Written Answers Nos. 392-412
392. Deputy Barry Ward asked the Minister for Transport his views on the use of HVO fuel for transport as an alternative to diesel; if his Department is carrying out any research into the merits of promoting its use at a national level; and if he will make a statement on the matter. [30687/26]
View answerThe Renewable Transport Fuel Policy 2025–2027 sets out a pathway for achievement of Climate Action Plan biofuel targets and European targets for renewable energy in transport as set out in the Renewable Energy Directive. This is achieved through the Renewable Transport Fuel Obligation (RTFO), an obligation on fuel suppliers to ensure a minimum proportion of renewable fuel in all road transport petroleum products supplied in Ireland. Renewable transport fuels, including HVO, that meet EU sustainability and greenhouse gas emissions reduction criteria are eligible for RTFO certificates and may be counted against the obligation.
The RTFO, set at 32% by energy for the 2026 obligation period, is expected to deliver a renewable fuel content in diesel of more than 12% this year. Further planned increases in the RTFO rate to 2030 are expected to result in a physical blend of 20% biofuel in diesel supplied in the State, comprising approximately 7% FAME and 13% HVO. This aligns with the B20 biofuel blending target set out in the Climate Action Plan.
Sustainable renewable transport fuels such as HVO provide immediate climate mitigation benefits utilising the existing vehicle fleet. They will therefore remain an important transition measure in transport decarbonisation in the coming years as the shift to electrification and further increases in public transport and active travel are fully realised.
Research has played a significant role in the development of the RTF Policy. The National Oil Reserves Agency (NORA) is responsible for administration of the RTFO and provides advice and analysis in relation to RTF Policy. In addition, the RES-T Working Group was established by my Department in 2023 to support the achievement of revised European targets and requirements for renewable energy in transport. The focus of the Working Group is on steering appropriate modelling and research, including research undertaken to address the quantum of the various renewable fuels and feedstocks which will be required to meet demand under EU renewable energy targets for advanced biofuel and RFNBO in the road and rail sector and where these fuels and feedstocks will be sourced.
My Department has commissioned a study on the hierarchy of use of HVO across transport and other sectors under the RES-T Working Group. The rationale for the study is to ensure that State intervention through obligations and related incentives are aligned to the most efficient use of HVO across all transport modes, relative to available renewable energy alternatives across these transport modes, the demand for HVO use in non-transport sectors, and decarbonisation and renewable energy targets across sectors. External consultants have been engaged to conduct this study which is expected to be completed by the end of Q2 2026. The output of this study will inform Department policy and plans, addressing concerns raised by the Climate Change Advisory Council in its 2025 Annual Review of Transport, which recommends a coherent plan for the most efficient use of sustainable biofuels across all sectors to be developed by my Department and the Department of Climate, Energy and the Environment.
393. Deputy Barry Ward asked the Minister for Transport if there are solar panels in place on the rooftop or within the grounds of his Department building; and if he will make a statement on the matter. [30706/26]
View answer394. Deputy Barry Ward asked the Minister for Transport if his Department has a solar panel policy in place in relation to the installation of solar panels on all buildings operated and owned by his Department; and if he will make a statement on the matter. [30724/26]
View answer395. Deputy Barry Ward asked the Minister for Transport if his Department has a solar panel policy in place in relation to the installation of solar panels on all buildings operated and owned by agencies under the control of his Department; and if he will make a statement on the matter. [30743/26]
View answer396. Deputy Barry Ward asked the Minister for Transport his views on the merits of installing solar panels on all buildings operated and owned by his Department; and if he will make a statement on the matter. [30761/26]
View answer397. Deputy Barry Ward asked the Minister for Transport his views on the merits of installing solar panels on all buildings operated and owned by agencies under the control of his Department; and if he will make a statement on the matter. [30782/26]
View answer401. Deputy Barry Ward asked the Minister for Transport the position regarding any buildings operated and owned by his Department that have solar panels in place to support the energy demands of the building; and if he will make a statement on the matter. [30852/26]
View answerI propose to take Questions Nos. 393, 394, 395, 396, 397 and 401 together.
To support public sector bodies leading by example, a Public Sector Climate Action Mandate is included in the Government's Climate Action Plan. Government Departments are required to have a Climate Action Roadmap in place and to report on progress towards achieving the targets set out in the Climate Action Plan.
My Department's uses a large portfolio of buildings, ranging from large office complexes to much smaller Coast Guard volunteer buildings and engineering facilitates. The Department's Roadmap does include looking into the feasibility of installing solar panels.
My Department has liaised with the OPW in relation to the feasibility and merits of installing solar panels, but none have been installed to date. The Department's Roadmap is updated annually and the matter will be reviewed again in that context.
398. Deputy Conor D. McGuinness asked the Minister for Transport the total allocation of funding to each State agency under his Department’s remit, broken down by the allocation to each agency, for each of the past 15 years, in tabular form. [30804/26]
View answerThe information requested by the Deputy is being collated and will issue within 10 days. If the Deputy does not receive a reply within this timeframe please contact my private office.
|
- |
2021 |
2022 |
2023 |
2024 |
2025 |
|
Medical Bureau of Road Safety |
€5,779,000 |
€6,900,000 |
€7,330,000 |
€7,473,000 |
€8,407,300 |
|
Road Safety Authority |
€339,000 |
€989,000 |
€952,000 |
€8,569,000 |
€1,071,478 |
|
daa (Dublin Airport) |
€97,240,000 |
|
|
|
|
|
daa (Cork Airport) |
€25,068,769 |
€14,460,343 |
€1,369,591 |
€23,358 |
€5,602,794 |
|
Shannon Airport Group |
€22,438,587 |
€11,637,688 |
€12,579,211 |
€151,936 |
€1,782,564 |
|
Iarnród Éireann * |
€260,700,000 |
€339,320,000 |
€281,533,566 |
€293,052,303 |
€385,365,445 |
|
Commission for Railway Regulation |
€728,000 |
€730,000 |
€754,000 |
€626,000 |
€928,000 |
|
National Transport Authority |
€1,794,842,666 |
€1,797,560,829 |
€1,666,964,632 |
€1,739,187,000 |
€1,971,127,848 |
|
Transport Infrastructure Ireland |
€897,250,000 |
€788,350,000 |
€730,905,000 |
€642,024,058 |
€839,900,000 |
|
Commissioners of Irish Lights |
€6,759,000 |
€6,759,000 |
€6,268,000 |
€6,986,000 |
€7,586,000 |
399. Deputy Conor D. McGuinness asked the Minister for Transport the total spend on consultancy firms by each State agency under his Department's remit, broken down by the allocation to each named consultancy firm, for each of the past 15 years, in tabular form. [30822/26]
View answerThe engagement and payment of consultants is a matter for each State agency.
I have referred your query to the agencies under my Department's aegis for direct reply and if you do not hear from the agencies within 10 working days, please contact my private office.
400. Deputy Keira Keogh asked the Minister for Transport the supports for chartered ferry operators who provide tourism services in County Mayo rather than as a transport option to islands, in view of the recent fuel cost increases; and if he will make a statement on the matter. [30832/26]
View answerThe Department of Rural and Community Development and the Gaeltacht support island communities by providing subsidised ferry, cargo and air services between the islands and the mainland to ensure the continued viability of these communities. In 2025, the Department of Rural and Community Development and the Gaeltacht had 25 contracts for subsidised passenger and cargo ferry services year-round between the mainland and permanently inhabited offshore islands. These contracts include a fuel price variation clause, the application of the fuel price variation clause in respect to the subsidised services is a matter for that Department. There are also several non-subsidised ferry services to the offshore islands, many of whom operate on a seasonal basis.
Government has agreed to establish a support scheme for the road transport sector in response to the recent fuel costs increases. The scheme was brought to Cabinet on Tuesday, 28th April and details of the scheme will be announced at a press conference on Wednesday, 29th April.
402. Deputy Richard Boyd Barrett asked the Minister for Transport further to correspondence (details supplied) the way in which vehicles are passing the NCT that appear to have DPF's removed or disabled; and whether he is satisfied that the NCT test fit for purpose in this regard. [30876/26]
View answerUnder the Road Safety Authority Act 2006, the Road Safety Authority (RSA) has statutory responsibility for the National Car Testing (NCT) service.
The NCT service is required to be conducted in accordance with the requirements of European Directive 2014/45/EU which has been given effect in Irish law by means of the Road Traffic (National Car Test) Regulations 2017 (S.I. No. 415/2017), as amended. These Regulations also give effect to the EU Directive in respect of testing methods and pass/fail criteria.
The RSA has contracted a third-party service provider to run the NCT service on its behalf and the Authority exercises a supervisory role to ensure the service is provided in line with the requirements of the contract with the service provider.
I have been advised by the RSA that the emission control system of a vehicle is checked for completeness as part of the NCT. Where an emission control system is found to be leaking, incomplete or incorrectly assembled, the vehicle is failed accordingly.
Due to the type of modifications carried out on vehicles to remove or disable diesel particulate filters (DPFs), some of which are done through software settings, and as the NCT does not involve the removal of vehicle components, it is not always possible to detect such modifications. The NCT is carried out without the use of tools to dismantle or remove any part of the vehicle. A detailed assessment of a vehicle’s design and construction is not part of the test.
The process of removing a DPF should only be carried out as part of the vehicle’s maintenance process in accordance with the vehicle manufacturer’s repair and maintenance information, to ensure the vehicle complies with its type approval requirements. It is the vehicle owner’s responsibility to ensure that they do not drive a vehicle without a DPF if the vehicle manufacturer originally fitted one.
Under the Road Traffic (Construction, Equipment and Use) Regulations 1963, as amended, it is an offence to use a vehicle that has been modified in such a way that it emits any harmful content that may cause damage to persons or property, or endanger the safety or health of any other user of the public place. The permanent removal of a DPF will almost invariably contravene the above requirements, making the vehicle illegal for road use and potentially resulting in penalties. By law, all vehicles must be maintained in a safe and roadworthy condition when used on public roads.
403. Deputy Eoin Hayes asked the Minister for Transport the measures being taken to tackle mobile phone use by drivers; and if he will make a statement on the matter. [31133/26]
View answerAs the Deputy will be aware my Department has responsibility for the Road Traffic Acts and associated regulations while enforcement is primarily a matter for An Garda Síochána. Under Section 3 of the Road Traffic Act 2006, it is an offence to hold a mobile phone while driving a mechanically propelled vehicle in a public place. While it is legally permissible to speak on a mobile phone via a hands-free device, S.I. No. 178/2014 clarified that it is an offence to send or read text messages and emails even if a hands-free device is in use.
If an individual is detected by An Garda Síochána holding or physically interacting with a mobile phone while driving, the penalty is a fixed charge notice of €120 if paid within 28 days and 3 penalty points. The fixed charge increases to €180 after 28 days and again to €240 if not paid within 56 days, while the number of penalty points applied to a driver's licence can increase to 5 points in the event of an unsuccessful court challenge.
The increased deployment of safety cameras in the coming years is a key action to be delivered under Action 6 of the Phase 2 Action Plan under the Road Safety Strategy. To assist An Garda Síochána, a National Safety Camera Strategy has been developed. While the development of this Strategy focussed primarily on cameras to detect speeding, red-light and bus-lane offences it has been designed to be scalable to allow for the introduction of camera-based enforcement of other road traffic offences in the future, such as mobile phone usage and non-seat belt wearing. In that regard , work is underway on the next Road Traffic Bill which will to advance Programme for Government commitments including in relation to camera enforcement of mobile phone use while driving.
Tackling dangerous driving behaviours such as mobile phone use also comes down to education and driver awareness. There has been a significant increase in spending on public awareness, communications and education campaigns by the RSA. In 2026 the RSA has again ringfenced funding of €18 million for awareness, education and promotional campaigns, which matches the funding level from 2025. In addition, the RSA Road Safety Matters transition year programme which is currently being rolled out includes key units focusing on distracted driving including mobile phone use as well as on alcohol, drugs, and the use of seatbelts.
404. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance to provide an update on the reform of the disabled driver's and disabled passengers (tax concessions) scheme including a timeline on when a new scheme will be put in place. [30313/26]
View answer405. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance if he will review the primary medical certificate scheme, and the impact it has on children with lifelong neurological conditions; and if he will make a statement on the matter. [30343/26]
View answerI propose to take Questions Nos. 404 and 405 together.
The Deputy should note that my Department and I share concerns that the Disabled Drivers and Disabled Passengers Scheme or DDS is no longer fit-for-purpose.
Under the aegis of the Department of the Taoiseach, the sub-group convened to progress the National Disability Inclusion Strategy proposals for a needs-based, grant-aided, modern vehicle adaptation supports to replace the DDS, generated a report that was submitted to the Department of the Taoiseach. In considering this report, it has been proposed that a new grant-based scheme be developed and led by the Department of Transport.
The Department of Transport is beginning the development of this new scheme. The existing DDS remains with the Department of Finance and will continue to be reviewed in the context of new scheme developments by the Department of Transport.
As the Deputy will be aware, when this government took office, we committed to a step change in the delivery of supports and services for people with disability and their families.
Budget 2026 is the first step in delivering on this ambition, providing some €3.83 billion to specialist disability services next year, an unprecedented increase of €618 million, or almost 20%.
This funding will be vital in delivering the National Human Rights Strategy for Disabled People. The commitment to develop a new scheme by the Department of Transport, and in this context review the Disabled Drivers and Disabled Passengers Scheme, are strong commitments in this strategy.
406. Deputy James O'Connor asked the Tánaiste and Minister for Finance the action he will take to increase the six-month time limit for income tax exemption to complete a retraining course paid for by the employer as part of a redundancy package; and if he will make a statement on the matter. [29579/26]
View answerSection 201 ‘Exemptions and Reliefs in respect of tax under section 123’ of the Taxes Consolidation Act 1997 provides a number of reliefs from income tax on a lump sum payment arising from the termination of an employment. Section 201(1A) provides that, where an employer pays the cost of retraining an employee as part of a redundancy package, that cost of the retraining, up to a maximum of €5,000, will be exempt from income tax.
For the retraining payment to qualify for the exemption under Section 201(1A), certain conditions must be met. These conditions are:
• the employee is a person who has at least 2 years continuous full-time service;
• the retraining is part of a redundancy package and is designed to improve skills or knowledge used either in obtaining gainful employment or setting up a business; and
• the retraining is completed within 6 months of the termination of employment.
The grant cannot be provided as a monetary part of a redundancy package by the employer.
In addition, where a redundancy package which includes a retraining opportunity is provided by an employer, the retraining must be available to all eligible employees in order to be eligible for the exemption.
I do not currently have any plans to amend this timeline for completion of this retraining, but of course matters are kept under review.
Further guidance on this matter can be found in TDM Part 05-05-19 Payments on Termination of an Office or Employment or Removal from an Office or Employment – www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-05-19.pdf.
407. Deputy Michael Collins asked the Tánaiste and Minister for Finance the rationale for the decision to reduce the VAT rate for hairdressers and barbers from 13.5% to 9% from July 2026, while excluding beauty services from the same measure; whether his Department carried out an assessment of the comparability of operating costs and business models across these closely related sectors; and if he will make a statement on the matter. [29704/26]
View answer408. Deputy Michael Collins asked the Tánaiste and Minister for Finance if he acknowledges that maintaining a higher VAT rate for beauty services than for hairdressers and barbers may create an uneven competitive environment within the personal care sector; whether this divergence was considered during the formulation of the VAT measure; and whether he will review the decision with a view to ensuring fair and consistent treatment across comparable small businesses. [29705/26]
View answer409. Deputy Michael Collins asked the Tánaiste and Minister for Finance the consideration that has been given to the sustained cost pressures facing small, independent beauty businesses, including rising rent, wages, insurance, utilities, training requirements, and professional product costs; whether these factors were taken into account when deciding not to extend the reduced VAT rate to the beauty sector; and if additional supports are being considered. [29706/26]
View answer410. Deputy Michael Collins asked the Tánaiste and Minister for Finance the estimated impact of excluding beauty services from the proposed VAT reduction on employment and business viability in towns and villages, particularly in rural areas; whether he accepts that small beauty enterprises play an important role in local economies, supply chains and community wellbeing; and if he will make a statement on the matter. [29707/26]
View answer416. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the rationale for reducing the VAT rate for hairdressing and barbering services to 9% from July 2026 while excluding beauty services; the criteria used to determine eligibility for the reduced rate; whether he will consider extending the reduced rate to beauty services given similar cost pressures; and if he will make a statement on the matter. [30184/26]
View answer422. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if his Department will consider including the beauty sector in the VAT reduction measure from July 2026; and if he will make a statement on the matter. [30294/26]
View answer423. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to consider and allow for a reduction in VAT to 9% for a sector (details supplied) in line with hairdressers and barbers; and if he will make a statement on the matter. [30298/26]
View answer425. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the rationale for excluding businesses within the beauty/nail salon sector from the recent VAT reduction to 9%, when barbers and hairdressers were included; if he will consider offering supports to offset this decision to exclude them; and if he will make a statement on the matter. [30490/26]
View answer440. Deputy Matt Carthy asked the Tánaiste and Minister for Finance in relation to the upcoming VAT reduction for services including hair dressing, whether his Department has conducted any analysis of the feasibility and cost of applying the reduction to associated services such as those provided by beauty salons, nail technicians and skin clinics; and if he will make a statement on the matter. [30853/26]
View answer443. Deputy Danny Healy-Rae asked the Tánaiste and Minister for Finance for an update on VAT rates (details supplied); and if he will make a statement on the matter. [30970/26]
View answerI propose to take Questions Nos. 407, 408, 409, 410, 416, 422, 423, 425, 440 and 443 together.
I am advised by Revenue that the VAT rating of goods and services is subject to the requirements of the EU VAT Directive 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 are exempt from VAT or fall within the categories of goods and services listed in Annex III of the EU VAT Directive, to which Member States are permitted to apply lower VAT rates subject to certain rules.
Beauticians are not included in the categories of goods and services on which the EU Directive allows a lower rate of VAT, and therefore they would fall to be taxed by Member States at their standard rate of VAT – which in Ireland is currently 23%. However, the Directive allows that a Member State may retain certain long-standing VAT arrangements that they had in place, subject to strict conditions including that the terms of the historic arrangement cannot be extended.
On this basis, Ireland is permitted to retain its long-standing application of its reduced VAT rate – which is currently 13.5% – to services related to the care of the human body, which includes beautician services. In accordance with the Directive this arrangement is treated as a ‘parked’ rate, which means that it cannot be reduced below 12%. If Ireland were to cease the application of the parked rate to these supplies, then under the terms of the Directive these services would have to be subject to the standard rate of VAT.
As hairdressing services are specifically included in Annex III and are not a ‘parked’ item, it is possible to apply the 9% rate to them. Therefore, in accordance with Finance Act 2025 the 9% rate will apply to hairdressing services from 1 July 2026. This measure includes hairdressing services provided by beauticians but does not extend to other beauty services.
411. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated amount, by total value of deposits cover by the deposit guarantee scheme held in financial institutions in Ireland; and if he will make a statement on the matter. [29732/26]
View answerThe Deposit Guarantee Scheme (DGS) provides enhanced protection for depositors up to the value of €100,000 per person per institution. The DGS protects depositors in the event of a Credit Institution (Banks and Credit Unions) authorised by the Central Bank of Ireland (CBI) being unable to repay deposits. The level of deposit protection is harmonised across the European Union (EU), and the DGS is administered in Ireland by the CBI.
The total value of covered deposits held by credit institutions in Ireland as at the 31 December 2025 is expected to be published by the EBA shortly. For reference the total covered deposits as at 31 December 2024 was €154.233 Billion.
Please see link to EBA site for your information www.eba.europa.eu/activities/single-rulebook/regulatory-activities/depositor-protection/deposit-guarantee-schemes-data
The total value of the DGS Contributory Fund as at the 31 December 2025 was €1.248 Billion. The figures for all previous years are available on the European Banking Authority’s (EBA) website. All Credit Institutions authorised by the CBI are required to contribute to the DGS Contributory Fund.
The current DGS Contributory Funds are attributed to contributions received from Credit Institutions for the period 2016 to 2023, which is the period during which the DGS Contributory Fund was built up in order to reach a target level of 0.8% of covered deposits. This target level was met in July 2024 and as such the CBI sought no contributions from Credit Institutions in the 2024 or 2025 contribution cycles, the CBI have advised that this remains under review.
412. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the rationale for reducing the excise on private jet fuel alongside the excise cuts to petrol and diesel; the reason it is possible under EU law to have a different rate of excise on green diesel marked gas oil when it is a heavy oil used as a propellent; if a similar approach could have been taken to ensure private jets fuel was not discounted; and if he will make a statement on the matter. [29733/26]
View answerIreland’s excise duty treatment of fuel is governed by European Union law as set out in Directive 2003/96/EC, commonly known as the Energy Tax Directive (ETD). ETD provisions on liquid fuels are transposed into national law in Finance Act 1999 (as amended) which provides for the application of excise duty, in the form of Mineral Oil Tax (MOT), to liquid fuels.
The ETD prescribes that in addition to adhering to minimum rates, the excise duty rate on a particular fuel type used for propellant purposes must be consistent across all propellant uses for that fuel. This means that the same MOT rate must apply to heavy oil, whether it is used as a propellant in motor vehicles, in aircraft or in waterborne vessels. Ireland has no discretion in this regard and a change to the MOT rate on auto-diesel must also be applied to the MOT rate on heavy oil used in aircraft (jet fuel). As a result of the recent rate cuts, auto-diesel and jet fuel are now both subject to an MOT rate of €371.85 per 1,000 litres. I am advised by Revenue that current and historical MOT rates are published on Revenue’s website at www.revenue.ie/en/tax-professionals/tdm/excise/excise-duty-rates/energy-excise-duty-rates.pdf
Under the ETD, heavy oil used for non-propellant purposes may be taxed at reduced rate of excise. Use of diesel in stationary motors, in construction machinery, in off-road vehicles, or for heating, are all examples of non-propellant uses to which Member States may apply a reduced rate of excise. Heavy oil used in an agricultural tractor, which has been designed or constructed primarily for use for agricultural purposes, also falls within the category of non-propellant uses to which Member States may apply a reduced rate of excise. Heavy oil used as a fuel in road vehicles (auto-diesel), in aircraft (jet fuel) or in watercraft, must be taxed at a standard rate of excise, i.e. such usage does not qualify for a reduced rate.
In line with the ETD, Ireland applies a reduced rate of MOT to heavy oil used for non-propellant purposes. Such fuel must be marked with prescribed markers, and it is generally referred to as Marked Gas Oil (MGO) or farm/agri/green diesel.
