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Tuesday, 14 Jul 2026

Written Answers Nos. 219-239

Universal Social Charge

Questions (220)

Séamus McGrath

Question:

220. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance to address the anomaly whereby people on occupational pensions are subject to USC as opposed to State pensioners who are not (details supplied); if a waiver up to the limit of the State pension should apply to those on occupational pensions; and the estimated cost of introducing such a waiver. [53614/26]

View answer

Written answers

The Universal Social Charge (USC) was designed and incorporated into the Irish taxation system in 2011 to replace two other charges, namely the Health and Income Levies. The primary purpose of the USC was to widen the tax base and to provide a steady income to the Exchequer to provide funding for public services.

The USC, like the Health and Income Levies before it, does not apply to social welfare payments, such as the contributory and non-contributory State pensions, or payments of a similar nature. However, occupational pensions are liable to the USC, if the payment is greater than the exemption threshold, which is currently €13,000 per annum.

The USC has been reviewed and considered by my Department on many occasions. The issue of USC applying to occupational pensions, in particular of retired public servants who entered the public service before April 1995, has also been examined by my Department. Such individuals are (or were) liable to modified rate PRSI, which does not generate an entitlement to the State Pension.  In retirement therefore they receive an occupational pension only, and do not receive a separate State Pension unless as a result of PRSI contributions made in another employment during their working life.

It was decided not to exempt the occupational pensions of these individuals from the USC charge as an exemption could be very costly and difficult to achieve, potentially involving all income earners with the equivalent income benefiting from the exemption. In addition, it would also undermine the principle of the USC being applied to all income with few exceptions.

I would point out that the entry threshold to USC has increased significantly since it was introduced. When introduced, the entry threshold was €4,004 and now sits at €13,000 per annum.  The rationale for the exemption threshold is to provide assistance to the cohort of taxpayer earning less than €13,000 per annum, such as part-time and seasonal workers and persons in receipt of small occupational pensions.

Turning to the Deputy's specific question regarding the cost of providing such as waiver.  I am advised by Revenue that it is not possible to estimate a cost associated with increasing the USC exemption threshold, to the level of the State pension on an annual basis, for those in receipt of occupational pensions. Occupational pensions are reported to Revenue through payroll in the normal way and therefore are not readily separately identified from payments associated with an active employment. I am also advised by Revenue that their micro-simulation tool, Tax Modeller, is the basis on which estimates for changes to income tax policy are arrived at. The  Tax Modeller is not designed to apply an exemption to USC to specific income sources, but rather it applies an exemption to USC to the total income subject to USC. Therefore, any changes to the exemption threshold would apply to all income sources subject to USC.

Similarly, if the envisaged waiver is not an exemption, but rather a 0% rate to apply to a specified amount of income, again it is not possible to estimate the cost associated with this as it is not possible to apply such a rate and rate band to a specific income source only.

However, it is important to acknowledge that the structural changes implemented to the rates and thresholds of the USC since its inception in 2011 have resulted in a significant reduction in USC liability for all taxpayers.  For example, in 2011 the rate structure was 2 per cent to €10,036, 4 per cent to €16,016 and 7 per cent on the balance.  Whereas, in 2026, the rate structure is 0.5 per cent to €12,012, 2 per cent to €28,700, 3 per cent up to €70,044 and 8 per cent on the balance.   

Finally, 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.

Tax Reliefs

Questions (221)

Séamus McGrath

Question:

221. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance to provide a progress report on the updating of the maps of qualifying areas relevant to the Living City Initiative for Cork city. [53615/26]

View answer

Written answers

The Living City Initiative (LCI) is a targeted measure which is aimed at areas in urgent need of regeneration. It is provided for under sections 372AAA to 372AAE of the Taxes Consolidation Act 1997.

The scheme offers income or corporation tax relief for qualifying expenditure incurred in the refurbishment and conversion of qualifying residential and commercial buildings located within ‘Special Regeneration Areas' (SRAs) in cities and Regional Centres. According to the criteria for the designation of SRAs, SRAs should be inner city/central town areas where there is above average unemployment and which demonstrate clear evidence of neglect, dereliction and under-use. Areas which are generally regarded as affluent, have high occupancy rates and which do not require regeneration should not be included in the SRAs. 

The SRAs were designated having regard to the relevant criteria and following consultation with the relevant local authority, and independent reviews by third party advisers. The designations were made in 2015 in respect of the cities of Cork, Dublin, Galway, Kilkenny, Limerick and Waterford and, most recently, in April 2026 in respect of the Regional Centres of Athlone, Drogheda, Dundalk, Letterkenny and Sligo.

Budget 2026 announced a number of enhancements to the LCI, with the changes provided for in Finance Act 2025. Firstly, it has been extended to the end of 2030, and secondly, it is now available to residential properties built before 1975 (instead of 1915, as previously). Furthermore, if the work is carried out by an enterprise, the maximum relief available has been increased from €200,000 to €300,000. It was also announced that the scheme would be extended to the five Regional Centres as set out in the National Planning Framework: Athlone, Drogheda, Dundalk, Letterkenny and Sligo.

In relation to possible further changes to the SRAs in Cork or the other towns and cities, I refer the Deputy to my reply to question number 403 of 19 May 2026.  As I advised, decisions regarding taxation measures are made in the context of the annual Budget process, at the appropriate time, having regard to the sound management of the public finances and the impact any proposed changes would have on the broader housing market. As with all taxation matters, the LCI is kept under review.

Company Liquidations

Questions (222)

John Lahart

Question:

222. Deputy John Lahart asked the Tánaiste and Minister for Finance with regard to the 1600 investors affected by the collapse of a company (details supplied), if he will initiate a full investigation into the circumstances surrounding the collapse; if he will ensure accountability from all parties responsible for any wrongdoing or failures in oversight; to seek greater transparency regarding the sale of assets and the liquidation process; to review the regulation, promotion, and distribution of these investment products; to provide stronger protections for investors to prevent similar losses in the future; to explore every possible avenue for financial recovery and redress for those affected; and if he will make a statement on the matter. [53622/26]

View answer

Written answers

The Central Bank is the independent regulator for financial services determines what measures or actions need to be taken in relation to any potential, or actual, wrongdoing by regulated financial service providers.

European and Irish legislation requires the regulation of financial services firms providing investment services in relation to investment products. The law lists the various types of regulated investment services and investment.  Regulated firms may also sell investment products which are not specifically mentioned in the law (i.e. unregulated products). Where they do so, certain investor protections, which apply to regulated activities do not apply.

The Central Bank recently reviewed the Consumer Protection Code (CPC) and this included a review of the rules around the sale of unregulated products by regulated entities. As part of the review, the Central Bank held a public consultation and changes came into effect in March 2026.

Under the Code’s Standards for Business, firms are required to ensure that all information they provide to customers is presented in a way that seeks to effectively inform the customer.

Firms are also required to take appropriate steps to mitigate the risk that a customer will understand an activity to be, or to carry the protections of, a regulated activity where this is not the case. There are additional disclosure requirements to ensure firms enable customer understanding of the status of unregulated products and services provided. This includes the requirement for website information on regulated activities to be kept separate, and the requirement for firms to have systems and controls, processes, policies, and procedures to achieve certain outcomes for consumers.

Consumers may have recourse to the Financial Services and Pensions Ombudsman (FSPO) in relation to financial services provided to them by regulated firms. If a consumer wishes to pursue a complaint in relation to a regulated financial service provider, they must firstly make a complaint to the provider. If the complaint is not resolved, they can then make a complaint to the FSPO.

Tax Credits

Questions (223)

Conor D. McGuinness

Question:

223. Deputy Conor D. McGuinness asked the Tánaiste and Minister for Finance the reason there is a delay for a company (details supplied) in receiving their R&D tax credit claim; and if he will make a statement on the matter. [53656/26]

View answer

Written answers

In compliance with section 851A of the Taxes Consolidation Act (TCA) 1997, Revenue is precluded from commenting on or disclosing details relating to the tax affairs of any individual taxpayer or taxable entity, to maintain the confidentiality of taxpayer information. As such I am not in a position to comment on the specific case referred to.

The Research and Development (R&D) tax credit provides companies with a tax credit equal to 35 per cent of the qualifying expenditure incurred on qualifying R&D activities. A claim for the R&D tax credit is made on a self-assessment basis on the company’s corporation tax return. A claim for the credit must be filed within 12 months from the end of the accounting period in which the expenditure giving rise to the claim was incurred.

Companies when claiming the R&D tax credit, must specify in respect of each instalment whether to have the instalment, or a portion of the instalment treated as an overpayment of tax for the purposes of section 960H TCA 1997 (i.e. offset against the tax liabilities of the company) or paid to the company by Revenue.

Tax Code

Questions (224)

John Clendennen

Question:

224. Deputy John Clendennen asked the Tánaiste and Minister for Finance to provide a list of tax measures which have been submitted for EU State aid approval in the past five years; the outcomes in respect of each measure; and if he will make a statement on the matter. [53714/26]

View answer

Written answers

State aid is defined as an advantage in any form whatsoever conferred by national public authorities to undertakings on a selective basis. Aid granted by EU countries or through state resources on a selective basis which may affect trade between EU countries or distort competition is generally prohibited under Article 107 of the Treaty on the Functioning of the European Union (TFEU).

In certain circumstances, State aid may be considered necessary for a well-functioning and equitable economy. Therefore, despite the general prohibition of State aid, the TFEU allows for a limited number of policy objectives in respect of which State aid can be considered compatible. EU Member States must notify the European Commission of any such aid, prior to implementation.

However, there are exceptions to the requirement for mandatory notification such as aid measures covered by certain regulations. These include the General Block Exemption Regulation (Commission Regulation (EU) No 651/2014, as amended) (GBER), the Agricultural Block Exemption Regulation (Commission Regulation (EU) No 2022/2472) (ABER), the General De Minimis Regulation (Commission Regulation (EU) 2023/2831) and the Agricultural De Minimis Regulation (Commission Regulation (EU) No 1408/2013, as amended).

These regulations exempt certain State aid measures from the requirement to notify the European Commission, provided that such aid adheres to the conditions of the relevant Regulation. As this parliamentary question concerns tax measures submitted for EU State aid approval, tax measures granted under GBER, ABER or the De Minimis Regulations have been excluded from this table.

Measure

Date of decision

Outcome

Amendment to the Tax Credit for Digital Games (Post-release Content)

Pending

Pending

Visual Effects Uplift to Film Tax Relief

07/04/2026

Approved

Prolongation of the Tax Credit for Digital Games

28/11/2025

Approved

Amendment and Prolongation of the Key Employee Engagement Programme

28/11/2025

Approved

Tax Credit for Unscripted Production

05/06/2025

Approved

Modification of Film Tax Relief (Scéal Uplift)

04/03/2025

Approved

Prolongation and Modification of Film Tax Relief

29/04/2024

Approved

Amendment to the Key Employee Engagement Programme

30/10/2023

Approved

Tax Credit for Digital Games

27/09/2022

Approved

Tax Reliefs

Questions (225)

Louis O'Hara

Question:

225. Deputy Louis O'Hara asked the Tánaiste and Minister for Finance if the disabled drivers and disabled passengers scheme will continue to remain in place; whether his Department has plans to cease the scheme if the Department of Transport introduces a vehicle adaptation scheme; whether his Department plans to consolidate responsibility for vehicle adaptation schemes into one Department; and if he will make a statement on the matter. [53718/26]

View answer

Written answers

The Deputy should note that my Department and I share concerns that the Disabled Drivers and Disabled Passengers Scheme or DDS is no longer fit-for-purpose and believe it should be replaced with a needs-based, grant-led approach for necessary vehicle adaptations that could serve to improve the functional mobility of the individual.

Under the aegis of the Department of the Taoiseach, the sub-group convened to progress the National Disability Inclusion Strategy proposals for a needs-based, grant-aided, modern vehicle adaptation supports to replace the DDS, generated a report that was submitted to the Department of the Taoiseach. In considering this report, it has been proposed that a new grant-based scheme be developed and led by the Department of Transport. 

The Department of Transport is beginning the development of this new scheme. The existing DDS remains with the Department of Finance and will continue to be reviewed in the context of new scheme developments by the Department of Transport.

As the Deputy will be aware, when this government took office, we committed to a step change in the delivery of supports and services for people with disability and their families.

Budget 2026 is the first step in delivering on this ambition, providing some €3.83 billion to specialist disability services next year, an unprecedented increase of €618 million, or almost 20%.

This funding will be vital in delivering the National Human Rights Strategy for Disabled People. The commitment to develop a new scheme by the Department of Transport, and in this context review the Disabled Drivers and Disabled Passengers Scheme, are strong commitments in this strategy.

Coastal Erosion

Questions (226, 227)

Roderic O'Gorman

Question:

226. Deputy Roderic O'Gorman asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether his Department is aware of concerns regarding significant coastal erosion at Rossbeigh Spit, Glenbeigh, County Kerry; whether Kerry County Council has fulfilled its responsibilities in relation to the monitoring of coastal change at this location; whether any baseline or follow-up surveys of beach levels and dune-face alignment have been undertaken since the installation of rock armour works in 2014; if not, whether such surveys will now be commissioned; and if he will make a statement on the matter. [53729/26]

View answer

Roderic O'Gorman

Question:

227. Deputy Roderic O'Gorman asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the surveys, studies, monitoring reports and assessments that have been undertaken by or on behalf of Kerry County Council, the Office of Public Works, or any other State agency in respect of coastal erosion at Rossbeigh Spit, Glenbeigh, County Kerry since the installation of approximately 600 metres of rock armour/revetment works in 2014; the extent of any measured changes in beach sand levels, particularly in front of the rock armour; the extent of any recorded changes in the alignment or retreat of the dune face during this period; whether ongoing monitoring of coastal change is being carried out at this location; and if he will make a statement on the matter. [53730/26]

View answer

Written answers

I propose to take Questions Nos. 226 and 227 together.

Minor Works Scheme

Local authorities may apply to the OPW for funding for flood mitigation and coastal protection works under the OPW Minor Flood Mitigation Works and Coastal Protection Scheme. Since its introduction in 2009, some €70 million has been approved under the Scheme for 930 local authority led projects that are delivering flood mitigation and coastal protection for some 8,000 properties.

Since 2009, the OPW has approved some €4.2 million funding to Kerry County Council (KCC) for 40 projects. Some €2.9m of this approved funding relates to coastal erosion works or studies. Under the Minor Works Scheme, it is the responsibility of the local authority to advance the works, once approved by the OPW. This includes all environmental assessments, planning consents, health and safety requirements and landowner agreements.

In May this year, I was pleased to announce the details of the revised criteria for the Minor Flood Mitigation Works and Coastal Protection Scheme, which greatly increase the scope of the Scheme and provide local authorities with a greater opportunity to address localised flood and coastal erosion risks within their administrative areas. The revisions include an increase in the upper threshold in funding for projects from €750,000 to €2m and an increase in the OPW contribution from 90% to 95% for approved funding above €300,000. The Scheme supports interim flood mitigation measures for communities where a major flood relief scheme is planned. By introducing interim measures, local authorities will be able to reduce the impact of a significant flood event on the local community until protection is provided by the completed scheme. The full details of the revised Scheme are available on the OPW website (www.opw.ie).

KCC has identified areas of soft coastline such as Rossbeigh/Inch, Banna/Ballyheigue and along the Maharees peninsula as being particularly vulnerable to coastal erosion.

Dingle Bay – Castlemaine Harbour

On 21st November 2017 KCC applied for funding under the OPW Minor Works Scheme for a study of Dingle Bay – Castlemaine Harbour. The study comprised of approximately 45 km of coastline incorporating Rossbeigh, Cromane and Inch. The OPW approved funding of €75,000 on 26th March 2018 to carry out this study. Additional funding of €18,000 was approved for this project on 16th June 2020 with further funding of €21,038 approved on 13th December 2021.

This study was finalised towards the end of 2024.  The Coastal Flooding and Erosion Risk Management Study (CFERMS) carried out a detailed risk assessment. Various protection options were appraised, and these options were subject to a multi-criteria assessment.

The CFERMS, using computational models and available datasets, explored changes to the Rossbeigh Spit and assessed current and future flood risks and coastal erosion risks. Preliminary environmental assessments were also carried out.

Rossbeigh

KCC has confirmed that significant repairs of the coastal defences at Rossbeigh Beach were undertaken in 2014. They engaged consultants to carry out a report on Rossbeigh.

Based on a design by their consultants, KCC submitted an application to OPW for funding under the Minor Works Scheme for the construction of a rock revetment at Rossbeigh. Funding of €450,000 was approved by the OPW for these works that were completed in 2019.

On 30th June 2026 KCC submitted a Minor Works application for Rossbeigh. Funding is being sought for both a coastal study and proposed protection works incorporating the repair of circa 650 to 750 metres of rock armour revetment.

The study will further assess current changes to beach levels, the dune system and the current protection afforded by the existing rock armour revetment, as well as estimating future changes due to the dynamic environment where Rossbeigh Spit is located.

The OPW met with KCC Thursday 9 July 2026 to discuss this application. It is currently under consideration by the OPW.

Additional Assessments Rossbeigh

KCC have informed the OPW that the National Parks and Wildlife Service (NPWS) have commissioned consultants to develop a ‘Rossbehy Geomorphology Report – Summary of Coastal Processes and Dynamics at Rossbehy, Co Kerry’, a draft was produced in April 2026.

Geological Survey Ireland is currently carrying out the National Assessment of Shoreline Change to assess past shoreline change and erosion rates along soft coasts, documenting change for the period from 2000-2021. Information on this can be accessed on their website at the following web address:

www.gsi.ie/en-ie/programmes-and-projects/marine-and-coastal-unit/projects/Pages/National-Assessment-of-Shoreline-Change1018-9114.aspx

Coastal Change Management

The Government recognises the risks associated with climate change and that increases in sea levels and storm surges will result in increased frequency of coastal erosion. In response to these challenges, the recommendations outlined in the Report of the Interdepartmental Group on National Coastal Change Management Strategy are being implemented. Amongst the key recommendations of the Report is the assignment of the lead coordination role to the Department of Housing, Local Government and Heritage, which is responsible for chairing an Interdepartmental Steering Group on Coastal Change Management.

The OPW has been designated by Government as the national lead coordinating body for the assessment of coastal change hazards and risks and the assessment of technical options and constraints. These assessments will build upon indicative assessment work previously undertaken by the OPW under the Irish Coastal Protection Strategy Study. These assessments will also help to develop a multi-annual programme of work to assess coastal risk nationally.

The OPW are currently working on the development of National Coastal Erosion Hazard Mapping and a Past Coastal Erosion Database to assist in identifying areas at potentially significant risk of coastal change. The former will provide spatial mapping to identify coastal areas that may be exposed to coastal erosion in the future, the latter is a web-based platform which will allow members of the public to report coastal erosion observed in their locality.

A National Lidar and Aerial Imagery survey is currently being completed on behalf of the OPW of the Irish coastline. As part of this survey, aerial imagery and digital elevation data was captured for the Rossbeigh area in the third quarter of 2021.

Question No. 227 answered with Question No. 226.

Coastal Erosion

Questions (228)

Robert O'Donoghue

Question:

228. Deputy Robert O'Donoghue asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his Department will request that the OPW, in conjunction with Fingal County Council, undertake a coastal erosion assessment and feasibility study along the coastline adjacent to a club (details supplied); his views on whether a proactive approach is needed before further land is lost or before the area is further impacted by winter storms; the funding streams that may be available for coastal protection or adaptation measures; and if he will make a statement on the matter. [52739/26]

View answer

Written answers

Local coastal erosion and flooding issues are a matter, in the first instance, for each local authority to investigate and address and a local authority may carry out flood mitigation works using its own resources. The OPW is working closely with Fingal County Council (FCC) to implement a number of initiatives to deal with the issues of coastal protection in the county.

Minor Works Scheme

Local authorities may apply to the OPW for funding for flood mitigation and coastal protection works under the OPW Minor Flood Mitigation Works and Coastal Protection Scheme. Since its introduction in 2009, some €70 million has been approved under the Scheme for 930 local authority led projects that are delivering flood mitigation and coastal protection for some 8,000 properties.

Since 2009, the OPW has approved some €2.6 million funding to FCC for 10 projects. Some €2.3m of this approved funding relates to coastal erosion works or studies. Under the Minor Works Scheme, it is the responsibility of the local authority to advance the works, once approved by the OPW. This includes all environmental assessments, planning consents, health and safety requirements and landowner agreements.

In May this year, I was pleased to announce the details of the revised criteria for the Minor Flood Mitigation Works and Coastal Protection Scheme, which greatly increase the scope of the Scheme and provide local authorities with a greater opportunity to address localised flood and coastal erosion risks within their administrative areas. The revisions include an increase in the upper threshold in funding for projects from €750,000 to €2m and an increase in the OPW contribution from 90% to 95% for approved funding above €300,000. The Scheme supports interim flood mitigation measures for communities where a major flood relief scheme is planned. By introducing interim measures, local authorities will be able to reduce the impact of a significant flood event on the local community until protection is provided by the completed scheme. The full details of the revised Scheme are available on the OPW website: www.opw.ie

Funding of €57,800 was approved in February 2013 by the OPW under the Minor Works Scheme to FCC to carry out a coastal study for the Portrane/Rush area. The most recent iteration of this study can be accessed on the FCC website at the following address:

consult.fingal.ie/en/consultation/coastal-defence-proposals-portrane-rush

Coastal Change Management

The Government recognises the risks associated with climate change and that increases in sea levels and storm surges will result in increased frequency of coastal erosion. In response to these challenges, the recommendations outlined in the Report of the Interdepartmental Group on National Coastal Change Management Strategy are being implemented. Amongst the key recommendations of the Report is the assignment of the lead coordination role to the Department of Housing, Local Government and Heritage, which is responsible for chairing an Interdepartmental Steering Group on Coastal Change Management.

The OPW has been designated by Government as the national lead coordinating body for the assessment of coastal change hazards and risks and the assessment of technical options and constraints. These assessments will build upon indicative assessment work previously undertaken by the OPW under the Irish Coastal Protection Strategy Study, and comprise a substantial, multi-annual programme of work to assess coastal risk nationally, and then in detail at higher risk locations as a basis for then determining potential viable works to manage this risk. This work will contribute to the work of the Interdepartmental Steering Group on Coastal Change Management.

The OPW is currently developing a national coastal change monitoring programme. In the interim, aerial photography and LiDAR surveys will continue to be conducted in the monitoring areas identified for annual surveys in the Pilot Coastal Monitoring Survey Programme (including for Rush).

An Garda Síochána

Questions (229)

Daniel Ennis

Question:

229. Deputy Daniel Ennis asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the nature of refurbishment works that the OPW carried out at the Bridewell Garda Station, Dublin in the years of 2024, 2025 and to-date in 2026, in tabular form. [52790/26]

View answer

Written answers

The Office of Public Works (OPW) can confirm that it did not carry out refurbishment works at Bridewell Garda Station in 2024, 2025, or, to date, in 2026. 

An Garda Síochána

Questions (230)

Daniel Ennis

Question:

230. Deputy Daniel Ennis asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the nature of refurbishment works that the OPW carried out at Mountjoy Garda Station in the years of 2024, 2025 and to-date in 2026, in tabular form. [52791/26]

View answer

Written answers

The Office of Public Works (OPW) can confirm that it did not carry out refurbishment works at Mountjoy Garda Station in 2024, 2025, or, to date, in 2026.

Appointments to State Boards

Questions (231, 232)

Malcolm Byrne

Question:

231. Deputy Malcolm Byrne asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if there is a specific policy within his Department that seeks to preclude those elected to local authorities from any boards that he may appoint; the rationale behind any such policy; the way in which it aligns with encouraging participation in local government; and if he will make a statement on the matter. [52860/26]

View answer

Malcolm Byrne

Question:

232. Deputy Malcolm Byrne asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to commit to preparing legislation to not automatically exclude members of local authorities from consideration for appointment to State boards; and to set out the reasons such persons would be excluded. [52878/26]

View answer

Written answers

I propose to take Questions Nos. 231 and 232 together.

As the Deputy may be aware, State bodies generally have governing legislation which provides for the composition of the board, the appointment (by the relevant Minister) of the board and the chairperson and may also detail any exclusions from board membership. The governing legislation is developed by the relevant Department.

My Department published the Guidelines on Appointments to State Boards, 2014 and these guidelines are an aid for Departments in the appointment arrangements for filling of state board vacancies. These guidelines were developed to support an open, accessible, rigorous and transparent system for appointments to State boards and to encouraging candidates from a wide pool.

As outlined in the Guidelines on Appointments to State Boards, while there are particular requirements applying in relation to the desirable composition of each individual State board, best practice confirms that effective board members are those that, for example:-

• Bring independent and objective scrutiny to the oversight of the organisation.

• Are prepared to be challenging when necessary, while being supportive to the delivery of organisational strategy and objectives.

• Are equipped to offer considered advice on the basis of sound judgement and experience.

• Must be prepared to make a time commitment to their work commensurate with their role.

The relevant Department specifies the criteria necessary for a specific Board role including specific experience, knowledge and skills that would strengthen the capacity of the Board.

State board members are appointed to act in the best interest of the State body and to ensure that the State body fulfils its mandate.

Question No. 232 answered with Question No. 231.

Budget Targets

Questions (233)

Colm Burke

Question:

233. Deputy Colm Burke asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the extent to which his Department engages with the Department of Health on quantifying the long-term budgetary savings of prevention-focused investment in chronic disease management, including diabetes; and if he will make a statement on the matter. [52897/26]

View answer
Reply not received from Department.

Public Appointments Service

Questions (234, 235)

Cian O'Callaghan

Question:

234. Deputy Cian O'Callaghan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the assessment of anticipated demand that was carried out before the principal officer 2025 recruitment campaign, run by Publicjobs, the Public Appointments Service was initiated; the way in which that compares to actual placements achieved to date; the anticipated rate or volume of further vacancies expected to be filled from this panel before its current expiry of 30 September 2026; and if he will make a statement on the matter. [53331/26]

View answer

Cian O'Callaghan

Question:

235. Deputy Cian O'Callaghan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation in relation to the principal officer 2025 recruitment campaign, and in the absence of an order of merit, the criteria used to determine the order in which candidates are assigned to vacancies; the steps being taken to ensure that the scale of a recruitment competition reflects realistic, evidenced demand from departments/organisations to avoid candidates investing time and expense in competitions with limited or uncertain prospect of appointment; and if he will make a statement on the matter. [53332/26]

View answer

Written answers

I propose to take Questions Nos. 234 and 235 together.

I am informed by publicjobs that, prior to the launch of the Principal Officer (PO) 2025 competition, it engaged with civil service organisations to assess demand for the skills and experience being sought through the campaign. This included a survey of relevant organisations and an information session attended by representatives from 38 such organisations. There was also consultation between my Department, public jobs and the Association of Higher Civil and Public Servants (AHCPS) on the planned competition. The overall feedback received indicated demand for candidates with certain skills and experience, which informed the design of the competition.

To better align candidates skills and those sought by organisations, candidates for this competition were invited to indicate up to three skills areas when applying. Assignments are made by matching the skills and experience verified during the selection process to the requirements of individual vacancies. Where more than one candidate is considered suitable for a role, the candidate whose skills and experience most closely align with the requirements of the vacancy is selected. Where candidates cannot be differentiated on this basis, the order of merit arising from the shortlisting stage is used.

To date, 25 candidates have been placed on the panel, and nine appointments have been made. The panel remains in place until 30 September 2026. Future appointments will depend on recruitment requests received from Departments and organisations and, as such, it is not possible to estimate the number of additional vacancies that may be filled before the panel expires.

Question No. 235 answered with Question No. 234.

Domestic, Sexual and Gender-based Violence

Questions (236)

Ivana Bacik

Question:

236. Deputy Ivana Bacik asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation further to Parliamentary Question No. 252 of 1 July 2026, in relation to Circular 16/2023: Civil Service Domestic Violence and Abuse Policy and Supports (details supplied), his views on the matters raised; and if he will make a statement on the matter. [53369/26]

View answer

Written answers

The Civil Service Domestic Violence and Abuse Policy, Circular 16/2023, was developed to support employees experiencing domestic violence or abuse and to facilitate access to statutory domestic violence leave in a manner that is sensitive, supportive and respectful of privacy.

Consistent with the legislative framework, the policy provides that supporting documentation will not be requested by default from an employee seeking domestic violence leave. The policy further recognises that obtaining documentation may be difficult or inappropriate in many circumstances. In line with this approach, supporting documentation is not required for the processing of domestic violence leave applications.

The reference in the policy to supporting documentation is intended to reflect that administrative matters may arise in the operation of any policy and should not be understood as creating a general requirement for employees to provide evidence in support of a request for domestic violence leave. The policy's overarching approach remains that documentation will not normally be sought.

Individual Civil Service departments and offices are expected to apply the policy in a reasonable and sensitive manner, having regard to the purpose of the legislation and the overarching objective of supporting employees who need to access domestic violence leave and related supports.

The Civil Service Employee Assistance Service (CSEAS) provides support to civil servants who may be impacted by domestic violence or abuse and has seen an increase in the number of employees seeking guidance and assistance since the introduction of the policy. A comprehensive information booklet and specialised training for designated contact persons has also been developed and delivered to increase awareness of domestic violence and abuse in the workplace and to strengthen the supports available to employees.

Through the operation of the policy and the range of supports available, including CSEAS, trained contact persons and accompanying guidance materials, the Civil Service remains committed to ensuring that the spirit and intent of the statutory domestic violence leave provisions continue to underpin the implementation of the Domestic Violence and Abuse Policy.

Public Sector Staff

Questions (237)

Ivana Bacik

Question:

237. Deputy Ivana Bacik asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will clarify if sanction was given by his Department for a deal balloted in 2025 (details supplied). [53371/26]

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Written answers

My Department has engaged with the Department of Housing Local Government and Heritage since late 2022 in relation to the transfer of staff from Ordinance Survey Ireland (OSI) into Tailte Éireann. 

Public pay policy in this area allows for public servants assimilating into a new organisation to transfer to the equivalent general service grade where this is equal to or more beneficial than their current terms. Where this is not the case, the public servant may retain their current terms on a ‘personal to holder’ basis. Public pay policy in relation to such matters is grounded in the fair treatment of staff.

Since 2022, the advice provided by my Department has been consistent as to how it would implement the redeployment protocol for this group, which ensures that no staff member is disadvantaged by the redeployment process.

My Department did not sanction an alternative proposed regrading process undertaken by Tailte Éireann.

My Department seeks to ensure a consistent approach on pay policy across the civil and public service on such matters and is, and always has been, committed to resolving the issues that have arisen in line with pay policy and through established industrial relations mechanisms. There is no restriction on Tailte Éireann running recruitment competitions at the appropriate sanctioned general service grades.

Further engagement on these issues is best pursued with my colleague the Minister for Housing, Local Government and Heritage.

Departmental Data

Questions (238)

Richard Boyd Barrett

Question:

238. Deputy Richard Boyd Barrett asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the estimated total annual costs of private consultancy fees across the public sector over the past five years, for Government departments, State agencies, State-owned companies, semi-State companies, and other bodies in the CSO Register of Public Sector Bodies, by category, by year, in tabular form; and to provide the reports published by his Department, IGEES or other bodies under his Department's aegis which consider the cost effectiveness of reliance on private consultants in the public sector. [53377/26]

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Written answers

I wish to advise the Deputy that a deferred reply will be issued to him in respect of this Parliamentary Question, in line with Standing Order 52(1)(b).

Departmental Data

Questions (239)

Richard Boyd Barrett

Question:

239. Deputy Richard Boyd Barrett asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the estimated overall annual cost to the State of employing public sector officials with salaries of €100,000 or more, including pension costs, including employees in Government departments, State agencies, State-owned companies, semi-State companies, and other bodies in the CSO Register of Public Sector Bodies, by these categories, in tabular form. [53379/26]

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Written answers

As Minister for Public Expenditure, Infrastructure, Public Services, Reform and Digitalisation, with responsibility for public service pay policy, I have responsibility for matters relating to the pay of public servants. The details requested in respect of public servants are set out below.

On the basis of the latest available end March 2026 staffing and pay range information available to my Department, the estimated annual base salary cost for public servants with salaries of €100,000 or more is €4.3 billion. Estimates are based on basic salary range (excluding allowances, premium pay and overtime) but include employer’s pay related social insurance and, as such, the overall cost would be higher if these elements, for which my Department does not hold the necessary data to provide a breakdown, were to be included. 

This estimate included the Exchequer and Local Authority pay bill. As this estimate is based on aggregated data across both the Exchequer funded and Local Authority funded pay bills, detailed data in the format sought by the Deputy (broken down by Department and state agency) is a matter for the respective Minister responsible for the Department/Agency concerned.

In relation to pension costs, the average notional employer cost is estimated to be  approximately 29% of salary in respect of those in the pre-2013 pension schemes and approximately 9% for those in the Single Scheme. These figures represent the cost of pension net of employee contributions but not the Additional Superannuation Contribution (ASC) paid by employees.

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Estimate

Estimated annual base salary cost for public servants with salaries of €100,000

€ 4.3 Billion

I am not responsible for the setting of pay for employees outside the public service, which in general includes those in commercial State -sponsored bodies or bodies funded by the State outside the public service.

However, concerning Chief Executives in commercial State bodies, following a review by the Senior Public Service Remuneration Committee (SPRC), Government agreed in April 2025 to implement a more structured and consistent approach to the remuneration of Chief Executives across commercial State bodies through the introduction of a new banded salary structure for such posts. Under this approach, it is the responsibility of the Board of the CSB to propose a point on the relevant band salary band and this is subject the approval of the relevant Minister, and my subsequent consent.

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