for purpose. This includes the conduct of Regulatory Impact Analysis and the systematic application of the SME Test, which has been designed to invite consideration of less stringent compliance requirements for smaller companies, where appropriate and proportionate.
This year, my Department also established a Small Business Unit which has been tasked with ensuring that the needs and issues of small businesses have a dedicated focus and are recognised and acknowledged across Government. Work is also ongoing to streamline the business supports landscape, including simplifying access to grants and support programmes through the National Enterprise Hub.
Offices and agencies under my Department’s aegis have been asked to reflect on their processes to consider how they may be simplified without compromising policy objectives. Efforts on this front will be set out in each organisation’s annual report for 2025.
In terms of legislative change, the Companies Act was updated through the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 which introduced a range of practical reforms consistent with ensuring that Ireland’s regulatory framework provides flexibility and is fit for modern business operating in an increasingly digital and virtual environment. Work is also ongoing to modernise and reform a range of other legislation including the Co-operative Societies Bill and legislation relating to Limited Partnerships and Business Names.
The foregoing complements work ongoing at EU level where there is a particular focus on simplification and burden reduction, with a view to improving EU competitiveness and ensuring there aren’t disproportionate burdens on business, particularly SMEs.
The reform agenda is being strongly driven by EU leaders with the European Council calling for a “simplification revolution” by ensuring a clear, simple and smart regulatory framework for businesses and reducing administrative, regulatory and reporting burdens, in particular for SMEs. In June 2025, the European Council called for the avoidance of over-regulation and the introduction of administrative burdens throughout the legislative process.
To date, the European Commission has published seven simplification Omnibus packages, with others due before end 2025 and into 2026. The first of these, the Omnibus on Sustainability, was published in March 2025 and includes changes to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD). The ‘Stop the Clock’ aspect of that proposal was agreed in April and agreement on the ‘content’ aspect of the proposal was recently reached at trilogue negotiations. The proposals are intended to address disproportionate burdens on business while retaining key aspects in relation to corporate responsibility and I look forward to formal adoption at an early date in 2026.
209. Deputy Brendan Smith asked the Minister for Enterprise, Tourism and Employment the current status of a project (details supplied); when this project will proceed to the next stage; and if he will make a statement on the matter. [73207/25]
View answerFáilte Ireland remains committed to the successful delivery of the Beara Breifne Way and its potential as a world-class walking trail.
In 2024, Fáilte Ireland worked closely with a diverse group of stakeholders across the 12 trails to explore the best possible governance model for the Beara Breifne Way. While these discussions were rich and insightful, they revealed the diversity and complexity of the trail network, highlighting the need for a more locally grounded approach moving forward.
Despite extensive consultation and collaboration with a diverse group of over 40 stakeholders, a consensus could not be reached among stakeholders on the proposed governance model. In the absence of agreement, Fáilte Ireland has stated they cannot impose a structure and has chosen to pause the implementation in the spirit of partnership.
While the governance model is temporarily paused, Fáilte Ireland will be delivering a localised, supportive approach that works directly with individual trail sections. As each trail grows stronger independently, it will lay the groundwork for a more effective and cohesive long-distance trail network in the future—one that is both locally grounded and regionally connected.
The following steps are being taken to continue to deliver continued sustainable development of the Beara Breifne Way by Fáilte Ireland:
• A new targeted development and supports programme for trails on the Beara Breifne Way and,
• Supports for individual trails through Destination Experience Development Plans, by Fáilte Ireland’s Regional Experience Brands.
Fáilte Ireland is currently working on the development of the programme and are on track to launch in Q1 2026. The plan is to work with three to four trail sections at a time and to run the programme over a two to three year period. In parallel, other elements of trail development will continue including an update of both the trail audit and the visitor services audit for the full trail in 2026, in line with the Beara Breifne Way tourism masterplan.
This new approach ensures multiple elements of trail delivery can happen concurrently. The ambition is to work towards majority completion of the trail by 2030, as outlined in the Beara Breifne Way tourism masterplan. Fáilte Ireland plans to revisit the implementation of a management structure at such time that all stakeholders collectively seek to revisit it.
210. Deputy Liam Quaide asked the Minister for Enterprise, Tourism and Employment for details of all Canadian companies engaged with, by his Department, IDA Ireland, Enterprise Ireland, or equivalent bodies and encouraged to make investments in Ireland since 2018, in tabular form. [73239/25]
View answerIDA Ireland’s mission is to promote Ireland and its regions as a premier destination for investment, facilitate the expansion of multinational companies, and nurture long-term relationships with key industry leaders. The agency operates a network of offices across the United States and Canada, engaging with a diverse range of sectors including technology, life sciences, financial services, and advanced manufacturing. In Canada, IDA Ireland is co-located with Enterprise Ireland in Toronto and its presence in Canada is being reviewed by the IDA as part of the Government’s Market Diversification Action Plan.
This year, the IDA launched its new strategy, ‘Adapt Intelligently’ with goals of strengthening long term investments, scaling cutting edge innovation, driving sustainable change and to maximising regional opportunities. With this focus, the IDA advocates Ireland as an attractive, stable, and innovative gateway to the European market, leveraging Ireland’s highly skilled workforce, business-friendly environment, and robust regulatory framework.
Canada is an important source of Foreign Direct Investment (FDI) for Ireland with the number of new IDA clients originating from Canada growing steadily over the last number of years, due to the growing links between the two economies and increased opportunities between Canada and Europe. Ireland is an attractive location for Canadian companies to invest due to access to the European/EU Market, the deep talent pool available and to grow and serve the customer base in a business friendly and pro-enterprise country.
At the end of 2024, IDA supported 65 Canadian operations employing 7,056 people. Canadian Inward Investment into Ireland has grown steadily over the last number of years and IDA’s Canadian investors include some of the strongest companies in Canada including: 6 of the Top 10 Canadian companies (by market cap); 4 of the top 5 Canadian banks; and 4 of the top 5 Canadian software companies.
There is a strong regional aspect to Canadian investment with 40% of client operations and 70% of employment by Canadian companies based outside of Dublin. The Canadian market is particularly strong in sectors such as ICT, financial services, fintech, business services and industrial technologies. These companies are engaged in a range of functions in Ireland including EMEA Headquarters, European sales & marketing, Manufacturing, R&D, Software Development and Business Services.
The outlook for Canadian investment in Ireland is positive, and IDA Ireland continues to engage confidentially with many companies on an ongoing basis to discuss potential investments. IDA does not publicly disclose the names of companies it engages with, to respect confidentiality, protect business-sensitive information and for competitive reasons. When a company is ready to announce significant investment and growth plans in Ireland, IDA supports this to maximise the impact of all announcements. The table below, outlines public announcements made by Canadian companies since 2018 to-date in 2025.
Announcements made by Canadian companies in Ireland since 2018 to 2025
|
2018 |
SOTI – R&D Hub in Galway Trulioo – EU HQ in Dublin Telus International – Expanding in Cork Circle K – Couche Tard – Expanding through Acquisition |
|
2019 |
TD Bank – Expanding in Dublin Greenfield Global – EMEA HQ in Ireland Manulife Investment Management – EU Offices Dublin |
|
2020 |
Bathfitter – EU HQ in Limerick Greenfield Gobal – EMEA Manufacturing in Portlaoise |
|
2021 |
Telus Digital - Expanding in Mayo Bausch & Lomb – Expaning in Waterford N’ware – EMEA HQ in Laois |
|
2022 |
Telus International – Expanding in Ireland Sun Life – Sustainability Investment in Waterford RBC – Expanding through Acquisition Clearco – EU HQ |
|
2023 |
Zymeworks – EU HQ in Dublin Sun Life – 25th Anniversary in Waterford Clio – 10 years of success in Europe OpenText – Expanding through Acquisition in Cork |
|
2024 |
Element Fleet Management – EU HQ in Dublin Mark Anthony Brands International – Expanding in Dublin |
|
2025 |
Klohn Crippen Berger – EMEA Office in Dublin Trulioo – New HQ in Dublin Clio – New HQ and Expanding Valsoft – Expanding through Acquisition |
As the Deputy may be aware I led a joint Enterprise Ireland and IDA Ireland four-day Trade Mission to Toronto and Ottawa in November, to boost trade relationships, promote world class Irish companies to the Canadian market and highlight Ireland’s attractiveness for Canadian companies seeking to expand to Europe. With Ireland is poised to fully ratify the Canada-EU Comprehensive Economic and Trade Agreement (CETA) - enterprise.gov.ie/en/what-we-do/trade-investment/free-trade-agreements/ceta.html - in 2026, the recent trade mission underscored a shared goal of deepening investment, expanding procurement access, and creating jobs on both sides of the Atlantic.
Insofar as Enterprise Ireland is concerned, EI has had a presence in Montreal since 2020, and in Toronto since 2006, to promote the potential of the Canadian market for Irish businesses. The recent Trade Mission to Canada reaffirmed Enterprise Ireland’s commitment to strengthening bilateral trade, promoting world-class innovation, and supporting the continued diversification of Irish companies in one of the world’s most dynamic and growing markets.
More than 500 Enterprise Ireland clients have done business in the Canadian market in the last three years, and Canada is increasingly recognised by EI Clients as being a stable market, technology forward and generally have a favourable economic outlook.
Although not brokered by Enterprise Ireland, a Canadian company known as Sofina through its acquisition of Eight Fifty Food Group in 2021, is now the ultimate parent of four Enterprise Ireland client companies: Callan Bacon, Karro McGee, M&M Walshe and Carroll Cuisine. Also, the Mark Anthony Brand acquired 100% of an EI client company Glendalough Distilleries in 2019.
211. Deputy Barry Ward asked the Minister for Education and Youth for details of any research carried out into the merits of the proposed removal of the requirement for a child to have an assessment of need carried out prior to being allocated a SEN school placement; and if she will make a statement on the matter. [73168/25]
View answer212. Deputy Barry Ward asked the Minister for Education and Youth if she is concerned that the proposal to remove the requirement for a child to have an assessment of need carried out prior to being allocated a SEN school placement will put further pressure on waiting lists for SEN places; and if she will make a statement on the matter. [73170/25]
View answer213. Deputy Barry Ward asked the Minister for Education and Youth to outline the requirements for a child to qualify for a SEN school placement in lieu of an assessment of need, as part of her proposals to amend the current system; and if she will make a statement on the matter. [73172/25]
View answer214. Deputy Barry Ward asked the Minister for Education and Youth her views on the comments of a union (details supplied) in relation to the proposed removal of the requirement for a child to have an assessment of need carried out prior to being allocated a SEN school placement; and if she will make a statement on the matter. [73174/25]
View answer215. Deputy Barry Ward asked the Minister for Education and Youth if she will engage with teacher unions as part of the proposed removal of the requirement for a child to have an assessment of need carried out prior to being allocated a SEN school placement; and if she will make a statement on the matter. [73176/25]
View answer216. Deputy Barry Ward asked the Minister for Education and Youth if she is concerned that the proposed removal of the requirement for a child to have an assessment of need carried out prior to being allocated a SEN school placement will increase waiting lists in schools that are already at overcapacity; and if she will make a statement on the matter. [73178/25]
View answer245. Deputy Barry Ward asked the Minister for Education and Youth for details of any research carried out into the merits of the proposed removal of the requirement for a child to have an assessment of need carried out prior to being allocated a SEN school placement; and if she will make a statement on the matter. [73167/25]
View answer246. Deputy Barry Ward asked the Minister for Education and Youth if she is concerned that the proposal to remove the requirement for a child to have an assessment of need carried out prior to being allocated a SEN school placement will put further pressure on waiting lists for SEN places; and if she will make a statement on the matter. [73169/25]
View answer247. Deputy Barry Ward asked the Minister for Education and Youth to outline the requirements for a child to qualify for a SEN school placement in lieu of an assessment of need, as part of her proposals to amend the current system; and if she will make a statement on the matter. [73171/25]
View answer248. Deputy Barry Ward asked the Minister for Education and Youth her views on the comments of a union (details supplied) in relation to the proposed removal of the requirement for a child to have an assessment of need carried out prior to being allocated a SEN school placement; and if she will make a statement on the matter. [73173/25]
View answer249. Deputy Barry Ward asked the Minister for Education and Youth if she will engage with teacher unions as part of the proposed removal of the requirement for a child to have an assessment of need carried out prior to being allocated a SEN school placement; and if she will make a statement on the matter. [73175/25]
View answer250. Deputy Barry Ward asked the Minister for Education and Youth if she is concerned that the proposed removal of the requirement for a child to have an assessment of need carried out prior to being allocated a SEN school placement will increase waiting lists in schools that are already at overcapacity; and if she will make a statement on the matter. [73177/25]
View answerI propose to take Questions Nos. 211 to 216, inclusive, and 245 to 250, inclusive, together.
The Department of Education and Youth is committed to an education-based, needs-led approach to accessing education services. The vast majority of children with special educational needs are supported to attend mainstream classes with their peers, through the provision of resources such as Special Education Teachers and Special Needs Assistants. This is an estimated 25% of the total student population, or 240,000 children and young people with special educational needs, that are supported in mainstream classes.
It is important to note that since 2017 children and young people in mainstream classes have not required a diagnosis of disability to access mainstream supports from the 15,000 special education teachers in our school system. In addition, the Department has removed the requirement for any health-based information to support transitions from a primary to a post-primary special class and/or for additional SNA requirements.
Additionally, while a diagnosis is currently required to access a special class or a special school, this does not have to be linked to an AON. Department officials are working on a process to remove the need for a diagnosis to access specialist supports in our school system which would be the last remaining requirement for a diagnosis in the education system.
The Department of Education and Youth will bring forward a proposal through a memorandum for government early in 2026 to agree a process which is intended to result in the removal of the requirement for professional reports, such as Assessment of Need reports, from entry requirements for special schools and special classes and the adoption of a needs-based approach, subject to the availability of necessary resources.
There will be a comprehensive consultation process with the full range of education stakeholders and advocacy groups in respect of this proposed measure.
It is also important to note that the Assessment of Need (AON) process is provided for under the Disability Act 2005 and is under the remit of the Health Service Executive (HSE). Assessment Officers working under the remit of the HSE are charged with organising the Assessment of Need. The Assessment Officer coordinates and completes the Assessment Report and a determination is made as to whether or not a child or young person meets the definition of disability contained in the Act.
Following on from a court ruling in October 2021 there is a legal obligation on the education system to assist the HSE as part of the HSE’s Assessment of Need Process (AON). In that regard, the NCSE nominates an appropriate person, a qualified teacher in the case of an AON pertaining to a school-going child, to assist the HSE by completing a Report of Education Need (RoEN) using information available or known to the teacher or school. This process was trialled and implemented in the 2024/2025 school year and was further refined in the 2025/2026 school year. The process is outlined in Circular 0069/2025 and will remain in place.
For clarity, there is no change to the AON process as it applies in schools.
The Department will continue to monitor and respond to future needs. As part of budget 2026, investment in special education has increased to €3 billion and allows for the recruitment of an additional 860 special education teachers, 1,717 Special Needs Assistants (SNAs) and the provision of an additional 3,000 places in special schools and special classes as well as the roll out of the new Educational Therapy Service.
This expansion reflects the Government’s commitment to inclusive education and ensuring every child with special educational needs receives the support they deserve.
