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Gnáthamharc

Wednesday, 11 Jun 2025

Written Answers Nos. 86-105

Tax Code

Ceisteanna (86)

Pearse Doherty

Ceist:

86. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of removing stamp duty for first-time buyers. [31079/25]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revenue that, based on stamp duty returns for 2024, the latest year for which fully analysed data are available, the estimated cost of abolishing stamp duty for first-time buyers is in the order of €60 million.

This estimate is arrived at by taking the stamp duty returns for residential property purchases made by persons identifying themselves as first-time buyers, and taking the associated stamp duty liability as the potential cost of exempting them from the duty.

Tax Code

Ceisteanna (87)

Pearse Doherty

Ceist:

87. Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer of abolishing the local property tax under the proposed changes. [31080/25]

Amharc ar fhreagra

Freagraí scríofa

I understand that the Deputy is referring to the proposed changes to Local Property Tax (LPT) approved by Government on 1 April. Further detail on these changes is available at: www.gov.ie/en/department-of-finance/press-releases/minister-donohoe-announces-changes-to-local-property-tax-to-ensure-fairness/

LPT yield accrues to the Local Government Fund rather than the Exchequer. The proposed changes to LPT are projected to raise a yield of €609 million before the application of the Local Adjustment Factor. This represents an 8% increase from the projected yield under the current structure. Abolishing the LPT under the proposed changes would lead to a corresponding shortfall in funding for local authorities.

It must be noted that this projected yield is indicative and does not take account of behavioural change. The final yield will be determined by self-assessed property values. Furthermore, the projected yield does not take into consideration the addition of future housing stock.

Tax Code

Ceisteanna (88)

Edward Timmins

Ceist:

88. Deputy Edward Timmins asked the Minister for Finance if he intends to review the current tax regime applied to Exchange-Traded Funds (ETFs) held by Irish-resident investors, particularly the 41% exit tax rate under the gross roll-up regime and the operation of the eight-year deemed disposal rule (details supplied); if reforms are being considered to bring the tax treatment of ETFs more in line with other forms of investment in order to support retail investors and promote a fairer and more coherent investment environment; and if he will make a statement on the matter. [31099/25]

Amharc ar fhreagra

Freagraí scríofa

An “Exchange Traded Fund” or “ETF” is an investment fund that is traded on a regulated stock exchange. 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 specifically for ETFs. ETFs, being collective investment funds, generally come within the regimes set out in the Taxes Consolidation Act 1997 for such funds.

Under the domestic fund regime, a ‘gross roll-up’ applies such that there is no annual tax on income or gains arising to a fund, but the fund has responsibility to deduct an exit tax in respect of payments made to certain unit holders in that fund. To prevent indefinite or long-term deferral of this exit tax, a disposal is deemed to occur every 8 years. For ETFs while the fund is not required to apply an exit tax, the Irish resident unit holder will be subject to tax on income and gains arising and must self-assess and include details of income and gains in a timely filing on their income tax return to Revenue.

The issues that the Deputy has raised in relation the taxation of investments were considered under the Funds Review recently conducted by my Department. 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. This report 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 Funds Review Report included eight recommendations to promote increased retail participation in capital markets. Recommendations 22 and 23 of the Fund Review Report include consideration of the removal of the eight-year deemed disposal requirement for Irish domiciled funds and life products and alignment of tax rates across different investment choices.

I have heard the feedback on the need for modernisation of the existing taxation regime for funds and I recognise the complexities with the current regime for the average retail investor. The 2025 Programme for Government has committed to progress and publish an implementation plan for consideration in Budget 2026 taking into consideration the Funds Review recommendations to unlock retail investment and opportunities to grow this sector in Ireland.

This is a complex area of taxation that encompasses a wide breadth of tax legislation on domestic funds, life assurance products and offshore funds. Detailed consideration is therefore being given to the best way to bring about the necessary reforms and to support a greater level of retail investment in capital markets. It is likely given the breadth of the Funds Sector 2030 review that the delivery of associated tax measures may take place over multiple Finance Bill cycles. This work will also take account of developments at an EU level in respect of the Savings Investment Union.

Departmental Staff

Ceisteanna (89)

Aidan Farrelly

Ceist:

89. Deputy Aidan Farrelly asked the Minister for Finance the number of retired officials who were re-engaged by his Department on a consultancy basis in the past four years and to date in 2025; the reason for engaging them; the costs incurred in respect of their engagement; and if his Department requires consultants to declare conflicts of interest in advance of utilising their services. [31271/25]

Amharc ar fhreagra

Freagraí scríofa

I wish to advise the Deputy that there were no retired Department of Finance officials re-engaged by the Department on a consultancy basis in the past four years or to date in 2025.

In advance of any engagement, the Department requests that consultants declare any potential conflicts of interest.

Departmental Data

Ceisteanna (90)

Holly Cairns

Ceist:

90. Deputy Holly Cairns asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide an updated list of all email and phone lines for use of Oireachtas Members within his Department, including all subsidiary bodies, in tabular form. [30925/25]

Amharc ar fhreagra

Freagraí scríofa

Contact details for the bodies under our aegis are as follows:

Name of Body

E-mail Address

Phone line/numbers

National Shared Services Office

oireachtas@nsso.gov.ie

+35317738887

State Lab

SLOireachtasRequests@statelab.ie

01 505 7000

Public Appointments Service

oireachtasqueries@publicjobs.ie

01 858 7433

Office of the Information Commissioner

oireachtas@oic.ie

N/A

Standards in Public Office Commission

oireachtas@sipo.ie

N/A

Office of the Ombudsman

oireachtas@ombudsman.ie

N/A

Office of the Protected Disclosures Commissioner

oireachtas@opdc.ie

N/A

Commission for Public Services Appointments

oireachtas@cpsa.ie

N/A

Office for the Commissioner Environmental Information

oireachtas@ocei.ie

N/A

Office of the Regulator of the National Lottery

oireachtas@rnl.ie

01 872 7932

The Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation

oireachtas@per.gov.ie

N/A

Departmental Contracts

Ceisteanna (91)

Mairéad Farrell

Ceist:

91. Deputy Mairéad Farrell asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will provide the list of capital projects for IT services, by his Department or bodies under its aegis, which had contracts valued in excess of €1 million that failed to reach completion; the value that was written off, for the years 2022, 2023 and 2024, in tabular form; and if he will make a statement on the matter. [30932/25]

Amharc ar fhreagra

Freagraí scríofa

I wish to advise the Deputy that neither my Department nor any of the bodies under its aegis had any capital projects of the nature specified.

Departmental Contracts

Ceisteanna (92)

Mairéad Farrell

Ceist:

92. Deputy Mairéad Farrell asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will provide the list of capital projects, by his Department or bodies under its aegis, which had contracts valued in excess of €5 million and which ran over cost in 2023, along with a description of the contract, the initial price and final price provided, in tabular form. [30938/25]

Amharc ar fhreagra

Freagraí scríofa

I wish to advise the Deputy that my Department had no projects of the nature specified in the year in question.  With regard to the bodies under the aegis of my Department, information is provided below in respect of two relevant projects in the Office of Public Works.

Description of Contract (2023)

Initial Price

Final Price

Athlone Garda Station: The project involved the major refurbishment of the current Garda Station, an extension into the old Social Welfare building and a new link building between them. The work was undertaken in phases to allow the Grade station to remain operational. Practical completion of Athlone Garda Station was achieved in Q4 2021. There were several significant delay items with the Athlone GS Project. Covid 19 lockdowns and site restrictions cause significant delays. Archaeology uncovered onsite caused significant disruption as it occurred under the proposed extensions. A major high voltage electrical cable was discovered under the proposed link-building which held up work and a significant quantity of unforeseen works in connection with the existing building resulting in over 210 change orders which gave rise to the additional costs.

€8.3m

€10.2m

Clyde House: The premises leased at Clyde House required a landlord fit out and refurbishment to meet AGS operating standard. The project also consisted of the construction of a new perimeter security fence to enclose part of the surface car-park to the north of the existing building, incorporating vehicular and pedestrian access gates. Substantial completion for main works achieved in July 2023. Some agreed variations to the contract gave rise to the additional costs.

€9.9m

€10.7m

Office of Public Works

Ceisteanna (93)

James O'Connor

Ceist:

93. Deputy James O'Connor asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation further to Parliamentary Question No. 114 of 26 February 2025, if he will provide an update on a possible timeline for a visit to the location (details supplied); and if he will make a statement on the matter. [30880/25]

Amharc ar fhreagra

Freagraí scríofa

In response to the Deputy’s question, I can confirm that the Office of Public Works will hold a meeting with a delegation from the local community group in the coming weeks to discuss potential access options for Conna Castle.

This engagement will provide an opportunity to explore how the site might be made more accessible to the public, subject to health and safety considerations and conservation requirements.

I have asked my officials to make contact with stakeholders locally to arrange a suitable time for the meeting.

Public Sector Pensions

Ceisteanna (94)

Shane Moynihan

Ceist:

94. Deputy Shane Moynihan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will report on movements being made to explore a supplementary pension for post-2013 uniformed public servants retiring before the age of 66; and if he will make a statement on the matter. [30885/25]

Amharc ar fhreagra

Freagraí scríofa

The Single Public Service Pension Scheme is a statutory Public Service Career-Average Defined Benefit Pension Scheme. It was established on 1 January 2013 under the Public Service Pensions (Single Scheme and Other Provisions) Act 2012.

The provisions of the Single Scheme are clearly set out in law and were enacted on 28 July 2012. All new-entrant public servants hired after 1 January 2013 are members of the Single Scheme. The introduction of the Single Scheme is the biggest change to public service pensions since the formation of the State, and has been instrumental in ensuring the sustainability of the Public Service pension bill for decades to come, particularly in the context of improving life expectancy and rising public service employee numbers.

As the Single Scheme uses a career averaging model, a member's retirement benefits are based on a percentage of their pensionable earnings throughout their public service career as a member of the Scheme. For each pay period that a person contributes to the Scheme, they build up an amount towards their retirement benefits. The total of these amounts at retirement, with adjustments for increases in inflation for the amounts earned earlier in a person's career, determines what a person's final retirement benefits will be. This is payable in addition to any Social Welfare pension entitlements a person may have.

Uniformed staff such as firefighters, Prison Officers, members of An Garda Síochána and the Defence Forces, have enhanced benefits that other members of the Single Scheme do not have. Uniformed staff can accrue more Single Scheme benefits over their expected shorter public service careers in recognition of their earlier retirement age.

When uniformed staff reach normal retirement age, they can retire at that age and receive their retirement lump-sum and the commencement of their occupational pension benefit payments. As Single Scheme pension benefits are integrated with the State Pension (Contributory), these benefits are separate and additional to any entitlement that they may have to the State Pension (Contributory) paid by the Department of Social Protection at State Pension age. It should be noted that as the normal retirement age of fast accrual members of the Single Scheme is lower than that of standard accrual members, it is not defined as “early retirement”.

In 2024, Government enacted Part 11 of the Courts, Civil Law, Criminal Law and Superannuation (Miscellaneous Provisions) Act 2024. This legislation allowed for an increase in the mandatory retirement age for uniformed staff to 62 years of age, for those who may choose to avail of it. This legislative change also allows uniformed members of the Single Scheme to accrue additional referable amounts towards their occupational pension for the additional years worked, increasing the final value of their Single Scheme pension. This had not been possible previously.

A Supplementary Pension has never been a feature of the Single Scheme, nor was it ever envisaged that it would be. As the State pension age now stands at 66, it is anticipated that most people will have longer active working lives, with the social welfare system continuing to provide a safety net for those who, for health or other reasons, are not in a position to work longer. No commitment has been made by Government in relation to supplementary pensions for Single Scheme fast accrual members.

Office of Public Works

Ceisteanna (95)

Claire Kerrane

Ceist:

95. Deputy Claire Kerrane asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation further to Parliamentary Question Nos. 396 of 8 April 2025 and 61 of 14 May 2025, when he will meet an organisation (details supplied) as committed to back in April and still awaited; and if he will make a statement on the matter. [31068/25]

Amharc ar fhreagra

Freagraí scríofa

Deputy please accept my apologies for the delay responding. We will be in touch within the next 10-12 working days to arrange a meeting.

Departmental Data

Ceisteanna (96)

Sinéad Gibney

Ceist:

96. Deputy Sinéad Gibney asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation further to Parliamentary Question No. 666 of 29 April 2025, if there is any formal tabular measurement of the regional balance with respect to the Government’s NDP capital investment commitment of €165 billion 2021-30 or budget 2025 provision of almost €15 billion and €3 billion proceeds of the AIB sharing sale to monitor or evaluate expenditure; and if he will make a statement on the matter. [31212/25]

Amharc ar fhreagra

Freagraí scríofa

As indicated in my previous response, while balanced regional development is a key priority of this Government and is at the heart of Project Ireland 2040, as Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitisation I am responsible for setting the overall capital allocations across Departments, including in the recent Budget, and for monitoring monthly expenditure at Departmental level, not geographically.

The responsibility for the management and delivery of individual investment projects or sectoral policy strategies, within the allocations agreed under the National Development Plan (NDP), rests with the individual sponsoring Department in each case. Each Minister is responsible for deciding on the priority programmes and projects that will be delivered under their remit within the NDP and for setting out the timelines for delivery. Expenditure is therefore allocated and monitored on a Departmental basis and not a geographical basis.

The Government is committed to detailing progress on the delivery of the NDP at regular intervals to allow for full transparency of the implementation of Project Ireland 2040. This is achieved through regular updates of the Project Ireland 2040 capital investment tracker and MyProjectIreland interactive map viewer, as well as the publication of annual reports and regional reports highlighting Project Ireland 2040 achievements throughout the country.

In addition, in ensuring value for money, the Programme for Government also commits to deliver necessary improvements in how government Departments report capital spending on an annual basis to ensure greater transparency and oversight of expenditure on a regional basis. This will include consideration of the need for statutory reporting obligations, as appropriate.

Capital Expenditure Programme

Ceisteanna (97)

Sinéad Gibney

Ceist:

97. Deputy Sinéad Gibney asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation further to Parliamentary Question No. 664 of 29 April 2025, if his Department envisages any further improvements to the provision of information to Dáil Éireann and public on specific capital spending projects supported by the public purse. [31213/25]

Amharc ar fhreagra

Freagraí scríofa

As indicated in my previous response, substantial information on capital infrastructure projects is made available to both Dáil Éireann and to the wider public. There is currently extensive reporting of capital projects in the financial statements of Government Departments and Offices as well as the annual reports and financial statements of bodies under their aegis. 

Government Departments and Local Authorities are also required to publish details of projects of €500,000 and more under management (these projects may not even incur €500,000 in a single year but might be at that level over multiple years). The National Oversight and Audit Commission (NOAC) publish detailed updates for each county council on projects of a relatively modest value of €500,000 or more. The latest publication for end-2023 was published in September 2024 and can be found at the following link: www.noac.ie/noac_publications/report-70-public-spending-code-report-2023/. The inventory table is included at Appendix 4 and it runs to over 100 pages of updates on individual projects at county council level.

The Government is committed to detailing progress on the delivery of the NDP at regular intervals to allow for full transparency of the implementation of Project Ireland 2040. This is achieved through regular updates of the Project Ireland 2040 capital investment tracker and MyProjectIreland interactive map viewer as well as the publication of annual reports and regional reports highlighting Project Ireland 2040 achievements and giving a detailed overview of the public investments that have been made throughout the country.

In addition, in ensuring value for money, the Programme for Government commits to deliver improvements in how government departments report capital spending on an annual basis to ensure greater transparency and oversight of expenditure on a regional basis. This will include consideration of the need for statutory reporting obligations, as appropriate.

Departmental Staff

Ceisteanna (98)

Aidan Farrelly

Ceist:

98. Deputy Aidan Farrelly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number of retired officials who were re-engaged by his Department on a consultancy basis in the past four years and to date in 2025; the reason for engaging them; the costs incurred in respect of their engagement; and if his Department requires consultants to declare conflicts of interest in advance of utilising their services. [31277/25]

Amharc ar fhreagra

Freagraí scríofa

I wish to advise the Deputy that a deferred reply will be issued to him in respect of this Parliamentary Question, in line with Standing Order 52(1)(b).

The following deferred reply was received under Standing Orders.
I wish to advise the Deputy that there were no such instances in my Department in the past four years and to date in 2025. More generally, all consultancy engagements by my Department are conducted in compliance with relevant government procurement frameworks and standards. This includes adherence to regulations concerning conflicts of interest.

Departmental Data

Ceisteanna (99)

Holly Cairns

Ceist:

99. Deputy Holly Cairns asked the Minister for Enterprise, Tourism and Employment to provide an updated list of all email and phone lines for use of Oireachtas Members within his Department, including all subsidiary bodies, in tabular form. [30923/25]

Amharc ar fhreagra

Freagraí scríofa

My Department and the bodies under its aegis are committed to providing an efficient, timely, professional, and courteous service to all our customers. The tables below list the contact details at which members of the Oireachtas can contact the bodies under the aegis of my Department.

Agency

Email

Phone

Competition and Consumer Protection Commission (CCPC)

oireachtas@ccpc.ie

*

Corporate Enforcement Authority (CEA)

oireachtas@cea.gov.ie

*

Enterprise Ireland (EI)

governmentrelations@enterprise-ireland.com

01 727 2000

Fáilte Ireland

oireachtas@failteireland.ie

*

Health and Safety Authority (HSA)

oireachtas@hsa.ie

0818 289 389 (HSA Contact Centre)

IDA Ireland

idaireland@ida.com

01 603 4000

Irish Auditing & Accounting Supervisory Authority (IAASA)

oireachtas_members@iaasa.ie

087 235 3899

National Standards Authority of Ireland (NSAI)

oireachtasmembers@nsai.ie

or

info@nsai.ie

01 807 3800

Personal Injuries Assessment Board (PIRB)

oireachtas.enquiries@injuries.ie

*

Tourism Ireland

oireachtasqueries@tourismireland.com

01 476 3400

Office

Email

Phone

Companies Registration Office (CRO)

registrar@cro.ie

*

Intellectual Property Office of Ireland (IPOI)

ipinfo@ipoi.gov.ie

056 772 0111

Labour Court (LC)

info@labourcourt.ie

01 613 6666

Registrar of Beneficial Ownership of Companies and Industrial and Provident Societies (RBO)

registrar@cro.ie

*

Registry of Friendly Societies (RFS)

registrar@cro.ie

*

Workplace Relations  Commission (WRC)

customerservice@workplacerelations.ie

0818 80 80 90

 

North-South Body

Email

Phone

InterTradeIreland (ITI)

info@intertradeireland.com

or

martin.agnew@intertradeireland.com

028 3083 4100 (048 if calling from Ireland)

* Information for members of the Oireachtas is via email only.

Cybersecurity Policy

Ceisteanna (100)

Emer Currie

Ceist:

100. Deputy Emer Currie asked the Minister for Enterprise, Tourism and Employment to outline his Department’s activities and plans to support the development of Ireland’s cybersecurity industry; and if he will make a statement on the matter. [30873/25]

Amharc ar fhreagra

Freagraí scríofa

The Government through Enterprise Ireland (EI) is an active supporter of Irish cybersecurity companies and the wider sectoral ecosystem. Cybersecurity focused companies generate around €2.7bn in revenue annually and employ over 8,000 people nationwide, according to the CSO.   

EI’s Fintech, Financial Services & Cybersecurity department provides a range of supports to approx. 50 cybersecurity sector client companies, both start-up and established. EI invests in new and emerging businesses via their Pre-Seed Start Fund (PSSF) and High Potential Start-Up (HPSU) packages; it provides grant assistance to part fund the completion of research and development projects, employment growth and market expansion, amongst other activities.

The EI network of 40 overseas offices provides in-market support to cybersecurity companies looking to enter and expand in export markets. This work is completed via introductions to buyers, the deployment of local market pathfinders and the undertaking of Inward Buyer Visits (to Ireland) and Trade Missions across the world.

In April 2025, the EI Paris office hosted four cyber clients at the Forum InCyber Expo in Lille. The same month, the San Francisco office hosted a networking event for 15 cyber clients at the annual RSA Conference for the Cyber sector.

Enterprise Ireland co-funds CyberInnovate, a 10-month Cyber post graduate diploma delivered by MTU Cork and the Collaboratory, a Security Operations Centre located in TU Dublin Blanchardstown.

Enterprise Ireland is a founding member of Cyber Ireland, the National Cybersecurity Cluster that fosters collaboration among Government, academia & industry.  EI have a seat on its Board, and are headline sponsors of its Annual National Conference, which this year takes place in Kilkenny in October. At this event, the work of EI client companies is showcased.

Since its launch in September 2024, approximately 200 client companies have been approved a Cyber Security Review Grant, a support which part-funds the completion of a security audit by a qualified consultant.

The EI cyber team regularly works with other ecosystem partners like IDA Ireland, the National Cyber Security Centre, CeADAR and third level institutions.  

Enterprise Ireland is committed to supporting Irish businesses to start, compete, scale and connect, and their new five-year strategy ‘Delivering for Ireland, Leading Globally’ outlines EI’s ambitious targets for the Irish enterprise base, which aims to support more Irish companies to achieve greater scale through international growth.

Redundancy Payments

Ceisteanna (101)

Paul McAuliffe

Ceist:

101. Deputy Paul McAuliffe asked the Minister for Enterprise, Tourism and Employment his plans to review the current statutory redundancy guidelines, with a view to reducing the time required to claim a payment and to increase payments, given the rise in cost of living. [30901/25]

Amharc ar fhreagra

Freagraí scríofa

The Redundancy Payments Act 1967, as amended, provides for a minimum statutory redundancy payment to eligible employees. An eligible employee is entitled to two weeks' pay for every year of service plus one additional week's pay, with weekly pay capped at €600 per week. The €600 per week salary cap has applied since 2005.

In order to be eligible for a statutory redundancy payment, an employee must have at least two years’ continuous service over the age of 18 and be in employment which is insurable under the Social Welfare Acts.

The requisite period of 2 years continuous service is to ensure the employee has a reasonable attachment to the employer that is making them redundant. There are no plans to make changes to the eligibility criteria to receive a statutory redundancy payment.

In relation to the statutory redundancy rate, the Redundancy Payments Act 1979 Act provides that, when setting a weekly pay cap for redundancy payments, the Minister must take into account any changes in the average earnings of workers in the transportable goods industries as recorded by the Central Statistics Office. Any regulations are subject to the consent of the Minister for Finance. There are no immediate plans to increase the statutory redundancy payment, but my officials are keeping this matter under active review.

The Government is committed to promoting positive working conditions in Ireland. In recent years Government have introduced a range of measures to assist workers including increases to the National Minimum wage, statutory sick pay, the right to remote work and an additional public holiday.

However, it is also important to maintain a regulatory environment that allows businesses to remain viable, and, indeed, to thrive. The rights of employees to a reasonable redundancy payment must be considered in the context of potential increased costs to some businesses. Consultation with other Government Departments, employer and employee representative groups and other relevant stakeholders would also be required.

Tourism Funding

Ceisteanna (102)

Conor Sheehan

Ceist:

102. Deputy Conor Sheehan asked the Minister for Enterprise, Tourism and Employment his views on whether tourism funding should be ringfenced by region; and if he will make a statement on the matter. [31069/25]

Amharc ar fhreagra

Freagraí scríofa

It has been a long standing policy objective to ensure that all regions of Ireland benefit from tourism growth. My role and that of my Department in relation to tourism lies primarily in the area of national tourism policy development and in securing resources to assist the tourism agencies, Fáilte Ireland and Tourism Ireland, in implementing that policy.

In this regard a new Tourism Policy Framework was published in November. I have asked my officials to consider how commitments in the new Programme for Government (PFG) align with the Policy Framework and to prioritise the finalisation of a new Tourism Policy which reflects the PFG and other Government priorities. Growing Ireland's tourism industry and showcasing Ireland as a high-quality and accessible destination for both national and international visitors are key priorities for the sector.

With regard to specific expenditure by Fáilte Ireland or Tourism Ireland from its Exchequer funding allocations, such decisions are an operational matter for the agencies. 

I have requested that the relevant State Agencies provide this information and I will forward this to the Deputy once received. 

The following deferred reply was received under Standing Orders.
Letter attached

Tourism Policy

Ceisteanna (103, 104)

Conor Sheehan

Ceist:

103. Deputy Conor Sheehan asked the Minister for Enterprise, Tourism and Employment his views on a tourist tax for Irish cities; and if he will make a statement on the matter. [31070/25]

Amharc ar fhreagra

Conor Sheehan

Ceist:

104. Deputy Conor Sheehan asked the Minister for Enterprise, Tourism and Employment the amount a tourist tax of €5-a-bed would generate for the city of Limerick; and if he will make a statement on the matter. [31071/25]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 103 and 104 together.

The introduction of a visitor accommodation levy was proposed in Foundations for the Future, the Report of the Commission on Taxation and Welfare published in September 2022 and, more recently, in Capital City, the report of the Dublin City Taskforce published in October 2024, specifically for Dublin City. In the case of the latter, the mooted levy was presented as part of the funding mechanism proposed to support implementation of the actions in the Dublin City Taskforce Report.

The introduction of such a levy would need careful consideration, given the importance of inbound international tourism to Ireland's economy, regionally and nationally.  A visitor accommodation levy would have to take account of many issues, including who would be liable to pay it; for example, whether its application would be limited to international visitors or extended to all visitors, including domestic visitors.  The geographic scope of such a measure would also be an issue for consideration.  Other issues arising include the need for an effective and accurate collection system for both visitor accommodation data and any levy being applied, and the potential administrative impact of these on paid accommodation providers.

Given these and other possible parameters that may arise in any exploration of the introduction of a levy, I am not currently in a position to speculate on the quantum of revenue that could potentially be generated either locally or nationally by such a levy.

Question No. 104 answered with Question No. 103.

Industrial Development

Ceisteanna (105, 106)

John Clendennen

Ceist:

105. Deputy John Clendennen asked the Minister for Enterprise, Tourism and Employment the number of IDA visits to each of counties Laois, Offaly, Longford, Westmeath, Roscommon, Galway, Tipperary and Kildare in 2022, 2023, 2024 and to date in 2025; the dates and locations of those visits, in tabular form; and if he will make a statement on the matter. [31153/25]

Amharc ar fhreagra

John Clendennen

Ceist:

106. Deputy John Clendennen asked the Minister for Enterprise, Tourism and Employment the number of IDA jobs in each of counties Laois, Offaly, Longford, Westmeath, Roscommon, Galway, Tipperary and Kildare in 2022, 2023, 2024 and to date in 2025, in tabular form; and if he will make a statement on the matter. [31154/25]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 105 and 106 together.

Regional development is a key element of Government's enterprise policy, as set out in the Programme for Government and the White Paper on Enterprise and is a key focus of the work of my Department and its agencies, including the IDA. 

The new IDA Ireland Strategy "Adapt Intelligently: A Strategy for Sustainable Growth and Innovation 2025-29" will direct the focus of IDA Ireland over the coming 5-year period as it seeks to enhance the resilience, productivity, and innovation of Ireland’s FDI base.  This strategy reaffirms IDA’s continued focus on the regions, and the Agency is targeting 550 of its target of 1,000 investments (or 55%)  to regional locations under its new strategy.

A robust property and infrastructure ecosystem can be the key differentiator in winning FDI projects.  The availability of suitable property and strategic sites is a critical component of the regional value proposition and to the winning of investments into the regions from both new name clients and from the existing client base.  IDA’s property strategy aims to address regional market failure through investment in enterprise-focused property solutions that meet the needs of Multinational Corporations (MNCs) and indigenous clients in support of winning investments. IDA Ireland also partners with Local Authorities for the delivery of advance planning permits in regional locations and invests in significant infrastructure projects across the portfolio of Business and Technology Parks responding to evolving company needs.  Furthermore, IDA maintains a focus on acquisition of new landbanks and strategic sites to future proof the ability of the property portfolio in regional locations to support the project pipeline. 

This targeted forward planning is vital to provide certainty and ensure Ireland has a competitive offering that meets the evolving needs of IDA Ireland and Enterprise Ireland clients.

The number of IDA facilitated site visits, by county and year requested is set out in the table below.

County

Site visits 2022

Site visits 2023

Site visits 2024

Site visits Q1 2025

Kildare

6

4

5

1

Tipperary

9

10

2

1

Laois

3

5

2

1

Longford

5

2

2

2

Offaly

4

3

5

0

Westmeath

20

13

18

5

Galway

40

38

34

7

Roscommon

3

4

7

2

I should point out that site visits are only one measure of a company’s interest in a particular location and may not necessarily be a true measure of the overall level of foreign direct investment (FDI) activity in a region or county.  For example, 70% of FDI won by IDA Ireland in 2024 came from its existing client base, rather than new companies. Also, potential clients visiting Ireland may visit more than one county and may return to a location more than once. The foregoing figures represent individual visits and are therefore not indicative of the number of companies that have visited.

It is also important to recognise that the final decision on where to locate an investment is always decided by the IDA client company, and not by IDA Ireland, and it can take many years to convert from initial site visit to final project proposal.  In this regard, regular engagement and collaboration with stakeholders are important in positioning any regional location to attract FDI and, in this respect, IDA Ireland continues to engage with stakeholders as well as working with existing clients in all regional locations to generate additional employment.

As requested, the number of IDA supported jobs by the counties sought by the Deputy for 2022, 2023 and 2024, is set out in the table below:

County

Total IDA Supported Jobs 2022

Total IDA Supported Jobs 2023

Total IDA Supported Jobs 2024

Kildare

12,069

11,968

10,617

Tipperary

5,067

5,270

5,589

Laois

163

180

145

Longford

1,621

1,865

1,787

Offaly

1,378

1,414

1,420

Westmeath

4,371

4,622

4,693

Galway

24,669

24,197

24,118

Roscommon

1,667

1,680

1,675

Source:  Annual Employment Survey 2024.

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