Tuesday, 27 Jan 2026

Written Answers Nos. 368-387

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Maritime Safety

Questions (368)

Erin McGreehan

Question:

368. Deputy Erin McGreehan asked the Minister for Transport if he is aware of concerns from harbour authorities that sunken or poorly maintained inshore fishing vessels pose a risk to commercial shipping lanes, particularly where vessels have sunk or could sink in dredged channels; the protocols which apply for ensuring such vessels are insured and recoverable; and the person or body which ultimately bears the cost of ownership is disputed or obscured; and if he will make a statement on the matter. [6593/26]

Written answers

Minister of State at the Department of Transport

The Marine Survey Office (MSO) of my department is aware of such concerns from a harbour authority. Small inshore fishing vessels are required to comply with the Code of Practice for the Design, Construction, Equipment and Operation of Small Fishing Vessels of less than 15m Length Overall published by my department (updated in 2022). The Code of Practice in paragraph 1.1.15 recommends that such vessels should hold insurance including in relation to pollution incidents and salvage.

The www.irishstatutebook.ie/eli/1993/act/34/section/41/enacted/en/index.html is the principal Irish legislation governing salvage and wreck. The Act sets out the roles and responsibilities of the various participants in salvage and wreck situations, including owner responsibilities. Section 41 of the Act provides the Minister with the powers to appoint a Receiver of the Wreck to perform the functions of receiver of wreck under this Act. Section 49 of the Act provides of the disposal of an unclaimed wreck after one year after coming into the possession of the Receiver of the Wreck.

Public Transport

Questions (369)

Cathy Bennett

Question:

369. Deputy Cathy Bennett asked the Minister for Transport the schemes funded through his Department which subsidise public transport; if such apply to non-PSO operators; the allocation of such, by scheme and by allocation to operator, in tabular form; and if he will make a statement on the matter. [6621/26]

Written answers

Minister for Transport

The Public Service Obligation (PSO) programme, is a State funded scheme, administered by the National Transport Authority (NTA), to run socially necessary but commercially unviable public transport services. The programme is funded through a combination of Exchequer funding and passenger fare revenue.

While my Department sets the overall policy direction and funding framework for the delivery of public transport services nationwide, it is the NTA that have the statutory responsibility for securing the provision of public passenger transport services nationally. The NTA are also responsible for the operation and budgeting of State supported PSO public transport services in conjunction with the relevant transport operators.

In this context, we secured an unprecedented allocation of €940 million for PSO services in Budget 2026, a significant 43% uplift in the allocation from Budget 2025. This allocation will ensure that existing public transport services can operate reliably and sustainably throughout the year, as well as maintaining targeted fares initiatives such as the recently introduced free travel for all children up to the age of 9 and the Young Adult Card (YAC) for those aged 19-25, as part of the NTA's National Fares Strategy.

The 5-8 year old Leap Card was introduced as part of Budget 2025, where the Government committed to extending free child fares on PSO services to include those aged 5 to 9. Previously, free travel for all children under-fives on subsidised public transport services was introduced in 2017. The expansion of the free child fares for those under aged 9 years of age was implemented on the 3rd of September 2025. These targeted initiatives were designed to help with the cost of living for families and to encourage children to start using public transport from an early age. The previous Government's decision did not include provisions for extending free travel for children under 9 to commercial bus operators.

In terms of YAC, commercial operators may opt into this scheme on a voluntary basis. Those who decide to opt in are compensated 50% for the fare foregone. It is important to note that while the NTA has the responsibility for the regulation of fares charged to passengers in respect of public transport services provided under PSO contracts, 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 operators themselves. The Deputy is advised that only individual commercial operators can provide information regarding any fare subsidisation or fares structures for their respective businesses.

Improving the accessibility, reliability, and affordability of public transport, while ensuring the system remains well-funded and responsive to passenger needs, is a core priority under the Programme for Government.

Road Safety

Questions (370)

Eamon Scanlon

Question:

370. Deputy Eamon Scanlon asked the Minister for Transport to engage with the Road Safety Authority to prohibit the use of LED automatic high-beam dipping systems, given the danger they pose to motorists on rural roads; and to restrict the use of LED headlight bulbs in vehicles that were not originally designed or approved for such lighting; and if he will make a statement on the matter. [6622/26]

Written answers

Minister of State at the Department of Transport

As Minister of State for International and Road Transport, Logistics, Rail & Ports, I wish to advise that light emitting diode (LED) and high intensity discharge (HID) headlights are known to provide greater brightness, improved colour rendering, increase efficiency and, in the case of LED in particular, longer performance life.

I am aware that concern has been expressed in some quarters in relation to the use of LED and HID headlights. It is worth noting that the use of these headlights in the EU?is regulated by the European type-approval system. Type-approval requires the vehicle or component to meet specific safety standards in order to be placed on the European market and used in any Member State.??Accordingly, if a headlight has been type-approved and entered into service, it is considered safe to use within the EU.

During national roadworthiness testing, a vehicle's lighting system is tested to ensure it is in full working order and correctly aligned for the safe performance of the vehicle. Factors which can contribute to headlamp glare include misaligned aim, dirty or damaged headlamps or the use of incorrect bulbs or unapproved components.

As outlined, the standards for these lights are regulated at EU level. However, as with any concerns over vehicle safety, I am willing to consider evidence-based policy reviews in relation to their use. I understand that the UNECE Working Party on Lighting and Light-Signalling has been established to investigate this issue, and the EU Commission have confirmed that it is part of its newly established task force. Currently, the task force is conducting research on the causes of glare and will provide recommendations to the Working Party when the report is completed. Both I and the Department will be guided by that work.

Tax Code

Questions (371)

Cathal Crowe

Question:

371. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance if he will consider requests (details supplied) regarding Revenue's guidelines for determining employment status for taxation purposes; and if he will make a statement on the matter. [6392/26]

Written answers

Minister for Transport

As Minister of State for International & Road Transport, Logistics, Rail & Ports, I wish to advise that light emitting diode (LED) and high intensity discharge (HID) headlights are known to provide greater brightness, improved colour rendering, increase efficiency and, in the case of LED in particular, longer performance life.

I am aware that concern has been expressed in some quarters in relation to the use of LED and HID headlights. It is worth noting that the use of these headlights in the EU?is regulated by the European type-approval system. Type-approval requires the vehicle or component to meet specific safety standards in order to be placed on the European market and used in any Member State.??Accordingly, if a headlight has been type-approved and entered into service, it is considered safe to use within the EU.

During national roadworthiness testing, a vehicle's lighting system is tested to ensure it is in full working order and correctly aligned for the safe performance of the vehicle. Factors which can contribute to headlamp glare include misaligned aim, dirty or damaged headlamps or the use of incorrect bulbs or unapproved components.

As outlined, the standards for these lights are regulated at EU level. However, as with any concerns over vehicle safety, I am willing to consider evidence-based policy reviews in relation to their use. I understand that the UNECE Working Party on Lighting and Light-Signalling has been established to investigate this issue, and the EU Commission have confirmed that it is part of its newly established task force. Currently, the task force is conducting research on the causes of glare and will provide recommendations to the Working Party when the report is completed. Both I and the Department will be guided by that work.

Tax Code

Questions (372)

Mark Wall

Question:

372. Deputy Mark Wall asked the Tánaiste and Minister for Finance if an imported vehicle is required to be in working order to be registered for VRT. [6403/26]

Written answers

Tánaiste and Minister for Finance

Revenue have advised that mechanically propelled vehicles are required to be in working order to be registered for Vehicle Registration Tax (VRT).

Section 130 of the Finance Act 1992, as amended by Section 97 of the Finance Act 2014, states in the definition of a ‘mechanically propelled vehicle’ that it is capable of achieving vehicle propulsion at the time of registration or at the time of examination by a competent person under section 135D(1)(d), to the satisfaction of the Commissioners.

Tax Code

Questions (373)

Emer Currie

Question:

373. Deputy Emer Currie asked the Tánaiste and Minister for Finance the next steps his Department will take to remove the deemed disposal rule on ETFs following budget 2026; and if he will make a statement on the matter. [5448/26]

Written answers

Tánaiste and Minister for Finance

Deemed disposal is an anti-avoidance measure that applies to investments in Irish domiciled and equivalent offshore investment funds, including Exchange Traded Funds (ETFs).

Where deemed disposal is applicable, tax is levied eight years after an investment is made, and every subsequent eight years, regardless of whether or not a disposal has in fact occurred. The tax is levied on any gain in the value of the investment from the date of acquisition to the date of the deemed disposal. On the ultimate disposal of the investment, any tax paid is allowed as a credit against the final tax liability. The purpose of deemed disposal is to prevent the indefinite roll-up of income and gains and the associated loss of tax to the Exchequer.

The reduction from 41% to 38% in the taxation rate that applies to Irish and equivalent offshore funds that was announced in Budget 2026, is an important first step in supporting retail investment. This change applies to ETFs that are taxed under these regimes.

The next step in the work underway to encourage retail investment, as announcedin Budget 2026, is the publication of aroadmap for the taxation of retail investment early this year.The roadmap will set out an approach to simplify and adapt the tax framework to further support retail investment, while retaining necessary and important anti-avoidance protections in a proportionate manner. This roadmap will take into accountthe European Commission’s recommendation on Savings and Investment Accounts.

Tax Code

Questions (374)

Michael Fitzmaurice

Question:

374. Deputy Michael Fitzmaurice asked the Tánaiste and Minister for Finance the changes in VAT for farmers that sell livestock in marts; and if the funding from same is going to the Exchequer; and if he will make a statement on the matter. [5450/26]

Written answers

Tánaiste and Minister for Finance

The VAT treatment of goods and services is subject to the requirements of EU VAT law with which Irish VAT law is obliged to comply. In accordance with the EU VAT Directive, farmers can elect to register for VAT or can remain unregistered.

Under VAT law, unregistered farmers can avail of the Flat-rate Farmers Scheme, an administrative simplification arrangement unique to the farming sector, which allows farmers to remain unregistered for VAT – thereby remaining outside the VAT system and avoiding the burden of registration and filing – and yet be compensated on an overall basis for the VAT incurred by such farmers in the course of their business. As is normal for VAT-unregistered businesses, unregistered farmers are not entitled to reclaim VAT incurred on the various individual inputs used in their farming business. However, the Scheme allows unregistered farmers to add and retain a percentage charge (known as the “flat-rate addition”) onto the amount they invoice VAT-registered businesses whom they supply with agricultural goods and services, including livestock, in the course of their farming business. In this regard, livestock means live cattle, sheep, goats, pigs and deer and horses normally intended for use in the preparation of foods stuff or in agricultural production.

The level of the flat-rate addition is calculated in accordance with the EU VAT Directive and is set out in Irish VAT legislation. It is reviewed annually on the basis of macro-economic data received from the Central Statistics Office (CSO) for the preceding three years in line with the EU VAT Directive requirements. Following such review, if needed, the level of the flat-rate percentage is re-set under law, in order to ensure that the Scheme continues to allow appropriately for the unregistered farming sector to be fully compensated, on an overall basis, for the VAT it incurs across all its inputs – those inputs being variously taxed at the VAT standard rate of 23%, the reduced rate of 13.5%, the second reduced rate of 9%, the livestock rate of 4.8%, and the zero rate. Some years the review results in an upward re-set of the flat-rate, some years it results in a downward re-set.

During 2025, the flat-rate percentage was subject to the normal annual review, following which the level was re-set in Finance Act 2025 at 4.5% with effect from 1 January 2026, which is lower than the 5.1% level that applied following the 2024 review. The new 4.5% level for the flat-rate addition in 2026 will continue to achieve full compensation for farmers under the flat-rate scheme.

The Deputy is asking about farmers selling livestock at marts. No change has been introduced specifically regarding the selling at marts. Under existing VAT rules, where a farmer sells livestock at an auction – such as at a mart – the sale is treated for VAT purposes as being two transactions: firstly, a sale by the selling farmer to the auctioneer, followed by a subsequent sale by the auctioneer to the purchaser. Detailed guidance on the sale of live animals at auction/mart is published by Revenue and is available on its website at:

www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-schemes/sale-of-live-animals-by-auction-mart/sale-of-live-animals-by-auction-mart.pdf.

Where a flat-rate farmer (i.e. VAT-unregistered farmer) sells at a mart, assuming the mart/auctioneer is VAT-registered, the flat-rate farmer will be entitled to charge the flat-rate addition, which since 1 January 2026 is 4.5%. In accordance with the Flat-rate Scheme, the flat-rate farmer is entitled to retain the flat-rate addition.

Where a VAT-registered farmer sells goods, the appropriate VAT rate applies to the sale. The VAT rate applicable to the supply by a VAT-registered person of livestock (whether sold at a mart or otherwise) is the livestock rate of 4.8%; this is a special reduced rate permitted under EU VAT Law which has remained unchanged for many years. The VAT-registered farmer is obliged to account for the VAT on the sale in the normal way as part of the farmer’s regular VAT return.

Departmental Data

Questions (375)

Emer Currie

Question:

375. Deputy Emer Currie asked the Tánaiste and Minister for Finance further to Parliamentary Question Nos. 466 and 472 of 4 November 2025, if further updates are available following the referral of this issue by the Revenue Commissioners to the Technical Committee on Motor Vehicles, TCMV, interdepartmental working group, regarding false registration plates; and if he will make a statement on the matter. [5500/26]

Written answers

Tánaiste and Minister for Finance

I understand from Revenue that, at the November 2025 meeting of the Technical Committee on Motor Vehicles (TCMV) Interdepartmental Working Group – which is chaired by the Department of Transport – Revenue raised the issue of false registration plates and the potential for additional regulatory measures focussed on controlling the supply of registration plates. A subsequent meeting was held earlier this month between Revenue, the Department and An Garda Síochána to consider the matter further. Arising from these discussions, it was agreed to progress the issue by examining international best practice so as to develop and recommend suitable options to improve compliance with vehicle licensing requirements in the State.

The matter is one of cross-Departmental policy relevance, having regard to the role that correct vehicle identification has in the areas of road safety, law enforcement, and vehicle taxation. Any changes to the current framework would have to be informed by the relevant State enforcement and regulatory bodies impacted. I understand from Revenue that the matter is being progressed during 2026 on an interdepartmental basis.

This examination will include consideration of the experience of other jurisdictions regarding the effectiveness of the operation of different regulatory frameworks and solutions, including lessons they have learnt from approaches that were found not to be successful in practice.

Tax Code

Questions (376, 377)

Barry Ward

Question:

376. Deputy Barry Ward asked the Tánaiste and Minister for Finance if his attention has been drawn to calls to include gyms under tax relievable medical expenses; the steps he has taken to work towards that position with the Department of Health; and if he will make a statement on the matter. [5527/26]

Barry Ward

Question:

377. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding engagement he has had with the Department of Health in relation to the creation of a tax credit for those who join gyms to encourage an uptake in gym membership and use; and if he will make a statement on the matter. [5528/26]

Written answers

Tánaiste and Minister for Finance

I propose to take Questions Nos. 376 and 377 together.

As the Deputy will be aware, the Programme for Government, Securing Ireland’s Future, includes a commitment to “consider measures, in conjunction with the Department of Finance, to encourage gym membership and active participation in sport and exercise.”

While my officials have not yet had engagement with the Department of Health, officials in my Department considered the matter as part of the annual Tax Strategy Group process in July last year, in chapter 10 of the Income Tax, Tax Strategy Group - 25/01 paper available at:

www.gov.ie/en/department-of-finance/collections/budget-2026-tax-strategy-group-papers/

The tax code already provides for a number of fitness-based measures more generally i.e. the Cycle to Work Scheme and the Accelerated Capital Allowances scheme for Childcare facilities and Fitness Centres which encourages employers to develop childcare facilities and fitness centres onsite for their employees.

Furthermore, the private gym sector already receives tax-based public support through a reduced rate of VAT of 9 per cent on membership fees. It is estimated that this reduced rate saves private gym operators and gym members in the order of €32 million per annum.

In line with best practice, and as with all proposals for the introduction of new tax measures or the amendment of existing tax reliefs, the proposal should be assessed in accordance with the Department of Finance Tax Expenditure Guidelines. The guidelines make clear the importance that any policy proposal which involves tax expenditures should only occur in limited circumstances where there are demonstrable market failures and where a tax-based incentive is more efficient than a direct expenditure intervention.

In relation to medical expenses, it should be noted that only health expenses incurred in the provision of health care, which has been carried out or advised by (in certain circumstances) a practitioner (as defined in section 469 of the Taxes Consolidation Act 1997), qualifies for tax relief.

Finally, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time having regard to available resources and the sound management of the public finances.

Question No. 377 answered with Question No. 376.

Departmental Expenditure

Questions (378)

Alan Kelly

Question:

378. Deputy Alan Kelly asked the Tánaiste and Minister for Finance the amount his Department has spent on legal fees for each of the years 2020-2025, in tabular form. [5536/26]

Written answers

Tánaiste and Minister for Finance

I wish to inform the Deputy that my Department spent €1,117,367.55 on legal fees in the years 2020 to 2025.

The cost per year is provided below in tabular form.

Year	Cost
2025 (provisional figures)	€34,090.88
2024	€41,244.98
2023	€165,006.96
2022	€37,286.22
2021	€142,425.97
2020*	€697,312.54

*All figures provided in the table are inclusive of VAT, with the exception of three invoices paid in 2020 for a total value of €15,304.90. The VAT for these invoices was paid by reverse charge and is not reflected in the 2020 total.

Departmental Expenditure

Questions (379)

Gary Gannon

Question:

379. Deputy Gary Gannon asked the Tánaiste and Minister for Finance to provide a breakdown of expenditure by his Department and bodies, agencies or organisations under his remit on paid verification services on a platform (details supplied) or any other verified account products, for each of the years 2023, 2024, 2025 and to date in 2026; the number of verified accounts held under each category; the annual cost per account; the total annual cost incurred; the procurement basis under which these services were purchased, in tabular form; and if he will make a statement on the matter. [5618/26]

Written answers

Tánaiste and Minister for Finance

I am advised that my Department have not paid for verification services or other verified account products on the social media platform “X” (including Gold tick, Blue tick), from from 2023 to date, nor have any of the Bodies under the Aegis of my Department, with the exception of the Strategic Banking Corporation Ireland (SBCI) who incurred expenditure of €103 on advertising in 2023.

Fiscal Data

Questions (380)

Martin Daly

Question:

380. Deputy Martin Daly asked the Tánaiste and Minister for Finance the distributional analysis of budget 2025 measures as published by the Department, showing impacts by income decile and household type. [5675/26]

Written answers

Tánaiste and Minister for Finance

The Department of Finance's analysis of Budget 2025 found that both the permanent budget package and the one-off Cost of Living package were progressive.

As a result of the permanent tax and welfare measures, average household disposable income increased by 2.3 per cent, with the largest gains accruing to lower-income households. The first two income deciles experienced increases of 4.2 and 3.9 per cent, respectively.

Across household types, lone parents saw the greatest improvement, with household disposable income rising by 4.3 per cent. They were followed by single households of retirement age (2.7 per cent), working-age single adults without children (2½ per cent), and couples with at least one retirement-age adult (2.4 per cent).

The one-off Budget 2025 Cost-of-Living package was also highly progressive. Households saw an average increase of 1.3 per cent in net disposable income as a result of the Cost-of-Living measures. The largest gains were recorded in the lowest two income deciles with growth of 5.2 and 4.2 per cent, respectively. This growth was primarily due to targeted social welfare supports and the energy credits.

Overall, Budget 2025 was progressive, and the current Government has pledged to continue delivering progressive budgets over the course of its term. Analysis by my Department confirmed that its first budget, Budget 2026, was also progressive. All households saw a disposable income boost of 1.1 per cent on average, with the lowest income cohorts gaining by 4.9 and 3.8 per cent, respectively.

The targeted nature of Budget 2026 is also evident in the support provided to households with children, in particular lone parents, and people with disabilities. For example, households with disabilities gain more (1½ per cent) than non-disability households (0.6 per cent) on average. I am confident that the measures introduced in successive budgets by this and the previous Government have helped to drive improvements in equality and reductions in poverty.

Tax Data

Questions (381)

Carol Nolan

Question:

381. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the number of public houses in Ireland in December 2024; the estimated amount of alcoholic beverages sold, by category, by pubs in 2024; the total amount of VAT collected from pubs in 2024; and the total number of public houses which made VAT returns of less than €100,000 to the Revenue Commissioners in 2024. [6146/26]

Written answers

Tánaiste and Minister for Finance

I have been advised by Revenue that 7,188 publican licences issued in the calendar year for 2024. It should be noted that licences regularly transfer and change hands during the course of the licensing year, and from one licensing year to the next. Additionally, licences are regularly extinguished by the Courts in favour of a new and different class of licence, often in a different geographical location. As such, the number of publican licences issued does not equate to the number of public houses.

I am also advised by Revenue that Alcohol Products Tax (APT) is charged at the time the excisable product is released from a duty suspension facility (e.g. warehouse) for consumption in the State, or, when following release for consumption in another Member State, is brought into Ireland. Taxpayers liable to APT are not obliged to disclose how these products are subsequently distributed or sold. As such, Revenue does not hold data relating to the volumes or excise duty applicable to the sale of alcohol products in off licences, public houses, licenced restaurants, or other licenced premises.

I have also been informed by Revenue that traders are not required to separately identify the VAT generated from the sale or supply of specific products or services in their periodic VAT returns. The total net VAT collected in 2024 from taxpayers holding publican excise licences is in the region of €1.04 billion. This figure includes the net VAT generated from all their economic activities, including activities from other economic sectors, and accounts for any VAT deductibility on input costs. Of the taxpayers who had a VAT liability in 2024, 3,632 taxpayers holding publican excise licences had a net VAT liability of less than €100,000 for the calendar year.

World Bank

Questions (382)

Carol Nolan

Question:

382. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the amount contributed by the State to the World Bank in each year from 2000 to date. [6147/26]

Written answers

Tánaiste and Minister for Finance

Further to clarification sought on 22 January by the Department's Officials, it is noted that the Deputy’s question refers to the World Bank’s International Development Associations (IDA), as per Deputy Nolan’s email.

IDA is one of the five organisations in the World Bank Group, which provides funding for the poorest people in the world’s disadvantaged regions. It currently works with over seventy countries, thirty-nine of which are in Africa. IDA is the single largest donor for basic infrastructure and social services in these countries, many of which face a myriad of challenges against a backdrop of rising indebtedness and growing debt sustainability problems. Between 2012 and 2023 the World Bank estimates that IDA projects: assisted 117 million people access better water services; enabled almost 1.2 billion people avail essential health services; and ensured that more than 91 million people could receive new or improved electricity services.

Since 1961, Ireland has been a long-standing and strong supporter of IDA, and it has proven to be one of the most effective ways to deliver on Ireland’s global development priorities, uphold Ireland’s commitment to multilateralism, and ensure that Irish resources generate real impact in the areas of greatest need. IDA is well aligned with Global Ireland 2025, the Government’s strategy for doubling the scope and impact of Ireland’s global footprint and influence by 2025, recognised that international development cooperation amplifies, and sustains, Ireland’s place in an increasingly inter-connected world; and, A Better World, Ireland’s policy for international development which commits to contributing to the United Nations Sustainable Development Goals (SGG), and in particular on reaching those furthest behind first.

Ireland has been a strong and consistent contributor to IDA replenishments. From a policy and operational standpoint, an IDA operating period if for a duration of three years e.g. the 20th replenishment of IDA (IDA20) was for the operating period mid-2022 to mid-2025, and the 21st replenishment (IDA21) is for the operating period mid-2025 to mid-2028. Broadly speaking, since IDA16 (mid-2011 to mid-2014) Ireland has opted to pay its commitments to IDA replenishments over a nine-year period. Included below is a record of Ireland's contributions, on an annual basis, to IDA from 2000 to date. However, it is important to note that annual payments to IDA fluctuate annually and can encompass payments to a number of replenishment cycles at any point in time.

Year of Contribution	Amount c. € Million
2000	6.37
2001	8.77
2002	8.40
2003	7.21
2004	16.43
2005	18.27
2006	15.20
2007	28.43
2008	24.23
2009	18
2010	18
2011	18
2012	23.40
2013	29.07
2014	16.02
2015	20.61
2016	23.49
2017	24.57
2018	24.39
2019	26.46
2020	28.62
2021	24.66
2022	28.16
2023	37.15
2024	38.69
2025	43.96
2026	47.03

Census of Population

Questions (383)

Carol Nolan

Question:

383. Deputy Carol Nolan asked the Tánaiste and Minister for Finance what his Department currently considers the total population of the State to be; and the estimated number who are Irish citizens, nationals of the UK or EEA, or nationals of countries outside the UK or EEA. [6151/26]

Written answers

Tánaiste and Minister for Finance

The Central Statistics Office (CSO) is Ireland’s national statistical institute with responsibility for providing independent official statistics regarding Ireland’s society, economy, and environment.

In addition to collecting definitive population data by way of the 5-year census, the CSO provides annual population estimates. The CSO estimates the population at 5,458,600 people in April 2025 (latest data).

This is comprised of 4,570,200 Irish citizens (84% of the total population). The remaining 888,400 people is comprised of 370,890 EU nationals, 91,300 UK nationals, and 426,210 people with non-EU and non-UK citizenship.

Tax Reliefs

Questions (384)

John Lahart

Question:

384. Deputy John Lahart asked the Tánaiste and Minister for Finance if he will consider introducing a targeted tax relief for people living with lung fibrosis who require long-term oxygen therapy, to help offset the significant energy costs associated with oxygen provision at home, similar to the relief available to individuals undertaking kidney dialysis at home; and if he will make a statement on the matter. [6188/26]

Written answers

Tánaiste and Minister for Finance

I am advised by Revenue that section 469 of the Taxes Consolidation Act (“TCA”) 1997 provides for tax relief where an individual proves that he or she has incurred costs in respect of qualifying health expenses. Only “health expenses” incurred in the provision of “health care”, which has been carried out or advised by (in certain circumstances) a “practitioner”, will qualify for tax relief.

Health care is defined as the “prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability”.

Health expenses are defined as "expenses in respect of the provision of health care" and include "expenses representing the cost of maintenance or treatment necessarily incurred in connection with the services of a practitioner". The definition of practitioner includes a number of medical professionals, including a person registered in the register established under section 43 of the Medical Practitioners Act 2007.

Maintenance or treatment costs that are incurred either in hospitals or elsewhere (for example in clinics or treatment rooms) will qualify for relief where they are necessarily incurred in association with the services of a practitioner.

In relation to surgical, dental or nursing appliances, Revenue guidance sets out that relief is allowed on the costs incurred on the:

• supply;

• maintenance; or

• repair of any medical, surgical, dental or nursing appliance used on the advice of a practitioner.

In respect of oxygen, in order to qualify for relief under section 469 TCA 1997:

• appliances used to deliver oxygen must be a medical, surgical, dental or nursing appliance used on the advice of a practitioner,

• oxygen purchased must be a drug or medicine supplied on the prescription of a medical practitioner.

Turning to the Deputy's specific question regarding electricity costs, if an individual is required to use electricity to operate medical devices necessary in the provision of healthcare and this is advised by a practitioner, tax relief may be available under section 469 TCA 1997. In this scenario, an individual may be eligible to claim tax relief on the electricity expenditure referrable to such usage. This treatment applies in all cases where the relevant conditions are met.

Further guidance on tax relief for qualifying health expenses can be found in Revenue’s Tax and Duty Manual Part 15-01-12, which can be accessed at the following link: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-12.pdf

Tax Reliefs

Questions (385, 386, 387, 388, 389, 390, 391, 392, 394, 395, 396)

Paul Nicholas Gogarty

Question:

385. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he will state the legal basis for the re-introduction of medical criteria via section 36 of the Finance Act 2020 that had been previously condemned by the Supreme Court; if he is satisfied that this section is consistent with Article 15.4.1 of the Constitution; and if he will make a statement on the matter. [6442/26]

Paul Nicholas Gogarty

Question:

386. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he accepts the principle under Article 34 of the Constitution that Supreme Court rulings are final and conclusive; the steps his Department is taking to ensure the disabled drivers scheme now aligns with these final rulings; and if he will make a statement on the matter. [6443/26]

Paul Nicholas Gogarty

Question:

387. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he will clarify whether the terms and conditions of engagement for members of the disabled drivers medical board of appeal explicitly require that they act in full compliance with the fundamental obligations and rights contained in Article 40, and those derived from international agreements the State has entered into under Article 29; if these terms of engagement specifically safeguard the board's duty to provide independent professional judgments based solely on the medical facts and needs of those presenting, free from departmental administrative influence; and if he will make a statement on the matter. [6444/26]

Paul Nicholas Gogarty

Question:

388. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he will outline his Department's formal response to the repeated warnings from the Ombudsman regarding the legality of the disabled drivers and passengers tax relief scheme; the financial and administrative steps taken to remedy these concerns; and if he will make a statement on the matter. [6445/26]

Paul Nicholas Gogarty

Question:

389. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance the way in which his Department ensures that the administration of tax-based disability reliefs fulfils the duty of sincere cooperation under Article 4.3 TEU to align domestic financial law with EU values of equality; and if he will make a statement on the matter. [6446/26]

Paul Nicholas Gogarty

Question:

390. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he will clarify his Department's policy on disclosure of personal assessments by agencies under his aegis, in light of the Supreme Court conclusions in Nowak and Delaney; if he is satisfied that applicants for the primary medical certificate are provided with sufficient reasoning for decisions, given the conclusion in the Reeves judgment [2020] that a failure to provide reasons to justify a decision is in itself grounds for a court to decide in favour of applicants; and if he will make a statement on the matter. [6447/26]

Paul Nicholas Gogarty

Question:

391. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if a copy of the motion passed unanimously by South Dublin County Council, which was sent to the Taoiseach calling for fair reform of the disabled drivers scheme, has been forwarded to his Department for direct action; if so, the date on which his Department received this motion; the specific actions have been taken since; and if he will make a statement on the matter. [6449/26]

Paul Nicholas Gogarty

Question:

392. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance the specific steps taken by his Department to ensure that the Disabled Drivers Medical Board of Appeal refrains from acts inconsistent with the UNCRPD, as per the requirements of Article 29 of the Constitution; and if he will make a statement on the matter. [6451/26]

Paul Nicholas Gogarty

Question:

394. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance the legal basis for suspending access to assessments for the primary medical certificate following a judgment (details supplied) given the conclusions of the Supreme Court in the Article 26 reference on the Health (Amendment) (No. 2) Bill 2004; if he accepts that statutory benefits under the disabled drivers scheme constitute a property right for eligible citizens under Articles 40.3.2 and 43; the way he justifies the use of Section 36 of the Finance Act 2020 to effectively bypass the constitutional protections for such rights as established by the Supreme Court; and if he will make a statement on the matter. [6460/26]

Paul Nicholas Gogarty

Question:

395. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he accepts that under Article 34.4.6 of the Constitution, the decisions of the Supreme Court are final and conclusive; his views that all Government Ministers, civil servants, and staff in public or private organisations delivering public services have a primary constitutional obligation to respect, uphold, and deploy these final rulings and interpretations in their everyday activities; if he is satisfied that his Department's continued reliance on legislative workarounds to bypass specific court conclusions such as those in cases (details supplied) consistent with this constitutional mandate; and if he will make a statement on the matter. [6461/26]

Paul Nicholas Gogarty

Question:

396. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he is aware of the constitutional doctrine of "under-inclusiveness" as identified in the Reeves judgment and affirmed by the Supreme Court in the 2025 theory judgment; his views on whether the current medical criteria for the disabled drivers scheme are unconstitutionally under-inclusive by arbitrarily excluding citizens with significant mobility needs who do not meet the narrow 2020 criteria; and if he will make a statement on the matter. [6462/26]

Written answers

Tánaiste and Minister for Finance

I propose to take Questions Nos. 385, 386, 387, 388, 389, 390, 391, 392, 394, 395 and 396 together.

The Deputy should note from the outset that it would not be appropriate for me, the Minister, to interpret or express an opinion on a matter of law in response to a parliamentary question. Therefore, I will respond to matters raised by the Deputy in his parliamentary questions as appropriate.

I have been informed that the Department of Finance did not receive a copy of the motion passed by South Dublin County Council nor was it forwarded by the Department of the Taoiseach yet.

The Disabled Drivers Medical Board of Appeal (DDMBA) is required by legislation to be independent in the exercise of its functions, and it is a matter for the Board to determine all aspects of the management and delivery of the appeals process.

At an appeal hearing the Disabled Drivers Medical Board of Appeal (DDMBA) reviews the decision by a HSE Primary Medical Officer and determines if an appellant meets any of the six medical criteria. Only if an appellant meets one of the six eligibility criteria will the Board issue a Board Medical Certificate.

The functions of the Board are set out in legislative requirements. I, the Minister, have no role in relation to the granting or refusal of PMCs or appeals associated with them and the HSE and the Medical Board of Appeal must be independent in their clinical determinations. Both my Department and I expect State boards, such as the DDMBA, to act in accordance with their legal obligations and in accordance with the code of practice for State Bodies.

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.

Question No. 386 answered with Question No. 385.

Question No. 387 answered with Question No. 385.

• Written Answers Nos. 348-367
• Written Answers Nos. 388-398