Written Answers Nos. 490-512
490. Deputy Emer Currie asked the Tánaiste and Minister for Finance if his Department is considering any measures to expand investment opportunities in capital markets for the average retail investor; and if he will make a statement on the matter. [12587/26]
View answerThe Savings and Investments Union aims to create better financial opportunities across the EU, providing people with more opportunities to invest and provide for their current and future prosperity. The project also aims to deepen the pools of capital available for investment in businesses across Europe, grow the European economy and benefit our strategic objectives. In March last year, the European Commission launched the SIU Strategy, which included a number of measures to advance the Capital Markets Union project. In September 2025, the European Commission adopted a Recommendation on increasing the availability of Savings and Investment Accounts in Member States and this included an outline of their key characteristics.
Ireland is committed to support initiatives that enhance retail investor participation in capital markets. As such, I strongly welcome the publication of this Recommendation. While Ireland does not have a specific investment account for retail investors at present, the tax treatment of retail investments was considered as part of a broader review into the funds and asset management sector in Ireland, which culminated in the ‘Funds Sector 2030’ report that was published in October 2024.
In recognition of the importance of encouraging retail investment, Finance Bill 2025 provided for a reduction in the rate of taxation on returns from Irish and equivalent investment funds and Irish and certain foreign life assurance policies from 41% to 38%.
As part of Budget 2026, the government announced its intention to publish a roadmap in 2026, setting out the intended approach to simplify and adapt the tax framework to encourage retail investment in future Finance Bills. The roadmap will take into consideration developments at EU level in respect of the Savings and Investments Union, including the Recommendation on SIAs and draw upon best practice in other countries who operate successful savings accounts. Officials in the Department of Finance are currently developing this roadmap, and its findings will be used to identify next steps on this matter.
491. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will consider expanding the criteria for help-to-buy in order for more essential workers to have access to the scheme and to settle in the areas they work in; and if he will make a statement on the matter. [12589/26]
View answerThe Help to Buy (HTB) incentive, is a tax-based scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. It also aims to encourage additional supply of new houses by supporting demand.
HTB provides a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in Ireland over the previous four years, subject to limits outlined in the legislation.
The level of support available to first time buyers under the HTB scheme, is whichever is the lesser of:
• €30,000; or
• 10 per cent of the purchase price of the new property; or,
• the amount of Income Tax and DIRT paid in the four years before application for the relief.
For a property to qualify for the HTB scheme, it must be new or converted for use as a dwelling, having not previously been used as a dwelling. Additionally, the purchase value/approved valuation of the property must not exceed €500,000.
Subject to meeting the relevant conditions, all taxpayers, including essential workers, are eligible to avail of the HTB scheme.
Based on the latest available data (30 November 2025), the scheme has supported over 61,000 individuals or couples to buy or build their own home.
The Programme for Government commits to the retention and revision of the HTB scheme.
Any revisions to the scheme would have to take into account the effective operation of the scheme and the impact any proposed changes would have on the broader housing market, but these matters will be kept under review. As the Deputy will also appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, having regard to the sound management of the public finances and the impact any proposed changes would have on the wider housing market.
492. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he would consider reviewing the 52% tax rate on short term lets/long term lets, and reducing this rate so as to encourage people to remain in the letting business, and encourage others to get involved; and if he will make a statement on the matter. [12640/26]
View answer501. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he will consider reducing the rate of taxation on rental income as a means of stimulating supply in the rental market (details supplied); and if he will make a statement on the matter. [12760/26]
View answerI propose to take Questions Nos. 492 and 501 together.
Landlords are an essential feature of a functioning housing market. Rising rents are driven by a shortage of supply, so stabilising and increasing the supply of rental properties should ease upward pressure on rental prices and make it easier for prospective tenants to find affordable homes.
Revenue advise that while rental profits may be subject to income tax, PRSI and USC totalling 52% at an individual’s marginal rate, the effective rate will in most cases be lower, when taking into account amounts taxed at the standard rate of income tax and depending on the circumstances, the reliefs, credits and deductions can be taken from rental income in arriving at rental profits for tax purposes.
Revenue further advise that income from renting Irish property is taxed under what is known as Case V of Schedule D, and the amount subject to tax is the rental profits calculated after taking the deductions allowed under section 97(2) Taxes Consolidation Act 1997, which are: rent payable by the landlord for the rental premises; rates payable by the landlord for the rental premises (but not Local Property Tax); the cost of goods and services in relation to letting the property; the cost of maintenance, repairs, insurance and management of the property, excluding capital expenditure; and interest on money borrowed to purchase or improve the premises, so long as the landlord meets the registration requirements under the Residential Tenancies Act 2004.
A landlord may be able to claim capital allowances for capital expenditure under section 284 TCA; pre-letting expenses under section 97A TCA; and retrofitting expenditure under section 97B TCA. Landlords who are individuals and who are letting residential premises can also claim the residential premises rental income relief under section 480C TCA, which is €800 for 2025 and €1,000 in 2026 and 2027.
Section 216A TCA provides that, if a landlord is letting a rent a room or rooms in her own sole or main residence and the amounts received for rent and other services (such as laundry or meals) does not exceed €14,000, the sums are fully relieved from income tax under “rent-a-room” relief.
The Deputy mentioned short term lets, Revenue also advise that income for providing short term accommodation for occasional visitors, such as through an online accommodation booking system, is not considered rental income under Case V and is taxable as “trading income” under Case I if operated as a trade such as a guesthouse or as “other income” under Case IV if it is occasional income.
I am further advised by Revenue that whether the profits or gains from the provision of accommodation arise in the course of a trade is a question of fact having regard to the particular facts and circumstances of each case and also having regard to the ‘badges of trade’ and case law. For the provision of short-term accommodation to be characterised as trading, the person should be involved in actively letting out the property on a commercial basis with a view to the realisation of a profit.
In general, persons who provide short term accommodation on a once-off, casual or occasional basis will not be regarded as carrying on sufficient activity so as to constitute a trade. Where the profits or gains from the provision of accommodation are not chargeable to tax under Case I on the basis that the person is not considered to be carrying on a trade, they are chargeable to tax under Case IV.
With regard to the Deputy’s reference to the Tax Strategy Group (TSG), it should be noted that papers on various options for tax policy changes are prepared annually by Department of Finance officials. The TSG is not a decision-making body.
It may be of interest to the Deputy that the taxation of rental income was considered as part of the 2022 TSG process with further details set out in chapter 7 of the "Property-Related Tax Issues Tax Strategy Group – 22/04 July 2022" paper, available at the following link:
https://assets.gov.ie/static/documents/tsg-22-04-property-related-tax-issues-4b78c888-4c5a-4642-9f8b-5a28c181ee1a.pdf.
493. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the number of virtual asset service providers (VASPs) that have been registered with the Central Bank of Ireland under the provisions of the Criminal Justice (Money Laundering and Terrorist Financing) (Amendment) Act 2021 since its commencement; and if he will make a statement on the matter. [12645/26]
View answer494. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the number of applications refused or revoked for virtual asset service provider registration under the Criminal Justice (Money Laundering and Terrorist Financing) (Amendment) Act 2021; and if he will make a statement on the matter. [12646/26]
View answerI propose to take Questions Nos. 493 and 494 together.
I am advised by the Central Bank of Ireland that, from the period of April 2021 to December 2025, it acted as the competent authority for the registration of Virtual Asset Service Providers (VASPs) under the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, as amended.
During the lifetime of this VASP regime - April 2021 to December 2025 - it engaged with a large volume of firms who were seeking VASP registrations, ultimately registering 22 firms, which were supervised for AML/CFT purposes only. A number of firms subsequently did not obtain registration, including where they withdrew their application after significant engagement with the Central Bank of Ireland.
Following the implementation of the Markets in Crypto Assets Regulation (MiCAR), which changes the legislative regime for crypto asset service providers, there was a requirement for any firm operating and previously registered as a VASP to apply for authorisation as a CASP, if the firm wished to continue providing crypto-related services. The transitional period to do so ended on 30 December 2025. Therefore, there are currently no VASPs now registered with the Central Bank of Ireland.
To date, the Central Bank of Ireland has authorised 11 CASPs under the new regime that pertains under Article 63 of MiCAR.
495. Deputy Ciarán Ahern asked the Tánaiste and Minister for Finance if he is aware of issues faced by business owners in registering with the Revenue Online Service (details supplied); whether he has plans to modernise the system and address these issues; and if he will make a statement on the matter. [12739/26]
View answerRevenue has confirmed to me that there were intermittent issues from the afternoon of Tuesday 10 February to Thursday 12 February which affected the Revenue Online Services (ROS) sign in process. These issues have now been fully resolved and there are no reports of any further impact to the ROS sign in process.
The process for using ROS sub-certs to sign CRO submissions is managed by the Companies Registration Office (CRO) and it provides direct support for this service. Revenue has advised me that it is not aware of any broader issue with using ROS sub-certs to sign CRO submissions.
Revenue further advises that, if the Deputy wishes to provide specific information in relation to the taxpayer involved and the timings of these issues, Revenue will fully investigate this matter.
496. Deputy Ged Nash asked the Tánaiste and Minister for Finance to confirm that the closed bidding session for PTSB has closed; the number of companies/entities that have expressed an interest in purchasing PTSB; and if he will make a statement on the matter. [12741/26]
View answer497. Deputy Ged Nash asked the Tánaiste and Minister for Finance if the State has requested a guarantee from any potential buyer of PTSB that jobs and the branch network will be retained; and if he will make a statement on the matter. [12742/26]
View answer498. Deputy Ged Nash asked the Tánaiste and Minister for Finance if he as the main shareholder will oppose a sale of PTSB to private equity firm; and if he will make a statement on the matter. [12743/26]
View answerI propose to take Questions Nos. 496, 497 and 498 together.
The PTSB Formal Sales Process (FSP) is conducted by PTSB pursuant to the Irish Takeover Panel Act 1997. The process is overseen by the Takeover Panel and is subject to the Irish Takeover Rules.
The FSP is open to suitable strategic and financial investors and is being conducted by PTSB and its advisers in accordance with the Irish Takeover Rules. It is not appropriate to speculate on what potential bidders may emerge, nor is it appropriate to speculate on the outcome of any changes a preferred bidder may make as a result of their offer. However, as a general rule, the contractual employment rights of staff cannot be unilaterally changed.
499. Deputy Ged Nash asked the Tánaiste and Minister for Finance if he raised the issue of outsourcing and off-shoring of roles in this recent meetings with the CEOs of Bank of Ireland and AIB; if he has concerns about the ability of both pillar banks to address potential cyber issues due to outsourcing and offshoring of roles; and if he will make a statement on the matter. [12744/26]
View answerAs the Deputy is aware, I met with the CEOs of both Bank of Ireland and AIB in January of this year. While the topic of outsourcing and off-shoring roles did not arise in these meetings and was therefore not discussed, the topic of cyber security investment did come up in both meetings. Bank of Ireland and AIB emphasised that they are prioritising investment in cyber security.
I note that all Banks licensed in the EU including Bank of Ireland and Allied Irish Banks are required to comply with the Digital Operational Resilience Act (DORA), which entered into force on 16 January 2023 and applied as of 17 January 2025. This sets out the framework that those entities need to adhere to in order to ensure they maintain a secure cyber environment. The Central Bank, as the relevant competent authority, oversees the compliance to DORA for entities under their remit in Ireland.
The purpose of DORA is to strengthen the IT security of financial entities ensuring that Europe’s financial sector is sufficiently resilient against operational disruptions. This is achieved by harmonising financial sector operational rules that apply to financial entities and third party ICT service providers contracted by financial entities.
Section II of the DORA Regulation creates an oversight framework of critical ICT third-party service providers; this framework addresses cyber security risk that can arise as a result of financial entities outsourcing ICT operations to third-party ICT service providers. As part of this framework the European Supervisory Authorities (ESA) are required to designate ICT third-party service providers as significant if they are deemed systemically important due to a higher number of financial entities relying on their services.
Every significant third-party ICT service provider is assigned a lead overseer by the ESA who has specified powers granted to them for the purpose of ensuring the critical ICT third-party provider complies with DORA and has in place comprehensive, sound and effective rules, procedures, mechanisms and arrangements to manage the ICT risk which it may pose to financial entities. The ESAs on the 18th of November 2025 published their initial list of designated critical ICT third-party providers under DORA:
• Accenture plc;
• Amazon web Services EMEA Sarl;
• Bloomberg L.P.;
• Capgemini SE;
• Colt Technology Services;
• Deutsche Telekom AG;
• Equinix (EMEA) B.V.;
• Fidelity National Information Services, Inc.;
• Google Cloud EMEA Limited;
• International Business Machine Corporation;
• InterXion HeadQuarters B.V.;
• Kyndryl Inc.;
• LSEG Data and Risk Limited;
• Microsoft Ireland Operations Limited;
• NTT DATA Inc.;
• Oracle Nederland B.V.;
• Orange SA;
• SAP SE;
• Tata Consultancy Services Limited.
500. Deputy Ged Nash asked the Tánaiste and Minister for Finance if he will reconvene the Banking Forum; if he will consider a joint initiative with the Minister for Finance in Northern Ireland, to hold a joint banking forum to plan and discuss with relevant stakeholder the future of banking on the Island; and if he will make a statement on the matter. [12745/26]
View answerThe Deputy will be aware how maintaining a stable and viable retail banking sector for the Irish economy has been, and continues to be, an area of critical importance for Government and for my Department.
My predecessor, Minister Donohoe, commissioned the Retail Banking Review in late 2021 in response to significant developments in the sector, including the decisions by Ulster Bank and KBC to exit the Irish market. The Review, conducted by officials in the Department with assistance from other Government agencies and Departments, was published in November 2022. It put forward a wide range of recommendations to improve the sector and improve customers' experiences.
The recommendations addressed critical matters such as access to cash, ongoing support for SME lending, developing a financial literacy strategy and preparing a new national payments strategy.
As part of the preparation of the Banking Review Report, a Retail Banking Dialogue was held in Tullamore in 2021. This provided a unique opportunity for wide-ranging dialogue on the banking sector and the insights and learnings from those discussions were incorporated into the Retail Banking Review report and recommendations.
Since then, my predecessors and I, along with officials from my Department, have maintained regular engagement with individual firms and industry bodies from across the banking industry.
I am aware of the publication, late last year, of the Banking in Northern Ireland report, which examines the changing environment of the banking sector in Northern Ireland.
However, at European level, my Department is actively engaged as we look ahead to the publication of the European Commission’s report on competitiveness in the banking sector, expected later this year. This report is anticipated to inform future changes to the European banking regulatory framework that apply to financial institutions operating in the State, with the aim of driving competition and innovation in the banking sector.
Continued engagement with the domestic banking sector remains essential as my officials work with our European colleagues to help shape and influence potential changes to the banking regulatory framework.
502. Deputy Paul Lawless asked the Tánaiste and Minister for Finance to clarify tax obligations for a non-EU national working remotely in Ireland for a U.S. employer, including residency and income thresholds. [12787/26]
View answerThe Deputy will be aware that the extent to which an individual is chargeable to Irish income tax on their income depends on their residence and domicile status for Irish tax purposes, the source of the income and also whether they carry out the duties of any trade, profession or employment in Ireland. An overview of the meaning and implications of residence and domicile for Irish tax purposes is available on the Revenue website.
I understand, based on the information provided, that the individual is a non-EU national who works remotely for a U.S. employer in Ireland. On the basis that the individual performs the duties of a foreign employment in Ireland, then the employment income which is attributable to such duties is chargeable to Irish income tax under Schedule E pursuant to sections 18 and 19 of the Taxes Consolidation Act (TCA) 1997 regardless of their residence position for Irish tax purposes or their level of income from the employment. In accordance with Chapter 4 of Part 42 of the TCA 1997, this employment income is also within the scope of the PAYE system at source, which may necessitate the registration of the foreign employer with the Revenue Commissioners for this purpose.
Detailed information on these requirements is available in Chapter 2 of Tax and Duty Manual Part 42-04-65, which is available on the Revenue website.
503. Deputy Rory Hearne asked the Tánaiste and Minister for Finance if he will respond to matters raised in correspondence (details supplied) regarding services provided by Revenue; if he will liaise with the Office of the Revenue Commissioners in relation to same; if he will request an update from Revenue on the steps they are taking to address issues with service provision; and if he will make a statement on the matter. [12803/26]
View answerRevenue operates to a published Customer Charter, which sets expectations for timeliness, fairness, and quality across all customer interactions, including written correspondence. These expectations cover acknowledgements, substantive responses, clarity of communication, and accessibility. The Customer Charter is available on the Revenue website at the following link:
[www.revenue.ie/en/corporate/information-about-revenue/customer-service/customer-charter/index.aspx].
Revenue has advised me it allocates resources to best meet the demand of the various services provided. The current arrangement is that the phone service operates from 9:30am to 1:30pm each day providing optimum allocation of available resources to deal with the volume of submissions through post and online as well as through the phone service.
During peak periods, queuing times can increase due to the volume of calls being received. To mitigate this, Revenue operates a callback facility on many helplines. This service offers customers the option of a callback when they do not wish to wait any longer in the helpline queue. Their place is held in the queue and once their place has been reached, they receive a call back from the system within 20 minutes, thus improving the customer experience. This measure helps to prevent excessively long wait times, ensuring that those who do connect can receive effective and timely assistance.
Revenue also offers a range of appointments services to customers in addition to the phone and online services. In-person appointments are currently available at a number of Revenue Offices including Dublin and customers can schedule an appointment at a time that is convenient for them.
Virtual appointments are provided nationally which allow taxpayers, accompanied by a trusted friend or family member if they so wish, to speak to a Revenue officer via a video call, through an internet-enabled smart device. Virtual appointments can be conducted from the taxpayer’s home, removing the need for them to attend a Revenue office. The appointments are conducted on Microsoft (MS) Teams and once an appointment is scheduled, Revenue will send a MS Teams meeting link which allows customers to attend this appointment virtually.
In-person and virtual appointments can be arranged by calling Revenue’s National Appointments Service on (01) 738 3660. Further information regarding Revenue’s National Appointments Service can be found on the Revenue website at the following link: [www.revenue.ie/en/home.aspx].
As the Deputy may be aware, the early months of each year place the highest demand on Revenue’s PAYE Services as taxpayers submit their income tax returns for the previous year, claim refunds or reliefs to which they may be entitled, and review tax credits for the current year. From 1 January 2026 to close of business on 11 February 2026, Revenue has advised me that the PAYE Helpline staff answered over 91,152 calls (National PAYE Helpline & Carer’s Helpline) and processed over 103,596 items of correspondence received through its online services and postal system. Additionally, to date in 2026, Revenue has processed 729,795 PAYE Income tax returns, resulting in refunds of over €553 million.
Following the publication of the Customer Charter, Revenue committed to publishing regular performance reports on their service delivery. Service Delivery Reports published quarterly are available on the Revenue website, at the following link:
Revenue has also confirmed to me that it continuously reviews its service channels and deploys its resources on an agile basis to meet demand ensuring optimum support to taxpayers throughout the year. Revenue’s secure online MyEnquiries system, is available 24 hours a day 7 days a week and is user friendly. Where issues are identified, Revenue adjusts resourcing and processes to improve access, including at peak service periods.
Revenue further advises that if the Deputy wishes to provide specific details of cases to Revenue in writing where constituents have encountered difficulty in contacting and engaging with Revenue, it will address the particular issues raised.
504. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the reason the revised RRF plan has dropped the measure ‘Accelerate Decarbonisation of the Enterprise Sector’; and if he will make a statement on the matter. [12020/26]
View answerIreland will receive approximately €1.15 billion in funding from the EU’s Recovery and Resilience Facility (RRF) in respect of measures included in our National Recovery and Resilience Plan (NRRP). The programme period runs from 2021 to 2026.
The RRF is a performance-based instrument with payment contingent on evidenced completion of agreed milestones and targets. The NRRP is pre-funded through the estimates process and the National Development Plan. RRF allocated funding is then recouped from the EU after the agreed milestones and targets have been achieved and verified.
The RRF allocation is paid to Ireland in five instalments. Ireland received its first payment of €324 million in July 2024, its second payment of €115 million on 30 June 2025, and its third payment of €240 million on 11 November 2025. Following ECOFIN approval of an amended NRRP on 20 January 2026, Ireland formally submitted its fourth RRF payment request of €249 million on 10 February. The fifth and final payment request has a value of approximately €225 million and must be submitted by 30 September 2026.
The Department of Enterprise, Tourism and Employment is the Accountable Department with responsibility for project 1.2 - ‘Accelerate Decarbonisation of the Enterprise Sector’ which was included in the NRRP.
An extensive exercise was undertaken last year between the Commission, the NRRP Implementing Body in my Department, and all Accountable Departments to deliver a final revision of the Irish NRRP to ensure that Ireland would maximise drawdown under the Fund. During this process, it was determined that project 1.2 would not be in a position to achieve and verify the milestones and targets within the timeframe of the RRF. As a result, the project was removed from the amended NRRP approved in January.
I am advised that the Department of Enterprise, Tourism and Employment remains committed to driving competitiveness and sustainability in business and industry through decarbonisation.
505. Deputy Sorca Clarke asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the progress that has been achieved so far on the construction of a new Garda dog training centre; when this project will move to the next stage of works. [12063/26]
View answerThe commitment to establish a National Centre of Excellence for the Garda Dog Unit has been set out in the Programme for Government, published in 2025.
The prioritisation of capital projects is agreed between An Garda Síochána and the Department of Justice, Home Affairs and Migration. Following agreement on their prioritisation, capital projects are subject to compliance with the Infrastructure Guidelines and all approvals as set out within the guidelines.
Once the priorities are agreed and confirmed by An Garda Síochána - including the Brief of Requirements of the National Centre of Excellence for the Garda Dog Unit - the Office of Public Works will engage with An Garda Síochána and the Department of Justice, Home Affairs and Migration to support them in identifying and appraising the most suitable site to support their objectives.
506. Deputy Sean Fleming asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the funding allocated to NGOs by his Department in 2025; the funding allocated to NGOs by agencies and bodies under the remit of his Department; and if he will make a statement on the matter. [13091/26]
View answer512. Deputy Barry Ward asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the position regarding the total level of Exchequer funding spent by his Department on funding NGOs, by organisation, in tabular form; and if he will make a statement on the matter. [11803/26]
View answer513. Deputy Barry Ward asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the position regarding the total level of Exchequer funding spent on funding NGOs by his Department, in each of the years since 2022, in tabular form; and if he will make a statement on the matter. [11821/26]
View answer514. Deputy Barry Ward asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the position regarding the assessments that are carried out to determine the level of Exchequer funding that any NGO receives from his Department on an annual basis; and if he will make a statement on the matter. [11839/26]
View answer515. Deputy Barry Ward asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the position regarding any direct lobbying he has received from any NGO in relation to his annual funding; and if he will make a statement on the matter. [11865/26]
View answerI propose to take Questions Nos. 506, 512, 513, 514 and 515 together.
The term non-governmental organisation (NGO) is typically used to refer to civil society bodies, which is the approach taken in this reply. In that context, my Department has funded three NGO’s.
Transparency International Ireland (TII) has been funded by my Department since 2013 to support the Department’s role in the implementation of the Protected Disclosures Act. The Department provides this funding in order to help workers raise concerns regarding potential wrongdoing that has come to their attention in the workplace.
My Department provided grant funding to Benefacts between the period 2015 and 2022. The project was funded as a pathfinder initiative in the area of data analytics on the non-profit sector. Benefacts was initially co-funded with philanthropy. However, in later years, the Department had been providing the majority of funding to the entity. On foot of an independent report in 2019 and a subsequent review in 2020, my Department ceased funding Benefacts in March 2022.
In 2025, my Department provided funding to Electronics Watch, a not-for-profit organisation whose mission is to use public procurement leverage to promote and protect the rights of workers in global supply chains.
The total funding provided for the last five years is set out in the table below.
|
Year |
Transparency International Ireland |
Benefacts |
Electronics Watch |
|
2026 |
€368,500 |
0 |
0 |
|
2025 |
€368,500 |
0 |
€27,740 |
|
2024 |
€368,500 |
0 |
0 |
|
2023 |
€373,453 |
€(87,000)* |
0 |
|
2022 |
€285,000 |
€263,852 |
0 |
* At its cessation, Benefacts refunded grant monies of €87,000 owed to the Department.
With regard to the ongoing TII funding, my Department adopts a variety of procedures and assessments to determine the level of Exchequer funding required. Terms of accounting and performance reporting are agreed in the grant funding agreement. Expenditure profiles and management accounts are submitted throughout the year. Annual audited accounts are submitted yearly. These are available on TII's website. Expenditure is reviewed alongside the narrative report submitted by TII each year ahead of agreement of funding for the following year. The conditions for the funding of the grant includes a full breakdown of projected spend for the year including pay and programme expenditure. This is set out in the funding agreement signed by the responsible Assistant Secretary in my Department and the CEO of TII. The funding for TII adheres to Circular 13/2014 on the Management of and Accountability for Grants from Exchequer Funds, which outlines the requirements to be followed by grantors and grantees in the management of grant funding provided from public money. This Circular makes clear that there should be transparency and accountability in the management of public money, in line with economy, efficiency and effectiveness.
Finally, under the Regulation of Lobbying Act 2015, Ministers are Designated Public Officials (DPO) and lobbyists are proactively advised of this. Under the Act, any lobbyist who contacts a DPO must register on the register of lobbying and submit returns three times a year. All lobbying activities are to be recorded and available to access on www.lobbying.ie. The register reports that Transparency International Ireland has made 16 returns to my Department and 7 of these relate to matters involving public funds. I have never received any direct lobbying from the other two NGO's.
507. Deputy Donna McGettigan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation for an update on flood relief works for Shannon town and its environs; and if he will make a statement on the matter. [11611/26]
View answerShannon Town and its Environs are at risk of flooding from both coastal and fluvial (stream/river) sources. The main sources of coastal flooding are wave water overtopping of the embankment crest driven by strong winds during high tide periods and also through any potential breaches of the embankments. The main sources of fluvial flooding are the inadequate capacities of the existing drainage systems (surface water channels/culverts and pumping systems) and limited outflow capacities of the tidally affected outfall systems.
The design options for the Shannon Town & Environs Flood Relief works are being progressed to protect 1,237 residential and 163 commercial properties. A Value Engineering Review Workshop was held in January 2026 to consider all potential options for the Scheme. Meetings with the National Parks & Wildlife Services are also informing the potential options.
On completion of the review an emerging preferred option will be agreed by the project Steering Group. An Environmental Impact Assessment Report for the Scheme is projected to be completed in Q3 2026.
An additional Public Consultation Day is due to take place in Q3 2026 where the preferred Option will be presented to the public, prior to the submission of a planning application in Q4 2026.
508. Deputy Niall Collins asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he can place flood protections at a location (details supplied);; and if he will make a statement on the matter. [11639/26]
View answerIn May 2021, the OPW approved funding of €45,720 under the Minor Flood Mitigation Works and Coastal Protection Scheme for Limerick City and County Council to replace culverts on the R515 in Bresheen South, Kilmallock. An additional sum of €16,002 was approved by the OPW in September 2022, with the works completed in November 2022. Officials from OPW South-Western Drainage Maintenance section have confirmed that they met with Limerick City and County Council in July 2025, and again in January of this year, to discuss the flood risk at this location.
The OPW understands that Limerick City and County Council are currently reviewing options for potential flood mitigation measures at Bresheen. The OPW South-Western Drainage Maintenance section will continue to engage with Limerick City and County Council on this matter, and remain available to provide guidance to the Council, if required.
Localised flooding issues are a matter, in the first instance, for each Local Authority to investigate and address, and Limerick City and County Council may carry out flood mitigation works using its own resources.
The Council may apply to the OPW for funding for flood mitigation works under the OPW's Minor Flood Mitigation Works and Coastal Protection Scheme. This scheme was introduced by the OPW on an administrative, non-statutory basis in 2009. The purpose of the scheme is to provide funding to Local Authorities to undertake minor flood mitigation works, or studies to address localised flooding and coastal protection problems within their administrative areas.
The criteria for the Minor Flood Mitigation Works and Coastal Protection Scheme are currently under review, and any application under the scheme will be considered against revised criteria. The OPW expect to advise Local Authorities of the revised criteria for the Scheme shortly. Since 2009, the OPW has approved funding under the Minor Flood Mitigation Works and Coastal Protection Scheme of some €3.2 million to County Limerick for some 57 projects.
509. Deputy Jennifer Whitmore asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation when the long-outstanding pension increase due to retired An Post workers will be signed off and implemented; the reason for the continued delays despite the matter being raised on multiple occasions; and if he will make a statement on the matter. [11681/26]
View answerI propose to take Question Nos 509,510,511,528,531,532,535,542 and 552 together.
On 5 February 2026, my Department received a request for my concurrence from the Department of Culture, Communications and Sport in respect of two proposed pension increases under the An Post Scheme. My concurrence for the increase was confirmed to the Department of Culture, Communications and Sport on 23 February. Payment of the increases is now a matter for An Post and the Trustees of the scheme.
Any further amendments of the rules of the An Post Scheme, including the rules regarding retirement on the grounds of ill health, are a matter for An Post and the Department of Culture, Communications and Sport in the first instance.
