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Thursday, 7 May 2026

Written Answers Nos. 247-276

Cost of Living Issues

Questions (251)

Pearse Doherty

Question:

251. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the cost of each measure in the March 2026 energy package announcement; the additional costs associated with new measures and extensions contained in the April announcement, in tabular form; and if he will make a statement on the matter. [33797/26]

View answer

Written answers

In response to rising energy prices as a result of the ongoing conflict in the Middle East, the Government has introduced two packages of measures to help allay price pressures on households and businesses. The overall package is one of the most comprehensive in Europe.

The estimated cost of each measure announced as part of the initial energy package in March is outlined in the table below:

Intervention

Cost (€ millions)

Mineral Oil Tax Reductions (-20c auto diesel, -15c petrol, - 3c MGO from 25 March to 31 May)

150

Diesel Rebate Scheme Maximum Rate Increase from 7.5c to 12c per litre (Q1 & Q2)

10

NORA Reduction (April & May)

20

Fuel Allowance Extension (4 weeks)

70

Total

250

The estimated cost associated of measures announced on 12 April is set out below:

Intervention

Cost (€ millions)

Further Mineral Oil Tax Reductions (-10c auto-diesel/petrol, -2.4c MGO)

121

Extension of March Mineral Oil Tax Reductions Extension (from 1 June to 31 July)

139

Deferral of 1 May Carbon Tax Increase until 14 October

22

NORA Reduction Extension (June & July)

20

Road Transporters Support Scheme (RTSS) - D/Transport

120

Fuel Support Scheme (FSS) - D/AFM

100

Total

522

Tax Code

Questions (252)

Pearse Doherty

Question:

252. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the action he will take in light of the AccelerateEU communication where the European Commission confirmed that member states can tax windfall profits of energy companies to ensure social fairness; and if he will make a statement on the matter. [33798/26]

View answer

Written answers

The Government is conscious of the increased financial pressure on households and businesses arising from the ongoing conflict in the Middle East. In response, the Government has introduced temporary and targeted measures to reduce fuel prices for households and businesses, with additional supports for key sectors of the Irish economy. This includes the reduction of excise on petrol and diesel, extending the fuel allowance season by a further four weeks, and targeted relief to haulage and bus passenger operators. Measures have also been taken to assist farmers, agricultural contractors and fishers facing unprecedented increases in fuel costs.

As the Deputy may be aware, a Temporary Solidarity Contribution (TSC) was introduced in line with Council Regulation (EU) 2022/1854 of 6 October 2022 to tackle windfall gains being made in the energy sector at the time. Specifically, the TSC was levied on fossil fuel producers and applied at a rate of 75 per cent on a measure of surplus taxable profits in both fiscal years 2022 and 2023.

It is important to note that, while the TSC was administered by the Revenue Commissioners, it was not a tax measure; it was a solidarity contribution arising from an energy Regulation agreed at EU level. As such, the TSC formed part of a co-ordinated European response, reflecting the highly interconnected nature of EU energy markets and a view that an emergency intervention to mitigate the effects of high energy prices at the time could not be sufficiently achieved by Member States individually.

The European Commission’s AccelerateEU communication addresses the EU’s rising energy costs on volatile fossil fuel markets and aims to accelerate the clean energy transition and strengthen EU energy resilience. While the communication notes that Member States may take domestic measures with regard to windfall profits, no EU-wide approach has as yet been agreed. It is the Government’s view that tackling the energy crisis in a coordinated way between EU member is preferable given the interconnectedness of EU energy markets, and that a State-by-State approach would risk fragmenting or unbalancing the level playing field for the single market for electricity.

In the context of global crises, it is important to carefully consider the potential for unintended consequences that may arise from the design and implementation of exceptional fiscal interventions during periods of acute volatility, including longer-term effects on investment, market behaviour, and energy supply. The ongoing conflict in the Middle East underlines, once again, why we must accelerate the deployment of renewables across all sectors, continue to invest in our grid, and continue to invest in retrofitting of homes and businesses across the country.

Question No. 253 answered with Question No. 236.

Tax Code

Questions (254, 255, 256, 257, 258, 259)

Shane Moynihan

Question:

254. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the estimated full-year cost of indexing all personal income tax bands and credits in line with the rate of inflation recorded in the most recent full calendar year; and if he will make a statement on the matter. [33857/26]

View answer

Shane Moynihan

Question:

255. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the estimated full-year cost of indexing all personal income tax bands and credits in line with projected inflation for the current year; and if he will make a statement on the matter. [33858/26]

View answer

Shane Moynihan

Question:

256. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the estimated cost of increasing the standard rate cut-off point for income tax in line with inflation over the past year; and if he will make a statement on the matter. [33859/26]

View answer

Shane Moynihan

Question:

257. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the estimated cost of increasing the standard rate cut-off point to a level that would deliver a net annual gain of at least €520 to a single PAYE worker on average earnings; and if he will make a statement on the matter. [33860/26]

View answer

Shane Moynihan

Question:

258. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the estimated full-year cost of a package of measures comprising indexing personal income tax bands and credits in line with inflation; increasing the standard rate cut-off point to deliver a net annual gain of at least €520 to a single PAYE worker on average earnings; and if he will make a statement on the matter. [33861/26]

View answer

Shane Moynihan

Question:

259. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the distributional impact, across income deciles, of increasing the standard rate cut-off point to deliver a net annual gain of at least €520; and if he will make a statement on the matter. [33862/26]

View answer

Written answers

I propose to take Question Nos 254,255,256,257,258 and 259 together.

The Deputy may wish to note that a Post-Budget 2026 Ready Reckoner is available on the Revenue Statistics webpage at: www.revenue.ie/en/corporate/documents/statistics/ready-reckoner.pdf.

The Ready Reckoner shows a wide range of detailed information, including the estimated cost or yield to the Exchequer of adjusting the standard tax rate bands and tax credits. These figures are based on 2026 estimates from the Revenue tax forecasting model using latest actual data for the year 2023, adjusted as necessary for income, self-employment, and employment trends in the interim.

Using the most recent data available, the recent Annual Progress Report 2026, published last month, the Department of Finance forecast wage growth (wages per head) to increase by 4.3 per cent in 2026.

Based on Revenue’s latest Ready Reckoner (Post Budget 2026), the estimated, current point in time, cost to the Exchequer of indexing the standard rate tax bands and income tax credits in line with wage growth for 2026 are set out in the table below.

Indexation of 4.3 per cent

First Year (€m)

Full Year (€m)

Standard Rate Income Tax Bands

440

500

Income Tax Credits

500

560

Standard Rate Income Tax Bands and Tax Credits

940

1,060

I am advised by Revenue that the estimated first and full year cost to the Exchequer in 2026 of the Deputy’s proposal to increase the standard rate cut-off point are €585m and €670m respectively. This is the cost associated with an increase of the standard rate cut-off point from €44,000 to €46,600 for a singly assessed taxpayer without qualifying for the single person child carer credit, and commensurate adjustments made for all other taxpayer categories. As requested by the Deputy, an increase of €2,600 to the standard rate cut-off point would result in an additional €520 per annum per singly assessed taxpayer, for those with sufficient taxable income to fully absorb the increase. These estimated costings refer to all relevant taxpayers, not only PAYE workers.

I am further advised by Revenue that, in terms of a distributional impact across income groups, the table below provides information on the number of gainers broken down by income range. Gainers are defined as taxpayer units who benefit by absorbing the increase, either in part or in full. A taxpayer unit refers to individuals except in the case of couples who are jointly assessed, in which case the couple are counted as one taxpayer unit. It should be noted that the income breakdown relates to gross income rather than taxable income, and includes all taxpayer types, including those who are jointly assessed couples who both have an income source. 

Range of Gross Income €

Number of Taxpayer Units Benefitting Either in Part or in Full from the Proposed Increase in the Standard Rate Cut-Off Point

0 - 40,000

0

40,000 - 50,000

120,900

50,000 - 60,000

178,800

60,000 - 70,000

137,100

70,000 - 80,000

100,000

80,000 - 90,000

68,700

90,000 - 100,000

54,600

100,000 +

396,900

All

1,056,900

A typical single PAYE worker, depending on reliefs and tax credits, would expect to be charged 40% on taxable income above €44,000, which increases to €48,000 for those qualifying for the Single Person Child Carer Credit. A single individual earning c. €50,000 which, as a specific metric for average earnings was not provided by the Deputy, was taken as an estimate of average earnings for a single PAYE worker, would likely benefit from the full €520 for the tax year.

These cost estimates are for 2026 and are based on Revenue’s micro-simulation tool, Tax Modeller, using actual data for the latest year available, currently 2023, adjusted for income and employment trends in the interim. Income decile analysis is not available in Tax Modeller.

Tax Rebates

Questions (260)

Rose Conway-Walsh

Question:

260. Deputy Rose Conway-Walsh asked the Tánaiste and Minister for Finance whether he will consider expanding the eligibility to claim tax back on gluten free food items to include all those with inflammatory or autoimmune conditions; if he will remove the tax at source on gluten free food items, to bring down the cost of these items for those who have no choice but to buy them; and if he will make a statement on the matter. [33879/26]

View answer

Written answers

Section 469 of the Taxes Consolidation Act (“TCA”) 1997 provides for tax relief where an individual proves that he or she has incurred costs in respect of qualifying health expenses. Only “health expenses” incurred in the provision of “health care”, which has been carried out or advised by (in certain circumstances) a “practitioner”, will qualify for tax relief.

Health care is defined by as the “prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability”.

Health expenses are defined as “expenses in respect of the provision of health care” and may include, but are not limited to, the following:

• the services of a practitioner,

• diagnostic procedures carried out on the advice of a practitioner,

• maintenance or treatment in a hospital necessarily incurred in connection with the services of a practitioner or diagnostic procedures carried out on the advice of a practitioner, and

• drugs or medicines supplied on the prescription of a practitioner.

A practitioner is a person who is:

• registered in the register established under section 43 of the Medical Practitioners Act 2007,

• registered in the register established under section 26 of the Dentists Act 1985, or

• in relation to health care provided outside the State, entitled under the laws of the country in which the care is provided to practice medicine or dentistry there.

Revenue guidance sets out that coeliac patients may claim tax relief in respect of the cost of foods that have been specifically manufactured to be gluten free. Such food may be considered an allowable expense for the purposes of a health expense claim. This excludes costs incurred in relation to gluten free alcohol. In such cases, a letter from a doctor stating that the taxpayer has a coeliac diagnosis is generally acceptable as proof of entitlement to tax relief on such costs.

The relief does not extend to the cost of gluten free foods where individuals with dietary issues are not diagnosed with coeliac disease and in this regard, individuals following a gluten free diet who do not have a coeliac diagnosis, including those with inflammatory or autoimmune conditions, are not entitled to the relief afforded by section 469 TCA 1997.

Further guidance on tax relief for qualifying health expenses can be found in Tax and Duty Manual Part 15-01-12, which can be accessed on the Revenue website.

I am also advised that 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 are exempt from VAT or fall within the categories of goods and services listed in Annex III of the EU VAT Directive, to which Member States are permitted to apply lower VAT rates subject to certain rules.

On this basis, Ireland applies the zero rate to food products, for example, bread, butter, cereals, meat, milk, and fruit/vegetables (fresh or frozen). Foods for special medical purposes for use under medical supervision to manage specific medical conditions, diseases, or disorders are also zero rated. Certain foods are specifically excluded from the zero rate of VAT and are liable to either the reduced VAT rate of 13.5% or the standard rate of 23%, such as biscuits, cakes, savoury snacks, and confectionary products. Gluten free products are treated the same way as their equivalents: for example, gluten-free bread is zero-rated in the same way as bread, and gluten-free cakes or biscuits are subject to VAT in the same way as cakes and biscuits.

EU law provides that reduced rates of VAT can be selective and restricted to “concrete and specific aspects” of a category in Annex III, provided it does not infringe on the principle of fiscal neutrality. This principal requires that similar products are treated in the same manner for VAT purposes. As such, any VAT rate reduction given to gluten free food products such as gluten free biscuits, cakes, savoury products, and confectionary would also have to apply to their equivalents.

As the Deputy will appreciate, decisions regarding tax incentives and reliefs are normally made in the context of the annual Budget and Finance Bill process. Such decisions must have regard to the sound management of the public finances and my Department's Tax Expenditure Guidelines.

Tax Exemptions

Questions (261)

Rose Conway-Walsh

Question:

261. Deputy Rose Conway-Walsh asked the Tánaiste and Minister for Finance if he is considering raising the income tax exemption limit for people over the age of 65 years, which currently stands at €18,000 for an individual and €36,000 for a couple; and if he will make a statement on the matter. [33897/26]

View answer

Written answers

As the Deputy is aware, the current thresholds for the income tax age exemption are €18,000 per annum where an individual is aged 65 years or over, and €36,000 per annum for married couples and civil partners, jointly assessed to tax, where either individual is aged 65 or over. The relevant income thresholds may be increased further if the individual has a qualifying child. Additionally, marginal relief may be available where the individual’s or couple’s income exceeds the relevant exemption limit but is less than twice that amount.

The current tax arrangements for persons aged 65 or older compare favourably with the tax treatment of the generality of taxpayers. The age tax credit or the age exemption limits and marginal relief are available to persons aged 65 or over. Reduced rates of USC also apply for persons aged 70 or older where their total income is €60,000 or less per annum. Furthermore, the State Contributory Pension and the State Non-Contributory Pension are not chargeable to USC or Pay Related Social Insurance.

The Commission on Taxation and Welfare reviewed these matters, and further details are set out in the Report of the Commission.

However, persons aged over 65 can avail of the age exemption or the normal tax system of credits and bands.

With the substantial increases to tax credits introduced by the previous Government, the effective entry point to income tax has increased for all taxpayers, including those aged 65 or older. For 2026, the effective entry point to income tax for an individual in receipt of the single person credit, employee/earned income credit and the age credit is €21,225 per annum and for a married couple is €42,250 per annum.

Therefore, depending on their personal circumstances, it may be more beneficial for persons aged over 65 to be taxed under the normal tax system of credits and bands.

I would encourage all taxpayers to ensure that they are availing of the most beneficial tax treatment.

As the Deputy will appreciate, decisions regarding tax measures are normally made in the context of the annual Budget and Finance Bill process. Such decisions must have regard to the sound management of the public finances and the competing priorities.

Question No. 262 answered with Question No. 236.

Departmental Staff

Questions (263)

Micheál Carrigy

Question:

263. Deputy Micheál Carrigy asked the Tánaiste and Minister for Finance the number of civil and public servants employed by his Department in each of the past ten years, in tabular form. [33951/26]

View answer

Written answers

All of the staff employed by my department are civil servants, who are classified as public servants.

Table A below sets out the number of staff per year, as of 31st December in each of the past ten years.

Table A

Year

Total

2016

300

2017

310

2018

321

2019

311

2020

320

2021

331

2022

315

2023

352

2024

375

2025

393

National Development Plan

Questions (264)

Paula Butterly

Question:

264. Deputy Paula Butterly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will provide a list of all capital projects delivered under the National Development Plan and otherwise within the remit of his Department, including the Office of Public Works, which have been completed on time and within budget in Louth in each of the past five years, in tabular form; and if he will make a statement on the matter. [33622/26]

View answer

Written answers

The Office of Public Works is a key service provider to Government, managing the State's estate portfolio, maintaining and presenting Ireland's built heritage, and leading the State's flood risk management function. Under the current National Development Plan, the OPW has secured a record allocation of €1.845 billion, encompassing flood risk management, State property management, and the conservation of heritage assets in support of regional tourism. The OPW's capital programme is therefore one of the most geographically distributed and functionally diverse in the public service, with works delivered in every county.

Under Estate Management, the OPW is responsible for the maintenance, refurbishment, and development of government properties, including offices, Garda stations, and other public service buildings. This includes energy efficiency upgrades and compliance with health and safety and climate obligations. New construction and fit-outs are also undertaken to meet evolving service needs, alongside property acquisitions and disposals as required.

Across the OPW estate ongoing maintenance is essential to ensure that public assets remain safe, functional, and efficient. Regular maintenance activities often identify areas where more substantial interventions are needed, leading to planned preventative capital works. These projects are designed to proactively address emerging issues, extend the lifespan of assets, and optimise their performance. By integrating insights from ongoing maintenance into capital planning, the OPW ensures that resources are used effectively and future risks are minimised.

Heritage Services projects focus on the conservation, restoration, and presentation of nationally significant sites such as Carlingford Castle. These works include structural repairs, preservation of architectural features, and enhancement of visitor facilities. The OPW’s efforts ensure that heritage assets are protected and accessible, supporting both cultural preservation and regional tourism.

Flood Risk Management is another core pillar, with the OPW leading the planning and delivery of flood relief schemes in conjunction with the local authorities. The OPW is working in partnership with Louth County Council to advance major flood relief schemes and related works. The Office of Public Works is funding 6.5 staff in Louth County Council who lead the delivery of five flood relief schemes at Dundalk/Blackrock South, Drogheda, Carlingford/ Greenore, Baltray and Ardee. These initiatives are supported by substantial Government investment, as reflected in the €6.6 million OPW funding announced last week for local authorities to deliver interim flood measures. The Flood Risk Management County Summary provides updates and can be viewed at the following link by selecting Louth: www.floodinfo.ie/county-summary/.

Should you, Deputy, have a particular capital project in mind or wish to discuss any aspect of our planned preventative works in greater detail, I would welcome the opportunity to engage directly. Please feel free to contact me so we can address your specific interests and ensure your concerns are fully considered.

National Development Plan

Questions (265)

Emer Currie

Question:

265. Deputy Emer Currie asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will provide a list of all capital projects delivered under the National Development Plan and otherwise within the remit of his Department, including the Office of Public Works, which have been completed on time and within budget in Dublin West in each of the past five years, in tabular form; and if he will make a statement on the matter. [33672/26]

View answer

Written answers

The Office of Public Works is a key service provider to Government, managing the State's estate portfolio, maintaining and presenting Ireland's built heritage, and leading the State's flood risk management function. Under the current National Development Plan, the OPW has secured a record allocation of €1.845 billion, encompassing flood risk management, State property management, and the conservation of heritage assets in support of regional tourism. The OPW's capital programme is therefore one of the most geographically distributed and functionally diverse in the public service, with works delivered in every county.

Under Estate Management, the OPW is responsible for the maintenance, refurbishment, and development of government properties, including offices, Garda stations, and other public service buildings. This includes energy efficiency upgrades and compliance with health and safety and climate obligations. New construction and fit-outs are also undertaken to meet evolving service needs, alongside property acquisitions and disposals as required.

Across the OPW estate ongoing maintenance is essential to ensure that public assets remain safe, functional, and efficient. Regular maintenance activities often identify areas where more substantial interventions are needed, leading to planned preventative capital works. These projects are designed to proactively address emerging issues, extend the lifespan of assets, and optimise their performance. By integrating insights from ongoing maintenance into capital planning, the OPW ensures that resources are used effectively and future risks are minimised.

With regard to capital projects completed by Estate Management in the last five years in the Dublin West area, some examples are, various building repairs and upgrades in the OSI and Garda HQ campuses in the Phoenix Park.

Heritage Services projects focus on the conservation, restoration, and presentation of nationally significant sites such as the Magazine Fort in the Phoenix Park. These works include structural repairs, preservation of architectural features, and enhancement of visitor facilities. The OPW’s efforts ensure that heritage assets are protected and accessible, supporting both cultural preservation and regional tourism. Recent capital projects include the completed Phase 1 at the Magazine Fort. Please find list of completed projects attached in tabular form as requested.

Flood Risk Management is another core pillar, with the OPW leading the planning and delivery of flood relief schemes in conjunction with the local authorities. The OPW works in partnership with the local authority to advance major flood relief schemes and related works. The Tolka River Flood Scheme is a notable example in the Dublin West area. These initiatives are supported by substantial Government investment, as reflected in the €6.6 million OPW funding announced last week for local authorities to deliver interim flood measures. The Flood Risk Management County Summary provides updates and can be viewed at the following link by selecting Dublin : www.floodinfo.ie/county-summary/.

Should you, Deputy, have a particular capital project in mind or wish to discuss any aspect of our planned preventative works in greater detail, I would welcome the opportunity to engage directly. Please feel free to contact me so we can address your specific interests and ensure your concerns are fully considered.

Dublin West Phoenix Park List of Capital Works

Information and Communications Technology

Questions (266)

Aidan Farrelly

Question:

266. Deputy Aidan Farrelly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his Department or any bodies and agencies under his aegis use software and or products from a company (details supplied); and the duration and cost of the contract; and the services they avail of from the company. [33726/26]

View answer

Written answers

I wish to advise the Deputy that neither my Department nor any of the bodies under its aegis use any software or products from the named company, which is Passworks. I would add that one of the bodies under the aegis of my Department, the State Laboratory, has a three year contract with a company called Passwork Europe SL, which provides password manager services with a spend of €1,008.

Departmental Staff

Questions (267)

Micheál Carrigy

Question:

267. Deputy Micheál Carrigy asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number of civil and public servants employed in his Department in each of the past ten years, in tabular form. [33781/26]

View answer

Written answers

My Department is staffed by civil servants and the table below sets out the number of serving staff in each of the past ten years. These numbers include staff in the Office of Government Procurement and the Office of the Government Chief Information Officer, which are Divisions of my Department.

Year

Total number of staff (civil servants)

2016

568

2017

595

2018

668

2019

671

2020

687

2021

694

2022

688

2023

734

2024

776

2025

776

Departmental Properties

Questions (268)

Michael Cahill

Question:

268. Deputy Michael Cahill asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if a proposal will be accommodated regarding the re-opening of a centre (details supplied); and if he will make a statement on the matter. [33816/26]

View answer

Written answers

I am informed by the Office of Public Works that the former Garda Station at Dungeagan, Co. Kerry is currently licenced to Coiste Forbartha na Sceilge, a community group. The current licensees have not indicated that they wish to terminate this licence, so the property is not available for consideration for other uses at this time.

National Development Plan

Questions (269)

Barry Ward

Question:

269. Deputy Barry Ward asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will provide a list of all capital projects delivered under the National Development Plan and otherwise within the remit of his Department, including the Office of Public Works, which have been completed on time and within budget in Dublin in each of the past five years, in tabular form; and if he will make a statement on the matter. [33818/26]

View answer

Written answers

The Office of Public Works (OPW) is a key service provider to Government, managing the State's estate portfolio, maintaining and presenting Ireland's built heritage, and leading the State's flood risk management function. Under the current National Development Plan, the OPW has secured a record allocation of €1.845 billion, encompassing flood risk management, State property management, and the conservation of heritage assets in support of regional tourism. The OPW's capital programme is therefore one of the most geographically distributed and functionally diverse in the public service, with works delivered in every county.

Under Estate Management, the OPW is responsible for the maintenance, refurbishment, and development of government properties, including offices, Garda stations, and other public service buildings. This includes energy efficiency upgrades and compliance with health and safety and climate obligations. New construction and fit-outs are also undertaken to meet evolving service needs, alongside property acquisitions and disposals as required.

Across the OPW estate ongoing maintenance is essential to ensure that public assets remain safe, functional, and efficient. Regular maintenance activities often identify areas where more substantial interventions are needed, leading to planned preventative capital works. These projects are designed to proactively address emerging issues, extend the lifespan of assets, and optimise their performance. By integrating insights from ongoing maintenance into capital planning, the OPW ensures that resources are used effectively and future risks are minimised.

Universal access works at Dun Laoghaire Garda Station is the only example of an OPW funded capital project completed by Estate Management in the last five years in the area.

Heritage Services projects focus on the conservation, restoration, and presentation of nationally significant sites. These works include structural repairs, preservation of architectural features, and enhancement of visitor facilities. The OPW’s efforts ensure that heritage assets are protected and accessible, supporting both cultural preservation and regional tourism.

Flood Risk Management is another core pillar, with the OPW leading the planning and delivery of flood relief schemes in conjunction with the local authorities. The OPW is working in partnership with Dun Laoghaire Rathdown County Council to advance major flood relief schemes and related works. Notable efforts include the Deansgrange Flood Relief Scheme. These initiatives are supported by substantial Government investment, as reflected in the €6.6 million OPW funding announced last week for local authorities to deliver interim flood measures. The Flood Risk Management County Summary provides updates and can be viewed at the following link by selecting Dublin: www.floodinfo.ie/county-summary/.

Should you, Deputy, have a particular capital project in mind or wish to discuss any aspect of our planned preventative works in greater detail, I would welcome the opportunity to engage directly. Please feel free to contact me so we can address your specific interests and ensure your concerns are fully considered.

Year

Project Name ( Capital works over €0.2m 2021 to 2025)

Status

Delivered in line with Budget and timeline

2023

Garda Station Dun Laoghaire - Universal Access

Complete

Yes

Office of Public Works

Questions (270, 271)

Peadar Tóibín

Question:

270. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation when the Strategic Review being led by the Office of Public Works in relation to the consolidation of State agency facilities at Dublin Port is expected to be completed; whether the findings of that review will be published; and if he will confirm whether it remains Government policy that the 14 hectares of land acquired for Brexit-related infrastructure at Dublin Port will be released once no longer required for that purpose. [33898/26]

View answer

Peadar Tóibín

Question:

271. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether any review has been undertaken, or is planned, in response to the Comptroller and Auditor General’s finding that a significant proportion of Brexit-related works at Dublin Port were priced outside the contract schedule of rates; and whether guidance has been issued to the Office of Public Works to prevent a recurrence in future urgent capital projects. [33899/26]

View answer

Written answers

I propose to take Questions Nos. 270 and 271 together.

The Office of Public Works is leading a Strategic Review to assess potential consolidation of some of the State agency footprint at Dublin Port. This review is being carried out by the Office of Public Works on behalf of Revenue, the Department of Agriculture, Food and the Marine and the Department of Health/ Health Service Executive. It is foreseen that the report will go through final approval by end of Q2.

Once complete, the Strategic Review will be subject to approval by a steering group, known as the Brexit Infrastructure Group and a decision will then be made by this group about publication.

Some capacity within Dublin Port (Terminal 7) has already been vacated and released. Collaboration is ongoing with all Stakeholders in relation to the potential rationalisation of further sites (including Terminal 9) in Dublin Port. It is regularly required and is good practice, to review demand, use and needs in such large infrastructural work. The strategic review will inform the direction of policy for the medium to long term.

To meet the construction and overall project deadlines, the OPW used an existing Contract, extending the contract for larger Brexit projects. The Department of Public Expenditure sanctioned this approach at the time, due to the urgent delivery needs. Using this Contract with pre-tendered rates allowed OPW, as Contracting Authority, fix prices where possible. The remaining specialised works were then tendered at market rates.

As stated in the OCAG Special Report on Brexit physical infrastructure delivery and use; planning for public service delivery in the context of highly uncertain future events is challenging and carries the inherent risk that resources may be applied to uses that ultimately are not required. In such circumstances, planned developments are in effect a form of insurance, and the value for money they represent must be assessed in these terms.

Question No. 271 answered with Question No. 270.

National Development Plan

Questions (272)

Brian Brennan

Question:

272. Deputy Brian Brennan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will provide a list of all capital projects delivered under the National Development Plan and otherwise within the remit of his Department, including the Office of Public Works, which have been completed on time and within budget in the Wicklow Wexford Constituency in each of the past five years, in tabular form; and if he will make a statement on the matter. [33929/26]

View answer

Written answers

The Office of Public Works is a key service provider to Government, managing the State's estate portfolio, maintaining and presenting Ireland's built heritage, and leading the State's flood risk management function. Under the current National Development Plan, the OPW has secured a record allocation of €1.845 billion, encompassing flood risk management, State property management, and the conservation of heritage assets in support of regional tourism. The OPW's capital programme is therefore one of the most geographically distributed and functionally diverse in the public service, with works delivered in every county.

Under Estate Management, the OPW is responsible for the maintenance, refurbishment, and development of government properties, including offices, Garda stations, and other public service buildings. This includes energy efficiency upgrades and compliance with health and safety and climate obligations. New construction and fit-outs are also undertaken to meet evolving service needs, alongside property acquisitions and disposals as required.

Across the OPW estate ongoing maintenance is essential to ensure that public assets remain safe, functional, and efficient. Regular maintenance activities often identify areas where more substantial interventions are needed, leading to planned preventative capital works. These projects are designed to proactively address emerging issues, extend the lifespan of assets, and optimise their performance. By integrating insights from ongoing maintenance into capital planning, the OPW ensures that resources are used effectively and future risks are minimised.

With regard to capital projects completed by Estate Management in the last five years in Wicklow/Wexford area, some examples are, Wicklow Garda Station Kitchen and Facility upgrade, Tinahely Garda Station Universal Access plus a number of upgrade projects at Enniscorthy Garda Station. Please find list attached in tabular form as requested.

Heritage Services projects focus on the conservation, restoration, and presentation of nationally significant sites such as Glendalough. These works include structural repairs, preservation of architectural features, and enhancement of visitor facilities. The OPW’s efforts ensure that heritage assets are protected and accessible, supporting both cultural preservation and regional tourism.

Flood Risk Management is another core pillar, with the OPW leading the planning and delivery of flood relief schemes in conjunction with the local authorities. The OPW is working in partnership with both Wicklow County Council and Wexford County Council to advance major flood relief schemes and related works. Notable efforts include the very large schemes progressing for Arklow and Enniscorthy. These initiatives are supported by substantial Government investment, as reflected in the €6.6 million OPW funding announced last week for local authorities to deliver interim flood measures. The Flood Risk Management County Summary provides updates and can be viewed at the following link by selecting Wicklow & Wexford: www.floodinfo.ie/county-summary/.

Should you, Deputy, have a particular capital project in mind or wish to discuss any aspect of our planned preventative works in greater detail, I would welcome the opportunity to engage directly. Please feel free to contact me so we can address your specific interests and ensure your concerns are fully considered.

Year

Project Name ( Capital works over €0.2m)

Status

Delivered in line with Budget and timeline

2023

Wicklow GS - Kitchen and Facility upgrade

Complete

Yes

2024

Tinahely GS - Universal access works

Complete

Yes

2023

Enniscorthy GS - Cell and PPU upgrade

Complete

Yes

2024

Enniscorthy GS - ASU fit-out

Complete

Yes

2025

Enniscorthy GS - Boiler upgrade

Complete

Yes

Departmental Bodies

Questions (273)

Catherine Callaghan

Question:

273. Deputy Catherine Callaghan asked the Minister for Enterprise, Tourism and Employment if he will provide a list of all capital projects and programmes including those delivered through IDA Ireland, Enterprise Ireland and Fáilte Ireland which have been completed on time and within budget in Carlow in each of the past five years, in tabular form; and if he will make a statement on the matter. [33455/26]

View answer

Written answers

It has not been possible to compile the requested information from the relevant State Agencies in the time available. The requested information will be forwarded directly to the Deputy once compiled.

The following deferred reply was received under Standing Orders.
Please see deferred answer.

Departmental Bodies

Questions (274)

Catherine Callaghan

Question:

274. Deputy Catherine Callaghan asked the Minister for Enterprise, Tourism and Employment if he will provide a list of all capital projects and programmes including those delivered through IDA Ireland, Enterprise Ireland and Fáilte Ireland which have been completed on time and within budget in Kilkenny in each of the past five years, in tabular form; and if he will make a statement on the matter. [33456/26]

View answer

Written answers

It has not been possible to compile the requested information from the relevant State Agencies in the time available. The requested information will be forwarded directly to the Deputy once compiled.

The following deferred reply was received under Standing Orders.
Please see attached deferred response.

Departmental Bodies

Questions (275)

Paula Butterly

Question:

275. Deputy Paula Butterly asked the Minister for Enterprise, Tourism and Employment if he will provide a list of all capital projects and programmes including those delivered through IDA Ireland, Enterprise Ireland and Fáilte Ireland which have been completed on time and within budget in Louth in each of the past five years, in tabular form; and if he will make a statement on the matter. [33647/26]

View answer

Written answers

It has not been possible to compile the requested information from the relevant State Agencies in the time available. The requested information will be forwarded directly to the Deputy once compiled.

The following deferred reply was received under Standing Orders.
Please see attached Deferred response

Departmental Bodies

Questions (276)

Emer Currie

Question:

276. Deputy Emer Currie asked the Minister for Enterprise, Tourism and Employment if he will provide a list of all capital projects and programmes including those delivered through IDA Ireland, Enterprise Ireland and Fáilte Ireland which have been completed on time and within budget in Dublin West in each of the past five years, in tabular form; and if he will make a statement on the matter. [33677/26]

View answer

Written answers

It has not been possible to compile the requested information from the relevant State Agencies in the time available. The requested information will be forwarded directly to the Deputy once compiled.

The following deferred reply was received under Standing Orders.
Please see deferred response attached
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