Written Answers Nos. 413-432
413. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance the number of help-to-buy claims approved since July 2020, by county; the number of applicants associated with these claims; the number of claims by homebuyers excluding self-builds, by county; and the number of these claims relating to purchases [29813/26]
View answerThe 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 scheme has supported over 64,000 individuals or couples to buy or build their own home. The average property value of approved HTB claims was €363,600, to date.
I am advised by Revenue that, in the period 1 July 2020 to 22 April 2026, there were 46,112 approved HTB claims covering 83,644 applicants; 35,642 of these approved claims related to purchases while the remaining 10,470 related to self-builds.
The table below provides a breakdown of these approved claims and applicants by county.
|
County |
Claims Approved |
Applicants |
Claims Approved (Purchased) |
Claims Approved (Self-Build) |
|
Carlow |
488 |
855 |
324 |
164 |
|
Cavan |
461 |
848 |
199 |
262 |
|
Clare |
861 |
1,568 |
408 |
453 |
|
Cork |
7,044 |
12,749 |
5,651 |
1,393 |
|
Donegal |
909 |
1,642 |
374 |
535 |
|
Dublin |
6,957 |
12,342 |
6,872 |
85 |
|
Galway |
2,250 |
4,079 |
1,164 |
1,086 |
|
Kerry |
570 |
1,031 |
131 |
439 |
|
Kildare |
5,491 |
10,118 |
5,267 |
224 |
|
Kilkenny |
982 |
1,781 |
569 |
413 |
|
Laois |
1,505 |
2,765 |
1,231 |
274 |
|
Leitrim |
131 |
243 |
33 |
98 |
|
Limerick |
1,529 |
2,746 |
1,020 |
509 |
|
Longford |
128 |
239 |
13 |
115 |
|
Louth |
2,409 |
4,388 |
2,163 |
246 |
|
Mayo |
863 |
1,565 |
302 |
561 |
|
Meath |
4,401 |
8,103 |
3,770 |
631 |
|
Monaghan |
460 |
845 |
109 |
351 |
|
Offaly |
794 |
1,439 |
472 |
322 |
|
Roscommon |
394 |
721 |
165 |
229 |
|
Sligo |
457 |
808 |
306 |
151 |
|
Tipperary |
832 |
1,516 |
319 |
513 |
|
Waterford |
1,335 |
2,409 |
1,044 |
291 |
|
Westmeath |
898 |
1,622 |
614 |
284 |
|
Wexford |
1,828 |
3,309 |
1,234 |
594 |
|
Wicklow |
2,135 |
3,913 |
1,888 |
247 |
|
Totals |
46,112 |
83,644 |
35,642 |
10,470 |
414. Deputy Tony McCormack asked the Tánaiste and Minister for Finance if he will consider making near-neighbour community benefit payments arising from onshore wind farm developments exempt from income tax; and if he will make a statement on the matter. [29999/26]
View answerI understand the Deputy is referring to payments from Community Benefit Funds established by renewable energy projects supported under the Renewable Electricity Support Scheme (RESS).
In May 2025, the Department of Climate, Energy and Environment published a rulebook establishing the rules governing the operation of the Community Benefit Funds. A copy of this document is available at:[https://assets.gov.ie/static/documents/Rulebook_for_CBFs_under_RESS_branded.pdf] .
Under the RESS terms and conditions, annual payments from a Community Benefit Fund of between €500 and €1,000 are mandated to be made to each household within a distance of 2km to a turbine on an annual basis (the amount depends on the proximity of the household to a turbine).
The annual Community Benefit Fund payments are a form of income. Income is generally taxable in the hands of the recipient except where specifically exempted by tax legislation. There is no specific tax exemption for payments received from a Community Benefit Fund.
I have been advised by Revenue that such annual payments will generally be chargeable to tax under Schedule IV of Case D. The payment may also be subject to PRSI and the USC, depending on the recipient’s circumstances.
If an individual receiving the payment is a chargeable person, broadly speaking, someone with self-employment income, the payment should be declared on the Form 11 Income Tax return and the appropriate tax paid. If the receipt of this income makes a person chargeable for the purposes of the Income Tax Acts – that is, if the non-PAYE income of the person for the tax year, including the Community Benefit Fund payment, is in excess of €5,000 - the person will be required to register for self-assessment, file a Form 11 and pay any tax due online in advance of the return due date for the tax year.
If the person receiving the payment is not a chargeable person and their total non-PAYE income, including the Community Benefit Fund payment, is below €5,000, the income can be declared online via myAccount by signing in, selecting the relevant tax year, requesting a Statement of Liability, completing the Income Tax Return, and adding the relevant income under the Non-PAYE income section.
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, and having regard to available resources and the sound management of the public finances.
415. Deputy Ruairí Ó Murchú asked the Tánaiste and Minister for Finance the reason paramedics and EMTs are excluded from receiving flat rate expenses allowance when every other medical professional is included; if there are plans to include paramedics and EMT's in the flat rate expenses list in 2026; and if he will make a statement on the matter. [30181/26]
View answer417. Deputy Michael Collins asked the Tánaiste and Minister for Finance the rationale for excluding paramedics and emergency medical technicians employed by the National Ambulance Service from eligibility for the flat-rate expense allowance for uniform laundering (details supplied); and if he will make a statement on the matter. [30226/26]
View answer418. Deputy Michael Collins asked the Tánaiste and Minister for Finance whether he will request the Revenue Commissioners to review the current occupational classification applied to paramedics and emergency medical technicians for the purposes of flat-rate expense relief, with a view to extending the uniform laundering allowance to these frontline pre-hospital healthcare professionals; and if he will make a statement on the matter. [30227/26]
View answer419. Deputy Michael Collins asked the Tánaiste and Minister for Finance if he has considered the impact of rising electricity and living costs on paramedics and EMTs who are required to launder uniforms after individual shifts due to contamination risks; whether he will consider introducing or extending a modest tax relief to alleviate these unavoidable out-of-pocket expenses; and if he will make a statement on the matter. [30228/26]
View answer420. Deputy Michael Collins asked the Tánaiste and Minister for Finance if he accepts that paramedics and emergency medical technicians carry out clinical duties comparable to those of other healthcare professionals who qualify for a flat-rate uniform laundering allowance; whether he will act to ensure parity of treatment across frontline healthcare roles; and if he will make a statement on the matter. [30229/26]
View answer438. Deputy Paul Murphy asked the Tánaiste and Minister for Finance the reason paramedics and EMTs are excluded from receiving the same flat rate expense relief available to nurses; and if he will instruct his Department to include them in this scheme. [30823/26]
View answerI propose to take Questions Nos. 415, 417, 418, 419, 420 and 438 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: https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-02-20.pdf
421. Deputy Carol Nolan asked the Tánaiste and Minister for Finance to provide details on all open EU infringement proceedings where the subject of the infringement relates to the functions of his Department; the reason the infringement proceedings were initiated; the procedural stage of the infringement proceedings; and if he will make a statement on the matter. [30267/26]
View answerThe Department of Finance currently has 8 open infringements. Officials in my Department have been and will continue to work closely with colleagues in the Commission and the Office of the Parliamentary Counsel to the Government (OPC) to progress each infringement and resolve any outstanding open issues.
The full list of the infringements open against the Department of Finance, the reason the infringements were initiated, and the current procedural stage of each open infringement are outlined in the table below:
|
Directive |
Procedural stage of the infringement proceedings |
The reason the infringement proceedings were initiated |
|
Directive (EU) 2018/843 of the European Parliament and of the Council of 30 May 2018 amending Directive (EU) 2015/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing and amending Directives 2009/138/EC and 2013/36/EU. |
Letter of Formal Notice |
The LFN asserts that Ireland has incorrectly transposed Directive (EU) 2018/843. The LFN claims that Ireland has failed in its obligations under Articles 31(4) and 31(5) of Directive (EU) 2015/849 as amended by Directive (EU) 2018/843. The concerns raised by the EU Commission relate to the completeness, accuracy and accessibility of the CRBOT. It can be considered that SI 440 of 2025 addresses the first two of these issues. Work to address the accessibility piece is actively underway and a response has been issued to the Commission to address their queries. |
|
Directive (EU) 2021/2118 relating to insurance for motor vehicles. |
Awaiting closure |
The Department of Finance is responsible for transposing Articles 1(8) and 1(18) of the Directive into law in Ireland. These Articles were not fully transposed into law in Ireland before the transposition deadline of 23 December 2023. However, these Articles have now been transposed pursuant to the Motor Insurance Insolvency Compensation Act 2024. |
|
Failure to fulfil obligations of Regulation 883/2013 concerning European Anti-Fraud Office (OLAF). |
Letter of Formal Notice |
Failure to name a national competent authority to fulfil the obligations under Article 7(3a) of Regulation 883/2013. Competent Authority has since been appointed. |
|
Failure to comply with obligations linked to “SURV3” Surveillance system. |
Reasoned Opinion |
This falls under the responsibility of the Revenue Commissioners and relates to the delays in implementing IT systems reforms for Customs authorities. The system has now gone live and there are no further developments. |
|
Directive (EU) 2023/2225 of the European Parliament and of the Council of 18 October 2023 on credit agreements for consumers and repealing Directive 2008/48/EC |
Letter of Formal notice |
Directive was not transposed into Irish law by the transposition deadline of 20 November 2025. Officials continue to engage with the OPC to complete the transposition. |
|
Directive (EU) 2023/2673 of the European Parliament and of the Council of 22 November 2023 amending Directive 2011/83/EU as regards financial services contracts concluded at a distance and repealing Directive 2002/65/EC |
Letter of Formal notice |
Directive was not transposed into Irish law by the transposition deadline of 19 December 2025. Officials continue to engage with the OPC to complete the transposition. |
|
Council Directive (EU) 2024/1265 on requirements for budgetary frameworks of the Member States |
Letter of Formal Notice |
Directive was not transposed into Irish law by the transposition deadline of 31 December 2026. Officials continue to engage with the OPC to complete the transposition. |
|
Directive (EU) 2024/1619 of the European Parliament and of the Council of 31 May 2024 amending Directive 2013/36/EU as regards supervisory powers, sanctions, third-country branches, and environmental, social and governance risks |
Letter of Formal Notice |
Directive was not transposed into Irish law by the transposition deadline of 10 January 2026. Officials continue to engage with the OPC to complete the transposition. |
424. Deputy Emer Currie asked the Tánaiste and Minister for Finance the main policy achievements of his Department since 22 January 2025; and if he will make a statement on the matter. [30477/26]
View answerSince 22 January 2025, the Department of Finance has delivered a number of policy achievements which include:
Previous PQ responses Dáil Question No. 345 (Ref: 38754/25) answered on 15 July 2025, Dáil Question No 162 (Ref: 70523/25) 10 December 2025 and Dáil Question No 56 (Ref: 23076/26) 25 March 2026 respectively, summarised the policy achievements of my Department up to March 2026. I have included additional policy achievements since my last update in March in my response below.
Annual Progress Report 2026
The Government’s Annual Progress Report (APR) for 2026 was published on 21 April. The publication is an important milestone in Ireland’s annual economic and fiscal cycle and forms a central part of our engagement with the European fiscal framework. The APR set out the Department of Finance’s latest macroeconomic and fiscal forecasts for the remainder of the decade, providing an evidence-based assessment of where our economy stands today and the risks the economy faces into the future.
It is an EU legal requirement and part of the reformed European fiscal architecture. Ireland’s second APR was prepared in line with guidelines prepared by the European Commission. It also incorporates the Department’s spring forecasts for the main economic and fiscal variables for the period 2026-2030.
State’s Shareholding in the Banking Sector
The State retains a 57.4 per cent shareholding in Permanent TSB. The board of PTSB announced a Formal Sale Process (“FSP”) on 30 October 2025. This process was conducted under the Irish Takeover Rules and resulted in the board unanimously recommending a cash offer from a subsidiary of BAWAG Group AG. The Tánaiste and Minister for Finance, with the agreement of Cabinet, committed to voting all of the Minister’s PTSB shares in favour of BAWAG’s cash offer. The FSP continues to be, conducted in accordance with the Irish Takeover Panel Rules and under the supervision of the Takeover Panel. The Recommended Cash Offer is envisaged to be implemented by means of a High Court sanctioned Scheme of Arrangement.
Commencement of the Credit Union Strategy Project
The Strategy Project, a Programme for Government commitment, commenced in April and will deliver a sector-wide approach to futureproof the credit union movement.
The Project Governance Board has commenced work to agree the Terms of Reference, governance arrangements, and a workplan for engagement with credit unions and their members. This phase represents the initial setup of the project.
Participation from credit union CEOs, Directors, and suitably qualified staff will be required at later stages. Further details on the project scope, timelines and participation arrangements will be communicated in due course.
Once these elements are approved, the Strategy Committee will begin its work of strategy development. The overall project is expected to take approximately 12 months to complete.
Continue to progress enactment of the Credit Union (Amendment) Act 2023
The provisions of the Credit Union (Amendment) Act 2023 relating to corporate credit unions will commence when the Central Bank of Ireland has developed the appropriate regulations.
The sector is considering the potential uses of the corporate credit union, including centralised treasury function, and a number of initiatives are already in progress. A significant level of informal discussions are taking place amongst credit union stakeholders to develop the potential uses of such an entity, so that appropriate regulations can be developed.
A corporate credit union could be a transformative tool for the sector that will support agreed strategic initiatives, but it will require significant collaboration within the sector. In addition to this, the Central Bank of Ireland will need to develop a comprehensive set of regulations on the operation of such an entity.
Funds Review
The Funds Review was published in 2024. An Implementation Plan was published in October 2025, as committed to in the Programme for Government. At the time of publication, thirty of the recommendations were either complete, on a path to completion or progressing including completion of substantive recommendations on ETFs and the AIF Rulebook, both by the Central Bank.
Twelve recommendations remained under consideration, including four related to retail investment tax which will take account of developments at EU level. To address four of the outstanding recommendations, a Roadmap is being developed, for publication in the coming months, which will set out a proposed approach to simplify and adapt the tax framework to encourage retail investment. However, in the meantime, amendments were made in Finance Act 2025 to reduce the rate of taxation that applies to Irish and equivalent offshore funds and Irish and foreign life assurance products from 41 per cent to 38 per cent.
In line with a further recommendation, the first annual savings and investment forum is was held on 31 March 2026. In addition, an amendment was made in Finance Act 2025 to support the growth of private assets through Investment Limited Partnerships.
As a result of the foregoing thirty-six of the forty-two recommendations are now either complete, on a path to completion or progressing.
Local Property Tax (LPT)
The Finance (Local Property Tax and Other Provisions (Amendment) Act 2025 was enacted in July last year. This Act provided for a new method of calculating LPT liabilities in advance of the new valuation period commencing this year, with reference to the self-assessed market values as of 1 November 2025. Statistics published by the Revenue Commissioners last month following revaluation show that 97% of property owner valuations are the same or one band higher or lower than the Revenue guidance. LPT continues to have high rates of compliance, with all of the tax’s yield accruing to local authorities.
Living City Initiative
The Living City Initiative was extended to Athlone, Drogheda, Dundalk, Letterkenny and Sligo on 8 April 2026.
Budget 2026
Budget 2026 introduced a number of tax changes to support households, the housing market, enterprise, SMEs and the Agricultural sector and climate action. Many of these changes came into effect from 1 January 2026 with more due to come into effect on 1 July 2026.
OECD Side-by-Side Package Agreement
On 5 January 2026, a Side-by-Side Package Agreement on Global Minimum Tax was approved and adopted by the OECD / G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS), including Ireland. The Agreement delivers a solution which preserves the objectives of the Global Minimum Tax while allowing for co-existence with the US tax system and other qualifying regimes in the future. Officials are continuing to engage at the OECD to support implementation of global minimum tax through further administrative guidance and simplification measures.
Enhanced Credit for Visual Effects Work
An amendment to the existing Section 481 Film Tax Credit has received State Aid approval from the European Commission for enhanced tax credit for visual effects work. The measure will allow for a new 40 per cent rate of tax credit for productions with a minimum of €1 million of eligible expenditure on relevant VFX work. This rate will apply to eligible expenditure of up to a maximum of €10 million per production. The standard rate of 32 per cent will continue to be available in respect of eligible expenditure above this cap. Regulations are currently being drafted, and the enhanced rate will commence thereafter.
426. Deputy Mattie McGrath asked the Tánaiste and Minister for Finance whether the Government or the Central Bank of Ireland is engaging with the European Payments Initiative regarding the development of a service (details supplied), or other EU wide instant account to account payment solutions; if Irish banks have indicated plans to participate in such schemes; and the steps being taken to ensure that Ireland keeps pace with EU partners in the rollout of consumer friendly instant payment services built on SEPA Instant. [30585/26]
View answerAs the Deputy will be aware, whether or not to participate in a payment solution, such as Wero, is ultimately a commercial decision for each individual bank. That being said, several policy actions have been taken or are underway, which aim to increase uptake of instant account to account payment solutions both in Ireland and across the EU.
The Instant Payments Regulation has achieved widespread availability of instant credit transfers across the single market, including in Ireland; thereby driving efficiency gains in settlement and adoption of open banking payment initiation services.
Prior to the introduction of the instant payment’s regulation Ireland had limited adoption of instant payments by banks compared to other EU member states. In accordance with the Instant Payments Regulation, Irish Banks have been capable of receiving instant payments since January 2025 and capable of sending instant payments since October 2025.
Additionally, the Digital Euro will provide EU citizens with a pan European instant account to account payment solution. The Digital Euro Regulation remains under negotiation at EU level; it is our ambition to reach political agreement during our Presidency of the Council of the European Union.
Domestically, Ireland’s National Payments Strategy (NPS) requires the “Availability of at least one 'pay by account’ solution as a convenient and trusted alternative to cards and cash.” Under the NPS, the Central Bank established the Pay by Account (PAYBAC) Working Group “to coordinate enhancements to the payments ecosystem that facilitate the successful uptake of PAYBAC functionality in Ireland”. This working group is, amongst other things, examining the potential of open banking to promote account to account payments in Ireland.
While Wero could have the potential to become an account-to-account payment solution with EU-wide reach, it is not yet available throughout the EU. Indeed, at present there is no EU-wide payment solution based on instant payments. Nevertheless, Wero and the European Payments Alliance announced a collaborative approach last summer.
Separately, Irish banks launched Zippay last month. Although Zippay does not offer the same suite of solutions as Wero, its initial focus being on person-to-person payments, the introduction of Zippay is following the same path as national payment solutions seen elsewhere in Europe. Typically, solutions that focus first on personal payments can evolve into e-commerce payments and subsequently to physical in-store payments.
427. Deputy Ged Nash asked the Tánaiste and Minister for Finance if it is the current policy of his private office/Department to formally invite or notify all local Oireachtas members of constituency events at which Ministers are in attendance in the course of performing their ministerial duties and functions; if he will provide the Department's current policy or protocol on this; and if he will make a statement on the matter. [30597/26]
View answerThe Department of Finance does not issue invitations to members of the Oireachtas for official events I attend.
There are events that are organised by the Department of Finance, such as the annual National Economic Dialogue, where other Government Ministers and members of the Oireachtas are invited to attend.
428. Deputy Ged Nash asked the Tánaiste and Minister for Finance to provide a list of all events across every constituency attended by the Minister in the course of his ministerial duties since 1 January 2026, where formal invitations/notifications to attend were not issued by his office to all local Oireachtas members; and if he will make a statement on the matter. [30615/26]
View answerThe Department of Finance does not issue invitations to members of the Oireachtas for official events I attend.
429. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the merits on financially incentivising the use of HVO fuel instead of diesel to support achieving our climate emission targets; and if he will make a statement on the matter. [30678/26]
View answer430. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on creating a regulation that would require parity between the price of HVO fuel and diesel fuel to support achieving our climate emission targets; and if he will make a statement on the matter. [30681/26]
View answerI propose to take Questions Nos. 429 and 430 together.
Regarding the broader policy perspective on the merits of incentivising biofuels such as HVO to reduce emissions, this is a matter for my colleague the Minister for Climate, Energy and Environment, while road transport emissions specifically is a matter for the Minister for Transport. In this regard I note that the Department of Transport has commissioned a study concerning the hierarchy of use of HVO across transport and other sectors, and when complete this research will be presented to the Alternative Fuels for Transport Working Group established by that Department.
With regard to tax treatment of HVO, liquid fuels, including biofuels such as hydrotreated/hydrogenated vegetable oil (HVO), are subject to Value-Added Tax (VAT), and to excise duty in the form of Mineral Oil Tax (MOT).
The VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law is obliged to comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate unless they fall within Annex III of the Directive, in respect of which Member States may apply a lower rate of VAT.
Motor fuels such as petrol, including bio-ethanol petrol blends, and auto-diesel are not included in the categories of goods and services on which the EU Directive allows a lower rate of VAT, and so they are liable to VAT at the standard rate, currently 23%. Biofuel and non-food vegetable oils, such as HVO, used to fuel vehicles are similarly liable to VAT at the standard rate and Ireland has no discretion in this regard.
Regarding MOT, biofuels which are produced from biomass qualify for relief from the carbon component of MOT under section 100(5) of Finance Act 1999 (as amended). This means that biofuels, such as HVO, bio-ethanol and Fatty Acid Methyl Ester (FAME), are only subject to the non-carbon component of MOT. In the case of blended fuels, the biofuel relief applies to the biofuel portion. I am advised by Revenue that current effective MOT rates on biofuels, along with comparable MOT rates for fossil fuels, such as auto-diesel, are published on Revenue’s website at : https://www.revenue.ie/en/companies-and-charities/excise-and-licences/mineral-oil-tax/liquid-substitute-fuels/index.aspx
For auto fuels, the current rate of carbon tax is €71 per tonne of CO2 emitted. For auto diesel this leads to a per litre charge of approximately 23 cent per litre on a VAT inclusive basis. As such HVO is currently receiving a significant relief which serves to incentivise the its uptake.
The tax treatment of HVO in the freight sector, and possible further incentives for its use, was examined in the Department’s most recent Tax Strategy Group paper on Energy, Environmental and Vehicle Tax, which is available on my Department’s website at: [https://www.gov.ie/en/department-of-finance/collections/budget-2026-tax-strategy-group-papers/]
431. Deputy Barry Ward asked the Tánaiste and Minister for Finance 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. [30696/26]
View answer432. Deputy Barry Ward asked the Tánaiste and Minister for Finance 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. [30714/26]
View answer433. Deputy Barry Ward asked the Tánaiste and Minister for Finance 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. [30734/26]
View answer434. Deputy Barry Ward asked the Tánaiste and Minister for Finance the 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. [30751/26]
View answer435. Deputy Barry Ward asked the Tánaiste and Minister for Finance 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. [30772/26]
View answer439. Deputy Barry Ward asked the Tánaiste and Minister for Finance 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. [30842/26]
View answerI propose to take Questions Nos. 431, 432, 433, 434, 435 and 439 together.
I wish to advise the Deputy that my Department and some of the agencies under the Department’s remit is provided with accommodation by the OPW. The Department’s Headquarters in Government Buildings is a protected structure which impacts the amount of upgrading that can be done.
I understand that the solar panel policy and requirement comes from the [Energy Performance of Buildings Directive], which is under the policy remit of my colleague the Minister for Housing, Local Government and Heritage with responsibility for transposing the Directive falling to that Department.
My Department engages with colleagues in the Government Buildings complex and the OPW’s Architectural and Engineering Services Divisions on identification of projects that will assist in achieving additional energy efficiencies.
The Deputy may wish to note that my Department strives to effect tangible reductions in its carbon footprint by active engagement with the Energy Section of the Department of the Environment Climate and Communications (DECC) as well as the Sustainable Energy Authority of Ireland (SEAI). My Department and a number of bodies under its ageis have published Climate Action plans.
