Written Answers Nos. 191-210
191. Deputy Barry Heneghan asked the Minister for Transport the policy governing the use of Irish and English place names on transport signage, including at rail stations; whether guidance exists on when Irish only, English only or bilingual signage should be used; how “similar spelling” between Irish and English place names is defined for these purposes; and if he will make a statement on the matter. [23342/26]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally and for the scheduling and timetabling of these services in conjunction with the relevant transport operators. The use of English and Irish on transport signage is governed primarily by the Official Languages Act 2003 and its regulations, while detailed design rules are set out in the Traffic Signs Manual.
In light of their responsibilities in this area, I have forwarded the Deputy's question to the NTA and Irish Rail for direct reply. Please advise my private office if you do not receive a response within ten working days.
192. Deputy Malcolm Byrne asked the Minister for Transport the total allocations of funding under the active travel scheme to projects in the Wicklow- Wexford constituency (as distinct from those counties) over the past five years; and if he will make a statement on the matter. [23393/26]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to Active Travel. Funding is administered through the National Transport Authority (NTA), who, in partnership with local authorities, have responsibility for the selection and development of specific projects in each local authority area.
Noting the role of the NTA in the matter, I have referred your question to that agency for a more detailed answer. If you do not receive a reply within 10 working days, please contact my private office.
193. Deputy Malcolm Byrne asked the Minister for Transport the incentives for commuters in the Wicklow-Wexford constituency (details supplied) to use rail as opposed to driving between the constituency and the capital; and if he will make a statement on the matter. [23394/26]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally and for the scheduling and timetabling of these services in conjunction with the relevant transport operators.
In light of the NTA’s responsibility in this area, I have forwarded the Deputy's question to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.
194. Deputy Michael Healy-Rae asked the Minister for Transport if Bus Éireann will look at installing toilets in Killarney bus station (details supplied); and if he will make a statement on the matter. [23401/26]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport.
The query raised by the Deputy is an operational matter for Bus Éireann. I have, therefore, referred the Deputy's question to the company for direct reply. Please advise my private office if you do not receive a reply within ten working days.
195. Deputy Ged Nash asked the Minister for Transport the reason Drogheda driving test centre is not yet operational; the date on which the lease was signed for the premises from which the centre is planned to operate; the date on which the lease was signed by the RSA and commenced; and if he will make a statement on the matter. [23416/26]
View answerUnder the Road Safety Authority Act 2006, the Road Safety Authority (RSA) has statutory responsibility for the National Driver Testing Service. This includes provision of test centres. As such, the information requested by the Deputy is held by the Authority. Given the RSA's responsibility in this matter, I have referred the Deputy's question to the RSA for direct response. Please contact my office if a reply is not received within ten days.
Pending this more detailed response, I am informed by the RSA that the assigned testers for this centre are presently deployed to a nearby centre in readiness for its opening while ensuring testing volumes continue to be managed effectively.
196. Deputy Donnchadh Ó Laoghaire asked the Minister for Transport the number of persons waiting for a driving test; and the number of persons waiting for a theory test, in County Cork, by test centre, in tabular form. [23423/26]
View answer197. Deputy Donnchadh Ó Laoghaire asked the Minister for Transport the average waiting time for a driving test in Ballincollig and Sarsfield Road test centres in Cork; and the number of persons waiting for less than 3 months, for 3-6 months, 6-9 months, 9-12 months, 12-18 months, 18-24 months, and for over 24 months, in tabular form. [23424/26]
View answer198. Deputy Donnchadh Ó Laoghaire asked the Minister for Transport the average waiting time for a theory test in test centres in Cork; and the number of persons waiting for less than 3 months, 3-6 months, 6-9 months, 9-12 months, 12-18 months, 18-24 months, and for over 24 months, in tabular form. [23425/26]
View answerI propose to take Questions Nos. 196, 197 and 198 together.
Under the Road Safety Authority Act 2006, the Road Safety Authority (RSA) has statutory responsibility for the Driver Theory Test and The National Driver Tester service, including all scheduling matters. Neither I nor my officials are involved in the service at an operational level. As such, the information requested is held by the Authority.
Given the RSA's responsibility in this matter, I have referred the Deputy's questions to the RSA for direct, detailed response. Please contact my office if a reply is not received within ten days.
Pending this detailed response, the Deputy may wish to note that statistics for the National Driver Testing Service, by county and/or test centre, are made available on the CSO website on a monthly basis and can be accessed via the following link: https://data.cso.ie/product/rsadts.
199. Deputy Michael Cahill asked the Minister for Transport his views on a matter (details supplied); and if he will make a statement on the matter. [23474/26]
View answerAs Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to Greenways. There has a significant amount of investment for Greenway and Active Travel schemes in County Kerry with €9,950,000 allocated in 2026.
In line with Section 32 (2) of the Roads Act 1993, the planning, design, and construction of individual Greenways is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. Investment in Greenway and National Roads Active Travel projects is also subject to the requirements of the Infrastructure Guidelines and necessary statutory approvals.
Noting the above position, I have referred your question, on this occasion, to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.
200. Deputy Michael Cahill asked the Minister for Transport to extend the South Kerry Greenway down to Rossbeigh Beach (details supplied); and if he will make a statement on the matter. [23475/26]
View answerAs Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to Greenways. There has a significant amount of investment for Greenway and Active Travel schemes in County Kerry with €9,950,000 allocated in 2026.
In line with Section 32 (2) of the Roads Act 1993, the planning, design, and construction of individual Greenways is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. Investment in Greenway and National Roads Active Travel projects is also subject to the requirements of the Infrastructure Guidelines and necessary statutory approvals.
Noting the above position, I have referred your question, on this occasion, to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.
201. Deputy Michael Cahill asked the Minister for Transport to review a matter (details supplied); and if he will make a statement on the matter. [23476/26]
View answerAs Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to Greenways. There has a significant amount of investment for Greenway and Active Travel schemes in County Kerry with €9,950,000 allocated in 2026.
In line with Section 32 (2) of the Roads Act 1993, the planning, design, and construction of individual Greenways is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. Investment in Greenway and National Roads Active Travel projects is also subject to the requirements of the Infrastructure Guidelines and necessary statutory approvals.
Noting the above position, I have referred your question, on this occasion, to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.
202. Deputy Michael Cahill asked the Minister for Transport if he will examine a matter that concerns commuters travelling from Kerry to Dublin (details supplied); and if he will make a statement on the matter. [23507/26]
View answerAs Minister of State, I have responsibility for International and Road Transport, Logistics, Rail and Ports; however, I am not involved in the day-to-day operations of public transport.
In view of Iarnród Éireann's responsibility in this matter, the queries raised by the Deputy are operational matters for the company. I have, therefore, referred the Deputy's questions to the company for direct reply. Please advise my private office if you do not receive a reply within ten working days.
203. Deputy Sean Fleming asked the Tánaiste and Minister for Finance to respond to matters raised in correspondence (details supplied); and if he will make a statement on the matter. [23200/26]
View answerThe VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law is obliged to comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within categories of goods and services specified in the Directive, in respect of which Member States may apply a lower rate, subject to strict rules including limits on the numbers of categories to which lower rates may be applied.
Buses are not included in the categories of goods and services on which the EU VAT Directive allows a lower rate of VAT to be applied, and so they are liable to VAT at the standard rate – which in Ireland is currently 23% – when they are supplied in the State or when they are imported into the State from Great Britain or another third country. If buses are purchased by a business in the State from a business in another EU country or in Northern Ireland, then the Irish business must self-account for the VAT at the standard rate to Revenue.
The rate of VAT applying to buses in Ireland could only change if the standard rate of VAT were changed, however, all goods and services currently taxed at the standard rate would also be subject to such a change.
The EU VAT Directive allows for historic VAT treatment to be maintained by a Member State under certain conditions and, on this basis, Ireland has retained its application of VAT exemption to the transport of passengers and their accompanying baggage. This means that, under Ireland’s VAT rules, suppliers of passenger transport services, including school transport, do not register for VAT, do not charge VAT on the supply of their services and, consequently, have no VAT recovery entitlement on their input costs.
In accordance with the EU rules, Ireland may continue to apply this historic VAT exemption on the supply of domestic passenger transport but, for as long as the exemption remains, the conditions under which the exemption was granted cannot be changed. The introduction of a new entitlement to VAT recovery for the passenger transport sector could only be done if Ireland were to decide to end its historic exemption for the sector and bring passenger transport services into the VAT net; this would then require suppliers to register for VAT and require them to charge VAT on their passenger fares, including school transport. While the EU Directive permits a Member State to apply a zero rate of VAT to passenger transport services thereby enabling deductibility, this option is not currently open to Ireland because we already apply the Directive’s zero-rating to the maximum number of categories that is permitted.
Ireland has also maintained a relieving provision, the Value Added Tax (Refund of Tax) (Touring Coaches) Order of 2012, which provides for a refund of VAT on the cost of acquiring certain tour coaches by qualifying businesses. One of the key conditions of the Order, is that qualifying business is engaged in the business of carriage for reward of tourists by road under contract for group transport and that the vehicle is in that business. The Order does not extend to school transport.
The Deputy is asking about the possibility of extending the scope of the Order to all licensed bus operators, thereby allowing them to reclaim VAT on the purchase of new buses. Such a measure would not be compatible with the EU VAT Directive, particularly having regard to the conditions under which Ireland is permitted to maintain its historic VAT exemption for passenger transport.
The Diesel Rebate Scheme (DRS) provides a partial rebate of Mineral Oil Tax to qualifying road haulage and bus transport operators, when the average retail price of auto-diesel exceeds €1.00 per litre excluding VAT. The DRS operates on a sliding scale basis, whereby the repayment rate increases gradually as the retail price increases. On 24 March, the Government announced a package of measures to address the current energy price inflation including an amendment to the DRS to increase the maximum repayment amount from the current rate of 7.5 cent per litre to 12 cent per litre.
Further details on the DRS are available on the Revenue website at the following address: www.revenue.ie/en/companies-and-charities/excise-and-licences/mineral-oil-tax/diesel-rebate-scheme/index.aspx.
204. Deputy Emer Currie asked the Tánaiste and Minister for Finance the estimated amount of tax bands (the standard rate cut off point) would have been increased for a single person and married couple had they been indexed to inflation earnings in the Budget 2026; the cost of this to the Exchequer; and if he will make a statement on the matter. [23122/26]
View answerThe Deputy may wish to note that a Post-Budget 2026 Ready Reckoner is available on the Revenue Statistics webpage at: www.revenue.ie/en/corporate/documents/statistics/ready-reckoner.pdf.
The Ready Reckoner shows a wide range of detailed information, including the estimated cost or yield to the Exchequer of widening the standard tax rate bands. The figures in the Post-Budget 2026 Ready Reckoner are the most up to date available and are based on 2026 estimates from the Revenue tax forecasting model using latest actual data for the year 2023, adjusted as necessary for income, self-employment, and employment trends in the interim.
At the time of Budget 2026, the Department of Finance forecasted wage growth (wages per head) to increase by 3.9 per cent in 2026. This would result in an increase of approximately €1,715 in the single standard rate band from €44,000 to €45,715 per annum.
Based on Revenue’s latest Ready Reckoner (Post Budget 2026), the estimated cost to the Exchequer of indexing the standard rate tax bands in line with wage growth is set out in the table below.
|
Indexation of the Standard Rate Income Tax Bands |
First Year (€m) |
Full Year (€m) |
|
3.9 per cent |
395 |
450 |
The table below set out the current value of the various income tax standard rate bands and the proposed value if the bands had been indexed in line with wage growth for 2026.
|
Personal Circumstances |
Current Standard Rate Bands (€) |
Increased by wage growth 3.9 per cent (€) |
|
Single |
44,000 |
45,715 |
|
Single person qualifying for the Single Person Child Care Credit |
48,000 |
49,715 |
|
Married/civil partner – one earner |
53,000 |
54,715 |
|
Married/civil partner – two earners |
88,000* |
91,430** |
*where each spouse earns a minimum of €35,000 – the maximum rate band transferability.
** where each spouse earns a minimum of €36,715 – the maximum rate band transferability.
205. Deputy Emer Currie asked the Tánaiste and Minister for Finance the estimated cost of exempting the first €500 and the first €1,000 of income from interest from DIRT for a single person; and if he will make a statement on the matter. [23123/26]
View answerI am advised by Revenue that information on interest and associated DIRT payments is reported to Revenue at the aggregate level by each financial institution, that is, the total amount of interest earned and total amount of DIRT payments. Individual account level data would be required to estimate the costs associated with the changes outlined by the Deputy. Revenue does not have the data, nor a basis upon which to provide an estimate of the cost as requested.
206. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will consider the removal of the 1% levy on life assurance investment policies where such policies are used exclusively to hold personal injury, medical negligence, or other compensation awards; and if he will make a statement on the matter. [23182/26]
View answerAt the outset, the Deputy should note that the Life Assurance levy was introduced in 2009 as a revenue-raising measure. It does not apply to other collective investments (i.e. funds) or direct investments in financial instruments.
One of the recommendations of “Funds Sector 2030: A Framework for Open, Resilient & Developing Markets” review is that consideration should be given to the repeal of the 1% Life Assurance Levy.
The 2025 Programme for Government has committed to progress and publish an implementation plan taking into consideration the Funds Review recommendations to unlock retail investment and opportunities to grow this sector in Ireland. This is a complex area of taxation that encompasses a wide breadth of tax legislation on domestic funds, life assurance products and offshore funds. Detailed consideration is therefore being given to the best way to bring about the necessary reforms and to support a greater level of retail investment in capital markets. It is likely given the breadth of the Funds Sector 2030 review that the delivery of any agreed associated tax measures will take place over multiple Finance Bill cycles. This work will also take account of developments at an EU level in respect of the Savings and Investment Union.
Finally, I acknowledge the specificity of the Deputy’s question which requests consideration of the removal of the 1% levy on life assurance investment policies where such policies are used exclusively to hold personal injury, medical negligence, or other compensation awards. I will ask my officials to consider this as part of the broader implementation of the Funds Review.
207. Deputy Ivana Bacik asked the Tánaiste and Minister for Finance his plans to reform flood insurance in Ireland; his views on insurance cover for persons living in areas with demountable flood defences; his views on legislating for compulsory insurance cover for those living in areas which are prone to flooding; and if he will make a statement on the matter. [23195/26]
View answerWhile neither I as Tánaiste and Minister for Finance, nor the Central Bank of Ireland, can intervene directly in the pricing or provision of insurance under EU Solvency II rules, ensuring that consumers have access to insurance cover remains a priority.
Addressing flood insurance alone cannot solve the totality of the flood protection gap, which is why the Government remains focused on the development of a sustainable, planned, and risk-based approach to managing flooding. We are investing in climate adaptation measures to manage the impacts of extreme weather, to protect Ireland’s present and future generations.
The Government remains committed to protecting Ireland’s present and future generations by investing in climate adaptation measures to manage the impacts of extreme weather. Accordingly, €1.3 billion has been committed to the delivery of flood relief schemes over the lifetime of the National Development Plan (NDP) to 2030. This will protect approximately 23,000 properties across various communities from river and coastal flood risk.
The Action Plan for Insurance Reform 2025-2029 includes 4 specific actions on flood and climate protection. With respect to Action 17 of the Action Plan, the Department of Finance is currently engaging with multiple stakeholders on the development of a long-term strategic approach to the provision of flood insurance, to consider potential solutions, specific to Ireland, to increase the availability and affordability of flood insurance. This work will build on the extensive research undertaken by the Central Bank of Ireland into the nature and scale of the Flood Protection Gap in Ireland, which identified that approximately 5% of buildings in Ireland that have limited access to flood insurance.
According to EU level data, Ireland has an above average rate of flood cover relative to the EU. However, it is acknowledged that some households are still experiencing difficulties, particularly in areas with demountable flood defences which require varying degrees of human intervention in their operation. Where Government has invested in flood defences, it is expected that industry should improve the level of cover in areas where flood defences exist. Work is being progressed through the working group between the Office of Public Works (OPW) and Insurance Ireland. Furthermore, officials in my Department; the Department of Housing, Local Government and Heritage; along with other stakeholders engage constructively with this process on how the levels of insurance cover might be improved in areas where flood defence works have been completed.
Alternative flood insurance models have been considered by the Department of Finance in its review of policy in relation to flood insurance in 2016, and the ‘Public Consultation on Climate Change and Insurance’ in 2019. It was found that alternative approaches, including legislating for compulsory cover would have limited impact on the availability of flood cover. Mandating the provision of flood cover would result in, amongst other things: an increase in premia for all property insurance policies; the risk that insurers decide to withdraw from the market; and the potential contravention of EU rules.
More widely, Ireland continues to monitor developments and engage at EU and international level to understand what other countries are doing and assess approaches to flood insurance. These matters remain a priority for the Government and efforts continue to be made to encourage a responsive approach from the insurance industry.
208. Deputy Claire Kerrane asked the Tánaiste and Minister for Finance if there is any long term exemption for a farmer who has to annually prove he is actively farming lands zoned as residential zoned land tax, and thus receives an exemption but then must repeat the process the following year, at a cost to himself; how this can be avoided for genuine farmers who should not have to do this annually but have no choice, given this is not the purpose of the tax, or who it is aimed at; and if he will make a statement on the matter. [23259/26]
View answerThe Residential Zoned Land Tax (RZLT) was introduced in Finance Act 2021 and first charged in 2025. It seeks to increase housing supply by encouraging the activation of residential development on lands which are suitably zoned and appropriately serviced.
Owners of land which was zoned for residential use and serviced on 1 January 2022, or which first became both zoned for residential use and serviced in the course of 2022, and which appeared on the revised map published by local authorities by 31 January 2025, first became liable to RZLT on 1 February 2025.
It is important to note that, to come within the scope of RZLT, farmland must be both zoned for residential use and serviced. Farmland that is zoned for residential use, but which is not currently serviced is not within the scope of the tax and will only come within the scope of the tax should the land become serviced in the future.
The legislation also provides that farmland which is zoned for mixed use, including residential use, and which is integral to the operation of a farming trade carried out on or beside it, is excluded from the tax, even where such land is serviced, and should not be included on the RZLT maps prepared and published by local authorities identifying land within the scope of the tax.
There is currently an opportunity for landowners whose land appears on the revised map for 2026 published on 31 January 2026 to request the relevant local authority to change the zoning of the land, including a request to change the zoning to reflect the current economic use of the land. The application must be made between 1 February and 1 April 2026 to the relevant local authority. Where certain conditions are met, a landowner may claim an exemption from RZLT for 2026 on foot of making such a rezoning request. This claim may be made as part of the 2026 RZLT return which must be filed by 23 May 2026.
Local Authorities will consider these requests, having regard to the proposed planning and sustainable development of the area, along with any relevant Section 28 guidelines issued by the Minister for Housing, Local Government and Heritage. Landowners will be notified of the decision to proceed or not to proceed with a process to amend the land zoning by 30 June 2026.
The Deputy should also be aware that as much as possible, it is important to treat all landowners in a similar way in relation to the application of RZLT. Consequently, if we were to exempt one group of landowners such as farmers, other than that already mentioned, whilst applying the tax to others who may have equally compelling reasons from an economic activity perspective to seek an exemption, there is a risk of a legal challenge to the legislation.
As with all taxes, RZLT is kept under regular review by officials in my department.
209. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance whether there is a mechanism for review or clarification of Central Credit Register reporting practices where an individual is unhappy with the inclusion of an entry on their credit report; and if he will make a statement on the matter. [23331/26]
View answer210. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance the policy towards the recording of old debts on a credit report; and if he will make a statement on the matter. [23332/26]
View answerI propose to take Questions Nos. 209 and 210 together.
The Central Credit Register (CCR) is established by the Central Bank of Ireland under the Credit Reporting Act 2013.
The Act provides that lenders must submit specified personal and credit information to the CCR on all loans for €500 or more, and make an enquiry on the CCR when considering a loan application for €2,000 or more.
Lenders are obliged to report information that is accurate, complete and up to date and the consent of the borrower is not required for this.
Credit information submitted by lenders in respect of loan agreements is held on the CCR for a period of a maximum of five years at any given time.
Where all of the liabilities under a loan agreement have been repaid, written off or discharged, credit information continues to be held on the CCR for a period of five years.
If a borrower defaults or ceases to make repayments and the loan has not been repaid, written off or discharged, then information in respect of that loan agreement may continue to be reported to the CCR.
If a person believes that their information on the CCR is inaccurate, incomplete, or not up to date they can request an amendment to that information. Additionally, a person can place an explanatory statement on their credit report to provide further information regarding their record.
An explanatory statement will be visible when a lender, the borrower or a person to whom the borrower has given consent asks for the credit report. A borrower can initiate either of these processes on the CCR website: www.centralcreditregister.ie.
