Written Answers Nos. 259-278
259. Deputy Pearse Doherty asked the Minister for Finance if consideration has been given to introducing laws in relation to failure to prevent tax evasion similar to those contained in the Corporate Criminal Offences Clause within the Criminal Finances Act in Britain; and if he will make a statement on the matter. [13197/25]
Amharc ar fhreagraI am advised by Revenue that section 1079 Taxes Consolidation Act 1997 (TCA) imposes obligations on all auditors and tax advisers who become aware, in the course of their normal work, of material tax evasion or non-compliance committed by a client company, to report this to the company and request that the matter be rectified or that the company should report the offence to Revenue. The section also provides that if, at the end of six months, it is not established to the satisfaction of the auditor or adviser that the matter has been so rectified or reported, the auditor or adviser must cease to act as auditor, or cease to assist or advise the company in tax matters for a period of either three years from the date of the auditor or adviser’s report to the company or until the auditor or adviser is satisfied that the matter has been rectified or reported, whichever is the earlier.
Where an auditor ceases to act for the company, they must deliver a notice in writing to the company stating that they are ceasing to act and, within 14 days after such delivery, deliver a copy of the notice to an officer nominated by the Revenue Commissioners.
It is an offence for an auditor or tax adviser to fail to comply with these obligations. A person convicted of such an offence is liable on summary conviction to a fine of €1,265 which may be mitigated to not less than one-fourth part of such fine, or on conviction on indictment, to a fine not exceeding €6,345 or, at the discretion of the court, imprisonment for a term not exceeding two years, or to both fine and imprisonment.
The Code of Practice for Revenue Compliance Interventions sets out details of referrals which may be made to professional bodies. Section 851A TCA, which deals with the confidentiality of taxpayer information, provides that Revenue may disclose taxpayer information to a professional body where it is satisfied that the work of the agent does not meet the standards of that body. It is a matter for the relevant professional body to examine the referral and take any necessary action, under its own procedures. Such referrals will only be made in the most serious of cases, for example, cases of significant and/or repeated non-adherence to professional standards.
The Tax Administration Liaison Committee Audit Sub-Committee is a forum where Revenue and tax practitioners can discuss and address issues relating to compliance interventions and other compliance matters.
I am further advised by Revenue that it continually reviews the powers and sanctions provided for in the TCA, to ensure they are fit for purpose, and make proposals for change when appropriate.
Separately, the Deputy may be aware of the provisions of the Protected Disclosures Act 2014 (as amended), including the robust protections for workers who report information about potential wrongdoing encountered in a work-related context. Revenue is fully committed to its obligations under the Act and welcomes all information about potential wrongdoing related to tax, duty or customs controls. Revenue’s director of internal audit is a prescribed person under the Protected Disclosures Act to receive such information.
Revenue has structures in place to support workers and facilitates them to safely report potential wrongdoing in a number of ways. In December 2023, Revenue expanded its external protected disclosure reporting channels to include a dedicated voicemail service and a secure online protected disclosures reporting form which is easily accessible on the Revenue website at ros.ie/protected-disclosures-web/input/contact. It is also possible to make a protected disclosure to Revenue via email or by post. All protected disclosure reports are treated seriously and with utmost confidentiality. Revenue also accepts anonymous disclosures of information.
In 2024, a total of 171 reports received through these channels were assessed as meeting the criteria to be considered a protected disclosure. This is an increase of just over 450% on the 31 reports received through these channels in 2023.
When Revenue receives a protected disclosure report the information is risk assessed and appropriate follow-up action taken where a business or individual is suspected of non-compliance with their tax and/or duty obligations. Follow up action in this regard is undertaken in line with the Code of Practice for Revenue Compliance Interventions. The outcome of these compliance interventions can be monetary, such as identification of additional tax/duty liabilities, and/or non-monetary, such as tax head registration, tax head cessation, debt collection via a Phased Payment Arrangement, etc.
If the wrongdoing reported does not fall within the scope of responsibility of Revenue’s Director of Internal Audit, the report is securely transmitted to the most appropriate prescribed person, or to the Office of the Protected Disclosures Commissioner. Because of its obligations to preserve taxpayer confidentiality under section 851A TCA, Revenue does not provide any feedback to the reporting person on the outcome of an investigation into tax/duty evasion.
260. Deputy Pearse Doherty asked the Minister for Finance if consideration has been given to increasing regulation of tax advisors; and if he will make a statement on the matter. [13198/25]
Amharc ar fhreagra261. Deputy Pearse Doherty asked the Minister for Finance the estimated share of tax advisors operating outside of professional body oversight; and if he will make a statement on the matter. [13199/25]
Amharc ar fhreagraI propose to take Questions Nos. 260 and 261 together.
I am advised by Revenue that any person properly authorised by a taxpayer to do so can act as an intermediary on behalf of that taxpayer, i.e. make returns on that person’s behalf or make representations on their behalf to Revenue.
Revenue require that a taxpayer provide written confirmation of any such authorisation and has recently introduced a new process to protect taxpayers by requiring them to confirm these authorisations to Revenue via its online services.
Revenue’s intermediary registration process does not capture details of any membership of professional bodies that may be held by persons appointed by taxpayers to act on their behalf. Therefore, Revenue has no data from which to provide the information requested by the Deputy.
I am advised by Revenue that it has no role in the training or approval of persons acting as tax intermediaries or advisors. I am further advised that Revenue has no statutory role or responsibility in regulating tax advisors and has no statutory mandate to regulate those who hold themselves out as tax advisors.
Revenue has published guidelines for agents or advisors acting on behalf of taxpayers in its Tax and Duty Manual (TDM) Part 37-00-04b (which can be found at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-37/37-00-04b.pdf).
The TDM sets out that it issues a ‘Tax Agent Identification Number’ (TAIN) to agents and advisors to enable them to engage with Revenue on behalf of clients. The use of a TAIN gives agents access to functionality in ROS, including enabling practitioners to file returns, make payments, submit notifications or applications and submit enquiries on behalf of their clients. However, the granting of a TAIN does not constitute approval or an endorsement by Revenue of an entity’s conduct or competency as a tax advisor.
Revenue is currently revising this TDM to provide greater clarity on its expectations for TAIN holders. The updated guidelines will set out in more detail how Revenue will address non-compliance with the TDM through its Agent Assurance Programme, and the actions Revenue may take where expectations are not met. This includes the removal of a TAIN in certain cases.
Additionally, Revenue has recently revised the process whereby agents for PAYE clients were authorised to receive refunds directly from Revenue on behalf of their clients (known as the PAYE A2 facility). The authorisation form for the PAYE A2 facility was withdrawn with effect from 1 January 2025 for any new clients who sign up to an agent. For existing clients, the PAYE A2 facility will be withdrawn before 31 December 2025. This change means that where a refund or repayment of Income Tax or USC is due to a taxpayer it will be paid directly to the taxpayer and not to their authorised agent. This change does not impact an agent's ability to access their client's Revenue record or provide services in respect of same. This change was made in the best interest of taxpayers, to ensure that taxpayers themselves receive the tax refund due to them, directly from Revenue.
262. Deputy Pearse Doherty asked the Minister for Finance the number of trusts administered in the State; the number of trustees resident in the State; the number of trustees registered with revenue on the central register of beneficial ownership of trusts, in tabular form; and if he will make a statement on the matter. [13204/25]
Amharc ar fhreagraAs the Deputy will be aware, Ireland is a common law jurisdiction, therefore trusts are used for a variety of purposes, many of which are of a personal nature, for example, a grandparent may create a trust for their grandchild's education. In addition, trusts in Ireland also apply inter alia to trade unions, charities, sports clubs, and student unions. Consequently, there are trusts with no filing obligations, therefore it is not possible to provide a total number of trusts and trustees, within the State.
Anti-money laundering legislation requires each EU Member State to establish a Central Register of Beneficial Ownership of Trusts (CRBOT). The purpose of the CRBOT is to help prevent money laundering and terrorist financing by improving transparency on who, ultimately, owns and controls trusts. Trustees have a legal obligation to register details of relevant Irish trusts and their beneficial owners on the CRBOT portal, which is administered by Revenue.
Statutory Instrument No. 194 of 2021 (“the SI”) transposes into Irish law the provisions of the 5th Anti-Money Laundering Directive (5AMLD) which relate to trusts. 5AMLLD provides strict requirements for specific information to be maintained by each Member State to prevent money laundering and terrorist financing across the European Union. The SI prescribes a legal obligation on the trustee to register their trust on CRBOT within 6 months of it being established and, the obligation to update this registration within 14 days of any subsequent amendment. The SI also defines trusts that should register on the CRBOT, as being an express (generally taken as low risk) trust established by deed or other declaration in writing.
Revenue has also worked to simplify the registration process for non-resident trustees and is engaged in ongoing legislative work with my Department in preparation for the subsequent 6thAnti-Money Laundering Directive (6AMLD). Further details about the CRBOT are available on the Revenue website, at www.revenue.ie/en/crbot/index.aspx.
|
Date |
Total No. of Registered Trusts |
Total No. of Beneficial Owners Recorded |
|
11/03/2025 |
14,351 |
83,010 |
263. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 279 of 5 February 2025, if any share of the 19.4 billion euro grouped under the short-term paper is made up of each of the funds Infrastructure, climate and nature fund, future Ireland fund and the social insurance fund; for details of the remainder of the debt categorised under the short-term paper; and if he will make a statement on the matter. [13206/25]
Amharc ar fhreagraExchequer short-term paper outstanding at year-end 2024 amounted to €19.4bn and consisted of Exchequer Notes and Central Treasury Notes.
Neither the Future Ireland Fund nor the Infrastructure, Climate and Nature Fund had investments in Exchequer short-term paper at year-end 2024.
The Social Insurance Fund was the largest single holder of short-term paper at end 2024 – with €8.8bn in holdings. The remaining €10.6bn comprises holdings by State entities and other smaller State funds.
265. Deputy Emer Currie asked the Minister for Finance if he will consider providing tax relief on certain foods for families with children who have severe food allergies, similar to the supports available for coeliacs and diabetics; and if he will make a statement on the matter. [13221/25]
Amharc ar fhreagraSection 469 of the Taxes Consolidation Act 1997 (TCA) provides for tax relief where an individual proves that he or she has incurred costs in respect of qualifying health expenses.
Only "health expenses" incurred in the provision of “health care”, which has been carried out or advised by (in certain circumstances) a practitioner, will qualify for tax relief.
Health care is defined as the “prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability”.
Health expenses are defined as “expenses in respect of the provision of health care” and may include, but are not limited to, the following:
• the services of a practitioner,
• diagnostic procedures carried out on the advice of a practitioner,
• maintenance or treatment necessarily incurred in connection with the services of a practitioner or diagnostic procedures carried out on the advice of a practitioner,
• drugs or medicines supplied on the prescription of a practitioner, and
• the supply, maintenance or repair of any medical, surgical, dental or nursing appliance used on the advice of a practitioner.
A practitioner is defined as "any person who is:
• registered in the register established under section 43 of the Medical Practitioners Act 2007,
• registered in the register established under section 26 of the Dentists Act, 1985, or,
• in relation to health care provided outside the State, entitled under the laws of the country in which the care is provided to practice medicine or dentistry there".
Revenue guidance sets out that the health expenses relief can be claimed in respect of certain food products for individuals who:
• are coeliac and must purchase gluten free foods specifically manufactured to be gluten free.
• are diabetic and must purchase food products manufactured specifically for diabetics.
In order to make a claim for such food products, a letter from a doctor stating that the individual is coeliac or diabetic is required.
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 at the following link: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-12.pdf
Finally, I would note that the health expenses relief is a longstanding and broadly availed of relief. In 2022, the cost of tax relief for health expenses (excluding nursing home expenses) was €201.1 million and it was availed of by 662,900 claimants. I currently have no plans to amend section 469 TCA.
266. Deputy Pearse Doherty asked the Minister for Finance to the level of corporation tax paid by the domestically operating insurance sector; and if he will make a statement on the matter. [13268/25]
Amharc ar fhreagraI am advised by Revenue that it is not possible to separately identify insurance companies providing risk cover specifically to persons located in the State. However, the Deputy may wish to note that the aggregate amounts of corporation tax paid by all entities operating in this sector are provided under “Financial & Insurance Activities” in the ‘Revenue net receipts by Sector’ information available on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-sector.aspx
267. Deputy Pearse Doherty asked the Minister for Finance the categories of exchange-traded funds that are subject to the deemed disposal; the category of exchange-traded funds that are exempt; and if he will make a statement on the matter. [13269/25]
Amharc ar fhreagraThe term “Exchange Traded Fund” or “ETF” is a general investment industry term that refers to a wide range of investments. ETF investments can take many different legal and regulatory forms even where they are established within the same jurisdiction.
An ETF is usually an investment fund whose units are held in a recognised clearing system and are traded on a regulated stock exchange, although the name ETFs may also be used to describe certain funds whose units are sold over the counter (“OTC”). A typical ETF can be compared to a tracker fund in that it will seek to replicate a particular index.
There is no separate taxation regime for ETFs.
As collective investment funds, they generally come within the regimes set out in the Taxes Consolidation Act 1997 for such funds. The domicile of the ETF will generally determine the applicable fund regime, specifically whether the ETF falls within the domestic fund regime or the offshore fund regime.
Irish domiciled ETFs
Where the domestic fund regime applies, a ‘gross roll-up’ applies such that there is no annual tax on income or gains arising to a fund. Instead, exit tax arises in respect of payments made to certain unit holders in that fund or on the sale of units by those unit holders. To prevent indefinite or long-term deferral of this exit tax, a disposal is deemed to occur every 8 years. The taxable gain arising on the 8-year deemed disposal (the chargeable event) is the value of the units at the time less the amount invested.
Exit tax applies at a rate of 41% in respect of Irish resident individual investors (unless the fund is a Personal Portfolio Investment Undertaking in which case tax at 60% applies), and 25% in respect of Irish resident corporate investors. For individual investors, USC does not apply and PRSI may apply.
Where the units in an Irish domiciled ETF are bought and sold on a stock market (i.e. quoted) and cleared through a recognised clearing system, the investor must account for the tax through the self-assessment system. Where the units in the ETF are not quoted and cleared, the fund must remit the exit tax to Revenue.
EU /EEA and OECD domiciled ETFs
As regulated funds located in other EU/EEA countries are subject to the same regulation as Irish funds, the tax treatment of an investment made in such a fund is similar to that which applies in respect of an investment made in an Irish domiciled ETF.
Investments in funds located in other OECD member states, where the fund is substantially similar to an Irish fund, are also taxed on a similar basis to investments in Irish funds.
For an ETF which is domiciled in the EU/EEA or in another OECD member state, but which is not substantially similar to a domestic Irish fund, the applicable tax treatment in respect of income and gains arising will follow the general principles of tax. That is, any income payments will be subject to income tax at the standard (20%) or higher (40%) rate, as appropriate, or corporation tax at 25% for corporate investors. For individual investors, USC and PRSI may apply. Gains on disposals will be subject to capital gains tax (CGT) at 33%.
An EU/EEA or OECD domiciled fund cannot apply Irish exit tax. Therefore, Irish investors are required to account for this tax through the self-assessment system.
ETFs domiciled outside EU/EEA/OECD member states
Funds that are not located in an OECD member state, or the EU/EEA, are taxed differently depending on whether they are distributing or non-distributing funds.
There is no 8-year deemed disposal for these other offshore funds.
Broadly, a distributing ETF is one that distributes its profits to its unit holders from year to year, and it is certified by Revenue as a distributing fund. The list of distributing funds approved by Revenue is published on the Revenue website at: www.revenue.ie/en/companies-and-charities/documents/list-distributing-offshore-funds.pdf
Investments in distributing ETFs are taxed as follows:
• income payments from a distributing offshore ETF are subject to income tax under the general principles of taxation. USC and PRSI may therefore be applicable.
• gains arising on disposals are subject to CGT at a rate of 40%.
A non-distributing ETF is one that is not certified as a distributing ETF. Investments in non-distributing ETFs are taxed as follows:
• income payments are subject to income tax under the general principles of taxation. USC and PRSI may be applicable.
• gains arising on disposals of investments in a non-distributing ETF are charged to income tax under Case IV. Although these disposals are charged to income tax, the amount of the gain on the disposal is calculated according to general CGT rules. USC and PRSI may be applicable.
Irish investors are required to account for the tax due on either distributing or non-distributing ETFs through the self-assessment system.
To assist taxpayers in determining the appropriate tax treatment for investments in ETFs, Revenue has published guidance which is available on the Revenue website at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-27/27-01a-03.pdf.
In October 2024, my predecessor published the ‘Funds Sector 2030: A Framework for Open, Resilient & Developing Markets’, a wide-ranging review of the funds and asset management sector. The Review fulfilled certain recommendations of the Commission on Taxation and Welfare 2022 report which called for, among other things, an examination of the taxation regime for funds and life assurance policies, with the goal of simplification and harmonisation where possible.
The Report arising from the Review sets out a series of recommendations to ensure that, in pursuit of continued growth in the funds and asset management sector, Ireland’s funds sector framework remains resilient, future-proofed, supportive of financial stability and a continued example of international best-practice.
The 2025 Programme for Government has committed to progress and publish an implementation plan taking into consideration the Funds Review recommendations to unlock retail investment and opportunities to grow this sector in Ireland and I, working with my officials, will consider next steps in this regard over the coming months.
268. Deputy Matt Carthy asked the Minister for Finance if his Department, or any agency under his Department’s remit, have, since 1 November 2024, entered any contract in respect of a hotel (details supplied) or have had any discussions, or received any offers, in respect of using this premises for any reason; the details of same; and if he will make a statement on the matter. [13277/25]
Amharc ar fhreagraI am advised that neither my Department, nor any of the bodies under the aegis of my Department have entered into contract with the named hotel or had any discussions, or received any specific offers, in respect of using the premises for any reason, since 1 November 2024.
269. Deputy Aidan Farrelly asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the total number of copper communication lines within his Department currently in active operation and for which his Department is paying for on a monthly basis inclusive of ISDN, PTSN and copper-based lease lines; and if he will make a statement on the matter. [12991/25]
Amharc ar fhreagraI can confirm that there are no active ISDN, PSTN or copper-based lease lines in use, or being paid for by this Department.
270. Deputy Aidan Farrelly asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the total number of copper communication lines currently in active operation across all Government Departments, Stage agencies and public bodies, for which Exchequer funding is paying for on a monthly basis inclusive of ISDN, PTSN and copper-based lease lines; and if he will make a statement on the matter. [12996/25]
Amharc ar fhreagraI wish to advise the Deputy that there are no active ISDN, PSTN or copper-based lease lines in use or being paid for by my Department. The Office of the Government Chief Information Officer is a Division of the Department which, inter alia, manages the Government Network which is used by over 160 Public Service Bodies and it does not have any active or paid for ISDN/ PSTN or copper-based lines.
The position in respect of the bodies under the aegis of the Department is set out below. None of the other bodies under the aegis have active ISDN, PSTN or copper-based lines in use or being paid for.
|
Division name |
No. of copper comm lines (DSL) |
No. of ISDN lines |
No. of PTSN lines |
Exchequer funding (Y/N) |
Monthly Costs (ex. VAT) |
|
OPW |
57 |
18 |
274 |
Y |
€9,976 |
|
State Lab |
Nil |
Nil |
7 |
Y |
€219.60 |
|
PAS |
Nil |
Nil |
4 |
Y |
€102.04 |
The vast majority of telephony services within OPW are now delivered via an Internet cloud provider and legacy copper circuits have been discontinued. Copper lines are still required to provide DSL broadband services to certain remote OPW sites where faster alternatives (e.g. fibre or mobile broadband) are not available. Other copper lines are required across OPW's 138 sites for reasons of safety and security e.g. building alarm systems, telephones in lifts etc.
271. Deputy Paul Murphy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if the OPW will take an initiative to clean up and showcase a recognised national monument (details supplied). [13012/25]
Amharc ar fhreagraThe Office of Public Works (OPW) is responsible for the conservation, maintenance and presentation of some 780 designated National Monuments in State ownership or in the guardianship of the Minister for Heritage.
While the 8th century monastic rampart behind Saint John’s House in Tallaght is a recorded monument, it is not a designated National Monument recognised under the relevant legislation.
As such, it falls outside of the OPW’s remit in terms of conservation and maintenance. The Deputy is advised to contact South Dublin County Council for further assistance in this matter.
272. Deputy Pearse Doherty asked the Minister for Public Expenditure, National Development Plan Delivery and Reform when the Office of Government Procurement will complete the Capital Works Management Framework review; when the review will be published; all external contracts entered into regarding the review, the duration, cost and purpose of each contract, in tabular form; and if he will make a statement on the matter. [13175/25]
Amharc ar fhreagraA review of the policies and practices deployed in the procurement of public works projects commenced in March 2019 and is ongoing. The focus of the review is on improving the delivery of construction projects in terms of quality, timely delivery and cost outcomes. The review has already delivered, and will continue to deliver significant changes to the CWMF over the coming years. The review process involves extensive engagement, both with industry stakeholders, and with the public bodies charged with the delivery of public works projects on a broad range of issues such as:
- price variation
- risk management
- creating a better quality: price balance in the award of contracts
- adoption of BIM on public works projects
- liability, indemnity and insurance requirements
- performance evaluation
- encouraging collaborative working
A high-level strategy has been developed with the Government Contracts Committee for Construction (GCCC) that will guide the implementation of the review and will be addressed primarily through the progressive refinement and enhancement of the CWMF.
All external contracts entered into regarding the review.
|
Contract |
Duration |
Cost |
Purpose |
|
Éamonn Conlon |
Three months |
€12,300.00 |
Early collaboration framework |
|
EY Ireland |
14/02/2020 - 12/12/2023 |
€213,925.62 |
Economic advice re price variation mechanisms in public works projects and inflation in the construction sector |
|
Indecon |
€129,275.00 |
Review of the Standing Conciliator and Project Board |
|
|
McCann Fitzgerald Solicitors |
18/11/2020 - 18/11/2024 |
€218,682.35 |
Covid co-operation frameworkprofessional indemnity insurance,Inflation co-operation framework Amendments to the public works contracts for inflation liability caps for PWCs and COEs, Collateral warranties for sub-contractors, sub-consultants Amendments to SAQs |
|
Mitchell McDermott |
12/06/2023 - 14/07/2023 |
€23,529.00 |
Cost control templates to incorporate ICMS |
|
Ove Arup & Partners Ltd t/a Arup |
27/05/2024 - 27/05/2026 |
€68,561.10 |
Review of health and safety provisions in the template procurement documentsReview of Build Digital templatesChanges to percentage addition to hourly labour rates |
|
Sonas Innovation Ltd |
23/08/2024 - 23/08/2028 |
€261,112.00 |
Digitalisation of Suitability Assessment Questionnaire (SAQ) and development of a Procurement Portal |
|
Sonas Innovation Ltd |
29/06/2022 - 12/12/2023 |
€51,000.00 |
Business Analyst for Suitability Assessment Questionnaire |
|
Sterling DCS Limited |
22/05/2024 - 22/05/2025 |
€2,400.00 |
Supply Digital service to calculate Cost and Carbon digital data |
Statement
The Capital Works Management Framework (CWMF) encapsulates all aspects of public works delivery from inception through to completion and review. It does this by means of a comprehensive suite of guidance, including best practice project management, cost control, design development as well as providing a suite of template tender documents and contracts. It was developed in 2007 in response to the prevailing challenges at that time and points contracting authority to clear delivery pathways in a complex technical, commercial and highly regulated environment.
The nature of public works delivery is changing in response to reducing the environmental impact of construction, developing more efficient methods of delivery such as off-site construction and the adoption of digital project delivery processes to enable these developments.
An agile approach to the review of the CWMF has therefore been adopted based on work streams that have been developed in consultation with stakeholders aimed at addressing these aspects as well as the issues that are impacting project delivery.
This approach enables focused engagement with a range of stakeholders in a structured fashion. The intention is that once recommendations are developed that these can be implemented to progressively refine core elements of the CWMF. This approach is preferred over one that seeks to complete a comprehensive report which may not reflect market conditions once the implementation phase commences.
The review involves engagement at different levels with contracting authorities and industry, it also requires input from a range of technical perspectives, cost management experts and specialist lawyers in the development of solutions. Coupled with that it must consider new and innovative measures to streamline processes and develop tools that will enable the better management of projects as well as improved quality and environmental outcomes.
The disruption caused by the pandemic and its aftermath diverted resources to developing responses to the exceptional events that have arisen since February 2020 where the focus shifted to developing the co-operation frameworks to address the shutdowns, the changes imposed on working conditions as a result of social distancing and, most recently, the exceptional levels of inflation.
My department not only developed these solutions but provided extensive support to contracting authorities in operating the measures since 2020. It should be noted that much of the research and groundwork already undertaken since the review commenced has enabled an agile and swift response to safeguard the assets being developed as part of the NDP.
These solutions include the following:
- Fixed Price risk in consultancy contracts – Amended forms of contract published September 2024
- Updated collateral warranties were published on in 2024 to reflect the liability cap in the main contract down to sub-contractors.
- Revised levels of professional indemnity insurance issued in 2022
- Liability risk – Consultant’s and Contractor’s liability capped 2023
- Fixed Price risk in public works contracts – Moderation and simplification of the Price Variation clause 2021-23
- Beginning in 2023 measures to address the carbon footprint of public works projects and the adoption of Building Information Modelling have been announced that will have far reaching implications for project delivery. There is ongoing research into the integration of cost and carbon data requirements into the CWMF.
- The templates created for the CWMF include updated reporting requirements for cost planning on projects to the International Cost Management Standard (ICMS). ICMS is a global standard for benchmarking and reporting of construction project cost and covers both capital and whole life costing, while providing a way of presenting costs in a consistent format. The new Reporting Templates are initially mandatory for cost, and optional for carbon. These rules will make it easier to define life-cycle costs, and also align with BIM requirements.
- A key theme of the review of the CWMF is the development of high quality information to enable better-informed decision making and reducing risk on construction projects.
- Building Information Modelling (BIM) represents a standards driven process to structure the information generated on a construction project. A high level implementation plan was outlined by Minister DPENDR and Minister of State for Public Procurement in July 2023 setting out dates for a phased adoption of BIM on public works projects.
- The implementation strategy has factored in the varying levels of BIM skills that currently exist in the Irish Construction Sector. Over the next 3 years these requirements will be extended to include the engagement of consultants and contractors down to projects with a value less than €1m. At that point all public works projects will have BIM requirements incorporated.
- The first of a number of digitalisation projects aimed at digitalising the CWMF is due to be launched in Q3 of 2025. A digital pre-qualification solution is under development currently which will significantly reduce the administrative burden on contracting authorities setting up, and prospective tenderers responding to, the pre-qualification questionnaire. - A key element of the procurement process, it will enable greater levels of participation and enhance competition for public works projects.
Engagement continues with the Departments of Enterprise, Trade and Employment and Housing, Local Government and Heritage on developing an approach to sustained Modern Methods of Construction (MMC) adoption
There are a range of supports and dependencies that are external to the OGP that are under development to enable industry to respond to these new demands and the OGP is working with bodies such as the Irish Green Building Council and the Build Digital Project on these initiatives. Consultation and engagement with public bodies and industry is a key aspect of the successful implementation of these new approaches.
The GCCC has established a working group to develop a model to engage construction and manufacturing expertise early in the design stage to foster collaboration and explore innovative construction solutions. The model is intended to be scalable to service both programmes and projects including small and large projects. It will facilitate greater adoption of off-site solutions as well as finding solutions in conservation and complex engineering structures.
Together these reform processes will lead to meaningful policy change and will assist in delivering better value for money for the taxpayer in the implementation of Project Ireland 2040.
273. Deputy Pearse Doherty asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the details of any secondments from consulting firms to his Department since 2020; the consulting firm involved; the purpose of the secondment; the durations of the secondments; who paid the salary of the individual seconded; and if he will make a statement on the matter. [13188/25]
Amharc ar fhreagraThe information requested by the Deputy in respect of secondments from consulting firms to my Department since 2020 is set out in the table below. There was one such secondment in the period in question.
|
Consulting Firm |
Duration of Secondment |
Funding |
Purpose of Secondment |
|
Mazars |
22/04/24 – 20/12/24(8 months) |
The Department reimbursed Mazars for costs incurred. |
Temporary Auditor seconded to assist with additional workload |
274. Deputy Michael Healy-Rae asked the Minister for Public Expenditure, National Development Plan Delivery and Reform for an update on a matter (details supplied); and if he will make a statement on the matter. [13194/25]
Amharc ar fhreagraThe Office of Public Works (OPW) is responsible for the implementation of the EU Floods Directive. It is also responsible for the maintenance of Arterial Drainage Schemes and Flood Relief Schemes completed under the Arterial Drainage Acts, 1945 and 1995 as amended. The maintenance of all drainage schemes carried out under earlier Acts, known as Drainage Districts, is the responsibility of the relevant Local Authority.
The area in question does not form part of an Arterial Drainage Scheme and therefore the OPW has no responsibility for the maintenance of the channel, nor any authority to carry out any works there.
In general, responsibility for watercourses outside of the remit of local authorities and the OPW is a matter for the landowner(s) concerned who have an important role in ensuring that watercourses are managed and free flowing so that in extreme weather events the risk of flooding can be minimised. A guide to the rights and responsibilities of landowners is available online at static-floodinfo.s3-eu-west-1.amazonaws.com/static/floodmaps/docs/riparian-guide-january-2020.pdf.
Where flood risk relates to communities, the Council may apply to the OPW for funding of flood mitigation works under the Minor Flood Mitigation Works and Coastal Protection Scheme. 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, with the balance being funded by the local authority concerned. Any application received is considered in accordance with the scheme eligibility criteria, which comprise economic, social and environmental criteria including a requirement that any measures are cost beneficial, and having regard to the overall availability of resources for flood risk management.
275. Deputy Matt Carthy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if his Department, or any agency under his Department’s remit, have, since 1 November 2024, entered any contract in respect of a hotel (details supplied) or have had any discussions, or received any offers, in respect of using this premises for any reason; the details of same; and if he will make a statement on the matter. [13283/25]
Amharc ar fhreagraI wish to advise the Deputy that neither my Department nor any of the bodies under its aegis have entered any contract, had any discussion or received any offers in respect of the organisation specified.
276. Deputy Seamus Healy asked the Minister for Enterprise, Trade and Employment the number of businesses in Tipperary that applied for the Power Up grant; the number of the applications that were successful; and the total value of the grants approved. [12961/25]
Amharc ar fhreagraIn total, the Increased Cost of Business (ICOB) and Power Up grant schemes paid out over €400 million to SMEs right across the country.
In order to get payments to businesses before the end of 2024, the Power Up grant was aligned with the ICOB scheme. Both grant schemes are now closed.
In relation to County Tipperary, there were 1847 applications for the Power Up grant. 1833 businesses were approved with an associated grant value of €7,332,000.
277. Deputy Aidan Farrelly asked the Minister for Enterprise, Trade and Employment the total number of copper communication lines within his Department currently in active operation and for which his Department is paying for on a monthly basis inclusive of ISDN, PTSN and copper-based lease lines; and if he will make a statement on the matter. [12983/25]
Amharc ar fhreagraMy Department currently has five PSTN lines in active operation in four locations. They are used for DSL Broadband connections and emergency phones in lifts. My Department has no ISDN or leased lines.
278. Deputy Grace Boland asked the Minister for Enterprise, Trade and Employment the progress his Department has made establishing the small business unit; and if he will make a statement on the matter. [13056/25]
Amharc ar fhreagra279. Deputy Grace Boland asked the Minister for Enterprise, Trade and Employment the stakeholders that will be included in the small business unit; and if he will make a statement on the matter. [13057/25]
Amharc ar fhreagra280. Deputy Grace Boland asked the Minister for Enterprise, Trade and Employment the terms of reference for the small business unit; and if he will make a statement on the matter. [13058/25]
Amharc ar fhreagraI propose to take Questions Nos. 278 to 280, inclusive, together.
The Programme for Government is clear in the intention to support small businesses and, in particular, the retail and hospitality sectors. The Small Business Unit in my Department will be one of the tools utilised to ensure that small businesses have support and a dedicated focus in Government. Small businesses continue to be the backbone of our local and national economies.
My Department is working to ensure that the Programme for Government actions aimed at supporting small businesses are implemented in an effective and timely manner. These initiatives include rigorously implementing the SME Test, examining how to reduce administrative burdens on businesses, simplifying access to grants and support programmes, ensuring the Local Enterprise Offices are resourced, and increasing access to the National Enterprise Hub.
Developing Ireland’s enterprise base will remain a key focus for Government over the next five years and we will continue to review the supports available from our enterprise agencies and to ensure that we have the right structures in place in my Department to deliver them.
