Thomas Gould
Question:104. Deputy Thomas Gould asked the Tánaiste and Minister for Finance whether tenants of Government Ministers can receive the rental tax credit. [17857/26]
View answerTax Credits
Questions (104)
Written answers
The Rent Tax Credit (RTC) was introduced by the Finance Act 2022 and may be claimed by taxpayer units in respect of qualifying rent paid in 2022 and subsequent years to end of 2028. A taxpayer unit is either an individual with any personal status who is singly assessed or a couple in a marriage or civil partnership who have elected for joint assessment, in which case they are counted as one taxpayer unit. The measure is intended to assist those who do not get any other housing supports from the State.
The value of the credit for 2022 and 2023 was €500 for a singly assessed individual and €1,000 for a jointly assessed couple. For later years, the value of the credit increased to €1,000 for a singly assessed individual and €2,000 for a jointly assessed couple.
The RTC is subject to a number of conditions as set out in section 473B of the Taxes Consolidation Act (TCA) 1997, and is broadly available in the following circumstances:
• where the claimant makes a qualifying payment in respect of a residential property which he or she uses as his or her principal private residence,
• where the claimant makes a qualifying payment in respect of a residential property which he or she uses to facilitate his or her attendance at or participation in his or her employment, office holding, trade, profession or an approved course, and
• where the claimant makes a qualifying payment in respect of a residential property which his or her child uses to facilitate his or her child’s attendance at or participation in an approved course.
Revenue advise that the claimant must not be a “supported tenant” and the landlord must not be a “specified landlord” within the meaning of section 473B TCA 1997. While the statutory definition of “specified landlord” includes, among others, a Minister of the Government, this relates to a Minister acting in his or her official capacity on behalf of the State (such as the Minister for Defence acting as a landlord in the case as certain Defence Forces personnel). It does not extend to a Minister acting in a private capacity as a landlord.
Revenue further advise that a Minister of the Government will be considered to hold a property or tenancy in his or her official capacity if the personal identity of the property owner or landlord changes when the individual occupying the office changes. If the identity of the property owner or landlord remains unchanged even after that person has ceased to hold the particular office, he or she will be considered to hold the property or tenancy in a personal capacity.
Accordingly, tenants of Government Ministers, where the Minister is acting in a private capacity as a landlord, are entitled to claim the RTC, provided all other conditions set out section 473B are met.
Further details in respect of the RTC, can be found at the following links:
• Tax and Duty Manual Part 15-01-11A: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-11A.pdf
• Revenue website: www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/land-and-property/rent-credit/index.aspx.
National Treasury Management Agency
Questions (105)
Pearse Doherty
Question:105. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide each investment by the ISIF in any company or fund that provides residential accommodation the level of the investment and when the initial first investment was made, in tabular form; and if he will make a statement on the matter. [17858/26]
View answerWritten answers
The National Treasury Management Agency (NTMA) have informed me that the Ireland Strategic Investment Fund (ISIF) has committed over €2.5 billion to housing related investments since inception, targeting 25,000+ new homes by 2030.
These investments support Irish homebuilders through the provision of debt and equity financing solutions, typically delivered to the market through ISIF’s partner funds.
The 2024 NTMA Annual Report shows all the commitments made by ISIF under its Housing and Enabling Investments Theme (Pg 291 – 292) and are provided below with some further clarifying detail on certain line items, together with publicly announced investments during 2025.
|
Commitment Year |
Legal Name |
Original Commitment €m |
Description |
|
2025 |
Activate VI |
500 |
Senior debt facility provided to a real estate development firm in Ireland. |
|
2025 |
Avenue Homebuilder Capital Solutions Fund |
150 |
Equity for homebuilding fund managed by Avenue. |
|
2024 |
Ardstone Residential Income Fund (a sub fund of Ardstone Partners ICAV) |
75 |
Commitment to a fund seeking to increase the supply of mass-market private rental and social housing units in Ireland. |
|
2024 |
Avenue Ireland Opportunities Fund SCSp |
75 |
Commitment to a fund supporting the construction of new homes in Ireland through Avenue’s partnership with Castlehaven Finance. |
|
2024 |
Irish Homebuilding Equity Fund (previously known as Pearl Residential Equity Fund II) |
25 |
Commitment to a fund enabling the development of housing units in Ireland by providing the equity required to unlock senior bank financing and begin works on-site. |
|
2024 |
Summix Capital Partners II L.P. |
29 |
Fund seeking to acquire, enable and sell to the market residential led sites through the provision of planning permission and site infrastructure. |
|
2024 |
Timbercreek Ireland Private Debt II DAC |
36 |
ISIF subscribed for debentures issued by Timbercreek Ireland Private Debt II DAC which is seeking to lend to property investors and developers to support the delivery of new residential units by funding the refurbishment of existing derelict, vacant, or underused properties in Ireland. |
|
2023 |
Activate III |
100 |
Top up of senior debt facility to Activate Capital |
|
2023 |
Avenue Europe Special Situations V (US) LP* |
25 |
Private debt fund targeting Irish and UK real estate lending. |
|
2023 |
Harrison Street European Property Partners IV, SLP RAIF |
25 |
Commitment to a pan-European opportunistic fund targeting investment in purpose-built student accommodation, private rental and life sciences real estate (follow-on). |
|
2023 |
HSRE SMA II, SLP |
50 |
Commitment to fund targeting Irish purpose-built student accommodation developments, primarily in new developments, in regional Ireland. |
|
2022 |
Cardinal Mezzanine Fund |
50 |
Mezzanine finance fund targeting commercial real estate opportunities. |
|
2022 |
DRES Finance Designated Activity Company |
25 |
Investment which will facilitate DRES to acquire strategic residential sites across Dublin and Wicklow. |
|
2022 |
Housing Infrastructure Services DAC |
40 |
A revolving credit facility to HISCo, ISIF’s 50:50 joint venture with Cork County Council providing infrastructure to enable residential development (follow on). |
|
2021 |
Harrison Street European Property Partners III, SLP RAIF |
25 |
Real estate equity fund targeting student accommodation, life sciences and speciality residential. |
|
2021 |
Housing Infrastructure Services DAC |
20 |
A revolving credit facility to HISCo, ISIF’s 50:50 joint venture with Cork County Council supporting residential development. |
|
2020 |
Activate III |
400 |
Renewed commitment of senior debt facility provided to a real estate development firm in Ireland |
|
2019 |
Bartra Property (Elbana) Limited |
8 |
Equity funding to Bartra to develop shared-living sites in Dublin. |
|
2019 |
Housing Infrastructure Services DAC |
2 |
Commercial joint venture company with Cork County Council to provide an infrastructure 'design-build-finance' service on housing sites of scale. |
|
2019 |
Irish Residential Property Fund |
140 |
Fund’s objective is to assemble a portfolio of high-quality residential assets to rent primarily through forward purchasing and funding. |
|
2019 |
Pearl Residential Fund |
10 |
Residential equity fund providing capital to small and mid-scale developers to facilitate the build-out of residential units in Ireland. |
|
2018 |
Herbert Park ICAV |
25 |
Investment in a private rental sector platform. |
|
2018 |
Activate I |
175 |
Increased commitment to senior debt facility provided to a real estate development firm in Ireland. |
|
2018 |
Urbeo No.1 Sub-Fund |
60 |
Investment in build to rent residential platform. |
|
2017 |
European Commercial Real Estate Loan Investments 2013 DAC |
25 |
Residential debt fund with the potential to deliver c400 homes. |
|
2017 |
Hines Cherrywood Development Fund ICAV |
52 |
Enabling infrastructure works necessary to unlock residential housing in Cherrywood SDZ. |
|
2016 |
Ardstone Residential Partners Fund ICAV |
30 |
Residential housing fund in which ISIF is a cornerstone investor focused on delivering over 1,500 homes. |
|
2015 |
QREA Financing Limited - Facility A |
17 |
17m of Quadrant CRE Fund used to develop apartments |
|
2015 |
Campus Residences Limited |
54 |
Cornerstone investor supporting the commercial funding of DCU’s Campus Development Program. |
|
2015 |
Activate I |
325 |
Senior debt facility provided to a real estate development firm in Ireland. |
|
2014 |
WLR Cardinal Mezzanine Fund L.P |
75 |
Mezzanine finance fund targeting commercial real estate opportunities |
EU Funding
Questions (106)
Niamh Smyth
Question:106. Deputy Niamh Smyth asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he is aware of the move to reclassify the Border region (details supplied) which will see a reduction in EU funding for major infrastructure projects here; and if he will make a statement on the matter. [17372/26]
View answerWritten answers
The achievement of balanced regional development is a key priority of this Government and is at the heart of Project Ireland 2040, which includes the National Planning Framework (NPF) setting out the overarching spatial strategy for the next twenty years, along with the National Development Plan. In addition, EU Cohesion Policy Funds and other Government expenditure also contribute to the goal of delivering economic, social and territorial development.
With regard to the size and composition of regions, EU Cohesion Policy Funds are calculated and allocated on the basis NUTS 2 regions which are intermediate-level territorial units defined by Eurostat for EU regional statistics and policy application, with populations ranging from a minimum of 800,000 to a maximum 3 million people. The NUTS 2 regional composition for the purposes of the current post 2027 negotiations are based on the existing structures and are not subject to change.
The proposals relating to post 2027 classification of the regions and any associated financial allocations are currently based on draft legislative proposals prepared and issued by the Commission as part of the overall 2028 – 2034 Multiannual Financial Framework – the 7-year budget for the European Union which were issued in mid-2025 and are currently being negotiated. The proposed change in the classification of the Northern & Western Region for the purposes of EU Cohesion Policy funds from a region in “transition” to a “more developed” region arises because the average GDP per head or the region has risen above 100 % (104%) of the average GDP per capita of the EU-27. While this is still behind other regions in Ireland, it is critical that this momentum is maintained. I believe that the ongoing delivery of Project Ireland 2040 alongside EU support will help to ensure this.
Since Project Ireland 2040 was first launched in 2018, the Government has overseen the delivery of many impactful NDP projects across the country, including in the Northern and Western Region. For example, the Dungloe to Glenties road and the Burtonport to Letterkenny Greenway in Donegal, the Collooney to Castlebaldwin road and the Eastern Garavogue Bridge in Sligo, the Northern Counties Railway Greenway from Sligo Town through to Blacklion in Cavan and then onto Enniskillen in County Fermanagh. Libraries and Courthouses were expanded on in Cavan and Donegal, mental health services were delivered in Sligo and residential care centres developed in Leitrim and Monaghan and investment in town centres and urban regeneration projects were completed across the region.
With regard to further details of investments in the region Government Departments have published sectoral investment plans setting out the capital projects to be prioritised from 2026 to 2030. These plans provide visibility of the delivery pipeline, giving construction firms the certainty they need to invest in hiring, training, and scaling their operations. In developing these sectoral plans, departments were required to demonstrate how their proposed investments align with the objectives of the National Planning Framework (NPF). This ensures that increased capital spending supports balanced regional development.
These sectoral plans are available on each Departmental webpage on the gov.ie website and will provide the Deputy with further detail on a sectoral basis. These can be assessed for projects across the country – and include for example the Ballyjamesduff Wastewater treatment plant upgrade and the Further Education and Training programme at Cavan Institute in Cavan, investment in the Ten T roads project and Atlantic Technological University in Donegal, the Ardee to Castleblaney South road in Monaghan and investment in the Mayo Sligo Leitrim Further Education and Training Centre at Mohill.
It is important to note that for the existing 2021/27 programming period there will be absolutely no change to the classification of the Northern and Western Region which will remain a region in transition. In line with balanced regional development, any change in designation by the European Commission for the post 2027 period would not affect project selection or implementation. In addition, the Northern and Western Region will continue to benefit from both EU Cohesion policy funds, direct CAP payments, LEADER, Horizon Europe and the cross-border PEACEPLUS programme.
Flood Relief Schemes
Questions (107)
Niamh Smyth
Question:107. Deputy Niamh Smyth asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the position regarding a study (details supplied); and if he will make a statement on the matter. [17384/26]
View answerWritten answers
The River at Emyvale forms part of the Monaghan (Blackwater) Arterial Drainage Scheme. The Office of Public Works (OPW) has a statutory duty to maintain Arterial Drainage Schemes completed under the Arterial Drainage Acts 1945 and 1995 as amended, and is required to maintain Arterial Drainage Schemes in proper repair and effective condition. Arterial Drainage Schemes were originally designed to provide improved drainage for agricultural land and to provide flood protection to reduce the frequency of flood events with a low return period of between 1 in 3 year to 1 in 5 year periods.
OPW East Region Drainage Maintenance section have confirmed that they inspected the channels around the Emyvale area in December 2025, and determined that the channels were found to be in good condition. The Monaghan (Blackwater) Arterial Drainage Scheme is included in the OPW maintenance programme for 2026. The Annual Maintenance Programme is available at: opw.ie
Monaghan County Council has advised that it has engaged a specialist engineering consultant to progress an Integrated Flood Catchment Study for Monaghan Town. This work includes an assessment of the town’s drainage network and wider contributing catchments, including the Shambles River and extending to the Blackwater River. The study is ongoing and updates will be provided by the Council to local councillors, once available.
Localised flooding issues are a matter, in the first instance, for each Local Authority to investigate and address, and a Local Authority may carry out flood mitigation works using its own resources. It is open to Monaghan County Council to apply to the OPW’s Minor Flood Mitigation Works and Coastal Protection Scheme to address flooding issues. The 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.
Since 2009, the OPW has approved funding under the Minor Flood Mitigation Works and Coastal Protection Scheme of circa €2.5 million to County Monaghan for some 27 projects. 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.
Departmental Schemes
Questions (108)
Keira Keogh
Question:108. Deputy Keira Keogh asked the Minister for Enterprise, Tourism and Employment when the SBCI scheme will open for 2026; and if he will make a statement on the matter. [17256/26]
View answerWritten answers
The Growth and Sustainability Loan Scheme (GSLS) is a €500 million long-term, low-cost loan scheme jointly developed by the Department of Enterprise, Tourism and Employment and the Department of Agriculture, Food and the Marine. The scheme is supported by the European Investment Bank Group (EIBG) through a counter-guarantee to the Strategic Banking Corporation of Ireland (SBCI), which delivers the scheme through participating finance providers.
The GSLS offers loans of between €25,000 and €3 million, with terms of up to 10 years, to SMEs, farmers, fishers and small mid-cap and loans of up to €500,000 available unsecured. At least 30% of total lending is directed towards environmental sustainability and climate-action projects, with the balance supporting long-term productivity and competitiveness. Loans for eligible climate-related purposes also benefit from an additional interest-rate discount.
The scheme is scheduled to operate until 30 June 2026, or until it is fully subscribed, whichever occurs earlier.
Most lenders have now fully utilised their allocations under the scheme or have only limited capacity remaining. As a result, access to GSLS loans will depend on the availability of capacity with individual finance providers as the scheme approaches its end date.
Given the strong demand for the scheme, officials in my Department, working closely with colleagues in the Department of Agriculture, Food and the Marine, are engaged in advanced and constructive negotiations with the SBCI and the European Investment Bank Group on options to increase the scheme’s capacity and extend its duration. My plan is to bring proposals to Government soon.
I remain committed to ensuring that Irish enterprises can access competitive, long-term finance options, and the Growth and Sustainability Loan Scheme continues to play a central role in delivering that support.
Legislative Measures
Questions (109)
Cathal Crowe
Question:109. Deputy Cathal Crowe asked the Minister for Enterprise, Tourism and Employment when the Contractual Retirement Ages Act 2025 will become fully operational; and if he will make a statement on the matter. [17320/26]
View answerWritten answers
The Employment (Contractual Retirement Ages) Act 2025 was signed into law by the President on 16 December 2025. I anticipate that this Act will be commenced in Q3 of 2026.
It will allow employees who do not consent to retire at their contractual retirement age to notify their employer that they intend to remain in their employment until they reach the pensionable age (66). The pensionable age is the age at which people may first access their State Pension. This is a significant step in helping to protect employees as they approach retirement.
As I stated during the Act’s legislative process, there will be an appropriate lead in time in advance of commencement. My Department is working with the Workplace Relations Commission (WRC) to develop clear communications for both workers and employers on the rights and responsibilities arising from this Act.
The WRC has begun the process of consulting with social partners in the context of the drafting of a new Code of Practice. This approach will support a smooth commencement of the legislation and ensure that the new employment right is implemented consistently and fairly.
Employment Rights
Questions (110)
Tom Brabazon
Question:110. Deputy Tom Brabazon asked the Minister for Enterprise, Tourism and Employment the measures the Government intends to introduce in the coming year to strengthen or amend the statutory right to request remote working arrangements; whether consideration is being given to enhancing enforcement mechanisms or employer compliance requirements, in light of concerns that the current legislation lacks practical effect where employers maintain mandatory return-to-office policies; and if he will make a statement on the matter. [17396/26]
View answerWritten answers
Since March 2024, all employees have the right to request a remote working arrangement under the Work Life Balance and Miscellaneous Provisions Act 2023. The introduction of this right was an outcome of the National Remote Work Strategy, which included an action to legislate to provide employees with the right to request remote working.
This legislation is accompanied by a Code of Practice on the Right to Request Flexible and Remote Working, offering practical guidance to both employers and employees on the legislation.
The right to request remote working is available to all employees, however it should be acknowledged that not all occupations, industries, or particular roles within an enterprise will be appropriate or suitable for remote working. In addition, Government cannot determine the terms agreed between an employee and employer.
Remote working arrangements should be agreed between employees and employers to allow each party to realise the benefits of remote working where possible and the Code of Practice supports this process.
My Department has recently completed a statutory review of the operation of the remote working provisions of the Act and a report of the review is currently being finalised. The purpose of the review is to assess the effectiveness of the legislation in providing the entitlements, to evaluate the clarity of the legislation and to identify any unintended consequences of the legislation. We achieved significant engagement from employers, employees, representative bodies, members of the public and the Workplace Relations Commission as part of this review process.
In addition to our work on the legislation, Government has developed and introduced a suite of policies and supports for remote working, including:
• The development of a National Hub Strategy, which will inform the future direction of the National Hub Network. Underpinned by significant Government investment, there are currently 400 facilities across the country on-boarded to the online platform. The Department of Rural and Community Development and the Gaeltacht, together with my Department, is leading on this work.
• The Working in Ireland Survey, which is co-funded by my Department, is currently being carried out by University College Dublin. The survey investigates a variety of employment quality factors, including work-life balance.
• The Department of Taoiseach has requested that the National Economic and Social Council (NESC) undertake research on the evolution and impact of remote and hybrid working in Ireland.
• The Programme for Government set a target to complete the installation of high-speed fibre broadband to 1.1 million people nationwide by 2026.
• There is also an income tax deduction for people working from home.
Through these actions Government remains dedicated to enabling remote work in a manner that delivers maximum economic, social, and environmental benefits.
Departmental Reviews
Questions (111)
Pádraig O'Sullivan
Question:111. Deputy Pádraig O'Sullivan asked the Minister for Enterprise, Tourism and Employment when the review of the critical skills occupation list will be concluded; when the results of such a review will be disclosed; and if he will make a statement on the matter. [17835/26]
View answerWritten answers
Ireland’s economic migration policy is designed to address verified and ongoing skills shortages across the labour market. The Critical Skills Occupations List (CSOL) and the Ineligible Occupations List are central components of this system, and my Department undertakes regular, evidence-based reviews to ensure that they remain aligned with economic need and wider national priorities.
A comprehensive new review of the occupation lists is currently under way. This process commenced with an eight-week open public consultation, which closed on 19 September and attracted the highest number of submissions of any review to date. Submissions were received from employers, representative bodies, trade unions, education providers and individuals across a broad range of sectors.
Since the close of the consultation, my Department has worked with the relevant lead Departments to examine the labour-market evidence, sectoral insights and wider whole-of-government considerations, including impacts on housing delivery, infrastructure, education and healthcare. The Economic Migration Interdepartmental Group convened in December to review this evidence and consider the cross-government perspectives required to finalise the Lists.
This review is now in its final stages. My Department is working through the concluding elements of the assessment, and I expect to publish the updated occupation lists in the coming weeks.
I remain committed to ensuring that Ireland’s employment permits system continues to be responsive, fair, and firmly grounded in evidence, supporting both our economic needs and our broader social and infrastructural priorities.
Work Permits
Questions (112)
Pádraig O'Sullivan
Question:112. Deputy Pádraig O'Sullivan asked the Minister for Enterprise, Tourism and Employment the extent to which he and other Ministries discussed or planned to reform the area of work visas and employment permits in an effort to streamline and simplify what has become a cumbersome process for many employers; and if he will make a statement on the matter. [17836/26]
View answerWritten answers
Officials in my Department, in collaboration with officials in the Department of Justice, Home Affairs and Migration have been working to deliver a more efficient and streamlined employment permit and visa system. The intention being to increase the competitiveness of Ireland in attracting the skills and talent the economy needs - especially in sectors like healthcare and construction.
A key element of this is the implementation of a single application procedure for both employment permits and immigration permissions, in line with the Single Permit Directive. It is expected that this will reduce the complexity of the current system, ensuring that the process responds effectively and quickly to meet the skills and labour needs of businesses.
A programme implementation team, co-chaired by my department and the Department of Justice, Home Affairs and Migration (DJHAM) has been established. The initial focus of this group has been the streamlining of existing processes and coordinated external communication, scoping the feasibility of technological, legislative, and data sharing solutions, agreeing and laying the groundwork for subsequent implementation. The expected delivery date for this complex project is 2027.
The modernisation and integration of the IT systems in both departments is integral to delivering this project. I am pleased to report that in April 2025, my department launched the new ‘Employment Permits Online’ system. This portal-based system has made the application process easier, more secure, and more intuitive, resulting in a more streamlined processing experience for applicants. It sits on a Microsoft Power Platform which is based on similar technologies that the DJHAM’s IT systems are expected to move to and will support the infrastructure required for a single application process across the two departments.
The next phase of the development of the employment permits system is now underway and will include exploring the potential use of disruptive technologies, like artificial intelligence, building on this more modern and stable foundation. It will identify opportunities for service improvement that will result in further efficiency gains and an overall sleeker customer experience.
Visa and residency processing timelines fall under the responsibility of the DJHAM, and that Department has been specifically assigned an action under the Accelerating Infrastructure implementation plan to streamline visa processes, address sequential permit–visa delays, and enable concurrent applications for key skills.
In advance of fully implementing a single application procedure for employment permits and immigration permissions, officials in both departments are actively examining options to expedite visa processing for critical skills employment permit holders in high-demand sectors.
While close cooperation between Departments is welcome, it is important to note that Ireland’s permit processing system consistently demonstrates strong efficiency and plays a key role in supporting timely and effective outcomes for employers and migrant workers.
In recent years, my department has focused intensively on reducing processing times across all permit types. As of 2nd March, Critical Skills Employment Permits (CSEPs) are being processed in approximately 9 working days, and General Employment Permits (GEPs) in approximately 27 working days. These improvements reflect sustained operational enhancements and a strong commitment to supporting employers in accessing the talent required.
These developments together mark a necessary and significant step towards a more integrated and efficient employment permit and visa system and will strengthen Ireland’s reputation as an attractive place to work and do business.
Work Permits
Questions (113)
Pádraig O'Sullivan
Question:113. Deputy Pádraig O'Sullivan asked the Minister for Enterprise, Tourism and Employment the average time to process work permits under the Employment Permits Online (EPO) system since its inception; if he could provide the average timelines for the processing of works permits for each of the years 2022, 2023, 2024 and 2025, in tabular form; and if he will make a statement on the matter. [17837/26]
View answerWritten answers
The Employment Permits Section of my Department continues to prioritise the efficient processing of employment permit applications in order to support the needs of enterprise while ensuring full compliance with the Employment Permits Acts.
The new Employment Permits Online (EPO) system went live in 2025 as part of a major digital transformation programme. As is expected with any system transition of this scale, there is a bedding-in period following go-live. To anticipate this, additional resources were assigned in advance of the transition to bring processing times down as far as possible prior to go-live and to minimise the risk of any delays during the transition period.
While the Department observed a short-term increase in processing times during the period after go-live, this was moderate and expected for a system transition of this scale, and processing times have since returned to normal levels.
It is important to note that the Employment Permits system is demand-led. Processing times vary over the course of each year and are affected by application volumes. Demand is heavily influenced by external and policy-driven factors. Processing times are updated regularly on the Department's website at: enterprise.gov.ie/en/what-we-do/workplace-and-skills/employment-permits/current-application-processing-dates/.
The table below sets out the average processing time for new employment permit applications (business days) for the years 2022–2026, including the period following the introduction of the new EPO system.
|
Average Wait Time (Business Days) |
2022 |
2023 |
2024 |
2025 |
New System 2025 |
New System 2026 |
|
Jan |
56 |
14 |
21 |
21 |
|
24 |
|
Feb |
69 |
13 |
25 |
18 |
|
23 |
|
Mar |
61 |
15 |
23 |
13 |
|
|
|
Apr |
69 |
17 |
20 |
12 |
|
|
|
May |
61 |
16 |
22 |
|
25 |
|
|
Jun |
56 |
16 |
31 |
|
24 |
|
|
Jul |
38 |
13 |
21 |
|
29 |
|
|
Aug |
33 |
17 |
22 |
|
31 |
|
|
Sep |
26 |
21 |
23 |
|
36 |
|
|
Oct |
26 |
22 |
25 |
|
34 |
|
|
Nov |
17 |
23 |
25 |
|
28 |
|
|
Dec |
13 |
20 |
21 |
|
23 |
|
|
Yearly Average |
44 |
17 |
23 |
17 |
29 |
24 |
Immigration Policy
Questions (114)
Sinéad Gibney
Question:114. Deputy Sinéad Gibney asked the Minister for Enterprise, Tourism and Employment whether his Department has raised concerns that the new policy on family reunification will have a knock on impact on the recruitment of non-EEA workers in Ireland, particularly those on General Employment Permits; the steps his Department is taking to address this issue; and if he will make a statement on the matter. [17866/26]
View answerWritten answers
My Department has responsibility for the Employment Permits legislation, which provides a framework for granting permission to take up employment in the State, subject to the separate granting of immigration permission by the Department of Justice, Home Affairs and Migration. Matters relating to family reunification policy, including eligibility thresholds and conditions, fall within the remit of that Department.
The Department of Justice, Home Affairs and Migration completed a comprehensive review of the Non-EEA Family Reunification Policy, with the final report published in November last year. My Department actively participated in the detailed consultation process undertaken as part of this review, including through senior official engagement in the Strategic Migration Policy Group, which brings together DJHAM and the Departments of Social Protection, Housing, Further and Higher Education, Finance, Education, Health and the Department of the Taoiseach.
As part of this process, my Department highlighted the importance of maintaining a responsive and evidence-based migration framework that supports employers in addressing labour and skills shortages, particularly in sectors where there is a continuing reliance on non-EEA workers, including holders of General Employment Permits. The potential labour-market impacts of changes to family reunification thresholds were among the issues examined through this interdepartmental engagement.
The Minimum Annual Remuneration (MAR): Outcome of the Roadmap Review Report published by my Department at the end of last year also contributed to the Family Reunification Policy review. The report indicates that the changing MARs for employment permits will also be taken into account in the context of annual adjustment to the family reunification thresholds.
The review concluded that the levels of income thresholds for lower paid sponsors should be viewed in the context of the sustainability of wage growth, as opposed to lowering income thresholds below the level of eligibility for Working Family Payment. The report goes on to say that "the annual revision of the policy in future, in terms of uprating financial thresholds, will provide an opportunity for this issue to be kept under ongoing review in terms of the changing levels of both the MAR and the WFP."
My Department will continue to work closely with DJHAM and across Government to ensure that Ireland’s economic migration system remains competitive and supports the needs of the labour market while balancing broader social and policy considerations.
School Facilities
Questions (115)
Marie Sherlock
Question:115. Deputy Marie Sherlock asked the Minister for Education and Youth when a decision will be made regarding the repeated applications for emergency works submitted by Dublin and Dun Laoghaire Education and Training Board, seeking emergency works funding repairs for a school (details supplied), which creates an unsafe working environment for students and staff; and if she will make a statement on the matter. [17244/26]
View answerWritten answers
The school in question submitted an application for funding under the Emergency Works Scheme (EWS) for roof works on 19th February 2026. The EWS operates on the basis of a minimal scope of works required to remedy an emergency situation and, on this basis, the school was advised to submit photographs as per Circular Letter 0068/2020 . Once this has been received the EWS team will review the revised application and will engage further with the school as appropriate. The EWS team is aware of the urgent nature of the works required and will keep the school informed throughout the process.
School Transport
Questions (116)
Emer Currie
Question:116. Deputy Emer Currie asked the Minister for Education and Youth whether it is envisaged a route will operate in this school year at a location (details supplied); and if she will make a statement on the matter. [17252/26]
View answerWritten answers
Eriú Community College is currently located on an interim basis in modular accommodation in Hansfield, Dublin 15, pending a move to their permanent location in Hollywoodrath in the Mulhuddart_Tyrellstown_D15 school planning area.
Following communications with the department, the patron body and school are making the necessary arrangements for the provision of bus transport for students attending the school who live in the Mulhuddart_Tyrellstown_D15 school planning area. The Department received the request and necessary information from the school and its patron body on the 24th February and this request was approved. The bus service commenced operation on Monday 2nd March.
It is important to note that this service is outside of the Department’s normal School Transport Scheme and is focused solely on facilitating those students attending Eriú Community College at its current interim location who are living in the Tyrellstown School Planning Area. This service will cease when Eriú Community College is relocated to its permanent school building in Hollywoodrath.
School Transport
Questions (117)
Emer Currie
Question:117. Deputy Emer Currie asked the Minister for Education and Youth when parents will be communicated details regarding a transport route (details supplied); and if she will make a statement on the matter. [17253/26]
View answerWritten answers
Eriú Community College is currently located on an interim basis in modular accommodation in Hansfield, Dublin 15, pending a move to their permanent location in Hollywoodrath in the Mulhuddart-Tyrellstown-D15 school planning area.
Following communications with the department, the patron body and school are making the necessary arrangements for the provision of bus transport for students attending the school who live in the Mulhuddart-Tyrellstown-D15 school planning area. The Department received the request and necessary information from the school and its patron body on the 24th February and this request was approved. The bus service commenced operation on Monday 2nd March.
It is important to note that this service is outside of the Department’s normal School Transport Scheme and is focused solely on facilitating those students attending Eriú Community College at its current interim location who are living in the Tyrellstown School Planning Area. This service will cease when Eriú Community College is relocated to its permanent school building in Hollywoodrath.
Schools Administration
Questions (118)
Liam Quaide
Question:118. Deputy Liam Quaide asked the Minister for Education and Youth for an update on the revised Code of Behaviour Guidelines for all schools; and if she will make a statement on the matter. [17254/26]
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Under section 23 of the Education (Welfare) Act 2000, the Board of Management of each school must prepare and make available a code of behaviour for its students. A code of behaviour specifies the standards of behaviour that shall be observed by each student. The current guidelines to schools on developing a code of behaviour issued from the National Educational Welfare Board in 2008.
The review and updating of the 2008 ‘Developing a code of behaviour guidelines for schools’ is an action in Cineáltas: Action Plan on Bullying. Tusla Education Support Service (TESS) are leading to update the code and to reflect current Department of Education and Youth policies and procedures for schools.
A steering group chaired by TESS was formed and its membership comprised of representatives from the management bodies, unions (teaching and student), parents’ representative body along with officials from my department. A structured systematic consultation processes took place which included children and young people.
The updated Code of Behaviour guidelines are nearly finalised. The rollout of the new Guidelines will be led by TESS and will include supports for schools to assist them in updating their current codes.
Pension Provisions
Questions (119)
Eoin Hayes
Question:119. Deputy Eoin Hayes asked the Minister for Education and Youth the plans that are in place to provide a State pension (contributory) to survivors of institutional abuse in recognition of their unpaid labour; and if she will make a statement on the matter. [15582/26]
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Last July, the Oireachtas passed the Supports for Survivors of Residential Institutional Abuse Act 2025.
The Act has two main purposes – to enable the delivery of ongoing health and education supports to survivors of abuse in residential institutions and to allow the formal dissolution of Caranua.
The package of supports builds upon the already significant State response to this issue.
Government recently agreed to strengthen the health and education supports to be provided under the Act. While the Act does not provide for the making of a pension-type payment to survivors, Government has instead approved the expansion of the education support payments scheme under the Act to provide support for informal learning and self-development, as well as formal learning.
My Department is finalising arrangements for the rollout of these supports and it is expected that they will be made available to eligible survivors very shortly.
Information on the supports, including in relation to application processes, will be published on the Department’s website and will be communicated to relevant advocacy and survivor groups to ensure as many survivors as possible are made aware of the availability of the supports.
Survivors who wish to receive direct information from the Department in relation to the supports can contact survivorsupports@education.gov.ie.
School Facilities
Questions (120)
Cathal Crowe
Question:120. Deputy Cathal Crowe asked the Minister for Education and Youth if she will urgently arrange for officials from the buildings unit of her Department to visit a primary school in County Clare (details supplied); and if she will make a statement on the matter. [17271/26]
View answerWritten answers
I can confirm to the Deputy that an application under the department’s Additional School Accommodation (ASA) Scheme was received from the school in question.
The purpose of the ASA scheme is to ensure that essential mainstream classroom and Special Education (SEN) accommodation is available to cater for pupils enrolled each year, where the need cannot be met by the school’s existing accommodation or by available accommodation at other schools in the area.
All applications from schools for capital works must be considered in the context of capacity requirements and climate action commitments. The plan for identifying opportunities to transform existing schools at national scale will be informed by the outcome of an Energy and Condition survey of all schools which is due for completion this year. The subsequent analysis of this significant amount of data will help determine priorities going forward in relation to retrofit and refurbishment projects. The process may ultimately identify a requirement for the replacement of some accommodation, but this is not expected to be widespread. This overall process is particularly valuable in facilitating a proportionate assessment of a school’s accommodation upgrade needs relative to all other schools and allow an effective prioritisation of capital investment.
As the Deputy is aware, I have recently published the NDP (National Development Plan) Sectoral Investment Plan for the Education and Youth Sectors. This NDP Sectoral Plan involves a very strong emphasis on maximising existing capacity and prioritisation of school building projects to meet the most urgent needs.
The accommodation needs at the school referred to by the Deputy will be considered as part of the ongoing overall department-led prioritisation process, in consultation with the school’s patron and school authorities. Any interim requirements will be considered by the Department in the normal manner (e.g. Emergency Works Scheme).
This allows the Department to keep a strong focus on the provision of additional capacity to cater for demographics, new housing developments and the rollout of additional special classes for children with additional needs. This approach reflects the Department’s fundamental objective of ensuring the availability of a school place for every child.
Special Educational Needs
Questions (121)
Paul McAuliffe
Question:121. Deputy Paul McAuliffe asked the Minister for Education and Youth the number of special classes added to the Dublin 9 and 11 area since 2023 to date; and to list the classes and schools, in tabular form. [17310/26]
View answerWritten answers
Enabling students with special educational needs to receive an education that meets their needs is a priority for this Government. It is also a key priority for me, my department and for the National Council for Special Education (NCSE).
The vast majority of students with special educational needs are supported to attend mainstream classes with their peers. Where students with more complex needs require additional supports, special class and special school places are provided. This is in keeping with policy on an inclusive education, which advocates that students will be supported to receive an education in the most inclusive setting possible.
My department and the NCSE continue to work closely with school patron bodies, school management bodies and schools to confirm new special classes for the next school year 2026/2027. The NCSE began sanctioning new special classes in January of this year, which is several months earlier than last year. 351 have been sanctioned to date and many more new special classes will be confirmed in the coming weeks. The earlier sanctioning of new classes provides clarity for parents and allows schools more time for the planning and establishment of new special classes. The vast majority of new special classes being announced are being provided in available school accommodation which is being reconfigured as a special class. Each special class at primary level is allocated 1 teacher and 2 SNAs and at post-primary level, schools receive 1.5 teachers and 2 SNAs.
Details of the new special classes are available on the NCSE website.
Of the 351 new special classes, 237 are being established in primary schools and 114 in post-primary schools. New special classes are being established in every county with 78 new special classes confirmed for Dublin so far. Further details on additional new special classes will be confirmed in the coming weeks.
A list of all mainstream and special schools is available on my department's website on gov.ie. In addition, a list of schools with special classes; broken by location and class designation is available on the NCSE website.
My department and the NCSE are committed to delivering an education system that is of the highest quality and where every child and young person feels valued and is actively supported and nurtured to reach their full potential.