Written Answers Nos. 291-310
291. Deputy Ciarán Ahern asked the Minister for Transport the details of his engagements to date with CIÉ, the Department of Public Expenditure, Infrastructure, Public Services, Reform and Digitalisation, the Pensions Authority and NewEra financial advisors regarding the 5% pension increase for retired CIÉ workers; to provide an update on the Statutory Instrument required to give effect to the increase; and if he will make a statement on the matter. [16282/26]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. As a commercial semi-state body, Córas Iompair Éireann (CIÉ) are responsible for the provision of pension schemes for their employees.
Following on from the constructive and collaborative approach of the Trade Union Group and CIÉ management in reaching agreement on a pathway forward as of May 2025, my Department, alongside our financial and commercial advisors NewERA, are currently engaging with all relevant stakeholders. This includes CIÉ, the Pensions Authority and the Department of Public Expenditure, Infrastructure, Public Services, Reform and Digitalisation on the next steps in progressing the agreement and bringing CIÉ pensions onto a more stable footing for the benefit of active, and retired scheme members, including review of the relevant statutory instruments and the matter of increases to pension payments.
My Department and all relevant stakeholders are endeavouring to achieve the same at the earliest, keeping in line with the appropriate procedures, compliance with all applicable requirements, and necessary approvals as part of the formal process, which is now well underway.
292. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance for an update on the expansion of the living city initiative; when the new expanded plan will open for new applicants from the five new regional centres; and if he will make a statement on the matter. [15751/26]
View answerThe Living City Initiative is a targeted measure which is aimed at specific areas in need of regeneration. It offers income or corporation tax relief for qualifying expenditure incurred in the refurbishment and conversion of qualifying residential and commercial buildings located within Special Regeneration Areas (SRAs) currently of Cork, Dublin, Galway, Kilkenny, Limerick and Waterford.
Budget 2026 announced a number of enhancements to the Living City Initiative to strengthen the scheme, with the changes provided for in Finance Act 2025, including that it would be extended to the end of 2030, and that it will be available to residential properties built before 1975 instead of 1915. Also if the work is carried out by an enterprise, the maximum relief available will be increased from €200,000 to €300,000. It was also announced that the scheme would be extended to the five regional centres as set out in the National Planning Framework, namely, Athlone, Drogheda, Dundalk, Letterkenny and Sligo.
The cities and towns in which Special Regeneration Areas may be located are not specified in primary legislation. Instead, the existing areas were designated following consultation with the relevant city councils and an independent review by a third-party adviser. Criteria were set down in respect of the areas which should be included within the remit of the Living City Initiative which were required to be taken into account by the relevant councils when putting forward the proposed area for each city.
For the scheme to start to apply in the five new towns, including Dundalk and Drogheda, Special Regeneration Areas (SRA) in each town must first be identified and designated.
I am pleased to say that my Department has recently received draft SRA maps for each of the five towns from the relevant Local Authorities.
An independent review of the draft maps will be undertaken to ensure the maps' consistency with the criteria for Special Regeneration Areas.
Upon the satisfactory conclusion of the review, it will fall to me, as Minister for Finance, to designate the Special Regeneration Areas by an order made in accordance with section 372AAA of the Taxes Consolidation Act 1997. I anticipate that the areas will be designated by the end of quarter one.
Following the designation of the new Special Regeneration Areas, the relevant Local Authorities will be in a position to implement the scheme in each of the five towns. The exact timing of that implementation process, following the designation of the Special Regeneration Areas, is a matter for each of the Local Authorities themselves, but I expect that applications in respect of all of the new Special Regeneration Areas will be open by June at the latest.
293. Deputy Pa Daly asked the Tánaiste and Minister for Finance if he has considered a review of the carbon tax, with a focus on fairness, affordability and rural impact; and if he will make a statement on the matter. [15702/26]
View answerCarbon Tax is an environmental tax based on the polluter pays principle. It is applied to fuels on the basis of the level of carbon dioxide emitted when combusted. This means that the financial impact is higher on those fuels with a heavier carbon footprint.
Ireland's carbon tax trajectory provides for gradual increases in the carbon tax rate on an annual basis, providing a clear long-term signal to industry and society alike that our future involves a move away from fossil fuels. By maintaining the trajectory of annual carbon tax rate increases, our commitment to transitioning to a carbon neutral economy is reinforced.
The carbon tax trajectory is an important part of Ireland’s overall commitment to tackling climate change. The need for society and the economy to decouple from fossil fuel dependence is even more apparent in recent times given the previous levels of volatility in international fuel markets. The best way of insulating our economy and society from fuel prices shocks is to reduce our dependence on fossil fuels.
To counteract any potential regressive impact of carbon tax and to give effect to the Programme for Government commitments to protect the vulnerable, a targeted package of social protection interventions has been developed. This package is informed by ESRI research commissioned to ensure that the carbon tax policy is progressive and prevents fuel poverty.
Analysis undertaken using SWITCH, the ESRI tax and benefit model, to simulate the impact of the carbon tax increase and the compensatory welfare package estimates that the net impact of the combined measures is progressive. Half of households are better off due to the measures part-funded by additional carbon tax funds, with households in the bottom four income deciles benefitting the most.
As of Budget 2026, the Government has allocated over €4.2 billion in carbon tax revenue for the climate and just transition measures since 2020. ESRI analysis consistently shows the lower income deciles are better off as a result of the social protection measures funded by the increased carbon tax.
With regard to review of the carbon tax, as the Deputy may be aware, the Carbon Tax is reviewed annually in the Tax Strategy Group papers. The Tax Strategy Group papers are published in advance of the Budget to facilitate informed discussion. The latest version is available on my Department's website at: assets.gov.ie/static/documents/TSG_2510_Energy_Environmental_and_Vehicle_Tax_UPD.pdf Annually a distributional analysis of the overall Budget tax and welfare package including the specific impact of the carbon tax policy is assessed in the Budget Publication Beyond GDP - A Quality of Life Assessment. This document is available on the budget website : www.budget.gov.ie.
Separately, the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation issues an annual publication on Budget Day titled The Use of Carbon Tax Funds, which contains detail on the allocation of Carbon tax funds, and includes information on the programmes funded from Carbon Tax amounts. The most recent version is available at the link below with all previous versions available on the www.budget.gov.ie website under Budget Publications for each respective year. www.gov.ie/en/department-of-public-expenditure-infrastructure-public-service-reform-and-digitalisation/publications/budget-2026-the-use-of-carbon-tax-funds/
294. Deputy Aengus Ó Snodaigh asked the Tánaiste and Minister for Finance to review the case of a person (details supplied) regarding child credits. [15735/26]
View answerThe Incapacitated Child Tax Credit is provided for in section 465 of the Taxes Consolidation Act, 1997 and is available to a parent or a guardian in respect of children who:
if under the age of 18, are permanently incapacitated by reason of mental or physical infirmity to such an extent that there is a reasonable expectation that the children would be incapacitated from maintaining themselves if they were over the age of 18; or
if over the age of 18, are permanently incapacitated by reason of mental or physical infirmity from maintaining themselves and had become so incapacitated either before attaining the age of 21 or whilst in full-time instruction at any university, college school or other educational establishment.
Further information is also available on the Revenue website at:
www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/children/incapacitated-child-credit/index.aspx
In relation to the taxpayer in question, Revenue have advised me that some supporting documentation in respect of this claim remains outstanding, and Revenue will make contact directly with the customer to explain this.
295. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has undertaken any analysis of the impact of Capital Acquisitions Tax Group A thresholds on the intergenerational transfer of residential rental property; whether consideration has been given to index-linking the Group A threshold to the residential property price Index or other inflation measure; whether any assessment has been carried out as to whether current Capital Acquisitions Tax arrangements contribute to the disposal of residential rental properties prior to inheritance; and if he will make a statement on the matter. [15929/26]
View answerI am advised by Revenue that if an individual receives a gift or inheritance, they may be required to file a Form IT38 and pay Capital Acquisitions Tax (CAT).
CAT applies to gifts and inheritances that are taxable in Ireland, where any one of the following three conditions exists A - the disponer is resident, or ordinarily resident, in Ireland for tax purposes B - the beneficiary is resident, or ordinarily, resident in Ireland for tax purposes or C - the property is situated in Ireland.
Where individuals are not tax-resident in the State, they can either submit the Form IT38 in person or employ an agent, such as a solicitor, who is resident in Ireland to pay and file on their behalf.
If a beneficiary is submitting the shorter version of the IT38 (IT38S), they only declare if the property is real property or other property. The long version of the IT38 is only filed when claiming a relief or exemption. The property is declared as A - All Irish B - All non-Irish C. Mix of Irish and non-Irish property.
The type of property is broken down further by dwelling house, agricultural property etc., but the purpose of the property is not declared on any return.
Revenue has further advised me that as the data on the Form IT38/SA.2 tax return is not recorded in the manner sought by the Deputy, there is no basis upon which to assess the impact of the Group A threshold and CAT arrangements on the intergenerational transfer and disposal of residential rental property.
In relation to the proposal to index-link the Group thresholds for gifts and inheritances, while I can appreciate where you are coming with this idea account needs to be taken of the following amongst other things:
Automatic index-linked CAT Thresholds would limit the governments ability to respond to changing fiscal conditions.
The current Group threshold structure provides a degree of certainty, both in the levels of thresholds available to the public and the tax yield generated. Index-linking the thresholds could produce ambiguity as to what thresholds will be available going forward in addition to the expected revenue.
Finally, the Deputy should note that any further changes to the thresholds must be considered among various other demands within the overall Budget package, as they have been in the past. In that regard, you should note that the CAT group thresholds are kept under review annually by my officials throughout the Finance Bill cycle.
296. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance if his Department has considered the inclusion of music producers as a new category who would benefit from the artists tax exemption scheme, particularly given that music producers can apply for the basic income for the arts scheme; and if he will make a statement on the matter. [15995/26]
View answerSection 195 of the Taxes Consolidation Act 1997 (TCA 1997) empowers Revenue to make a determination that certain artistic works are original and creative works generally recognised as having cultural or artistic merit.
In accordance with the provisions of section 195, the Arts Council / An Chomhairle Ealaíon and the then Minister for Arts, Culture and Gaeltacht have drawn up guidelines for determining whether a work within the specified categories is an original and creative work and whether it has, or is generally recognised as having, cultural or artistic merit.
The scheme provides that Revenue can make determinations in respect of artistic works in the following categories only:
a book or other writing
a play
a musical composition
a painting or other like picture
a sculpture
Where a determination is made by Revenue in respect of a work, profits or gains arising from that work, up to a maximum of €50,000 per annum, are exempt from income tax.
There are no current plans to make any changes to the Arts Exemption.
The Deputy refers to the Basic Income for the Arts Scheme which is a separate scheme under the policy remit of my colleague the Minister for Culture, Communications and Sport.
297. Deputy Ged Nash asked the Tánaiste and Minister for Finance when the ISIF intends to review its regional city-specific investment programme launched in 2022; if the investment programme will be extended to include Drogheda, Dundalk and other large urban centres; and if he will make a statement on the matter. [16070/26]
View answerThe National Treasury Management Agency (NTMA) has informed me that ISIF, managed and controlled by the NTMA, is a sovereign development fund with a statutory mandate to invest on a commercial basis in a manner designed to support economic activity and employment in Ireland. ISIF looks to support investments that enable Ireland’s regions and enhance their ability to attract investment and generate employment opportunities.
In June 2022, ISIF launched a €500m city specific investment programme aimed at unlocking the economic potential of Ireland’s 5 regional cities: Cork, Limerick, Galway, Waterford and Kilkenny. This investment programme looks to specifically support significant regeneration and the economic development of Ireland’s regional cities funding new places to work, new places to live, enabling investments such as infrastructure enhancements and targeted investments in emerging and scaling businesses based in regional locations.
On 3 April 2025, ISIF announced a further €500m commitment to its regional cities investment programme, after exceeding its original €500m target almost two years ahead of schedule.
Investments supported under ISIF’s regional cities investment programme to date include: Kilkenny Abbey Quarter Joint Venture with Kilkenny County Council; the delivery of One Opera Square in partnership with Limerick Twenty Thirty; and the development of Building One in partnership with Frisby Developments - part of the Glassworks Enterprise & Innovation Centre in Waterford.
While this specific regional investment programme continues to operate within its established scope, ISIF remains actively engaged in reviewing and assessing opportunities - including those outside the 5 regional cities programme – that align with its double bottom line mandate..
Further to the above, ISIF reports annually against its regional economic impact in the NTMA Annual Report and as at 31 December 2024, ISIF has supported the creation of 34,385 jobs with 56% of these located outside of Dublin.
298. Deputy Eoin Ó Broin asked the Tánaiste and Minister for Finance the number of rental properties that have availed of the tax incentive for small-scale landlords who undertake retrofitting works in respect of 2024, and any other available years. [16074/26]
View answerSection 97B Taxes Consolidation Act, 1997 (TCA), inserted by Finance Act 2022, provides for a tax incentive for landlords of rented residential property to undertake retrofitting works while the tenant remains in situ.
It is a tax deduction against rental income for certain retrofitting expenses incurred by landlords on rented residential properties. The maximum amount of tax deduction that can be claimed is the lesser of the qualifying expenditure incurred or €10,000. The expenses that qualify for deduction are those for which the landlord has received a home energy grant from the Sustainable Energy Authority of Ireland (SEAI). The tax deduction is conditional on the landlord having received a grant from the SEAI for the retrofitting works.
The tax deduction of up to €10,000 per property in respect of retrofitting works is available, with landlords being able to claim for up to two properties for years 2023, 2024 and 2025. The measure was extended in Finance Act 2025 to 31 December 2028 and gives greater certainty to landlords over the coming years so they can invest in their properties. To improve the potential reach of this measure, Finance Act 2025 increased the entitlement of a landlord to claim the relief from a maximum of two qualifying rental properties to three qualifying rental properties in the years 2026, 2027 and 2028.
I am informed by Revenue that up to 31 December 2025, retrofitting works carried out in a year can only be claimed against Case V rental income for the following year. For example, expenses on retrofitting works undertaken in 2023, the first year for which the relief was available, can be claimed as a tax deduction against Case V rental income for 2024, and that data in relation to 2024 will be available in mid-2026, once the returns have been processed and data is prepared for statistical analysis. To further enhance the attractiveness of the relief, the Finance Act 2025 also provided for claims in respect of retrofitting expenses are now allowed in the year in which they occur.
I am further advised by Revenue that the data for 2024 (expenses relating to 2023) will be outlined, once available, on the Revenue website in their ‘Cost of Tax Expenditures’ publication, which can be accessed at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx.
299. Deputy Mark Wall asked the Tánaiste and Minister for Finance for the last four years, to date, the number of nitrous oxide canisters seized by the Revenue Commissioners; and the cost of disposing of these canisters, in tabular form; and if he will make a statement on the matter. [16146/26]
View answerThe importation and/or use of nitrous oxide is not prohibited in law and has a number of legitimate uses in the State, for example in the medical and food industries. However, I am advised by Revenue that where it has reasonable grounds for believing that the importation of nitrous oxide will not be used for legitimate purposes and is intended for human consumption as a psychoactive substance, Revenue has the power to detain and seize nitrous oxide in accordance with the Criminal Justice (Psychoactive Substances) Act 2010.
Revenue works closely with other relevant Departments and agencies in the State including An Garda Síochána, the Department of Justice, Home Affairs and Migration, and the Health Products Regulatory Authority in acting against the illegal substances trade.
The table below outlines the number of seizures of nitrous oxide, volume and value seized from 2022 to 2025:
|
|
No. of Seizures |
Volume |
Value |
|
2022 |
116 |
1,313kg |
€265,376 |
|
2023 |
4 |
7kg |
€428 |
|
2024 |
23 |
76,387kg |
€3,495,949 |
|
2025 |
19 |
34,869kg |
€1,285,438 |
|
|
|
|
|
|
Total |
162 |
112,576kg |
€5,047,191 |
Disposal procedures began in 2025. To-date an overall total of 140,452kg of nitrous oxide (includes disposals of seizures predating 2022) have been disposed of and the total cost of disposal stands at €2,053,328.27 (VAT inclusive amount).
Revenue is committed to supporting legitimate trade by disrupting illegal activity and ensuring harmful products do not reach our communities. I am assured by Revenue that combating the importation of any prohibited or restricted goods into this jurisdiction is, and will continue to be, a Revenue priority.
300. Deputy Joe Neville asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his Department will provide a timeframe for a decision on the pension increase of 2.1% for Eir (formerly Eircom and Telecom Éireann) pensioners if the Minister for Culture, Communications and Sport sends the increase to his Department for consent; and if he will make a statement on the matter. [15697/26]
View answerOn 13 February 2026 the Department of Culture, Communications and Sport confirmed the approval of the Minister for Culture, Communications and Sport for a 2.1% increase in the Eircom Main Superannuation scheme, effective 1 July 2025, and requested my consent, in accordance with the Code of Practice for the Governance of State Bodies. The rules of the pension scheme also require the concurrence of the Minister for Finance.
I have given my consent for the pension increase and the concurrence of the Minister for Finance was sought on 23 February. The timeline for the payment of any pension increase, once Ministerial approval has been granted, is a matter for Eir and the trustees of the pension scheme.
301. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide an exhaustive list of flood related compensation paid from the OPW’s vote allocations over the past ten years and any other votes under the aegis of his Department; and if he will make a statement on the matter. [15777/26]
View answerDue to the extensive nature of the information being sought, the OPW is compiling a response and will reply directly to the Deputy.
302. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether, following the removal of ministerial approval at Approval Gate 2 under the revised Infrastructure Guidelines, his Department has introduced or will introduce enhanced reporting requirements to Ministers or to Dáil Éireann in respect of material scope changes, procurement strategy alterations, or emerging cost pressures arising between Approval Gate 1 and Approval Gate 3; and if he will make a statement on the matter. [15908/26]
View answer303. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether his Department conducted any analysis of cost escalation occurring between Approval Gate 2 and Approval Gate 3 under the previous approval framework; the average percentage increase in estimated project costs at that stage over the past five years; and whether that analysis informed the decision to remove ministerial approval at Gate 2. [15909/26]
View answer304. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether the advice provided by the Major Projects Advisory Group in 2025 concerning the removal of ministerial approval at Approval Gate 2 will be published; and if not, the reason for that decision. [15910/26]
View answerI propose to take Questions Nos. 302, 303 and 304 together.
The change to the approval process for major capital projects enacted as part of Action 23 under the Accelerating Infrastructure Action Plan removes the requirements for Ministerial approval at Approval Gate 2 of the project lifecycle. The decision was informed by work undertaken by officials in the Infrastructure Division of DPER throughout 2025, which identified this area as one that was potentially causing unnecessary delays. Delays in infrastructure delivery increase project costs, reduce value for money, and hinder sustainable productivity and economic growth.
Following engagement with experts in the Major Projects Advisory Group, relevant Departments and key agencies, it was found that the approval of the preliminary business case stage (Approval Gate 1) and the final contract awards (Approval Gate 3) are the key points where Ministerial consent is most critical, and where additional expenditure is likely to occur post approval. Ministers are required to bring a Memorandum for Government seeking consent to approve the proposal at Preliminary Business Case and Final Business Case Stage prior to the awarding of a contract. Before seeking this consent, Ministers must be satisfied that the proposed project represents value for money.
Entering the main procurement process following Approval Gate 2 is a technical stage in the project lifecycle and does not require the same Ministerial level of oversight once the project is in line with the approach set out in the Preliminary Business Case. Going forward, Major Projects at Approval Gate 2 will be sent to the Approving Authority for review, where the Accounting Officer will check the completeness of the brief. If the Accounting Officer is satisfied that the project complies with the requirements of the Infrastructure Guidelines, sectoral guidance, the Capital Works Management Framework, and clear value for money criteria, they will grant approval for the project to proceed to tender. This is part of the overall Accounting Officer role in terms of accountability, delivery, regularity, propriety and ensuring value for money. The Accounting Officer of the funding department is responsible also for notifying Government should adverse developments occur, including unforeseen cost increases or changes to the proposal scope, which call into question the desirability or viability of the investment proposal.
Adherence to the Infrastructure Guidelines themselves is ultimately the responsibility of the Accounting Officer of the relevant funding department. It is a matter for each Accounting Officer to decide whether processes in place in his/her department/ office/body and associated agencies are appropriate to ensure compliance with the Infrastructural Guidelines, manage capital budgets overall and manage budgets at an individual project level. As such, granular data in relation to individual projects in terms of project cost escalation are a matter in the first instance for the relevant Accounting Officer and officials in the their department/office/body and are not collated centrally in my Department.
305. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether his Department has conducted any time-based analysis of the duration between, submission of major infrastructure project proposals to a Minister or Cabinet committee and, formal ministerial or Cabinet decision; if so, to provide the average, median and range of decision intervals for the years 2022, 2023, 2024 and 2025; and if no such analysis has been undertaken, whether he will commit to conducting one in 2026. [15911/26]
View answer307. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the average duration of each stage of the Public Spending Code appraisal and approval process for major capital projects exceeding €100 million for the years 2022 to 2025 inclusive; and to indicate which stage accounted for the longest cumulative delay across projects during that period. [15913/26]
View answer308. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether his Department has assessed the impact of Cabinet committee scheduling frequency on the progression of major infrastructure projects requiring political approval; whether any backlog or queuing analysis has been undertaken; and if he will provide details of such analysis. [15914/26]
View answer309. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number of major infrastructure projects which had completed statutory planning consent were, at any point during 2022 to 2025 inclusive, awaiting ministerial or Cabinet approval for funding or progression; and to provide the average duration of such waiting periods. [15915/26]
View answer310. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether his Department has benchmarked Ireland’s ministerial and central approval timelines for major infrastructure projects against comparable EU member states; and to provide the findings of any such benchmarking. [15916/26]
View answerI propose to take Questions Nos. 305, 307, 308, 309 and 310 together.
My Department is responsible for the Infrastructure Guidelines, which replaced the Public Spending Code for capital appraisal since end 2023. These set the value for money requirements and guidance for evaluating, planning and managing Exchequer-funded capital projects. Management and delivery of investment projects and public services within allocation and the national frameworks, including the Infrastructure Guidelines, is a key responsibility of every Department, Accounting Officer and Minister.
The introduction of the Infrastructure Guidelines in 2023 focused on reducing the administrative burden in delivering major capital projects which came as part of the Government’s six priority action to maximise delivery of projects. This was implemented through reducing the number of approval stages and streamlining the requirements for major projects, while retaining the international best practice governance and oversight arrangements already in place, achieved through benchmarking of approaches to quality assurance of major public investment projects in other countries which are relevant in the Irish context including Norway, the UK, the Netherlands and Denmark. Best practice across all of these countries, which are reflected in the Infrastructure Guidelines, involves potential infrastructure projects passing through a number of approval/decision gates prior to final approval and implementation, with varying levels of appraisal and external review of the project taking place as the projects pass through these gates.
Adherence to the Infrastructure Guidelines themselves is ultimately the responsibility of the Accounting Officer of the relevant funding department. It is a matter for each Accounting Officer to decide whether processes in place in his/her department/ office/body and associated agencies are appropriate to ensure compliance with the Infrastructural Guidelines, manage capital budgets overall and manage budgets at an individual project level. As such, granular data in relation to individual projects in terms of cost escalation and project progression timelines/delays are a matter in the first instance for the relevant Accounting Officer and officials in the their department/office/body and are not collated centrally in my Department.
Within my Department's responsibility over the Infrastructure Guidelines, my Department manages the Major Projects Advisory Group (MPAG) review and previously the External Assurance Process (EAP) at Approval Gate 1 (AG1) to allow for greater scrutiny and clarity regarding major infrastructure projects and ensure value for money. As part of my Department's role in overseeing these processes, officials in the Infrastructure Delivery and Monitoring Unit (IDMU) undertook a desk based study of the timelines of progressing a project to AG1, conducted only on major projects which have been reviewed by MPAG as of mid-2025. As the MPAG review is solely a required step at AG1, the analysis by officials in my Department focused solely on this stage of the project lifecycle.
This study found that, for major projects, it takes approx. 63 weeks on average between a Preliminary Business Case being submitted to the funding Department and the project being submitted by the funding Department to Government to seek consent to approve at AG1. Though timelines can vary significantly from project to project, on average, projects took 20 weeks to move through the EAP stage and 6 weeks through the MPAG stage.
These findings have been published as part of the Accelerating Infrastructure Report and Action Plan, available on gov.ie. The actions arising from this report, including any potential reforms to the Infrastructure Guidelines, some of which have recently been implemented via Circular 08/2026, will be included within the overall public financial management and control framework to be established as part of the current review of Public Financial Procedures (PFPs). As with previous updates to the appraisal framework, any changes made will reflect international best practice with the aim to ensure value for money for the tax payer in delivering on the infrastructural requirements of the State.
306. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether the July 2025 Stakeholder Engagement and Emerging Themes Report or any related departmental analysis included quantitative modelling attributing proportions of overall project delay to, statutory planning processes, judicial review, procurement procedures, departmental appraisal and approval stages, and ministerial or Cabinet decision-making; and to provide any such breakdown. [15912/26]
View answerIn July 2025, my Department published the Report on Stakeholder Engagement and Emerging Themes on Infrastructure, which provided a comprehensive assessment of the factors contributing to delays in major infrastructure delivery. This work identified the most significant barriers to the timely provision of critical infrastructure and informed the development of a whole-of-Government response.
The assessment drew on extensive qualitative evidence. Officials in my Department undertook a detailed review of infrastructure development and delivery in Ireland and internationally, and, engaged directly with more than 50 key stakeholders across May and June 2025. This was complemented by a public consultation that received over 160 submissions, as well as engagement at the National Economic Dialogue and a regional consultation event in Athlone.
This approach enabled my Department to capture the firsthand experience of those responsible for developing, delivering, regulating and overseeing infrastructure projects. Based on this wide-ranging qualitative input, twelve inter-related barriers were identified across three broad areas:
Regulatory Environment: including complex, overlapping and sequential consent processes, increased administrative burden, risk aversion, and insufficient coordination across regulatory bodies.
Planning and Legal Systems: particularly the scale and impact of judicial reviews, which have grown substantially and contribute to uncertainty, extended timelines and increased costs.
Internal Systems: including fragmented governance, lengthy appraisal and approval processes, procurement challenges, uncertainty around project pipelines, and capacity constraints within the construction sector.
The findings make clear that delays arise from the cumulative effect of multiple processes across many public bodies. While statutory and legal processes play a significant role, administrative complexity, regulatory fragmentation, governance challenges and market capacity constraints were also consistently highlighted by stakeholders as major contributors to delay.
The focus of this work was on understanding the structural and procedural barriers experienced across the system. This qualitative analysis informed the development of Government’s response.
Following completion of this assessment, Government published the Accelerating Infrastructure Report and Action Plan in December 2025. This sets out a comprehensive suite of 30 actions across four reform pillars to address the barriers identified. Implementation of the Action Plan is now underway, with the majority of actions scheduled for delivery in 2026.
