Ruth Coppinger
Question:22. Deputy Ruth Coppinger asked the Minister for Transport to consider adding an additional carriage on the M3 Parkway commuter train route service at peak times. [69136/26]
View answerRail Network
Questions (22)
Written answers
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport.
The query raised by the Deputy is an operational matter for Iarnród Éireann. I have, therefore, referred the Deputy's question to the company for direct reply. Please advise my private office if you do not receive a reply within ten working days.
Transport Policy
Questions (23)
Cian O'Callaghan
Question:23. Deputy Cian O'Callaghan asked the Minister for Transport to provide an update on the work his Department is doing to establish a dedicated transport police. [69267/26]
View answerWritten answers
As Minister for Transport, I can assure you that my Department is actively progressing the necessary steps to deliver on the commitment to establish a Transport Security Force, in conjunction with the National Transport Authority. Considerable progress has been made in recent months, and this work remains a top priority for all parties involved.
This work centres on developing a well-considered and informed approach to identifying the most suitable model for the Transport Security Force. In this regard, a proposed model is currently under detailed consideration, with all key stakeholders fully engaged, including the NTA, operators, trade unions, passenger groups, An Garda Síochána, and the Department of Justice.
In addition, my Department and the NTA are actively advancing the legislative proposals required to deliver on the Government’s commitment to establish a Transport Security Force. The introduction of this Force will require the development of primary legislation, which can have a significant lead time, but it will be expedited, with a view to making progress on its foundations during 2026.
In the meantime, we are committed to delivering a safe and secure public transport system, and we will maintain momentum on all fronts until the Transport Security Force is in place.
Decisions regarding the establishment of a dedicated transport police service under An Garda Síochána would be a matter for the Minister of Justice and the Garda Commissioner.
Departmental Funding
Questions (24)
Brendan Smith
Question:24. Deputy Brendan Smith asked the Minister for Transport in the event of additional funding being allocated to Local Authorities in the course of the year for the non-national road network, if such additional funding could be left to the discretion of each Local Authority regarding the specific works to be undertaken. [69372/26]
View answerWritten answers
In accordance with Section 13 of the Roads Act 1993, as amended, the improvement and maintenance of regional and local roads is the statutory responsibility of each local authority. Work on such roads is funded from Councils' own resources, supplemented by State road grants. The initial selection and prioritisation of work to be funded is a matter for local authorities.
Within the budget available for the Regional and Local Roads Grant Programme, which provides for the maintenance of regional and local roads, the objective is to allocate supplemental funding to eligible local authorities on as equitable a basis as possible, taking the length of the road network into account. The main focus of the grants continues to be the protection and renewal of the regional and local roads network.
Owing to budgetary circumstances or external events, there have been occasions where funding outside of initial allocations have been provided. In the past this has been carried out through the provision of supplemental grants, readjustments to account for project over and under spends, and, in the recent case of Storm Chandra, the provision of additional exceptional funding.
My Department maintains national oversight and governance of road projects and, as such, has a more strategic level view of work across the country and where additional funding, when available, can best be targeted to meet the most need.
Departmental Policies
Questions (25, 26)
Cian O'Callaghan
Question:25. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance if Revenue has examined the potential for a more graduated or staged approach to late payment, including models such as the United Kingdom’s penalty points system; and whether current debt collection practices remain aligned with the principles set out in the Report of the Sheriff Review Group. [68993/26]
View answerCian O'Callaghan
Question:26. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance to outline the current procedures used by the Revenue Commissioners to ensure direct engagement with taxpayers prior to the referral of tax debts to the sheriff; the criteria or evidence required by Revenue to determine that meaningful engagement has been attempted; and if an analysis has been conducted in recent years on trends in the volume and timing of such referrals. [68991/26]
View answerWritten answers
I propose to take Questions Nos. 25 and 26 together.
I am advised that Revenue’s strong preference is to engage constructively with taxpayers who are experiencing temporary cash-flow difficulties and, where possible, to agree mutually acceptable payment solutions, including Phased Payment Arrangements (PPAs) where appropriate, rather than resorting to debt collection or enforcement measures. Revenue encourages taxpayers to engage early when payment difficulties arise and has a proven track record of supporting individuals and viable businesses to resolve their payment difficulties.
Revenue has confirmed to me that it implements a graduated and staged approach within its standard debt collection procedures, whereby taxpayers are afforded several opportunities to address their payment issues and to engage with Revenue before enforcement is actioned. Where taxes become overdue in line with statutory deadlines, a request for payment issues shortly after the due date. This includes details of the tax(es) due and requests payment within a set timeframe. The request for payment also outlines the consequences of continued non-payment and affords the taxpayer up to 10 days to engage. In most cases, on receipt of this initial notice, the taxpayer will either make full payment for the due tax or contact Revenue to agree the payment of the tax within a mutually acceptable timeframe, at which point no further action is required.
However, in the absence of taxpayer engagement, a further notice is issued in the form of a Final Demand, again highlighting the risk of enforcement action and allowing a further seven days for the taxpayer to engage. It is only where there is continued lack of engagement from the taxpayer in response to this Final Demand and after the expiry of the time allowed, that the case is escalated for enforcement action.
Any taxpayer experiencing temporary cashflow difficulties that impact on their ability to meet their tax obligations on a timely basis, including scheduled monthly payments, should engage with Revenue at the earliest opportunity. I am assured by Revenue that they will always work with individuals and viable businesses to agree mutually acceptable payment solutions, such as a payment deferral or a payment break, rather than deploying debt collection and enforcement options. However, where a business or individual fails to engage in any meaningful way, then Revenue has no alternative but to exercise its enforcement powers in order to protect the Exchequer and to maintain a level playing field for the vast majority of taxpayers who meet their tax obligations on time. Revenue assesses whether meaningful engagement has been attempted on a case?by?case basis, there is no set or prescriptive criteria. Taxpayers are expected to engage proactively and transparently with Revenue in relation to the discharge of their tax liabilities. This approach ensures fairness and a level playing field for those taxpayers who meet their tax obligations by the statutory due dates.
While Revenue has not specifically considered the UK points system, I am advised that Revenue keeps its debt collection framework under continuous review and that it engages with international tax administrations and participates in relevant international fora as part of this work. Revenue is satisfied that its current debt collection procedures, including but not limited to enforcement through Sheriffs, remain fair, proportionate and effective.
Revenue monitors all stages of the debt collection cycle on a weekly basis, including numbers of referrals to enforcement agencies and investigates any unexpected trends immediately. Revenue publishes data on referrals to enforcement agencies, including yield, in its Annual Report and this year published a paper on Securing the Compliance Dividend from Standard Enforcement. The Sheriff Review Group Report focuses on the Sheriff service as one element within the wider debt enforcement system. It does not review Revenue’s broader debt collection practices, such as, the use solicitors or attachment orders.
The report confirms that the Sheriff service is an effective and efficient enforcement mechanism used by Revenue. Revenue’s use of Sheriffs and other collection methods reflect the principles emphasised by the Review Group report i.e. effectiveness and efficiency in enforcement, fairness and proportionality in dealing with taxpayers, transparency and accountability and a strong preference for engagement and agreed solutions ahead of enforcement action.
Question No. 26 answered with Question No. 25.
Budget 2027
Questions (27)
Seamus Healy
Question:27. Deputy Seamus Healy asked the Tánaiste and Minister for Finance to provide for utility cost relief for lung fibrosis patients in Budget 2027. [69046/26]
View answerWritten answers
Section 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 include "expenses representing the cost of maintenance or treatment necessarily incurred in connection with the services of a practitioner". The definition of practitioner includes a number of medical professionals, including a person registered in the register established under section 43 of the Medical Practitioners Act 2007.
Maintenance or treatment costs that are incurred either in hospitals or elsewhere (for example in clinics or treatment rooms) will qualify for relief where they are necessarily incurred in association with the services of a practitioner.
In relation to surgical, dental or nursing appliances, Revenue guidance sets out that relief is allowed on the costs incurred on the:
• supply;
• maintenance; or
• repair of any medical, surgical, dental or nursing appliance used on the advice of a practitioner.
In respect of oxygen, in order to qualify for relief under section 469 TCA 1997:
• appliances used to deliver oxygen must be a medical, surgical, dental or nursing appliance used on the advice of a practitioner,
• oxygen purchased must be a drug or medicine supplied on the prescription of a medical practitioner.
Regarding electricity costs, if an individual is required to use electricity to operate medical devices necessary in the provision of healthcare and this is advised by a practitioner, tax relief may be available under section 469 TCA 1997. In this scenario, an individual may be eligible to claim tax relief on the electricity expenditure referrable to such usage. This treatment applies in all cases where the relevant conditions are 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 Revenue’s website.
Budget 2027
Questions (28)
Michael Cahill
Question:28. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to address discriminatory issues regarding inheritance tax in Budget 2027 (details supplied); and if he will make a statement on the matter. [69066/26]
View answerWritten answers
Capital 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. This threshold applies where the beneficiary is a child of the disponer. This includes adopted children, stepchildren and some foster children. Parents may also fall within this threshold where they take an inheritance from a child.
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. Following recent changes made to Capital Acquisitions Tax legislation, the Group B threshold also applies to persons who receive gifts and inheritances from the wider family of their foster parents, for example, from their foster siblings, uncles, aunts and grandparents.
The Group C threshold increased to €20,000 from €16,250, with this threshold applying in all other cases.
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 year’s TSG papers.
As with all taxation matters, CAT is kept under review. 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.
Tax Code
Questions (29)
Barry Heneghan
Question:29. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he will consider applying a reduced or zero rate of VAT to prescribed CPAP machines and essential associated equipment, given that these are medically necessary devices for people with conditions such as obstructive sleep apnoea. [69098/26]
View answerWritten answers
As the deputy may be aware, it is long established practice for the Minister for Finance to not comment on matters that may be subject to Budget decisions.
The VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law is obliged to comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they are exempt or fall within certain categories of goods and services to which Member States are permitted to apply lower VAT rates subject to certain rules.
Under Annex III of the VAT Directive, Member States may decide to apply a reduced or zero-rate VAT to certain supplies including medical equipment, appliances, devices, items, aids and protective gear, including health protection masks, normally intended for use in health care or for the use of a person with a disability, goods essential to compensate and overcome disability, as well as the adaptation, repair, rental and leasing of such goods.
On this basis, Ireland applies a zero rate of VAT to the supply of a range of medical equipment, devices and appliances, which include, for example, automated external defibrillators, invalid carriages of a kind designed for use by invalids or infirm persons, (excluding mechanically propelled road vehicles), orthopaedic appliances, surgical belts, trusses, deaf aids, artificial limbs and walking frames and crutches, and parts or accessories suitable for use solely or principally with the foregoing.
Revenue has published guidance on the Revenue website: www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part03-taxable-transactions-goods-ica-services/Goods/VAT-treatment-of-Medical-Equipment-and-Appliances.pdf.
Housing Provision
Questions (30)
Barry Ward
Question:30. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding a review of the help to buy scheme that would allow for second hand homes to be included rather than just allowing for new builds in the qualifying criteria. [69122/26]
View answerWritten answers
The Help to Buy (HTB) incentive, is a tax-based scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. It also aims to encourage additional supply of new houses by supporting demand.
HTB provides a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in Ireland over the previous four years, subject to limits outlined in the legislation.
The level of support available to first time buyers under the HTB scheme, is whichever is the lesser of:
• €30,000; or
• 10 per cent of the purchase price of the new property; or
• the amount of Income Tax and DIRT paid in the four years before application for the relief.
For a property to qualify for the HTB scheme, it must be new or converted for use as a dwelling, having not previously been used as a dwelling. Additionally, the purchase value/approved valuation of the property must not exceed €500,000.
Based on the latest available data (31 August 2026), the scheme has supported over 69,000 individuals or couples to buy or build their own home.
In relation to second-hand properties, an increase in the supply of new housing remains a priority aim of Government policy. The HTB scheme is specifically designed to support the demand for affordable new build homes so as to encourage the construction of an additional supply of such properties.
The Programme for Government commits to the "retention and revision" of the HTB scheme. Any revisions to the HTB scheme would have to take into account the effective operation of the scheme and the impact any proposed changes would have on the broader housing market, but these matters will be kept under review.
31. Reply not received from Department.
Housing Schemes
Questions (32, 44)
Cormac Devlin
Question:32. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance the number and value of successful applications under the help to buy tax refund scheme for 2024, 2025, and to date in 2026. [69216/26]
View answer
William Aird
Question:44. Deputy William Aird asked the Tánaiste and Minister for Finance the number of first-time buyers who have availed of the help to buy scheme in each of the past three years; the total value of support provided under the scheme; and if he will outline any plans to increase the qualifying property price threshold to ensure continued support for first-time buyers seeking to purchase or build a home. [69188/26]
View answerWritten answers
I propose to take Questions Nos. 32 and 44 together.
The Help to Buy (HTB) incentive, is a tax-based scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. It also aims to encourage additional supply of new houses by supporting demand.
HTB provides a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in Ireland over the previous four years, subject to limits outlined in the legislation.
The level of support available to first time buyers under the HTB scheme, is whichever is the lesser of:
• €30,000; or
• 10 per cent of the purchase price of the new property; or
• the amount of Income Tax and DIRT paid in the four years before application for the relief.
For a property to qualify for the HTB scheme, it must be new or converted for use as a dwelling, having not previously been used as a dwelling. Additionally, the purchase value/approved valuation of the property must not exceed €500,000.
Based on the latest available data (31 August 2026), the scheme has supported over 69,000 individuals or couples to buy or build their own home.
Applications for HTB may be made on a provisional basis as first time buyers will want to have information as to their entitlements in advance of commencing the purchase of a property. An application will only progress to the “claim” stage if and when the applicant decides to purchase a property that is eligible for the scheme.
Revenue advise that the table below sets out the number and value of approved claims under the help to buy scheme for 2023, 2024, 2025, and to date in 2026.
|
Year |
Number of approved claims |
Claim amount (€m) |
|
2023 |
6,997 |
185.2 |
|
2024 |
8,541 |
225.5 |
|
2025 |
9,575 |
252.9 |
|
2026 to-date (25 September 2026) |
7,797 |
205.5 |
I am further advised by Revenue that the number of approved applications for HTB and their associated value, for the years 2017 (including retrospective cases for the period 19 July to 31 December 2016) to 2025, broken down by year, can be found in the Help to Buy (HTB) annual statistics reports, which are available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/htb/yearly.aspx.
The Programme for Government commits to the retention and revision of the HTB scheme. However, and 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, having regard to the sound management of the public finances and the commitments set out in the Programme for Government and the impact any proposed changes would have on the wider housing market. 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 decisions.