Written Answers Nos. 50-69
50. Deputy Emer Currie asked the Tánaiste and Minister for Finance the timeline for Ireland’s implementation of Directive (EU) 2023/2225, the revised Consumer Credit Directive (CCD II); and if he will make a statement on the matter. [28790/26]
View answerMy Department is actively working with the Office of Parliamentary Counsel on the transposition of Directive (EU) 2023/2225, the second consumer credit directive into Irish law. It is intended to complete this transposition in advance of 20 November 2026, the date on which its provisions take effect.
51. Deputy David Cullinane asked the Tánaiste and Minister for Finance whether pre-hospital emergency care workers have been considered for addition to the flat rate expenses allowance regime; and if he will make a statement on the matter. [28800/26]
View answer53. Deputy Seamus Healy asked the Tánaiste and Minister for Finance to request the Revenue Commissioners to grant paramedics, employed by the National Ambulance Service, the same level of uniform-related tax credits as other frontline healthcare professionals such as nurses; and if he will make a statement on the matter. [28880/26]
View answerI propose to take Questions Nos. 51 and 53 together.
The flat rate expense (“FRE”) regime is operated by Revenue on an administrative basis, where both a specific commonality of expenditure exists across an employment category and the statutory requirement for the tax deduction as set out in section 114 of the Taxes Consolidation Act (“TCA”) 1997 is satisfied, namely, that the expenses are wholly, exclusively and necessarily incurred in the performance of the duties of the office or employment by the employee concerned and that such expenses are not reimbursed by his or her employer.
Revenue have advised that the FRE regime was established to apply a uniformity of approach to tax deductibility for expenses of large groups of employees and to facilitate ease of administration for both Revenue and employees. The expense should apply to all employees in that category and not be discretionary.
The FRE regime developed incrementally over the last 40 to 50 years and was established at a time when the numbers of employees/PAYE taxpayers filing an Income Tax Return was relatively low. This contrasts with the position today, whereby due to significant IT developments in Revenue systems in recent years, as well as the promotion of online channels, Revenue is now providing an easy to use, free, on-line Income Tax Return filing solution for taxpayers. For example, the number of PAYE taxpayers that filed an Income Tax Return for the 2023 tax year was over 1,100,000, when compared to the figure of under 300,000 in 2018.
Revenue have advised that the FRE is generally determined following engagement between Revenue and the relevant representative body. I am advised by Revenue that they have not received any formal application from a representative body on behalf of individuals working as paramedics for the National Ambulance Service or pre-hospital emergency care workers. I am further advised by Revenue that should the representative bodies for these groups wish to engage with Revenue further on the matter, Revenue will be happy to do so and will provide guidance on the supporting information required to enable the request to be considered.
Notwithstanding that an FRE is not available to either paramedics or pre-hospital emergency care workers, as for all employees, they retain their statutory right to claim a deduction under section 114 TCA 1997 in respect of an expense incurred wholly, exclusively and necessarily in the performance of the duties of their employment, to the extent to which the expenses are not reimbursed by the employer.
The quickest and easiest way to claim tax relief for qualifying employment expenses is to complete an online Income Tax Return. This return can be found in the PAYE Services tab in myAccount on the Revenue website.
Further guidance on the general rule of deduction of expenses in employment, including how to make a claim, is available on Revenue’s website at the following link: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-02-20.pdf.
52. Deputy Emer Currie asked the Tánaiste and Minister for Finance to provide details of the number of legal actions against his Department that have been resolved without going to court in line with the 2023 State Litigation Principles; if his Department is fully applying the State Litigation Principles in seeking to resolve any current or outstanding legal actions; and if he will make a statement on the matter. [28834/26]
View answerIt is not possible to provide the information requested in respect of the number of cases resolved without going to court.
There is an erroneous assumption in some legal circles that the Minister for Finance should be named as a defendant whenever damages or costs are being sought from the State. The Minister for Finance is named as a party on a large number of proceedings which seek damages from the State, without being directly involved in the running of the litigation in circumstances where another Minister may take the leading role in respect of providing instructions on the issue. My Department does not have records of all cases naming the Minister for Finance and does not collate the information sought. In some cases my officials are not even consulted despite the Minister for Finance being named as a party, where another Minister is the lead defendant and provides instructions.
However, I can confirm that my Department is fully applying the State Litigation Principles in litigation in which we are involved. The State litigation principles, as set out by the Attorney General, have been circulated by the Legal Unit in my Department to all senior officials in order to emphasise the importance of complying with same. The officials and lawyers in my Department ensure these principles are fully complied with. In any case litigation involving my Department is conducted by the Chief State Solicitor's Office and the State Claims Agency, under the direction of the Office of the Attorney General where appropriate, all of which organisations apply these principles to litigation in respect of which they are instructed.
54. Deputy Niamh Smyth asked the Tánaiste and Minister for Finance if he will review the case of a business (details supplied); the supports available to businesses that deliver their own products and do not qualify for existing fuel-related supports as they are neither licenced hauliers nor agricultural contractors; if he will consider introducing measures to assist such businesses with rising fuel costs; and if he will make a statement on the matter. [28902/26]
View answerAs the Deputy will be aware, on 12 April Government announced a second package of measures to address increased energy prices. Included in the package was a further excise rate reduction which brings the overall reduction on auto diesel to 32 cent per litre inclusive of the NORA levy reduction. All consumers of auto diesel benefit from this reduction.
Additionally, there is a long standing VAT relief in place on diesel expenditure used solely for business purposes. Further information on what a business can and cannot reclaim VAT on is available on the Revenue website at: www.revenue.ie/en/vat/reclaiming-vat/index.aspx.
With regard to the Diesel Rebate Scheme, this provides qualifying road haulage and passenger transport operators with a partial repayment of Mineral Oil Tax paid on auto-diesel. The scheme operates in accordance with the EU’s Energy Tax Directive, and the General Block Exemption Regulation on State aid.
The vires for the Diesel Rebate Scheme originates in Article 7 of the Energy Tax Directive and this makes clear that only hauliers and bus operators can come within the scope of the scheme. This arises from the Directive stipulating both the purpose for which the fuel can be used in order to qualify for a relief, and the type of vehicle that can qualify for the relief.
The scope of the scheme is prescribed in law. Qualifying road haulage and passenger transport operators must hold either a national operator’s licence issued under the Road Traffic and Transport Act 2006, or a European Community licence issued by the competent authority in another Member State. In addition, in the case of road haulage, the auto-diesel must be used in a vehicle with a maximum permissible gross laden weight of not less than 7.5 tonnes. For passenger transport, the vehicle concerned must be classified as a Category M2 or M3 vehicle under Regulation (EU) 2018/858. This includes buses, and minibuses with more than eight seating positions in addition to the driver's seating position. All qualifying criteria must be met to participate in the scheme.
55. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the flexible working and remote working policies in place for civil servants in his Department; if there is any discrepancy in these policies based on seniority; and if he will make a statement on the matter. [28919/26]
View answerI wish to inform the Deputy that my department published its Blended Working Policy in July 2022. It was developed in line with the parameters of the Civil Service Blended Working Framework.
A key principle of my department’s Blended Working policy is that business needs are met to the highest professional standards, while allowing for the maximum amount of flexibility and personal choice for our staff in relation to their working arrangements.
Blended working is available to most staff, except for a small number in roles that are customer facing where office attendance is necessary to undertake the duties of the role. Where blended working can be facilitated the policy applies equally to all staff, with no distinction based on seniority.
56. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the flexible working and remote working policies in place for staff that work for any agencies under the remit of his Department; if there is any discrepancy in these policies based on seniority; if this policy is under the control of the agency itself or if it is directed by the Department; and if he will make a statement on the matter. [28937/26]
View answerThe Bodies under the Aegis of my Department have provided the following information in relation to flexible working and remote working policies for staff :
The Central Bank (CBI)
The Central Bank of Ireland’s Hybrid Working Policy applies to all employees and facilitates the majority of roles to work from home for up to 50% of working days each month, if business and role requirements allow. There are a minority of roles (<10%) that are required to work onsite more frequently than 50% on the basis that core aspects of their role can only be delivered onsite. Employees can also choose to work onsite more than 50% of their working days if it is their preference to do so.
The Central Bank’s Flexible Working Policy applies to all employees and provides for the following flexible working options:
Flexi-time:• this provides flexibility in how working hours are achieved in the working day. The practical application of this is subject to agreement with line management and business/ role requirements being met;
Flexi-leave:• this provides for employees up to and including Bank Professional 3 grade/ role level (similar to Higher Executive Officer level) to accrue time in a four-week period (equivalent to a full or half day) that can be taken as leave in the following four-week period. The practical application of this is subject to agreement with line management and business/ role requirements being met. Flexi-leave does not apply for grades at Bank Professional 2 level and above (similar to Assistant Principal Officer level and above);
Part-time working/ Job Sharing: This allows colleagues to request a part-time or job-sharing arrangement. Such requests are facilitated where business and broader team requirements can continue to be met within the arrangement.
The above also captures the Investor Compensation Company Limited (ICCL) response.
Office of the Comptroller and Auditor General (OC&AG)
The Office of the Comptroller and Auditor General has its own hybrid working policy which is aligned with the Department of Public Expenditure, Infrastructure, Public Service Delivery and Digitalisation’s Blended Working Policy Framework for Civil Service Organisations. It allows staff to work from home up to a maximum of 60% of their time applied on an annual basis. There are no discrepancies in the policy based on seniority.
Financial Services and Pensions Ombudsman (FSPO)
The FSPO has a Flexible Working Policy and a Remote Working Policy. The Flexible Working Policy reflects arrangements for flexible working as per Circular 11/2013. This policy applies to all eligible full-time and part-time employees up to and including Higher Executive Officer grade, unless the nature of their work prevents an employee from availing of the scheme. Each employee’s contract terms confirm if the employee’s role is eligible.
In accordance with Government Circular 11/2013, flexible working hours are available to grades up to and including HEO. Those serving at the grades of Assistant Principal and above can avail of flexible working hours, without the accumulation of flexi leave.
Flexible working hours are subject to operational requirements and entirely at the discretion of management.
The Remote Working Policy was drafted in accordance with Circular 14/2022.
Not all roles are suitable for remote working. Some roles, by their nature, are not suitable for remote working. Line managers must determine whether job requirements and the business needs of colleagues and internal and external stakeholders can be met, working remotely.
National Treasury Management Agency (NTMA)
Flexible working and remote working by employees of the NTMA are governed by the NTMA Flexible Working Policy and the Hybrid Working Policy. Under these policies, all employees are eligible to avail of flexible and remote working arrangements. The policies are approved by the NTMA Executive Management Team and the respective Chief Executive Officers of NAMA, the SBCI, and HBFI.
The NTMA assigns staff to Home Building Finance Ireland (HBFI), the National Asset Management Agency (NAMA) and the Strategic Banking Corporation of Ireland (SBCI).
Irish Fiscal Advisory Council (IFAC)
The IFAC supports remote working and operates a coordinated flexible hybrid working solution. The Fiscal Council has a Remote Working Policy in place which is reviewed at least annually by its Audit & Risk Committee and by the Council. There is no discrepancy based on seniority.
Office of the Revenue Commissioners (Revenue)
The Revenue Working Arrangements Policy provides that all grades are eligible to apply for hybrid working, recognising that due to the diverse nature of Revenue roles, some roles are suitable for a hybrid approach, while others require staff to be on-site full time. The policy does not distinguish between seniority of service or grade.
Tax Appeals Commission (TAC)
TAC is committed to embracing opportunities for flexible working arrangements, to build a more dynamic, agile and responsive Civil Service.
In accordance with circular 14/2022, the Commission has the responsibility and the right to actively manage flexible working arrangements in its organisation to ensure that it can meet all its business needs across the full working day. A review of the possibility of re-introducing flexitime was conducted in 2023 and it was decided by the Commission that, due to its small size and with the Blended Working arrangements and a Flexible Working Day already in place, this would not support or enhance the efficient operation of the organisation. The ‘Time and Attendance’ policy is administered and managed by the Commission itself and seniority is immaterial.
Credit Review (CRO)
Credit Review operates a blended working model based on Enterprise Irelands policy, attending the office on 2 designated or core anchor days per week, with 3 days working remotely. It operates standard business hours of 9 to 5. Staff can avail of part-time work, flexitime, and remote/hybrid working depending on business needs and as agreed with line managers.
There are no discrepancies based on seniority. All practices availed of by staff members are based on their roles and the business needs. Policy is controlled by the agency which broadly follows the policy of Enterprise Ireland (provider of business services and office facilities).
None of the remaining Bodies under the Aegis of my Department have employees.
57. Deputy Barry Ward asked the Tánaiste and Minister for Finance if any review is ongoing in relation to his Department’s policy on flexible working and remote working for civil servants in his Department, particularly in the context of increased fuel prices; and if he will make a statement on the matter. [28955/26]
View answerI wish to advise the Deputy that my department intends to commence a review of its Blended Working Policy at the end of 2026. The review will be undertaken in line with the Blended Working Evaluation Model issued by the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation.
61. Deputy Michael Cahill asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to approve and progress a proposal (details supplied); and if he will make a statement on the matter. [29127/26]
View answerIn line with the Code of Practice for the Governance of State Bodies and the Regulations of the EirGrid Pension Fund, pension increases for defined benefit pension schemes operating under the EirGrid Pension Fund require the approval of the Minister for Climate, Energy and the Environment and my consent.
The Department of Climate, Energy and the Environment confirmed the approval of the Minister for Climate, Energy and the Environment on 19 March 2026 and sought my consent for an increase to pensions in payment and deferred pensions under the EirGrid Pension Fund, effective from 1 April 2023. This request is currently under active consideration and my decision will be communicated to the Department of Climate, Energy and the Environment shortly.
62. Deputy Emer Currie asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide details of the number of legal actions against his Department that have been resolved without going to court in line with the 2023 State Litigation Principles; if his Department is fully applying the State Litigation Principles in seeking to resolve any current or outstanding legal actions; and if he will make a statement on the matter. [28840/26]
View answerAs Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, I am the statutory respondent for certain types of legal challenge, for example, in respect of public sector pay and pensions or land which vests in the State pursuant to the State Property Act, 1954 (as amended). I am also named as a party to a large number of proceedings which seek damages from the State, without my Department being directly involved in the running of the litigation in circumstances where another Minister may take the leading role in respect of providing instructions on the issue. In that context, my Department does not have records of all cases naming the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation and does not collate the information sought. Further, it is not appropriate to comment on any case which is sub-judice.
I can confirm that my Department applies the State Litigation Principles, as set out by the Attorney General, in litigation in which it is involved. Furthermore, litigation involving my Department is conducted by the Office of the Chief State Solicitor and / or the State Claims Agency, as required, under the direction of the Office of the Attorney General where appropriate, all of which organisations apply these Principles to litigation in respect of which they are instructed.
63. Deputy Cian O'Callaghan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the purpose of his attendance at the Bilderberg conference; the matters discussed there; if an official report of the conclusions of the conference is available; and if he will make a statement on the matter. [28852/26]
View answerThe annual Bilderberg conference is a forum to foster dialogue between Europe and North America on major issues facing the world, with attendees from industry, finance, Government, academia and the media.
I was invited and attended the event, in April, in my capacity as Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation.
This year’s Bilderberg meeting was in Washington D.C. and the agenda included a variety of topics such as: AI; Arctic Security; Digital Finance; Energy Diversification; Europe; Global Trade; and The Middle East.
There is additional information about the event on the official Bilderberg website which includes information on the organisation’s history, governance, steering committee, meetings, agendas, attendees, and press releases.
64. Deputy Barry Ward asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the position regarding the flexible working and remote working policies in place for civil servants in his Department; if there is any discrepancy in these policies based on seniority; and if he will make a statement on the matter. [28925/26]
View answer66. Deputy Barry Ward asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if any review is ongoing in relation his Department’s policy on flexible working and remote working for civil servants in his Department, particularly in the context of increased fuel prices; and if he will make a statement on the matter. [28961/26]
View answerI propose to take Questions Nos. 64 and 66 together.
The civil servants in my Department have access to a number of flexible working options, in line with overall Civil Service policies in this regard.
In terms of blended working, my Department’s internal Blended Working Policy was developed in line with the overall Civil Service Blended Working Policy Framework. There is no review of my Department’s internal policy ongoing at this time.
Finally, there are no discrepancies based on seniority in respect of flexible working or remote working policies in my Department.
65. Deputy Barry Ward asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the position regarding the flexible working and remote working policies in place for staff that work for any agencies under the remit of his Department; if there is any discrepancy in these policies based on seniority; if this policy is under the control of the agency itself or if it is directed by the Department; and if he will make a statement on the matter. [28943/26]
View answerThe overall Blended Working Policy Framework for Civil Service Organisations applies to five of the six bodies under the aegis of my Department, with the exception being the Office of the Regulator of the National Lottery (ORNL) as it is not part of the Civil Service. It is a matter for each organisation to develop its own flexible policies tailored to the specific business needs of the organisation and the position as advised by each body, including the ORNL, is set out below
Office of Public Works (OPW)
In 2022, the OPW developed a Blended Working Policy which applies to all OPW staff. The policy follows the guidelines outlined in the overall Blended Working Policy Framework for Civil Service Organisations . There is no criteria in this Policy which refers to employee seniority as a basis of blended working approval. The OPW Blended Working Policy was agreed with the relevant Trade Union Partners and is subject to the business requirements of individual OPW business units. Blended Working is just one aspect of Flexible Working and, in addition, all other Flexible Working policies Family Friendly as applicable in the Civil Service are open to employees in the OPW.
National Shared Services Office (NSSO)
The NSSO blended working policy currently requires a minimum of 20% attendance across a calendar month, with additional attendance based on business needs. This applies to all grades and the policy is under the control of the NSSO. The NSSO has signalled an increase in onsite attendance to two days per week. This proposal is currently the subject of ongoing discussions with the unions and no final arrangements have been agreed at this stage. In addition, staff in the NSSO can also avail of flexi-time, working-sharing and shorter-working year.
State Laboratory
The State Laboratory operates a flexible working policy for all staff, giving employees at all grades the flexibility to arrive for work between 7:30am and 10am and depart work between the hours of 4pm and 7pm. There is also flexibility with respect to lunch times, but all staff must take at least 30 minutes break. This policy is implemented at the discretion of State Laboratory Management and in turn can be withdrawn under certain circumstances, should that decision be taken. There is no discrepancy in core working hours or access to flexible start and finish times based on seniority. Under the flexible working policy, eligible staff can accrue additional hours worked, which they can take as flexi leave. This is in line with central Civil Service arrangements and Circular 14/2022.
The State Laboratory also operates a blended working policy for all staff, that enables staff to avail of remote working in certain circumstances. Given that the vast majority of staff are responsible for laboratory-based duties and tasks, in many cases the greater part of an officer’s work can only be carried out in the State Laboratory building. Therefore, opportunities for staff to work remotely may arise infrequently. However, all staff can apply to avail of remote working and undergo assessment and approval. There is no discrepancy in this policy based on seniority.
Office of the Ombudsman
The Office of the Ombudsman operates its own Blended Working Policy. This policy was developed under the Civil Service Blended Working Policy Framework. Staff of the Office work a 50% remote and a minimum 50% on site pattern. All eligible employees of the Office have access to blended working arrangements regardless of seniority. Flexible working arrangements are aligned to the Civil Service model and all eligible grades have access to this.
Publicjobs
publicjobs has a Hybrid Working Policy derived from the Civil Service Blended Working Policy Framework. This policy is within the control of publicjobs and applies to all staff and is unrelated to seniority. Flexitime is available in publicjobs for all eligible staff (up to Higher Executive Officer (HEO) grade and its equivalents in the Civil Service) and staff may also avail of all other civil service flexible working arrangements (such as Shorter Working Year and Worksharing). Seniority is not a factor which is considered when approving applications for these arrangements.
Office of the Regulator of the National Lottery (ORNL)
The ORNL has a Remote and Flexible Working Policy in place for all staff and the policy does not discriminate on the basis of seniority. The policy was developed by the ORNL itself and in accordance with WRC Guidelines.
67. Deputy Emer Currie asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the cost of installing six eco-toilets beside the Pope's Cross and Phoenix Cricket Club in the Phoenix Park; and if he will make a statement on the matter. [29018/26]
View answerFollowing completion of the tender process for the design, supply, and installation of six ‘off grid’ toilets in the Phoenix Park, I am pleased to inform you that the Office of Public Works (OPW) expects these facilities to be installed in early June 2026, at an estimated cost of €138,000 excluding VAT.
These toilet facilities will be situated at two locations: the Papal Cross Car Park and the car park adjacent to the GAA pitches and Phoenix Cricket Club. These permanent facilities will enhance the visitor experience of all those who visit Phoenix Park.
68. Deputy Emer Currie asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to consider installing water fountains along Chesterfield Avenue in the Phoenix Park; and if he will make a statement on the matter. [29019/26]
View answerThe Phoenix Park is an internationally significant archaeological complex and National Historic Park. Its water supply facilities are strategically located where suitable water infrastructure already exists. The Deputy will be familiar with the water filling station in the courtyard of the Phoenix Park Visitor Centre, installed by the Office of Public Works a number of years ago. This allows visitors free access to fill reusable bottles, reducing single-use plastic waste and supporting the environment. Given the high volume of visitors to this location, the dispenser is in frequent use.
There are currently no plans to install additional water dispensers along Chesterfield Avenue, as there is no existing water infrastructure network along this road.
69. Deputy John Clendennen asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the upgrade refurbishment or capital works completed at Garda stations across County Offaly in 2025; the nature and scope of works carried out at each station; the total expenditure per project; and whether each project was completed on time and within budget; and if he will make a statement on the matter. [29128/26]
View answerThe Office of Public Works (OPW) can confirm that upgrade, refurbishment or capital works were carried out in 2025, at the below listed Garda Stations in County Offaly.
|
Station |
Nature of Works |
|
Tullamore |
Provision of Container for storage |
The project was completed on time, at a cost of €61,930.52 ex VAT.
