Aidan Farrelly
Question:372. Deputy Aidan Farrelly asked the Minister for Transport whether there are any drone models or manufacturers that are not permitted to launch or fly in the State’s air space jurisdiction. [4397/26]
View answerAir Safety
Questions (372)
Written answers
The Irish Aviation Authority (IAA) is the competent authority for civil aviation regulation and oversight, including the oversight of the implementation of the EU drone regulations (Regulation (EU) 2019/947 and Regulation (EU) 2019/945). State or military drones are not covered by these regulations.
Regulation (EU)2019/947 sets operational rules that apply to both professional drone operators and those flying drones for leisure.
Regulation 2019/945 sets the common EU-wide technical requirements for the design and manufacture of civil drones, and the features and capabilities that drones must have in order to be flown safely under the rules and conditions defined in Regulation (EU) 2019/947.
There are no specific manufacturers nor models prohibited from launching or flying in the State. However, all civil drone operators must comply with Regulation (EU) 2019/947 and manufacturers of drones in states that are subject to EU sanctions regimes may face additional restrictions.
Air Services
Questions (373)
Aidan Farrelly
Question:373. Deputy Aidan Farrelly asked the Minister for Transport if he will provide the costs and suppliers for the development and implementation of the MySRS system; if the project was delivered within budget; and if there were any significant design changes and-or deviations during development and roll-out. [4398/26]
View answerWritten answers
The Irish Aviation Authority (IAA) has implemented an entirely digital system – MySRS (My Safety Regulatory System) – for receiving applications for and issuing certificates, licences and approvals. As this matter relates to the operations of the IAA, I have referred the Deputy's questions to them for direct reply. I would ask the Deputy to advise my private office if a reply is not received from the IAA within ten working days.
Bus Services
Questions (374)
Niamh Smyth
Question:374. Deputy Niamh Smyth asked the Minister for Transport if he is aware of recent increases in intercity bus fares, including on routes serving counties such as Monaghan, namely, route No. 32; the oversight or engagement his Department has with commercial bus operators regarding fare increases; the measures in place to ensure public transport remains affordable for regular commuters and working individuals; and if he will make a statement on the matter. [4427/26]
View answerWritten answers
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport.
The National Transport Authority (NTA) has responsibility for the regulation of fares charged to passengers in respect of public transport services provided under public service obligation (PSO) contracts. However, the NTA does not have a role in the setting of fares for services provided by commercial operators. That is a matter for the individual commercial operators themselves.
Further, Bus Éireann's Expressway services, are commercial bus services and responsibility for the operation of these services is a matter for the company. I have, therefore, referred the Deputy's question to Bus Éireann for direct reply. Please advise my private office if you do not receive a reply within ten working days.
The referred reply was forwarded to the Deputy under Standing Orders.
Artificial Intelligence
Questions (375)
Aidan Farrelly
Question:375. Deputy Aidan Farrelly asked the Minister for Transport if personal data held by his Department and its customer-facing sections is subject to processing by artificial intelligence tools (details supplied). [4460/26]
View answerWritten answers
The use of AI in my Department is strictly governed by guidelines applicable to all staff which specifically prohibit any use cases involving sensitive or personal information.
Artificial Intelligence
Questions (376)
Aidan Farrelly
Question:376. Deputy Aidan Farrelly asked the Minister for Transport if he and-or his officials have conducted a data protection impact assessment with regard to the use of artificial intelligence tools; and, if so, the dates on which this assessment was conducted. [4461/26]
View answerWritten answers
The use of AI in my Department is strictly governed by guidelines applicable to all staff which specifically prohibit any use cases involving sensitive or personal information. In this context, a DPIA has not been required to date.
Any new requests for AI use cases are assessed by an AI Steering Group against a set of criteria aligned to the Government’s “Guidelines for the Responsible Use of Artificial Intelligence in the Public Service” published in May 2025. These criteria include assessment as to whether a DPIA is required so this area will be addressed in any potential future AI projects.
Rail Network
Questions (377)
Emer Currie
Question:377. Deputy Emer Currie asked the Minister for Transport the number of services operating on the Maynooth train line, per day, in each of the years 2016 to date in 2026, in tabular form; and if he will make a statement on the matter. [4465/26]
View answerWritten answers
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport.
The query raised by the Deputy is an operational matter for Iarnród Éireann. I have, therefore, referred the Deputy's question to the company for direct reply. Please advise my private office if you do not receive a reply within ten working days.
Primary Medical Certificates
Questions (378, 402)
Jennifer Whitmore
Question:378. Deputy Jennifer Whitmore asked the Tánaiste and Minister for Finance the grants and reliefs available to purchase and-or adapt vehicles for drivers and-or passengers with a disability; and if he will make a statement on the matter. [4060/26]
View answerJennifer Whitmore
Question:402. Deputy Jennifer Whitmore asked the Tánaiste and Minister for Finance the grants and reliefs available to purchase and-or adapt vehicles for drivers and-or passengers with a disability; and if he will make a statement on the matter. [4053/26]
View answerWritten answers
I propose to take Questions Nos. 378 and 402 together.
The Disabled Drivers & Disabled Passengers Scheme (DDS) provides relief from VRT and VAT on an adapted car, as well as an exemption from motor tax and an annual fuel grant.
The Scheme is open to severely and permanently disabled persons as defined, as a driver or as a passenger and also to certain charitable organisations. In order to qualify for relief, the applicant must hold a Primary Medical Certificate issued by the relevant Principal Medical Officer (PMO) or a Board Medical Certificate issued by the Disabled Driver Medical Board of Appeal. Certain other qualifying criteria apply in relation to the vehicle, in particular that it must be specially constructed or adapted for use by the applicant.
To qualify for a Primary Medical Certificate an applicant must be permanently and severely disabled by satisfying at least one of the following medical criteria that is set out in legislation, in order to obtain a Primary Medical Certificate:
• be wholly or almost wholly without the use of both legs;
• be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;
• be without both hands or without both arms;
• be without one or both legs;
• be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;
• have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.
I, The Minister, have no role in relation to the granting or refusal of PMCs and the HSE and the Medical Board of Appeal must be independent in their clinical determinations.
The Deputy should note that my Department and I share concerns that the Disabled Drivers and Disabled Passengers Scheme or DDS is no longer fit-for-purpose and believe it should be replaced with a needs-based, grant-led approach for necessary vehicle adaptations that could serve to improve the functional mobility of the individual.
Under the aegis of the Department of the Taoiseach, the sub-group convened to progress the National Disability Inclusion Strategy proposals for a needs-based, grant-aided, modern vehicle adaptation supports to replace the DDS, generated a report that was submitted to the Department of the Taoiseach. In considering this report, it has been proposed that a new grant-based scheme be developed and led by the Department of Transport.
The Department of Transport is beginning the development of this new scheme. The existing DDS remains with the Department of Finance and will continue to be reviewed in the context of new scheme developments by the Department of Transport.
As the Deputy will be aware, when this government took office, we committed to a step change in the delivery of supports and services for people with disability and their families.
Budget 2026 is the first step in delivering on this ambition, providing some €3.83 billion to specialist disability services next year, an unprecedented increase of €618 million, or almost 20%.
This funding will be vital in delivering the National Human Rights Strategy for Disabled People. The commitment to develop a new scheme by the Department of Transport, and in this context review the Disabled Drivers and Disabled Passengers Scheme, are strong commitments in this strategy.
Tax Code
Questions (379)
Conor Sheehan
Question:379. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the reason a person’s private pension (details supplied) is now being taxed at a rate that is 50% more than that of 2025; and if he will make a statement on the matter. [4253/26]
View answerWritten answers
As the Deputy may be aware, Section 188 of the Taxes Consolidation Act 1997 (TCA 1997) provides for an age exemption for any year of assessment where an individual is aged 65 years or over and his or her total income does not exceed €18,000 per annum. Where an individual is a married person or civil partner and is jointly assessed to tax, the age exemption will apply where either individual is aged 65 or over and where the couple’s total income does not exceed €36,000 per annum. Additionally, marginal relief may be available where the individual’s or couple’s income exceeds the relevant exemption limit but is less than twice that amount. Where marginal relief applies the individual or couple is taxed at 40 per cent on all income above the exemption limit to a ceiling of twice the exemption limit.
However, persons aged over 65 can avail of the age exemption or the normal tax system of credits and bands, whichever is more beneficial.
In this case, Revenue have advised me that the overall taxable income of the person concerned has increased from 2025 to 2026, which resulted in the increase in income tax deducted from their occupational pension.
I am further advised by Revenue that having reviewed the record of the person concerned, they have removed the age exemption from their record for 2026 as it is not the most beneficial tax treatment available in this instance.
As a result of this update, Revenue confirms that the person concerned is now chargeable to income tax at the normal tax credits and rate band of 20 per cent. Any income tax over-deducted from the person concerned to date in 2026, will be refunded to them by their pension provider through their upcoming payroll. An amended Tax Credit Certificate for 2026 will issue to the person concerned by post, confirming their updated position for this period.
Revenue have also informed me they will contact the person concerned in the coming days to assist them in finalising their income tax return for 2025 as they may have overpaid income tax for that period.
Tax Reliefs
Questions (380, 381, 382, 383, 384)
Barry Ward
Question:380. Deputy Barry Ward asked the Tánaiste and Minister for Finance if his attention has been drawn to concerns related to the help to buy scheme concerning the upper monetary cap; the actions he will take to address these concerns; and if he will make a statement on the matter. [4488/26]
View answerBarry Ward
Question:381. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding any review being carried out of the help to buy scheme and the monetary limits applied, particularly in the context of increasing house prices; and if he will make a statement on the matter. [4489/26]
View answerBarry Ward
Question:382. Deputy Barry Ward asked the Tánaiste and Minister for Finance if he will consider amending the help to buy scheme, specifically in areas where the cost of purchasing a home is higher than the national average; and if he will make a statement on the matter. [4490/26]
View answerBarry Ward
Question:383. Deputy Barry Ward asked the Tánaiste and Minister for Finance if his attention has been drawn to cases whereby applicants to the help to buy scheme qualify under all criteria but cannot find a suitable home under the €500,000 spending cap; if any flexibility can be applied in these cases; and if he will make a statement on the matter. [4491/26]
View answerBarry Ward
Question:384. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the help to buy scheme purchase threshold; if there has been any consideration given to increasing this threshold for properties purchased in Dublin; and if he will make a statement on the matter. [4492/26]
View answerWritten answers
I propose to take Questions Nos. 380 to 384, inclusive, together.
The Help to Buy (HTB) incentive, is a tax-based scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. It also aims to encourage additional supply of new houses by supporting demand.
HTB provides a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in Ireland over the previous four years, subject to limits outlined in the legislation.
The level of support available to first time buyers under the HTB scheme, is whichever is the lesser of:
• €30,000; or
• 10 per cent of the purchase price of the new property; or,
• the amount of Income Tax and DIRT paid in the four years before application for the relief.
For a property to qualify for the HTB scheme, it must be new or converted for use as a dwelling, having not been previously been used as a dwelling. Additionally, the purchase value/approved valuation of the property must not exceed €500,000. The terms of the scheme are set out in section 477C of the Taxes Consolidation Act 1997 and must be applied, by Revenue, as provided for in the legislation.
Based on the latest available data (30 November 2025), the scheme has supported over 61,000 individuals or couples to buy or build their own home. The average property value of approved HTB claims was €360,500.
The Programme for Government commits to the retention and revision of the HTB scheme.
Any revisions to the scheme would have to take into account the effective operation of the scheme and the impact any proposed changes would have on the broader housing market, but these matters will be kept under review. As he Deputy will also appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, having regard to the sound management of the public finances and the impact any proposed changes would have on the wider housing market.
Question No. 381 answered with Question No. 380.
Question No. 382 answered with Question No. 380.
Question No. 383 answered with Question No. 380.
Question No. 384 answered with Question No. 380.
Tax Rebates
Questions (385, 386, 387, 388)
Tony McCormack
Question:385. Deputy Tony McCormack asked the Tánaiste and Minister for Finance if his Department has considered the introduction of an excise rebate scheme for licensed premises, similar in structure to excise relief schemes operating in other sectors; and the current status of any such consideration. [3428/26]
View answerTony McCormack
Question:386. Deputy Tony McCormack asked the Tánaiste and Minister for Finance whether he acknowledges the concerns of licensed premises that did not serve food and therefore received no benefit from the 9% VAT rate; and whether an excise rebate scheme is being examined as a targeted measure to address this imbalance. [3429/26]
View answerTony McCormack
Question:387. Deputy Tony McCormack asked the Tánaiste and Minister for Finance if any preliminary costing has been undertaken by his Department in respect of a draft excise rebate scheme for licensed premises; and if such a scheme could be implemented within existing excise administration structures. [3430/26]
View answerTony McCormack
Question:388. Deputy Tony McCormack asked the Tánaiste and Minister for Finance the proposed timelines for decisions on an excise rebate scheme for licensed premises; if it is under consideration for inclusion in future budget or Finance Bill measures; and if he will make a statement on the matter. [3431/26]
View answerWritten answers
I propose to take Questions Nos. 385 to 388, inclusive, together.
Excise duty on alcohol is governed by EU law, with which Irish excise law is obliged to conform. The Alcohol Structures Directive (Council Directive 92/83/EEC) lays down a harmonised approach to excise duties on alcohol in the EU. It defines alcoholic beverages and sets out the basis on which excise duties on such products are to be established by Member States, as well as the conditions for the application of reduced rates and special regimes. In Ireland, the excise duty takes the form of Alcohol Products Tax (APT) and is provided for in Chapter 1 of Part 2 of the Finance Act 2003 (as amended).
The rate of APT applying to a particular alcoholic beverage depends on the category it falls within and its alcohol content which is expressed as the percentage of volume. Reduced APT rates can only be applied in limited circumstances, the main ones being for lower strength products and for independent small producers of beer, cider or perry, and these types of relief, which are allowed under the Directive, have already been introduced into Ireland's legislation as a feature of our APT regime. The Directive does not allow scope for the taxation of alcohol to be based on packaging format (such as different rates for kegs versus bottles or cans) nor on the point of consumption (such as different rates depending on whether the alcohol product is consumed in licensed premises or elsewhere).
Therefore, an excise rebate in respect of alcohol sold or consumed in licensed premised, as the Deputy is suggesting would not be compatible with the Alcohol Structures Directive. In addition, it is also probable that any arrangement to provide a payment or credit to certain businesses (such as licensed premises generally, or those of particular sizes or in particular types of location) would constitute a State aid and, therefore, would be restricted by the rules relevant to State aid.
In addition, the VAT rating of goods and services is governed by the EU VAT Directive with which Irish VAT law is required to comply. Under the VAT Directive, Member States are obliged to apply their standard VAT rate to the sale of alcohol products, and therefore, Ireland applies its standard rate of 23% to all alcohol products. There is no scope under the Directive for Ireland to introduce a lower rate or rebate in respect of VAT on alcohol.
Finally, it is worth noting that there has been no general increase in excise duty rates for alcohol since in 2014. The table provides details of the tax on a pint of beer since then and shows that, while the retail price of beer rose over the period, the excise duty remained unchanged and, therefore, the total tax as a percentage of the retail price of each pint is now lower than it was more than a decade ago.
Table: Retail price of a pint of beer, and tax as % of price
|
Year |
|
Price includes - |
|
|
Total tax as a % of retail price |
|
|
Price* |
Excise** |
VAT |
Total Tax |
|
|
2025 |
€6.51 |
€0.54 |
€1.22 |
€1.76 |
27% |
|
2014 |
€4.67 |
€0.54 |
€0.87 |
€1.41 |
30.20% |
|
Change |
€1.84 |
€0.00 |
€0.35 |
€0.35 |
3.2%pt. |
|
|
Increase |
Nil |
Increase |
Increase |
Decrease |
Notes: * Based on Central Statistics Office (CSO) data.
** Assumes alcohol strength (abv) of 4.2%.
Source: Revenue
Question No. 386 answered with Question No. 385.
Question No. 387 answered with Question No. 385.
Question No. 388 answered with Question No. 385.
Illicit Trade
Questions (389)
Erin McGreehan
Question:389. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance the specific monitoring or targeted enforcement operations in place in the Border region to address trade in illicit roll-your-own tobacco; the results of such operations over the past three years; and if he will make a statement on the matter. [3456/26]
View answerWritten answers
I am assured by Revenue of its commitment to targeting the illicit tobacco trade. Revenue implements a range of measures to identify and target illicit manufacturing facilities, and the smuggling, supply or sale of illicit tobacco products (inclusive of roll-your-own tobacco), with a view to disrupting the supply chain, seizing the products and, where possible, prosecuting those involved. Revenue’s strategy involves developing and sharing intelligence on a national, EU and international level, the use of analytics and detection technologies and ensuring the optimum deployment of resources.
In relation to the Border regions, I am assured by Revenue that it continues to deploy its resources on a risk-focused basis, having regard to ongoing risk assessment of smuggling and criminal activities. I am advised that for operational reasons, Revenue does not publicly disclose specific methodologies or actions taken or proposed, including resource deployments in relation to specific locations.
However, Revenue issues regular press releases in relation to certain larger tobacco seizures, which includes detail relating to volumes, value and locations.
The smuggling of tobacco products has a transnational and cross border dimension and in addition to Revenue’s ongoing cooperation with An Garda Síochána in this area, Revenue also works closely with its counterparts in other jurisdictions including colleagues in Northern Ireland through the Cross Border Joint Agency Task Force (JATF), to address cross-border smuggling and dismantle organised crime networks involved in the illegal tobacco market.
Revenue has been successful in tackling the illicit tobacco trade. In the period 2023-2025 inclusive, Revenue had the following illicit cigarettes and tobacco seizures:
|
- |
2025 |
|
|
|
No. of Seizures |
Value |
|
Cigarettes |
5,493 |
€46.9m |
|
Tobacco |
1,549 |
€21.0m |
|
|
2024 |
|
|
|
No. of Seizures |
Value |
|
Cigarettes |
4,920 |
€95.6m |
|
Tobacco |
1,500 |
€32.6m |
|
|
2023 |
|
|
|
No. of Seizures |
Value |
|
Cigarettes |
5,164 |
€55.7m |
|
Tobacco |
1,673 |
€7.7m |
Further successes, highlighting Revenue’s approach to the illicit tobacco trade include the detection and dismantling of an illicit commercial cigarette factory in Dublin in February 2024 and in Co. Louth in March 2025.
I am satisfied that Revenue is very conscious of the threat that tobacco smuggling, and the sale of illicit tobacco products poses to health, to legitimate business interests and to the Exchequer. I commend Revenue and all the relevant State agencies for their work in this important area and am satisfied that Revenue is focused on tackling this form of criminality.
Tax Yield
Questions (390, 391)
John Connolly
Question:390. Deputy John Connolly asked the Tánaiste and Minister for Finance the category and level of tax income derived from the importation of palm oil mill effluent in 2021, 2022, 2023, 2024 and 2025, in tabular form; and if he will make a statement on the matter. [3530/26]
View answerJohn Connolly
Question:391. Deputy John Connolly asked the Tánaiste and Minister for Finance the category and level of tax income derived from the importation of hydrotreated vegetable oil in 2021, 2022, 2023, 2024 and 2025, in tabular form; and if he will make a statement on the matter. [3531/26]
View answerWritten answers
I propose to take Questions Nos. 390 and 391 together.
I am advised by Revenue that palm oil mill effluent (POME) and hydrotreated vegetable oil (HVO) are not specifically identified within the Combined Nomenclature (CN) codes used for classifying third country imports. Furthermore, Revenue does not have access to data on imports originating from within the European Union. Therefore, it is not possible to provide the specific tax revenue figures requested for these products for the years in question.
Question No. 391 answered with Question No. 390.