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Tuesday, 22 Sep 2026

Written Answers Nos. 178-198

Electric Vehicles

Questions (178, 179, 180)

Paul Lawless

Question:

178. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the extent to which the practicality of electric vehicle usage for workers operating in rural and regional areas was examined prior to changes being made to company car benefit-in-kind reliefs; whether concerns regarding journey distances, charging availability and charging downtime were considered; and if he will make a statement on the matter. [66967/26]

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Paul Lawless

Question:

179. Deputy Paul Lawless asked the Tánaiste and Minister for Finance whether, in advance of Budget 2027, consideration is being given to retaining, extending or modifying the €10,000 original market value reduction for benefit-in-kind purposes in recognition of the continuing lack of adequate charging infrastructure and limited electric vehicle suitability for many rural employees; and if he will make a statement on the matter. [66982/26]

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Paul Lawless

Question:

180. Deputy Paul Lawless asked the Tánaiste and Minister for Finance whether consideration is being given to a review of benefit-in-kind arrangements for employees residing in rural areas who are required to undertake significant business mileage and who have limited access to suitable electric vehicle charging infrastructure; and if he will make a statement on the matter. [66980/26]

View answer

Written answers

I propose to take Questions Nos. 178, 179 and 180 together.

The existing vehicle tax structures in Ireland have a strong environmental rationale and the benefit-in-kind (BIK) structure, with CO2-based discounts and surcharges, is designed to incentivise employers to provide employees with low-emission cars in line with Programme for Government and Climate Action Plan commitments.

Section 121 of the Taxes Consolidation Act (TCA) 1997 provides that where a car is made available for the private use of an employee then the employee is chargeable to BIK. Where such a benefit is provided for an employee by his or her employer, the employer is required to include that notional payment as part of the employee’s emoluments and to deduct tax via the PAYE system accordingly.

A CO2-based BIK regime for employer provided vehicles became effective from 1 January 2023. From that date the taxable BIK amount is based on the car’s original market value (OMV) and the annual business kilometres driven, with new CO2 emissions-based bands determining whether a standard, discounted, or surcharged rate applies. The number of mileage bands was also reduced from five to four.

While the new regime provides for higher BIK rates for cars with above average emissions and for those with low business mileage, it should be noted that the rates remained largely the same in the lower to mid mileage ranges for the average lower emission car. Additionally, Battery Electric Vehicles (BEVs) and plug in hybrids, benefit from a preferential rate of BIK, while fossil-fuel vehicles are subject to higher BIK rates. This new structure with CO2-based discounts and surcharges is designed to incentivise employers to provide employees with low-emission cars. This brought the taxation of employer provided cars into step with other CO2-based motor taxes as well as with the long-established CO2-based vehicle BIK regimes in other EU Member States.

Furthermore, there is a BIK exemption on the installation of an EV charging facility by an employer at the home of a director or employee, subject to certain conditions.

Due to the impact of the new emissions-based BIK system on certain petrol and diesel cars, Finance Act 2023 introduced a temporary universal relief of €10,000 to the Original Market Value (OMV) of vehicles in Category A1-D, thereby reducing the amount of BIK payable. This measure applied to both cars and vans and meant that, when calculating the BIK liability employers could reduce the OMV by €10,000.

This was extended in Finance Act 2024. Finance Act 2025 further extended this measure, providing that the OMV reduction applies for the years of assessment 2026 to 2028, with the relief for 2027 and 2028 available on a tapered basis. This means that, for the years of assessment 2023 to 2026 inclusive, the OMV is reduced by €10,000, and by €5,000 and €2,500 for the 2027 and 2028 years of assessment, respectively.

It should be noted that an employee who uses an employer provided car mainly for carrying out business journeys (for example, a sales representative) will have generally greater business mileage. Mileage bands ensure that cars that are more integral to the conduct of the business benefit from lower rates of BIK. The reduction in the lower limit of the highest mileage band from 52,001 kilometres to 48,001 kilometres, introduced in the Finance Act 2023 and made permanent in the Finance Act 2025, means that employees with business mileage in excess of 48,001 kilometres can apply the lowest rates of BIK.

I would note responsibility for the development and delivery of Ireland’s EV charging infrastructure rests with the Department of Transport and is not a matter for the Department of Finance.

Finally, as the Deputy will appreciate, it is a longstanding practice of the Minister for Finance not to comment in advance of the Budget on any tax matters which might be the subject of Budget or Finance Bill decisions.

Question No. 179 answered with Question No. 178.
Question No. 180 answered with Question No. 178.

Universal Social Charge

Questions (181)

Naoise Ó Muirí

Question:

181. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance the cost of abolishing the USC surcharge on self-employed income for those earning more than €100,000. [67033/26]

View answer

Written answers

The 3% USC surcharge was introduced to the USC structure as a result of significant changes to PRSI in Finance Act 2011 in parallel with the introduction of the USC and the abolition of the Health and Income Levies. It was introduced as a counter-balancing measure to the increased PRSI charge on employment income due to the removal of the PRSI earnings ceiling for PAYE employees. If the surcharge was removed, it would be necessary to consider how the reduction in tax yield might be replaced with an alternative revenue stream.

I am advised by Revenue that the estimated full year cost of abolishing the 3% USC surcharge on non-PAYE incomes over €100,000 is €142 million. This cost is an estimate for 2027 based on Revenue’s micro-simulation tool, Tax Modeller, using actual data for the latest year available, currently 2024, adjusted for income and employment trends in the interim.

Departmental Data

Questions (182, 183)

Martin Kenny

Question:

182. Deputy Martin Kenny asked the Tánaiste and Minister for Finance for a breakdown of the number of hectares of agricultural land that is leased long term for the purpose of rental income tax relief on agricultural land for each of the years 2020 to 2025. [67131/26]

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Martin Kenny

Question:

183. Deputy Martin Kenny asked the Tánaiste and Minister for Finance for a breakdown of the amount of tax relief given to individuals for rental income for agricultural land for the each of years 2020 to 2025. [67130/26]

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Written answers

I propose to take Questions Nos. 182 and 183 together.

In relation to Dail Question No. 183 (Ref: 61730/26) I am advised by Revenue that the estimated cost to the exchequer of ‘relief for certain income from leasing of farmland’ (S.664) is published in Revenue’s ‘Cost of Tax Expenditures’ publication on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx. The relevant item in that publication is called ‘Rental Deduction for Leasing of Farm Land’ and the publication contains data for this item for each of the years 2020 to 2024. Data for 2025 is not available as the filing deadline in relation to the Form 11 tax return for 2025 has not yet passed.

In relation to Dail Question No. 182 (Ref: 61731/26) I am advised by Revenue that the declaration of the number of hectares of land rented for commercial use on a Form 11 tax return is non-mandatory, meaning taxpayers filing this return may choose to leave this field blank. Additionally, hectares recorded in this section of a Form 11 return represent all commercial land leased, rather than only reflecting rental income from agricultural land. Accordingly, there is no basis on which to answer this query outlined by the Deputy.

Question No. 183 answered with Question No. 182.

Customs and Excise

Questions (184, 193)

Richard Boyd Barrett

Question:

184. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance whether Customs officials will consider a proposal (details supplied) as regards notification for post opened during customs inspections. [67073/26]

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Richard Boyd Barrett

Question:

193. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance whether customs officials will consider a proposal (details supplied) as regards notification for posts opened during customs inspections. [67075/26]

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Written answers

I propose to take Questions Nos. 184 and 193 together.

Revenue has primary responsibility for the prevention, detection, interception and seizure of prohibited and restricted goods and products intended to be smuggled or illegally imported into, or exported from, the State. Revenue enforcement teams operate at all main ports, airports and mail centres, as well as freight forwarding premises.

Teams based at mail centres are responsible for intercepting the movement of illicit goods being smuggled through the mail system in parcels, packets or letters. Officers regularly intercept drugs and other illicit products even in individual letters. This function is underpinned by section 13(4) of the Customs Act 2015 which provides that all postal packets in cross?border mail may be examined and opened, and the contents examined by an officer of customs without the requirement to notify the addressee of such examination.

In practice, all letters and parcels opened by Customs for the purpose of examination are resealed with Customs tape. The Customs tape clearly indicates that the parcel, packet or envelope has been opened for examination by Customs officers. This approach ensures that the addressee is made aware that the item has been opened by Customs, while remaining consistent with the statutory framework governing customs controls on postal traffic. This practice is similar throughout many jurisdictions across the world.

I understand that in relation to the details of the letter supplied by the Deputy, Revenue will be writing directly to this individual directly, to address the concerns raised by them.

Departmental Data

Questions (185, 186)

Ged Nash

Question:

185. Deputy Ged Nash asked the Tánaiste and Minister for Finance the cost to the Exchequer in each of the years 2023, 2024 and 2025 respectively for companies claiming an amount equal to 25% of qualifying expenditure attributable to a company for R&D activity as provided for in 766X and 766D TCD 1997; the number of annual instalments to date in each year; the number of companies that have claimed this; and to provide a breakdown of companies by number of employees. [67144/26]

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Ged Nash

Question:

186. Deputy Ged Nash asked the Tánaiste and Minister for Finance to provide a breakdown of statistics for the R&D tax credit for 2023 and 2024 respectively as per the May 2025 Revenue report (details supplied) showing where companies elected to claim the credit in the manner that preceded measures introduced in Finance Act 2022; and the cost of the accelerated payments in respect of an accounting period commencing before 1 January 2022 for second and/or final instalments, in tabular form. [67143/26]

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Written answers

I propose to take Questions Nos. 185 and 186 together.

I am advised by Revenue that data in respect of the breakdowns requested by the Deputy are not currently available for statistical analysis, as such, the requested breakdowns cannot be provided.

With regard to 2023 data, the Deputy will be aware that Finance Act 2022 introduced amendments to the R&D tax credit regime in respect of the manner in which a claim is made and a payment is received, to ensure the credit aligns with the definition of ‘Qualified Refundable Tax Credit’ for Pillar Two purposes. It introduced:

• A new fixed three-year annual instalment structure which provided that the first instalment shall in general equal 50% of the amount of the R&D tax credit claimed, the second instalment is 30% in year two and the third instalment is the remaining balance of 20% in year three.

• The introduction of the first-year payment threshold, which allowed €25,000, or the amount of the R&D tax credit if lower, to be payable in full in year one.

• The option to call for the payment of the R&D tax credit or request for the R&D tax credit to be offset against other tax liabilities.

• The removal of the caps that were in place in relation to the payable element of the R&D tax credit.

For a transitional period, which in general applies in respect of accounting periods ending between 31 December 2022 and 30 December 2023, a company could elect to claim the credit in either manner as set out below. During this transitionary period companies had the option to make claims in accordance with the pre-Finance Act 2022 payments system or in accordance with the new payment structure.  As a result, the 2023 statistical data includes a blend of data arising from pre and post Finance Act 2022 measures, meaning that this data is not sufficiently robust to provide the granular level of data requested by the Deputy.

Data in respect of claims of the R&D tax credit in 2024 is currently not available but is expected to be published later this year. Data on the 2025 claims of the R&D tax credit will not be available until 2027.

Question No. 186 answered with Question No. 185.

Departmental Data

Questions (187)

Ged Nash

Question:

187. Deputy Ged Nash asked the Tánaiste and Minister for Finance the amount raised by the residential zoned land tax in 2025 and to date in 2026; to provide a breakdown of yield by local authority, in tabular form; and to confirm if the revenue raised is returned to the respective local authority. [67142/26]

View answer

Written answers

I am advised by Revenue that the requested statistics in respect of the amount raised by the residential zoned land tax in 2025 and to date in 2026 by local authority are available in a tabular format in Revenue’s property tax statistics publications which can be seen here on Revenue.ie:

www.revenue.ie/en/corporate/information-about-revenue/statistics/property-taxes/yearly-stats/2026/index.aspx and www.revenue.ie/en/corporate/information-about-revenue/statistics/property-taxes/yearly-stats/2025/index.aspx.

Departmental Data

Questions (188)

Ged Nash

Question:

188. Deputy Ged Nash asked the Tánaiste and Minister for Finance the amount that was raised by the vacant homes tax in 2025 and to date in 2026; to provide a breakdown of the yield by local authority, in tabular form; and to confirm if the revenue raised is returned to the respective local authority. [67141/26]

View answer

Written answers

I am advised by Revenue that the table below presents net collections for Vacant Homes Tax (“VHT”) for the calendar year for 2025 and the net collections for 2026 up to August.

Year

2025

Jan – Aug 2026

Net collections (€M)

2.05

1.34

The yield by local authority area is presented in the table below. These data relate to the 3rd chargeable period, November 2024 to October 2025, the latest available period for which the statistics are available. The yield will differ from the amounts collected due to factors including timing and payment methods.

Local Authority Area

Vacant Homes Tax Liability

(€ Thousands)

Carlow County Council and Kilkenny

County Council

28.4

Cavan County Council

46.6

Clare County Council

23.6

Cork City Council

30.2

Cork County Council

141.3

Donegal County Council

69.3

Dublin City Council

617.8

Dún Laoghaire-Rathdown County Council

234.5

Fingal County Council

123.2

Galway City Council

21.8

Galway County Council

64.9

Kerry County Council

105.5

Kildare County Council

88.8

Laois County Council

8.5

Leitrim County Council

26.4

Limerick City and County Council

65.5

Longford County Council

9.8

Louth County Council

29.9

Mayo County Council

74.1

Meath County Council

60.2

Monaghan County Council

7.9

Offaly County Council

14.8

Roscommon County Council

19.8

Sligo County Council

23.0

South Dublin County

61.4

Tipperary County Council

45.4

Waterford City & County Council

21.1

Westmeath County Council

15.4

Wexford County Council

52.0

Wicklow County Council

62.5

Total

2,193.8

Due to its obligation to maintain taxpayer confidentiality, as provided for in Section 851A of the Taxes Consolidation Act 1997, Revenue only provide data in relation to groupings of 10 or more taxpayers. For this reason, the VHT liabilities in respect of Carlow and Kilkenny County Councils have been amalgamated in this response.

I am further advised by Revenue that VHT is a tax which accrues to the Exchequer and therefore the amounts raised are not returned to local authorities.

Customs and Excise

Questions (189, 190, 191)

Barry Ward

Question:

189. Deputy Barry Ward asked the Tánaiste and Minister for Finance if he has any concerns in relation to the risk of privacy related to the manual opening of letters by customs officials rather than them being scanned. [67139/26]

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Barry Ward

Question:

190. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the mechanisms in place to minimise the number of letters or packages that need to be opened manually instead of being scanned. [67138/26]

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Barry Ward

Question:

191. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the mechanisms in place to protect privacy of sender and receiver in cases whereby they are required to open a package or letter. [67136/26]

View answer

Written answers

I propose to take Questions Nos. 189, 190 and 191 together.

I am assured by Revenue that it is fully committed to safeguarding taxpayer information, confidential data and personal information.

A Revenue officer’s obligation in relation to data protection and privacy are underpinned by a range of statutory provisions designed to protect the rights and interests of citizens and businesses. These legislative provisions include the obligation to protect taxpayer information in accordance with Section 851A of the Taxes Consolidation Act, 1997, the Official Secrets Act and Data Protection Acts. Further, I am advised that Revenue officers are subject to Revenue’s Code of Ethics and the Civil Service Code of Standards and Behaviour. These provisions create clear obligations in relation to the confidentiality of official data and the protection of records against unauthorised access, unnecessary use, alteration, destruction or disclosure. Revenue officers are required to carry out their duties to the highest standards of honesty and integrity and receive full training in their obligations under these provisions.

I am advised by Revenue that its officers based at mail centres and parcel operators are responsible for intercepting the movement of illicit goods being smuggled in parcels, packets or letters. This function is carried out in accordance with Section 13(4) of the Customs Act 2015 which provides that all postal packets in cross?border mail may be examined and opened, and the contents examined by an officer of customs. In carrying out this function, Revenue deploys a range of resources and techniques, including detector dog teams, x?ray scanners and physical examinations. When examining postal items, the general practice is in the first instance to x-ray an item, which in some cases can lead to a requirement to physically open letters where necessary. This is an essential element of Revenue’s response to the smuggling of illicit goods and is required to ensure that examinations are carried out to the highest standard.

To give an idea of the scale of Revenue’s enforcement work in this area, the tables below outline the number and value of seizures made at mailing centres and parcel depots for 2025 and to the end of August 2026:

Mail Centres / Parcel Depots

2026*

2026*

Number of Seizures

Value

Alcohol

389

€27,051

Cigarettes

139

€98,969

Tobacco

115

€87,853

Drugs

1,731

€4,724,553

IPR

1,011

€1,853,808

Other

243

€57,961

Totals

3,628

€6,850,195

*To the end of August 2026

Mail Centres / Parcel Depots

2025

2025

Number of Seizures

Value

Alcohol

832

€102,777

Cigarettes

228

€374,936

Tobacco

83

€66,316

Drugs

2,573

€12,608,071

IPR

5,599

€5,293,203

Other

325

€50,844

Totals

9,640

€18,496,150

In this context, the manual opening of letters by trained Revenue officers is undertaken strictly for customs control purposes and in accordance with the legislative and governance frameworks outlined. These controls, together with the training and conduct requirements applicable to Revenue staff, are designed to minimise any risk to privacy and to ensure that any examination of the contents of an envelope is limited to what is necessary and proportionate for the performance of Revenue’s statutory functions.

Question No. 190 answered with Question No. 189.
Question No. 191 answered with Question No. 189.

Tax Credits

Questions (192)

Michael Collins

Question:

192. Deputy Michael Collins asked the Tánaiste and Minister for Finance to consider, in the context of Budget 2027 and in consultation with (details supplied) the introduction of a permanent 8% regional uplift to the Section 481 film tax credit for qualifying productions undertaken outside the Dublin Metropolitan Area, including Ashford; to assess the potential of such a measure to increase regional film and television production, support employment, skills development and investment in screen-production infrastructure, including the continued development of studio facilities in West Cork; and if he will make a statement on the matter. [67151/26]

View answer

Written answers

Finance Act 2018 introduced a short-term, tapered regional uplift under the Section 481 Film tax credit for productions being made in areas designated under the State aid regional guidelines (among other criteria).

The purpose of the regional uplift was to aid the development of new, local pools of talent in areas outside the main DMAA production hub – supporting the geographic spread of the audio-visual sector throughout the State. The uplift provided for an increased level of credit for five years, with 5% available in years 1 to 3 (2019, 2020 and 2021), 3% available in year 4 (2022), and 2% available in year 5 (2023).

As the regional uplift was an approved State aid, any restoration of the uplift would require approval from the European Commission. It is worth noting that the Section 481 Film tax credit is explicitly linked to the promotion of Irish or European culture.

While the uplift was not a Regional Aid measure, it operated by reference to the regional aid map in force at the time it was introduced. A new regional aid map, covering a significantly smaller geographic area, came into effect in April 2021. Consequently, it is not expected that such an approach would be viable for a future relief to support activities outside the main Dublin production hub.

However the Deputy will be aware that, since the expiration of the Regional Uplift, Government supports for audio-visual productions have been considerably enhanced and broadened, and these supports are available to productions nationwide.

For example, the Scéal Uplift was introduced as part of Finance Act 2024 to provide for an uplift of 8 per cent to the existing Film Tax Credit rate of 32 per cent for small-to-medium sized productions with a maximum qualifying expenditure of €20 million, where certain additional cultural criteria are also met. The Tax Credit for Unscripted Productions was also introduced as part of Finance Act 2024 and commenced on 23 December 2025. Finance Act 2025 introduced an 8 per cent uplift for VFX work under the Section 481 film tax credit, which commenced on 10 July 2026 following completion of Regulations underpinning the measure.

It is also worth noting that the Irish film industry is also supported through a range of non-tax measures, including direct funding and development support provided by both the Department of Culture, Communications and Sport and Screen Ireland.

These measures demonstrate the Government’s continuing commitment to the audio-visual sector across Ireland.

Question No. 193 answered with Question No. 184.
Question No. 194 answered with Question No. 172.

An Garda Síochána

Questions (195)

Eamon Scanlon

Question:

195. Deputy Eamon Scanlon asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the status of the new Garda station in Tubbercurry, County Sligo; and if a review of the operational requirements has been completed by An Garda Síochána. [66325/26]

View answer

Written answers

The Office of Public Works has not yet received an updated review of operational requirements from An Garda Síochána in relation to a Garda Station in Tubercurry, County Sligo.

Flood Risk Management

Questions (196)

Pat Buckley

Question:

196. Deputy Pat Buckley asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to install a river level gauge at a location (details supplied) as part of the flood prevention measures in East Cork. [66372/26]

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Written answers

The Office of Public Works (OPW) operates a hydrometric network to support national flood risk management objectives. Data from the OPW hydrometric network can be accessed in real-time via the website www.waterlevel.ie and the full hydrometric data archive can be accessed via the website www.waterlevel.ie/hydro-data.

There is significant demand for hydrometric monitoring nationwide, and it is only possible to monitor a limited number of catchments, mainly those that are progressing through the flood risk management programme.

With respect to hydrometric monitoring in the vicinity of the Dower River at Mogeely, County Cork, the OPW already operates a monitoring station (Station reference 19115, Killamucky) on the nearby Kiltha River in support of the Castlemartyr Flood Relief Scheme.

The Dower catchment at Forrest’s Farm, Mogeely, has not been identified for hydrometric monitoring through the flood risk management programme to date. Currently, the OPW does not plan to establish hydrometric monitoring on the Dower River at Forrest’s Farm, Mogeely.

Cork County Council have advised the OPW that they will review and assess the feasibility of installing river-level monitoring equipment at the location or other suitable locations on the Dower River.

Healthcare Infrastructure Provision

Questions (197)

Erin McGreehan

Question:

197. Deputy Erin McGreehan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will amend the Critical Infrastructure Act 2026 to include public healthcare facilities within its scope, with a view to accelerating the delivery of essential health infrastructure. [66405/26]

View answer

Written answers

The Critical Infrastructure Act 2026 allows the Government to designate certain infrastructure projects developed by or on behalf of the State as being of critical national importance. This provides a statutory basis for accelerating decision making in respect of designated projects and programmes.

The Act establishes an ongoing framework through which projects and programmes of strategic national importance can be considered by Government on a rolling basis. Further designation orders will be brought forward at regular intervals to ensure continued progress on nationally important infrastructure projects.

While the Act specifically highlights transport, energy and water infrastructure, it does not preclude the designation of other types of infrastructure where this is considered appropriate, including public healthcare facilities. Any future recommendations will be assessed having regard to the criteria set out in the Act, including the importance of the project or programme to the State, the potential economic or social consequences of delay, and its contribution to national strategic objectives.

Any decision to designate a project remains a matter for Government.

Pension Provisions

Questions (198, 199)

Ken O'Flynn

Question:

198. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the average time taken to process a pension-increase proposal submitted under Circular 16/2021; the longest period taken to reach a decision on such a proposal; the administrative cost and staff resources required to operate the approval process; and if he will make a statement on the matter. [66412/26]

View answer

Ken O'Flynn

Question:

199. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number and percentage of pension-increase proposals submitted by commercial semi-state bodies under Circular 16/2021, since its introduction, that were refused, amended or otherwise changed as a result of the ministerial approval process; and if he will make a statement on the matter. [66411/26]

View answer

Written answers

I propose to take Questions Nos. 198 and 199 together.

The Code of Practice for the Governance of State Bodies addresses the Ministerial approval process for both pension scheme amendments and pension increases proposed by commercial state bodies. The Code of Practice was amended by Department of Public Expenditure and Reform Circular 16/2021 on foot of a Government decision to re-affirm and revise the existing framework of governance procedures applying to commercial state bodies.

Under the terms of the Code of Practice, commercial state bodies must seek Ministerial approval for discretionary pension increases, which comprises the approval of the parent Minister and the consent of the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation (PER). This process ensures due diligence and that any proposed changes, including pension increases, are sustainable.

It is possible that a business case for Ministerial approval of a pension increase is amended by the parent Department of the relevant commercial state body before it is submitted to my Department. There may also be approval requests that are refused by the parent Minister of a commercial state body and are therefore not submitted for my consent. My Department would not hold information on the number of cases in these categories.

Since the effective date of Circular 16/2021, 30 July 2021, there has been one occurrence in which consent to a pension increase was not granted on the basis of the original business case submitted to my Department. Following the submission of an updated business case by the commercial state body, consent was subsequently provided by the Minister for PER at the time. There were no cases where the quantum of the pension increase was altered following the submission of a consent request to my Department.

The time taken to consider a discretionary pension increase request can vary depending on the circumstances of the individual pension scheme and whether additional information is required during the assessment process. Since the effective date of Circular 16/2021, the longest period between my Department receiving a business case seeking the Minister for PER’s consent and the communication of that consent to the relevant parent Department was 15 weeks. The average processing time was just under three weeks.

The administration of discretionary pension increase consent requests forms part of the normal business of my Department and is managed within existing staffing resources.

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