Written Answers Nos. 323-344
323. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if the NTMA, under the new long-term investment strategy for FIF and ICNF, can invest in Irish sovereign debt; and if he will make a statement on the matter. [5251/26]
View answerI am informed by the NTMA that investment in Irish sovereign debt is not precluded under the Long-Term Investment Strategies for either the Future Ireland Fund of the Infrastructure, Climate and Nature Fund. However, such investments are not expected to be a significant portion of either fund's overall portfolio.
324. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance when Ireland first concluded any form of tax information exchange agreements with Jersey; and if he will make a statement on the matter. [5252/26]
View answerIreland is committed to the full exchange of tax information and has concluded Tax Information Exchange Agreements (TIEAs) with 26 countries and autonomous regions, all of which are in effect. Ireland’s list of TIEAs (www.revenue.ie/en/tax-professionals/tax-agreements/tiea/index.aspx?page=g) is published on Revenue.ie.
A working group was formed in 2002 under the auspices of the OECD Global Forum to develop a model TIEA that member States could use to negotiate bilateral TIEAs with offshore jurisdictions. The working group consisted of representatives from OECD member countries, including Ireland, as well as representatives from the offshore jurisdictions.
The OECD model TIEA, which is used by Ireland in its negotiations, represents the international standard for effective exchange of information in tax matters.
Ireland signed a TIEA with Jersey in March 2009, which was approved by the Oireachtas later that year. The conclusion of the TIEA was the first of its kind with Jersey and represented a new chapter in relations between the two jurisdictions.
325. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide details contained in table 11 of returns (details supplied) excluding all aircraft leasing companies; and if he will make a statement on the matter. [5253/26]
View answer326. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide additional information in relation to the growing negative VAT yield of special purpose vehicles contained in table 11 (details supplied); and if he will make a statement on the matter. [5254/26]
View answerI propose to take Questions Nos. 325 and 326 together.
I am advised by Revenue that a Section 110 company is an Irish resident special purpose vehicle that holds and/or manages “qualifying assets”. These assets may include aircraft. Table 11 in the Corporation Tax statistical report includes a number of aircraft leasing companies, as they are also classified as Section 110 companies.
In respect of your query in Dail Question No. 325 (Ref: 5253/26), Table 1 contains the corporation tax, employment taxes and VAT for the Section 110 companies included in Table 11 of the published report which are not aircraft leasing companies, for the years 2023 and 2024. These are the years which are available at this time.
Table 1: Gross and Net Receipts of Section 110 Companies (excluding Aircraft Leasing Section 110 Companies)
|
Year |
Number of Companies |
Gross CT Receipts: €M |
% of Gross Receipts
|
Net CT Receipts: €M |
% of Net Receipts |
Employment Taxes: €M |
VAT Receipts: €M |
|
2023 |
1,988 |
139 |
0.5% |
119 |
0.5% |
9.6 |
-4.0 |
|
2024 |
2,061 |
89 |
0.2% |
71 |
0.2% |
10.4 |
-6.8 |
In relation to your related query in Dail Question 326 (Ref: 5254/26), the VAT figures in Table 11 of the published report, I am advised by Revenue that the nature of the activity the qualifying company is engaged in will determine the VAT treatment. Qualifying companies are generally engaged in financial type services which are in the main exempt under paragraph 6(1) of Schedule 1 of the VATCA as amended. Where the qualifying company is engaged in an exempt activity, the services it supplies will be exempt from VAT but it is still obliged to self-account for VAT on the services it receives from abroad. Some of the costs incurred will be exempt (such as management fees) but other services such as legal or consultancy fees will be subject to VAT and the qualifying company will be obliged to self-account for the VAT arising under the reverse charge mechanism.
Where a qualifying company is engaged in an exempt activity, it will generally not be entitled to deductibility. It will only be entitled to recovery on its inputs where it has qualifying activities. Section 59 of the VATCA 2010 defines qualifying activities and it includes certain exempt services if supplied from Ireland to customers outside the EU. Such supplies will give rise to a right to recover VAT incurred on costs associated with those supplies.
327. Deputy Ged Nash asked the Tánaiste and Minister for Finance if he will consider exempting carers allowance and carer's benefit from income tax; and if he will make a statement on the matter. [5288/26]
View answerCarers play a fundamental supporting role in society and Government are committed to supporting individuals and families with caring responsibilities. This is acknowledged by the broad range of commitments in the Programme for Government to improving supports for carers.
Carer's Allowance and Carer's Benefit are subject to Income Tax but are exempt from USC and Pay Related Social Insurance. There is no change in this status.
The level of income tax payable, if any, on such income is determined by the personal circumstances of the recipient, taking into account factors such as the individual's other sources of income and the available tax credits and standard-rate band.
Many of those who receive Carer’s Allowance will not have a tax liability, due to their income level being below the taxation threshold, or they have sufficient tax credits to reduce their liability to nil.
As the Deputy will appreciate decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to available resources and the sound management of the public finances.
328. Deputy Ged Nash asked the Tánaiste and Minister for Finance to provide estimates from the Revenue Commissioner for 2026 in respect of the amount of revenue vis-à-vis adjustments to tax credits impacting on carers allowance and carers benefit claimants respectively, that they estimate will be raised as a result of the new data sharing arrangements in place between Revenue and the Department of Social Protection since 1 January, 2026; and if he will make a statement on the matter. [5289/26]
View answer329. Deputy Ged Nash asked the Tánaiste and Minister for Finance the number of PAYE taxpayers who are in receipt of the carers’ allowance and carers’ benefit respectively, who have had their tax credits adjusted arising from the new data-sharing arrangements in place between the Revenue Commissioners and the Department of Social Protection; and if he will make a statement on the matter. [5290/26]
View answerI propose to take Question No 328 and Question No 329 together.
It is important to state that there has been no change in the income tax treatment of Carer’s Allowance and Carer’s Benefit. It is a long-standing position that Carer’s Allowance and Carer’s Benefit are subject to Income Tax but are exempt from USC and Pay Related Social Insurance.
To date, where an individual who is in receipt of Carer’s Allowance or Carer’s Benefit, submits a tax return for a year prior to 2026, and declares carer’s income on their tax return, that will be included for the purposes of calculating their tax liability.
There is a long-standing data sharing arrangement between both Revenue and the Department of Social Protection (DSP) which facilitates the operation of both the tax and welfare systems. DSP already report information on a significant number of taxable DSP payments to Revenue, including Jobseekers Benefit, Maternity Benefit, One-Parent Family Payment, State Pension (Contributory or Non-Contributory) and Bereaved Partners Contributory Pension.
This has not previously been the case for Carer’s Allowance and Carer’s Benefit. As this data had not been shared between DSP and Revenue previously, it has been the recipient’s responsibility to declare this income to Revenue in a tax return.
Last year it was agreed by the Department of Social Protection and the Revenue Commissioners that, from January 1st 2026, information on Carer's Allowance/Benefit payments will be included in the Taxable Payments Report shared directly with Revenue.
As a result of this change, Revenue adjusts the tax credits and rate band allocations of recipients of Carer’s income payments in-year to ensure the full amount of tax is collected at source. This aligns the taxation of Carer’s income with other taxable DSP payments and significantly reduces the risk of an end-of-year liability.
I am advised by Revenue that from the data reported to them from the Department of Social Protection on 17 January 2026, there were 109,343 claims for carer’s payments. The new data sharing arrangements will result in 71,820 PAYE registered customers having the carer’s income applied to their Revenue record. Depending on their income threshold, 31,793 of these PAYE registered customers – where a single PAYE customer is employed or if married where one or both spouses are employed, may see a change in their tax credits and rate bands for the first time. While these PAYE registered customers may see a change in their tax credits and rate bands for the first time, it is important to note that this may not necessarily result in an additional tax liability as this will depend on a range of factors relevant to their personal situation, in particularly those on lower incomes are unlikely to see a change in their circumstances.
It should be noted that not all carers who are in receipt of Carer’s income will have a tax liability, particularly if their income level is below the taxation threshold, or they have sufficient tax credits to reduce their liability to nil. A person’s tax liability will depend on their individual personal circumstances, income levels and personal credits available to them and their family. Therefore, it is not possible to provide an estimate of the amount of revenue that will be raised, or, at this time, the number of carers who will have a tax liability, as a result of this data sharing arrangement.
The final taxation position for individuals, can only be quantified if they submit an annual income tax return. When submitting their return, taxpayers can claim any additional credits or reliefs such as health expenses and declare any additional income for the relevant period. Once the return is submitted, if additional credits/reliefs are claimed, or additional income is declared they will be included for the purposes of calculating their tax liability. Depending on their personal circumstances, the individual may be in a balanced position, have an underpayment of tax or receive a refund of tax.
Revenue advises me, that in conjunction with DSP, they met with Family Carers Ireland and Care Alliance Ireland in April 2025 to outline the rationale for the new process and to discuss measures aimed at reducing the administrative burden for carers. Revenue also wrote to approx. 34,600 individuals to advise them of this change. On 19 November 2025, Revenue established a dedicated phone line at 01-738 36 37 for any queries arising from the letters issued.
Revenue have confirmed that is not carrying out a review of prior years in respect of Carer’s Allowance or Carer’s Benefit, solely as a result of this change. The focus of the new process is on the timely collection of tax properly due on a real time basis. However, should an underpayment of income tax arise on foot of the declaration of taxable income such as Carer’s Allowance or Carer’s Benefit, Revenue will seek to minimise any potential hardship in such cases, by collecting the liability through a reduction of a taxpayer’s tax credits over an extended 4-year period, from 2027 onwards.
I am further advised that Revenue is open to engaging with taxpayers on their individual circumstances and will work with them to agree appropriate arrangements where needed.
330. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance the total number of rent tax credit claims made in 2024, 2025 and to date in 2026, by county, in tabular form; and if he will make a statement on the matter. [5328/26]
View answerThe Rent Tax Credit (RTC) was introduced by the Finance Act 2022 and may be claimed by taxpayer units in respect of qualifying rent paid in 2022 and subsequent years to end of 2028. A taxpayer unit is either an individual with any personal status who is singly assessed or a couple in a marriage or civil partnership who have elected for joint assessment, in which case they are counted as one taxpayer unit.
The value of the credit for 2022 and 2023 was €500 for a singly assessed individual and €1,000 for a jointly assessed couple. For later years, the value of the credit increased to €1,000 for a singly assessed individual and €2,000 for a jointly assessed couple.
The extent to which a taxpayer unit benefits from a tax credit, through a reduced tax liability and/or receipt of a refund for overpayment of a tax liability, is determined by their gross tax liability and the use of other tax credits and reliefs. Taxpayers who claim the RTC may not benefit from this credit as a result of other reliefs, deductions and tax credits already reducing their net tax liability to nil.
I am advised by Revenue that the RTC statistics provided in the table below refer only to claims by PAYE taxpayer units. The data on claims by self-assessed taxpayers are not yet available for 2024, 2025 and 2026. Data in relation to 2024 will be made available in mid-2026, once the 2024 Form 11 returns have been processed and data are prepared for statistical analysis. Data availability in relation to later years will follow a similar pattern and will be made available in the coming years as the filing deadlines fall due.
The below table outlines the number of PAYE taxpayer units who claimed the RTC by year of assessment and by county, for 2024, 2025 and 2026, as on 19 January 2026.
|
County |
2024 |
2025 |
2026 |
|
CARLOW |
2,690 |
1,430 |
220 |
|
CAVAN |
2,980 |
1,560 |
240 |
|
CLARE |
4,160 |
2,200 |
400 |
|
CORK |
34,130 |
17,840 |
3,020 |
|
DONEGAL |
3,750 |
2,010 |
370 |
|
DUBLIN |
154,530 |
86,490 |
15,690 |
|
GALWAY |
20,000 |
10,420 |
1,750 |
|
KERRY |
4,870 |
2,390 |
360 |
|
KILDARE |
11,860 |
6,090 |
1,080 |
|
KILKENNY |
3,490 |
1,870 |
310 |
|
LAOIS |
2,490 |
1,320 |
240 |
|
LEITRIM |
950 |
480 |
90 |
|
LIMERICK |
14,200 |
7,330 |
1,190 |
|
LONGFORD |
1,860 |
940 |
130 |
|
LOUTH |
4,760 |
2,590 |
450 |
|
MAYO |
4,480 |
2,350 |
400 |
|
MEATH |
6,850 |
3,390 |
570 |
|
MONAGHAN |
2,500 |
1,230 |
200 |
|
OFFALY |
2,770 |
1,420 |
220 |
|
ROSCOMMON |
1,980 |
1,050 |
200 |
|
SLIGO |
3,280 |
1,660 |
270 |
|
TIPPERARY |
5,670 |
2,940 |
460 |
|
WATERFORD |
5,650 |
3,040 |
520 |
|
WESTMEATH |
4,590 |
2,430 |
420 |
|
WEXFORD |
4,840 |
2,470 |
470 |
|
WICKLOW |
4,150 |
2,150 |
400 |
|
Not Available |
3,270 |
1,340 |
330 |
|
Total |
316,750 |
170,410 |
29,960 |
* Note: All figures have been rounded to nearest ten.
Finally, it should be noted that most claims for credits by PAYE taxpayers take place after the year-end and it is expected that the bulk of claims for 2025 PAYE taxpayers will be made throughout 2026.
331. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of taxpayer units who have self-assessed with Revenue as non-domiciled in 2023; the total number of taxpayer units with non-domiciled status that are resident or ordinarily resident in the State; and if he will make a statement on the matter. [5330/26]
View answer332. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of taxpayer units who have self-assessed with Revenue as non-domiciled in 2023 but are resident or ordinarily resident in the State that declare as Irish nationals in the Form 11 submitted to Revenue; and if he will make a statement on the matter. [5331/26]
View answerI propose to take Questions Nos. 331 and 332 together.
I am advised by Revenue that the number of taxpayer units who filed a Form 11 return for 2023 and indicated that they were non-domiciled in Ireland was 64,400, with 49,500 of these also indicating that they were either resident or ordinarily resident in Ireland, and a further 14,600 of these indicating on the Form 11 that they were Irish nationals.
A taxpayer unit refers to individuals except in the case of couples who are jointly assessed, in which case the couple are counted as one taxpayer unit. Cases were designated as falling within one of the requested categories if either spouse was declared within that category.
333. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total number of people that have had their non-domicile status reviewed and ultimately revoked each year since 2016, in tabular form; and if he will make a statement on the matter. [5345/26]
View answerI am advised by the Revenue Commissioners that domicile is a concept of general law. It broadly means living in a country with the intention of living there permanently. Domicile is a much more permanent concept than residence.
Everyone has a ‘domicile of origin’ at birth (usually the domicile of the father). An individual can keep their domicile of origin unless they choose to gain a new domicile. To gain a new domicile, the individual must show clear evidence that they intend to live permanently in the new country and that they do not intend to return to live in their domicile of origin.
Domicile affects how foreign-source income is taxed in Ireland. An individual may be Irish tax resident, but non-ordinarily resident and not domiciled in Ireland for a tax year. In this case the individual will only pay tax in Ireland on Irish source income and foreign income, to the extent that it is remitted into Ireland, which is called the remittance basis of assessment. Remittance means the funds that are transferred to Ireland from abroad.
Tax residence status depends on the number of days an individual is present in Ireland during a tax year. An individual is resident in Ireland for tax purposes if they are present in Ireland for 183 days or more in a tax year or 280 days or more in total, taking the current tax year plus the preceding tax year together. An individual will not be resident in Ireland if they are here for 30 days or less in a tax year. If an individual has been tax resident in Ireland for three consecutive tax years, they become ordinarily resident from the beginning of the fourth tax year. If the individual leaves Ireland after this time, they continue to be ordinarily resident for three consecutive tax years. For these three years they must pay Irish tax on their worldwide income except for income from a trade or profession, no part of which is performed in Ireland, income from an office or employment, where all the duties are performed outside Ireland or other foreign income, for example, investment income, if it is €3,810 or less. If it is more than €3,810, the full amount is taxable.
Chargeable persons who complete an income tax return must provide information on their residency and domicile status each year. The individual must confirm if they are resident or non-resident, ordinarily resident or non ordinarily resident, and if they are domiciled in Ireland or not. Revenue’s approach to compliance is to identify and address tax risk, which is completed on a whole case basis. Revenue does not collect data related to the total number of people that have had their non-domicile status reviewed and revoked each year since 2016.
334. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to clarify the way in which Irish banks are classified for the purposes of corporation tax by ownership in (details supplied); and if he will make a statement on the matter. [5346/26]
View answerFor the purpose of the statistical report on corporation tax, I am advised by Revenue that banks are classified, on a statistical basis, using the NACE code of the company and can be found within the Financial and Insurance services sector. A NACE code (Nomenclature of Economic Activities) is a European classification system that groups organisations according to their business activities.
I am further advised that the multinational ownership classification used in the report is a Revenue statistical marker based on information available to Revenue in respect of the global ultimate owner for a company. A company classified as a bank, according to the NACE code, will in addition be classified as an Irish-owned multinational, according to the Revenue statistical marker, when the company’s Global Ultimate Owner (GUO) is located in Ireland and at least of one of the subsidiaries of this GUO is located outside of Ireland. A company is classified as Domestic, according to the Revenue statistical marker, when the company is part of a group where the GUO is located in Ireland and all subsidiaries under this GUO are located in Ireland or the company is a single entity in Ireland (i.e. not part of a corporate group).
The latest information on corporation tax payments in the Financial and Insurance sector can be found in the 2024 Corporation Tax statistical report available on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/corporation-tax/research-reports/index.aspx
335. Deputy Eoghan Kenny asked the Tánaiste and Minister for Finance if he is aware that homes at a location (details supplied) now cannot be sold to mortgaged buyers due to mortgage lenders not allowing drawdown on properties where the home insurance does not include flood cover, cover which is not being provided by insurance companies; if so, the steps he is taking to remedy the matter; and if he will make a statement on the matter. [5375/26]
View answerAs Tánaiste and Minister for Finance, I have policy responsibility for the development of the legal framework governing financial services regulation, including for the insurance sector. As you will appreciate, I cannot comment on individual cases or intervene in disputes that individuals may have with their bank or insurance provider.
In relation to the general issue of mortgages, there is a broad legal and regulatory framework which governs the provision of residential mortgage credit to consumers. Individual lenders determine their own lending policies and loan underwriting criteria, including in relation to the nature and type of collateral acceptable for mortgage lending purposes. The decision to grant or refuse a mortgage application, or to set any appropriate conditions which will have to be fulfilled in order to drawdown mortgage credit (such as a requirement on the prospective borrower to put in place an appropriate policy of insurance on the property which is to act as security for the mortgage loan) is a business matter for an individual lender.
In terms of the challenges associated with obtaining flood cover, please be aware that the provision of such cover is a commercial matter for insurance companies, based on an actuarial assessment of the risks they are willing to accept. Insurance Ireland have previously advised that insurers generally consider claims history, local flood risks, and any mitigation works undertaken by the OPW or local authorities when assessing applications. However, Government cannot interfere in the provision or pricing of insurance, or direct as to what cover is provided, as is reinforced by the EU framework for insurance (Solvency II Directive). Insurance arrangements depend primarily on the contractual relationship between the insurer and the insured. Decisions on whether to offer cover, the level of premiums, and the specific terms of policies are made by insurers on a case-by-case basis.
The Government remains committed to protecting Ireland’s present and future generations by investing in climate adaptation measures to manage the impacts of extreme weather. Accordingly, the National Development Plan, €1.3 billion is committed to the delivery of flood relief schemes over the lifetime of the plan to 2030, which will protect around 23,000 properties. To date, 55 flood schemes have been completed at a cost of €550 million, protecting over 13,000 properties and delivering an estimated €2 billion in avoided damages.
Consumers having difficulty accessing insurance can contact Insurance Ireland’s information service at 01-676-1820 / [feedback@insuranceireland.eu]. In addition, Brokers Ireland also offers support and access to a wide range of insurance products and can be contacted via 01-661-3067 / [insurancequeries@brokersireland.ie].
My officials are continuing to monitor and assess flood insurance matters, including through its participation in the OPW and Insurance Ireland Working Group. I wish to assure the Deputy that these matters remain a priority for this Government and efforts continue to be made to encourage a responsive approach from the insurance industry.
336. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the procedural change between the Revenue Commissioners and social welfare in terms of sharing information in relation to carers; the number of letters that have been issued informing people that they have an outstanding tax liability; the average tax liability; and if he will make a statement on the matter. [5377/26]
View answerIt is important to state that there has been no change in the income tax treatment of Carer’s Allowance and Carer’s Benefit. It is a long-standing position that Carer’s Allowance and Carer’s Benefit are subject to Income Tax but are exempt from USC and Pay Related Social Insurance.
There is a long-standing data sharing arrangement between both Revenue and the Department of Social Protection (DSP) which facilitates the operation of both the tax and welfare systems. DSP already report information on a significant number of taxable DSP payments to Revenue, including Jobseekers Benefit, Maternity Benefit, One-Parent Family Payment, State Pension (Contributory or Non-Contributory) and Bereaved Partners Contributory Pension.
This has not previously been the case for Carer’s Allowance and Carer’s Benefit. As this data had not been shared between DSP and Revenue previously, it has been the recipient’s responsibility to declare this income to Revenue in a tax return.
Last year it was agreed by the Department of Social Protection and the Revenue Commissioners that, from January 1st 2026, information on Carer's Allowance/Benefit payments will be included in the Taxable Payments Report shared directly with Revenue.
As a result of this change, Revenue adjusts the tax credits and rate band allocations of recipients of Carer’s income payments in-year to ensure the full amount of tax is collected at source. This aligns the taxation of Carer’s income with other taxable DSP payments and significantly reduces the risk of an end-of-year liability.
It should be noted that not all carers who are in receipt of Carer’s income will have a tax liability, particularly if their income level is below the taxation threshold, or they have sufficient tax credits to reduce their liability to nil. A person’s tax liability will depend on their individual personal circumstances, income levels and personal credits available to them and their family. Therefore, it is not possible to provide an estimate of the amount of revenue that will be raised, or the average tax liability, as a result of this data sharing arrangement.
The final taxation position for individuals, can only be quantified when they submit their annual income tax return. When submitting their return, taxpayers can claim any additional credits or reliefs such as health expenses and declare any additional income such as Carer’s income for the relevant period. Once the return is submitted, the additional income declared will be included for the purposes of calculating their tax liability.
Revenue advises me, that in conjunction with DSP, they met with Family Carers Ireland and Care Alliance Ireland in April 2025 to outline the rationale for the new process and to discuss measures aimed at reducing the administrative burden for carers. Revenue also wrote to approx. 34,600 individuals to advise them of this change. On 19 November 2025, Revenue established a dedicated phone line at 01-738 36 37 for any queries arising from the letters issued.
Revenue have confirmed that is not carrying out a review of prior years in respect of Carer’s Allowance or Carer’s Benefit, solely as a result of this change. The focus of the new process is on the timely collection of tax properly due on a real time basis. However, should an underpayment of income tax arise on foot of the declaration of taxable income such as Carer’s Allowance or Carer’s Benefit, Revenue will seek to minimise any potential hardship in such cases, by collecting the liability through a reduction of a taxpayer’s tax credits over an extended 4-year period, from 2027 onwards.
I am further advised that Revenue is open to engaging with taxpayers on their individual circumstances and will work with them to agree appropriate arrangements where needed.
337. Deputy Brendan Smith asked the Tánaiste and Minister for Finance the proposals to address the taxation anomalies that affect cross-Border workers; and if he will make a statement on the matter. [5395/26]
View answerThe tax treatment associated with cross-border working has been subject to ongoing discussions in recent years, particularly given the increase in remote working as a result of the Covid-19 pandemic. However, cross-border working gives rise to complex issues involving shared taxing rights between different jurisdictions.
It should be noted that workers who reside in Northern Ireland and work in the State are not precluded from working from home. The availability of remote working is primarily a matter between the employer and the employee. An employer may allow an employee to work remotely in Northern Ireland, however, such arrangements may result in implications for the employer from a UK tax perspective. As such, any potential implications that may arise from such arrangements are outside the scope of my direct remit and that of my Department.
As cross-border working and the availability of remote working options have potential tax implications not only on an island of Ireland basis, but also internationally, it is important that the wide range of policy considerations that arise are fully understood and considered.
My Department is continuing to engage on this matter, which includes the below steps:
1. Obtain Better Data
There was a general acceptance that data in relation to the nature and extent of cross-border working could be improved. In this regard, my Department commissioned the ESRI to undertake a research project in this area. In June 2024, the ESRI published its report entitled ‘A Study of Cross-Border Working on the Island of Ireland’. This paper estimates the number of cross-border workers, as well as providing an overview of the profile and characteristics of cross-border workers.
2. Minimise Administrative Burden
Revenue has looked at ways to minimise and simplify the administrative burden insofar as possible. Revenue has published guidance in this regard which will be of assistance to employers and employees.
3. International Discussions
My Department is actively engaging in international discussions on the policy implications of cross-border working, including at both EU and OECD level. The OECD has commenced its work on global mobility and my officials are continuing to engage on this matter, and also remain open to engaging bilaterally with other jurisdictions as appropriate to the circumstance.
My Department has recently initiated engagement with HM Treasury and HMRC to facilitate an exchange of views and sharing of experiences on this issue. This engagement will continue into 2026.
338. Deputy Emer Currie asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will provide an update on a matter (details supplied); and if he will make a statement on the matter. [5207/26]
View answerI am advised by my officials that this project is currently in the tender phase. Submissions are due by Friday, 6 February 2026.
Following a comprehensive evaluation of the submissions, the Office of Public Works (OPW) expects to award the contract by mid-March, with on-site works envisaged to begin before the end of Q2 2026.
339. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the statutory, administrative, or policy basis under which public bodies are required to report on procurement contracts with a value in excess of €10 million, including reference to any relevant legislation, Government decisions, circulars, or provisions of the Public Spending Code (details supplied). [5353/26]
View answer340. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to clarify when and by whom the €10 million threshold for reporting on procurement contracts was established; whether this threshold is specified in the Public Spending Code itself or in associated guidance; and whether it is mandatory or discretionary in nature. [5354/26]
View answerI propose to take Questions Nos. 339 and 340 together.
The Public Spending Code came into effect in September 2013. As outlined in Circular 13/13: “The Public Spending Code: Expenditure Planning, Appraisal & Evaluation in the Irish Public Service-Standard Rules & Procedures”, the objective of the code is to ensure that best value is achieved by the state for the resources it has at its disposal.
The Quality Assurance Process of the Public Spending Code is made up of five steps.
Step 2 of the process relates to a threshold of €10 million.
‘The organisation’s Finance Unit should publish summary information on its website of all procurements in excess of €10m, related to projects in progress or completed in the year under review. A new project may become a “project in progress” during the year under review if the procurement process is completed and a contract is signed. Departments should also publish details of the website references where its agencies have placed information on procurements over €10m.’
The latest publication of the Quality Assurance Process of the Public Spending Code was published in 2019.
341. Deputy Michael Murphy asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether his Department is monitoring the auto-enrolment scheme as a major public expenditure programme; and whether it is subject to the Public Spending Code, including periodic value-for-money reviews. [5402/26]
View answerManaging the delivery of public services within budgetary allocations is the responsibility of each Minister and their Department, who are required to ensure that appropriate measures are in place to facilitate financial control within budgetary targets.
My Department maintains ongoing oversight of public expenditure, including major Government programmes, through established monthly, quarterly and annual monitoring systems. Expenditure developments are published in the Fiscal Monitor and assessed through the Stability Programme Update, the Summer Economic Statement and the Mid-Year Expenditure Report.
These monitoring arrangements apply across all areas of Government spending and therefore include expenditure associated with the implementation of the auto-enrolment retirement savings system. My Department will continue to engage with the Department of Social Protection on the programme as it expands.
My Department develops robust guidance, codes of practice and circulars underpinned by legislation and informed by best practice in the pursuit of value for money. Examples of such guidance include the Infrastructure Guidelines (which have replaced the capital appraisal guidelines of the Public Spending Code), Code of Practice for the Governance of State Bodies, Arrangements for Oversight of Digital and ICT-related Initiatives in the Civil and Public Service, and the Procurement Guidelines. All Government Departments and Public bodies and all bodies in receipt of public funding must comply with the relevant requirements of these frameworks.
342. Deputy Thomas Gould asked the Minister for Enterprise, Tourism and Employment the actions he is taking to reduce the wait time for employment visa renewals. [5127/26]
View answerMy Department is committed to delivering an efficient and responsive employment permit system that supports businesses while ensuring that Ireland is positioned to maximise the benefits of economic migration. The employment permits system is designed to facilitate the entry of appropriately skilled non-EEA nationals to fill skills and labour shortages required to support enterprise and the wider economy.
Following a significant surge in demand for employment permits in recent years, my Department implemented operational improvements to address processing pressures. This plan included the allocation of additional staffing resources and the introduction of more efficient methods of processing permit applications. These measures have resulted in substantial reductions in waiting times and an improved overall user experience.
A central component of this was the development and introduction of a new processing system. The new Employment Permits Online system, launched in April 2025 following three years of development, represents a major modernisation of the permits infrastructure. This cloud-based system transforms how permits are processed and issued and provides employers and applicants with real-time access to their applications through an enhanced online portal.
To support the functioning of the labour market, my Department prioritises applications from new entrants to ensure that employers can fill vacancies quickly.
Applicants seeking to renew their existing employment permit may continue to work while their renewal application is being processed. This ensures continuity for both employees and businesses.
While overall processing times have improved considerably, my Department remains focused on further reducing waiting times for renewals. Work is ongoing to manage the renewal queue as efficiently as possible, and this remains an operational priority.
My Department will continue to monitor processing times closely and is committed to maintaining a modern, effective employment permit system capable of meeting the needs of a dynamic labour market.
343. Deputy Ruth Coppinger asked the Minister for Enterprise, Tourism and Employment if an agency under his purview is to reconsider reversing its remote working policy (details supplied); and if he will make a statement on the matter. [5132/26]
View answerThe development of its blended working policy is an operational matter for Enterprise Ireland management.
The National Remote Work Strategy, 'Making Remote Work', was launched in January 2021. The Strategy identified 15 actions to be undertaken to ensure that remote work is a permanent feature of the Irish workplace and all of these actions have been successfully delivered. The Work Life Balance and Miscellaneous Provisions Act 2023 provides all workers with the right to request a remote working arrangement and this right has been effect since March 2024.
The Programme for Government re-affirms the commitment to promoting flexible working arrangements that benefit both workers and employers and Government is committed to facilitating remote and flexible working in a way which maximises economic, social and environmental benefits.
344. Deputy Michael Cahill asked the Minister for Enterprise, Tourism and Employment the number of jobs which have been created in County Kerry by Enterprise Ireland during each of the past 10 years, in tabular form; and if he will make a statement on the matter. [5230/26]
View answer346. Deputy Michael Cahill asked the Minister for Enterprise, Tourism and Employment Enterprise Ireland plans to create new jobs in County Kerry; and if he will make a statement on the matter. [5232/26]
View answerI propose to take Questions Nos. 344 and 346 together.
Enterprise Ireland's strategy “Delivering for Ireland, Leading Globally (2025–2029)'' prioritises regional enterprise development, innovation, and sustainability and building the capability of Irish companies to grow in world markets. Over 60 percent of all EI client company employment is outside Dublin.
The latest available figures for the number of jobs in Enterprise Ireland supported companies relate to 2024. 2025 figures will be available later in January.
In 2024 there were 5,206 people employed in Enterprise Ireland companies in Kerry. The number of new jobs which have been created in EI supported companies in Kerry in each of the past 10 years is outlined in the table below.
|
Enterprise Ireland |
2015 |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
2023 |
2024 |
|
Kerry Total Gains (Jobs Created) |
594 |
237 |
360 |
228 |
272 |
316 |
518 |
642 |
435 |
293 |
In County Kerry, the business landscape has seen significant developments. Major announcements include that Kerry Group, a global leader in the food and beverage industry headquartered in Tralee, announced the strategic acquisition of two Danish bioscience companies. This will enhance Kerry Group's biotechnology solutions capability. In 2024, All Real Nutrition announced the creation of 50 jobs in Farranfore and Beam announced 30 new jobs in Tralee.
There have been a number of recent approvals for Kerry based projects funded through the Smart Regions Enterprise Innovation Scheme, including:
- The Agritech Centre in MTU Tralee successfully secured Smart Regions Funding towards the development of a consortia of clients across a section of sector SMEs and Multinationals who wish to strategically embark on a digital transformation.
- The Dingle Innovation Hub secured a Feasibility Grant to envisage a viable pathway for both new and existing food businesses along the Dingle Peninsula to scale internationally.
- The RDI Hub in Killorglin secured funding to develop a suite of programmatic supports for start up and scaling companies.
Enterprise Ireland is an active member of the South-West Regional Enterprise Plan Steering Group with partners including the Local Authorities. The plan includes actions across the two South West counties, Cork and Kerry.
Enterprise Ireland continues to support its client companies to achieve employment growth. In 2024 total employment in supported companies reached 234,454. This represents a 3% increase from the previous year, with 15,741 new jobs created. Notably, 64% of these new jobs were based outside the Dublin region, highlighting the agency’s commitment to fostering regional development.
The regional impact of Enterprise Ireland’s efforts is evident in the distribution of job growth across all nine regions, each recording positive employment figures. This focus on regional development not only boosts local economies but also ensures a more balanced economic growth across the country. Enterprise Ireland’s strategy of supporting ambitious, globally focused Irish companies continues to drive job creation and economic resilience, particularly in areas outside the capital.
