Written Answers Nos. 483-502
483. Deputy Emer Currie asked the Tánaiste and Minister for Finance if consideration will be given to personal income tax breaks for families on ICT equipment purchased for school use; and if he will make a statement on the matter. [40205/26]
View answerI understand that the question relates to the possibility of income tax relief being available to parents or guardians who purchase ICT equipment for use in school work for their school-going children.
As I advised the Deputy in my reply to question 12580 of 17 February last 2026, in line with best practice, and as with all proposals for the introduction of new tax measures or the amendment of existing tax reliefs, the proposal should be assessed in accordance with the Department of Finance Tax Expenditure Guidelines. The guidelines make clear the importance that any policy proposal which involves tax expenditures should only occur in limited circumstances where there are demonstrable market failures and where a tax-based incentive is more efficient than a direct expenditure intervention.
As the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to the sound management of the public finances.
484. Deputy Emer Currie asked the Tánaiste and Minister for Finance to consider making M50 toll payments tax deductible for commuters who rely on the motorway for their daily commute; and if he will make a statement on the matter. [40206/26]
View answerWhile I appreciate that some people use cars to travel to their principal place of employment, ultimately it is a matter for individuals to choose the transport option that works best for them, taking into account certain tax incentives which are available. For example, in order to encourage the uptake of more sustainable and environmentally friendly transport options, persons commuting to work can already avail of the Taxsaver scheme in respect of public transport; and the cycle to work scheme.
Section 118(5A) of the Taxes Consolidation Act 1997 (TCA) provides an exemption from benefit-in-kind (BIK) where an employer purchases a travel pass for an employee. This is commonly known as the Taxsaver scheme. Under section 118B TCA, an employer and employee may also enter into a Revenue-approved salary sacrifice arrangement under which the employee agrees to sacrifice part of his or her salary, in exchange for the benefit.
It is important to note that employers are not required to take part in the Taxsaver scheme. Where an individual's employer does not participate, any benefits that could arise under the scheme will not be available to any employees of that employer.
If an employer does participate in the scheme, they will also save money as employer’s PRSI is not payable on the cost of the relevant benefit(s) when they make the associated deduction from their employees' salary payments.
Furthermore, employees may also claim a tax deduction in respect of:
(a) the cost of travelling expenses necessarily incurred in the performance of the duties of their employment or office; and
(b) the cost of other expenses incurred wholly, exclusively and necessarily in the performance of the duties of their employment.
However, these deductions do not ordinarily include the cost of travelling to and from a principal place of work. It is a long-established principle of tax case law that the expenses incurred in travelling from home to work and work to home are expenses which are not necessarily incurred in the performance of the duties of an office or employment. The reimbursement to an office holder or employee of such expenses is therefore taxable and subject to PAYE deductions.
Finally, in line with best practice, and as with all proposals for the introduction of new tax measures or the amendment of existing tax reliefs, the proposal should be assessed in accordance with the Department of Finance Tax Expenditure Guidelines. The guidelines make clear the importance that any policy proposal which involves tax expenditures should only occur in limited circumstances where there are demonstrable market failures and where a tax-based incentive is more efficient than a direct expenditure intervention.
As the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to the sound management of the public finances.
485. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance his views on the application of a 0% VAT rate to laptops and tablets required for educational purposes, specifically and uniquely programmed for same (details supplied); if he has engaged with the European Commission regarding the possibility of same; and if he will make a statement on the matter. [40227/26]
View answerAs previously outlined in my response to the Deputy on 19 May, in response to parliamentary question 406, the EU VAT Directive, which Irish VAT law must comply, generally holds that all goods and services are liable for VAT at the standard rate for which Member States of the EU must set at a minimum of 15%.
If a good or service is included in a list of categories of goods and services under Annex III of the Directive, a reduced or zero rate may be applied. The supply of laptops and tablets are not included under Annex III and therefore cannot be charged below the standard rate.
The VAT Directive does provide for an exemption for, inter alia, the provision of children's or young people's education, school or university education, vocational training or retraining, However this exemption cannot be applied to the supply of laptops and tablets for educational purposes.
Any changes to the VAT Directive would require an amendment to be proposed by the European Commission which would then have to be agreed unanimously by all EU Member States. The last change to Annex III of the Directive was in 2022 and was the result of four years of negotiations. No further changes to VAT rates are anticipated at this time.
486. Deputy Ivana Bacik asked the Tánaiste and Minister for Finance his views on a matter (details supplied); if he has discussed the matter with the company; and his plans to introduce regulations to address the situation of such persons. [40256/26]
View answerThe NTMA have informed me that the terms and conditions that apply to Prize Bonds preclude the Prize Bond Company, the NTMA’s Agent, from acting on an instruction relating to a joint holding unless that instruction is authorised by both holders.
Where one joint holder submits a repayment request without the necessary authorisation from the other holder, the Prize Bond Company is not in a position to act on this instruction as it is not in accordance with the agreed signing arrangements.
The NTMA also inform me that in light of the difficulty that is being experienced by one of the joint holders in this case, the Prize Bond Company will continue to engage with the customer and explore potential avenues to resolve the issue within the constraints that apply.
489. Deputy Pádraig Mac Lochlainn asked the Tánaiste and Minister for Finance his views on the renewed efforts toward a UK–Ireland cross-Border work framework, particularly addressing remote work taxation. [40265/26]
View answerThe tax treatment associated with cross-border working has been subject to ongoing discussions in recent years, particularly given the increase in remote working as a result of the Covid-19 pandemic. However, cross-border working gives rise to complex issues involving shared taxing rights between different jurisdictions.
It should be noted that workers who reside in Northern Ireland and work in the State are not precluded from working from home. The availability of remote working is primarily a matter between the employer and the employee. An employer may allow an employee to work remotely in Northern Ireland, however, such arrangements may result in implications for the employer from a UK tax perspective. As such, any potential implications that may arise from such arrangements are outside the scope of my direct remit and that of my Department.
As cross-border working and the availability of remote working options have potential tax implications not only on an island of Ireland basis, but also internationally, it is important that the wide range of policy considerations that arise are fully understood and considered.
The second annual UK Ireland summit held in Cork on 12 March last, acknowledged the work on this cross border issue. The joint statement of the Taoiseach and the Prime Minister welcomed agreement to engage on reaching a decision in principle this year on a bilateral Ireland-UK approach to address concerns arising from hybrid cross-border working.
My Department is continuing to engage on this matter, which includes the following steps:
Obtain Better Data - There was a general acceptance that data in relation to the nature and extent of cross-border working could be improved. In this regard, my Department commissioned the ESRI to undertake a research project in this area. In June 2024, the ESRI published its report entitled ‘A Study of Cross-Border Working on the Island of Ireland’. This paper estimates the number of cross-border workers, as well as providing an overview of the profile and characteristics of cross-border workers.
Minimise Administrative Burden - Revenue has looked at ways to minimise and simplify the administrative burden insofar as possible. Revenue has published guidance in this regard which will be of assistance to employers and employees.
International Discussions - My Department is engaging in international discussions on the policy implications of cross-border working, including at both EU and OECD level. The OECD has commenced its work on global mobility and my officials are continuing to engage on this matter, and also remain open to engaging bilaterally with other jurisdictions as appropriate to the circumstance.
My Department has commenced engagement with the UK Treasury and His Majesty’s Revenue and Customs (HMRC) to facilitate an exchange of views and experiences in relation to cross-border tax issues. This engagement has included an initial meeting between the Department of Finance and the UK Treasury in August 2025, followed by a further meeting in October 2025 which was attended by officials from HMRC and Revenue. My Department and the UK Treasury have agreed to continue discussions on these matters in 2026.
490. Deputy Pádraig Mac Lochlainn asked the Tánaiste and Minister for Finance if he is aware that persons and families that are resident in the Republic of Ireland and working in Northern Ireland are being turned down for a mortgage by lenders in this State because they are not working in this State; and if he will progress the development of standardised underwriting approaches for cross-Border incomes. [40266/26]
View answerThere are certain legislative and regulatory provisions governing the provision of residential mortgage credit by Central Bank regulated entities to consumer borrowers in the State.
These include the 2014 EU Mortgage Credit Directive which provides for some common EU measures in relation to the provision of residential mortgage credit to consumers and includes a measure in relation to foreign currency mortgages.
For the purpose of the Directive, a ‘foreign currency loan’ is a mortgage where the credit is denominated in a currency other than that in which the consumer receives the income from which the credit is to be repaid, or is in a currency other than that of the EEA Member State in which the consumer is resident.
In particular, the Directive, which was transposed into Irish law by the European Union (Consumer Mortgage Credit Agreements) Regulations 2016, provides that mortgage lenders must at least ensure that they either:-
(i)provide to the foreign currency borrower a right (if conditions specified by the creditor are met) to convert the loan into an alternative currency or
(ii)that there are other arrangements in place, such as risk warnings or limits on the amount the consumer has to pay under the agreement, to limit the exchange rate risk to which the consumer is exposed under the foreign currency credit agreement.
The purpose of this measure is to warn and offer some protection to mortgage consumers who borrow in a foreign currency against the exchange rate risk associated with such borrowing. It it does not prohibit or prevent lenders from providing such loans.
Subject to complying with all relevant legislative and regulatory requirements, it is a matter for lenders to formulate their own mortgage credit lending policies and to make their own individual mortgage lending decisions.
Ultimately, the decision on whether or not to provide a particular credit product, and/or whether or not to provide credit in response to a particular credit application is a commercial decision for the individual lender.
As Minister for Finance, I have no role in such commercial decision making by banks or other mortgage lenders.
The Central Bank revised Consumer Protection Code 2025 provides that, where a Central Bank regulated entity does not approve a personal consumer’s formal application for credit it shall provide to the consumer the reasons why the credit was not approved and, if so requested, it shall provide those reasons in writing.
If a person is not happy with the way that a bank or any other Central Bank regulated firm is dealing with him/her, or if the person feels that the regulated entity is not complying with the relevant financial services legal or regulatory requirements in relation to an application for mortgage credit, the person should make a formal complaint directly to the regulated firm in the first instance.
If a consumer is not satisfied with the response from the regulated firm, the person can then refer the complaint to the statutory Financial Services and Pensions Ombudsman.
491. Deputy Tom Brabazon asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he is aware of the closures of cafes, other businesses and museums in the vicinity of Dublin Castle to accommodate Ireland's EU Presidency; the engagement his Department has had with these businesses; if the businesses were given official notification of such closures and the supports offered to businesses affected. [39374/26]
View answerDublin Castle will be the primary State venue for events during Ireland’s forthcoming Presidency of the EU with more than one hundred events taking place including conferences, meetings, dinners, cultural events and receptions.
In order to finalise preparations for Ireland’s hosting of the Presidency, the State Apartments at Dublin Castle closed to the public from Tuesday 5 May. The wider Dublin Castle campus remains accessible to the public for a further period, including the Chester Beatty Library (including the Silk Road Café), the Dubh Linn gardens and the Census exhibition in the Coach House Gallery.
From mid-June 2026 for the six-month duration of the Presidency, the Dublin Castle campus will close to the public in its entirety. There will be no public access, and no through access from Dame Street (Palace Street Gate) to Ship Street for the duration.
It will be well understood that the detailed arrangements for access to the Dublin Castle Campus from mid-June onward have been the subject of extensive engagement and discussions between An Garda Síochána, the OPW and the Department of Foreign Affairs for approximately eighteen months. At all stages, the tenant organisations within the Dublin Castle campus were kept abreast of the developing position.
A final determination as to the need for closure of the full campus to the public was made at a meeting with An Garda Síochána (AGS) in February 2026 that was attended by the Chester Beatty Library, the Department of Foreign Affairs and the OPW, and reflects the firm determination of AGS that the security requirements of the Presidency are such that the closed area for Dublin Castle during the Presidency must encompass the full campus, including the Chester Beatty Library building.
The Silk Road Café, located within the Chester Beatty Library building, is a licensee of the Chester Beatty Library and operates within its premises. I understand that the Chester Beatty Library maintained contact and shared information openly with its licensee throughout the period of engagement, and formally communicated the final position in a letter to the licensee in early March.
The Chester Beatty Library is responsible for its own operations and that of the licensee. While I understand that the current engagements between the Library and its licensee do not relate exclusively to the EU Presidency, the OPW has no operational oversight in respect of either organisation, and no involvement in the procurement or operation of the license agreement for the Café.
492. Deputy Barry Ward asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his attention has been drawn to a project awarded funding under the Shared Island Civic Society Fund (details supplied); the mechanisms in place to support groups in securing a home for their project; and if he will make a statement on the matter. [38752/26]
View answer493. Deputy Barry Ward asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will facilitate a meeting with a group awarded funding under the Shared Island Civic Society Fund (details supplied), specifically in relation to finding a suitable place to locate their project; and if he will make a statement on the matter. [38753/26]
View answerI propose to take Questions Nos. 492 and 493 together.
The Office of Public Works conserves and presents Ireland's historic cultural sites including National Monuments, buildings and designed landscapes to the highest international standards while maintaining the balance between cultural features such as memorials and statuary with the designed landscape and horticultural elements.
The Irish National War Memorial Gardens at Islandbridge are the State's location of remembrance, a memorial dedicated to those who fought and lost their lives in the Great War. For many decades, the State has invested in the conservation and refurbishment of these gardens and continues to invest on an annual basis in staffing and conservation to ensure this memorial site is presented to the highest standards. These internationally significant commemorative gardens serve as a location of contemplation and reflection for families who lost loved ones in World War I but also for those who fought and returned home.
As the State already has a dedicated, permanent memorial to those who died in World War I, it is OPW policy that a second or alternative memorial at a national historic site would not be appropriate, and that Local Authorities may be better placed to assist the group in obtaining a suitable location in any number of public spaces under their jurisdictions.
However, I am sympathetic to the intentions of the group mentioned by the Deputy, and will facilitate a meeting between them, my officials and officials from the Department of Foreign Affairs who administer the funding in question, to see how best to progress the matter. I hope to see this meeting take place shortly.
494. Deputy Thomas Gould asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the current status of works on the weir at Ballincollig Regional Park; and if he will make a statement on the matter. [38785/26]
View answerThe Lower Lee Flood Relief Scheme is the largest flood relief scheme in the state. It encompasses an area from Inniscarra Hydroelectric plant to the Port of Cork, some 16 kilometres away. The Lower Lee Flood Relief Scheme is expected to provide protection against the 100-year fluvial flooding event from the River Lee and the 200-year tidal flooding event for 2,100 properties, including 900 residential and 1,200 commercial.
Ballincollig Weir is on the River Lee and is adjacent to the Regional Park in Ballincollig. The weir has been in disrepair for many years before a breach occurred in December 2014, which left the weir in poor condition. While there are no hydraulic benefits to the Lower Lee Flood Relief Scheme from the Ballincollig Weir, the OPW has committed to assessing the feasibility of repairing Ballincollig Weir and incorporating the repair works into the construction contract and budget for the Lower Lee Flood Relief Scheme, as appropriate.
The OPW commissioned the consultants for the Lower Lee Flood Relief Scheme to undertake a preliminary feasibility assessment and constraints study for any viable reinstatement of the Ballincollig Weir. A draft report has been produced. The OPW and the Council, have recently discussed the completion of this report. A meeting between the Council, the OPW and the consultants is being scheduled over the coming weeks to identify the most efficient means of completing the report.
495. Deputy Malcolm Byrne asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation 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. [38818/26]
View answerMy Department is actively progressing the implementation of the relevant actions set out in the Programme for Government. The actions assigned to the Department are published on its website at this address: www.gov.ie/en/department-of-public-expenditure-infrastructure-public-service-reform-and-digitalisation/organisation-information/department-of-public-expenditure-ndp-delivery-and-reform-programme-for-government-our-shared-future.
I am also pleased to provide the Deputy with the attached report outlining a summary of progress on these actions.
I also wish to advise the Deputy that these actions are reflected in the Department’s Statement of Strategy 2025–2028, which outlines the strategic goals and actions to achieve the Department’s mission to drive the delivery of better public services, living standards and infrastructure for the people of Ireland. The Statement of Strategy is published at this address: www.gov.ie/en/department-of-public-expenditure-infrastructure-public-service-reform-and-digitalisation/publications/statement-of-strategy-2025-2028/.
At the level below the overall Strategy, my Department’s annual business planning process supports the delivery of these strategic objectives. Through this process, each Division in my Department identifies key actions that collectively enable the Department to meet its priorities, including relevant Programme for Government actions. The Department’s Business Plan for 2026, which includes the lead Principal Officer for each divisional priority, is published at this address: www.gov.ie/en/department-of-public-expenditure-infrastructure-public-service-reform-and-digitalisation/collections/departmental-business-plans-2015-2024/.
Finally, coordination of reporting on the Programme for Government is managed by officials of the Department’s Corporate Division. The same officials are currently finalising my Department’s Annual Report for 2025, which will be published in the coming weeks and will provide a detailed account of progress over the year, further to the information in the attached report.
496. Deputy Grace Boland asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his Department has carried out any recent assessment of the condition, capacity and suitability of Lusk Garda station with a view to upgrade the building; and if he will make a statement on the matter. [38827/26]
View answerThe Office of Public Works has carried out a number of recent assessments in relation to Lusk Garda Station.
These include a Condition Report, Ecology Report, Soil Infiltration Report, Structural Timber Report and a Bat Survey.
The prioritisation of the An Garda Síochána’s Capital Programme is a matter for An Garda Síochána and the Department of Justice, Home Affairs and Migration.
Subject to direction from An Garda Síochána, and a detailed Brief of Requirements from An Garda Síochána, the Office of Public Works engages with An Garda Síochána and the Department of Justice, Home Affairs and Migration to support them in the delivery of projects to support their objectives.
Consistent with the requirements of the Infrastructure Guidelines, the Office of Public Works fulfils the role of Contracting Authority.
The Office of Public Works manages and delivers projects subject to the approval of the Department of Justice, Home Affairs and Migration, as the Approving Authority, and in accordance with subsequent directions from An Garda Síochána, as Sponsoring Agency.
497. Deputy Paul McAuliffe asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the future plans for Shanowen Lands, Dublin 9, given it is currently owned by the OPW; and if he will make a statement on the matter. [38837/26]
View answerThe State owned lands at Shanowen Road accommodate an existing Garda station, a Garda operated seized vehicle compound, warehouses for the OPW and an ESB substation. A portion of the site provides a climate controlled environment for the storage of Tailte Éireann land registry documents and folios. All elements of the site are currently intensively used, and provide key accommodation to allow Government Departments and Agencies fulfil their functions.
The OPW lands at Shanowen Road in Dublin 9 were identified by the Land Development Agency as part of their reports on relevant public lands in 2023 and in 2025.
The OPW have subsequently engaged with the Department of Housing, Local Government and Heritage, pointing out the current intensive use of the site.
498. Deputy Cathy Bennett asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number of settlement agreements sanctioned by his Department which would need to comply with Circular 09/2018, in the years 2020 to date; the number of which contained a confidentiality clause; and if he will make a statement on the matter. [38929/26]
View answerI wish to advise the Deputy that a deferred reply will be issued to her in respect of this Parliamentary Question, in line with Standing Order 52(1)(b).
499. Deputy Michael Murphy asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether his Department has undertaken any review of the impact of the removal of the supplementary pension for post-2013 fast accrual public servants, including members of An Garda Síochána, the Defence Forces, Prison Service and Fire Services; whether concerns regarding recruitment, retention and financial hardship in retirement have been assessed; and if he will make a statement on the matter. [39012/26]
View answerThe Single Public Service Pension Scheme is a statutory Public Service Career-Average Defined Benefit Pension Scheme. It was established under the Public Service Pensions (Single Scheme and Other Provisions) Act 2012.
The provisions of the Single Scheme are clearly set out in law. All new-entrant public servants hired after 1 January 2013 are members of the Single Scheme. This includes uniformed members in An Garda Síochána, the Defence Forces, full-time Firefighters and Prison Officers.
The introduction of the Single Scheme is central to ensuring the long-term sustainability of public service pensions, particularly in the context of improved life expectancy and rising public service employee numbers. The most recent valuation of the State’s Accrued Liability in respect of public service retirement benefits calculates the overall liability to be €175.7bn, which is payable over the next 70 years or so. The annual pension bill for the public service is currently at €5.3bn; this is projected to increase to a peak of €9.8bn in 2055.
Despite the broader trend in the private sector towards closing defined benefit schemes, the Single Scheme remains a defined benefit pension arrangement, albeit based on career-average remuneration.
Uniformed members - Firefighters, Prison Officers, Gardaí and the Defence Forces - have enhanced benefits that other Single Scheme members do not have. These members accrue benefits at a faster rate due to their earlier Mandatory Retirement Age.
In 2024, in recognition of individuals seeking to work longer, Government enacted legislation to permit Uniformed staff to remain in service until age 62, should they wish to. This move allows members to build-up a higher pension than previously, increasing the final value of their Single Scheme pension. On retirement, subject to having reached their Normal Retirement Age, members receive their Single Scheme pension and lump sum immediately.
Issues of recruitment and retention for the Defence Forces, Gardaí, Prison Service and Firefighters are matters, in the first instance, for the relevant line Departments.
There are no plans at this time to review the Single Scheme, including the Fast Accrual elements. Occupational Supplementary Pensions (OSPs) are not a feature of the Single Scheme and were not envisaged to be.
500. Deputy Grace Boland asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he has considered introducing formal performance management frameworks for Secretaries General and senior civil servants linked to the timely delivery of legislation, infrastructure projects and European Union directive transposition; and if he will make a statement on the matter. [39461/26]
View answer502. Deputy Grace Boland asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his Department has examined performance management and delivery accountability systems used in other European Union member states including Denmark and Estonia; if any reforms are under consideration arising from same; and if he will make a statement on the matter. [39464/26]
View answer504. Deputy Grace Boland asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if a review has been undertaken of the effectiveness of current civil service performance management frameworks in driving delivery, accountability and project execution; the findings of any such review; and if he will make a statement on the matter. [39466/26]
View answerI propose to take Questions Nos. 500, 502 and 504 together.
My Department keeps the effectiveness of Civil Service performance management frameworks under ongoing consideration in the context of supporting delivery, strengthening accountability and aligning individual performance with Government priorities. The current system provides a structured approach to objective setting, performance review and assessment at Department and Office level.
The Civil Service Performance Management and Development System (PMDS) supports employees up to and including Principal Officer level, as well as managers, in managing and improving individual performance in support of ongoing Civil Service reform. The process operates on an annual cycle comprising goal setting, mid-year review and end-of-year review, all of which are managed at department or office level. The end-of-year review includes a final performance evaluation.
Performance arrangements are also in place for senior civil servants. The Senior Civil Service performance review process for Assistant Secretary level and equivalent, known as LEADS, operates in line with the principles of PMDS, and the Secretaries General Performance Review Group is conducted on an annual basis. These processes operate within established governance frameworks and support accountability for the delivery of Government priorities.
The extent to which performance management systems can further strengthen the linkage between roles at all levels, including senior levels, and the timely delivery of legislation, infrastructure and European Union obligations is kept under ongoing review in the context of broader public service reform.
While no standalone review has been undertaken specifically focused on delivery outcomes or project execution, recent reforms, including the alignment of the Civil Service Capability Framework with performance management arrangements from January 2026, are intended to ensure that these systems remain fit for purpose and responsive to evolving organisational needs.
My Department is informed by engagement at European and international level on public administration matters, including through European Union, OECD and EUPAN networks, which support the analysis and sharing of international workforce insights and best practice. No formal comparative assessment or benchmarking exercise has been undertaken, and no specific reforms are currently under consideration arising directly from these systems.
My Department will continue to keep these matters under review to ensure that Civil Service performance management frameworks support effective delivery, accountability and continuous improvement.
501. Deputy Grace Boland asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he has considered introducing named senior responsible owners for major Government projects and European Union directive transposition obligations in order to strengthen accountability and oversight; and if he will make a statement on the matter. [39462/26]
View answerManagement and delivery of investment projects and public services within allocation and the national frameworks, including the Infrastructure Guidelines, as well as in compliance with national and European legal requirements is a key responsibility of every Department, Accounting Officer and Minister.
As set out in the Public Financial Procedures, each Accounting Officer is personally responsible for the safeguarding of public funds and property under his or her control; for the regularity of all the transactions in each Appropriation Account bearing his or her signature; and for the efficiency and economy of administration in his or her Department. Ensuring that capital projects adhere to the Infrastructure Guidelines and provide value for money to the Exchequer is part of that responsibility, as well as ensuring his/her Department is compliant with national and European law.
The Government Department funding an infrastructure project acts as the Approving Authority. The Accounting Officer of the Government Department, who is in most cases the Secretary General has ultimate responsibility for the project. It is a matter for each Accounting Officer to decide whether processes in place in his/her department/ office/body and associated agencies are appropriate to ensure compliance with the Infrastructural Guidelines, manage capital budgets overall and manage budgets at an individual project level.
The Accounting Officer and Approving Authority must:
• Ensure proposals are compliant with the Infrastructure Guidelines, and up-to-date sector specific guidance has been established
• Assess proposals at the 3 Approval gates and decide whether the proposal meets the Infrastructure Guidelines, sector specific guidance and value for money criteria. This includes both detailed financial and economic appraisal, sensitivity analysis, accounting for behavioural influences such as optimism bias as well as consideration of appropriate levels of contingency.
• For Major Projects at Approval Gate 1, forward the Preliminary Business Case to DPER for review process as well as review by the Major Projects Advisory Group (MPAG) in advance of a decision being taken.
• Monitor the project as it is implemented and reviewing whether or not the project should progress should major developments occur
• Review the Ex-Post Evaluation Report incorporating lessons learned into processes and guidance
• Ensure the Strategic Assessment and Preliminary Business Case, the Final Business Case and the Project Completion/Ex-post Evaluation Report are published once approved.
