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Tuesday, 26 May 2026

Written Answers Nos. 421-440

Transport Costs

Questions (421)

Pa Daly

Question:

421. Deputy Pa Daly asked the Minister for Transport to provide a breakdown of the average fare per trip in each of the red zones, Dublin commuter zones, short hop zone, Cork green zone and Intercity, in tabular form. [40119/26]

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Written answers

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. However, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has responsibility for the regulation of fares charged to passengers in respect of public transport services provided under public service obligation (PSO) contracts.

In light of the NTA's responsibility in this area, I have forwarded the Deputy's question to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.

Public Transport

Questions (422)

Pa Daly

Question:

422. Deputy Pa Daly asked the Minister for Transport to provide a breakdown of the number of passengers in each of the red zones, Dublin commuter zones, short hop zone, Cork green zone and Intercity in 2025, in tabular form. [40120/26]

View answer

Written answers

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally and for the scheduling and timetabling of these services in conjunction with the relevant transport operators.

In light of the NTA’s responsibility in this area, I have forwarded the Deputy's question to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.

Public Transport

Questions (423)

Pa Daly

Question:

423. Deputy Pa Daly asked the Minister for Transport to provide a breakdown the number of trips in each of the red zones, Dublin commuter zones, short hop zone, Cork green zone and Intercity in 2025, in tabular form. [40121/26]

View answer

Written answers

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally and for the scheduling and timetabling of these services in conjunction with the relevant transport operators.

In light of the NTA’s responsibility in this area, I have forwarded the Deputy's question to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.

National Transport Authority

Questions (424)

Barry Heneghan

Question:

424. Deputy Barry Heneghan asked the Minister for Transport whether the National Transport Authority or Iarnród Éireann has examined the feasibility of introducing 24-hour DART services serving north Dublin, including the Howth and Malahide lines; whether consideration has been given to the potential benefits for shift workers, public safety, tourism and the nighttime economy; and if he will make a statement on the matter. [40123/26]

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Written answers

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally and for the scheduling and timetabling of these services in conjunction with the relevant transport operators. As Minister for Transport I continue to engage with the NTA on an ongoing basis in relation to maintaining high operational standards on all forms of public transport.

The query raised by the Deputy is an operational matter for Iarnród Éireann, in conjunction with the NTA. I have, therefore, referred the Deputy's question to the companies for direct reply. Please advise my private office if you do not receive a reply within ten working days.

Public Transport

Questions (425)

Barry Heneghan

Question:

425. Deputy Barry Heneghan asked the Minister for Transport whether his Department has assessed the impact the absence of late night and 24-hour public transport services across parts of north Dublin is having on commuters, hospitality workers and local communities; whether expanded overnight DART or bus services are under consideration for the area; and if he will make a statement on the matter. [40124/26]

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Written answers

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally and for the scheduling and timetabling of these services in conjunction with the relevant transport operators.

Night-time bus services offers clear benefits, including providing reliable travel options for late-night workers, supporting the night-time economy, and promoting environmental sustainability by reducing reliance on private cars.

In terms of extending the service operating hours, BusConnect's Network Redesign, as I have no doubt you are aware, is a transformative programme of investment in the bus system, aimed at improving public transport services across the city, by strengthening the existing TfI system through enhanced services with high frequency spines and new local, orbital and radial routes. As part of the Redesign, the NTA has introduced fifteen 24-hour bus services such as E1, E2, F1, and F2, across the city in recent years, significantly enhancing both late night and early morning travel options.

This has allowed more people, particularly night-time and shift workers to use and avail of public transport services. In addition, there are 12 Nitelink services which run from the city centre to suburbs on Friday and Saturday nights, providing extra capacity during peak late-night demand periods.

Iarnród Éireann operates all available trains across the network on a daily basis to meet the record demand being experienced on all routes. This is outside of required maintenance cycles to ensure fleet reliability, and any repair works which may be taking place. However, over periods such as St. Patrick’s Day, Christmas and New Year, Iarnród Éireann endeavours to put on additional late night services to accommodate passengers.

I do consider that there may be merit in extending operating hours to additional routes, however it is essential that any planning considerations for the NTA are both operationally justified and financially sustainable within resource allocations.

Additionally, to encourage more taxi services during peak times, the application of the 2024 maximum fare is weighted towards the night time period at weekends. The NTA is currently surveying SPSV operators to better understand working patterns and the uptake of night-time fares to inform the 2026 Maximum Fare Review, which is envisaged to be published later this year.

We have seen huge growth in public transport usage in recent years, and the Government remains committed to the ongoing enhancement of the TFI network, ensuring that public transport continues to be an affordable, reliable, and attractive option for all passengers. This is evident in the Programme for Government commitment to ensuring that public transport is as accessible as possible, supports the delivery of services, and incentivises off-peak travel.

Pension Provisions

Questions (426)

Pádraig Rice

Question:

426. Deputy Pádraig Rice asked the Minister for Transport further to Parliamentary Question 423 of 12 May 2026, if the CIÉ board decision in 2009 in the context of the Transport Act 1950 was discussed during the dual ministerial review on this matter; and if he will make a statement on the matter. [40127/26]

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Written answers

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. As a commercial semi-state body, Córas Iompair Éireann (CIÉ) are responsible for the provision of pension schemes for their employees.

Following on from the constructive and collaborative approach of the Trade Union Group and CIÉ management in reaching agreement on a pathway forward as of May 2025, my Department are currently engaging with CIÉ as well as financial advisors at NewERA, the Pensions Authority and the Department of Public Expenditure, Infrastructure, Public Services, Reform and Digitalisation on the next steps in progressing the agreement and bringing CIÉ pensions onto a more stable footing for the benefit of active, and retired scheme members, including review of the relevant statutory instruments.

My Department and all relevant stakeholders are endeavouring to achieve the same at the earliest, keeping in line with the appropriate processes, compliance with all applicable requirements, and necessary approvals.

Departmental Data

Questions (427, 428, 429)

Peadar Tóibín

Question:

427. Deputy Peadar Tóibín asked the Minister for Transport the number of vehicles impounded in the State in each of the past five years arising from unpaid toll charges; the number of such vehicles subsequently sold or otherwise disposed of; and if he will make a statement on the matter. [40224/26]

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Peadar Tóibín

Question:

428. Deputy Peadar Tóibín asked the Minister for Transport the total revenue generated from the sale of vehicles impounded due to unpaid tolls in each of the past five years; where such funds are allocated; and if a review has been undertaken of enforcement practices to ensure they are applied consistently and fairly across all regions and addresses. [40225/26]

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Peadar Tóibín

Question:

429. Deputy Peadar Tóibín asked the Minister for Transport the oversight mechanisms in place to ensure that enforcement action relating to unpaid tolls, including vehicle seizure, is applied in a non-discriminatory manner; and if any complaints or investigations have been recorded in this area. [40226/26]

View answer

Written answers

I propose to take Questions Nos. 427, 428 and 429 together.

As Minister for Transport, I have responsibility for overall policy and funding in relation to the national roads programme. Under the Roads Acts 1993-2015, the operation and management of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned.

Therefore, matters relating to the day to day operations regarding national roads, including toll roads are within the remit of TII. More specifically, the statutory power to levy tolls, to make toll bye-laws and to enter into agreements with private investors are vested in TII under Part V of the Roads Act 1993 (as amended). Moreover, the contracts for the privately-operated toll schemes are commercial agreements between TII and the Public Private Partnership (PPP) concessionaires concerned.

Noting the above position, I have referred the question regarding tolling and unpaid tolls to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.

A referred reply was forwarded to the Deputy under Standing Orders.
Question No. 428 answered with Question No. 427.
Question No. 429 answered with Question No. 427.

Taxi Regulations

Questions (430)

Roderic O'Gorman

Question:

430. Deputy Roderic O'Gorman asked the Minister for Transport the policy approach taken to taxi drivers who are not displaying their roof sign; whether his Department has conducted any analysis to ascertain if this is a regular phenomenon; and if he will make a statement on the matter. [40258/26]

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Written answers

The regulation of the small public service vehicle (SPSV) industry, including compliance and enforcement, is a matter for the independent transport regulator, the National Transport Authority (NTA), under the provisions of the Consolidated Taxi Regulation Acts 2013 and 2016. I have no role in the day-to-day operations of the SPSV sector.

Section 46 of S.I. No. 33/2015 - Taxi Regulation (Small Public Service Vehicle) Regulations 2015 provides that a roof sign must be affixed to a vehicle, if it is being driven or used for the carriage, or for the intended carriage, of passengers for reward. Failure to comply with taxi roof signage requirements is a fixed payment notice offence, punishable by a €100 fine.

Given the NTA's responsibility in this matter, I have referred the Deputy's question to them for direct reply. Please advise my private office if you do not receive a reply within ten working days.

The referred reply was forwarded to the Deputy under Standing Orders.

Statutory Instruments

Questions (431, 443, 444, 445, 446)

Carol Nolan

Question:

431. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the role his Department plays in enforcing or monitoring compliance with SI No. 149 of 2026 on restrictive measures concerning ISIL (Da’esh) and Al-Qaeda; the number of investigations or prosecutions initiated in this regard in recent years; and if he will make a statement on the matter. [39028/26]

View answer

Carol Nolan

Question:

443. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the reason for the revocation of SI No. 131 of 2026 and the making of SI No. 149 of 2026 in relation to restrictive measures concerning ISIL (Da’esh) and Al-Queda; the number of additional persons or entities added or removed from the list since the previous regulations; and if he will make a statement on the matter. [39026/26]

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Carol Nolan

Question:

444. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if any Irish banks or entities have reported breaches or frozen assets under the restrictive measures in SI No. 149 of 2026 in the past 12 months; the total value of any such assets; and if he will make a statement on the matter. [39027/26]

View answer

Carol Nolan

Question:

445. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the process by which Irish authorities are notified of updates to the list of persons and entities associated with ISIL (Da’esh) and Al-Qaeda under the regulations in SI No. 149 of 2026; and if he will make a statement on the matter. [39029/26]

View answer

Carol Nolan

Question:

446. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the total number of statutory instruments made under section 42 of the Criminal Justice (Terrorist Offences) Act 2005 since 2020 in respect of ISIL (Da’esh) and Al-Qaeda measures; and if he will make a statement on the matter. [39030/26]

View answer

Written answers

I propose to take Questions Nos. 431, 443, 444, 445 and 446 together.

I wish to advise the Deputy that restrictive measures, or sanctions as they are generally referred, are a tool of the EU's Common Foreign and Security Policy. Ireland implements EU sanctions, and UN sanctions via EU sanctions. EU sanctions have direct effect in all Member States of the EU, and they are legally binding on all natural and legal persons in Ireland. As such, a natural or legal person (for example, a company) who contravenes a provision of an EU sanctions regulation would be guilty of an offence and liable to prosecution. While EU Regulations have direct effect, each Member State is required to create offences and lay down penalties applicable to infringements of the EU Regulations in domestic law. My Department plays an important role in relation to sanctions policy, and it, alongside the Department of Enterprise, Tourism and Employment, is responsible for preparing the requisite Statutory Instruments to establish these offences and give effect to the penalties, and these Statutory Instruments are laid before the Oireachtas.

In respect of the sanction regime that the Deputy has asked a number of questions on, I would note that this regime has been in place for some time and that the list of persons, groups and entities to whom the freezing of funds and economic resources should apply under the ISIL (Da’esh) and Al-Qaida regime is updated by the United Nations Security Council’s Sanctions Committee. In March 2026, it added one entry to the list of persons, groups and entities to whom the freezing of funds and economic resources should apply. As the Deputy will be aware, the EU implements these UN listings and it introduced Commission Implementing Regulation (EU) 2026/830 on 7 April 2026. This Commission Regulation amended for the 356th time Council Regulation (EC) No 881/2002 imposing certain specific restrictive measures directed against certain persons and entities associated with the ISIL (Da'esh) and Al-Qaida organisations.

The Deputy will note that since 2020, a total of 39 Statutory Instruments have been made by my Department under Section 42 of the Criminal Justice (Terrorist Offences) Act 2005 in respect of ISIL (Da’esh) and Al-Qaida measures. With respect to SI 149 of 2026 in particular, this SI was made to create offences and lay down penalties applicable to infringements of Commission Implementing Regulation (EU) 2026/830 of 7 April 2026. SI 131 of 2026 was revoked because it is standard practice to revoke the previous SI when an amendment is made to the relevant EU Regulations.

Ireland has three competent authorities for all sanctions: the Department of Foreign Affairs and Trade, the Department of Enterprise, Tourism and Employment, and the Central Bank of Ireland. The Central Bank of Ireland is responsible for the administration and enforcement of financial sanctions. It has advised my officials that it has not received any reported breaches or frozen assets under the restrictive measures in SI 149 of 2026 in the past 12 months. It notes that there is a legal obligation to comply with EU Council Regulations relating to financial sanctions as soon as they are adopted. In this regard, it is necessary to monitor the EU Financial Sanctions lists, which are maintained by the European Commission and updated whenever necessary, to reflect the officially adopted texts published in the Official Journal of the EU.

Once a person, entity or body has been listed under an EU restrictive measure regime, they are known as a “Designated Person”. On listing, there is a legal obligation not to transfer funds or make funds or economic resources available, directly or indirectly, to that Designated Person. Accounts, funds or other assets belonging to a Designated Person should be frozen without delay, so that they cannot be made available, directly or indirectly, to that Designated Person. Firms must ensure that they are compliant with financial sanctions at all times. This includes carrying out ongoing monitoring of transactions and customers.

Finally, with respect to the number of investigations or prosecutions initiated in recent years, my Department does not routinely collect such information, however to be of assistance to the Deputy, my officials have requested this information from An Garda Síochána and will transmit it to the Deputy once available.

Legislative Measures

Questions (432, 433, 457, 458)

Grace Boland

Question:

432. Deputy Grace Boland asked the Tánaiste and Minister for Finance the legislative provisions governing the proper display and visibility of motorcycle number plates; and if he will make a statement on the matter. [39495/26]

View answer

Grace Boland

Question:

433. Deputy Grace Boland asked the Tánaiste and Minister for Finance if he will consider enhanced penalties or specific enforcement measures to address this issue; and if he will make a statement on the matter. [39496/26]

View answer

Grace Boland

Question:

457. Deputy Grace Boland asked the Tánaiste and Minister for Finance the current regulations governing the size, positioning and visibility of motorcycle registration plates; and if he will make a statement on the matter. [39499/26]

View answer

Grace Boland

Question:

458. Deputy Grace Boland asked the Tánaiste and Minister for Finance if he will consider a review of enforcement or regulatory standards in respect of motorcycle number plate display in light of concerns regarding illegal or obscured plates and associated driver behaviour; if his Department has assessed compliance levels with these regulations; and if he will make a statement on the matter. [39500/26]

View answer

Written answers

I propose to take Questions Nos. 432, 433, 457 and 458 together.

In relation to questions 39495 and 39496 I will reply to the matters related to the legislative provisions and penalties governing vehicle registration plates. Matters relating to enforcement by An Garda Síochána are for reply by the Minister for Justice, Home Affairs and Migration.

The Finance Act 1992 (as amended) provides for the registration of vehicles, the charging of vehicle registration tax and the assignment of a unique identification mark to each vehicle upon registration.

The Vehicle Registration and Taxation Regulations, 1992 (as amended), set out the detailed requirements for the display and format of vehicle registration plates, including for motorcycle plates. Under these regulations, the vehicle registration plate must be displayed on the front and rear of the vehicle and be clearly visible at all times. Vehicles with only one wheel at the front, such as motorcycles, are only required to display the registration plate at the rear. Registration plates must be displayed in a vertical or nearly vertical position, so that every letter or figure of the identification mark is easily distinguishable. Nothing should be placed in such a position on the vehicle as to make it difficult to read or distinguish the identification mark.

It is an offence, under Section 139 of the Finance Act 1992, to display a false registration number, the wrong registration number on a vehicle, the registration plate in an incorrect format or an obscured registration plate. A person who is found guilty of this offence is liable on summary conviction to a fine of €5,000.

In line with the Road Traffic Act 2010 (Part 3) (Fixed Charge Offences) Regulations 2024, a member of An Garda Síochána is fully empowered to issue a fixed charge (FCN) of €60 to a driver who fails to comply with number plate requirements. The Minister for Justice, Home Affairs and Migration may be in a position to provide the Deputy with details of Garda activity in this area.

The issue of non-compliance with the legislation related to vehicle registration plates is of cross-Departmental policy relevance, having regard to the role that correct vehicle identification has in the areas of road safety, law enforcement, and vehicle taxation. Work is being undertaken on an interdepartmental basis during 2026 to examine the potential for strengthened measures and to develop and recommend suitable options to improve compliance with registration plate requirements in the State.

Any changes to the current framework would have to be informed by the relevant State enforcement and regulatory bodies impacted.

Question No. 433 answered with Question No. 432.

Legislative Programme

Questions (434)

John Lahart

Question:

434. Deputy John Lahart asked the Tánaiste and Minister for Finance to clarify the way the proposed legislation on vaping, from a proposed tax purpose, addresses the environmental impact of disposable vapes; and the steps being taken to ensure that responsible adult users of refillable devices are not unfairly impacted. [38748/26]

View answer

Written answers

The Government introduced the E-Liquid Products Tax (EPT), which came into effect on 1 November 2025 under Chapter 1 of Part 2 of the Finance Act 2024. The measure applies to all e-liquid products used in vaping devices, including both nicotine-containing and non-nicotine-containing liquids, at a flat rate of €0.50 per millilitre.

The introduction of the EPT forms part of Ireland’s ongoing commitment to protecting public health and addressing the increasing use of e-cigarettes and vaping products. In particular, the measure targets the growing popularity of these products among young people, where there are significant concerns about potential health risks. Evidence suggests that vaping can act as a gateway to nicotine dependence, and may increase the likelihood of progression to tobacco use. By increasing the cost of e-liquid products, the EPT is designed to reduce their affordability and accessibility, particularly for younger users.

The Department of Health have introduced the Public Health (Single-use Vapes) Bill 2025, which has just completed Second Stage in the Seanad. This bill provides for the further strengthening of both the public health and environmental policies by banning the sale of single use or disposable vapes completely.

Programme for Government

Questions (435)

Malcolm Byrne

Question:

435. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the mechanisms in place in his Department to ensure delivery on the commitments in the programme for Government; the civil servant specifically responsible for overseeing such delivery; the measures that are used to assess progress; and if he will make a statement on the matter. [38812/26]

View answer

Written answers

My Department’s Statement of Strategy reflects the national priorities outlined in the Programme for Government (PfG). In this regard, the Department’s mission is to lead in the achievement of the Government’s economic, fiscal and financial policy goals. In delivering this mission, the Department’s current Statement of Strategy 2026-2027 focuses on the role the Department plays in delivering the following priorities:

* Balanced, sustainable economic growth

* Sound public finances

* Well-regulated, sustainable banking and financial sector

* International leadership in economic, fiscal and financial decision making

* Promoting environmentally sustainable economic progress

* An organisation with a shared sense of purpose where our people are valued, supported and empowered to deliver our strategy

I wish to advise the Deputy that each of the individual business areas in my Department are responsible for the commitments which fall under their policy remit. Regular updates on each of the commitments are provided to the Corporate Office within my Department as part of business planning and reporting.

The progress made by my Department in delivering on the Statement of Strategy, including the implementation of key Programme for Government commitments, is also captured in Annual Reports which are available on gov.ie.

State Savings Schemes

Questions (436)

Cian O'Callaghan

Question:

436. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance if his Department has conducted a cost benefit analysis for the proposed new investment scheme; if not, his plans to carry out a cost benefit analysis; and if he will make a statement on the matter. [38933/26]

View answer

Written answers

The Savings and Investment Union (SIU) is a European initiative with the main aim to help European citizens to invest more so as to ensure that they have better financial outcomes and are better provided for in the future. On 30 September 2025, as part of the SIU strategy, the European Commission adopted a Recommendation on increasing the availability of Savings and Investment Accounts (SIAs) in Member States. The Recommendation outlines the key characteristics that SIAs should have to maximise their uptake and help achieve the objective of boosting retail participation in capital markets. Ireland is committed to supporting initiatives that enhance retail investor participation in capital markets and strongly welcomed the publication of this Recommendation. I have announced that I intend to legislate for an investment account in Ireland.

Work is underway on a?roadmap for the taxation of retail investment that was announced in Budget 2026.?The roadmap will set out an approach to simplify and adapt the tax framework to further support retail investment, while retaining necessary and important anti-avoidance protections in a proportionate manner. The roadmap is expected to be published in Summer 2026. A key aspect of the roadmap will be the introduction of the new investment account. The new account will be?aligned with the Commission’s recommendation and expert views are being considered.

The European Commission published a working document to accompany their Savings and Investment Account recommendation, which is available on their website. The working document includes an assessment of the impacts of these accounts on EU households. The assessment found that accounts, particularly those with low costs, favourable tax treatment, a streamlined and mostly automatised tax process and flexible investments, have been associated with high participation levels in capital markets across the population. This also includes lower income groups and those with reduced wealth. Inclusively designed accounts have been shown to reduce participation gaps linked to gender, income and accessibility.

Exchequer Returns

Questions (437)

Pearse Doherty

Question:

437. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 256 of 14 May 2026, if the Exchequer cash reserves, and other liquid assets held by the National Treasury Management Agency include the €7.7 billion held by ISIF in directed funds. [38953/26]

View answer

Written answers

The €7.7bn value quoted by the Comptroller and Auditor General and by the NTMA at the meeting of the Committee on Public Accounts on Thursday, 14 May last was the end-2024 value of ISIF’s Directed Portfolio.

The €7.7bn as at end 2024 was comprised of:

• ordinary shares in AIB valued at the market price of €5.31 per share;

• €5.0 billion in cash and cash equivalents, including commitments of €165 million to the SBCI; and

• a €305 million loan to HBFI.

The unaudited end 2025 value of the Directed Portfolio was €6.4bn and since the end of 2025 the value of the portfolio has been further reduced due to drawdowns to the Exchequer on foot of Directions from the Minister for Finance.

As part of Budget 2025 Government decided to use proceeds from bank share disposals to provide funding for infrastructure (water, housing and the electricity grid) which is additional to Exchequer expenditure.

For example, €514 million of the €1 billion agreed for water infrastructure was drawn down from the Directed Portfolio and paid to Uisce Eireann in 2025. The balance will be paid over the period to 2028.

In late 2025 a further €750 million was drawn from the Directed portfolio to provide funding for investment in the electricity grid.

The remaining balance of the Directed portfolio is intended to be used in support of the National Development Plan.

Following the disposals of the state’s holdings in AIB the majority of the Directed Portfolio is held in Exchequer Notes. On this basis it forms part of the Exchequer Cash and Liquid Asset Balance.

Tax Collection

Questions (438)

Carol Nolan

Question:

438. Deputy Carol Nolan asked the Tánaiste and Minister for Finance to ascertain the total amount paid in carbon taxes and related levies by rural households and small businesses in Offaly in 2025; and if he will make a statement on the matter. [38963/26]

View answer

Written answers

I am advised by Revenue that Mineral Oil Tax, including the carbon tax component, is charged at the point at which the product is first released from a duty-suspended tax warehouse or otherwise when it first enters the State. As the tax is not levied at the point of final sale or consumption, Revenue does not hold data on where the product is consumed and is therefore unable to provide an estimate by county.

EU Programmes

Questions (439, 440)

Barry Heneghan

Question:

439. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if the Government supports the introduction of additional EU wide windfall taxes on oil and petroleum companies which have recorded significantly increased profits during the ongoing international energy crisis; if Ireland is participating in, or supporting, discussions at EU level on such measures; and if he will make a statement on the matter. [38964/26]

View answer

Barry Heneghan

Question:

440. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if his Department has assessed the extent to which increased profits among major oil and petroleum companies during the current energy crisis are contributing to higher consumer energy and fuel costs; if consideration is being given to additional windfall taxation measures to support households facing significant cost-of-living pressures; and if he will make a statement on the matter. [38965/26]

View answer

Written answers

I propose to take Questions Nos. 439 and 440 together.

The current energy market disruption and implications for long-term energy security, together with the imperatives of decarbonisation and increasing the production of renewable energy, are central to many discussions at Ministerial and official level in EU fora.

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.

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, following the commencement of war in Ukraine. 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.

It continues to be the Government’s view that tackling the energy crisis in a coordinated way between EU Member States is preferable, given the interconnectedness of EU energy markets.

Ireland will continue to engage constructively with its EU partners, including during the forthcoming EU Presidency, to ensure any joint European response to these challenges is coordinated and effective.

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.

Alongside this, work is ongoing through the National Energy Affordability Taskforce (NEAT) to support further measures to enhance energy affordability. NEAT was established in June 2025 to identify and implement measures to improve energy affordability for households and businesses, while delivering key renewable commitments and protecting security of supply and economic stability. Its first report was published in November. In response to current international energy crisis, further NEAT meetings have taken place, bringing together representatives from Government, the energy sector and the Commission for the Regulation of Utilities (CRU) to examine implications of the conflict for global energy markets; current supply and pricing across oil, gas and electricity in Ireland; customer support measures; and the European response.

The Minister for Climate, Energy and the Environment requested that the CRU undertake this independent review, building on the work of previous investigations by reviewing the competitiveness of Irish retail energy markets, examining supplier costs, including hedging and pricing practices, and providing comparative price analysis with other EU Member States. The Interim Review on Competition Assessment and Retail Price Drivers in the Energy Markets was published on the CRU website on the 12 May 2026. As part of this program of work, the CRU will deliver a number of reports, including a wider and more detailed review of competition in the retail energy market.

The ongoing conflict in the Middle East underlines – once again – why we must accelerate the deployment of renewables across all sectors. The best long-term approach for Ireland to insulate consumers from volatility on international wholesale energy markets is to invest in energy efficiency and renewable energy. Cutting our dependence on fossil fuels and generating power from our own renewable sources will ensure a cleaner, cheaper energy future in the long term.

Question No. 440 answered with Question No. 439.
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