Written Answers Nos. 270-292
270. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance if consideration has been given to introducing a new higher tax credit or enhanced tax relief for recipients of the State pension who purchase the shingles vaccine at their own expense, given that the vaccine is recommended by public health authorities but is not currently publicly funded; and if he will make a statement on the matter. [54329/26]
View answerSection 469 of the Taxes Consolidation Act (“TCA”) 1997 provides for tax relief where an individual proves that he or she has incurred costs in respect of qualifying health expenses. Only “health expenses” incurred in the provision of “health care”, which has been carried out or advised by (in certain circumstances) a “practitioner”, will qualify for tax relief.
Health care is defined as the “prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability”.
Health expenses are defined as “expenses in respect of the provision of health care” and may include, but are not limited to, the following:
• the services of a practitioner,
• diagnostic procedures carried out on the advice of a practitioner,
• maintenance or treatment necessarily incurred in connection with the services or procedures carried out by or on the advice of a practitioner, and
• drugs or medicines supplied on the prescription of a practitioner.
A practitioner is a person who is:
• registered in the register established under section 43 of the Medical Practitioners Act 2007,
• registered in the register established under section 26 of the Dentists Act, 1985, or,
• in relation to health care provided outside the State, entitled under the laws of the country in which the care is provided to practice medicine or dentistry there".
Income tax relief in respect of qualifying health expenses, with the exception of relief in relation to nursing home expenditure, is granted at the standard rate of tax (20%).
I would note that where an individual incurs expenditure in obtaining a shingles vaccine in the provision of healthcare, they are entitled to claim tax relief at 20%, subject to the relevant conditions being met.
Further guidance on tax relief for qualifying health expenses can be found in Revenue’s Tax and Duty Manual Part 15-01-12, which can be accessed on the Revenue Website.
271. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to consider reducing inheritance tax and ultimately phasing it out; and if he will make a statement on the matter. [54485/26]
View answerCapital Acquisitions Tax (CAT) is a tax which applies to both gifts and inheritances and is charged at a rate of 33 per cent. For CAT purposes, the relationship between the person giving a gift or inheritance and the person who receives it determines the maximum amount, known as the “Group threshold”, below which CAT does not arise. The group thresholds were most recently increased in Budget 2025 as follows:
The Group A threshold increased to €400,000 from €335,000. Broadly, this threshold applies where the beneficiary is a child of the disponer.
The Group B threshold increased to €40,000 from €32,500. This threshold applies where the beneficiary is a brother, sister, niece, nephew, or lineal ancestor or lineal descendant of the disponer.
The Group C threshold increased to €20,000 from €16,250, with this threshold applying in all other cases.
Along with tax free group thresholds, various reliefs and exemptions are available in relation to CAT, including agricultural relief, business relief, the small gift exemption, favourite niece or nephew relief, and the dwelling house exemption. It is important from a tax policy perspective to maintain stability and certainty, and to ensure that the CAT thresholds are appropriately set in the context of the range of reliefs available.
There is a significant cost associated with wholesale changes to the inheritance tax system i.e. increasing thresholds, reducing the CAT rate or altering how it operates. Department of Finance officials produced a Tax Strategy Group (TSG) paper last year that examined CAT policy options and have done so again in this years TSG papers which will be published shortly.
I recognise the burden of this tax, in that regard, you should note that the CAT group thresholds are kept under review annually throughout the Finance Bill cycle. However, as the Deputy will be aware, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.
272. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the Department's assessment of the impact of inflation on the real value of household savings held in low-interest demand-deposit accounts; whether his Department has conducted or commissioned any analysis of the erosion of purchasing power in such accounts over the past decade; and if he will make a statement on the matter. [54507/26]
View answer282. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance his Department's assessment of the impact of inflation on the real value of household savings held in low-interest demand-deposit accounts; if his Department has conducted or commissioned any analysis of the erosion of purchasing power in such accounts over the past decade; if the current tax treatment of deposit interest (DIRT) takes into account the real, inflation-adjusted return to savers, as opposed to the nominal return; if his Department will provide an update on consideration of a savings and investment account or comparable scheme (details supplied); and if he will make a statement on the matter. [54687/26]
View answerI propose to take Questions Nos. 272 and 282 together.
At the Savings and Investment Forum on 31 March, I announced the Government’s intention to introduce the legislative framework for an Investment Account in 2026. We want to make investing simpler, clearer, and more accessible for ordinary people, and help their hard-earned money work harder for them.
Inflation reduces the real value of savings where the interest earned is below the rate of inflation.
Too much of people’s hard-earned savings remains in low-yield deposits. The impact of inflation can erode the real value of savings held in such accounts over time. As part of the ‘Behind the Data’ series, the Central Bank of Ireland published research in April 2025 which found that Irish households’ preference for shorter-term, more accessible deposit account types relative to average euro area household behaviour cost them almost €800 million in unearned interest in 2024 alone.
Deposit accounts are right for many people and for many needs. But they should not be the only practical option. Investment in capital markets can offer households another path to long-term financial wellbeing, while also supporting growth and competitiveness in the wider economy.
The Deputy will be aware that Deposit Interest Retention Tax (DIRT) is a withholding tax that is deducted by Irish financial institutions on deposit interest paid or credited on the deposits of Irish residents. Since 1 January 2020, the DIRT rate is 33%. DIRT is a final liability tax. This means that an individual has no further tax liability in respect of the deposit interest earned. Deposit interest is specifically excluded from the Universal Social Charge. Individuals may however have a liability to Pay Related Social Insurance (PRSI) in certain circumstances. There is currently no such provision within the Taxes Consolidation Act 1997(TCA) which provides for an adjustment to take account of inflation. As with all taxes, DIRT is subject to ongoing review. This involves the consideration and assessment of the rate of DIRT and the relevant exemptions from DIRT as part of the annual Budget and Finance Bill process, as well as the wider tax policy context.
The tax treatment of retail investments was considered as part of a broader review into the funds and asset management sector in Ireland, which culminated in the ‘Funds Sector 2030’ report published in October 2024.
In recognition of the importance of encouraging retail investment, Budget 2026 provided for a reduction in the rate of taxation on returns from Irish and equivalent investment funds and Irish and certain foreign life assurance policies from 41% to 38% which took effect from 1 January 2026.
Budget 2026 also included a commitment to publish a roadmap in 2026, setting out the intended approach to simplify and adapt the tax framework to encourage retail investment. The roadmap will be published in summer 2026.
With regard to the new Investment Account, the aim is to legislate for the framework in 2026 and to allow accounts to be offered from 2027. The Government’s view that the account should be simple, accessible, tax efficient, easy to administer, transparent on fees and portable across borders where possible.
When designing the model that best fits the Irish economy and the needs of Irish households, the views of relevant experts are being considered as well as learning from best international practices.
Officials in my Department are currently developing policy options regarding the investment account framework which will form part of the deliberations for Budget 2027 over the coming months.
273. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the current tax treatment of deposit interest (DIRT) takes into account the real, inflation-adjusted return to savers, as opposed to the nominal return; and if he will make a statement on the matter. [54508/26]
View answerThe Deputy will be aware that Deposit Interest Retention Tax (DIRT) is a withholding tax that is deducted by Irish financial institutions on deposit interest paid or credited on the deposits of Irish residents.
Since 1 January 2020, the DIRT rate is 33%. DIRT is a final liability tax. This means that an individual has no further tax liability in respect of the deposit interest earned.
Deposit interest is specifically excluded from the Universal Social Charge. Individuals may however have a liability to Pay Related Social Insurance (PRSI) in certain circumstances.
There is currently no provision within the Taxes Consolidation Act 1997 (TCA) which provides for an adjustment to take account of inflation. The Deputy should note that the rate of DIRT and its structures was most recently examined as part of the Tax Strategy Group exercise in 2024. This paper is available on my Department’s website.
There are various exemptions from the obligation to deduct DIRT on deposit interest paid or credited by financial institutions. For instance, interest is exempted from DIRT where an account is held by an individual, or their spouse or civil partner, aged 65 years or older, and their total income in a year (including interest earned) is below the relevant income tax annual age exemption limit.
As with all taxes, DIRT is subject to ongoing review. This involves the consideration and assessment of the rate of DIRT and the relevant exemptions from DIRT as part of the annual Budget and Finance Bill process, as well as the wider tax policy context.
274. Deputy Pa Daly asked the Tánaiste and Minister for Finance to provide an update on the revised disabled drivers and disabled passengers scheme; if it will be replaced entirely by a new grant based scheme led by the Department of Transport; and if he will make a statement on the matter. [54512/26]
View answerThe 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.
275. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance the number of EU Presidency policy and administrative officers now employed on temporary contracts across his Department, in Ireland and abroad; if these individuals can apply to internal civil service competitions for these temporary contracts; the plans being developed to retain these individuals once their contracts cease, given they will have extensive and intimate knowledge of EU and Irish institutional operations; and if he will make a statement on the matter. [54593/26]
View answerI wish to inform the Deputy that my Department currently employs seven Presidency Policy Officers in Dublin on short term temporary contracts and a further five officers on temporary local contracts at Ireland’s Permanent Representation to the European Union in Brussels.
In line with the arrangements applicable to other temporary staff, these officers are not eligible to participate in internal competitions.
Recruitment to the majority of permanent posts in my Department is primarily undertaken through Publicjobs. These officers will be able to apply for future competitions conducted by Publicjobs, where they meet the eligibility requirements.
276. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he will give consideration to points raised in correspondence (details supplied); and if he will make a statement on the matter. [54618/26]
View answerAs the Deputy will be aware, the ‘Programme for Government 2025: Securing Ireland’s Future’, contains specific undertakings with regard to personal taxation, it commits to “implementing progressive changes in taxation if the economy remains strong, including indexing credits and bands to prevent an increase in the real burden of Income Tax while in the event of an economic downturn and unexpected deterioration in the public finances we would postpone changes to Income Tax credits or bands, as we did in Budget 2021”.
Turning specifically to the tax treatment of pensioners, the current thresholds for the income tax age exemption are €18,000 per annum where an individual is aged 65 years or over, and €36,000 per annum for married couples and civil partners, jointly assessed to tax, where either individual is aged 65 or over. The relevant income thresholds may be increased further if the individual has a qualifying child. Additionally, marginal relief may be available where the individual’s or couple’s income exceeds the relevant exemption limit but is less than twice that amount.
The current tax arrangements for persons aged 65 or older compare favourably with the tax treatment of the generality of taxpayers. The age tax credit (€245/€490 for single and married persons respectively) or the age exemption limits and marginal relief are available to persons aged 65 or over. Reduced rates of USC also apply for persons aged 70 or older where their total income is €60,000 or less per annum. Furthermore, the State Contributory Pension and the State Non-Contributory Pension are not chargeable to USC or Pay Related Social Insurance.
With the substantial increases to tax credits introduced by the previous Government, the effective entry point to income tax has increased for all taxpayers, including those aged 65 or older. For 2026, the effective entry point to income tax for an individual in receipt of the single person credit, employee/earned income credit and the age credit is €21,225 per annum and for a married two earning couple in receipt of the married person credit, two employee/earned income credit and the married age credit is €42,450 per annum.
Therefore, depending on their personal circumstances, it may be more beneficial for persons aged over 65 to be taxed under the normal tax system of credits and bands.
I would encourage all taxpayers to ensure that they are availing of the most beneficial tax treatment.
Finally, as the Deputy will appreciate, decisions regarding tax reliefs and expenditure supports are normally made by the Government in the context of the annual Budget. Such decisions must have regard to available resources and the sound management of the public finances.
277. Deputy Pa Daly asked the Tánaiste and Minister for Finance the position regarding all actions in each of the Climate Action Plans 2021 to 2025 under the remit of his Department; to provide a breakdown of the legacy actions remaining, broken down by the year of the climate action plan they were initially included in; and the estimated timelines for completion, in tabular form. [54628/26]
View answerMy Department has completed all actions under its remit for all Climate Action Plan from 2021 to 2025. There are no relevant legacy actions outstanding on which to provide a breakdown in response to the Deputy’s question.
The progress reports for all Climate Action Plans are available at www.gov.ie/en/department-of-the-taoiseach/publications/climate-action-plan-progress-reports/.
Please see below all actions where the Department of Finance is the lead, in tabular form.
278. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will suspend Ireland’s double taxation agreement with Israel. [54683/26]
View answerA double taxation treaty is an international agreement entered into between two States and is governed by public international law and specifically by the Vienna Convention on the Law of Treaties (“Vienna Convention”). The Vienna Convention codified existing norms of customary international law. Ireland accepts the principles of international law under Article 29.3 of the Constitution; Article 29.6 of the Constitution provides that the Oireachtas determines how international agreements are brought into domestic law.
Section 826 of the Taxes Consolidation Act of 1997 gives Ireland’s double taxation treaties legal effect under domestic legislation.
In negotiating double taxation treaties, Ireland, as a member of the Organisation for Economic Cooperation and Development (OECD), uses the OECD Model Tax Convention (MTC), adapting it, as appropriate, to Ireland’s domestic requirements.
Article 32 of the OECD MTC relates to “Termination” and provides that a double taxation treaty shall remain in force until terminated by a Contracting State.
It is Ireland’s policy to include such a termination provision in its double taxation treaties. While the specific text may vary from treaty to treaty, in general terms, the “Termination” Article provides that either Contracting State may terminate the treaty at any time after five years from the date on which the treaty enters into force, provided that at least six months prior written notice of termination has been given through diplomatic channels.
These “Termination” Articles are prescriptive in setting out when a treaty can be terminated and the date from which such a termination will take effect. To the extent that a treaty is terminated, it cannot be revived without a full renegotiation.
While a “Termination” Article is a standard element of both the OECD’s and UN’s model tax conventions, neither model provides for the suspension of a treaty. Therefore, Ireland’s double taxation treaties do not provide for suspension of the treaty by either Contracting State. This includes the double tax agreement signed with the State of Israel in November 1995.
It is also worth noting that the provisions of the Double Taxation Treaty between Ireland and Israel do not apply to territories occupied by Israel since 1967. An individual will not be treated as a resident of Israel for the purposes of the Treaty by virtue of their residing in occupied territories nor will a company be treated as resident in Israel by virtue of its being established in occupied territories. Similarly, for the purposes of the Treaty, income arising in Israel does not include income from sources within occupied territories. Such circumstances are not within the scope of the Treaty. There is no entitlement to benefits under the terms of the Treaty by virtue of such circumstances involving individuals residing, or companies established, in occupied territories nor with respect to income from sources within those territories.
Ireland will continue to press for appropriate EU action in response to egregious Israeli breaches of human rights and democratic principles in the occupied Palestinian territory. In addition to our advocacy for an EU ban on trade with Israeli settlements, I have repeatedly called for the suspension of the EU-Israel Association Agreement, or at a minimum the suspension of the trade elements of the Agreement. Ireland has consistently supported consideration of additional sanctions, including proposals brought forward by the Commission President in September 2025 concerning extremist Israeli ministers, and believes that further measures are required.
In parallel, at a national level, the Government has progressed the Israeli Settlements in the Occupied Palestinian Territory (Prohibition of Importation of Goods) Bill, 2026, through all stages of the Oireachtas.
279. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he has had any engagement with the Central Bank in relation to the approval process of Israeli war bonds up for renewed approval in September. [54684/26]
View answerThe Central Bank are the competent authority when it comes to the issue of prospectus approval and transfer.
The EU Prospectus Regulation provides for the transfer of the approval of a prospectus to the competent authority of another EU Member State; however, the Central Bank of Ireland have said it cannot comment on individual supervisory engagements owing to its professional secrecy obligations.
Furthermore, it is important to note that the Central Bank, as the financial regulator, is independent in its functions from the Government as is necessary in any well-functioning democracy and it would not be appropriate for a Minister for Finance to engage with the Central Bank on individual supervisory engagements owing to their professional secrecy obligations.
We as a Government believe that further action is necessary with respect to the EU's relationship with the State of Israel, which is why we are working with others to achieve co-ordinated action at EU level. Ireland will continue to call for concrete EU action in response to egregious Israeli breaches of human rights and democratic principles. This includes a call for a proposal to prohibit EU trade with Israeli settlements, to suspend the EU-Israel Association Agreement, or at a minimum to suspend the trade elements of the Agreement as previously proposed by the President of the European Commission. It is expected that the European Commission will bring forward options at the Foreign Affairs Council on 13 July, including on EU trade with Israeli settlements.
Earlier this year, I directed senior officials in my Department to engage with the EU Commission on this matter. Department officials subsequently liaised with their counterparts in the European Commission, drawing attention to the work of the Oireachtas, and in particular to the Joint Oireachtas Committee’s recommendation that the Prospectus Regulation be amended. This engagement reflected my view that the Commission should have regard to the report and its findings.
Officials outlined recent developments in Ireland and sought the views of the Commission on the possibility of a legislative initiative by EU Commission to address the Oireachtas Committee's issues.
In their response, the EU Commission officials indicated that they currently have no plans for a review of the Prospectus Regulation.
I have since specifically brought the JOC report and the Government’s views regarding the EU relationship with the State of Israel to Commissioner Albuquerque's attention, both in person and by letter. Ireland will continue to make its views know on this mater.
280. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 231 of June 2026, the original projected cost of the VAT reduction on apartments for the year 2027. [54685/26]
View answer281. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated cost of the VAT reduction on apartments for 2026. [54686/26]
View answerI propose to take Question No 280 and Question No 281 together.
In Budget 2026, the VAT charged on the construction and sale of newly completed apartments was reduced to 9% from 13.5% until 31 December 2030.
At that time the cost of the measure for 2026 was tentatively estimated at approximately €250 million in forgone VAT revenue. It was also tentatively estimated that the cost of this measure for 2027 would be €270 million in forgone VAT revenue.
As regards current estimates, I am advised by Revenue that traders are not required to identify the VAT yield generated from the supply of specific goods and services on their VAT returns.
Therefore, it is not possible to provide an estimate of the cost of reducing the VAT on new apartments using taxpayer information alone.
However, using Revenue and third-party data sources, the full year cost of reducing VAT on new apartments from 13.5% to 9% is tentatively estimated at €236 million in 2026.
Revenue plans to publish revised estimates in Q3 2026, in line with the publication schedule for its Ready Reckoner. The full year cost for 2027 for this measure is therefore subject to further review. The Ready Reckoner is updated twice a year and enables calculation of the cost or yield arising from a range of potential changes to tax charges. It is available on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx.
283. Deputy Shane Moynihan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if provision can be made for the installation of a storage container at an OPW owned site for a local group (details supplied). [54311/26]
View answerThe OPW does not own the site in question. The OPW has leased accommodation at this location for client Departments; however, the use of the car spaces associated with these leases is restricted to the business operations of the occupying tenants.
284. Deputy Darren O'Rourke asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the policy basis on which a civil servant may be denied access to the Civil Service Grievance Procedure where the complaint relates to the withdrawal of an assignment after a selection process has concluded and an offer of that assignment has already been made (details supplied); whether the exclusion relating to grievances concerning selection processes was intended to apply to decisions taken after the completion of a selection process; whether his Department has issued any guidance to Departments and Offices on the application of this exclusion; and if he will make a statement on the matter. [54336/26]
View answerThe Grievance Procedure, Circular 11/2001 is a formal process, agreed by General Council under the Conciliation and Arbitration Scheme for the Civil Service, which seeks to deal in a fair, prompt and impartial manner with complaints by individual members of staff that are within the scope of the procedure but are not appropriate for discussion under the Conciliation and Arbitration Scheme. Circular 11/2001 also provides that certain matters fall outside the scope of the procedure, including selection for promotion and assignment to certain posts.
My department has responsibility for Civil Service HR policy. However, the application of the Grievance Procedure in individual cases is a matter for the relevant Department or Office. This includes deciding whether a particular complaint falls within the scope of the procedure, having regard to Circular 11/2001 and the circumstances of the case.
285. Deputy Robert O'Donoghue asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number of EU Presidency policy and administrative officers now employed on temporary contracts across his Department, in Ireland and abroad; if these individuals can apply to internal civil service competitions for these temporary contracts; the plans being developed to retain these individuals once their contracts cease, given they will have extensive and intimate knowledge of EU and Irish institutional operations; and if he will make a statement on the matter. [54599/26]
View answerI wish to advise the Deputy that my Department has employed three Presidency Policy Officers and one Presidency Administration Officer under contract in Brussels to support Ireland’s Presidency of the Council of the European Union.
These positions are not part of the Civil Service and the individuals concerned are not civil servants. Consequently, they are not eligible to apply for competitions that are restricted to serving civil servants. However, these officers may apply for any open competitions for which they meet the eligibility criteria, including competitions for positions in the Civil and Public Service and, where applicable, in the institutions of the European Union.
These contracted officers are intended to provide dedicated support for Ireland’s Presidency of the Council of the European Union in the second half of 2026. No specific arrangements are being developed to retain these officers beyond the duration of their contracts. However, the experience and expertise gained through their work supporting the Presidency would be valuable in pursuing future opportunities within the Civil and Public Service and European institutions.
286. Deputy Pa Daly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the position regarding all actions in each of the Climate Action Plans 2021 to 2025 under the remit of his Department; to provide a breakdown of the legacy actions remaining, broken down by the year of the climate action plan they were initially included in; and the estimated timelines for completion, in tabular form. [54634/26]
View answerThe Climate Action Plans detail a range of climate policies and measures to reduce national greenhouse gas emissions and meet the Government’s legally binding national climate objective.
To track delivery progress, the Department of the Taoiseach continues to prepare quarterly progress reports on CAP25 (including legacy actions), in collaboration with all implementing Departments.
The most recently progress report for CAP25 was published earlier this year, and details progress on the new actions that were due for completion in Q4 2025. The report provides updates on sectoral Key Performance Indicators, emissions trends and high impact case studies.
My Department has responsibility for reporting for actions both for the Department itself, and for the Office of Public Works. Both my Department and the OPW had no new actions to report on for Q4 2025.
The Department and the OPW had 4 legacy actions incomplete from CAP23/24. These actions, and the latest updates on their progress, are presented in summary tabular form below:
|
Action # |
Action |
Lead |
Update at Q4 2025 |
|
BE/24/21 |
Develop a programme for the retrofit of traditional and historic buildings as part of OPW Pathfinder programme |
OPW (Reporting lead: DPER) |
The OPW has paused this study as resources have been needed to progress higher prioritised projects. It is planned to seek external resources to complete this study. |
|
BE/24/23 |
Integrate learnings from exemplar buildings into new OPW projects - Enhanced design and building plans for alternative construction materials |
OPW (Reporting lead: DPER) |
Tom Johnson House: In Q4 2025, OPW undertook a post-occupancy and lesson learned review of the energy performance of the Tom Johnson House retrofit, which was carried out by a team of external sustainability consultants. The review that was undertaken analysed two aspects of energy use/embodied carbon in relation to the retrofit refurbishment (i) Life Cycle Carbon Assessment and (ii) Post Occupancy Analysis. The findings of this analysis has informed the sustainability measures which OPW is adopting on upcoming refurbishment projects. Casino Marino: A preliminary design is being enhanced to improve its functionality while reducing the initial overall operational and embodied carbon, below current regulated requirements. The design will adopt innovative technology and will aim to reuse existing material (where possible) and adopt the principles of circularity. The OPW have agreed the principals of the land transfer from site owners Dublin City Council. The preliminary design is now complete and OPW will be making a submission for Planning Permission in Q1 2026 |
|
GV/23/4 |
Develop proposals on how individual sectors could bear any EU compliance costs for the State arising from failure to reach sectoral targets |
DPER |
In February 2023, DPER and DECC published a joint research paper as part of the Irish Government Economic and Evaluation Service (IGEES) Spending Review 2022 series titled “Estimating the Potential Cost of Compliance with 2030 Climate & Energy Targets”, seeking to estimate the cost of compliance with Ireland's EU climate & energy targets in the event targets are not achieved. Concluding that there was insufficient information available at that time on compliance mechanisms within all relevant legislation to estimate the total cost, the authors proposed a working model for estimating the cost of compliance with the Effort Sharing Regulation (ESR) alone. It was noted that the work was subject to considerable uncertainties. Future data requirements in order to accurately estimate, assess and monitor compliance and the existing data limitations are discussed in that paper, available at https://assets.gov.ie/246850/5982d0ec-1590-4caf-8c40-ce8bf178f5fc.pdf .D/Taoiseach are co-ordinating a working group to evolve the evidence base on the potential costs of compliance arising for the State from established EU energy and climate targets. This work will build on previous findings. All outputs of this work are based on current high levels of unknown variables and will be kept under review. |
287. Deputy Danny Healy-Rae asked the Minister for Enterprise, Tourism and Employment if he will give consideration to a pre-Budget 2027 submission (details supplied); and if he will make a statement on the matter. [54308/26]
View answerMy Department plays a key role in business tax policy development, with close engagement at both Ministerial and official level with the Minister for Finance and the Department of Finance on matters affecting enterprise. This is an ongoing process, and my officials are currently preparing the Department’s Pre-Budget Submission, which will inform discussions with the Department of Finance and contribute to the Government’s consideration of Budget 2027 measures.
In line with the Programme for Government, I published A New Era for Irish Tourism, Ireland’s National Tourism Policy to 2031. The policy provides a clear framework for sustainable tourism development, with targets to increase overseas tourism revenue by 50%, grow domestic tourism revenue to €5.8 billion annually, achieve total annual tourism revenue of €14.8 billion, and support employment of at least 250,000 people across the sector. The policy includes commitments to support tourism SMEs, address capacity and connectivity constraints, promote year-round tourism, and advance regional growth and climate action.
I recognise that a strong, sustainable, and regionally balanced tourist accommodation base is essential to a competitive and resilient tourism sector, underpinning the visitor experience, providing value for money and for wider business growth. The Government has followed through on its commitment in the Programme for Government 2025 to change the VAT Rate for the Hospitality sector, as announced in Budget 2026. The VAT rate applying for businesses operating in the Food & Catering and Hairdressing sectors was reduced from 13.5% to 9% with effect from 1 July 2026. This will be of significant benefit to the many small and family-run hospitality businesses across Ireland who operate on low profit margins and will inject viability into the sector.
The forthcoming Tourist Accommodation Strategy will set out a framework to strengthen, diversify, and expand Ireland’s accommodation base by optimising existing infrastructure and facilitating appropriate new development. The Strategy will focus on improving access to accommodation across a range of price points, unlocking development in areas with untapped tourism potential, supporting balanced regional growth, addressing seasonal pressures, enhancing competitiveness, and contributing to climate and community objectives.
Addressing workforce challenges is also a Government priority and essential to building a resilient and competitive tourism sector. A coordinated, cross-Government approach is in place, working with industry, State agencies, and education providers to improve skills, career pathways, and employee retention.
In relation to investment in tourism marketing; Tourism Ireland is responsible for promoting the island of Ireland overseas as a compelling tourist and business events destination. In 2026, €71.423 million is being provided through the Overseas Tourism Marketing Fund to support marketing across more than 14 markets. Tourism Ireland estimates that this investment delivers a return of approximately €25 to the Irish economy for every €1 invested. Tourism Ireland continues to support SMEs and local industry partners through overseas sales platforms, enabling 35,000 commercial meetings in 2026 and delivering an estimated €300 million business pipeline.
Tourism Ireland continues to actively promote Kerry overseas through international media engagement, social media channels with more than 7 million followers, and co-operative marketing with airlines serving regional airports, including Kerry Airport. It also provides important overseas platforms for Kerry tourism businesses to connect with international tour operators and travel trade partners who bring visitors at scale to Ireland.
County Kerry also benefits from substantial Fáilte Ireland investment and programme supports across capital development, outdoor activity infrastructure, destination development, festivals, digital capability, marketing, and strategic partnerships. These supports align with the Wild Atlantic Way Regional Tourism Development Strategy and Kerry’s Destination Experience Development Plans, with a focus on sustainable growth, visitor dispersion, season extension, and local economic impact.
288. Deputy Danny Healy-Rae asked the Minister for Enterprise, Tourism and Employment the supports available for trades persons (details supplied); and if he will make a statement on the matter. [54296/26]
View answerThe Local Enterprise Offices (LEOs) are located in each of the 31 Local Authorities and provide advice and support to small businesses across all sectors.
I would encourage anyone looking to start up their own business to seek advice from their LEO and would advise any prospective entrepreneur to undertake the LEO Start Your Own Business programme (SYOB). The programme guides entrepreneurs through the various aspects of business and business planning. It assists clients in honestly assessing their business idea, its viability, and helps them to decide if they should proceed.
The LEOs also offer business capability training and mentoring to new business owners, and productivity supports in the areas of Lean, Green, and Digital once established.
The LEOs do offer direct grant assistance to small businesses. However, it should be noted that grants that are specifically designed for growth or exporting are aimed at those in the manufacturing and internationally traded services sectors. These cannot be provided to businesses in areas such as personal services, local retail, or local professional services as it may give rise to displacement of businesses in the locality.
More generally, I would refer individuals with general queries on support and advice for businesses to the National Enterprise Hub (NEH). The NEH was established as an all-of-Government signposting service to simplify access to information on government grants and supports for businesses.
The NEH brings together multiple agencies and Government departments under one roof and was designed to help businesses navigate and access a wide range of Government supports. It is staffed with trained advisors within Enterprise Ireland who can assess the specific needs of a business and connect them with the most appropriate supports or agencies. The NEH now includes over 250 different supports for businesses from 32 Government bodies.
In addition, to assist businesses such as the ones described with start-up costs, Micro Finance Ireland (MFI), which is a not-for-profit lender, offers small business loans for commercially viable proposals. MFI loans can be used to help fund start-up costs, working capital or business expansion and by applying through their Local Enterprise Office, clients can avail of a 1% reduction in the interest rate charged. These loans are available to any business (Sole Trader, Partnership or Limited Company) with less than 10 employees subject to certain eligibility criteria.
It should be noted that Government policy in relation to apprenticeships lies with the Department of Further and Higher Education, Research, Innovation and Science. Any specific policy on the development of apprenticeships should be directed to that department.
289. Deputy Danny Healy-Rae asked the Minister for Enterprise, Tourism and Employment the information and financial supports that are available to a person considering starting their own business in Kerry; and if he will make a statement on the matter. [54299/26]
View answerI would encourage anyone in Kerry looking to start up their own business to seek advice from their Local Enterprise Office (LEO) located in Tralee. The LEOs, located in each of the 31 Local Authorities, provide advice and support to small businesses across all sectors and offer business capability training and mentoring to new business owners.
I would advise any prospective entrepreneur to undertake the LEO Start Your Own Business programme (SYOB). The programme guides entrepreneurs through the various aspects of business and business planning and assists clients in honestly assessing their business idea and consider its viability.
The LEOs offer direct grant assistance to small businesses. However, it should be noted that grants that are specifically designed for growth or exporting are aimed at those in the manufacturing and internationally traded services sectors. These cannot be provided to businesses in areas such as personal services, local retail, or local professional services as it may give rise to displacement of businesses in the locality.
More generally, I would refer individuals with general queries on support and advice for businesses to the National Enterprise Hub (NEH). The NEH was established as a signposting service to simplify access to information on government grants and supports for businesses.
The NEH is an all-of-Government service for businesses that brings together multiple agencies and Government departments under one roof. The Hub was designed to help businesses navigate and access a wide range of Government supports. It is staffed with trained advisors within Enterprise Ireland who can assess the specific needs of a business and connect them with the most appropriate supports or agencies. The NEH now includes over 250 different supports for businesses from 32 Government bodies.
To assist small businesses with start-up costs, Micro Finance Ireland (MFI), which is a not-for-profit lender, offers small business loans for commercially viable proposals. MFI loans can be used to help fund start-up costs, working capital or business expansion and by applying through their Local Enterprise Office, clients can avail of a 1% reduction in the interest rate charged. These loans are available to any business (Sole Trader, Partnership or Limited Company) with less than 10 employees subject to certain eligibility criteria.
290. Deputy Louis O'Hara asked the Minister for Enterprise, Tourism and Employment if his Department provides financial supports or schemes which private businesses developing a sports facility including padel courts could avail of; and if he will make a statement on the matter. [54303/26]
View answerI would encourage anyone looking to start up their own business to seek advice from their Local Enterprise Office (LEO) The LEOs, located in each of the 31 Local Authorities provide advice and support to small businesses across all sectors and offer business capability training and mentoring to new business owners.
I would advise any prospective entrepreneur to undertake the LEO Start Your Own Business programme (SYOB). The programme guides entrepreneurs through the various aspects of business and business planning and assists clients in honestly assessing their business idea and consider its viability.
The LEOs do offer direct grant assistance to small businesses. However, it should be noted that grants that are specifically designed for growth or exporting are aimed at those in the manufacturing and internationally traded services sectors. These cannot be provided to businesses in areas such as personal services, local retail, or local professional services as it may give rise to displacement of businesses in the locality.
More generally I would refer anyone looking for assistance with developing their business to explore the support available through Government on the National Enterprise Hub (NEH).
The NEH was established as a signposting service to simplify access to information on grants and supports for businesses that brings together multiple agencies and Government departments under one roof. The Hub was designed to help businesses navigate and access a wide range of Government supports. It is staffed with trained advisors within Enterprise Ireland who can assess the specific needs of a business and connect them with the most appropriate supports or agencies. The NEH now includes over 250 different supports for businesses from 32 Government bodies.
In addition, to assist businesses with start-up costs, Micro Finance Ireland (MFI), which is a not-for-profit lender, offers small business loans for commercially viable proposals. MFI loans can be used to help fund start-up costs, working capital or business expansion and by applying through their Local Enterprise Office, clients can avail of a 1% reduction in the interest rate charged. These loans are available to any business (Sole Trader, Partnership or Limited Company) with less than 10 employees subject to certain eligibility criteria.
291. Deputy Michael Murphy asked the Minister for Enterprise, Tourism and Employment the pathway available to a family seeking to employ a non-EEA national as a full-time carer, in a private home where a family member has complex medical needs and requires specialist care; whether a general employment permit or any other employment permit may be granted in such circumstances; the criteria that must be met by the family and the proposed employee; whether exceptions exist where no suitable domestic or EEA worker can be sourced; and if he will make a statement on the matter. [54338/26]
View answer292. Deputy Michael Murphy asked the Minister for Enterprise, Tourism and Employment if he is aware that families caring for persons with complex medical needs may be unable to obtain an employment permit for a non-EEA healthcare assistant because the employer is a private household rather than a registered healthcare provider; if he will clarify what alternative mechanism exists in such cases; and whether he will review the current arrangements to ensure that families with genuine, certified care needs are not left without an avenue to recruit suitably qualified carers. [54339/26]
View answerI propose to take Questions Nos. 291 and 292 together.
Ireland operates a managed economic migration system through the employment permits framework. The employment permits system is designed to respond to identified labour market needs where those needs cannot be met from within the State or the wider European Economic Area.
The role of Care Worker/Home Carer is eligible for a General Employment Permit. Provision is also made under the employment permits system for carers in private homes, including where a person has exceptional medical or special care needs.
A carer of a person with exceptional medial needs is currently eligible to be employed by a private household where, alongside satisfying the standard General Employment Permits criteria, the carer:
(1) Is a qualified medical practitioner or nurse and is caring for a person with a severe medical condition in a domestic dwelling.
(2) In this case, the application must include copies of qualifications confirming that the foreign national is a trained medical professional and a letter from a registered medical practitioner specialising in the area of illness of the person for whom the foreign national will be caring, confirming that that person has a severe medical condition.
The role is also eligible in a private household where the carer:
(1) Is caring for a person with special care needs in a domestic dwelling, in circumstances where:
(a) the carer has a long history of caring for the person concerned;
(b) the relationship between the two persons is a significant aspect of the quality of care being provided; and
(c) there are no alternative care options.
(2) In this case, the application must include a letter from a registered medical practitioner specialising in the area of illness of the person for whom the foreign national will be caring, confirming that the person has special care needs, and either:
(a) payslips or a copy of an employment detail summary demonstrating that the foreign national in respect of whom the application is made has a long history of employment as carer for the person concerned; or
(b) a notarised letter or an affidavit establishing that the foreign national in respect of whom the application is made has a long history of caring for the person concerned.
While no submissions have been received regarding changes to the eligibility criteria for carers of people with complex medical needs, my Department remains open to receiving evidence from stakeholders demonstrating ongoing recruitment difficulties and challenges regarding the currently eligible role, and the case for changes to the application procedure.
