Danny Healy-Rae
Ceist:308. Deputy Danny Healy-Rae asked the Minister for Finance to review the tax relief on private health insurance (details supplied); and if he will make a statement on the matter. [3484/25]
Amharc ar fhreagraTax Reliefs
Ceisteanna (308)
Freagraí scríofa
Section 470 of the Taxes Consolidation Act 1997 provides for tax relief in respect of payments made to authorised insurers under relevant contracts in respect of medical insurance and dental insurance.
Income tax relief is granted up to the standard rate of tax (currently 20%), subject to certain limitations outlined below, on the amount of the premium, that covers benefits being the reimbursement or discharge of health expenses (including non-routine dental expenses) within the meaning of section 469 TCA 1997 (“health expenses eligible for tax relief”).
A policy of health insurance may cover both health expenses eligible for tax relief and health expenses not eligible for tax relief, in this case a rate of tax relief less than the standard rate may apply. This rate is referred to as a “blended rate” and is based on the information provided to Revenue by the respective health insurance provider. The rate of tax relief applicable to a particular policy of health insurance is available from the respective health insurance provider.
The amount qualifying for tax relief is limited;
• in the case of an adult, the lesser of the eligible premium paid or €1,000 per annum, and,
• in the case of a child, the lesser of the eligible premium paid or €500 per annum. A child for all such policies is a child under 21 years of age in respect of whom a child premium has been paid.
Tax relief is granted at source where an individual purchases a policy of health/dental insurance. This is given as a discount on the cost of the policy whereby the insurance provider charges the premium less the tax relief to the individual.
If an individual has a policy of medical/dental insurance, which is paid for by their employer, on which they are taxed through payroll as a benefit-in-kind (“BIK”), tax relief may be claimed by filing an income tax return. For self-assessed taxpayers this can be done by filing a Form 11 through Revenue Online Service (“ROS”). For PAYE taxpayers this can be done by filing a Form 12 through Revenue's “My Account” facility.
Further detailed guidance on the tax treatment of medical insurance premiums can be found on the Revenue Website –
www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/health-and-age/medical-insurance-premiums/index.aspx
To answer the Deputy’s specific question, I have no current plans to review the relief. However, it is important to point out that the current ceilings ensure a level of continuing support via the tax system for those who purchased medical insurance policies, while reducing Exchequer exposure to more expensive policies. The relief is provided at source, which ensures that individuals on lower incomes can receive the full benefit of the available relief.
Finally, as the Deputy may be aware, the Commission of Taxation and Welfare recommended that in the context of the implementation of Sláintecare relief for private health insurance should be phased out over time. Further details are set out in the Commission’s report: www.gov.ie/en/publication/7fbeb-report-of-the-commission/
Tax Reliefs
Ceisteanna (309)
Brendan Smith
Ceist:309. Deputy Brendan Smith asked the Minister for Finance if cross-Government measures will be introduced to reduce the sale of farm land to non-farming interests, and particularly large-scale businesses, with specific reference to the need to support small farm holders who may wish to buy neighbouring farm land for farming purposes when such options arise; and if he will make a statement on the matter. [3560/25]
Amharc ar fhreagraFreagraí scríofa
I am advised by Revenue that there are a number of tax reliefs which support farmers who wish to acquire land for the purpose of their farming trade. These include reliefs from both Capital Gains Tax (CGT)and Stamp Duty.
Capital Gains Tax
Section 604B of the Taxes Consolidation Act 1997 (TCA 1997) provides relief from CGT in respect of gains arising on transactions undertaken to achieve farm restructuring. The purpose of farm restructuring is to make an individual’s farm more efficient and to improve the operation and overall viability of the farm. This can be done by selling, purchasing or the exchange of farmland to bring the land closer together. The relief apples to a sale, purchase or exchange of agricultural land in the period from 1 January 2013 to 31 December 2025, where Teagasc has certified that the sale, purchase or exchange of agricultural land was made for farm restructuring purposes.
The initial sale or purchase, or the exchange, must occur in the period outlined above and the subsequent sale or purchase must occur within 24 months of that initial sale or purchase. Full relief from CGT will be given where the consideration for the purchase or exchange of agricultural land is equal to or exceeds the consideration for the sale or the other land that is exchanged. Where the consideration for the purchase or exchange is less than the consideration for the land that is sold or the other land that is exchanged, relief will be given in the same proportion that the consideration for the land that is purchased or exchanged bears to the consideration for the land that is sold or the other land that is exchanged.
A prerequisite to any disposal and acquisition of agricultural land qualifying for this relief is that an application for a farm restructuring certificate is made to Teagasc; that Teagasc grants such a certificate and that the certificate has not been withdrawn.
Further information regarding farm restructuring relief is available on the Revenue website at: www.revenue.ie/en/gains-gifts-and-inheritance/cgt-reliefs/farm-restructuring-relief.aspx
Stamp Duty
Section 81C of the Stamp Duties Consolidation Act (SDCA) 1999 provides Stamp Duty relief to farmers who wish to consolidate fragmented farm holdings. The relief applies where farm holdings are consolidated by way of linked sales and purchases of land and where land is transferred as a gift or by way of exchange, where the purchase and the sale occur within 24 months of each other.
Where the relief applies, Stamp Duty at a reduced rate of 1% (instead of 7.5%) applies to the excess of the value of the land acquired over the value of the land disposed of. The relief is only available to a ‘farmer’ (or in the case of joint owners, one must be a farmer) who spends not less than 50 per cent of their normal working time farming and it is not available to non-farming interests.
There are a number of conditions which must be satisfied in order to qualify for the relief, in particular:
• Teagasc must issue a certificate stating that a sale and purchase or an exchange of farmland was made for farm consolidation purposes,
• The conveyance must contain a certificate that the relief applies,
• The land must be farmed by the purchaser, and
• In order to avoid a clawback of the relief, the land must be retained for five years.
This relief applies to acquisitions and disposals of land where the instruments are executed on or after 1 January 2018. This relief has been extended on many occasions and is currently due to expire on 31 December 2025.
Further information on the Stamp Duty relief for farm consolidation, including examples for how to calculate the relief, are available on the Revenue website via the following link: www.revenue.ie/en/tax-professionals/tdm/stamp-duty/stamp-duty-manual/part-07-exemptions-and-reliefs-from-stamp-duty/section-81c-farm-consolidation-relief.pdf
Both the CGT and Stamp Duty reliefs are EU State aid and are granted under the Agricultural Block Exemption Regulation (ABER).
With regard to the Deputy’s question in relation to the sale of farmland to non-farming interests, it is of note that a measure was introduced in Finance (No. 2) Act 2023 to deter investors acquiring farmland with a view to leasing it out and availing of an income tax relief contained in section 664 TCA 1997.
Section 664 provides relief in respect of certain income arising from the long-term leasing of farmland. Subject to an upper limit, individuals who qualify for the relief are entitled to take a deduction in determining their total income for income tax purposes. To qualify, the lease must be a qualifying lease, that is, a lease of farmland which —
• is in writing or evidenced in writing,
• is for a definite term of 5 years or more, and
• is made on an arm’s length basis between one or more qualifying lessors and one or more qualifying lessees.
In respect of farmland purchased by an individual pursuant to a contract entered into on or after 1 January 2024 for a consideration equal to the market value of the land at the date of the purchase, the purchaser will be required to hold the farmland in question for at least 7 years before letting that farmland under a lease which qualifies for relief under section 664. Long leases of farmland are considered purchases for the purposes of the 7-year holding rule.
The 7-year holding requirement does not apply to individuals who acquire farmland other than by way of purchase at market value, such as individuals who acquire farmland by way of gift or inheritance. Such individuals may claim relief under section 664 without meeting the 7-year holding period once all the conditions for the relief are met.
Any changes would need to be considered in the context of the Finance Bill cycle.
Departmental Data
Ceisteanna (310)
Jennifer Murnane O'Connor
Ceist:310. Deputy Jennifer Murnane O'Connor asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the number of requests to his Department that have granted for various matters (details supplied); the number of such requests that have been refused; and the grounds on which they have been refused. [2499/25]
Amharc ar fhreagraFreagraí scríofa
I wish to advise the Deputy that my Department has not granted or refused any requests of the nature specified in the details supplied with the Question.
Departmental Funding
Ceisteanna (311)
Johnny Guirke
Ceist:311. Deputy Johnny Guirke asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if a start date has been agreed for the commencement of remedial works on Cairn T at the Loughcrew heritage site near Oldcastle, County Meath; if he can confirm the plan and schedule for the re-opening of Cairn T to the public; and if he will make a statement on the matter. [3185/25]
Amharc ar fhreagraFreagraí scríofa
The Loughcrew Megalithic Cemetery, also known as Slieve na Cailliaghe “the Hills of the Witch” are a group of Neolithic passage tombs near Oldcastle in County Meath. There are about thirty passage graves across this megalithic landscape, in varying states of preservation. The Office of Public Works (OPW) provides a seasonal guide service during the months of May to September to engage with visitors and give tours of the cairns. Loughcrew is attended to by the OPW Trim District Works team on a regular basis, who carry out routine conservation and maintenance as necessary.
Cairn T is one of the largest tombs in the complex and is a National Monument in State care. The cairn has been closed to the public since October 2018 arising from a condition survey at that time which identified some structural concerns which informed the OPW decision to restrict public access to the cairn to protect the Monument and ensure visitor health and safety.
The OPW initially installed an 'acrow' prop in order to secure the roof of Cairn T. This remained in place until mid-2024, when it was replaced with a new support solution, improving visibility into the Cairn and allowing better views to the chamber. This new propping also allows for safe access for technical specialists to examine the cairn.
The stone conservation issues of the tomb itself, the Neolithic art, the condition of the mound and entrance to the tomb require further detailed examination by engineering specialists. The construction phase of any repair projects will depend on the repairs proposed, taking into account the considerable archaeological constraints in place.
The public will not have any access to the passage and chamber for the next number of seasons as the OPW undertakes this phase of technical examinations and the conservation works arising.
The OPW is committed to fully reopening Cairn T to the public and to conserving and protecting this significant monument, while ensuring that future public access is safe and sustainable. Future guided access to Cairn T will also be examined as part of a Conservation Management Plan for the entire site at Loughcrew, which is currently being developed.
Departmental Funding
Ceisteanna (312)
Conor Sheehan
Ceist:312. Deputy Conor Sheehan asked the Minister for Public Expenditure, National Development Plan Delivery and Reform when the 14-storey Opera Tower at the Opera site in Limerick will be considered by Cabinet; for an update on the status of the tower; and if he will make a statement on the matter. [2168/25]
Amharc ar fhreagraFreagraí scríofa
Further to a Government Decision in December 2014, it was agreed in principle that the Office of Public Works (OPW) would enter into an agreement with Limerick City & County Council (LCCC) to relocate the Revenue Commissioners to a proposed new office building to be developed as part of the urban regeneration project at the Opera Site in Limerick City. In 2022 a further Memorandum for Government was submitted and the subsequent Government Decision confirmed the continued support for the project.
As required by the Infrastructure Guidelines, the OPW has prepared a Strategic Assessment Report / Preliminary Business Case for the project and is engaging with the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation in relation to this.
Pending approval of the Preliminary Business Case, it is intended that a Memorandum for Government will be submitted to Government seeking approval to enter into an agreement with Limerick Twenty-Thirty (L2030) for the delivery of a 14 story building.
Departmental Funding
Ceisteanna (313)
Catherine Connolly
Ceist:313. Deputy Catherine Connolly asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the number of European election candidates that have received reimbursement of their election expenses, in each of the three constituencies of the 2024 election, including the dates on which those payments were made; and if he will make a statement on the matter. [2188/25]
Amharc ar fhreagraFreagraí scríofa
To date eight European election 2024 candidates have had expenses reimbursed.
Payments were made on the following dates:
• 8 November 2024
• 11 November 2024 (x2)
• 4 December 2024
• 10 December 2024 (x2)
• 11 December 2024
• 23 December 2024
Flood Risk Management
Ceisteanna (314)
Michael Healy-Rae
Ceist:314. Deputy Michael Healy-Rae asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if the OPW will take in charge an embankment that protects a property from flooding (details supplied); and if he will make a statement on the matter. [2298/25]
Amharc ar fhreagraFreagraí scríofa
The Office of Public Works (OPW) is responsible for the maintenance of arterial drainage schemes and flood relief schemes completed under the Arterial Drainage Acts, 1945 and 1995, as amended.
The area concerned does not form part of any Arterial Drainage Scheme which falls under the remit of the OPW under this act. The OPW therefore has no responsibility for the maintenance of the channel, nor the authority to carry out any works there.
Local Authorities are responsible for investigating and addressing localised flooding issues in their area, and Local Authorities may carry out flood mitigation works using its own resources.
Local Authorities may also apply to the OPW for funding of flood mitigation works under the Minor Flood Mitigation Works and Coastal Protection Scheme. The purpose of this scheme is to provide funding to Local Authorities to undertake minor flood mitigation works or studies to address localised fluvial flooding and coastal protection problems within their administrative areas. The works to be funded are carried out under Local Authority powers and ongoing maintenance of the completed works is the responsibility of the Council.
The scheme generally applies to relatively straightforward cases where a solution can be readily identified and achieved in a short time frame. Under the scheme, applications are considered for projects that are estimated to cost not more than €750,000 in each instance. Funding of up to 90% of the cost is available for approved projects. Applications are assessed by the OPW having regard to the specific economic, social and environmental criteria of the scheme, including a cost benefit ratio and having regard to the availability of funding for flood risk management.
An Garda Síochána
Ceisteanna (315)
Mary Lou McDonald
Ceist:315. Deputy Mary Lou McDonald asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if An Garda Síochána is still using a building (details supplied) or whether it has instead been transferred to another Department, State agency or body; and if so, to provide the relevant details regarding this change of use; and if he will make a statement on the matter. [2377/25]
Amharc ar fhreagraFreagraí scríofa
The premises referred to is State owned and is part of the Office of Public Works (OPW) property portfolio. The building is currently being actively used by An Garda Síochána, pending decisions on its long term usage, in light of office accommodation requirements across OPW’s client base, including An Garda Síochána, and wider Government policy.
Tree Remediation
Ceisteanna (316)
Michael Healy-Rae
Ceist:316. Deputy Michael Healy-Rae asked the Minister for Public Expenditure, National Development Plan Delivery and Reform when tree cutting along a river (details supplied) will commence; and if he will make a statement on the matter. [2443/25]
Amharc ar fhreagraFreagraí scríofa
The Office of Public Works (OPW) is responsible for the maintenance of arterial drainage schemes completed under the Arterial Drainage Acts, 1945 and 1995, as amended.
The location concerned forms part of the Maine Arterial Drainage Scheme. Officials from the OPW South West Drainage Maintenance section met with the property owner last week and discussed the concerns.
The works are being progressed within available resources and tree surgeons are currently being procured. Once appointed they will need to liaise with the ESB to confirm if nearby powerlines need to be disconnected prior to management of the trees. This will determine the date that works can be completed. Works will have to be completed outside of the bird nesting season, (March 1st to August 31st). In the interim, the OPW will engage an arborist to assess the trees for stability and soundness. If they conclude that the trees are unsafe the OPW will identify how those works can be completed outside of the tree cutting season.
An Garda Síochána
Ceisteanna (317)
Denise Mitchell
Ceist:317. Deputy Denise Mitchell asked the Minister for Public Expenditure, National Development Plan Delivery and Reform for an update on plans for a Garda station at Clongriffin, north Dublin; when it is expected this Garda station will be complete; and if he will make a statement on the matter. [2476/25]
Amharc ar fhreagraFreagraí scríofa
There are currently no plans to build a new Garda Station in Clongriffen. However, it is the Intention of An Garda Síochána to construct a new Divisional Headquarters for the DMR North Division, incorporating an enhanced custody suite for the DMR and a number of specialist training facilities for An Garda Síochána. This new Divisional Headquarters will provide policing for the Clongriffen area.
Flood Relief Schemes
Ceisteanna (318)
Peter 'Chap' Cleere
Ceist:318. Deputy Peter 'Chap' Cleere asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the status of the Graiguenamanagh and Thomastown flood relief schemes; and if he will make a statement on the matter. [2536/25]
Amharc ar fhreagraFreagraí scríofa
Graiguenamanagh-Tinnahinch FRS
The Graiguenamanagh-Tinnahinch Flood Relief Scheme (GTFRS) commenced in March 2020. Ayesa (formerly Byrne Looby) were appointed as the engineering and environmental consultants. This scheme's design is very advanced and a Preferred Option for Graiguenamagh-Tinnahinch has been identified. This includes raised defences on the River Barrow along with raised defences and an upstream storage area on the River Duiske to prevent flooding. Where possible, new flood defence walls will replace existing walls throughout the scheme. These hard defences will protect properties from the 1% AEP (100 year) fluvial flood event. A total of 84 properties will be protected 31 Residential and 53 Commercial properties.
On the 23rd January, 2025 a non-statutory Public Display Day of the preferred option was held in Graiguenamanagh. It is currently programmed for Kilkenny County Council to submit the Graiguenamanagh-Tinnahinch Flood Relief Scheme for planning permission in Q3 of 2025.
Thomastown Flood Relief Scheme
There is also a proposed Flood Relief Scheme identified for Thomastown, County Kilkenny, which will be funded under the Government's flood risk investment programme of almost €1.3 billion under the National Development Plan to 2030.
While the proposed scheme in Thomastown is not in the first tranche of some 100 flood relief schemes being progressed, the OPW continues to liaise closely with Kilkenny County Council to ensure that the programme of flood relief projects identified for Co. Kilkenny is kept under review, and that all projects will be commenced as soon as possible.
The OPW is currently trialling a new national delivery model for flood relief scheme towards a more efficient means of delivering all 50 schemes in the second tranche of schemes, including Thomastown. The pilot includes Kilkenny County Council trialling a new delivery model for Piltown and Freshford.
Departmental Schemes
Ceisteanna (319, 320, 327)
Liam Quaide
Ceist:319. Deputy Liam Quaide asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if eligibility for the individual property protection scheme for east Cork will be extended to include property owners who narrowly averted flooding on 18 October 2023 by being home on the day and able to erect makeshift barriers to keep flood waters out of their properties; and if he will make a statement on the matter. [2594/25]
Amharc ar fhreagra
Pat Buckley
Ceist:320. Deputy Pat Buckley asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if all applications to a scheme (details supplied) will be given urgent attention to avoid any further damage to properties due to stormy weather; and if he will make a statement on the matter. [2651/25]
Amharc ar fhreagra
Noel McCarthy
Ceist:327. Deputy Noel McCarthy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform further to Parliamentary Question No. 389 of 22 January 2025, the number of individual property protection applications received under the scheme; the number of applications received for the retrospective funding for previously installed flood barriers in the area; if he is considering increasing this retrospective funding element of the scheme to ensure that those who have already installed barriers are reimbursed for the full cost of their flood defences; and if he will make a statement on the matter. [2878/25]
Amharc ar fhreagraFreagraí scríofa
I propose to take Questions Nos. 319, 320 and 327 together.
In October 2024, the Office of Public Works, announced €5.8m in funding to Cork County Council for the installation of Individual Property Protection measures to homeowners and businesses impacted by the October 2023 flood event during Storm Babet across Midleton and East Cork. The Individual Property Protection Scheme is intended to help reduce the impact of flooding, mitigating the damage caused to people’s property.
This Cork County Council Scheme closed for applications on the 18th November 2024. Cork County Council has confirmed that 964 applications were received to the scheme of which 97 relate to applications for retrospective funding. The OPW understands that some 167 applications were ineligible and did not meet the criteria for the scheme and Cork County Council has assigned engineering consultants to survey 530 properties; and are tendering for engineering consultants to survey with the balance of eligible properties expected to begin in the coming weeks.
The Council has organised two tender competitions for the supply of 250 flood gates, with one supplier appointed and the second tender process underway. Cork County Council has estimated that the rollout of Individual Property Protection will begin in March 2025.
All applications, including retrospective applications, are being reviewed and assessed on a case by case basis against the terms for the scheme. Cork County Council have conducted an internal review on all applications that were previously deemed ineligible for inclusion in the Midleton and East Cork Individual Property Protection scheme. This review included an evaluation of any additional information submitted by the applicant in support of their application and a mapping review to ensure consistency of assessments with neighbouring properties. The OPW will continue to work closely with Cork County Council on this scheme, and to engage with the Council on its review over the coming weeks.
A quarterly update by Cork County Council on the Midleton and East Cork Individual Property Protection scheme was presented at the Midleton Flood Committee meeting on the 30th January 2025. This Committee involves locally elected representatives, business community and the wider community.
Question No. 320 answered with Question No. 319.
Departmental Staff
Ceisteanna (321)
Ryan O'Meara
Ceist:321. Deputy Ryan O'Meara asked the Minister for Public Expenditure, National Development Plan Delivery and Reform regarding the general operative band 3 (Rural) panels, details supplied, if there are plans to open a new panel; if that is the case, if the OPW will opt to fill vacant positions from existing panels before the opening of a new one; and if he will make a statement on the matter. [2654/25]
Amharc ar fhreagraFreagraí scríofa
A competition is being run currently for General Operative Band 3 posts in the Southwest Flood Risk Management located in Mungret, Listowel and Portumna. OPW advertised these competitions on the 16th December and the competition closed for receipt of applications on the 13th January 2025. OPW are currently in the process of scheduling interviews which are expected to take place during February and March.
There are three General Operative Band 3 panels currently in place and these are listed below. These panels expire on their stated end date as notified in official correspondence to successful candidates:
2023/056 General Operative Band 3 Internal OPW Panel Expires on 3/8/25. This panel is exhausted.
2023/057 General Operative Band 3 External Panel Expires on 16/11/25. Mungret panel is exhausted. No appointments have been made from Portumna panel to date as a vacancy has not arisen.
2024/073 General Operative Band 3 Internal Panel Expires on 16/1/27. This panel contains one successful applicant for Mungret Arterial Drainage Maintenance and Construction.
Departmental Schemes
Ceisteanna (322)
John McGuinness
Ceist:322. Deputy John McGuinness asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will confirm the Department, agency or authority that can deem a property to be in a location where there is a risk of flooding; how a decision of such a body can be challenged; if his Department has funded any flood relief measures either directly or through Kilkenny County Council for Paulstown, County Kilkenny, and its hinterland; if his Department has met recently with the insurance industry representatives to establish their approach to insuring properties that may be at risk of flooding and to update the data and maps used by the industry to identify specific areas of concern throughout the country; and if he will make a statement on the matter. [2672/25]
Amharc ar fhreagraFreagraí scríofa
The Department of Finance has overall responsibility for policy matters in relation to insurance, including flood insurance. I am advised that the Department of Finance has been engaging with the insurance industry on all aspects of insurance reform, including flood cover issues. These matters are a priority for the Government and efforts continue to be made to encourage a responsive approach to the provision of flood insurance from the insurance industry.
Government policy on flood insurance is centred on significant investment in sustainable flood risk management and the exchange of information between the insurance industry and the Office of Public Works (OPW) on completed flood relief schemes, as outlined under. Investment of €1.3 billion for the delivery of flood relief schemes is provided for over the lifetime of the National Development Plan to 2030. The work will protect approximately 23,000 properties across various communities from river and coastal flood risk. The OPW, through the Catchment Flood Risk Assessment and Management (CFRAM) Programme, carried out the largest-ever flood risk study in Ireland to date, which assessed 80% of properties at risk from Ireland’s main causes of flooding. The OPW Flood Maps, which show the flood risk for 300 communities, are a key output of the study together with 29 Flood Risk Management Plans, with the proposed flood relief measures to address the flood risk in each community.
The Flood Maps are available to the public at www.floodinfo.ie. However, it is important to note that they are community based maps. The maps were not designed to designate individual properties at risk. Therefore they do not show individual properties and they do not identify if a property close to an extent is, or is not, within an area at risk of flooding. The maps show the probable extent of flooding based on future projections.
The flood maps available for the Paulstown area were produced under the OPW’s National Indicative Fluvial Mapping (NIFM) project that commenced in 2019, with the maps published on the OPW website www.floodinfo.ie/map/floodmaps/ in 2020. The NIFM flood extents were primarily produced to carry out a national scale preliminary flood risk assessment.
The NIFM flood extents only provide an indication of areas that may be liable to flooding. They are not based on detailed analysis and are not necessarily locally accurate. In this regard, they are not suitable to assess the flood risk associated with individual properties or point locations, or to replace a detailed site-specific flood risk assessment.
The Disclaimer and Conditions for the use of OPW Flood Maps on www.floodinfo.ie includes a provision that users of the website must not use the Flood Maps or any other content of the website for commercial purposes. As such, the Disclaimer prevents insurance companies from using the flood maps generated by the OPW.
The insurance industry has its own flood modelling tools for assessing the level of risk that it is willing to underwrite in relation to individual properties. It has highlighted to the OPW that it does not use the OPW Flood Maps to inform its flood modelling. The decision on whether to offer insurance, the level of premiums charged and the policy terms applied are matters for individual insurers. Insurance companies make commercial decisions on the provision of insurance cover based on their assessment of the risks they would be accepting on a case-by-case basis. Neither the Minister for Finance nor the Central Bank of Ireland can direct the provision or pricing of insurance products, per the EU framework for insurance (Solvency II Directive).
Updates and revisions to the Flood Maps produced under the CFRAM Programme and as part of Flood Relief Schemes may occasionally be required due to a change in physical conditions, detection of errors or based on other specific evidence. In these circumstances a Flood Map Review may be undertaken.
A Flood Map Review is a two-stage process with the first stage representing a screening exercise. Where there is sufficient evidence provided that a published Flood Map does not reflect the current conditions, the OPW will proceed to a detailed re-assessment of the area in question.
For full details of the Flood Map Review Programme, see the Flood Map Review Programme - Guidance Note.
Insurance Ireland, the representative organisation for insurance in Ireland, operates an Insurance Information Service for those who have queries, complaints or difficulties in relation to obtaining insurance, which can be contacted at 01 676 1914 or feedback@insuranceireland.eu. Similarly, Brokers Ireland, the representative body for insurance brokers in Ireland, has access to a wide range of providers and products and can offer advice for customers when sourcing cover. Brokers Ireland can be reached at 01 661 3067. Furthermore, where an individual considers that they have been treated unfairly, they have the option of making a complaint to the Financial Services and Pensions Ombudsman (FSPO). The FSPO can be contacted either by email at info@fspo.ie or by telephone at 01 567 7000.
The OPW has a role to assist insurance companies to take into account the protection provided by completed flood defence schemes. In this regard, the OPW has a Memorandum of Understanding (MoU) with Insurance Ireland. A working group meets to discuss the sharing of data on completed flood relief schemes under the terms of the MoU. The membership of the Working Group includes representatives of the OPW, Insurance Ireland, industry members and the Departments of Finance and Housing, Local Government and Heritage. The MoU sets out principles of how the two organisations work together to ensure that appropriate and relevant information on these completed schemes is provided to insurers to facilitate, to the greatest extent possible, the availability to the public of insurance against the risk of flooding. While the MoU does not guarantee the availability of insurance, Insurance Ireland members have committed to take into account all information provided by the OPW when assessing exposure to flood risk within these protected areas.
There are no records of funding being provided by the OPW for flood relief measures in the Paulstown area.
Freedom of Information
Ceisteanna (323)
Denise Mitchell
Ceist:323. Deputy Denise Mitchell asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if there are any plans that housing organisations which are listed on the approved housing bodies register be prescribed as bodies which are subject to the Freedom of Information Act 2014; and if he will make a statement on the matter. [2676/25]
Amharc ar fhreagraFreagraí scríofa
A comprehensive review of the FOI regime has been undertaken and is nearing completion.
The review process has been an open and collaborative one, taking in the views of a wide range of stakeholders. It commenced with a scoping process which sought the views of stakeholders across all sectors in setting the direction of the review. Approximately 1,200 responses were received from individuals, organisations, and public bodies. In addition, a customer satisfaction survey was undertaken to which a further 1,100, responses were received. This sought the views of both requesters and the staff of public bodies involved in processing requests. Based on key themes identified in the previous stages of information gathering, a full public consultation was undertaken, with 60 further responses received. In order to further tease out particular issues, a series of focus group sessions and interviews were carried out with key stakeholder groups. This process of engagement was accompanied by a review of international approaches to FOI, seeking to identify best practices and innovations globally. The report is now being finalised.
Pending publication of the review report, there are no plans at present to prescribe any further bodies for the purposes of the legislation. Moreover, the process of prescribing any further bodies, as set out in the legislation, would require consultation in the first instance with the Minister for Housing, Local Government and Heritage, who has policy responsibility for the Housing (Regulation of Approved Housing Bodies) Act 2019.
Departmental Schemes
Ceisteanna (324)
James Lawless
Ceist:324. Deputy James Lawless asked the Minister for Public Expenditure, National Development Plan Delivery and Reform to examine the case of a property in County Kildare (details supplied); and if he will make a statement on the matter. [2711/25]
Amharc ar fhreagraFreagraí scríofa
The progression of Chapter 4 (188) of the Historic and Archaeological Heritage and Miscellaneous Provisions Act 2023 would be a matter for the Department of Housing, Heritage and Local Government.
It should be noted, however, that Castletown House is not designated as a National Monument so would not fall under the remit of this Act. It should also be further noted, that the State has its own access to Castletown House via the Celbridge Gate and therefore does not need to rely on this legislation to legally access this important national heritage site.
Ministerial Responsibilities
Ceisteanna (325)
Matt Carthy
Ceist:325. Deputy Matt Carthy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will publish the Ministerial brief he received following the recent formation of the Government. [2766/25]
Amharc ar fhreagraFreagraí scríofa
The Incoming Minister’s Brief presented to me by my Department following my appointment as Minister will be published in the coming weeks. The published version will be subject to any relevant exemptions in the Freedom of Information Act, 2014.
Departmental Funding
Ceisteanna (326)
Aidan Farrelly
Ceist:326. Deputy Aidan Farrelly asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the amount raised in revenue from third parties taking a leased fixing on a Garda communications mast in 2024 and to date in 2025, by the revenue raised and by station and or location of the mast. [2796/25]
Amharc ar fhreagraFreagraí scríofa
The 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.
The table at the following link shows 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 and to date in 2025.
Question No. 327 answered with Question No. 319.