Written Answers Nos. 150-172
150. Deputy John Connolly asked the Minister for Enterprise, Tourism and Employment for an update on the progress made under the West Regional Enterprise Plan to date; and if he will make a statement on the matter. [1537/26]
View answerBalanced regional development is a Government priority and a central component of the White Paper on Enterprise 2022-2030 is to support balanced regional enterprise development. My Department and its agencies contribute to this agenda in several ways, including through the nine Regional Enterprise Plans (REPs). These are bottom-up plans developed and led by regional stakeholders, which focus on collaborative initiatives to strengthen the enterprise ecosystem in each region.
The West REP covers the counties of Galway, Mayo and Roscommon and its Steering Committee includes stakeholders from the Enterprise Agencies, LEOs, Local Authorities, Regional Skills, Higher and Further Education, Fáilte Ireland and companies in the private sector and others.
The West REP has twenty-six actions under seven Strategic Objectives, which focus areas include decarbonisation, digitalisation and place-making.
The REPs had been extended for one year to end 2025 with agreement from the Regional Enterprise Plans National Oversight Group at its meeting of 25 April 2024. This extension provided an additional year for continued implementation of the existing plans and time to review the REP initiative and consider the best approach to the future of the REPs.
In this context, my Department commissioned an independent review of the Regional Enterprise Plan initiative in 2025. A Steering Group made up of REP stakeholders and Department officials oversaw the review. The review included significant engagement with regional enterprise stakeholders, in-depth analysis of the plans and their implementation progress reports, and consideration of international approaches to regional enterprise development. The review also included recommendations and options for the future of the REPs.
I along with my colleagues Minister Burke and Minister Smyth will be considering the complete review along with the Final Progress Reports for the Regional Enterprise Plans 2022-2025 due this month, in planning for the future approach to the REPs.
151. Deputy Paul Murphy asked the Minister for Enterprise, Tourism and Employment if he will end exemptions from the national minimum wage; and if he will make a statement on the matter. [1619/26]
View answerThe National Minimum Wage Act prescribes the minimum hourly rate of pay for the majority of employees in Ireland, subject to a small number of exemptions.
Pursuant to section 5 of the National Minimum Wage Act, 2000, exemptions from the statutory minimum wage are in place for statutory apprentices, certain close family members and certain activities undertaken by prisoners.
Apprentices:
Apprentices are excluded from the National Minimum Wage Act in recognition of the unique nature of apprenticeships and the fact that a long-established practice for determining rates exists.
Apprenticeships offer a unique combination of education and work experience. When the National Minimum Wage was first introduced it was recognised that providing an exemption for apprentices would promote and encourage employers to focus on training apprentices, and offering opportunities to them, while at the same time recognising the cost to employers in terms of time invested and productivity forgone.
Apprentices are employees and all of the 78 apprenticeship programmes are undertaken under a contract of employment. For the majority of apprenticeships, the rate of pay is agreed between the apprentice and the employer, with the employer paying the apprentice during both on-the-job and off-the-job training elements. For the 25 craft apprenticeship programmes, the minimum rates of pay applying under the employment contract are either agreed within the relevant sector, or are set out in legally binding Sectoral Employment Orders recommended by the Labour Court.
Any evidence submitted as part of the current public consultation on the development of the new Apprenticeship Action Plan will inform the development of evidence-based policy on the exemption of apprentices from the National Minimum Wage.
Close family members:
The National Minimum Wage Act exempts certain close family members of an employer from the entitlement of the National Minimum Wage. The Act states that “the spouse, civil partner, father, mother, grandfather, grandmother, step-father, step-mother, son, daughter, step-son, step-daughter, grandson, grand-daughter, brother, sister, half-brother or half-sister of an employer, employed by the employer” is not entitled to the minimum wage.
This is a long-standing exemption, introduced in recognition of the special status afforded to close relatives in other areas of labour legislation. The exemption recognises the nature of family businesses and the special nature of the relationship between close family members which impacts the nature of “labour” in these instances.
Certain activities undertaken by prisoners
The National Minimum Wage Act exempts certain non-commercial activity or work engaged in by prisoners under limited circumstances from the entitlement to the remuneration of the National Minimum Wage.
The rationale for the exclusion of “non-commercial activity or work engaged in by prisoners under the supervision of the governor or person in charge of the prison concerned” is evident from the list of illustrative examples contained within the National Minimum Wage Act, such as:
• “any cleaning or kitchen work or other work relating to the operation of the prison;
• activity of an educational, training or work experience nature which is intended to prepare prisoners for their re-integration into society;”
These are activities that can be clearly distinguished from the activities that would constitute the provision of labour under a contract of employment or in the context of an employment relationship. These activities are not supervised by an “employer”, but rather are assigned by prison authorities, within the prison.
For other activities, prisoners have a right to the minimum wage. Prisoners who work outside the prison in contracts of employment are entitled to the statutory minimum wage.
152. Deputy Pádraig O'Sullivan asked the Minister for Enterprise, Tourism and Employment if he will report on the work of the Cost of Business Advisory Forum on a comprehensive review of the cost structure for SMEs; and if he will make a statement on the matter. [1534/26]
View answerThe Government recognises that the cost of doing business has been an issue for firms in recent years, arising from both the wider inflationary trends and Government mandated changes in the form of improvements to working conditions across a range of areas. It is important to note that costs for firms, as measured through the CSO’s Wholesale Price Index, are declining, and are down 5.3% in the 12 months to November 2025.
My Department has taken action to address fiscal and regulatory issues, including the establishment of the Cost of Business Advisory Forum (June 2025), and the publication of the Action Plan on Competitiveness and Productivity (September 2025). Both of these actions deliver on the Programme for Government commitments to support Small Business, Enterprise and Industries and to develop Government policy which focuses on the economic areas that fall within our domestic sphere of influence.
The Cost of Business Advisory Forum’s purpose is to critically examine issues that can lead to higher costs for business in Ireland and review associated regulatory and infrastructural issues that merit a changed approach. At present there are twenty-five member organisations who represent a broad section of Ireland’s enterprise sector (including SMEs and MNC’s), who regularly contribute to the work of the Forum, alongside active engagement and dialogue with a variety of State Agencies, Regulators, and Government Departments.
Forum members adopted a comprehensive thematic workplan in June 2025 and since then have met to consider a series of themes: Energy Costs and Security of Supply; Insurance Costs; Planning and Infrastructural Delivery; and Water Services and Wastewater. There are a number of remaining meetings scheduled for Q1 2026 and these will focus on Legal Costs; and Regulation: Reporting and Compliance.
The Forum is in the process of drafting the final report, with an indicative date to present the report to Government in Q1 2026.
153. Deputy George Lawlor asked the Minister for Enterprise, Tourism and Employment the steps his Department is taking to attract new foreign direct investment, particularly in emerging sectors such as green technology and digital services; and if he will make a statement on the matter. [1341/26]
View answerForeign direct investment continues to drive growth, innovation, and competitiveness in our economy. My department works closely with IDA Ireland to ensure a strong pipeline of FDI into Ireland.
IDA has reported that a record number of investments were approved last year at 323, a 38% increase on 2024. This is expected to create over 15,300 new jobs. The agency’s existing 1,800 client companies employ more than 300,000 people across the country.
Green and digital innovation are at the centre of IDA’s current strategy, Adapt Intelligently: A Strategy for Sustainable Growth and Innovation 2025-29. The strategy identifies sustainability as a key FDI growth driver, alongside digitalisation and AI, semiconductors and health. Ireland’s existing strengths and IDA Ireland’s portfolio of client companies are aligned with these four strategic growth drivers. The strategy aims to realise green economy opportunities and embrace digitalisation and AI opportunities across all sectors, while partnering with clients to decarbonise their business.
A key objective is to increase the scale and impact of innovative FDI activity in Ireland across advanced manufacturing and intelligent services sectors. As part of this approach, IDA targets RD&I opportunities aligned with its strategy such as in fintech and digital services alongside national policy priorities such as sustainability and digitalisation. Last year the agency announced 80 RD&I investments supporting a record €2.5bn in client expenditure.
IDA targets existing and emerging digital and AI opportunities, including those that align with and support Ireland’s green transition. Furthermore, IDA is targeting FDI in the offshore wind value chain, green hydrogen and emerging green economy investments of scale, supporting the Powering Prosperity national strategy. Ireland’s wind energy potential is one of the strongest in Europe.
My Department has launched a €300 million Environmental Aid Fund and the Government’s Action Plan on Competitiveness includes a commitment to utilise this scheme to the fullest extent in providing capital support grants to high-impact decarbonisation projects in manufacturing sectors through Enterprise Ireland and IDA Ireland. In the coming months, I also propose to bring forward legislation providing for a new Environmental Protection Aid grant, streamlining the approval process for such grants and strengthening the ability of IDA and Enterprise Ireland to support sustainability projects.
IDA Ireland and Enterprise Ireland are working to ensure regional collaboration and shared infrastructure for innovation. My Department will continue to support collaboration between the FDI and indigenous firms in Ireland, and we will ensure policies, strategies and the legislative toolkit are constantly kept under review to ensure objectives set out in this critical part of the economy are met.
154. Deputy Conor D. McGuinness asked the Minister for Enterprise, Tourism and Employment the number of IDA-hosted visits to each county in 2025. [1722/26]
View answerRegional development is a key focus of our Programme for Government and is central to the work of my Department and our enterprise development agencies. In this regard, IDA Ireland is continuing its strong commitment to regional development as one of four key strategic objectives of its current strategy, "Adapt Intelligently". This ambitious strategy aims to secure 550 foreign direct investment (FDI) projects outside Dublin, accounting for 55% of all planned investments (1,000) over that period.
I recently announced the results of the first year of this strategy and was impressed that 323 investments were secured by IDA Ireland during 2025. This is the highest number of investments ever, a 38% increase on 2024. These investments are expected to create over 15,300 additional jobs in the coming years, across the country, which is significant. 183 of these investments, that is 57% of all went into regional locations.
The availability of suitable property and strategic sites is a critical component of the regional value proposition and can be the key differentiator in investment decisions in the regions from both new and existing clients as well as clients of Enterprise Ireland and the LEOs. Through its Regional Property Programme IDA aims to provide agile, sustainable, flexible property solutions providing certainty to clients and meet demand.
IDA Ireland has a team dedicated to the delivery of investments, who work closely with colleagues overseas and in specialised sectors to secure investment to the regions. The Agency continues to work closely with key stakeholders, including County Councils and skills and education providers to promote the regions as a destination for foreign direct investment.
As requested, the number of sites visits by county is summarised below. I am advised that the latest data available for 2025 is to end Q3, the full-year data will be available next month.
|
County |
Total to Q3 2025 |
|
Carlow |
4 |
|
Cavan |
2 |
|
Clare |
15 |
|
Cork |
45 |
|
Donegal |
3 |
|
Dublin |
197 |
|
Galway |
30 |
|
Kerry |
3 |
|
Kildare |
3 |
|
Kilkenny |
5 |
|
Laois |
5 |
|
Leitrim |
1 |
|
Limerick |
25 |
|
Longford |
2 |
|
Louth |
8 |
|
Mayo |
1 |
|
Meath |
1 |
|
Monaghan |
1 |
|
Offaly |
4 |
|
Roscommon |
3 |
|
Sligo |
5 |
|
Tipperary |
2 |
|
Waterford |
16 |
|
Westmeath |
17 |
|
Wexford |
5 |
|
Wicklow |
1 |
|
Grand Total |
404 |
|
Total outside Dublin |
207 |
|
% outside Dub |
51% |
It should be noted that site visits are only one measure of a company’s interest in a particular location and naturally, year-on-year, the number of visits to any location will vary. Furthermore, site visits may not necessarily be a true measure of the overall level of FDI activity in a region or county. Additionally, potential clients visiting Ireland may visit more than one county and may return to a location more than once. I must also stress that, ultimately, individual investors decide which counties to visit, and where to locate their investments.
155. Deputy Brendan Smith asked the Minister for Enterprise, Tourism and Employment the number of jobs Enterprise Ireland supported in each county in the Border region in 2025; how this compares with each county in the Border region in 2020; and if he will make a statement on the matter. [1730/26]
View answerThe Enterprise Ireland employment figures for 2025 will not be published until the last week of January 2026. The latest figures currently available reference 2024.
Despite the global crises and geopolitical challenges since 2020, EI-supported companies have delivered an excellent performance, increasing employment from 220,613 jobs in 2020 to 234,454 in 2024.
In relation to the border region, counties Cavan, Monaghan, Louth, Leitrim, Sligo, and Donegal, the overall increase in employment also applies. In 2020, there were a total of 24,690 EI supported jobs in the region. In 2024, this had increased to 28,112 with all counties showing growth apart from Donegal which registered a slight loss between 2020 and 2024.
Please see table below for illustration of EI 2020 jobs figures compared to the latest available data for 2024.
|
County |
2020 Total |
2020 Border |
2024 Total |
2024 Border |
|
Carlow |
3,171 |
|
3,714 |
|
|
Cavan |
6,045 |
6,045 |
6,681 |
6,681 |
|
Clare |
4,372 |
|
5,566 |
|
|
Cork |
25,706 |
|
26,026 |
|
|
Donegal |
4,148 |
4,148 |
3,684 |
3,684 |
|
Dublin |
77,352 |
|
79,111 |
|
|
Galway |
8,369 |
|
9,687 |
|
|
Kerry |
4,697 |
|
5,206 |
|
|
Kildare |
9,154 |
|
9,206 |
|
|
Kilkenny |
4,784 |
|
7,255 |
|
|
Laois |
1,849 |
|
2,060 |
|
|
Leitrim |
585 |
585 |
978 |
978 |
|
Limerick |
9,774 |
|
8,915 |
|
|
Longford |
2,959 |
|
2,511 |
|
|
Louth |
6,372 |
6,372 |
6,748 |
6,748 |
|
Mayo |
4,888 |
|
6,431 |
|
|
Meath |
7,845 |
|
9,034 |
|
|
Monaghan |
5,548 |
5,548 |
7,644 |
7,644 |
|
Offaly |
4,172 |
|
4,147 |
|
|
Roscommon |
1,754 |
|
1,515 |
|
|
Sligo |
1,992 |
1,992 |
2,377 |
2,377 |
|
Tipperary |
6,556 |
|
6,732 |
|
|
Waterford |
6,208 |
|
6,139 |
|
|
Westmeath |
3,296 |
|
3,269 |
|
|
Wexford |
5,114 |
|
5,943 |
|
|
Wicklow |
3,903 |
|
3,875 |
|
|
Grand Total |
220,613 |
24,690 |
234,454 |
28,112 |
156. Deputy Matt Carthy asked the Minister for Enterprise, Tourism and Employment the initiatives he or his Department or associated State agencies have taken to encourage prospective new owners to establish a business at a former factory (details supplied) at Carrickmacross; and if he will make a statement on the matter. [1239/26]
View answerDepartment officials have confirmed that efforts are continuing to find a buyer for this site. Enterprise Ireland is providing ongoing support by facilitating introductions to potential buyers where appropriate. The owners of the business have also appointed an external agent that is actively seeking interest from potential purchasers of the facility.
Enterprise Ireland have advised that, while they have not facilitated visits to the site, discussions have been held with a range of interested parties with a number of the discussions progressing to expression of interest stage. Active promotion of the facility is ongoing and further expressions of interest are being sought from potential suitable parties both in Ireland and internationally.
Enterprise Ireland will continue to support the promotion of the facility to potential purchasers.
157. Deputy Pa Daly asked the Minister for Enterprise, Tourism and Employment the measures he is taking to support the tourism industry in Kerry; and if he will make a statement on the matter. [1236/26]
View answerTourism is a vital indigenous industry and is of particular importance to counties such as Kerry, where it supports employment and local economies.
The Government, through my Department and its agencies, supports the tourism sector in Kerry through the implementation of A New Era for Irish Tourism – the National Tourism Policy Statement, which focuses on supporting tourism SMEs, extending the tourism season and ensuring balanced regional development. Fáilte Ireland and Tourism Ireland are central to delivering this policy at local level.
Kerry continues to benefit from targeted Fáilte Ireland investment, including capital funding for tourism infrastructure, festivals and destination development. Kerry has 5 Destination and Experience Development Plans including the North Kerry Development plan which was launched in February 2025 and will help drive and sustain tourism in North Kerry and West Clare.
A new Destination and Experience Development Plan (DEDP) for South Kerry is currently underway to build on the success of the Skellig Coast Visitor Experience Development Plan covering the entire Iveragh Peninsula including Kenmare. It will support major projects like the UNESCO Transatlantic Cable initiative, enhanced mobility on Valentia Island and expanded Dark Sky areas.
Bray Head Tower in Valentia Island was opened in Dec 2025 following an investment of €2.13 million from Fáilte Ireland and was delivered in partnership with Kerry County Council. Bray Head viewing platform is due to be opened later this month. The first section of the South Kerry Greenway opened in December 2025.
Across the coastline of the Kingdom, another exciting development is taking place in Fenit, where a new €1.3 million Water Sports Facility is now under construction which is funded by Fáilte Ireland and Kerry County Council. The facility will provide year-round amenities, including hot showers, changing rooms, toilets, secure storage and equipment washdown areas – all designed with accessibility and sustainability in mind.
Samhain Chiarraí is one of seven destinations under Failte Ireland’s pilot scheme, and will receive €100,000 annual funding for three years. This took place in October to November of last year with parades, fire spectacles, food trails, and community collaborations. These events were organised by Kerry County Council.
Tourism businesses in Kerry can access a range of business, sustainability and skills supports offered by Fáilte Ireland to help address cost pressures, improve competitiveness and support employment. The programmes include the Champions Programme which is designed to help tourism businesses enhance their team’s customer service skills and build local product knowledge. Fáilte Ireland’s Access for Success Initiative provides tailored support and expert guidance to help hotels become a leader in accessible and inclusive hospitality. Fáilte Ireland is also part of the National Enterprise Hub which makes it easier to access information on all government supports for funding, programmes and resources for Irish tourism and hospitality businesses which brings everything together in one convenient location.
Overseas and domestic marketing by Tourism Ireland and Fáilte Ireland continues to promote Kerry as a key tourism destination.
I remain committed to supporting a strong, sustainable tourism sector in Kerry and will continue working with State agencies and local stakeholders to achieve this.
158. Deputy Barry Heneghan asked the Minister for Enterprise, Tourism and Employment the actions his Department is taking to support regional and community-based tourism projects in 2026, particularly in Dublin Bay North; and if he will make a statement on the matter. [1751/26]
View answerFáilte Ireland is actively supporting the development of marine and coastal tourism in Dublin Bay North through a series of strategic initiatives. Central to this work is the Dublin Coastal Trail, launched in 2022, which provides a flagship framework to showcase Dublin’s coastline from Skerries to Killiney. The trail currently features 11 stops, including Howth and Raheny & Bull Island, with plans to expand to five additional locations: Clontarf/Dollymount, Dublin Port (integrating the new Dublin Port Greenway), Balbriggan, Donabate, and Blackrock. This expansion will improve visitor orientation, encourage exploration, and help disperse seasonal visitor traffic across coastal communities.
Work is also underway on the Dublin Coast Destination & Experience Development Plan (DEDP). This five-year plan is being developed in close partnership with Dún Laoghaire-Rathdown County Council, Fingal County Council, Dublin City Council, tourism agencies, local businesses, and community stakeholders. The DEDP will set out a long-term strategic framework to grow marine and coastal tourism, extend the tourism season, strengthen local economies, and support operators in delivering distinctive, high-quality experiences.
Fáilte Ireland is a named partner in the Dublin Bay UNESCO Biosphere, ensuring that tourism development aligns with principles of sustainability, biodiversity protection, and environmental stewardship. In parallel, Fáilte Ireland continues to invest in seasonal and off-season events such as New Year’s Festival Howth and the Home of Halloween Fingal Hub, which attract visitors outside peak periods and provide direct economic benefits to local businesses.
In line with the Programme for Government, my Department published the new National Tourism Policy Statement, “A New Era for Irish Tourism”, on 1 December 2025. This five-year strategy sets out a clear policy direction for the tourism sector, aligning tourism with the wider enterprise, trade, and employment agenda while ensuring sustainable and inclusive growth. It directly addresses key challenges including climate change, seasonality, and evolving international travel trends. The policy sets ambitious targets, including increasing overseas tourism revenue to €9 billion and domestic tourism revenue to €5.8 billion by 2031, raising tourism employment to at least 250,000, and achieving balanced regional development. Implementation will be overseen by a new Tourism Policy Oversight Group, with Fáilte Ireland and Tourism Ireland aligning their corporate plans accordingly.
Most recently, my Department published its Sectoral Capital Plan 2026–2030 under the National Development Plan. This commits €4.7 billion in capital investment over five years, including €400 million for tourism development and promotion, with €77 million allocated to overseas marketing and €200 million to tourism product development across all regions.
159. Deputy Peadar Tóibín asked the Minister for Enterprise, Tourism and Employment if his Department has undertaken any assessment on the impact of rising hotel costs on tourism rates in the country. [64065/25]
View answer187. Deputy Peadar Tóibín asked the Minister for Enterprise, Tourism and Employment if his Department has undertaken any analysis on the average cost of hotel rooms in each of the past ten years, and the impact this has on tourism rates. [1409/26]
View answerI propose to take Questions Nos. 159 and 187 together.
The Programme for Government recognises the central importance of the tourism sector to Ireland's economy and communities, providing around 228,800 jobs currently and €6 billion in income to our economy in 2024.
The role of my Department in relation to tourism lies primarily in the area of national tourism policy, set out most recently in enterprise.gov.ie/en/publications/a-new-era-for-irish-tourism-new-national-tourism-policy.html, the National Tourism Policy Statement I published last month. Implementation of that policy is a matter for the tourism agencies, Fáilte Ireland and Tourism Ireland.
The remit of Fáilte Ireland in this area is to ensure that accommodation quality standards meet visitor needs. Commercial decisions on pricing are the responsibility of the business owners. These pricing decisions are driven by a combination of factors. Every individual business needs to consider the wider implications of its price setting model, in order to safeguard their business and to maintain the good-value proposition of Ireland as a tourist destination.
In November 2025 Fáilte Ireland undertook research examining hotel average daily rates (ADR) in Dublin. The research indicated that the ADR for hotel rooms in the city had reached €174, up from €142 in 2019, representing growth of 23% over the period. This increase occurred during a time when approximately 5,000 new hotel rooms were added to the Dublin market between 2019 and 2024.
On this basis, Dublin ranked 11th among a set of comparator markets, comprising a range of European capitals and other high-population centres, compared with 8th place in 2019. The average ADR growth across all comparator markets over the same period was calculated at approximately 31%.
The research also suggested that Dublin is the second strongest-performing market among the comparator cities in terms of hotel occupancy, with a year-to-date occupancy rate of 83.2% as of October 2025.
Separately, Fáilte Ireland reports that, nationally, as of Q3 2025 there are 12,750 new tourism accommodation bed spaces under construction, with planning permission granted for a further 37,550 bed spaces.
Fáilte Ireland research typically measures sentiment among domestic tourists and tourism business operators through on-going surveys conducted at intervals during the year, while Tourism Ireland monitors sentiment among external visitors to the island of Ireland, sampling different markets over time. The broad thrust of that research currently suggests that visitors place a high value on taking a holiday, but are concerned about cost of living pressures and are therefore looking for good value in the marketplace. Across different markets Ireland is maintaining it's perception in the market as a good value premium tourism destination.
The tourism destinations market is expanding and is highly competitive and Ireland must continue to focus on and invest in it's tourism offering to retain our repeat visitors and explore new markets to attract new visitors.
Less mature tourism destinations, particularly in rural Ireland, do not currently face capacity constraints and are well positioned to grow in the medium term.
The development of a Tourism Accommodation Strategy is a key action under A New Era for Irish Tourism, and I have committed to delivering that Strategy this year with the objective of realising an enhanced, diverse and expanded tourism accommodation offering, accessible to visitors at a range of price points. The tourism policy and related accommodation strategy will place particular attention on those areas with the greatest untapped potential, ensuring that tourism growth is geographically balanced and delivers meaningful year-round benefits to communities across Ireland.
160. Deputy Paul Murphy asked the Minister for Enterprise, Tourism and Employment if he will support revising the law to grant workers a right to work remotely; and if he will make a statement on the matter. [1618/26]
View answerSince March 2024, all employees have the right to request a remote working arrangement under the Work Life Balance and Miscellaneous Provisions Act 2023. The introduction of this right was an outcome of the National Remote Work Strategy, which included an action to legislate to provide employees with the right to request remote working.
This legislation is accompanied by a Code of Practice on the Right to Request Flexible and Remote Working, offering practical guidance to both employers and employees on the legislation.
The right to request remote working is available to all employees, however it should be acknowledged that not all occupations, industries, or particular roles within an enterprise will be appropriate or suitable for remote working. In addition, Government cannot dictate terms agreed between an employee and employer.
Remote working arrangements should be agreed between employees and employers to allow each party to realise the benefits of remote working where possible and the Code of Practice supports this process.
My Department is currently undertaking a statutory review of the operation of the remote working provisions of the Work Life Balance and Miscellaneous Provisions Act 2023 to assess the effectiveness of the legislation in providing the entitlements, to evaluate the clarity of the legislation and to identify any unintended consequences of the legislation.
We achieved significant engagement from employers, employees, representative bodies, members of the public and the Workplace Relations Commission as part of this review process and I look forward to considering the final report in due course.
In addition to our work on the legislation, Government has developed and introduced a suite of policies and supports for remote working, including:
• The development of a National Hub Strategy, which will inform the future direction of the National Hub Network. Underpinned by significant Government investment, there are currently 400 facilities across the country on-boarded to the online platform. The Department of Rural and Community Development and the Gaeltacht, together with my Department, is leading on this work.
• The Working in Ireland Survey, which is co-funded by my Department, is currently being carried out by University College Dublin. The survey investigates a variety of employment quality factors, including work-life balance.
• The Department of Taoiseach has requested that the National Economic and Social Council (NESC) undertake research on the evolution and impact of remote and hybrid working in Ireland.
• The Programme for Government set a target to complete the installation of high-speed fibre broadband to 1.1 million people nationwide by 2026.
• There is also an income tax deduction for people working from home.
Through these actions Government remains dedicated to enabling remote work in a manner that delivers maximum economic, social, and environmental benefits.
161. Deputy Joe Neville asked the Minister for Enterprise, Tourism and Employment the way in which his Department is supporting Irish SMEs looking to enter international markets; and if he will make a statement on the matter. [66678/25]
View answerThe Government's Action Plan on Market Diversification sets out a path to support Irish businesses to adapt to the global trading environment by striking out into new and diverse markets while deepening their engagement in existing markets. As a global and open trading economy deeply connected into international supply chains, the Action Plan also serves to mitigate current risks and bolster our economic resilience.
Enterprise Ireland's Strategy 2025 -2029, titled 'Delivering for Ireland, Leading Globally', outlines a comprehensive plan to support small and medium-sized enterprises (SMEs) through a combination of financial, policy and strategic initiatives. From a position of strength and resilience, Irish enterprise is facing challenges due to trade volatility, digital transformation altering business models and processes, and climate change. The Strategy seeks to support Irish business to navigate these challenges via delivery of support to accelerate sustainable Irish business to start, compete, scale and connect.
Enterprise Ireland has launched two new grants to support exporting companies to assess and respond to the impact of US trade tariffs.The roll-out of the supports is aligned with the Action Plan on Market Diversification.
The new supports help companies to develop tariff mitigation strategies and to be market diversified. They are:
• The Market Research Grant which offers funding of up to €35,000 for companies to assess the full impact of tariffs, gain market insights and develop mitigation strategies.
• The New Markets Validation Grant which offers funding of up to €150,000 for companies to develop market entry strategies for new markets or new products.
The two new grants, as well as Enterprise Ireland’s trade tariff response team and global team across a network of 42 international offices, are key supports in assisting Irish exporters take concreteoperational and diversification measures to safeguard profitability and protect jobs.
These financial supports are part of a range of supports to address companies Export Development needs, and Enterprise Ireland will continue to promote these solutions to support business plans and market diversification strategies.
162. Deputy George Lawlor asked the Minister for Enterprise, Tourism and Employment the assessment his Department has completed on the effectiveness of the increased cost of doing business grant for SMEs; whether further rounds of support are planned for 2026; and if he will make a statement on the matter. [1340/26]
View answerOver €410 million was paid out to SMEs across the country under the Increased Cost of Business (ICOB) grant scheme and the Power Up grant scheme in 2024 and 2025.
The Power Up grant scheme was aligned with the ICOB grant scheme, and a tender process is currently underway for an independent assessment of both grant schemes.
Both the ICOB and Power Up grant schemes have closed and it is not intended to have any further rounds of support under these grant schemes.
In terms of broader supports for businesses, the National Enterprise Hub online portal provides all business owners with a centralised signposting service of over 230 Government supports from 23 Departments and Agencies. The Hub has a team of expertly trained advisors who can help to diagnose the needs of your business and direct you to the appropriate available supports or indeed put you in direct contact with the relevant agency.
163. Deputy Albert Dolan asked the Minister for Enterprise, Tourism and Employment the way he is ensuring that small and micro-businesses are not disproportionately affected by regulatory burdens compared to larger multinationals. [1727/26]
View answerI am very conscious of the need to ensure that small and micro-businesses are not disproportionately impacted by regulatory requirements compared to larger firms. The Small Business Unit was established in my Department last year, fulfilling a Programme for Government commitment and demonstrating the importance that the Government places on small businesses.
The Unit has been tasked with ensuring that the needs and issues of small businesses have a dedicated focus and are recognised across Government. The SME Test plays a central role in this regard, encouraging policymakers to consider the potential impact of new measures on SMEs and to mitigate those impacts where appropriate.
In May 2024, the Government committed to ensuring that an enhanced SME Test will be applied to all major new measures. In October 2024, the Government then formally approved the enhanced SME Test and Guidelines.
The Programme for Government commits to “rigorously implementing the SME Test to scrutinise every new piece of legislation and regulation for its impact on SMEs”.
The Action Plan on Competitiveness and Productivity, also states that, “all Government Departments will apply the SME test to all measures, in particular to policy initiatives where it is proposed to increase costs on small business and include the SME Test in the Government handbook.”
We are seeing growing and more consistent use of the SME Test across Government. In 2024, 26 SME Tests were applied by 8 Departments. Up to the end of Q3 2025, a further 22 SME Tests were completed. I am keen for this number to continue increasing year on year, and my officials and I are exploring ways to strengthen enforcement and consistent application of the SME Test across Government.
More broadly, the Government recognises the cost pressures faced by businesses in recent years. My Department is taking action to address both fiscal and regulatory issues, including the establishment of the Cost of Business Advisory Forum in June 2025 and publication of the Action Plan on Competitiveness and Productivity in September 2025. Both actions deliver on Programme for Government commitments to support Small Business, Enterprise and Industries.
The Forum brings together 25 business organisations, representing SMEs and multinationals, to examine issues contributing to higher business costs, including energy, insurance, planning, water services, legal costs, and regulatory compliance. It is currently drafting its final report, which will outline its findings and identify steps to mitigate rising costs or address related regulatory or infrastructural issues that merit a revised approach, with an indicative presentation to Government planned for Q1 2026.
I can assure the Deputy that my Department will continue to work across Government to ensure that regulatory measures are proportionate and that SMEs and micro businesses are protected from unnecessary burdens.
164. Deputy Peadar Tóibín asked the Minister for Enterprise, Tourism and Employment the steps he is taking to increase the tourism potential of County Meath. [64062/25]
View answer166. Deputy Darren O'Rourke asked the Minister for Enterprise, Tourism and Employment his plans to increase the number of overnight tourism stays in County Meath in 2026; and if he will make a statement on the matter. [1719/26]
View answerI propose to take Questions Nos. 164 and 166 together.
The Programme for Government commits this Government to working with Fáilte Ireland to ensure a balanced regional spread of tourism across the country. This includes promoting and enhancing our key tourism brands: the Hidden Heartlands, Ireland’s Ancient East, the Wild Atlantic Way, and Dublin whilst ensuring longer stays.
County Meath is an integral part of Fáilte Ireland’s Ireland’s Ancient East regional tourism development strategy for 2023–2027. This region is internationally recognised for its rich heritage and the diverse tracks and trails that allow visitors to explore and discover its unique character.
One of the standout achievements in Meath has been the continued success of the world-class Púca Festival, which has positioned the county as an emerging tourism destination. Developed by Fáilte Ireland in partnership with Meath County Council, the festival plays a vital role in attracting visitors, generating revenue, and creating jobs in local communities.
In addition, the Home of Halloween Destination Development Scheme, operated by Fáilte Ireland, issued an open call to all local authorities in 2025. Through a competitive process, Meath County Council and Louth County Council were successful with a joint project. Under this scheme, €2.1 million will be invested in seven locations nationwide between 2025 and 2028. Each destination will receive up to €100,000 annually over three years.
Fáilte Ireland’s Digital that Delivers programme, which supports businesses in developing digital skills and expanding online sales channels, businesses in Meath have received over €257,000 in funding. This two-year programme provides training, expert advice, and financial support to help tourism businesses thrive in an increasingly digital marketplace.
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.
Tourism Ireland’s new global campaign – ‘Ireland Unrushed’ – was live across 13+ markets for the month of June in 2025, showcasing new ways for overseas holidaymakers to explore the island and take time to enjoy our scenery, culture and heritage more deeply. Based on the insight that 80% of overseas visitors who choose non-sun holidays are seeking a sense of exploration on their trips, the new campaign showcased enjoyable journeys, highlighting experiences in nature and in local communities.
Finally, I recently launched our new National Tourism Policy Statement, A New Era for Irish Tourism. It prioritises support for tourism SMEs, recognising their contribution to employment and balanced regional development. It also aligns tourism with our broader national objectives: climate action, digital transformation, competitiveness, and inclusive growth.
165. Deputy Tony McCormack asked the Minister for Enterprise, Tourism and Employment if he has considered specific supports for retailers in rural towns facing declining footfall, bank closures and higher logistics costs; and if he will make a statement on the matter. [69879/25]
View answerThe Government acknowledges that the retail sector contributes to the economy of every city, town and village in Ireland. The sector provides highly 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.
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.
In 2024, the Government introduced the power up grant and the increased cost of business, ICOB, scheme, which paid out over €410 million to businesses in 2024 and 2025 and was aimed at SMEs including the retail sector.
The cost of business advisory forum has been established, comprising SME and industry representative organisations, and the forum held its inaugural meeting in July 2025. A report is due to the Government in the first quarter of this year, which will outline the forum's findings and highlight the steps that can be taken to mitigate rising costs.
167. Deputy Brian Brennan asked the Minister for Enterprise, Tourism and Employment the incentives available for hoteliers to build new hotels as it is currently not feasible; and if he will make a statement on the matter. [1728/26]
View answerThe Programme for Government recognises the central importance of the tourism sector to Ireland's economy and communities, providing around 228,800 jobs currently and €6 billion in income to our economy in 2024.
I am acutely aware of the importance of local tourism accommodation as a resource for businesses and communities throughout Ireland and the economic and societal role of such accommodation in regional towns and all areas where tourism is of high value to the local economy.
The role of my Department in relation to tourism lies primarily in the area of national tourism policy, set out in enterprise.gov.ie/en/publications/a-new-era-for-irish-tourism-new-national-tourism-policy.html the National Tourism Policy Statement I published last month and one of the actions to flow from the policy will be the development of a Tourism Accommodation Strategy in 2026.
Analysing the pipeline of tourist accommodation in Ireland is crucial to quantify future capacity and growth potential within the sector. Current Fáilte Ireland analysis of the tourism accommodation development pipeline indicates that at the end of Q3 2025 there were 12,750 tourism accommodation bed spaces under construction nationally, with planning permission granted for a further 37,550 bed spaces. The majority of bed spaces under construction are in the hotel sector - 68%, as are those with planning granted - 78%.
The overall position regarding the available data on accommodation for tourism purposes is complex and multi-layered. Reliable and complete data is vital for best informing the Governments tourism accommodation policies and strategy in the national context. Scoping of all available data and any data gaps arising is being actively pursued by the relevant officials in my department. The tourism accommodation pipeline monitor and associated 6-monthly reporting by Fáilte Ireland is a useful addition in this regard.
A more complete overview, based on hard data, will better inform and enhance our ability to promote wider tourism investment, underpin and shape Ireland’s long term accommodation development plans and strategy, and meet changing consumer demands and trends at all price points, while ensuring sustainable growth that delivers balanced economic, social and regional benefits for communities across Ireland.
168. Deputy Aindrias Moynihan asked the Minister for Enterprise, Tourism and Employment the assistance being given to SMEs and start-ups on the recently published Action Plan on Competitiveness and Productivity, specifically on the eight measures in this action plan relating to AI and digital adoption; and if he will make a statement on the matter. [1747/26]
View answerAs you rightly point out, there are eight measures in the Department’s Action Plan on Competitiveness and Productivity relate to AI and digital adoption, and SMEs and Startups serve to benefit from the execution of these measures.
A key measure is the update of the National Digital and AI Strategy, due for publication early this year. The Strategy will contain various actions for enterprises and will take a dual approach: supporting foundational digital adoption for SMEs while enabling advanced AI use in technology native firms. It will also include a review of the “Digital for Business” and “Grow Digital Voucher” schemes to ensure they remain effective, and we will continue to promote digitalisation supports available through the LEOs, European Digital Innovation Hubs, Enterprise Ireland and IDA Ireland.
The Plan also sets out the establishment of the new AI Office of Ireland in August, which will guide SMEs on compliance with the EU AI Act and will also oversee a national AI regulatory sandbox, providing a safe environment for SMEs and innovators to test AI solutions.
Other actions include a commitment for creating an AI and Skills Observatory to monitor labour market trends and emerging skills needs, increasing Irish enterprise participation in European digital programmes, and strengthening advanced computing capacity.
Ireland secured funding to establish the AI Factory Antenna and signed a Hosting Agreement for a new supercomputer in October 2025. This will provide Irish startups and SMEs with access to cutting-edge AI infrastructure and expertise.
Finally, €23 million in new funding was announced on 27 December for Ireland’s four European Digital Innovation Hubs to continue supporting SME uptake of AI and advanced digital technologies. These are
1. CeADAR led by Ireland’s EI/IDA Technology Centre in Applied Data Analytics and Machine Intelligence (based in UCD)
2. FactoryXChange led by the EI/IDA Technology Centre IMR (Irish Manufacturing Research) in Mullingar
3. ENTIRE led by Tyndall National Institute in Cork.
4. Data2Sustain led by Atlantic Technological University Sligo.
169. Deputy Naoise Ó Muirí asked the Minister for Enterprise, Tourism and Employment the work his Department has done to examine the introduction of a hotel bed tax; and if he will make a statement on the matter. [1714/26]
View answerThe introduction of a visitor accommodation levy was proposed in assets.gov.ie/static/documents/foundations-for-the-future-report-of-the-commission-on-taxation-and-welfare.pdft, he Report of the Commission on Taxation and Welfare, published in September 2022 and, more recently, in assets.gov.ie/static/documents/capital-city-dublin-city-taskforce-report.pdf, the report of the Dublin City Taskforce published in October 2024, specifically for Dublin City. In the case of the latter, the mooted levy was presented as part of the funding mechanism proposed to support implementation of the actions in the Dublin City Taskforce Report.
The introduction of such a levy needs careful consideration, given the importance of inbound international tourism to Ireland's economy, regionally and nationally. Any visitor accommodation levy would have to take account of many issues, including who will be liable to pay it; for example, whether its application would be limited to international visitors or extended to all visitors, including domestic visitors. The geographic scope of such a measure is also an issue for consideration.
The Interdepartmental Group(IDG) on the Dublin City Centre Taskforce Report - www.gov.ie/en/department-of-the-taoiseach/press-releases/government-backs-roadmap-to-revitalise-capital-city/ - was published in June last year and provides a course of action to implement the Taskforce’s recommendations. The IDG established a subgroup to work up a developed proposal on the introduction of an accommodation levy for Dublin City Centre for Government consideration. The subgroup, led by Department of the Taoiseach is considering all aspects to a visitor accommodation levy.
The Programme for Government commits to implementing the Dublin City Centre Taskforce recommendations and to apply the taskforce model to other cities, towns and regions in need of revitalisation. Department officials in the Tourism Division are working through the Roadmap mechanisms to progress the relevant actions consistent with this Governments policy of sustaining and underpinning both the competitiveness of tourism businesses and maintaining and developing Ireland's high quality, authentic and unique tourism offering.
170. Deputy George Lawlor asked the Minister for Enterprise, Tourism and Employment the measures his Department is taking to support SMEs facing persistently high energy costs, particularly in energy-intensive sectors such as hospitality and manufacturing; and if he will make a statement on the matter. [1339/26]
View answerThe Government recognises the various challenges faced by SMEs in recent years, including the challenge of high energy costs.
My Department’s recently published Action Plan on Competitiveness and Productivity includes a range of measures to address energy costs and infrastructure constraints including actions on facilitating private electricity connection, review of our network tariff regime, and a plan-led approach to Large Energy User development over the medium term.
The Local Enterprise Offices (LEOs) provide a suite of supports designed to assist small businesses to reduce their costs and become more productive and competitive.
The LEOs provide consultancy services and grants to small businesses across all sectors, including in the area of Green supports. These supports focus on enhancing productivity and improving competitiveness in small businesses and can help business owners identify opportunities to save time, money, and energy.
The Energy Efficiency Grant (EEG) is available through the LEOs and offers 75% of project costs up to a maximum amount of €10,000 and is open to all small businesses with up to 50 employees. The EEG provides supports to companies to reduce their carbon emissions and overall energy costs by accelerating the adoption of low carbon technologies or processes identified through a Green for Business, Green Start or SEAI Energy Audit.
The EEG can fund practical measures to help businesses reduce their long-term energy costs including upgrading to LED lighting, replacing heat pumps, and upgrading refrigeration units, ovens, and dishwashers. The EEG can also fund heat recovery and smart energy controls among other steps.
Additionally, SEAI’s Business Energy Upgrade Scheme offers up to €120,000 for a range of building upgrade measures including pumps, solar thermal, automatic controls, heat pumps, ventilation and wall insulation. Solar thermal grants are available to all businesses up to €15,000 and the Non-Domestic Microgen Grant provides financial assistance to help businesses install solar PV panels to generate electricity on site. 2025 saw over 4,500 businesses supported in reducing their energy costs through SEAI grants.
For more information on the supports available, I would encourage business owners to visit the National Enterprise Hub (NEH).
171. Deputy Richard Boyd Barrett asked the Minister for Enterprise, Tourism and Employment his plans to end all subminimum wages for apprentice workers. [67837/25]
View answerApprentices are excluded from the National Minimum Wage Act in recognition of the unique nature of apprenticeships and the fact that a long-established practice for determining rates exists.
Apprenticeships offer a unique combination of education and work experience. Providing an exemption for apprentices from the statutory minimum wage is designed to promote and encourage employers to focus on training apprentices and offering opportunities to them, while at the same time recognising the cost to employers in terms of time invested and productivity forgone.
Apprentices are employees and all of the 78 apprenticeship programmes are undertaken under a contract of employment. For the majority of apprenticeships, the rate of pay is agreed between the apprentice and the employer, with the employer paying the apprentice during both on-the-job and off-the-job training elements. For the 25 craft apprenticeship programmes, the minimum rates of pay applying under the employment contract are either agreed within the relevant sector, or are set out in legally binding Sectoral Employment Orders recommended by the Labour Court.
The Department of Further and Higher Education, Research, Innovation and Science has responsibility for apprenticeship policy as it relates to education and training. That Department is progressing the Programme for Government commitment to “grow apprenticeship registrations to at least 12,500 by 2030, and develop and launch a new 5-year Apprenticeship Action Plan for 2026-2030 to set a strategic vision for the sector and expand the skills categories”.
The Department of Further and Higher Education, Research, Innovation and Science has commenced a public consultation on the development of a new Action Plan for Apprenticeship 2026-2030. The public consultation seeks the views of all stakeholders on how the apprenticeship system can be improved, made more inclusive, and better aligned with national skills needs.
The proposed Action Plan will seek to update current apprenticeship policy to reflect present and anticipated challenges posed within Ireland’s apprenticeship environment.
Any evidence submitted as part of the public consultation will inform the development of the Action Plan, and the development of evidence-based policy on the exemption of apprentices from the National Minimum Wage.
172. Deputy Barry Ward asked the Minister for Enterprise, Tourism and Employment the position regarding any engagement he has had with an organisation (details supplied) that seeks to encourage businesses to pass on the planned VAT rate reduction to customers; and if he will make a statement on the matter. [1399/26]
View answerAs the Deputy will be aware, Budget 2026 saw a reduction in the hospitality VAT rate applied to food and catering services and hairdressers from 13.5% to 9%, with this measure to be introduced from 1 July 2026.
In advance of the Budget, I and my officials engaged with a range of stakeholders in preparation for Budget 2026, as is the norm for the annual budgetary process. This includes in-person meetings at both an official level and a ministerial level to identify matters of concern for a range of stakeholders.
Further to this, stakeholders can engage with the Department through written communication. These engagements are considered in preparation for the Department’s engagement with the Department of Finance for the Budget. My Department prepares a written Pre-Budget Submission to the Department of Finance which identify the views of the Department on tax policy.
I can confirm that there has been engagement between the organisation in question and my Department regarding the matter of the Hospitality VAT rate in advance of Budget 2026.
It is up to each individual business to determine the price they charge and this will be based on factors related to profitability and growth. I am keen to ensure that the viability of the sector is enhanced and that employment in the sector is enhanced also. It remains important that businesses provide value for their customers.
