Peadar Tóibín
Question:272. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the steps the government are taking to ensure that people can get mortgages for over the shop properties (details supplied). [40851/26]
View answerFinancial Instruments
Questions (272)
Written answers
There are certain legal and regulatory requirements Central Bank regulated banks and other lenders have to meet when providing mortgage credit to consumers.
For example, lenders have to comply with the Central Bank's macro-prudential measures for residential mortgage lending which apply loan-to-value and loan-to-income requirements in relation to residential mortgage lending.
In addition, the European Union (Consumer Mortgage Credit Agreements) Regulations 2016 require lenders to assess the creditworthiness of the borrower and provide that mortgage credit should only be made available where the result of the creditworthiness assessment indicates that the consumer’s obligations resulting from the credit agreement are likely to be met in the manner required under that agreement.
Within the legal and regulatory framework for the provision of mortgage credit, it is then a commercial matter for each bank and other regulated mortgage lender to determine its own credit policies. This includes in relation to a desired repayment record on any existing or previous loan or the type of security it will accept for mortgage lending purposes, and to make its own lending decisions on an application for new credit.
Ultimately, the decision on 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.
Nevertheless, 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 still 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.
Tax Collection
Questions (273)
Ken O'Flynn
Question:273. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated annual excise and taxation revenue generated from vaping and nicotine-related products in each year since 2020; and if he will make a statement on the matter. [40868/26]
View answerWritten answers
I am advised by Revenue that no excise duty specific to vaping or nicotine-related products existed prior to the introduction of the E-Liquid Product Tax with effect from 1 November 2025. Total excise receipts arising from this tax over the period January 2026 to end-April 2026 amounted to €12.6 million.
In relation to VAT, I am further advised by Revenue that traders are not required to identify the VAT yield from the supply of specific goods and services on their VAT returns. It is therefore not possible to provide the VAT yield generated from vaping and nicotine-related products.
Revenue Commissioners
Questions (274)
Ken O'Flynn
Question:274. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the Revenue Commissioners maintain a register, licensing system or dataset relating to vape and smoke retail outlets for taxation or excise purposes; and if he will make a statement on the matter. [40869/26]
View answerWritten answers
The E-Liquid Products Tax (EPT) was legislated for in Finance Act 2024 and came into effect on 1 November 2025. The tax applies at the point where an e-liquid product is first supplied in the State. This ‘first supply model’ supports effective administration of the tax, as it places the tax charge at an early point in the supply chain, where there is typically a smaller number of operators. Any supplier who makes a first supply of e-liquid products in the State is required by the legislation to register with Revenue for EPT in advance of making such a first supply. Generally, it is importers and manufacturers of e-liquid products for sale who are liable to account for and pay the tax. While some retailers may also be importers or wholesale suppliers, the majority of those required to register, file, and pay the tax, are manufacturers and importers.
I am advised by Revenue that preliminary data indicates that 79 suppliers have registered for EPT and provisional receipts for the accounting period November/December 2025 are €5.66m, and for January/February 2026 are €6.96m. Thus, across the first two 2-monthly accounting periods following introduction of the tax on 1 November 2025, the provisional yield was €12.6m.
The Deputy is asking about the registration of retail outlets that sell tobacco or vape products. Revenue does not have any role in the administration of such retail licensing regime, which is conducted by the public health authorities under legislation introduced by my colleague the Minister for Health. The Public Health (Tobacco Products and Nicotine Inhaling Products) Act 2023 provided for a new licensing system for the retail sale of tobacco products and nicotine inhaling products such as vapes. I understand that the system came into operation on 2 February 2026, and that retailers who sell tobacco products, nicotine inhaling products, or both are required to apply to the National Environmental Health Service of the Health Services Executive (HSE) for a licence.
The Deputy may wish to contact the Department of Health for further information about the register of licenced retailers of tobacco products and nicotine inhaling products.
Revenue Commissioners
Questions (275, 276)
Ken O'Flynn
Question:275. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of Revenue investigations, seizures or enforcement operations relating to illicit vaping products or untaxed nicotine products undertaken in each year since 2020; and if he will make a statement on the matter. [40870/26]
View answerKen O'Flynn
Question:276. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if an assessment has been undertaken regarding the estimated scale of the illicit vaping market within the State; and if he will make a statement on the matter. [40871/26]
View answerWritten answers
I propose to take Questions Nos. 275 and 276 together.
Firstly, it is important to point out that the Health Service Executive has responsibility for the enforcement of tobacco control legislation, ensuring that vaping and tobacco products imported for sale on the Irish market meet all criteria as set out under the Public Health (Tobacco Products and Nicotine Inhaling Products) Act 2023.
Revenue has primary responsibility for combatting the illicit trade, focusing on the detection and seizure of products that are smuggled, undeclared or subject to a prohibition or restriction.
Under the Finance Act 2024, the new E-liquid Products Tax (EPT) came into effect on 1 November 2025. For manufacturers and importers, the duty becomes due at the point of "first supply" within the State. This means the tax must be accounted for and paid by the business that first supplies the product to another business or individual in Ireland, rather than at the immediate point of importation. Therefore, products of this nature would not be subject to seizure at the point of importation.
In relation to illegal vaping products, this primarily centres around products that contain illegal substances such as Tetrahydrocannabinol (THC) and Hexahydrocannabinol (HHC), as these are controlled drugs under the Misuse of Drugs Act 1977.
The table below outlines the number of vapes that contained controlled drugs that Revenue seized from 2020 until 2026*.
|
Year |
No. of Seizures |
Volume |
Value |
|
2026* |
131 |
15,480g |
€295,279 |
|
2025 |
169 |
4,378g |
€66,247 |
|
2024 |
55 |
3,910g |
€25,838 |
|
2023 |
74 |
4,710g |
€64,243 |
|
2022 |
7 |
427g |
€2,365 |
|
2021 |
29 |
1,182g |
€6,664 |
|
2020 |
67 |
2,425g |
€4,450 |
*as of 30 April 2026
Generally, the number of such vaping products is believed to be low with a negligible amount being seized at ports and airports and only a small number of seizures taking place at post or parcel hubs. The exception to this in 2026 is due to one off large seizure of 14.08 litres of vape liquid, which contained controlled drugs.
Since 2009, Revenue and the Health Service Executive’s National Tobacco Control Office have jointly commissioned surveys among smokers to estimate the volume of non-Irish duty-paid cigarettes consumed in Ireland. Since 2013, this includes a separate survey on roll-your-own (RYO) tobacco. The results of these surveys along with the survey methodology are published on Revenue’s website. The most recent survey conducted by Ipsos B&A indicates that 28% or 45.9 million cigarette packs consumed in Ireland in 2025 were illicit, based on the estimated total cigarette consumption for 2025. To note, this report does not cover vaping products. The full report can be viewed on the Revenue website: www.revenue.ie/en/corporate/documents/research/tobacco-surveys-2025.pdf
Revenue takes a risk-based approach to its detection and enforcement strategy, which includes the monitoring and evaluation of all points of entry into the State on an ongoing basis. Revenue uses the latest detection methods and has a range of assets, such as mobile x-ray scanners, detector dog teams and 24/7 staff available to deploy where required.
Enforcement measures implemented by Revenue continue to lead to significant seizures. Figures relating to the seizure of cigarette and tobacco products from 2020 to 2026* are set out below:
|
Year |
Seizures |
Volume |
Value €m |
|
2026* |
|
|
|
|
Cigarettes* |
2,094 |
56.5m |
€53.5 |
|
Tobacco* |
566 |
728 kgs |
€0.67 |
|
|
|
|
|
|
2025 |
|
|
|
|
Cigarettes |
5,493 |
46.9m |
€42.5 |
|
Tobacco |
1,549 |
23,673 kgs |
€21.0 |
|
|
|
|
|
|
2024 |
|
|
|
|
Cigarettes |
4,920 |
112.3m |
€95.5 |
|
Tobacco |
1,500 |
39,407 kgs |
€32.6 |
|
|
|
|
|
|
2023 |
|
|
|
|
Cigarettes |
5,164 |
69.5m |
€55.7 |
|
Tobacco |
1,673 |
10,191 kgs |
€7.7 |
|
|
|
|
|
|
2022 |
|
|
|
|
Cigarettes |
5,431 |
51.6m |
€39.5 |
|
Tobacco |
1,563 |
11,803 kgs |
€8.5 |
|
|
|
|
|
|
2021 |
|
|
|
|
Cigarettes |
4,889 |
60.7m |
€43.5 |
|
Tobacco |
1,692 |
38,246 kgs |
€24.1 |
|
|
|
|
|
|
2020 |
|
|
|
|
Cigarettes |
3,132 |
48.2m |
€32.8 |
|
Tobacco |
1,304 |
7,189 kgs |
€4.2 |
*as of 30 April 2026
Question No. 276 answered with Question No. 275.
Tax Reliefs
Questions (277)
John Paul O'Shea
Question:277. Deputy John Paul O'Shea asked the Tánaiste and Minister for Finance if consideration is being given in Budget 2027 to additional tax relief measures for small family-run businesses operating in rural towns and villages; and if he will make a statement on the matter. [40909/26]
View answerWritten answers
This Government is committed to enhancing the competitiveness and sustainability of small businesses in Ireland including those based in rural areas.
A range of tax-based enterprise supports are available to businesses and enterprises across the country. These incentives complement more regionally specific direct expenditure measures and schemes overseen by the Department of Enterprise, Tourism and Employment and its agencies.
A number of examples of relevant reliefs include:
• Capital Acquisitions Tax (CAT) Business Relief which provides relief from CAT in respect of gifts or inheritances of business property.
• Capital Gains Tax (CGT) Retirement Relief which is available to individuals disposing of any part of their business or farming assets, with specific provision for disposals to children or favourite nephews or nieces.
• Revised Entrepreneur Relief (RER) which provides a reduced 10 per cent rate CGT to entrepreneurs subject to a lifetime limit.
• Employment Investment Incentive (EII), Start-Up Relief for Entrepreneurs (SURE) and Start-Up Capital Incentive (SCI) which are key supports that help provide SMEs and start-ups with alternative funding sources, by incentivising investment in SME and start-ups.
Budget 2026 contained tax relief measures amounting to over €1 billion in supports to businesses and entrepreneurs, including those businesses in rural areas.
The reduction in the VAT rate on food and catering businesses and for hairdressing services from 13.5 per cent to 9 per cent will take effect from 1 July 2026. 99 per cent of businesses operating in these sectors are SMEs, many of which are based in the regional towns and rural communities.
The increase in the Revised Entrepreneur Relief lifetime limit from €1 million to €1.5 million for disposals made from the 1st of January 2026, supports entrepreneurs including those in the small businesses.
A range of direct expenditure supports are also available to businesses, and details can be found online on the National Enterprise Hub.
As the Deputy will be aware, decisions on any potential amendments to current reliefs or the potential introduction of new tax reliefs are usually made in the context of the annual Budget and Finance Bill process and at the appropriate time.
Tax Data
Questions (278)
John Paul O'Shea
Question:278. Deputy John Paul O'Shea asked the Tánaiste and Minister for Finance to outline the implementation processes around the VAT reductions for the hospitality sector which is to come into place on 1 July 2026; and if he will make a statement on the matter. [40910/26]
View answerWritten answers
With effect from 1 July 2026, restaurant and catering services which are currently subject to the 13.5% reduced VAT rate will move to the second reduced VAT rate of 9%. This includes meals served in hotels, guesthouses, B&Bs and other similar establishments. This VAT rate change was legislated for in Finance Bill 2025. Supplies of alcohol, bottled waters, soft drinks, sports drinks and vegetable juices (excluding fruit juice) are not included in the change and will remain liable to VAT at the standard rate even when provided as part of a restaurant or catering service.
The 13.5% VAT rate continues to apply to the supply of accommodation in hotels, guesthouses, and similar establishments, including in the B&B sector.
In practical terms, this means that, where a single charge is made for a package comprising both meals and accommodation, the charge must be apportioned for VAT purposes between the elements taxable at 9% and at 13.5%, in addition to any elements that are chargeable at the standard rate. So, where an accommodation provider charges a single price covering both the overnight stay and breakfast, that total must be apportioned for VAT purposes, with the breakfast element taxable at 9% and the accommodation element at 13.5%. The apportionment should be made on a fair and reasonable basis, having regard to the selling prices of each component if sold separately.
VAT operates on a self-assessment basis and therefore the application of VAT on services is primarily a matter for the company or person who is accountable for the VAT. In line with its focus on providing a service to support taxpayer compliance, Revenue provides extensive guidance in relation to VAT on services on its website www.revenue.ie and in the form of various Tax and Duty Manuals. Revenue will also provide specific advice or guidance to taxpayers that seek VAT advice on services through contact with the relevant Revenue branch or through its Revenue Technical Service. To further support compliance specifically in relation to this VAT reduction, Revenue published updated guidance in April which explains, with the use of practical examples, how the VAT rates apply for Restaurant and catering services and for Guest and holiday accommodation providers. The Tax and Duty Manual on the VAT Treatment of Restaurant and Catering services and for Guest and holiday accommodation can be accessed on the Revenue website:
www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part03-taxable-transactions-goods-ica-services/Services/services-vat-treatment-of-restaurant-and-catering-services.pdf and
www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part03-taxable-transactions-goods-ica-services/Services/services-guest-and-holiday-accommodation.pdf
There is also existing guidance which explains the procedures to be followed by VAT registered traders when increases or reductions in VAT rates take place:
www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part06-rates-and-exemptions/changes-in-rates-of-vat/changes-in-rates-of-vat.pdf
Departmental Inquiries
Questions (279)
Niall Collins
Question:279. Deputy Niall Collins asked the Tánaiste and Minister for Finance if he intends to address an issue (details supplied) with the RZLT; and if he will make a statement on the matter. [41328/26]
View answerWritten answers
The Residential Zoned Land Tax (RZLT) was introduced in Finance Act 2021 and first charged in 2025. It seeks to increase housing supply by encouraging the activation of residential development on lands which are suitably zoned and appropriately serviced.
RZLT is designed to prompt residential development by owners of land that satisfies the relevant criteria for the tax, that being that the land is zoned for residential or mixed-use (including residential) purposes and that is serviced.
The objective of RZLT is to activate land for residential development. To this end, the legislation underpinning RZLT provides for the tax to be deferred in certain circumstances, including where planning permission is obtained and, within 12 months of the grant, works are commenced on the site. Such a landowner is not required to pay the annual RZLT liability arising on 1 February by 23 May in each of the years to which the planning permission relates where certain conditions are met. The RZLT deferred in these circumstances will, on the making of a claim, not be payable where development is completed within the timeframe set out in the planning permission and a certificate of compliance on completion is in place to evidence same.
Tax deferred on foot of the grant of planning permission and the commencement of residential development within 12 months of that grant becomes due and payable in certain circumstances, including where a relevant site is subject to a change of ownership without the lodgement of certificates of compliance on completion in respect of all residential development as outlined in the planning permission, apart from where the transfer is between companies which are members of the same group and certain conditions are met. As such, should a developer have deferred RZLT following the commencement of residential development on a relevant site, and the site is later sold to a third party without the lodgement of certificates of compliance on completion in respect of all residential development as outlined in the planning permission, the RZLT deferred by the developer in such circumstances becomes due and payable.
This tax was developed in line with the principle that tax liabilities crystallise on sale. Before the sale of a relevant site is completed, the vendor is required to pay any unpaid RZLT due in respect of a liability date falling before the date of sale, including where deferred tax becomes due and payable as outlined above, and to submit any outstanding returns.
As with all taxes, RZLT is kept under regular review by officials in my department and any changes would be considered as part of the annual finance bill cycle.
Programme for Government
Questions (280)
Cormac Devlin
Question:280. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will provide a report on the progress made implementing the Programme for Government commitments within his remit and on the achievements since the formation of the Government; and if he will make a statement on the matter. [41385/26]
View answerWritten answers
Please find response attached.
Community Development Projects
Questions (281)
Pearse Doherty
Question:281. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation further to Parliamentary Question No. 107 of 21 May 2026, to clarify if €420 million is a first or full year cost. [41291/26]
View answerWritten answers
The cost of providing a 1% or €500 increase across the public service on a pro-rata basis is estimated to be €420m, inclusive of pay and pensions costs, if such an increase were to be provided on the 1st of May 2026. This is a full year cost estimate which is based on end-2025 figures of 417,464 whole-time equivalent public servants, which are the most recent final data available.
Departmental Data
Questions (282)
Naoise Ó Cearúil
Question:282. Deputy Naoise Ó Cearúil asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to outline the key factors referenced in Ireland's recent ranking among world leaders in digital Government and open data; the specific areas of public service performance that contributed to this assessment; and if he will make a statement on the matter. [39798/26]
View answerWritten answers
I would like to thank the Deputy for the question. I was very pleased to note Ireland’s recent international rankings in digital government and open data. These reflect sustained investment and reform to build a modern, digitally-enabled and data-driven public service. This is underpinned by whole-of-Government coordination and a focus on delivering better outcomes for our people as outlined in the Better Public Services transformation strategy led by my Department.
The OECD’s 2025 Digital Government Index ranked Ireland 7th out of 36 countries. The Index assesses the policy and governance foundations that enable coherent, human-centred digital transformation across six dimensions: Digital by design, Data-driven public sector, Government as a platform, Open by default, User-driven and Proactiveness.
Ireland performed strongly across each of these areas, with particular strengths noted in designing services “digital by design”, building shared platforms and tools that can be reused across the public service (“government as a platform”).
These results reflect long-term investment in shared digital capability in the public service, led by my Department, including common building blocks and stronger data governance and interoperability—foundations that will support consistent service standards, reduce duplication, and enable more seamless services across organisations.
Ireland also ranks well for Open Data.
In the EU’s 2025 Open Data Maturity assessment, Ireland ranked 5th overall (4th among EU Member States) with a score of 96%. The EU assessment measures performance across four dimensions - covering the strength of national open data frameworks and governance, the capability and sustainability of our national open data portal, metadata/standards and data quality, and the measurement and demonstration of reuse and impact.
Ireland has been recognised for practical supports that help public bodies publish and improve datasets, the use of shared national platforms and catalogues and work to reduce barriers for local organisations to publish high-quality open data.
On the OECD front, Ireland ranked 11th in the OECD OURdata Index, which examines open government data policy across data availability, data accessibility and government support for data reuse.
Taken together, these rankings reflect the progress made by Government in digital Government and open data policy and infrastructure and position’s Ireland strongly to leverage government data for transparency, innovation and supporting emerging technologies such as AI for public good, and to grow the economy.
I would like to assure the Deputy that I will continue to drive digital transformation of public services as I set out last year in the Digital Public Services Plan 2030. And indeed in line with the ambitions set by Government in the recent national digital and AI strategy, Digital Ireland, which sets out how Government will harness digital and AI opportunities for competitiveness and continued economic growth; to enhance our digital public services; and to empower our people to thrive in a digital society.
Artificial Intelligence
Questions (283)
Naoise Ó Cearúil
Question:283. Deputy Naoise Ó Cearúil asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to outline the governance structures, risk assessment processes and ethical safeguards being considered as part of the Government's assessment of artificial intelligence deployment across the public sector; and if he will make a statement on the matter. [39799/26]
View answerWritten answers
My Department has taken a proactive and coordinated approach to supporting the responsible and effective adoption of Artificial Intelligence (AI) across the Public Service. A key component of this was the publication of the ‘Guidelines for the Responsible use of Artificial Intelligence in the Public Service’ in May 2025, which provide a practical framework to assist Public Service Bodies in designing, developing and deploying AI in a manner that is ethical, transparent and aligned with public service values.
The Guidelines are structured around seven core principles. These are (1) human agency and oversight, (2) technical robustness and safety, (3) privacy and data governance, (4) transparency, (5) diversity, non-discrimination and fairness, (6) societal and environmental well-being, and (7) accountability. These core principles are aligned with the European Commission’s High Level Expert Group’s principles for Trustworthy AI, and maintain a focus on ensuring use of AI is undertaken in an ethical manner. These are supported by a decision framework, an AI lifecycle model, and a practical Responsible AI Canvas tool. Together, these elements help Public Service Bodies to assess the appropriateness of AI use cases, manage risks, and embed good governance throughout the AI project lifecycle.
The second principle, technical robustness and safety, highlights that ensuring a full risk assessment being conducted is an essential part of using AI in a responsible and ethical manner. The Decision Framework can be used as a guide for public service workers when considering using AI to solve a problem or improve a service. This framework will help evaluate if AI is the most suitable solution. This framework is supported by the Responsible AI Canvas Tool which features a section for risk assessment and mitigation, ensuring these aspects are fully considered during the initial project stages. The AI Guidelines have received a high level of engagement, having had over 22,000 views and 14,797 downloads on the gov.ie AI resources webpage.
To build capability and ensure consistent application of these standards, my Department has worked with the Institute of Public Administration (IPA) to develop a suite of training courses, including Implementing the AI Guidelines, AI Essentials, Unlocking the Power of Microsoft Copilot for the Public Service, and an AI Masterclass for Senior Public Service Leaders. These courses are designed to meet the needs of both technical and non-technical staff and further details can be found on the IPA website www.ipa.ie. Since they were launched, very high uptake has been observed and over 5,500 people have completed the course on Navigating the Guidelines for the Responsible Use of Artificial Intelligence in the Public Service, and over 10,000 have completed the bespoke course on AI in the Public Service.
The Guidelines were also developed in line with the EU AI Act’s risk-based approach. The EU AI Act provides the overarching binding legal framework for the development and deployment of AI systems in the EU. The Act prohibits certain unacceptable-risk AI practices, and imposes obligations in respect of high-risk AI systems, transparency, governance and AI literacy.
The prohibitions on certain AI practices and AI literacy obligations have applied since 2 February 2025; and governance provisions and obligations for general-purpose AI models have applied since 2 August 2025. Article 27 of the EU AI Act introduces the fundamental rights impact assessment (FRIA) — a mandatory obligation for certain deployers of high-risk AI systems. The FRIA must cover the process in which the AI system will be used, duration & frequency of use, categories of persons or groups affected, specific risks of harm, human-oversight measures, as well as mitigation, governance and complaints arrangements. The obligation applies on first use, and the assessment must be updated if the relevant circumstances change. While this obligation was due to enter into force on 2 August 2026, the European Commission’s Digital Omnibus on AI package includes a proposal to extend the application timeline for the high-risk AI provisions of the AI Act to 2 December 2027 in respect of stand-alone high-risk AI systems falling under Article 6(2) and Annex III, and to 2 August 2028 in respect of high-risk AI systems embedded in products under Article 6(1) and Annex I.
The proposal is currently under negotiations at EU level, with provisional agreement reached on 7 May between the co-legislators - the European Parliament and the Council of the European Union – on the Digital Omnibus on AI. This provisional agreement must be now endorsed by the Council and the European Parliament before being submitted to a legal/linguistic revision with a view to the formal adoption of the legislative act by the co-legislators in the coming weeks.
An Garda Síochána
Questions (284)
Tom Brabazon
Question:284. Deputy Tom Brabazon asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation for an update on the new Garda divisional headquarters at Northern Cross, Dublin 17. [35698/26]
View answerWritten answers
An Garda Síochána’s Capital Programme is agreed between An Garda Síochána and the Department of Justice, Home Affairs and Migration.
In December 2025, the Department of Justice, Home Affairs and Migration published its Sectoral Investment Plan for the Justice Sector.
The Sectoral Investment Plan for the Justice Sector includes a proposal for a new Divisional Headquarter campus in Dublin Metropolitan Region North Division, as part of a wider Construction and Estate Refurbishment Programme.
An Garda Síochána and the Department of Justice, Home Affairs and Migration are now engaged in a process to refine the Brief of Requirements for this Divisional Headquarter campus.
Once this process is complete, the Office of Public Works will engage with An Garda Síochána and the Department of Justice, Home Affairs and Migration to support them in identifying and appraising the most suitable site/ sites to support their objectives.
Consistent with the requirements of the Infrastructure Guidelines, the Office of Public Works will be the project Contracting Authority.
The Office of Public Works will manage and deliver the project subject to the approval of the Department of Justice, Home Affairs and Migration, as the Approving Authority, and in accordance with subsequent direction from An Garda Síochána, as Sponsoring Agency.
Legislative Process
Questions (285)
John Paul O'Shea
Question:285. Deputy John Paul O'Shea asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the status of the Critical Infrastructure Bill 2026; and if he will make a statement on the matter. [40911/26]
View answerWritten answers
The Critical Infrastructure Bill is a central pillar of the Government’s broader infrastructure acceleration agenda. The need for a Bill to fast track a limited number of strategically important projects through approval processes was identified in the Accelerating Infrastructure Report and Action published last December.
This Bill has been drafted and introduced on a priority basis to respond to this need. Its primary aim is to allow Government to designate certain projects or programmes as critical. This then requires all public bodies who may have an authorisation function for these projects or programmes to prioritise consideration of them within their approval processes. In practical terms, this means that relevant bodies will be required to prioritise, avoid delay, reduce timelines, parallel processes and cooperate with each other to fast-track designated infrastructure.
The draft Bill was published on April 8 2026. Second Stage debate took place in Dáil Éireann on April 14. The Select Committee On Infrastructure And National Development Plan Delivery considered the Bill on April 22. Report and Final Stages took place in the Dáil on 13 May.
The Bill is now being considered by Seanad Éireann. Second Stage took place on 20 May and I expect that Committee and Report Stages will be scheduled soon. Pending the completion of these stages and signature by Uachtarán na hÉireann, I intend to commence the legislation as soon as possible.
National Development Plan
Questions (286)
John Paul O'Shea
Question:286. Deputy John Paul O'Shea asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the most recent update on the rollout of the National Development Plan; and if he will make a statement on the matter. [40912/26]
View answerWritten answers
As Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitisation I am responsible for setting the overall capital allocations across Departments and for monitoring monthly expenditure at Departmental level.
As part of the budgetary process each year, my Department sets overall expenditure ceilings for each Ministerial Vote Group. These are laid out at Vote level in the Budget Day Expenditure Report published in October with further detail provided in the Revised Estimates for Public Services published in December.
The NDP Review 2025 was published on Tuesday, 22 July 2025, in line with the Programme for Government commitment. The Plan committed €275.4billion in public capital investment to 2035, the largest and most significant capital injection in our economy in the history of the State, and an additional €10billion in equity release up to 2030. This included €3.5billion for energy grid capacity, €4.5billion for water and €2billion for low-carbon transport including Metrolink.
The Programme for Government set out the clear prioritisation for the NDP Review to ensure that investment can be maximised in the coming five years for strategic infrastructure. This includes the key energy, water and transport networks on which all future development relies. This is critical to allow Government to meet the additional 300,000 homes target and to support competitiveness.
€19.1 billion in Exchequer capital investment is being provided in 2026. On Budget day, Ministers set out the capital projects and programmes that they will prioritise within their allocation in 2026.
Departments subsequently published sectoral investment plans setting out the capital projects to be prioritised from 2026 to 2030. These plans provide visibility of the delivery pipeline, giving construction firms the certainty they need to invest in hiring, training, and scaling their operations. This multi-year approach is designed to support industry planning and ensure that regional capacity can grow in line with demand. The plans include planned investment and projects across the country, including a range of projects and critical infrastructure works for example:
• The infrastructure upgrade and refurbishment programme at Dundalk IT
• Works in a number of schools and social housing works in Drogheda and
• Upgrades of the Drogheda Waste Water Treatment Plant.
These sectoral plans are available on each Departmental webpage on the gov.ie website and will provide the Deputy with further detail on committed project delivery under the NDP across 2026.
Furthermore, the Accelerating Infrastructure Report and Action Plan, published in December 2025 outlined a range of reforms to speed up delivery of critical infrastructure across Ireland to support the realisation of the funding allocated under the NDP and optimise delivery.
The Report was in response to the well-documented challenges of lengthy development timelines, fragmented processes, and rising costs, identified as major barriers to achieving Ireland’s housing, energy, and climate objectives.
The Action Plan addresses 12 key barriers and sets out 30 specific, time-bound actions grouped under four pillars, each addressing a key area of reform to speed up the pace of infrastructure delivery in Ireland. Key infrastructure across, electricity, water and transport, were further defined as critical infrastructure in the Report.
The delivery of these 30 actions under the four pillars is on track at the end of Q1 2026. The implementation of the Plan is already having impact on the delivery of capital works, including for example,
• 26 weeks saved on the Waterford Wastewater Treatment Plant project due to the removal of external reviews and change in thresholds within the Infrastructure Guidelines by DPER.
• 12 months off the Greater Dublin Drainage project, due to Uisce Éireann changing the project commissioning - a change made with confidence due to system changes.
• Timelines for Marine Area Consents now reduced by 30% for ‘fit and proper’ bodies.
The Cabinet Committee on Infrastructure is updated regularly on progress of Plan delivery.
Departmental Funding
Questions (287)
John Paul O'Shea
Question:287. Deputy John Paul O'Shea asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if additional funding will be provided to accelerate public infrastructure upgrades in rural towns such as Macroom and Charleville in Cork north-west which are both experiencing significant population growth; and if he will make a statement on the matter. [40913/26]
View answerWritten answers
As Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitisation I am responsible for setting the overall capital allocations across Departments and for monitoring monthly expenditure at Departmental level.
The responsibility for the management and delivery of individual investment projects or sectoral policy strategies, within the allocations agreed under the National Development Plan (NDP), rests with the individual sponsoring Department in each case. Each Minister is responsible for deciding on the priority programmes and projects that will be delivered under their remit within the NDP and for setting out the timelines for delivery. Expenditure is therefore allocated and monitored on a Departmental basis and not a geographical basis.
More broadly, the achievement of balanced regional development is a key priority of this Government and is at the heart of Project Ireland 2040, which includes the National Planning Framework (NPF), which sets out the overarching spatial strategy for the next twenty years, along with the National Development Plan.
Since Project Ireland 2040 was first launched in 2018, the Government has overseen the delivery of many impactful NDP projects across the country, including for example across county Cork such as the Dunkettle Interchange upgrade and new platform at Kent train station, Library improvements in Kinsale and Macroom, new wards at Mallow General Hospital, water projects in Bandon, Cork City, Cork Lower Harbour and Skibbereen and in 2025 alone, delivering capital works for 24 schools across the county.
Progress in achieving balanced regional development and detailing the delivery of the NDP is monitored through regular updates of the Project Ireland 2040 capital investment tracker and MyProjectIreland interactive map viewer. The capital investment tracker provides a composite update on the progress of all major investments with an estimated cost of greater than €20 million. Accompanying the tracker, the myProjectIreland interactive map details projects across the country and provides details on specific projects by county, and contains smaller investments such as schools, healthcare facilities and social housing projects. Search facilities allow users to view projects in their regional area, by city, by county or by eircode. Both the capital tracker and the map are available on [gov.ie] and will provide the Deputy with specific detail on projects delivered, and status of works ongoing in Cork North-West. Including for example progress on:
• new Divisional Headquarters for An Garda Síochána and town revitalisation projects in Macroom
• Residential Care facilities in Millstreet and in Kanturk Community Hospital
• the Charleville Town Centre Renewal Project and
• Flood relief protecting about 90 properties at Ballybourney and Ballymakeera
Furthermore, under the Town and Village Renewal Scheme €300,000 has been allocated for the construction of a village centre plaza area and enhanced streetscape in Rathcormac village, and €50,000 has been allocated for the renovations for a community hall and outdoor recreation space and garden in Mitchelstown. And under the Rural and Regional Development Fund €3.2million has been allocated for a Regional Development Centre in Ballyvourney through Údarás na Gaeltachta,
For further detail on historic allocations and projects delivered, my Department publishes the Project Ireland 2040 Annual Report and Regional Reports highlighting achievements and giving a detailed overview of the public investments that have been made throughout the country, including in Cork. These will provide the Deputy with further detail on delivery under the NDP to date. These and other Project Ireland 2040 related documents can be found at www.gov.ie/2040
For future allocations, over the end of 2025 and early 2026, individual Ministers developed sectoral level plans, for priority investment programmes and projects within their additional capital allocations under the revised NDP for delivery across the country. Considering sectoral needs and Ministerial decisions, these plans reflect Government priorities, including the National Planning Framework commitment to balanced regional development.
The plans include planned investment and projects across the country, including a range of projects across transport, justice and utility services in Cork for example:
• Midleton Waste Water Treatment Plant Project
• N72/Mallow Relief Road
• M28 Cork to Ringaskiddy
• Bus Connects Cork and the Cork Area Commuter Rail, and
• social and affordable housing at Horgans Quay and Mahon delivering over 390 housing units.
These sectoral plans are available on each Departmental website and will provide the Deputy with further detail on a sectoral basis.
For example, the Department of Rural and Community Development and the Gaeltacht were allocated a total of €1.3billion under the NDP for capital investment from 2026 to 2030. Further detail expected allocations by schemes can be found in DRCDG’s plan.
Flood Relief Schemes
Questions (288, 290, 291, 292)
Martin Daly
Question:288. Deputy Martin Daly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the actions currently being undertaken to address recurring elevated water levels on the River Shannon impacting agricultural lands in the Shannon Callows between Athlone and Meelick; and if he will make a statement on the matter. [40954/26]
View answerMartin Daly
Question:290. Deputy Martin Daly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the flood alleviation, water management or river maintenance measures planned for the River Shannon in areas affected by repeated flooding and prolonged elevated water levels. [40956/26]
View answerMartin Daly
Question:291. Deputy Martin Daly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if the OPW will outline the timeline for any planned interventions aimed at reducing flooding pressures affecting farmland along the Shannon between Athlone and Meelick. [40957/26]
View answerMartin Daly
Question:292. Deputy Martin Daly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if proposals submitted by stakeholder groups concerning Shannon water management have been formally reviewed by his Department or the OPW; and if he will provide details of any findings. [40958/26]
View answerWritten answers
I propose to take Questions Nos. 288, 290, 291 and 292 together.
The Shannon Flood Risk State Agency Co-ordination Working Group was established by the Government in 2016 to enhance the ongoing co-operation of all State Agencies involved with the River Shannon and to introduce co-ordinated solutions that may have benefit in managing flood risk on the Shannon Catchment. The Group is focussed on prioritising actions and activities that can help to manage flood risk along the River Shannon.
The river level on the River Shannon is driven primarily the result of the amount of rain that falls on the river catchment area. Water levels on the Shannon are managed by a Waterways Ireland and ESB through the operation of weirs, gates and sluices. There is daily communication and a co-ordinated approach between those two bodies in this regard. These operations influence the levels on the Shannon but due to the shallow gradient of the river, the levels cannot be fully controlled especially when the Shannon is in flood.
The Shannon Callows is a natural floodplain and generally too soft for intensive farming, but is used for hay, silage or summer grazing. Farmers have raised concerns about the impact of summer flooding in the Shannon Callows. In order to mitigate the risk of summer flooding, a project to remove pinch points in the Shannon Callows is being progressed. As part of this work, an ecological report which was commissioned has identified significant challenges as there are 23 Special Areas of Conservation and 8 Special Protected Areas within 15km of the Callows. On foot of this Report a dedicated Callows working sub-group has been established to consider next steps, including the consideration of further options to address flood risk on the Shannon Callows.
A programme of strategic maintenance for 21 sites along the River Shannon has also been approved by the Group and Waterways Ireland is carrying out this work on behalf of the Group. Funding of up to €2 million is available for this maintenance. This will include certain works in the Callows region.
I remain fully committed to working with the Group and key stakeholders to improve the management of flood risk on the River Shannon. On 22 April 2026, I invited Save Our Shannon Organisation, a voluntary community organisation that represents the interests of farming families in the Shannon Callows, to give a presentation to the Shannon Flood Risk State Agency Co-ordination Working Group on flood affected areas in Shannon Callows and the impact of flooding on the farming community. The Callows working sub-group, which includes representatives from Department of Agriculture, Food and the Marine, National Parks & Wildlife Service the Office of Public Works and Local Authority Water Programme also met with representatives of the Irish Farmers Association in April 2026 in Shannonbridge to seek their inputs. This stakeholder engagement will inform the consideration of options by the working sub-group.
There are 14 completed schemes in the Shannon river basin which provide protection to some 2,680 properties. The Government has committed €1.3 billion to the delivery of flood relief schemes over the lifetime of the National Development Plan to protect approximately 23,000 properties in threatened Communities across the country from river and coastal flood risk. There are 25 flood relief schemes currently being progressed in the Shannon region.
• There are 12 flood relief schemes with engineering consultants in place at design or development stage, with schemes progressing towards planning consent and construction stages.
• There are 11 other small schemes, which are being progressed directly by the relevant Local Authorities with full funding from the OPW – with two exceptions, Abbeydorney and Rahan, which are being progressed by OPW Design Section.
• Athlone Flood Relief Scheme, is currently at construction and is expected to reach substantial completion in late 2026/early 2027, the scheme will protect some 550 properties. All pumping stations are now operational.
• King’s Island Flood Relief Scheme has a work programme of 2 years and has a preliminary substantial completion date of early 2027. Upon completion, the scheme will protect some 500 properties.
Last year, I launched the Group’s website: www.rivershannongroup.ie. The website contains detailed information on the work of the Group and the significant programme of flood relief schemes that the OPW is progressing in partnership with Local Authorities to protect communities in the Shannon Catchment. It also provides real time information on the management of water levels by ESB and Waterways Ireland.
Flood Risk Management
Questions (289)
Martin Daly
Question:289. Deputy Martin Daly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if the OPW has conducted an assessment of the impact of elevated Shannon water levels on silage production, grazing capacity and farm incomes in the Shannon Callows region; and if he will provide details of such assessments. [40955/26]
View answerWritten answers
The OPW completed a National Preliminary Flood Risk Assessment (PFRA) in 2012, after public consultation. This assessment of flood risk is a requirement of the EU 'Floods' Directive. The PFRA is reviewed and, if necessary, updated on a cyclical basis. The first review was completed in 2019 and the second was completed in 2025.
The objective of the PFRA is to identify areas where the risks associated with flooding might be significant. These areas are referred to as Areas of Potentially Significant Flood Risk (APSFRs). Detailed flood maps must be prepared for APSFRs and measures developed to manage and reduce this risk where possible. The APSFRs identified through the PFRA were the focus of the National Catchment-based Flood Risk Assessment and Management (CFRAM) Programme
The CFRAM Programme, the largest study of flood risk was completed by the Office of Public Works (OPW) in 2018. The CFRAM Programme studied the flood risk for two thirds of the population for the risk of flooding from rivers and the sea. The Government’s Flood Risk Management Plans (FRMPs), an output of CFRAM, provide the evidence for a proactive approach to designing and constructing flood relief schemes for the most at-risk communities. Investment of €1.3 billion through the National Development Plan has allowed the OPW, since 2018, to treble the number of flood relief schemes at design, planning, or construction to some 100 schemes.
Flood risk can arise within all floodplains throughout the country. It can affect agricultural land, rural roads and one-off housing as well as communities in cities and towns. However, large areas of dispersed, low-density risk, such as the Shannon Callows, whole catchments or long reaches of floodplain, are not designated as APSFRs at a national-level. The APSFRs are rather being defined as areas of concentrated flood risk where specifically focussed interventions may be required and are feasible. Specifically focussed interventions, such as flood relief schemes, would not be appropriate for areas of dispersed, low-density risk. The ‘Measures Applicable for all Areas’, as set out in the FRMPs, can be applied in these areas to manage the flood risk that may exist.
Following exceptional flooding in the Shannon Callows during summer 2023, on 7 November 2023, the Department of Agriculture, Food and the Marine announced the launch of a once off Shannon Callows Flood Scheme. The aim of the scheme was to support farmers who lost fodder due to flooding in the region during summer 2023.
Question No. 290 answered with Question No. 288.
Question No. 291 answered with Question No. 288.