Wednesday, 15 Apr 2026

Written Answers Nos. 203-221

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Tax Credits

Questions (203)

Michael Cahill

Question:

203. Deputy Michael Cahill asked the Tánaiste and Minister for Finance the process by which the incapacitated child tax credit can be apportioned between jointly assessed parents; if an application submitted to transfer the credit for one qualifying child to the second parent has been received and processed in the case of persons (details supplied); if both parents can avail of the credit simultaneously where more than one qualifying child is concerned; and if he will make a statement on the matter. [27483/26]

Written answers

Tánaiste and Minister for Finance

Section 465 of the Taxes Consolidation Act (“TCA”) 1997 provides for the Incapacitated Child Tax Credit (ICTC) where a claimant (parent or person with custody) maintains at their own expense their child (or a child they have custody of) who is permanently incapacitated by reason of mental or physical infirmity from maintaining themselves, where the incapacity occurred as follows:

• If under the age of 18 years, permanently incapacitated by reason of mental or physical infirmity means the infirmity is such that there would be a reasonable expectation that if the child were over the age of 18 years the child would be incapacitated from maintaining themselves.

• If over the age of 18 years at the start of the year, the individual must be permanently incapacitated by reason of mental or physical infirmity from maintaining themselves and had become so permanently incapacitated before they had attained the age of 21 years.

• If over the age 21 years, had become so permanently incapacitated after attaining the age of 21 years, but while they had been in receipt of full-time instruction at any university, college, school or other educational establishment.

Further information and guidance is also available on Revenue’s website at: www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/children/incapacitated-child-credit/index.aspx

Revenue have advised me that when a child is maintained by more than one person and the couple are jointly assessed for income tax purposes, the ICTC is treated as a combined tax credit. The couple can decide which spouse receives the credit or split it between them to best suit their specific circumstances and to maximise available tax credits against their taxable income. If more than one child is permanently incapacitated, a claim can be made in respect of each child. In such circumstances the overall ICTC claim is treated as one combined tax credit which can be distributed between the jointly assessed couple as they choose.

In cases where the couple are not jointly assessed, and the child is maintained by more than one person, the tax credit is apportioned between them.

In relation to the case raised by the Deputy, Revenue has further advised me that they have received correspondence on this matter and advise that additional information and supporting documentation is required to finalise this application.

Revenue has confirmed to me they will contact the couple directly in the coming days to clarify what remains outstanding in this case.

Tax Reliefs

Questions (204)

William Aird

Question:

204. Deputy William Aird asked the Tánaiste and Minister for Finance if consideration has been given to expanding the existing farm diesel carbon tax relief to include agricultural contractors, and to simplify the scheme to improve uptake; and if he will make a statement on the matter. [27534/26]

Written answers

Minister for Finance (Deputy Simon Harris)

Section 664A Taxes Consolidation Act 1997(TCA) provides additional relief for farmers in respect of an increase in the carbon tax on farm diesel. In addition to being able to claim a tax deduction for expenditure incurred on farm diesel (including any carbon tax charged in respect of the diesel), in computing their taxable farming profits, farmers may claim a further deduction for farm diesel in an amount equal to the difference between the carbon tax charged and the carbon tax that would have been charged had it been calculated at the rate of €41.30 per 1,000 litres of farm diesel (the 2012 baseline).

The present position is that agricultural contractors are not entitled to avail of this additional relief from increases in the carbon tax on farm diesel. The Department of Agriculture, Food and the Marine will have the inaugural meeting of the Farm Contracting Working Group in April and officials from my Department will attend in relation to taxation measures. Decisions regarding tax incentives and reliefs, whether in respect of the introduction of new measures or the amendment of existing measures, are normally made in the context of the Budget and Finance Bill process.

As the Deputy will be aware the Government recently announced a €100 million Fuel Subsidy Support Scheme to assist farmers, agricultural contractors and fishers facing unprecedented increases in fuel costs.

Under this Scheme, Farmers and agricultural contractors will benefit from a support rate equivalent to approximately 20 cents per litre of MGO (marked gas oil) used based on verified fuel consumption in 2025.

As the Deputy will appreciate, it is a longstanding practice of the Minister for Finance not to comment in advance of the Budget on any tax matters which might be the subject of Budget decisions.

Housing Schemes

Questions (205)

John Paul O'Shea

Question:

205. Deputy John Paul O'Shea asked the Tánaiste and Minister for Finance regarding the operation of the help to build scheme, whether the current €500,000 limit applies to the overall market value of the completed residential property; whether the amount of mortgage approved by the lending institution is factored into the grant application, or if the letter of offer is purely there to show the necessary funds and finance is available to the applicant; whether he is considering increasing the threshold in light of the significant rise in construction and building costs in recent years; and if he will make a statement on the matter. [27586/26]

Written answers

Tánaiste and Minister for Finance

The Help to Buy (HTB) incentive, provided for in section 477C of the Taxes Consolidation Act 1997 (TCA), is a tax-based scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. It also aims to encourage additional supply of new houses by supporting demand.

HTB provides a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in Ireland over the previous four years, subject to limits outlined in the legislation.

The level of support available to first time buyers under the HTB scheme, is whichever is the lesser of:

• €30,000; or

• 10 per cent of the purchase price of the new property; or

• the amount of Income Tax and DIRT paid in the four years before application for the relief.

For a property to qualify for the HTB scheme, it must be new or converted for use as a dwelling, having not previously been used as a dwelling. Additionally, the purchase value/approved valuation of the property must not exceed €500,000.

Based on the latest available data (31 March 2026), the HTB scheme has supported over 64,000 individuals or couples to buy or build their own home.

Section 477C Taxes Consolidation Act 1997 (TCA) outlines the definitions and conditions that apply to the HTB scheme and states that the “purchase value” of a property must not exceed €500,000. Section 477C (1) TCA defines “purchase value” as:

• in the case of a qualifying residence, the price paid for the qualifying residence, being a price that is not less than its market value, or

• in the case of a self-build qualifying residence, the “approved valuation.”

Where a HTB applicant is purchasing a qualifying residence from a qualifying contractor, the “purchase value” of the property is the price paid for the residence. In cases where the price paid is less than market value, the “purchase value” will be the market value. Therefore, the “purchase value” of such a property for the purpose of HTB is not less than its market value.

An “approved valuation,” in relation to a self-build qualifying residence, is defined by section 477C TCA as the valuation of the residence as approved by the qualifying lender at the time the qualifying loan is entered into. This valuation is determined by the qualifying lender in accordance with the Central Bank’s macro-prudential rules. These rules stipulate the valuation as being the lower of the market value of the site plus the cost of construction, or the lender's projected market valuation of the property upon completion.

Whether the €500,000 purchase value threshold applies to the market value of a completed residential property is dependent on whether the property is purchased or self-built. If purchased, the price paid to the qualifying contractor (being a price that is not less than its market value). If self-built, the valuation method applied by the qualifying lender in accordance with the Central Bank’s macro prudential rules. 

The €500,000 purchase value threshold applies to the market value of a completed residential property where – 

• the property is a qualifying residence purchased from a qualifying contractor and the price paid is less than or equal to the market value of the residence, or

• the property is a self-build qualifying residence and the method of valuation, as applied by the qualifying lender, is the lender's projected market valuation of the property upon completion.

Section 477C of the TCA requires that a qualifying first-time purchaser must take out a mortgage in an amount equal to at least 70 per cent of the purchase value of the of the qualifying residence or self-build qualifying residence subject to a HTB claim.

In relation to the €500,000 property value limit, the Programme for Government commits to "retain and revise the Help to Buy scheme.". Any revisions to the HTB scheme, including revisions to the property price ceiling, would have to take into account the effective operation of the scheme and the impact any proposed changes would have on the broader housing market, but these matters will be kept under review.

As the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, having regard to the sound management of the public finances and the impact any proposed changes would have on the wider housing market.

Tax Code

Questions (206)

Pearse Doherty

Question:

206. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will consider examining the potential of reduced VAT rates to support the craft industry; and if he will make a statement on the matter. [27587/26]

Written answers

Tánaiste and Minister for Finance

As the Deputy will recall from the Committee Stage of Finance Bill 2025, the VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the VAT Directive provides that all goods and services are liable to VAT at the standard rate unless they are exempt from VAT or fall within Annex III of the Directive, in which case lower VAT rates may apply subject to certain rules. Currently Ireland has a standard VAT rate of 23% and two reduced rates of 13.5% and 9%.

Article 98 of the Directive provides that Member States may apply a maximum of two reduced rates no less than 5% to the categories listed (with a cap of 24 categories) in Annex III. Annex III does not specifically include supplies of craft items. Consequently, Ireland cannot apply a reduced rate the craft industry.

Question No. 207 answered with Question No. 200.

Question No. 208 answered with Question No. 201.

Question No. 209 answered with Question No. 201.

Fuel Prices

Questions (210)

Joe Cooney

Question:

210. Deputy Joe Cooney asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if, given the increased cost of petrol and diesel, he will consider temporarily increasing the maximum level of kilometres accumulated under band 2 of the civil service mileage rates from 5,500km to provide a measure of support for those who need to use their vehicle for work purposes; and if he will make a statement on the matter. [27362/26]

Written answers

Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation

My Department has overall responsibility for travel and subsistence matters for the Civil Service and these rates are widely used across the public service and by the Revenue Commissioners.

Motor travel expenses are reviewed according to a well-established methodology agreed by the management side and Civil Service staff representative bodies. The rates take into account a range of factors including insurance and the cost of vehicles. The use of this methodology ensures milage rates remain stable when there are fluctuations in the cost any one element of the cost of operating a vehicle. The rates are reviewed regularly and the most recent review was completed in late 2025.

Government has recognised the impact of the increasing cost of motor fuel and has taken steps to help. As part of an ongoing engagement with the European Commission, Government has further reduced excise on petrol and diesel. When taken with a reduction in the NORA Levy, that means a total reduction of 32 cent off a litre of diesel and 27 cent off a litre of petrol.

The reductions in the excise on fuel for consumers take effect from midnight, Tuesday 14th April 2026 and run until 31st July 2026. The already announced NORA levy reduction will also run until 31st July 2026.

The approach taken by Government directly addresses recent fluctuations in fuel costs across the economy, is a more immediate response to rapid changes in fuel prices, and benefits all those across the economy who are affected.

Data Protection

Questions (211)

Joe Cooney

Question:

211. Deputy Joe Cooney asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether Ireland has appointed a national competent authority, as required under the Interoperable Europe Act (Regulation (EU) 2024/903); the steps being taken to ensure Government Departments and public bodies comply with the requirements of this regulation in relation to data sharing and the review of how public sector digital systems operate and connect with one another; and if he will make a statement on the matter. [27360/26]

Written answers

Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation

A national competent authority has not been formally designated and work is ongoing to fulfil the requirements of the Interoperable Europe Act. Careful consideration is being given to the integration of the Regulation in a way that complements national processes and structures within Ireland’s broader digital and data ecosystem. This is a complex and evolving area, and it is important that the structures established under the Act are fully aligned with national policies, governance arrangements and operational realities, in order to deliver effectively on the digital transition.

Implementation of the Act is being progressed in parallel with a number of significant and interrelated national initiatives.

In November 2025, I launched the Digital Public Services Plan 2030, which sets out Ireland’s roadmap to fully digitalise key public services by 2030, ensuring that 100% of these services are available online and 90% of applicable services are accessed digitally. This involves the digitalisation of the majority of public services including, for example, applying for social housing, obtaining a marriage certificate or registering for key welfare supports, such as the working family payment. My department oversees and monitors implementation of the Digital Public Services Plan through central governance arrangements, performance reporting by Departments and agencies, and ongoing engagement to track progress, manage risks and support delivery. Aligned with this Plan, my Department is delivering critical features of the digital public service infrastructure to improve the quality of digital systems underpinning key public services.

In February 2026, the Department of the Taoiseach published the Digital Ireland strategy, which aims to ensure Ireland remains a digital leader in an increasingly competitive global environment. Underpinned by inclusion and accessibility, its implementation harnesses digital and AI opportunities to deliver effective and modern public services, and to empower our people to thrive in a digital society.

Later this year, my department will publish the Public Service Data Strategy 2030 to deliver a modern public service data ecosystem where high quality public administrative data is routinely used for policy and service planning and delivery for Better Public Services outcomes.

Combined, these initiatives are central to supporting digital-first public services, promoting secure and effective data sharing, and ensuring that public sector digital systems can operate and connect with one another across organisational and functional boundaries.

In this context, the approach being taken is to ensure that the requirements of the Interoperable Europe Act complement and reinforce these national programmes, rather than creating duplication or fragmentation. This will help to ensure that interoperability is addressed across technical, legal, organisational and semantic dimensions, and that Ireland is well positioned to realise the benefits intended by the Regulation in terms of improved service delivery, better use of data for policy-making, and enhanced efficiency across the public service.

Heritage Centres

Questions (212)

Ciarán Ahern

Question:

212. Deputy Ciarán Ahern asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the current status of the nature room connected to the Pearse Museum in St. Enda's Park; the opening hours for the room; and if he will make a statement on the matter. [27408/26]

Written answers

Minister of State at the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation

St Enda’s Park in Rathfarnham, managed by the Office of Public Works (OPW), is the location of the Pearse Museum, where the leader of the 1916 Rising, Patrick Pearse, lived and operated his pioneering Irish-speaking school from 1910 to 1916.

The Museum is part of a complex of buildings located at the centre of St. Enda’s Park that includes the museum building itself and the Nature Room in the Walled Courtyard. The Museum and Nature Room together facilitate and encourage visitor engagement and experience at the site. The Museum’s primary educational role is to communicate the historic and cultural significance of the site, while the Nature Room is focused on making visitors aware of the Park’s biodiversity and raising awareness of the natural world, an important consideration in Pearse’s educational philosophy.

The Nature Room operates reduced hours during the winter time as demand is lower. From 1st May to end of September 2026, the Nature Room will open daily between 10:00 and 17:00. From now until the end of April the Nature Room is open every weekend, with booked groups accommodated on weekdays. Other weekday opening is facilitated from time to time subject to guide availability.

Departmental Properties

Questions (213)

Denise Mitchell

Question:

213. Deputy Denise Mitchell asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will consider a model that would facilitate interdepartmental transfer of ownership without the need for sale on the open market in circumstances where one Department has a building that they no longer require and another Department has a need for a building to provide social services; and if he will make a statement on the matter. [27433/26]

Written answers

Minister of State at the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation

I am advised by the Commissioners of Public Works (OPW) that they, like other State bodies, are obliged to follow central Government policies on the disposal of surplus properties and the arrangements involved are set out in the following Department of Public Expenditure and Reform (DPER) Circulars:

• Circular 11/2015: Protocols for the Transfer and Sharing of State Property Assets

• Circular 17/2016: Policy for Property Acquisition and for Disposal of Surplus Property

As a matter of policy, no property is disposed of until there is absolute certainty that there is no alternative State use for that property.

The OPW’s Policy in managing surplus vacant properties is firstly, to establish if the property is required for alternative State use, including the potential for it to be re-purposed for either Government Departments or the wider public service. A number of strategic properties are retained in anticipation of potential State use/development in line with service demands arising from Government policy changes to public service provision.

Secondly, if no State use is identified, the OPW considers if open market disposal is an option, depending on prevailing market conditions.

Thirdly, the OPW may consider community involvement, subject to a detailed submission that demonstrates that the community or voluntary group seeking to use the property has the means to insure, maintain, and manage it in order to reduce costs to the Exchequer.

Before properties are placed on the open market the OPW advises other State bodies of its owned surplus vacant properties, so that they can assess them for suitability for social or humanitarian housing purposes or for other State use. This includes the Land Development Agency, the Department of Housing, Local Government and Heritage, the Department of Children, Disability and Equality and the relevant Local Authority.

Departmental Properties

Questions (214)

Sorca Clarke

Question:

214. Deputy Sorca Clarke asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the State-owned properties in County Offaly that are not currently occupied; and if he will make a statement on the matter. [27444/26]

Written answers

Minister of State at the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation

I am advised by the Commissioners of Public Works (OPW) that there are two properties/sites in County Offaly in the OPW's ownership that are currently vacant and surplus to requirements:

The former Meteorological Station at Birr, Co. Offaly which is currently under consideration by a State Body and

A site at the rear of the Garda station at Daingean, Co. Offaly which is being prepared for disposal.

Both properties will be disposed of in accordance with central Government policies on the disposal of surplus properties and the arrangements involved are set out in the following Department of Public Expenditure and Reform (DPER) Circulars:

• Circular 11/2015: Protocols for the Transfer and Sharing of State Property Assets

• Circular 17/2016: Policy for Property Acquisition and for Disposal of Surplus Property

The OPW’s policy in managing surplus vacant properties is firstly, to establish if the property is required for alternative State use, including the potential for it to be re-purposed for either Government Departments or the wider public service. A number of strategic properties are retained in anticipation of potential State use/development in line with service demands arising from Government policy changes to public service provision.

Secondly, if no State use is identified, the OPW considers if open market disposal is an option, depending on prevailing market conditions.

Thirdly, the OPW may consider community involvement, subject to a detailed submission that demonstrates that the community or voluntary group seeking to use the property has the means to insure, maintain, and manage it in order to reduce costs to the Exchequer.

Before properties are placed on the open market the OPW advises other State bodies of its owned surplus vacant properties, so that they can assess them for suitability for social or humanitarian housing purposes or for other State use. This includes the Land Development Agency, the Department of Housing, Local Government and Heritage, the Department of Children, Disability and Equality and the relevant Local Authority.

The OPW is not in a position to provide data on properties not currently occupied in Co. Offaly that may be held by other State bodies.

Pension Provisions

Questions (215)

Ciarán Ahern

Question:

215. Deputy Ciarán Ahern asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will consider introducing a provision in the single public service pension scheme (details supplied); and if he will make a statement on the matter. [27495/26]

Written answers

Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation

The Single Public Service Pension Scheme (‘Single Scheme’) is established under legislation by the Public Service Pensions (Single Scheme and Other Provisions) Act 2012.

As part of its framework, the Single Scheme integrates survivor’s benefits for spouses and children of a deceased member or pensioner within the scheme itself. Sections 33 and 34 of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 outline the procedures to be taken by an employer for the payment of a survivor’s pension, as well as eligibility for same. Sections 35 to 39 of the Act outline the procedures and eligibility for payment of a child’s pension. These are also set out in Circular 11/2017.

The Single Scheme does not feature spouse and children’s benefits as an option or additional add-on. The rules of the Single Scheme with respect to survivor’s benefits are established in law and there are no plans to amend the Scheme in this regard.

Proposed Legislation

Questions (216)

Naoise Ó Cearúil

Question:

216. Deputy Naoise Ó Cearúil asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to detail the way the Critical Infrastructure Bill 2026 will support the State in identifying and managing systemic vulnerabilities across interdependent infrastructure networks; whether the new framework will provide for structured cross-sector scenario planning to anticipate risks; and if he will make a statement on the matter. [27526/26]

Written answers

Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation

The primary purpose of the Critical Infrastructure Bill is to create a legal obligation for State bodies to recognise and accelerate key projects through all authorisation stages.

The Bill forms a central pillar of the Government’s broader infrastructure acceleration agenda, signalling a significant shift toward fast-tracking strategically important projects deemed essential to the State’s economic and social development.

The Bill will address systemic delays by mandating whole-of-State co-operation and creating a fast-track pathway for nationally significant projects and programmes. By establishing a clear legal basis for prioritisation, it will reduce ambiguity and ensure that critical projects and programmes receive coordinated attention across the system.

The Bill will allow Government to give a clear articulation of the projects and programmes that are in the country's long term interests. This clarity will encourage early engagement and problem-solving, shifting the focus from compliance to delivery.

The Bill does not change any of the legal responsibilities for the risk management of any assets that may be designated by Government nor does it affect scenario planning in any sectors where projects or programmes are designated.

Data Protection

Questions (217)

Naoise Ó Cearúil

Question:

217. Deputy Naoise Ó Cearúil asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the safeguards that will govern the operation of the Government Digital Wallet; to detail the way in which the principle of data-minimisation will be maintained as additional public services are incorporated into the platform; and if he will make a statement on the matter. [27527/26]

Written answers

Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation

My Department has engaged with the Data Protection Office in advance of launching the Government Digital Wallet, and a deliberately cautious, phased public Beta is now underway, to ensure that privacy and data-protection safeguards are rigorously tested before any broader deployment. A dedicated Data Protection Impact Assessment (DPIA) has been completed specifically for the Beta, recognising its use of innovative technology, and this DPIA strictly limits the scope, duration and purpose of all processing. The Beta is time-bound, voluntary and research-focused, and is limited to the issuance of a single foundational credential. Participation is entirely consent-based, with users retaining full control over their data. Credentials are stored solely on the individual’s own device; no central repository of credential data or verification outcomes is created, and the Beta is structured so that all verification interactions are single-use and ephemeral, with no data retained once a verification session ends.

The principle of data minimisation is embedded by design and maintained through strict technical and governance controls. Only the minimum data required for a specific, user-initiated action is processed and, during the Beta, this is further constrained by the issuance of a single foundational credential only. Verification is designed to take place on a per-transaction basis, with explicit user approval of precisely which attributes, if any, are shared. Privacy-enhancing techniques, including zero-knowledge proofs, are used within the Beta to allow specific facts to be verified without disclosing underlying personal data. Importantly, the Beta is phased to expand functionality only incrementally, and no additional credentials, services or verification patterns can be introduced without first completing a separate or supplementary DPIA to assess necessity, proportionality and risk. For any full production rollout of the Digital Wallet, both the issuers of credentials and the verifiers of those credentials will be tightly controlled, reflecting the fact that governance of who issues and who verifies credentials is a key safeguard in maintaining data minimisation and public trust as additional services are added over time.

Departmental Policies

Questions (218)

William Aird

Question:

218. Deputy William Aird asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the actions being taken to strengthen workforce capacity and recruitment across the public service, particularly in critical areas such as healthcare, planning, and education services; and if he will make a statement on the matter. [27529/26]

Written answers

Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation

In a labour market with low unemployment and skills shortages in a number of sectors, public service staffing has continued to grow, increasing by almost one-third between 2015 and December 2025, from 301,589 to 417,464 full-time equivalents. Numbers increased by 2.6 per cent in 2025 alone.

Further growth is planned in 2026, with public service employment forecast to exceed 438,700 staff, including local authorities and the Oireachtas. Budget 2026 provides for additional capacity in priority services, including over 3,300 health staff.

Under the Public Service Management (Recruitment and Appointments) Act 2004, my responsibilities relate to Civil Service staffing, with wider public service workforce matters resting with sectoral Ministers. Within the Civil Service, extensive measures are underway to strengthen recruitment and retention, including large-scale open competitions, improved recruitment processes, expanded eligibility to Stamp 4 and 5 permission holders, targeted recruitment for specialist roles, and well-embedded flexible working arrangements.

New initiatives have been introduced in recent years, encompassing enhanced graduate programmes, apprenticeships, internships, traineeships and Returnships; earlier engagement through schools; outreach to under-represented groups; clearer career pathways, and a continued emphasis on wellbeing and inclusive workplaces.

The public service as a whole remains an attractive employer, offering competitive pay, secure employment, pension provision and flexible working arrangements. Pay is governed by collective agreements, with the current Public Service Agreement 2024–2026 providing for cumulative pay increases of 9.25 per cent. The Agreement also supports reform, digital capability, workforce flexibility and skills mobility, and expires at the end of June 2026, with discussions on a successor to take place in line with the Programme for Government.

Under Pillar 2 of the Better Public Services 2030 Transformation Strategy, the Department aims to ensure the Public Service has the skills, capacity and flexibility required to meet current and emerging demands. Improving access to apprenticeships is a key priority under these reforms, supporting the development of new skills pipelines while also strengthening the Public Service’s position as an employer of choice. In parallel, there is a strong focus on building capacity within the existing workforce through learning and development supports. The Institute of Public Administration (IPA), as the Centre of Excellence for learning and development across the Public Service, works in collaboration with this department to align accredited and skills-based training with Government priorities, digital transformation and future skills requirements. These combined initiatives support the upskilling and reskilling of staff, enhance organisational capability and ensure the Public Service remains agile and responsive to evolving service delivery and technological needs.

Strategic Infrastructure

Questions (219)

William Aird

Question:

219. Deputy William Aird asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the specific timelines and key performance indicators attached to the thirty measures outlined in the Accelerating Infrastructure-Report and Action Plan; the way in which progress on these measures will be monitored and reported; the mechanisms that will be put in place to ensure accountability across Departments, agencies and semi-State bodies for the timely delivery of critical infrastructure projects; and if he will make a statement on the matter. [27531/26]

Written answers

Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation

As Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitisation I am responsible for setting the overall capital allocations across Departments and for monitoring monthly expenditure at Departmental level.

The Programme for Government set out the clear prioritisation for the NDP Review to ensure that investment can be maximised in the coming five years for strategic infrastructure. This includes the key energy, water and transport networks on which all future development relies. This is critical to allow Government to meet the additional 300,000 homes target and to support competitiveness. These sectors, electricity, water and transport, were further defined as critical infrastructure in the Accelerating Infrastructure Actions Report and Action Plan published last December.

The Plan sets out 30 targeted actions grouped under four pillars, each addressing a key area of reform, with legal reform noted as a core element for accelerating critical infrastructure projects across the country. This work will, among other measures, include increasing exemption thresholds for critical infrastructure, reform processes with agencies and regulators, advocating for a new approach to legislation at EU level and creating a duty for state bodies to co-operate in making land available and accessible for critical infrastructure.

My Department has established a function to track and monitor delivery of the actions within the Accelerating Infrastructure Report. A number of cross-governmental groups have also been established to provide greater co-ordination and monitor on actions and delivery.

Progress on the delivery of these 30 actions under the four pillars is on track with over 1/3 of the agreed actions completed at the end of Q1 2026. The Accelerating Infrastructure Taskforce(AIT) meet regularly with sponsoring Departments and Agencies to coordinate work on these actions. A Senior Officials Group supports the work of the Taskforce through its oversight function. In addition, the Cabinet Committee on Infrastructure is updated regularly on progress of these actions.

In the wake of the 2025 Plan, Departments 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. This multi-year approach is designed to support industry planning and ensure that regional capacity can grow in line with demand.

The plans include planned investment and projects across the country, including a range of projects and critical infrastructure works. These sectoral plans are available on each Departmental website and will provide the Deputy with further detail on a sectoral basis.

Strategic Infrastructure

Questions (220)

William Aird

Question:

220. Deputy William Aird asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide further detail on the proposed legal reforms contained within the Accelerating Infrastructure – Report and Action Plan, including the anticipated scope and timeline for the proposed Critical Infrastructure Bill; how the reforms to the judicial review process will balance the need to reduce delays with the protection of environmental and community rights; and whether any assessment has been made of the potential impact of these changes on public participation in planning decisions; and if he will make a statement on the matter. [27532/26]

Written answers

Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation

The Critical Infrastructure Bill has already been published. The primary purpose of the Bill to allow the Government to designate certain projects or programmes as critical infrastructure. In response to this designation, all public bodies will be required to accelerate any authorisations that the projects may need.

The Bill forms a central pillar of the Government’s broader infrastructure acceleration agenda, signalling a significant shift toward fast-tracking strategically important projects deemed essential to the State’s economic and social development.

The Bill does not weaken any protections, nor will it diminish public participation in infrastructure development. Rather it allows Government, with the endorsement of this House, to identify the most critical infrastructure projects and provides public bodies with the vires to treat these projects with the urgency they need.

With regard to reforms to the judicial review process, the Accelerating Infrastructure Report and Action Plan clearly sets out why reforms are necessary.

Judicial review is an important tool that ensures that the decisions made by bodies when they are

carrying out public functions are transparent, fair, and accountable, and adhere to the principles of

legality, procedural propriety, and rationality. However, as the administrative complexity of the State

inexorably rises, the increasing application of this test to a significant number of the decisions made by public bodies has the practical impact of delaying the development of critical infrastructure. This imposes very real costs on taxpayers and society in general.

It is the duty of Government to appropriately balance these competing concerns and this is what the actions outlined in the Accelerating Infrastructure Report and Action Plan aim to achieve.

Departmental Projects

Questions (221)

John Paul O'Shea

Question:

221. Deputy John Paul O'Shea asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his Department will identify a site for a World War 1 memorial to remember all from the island of Ireland who served and lost their lives in World War 1 (details supplied); and if he will make a statement on the matter. [27590/26]

Written answers

Minister of State at the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation

The Office of Public Works conserves and presents Ireland's historic cultural sites including National Monuments, buildings and designed landscapes to the highest international standards while maintaining the balance between cultural features such as memorials and statuary with the designed landscape and horticultural elements.

The Irish National War Memorial Gardens at Islandbridge are the State's location of remembrance, a memorial dedicated to those who fought and lost their lives in the Great War. For many decades, the State has invested in the conservation and refurbishment of these gardens and continues to invest on an annual basis in staffing and conservation to ensure this memorial site is presented to the highest standards. These internationally significant commemorative gardens serve as a location of contemplation and reflection for families who lost loved ones in World War I but also for those who fought and returned home.

As the State already has a dedicated, permanent memorial to those who died in World War I, it is our policy that a second or alternative memorial would not be appropriate.

The OPW has considered this proposal from this group in the past and our policy in this regard has been consistent. It is recommended that the group contacts the Local Authorities, as they may be in a position to assist in obtaining a suitable location in any number of public spaces under their jurisdiction.

• Written Answers Nos. 183-202
• Written Answers Nos. 234-255