Written Answers Nos. 42-61
42. Deputy Martin Daly asked the Tánaiste and Minister for Finance whether he has considered changes to the tax bands for sugar sweetened drinks; and whether consideration will be given to increases to tax per hectolitre. [69370/26]
View answerAs 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.
43. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if he will review the minimum 70% loan to value requirement under the help to buy scheme as it applies to self-builds, in view of the fact that the inclusion of a gifted or family site in the approved valuation excludes single applicants on modest incomes; the number of self-build claims refused on loan to value grounds in each of the years 2022 to 2025 and to date in 2026; and if he will make a statement on the matter. [69368/26]
View answerThe 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.
One condition of the HTB scheme is that a qualifying first-time purchaser must take out a loan in an amount equal to at least 70% of the purchase value of the property. The Revenue Help to Buy Annual Report 2025 notes that 70% of HTB claimants had an LTV of 85% more. The proportion of claims in the lower LTV bands is higher for self-builds. Raising the LTV requirement may exclude many self-build applicants from the scheme. In the case of a self-build property, the purchase value is the approved valuation of the self-build property, as approved by the lender in accordance with the Central Bank’s macro prudential rules. These rules stipulate the valuation should include the site value.
The HTB scheme, was initially intended to be limited to persons who had mortgages with a minimum LTV of 80%. However, Central Bank data indicated that a sizable number of first-time buyers take out a mortgage with a LTV of less than 80%. As such, it was decided to amend the scheme to set the minimum LTV at 70% so as to ensure that first-time buyers did not feel compelled to borrow larger amounts than they would have otherwise in order to qualify for the scheme. Indeed, the Central Bank macro-prudential rules also limit mortgage borrowing in order to protect borrowers.
A number of reviews on HTB have been undertaken focusing on a range of broad issues including LTV. In 2017 an independent review of the Help to Buy incentive was completed and published. In 2018 an independent Cost Benefit Analysis (CBA) of the Help to Buy incentive was carried out and published. An independent review of the HTB scheme conducted by Mazars took place in 2022 and was published on Budget Day that year. Indeed, the 2022 review recommended that the LTV be increased to 80% for purchasers availing of HTB.
Revenue advise that in relation to the Deputy's specific query regarding the number of self-build claims refused on loan-to value (LTV) grounds, that this information is not available. While individual HTB claims, including self-build claims, may be refused for a variety of reasons - including loan-to-value issues, Revenue does not maintain its records in a manner that would allow it to identify, on a statistical basis, the number of self-build claims refused specifically on LTV grounds in each of the years 2022 to 2025 and to date in 2026. Refusals are not categorised in the Revenue system in a way that would permit the extraction of reliable annual figures limited to self-build claims and refusals, where the reason is loan-to-value.
The Programme for Government commits to the "retention and revision" and these matters will be kept under review.
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.
45. Deputy Peter 'Chap' Cleere asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the nature of refurbishment works that the OPW carried out at Kilkenny Garda Station in 2025 and to date in 2026, in tabular form. [68999/26]
View answerThe Office of Public Works (OPW) can confirm that refurbishment works were carried out at Kilkenny Garda Station since 2025. The nature of the works are outlined below:
|
Year |
Nature of Works |
|
2026 |
Upgrade of the Station Custody and Security CCTV systems |
46. Deputy Peter 'Chap' Cleere asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the nature of refurbishment works that the OPW carried out at Thomastown Garda Station in 2025 and to date in 2026, in tabular form. [68998/26]
View answerThe Office of Public Works (OPW) can confirm that refurbishment works were carried out at Thomastown Garda Station since 2025. The nature of the works are outlined below:
|
Year |
Nature of Works |
|
2025 |
Installation of storage unit and ancillary works |
|
2026 |
Installation of EV Chargers and ancillary works |
47. Deputy Mairéad Farrell asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number of times officials from his Department have met with a committee (details supplied) in 2026; and the number of those meetings since the previous public sector pay deal expired on 30 June 2026; and if he will make a statement on the matter. [69057/26]
View answer48. Deputy Mairéad Farrell asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number of times he has met with a committee (details supplied) as Minister; and the number of those meetings since the previous public sector pay deal expired on 30 June 2026; and if he will make a statement on the matter. [69056/26]
View answerI propose to take Questions Nos. 47 and 48 together.
Consistent with well established practice, engagement on public service pay matters is led by officials of my Department. My officials have met the Public Services Committee (PSC) of the Irish Congress of Trade Unions (ICTU) on twelve occasions during 2026. Two meetings taking place since the expiry of the Public Service Agreement 2024-2026 at end June 2026.
In addition to these engagements, a range of established industrial relations fora operate across the public service, facilitating regular and constructive engagement with public service unions and staff representative associations.
I have engaged with ICTU representatives through the Labour Employer Economic Forum (LEEF) including at the most recent plenary LEEF meeting on 8 July 2026. More recently, I met with ICTU representatives on 9 September 2026 in relation to ICTU's pre-Budget submission.
It is a long-established practice that officials of the Department of Public Expenditure negotiate on public pay on behalf of the Government. My officials remain available to engage with the PSC of ICTU and other staff representative associations. I have made clear that Government is ready to engage intensively on the issues raised by the PSC. The established industrial relations channels provide the appropriate forum for discussions, and I would encourage engagement to commence without further delay.
Prior to the expiry of the previous agreement at the end of June, my officials and the PSC of ICTU met bi-laterally to explore the potential to agree a successor agreement. The PSC of ICTU sought prior agreement on a number of specific pay-related commitments and subsequently decided to withdraw from the process before substantive engagement could take place on the issues raised. The Government wants to reach a new agreement and my officials remains available to re-engage, however the outcome of these talks cannot be determined in advance.
49. Deputy James O'Connor asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will update this Deputy on the status of the Midleton flood protection scheme; if he will outline the current position regarding his Departments timeframe for the planning application submitted for the scheme; and if he will make a statement on the matter. [69054/26]
View answerThe Midleton Flood Relief Scheme is being designed to protect up to 750 properties, and all those properties impacted by Storm Babet.
The OPW has contacted the leading authority, Cork County Council, for an update and will respond directly to the Deputy on this matter.
50. Deputy Johnny Mythen asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide an update on the promised interim measures for the Enniscorthy flood relief scheme. [69083/26]
View answer51. Deputy Johnny Mythen asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to confirm if the aqua dams (flood barriers) for the Enniscorthy flood relief have been purchased and received at this time. [69084/26]
View answerI propose to take Questions Nos. 50 and 51 together.
In April of this year, I announced the approval of €6.6m to eight local authorities to introduce interim flood protection measures in response to flooding from Storm Chandra earlier this year. This once-off funding was an informed response to Storm Chandra, and can be used for the implementation of those interim measures identified by the Council in response to that event. Under the Scheme some €2.6 million was approved for Wexford County Council to introduce interim flood protection measures. Of this, some €1.2 million was allocated for interim flood defence measures located in Enniscorthy.
Wexford County Council has advised that the construction of a new interim flood protection wall at Island Road car park is complete, and the reconstruction of an interim flood wall on the Promenade is underway and due for completion in the coming weeks. Construction is underway on interim earth banks at the Promenade and swimming pool, which are expected to be completed by mid-November.
The Council has confirmed that it is expecting delivery of inflatable aqua dams, purchased under the Scheme, in November. In the interim, the Council has given assurance that it has sufficient supply of aqua dams, on loan from another local authority. Wexford County Council has also ordered individual property protection measures, which are due for installation before the end of the year.
52. Deputy Keira Keogh asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he is aware of challenges being faced by forestry civil servants who were informed that all their entitlements would transfer over when Coillte became a Semi-State body in 1989 and the difficulties they are experiencing when accessing increases; and if he will make a statement on the matter. [69149/26]
View answerI understand, following a clarification from the Deputy, that this question relates specifically to pension entitlements for these forestry civil servants.
The pension entitlements of former civil servants who transferred to Coillte are governed by the Forestry Act 1988 and the rules of the relevant Coillte superannuation scheme. Following their transfer, these individuals became members of the Coillte superannuation scheme and are subject to the terms and conditions of that scheme.
I am not aware of any particular difficulties of the nature referred to by the Deputy nor am I aware of pension increases, that have received Ministerial approval, that have not been applied to pensions in payment.
Any further queries in this regard should be directed to the Minister for Agriculture, Food and the Marine, who is the Minister with responsibility for Coillte.
53. Deputy John Paul O'Shea asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will provide an update on a Section 50 application by Cork County Council (details supplied). [69222/26]
View answerSection 50 consent under the Arterial Drainage Act, 1945, as amended is required from the Commissioners of Public Works in Ireland by bodies proposing to carry out construction or alteration works on bridges and culverts.
A Section 50 application for a proposed project located at Sorrell Bridge, Ballyhea was received by the Office of Public Works (OPW) on behalf of Cork County Council in September 2025. The OPW in completing its review of the Council's application has requested some additional information which was received on 22 September. The OPW is continuing with its assessment of this Section 50 application and will respond to the Council in due course.
The OPW's assessment under Section 50 is concerned solely with the flood risk from the proposed works. Any plans for the progression of construction or alteration works on bridges and culverts, through the Planning and Development Acts, are matters for the relevant Local Authority.
Further details of the Section 50 consent requirements are set out at the following web link: www.gov.ie/en/office-of-public-works/publications/consent-requirements-constructionalteration-of-watercourse-infrastructure/.
54. Deputy Aidan Farrelly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will provide a schedule, OPW buildings and State Departments and bodies under their aegis on them and or their sites to include the amount derived, in respect of the licences issued to mobile network operators to install telecommunications equipment on telecoms masts; and if he will provide a breakdown by mobile telephone company and amount in each of the years 2019 to date in 2023. [69179/26]
View answerThe Commissioners of Public Works in Ireland (OPW) have issued licences to install telecommunications equipment on masts at Garda Stations to the following companies, all of which are licensed by ComReg to provide services in Ireland.
• Three Ireland (Hutchison) Ltd.
• Three Ireland Services (Hutchison) Ltd. (formerly O2 Ireland Ltd).
• Vodafone Ireland Ltd.
• Meteor Mobile Communications Ltd. (now known as Eir).
• Lighthouse Networks Limited.
• Imagine Network Services Limited.
• E-Nasc Eireann Teoranta (E-Net).
• Tetra Ireland Ltd - These licences are for the provision of digital radio services to An Garda Síochána and other emergency services and as a result of this a licence fee is not payable.
All licence fees due from operators on telecommunication masts under these licences are payable to the OPW quarterly in advance and are subject to VAT at 23%.
That income is subsequently allocated as follows:
• 11% of all licence fees collected plus VAT is transferred to the OPW’s agent who is contracted to manage mast sites on behalf of the OPW;
• 30% of the licence fees collected in respect of Garda Masts is transferred to the Department of Justice.
The balance of the licence fees, less minor expenses, is surrendered to the Exchequer as part of Appropriations in Aid on the OPW's Vote.
Officials in my Department are currently collating information on the gross income (excluding VAT), received by the State under licences granted by the OPW in respect of mobile telecommunications equipment on Garda Masts for 2019 to 2023. I will forward the information to the Deputy as soon as it is available.
55. Deputy Aidan Farrelly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide a schedule, including the amount derived, of the licences issued to mobile network operators to install telecommunications equipment on telecoms masts, by Garda station and-or Garda premises; and to provide a breakdown by mobile telephone company and amount in each of the years 2024, 2025 to date in 2026. [69178/26]
View answerThe Commissioners of Public Works in Ireland (OPW) have issued licences to install telecommunications equipment on masts at Garda Stations to the following companies, all of which are licensed by ComReg to provide services in Ireland.
• Three Ireland (Hutchison) Ltd.
• Three Ireland Services (Hutchison) Ltd. (formerly O2 Ireland Ltd.).
• Vodafone Ireland Ltd.
• Meteor Mobile Communications Ltd. (now known as Eir).
• Lighthouse Networks Limited.
• Imagine Network Services Limited.
• E-Nasc Eireann Teoranta (E-Net).
• Tetra Ireland Ltd - These licences are for the provision of digital radio services to An Garda Síochána and other emergency services and as a result of this a licence fee is not payable.
All licence fees due from operators on telecommunication masts under these licences are payable to the OPW quarterly in advance and are subject to VAT at 23%.
That income is subsequently allocated as follows:
• 11% of all licence fees collected plus VAT is transferred to the OPW’s agent who is contracted to manage mast sites on behalf of the OPW;
• 30% of the licence fees collected in respect of Garda Masts is transferred to the Department of Justice.
The balance of the licence fees, less minor expenses, is surrendered to the Exchequer as part of Appropriations in Aid on the OPW's Vote.
Officials in my Department are currently collating information on the gross income (excluding VAT), received by the State under licences granted by the OPW in respect of mobile telecommunications equipment on Garda Masts for 2024, 2025 and 2026 year to date. I will forward the information to the Deputy as soon as it is available.
56. Deputy Robert Troy asked the Minister for Enterprise, Tourism and Employment to provide details on the process to renew an employment permit for person (details supplied). [69135/26]
View answerIreland operates a managed employment permits system designed to maximise the benefits of economic migration while minimising disruption to the domestic labour market. Applications for employment permits can be made through the Employment Permits online portal.
In the case referred to by the Deputy, it is understood that difficulties arose when an incorrect application type was selected during the online employment permit renewal process.
Following contact with both the permit holder and employer, the matter was clarified and the individual was then able to submit the correct renewal application which is currently under consideration. A decision will issue in due course.
Applicants who have submitted a valid application to renew an existing employment permit may continue to work while that application is being processed, including where the current permit has expired. This provision is intended to ensure continuity for both employees and employers.
To further support applicants and reduce the need for individual status queries, my Department has introduced a Self Service Portal, which allows both employers and applicants to check the real time status of their applications.
In addition, a dedicated mailbox is available to Oireachtas members for employment permit related queries at tdepqueries@enterprise.gov.ie.
57. Deputy Micheál Carrigy asked the Minister for Enterprise, Tourism and Employment whether he has considered recognising SME retail with under 100 employees as an energy intensive sector and extending eligibility for energy-intensive supports to include retailers; and if there has been consideration in the upcoming budget to implement supports for retailers of this size such as (details supplied). [69274/26]
View answerThe Government acknowledges the contribution of the retail sector to the economy of every city, town and village in Ireland. The sector provides highly important employment with over 220,000 people directly employed in retail.
The Programme for Government is clear on the intention to support small businesses and as Minister with responsibility for retail I am aware of the issues facing retailers.
The broad range of supports for the retail sector, including training programmes and funding to help retailers adapt to new challenges and opportunities, can be found on the National Enterprise Hub. The NEH is an all-of-government service staffed by expertly trained advisers and is focused on helping businesses to access a range of Government supports. The hub brings together information and resources of over 250 Government supports from 32 different Departments and State agencies.
The Local Enterprise Offices (LEOs), located within the 31 Local Authorities, provide a wide range of high-quality business and management development programmes and productivity supports in the areas of Green, Digital and Lean. These supports are intended to help small businesses improve productivity, adopt new technologies, enhance sustainability and remain competitive, and are therefore available to small businesses across a broad range of sectors including retail.
The Green for Business programme offers qualifying SMEs access to two days of intensive mentoring including a sustainability audit and action plan, designed to help "green" their business. The Energy Efficiency Grant (EEG) follows on from a Green for Business, GreenStart or a SEAI Energy Audit recommendation and aims to reduce the impact of enterprises on the environment thereby increasing the agility and resilience of these businesses. The EEG now offers grant assistance of up to a maximum of €10,000 with a 75% contribution rate from Government for a broad range of measures to support the investment in technologies and equipment identified through the Green for Business scheme.
In 2024, the Government introduced the Increased Cost of Business (ICOB) grant and the power up grant scheme. In total these grant schemes have paid out over €410 million to businesses in 2024 and 2025 and were specifically aimed at SMEs in the retail, hospitality and beauty sectors.
The Final Report of the Cost of Business Advisory Forum, which was established as a commitment under the Programme for Government to examine the factors contributing to the cost of doing business in Ireland and to identify practical measures to improve competitiveness, was published in August.
This independent report provides an important evidence base on the cost pressures facing businesses and identifies a number of issues that warrant further examination. Addressing these actions will require sustained engagement across Government, agencies, regulators and stakeholders to advance short-, medium- and long-term actions that can reduce the cost of doing business, improve competitiveness and support sustainable enterprise growth.
My Department will shortly follow up with relevant Departments on progressing implementation of the Forum’s recommendations. To support this process my Department has established a progress tracker to monitor implementation, which will assist in identifying emerging issues. This is particularly important as the industry Forum will reconvene in January 2027 and review progress made to date. It is anticipated that this meeting will include discussions based on the expected cross government response, which will also determine actions regarding the tracking and future circulation of the implementation progress.
The Programme for Government 2025 also makes several commitments relating to retail crime, many of which will be dealt with in the context of a new Retail Crime Strategy.
The Department of Justice, Home Affairs & Migration is in the process of drafting a Retail Crime Strategy and work is well advanced. It has engaged with Retail Forum members and other retail stakeholders to understand their experience of retail crime and its impact on their business, staff and customers to help inform the development of this strategy.
58. Deputy Jen Cummins asked the Minister for Education and Youth will there be an increase in the budget to school completion programme to address the increase demand on their services. [69114/26]
View answer59. Deputy Jen Cummins asked the Minister for Education and Youth for an update on the employment and governance structures of the school completion programme. [69112/26]
View answer60. Deputy Jen Cummins asked the Minister for Education and Youth the role of the School Completion Programme in the new DEIS plus schools. [69115/26]
View answerI propose to take Questions Nos. 58, 59 and 60 together.
Addressing educational disadvantage and ensuring that every child and young person can reach their full potential is a key priority for me as Minister for Education and Youth and for the Government.
The School Completion Programme (SCP) is a key component of my department's Delivering Equality of Opportunity in Schools (DEIS) programme. Funding for the SCP is provided by my department through the Tusla Education Support Service (TESS), which holds national operational responsibility for the programme and supports its implementation at local level.
The programme operates alongside the other strands of the TESS, namely the Education Welfare Service (EWS) and the Home School Community Liaison (HSCL) Scheme. Together, these services provide a coordinated approach to supporting educational participation, attendance and retention among children and young people experiencing disadvantage.
The new DEIS Plus scheme, launched as part of the DEIS Strategy to 2035, represents the most significant expansion of targeted supports since the establishment of DEIS. DEIS Plus is designed to provide enhanced, evidence-based supports to a cohort of 129 schools with the highest concentrations of children and young people at risk of educational disadvantage, identified through a refined data-based model that draws on a range of indicators associated with persistent and intergenerational disadvantage.
One of the key actions in the DEIS Plus scheme is the appointment of Positive Mental Health and Wellbeing co-ordinators in each school. These co-ordinators will work closely with the SCP co-ordinators and other supports including HSCL co-ordinators to strengthen the integrated response for children and young people.
The DEIS Strategy includes a commitment to monitor the role and impact of the SCP to inform future measures aimed at strengthening and enhancing the delivery of SCP supports.
With regard to the employment and governance structures of the SCP, the programme of work to establish a new employment framework to support SCP delivery commenced in October 2024 and is progressing steadily. The new employment framework is designed to secure the long-term delivery of SCP services through a more consistent, robust and sustainable employment model. As a key element of SCP reform, it will help ensure that the programme is well positioned to meet the needs of children and young people at risk of educational disadvantage and early school leaving into the future.
Under the new employment framework, the Education and Training Board (ETB) sector will undertake responsibility for the local delivery of the SCP and will assume the role of employer for SCP staff.
Preparatory due diligence activities are currently underway to support the transfer of SCP staff and SCP services from voluntary Local Management Committees to the ETB sector.
A phased implementation approach is being adopted, with 31 SCP projects scheduled to transfer to 6 ETBs on 30 November 2026. The transfer of the remaining SCP staff and services to the remaining ETBs is expected to proceed on a phased basis throughout 2027.
With regard to funding, since my department assumed responsibility for the SCP in January 2021, funding for the programme has seen a yearly increase, rising from approximately €24.7 million in 2021 to just under €39 million in 2026. This significant investment, together with additional DEIS funding allocated for 2027 demonstrates my ongoing commitment to strengthening supports for children and young people at risk of educational disadvantage and early school leaving.
My department will continue to engage with TESS on the funding requirements of the SCP. Any future allocation of SCP resources will be considered over the lifetime of the DEIS Strategy to 2035 and in the context of available resources.
61. Deputy Ryan O'Meara asked the Minister for Education and Youth the total number of reps submitted to Bus Éireann school transport via the designated public reps line (details supplied) in 2026; the number of responses issued by BÉ via this reps line in 2026; and the average response time for reps submitted via this contact line. [69132/26]
View answerThe School Transport Scheme is a significant operation managed by Bus Éireann on behalf of the Department of Education and Youth.
At the outset, it's important to state that both the department and Bus Éireann acknowledges and appreciates the role of Oireachtas members in making representations on behalf of their constituents and indeed recognise the role of Oireachtas members in communicating ongoing developments regarding the provision of school transport across the country.
The school transport scheme has expanded significantly over the past six years. In that time, the numbers of children and young people using the service have grown from under 120,000 pupils in 2018 to over 180,000 pupils in 2025, which equates to an increase of close to 50%.
In line with such scaling of operations, there has understandably also been an increase in representations.
Given the particular increase in representations to Bus Éireann in advance of the commencement of the new school year, combined with the routine administrative work in relation to school transport provision generally, regrettably, there has been delays in responding to queries.
Bus Éireann also has a dedicated customer service operation in place to assist members of the public seeking updates on their school transport applications and the operation of services more generally.
Bus Éireann has advised that they are preparing the data requested by the Deputy and will respond directly in this regard.
