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Gnáthamharc

Thursday, 27 Mar 2025

Written Answers Nos. 184-203

Tax Exemptions

Ceisteanna (184)

Pearse Doherty

Ceist:

184. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 250 of the 20 March 2025, to provide the total value of property that was exempt from CAT due to the heritage exemption in 2018 (details supplied); and if he will make a statement on the matter. [14641/25]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revenue that, due to its obligation to maintain taxpayer confidentiality, as provided for in Section 851A of the Taxes Consolidation Act 1997, and to uphold its Statistical Disclosure Control Protocol, data in relation to claims for CAT Heritage Exemption in 2018 has been supressed and cannot be provided.

Tax Data

Ceisteanna (185)

Pearse Doherty

Ceist:

185. Deputy Pearse Doherty asked the Minister for Finance for the total value of assets held in section 110 special purpose companies broken down by qualifying asset type; percentage shareholding held by persons on companies within the state and the top ten other jurisdictions for shareholders; the number of section 110 special purpose companies broken down by transaction type that they have indicated to revenue that they engage in CDO, CLO, RMBS, CMBS, loan origination, aircraft leasing, etc; the total value of funding sources from persons or companies with in the state; the top ten jurisdictions of the persons or companies indicated to revenue as funding sources; and if he will make a statement on the matter. [14642/25]

Amharc ar fhreagra

Freagraí scríofa

Section 110 of the Taxes Consolidation Act 1997 sets out a regime for the taxation of special purpose companies set up to securitise assets. The tax provisions are intended to create a tax neutral regime for bona-fide securitisation and structured finance purposes. The section 110 regime enables noteholders to invest through one structured vehicle, without giving rise to an additional layer of tax as compared to a direct investment in the underlying assets.

Securitisation allows banks to raise capital and to share risk and, by providing a repackaging and resale market for corporate debt, it lowers the cost of debt financing. It is accepted that having the option for more diversified sources of financing is good for investment and business. It is also important for financial stability in the economy, as the ability to securitise loan books plays an important role in allowing banks to meet their capital requirement obligations and to continue lending to businesses and individuals.

To come within the section 110 regime, a company must be a “qualifying company” and fulfil a number of conditions, including in relation to the type of assets that the company can hold and in turn the nature of activities that may be undertaken by the company. To be a qualifying company, section 110 TCA 1997 requires (among other things) that:

The company is tax resident in Ireland and carries on the business of holding or managing "qualifying assets". Generally speaking, qualifying assets are assets in respect of which securitisation transactions are undertaken. This includes a broad range of financial and other assets including shares, bonds, derivatives, loans, deposits, commodities, plant and machinery and invoices and other types of receivable.

The value of qualifying assets is at least €10 million at the time they were acquired by the section 110 company

Apart from the holding or managing of the qualifying assets, the company is not carrying on any other activities.

In order to avail of this regime, a company must, amongst other conditions, notify an 'authorised officer' in Revenue that:

- it is, or intends to be, a 'qualifying company'

and

- it meets the criteria of paragraphs (a) to (e) of the definition of 'qualifying company' Section 110(1) of the TCA, 1997.

I am informed by Revenue that it is not in a position to provide the information requested regarding estimated assets under management or the number of section 110 companies that owned Irish assets.

Irish resident section 110 companies are obliged to report quarterly data to the Central Bank under section 18 of the Central Bank Act 1971. The data reported includes details of the assets held by section 110 companies. This data can be found on the Central Bank website –

www.centralbank.ie/statistics/data-and-analysis/other-financial-sector-statistics/financial-vehicle-corporations/previous-statistical-releases

In the context of the specific questions that you have raised, the Central Bank have provided information as follows:

1. The total value of assets held in section 110 special purpose companies broken down by qualifying asset type

The Central Bank has provided the below table of Section 110 special purposes companies broken down by qualifying asset type.

Outstanding Amounts - € billions

Assets

Type of Assets

FVC

Other SPE

Total

Assets

Deposits and loan claims

101.6

139.6

241.2

Assets

Securitised loans

153.0

55.3

208.3

Assets

Securities other than shares

324.3

104.1

428.3

Assets

Other securitised assets

19.0

23.8

42.8

Assets

Shares and other equity

24.1

55.7

79.8

Assets

Other assets

43.8

103.3

147.1

Total

665.8

481.8

1,147.5

2. The percentage shareholding held by persons on companies within the state and the top ten other jurisdictions for shareholders

The Central Bank have confirmed that Section 110 companies typically issue little or no equity and are typically controlled by the sponsor(s) who generally do not hold shares. The Central Bank have provided a table below of the geographical breakdown of debt securities issued.

Outstanding Amounts - € billions

FVC

Other SPE

Total

Debt securities issued

526.5

178.6

705.1

Ireland

271.8

71.2

343.0

Other Euro Area

84.8

30.2

115.1

United Kingdom

90.0

15.6

105.6

United States

57.4

42.8

100.2

All Other Countries

22.4

18.8

41.2

3. The number of section 110 special purpose companies broken down by transaction type that they have indicated to revenue that they engage in CDO, CLO, RMBS, CMBS, loan origination, aircraft leasing, etc;

The Central Bank have confirmed that they do not publicly provide a breakdown of the number of section 110 companies by transaction type. The have provided a breakdown of section 110 companies by activity and total assets, including the five largest FVC categories and the 5 largest Other SPE categories is set out below.

SPE Activity

Total Assets

FVC

Collateralised Loan Obligations

270.2

FVC

Other

142.5

FVC

ABCP

67.8

FVC

Residential Mortgage Backed Securities

50.6

FVC

Trade Receivables

44.4

Other SPE

Investment Fund Linked

141.5

Other SPE

Other

79.7

Other SPE

Intra Group Financing

60.8

Other SPE

Loan Origination

52.2

Other SPE

External Financing

43.0

4. The total value of funding sources from persons or companies with in the state & the top ten jurisdictions of the persons or companies indicated to revenue as funding sources;

The Central Bank confirm that Section 110 companies are funded primarily by loans and deposits received, and debt securities issued. They have set out below a table of the liability side of section 110 companies, including the geographical counterparts for loans and deposits received and debt securities issued. The total value of funding sources from companies within the state is €435.1bn.

Outstanding Amounts - € billions

FVC

Other SPE

Total

Loans and deposits received

Total

72.9

187.3

260.2

Loans and deposits received

Ireland

18.5

73.5

92.0

Loans and deposits received

Other Euro Area

18.3

23.7

42.0

Loans and deposits received

United Kingdom

12.9

22.3

35.2

Loans and deposits received

United States

18.6

38.8

57.4

Loans and deposits received

All Other Countries

4.5

29.1

33.6

Debt securities issued

Total

526.5

178.6

705.1

Loans and deposits received

Ireland

271.8

71.2

343.0

Loans and deposits received

Other Euro Area

84.8

30.2

115.1

Loans and deposits received

United Kingdom

90.0

15.6

105.6

Loans and deposits received

United States

57.4

42.8

100.2

Loans and deposits received

All Other Countries

22.4

18.8

41.2

Capital and reserves

Total

-1.2

47.8

46.6

Other liabilities

Total

67.6

68.0

135.6

Total

665.8

481.8

1147.5

Cybersecurity Policy

Ceisteanna (186, 187)

Malcolm Byrne

Ceist:

186. Deputy Malcolm Byrne asked the Minister for Finance the number of actual and attempted cyberattacks on his Department during each of the years 2022, 2023 and 2024, the countries of origin of those attacks; and if he will make a statement on the matter. [14690/25]

Amharc ar fhreagra

Malcolm Byrne

Ceist:

187. Deputy Malcolm Byrne asked the Minister for Finance the total sum spent on cybersecurity measures within his Department during each of the years 2022, 2023 and 2024. [14672/25]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 186 and 187 together.

My Department’s IT systems are provided by the Office of the Government Chief Information Officer (OGCIO) who have advised me that they implement a multi layered defence-in-depth security strategy which is achieved through the effective combination of People, Processes, and Technology to support the implementation of appropriate security measures and provisions. This defence-in-depth security strategy includes the implementation of an extensive Information Security Management System (ISMS) comprising of many security policies and controls, which is aligned to and certified to the industry security standard ISO 27001:2022 to address risks from cyber security attacks. These security controls ensure that a consistent and effective approach is adhered to in the management of cyber security threats and incidents.

With the threat landscape constantly evolving, OGCIO continually enhance and strengthen ICT security to mitigate against emerging threats, risks, vulnerabilities and cybersecurity attacks. With this increased sophistication and complexity, the cyber criminals have become very proficient at masking their activity. As a result, it is not possible to determine the country of origin of attacks with any certainty. The OGCIO network is subject to continuous and ongoing cyber-attacks on a continuous basis which are intercepted at different levels of the multi layered defence-in-depth approach, including outside the OGCIO perimeter.

My Department and OGCIO also work closely with the National Cyber Security Centre (NCSC), which monitors, detects and responds to cyber security incidents in the State, and builds resilience in IT systems with particular emphasis on critical infrastructure and Government. Those resilience-building measures include a set of security requirements applied to critical infrastructure; a formal information sharing network, of which my Department is a member; and advisories circulated relating to vulnerabilities and risks across critical infrastructure and Government, which my Department follows.

The NCSC also encompasses the State's national/governmental Computer Security Incident Response Team (CSIRT-IE). The CSIRT-IE’s mission is to support Government departments and core agencies in responding to cyber security incidents. This includes in particular malicious cyber-attacks that could hamper the integrity of Government information system assets and/or harm the interests of the Irish State. CSIRT-IE also acts as a national point of contact for cyber-attacks involving entities within Ireland.

For operational and security reasons, my Department does not disclose details of systems and processes which could in any way compromise the Department's cybersecurity efforts. In particular, it is not considered appropriate to disclose any information which might assist criminals to identify potential vulnerabilities in cybersecurity arrangements in my Department.

It is also not possible to provide the exact number of cyber attacks on my Department or the OGCIO network as a whole, I can however say that these routinely run to tens of thousands of unsuccessful attempts on the network each year.

Question No. 187 answered with Question No. 186.

Mortgage Interest Rates

Ceisteanna (188)

Rory Hearne

Ceist:

188. Deputy Rory Hearne asked the Minister for Finance further to Parliamentary Question No. 258 of 5 February 2025, the measures he refers to that were introduced in 2023 to support borrowers who wish, and are in a position, to switch their mortgage; to provide any data his Department might have on how those measures are functioning; to outline any specifics in those measures that relate primarily to people whose mortgages are with credit servicing firms and who find themselves paying high interest rates (relative to the ECB rate or the market); and if he will make a statement on the matter. [14779/25]

Amharc ar fhreagra

Freagraí scríofa

In September 2023, Banking and Payments Federation Ireland (BPFI) and the industry announced a package of measures to assist mortgage borrowers who were experiencing repayment difficulty in the light of the increase in the cost of living and increases in interest rates. As part of this initiative, certain lenders agreed initial eligibility criteria to provide certain guidelines to assist borrowers who wished to switch their mortgage from a ‘non-bank’ creditor to a bank. In order to be eligible to switch under these guidelines, it was indicated that borrowers would need to be making full capital and interest repayments on their mortgage and have no arrears on their home mortgage or any other lending in the past two years. Once borrowers meet these and other initial criteria, applications would then be assessed on a case-by-case basis in line with individual lender credit policy. Therefore, subject to compliance with the legal and regulatory requirements governing the provision of credit to consumers, the decision on whether or not to provide new credit, or the amount of credit to provide, remains a commercial matter for an individual lender. However, if any mortgage applicant is not happy with the way a bank or other type of regulated entity is dealing with him/her or if he/she considers that it is not following the requirements of the Central Bank’s codes and regulations or other financial services law, the consumer should make a complaint directly to the regulated firm in the first instance. If the consumer is not satisfied with the response from the regulated firm, he/she can refer the complaint to the Financial Services and Pensions Ombudsman (FSPO).

In relation to mortgage drawdowns, the BPFI publishes such data on the quarterly basis and it indicates that, in 2024, the amount of new lending amounted to almost €12.6bn. While it does not specifically provide a breakdown of the level of mortgage lending between different categories of Central Bank regulated entity, it nevertheless indicates that some €1bn of new mortgage lending in 2024 was for ‘re-mortgaging’ and that a further €3.2bn was in respect of ‘mover purchasers’.

From a regulatory perspective, the Central Bank has continued to engage with regulated firms on the operation of specific aspects of the consumer protection framework and in relation to mortgage switching it had indicated that regulated firms have sufficient operational capacity in place to manage applications by borrowers to switch their mortgage or mortgage provider.

Tax Code

Ceisteanna (189)

Peter 'Chap' Cleere

Ceist:

189. Deputy Peter 'Chap' Cleere asked the Minister for Finance if he will consider allowing gym membership, or indeed any sporting membership for an individual or a family, to be made tax-deductible; and if he will make a statement on the matter. [14830/25]

Amharc ar fhreagra

Freagraí scríofa

As the Deputy will be aware, the Programme for Government, Securing Ireland’s Future, includes a commitment to “Consider measures, in conjunction with the Department of Finance, to encourage gym membership and active participation in sport and exercise.”

In line with best practice, proposals for the introduction of new tax measures or the amendment of existing tax reliefs must be assessed in accordance with my Department's Tax Expenditure Guidelines.

My officials will consider the matter over the coming months with the expectation that an update of the examination will be provided as part of the annual Tax Strategy Group process during the summer.

Any decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to available resources and the sound management of the public finances.

Legislative Measures

Ceisteanna (190, 191, 192)

Marie Sherlock

Ceist:

190. Deputy Marie Sherlock asked the Minister for Finance the status of the proposed payments services EU regulation. [14842/25]

Amharc ar fhreagra

Marie Sherlock

Ceist:

191. Deputy Marie Sherlock asked the Minister for Finance the actions that taken to address the legal lacunae of liability relating to authorised push payments fraud; and if he will make a statement on the matter. [14843/25]

Amharc ar fhreagra

Marie Sherlock

Ceist:

192. Deputy Marie Sherlock asked the Minister for Finance the consideration that has been given to the introduction of a mandatory redress scheme similar to that in existence in the UK and relating to incidents of authorised push payment fraud. [14844/25]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 190, 191 and 192 together.

The proposed Payment Services Regulation (PSR) and its accompanying Payment Services Directive (PSD3), which together aim to increase harmonisation in the area of European payments regulation, including in the areas of authorisation and fighting payment fraud, are currently still under negotiation in the European Parliament and Council. In Council, working parties are ongoing under the Polish Presidency of the Council and is working toward an agreed general approach on both the PSR and PSD3.

The European Parliament adopted a first reading of the PSR and PSD3 on 23 April 2024. Once Council reaches a general approach and produces a first reading of both PSD3 and PSR, negotiations will progress to Trilogue stage. Trilogue negotiations are conducted between the Council, Parliament, and Commission with the aim of producing a final agreed text which can be adopted by Council and Parliament. I am not in a position to provide a concrete date by which the proposals will be adopted.

Fighting and addressing fraud is a key element of the draft PSR proposed by the European Commission. This includes the extension of Payment Service Provider (PSP) liability to cases in which the victim is manipulated into authorising a fraudulent payment by a fraudster impersonating the PSP, as well as incorrect application of the matching verification service (IBAN check), and failure to support the application of strong customer authentication. The shifting of liability for such cases onto PSPs aims to incentivise PSPs to develop better solutions to mitigate instances of authorised push payment (APP) fraud. This is a departure from the current Payment Services Directive (PSD2), under which PSPs are liable only for losses which are the result of unauthorised transactions. Liability for APP fraud is being considered in the context of ongoing PSR negotiations.

When agreed, PSD3 and the PSR will build on the foundation of PSD2 and further harmonise the European payment services market. It will be important to have a harmonised, pan-European response to fraud to avoid loopholes and protect consumers across the European union. This is also a cross-sectoral issue and will need to be addressed through a number of initiatives, including financial literacy programmes, engagement from social media and tech companies, and cooperation between industry and regulators in order to protect and inform consumers.

My officials are aware of the UK’s contingent reimbursement model which came into effect in October 2024 and are monitoring it closely. The UK fraud reimbursement model was enabled under the Financial Services and Markets Act 2023 which revoked and amended retained EU law relating to financial services in the UK following the UK’s exit from the European Union. The Act included amendments to the UK instrument, the Payment Services Regulations 2017, which transposed the Payment Services Directive (PSD2). The Act allowed the UK Payment Services Regulator (PSR) to develop a mandatory participation scheme for reimbursement for authorised push payment fraud by amending Regulation 90 of the Payment Services Regulations 2017 beyond the requirements of PSD2. The Bill was granted Royal Assent on Thursday 29 June 2023 and HM Treasury noted that the new powers it contained were available due to the UK’s exit from the European Union.

Question No. 191 answered with Question No. 190.
Question No. 192 answered with Question No. 190.

Departmental Funding

Ceisteanna (193)

Michael Cahill

Ceist:

193. Deputy Michael Cahill asked the Minister for Finance for a detailed up-to-date progress report on the Future Ireland Fund and the Infrastructure, Climate and Nature Fund; and if he will make a statement on the matter. [14873/25]

Amharc ar fhreagra

Freagraí scríofa

The Future Ireland Fund (FIF) and the Infrastructure, Climate and Nature Fund (ICNF) funds were established in 2024 following the passage of the Future Ireland Fund and Infrastructure, Climate and Nature Fund Act through the Oireachtas. The Act was signed into law by the President on 18 June 2024 with most of the Act commenced on 30 July 2024.

In September 2024, there were transfers from the National Reserve Fund (NRF) to the ICNF of €2 billion and to the FIF of approximately €4.34 billion. The first annual transfer to the FIF occurred in October 2024, of approximately €4.05 billion

Budget 2025 approved the annual transfer to both funds for 2025. The value of the transfer to the FIF will be circa €4.08 billion and of €2 billion to the ICNF. These transfers will occur later this year and will mean that the combined transfers to both funds will be approximately €16.5 billion.

Each of the funds are currently invested by the National Treasury Management Agency (NTMA), which has responsibility for their investment, in line with their respective interim investment strategies. The NTMA is currently developing a long-term investment strategy for each of the funds, which will be subject to consultation with both the Minister for Finance and the Minister for Public Expenditure, Infrastructure, NDP Delivery and Reform. The strategies are likely to be agreed before end 2025.

Departmental Staff

Ceisteanna (194)

Pearse Doherty

Ceist:

194. Deputy Pearse Doherty asked the Minister for Public Expenditure, National Development Plan Delivery and Reform further to Parliamentary Question No. 273 of 20 March 2025, to provide the total cost to the Department of the secondment, the Civil Service grade or equivalent of the secondment, the procedure for advertising and procuring a secondment and the rationale for using a secondment rather than producing auditing services; and if he will make a statement on the matter. [14640/25]

Amharc ar fhreagra

Freagraí scríofa

I wish to clarify to the Deputy that the eight-month external audit support from Mazars as set out in my response to Parliamentary Question No. 273 was in fact procured by my Department under the Multi Supplier Framework Agreements for the Provision of Accounting, Audit and Financial Advisory Services. The information initially provided by my Department, that this was a secondment, was incorrect due to an administrative error and I welcome the opportunity to correct this and provide the Deputy with the additional information below.

This audit placement was required for a specific purpose and the audit skills were of a specialist nature and unavailable in the Department at that time. The grade required was the equivalent to the Civil Service grade of Professional Accountant Grade II. The temporary external audit support required was procured by the Department under the Office of Government Procurement Multi Supplier Framework Agreements for the Provision of Accounting, Audit and Financial Advisory Services, which was advertised on eTenders. The number of days worked was 143 days over eight months. The auditor in question worked as an integrated part of an audit team and was supervised in-house by an audit manager. The total cost of works procured was €92,342, including VAT.

Flood Risk Management

Ceisteanna (195)

Michael Healy-Rae

Ceist:

195. Deputy Michael Healy-Rae asked the Minister for Public Expenditure, National Development Plan Delivery and Reform to examine the case of a person (details supplied) experiencing flooding as a result of works; and if he will make a statement on the matter. [14651/25]

Amharc ar fhreagra

Freagraí scríofa

The Office of Public Works (OPW) has maintenance responsibility for those Catchment Drainage Schemes completed by the OPW under the Arterial Drainage Acts 1945 and 1995. The area concerned was not completed by the OPW under these Arterial Drainage Acts. The OPW therefore has no responsibility for the maintenance of the channel, nor any authority to carry out works there.

Active Travel

Ceisteanna (196)

Emer Currie

Ceist:

196. Deputy Emer Currie asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the position regarding the pedestrian and cycling bridge connecting Phoenix Park to Memorial Gardens, including timescales for the delivery of this project. [14653/25]

Amharc ar fhreagra

Freagraí scríofa

The Office of Public Works has received tenders for the construction of the new commemorative bridge and entrance plaza at the Irish National War Memorial Gardens and Conyngham Road.

The proposed works for the Commemorative Bridge comprises of the following:

• A new pedestrian and cycle bridge which will span the River Liffey and connect to an existing cycle way running along Chapelizod Road;

• A formal entrance at Chapelizod Road;

• An open plaza linking the entrance and bridge, to be located at the War Memorial Gardens and at lands to north of River Liffey, Chapelizod Road, Islandbridge, Dublin 8. In order to ensure the safe passage of pedestrians and cyclists across the Chapelizod Road to and from the proposed open plaza, a new pedestrian crossing will be required The Irish National War Memorial Gardens are located at a place of great historical, cultural and geographic importance.

An evaluation process is underway and is scheduled to be completed in Q2 of 2025.

It is anticipated, subject to necessary approvals, that the construction of the bridge will commence in May 2025.

Office of Public Works

Ceisteanna (197)

Michael Healy-Rae

Ceist:

197. Deputy Michael Healy-Rae asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will review a matter (details supplied); and if he will make a statement on the matter. [14655/25]

Amharc ar fhreagra

Freagraí 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 OPW has responsibility for the maintenance of the Feale Arterial Drainage Scheme. The pedestrian bridge to the Listowel Racecourse was constructed after the drainage scheme and is therefore not the OPW's responsibility.

OPW officials from South West Drainage Maintenance section met with a representative from the Listowel Racecourse Committee in February 2025 to discuss this matter. As a gesture of goodwill, the OPW agreed to clear the debris at the pedestrian bridge in question. These clearance works will be completed when water levels permit and can be conducted in a safe manner.

Cybersecurity Policy

Ceisteanna (198)

Malcolm Byrne

Ceist:

198. Deputy Malcolm Byrne asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the number of actual and attempted cyberattacks on his Department during each of the years 2022, 2023 and 2024, the countries of origin of those attacks; and if he will make a statement on the matter. [14696/25]

Amharc ar fhreagra

Freagraí scríofa

My Department implements a multi layered defence-in-depth security strategy which is achieved through the effective combination of People, Processes, and Technology to support the implementation of appropriate security measures and provisions. This defence-in-depth security strategy includes the implementation of an extensive Information Security Management System (ISMS) comprising of many security policies and controls, which is aligned and certified to the industry security standard ISO 27001:2022 to address risks from cyber security attacks. These security controls ensure that a consistent and effective approach is adhered to in the management of cyber security threats and incidents.

With the threat landscape constantly evolving, a significant effort is expended to continually enhance and strengthen ICT security to mitigate against emerging threats, risks, vulnerabilities and cybersecurity attacks. With this increased sophistication and complexity, the cyber criminals have become very proficient at masking their activity. As a result, it is not possible to determine the country of origin of attacks with any certainty. My Department is subject to continuous and ongoing cyber-attacks on an hourly basis which are intercepted at different levels of our multi layered defence-in-depth approach, including outside our perimeter. Therefore, while it is not possible to provide the exact number of cyber attacks on my Department, I can say that these routinely run to hundreds of thousands each year.

Cybersecurity Policy

Ceisteanna (199)

Malcolm Byrne

Ceist:

199. Deputy Malcolm Byrne asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the total sum spent on cybersecurity measures within his Department during each of the years 2022, 2023 and 2024. [14678/25]

Amharc ar fhreagra

Freagraí scríofa

My Department implements a multi layered defence-in-depth security strategy which is achieved through the effective combination of People, Processes, and Technology to support the implementation of appropriate security measures and provisions. This defence-in-depth security strategy includes the implementation of an extensive Information Security Management System (ISMS) comprising of many security policies and controls, which is aligned and certified to the industry security standard ISO 27001:2022 to address risks from cyber security attacks. These security controls ensure that a consistent and effective approach is adhered to in the management of cyber security threats and incidents.

For operational and security reasons, my Department has been advised by the National Cyber Security Centre not to disclose details of systems and processes which could in any way compromise the Department's cybersecurity efforts. In particular, it is not considered appropriate to disclose any information which might assist criminals to identify potential vulnerabilities in cybersecurity arrangements in my Department or the bodies under its aegis. Therefore, it is not possible to provide the particular information requested by the Deputy on spend or any information in relation to cyber security tools and services or operational security matters.

National Cultural Institutions

Ceisteanna (200)

Pat Buckley

Ceist:

200. Deputy Pat Buckley asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the reason a specific non-Governmental organisation (details supplied) has an office in the National Concert Hall; to outline how long this organisation has had this office; and if the state is financially responsible for the upkeep of this office. [14753/25]

Amharc ar fhreagra

Freagraí scríofa

The Irish Children’s Museum Limited were provided with limited office accommodation within the National Concert Hall Complex following the 2013 Arbitration proceedings. The State is not responsible for the upkeep of this office. It is responsible for the overall maintenance of the National Concert Hall Complex.

Civil Service

Ceisteanna (201)

John Clendennen

Ceist:

201. Deputy John Clendennen asked the Minister for Public Expenditure, National Development Plan Delivery and Reform for an update on the civil service mobility scheme; when the scheme will be opened to the professional/technical grades; and if he will make a statement on the matter. [14942/25]

Amharc ar fhreagra

Freagraí scríofa

You will be aware that the Civil Service Mobility scheme was rolled out by grade over a number of years, and is currently available for over 34,000 general service staff members (Clerical Officer up to Assistant Secretary) who are interested in moving to a different Civil Service organisation and/or geographical location. The scheme provides staff members with an opportunity to broaden their skills and career development while also supporting the business needs of Civil Service organisations.

Plans are in place to extend the scheme to include the P&T grades at a later date. This was signed off by the Civil Service Management Board and has been communicated to all stakeholders (staff members, Unions, HR Community), and is published on our website.

Discussions with FORSA are due to resume in the near future.

P&T staff members can currently move on a temporary basis/secondment through an Expression of Interest process which is advertised by the Public Appointments Service.

Secondments provide opportunities for staff members to broaden their skills and continue their professional and personal development while retaining the right to return to their substantive or equivalent position in the sending organisation at the end of the secondment. It also provides an opportunity for the receiving organisation to fill a temporary position with both the receiving and sending organisation benefiting from shared learning, good practice, new ideas and experience.

Further information on the Mobility scheme is available to view at:

hr.per.gov.ie/en/corporate-pages/career/mobility/

Further information on the Secondment Policy is available to view at:

hr.per.gov.ie/en/corporate-pages/career/mobility/secondment/

An Garda Síochána

Ceisteanna (202)

John Clendennen

Ceist:

202. Deputy John Clendennen asked the Minister for Public Expenditure, National Development Plan Delivery and Reform to provide details of all Garda stations in Offaly and funding received for capital works from 2019 to 2024, in tabular form; and if he will make a statement on the matter. [14956/25]

Amharc ar fhreagra

Freagraí scríofa

There were no significant Capitol works carried out in any Garda Stations in Offaly during the period 2019 to 2024, however there are minor work ongoing in Garda Stations in the County. Furthermore, the OPW are currently in the process of constructing a Divisional Headquarters in Portlaoise which will serve and provide Policing for the Laois/Offaly Division. Significant dialogue and correspondence in relation to this project has been ongoing since 2019. Part 9 Planning Application was lodged on 7th September 2021 and the planning permission was granted on the 21st March 2022. In accordance with the requirements of the Capital Management Works Framework (CWMF), prior to the placing of the construction contract, An Garda Síochána, as Sponsoring Agency, approved the awarding of the contract. The Department of Justice, as the Approving Authority gave approval to place the contract on 23rd February 2023. The enabling works for this project were completed in 2023 and construction on site 18th November 2024.

Below is a list of all Garda stations in Offaly.

• Banagher

• Birr

• Clara

• Cloghan

• Clonbologue

• Daingean

• Edenderry

• Ferbane

• Kilcormac

• Kinnitty

• Rhode

• Shinrone

• Tullamore

An Garda Síochána

Ceisteanna (203)

John Clendennen

Ceist:

203. Deputy John Clendennen asked the Minister for Public Expenditure, National Development Plan Delivery and Reform to provide details of all Garda stations in Offaly and funding received for maintenance and repair works from 2019 to 2024, in tabular form; and if he will make a statement on the matter. [14957/25]

Amharc ar fhreagra

Freagraí scríofa

The scope of this PQ has been revised to include the years 2023 and 2024.

The following table shows the expenditure by the Office of Public Works (OPW) on maintenance and repair works at Garda Stations in County Offaly for the years 2023 and 2024.

-

Total Expenditure for Maintenance

Garda Station

2023

2024

Cloghan

€3,532.03

€5,732,96

Ferbane

€7,307.70

€7,506.36

Clara

€8,059.81

€11,920.73

Tullamore

€46,978.27

€52,346.83

Daingean

€1,440.85

€12,020.72

Rhode

€2,040.16

€3,511.64

Edenderry

€24,150.07

€10,936.78

Clonbullogue

€828.56

€1,208.14

Shannonbridge

€1,496.49

€0.00

Banagher

€8,672.25

€7,621.56

Birr

€34,753.40

€14,636.49

Shinrone

€4,382.88

€6,184.83

Moneygall

€2,067.24

€18,767.22

Kinnity

€5,152.58

€7,274.83

Kilcormac

€3,345.04

€758.83

Roinn