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Tuesday, 13 Jan 2026

Written Answers Nos. 1442-1461

Rental Sector

Questions (1442)

Seán Crowe

Question:

1442. Deputy Seán Crowe asked the Minister for Housing, Local Government and Heritage if he is aware of reports that REITs are increasing rental prices for car parking spaces adjoining homes at a rate that far exceeds the rate of allowable increase in property rents in a rent pressure zone and that the RTB has no legislative ability to offer guidance or protection to renters whose spaces are now becoming unaffordable; if he is concerned that REITs are using rent increases on parking spaces as a means of bypassing RPZ limits; and if he has plans to expand protection for renters to include the car parking spaces adjoining their homes. [1363/26]

View answer

Written answers

The Residential Tenancies Acts 2004 to 2025 (RTA) regulates the landlord-tenant relationship in the rented residential sector and sets out the rights and obligations of landlords and tenants. The Residential Tenancies Board (RTB) was established as an independent statutory body under the RTA to operate a national tenancy registration system and to facilitate the resolution of disputes between landlords and tenants.

Section 16 of the RTA obliges a tenant to pay any charges or taxes in accordance with the lease or tenancy agreement unless they are unlawful or contravene any other enactment.

In general, the question of whether or not a tenant has to pay charges to a landlord depends on the terms of the lease or tenancy agreement. The amount of any such charges, if applicable, is a matter to be agreed between landlord and tenant. Contract law governs such arrangements. The specific terms associated with an individual tenant's rights and obligations are likely to be set out in a written contract signed by both the tenant and the landlord.

Comprehensive information in relation to rent setting, rent reviews and general tenancy matters is available on the RTB's website - www.rtb.ie. Where there is a disagreement regarding charges payable under a lease or tenancy agreement, the tenant or landlord may refer a dispute to the RTB for resolution.

The operation of the rental market and the RTA is kept under constant review and any necessary legislation will be introduced to enhance its efficiency and effectiveness.

Fire Safety

Questions (1443)

Ciarán Ahern

Question:

1443. Deputy Ciarán Ahern asked the Minister for Housing, Local Government and Heritage when the interim remediation scheme for fire safety defects in apartments and duplexes will come back into effect having seemingly been suspended for procurement law reasons; the number of payments to date that have been made to OMCs via the scheme; whether the Housing Agency is actively contacting OMCs who have already carried out remediation work with a view to reimbursing them; if not, when this will happen; and if he will make a statement on the matter. [1377/26]

View answer

Written answers

Government approval was received on 18 September 2024 for the priority drafting of the Apartment and Duplex Defects Remediation Bill. The purpose of this legislation is to place the defects remediation Scheme on a statutory footing, further to commitments contained in the Programme for Government and Housing for All.

The Scheme will provide supports for the remediation of relevant fire safety, structural safety and water ingress defects in purpose-built apartment buildings, including duplexes, constructed between 1991 and 2013. It is envisaged that 100% of eligible remediation costs will be funded under the Scheme.

Remediation costs already incurred or levied prior to the introduction of the Scheme will be covered once such costs fall within the scope and defined parameters of the Scheme. The details and mechanics of this will be worked out as the legislation continues to be drafted.

The General Scheme of the Bill completed pre-legislative scrutiny in December 2025 and I expect the legislation to be placed before the Oireachtas this year.

The Housing Agency continues to accept applications from Owners' Management Companies (OMC) of eligible multi-unit developments with eligible emergency fire safety defects under the Interim Remediation Scheme. Applications can be made via the Housing Agency’s website at www.housingagency.ie All queries regarding applications to the Interim Remediation Scheme should be directed to Interim.remediation@housingagency.ie.

As of the end of December 2025, 230 applications to the Interim Remediation Scheme have been validated, having met the required eligibility criteria. These applications represent some 980 apartment blocks and 20,940 residential units, with circa 77% in the Dublin region.

Three of the four pathfinder projects have been approved for funding, in the amount of €19.5million. Payments totalling €300,000 have been made to two pathfinder OMCs to date. Payments will continue to be made for remediation works, where commenced and certified.

Quarrying Sector

Questions (1444)

Malcolm Byrne

Question:

1444. Deputy Malcolm Byrne asked the Minister for Housing, Local Government and Heritage his plans for legislation to specifically provide for planning with regard to quarries, including enforcement; and if he will make a statement on the matter. [1461/26]

View answer

Written answers

Section 356 of the Planning and Development Act 2024 (the Act of 2024) provides that the Minister may designate a planning authority as a regional enforcement authority.

Section 356 was partially commenced on 2 October 2025 to allow for the establishment of a Regional Enforcement Authority. A Steering Group comprising of representatives from my Department and Local Authorities (via the County and City Managers Association) has also been established to provide a coordinated national response (with appropriate state backing and resources) to the challenges of enforcement, ensuring effective, consistent and properly resourced enforcement action across all identified quarry and peat extraction sites. The immediate purpose of this Steering Group is to establish a regional enforcement authority office/structure. The regional enforcement authority will be designated by way of Ministerial order under section 356 of the Act of 2024.

Local Authorities

Questions (1445)

Malcolm Byrne

Question:

1445. Deputy Malcolm Byrne asked the Minister for Housing, Local Government and Heritage the number of staff employed in each local authority that are specifically focused on planning enforcement. [1463/26]

View answer

Written answers

Under Section 159 of the Local Government Act 2001, each Chief Executive is responsible for the staffing and organisational arrangements necessary for carrying out the functions of the local authority for which he/she is responsible. My Department oversees workforce planning for the local government sector, including the monitoring of local government sector employment levels. To this end, my Department gathers aggregate quarterly data on staff numbers in each local authority on a whole time equivalent basis.

However, granular data, in terms of the detailed breakdown of the number of staff allocated to specific work areas within local authorities is not collected and consequently is not available in my Department. The relevant information would be available from each local authority.

Student Accommodation

Questions (1446)

Donna McGettigan

Question:

1446. Deputy Donna McGettigan asked the Minister for Housing, Local Government and Heritage the number of third level students currently accommodated under the rent a room scheme by county, in tabular form; and if he will make a statement on the matter. [1495/26]

View answer

Written answers

The 'Room for a Student - Local Authority Tenancies Scheme' came into operation on 1 December 2023 and allows approved local authority tenants to rent out rooms in their homes to eligible third level students.

My Department monitored the scheme for a period of 12 months from December 2023 until December 2024, in order to establish its take-up and impact.

Data on the uptake of the scheme for the period December 2023 to December 2024 may be found in the table below. My Department does not hold data on the numbers of students currently accommodated under the scheme details of which may be obtained from the individual local authorities concerned.

My colleague the Minister for Further and Higher Education, Research, Innovation and Science may be able to provide detail regarding the uptake of the rent a room scheme by students outside of the local authority scheme.

-

Applications Approved

Carlow County Council

0

Cavan County County

0

Clare County Council

0

Cork City Council

1

Cork County Council

0

Donegal County Council

1

Dublin City Council

2

Dun Laoghaire/Rathdown

0

Fingal County Council

0

Galway City Council

0

Galway County Council

0

Kerry County Council

0

Kildare County Council

0

Kilkenny County Council

0

Laois County Council

0

Leitrim County Council

0

Limerick City and County

2

Longford County Council

0

Louth County Council

0

Mayo County Council

0

Meath County Council

0

Monaghan County Council

0

Offaly County Council

0

Roscommon County Council

0

Sligo County Council

0

South Dublin County Council

1

Tipperary County Council

0

Waterford City and County

0

Westmeath County Council

0

Wexford County Council

0

Wicklow County Council

0

Total

7

Question No. 1447 answered with Question No. 1438.
Question No. 1448 answered with Question No. 1365.

Allotments Provision

Questions (1449)

Ciarán Ahern

Question:

1449. Deputy Ciarán Ahern asked the Minister for Housing, Local Government and Heritage the steps his Department is taking to recognise the positive impact that allotments and community gardens have had on Irish society over the past 100 years (details supplied); and if he will make a statement on the matter. [1555/26]

View answer

Written answers

The planning and provision of allotments is supported via the Planning and Development Acts and the Local Government Act 2001 (as amended). These instruments enable local authorities to identify locations in development plans for allotment development, and to establish allotments as a part of local government’s role in promoting the interests of local communities.

The provision and form of public open space is further addressed the Sustainable Residential Development and Compact Settlements Guidelines, issued as Ministerial Guidelines under Section 28 of the Planning and Development Act (as amended) in January 2024. The Guidelines state that all statutory development plans should include a strategy for the provision of an integrated hierarchy of multifunctional public open spaces and corridors across the plan area that meet the needs of the planned population.

The Guidelines state that public open spaces should be designed to cater for a range of active and passive recreational needs (including play, physical activity, active travel, cultural uses and community gardens and allotments, as appropriate to the context) and to conserve and restore nature and biodiversity. The Guidelines further provide that statutory development include an objective(s) relating to the provision of public open space in new residential developments with a requirement in the development plan for public open space provision of not less than a minimum of 10% of net site area and not more than a minimum of 15% of net site area save in exceptional circumstances.

Part 3 of the Planning and Development Act 2024 requires planning authorities to prepare a strategy relating to creation, improvement and preservation of sustainable places and communities within their development plans. This includes the reservation of land for use and cultivation as allotments and prescribed community gardens and the regulation, promotion, facilitation or control of the provision of land for that use.

Further guidance for local authorities on the provision of allotments and community gardens will be progressed subject to the priorities, work programme and commitments of my Department.

Defective Building Materials

Questions (1450)

Charles Ward

Question:

1450. Deputy Charles Ward asked the Minister for Housing, Local Government and Heritage if the proposed apartment, duplex and multi-unit dwelling remediation scheme will provide for the remediation of all multi-unit developments impacted by defective concrete; the anticipated timeline for enactment of the legislation and commencement of the scheme; and if he will make a statement on the matter. [1556/26]

View answer

Written answers

Government approval was received on 18 September 2024 for the priority drafting of the Apartment and Duplex Defects Remediation Bill. The purpose of this legislation is to place the defects remediation Scheme on a statutory footing, further to commitments contained in the Programme for Government and Housing for All.

The Scheme will provide supports for the remediation of relevant fire safety, structural safety and water ingress defects in purpose-built apartment buildings, including duplexes, constructed between 1991 and 2013. It is envisaged that 100% of eligible remediation costs will be funded and that structural defects arising from defective concrete in eligible multi-unit developments will be covered under the Scheme.

The General Scheme of the Bill completed pre-legislative scrutiny in December 2025 and I expect the legislation to be placed before the Oireachtas this year.

Rental Sector

Questions (1451, 1503)

Maeve O'Connell

Question:

1451. Deputy Maeve O'Connell asked the Minister for Housing, Local Government and Heritage if the prohibition on pet bans in social and AHB housing will be extended to all rental accommodation, with normal wear and tear conditions such as RTB standard being applied to all occupiers such as specifically the wear and tear and anti-social behaviour clauses. [1606/26]

View answer

Maeve O'Connell

Question:

1503. Deputy Maeve O'Connell asked the Minister for Housing, Local Government and Heritage if he will establish an interim order to prevent families with pets being disaffected in social housing in advance of the enactment of the pet ban legislation; and if he will make a statement on the matter. [2500/26]

View answer

Written answers

I propose to take Questions Nos. 1451 and 1503 together.

The new national housing plan, Building Homes, Delivery Communities, commits to reviewing the CCMA Code of Practice - Approved Housing Body (AHB) Allocation Process (the Code). A Working Group, including local authority and AHB representatives, has been established by my Department to examine the Code and its implementation.

As part of the work of this Working Group, an examination of how the Code can ensure that social housing tenants, of either AHBs or local authorities, are not precluded from living with domestic pets in local authority or approved housing body properties.

The review of the Code of Practice is scheduled for completion by H2 2026 with arrangements for its implementation also in place at that time. I have no plans to extend this action to the private rental sector.

The Residential Tenancies Acts 2004-2025 regulates the landlord-tenant relationship in the residential rental sector and sets out the rights and obligations of landlords and tenants. The Acts make no reference to animals. Generally, it is “house rules” agreed between a landlord and a tenant at the start of a tenancy that might deal with keeping pets. Landlords and tenants should discuss how pets can be best accommodated in a rental property before the tenancy commences and include any relevant terms in the tenancy agreement. These terms cannot reduce the obligations that landlords owe to tenants or impose any additional obligations on tenants that are inconsistent with their obligations under the Acts.

Housing Policy

Questions (1452)

Rory Hearne

Question:

1452. Deputy Rory Hearne asked the Minister for Housing, Local Government and Heritage the new measures for the delivery of age-friendly housing, that are not currently in place, being introduced in 2026; and if he will make a statement on the matter. [1627/26]

View answer

Written answers

The Government’s new housing plan, Delivering Homes, Building Communities 2025-2030, includes measures which will increase delivery of housing for older people through increased delivery of social housing, increased delivery of more suitable homes in private housing and increased choice to support voluntary rightsizing. Government is committed to increasing housing available to older people to facilitate ageing in place with dignity and independence and to supporting rightsizing on a voluntary basis.

The new housing plan contains commitments which will increase delivery of public and private housing for older people as well as supporting those who choose to voluntary rightsize and my Department is advancing these measures.

Housing Provision

Questions (1453)

Rory Hearne

Question:

1453. Deputy Rory Hearne asked the Minister for Housing, Local Government and Heritage the total funding allocation for social housing acquisitions in 2026; the total funding for acquisitions by local authority; when the allocation will be communicated to each local authority; and if he will make a statement on the matter. [1628/26]

View answer

Written answers

I expect the parameters of the 2026 Second Hand Acquisitions Programme, including individual local authority allocations, to be notified to local authorities in Q1 this year.

Local authorities have been authorised to enter into commitments for 2026 up to a value of 30% of their original 2025 acquisitions budget. This flexibility effectively provides for a multi-annual approach to programme delivery, facilitating local authorities to plan and progress acquisitions between annual programmes, and from one year to the next, with a higher level of certainty vis-à-vis future funding availability.

In the meantime, my Department will continue to engage with individual local authorities as needed regarding the 2025 programme in order to inform learnings for the 2026 programme and ensure local authorities continue progressing acquisitions pending rollout of the full details of the 2026 Second Hand Acquisitions Programme.

Housing Provision

Questions (1454)

Rory Hearne

Question:

1454. Deputy Rory Hearne asked the Minister for Housing, Local Government and Heritage the deadline for which each local authority will be required to publish its Housing Delivery Action Plan; and if he will make a statement on the matter. [1629/26]

View answer

Written answers

Under the new Housing Plan, Delivering Homes, Building Communities, each local authority will prepare a Housing Delivery Action Plan (HDAP) setting out their planned delivery of social and affordable housing out to 2030. The plans will align with targets set by my Department in order to ensure the 72,000 social homes will be delivered by 2030.

In order to further drive the delivery of affordable housing under the new plan, local authorities will set out how the Starter Homes Programme will be implemented within their area. These plans will be completed and published by the local authorities in 2026.

In preparing their HDAP, each local authority will reflect local need to ensure the right mix of homes to respond to local need and priorities.

It should be noted that existing HDAPs run to the end of 2026 and it is expected that new HDAPs, which will run to 2030, will be in place by Q3/Q4 2026.

Housing Provision

Questions (1455)

Rory Hearne

Question:

1455. Deputy Rory Hearne asked the Minister for Housing, Local Government and Heritage the steps he and his Department are taking to support increased housing delivery by local authorities; and if he will make a statement on the matter. [1630/26]

View answer

Written answers

The Government's new Housing Plan, Delivering Homes, Building Communities aims to deliver 300,000 new homes in the period to 2030, including 72,000 social homes. The Plan seeks to significantly scale-up delivery of new build social homes over the coming years, increasing from an average of 8,000 or so homes a year at present to an average of 12,000 per year.

To support this uplift in delivery, the updated National Development Plan has committed record levels of funding for new social and affordable housing, totalling almost €20 billion. In Budget 2026, the total Exchequer funding being made available for the delivery of housing programmes is €7.21bn, comprising €5.19bn in Capital Funding and €2.021bn in Current Funding. The Exchequer Capital provision of €5.19bn will be supplemented by Land Development Agency (LDA) investment (projected up to €1.6bn) and Housing Finance Agency (HFA) lending (projected over €2bn), resulting in an overall capital provision of over €9bn.

This continued record level of funding demonstrates Governments commitment to increasing social and affordable housing delivery and a key focus of the social housing programme is to increase the number of new-build homes.

To incentivise local authorities to deliver more ‘own build’ projects, a new performance fund will be established. Where a local authority exceeds their ‘own build’ target they will receive additional discretionary funding for the delivery of community and placemaking initiatives and projects. In addition, ring-fenced 'new-build' housing delivery teams in each local authority dedicated to own build new social and affordable housing delivery will be fully funded by my Department through reimbursement to local authorities on a performance pay basis.

Delivering Homes, Building Communities will further support additional social housing delivery by mandating the use of standard house layouts and specifications as part of the new approval process and facilitate the use of Modern Methods of Construction (MMC) through a standardised design approach. To further promote the delivery of social housing I will embed the use of a Design and Build contract approach in all local authorities and the AHB sector in order to expedite the delivery of social housing.

Additionally, the new ‘single approval’ process for all new build social housing projects up to a value of €200m will support local authorities to streamline processes and encourage delivery of larger new build social housing developments.

Furthermore, the Land Acquisition Fund will be reformed, streamlined and expanded to ensure it is fit for purpose and can support the level of ambition in the Plan. To this end, the fund will also be increased from the current €239m to at least €500m.

The newly established Housing Activation Office (HAO) will identify and seek to address barriers to the delivery of public infrastructure projects required to enable housing development, through the alignment of funding; and co-ordination of infrastructure providers.

In addition to these measures, Government will establish a revamped contractor-led renewal programme focused on tackling dereliction and vacancy.

The second-hand acquisitions programme supports priority categories of need, including exits from homeless services, tenancy sustainment (tenant in situ), people with a disability and older persons requiring urgent housing responses. €50 million of funding was ring fenced to target acquisitions that support households, primarily larger families with children, to exit long-term emergency accommodation arrangements. The 2026 programme will maintain support for priority categories.

My Department publishes comprehensive programme-level statistics on a quarterly basis on social and affordable housing delivery activity by local authorities and Approved Housing Bodies (AHBs) in each local authority. This data is available to the end of Q3 2025 and is published on the statistics page of my Department’s website (www.gov.ie/en/collection/6060e-overall-social-housing-provision/).

The latest Construction Status Report shows that the social housing pipeline is strong and continues to grow with 13,064 social homes onsite at the end of Q3 2025, with an additional 12,784 homes at design and tender stage – a cumulative total of 25,848 social homes at the design and construction stages. In total, the Construction Status Report provides details on 49,273 new-build social homes across 3,007 schemes. All CSRs are available at the following link: www.gov.ie/en/collection/cb885-social-housing-construction-projects-status-reports/

Housing Provision

Questions (1456)

Rory Hearne

Question:

1456. Deputy Rory Hearne asked the Minister for Housing, Local Government and Heritage the position regarding the industry capability working group; and if he will make a statement on the matter. [1633/26]

View answer

Written answers

Under Housing for All, the Government set up the Industry Capability Working Group to make homebuilding in Ireland faster and more efficient.

The group brings together experts from Government, universities, and the construction industry. Its goal is to improve productivity and encourage innovation in building homes. It works with the Modern Methods of Construction Leadership Group and key agencies like:

• Enterprise Ireland

• Solas and Education & Training Boards

• National Standards Authority of Ireland

• Approved Housing Bodies

• Land Development Agency

• National Development Finance Agency

The Industry Capability Working Group has played an important role in achieving more use of Modern Methods of Construction (MMC) in new homes and increasing apprenticeships, which are up 66% since 2020.

The Working Group continues to meet regularly under the Government's new housing plan, Delivering Homes Building Communities.

It will work with a renewed emphasis on driving priority actions which will have the greatest impact on housing delivery and will adopt a strategic approach to the various initiatives under its remit. Lead initiatives to build the capability of the residential construction industry include innovation and productivity, skills and capacity, enterprise support and standards, compliance and sectoral engagement.

A key priority for the Working Group will be to drive the adoption of MMC across the public housing programme and to overcome barriers to implementation of MMC in the industry more broadly.

Question No. 1457 answered with Question No. 1352.

Housing Provision

Questions (1458)

Pádraig Rice

Question:

1458. Deputy Pádraig Rice asked the Minister for Housing, Local Government and Heritage if, in light of new findings, his position has changed with respect to the transfer and sale of homes in Cork (details supplied); if he has instructed his officials to review the submission and its findings; if he will now engage meaningfully with a group; and if he will make a statement on the matter. [1701/26]

View answer

Written answers

I can confirm that my Department has received the information referred to and is currently reviewing the submission and the details included.

The submission provided recounts complex matters which date back decades. As such, it will require sufficient time to thoroughly examine and consider the details and the history involved.

My Department will keep me updated on the progress of this review.

Local Authorities

Questions (1459)

Aidan Farrelly

Question:

1459. Deputy Aidan Farrelly asked the Minister for Housing, Local Government and Heritage the way in which residents can work with their respective local authorities in respect to partially handing over of defined areas of their estate for the local authority to take in charge. [1780/26]

View answer

Written answers

The legislative process for the taking in charge of housing estates by local authorities is set out in section 180 of the Planning Act 2000. The prescribed process in this regard applies to residential developments consisting of two or more dwellings that have been granted planning permission under section 34 of the Act.

There is no automatic requirement for local authorities to take over unfinished housing estates after a certain period of time. Under section 180 (1) of the Act, the planning authority is obliged to initiate the taking in charge process where requested by either the developer of, or by the majority of owners of the dwellings in, the estate in question. However, this is subject to the development being completed to the satisfaction of the authority and in accordance with the permission and any conditions attached thereto.

Where developments have not been completed to the satisfaction of the planning authority, and where enforcement proceedings in this connection have not been commenced by the planning authority within 4 years of the expiry of the planning permission relating to a development, section 180 (2)(a) of the Act provides that the planning authority shall, where requested by the majority of owners of the houses involved, initiate the taking in charge procedures under section 11 of the Roads Act 1993, as amended (the Roads Act).

Where this particular approach is being progressed, the authority may apply the security or development bond provided as part of the planning application for the purposes of ensuring the satisfactory completion of the development.

Where the calling in of the development bond is not possible or sufficient, section 180(2A) of the Act provides that the initiation of the taking in charge procedures under section 11 of the Roads Act shall not preclude the planning authority concerned from pursuing a developer for any costs incurred by the authority in respect of necessary works undertaken on a development to enable it to be taken in charge by that authority.

In order to conclude the taking in charge process where the development has been deemed to have been satisfactorily completed, a local authority is required to make a declaration under section 11 of the Roads Act following a proposal by the executive. The making of such a declaration, which effectively confirms that the authority is prepared to take over responsibility for the ongoing maintenance of the public works elements of the estate, is a reserved function of the elected members of a local authority.

Therefore, the decision to take any particular estate or estates in charge is ultimately one for the elected members of the local authority who, by way of declaration made under the Roads Act, will make such a decision.

In addition, it should be noted that financial decision making and the accountability of local authorities is a matter for the elected members of a local authority who have direct responsibility in law for all reserved functions of the authority, which includes the adoption of the annual budget of the local authority.

In this regard, section 103 of the Local Government Act 2001, as amended, provides for the local authority budgetary process. It is a matter for each local authority to determine its own spending priorities in the context of the annual budgetary process, having regard to both locally identified needs and the funding resources available to the local authority. This includes the taking in charge of housing estates.

Departmental Budgets

Questions (1460)

Albert Dolan

Question:

1460. Deputy Albert Dolan asked the Minister for Housing, Local Government and Heritage the date on which a supplementary estimate or supplementary estimates was sought in respect of his Department’s Vote for each of the past ten years, and to the date in 2026; the gross and net amount involved in each case; and the Vote subheads to which each supplementary estimate related. [1798/26]

View answer

Written answers

The process for referral and consideration of a Supplementary Estimate by the Select Committee is progressed by means of a Memorandum for Government which is brought by the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation. The date on which a Supplementary Estimate is sought is therefore a matter for that Department.

Details in relation to the amount involved in each Supplementary Estimate for the past 10 years and the Vote subheads to which each Supplementary Estimate is related can be found in my Department's Appropriation Accounts for each relevant year. These are published by the Comptroller and Auditor General (C&AG) and can be found at: www.audit.gov.ie/en/publications/, by clicking on "Appropriation Accounts". The 2025 Appropriation Account will be presented to the C&AG and published later this year following audit.

Departmental Budgets

Questions (1461)

Albert Dolan

Question:

1461. Deputy Albert Dolan asked the Minister for Housing, Local Government and Heritage the value of expenditure originally allocated in the Estimates to specific programmes or staffing measures that could not be spent as planned within the year for each of the past five years; and whether such underspends were surrendered, carried forward, or reallocated to other areas within the Vote. [1819/26]

View answer

Written answers

My Department's Appropriation Accounts which are published by the Comptroller and Auditor General (C&AG) set out the full details of expenditure for the relevant years and can be found at: www.audit.gov.ie/en/publications/, by clicking on "Appropriation Accounts". The 2025 Appropriation Account will be presented to the C&AG and published later this year following audit.

Summary details of the REV Allocations and Final outturn of expenditure for the years 2021-2024 are set out below:

Vote 34 - DHLGH

REV Allocation

Final Outturn

Deferred Surrender – capital carryover

Amount Surrendered to Exchequer

2024

€8,288m

€8,278m

N/A

€10.998m

2023

€6,741m

€6,585m

€141m

€14.254m

2022

€6,148m

€5,561m

€340m

€246.7m

2021

€5,469m

€5,077m

€275.8m

€116.7m

Under Section 91 of the Finance Act, 2004, all or part of any unspent appropriations for capital supply services may be carried over for spending in the following year. This provides for the carryover of up to 10% of the REV allocation (Capital) from one year to the next. This must be expended in the following year- i.e. it is not permissible to further defer any surplus.

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