Written Answers Nos. 399-412
399. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance to publish the legal or actuarial analysis that informed Revenue’s decision to confine the Karshan Disclosure Opportunity for the years 2024–2025; whether this limitation was approved by his Department’s legal advisers or the Attorney General; and if he will make a statement on the matter. [6570/26]
View answer400. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance if the Karshan Disclosure Opportunity or any associated settlement arrangement has been notified to the European Commission under Article 108(3) TFEU; if not, to explain the basis on which Revenue considers the scheme outside the scope of EU State-aid rules; and if he will make a statement on the matter. [6571/26]
View answer401. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance to list all organisations consulted in the design of the Karshan Disclosure Opportunity, distinguishing between employer, professional-services and worker or trade-union bodies; and if he will make a statement on the matter. [6572/26]
View answer404. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance whether the Attorney General, the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, or any Court has reviewed the compatibility of the Karshan Disclosure Opportunity with the Supreme Court judgment in Revenue v Karshan (Midlands) Ltd [2023] IESC 24; and if he will make a statement on the matter. [6575/26]
View answerI propose to take Questions Nos. 399, 400, 401 and 404 together.
I note the Deputy's questions regarding the Karshan disclosure initiative.
The principle of the independence of the Revenue Commissioners in their dealings with the tax affairs of any individuals, business or other entity under tax and customs legislation is seen as critical to maintaining the integrity of the taxation system. Legal effect in this matter is provided under Section 101 of the Ministers and Secretaries (Amendment) Act, 2011. This provision ensures that neither article 9 of the Revenue Commissioners Order 1923 nor section 9(3) of the Ministers and Secretaries Act 1924, which relate to Ministerial responsibilities and controls, can apply to the Revenue Commissioners when performing their functions under tax and customs legislation. The Attorney General is the legal advisor to the Government. As such, I am advised by Revenue that it does not seek legal advice from the Attorney General in relation to the administration of the taxes and duties under the care and management of Revenue, including the Karshan disclosure initiative. Revenue has, over many decades overseen a number of disclosure opportunities in relation to various matters with a view to encouraging taxpayers to become compliant.
Second, Revenue has informed me that the Karshan disclosure initiative was not required to be notified under Article 108(3) of the Treaty on the Functions of the European Union (TFEU) to the European Commission because there is no State Aid involved.
For State Aid to exist, each of the conditions set out in Article 107(1) of TFEU must be met. A broad outline of these conditions provides that for State Aid to exist, the aid has to be granted through State resources, the aid has to distort or threaten to distort competition, the aid has to be selective (favouring certain businesses over others), and the aid has to affect trade between Member States. The Karshan disclosure initiative does not meet these conditions and, therefore, State aid does not exist, but in particular, because the disclosure initiative is not selective, as it is available to all employers in the State.
Following the Supreme Court judgement in October 2023, Revenue encouraged businesses to review their workforce model in light of the five-step framework outlined in the judgement, and to regularise their tax position.
Revenue recognised that prior to the judgment in October 2023, some employers, acting in good faith, may have misclassified employees for tax purposes as persons engaged in contracts for services. It is in this context, in September 2025, Revenue announced a disclosure initiative aimed at employers who are potentially impacted by the Supreme Court judgment. This initiative incentivises such employers to make a disclosure in respect of 2024 and 2025, the years following the Supreme Court judgement, arising from bona-fide classification errors.
In advance of launching this disclosure initiative, Revenue shared its plans with colleagues in my Department, the Department of Social Welfare (DSP) and the Workplace Relations Commission (WRC). You will note that DSP and the WRC have responsibility for employment status under their own legislative frameworks. In addition, Revenue shared the disclosure regime document via the Tax Administration Liaison Committee (TALC) Audit with the professional tax advisor, accounting and legal bodies who are members of TALC.
The Karshan disclosure initiative is available to all employers in the State and across all sectors, provided that they meet the terms as outlined in the disclosure initiative. Detailed guidance on this disclosure initiative is set out in Tax and Duty Manual ‘Settlement arrangement arising from Revenue v Karshan (Midlands) Ltd. trading as Domino’s Pizza’ which is available at www.revenue.ie/en/tax-professionals/tdm/compliance/audit-and-other-compliance-interventions/karshan-settlement-guidance/karshan-disclosure-opportunity-guidance.pdf.
405. Deputy Alan Kelly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the amount his Department has spent on legal fees for each of the years 2020-2025, in tabular form. [5542/26]
View answerMy Department primarily relies on public service legal resources to manage litigation and obtain legal advice. The Department seeks to minimise legal costs wherever possible and makes full use of the services provided by the Office of the Attorney General, the Chief State Solicitor's Office and the State Claims Agency for legal advice and for representation in court proceedings.
The Department currently has one legal advisor seconded from the Office of the Attorney General. This role provides core legal support to the Department across its functions.
In the normal course of events, instances will arise where specific legal advice must be sought outside of public service legal resources. The table below includes all legal costs, not solely related to litigation but also encompassing any fees that have arisen in relation to specific legal matters on which the Department has sought guidance. In that context, the amount directly spent by my Department on legal fees from 2020 to 2025 is as follows:
|
Year |
Legal fees expenditure |
|
2020 |
€61,617 |
|
2021 |
€525,505 |
|
2022 |
€76,314 |
|
2023 |
€108,446 |
|
2024 |
€167,018 |
|
2025 |
€50,644 |
406. Deputy Mairéad Farrell asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if there will be further public consultation on his Departments’ national public procurement strategy; and if he will make a statement on the matter. [5606/26]
View answerThe public consultation phase to inform the development of the national procurement strategy has concluded. I recognise that consultation and collaboration are central to ensuring that the strategy works for all of those involved. With that in mind, my department has continued to engage with key stakeholders during the development phase. My officials are currently engaging with key government departments and agencies to finalise actions for inclusion in the strategy. In parallel, my department has been engaging with business representative bodies in the process of applying the SME Test to the strategy.
407. Deputy Gary Gannon asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation 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. [5619/26]
View answerI wish to advise the Deputy that there has been no expenditure by my Department nor any of the bodies under its aegis on the services specified in the years in question.
408. Deputy Alan Kelly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation for a list of all properties owned by the OPW in the town of Nenagh; and their uses. [5653/26]
View answerThe Office of Public Works (OPW) has responsibility on behalf of the State for managing and maintaining a substantial and complex estate of approximately 2,500 properties.
This extensive and diverse portfolio of State properties includes office accommodation for all Government Departments, the property estate for An Garda Síochána and numerous properties for many State Agencies. The portfolio also encompasses specialised spaces such as public offices, laboratories, and cultural institutions, in addition to warehouses, heritage properties, visitor centres, and sites.
The following are the OPW/DPER owned properties in Nenagh:
|
Property |
Address |
Current Use |
|
Nenagh Garda Station |
Kickham Street - Emmet Place, Nenagh, County Tipperary |
Garda station |
|
Nenagh Government Offices |
Saint Conlan's Road, Nenagh, Co. Tipperary, |
Office use for Government departments and agencies |
The former Military Barracks at Summer Hill, Nenagh is also State owned and according to our records it is vested in the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation.
409. Deputy Martin Daly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation which programmes recorded expenditure overruns in the 2025 Appropriation Accounts and the corrective actions taken. [5679/26]
View answer2025 Appropriation Accounts are not yet available. The 2025 Appropriation Accounts are to be prepared by Departments and Offices and submitted to the Comptroller and Auditor General for audit by end March 2026. The Accounts are usually published each September.
The latest published figures for 2025 spending are the end year Exchequer Issues. These were published in the Fiscal Monitor on January 6th and are available at www.gov.ie/en/department-of-finance/publications/fiscal-monitor-december-2025/ . These report on the end year spending position against the final 2025 allocation, including any additional funding through Further Revised Estimates or Supplementary Estimates.
These show 2025 gross expenditure of €109.4 billion, compared to the original Revised Estimates level of €105.4 billion. Over the course of 2025 Government took decisions to allocate additional funding to Departments. These meant an additional €4 billion being spent. This funding allowed for additional capital investment in Housing, Education and Justice Votes. Additional current funding was also provided to cover, for example, the payment of a 2025 Christmas Bonus under Social Protection and other pressures such as pay costs on the Education Vote and the PSO costs on the Transport Vote.
Budget 2026 provides for €117.8 billion in expenditure. This provides for an uplift of €8.4 billion or 7.7% over the end 2025 issues. This level of investment will provide for transformative critical infrastructure to support the delivery of housing, strengthen Ireland’s competitiveness and economic resilience, sustain our economic growth, and enhance our public services to deliver improved outcomes for the people of Ireland.
Budget 2026 placed a particular emphasis on achieving value for money. The budget strategy was developed using a whole of budget approach, which placed a strong emphasis on the totality of expenditure are clearly linking expenditure and investment to improved outcomes.
Managing the delivery of services within budgetary allocations is a key responsibility of each Minister. There are a range of policies, frameworks and processes to support management of sustainable public spending.
As part of my Department’s role, it establishes the governance frameworks, or rules, setting out the principles and procedures for how money should be spent. The aim of these rules is to support Accounting Officers in discharging their responsibility to ensure expenditure is managed in line with the Voted allocation and that services are delivered in an effective and efficient manner. These frameworks emphasise the importance of effective control and delivering value for money with public funds.
My Department engages regularly with Departments to assess expenditure trends and review the sustainability of their spending plans to the end of the year.
410. Deputy Martin Daly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the proportion of contracts above €10 million awarded in 2025 which included social value or climate-related award criteria, in line with the Green Public Procurement Action Plan. [5680/26]
View answerThe eTenders 2025 data shows that a total of 77 Contract Award Notices (CANs) were issued for contracts valued above €10 million. Of these high-value awards, 4 CANs were identified as including green or social procurement criteria. This corresponds to an incorporation rate of 5.19% within high value awards.
411. Deputy John Connolly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation when his Department intend to publish the heads of Bill for the proposed new Critical Infrastructure Bill; and if he will make a statement on the matter. [5764/26]
View answerAs per the Accelerating Infrastructure Report and Action Plan, the Government has committed to the development of a Critical Infrastructure Bill. This purpose of this Bill is to create a legal obligation for State bodies to recognise and accelerate key projects through planning, licensing, and other consenting stages.
In addition, the Bill will explore options during drafting for incorporating statutory timelines, positive presumptions, and other measures to reduce procedural delays. This legislation will be accompanied by governance arrangements to maintain and communicate a critical infrastructure projects list and track delivery outcomes.
As noted in the Action Plan, I intend to draft and publish this legislation in Q1 2026.
412. Deputy Mark Ward asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the purpose of the new netting on parts of the roof of the National Gallery; the cost of the netting; and if he will make a statement on the matter. [6001/26]
View answerThe Commissioners of Public Works (OPW) own the National Gallery of Ireland building and the OPW oversees the maintenance and conservation of the building.
There is an ongoing issue with birds fouling the large central roof area of the National Gallery. This is a significant challenge for the OPW in terms of the ongoing cleaning required and the impact this is having on roof rainwater drains.
The National Gallery of Ireland requested the OPW to provide some form of bird deterrent in order to mitigate this issue. The OPW carried out an assessment of options and has now engaged a contractor to provide and install new netting on sections of the roof at the Gallery. The installation is ongoing and is expected to be completed shortly. A final cost cannot be provided until the final account is agreed and completed.
