Skip to main content
Normal View

Wednesday, 25 Mar 2026

Written Answers Nos. 42-61

Central Bank of Ireland

Questions (42)

Pearse Doherty

Question:

42. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total payment from the Central Bank to the Irish Banking sector in the form of interest payments on reserves for each of the last five years, in tabular form; and if he will make a statement on the matter. [22738/26]

View answer

Written answers

The Central Bank of Ireland have provided me with the following information on the matter.

All credit institutions (including credit unions)

Year

Gross interest paid

2020

-129,768,000

2021

-316,144,000

2022

152,703,000

2023

2,839,902,000

2024

3,194,906,000

Total

5,741,599,000

The information above is available in the Central Bank of Ireland’s Annual Reports and Performance Statements.

The eurosystem pays interest on reserves that banks hold on their deposit facility account at the deposit facility rate (DFR). Only monetary policy counterparties of the Central Bank of Ireland have access to a deposit facility account. Up until September 2023, the eurosystem also remunerated minimum reserves at the ECB's DFR and since then minimum reserves have been remunerated at 0%. The vast majority of interest paid to financial institutions in recent years are on reserves held on banks deposit facility account.

The volume of interest payments paid to financial institutions is largely dictated by i) the amount held on the deposit facility by financial institutions and ii) the rate on the deposit facility (DFR). Regarding the former, there remains a large volume of excess reserves in the eurosystem, stemming from the ECB asset purchase programmes, albeit those reserves are declining at steady and measured pace. As a result, the amount of reserves banks hold on deposit at the Central Bank remains elevated. Regarding the latter, the DFR was negative from 2014 until 2022 (-0.50% in the years 2020 to early 2022). This resulted in the eurosystem receiving income from credit institutions in those years (represented by the negative number in 2020 and 2021 in the Table). In 2022, the DFR was increased by the ECB Governing Council, peaking at 4% in 2023 and early 2024. It now stands at 2%.

Please note that data for 2025 has not yet been published. The information will be contained in the Central Bank of Ireland's Annual Report 2025 and Annual Performance Statement, which is set to be published in mid-2026.

Interest Rates

Questions (43)

Pearse Doherty

Question:

43. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 452 of 18 March 2026, the reason commercial consideration would `be given in relation to an interest rate between the EIB the publicly owned bank of the SBCI; and if he will make a statement on the matter. [22739/26]

View answer

Written answers

The Strategic Banking Corporation of Ireland was established as a private limited company under the SBCI Act 2014. The SBCI Act also allowed for the SBCI to be independent in performance of its functions, except in certain areas set out in the Act. The Minister for Finance is the sole shareholder of the SBCI.

The SBCI considers the publishing of the interest rates as being commercially sensitive information, as it directly impacts the SBCI’s strategic advantage, and negotiation leverage, all of which carry a considerable impact on financial sustainability.

The SBCI maintains credit facilities with three partners: Funding and Debt Management (FDM) Unit of the National Treasury Management Unit, the European Investment Bank (EIB), and Ireland Strategic Investment Fund (ISIF). The SBCI is also in contact with other European funders who provided credit facilities to SBCI historically.

The SBCI negotiates funding rates with these entities based on the size of the facility and overall business relationship. Publicising the interest rates between EIB and SBCI could prejudice the outcome of future contractual negotiations.

Motor Industry

Questions (44)

Pearse Doherty

Question:

44. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 450 of the 18 of March 2026, if he can clarify whether specifically the Motor Insurance Transparency Code will be legally binding on insurance companies and intermediaries and subject to the Administrative Sanctions Procedure (ASP) of the Central Bank; and if he will make a statement on the matter. [22740/26]

View answer

Written answers

As outlined to the Deputy in my response to Parliamentary Question No. 450 of 18 March 2025, the Motor Insurance Transparency Code is open to adoption by all insurers and intermediaries selling private motor insurance in the State, including cross-border entities. While not legally binding, it sits under the umbrella of the Central Bank of Ireland’s Consumer Protection Code (CPC), and aligns with relevant disclosure requirements and requirements to inform customers effectively.

The Code was developed by a working group comprising of insurers and intermediaries, with the support of the Department of Finance and the Central Bank of Ireland, to ensure strong alignment with regulatory requirements which will apply to insurers and intermediaries under the Central Bank’s revised Consumer Protection Code (“CPC”).

While the Code is not subject to the Administrative Sanctions Procedure (ASP) of the Central Bank, the Central Bank will provide a report to the Minister for Finance within 18 months on their observations on firms’ adherence to the Code, and the effect the Code is having in achieving its objectives, including providing greater transparency for consumers with respect to private motor insurance premiums.

Tax Collection

Questions (45)

Peadar Tóibín

Question:

45. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance if there are any plans in place to end property tax for people in receipt of a pension. [22783/26]

View answer

Written answers

On the introduction of the Local Property Tax (LPT), the Government decided that a liability to the tax should apply to all owners of residential properties with a limited number of exemptions. Limiting the exemptions available allows the rate to be kept low for those liable persons who do not qualify for an exemption. There is no specific exemption from the requirement to pay LPT for property owners in receipt of a pension under the Finance (Local Property Tax) Act 2012 (as amended), though such persons may be entitled to an exemption on other grounds or may qualify for a deferral subject to meeting the qualifying conditions.

In 2019, LPT was subject to a review by an interdepartmental group chaired by the Department of Finance. As part of their report, the group recommended that all of the exemptions should be reviewed regularly and kept to a minimum in order to keep the base broad and minimise the impact on those paying the tax.

The LPT legislation provides for the possibility of deferring the charge to LPT in certain circumstances to assist individuals who may have difficulty paying the tax. A qualifying person may opt to defer, or partially defer, payment of the tax. Where a person qualifies for a full deferral then 100% of the liability can be deferred. Where a person qualifies for partial deferral, then 50% of the liability can be deferred. The balance of 50% of the tax must be paid. The deferred tax remains as a charge on the property and must be paid before a sale or transfer can be completed. Interest is charged at 3% per annum on the deferred amount.

For the LPT valuation period 2026-2030, the income threshold for a single person to qualify for a full deferral is €25,000, and for a partial deferral is €40,000. For a couple, the income threshold to qualify for a full deferral is €40,000, and for a partial deferral is €55,000.

It is also possible to apply for a deferral on the grounds of hardship if a person suffers an unexpected and unavoidable significant loss or expense as a result of which a person cannot pay their LPT liability without suffering financial hardship. Further information regarding the deferral of LPT is available on the Revenue website at: www.revenue.ie/en/property/local-property-tax/deferral-of-payment/index.aspx.

Any property owners experiencing difficulties can avail of a wide range of flexible payment options both in respect of their LPT liabilities and for any previous years where liabilities remain outstanding. The full range of payment options, which includes phased arrangements, are available to property owners on the Revenue website at: www.revenue.ie/en/property/local-property-tax/paying-your-lpt/index.aspx.

Finally, property owners experiencing difficulties in meeting their LPT obligations can contact Revenue through MyAccount at www.revenue.ie or by calling the LPT helpline (01) 7383626.

Vehicle Registration Tax

Questions (46)

Mark Ward

Question:

46. Deputy Mark Ward asked the Tánaiste and Minister for Finance the way in which the Revenue Commissioners calculate the NOx component of VRT to be greater than zero euro on a used imported car first registered elsewhere in the EU before January 2020, given that the NOx component of VRT did not exist in Irish law before that date (details supplied); and if he will make a statement on the matter. [22864/26]

View answer

Written answers

VRT is an excise duty which is imposed, under Irish law, on the registration of a vehicle in the State. Finance Act, 1992 (as amended) sets out the legislative framework for vehicle registration and the charging and collection of Vehicle Registration Tax (VRT). Under this legislation, the method of calculating VRT is the same regardless of whether the vehicle is new or has been imported second-hand from another EU Member State or a third country.

VRT on category A vehicles (generally passenger cars) is assessed based on the value of the vehicle and its emissions levels for carbon dioxide (CO2) and nitrogen oxide (NOx). The CO2 component of the VRT charge is a percentage of the vehicle’s Open Market Selling Price (OMSP), ranging from 7% for a vehicle with zero CO2 emissions, up to 41% of the OMSP for vehicles with the highest emission levels. The NOx component of VRT is calculated using a progressive scale, starting from €5 up to €25 per mg/km of the vehicle’s NOx emissions level. As a result, the total VRT charge increases according to the emissions output of the vehicle involved and its market value.

Article 110 of the Treaty of the Functioning of the European Union (TFEU) provides that Member States cannot levy taxes that discriminate against imported goods or provide unfair protection to domestic goods. The Court of Justice of the European Union (CJEU) has ruled that the charging of a tax such as VRT is within the competence of a Member State provided that it does not breach Article 110 of the TFEU. The majority of other EU Member States operate broadly similar vehicle registration taxes to Ireland’s VRT.

In line with successive programmes for Government and most recently the “Programme for Government 2025: Securing Ireland’s Future”, the Government is fully committed to the emissions reduction targets set by the Climate Action and Low Carbon Development Act. The annual Climate Action Plans set out a pathway that seeks to deliver on this and to implement the adopted carbon budgets and sectoral emissions ceilings. Linked to this climate policy stance, Ireland’s taxation regime for vehicles has developed a strong environmental rationale, and since 2008 both VRT and Motor Tax are calculated on an emissions basis which incentivises the move to lower emission cars. In the case of VRT, such development has been effected through changes to the VRT rates and charging structures implemented through Finance Acts in the past number of years and through the introduction of a separate charge on nitrogen oxide (NOx) emissions in section 50 of Finance Act 2019.

The NOx charge was introduced, in the public interest, for the purpose of discouraging the sale of highly polluting vehicles: NOx emissions contribute to climate change and have harmful consequences for public health, including increased risk of respiratory problems and dementia. Such charges are allowed for under EU law provided that they are proportional.

VRT legislation is kept under review having regard to the development of the tax and developments in EU law. In this context, the impact of relevant court judgements is considered, and in situations where it is concluded that change to existing national legislation would be appropriate, detailed legislative proposals are developed for policy decision.

Departmental Staff

Questions (47)

Eoin Hayes

Question:

47. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance the number of officials in his Department in the senior officials group who are attached to international bodies; the time requirements for attendance and engagement of same; and the frequency of attendance for each body over the past five years; and if he will make a statement on the matter. [22865/26]

View answer

Written answers

It was not possible for my Department to provide the information sought in the time available. I will, however, make arrangements to provide the information to the Deputy in line with Standing Orders.

Departmental Staff

Questions (48)

Barry Ward

Question:

48. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the number of employees that were employed in his Department at the end of December 2025, broken down by grade, in tabular form; and if he will make a statement on the matter. [22873/26]

View answer

Written answers

I wish to inform the Deputy that the full-time equivalent grade breakdown of employees in my Department, as at end December 2025, is set out in Table A below.

Table A:

Summary Grade

Dec-25

Secretary General

1.00

Assistant Secretary

7.00

Director

1.00

PO

34.00

AP

107.60

AO

125.80

HEO

26.70

EO

40.40

CO

27.40

Service Officer

17.00

Total

387.90

Departmental Bodies

Questions (49)

Barry Ward

Question:

49. Deputy Barry Ward asked the Tánaiste and Minister for Finance the number of employees in each of the agencies under his Department's remit at the end of December 2025, broken down by grade, in tabular form; and if he will make a statement on the matter. [22895/26]

View answer

Written answers

The information sought by the Deputy is set out in the attached document.

Employees

Fuel Prices

Questions (50)

Michael Cahill

Question:

50. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to urgently address an issue for persons in relation to the fuel crisis (details supplied); and if he will make a statement on the matter. [22980/26]

View answer

Written answers

I refer the Deputy to the response given to Dail Question No. 361 (Ref: 22247/26) answered on 24th March.

As the Deputy will be aware, a package of measures was introduced yesterday to help mitigate the impact of rising energy costs on households and businesses.

These measures will be in place until the end of May 2026.

State Savings Schemes

Questions (51)

Malcolm Byrne

Question:

51. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance to provide the details of the State saver scheme; the timeframe for its introduction; and if he will make a statement on the matter. [23009/26]

View answer

Written answers

The EU Savings and Investments Union aims to create better financial engagement across the EU, providing people with more opportunities to invest and having the potential to improve their current and future prosperity. In September 2025, the European Commission adopted a Recommendation on increasing the availability of Savings and Investment Accounts (SIAs) in Member States and this included an outline of their key characteristics drawing on the experiences in a some Member States and other third countries.

This Government is committed to support initiatives that enhance retail investor participation in capital markets both domestically and more generally through out the EU. As such, I strongly welcome the publication of this Recommendation by the EU Commission. 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, Budget 2026 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% which took effect from 1 January 2026.

In addition, Budget 2026 also included a commitment 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, which will be published in the coming months, 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.

Finally taking account of recommendation 21 of the Funds Sector 2030 Report my Department, in conjunction with the Central Bank of Ireland and the Competition and Consumer Protection Commission, is arranging to host a Savings and Investment forum. I will be participating in this event and I intend to set out further some of my preliminary thoughts in relation to the possible introduction of an investment account for retail participants in Ireland that would build on the experiences in other jurisdictions.

Tax Yield

Questions (52, 53, 54, 55)

Alan Kelly

Question:

52. Deputy Alan Kelly asked the Tánaiste and Minister for Finance the total revenue generated by the domicile levy for each year since its introduction to date; the number of individuals who paid the levy in each of those years; the total amount of Irish income tax paid by non-resident Irish-domiciled individuals for each year from 2008 to date in 2026, in tabular form; and if he will make a statement on the matter. [23018/26]

View answer

Alan Kelly

Question:

53. Deputy Alan Kelly asked the Tánaiste and Minister for Finance the number of individuals who were liable for and paid the domicile levy in the years 2020 to 2025 inclusive who also held a designated directorship or a position in senior office as defined under the Ethics in Public Office Acts during the same period or any other appointment to the board of a body under the aegis of a Government Department or who were nominated or supported by the Government for a renumerated or voluntary position within or outside of the State, in tabular form; and if he will make a statement on the matter. [23021/26]

View answer

Alan Kelly

Question:

54. Deputy Alan Kelly asked the Tánaiste and Minister for Finance the number of late or non-payments of the domicile levy by individuals liable for it in each of the years 2020 to 2025, in tabular form. [23022/26]

View answer

Alan Kelly

Question:

55. Deputy Alan Kelly asked the Tánaiste and Minister for Finance to provide a list of countries outside of Ireland where those who were liable for the domicile levy listed as their addresses in 2025. [23023/26]

View answer

Written answers

I propose to take Questions Nos. 52, 53, 54 and 55 together.

The Deputy will be aware that the Domicile Levy was introduced in the Finance Act 2010. The purpose of the levy is to ensure that Irish domiciled individuals with substantial income and assets located in the State make a contribution to the exchequer. The levy applies to a “relevant individual”, which means an individual:

• who is domiciled in Ireland in the tax year,

• whose world-wide income in the tax year exceeds €1m,

• whose liability to Irish income tax in the tax year is less than €200,000, and

• who owns Irish property on 31 December in the tax year where the market value of that property is greater in value than €5m.

The amount of the levy, where it applies, is €200,000 per annum. Irish income tax paid by an individual for a tax year is allowed as a credit in calculating the amount of the domicile levy which is chargeable for that year and, in recognition of this income tax payment, the amount of the levy to be paid may be lower than €200,000. The levy is payable on a self-assessment basis on or before 31 October in the year following the valuation date, which is 31 December. Domicile Levy returns for 2025 are not due to be filed until 31 October 2026 so the latest figures available are for 2024.

Table 1 sets out the total number of individuals who paid the Domicile Levy for the years 2010 to 2024 and the actual payments made. Table 1 also sets out income tax paid on all income assessed (not just Irish income) in relation to Form 11 filers from 2018 to 2023, which is the latest year data is available for. Form 11 is filed by "chargeable persons"—typically self-employed individuals, sole traders, partners, and proprietary directors—to declare annual income, gains, and self-assessment tax to Revenue. Prior years cannot be provided due to the way in which the tax return was structured, as it did not include specific separate questions on domicile and residency status.

Table 1: Domicile Levy Returns and/or Payments for the years 2010 to 2024

Tax Year

Number of Returns and / or payments

DL

Paid

€m (rounded)

Income Tax Liability* (including USC) €m

2010

37

€4.8

-

2011

33

€4.7

-

2012

26

€3.5

-

2013

19

€2.9

-

2014

13

€2.0

-

2015

21

€3.0

-

2016

18

€2.2

-

2017

25

€3.1

-

2018

12

€2.2

€57

2019

20

€2.9

€68

2020

19

€2.9

€70

2021

19

€1.9

€91

2022

15

€2.4

€83

2023

18

€2.9

€98

2024

13

€2.1

-

Total

308

€43.5m

€467m

These figures are based on taxpayer units, a taxpayer unit refers to an individual except in the case of couples who are married or are in a civil partnership and have opted for joint assessment, in which case those two individuals are counted as one taxpayer unit and are assessed to tax together. In the case of jointly assessed couples the individual who is non-resident and the person who is non-domiciled can be either partner in the unit and it is not always the same person in the unit who fulfils both criteria specified.

Revenue do not collect data regarding directorships or board membership (public, voluntary or otherwise) for individuals who are liable for the Domicile Levy.

To be liable for the Domicile Levy taxpayers must meet the qualifying criteria as set out in paragraph 1. Therefore, due to changing circumstances, taxpayers may not be liable for consecutive years. Table 2 sets out the number of individuals liable for the Domicile Levy who made late payments from 2020 to 2024.

Table 2: Domicile Levy late payments for the years 2020 to 2024

Domicile Levy Year

No of individuals with late payments

2020

<10

2021

<10

2022

<10

2023

<10

2024

<10

I am advised by Revenue that, due to its obligation to maintain taxpayer confidentiality, as provided for in Section 851A of the Taxes Consolidation Act 1997, and to uphold its Statistical Disclosure Control Protocol, specific data in relation to late payments cannot be provided. Revenue only provide data in relation to groupings of 10 or more taxpayers. More information on Revenue’s Statistical Disclosure Controls can be found on the Revenue website.

As per Table 1, there were 13 payments in 2024 for the Domicile Levy. I am further advised by Revenue that having reviewed the addresses of the 13 taxpayers who were liable for the Domicile Levy in 2024, there is no country where 10 or more taxpayers reported as their address and therefore the list of countries outside Ireland requested cannot be provided.

Question No. 53 answered with Question No. 52.
Question No. 54 answered with Question No. 52.
Question No. 55 answered with Question No. 52.

Departmental Policies

Questions (56)

Cathal Crowe

Question:

56. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance the main policy achievements of his Department since 22 January 2025; and if he will make a statement on the matter. [23076/26]

View answer

Written answers

Previous PQ responses Dail Question No. 345 (Ref: 38754/25) answered on 15th July 2025 and Dail Question No 162 (Ref: 70523/25) 10th December 2025 respectively, summarised the policy achievements of my Department up to December 2025. I have included additional policy achievements since December in my response below.

Statement of Strategy 2026 – 2027

My Department published a new Statement of Strategy in January 2026 following my appointment as Minister for Finance. The new Strategy is informed by the Programme for Government “Securing Ireland’s Future” and outlines high level priorities for my Department.

As set out in the strategy, my Department’s mission is to lead in the achievement of the Government’s economic, fiscal and financial policy goals, having regard to the goals set out in the Programme for Government – Securing Ireland’s Future. It also takes into account the priorities and commitments laid out in the Civil Service Renewal Plan and the Public Sector Reform Plan, Frameworks and Action Plans and other overarching policy frameworks.

OECD Side-by-Side Package Agreement

On 5 January 2026, a Side-by-Side Package Agreement on Global Minimum Tax was approved and adopted by the OECD / G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS), including Ireland. The Agreement delivers a solution which preserves the objectives of the Global Minimum Tax while allowing for co-existence with the US tax system and other qualifying regimes in the future.

Tax Credit for Unscripted Production

A new tax credit for unscripted productions was introduced as part of Finance Act 2024. European Commission approval was received in June 2025 and following industry engagement with regard to the regulations underpinning the credit, the measure was commenced on 23 December 2025.

R&D Tax Credit

The Research and Development Tax Credit and Innovation Compass was published in February 2026, setting out pathways for future development of tax policy in these areas over the medium term.

Publication of the Medium-term Fiscal and Structural Plan

Ireland submitted its first MTP in October 2024, shortly before the General Election. However, in line with regulations allowing for a revised Plan to be submitted following a change in Government, the Irish Government published a new Plan in December 2025 which was submitted to the European Commission on 9 January 2026.

Future Ireland Fund and the Infrastructure, Climate and Nature Fund

Building on large transfers to the Future Ireland Fund (FIF) and the Infrastructure, Climate and Nature Fund (ICNF) last year, further transfers of approximately €6.5 billion to the FIF and ICNF, were announced in October 2025 as part of Budget 2026. By year-end 2026, the two funds will have received total transfers of approximately €23 billion. These transfers illustrate the Government's commitment to build up fiscal buffers in order to prepare for known future challenges including ageing, climate and digitalisation.

Credit Review Service Legislation

The Credit Review Act 2026 was signed into law on 3 February 2026. It provides for the establishment of a body to be known as ‘An tSeirbhís um Athbhreithniú Creidmheasa’ (‘the Service’) and its functions. The Act provides for the review by the Service of certain credit decisions by lenders lending to SME or farm borrowers, the appointment of a chief executive officer to be known as the Credit Reviewer, and the repeal of section 210 of the National Asset Management Agency Act 2009 and the revocation of guidelines issued under that section.

Credit Demand Survey

The Credit Demand Survey 2024 was published in May 2025 covering the period January 2024 – December 2024. It is the most comprehensive survey of SME credit demand in Ireland covering over 1,500 SMEs. The survey continues to report on the core dataset built since 2011, while also ensuring that the survey is flexible enough to encapsulate emerging issues affecting the changing SME environment. Fieldwork has commenced for the 2025 edition of the survey and will be published in Q2 of 2026.

Insurance

On 24 July, Government published its new Action Plan for Insurance Reform in line with the Programme for Government commitments. The new Plan includes a comprehensive series of 26 targeted actions aimed at improving affordability, availability and transparency across the insurance sector under six key themes: transparency and affordability, competitiveness and availability, legal reform, fraud, climate protection, and innovation and skills.

The implementation of the Plan is progressing, with two priority actions complete, including the Motor Insurance Transparency Code published on 2 March 2026, and the remaining nine on track for completion within their respective timeframes.

The Cabinet Committee sub-group on Insurance reform met on 25 February 2026 and will continue to oversee the implementation of the Action Plan.

Funds Review

The Funds Review was published in 2024. An Implementation Plan was published in October 2025, as committed to in the Programme for Government. At the time of publication, thirty of the recommendations were either complete, on a path to completion or progressing including completion of substantive recommendations on ETFs and the AIF Rulebook, both by the Central Bank.

Twelve recommendations remained under consideration, including four related to retail investment tax which will take account of developments at EU level. To address four of the outstanding recommendations, a Roadmap is being developed, for publication shortly, which will set out a proposed approach to simplify and adapt the tax framework to encourage retail investment. However, in the meantime, amendments were made in Finance Act 2025 to reduce the rate of taxation that applies to Irish and equivalent offshore funds and Irish and foreign life assurance products from 41 per cent to 38 per cent.

In line with a further recommendation, the first annual savings and investment forum is scheduled to take place at the end of this month. In addition, an amendment was made in Finance Act 2025 to support the growth of private assets through Investment Limited Partnerships.

As a result of the foregoing thirty-six of the forty-two recommendations are now either complete, on a path to completion or progressing, with the remaining under consideration.

Women in Finance Charter

Ireland’s Women in Finance Charter, is a public-private collaboration that was launched in April 2022 as part of the Ireland for Finance strategy. The aim of this is to improve gender balance at all levels within the financial services sector while increasing the participation of women at all levels within financial services organisations. The charter is led by industry and supported by government similar to the Balance for Better Business model.

The Department of Finance and the Department of Enterprise, Tourism and Employment provide the Government support. ESRI are the independent data partner for the initiative. New direct funding was announced in early 2026. The Department of Finance will provide €50,000 direct funding to the data partner role within the initiative. Following a competitive process, ESRI was selected to continue as the data partner.

The initiative has gained significant traction. As of March 2026, there are now 105 signatory firms to the Charter, which account for over 72,000 employees - representing 56% of all employees in the financial services sector.

Green Budgeting Budget 2026 – as part of the Beyond GDP - Quality of Life Assessment Budget Publication

Traditional measures of economic performance fail to capture fully the specific impacts of climate and environmental policies on the public finances, therefore green budgeting is undertaken by the Department of Finance, as part of the annual budgetary process (see Budget 2026: Beyond GDP - Quality of Life Assessment). Green budgeting is the process of documenting the impact of budgetary measures and wider fiscal policy on the transition to a more sustainable and climate friendly economy. The objective is to make Government action on climate change more transparent. Raising awareness and understanding of the climate impact of wider budgetary policy can help promote policy changes that will result in improved environmental outcomes.

State’s Shareholding in the Banking Sector

The State retains a 57.4 per cent shareholding in Permanent TSB. The Board of PTSB is currently undertaking a Formal Sale Process (“FSP”). The PTSB 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.

Office of Public Works

Questions (57)

Pearse Doherty

Question:

57. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will provide an estimate of the average occupancy rate of OPW managed office space both inside and outside Dublin or confirm that no such estimate has been made in recent years by the OPW; and if he will make a statement on the matter. [22741/26]

View answer

Written answers

The publication of Department of Public Expenditure Infrastructure Public Service Reform and Digitalisation (DPER) Circular 1 of 2025, on the Management & Maintenance of Accommodation in Government Departments confirms that the day to day operation and management of attendance within allocated spaces within the OPW portfolio is the responsibility of each client Department.

This Circular obliges the collection of occupancy data by OPW Clients in spaces which are allocated to them, and will provide a more accurate picture of the actual occupancy of buildings on an ongoing basis. The process of compiling and quality checking reports is ongoing and the process will be refined in 2026 to ensure this consistency / quality. The OPW will publish the 2026 data in early 2027, or as soon as meaningful and comparable information is available in a consistent manner.

The process that OPW has put in place following the publication of DPER circular 01/2025 will assist OPW in working with our clients to realise further efficiencies across the portfolio.

Office of Public Works

Questions (58)

Tom Brabazon

Question:

58. Deputy Tom Brabazon asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide a list of all capital upgrade the OPW carried out at Howth Garda Station since 2023, in tabular form [22772/26]

View answer

Written answers

The Office of Public Works (OPW) can confirm that no capital upgrade works were carried out at Howth Garda Station from 2023 to the present.

Office of Public Works

Questions (59)

Tom Brabazon

Question:

59. Deputy Tom Brabazon asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide a list of all capital upgrades that the OPW carried out at Raheny Garda Station since 2023, in tabular form. [22773/26]

View answer

Written answers

The Office of Public Works (OPW) can confirm that refurbishment works were carried out at Raheny Garda Station.

The nature of the works are outlined as follows:

Year

Nature of Works

2023

Minor localised roof repairs to cell block have been completed.

2024

Repairs to footpaths and below ground services at rear of building have been completed.

Investigations of structural cracking have been completed, and a monitoring programme has been put in place for two years.

2025

No refurbishment works have been undertaken.

2026

No refurbishment works have been undertaken to date.

Departmental Staff

Questions (60)

Barry Ward

Question:

60. Deputy Barry Ward asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the position regarding the number of employees that were employed in his Department at the end of December 2025, broken down by grade, in tabular form; and if he will make a statement on the matter. [22881/26]

View answer

Written answers

The number of staff employed in my Department at the end of December 2025, broken down by grade, is set out in the table below.

General Service Grades*

Number of employees

Clerical Officer

69

Executive Officer

123

Higher Executive Officer

195

Administrative Officer

109

Assistant Principal Officer

208

Principal Officer

56

Director

2

Assistant Secretary

9

Deputy Secretary General

4

Secretary General

1

Total

776

* Staff listed under general service grades include staff employed at that grade and at equivalent grades.

Departmental Bodies

Questions (61)

Barry Ward

Question:

61. Deputy Barry Ward asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number of employees in each of the agencies under his Department's remit at the end of December 2025, broken down by grade, in tabular form; and if he will make a statement on the matter. [22901/26]

View answer

Written answers

The number of employees in each of the bodies under the aegis of my Department at the end of December 2025, broken down by grade, is set out tabular form below.

Office of Public Works

Civil Service Grades

FTE

Engineer Grades

229.4

Executive Officer

216.8

Clerical Officer

207.3

Architect Grades

149.1

Higher Executive Officer

149.1

Assistant Principal

71.2

District Works

36.8

Principal Officer

22

Valuer

13.5

Park Superintendent

9

Senior Clerk of Works

9

Furniture Branch

8.5

Quantity Surveyor

6

Botanic Gardens Staff

5

Assistant Secretary

4

ICT Apprentice

4

Professional Accountant

4

Cleaner

3

Warehouse Staff

3

Assistant Librarian/Librarian

3.8

Administrative Officer

2

Civilian Driver

2

Procurement Specialist

2

Service Officer

2

Auditor

1

State Architect

1

Secretary General

1

Taxonomist

1

Total

1,167

State Industrial Grades

FTE

Apprentices

31

Craft Workers

244.7

General Operatives

629.6

Managers

146

Office & Stores

41.6

Catering Staff

21.6

Guides

175.7

Park Rangers

2

Total

1,292.2

State Laboratory

Grade

FTE

State Chemist

1.0

Principal Chemist

3.0

Principal Officer

1.0

Assistant Principal Officer

3.0

Senior Chemist

9.0

Chemist Grade 2

23.0

Engineer Grade

1.0

Professional Accountant Grade 2

1.0

Higher Executive Officer

7.0

Chemist/Chemist Grade III

48.6

Senior Laboratory Analyst

10.8

Laboratory Analyst

9.5

Executive Officer

8.0

Clerical Officer

3.9

Storekeeper

1.0

Head Laboratory Attendant

1.0

Laboratory Attendant

6.6

Total

138.4

Public Jobs

Grade

FTE

CEO (Assistant Secretary level)

1

Principal Officer level (including Head of Finance and Senior Psychologist)

8

Assistant Principal level (including Psychologists and Senior Translator)

28.60

Higher Executive Officer

45.80

Administrative Officer

7

Executive Officer

80.80 (82.80 including Apprentices)

Clerical Officer

119.80

Services Officer

3

Total

294 (296.80 including EO Apprentices)

Office of the Ombudsman

Grade

FTE

AO

14.8

AP

63.6

ASC

1

CO

23.7

EO

34.4

HEO

20

PO

9

SVO

2

Total

168.5

National Shared Services Office

Grade

FTE

Chief Executive Officer

1

Assistant Secretary

3

Director (Chief Information Officer)

1

Principal Officer

15

Assistant Principal

58

Higher Executive Officer

110.6

Executive Officer

216.95

Temporary Executive Officer

1

Clerical Officer

496.63

Temporary Clerical Officer

11

Total

914.18

Regulator of the National Lottery

Grade

FTE

Director

1

PO

1

AP

2

Accountant – Grade 1

0 (1 vacancy)

HEO

2

EO

2

CO

1

Total

10

FTE: Full Time Equivalent

Share