Written Answers Nos. 478-499
478. Deputy Paul Murphy asked the Minister for Enterprise, Tourism and Employment the membership, terms of reference and upcoming meetings of the Sectors of the Future Council, which was created through Action 17 of the Large Energy-user Action Plan (LEAP). [30638/26]
View answerThe Large Energy User Action Plan (LEAP) seeks to enable Ireland to attract next generation investment in energy intensive industries and sectors across our regions, which will deliver significant societal, employment and economic benefit. A key pillar of LEAP implementation will be the future establishment of green energy parks within which to co-locate energy intensive industry with the supply of renewables and other enabling infrastructure.
Action 17 of LEAP provides for the establishment of a ‘Sectors of the Future’ Council, which will provide expert advice that contributes to evolving Government industrial policy as it relates to green energy parks established under the LEAP framework. It is currently envisaged that membership of this group will comprise external stakeholder experts, with commercial and technical knowledge of targeted energy intensive sectors.
Consistent with the Action 17 delivery timeline specified in LEAP, it is intended that the terms of reference and the initial membership of this Council will be formally established over the coming months and by no later than the end of 2026.
479. Deputy Sinéad Gibney asked the Minister for Enterprise, Tourism and Employment if he will provide an update on the Action Plan for Collective Bargaining; and if he will make a statement on the matter. [30952/26]
View answerOn 5 November 2025, I launched Ireland’s Action Plan to Promote Collective Bargaining, a comprehensive strategy aimed at strengthening the country’s well-established system of voluntary industrial relations, one of the first countries in the EU to prepare such a plan. While other countries waited to see the outcome of a European Court of Justice decision on the Adequate Minimum Wage Directive, I was committed to delivering a plan whatever the court decided and delivered on this promise.
The Action Plan is an ambitious one, with more than 20 actions to be delivered over the duration of the plan, including building a research base, building capacity and skills, and other measures to support collective bargaining.
A Technical Sub-Group on LEEF, consisting of Department officials and the Social Partners are meeting regularly to progress the implementation of the Action Plan, with good engagement across a range of actions already.
The Action Plan is being delivered on a phased basis and supported by a robust monitoring framework, including a mid-term review scheduled for 2028. This phased and responsive approach will ensure the continued relevance of the Plan in the context of evolving labour market conditions and the collective bargaining landscape.
480. Deputy Sinéad Gibney asked the Minister for Enterprise, Tourism and Employment the steps his Department is taking to address labour displacement from Artificial Intelligence within and beyond what is set out in the Programme for Government, in the context of increasing concerns around the reach of such displacement to multiple sectors within the Irish economy; and if he will make a statement on the matter. [30951/26]
View answerThe Programme for Government 2025: Securing Ireland’s Future recognises artificial intelligence as a key driver of economic change. Artificial intelligence is also a disruptive technology. It is important to acknowledge that while it will generate significant opportunities, it also poses risks of job displacement. As a result, the development of new skills and capacities within the workforce will be essential, given the likelihood that new types of roles will emerge.
The ESRI and the Department of Finance’s recent report, Artificial Intelligence and Income Inequality in Ireland, published earlier this month underlines that forward looking government policy, particularly focused on lifelong learning and reskilling programmes, can play a decisive role in reducing the potential impact of AI on jobs. It also highlights the potential resilience of the workforce to AI adoption, with our high third level educational attainment providing a significant boost to worker adaption to new technologies, including AI.
This is precisely why the new National Digital & AI Strategy, Connecting our People, Securing our Future, commits to supporting workers in managing the impacts of potential job displacement by ensuring access to agile, fit-for-purpose and high-quality upskilling and reskilling opportunities.
Key deliverables from the Department of Further and Higher Education, Research, Innovation and Science to ensure the alignment of skills provision to support workers to adapt to changes arising from AI include:
• Roadmap for Technology Skills of the Future to ensure the skills ecosystem remains future-focused.
• A new online one-stop-shop AI Skilling Platform for employers and individuals.
• A nationwide Digital and AI skilling campaign to highlight opportunities.
• A National Skills Observatory to analyse labour market dynamics and skills development across all skills needs, identifying gaps in provision, and enabling additional skills initiatives.
In October 2025, research from the Expert Group on Future Skills Needs found that AI adoption in Ireland is accelerating, with demand for AI roles and usage doubling since 2023, highlighting strong labour-market dynamism. It states that Ireland’s enterprise sector and workforce are adapting rapidly to AI. Across several metrics, Ireland is close to the top of global rankings in relation to AI with a very strong demand for persons with AI skills but also a robust pipeline of quality jobs in this field.
It will be important to closely monitor AI developments across the labour market. My Department is actively doing this by funding and co-funding forward-looking research, including Skills for Digital Specialists 2030, a new Working in Ireland Survey led by UCD, alongside ongoing collaboration with the OECD.
Finally, it is important to note that current labour-market conditions remain strong. Employment stands at 2.83 million, up 56,700 year-on-year to Q4 2025, with record participation and near-record low unemployment.
481. Deputy Sinéad Gibney asked the Minister for Enterprise, Tourism and Employment for an update on the establishment of the national AI office, including any efforts being made to ensure adequate parliamentary scrutiny and oversight of the process; and if he will make a statement on the matter. [30950/26]
View answerAs the Deputy will be aware, Ireland has adopted a distributed model of regulation to meet Ireland's obligations under the EU AI Act, with the AI Office of Ireland at the central co-ordinating body under this model.
The AI Office of Ireland will provide the strategic governance with respect to the AI Act and facilitate the efficient, consistent, and coordinated interpretation and implementation of the AI Act in cooperation with the designated national Competent Authorities. The AI Office will also act as the Single Point of Contact for the EU Commission, the Market Surveillance and Notifying Authorities, and for the public; host a panel of technical expertise; and become a focal point for AI innovation in Ireland.
My Department is actively working with the Office of Parliamentary Counsel on the priority drafting of domestic legislation that will provide for the implementation and enforcement of the EU AI Act at national level, including the establishment of the AI Office of Ireland. The AI Office will be established an independent statutory entity with an independent Board and a Chief Executive Officer, both appointed through an open and transparent Public Appointments Service process.
The statutory status and governance structure of the AI Office of Ireland reflects that of established regulatory bodies and is in line with the Government’s Code of Practice for the Governance of State Bodies. The AI Office will be required to prepare a statement of strategy, annual work programmes and annual reports. Its accounts will be audited by the Comptroller and Auditor General with the CEO accountable to the Public Accounts Committee and other Oireachtas Committees as required.
€1.5 million has been allocated to the start-up phase of the AI Office in 2026. Key personnel have been recruited with further recruitment ongoing, and work is underway on ensuring the required systems and processes are in place for operation of the AI Office from August of this year. Further resourcing will be addressed as part of the ongoing budget 2027 process to ensure the AI Office is appropriately resourced to align with its increasing responsibilities beyond the start-up phase in 2026. The distributed model approach also leverages the resources and expertise of the designated competent authorities, which are well established, experienced, independent regulators of scale.
482. Deputy Sinéad Gibney asked the Minister for Enterprise, Tourism and Employment about his decision to amend legislation to facilitate Enterprise Ireland and the Industrial Development Authority to support Irish businesses entering the Defence space without government approval; and if he will make a statement on the matter. [30949/26]
View answerThe Industrial Development (Amendment) and Miscellaneous Provisions Bill 2026, which I will bring forward very shortly, includes an amendment which will streamline the way in which the enterprise development agencies, IDA Ireland and Enterprise Ireland, can support enterprises in the defence, security and resilience (DSR) sphere.
The Bill amends the Science and Technology Act 1987 by deleting Section 8(5) which requires that the enterprise development agencies secure formal Government approval before they engage in, or promote, any activity of a primarily military relevance.
Ireland’s enterprise landscape is evolving in a rapidly changing European and global context. Increasingly, the Irish enterprise base needs to respond to DSR-aligned technology opportunities which are emerging. This area is evolving to include fields such as cyber defence, space domain awareness, maritime security tasks and hybrid threat monitoring. The Section 8(5) provision is broad, open to varying interpretations, and creates ongoing practical difficulties in determining when, and to what extent, enterprise agency teams - EI or the IDA - may engage with existing or prospective clients that might be considering opportunities in defence, security, or related technologies.
The decision to delete this provision of the 1987 Act reflects the need to modernise an outdated, ambiguous provision so that our enterprise agencies can operate more efficiently and dynamically, as well as responsibly, in this new environment.
Section 8(5) is a provision which originally applied to the now dissolved Eolas agency. It is outdated given the comprehensive, multilayered regulatory environment which now exists in this sphere. A framework already exists in relation to how enterprises operate in the defence and security space, a key part of which is the Control of Exports Act 2023, and this regulatory environment is not affected by the deletion of Section 8(5).
The amendment allows the agencies to support, financially or non-financially, enterprises in the DSR sphere, subject to compliance with all existing controls and legal obligations governing the sector. Every substantive safeguard that protects Ireland’s national security, reputation and international obligations remains fully in force. All the existing checks and controls remain. These include rigorous project appraisal, the Export Controls regime, international treaty obligations, Ministerial powers and Governmental oversight and Defence procurement safeguards.
A key enabler to maximising our engagement in EU funding initiatives is the capacity to utilise the competence and capability of both Enterprise Ireland and IDA Ireland. The European Union is significantly expanding the scale and scope of initiatives in these areas in relation to enterprise and innovation. These include funding mechanisms and collaborative programmes aimed at strengthening Europe’s resilience. Maximising funding from EU programmes, such as the forthcoming European Competitiveness Fund, is economically crucial as failing to fully participate would mean forfeiting potential returns on Ireland’s EU budget contributions.
483. Deputy Ruairí Ó Murchú asked the Minister for Enterprise, Tourism and Employment the 2025 and 2026 capital and current budget allocation for Corporate Enforcement Authority, in tabular form; and if he will make a statement on the matter. [29641/26]
View answerTo ensure the Corporate Enforcement Authority (CEA) is adequately supported to effectively carry out its statutory functions, the budget allocations (Pay and Non-Pay) for 2025 and 2026 have been provided as in table below. The CEA are not in receipt of a capital budget.
|
Year |
CEA Budget Allocation €'000 |
|
2025 |
€11,518 |
|
2026 |
€11,732 |
484. Deputy Michael Collins asked the Minister for Enterprise, Tourism and Employment whether his Department has engaged, or intends to engage, with representatives of the beauty sector regarding the exclusion of beauty services from the forthcoming VAT reduction; whether he will support discussions with the Minister for Finance to seek a more equitable policy approach; and if he will make a statement on the matter. [29708/26]
View answerAs the Deputy will be aware, ultimately, changes to the tax system are a matter for the Minister for Finance as part of the Budget. Any changes to tax policy are considered in light of the costs of these measures against their impact and are considered within the overall budgetary framework and available fiscal parameters.
My officials and I regularly engage with enterprise stakeholders on matters related to tax policy and these considerations inform our engagement with the Minister for Finance and his officials.
My Department has previously received communication from a range of stakeholders regarding the extension of the 9% rate to the beauty industry and this has often been framed in tandem with the Hospitality VAT rate.
Budget 2026 saw a reduction in the VAT rate applied to Food and Catering services and hairdressing services from 13.5% to 9%. This measure will come into effect from 1 July 2026.
Any changes to VAT must be made within the provisions of the EU VAT Directive. Annex III of the VAT Directive sets out the goods and services that a reduced rate of VAT can be applied to. Beauty salons are not included in this list and are therefore among the services which would be ordinarily subject to the standard rate of VAT, which in Ireland is 23%.
In Ireland beauty salons are subject to the 13.5% reduced rate of VAT. The application of this reduced rate in Ireland is due to the use of a historical derogation. A condition of this historical derogation is that the rate may be no lower than 12% and the rate is “parked” at Ireland’s 13.5% rate.
I am conscious that stakeholders operating in this sector have been faced with similar cost pressures to those operating in parts of the hospitality sector which will benefit from the reduced rate to be introduced in July. However, for the reasons stated, it is my understanding that it is not possible to reduce the rate of VAT on beauty salons further from the 13.5% rate that currently applies.
485. Deputy Cian O'Callaghan asked the Minister for Enterprise, Tourism and Employment whether his Department prepared or received any official advice or risk assessments on the potential military end use or diversion risks of alumina exports from Aughinish to Russia or Russian linked entities; and if he will make a statement on the matter. [29981/26]
View answerControls on the export of dual-use items are administered by my Department in accordance with Regulation (EU) 2021/821 of the European Parliament and of the Council setting up a Union regime for the control of exports, brokering, technical assistance, transit and transfer of dual-use items. Annex I of Regulation (EU) 2021/821 lists all of the dual use items, software and technology that are controlled, however alumina is not listed and is therefore not a controlled item.
My Department also has responsibility - policy, administration and enforcement - for certain elements of trade sanctions, primarily dual use and military goods.
"Aughinish" is not subject to sanctions by the EU, nor has it been proposed by the EU for sanctions. In addition, alumina is not a sanctioned good therefore its export to other countries, including Russia, or to Russian linked entities, is not restricted.
486. Deputy Barry Heneghan asked the Minister for Enterprise, Tourism and Employment whether there is currently any indigenous manufacturing activity in Ireland involved in the production of solar photovoltaic technology, including cells or modules; the scale and capacity of any such activity, including any supports provided through Enterprise Ireland or IDA Ireland; and if he will make a statement on the matter. [30154/26]
View answerIreland does not have indigenous, commercial scale manufacturing of solar photovoltaic (PV) cells or finished PV modules. Global solar panel manufacturing is currently highly concentrated internationally and characterised by very large-scale, capital-intensive production. In that context, Ireland’s domestic activity and competitive advantage lies in high value engineering, installation, project development, power electronics, digital systems and services; innovation led diversification, including energy management software, smart grids and end of life solutions such as recycling and circular economy initiatives; and the progressive movement up the value chain rather than commodity manufacturing alone. Ireland adds value to solar where electrons meet the grid, leveraging high -value electronics, software and systems expertise rather than manufacturing panels.
Irish companies operate in the following areas across the solar value chain:
• Project development, EPC (Engineering, Procurement & Construction) and Installation at residential, commercial, agri and utilities scale.
• Grid integration & power electronics.
• Energy storage, controls & system optimisation.
• Operations, asset management & digital energy services.
Enterprise Ireland supports several Irish owned companies across the solar value chain through productivity to build scale, innovation, digitalisation and export focused supports. As more companies in the sector deliver scale, build international market presence and deepen technical capability, the business case for higher value domestic manufacturing opportunities—such as advanced assembly, component production and niche manufacturing with export potential—becomes increasingly realistic in response to evolving technology and market requirements.
Enterprise Ireland will continue to support the evolution of Ireland’s solar sector with a strong focus on innovation capability, skills development, productivity improvement and international competitiveness, while remaining open to domestic manufacturing opportunities that can be sustainably developed over time and compete successfully in export markets.
The IDA’s 2025-29 strategy, Adapt Intelligently, places an emphasis on partnering with companies to retain and renew this significant economic contribution. IDA is focused on partnering with existing clients to transform, innovate and expand their Irish operations and on winning investment from companies that are new to Ireland.
The strategy targets 1,000 investments to drive new R&D spend of €7bn, new job creation of 75,000, the upskilling of 40,000 people, and a 35% reduction in IDA client carbon emissions.
In pursuit of these targets, IDA will retain a focus on new growth opportunities across a discrete set of core sectors. These are Technology; Content, Consumer and Business Services; International Financial Services; Pharmaceuticals, Biopharmaceuticals & Food; Medical Technologies; Engineering & Green Economy; and Emerging Business.
Across these sectors, IDA’s FDI strategy identifies and responds to key growth drivers including digitalisation and AI, semiconductors, sustainability and health.
IDA Ireland’s existing grant supports aim to attract investment to Ireland and to drive productivity and competitiveness improvements in client operations in Ireland. IDA supports are aligned to the strategic objectives of IDA’s 2025-29 strategy, and to national enterprise objectives.
• Green Capital grants to promote competitiveness enhancing investments in decarbonisation and energy efficiency.
• RD&I grants to incentivise clients to engage with and scale their focus on innovative investments that add to the high-value mandate of Irish sites.
• Training grants to incentivise clients to upskill their workforce at a time of accelerating technological change and position Irish sites as exemplars for talent development in the wider corporate group.
• Employment and capital grants for clients in eligible regional locations to support investment in new job creation and expansion of activities.
487. Deputy Barry Heneghan asked the Minister for Enterprise, Tourism and Employment the specific measures in place or under consideration to support the development of a domestic solar panel manufacturing industry, including through tax incentives, capital supports, or investment attraction; the role of Enterprise Ireland and IDA Ireland in this regard; and if he will make a statement on the matter. [30155/26]
View answerBuilding on the successful delivery of actions under Powering Prosperity - Ireland’s Offshore Wind Industrial Strategy, and reflecting stakeholder feedback on the need to consider the wider renewable energy system, my Department is currently developing a new green growth industrial strategy, which we aim to publish later in 2026.
The new strategy will take a broader view of the renewable energy system and will have a core focus on supporting companies developing certain green technologies linked to the renewable energy system, including innovation and in-company research and development, and building the required supply chain for their deployment.
A public consultation to inform the development of the new strategy concluded on 4 March 2026 and officials in my Department are currently reviewing the submissions, which we intend to publish in the coming weeks. The consultation invited views on a broad suite of green and emerging technologies that could potentially benefit from strategic-level intervention, including onshore renewable energy technologies such as solar. Key stakeholders in the development of the new strategy will include the enterprise development agencies – Enterprise Ireland and IDA Ireland.
Enterprise Ireland already supports several Irish owned companies across the solar value chain through productivity to build scale, innovation, digitalisation and export focused supports. As more companies in the sector deliver scale, build international market presence and deepen technical capability, the business case for higher value domestic manufacturing opportunities—such as advanced assembly, component production and niche manufacturing with export potential—becomes increasingly realistic in response to evolving technology and market requirements.
Enterprise Ireland will continue to support the evolution of Ireland’s solar sector with a strong focus on innovation capability, skills development, productivity improvement and international competitiveness, while remaining open to domestic manufacturing opportunities that can be sustainably developed over time and compete successfully in export markets.
IDA Ireland’s 2025-29 strategy, Adapt Intelligently, includes a focus on new growth opportunities. The strategy targets 1,000 investments to drive new R&D spend of €7 billion, new job creation of 75,000, the upskilling of 40,000 people, and a 35% reduction in IDA client carbon emissions. IDA Ireland’s existing grant supports aim to attract investment to Ireland and to drive productivity and competitiveness. Among these are Green Capital grants to promote competitiveness enhancing investments in decarbonisation and energy efficiency, as well as RD&I grants, training grants, and employment and capital grants for clients in eligible regional locations to support investment in new job creation and expansion of activities.
At EU level the Net-Zero Industry Act (NZIA) and the proposed Industrial Accelerator Act (IAA) include measures to support the development of a variety of technologies/industries. The NZIA establishes a framework of measures to strengthen Europe's net-zero technology manufacturing ecosystem. There are 19 technologies in scope, including solar technologies, and the Act aims to facilitate investments in manufacturing these green technologies. My Department continues to progress implementation of the Act.
The IAA, while still under negotiation at EU level, aims to de-risk private investment by reducing regulatory uncertainty through faster, more predictable permitting while creating lead markets that provide early, reliable demand for EU-made green technologies through tools such as public procurement.
Together, the NZIA and the IAA aim to strengthen Europe’s green industrial base by aligning supply-side manufacturing support with demand-side market creation.
488. Deputy Carol Nolan asked the Minister for Enterprise, Tourism and Employment 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. [30266/26]
View answerEU infringement proceedings arise when Member States fail to properly transpose EU Directives into national law within the prescribed timeframes, or when the transposition is incomplete or incorrect. These cases are initiated by the European Commission as part of its role as guardian of the Treaties to ensure uniform application of EU law across all Member States.
The Commission follows a structured two-stage process in pursuing infringement cases. Initially, a Letter of Formal Notice (LFN) is issued to the Member State, setting out the Commission's concerns and requesting a response within a specified timeframe, typically two months. If the Commission's concerns are not adequately addressed, the process advances to the second stage with the issuance of a Reasoned Opinion (RO), which formally sets out the legal and factual grounds for the infringement and provides a final opportunity for the Member State to comply before potential referral to the Court of Justice of the European Union.
As of 27 April 2026, there is one open infringement proceeding in respect of my Department. This concerns the transposition of the European Works Councils Directive (2009/38). In May 2022, a Letter of Formal Notice was issued by the European Commission under infringement case INFR(2022)4021, relating to non-conformity of Irish legislation with the European Works Councils Directive 2009/38. The complaint alleged that rights under the Directive cannot be effectively enforced in Ireland.
My Department engaged with the Commission on the matter and issued a formal written response in November 2022. Since providing clarification in late 2022, my Department has not received any further correspondence from the Commission on the matter. It remains the position of Department officials that the provisions of the Transnational Information and Consultation of Employees Act, 1996, as amended, fully meet the requirements of the Directive.
Since the initiation of the infringement proceedings, my Department has also engaged with the European Commission in relation to a proposal to revise the 2009 European Works Councils Directive. The revised Directive entered into force on 31 December 2025, with a transposition deadline of 1 January 2028. Department Officials are now actively engaged in the transposition process.
Further details on all cases, including the responsible Department, subject area, and procedural stage are published on the website of the Department of Foreign Affairs and Trade: scanner.topsec.com/?d=1777&r=show&u=https%3A%2F%2Fwww.ireland.ie%2Fen%2Feu%2Fimplementation-of-eu-law-in-ireland%2F&t=734fdaa896a542d34781f5d54789e4bf395f5a7d.
489. Deputy Paul Murphy asked the Minister for Enterprise, Tourism and Employment the number of military export licenses granted in each of the years 2024 and 2025, and in the first quarter of 2026, broken down by ML category and destination country; the value of each such authorisation noting that equivalent data was published in his Department's report under the Control of Exports Act 2008 for the year ended 31 December 2023; and if he will make a statement on the matter. [30279/26]
View answerAs the National Competent authority for export controls, my responsibilities centre around the control of exports of dual-use and military items under EU and national legislation. These controls are administered by my Department, in accordance with EU and national legislation. Military exports are controlled by the Control of Exports Act 2023 and S.I. 536/2025 - Control of Exports (National military export control list) (Amendment) Regulations 2025.
During 2024, 164 individual military export licences were granted authorising exports of controlled items with a maximum value of €183.5?million, representing approximately 0.08% of total goods exports as reported by the CSO for 2024. In 2025, 202 individual military export licences were approved authorising exports with a maximum value of €225.3?million. Based on preliminary CSO figures for 2025, this amounted to approximately 0.09% of total goods exports
The vast majority of approved applications in 2024 and 2025 fell under category ML5. This category also accounted for the highest maximum value of approved applications in both years. ML5 covers fire control, surveillance and warning equipment, and related systems, test and alignment and countermeasure equipment, specially designed for military use, and specially designed components and accessories, as specified in S.I. 536/2025. Military exports from Ireland are mostly components for integration into larger systems.
All export licence applications are considered by my officials in accordance with criteria set out within the relevant dual-use and military EU and National Regulations and with Ireland’s international obligations and responsibilities as members of non-proliferation regimes and export control arrangements. Each application is assessed individually, considering the nature of the items, the destination country, the identity of the end-user, and the intended end-use, including the ultimate end user and end use, where known. A range of complex factors is considered in every application, including national security, regional stability, and human rights concerns.
There is extensive engagement between my officials and exporters should any questions or concerns arise with any application for any destination. If, after engagement, there are any outstanding concerns over the stated end use, that the goods being exported will not be used for the end use or by the specified end user as detailed in the application or if the exporter does not provide enough information on the intended end-use for my officials to make an informed decision, the application for a licence is denied.
In applying export controls in a robust and transparent way, my Department ensures that legitimate business transactions by reputable Irish traders are not damaged in any way while also ensuring that exports of controlled goods are thoroughly risk assessed in the context of ongoing conflicts, diversion of goods and humanitarian considerations.
The attached table shows the number and total value of military licences granted in 2024, 2025 and the first quarter of 2026 by category and destination. Owing to an IT issue the 2024 figures were not available when the 2024 Annual Report was published. This issue has now been resolved and the 2024 and 2025 figures will be included in the 2025 Annual report under the Control of Exports Act 2023, which will be published later this year.
490. Deputy Sinéad Gibney asked the Minister for Enterprise, Tourism and Employment his views on a company's refusal to recognise a trade union (details supplied) despite the Labour Court recommendations; and to address this issue under the EU Adequate Minimum Wages Directive (Directive 2022/2041). [30300/26]
View answerThe Government fully supports the right of any worker to join and be active in their trade union. Employees have the right under the Constitution to form associations and trade unions. Under Irish legislation, an employee cannot be discriminated against or dismissed because they are a member of a trade union. However, under Irish law, there is no requirement for an employer to recognise trade unions for the purposes of collective bargaining.
Ireland’s industrial relations system has traditionally been based on a voluntarist model, where collective bargaining is encouraged but not generally compelled by law. In practice, this means the State does not direct a private employer to recognise a particular union. However, there are well-established dispute-resolution mechanisms available through the Workplace Relations Commission (WRC) and the Labour Court, including processes designed to address pay and conditions disputes. I can assure you that the State’s institutions are available to support a meaningful and effective resolution of issues between workers and employers.
Governments adhering to the OECD Guidelines for Multinational Enterprises on Responsible Business conduct are required to set up a National Contact Point (NCP) to promote the Guidelines and to address complaints made under the Guidelines (these are referred to as “specific instances”). The Ireland NCP is a standalone Unit in my Department.
Complaints handled by the Ireland NCP including the one the Deputy has mentioned are addressed through a non-judicial grievance mechanism which offers parties a means to resolve issues typically through mediation. Information on complaints received by the Ireland NCP are available on its webpage: enterprise.gov.ie/en/what-we-do/trade-investment/oecd-guidelines-ncp/specific-instances/.
Alongside existing mechanisms, my Department published Ireland's Action Plan to Promote Collective Bargaining in November 2025. Implementation is well underway and is overseen by a technical sub-group of LEEF. The publication of Ireland's Action Plan marks a significant step in promoting good collective bargaining practices and expanding coverage, in line with the EU Directive on Adequate Minimum Wages.
491. Deputy Michael Healy-Rae asked the Minister for Enterprise, Tourism and Employment if a permit can be changed without further costs for a person (details supplied); and if he will make a statement on the matter. [30315/26]
View answerThe Employment Permits Act 2024 provides the statutory basis for the operation and administration of the employment permits system, including the eligibility criteria for each permit type and the prescribed fees applicable to employment permit applications. These fees are set in legislation and are intended to cover the administrative processing of employment permit applications.
A Critical Skills Employment Permit cannot be amended or converted to a different employment permit type. Where an employer no longer meets the criteria for a Critical Skills Employment Permit and wishes to continue employing the person concerned under an alternative permit category, a new application for the appropriate employment permit must be submitted and the relevant statutory fee will apply.
Fees paid in respect of employment permit applications are not transferable and are non-refundable, other than in limited circumstances provided for in legislation, as they relate to the administrative costs associated with processing an application.
Where there is a reduction in salary that remains at or above the Minimum Annual Remuneration (MAR) threshold for a Critical Skills Employment Permit, the Department’s records may be updated to reflect the revised salary.
However, where the revised salary falls below the MAR applicable to a Critical Skills Employment Permit, the permit holder would no longer meet the eligibility criteria for that permit type. In such circumstances, an application for a General Employment Permit would be required, subject to meeting the relevant statutory conditions and payment of the applicable fee.
492. Deputy Sorca Clarke asked the Minister for Enterprise, Tourism and Employment the criteria used by the Companies Registration Office when assessing the appropriateness of proposed business names; whether consideration has been given to introducing a mechanism to review or revoke business names after registration where concerns arise regarding the use of clinical or disability-related terms; and if he will make a statement on the matter. [30466/26]
View answerProvisions in relation to the naming of companies are set out in the Companies Act 2014. The Act includes requirements that a company name is distinctive (not too similar or identical to an existing name on the register); is not offensive; is not incorrectly suggesting official status or sponsorship by the State; and is properly suffixed (Ltd, CLG etc).
The Registrar of Companies can refuse to register a company name that is considered undesirable and has similar powers in relation to the registration of Business Names.
My department has consulted with the Registrar of Companies and is of the view that sufficient powers are available to refuse registration should an intended name be considered undesirable and does not consider that a legislative intervention is either warranted or proportionate.
Company law is dynamic and is kept under review on an ongoing basis, to ensure that it remains fit for purpose and that it is responsive to the evolving needs of enterprise, regulatory bodies and the wider economy.
493. Deputy Emer Currie asked the Minister for Enterprise, Tourism and Employment the main policy achievements of his Department since 22 January 2025; and if he will make a statement on the matter. [30476/26]
View answerSince January 2025, my Department has made significant progress delivering on our Programme for Government priorities and on my ambition to support businesses, especially SMEs, to grow, thrive and deliver high quality jobs across Ireland.
Key policy achievements include:
Enterprise and Economic Growth
• Published the Action Plan on Competitiveness and Productivity, a whole-of-government strategic response to the economic challenges Ireland is facing.
• Announced the Department’s Sectoral Capital Plan for 2026-2030, investing €4.7 billion in Ireland's enterprise and innovation ecosystem.
• Secured a €1 billion package of enterprise tax relief in Budget 2026, including an increase in the R&D Tax Credit from 30% to 35% and enhancements to Capital Gains Tax Entrepreneur Relief.
• Successfully completed the implementation phase of the White Paper on Enterprise and commenced development of the new Enterprise 2035 strategy.
• IDA Ireland announced a record 323 approved investments in 2025, a 38% increase on 2024. These investments are expected to create over 15,300 additional jobs in the coming years, across the country. 57% of all new investments are going into regional locations.
• Established a Small Business Unit fulfilling a key commitment in the Programme for Government. The Unit and Enterprise Ireland have completed a comprehensive review of application requirements for each LEO grant, resulting in a significant reduction in the number of questions across multiple grant schemes.
• Convened the Cost of Business Advisory Forum and held serval thematic meetings. This Forum is focused on reducing the cost of running a business and addressing delays that can impact the operation of business in Ireland.
• Published the Powering Prosperity Final Implementation Progress Report enterprise.gov.ie/en/publications/powering-prosperity-final-implementation-progress-report.html), highlighting significant achievements made in developing a successful offshore wind energy industry in Ireland.
• Received government approval for development of Next Generation Sites to ensure we remain competitive in attracting the next wave of large-scale, high-value manufacturing investments.
• Launched the Department’s Statement of Strategy 2025-2028 aligned with our Programme for Government commitments to drive competitiveness, sustainability, and prosperity.
Employment and Workforce
• Achieved record-breaking employment levels with over 2.83 million people in work by the end of 2025.
• Employment in EI, IDA and LEO supported companies was robust in 2025. Employment in EI supported companies totalled 232,425, an increase of 1.3% over 2024 despite a challenging year for some sectors of exporting Irish businesses. 69% of new jobs were created located outside the Dublin region. The LEO portfolio of over 7,200 small businesses accounts for over 40,000 jobs across the country. In 2025, LEO supported companies created 7,261 new jobs and saw a 12th consecutive year of jobs growth. The 1,884 IDA client companies directly employed 312,468 in Ireland (up 1.5% over 2024).
• Increased the minimum wage to €14.15 per hour effective 1 January 2026, benefiting over 201,000 workers.
• Launched the Employment Permits Online system and implemented the Employment Permits Act 2024, significantly reducing processing times for critical skills and general permits.
• Completed the first statutory review of the legislation granting employees the right to request remote working and published an updated Code of Practice on Access to Part-Time Working.
• Published Ireland’s Action Plan to Promote Collective Bargaining 2026–2030, a comprehensive strategy designed to reinforce Ireland’s long-standing system of voluntary industrial relations.
Tourism and Trade Promotion
• Published "A New Era for Irish Tourism," a five-year policy prioritising sustainability, digital transformation, and regional development.
• Secured a reduction in the hospitality VAT rate from 13.5% to 9% for food, catering, and hairdressers, effective from 1 July 2026.
• Unveiled a comprehensive tourism marketing plan for 2026 with a target to boost overseas visitor spending to over €10 billion annually by 2031.
• Jointly with An Tánaiste, launched the Government’s Action Plan on Market Diversification, a strategic whole of government initiative designed to bolster Ireland’s economic resilience and expand global trade opportunities for Irish businesses. The first progress report was published in March this year.
• Delivered a new Strategic Air Access Fund to drive tourism growth by partnering with airlines on cooperative marketing for new, high-potential direct routes. China Eastern Airlines recently announced the first direct Shanghai to Dublin service, through the fund Tourism Ireland will maximise the opportunities presented by this new route.
Innovation and Digital Transformation
• Allocated €23 million in additional funding for Ireland’s four European Digital Innovation Hubs to continue working with SMEs, as well as public service bodies, to support their uptake of AI and other cutting edge digital technologies.
• Announced details of an €18 million investment in 40 projects across Ireland under the Smart Regions Enterprise Innovation Scheme, designed to strengthen regional enterprise, drive innovation and support sustainable economic growth.
• Under the Disruptive Technologies Innovation Fund Call 7 almost €159 million has been awarded to 27 projects that will play a pivotal role in addressing the major challenges facing our society and economy.
• Launched Ireland’s National Competence Centre in Semiconductors (I-C3), a significant milestone in Ireland’s commitment to semiconductor innovation and European collaboration under the European Chips Act.
• Announced funding of €5.74 million for seven projects under the 2025 Capital Equipment Call. As a result of this investment, the capabilities of the successful Technology Gateways and Technology Centres will be enhanced, enabling them to deliver cutting-edge solutions to industry and support innovation across key sectors.
Regulation and Consumer Protection
• Designated 15 competent authorities under the EU’s AI Act and announced plans to set up a National AI Office to drive the adoption of artificial intelligence while ensuring proportionate regulation and establishing a regulatory sandbox.
• Regulations signed to give effect to EU Directives on cutting red tape and simplifying the obligations on business in relation to corporate sustainability reporting. These regulations provided much-needed legal certainty to Irish business.
• Worked to continue to strengthen the mandate of the Competition and Consumer Protection Commission (CCPC), including the appointment of new members and publication of an Impact Assessment Report 2021–2024.
• Established the Employment Law Review Group to ensure our legal framework is fit for purpose and adapts to changes in the evolving contemporary workplace.
The Deputy will appreciate that the above represents a short synopsis of the key achievements of my Department but does not reflect the full breadth of our work over the period requested. Full details of 2025 policy achievements will be published in our Annual Report later this year.
494. Deputy Albert Dolan asked the Minister for Enterprise, Tourism and Employment if he will report on the implementation of the Action Plan on Competitiveness and Productivity which is being overseen by a Senior Officials Group chaired by his Department. [22421/26]
View answer495. Deputy Tony McCormack asked the Minister for Enterprise, Tourism and Employment if he will report on the implementation of the Action Plan on Competitiveness and Productivity which is being overseen by a Senior Officials Group chaired by his Department. [22420/26]
View answer496. Deputy James O'Connor asked the Minister for Enterprise, Tourism and Employment if he will report on the implementation of the Action Plan on Competitiveness and Productivity which is being overseen by a senior officials group chaired by his Department. [22419/26]
View answerI propose to take Questions Nos. 494, 495 and 496 together.
The Action Plan on Competitiveness and Productivity was published on the 10th of September 2025 which was a commitment under the Programme for Government, and, in response to international economic developments, its delivery was expedited. This Action Plan reflects a whole-of-government approach to the domestic drivers of competitiveness and focuses on areas that are firmly within our national control. Its development was informed by extensive consultation across Government Departments and with external stakeholders. In particular, officials from my department undertook a series of bilateral engagements with key Government partners, including in the areas of infrastructure, housing, research and innovation.
Accountability, monitoring and oversight will all be key to the successful delivery of the actions set out in the Action Plan. Each of the 85 actions is assigned a specific owner and a timeline for implementation. Just under half of the actions are due for delivery in 2026 – the remaining actions were delivered in 2025 or are scheduled for delivery across 2027 to 2030.
It is intended that there will be regular progress reporting to Cabinet regarding the implementation of outstanding actions. It is also intended that progress on the implementation of the Action Plan will be discussed as part of the Government’s annual Competitiveness Summit in July 2026, with a first implementation report to be submitted for discussion at the Summit. Given that the Action Plan has only been in effect for seven months, the vast majority of actions are regarded as in progress.
In particular, there are a number of key actions from the Action Plan which have already been delivered or are due for completion in the coming months:
• Action 5, on tax-based support for SME adoption of innovative technologies: Budget 2026 committed to the publication of a Research & Development Compass — a road map meant to explore more targeted reforms to the R&D Tax regime, including a review of the current restrictions on outsourced work; and broader definitions of qualifying expenditure. The compass was published on the 16th February 2026.
• Action 13, on the R&D Tax Credit: Budget 2026 increased the rate of the R&D Tax Credit from 30% to 35% and increased the first-year refund threshold by €12,500 (up to €87,500). It also committed to the publication of a Research & Development Compass.
• Action 41, on incentivising investment into start-up and scaling companies: Budget 2026 amended the Revised Entrepreneur Relief lifetime limit for which gains can qualify for relief from the current €1 million limit to a limit of increased limit of €1.5 million from 1 January 2026. And, subject to European Commission approval, KEEP was extended until end-2028.
• Action 60, on the work of the Accelerating Infrastructure Taskforce: The final report from the Accelerating Infrastructure Taskforce was published in December.
• Action 64, on the passenger cap at Dublin Airport: Draft legislation has been approved by Cabinet that will provide for amendments to the passenger cap at Dublin Airport.
The overarching objective of the Action Plan is to maintain and improve Ireland's position as a competitive and productive economy capable of withstanding shocks, building on our strengths and developing our indigenous enterprise base while continuing to attract investment and talent from abroad.
497. Deputy William Aird asked the Minister for Enterprise, Tourism and Employment the steps being taken to secure a new investor or occupier for a former facility (details supplied) in Portlaoise, given its strategic importance as a major modern industrial asset, its suitability for food, pharmaceutical or advanced manufacturing use, and the risk of significant economic loss to the Laois region if the site remains idle; and if he will make a statement on the matter. [30552/26]
View answerLeprino Foods Company has confirmed its intention to cease manufacturing operations at its Portlaoise facility in the second half of 2026. The decision follows an internal review of operational and financial performance across its network. Production will be consolidated into its Magheralin (Northern Ireland) and Llangefni (Wales) facilities.
Enterprise Ireland supported the establishment of the Portlaoise site and maintained ongoing engagement with the company. The agency was not advised of any closure plans prior to the formal announcement. Since then, both IDA Ireland and Enterprise Ireland have engaged with Leprino Foods to explore potential reuse of the facility.
Both Agencies are working closely with Leprino and its appointed property agents, Colliers International, in the promotion of the facility to potential investors.
My Department is working with IDA Ireland, Enterprise Ireland, Laois County Council, and other regional stakeholders to identify alternative investment opportunities for the site and to support broader economic development in the area. The facility remains a strategic asset within the National Enterprise Park at Junction 17.
IDA Ireland continues to assist Enterprise Ireland companies as they set up and scale and have assisted companies with their property requirements, for example Aubren, an Enterprise Ireland client, located on the IDA Business and Technology Park in Portlaoise.
IDA Ireland will continue to collaborate closely with national and local stakeholders to foster the conditions necessary for enterprise, innovation, and job creation in the region. The IDA’s ongoing focus is to build on the strengths of the Midlands, with particular emphasis on high-value manufacturing, services, and research and development opportunities.
498. Deputy William Aird asked the Minister for Enterprise, Tourism and Employment the way in which the proposed Consumer Protection, Competition and Enforcement Bill 2026 will enable the Consumer and Competition Protection Commission (CCPC) to act more quickly against unfair business practices; and if he will make a statement on the matter. [30553/26]
View answerThe purpose of the Consumer Protection, Competition and Enforcement Bill 2026 is to implement a series of targeted enhancements to Ireland’s consumer-protection and competition-enforcement framework, ensuring that it remains robust, modern and aligned with national strategic priorities.
The Bill will introduce a series of amendments to Ireland’s competition and consumer protection legislation including increasing the maximum fines applicable to specified offences under consumer-protection legislation. The Bill will also provide for the establishment of a statutory basis for administrative financial sanctions for breaches of consumer law, to be applied in cases involving repeated or systemic non-compliance.
The measures proposed in the Bill are designed primarily to increase the statutory enforcement powers of the CCPC. It will introduce administrative financial sanctions for breaches of consumer law, designed to tackle systemic breaches of consumer law where existing criminal sanctions are insufficient for timely and proportionate enforcement. This approach aligns with international best practice and ensures compliance in a proportionate manner without resorting to lengthy court processes. Administrative sanctions offer a flexible and efficient enforcement option, allowing the CCPC to address significant breaches quickly, while ensuring that penalties remain proportionate to the conduct and its impact.
The Bill will strengthen the ability of the CCPC to act more quickly and proactively against bid-rigging through the introduction of enhanced screening. Bid-rigging is a serious form of anti-competitive cartel behaviour in which a number of suppliers come together and agree secretly not to bid against one another for a tender or contract. As a result, the winning tender price may be higher than the price that would be reached through competitive tendering.
The bid-rigging screening provisions will enable the CCPC to detect and disrupt collusive behaviour more quickly, protect public expenditure, and enhance competition in procurement markets. Providing the CCPC with the legal framework to analyse procurement data aligns with international best practice and supports national competitiveness objectives by safeguarding fair competition, improving value for money in public expenditure, and ensuring public procurement processes operate with integrity and transparency.
These changes support Programme for Government commitments to strengthen competition, consumer protection and contribute to Ireland’s competitiveness objectives by promoting fair trading conditions and enhancing compliance across the marketplace.
499. Deputy William Aird asked the Minister for Enterprise, Tourism and Employment the specific supports that are available through Fáilte Ireland to assist in the development and promotion of tourism infrastructure in County Laois and the wider Midlands region, in order to enhance regional visitor numbers and economic activity; and if he will make a statement on the matter. [30554/26]
View answerThe Government recognises tourism as a vital driver of regional economic development and employment, with County Laois and the wider Midlands region playing an integral role in the success of Ireland’s Ancient East. Through Fáilte Ireland, working in partnership with local authorities, local enterprise offices and regional stakeholders, a range of targeted supports is available to assist in the development and promotion of tourism infrastructure and experiences in the region.
County Laois is included within Fáilte Ireland’s Ireland’s Ancient East Regional Tourism Development Strategy 2023–2027, which provides a clear roadmap for sustainable tourism growth. The strategy focuses on motivating domestic and international visitors, encouraging longer stays, improving accessibility and navigation, and strengthening industry capability, while ensuring benefits accrue to local communities and the natural environment.
Fáilte Ireland also delivers destination and experience development planning, while working closely with Local Authorities, Ireland’s Ancient East regional teams, and bodies such as the Laois Chamber Alliance and Laois Tourism. These plans help identify priority projects, strengthen the quality of visitor experiences and ensure alignment with national branding and international market demand.
As part of this work, the Laois Destination & Experience Development Plan (DEDP) is currently being advanced. This is a five-year tourism plan developed in partnership with key industry representatives and stakeholders across the county. The DEDP will identify priority projects and guide sustainable tourism development in Laois. The plan is well underway, with ongoing consultations and a dedicated tourism conference scheduled for 29 April, which will encourage engagement from all sectors of the local tourism industry.
Laois is one of eight counties in the midlands who will benefit from the €68 million Just Transition Fund (JTF) investment in regenerative tourism for the region. Through this scheme, Fáilte Ireland is investing in the sustainable development of tourism in the Midlands with the aim of diversifying the regional economy by creating jobs, supporting habitats and biodiversity and sustaining communities.
The tourism industry in Laois also benefits from enterprise and capability-building supports, including product development programmes, digital capability training, sustainability and climate-action supports, and business mentoring. Laois businesses have received a total of €102,600 including grant & direct supports from the "Digital that Delivers" programme through investment grant funding and direct supports. These initiatives help tourism enterprises to expand capacity, improve quality standards and create sustainable, high-quality employment in local communities.
My Department, together with Fáilte Ireland and regional stakeholders, remains fully committed to supporting tourism development in County Laois and the wider Midlands. These supports will continue to enhance regional visitor numbers, strengthen economic activity, and ensure that tourism growth is sustainable, inclusive and community-led.
