Pa Daly
Ceist:269. Deputy Pa Daly asked the Minister for Transport to outline the steps taken to make public transport more accessible to people living with disabilities since 2020. [31698/25]
Amharc ar fhreagraPublic Transport
Ceisteanna (269)
Freagraí scríofa
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport.
From a policy perspective, I wish to advise the Deputy that the Department of An Taoiseach has established a unit within its Department which will focus on disability, reflecting a commitment in the Programme for Government to a step change in supports and services required by disabled people. In my role as Minister for Transport, I will be engaging with that unit with an emphasis on addressing the wider issues such as ensuring that all public transport operators provide safe and accessible access for all passengers.
As the Deputy will be aware, new public transport is accessible from the design stage. However, the real challenge is older infrastructure and facilities which may not be accessible, for example our Victorian era train stations. Since 2020, the Government has allocated increased levels of funding under the Public Transport Accessibility Retrofit programme going from from €7m in 2020 to €25m in 2025. As a result significant progress has been made towards improving accessibility on public transport. For example, the urban bus fleets are accessible as are most of the rural bus fleets and over 25% of the taxi fleet is now wheelchair accessible, up from 4% in 2014.
As Minister for Transport, I want to ensure that all public transport operators provide accessible and inclusive services for every passenger. I was pleased to attend the recent announcement by Irish Rail of the reduction in the period of advance notice to one hour at the 15 major train stations.
Under the Dublin Transport Authority Act 2008, the National Transport Authority (NTA) has statutory responsibility for promoting the development of integrated, accessible public transport networks and infrastructure. The NTA works with the relevant public transport operators, who have responsibility for day to day operational issues, to progressively make public transport more accessible.
In light of the NTA's responsibilities for accessible public transport, including managing the Public Transport Accessibility Retrofit Programme, I have referred your question to the NTA for direct reply to you. Please advise my private office if you do not receive a reply within ten working days.
A referred reply was forwarded to the Deputy under Standing Orders.
National Car Test
Ceisteanna (270)
Pearse Doherty
Ceist:270. Deputy Pearse Doherty asked the Minister for Transport the number of and reasons for NCT appointments cancelled by the NCT service for each test centre in County Donegal in 2024 and to date in 2025, in tabular form; and if he will make a statement on the matter. [31722/25]
Amharc ar fhreagraFreagraí scríofa
As Minister of State for International & Road Transport, Logistics, Rail & Ports, I wish to advise that under the Road Safety Authority Act 2006, the Road Safety Authority (RSA) has statutory responsibility for the National Car Testing Service and the information requested is held by the RSA.
I have therefore referred the Deputy's question to the RSA for direct reply. I would ask the Deputy to contact my office if a response has not been received within ten days.
Rail Network
Ceisteanna (271)
Pa Daly
Ceist:271. Deputy Pa Daly asked the Minister for Transport to outline the efforts made to progress the Navan rail line; the amount of funding allocated in each of the years 2020 to 2025, by year to progress this project, in tabular form. [31725/25]
Amharc ar fhreagraFreagraí scríofa
As Minister for Transport I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority, or NTA, has statutory responsibility for transport planning in the Greater Dublin Area, including County Meath.
The NTA's Transport Strategy for the Greater Dublin Area, which was approved in early 2023, sets out a framework for transport investment across the region over a 20-year period from 2022 to 2042.
The issue of a rail connection between Dublin and Navan was re-examined as part of the development of the Transport Strategy. That re-examination supported the development of a rail line from Dublin to Navan and the final Strategy now includes delivery of the line between 2031 and 2036, subject to planning and funding approvals.
I am pleased to confirm that in 2024 the NTA allocated funding to Iarnród Éireann (IÉ) for the establishment of a design team to commence work on the Navan rail line project. This work involves route option selection, planning and design phases of the project.
IÉ commenced the procurement process for this pre-construction phase of the project, and issued a tender to prequalified consultants at the end of May 2024. In November 2024, multi-disciplinary consultants were appointed by IÉ for the duration of the project to work with the rail company’s in-house project team.
It is anticipated that a public consultation on the route options for the project will take place by early 2026. That process will ultimately recommend a defined route and develop a preliminary business case, which will need to be approved by Government before any planning application.
The Navan Rail Line is being delivered by IÉ on behalf of the NTA, with funding for the project being provided by my Department through the NTA.
Noting the NTA's responsibility in this matter and the specific issues raised by the Deputy, I have referred the Deputy's questions to the NTA for a more detailed reply. Please contact my private office if you do not receive a reply within 10 days.
A referred reply was forwarded to the Deputy under Standing Orders.
Rail Network
Ceisteanna (272)
Pa Daly
Ceist:272. Deputy Pa Daly asked the Minister for Transport the efforts made to progress the Western Rail Corridor; the amount of funding allocated in each of the years 2020 to 2025, by year to progress this project, in tabular form. [31726/25]
Amharc ar fhreagraFreagraí scríofa
As the Deputy may be aware, the All-Island Strategic Rail Review was undertaken by the Department of Transport in co-operation with the Department for Infrastructure in Northern Ireland.
The Review’s Final Report was published on 31st July 2024. The Review sets out 32 strategic recommendations to enhance and expand the rail system in Ireland and Northern Ireland up to 2050. The recommendations seek to transform the quality of the rail system to the benefit of passengers and wider society on the island, through additional track capacity, electrification, increased speeds, higher service frequencies and new routes, including the reinstatement of the Western Rail Corridor between Athenry and Claremorris.
Assisted by the European Investment Bank (EIB) Advisory Services, the Department of Transport and Department for Infrastructure, and agencies north and south, are working to progress the Report’s recommendations in the years ahead. As part of this work, a Project Prioritisation Strategy, which considers how best to optimise the sequencing and implementation of the Review recommendations, including both short-term interventions and longer-term projects, is at an advanced stage of preparation and is planned for publication later this year.
One of the Report's interventions is the reinstatement Western Rail Corridor between Athenry and Claremorris, and in this regard the Department of Transport has recently agreed to allocate Iarnród Éireann circa €300,000 this year to progress a scoping study on the reinstatement of the line.
This work will inform the Department's engagement on the review of the National Development Plan (NDP), which is currently underway. Once the NDP review is complete, it will help provide clarity on the funding available to progress projects over the medium term.
It should be noted that that individual programmes and projects referred to within the final Review Report will be advanced subject to funding and relevant approvals, as required under the Infrastructure Guidelines in Ireland.
Road Projects
Ceisteanna (273)
Pa Daly
Ceist:273. Deputy Pa Daly asked the Minister for Transport the efforts made to progress the A5 upgrade; the amount of funding allocated in each of the years 2020 to 2025, by year to progress this project, in tabular form. [31727/25]
Amharc ar fhreagraFreagraí scríofa
The planning and implementation of the A5 upgrade project is the responsibility of the authorities in Northern Ireland.
The funding arrangements in relation to the A5 were governed by the 2014 Stormont House Agreement and Implementation Plan - A Fresh Start, and under this Agreement the Government had committed to provide funding of £75 million towards the cost of the A5 upgrade scheme once the statutory planning process in Northern Ireland was concluded. In recent years, provision of £25 million sterling has been made available by my Department each year, however, this has not been required.
It was announced on February 20th 2024 that as part of Government funding commitments for Shared Island projects, €600 million was being committed for the progression of the A5 project.
The Department for Infrastructure in Northern Ireland estimates the total scheme cost for the A5 project is approximately £1.6 billion with completion expected by 2032/2033 and the largest funding demands over the 2025 to 2028 period.
As for all such capital projects, the A5 upgrade scheme is subject to the planning assessment and approval process in Northern Ireland and since 2012 there have been a number of legal challenges. This has led to unavoidable delays to the implementation of the proposed scheme.
A new Public Inquiry into the scheme by the Planning Appeals Commission (PAC) concluded in June 2023, with the final report being issued to the Department for Infrastructure in October.
The Department for Infrastructure received a formal legal challenge to the project, which was heard through the High Court over a period of 5 days, concluding on 2 April 2025. Subject to a successful court hearing, work is expected to commence later this year.
I can confirm that my Department regularly engages with colleagues in the Department for Infrastructure in Northern Ireland. These engagements consider a range of North/South transport proposals, including the A5, and further engagement is scheduled over the coming months.
Road Projects
Ceisteanna (274)
Pa Daly
Ceist:274. Deputy Pa Daly asked the Minister for Transport the efforts made to progress the N2 upgrade; the amount of funding allocated in each of the years 2020 to 2025, by year to progress this project, in tabular form. [31728/25]
Amharc ar fhreagraFreagraí scríofa
As Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the planning and construction of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Infrastructure Guidelines and the necessary statutory approvals.
There are a number of projects on the N2 which are included in the current NDP, including the N2 Ardee to South of Castleblaney, N2 Clontibret to the Border, N2 Slane Bypass and the N2 Rath Roundabout to Kilmoon.
In 2025, the N2 Clontibret to the Northern Irish Border project received an allocation of €3 million and the Slane Bypass and Public Realm Enhancement Scheme was allocated €0.65 million for 2025. The N2 Ardee to South of Castleblaney and N2 Rath Roundabout to Kilmoon projects did not received funding for 2025. The delivery programmne for these projects will be kept under review in the coming years and considered in terms of the overall funding envelope available to TII.
The total funding allocated to each of these projects from 2020 to 2023 is set out in the allocations booklets for those years, which are published on TII's website here: www.tii.ie/en/tii-library/reports-accounts/ . Allocations for 2024 are available here: websitecms.tii.ie/media/vllac0mr/tii_local-authorities_2024-grant-allocations_final.pdf
Noting the above position, I have referred your question to TII for a direct update regarding the projects on the N2. Please advise my private office if you do not receive a reply within 10 working days.
Rail Network
Ceisteanna (275)
Pa Daly
Ceist:275. Deputy Pa Daly asked the Minister for Transport the efforts made to progress the recommendations of the all island strategic rail review; the amount of funding allocated in each of the years 2020 to 2025, by year, in tabular form, to progress its recommendations. [31729/25]
Amharc ar fhreagraFreagraí scríofa
As the Deputy is aware, the All-Island Strategic Rail Review was undertaken by the Department of Transport in co-operation with the Department for Infrastructure in Northern Ireland.
The Review’s Final Report was published on 31st July 2024. The Review sets out 32 strategic recommendations to enhance and expand the rail system in Ireland and Northern Ireland up to 2050. The recommendations seek to transform the quality of the rail system to the benefit of passengers and wider society on the island, through additional track capacity, electrification, increased speeds, higher service frequencies and new routes.
Assisted by the European Investment Bank (EIB) Advisory Services, the Department of Transport and Department for Infrastructure, and agencies north and south, are working to progress the Report’s recommendations in the years ahead. As part of this work, a Project Prioritisation Strategy, which considers how best to optimise the sequencing and implementation of the Review recommendations, including both short-term interventions and longer-term projects, is at an advanced stage of preparation and is planned for publication later this year.
This work will inform the Department's engagement on the review of the National Development Plan (ND), which is currently underway. Once the NDP Review is complete, it will help provide clarity on the funding available to progress projects over the medium term.
It should be noted that that individual programmes and projects referred to within the final Review Report will be advanced subject to funding and relevant approvals, as required under the Infrastructure Guidelines in Ireland.
Departmental Funding
Ceisteanna (276)
Pa Daly
Ceist:276. Deputy Pa Daly asked the Minister for Transport the funding allocated to safe routes to school in each of the years 2020 – 2025, by year. [31730/25]
Amharc ar fhreagraFreagraí scríofa
The Safe Routes to School (SRTS) Programme was launched in March 2021 with the aim of supporting walking, scooting, and cycling to primary and post-primary schools, and creating safer walking and cycling routes within communities, through the provision of infrastructure interventions including, in some cases, School Zones.
These projects should help alleviate congestion at school gates and increase the number of students who walk or cycle to school. The Safe Routes to School Programme is funded by my Department through the National Transport Authority (NTA) and An Taisce's Green Schools is co-ordinating the programme.
Invitations to express interest were sent to all primary and secondary schools in the country, and 931 applications were received from schools across every county in Ireland. 167 schools form Round 1 of the SRTS Programme while a further 108 schools were announced for Round 2 in December 2022. Round 3 of the SRTS Programme was launched in November 2024 with a further 141 schools entering the programme. It should be noted that all schools that applied to the original call for applications were accepted into the programme, and if not selected in the Rounds to date will be selected for forthcoming rounds.
Noting the role of the NTA in the matter, I have referred your question to that agency for a more detailed answer. If you do not receive a reply within 10 working days, please contact my private office.
A referred reply was forwarded to the Deputy under Standing Orders.
Rail Network
Ceisteanna (277)
Pa Daly
Ceist:277. Deputy Pa Daly asked the Minister for Transport the first and full-year cost of operating a catering trolley on all train services where it is available, by service in each of the years 2020 to 2025, in tabular form. [31768/25]
Amharc ar fhreagraFreagraí scríofa
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport.
The issue raised by the Deputy is an operational matter for Irish Rail. Therefore, I have referred the Deputy's question to Irish Rail for direct response.
Please advise my private office if you do not receive a reply within ten working days.
Rail Network
Ceisteanna (278)
Pa Daly
Ceist:278. Deputy Pa Daly asked the Minister for Transport to provide a breakdown of the estimated / projected costs of all planned Luas and DART upgrades / expansions broken down by project. [31769/25]
Amharc ar fhreagraFreagraí scríofa
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has statutory responsibility for the planning and development of public transport infrastructure in the Greater Dublin Area, including the proposed extensions to the current Luas network and to the DART+ Programme and its constituent projects.
Noting the NTA's responsibility in this matter and the specific issues raised by the Deputy, I have referred the Deputy's questions to the NTA for a more detailed reply. Please contact my private office if you do not receive a reply within 10 days.
A referred reply was forwarded to the Deputy under Standing Orders.
Departmental Funding
Ceisteanna (279)
Pa Daly
Ceist:279. Deputy Pa Daly asked the Minister for Transport to outline the funding allocated for EV grants for taxis; to outline the number of grants that have been provided, by county; to outline the average value of the grant, by county in each of the years 2020 to 2025, in tabular form. [31770/25]
Amharc ar fhreagraFreagraí scríofa
The Electric Small Public Service Vehicle Grant Scheme supports the uptake of EVs in the SPSVs sector (taxis, hackneys, and limousines).
In recognition of the important role the sector plays in decarbonising the broader transport system, the scheme has increased from €2m in 2020 to €12.5m in 2025.
|
No. of grants per county 2020 to 2025 |
|
|
|
|
|
|
|
|
COUNTY |
2020 |
2021 |
2022 |
2023 |
2024 |
2025 |
Grand Total |
|
CARLOW |
0 |
4 |
4 |
16 |
2 |
4 |
30 |
|
CAVAN |
0 |
5 |
2 |
1 |
2 |
5 |
15 |
|
CLARE |
0 |
3 |
5 |
1 |
9 |
1 |
19 |
|
CORK |
2 |
35 |
61 |
34 |
26 |
21 |
179 |
|
DONEGAL |
0 |
5 |
1 |
2 |
17 |
4 |
29 |
|
DUBLIN |
13 |
428 |
406 |
422 |
520 |
274 |
2,063 |
|
GALWAY |
0 |
44 |
30 |
33 |
23 |
11 |
141 |
|
KERRY |
1 |
3 |
1 |
2 |
5 |
3 |
15 |
|
KILDARE |
0 |
31 |
21 |
28 |
29 |
17 |
126 |
|
KILKENNY |
0 |
5 |
2 |
1 |
2 |
2 |
12 |
|
LAOIS |
1 |
10 |
10 |
10 |
10 |
7 |
48 |
|
LEITRIM |
0 |
2 |
0 |
0 |
0 |
0 |
2 |
|
LIMERICK |
0 |
24 |
13 |
9 |
17 |
2 |
65 |
|
LONGFORD |
0 |
1 |
0 |
0 |
1 |
0 |
2 |
|
LOUTH |
0 |
18 |
6 |
12 |
10 |
6 |
52 |
|
MAYO |
0 |
5 |
3 |
3 |
4 |
1 |
16 |
|
MEATH |
1 |
21 |
29 |
46 |
38 |
20 |
155 |
|
MONAGHAN |
0 |
0 |
1 |
0 |
0 |
0 |
1 |
|
OFFALY |
0 |
4 |
4 |
3 |
2 |
1 |
14 |
|
ROSCOMMON |
0 |
0 |
4 |
2 |
1 |
1 |
8 |
|
SLIGO |
0 |
8 |
4 |
3 |
4 |
1 |
20 |
|
TIPPERARY |
0 |
3 |
3 |
0 |
1 |
1 |
8 |
|
WATERFORD |
0 |
1 |
0 |
3 |
11 |
2 |
17 |
|
WESTMEATH |
0 |
4 |
3 |
5 |
3 |
5 |
20 |
|
WEXFORD |
1 |
4 |
12 |
3 |
9 |
2 |
31 |
|
WICKLOW |
1 |
16 |
9 |
14 |
7 |
3 |
50 |
|
Grand Total |
20 |
684 |
634 |
653 |
753 |
394 |
3,138 |
|
Average grant awarded 2020 to 2025 |
|
|
|
|
|
|
2020 |
2021 |
2022 |
2023 |
2024 |
2025 |
|
€7,950.00 |
€19,344.80 |
€18,790.22 |
€18,391.27 |
€17,780.21 |
€18,108.70 |
Departmental Funding
Ceisteanna (280)
Pa Daly
Ceist:280. Deputy Pa Daly asked the Minister for Transport to provide a breakdown of the funding allocated to improving cycling infrastructure in each of the years 2020 to 2025, in tabular form. [31771/25]
Amharc ar fhreagraFreagraí scríofa
As Minister for Transport, I have responsibility for policy and overall funding in relation to Active Travel. Funding is administered through the National Transport Authority (NTA), who, in partnership with local authorities, have responsibility for the selection and development of specific projects in each local authority area.
Noting the role of the NTA in the matter, I have referred your question to that agency for a more detailed answer. If you do not receive a reply within 10 working days, please contact my private office.
A referred reply was forwarded to the Deputy under Standing Orders.
Departmental Data
Ceisteanna (281)
Pa Daly
Ceist:281. Deputy Pa Daly asked the Minister for Transport to provide a breakdown of the number of flights that have departed in each of the years 2020 to 2025, in tabular form. [31773/25]
Amharc ar fhreagraFreagraí scríofa
I wish to advise the Deputy that Statistics on Aviation are collated by the Central Statistics Office (CSO) under Statutory Instrument (S.I.) No. 10 of 2020 - Statistics (carriage of passengers, freight and mail by air) Order 2020.
My Department will provide the requested table on this occasion. However, I would encourage the Deputy to refer to the CSO’s official publications and online databases for future requests where the required statistics are publicly available.
The requested figures for the number of flights which departed from the three State Airports for the years 2020 to 2024 are provided in the table below. Data for 2025 has not yet been compiled and is currently unavailable. Once the relevant statistical processing is complete, these figures will be published on the CSO website under aviation statistics at the following link: www.cso.ie/en/statistics/transport/aviationstatistics/
|
Year |
Dublin |
Cork |
Shannon |
Total |
|
2020 |
40,183 |
3,250 |
2,221 |
45,654 |
|
2021 |
41,352 |
1,656 |
2,449 |
47,457 |
|
2022 |
99,708 |
8,301 |
5,994 |
114,003 |
|
2023 |
114,850 |
9,892 |
7,430 |
132,172 |
|
2024 |
117,239 |
10,435 |
7,388 |
135,062 |
Tax Data
Ceisteanna (282)
Peter 'Chap' Cleere
Ceist:282. Deputy Peter 'Chap' Cleere asked the Minister for Finance if he will commit to the retention of existing vital tax relief and extend for the lifetime of this Government to give certainty to the agricultural community; and if he will make a statement on the matter. [31355/25]
Amharc ar fhreagraFreagraí scríofa
As the Deputy is aware, a number of tax reliefs are due to 'sunset' at the end of 2025. Consequently, the Department is currently reviewing the following schemes in advance of Budget 2026:
Accelerated Capital Allowance (Income Tax) for Slurry Storage
In Budget 2023, a scheme was announced to allow for the Accelerated Capital Allowance for Slurry Storage for the construction of slurry storage facilities in farms to incentive the sector in further adopting environmentally positive farming practices.
The scheme allows for the capital expenditure on slurry storage buildings and associated equipment to be written off at a rate of 50% per annum over a period of 2 years, as opposed to the standard period of 7 years in the case of farm buildings, and 8 years in the case of plant and machinery.
The scheme is in place 3 years for expenditure occurred from 1 January 2023 to 21 December 2025.
Young Trained Farmer (Stamp Duty) Relief
The Young Trained Farmer (Stamp Duty) relief (the YTF relief), which is legislated for in Section 81AA of the Stamp Duties Consolidation Act 1999 (SDCA 1999), provides a full exemption from Stamp Duty (which would normally be charged at a rate of 7.5%) on the transfer of farmland, subject to certain conditions being met.
The core purpose of the relief is to promote lifetime transfers of land and encourage more young people to pursue farming. Both the Government and the EU strongly support these goals.
The sunset clause currently applicable to the YTF relief is due to be reached on 31 December 2025.
Farm Consolidation (Stamp Duty) Relief
The purpose of farm consolidation relief is to encourage the consolidation of farm holdings, to reduce farm fragmentation and so improve the operation and viability of farms.
The relief is available where farm holdings are consolidated by way of linked sales and purchases of land and where land is transferred as a gift or by way of exchange. Stamp duty at a reduced rate of 1% (usual rate is 7.5%) is applied to the excess of the value of the land acquired over the value of the land disposed of, where the acquisition and disposal take place within a 24-month period of each other.
As a condition of the relief, Teagasc, as the competent body, is required to certify that purchases, sales and transfers of land are being carried out for genuine consolidation purposes, by issuing a ‘Farm Restructuring Certificate’. The relief also constitutes an EU State aid and must therefore comply with State aid rules.
The scheme has been renewed for three-year periods on several occasions and is next due to sunset on 31 December 2025.
Farm Restructuring (CGT) Relief
Section 604B of the Taxes Consolidation Act 1997 provides for a “Relief for farm restructuring” from Capital Gains Tax (“CGT”). The purpose of farm restructuring relief is to encourage the consolidation of farm holdings, to reduce farm fragmentation and so improve the operation and viability of farms.
The relief applies to a sale, purchase or exchange of agricultural land, where Teagasc has certified that a sale and purchase or an exchange of agricultural land was made for farm restructuring purposes. As with its Stamp Duty equivalent, the initial sale or purchase, or the exchange, must occur in the relevant period (i.e. before the relief sunsets) and the subsequent sale or purchase must occur within 24 months of that sale or purchase.
The scheme has been renewed for three-year periods on a number of occasions and is next due to sunset on 31 December 2025.
Revised CAT Agricultural Relief
Tax legislation provides for relief from Capital Acquisitions Tax ('CAT') for gifts and inheritances of “agricultural property” where conditions are met. Where the relief applies, it operates by reducing for CAT purposes the market value of qualifying assets by 90%.
To qualify for the relief, a few conditions must be met by the beneficiary. One condition is the active farmer test, which requires the beneficiary to farm the agricultural property or lease it to an individual who farms the agricultural property for at least 6 years following the gift or inheritance. Finance Act 2024 extended the active farmer test to the disponer by way of a commencement order. Department officials are in the process of consulting with stakeholders with a view to ensuring there are no unintended consequences in commencing this section.
As with all tax reliefs, agricultural tax reliefs available to farmers are reviewed on an ongoing basis with sunset clauses, State Aid rules and other factors being taken into consideration.
Departmental Expenditure
Ceisteanna (283)
Ken O'Flynn
Ceist:283. Deputy Ken O'Flynn asked the Minister for Finance the total estimated cost to the Exchequer associated with the recent renaming and rebranding of his Department including but not limited to cost categories (details supplied); the breakdown of the incurred or projected costs; and if a cost-benefit analysis or any assessment of public value was carried out prior to approving these changes. [31365/25]
Amharc ar fhreagraFreagraí scríofa
I wish to advise the Deputy as there has been no name change at the Department of Finance there will be no associated costs.
Legislative Process
Ceisteanna (284)
Tom Brabazon
Ceist:284. Deputy Tom Brabazon asked the Minister for Finance if he will publish the Attorney General's legal advice on the Restrictive Financial Measures (State of Israel) Bill 2025 or a section of the Attorney General's advice detailing the potential for legal challenges against the proposed legislation. [31417/25]
Amharc ar fhreagraFreagraí scríofa
The Attorney General’s advice is privileged and will not be released. However the in recent Dail debates, I spoke to the advice received in the House. My statements on the matter are available here -
www.oireachtas.ie/en/debates/debate/dail/2025-05-27/17/
www.oireachtas.ie/en/debates/debate/joint_committee_on_finance_public_expenditure_public_service_reform_and_digitalisation_and_taoiseach/2025-05-28/2/
Budget 2026
Ceisteanna (285)
Pat Buckley
Ceist:285. Deputy Pat Buckley asked the Minister for Finance if he will consider increasing the betting tax in Budget 2026; and if he intends to use revenue from the betting tax to provide additional funding to soccer. [31437/25]
Amharc ar fhreagraFreagraí scríofa
Betting Duty is chargeable on all bets placed by a person with a licensed bookmaker at a bookmaker’s registered premises, irrespective of the means by which a bet is placed. Licensed Remote Betting Intermediaries are liable for Betting Intermediary Duty, on commission charged by them to persons in the State.
The rate of duty depends on the type of betting activity and how the bet is placed. The rate of betting duty for bets placed with a licenced bookmaker within the State either over the counter or via remote means is 2%. The rate of Betting Intermediary Duty on commission is 25%.
Betting duty is reviewed annually as part of the annual Budget process. Options in regard to rates are presented to the Tax Strategy Group (TSG) in the TSG General Excise paper which is published online on the website of the Department of Finance. Any decision in relation to rates will be taken in the context of Budget 2026.
With regard to the use of funds arising from Betting Duty, the Deputy should note that Revenue raised from Betting Duty accrues to the Exchequer and there is no hypothecation/ringfencing of Betting Duty receipts to any sport or sporting body. Such funding matters are for the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media and the Department of Public Expenditure, NDP Delivery and Reform to consider as part of the annual estimates process.
Universal Social Charge
Ceisteanna (286)
Pearse Doherty
Ceist:286. Deputy Pearse Doherty asked the Minister for Finance the first- and full-year costs of reducing the first rate of USC from 0.5 to 0%; reducing the second rate of USC from 2 to 0%; and increasing the threshold to the third rate of USC from €27,382 to €45,000. [31477/25]
Amharc ar fhreagraFreagraí scríofa
I am advised by Revenue that the estimated cost for the simultaneous implementation of the proposals outlined by the Deputy, on a first and full year basis, is €1.56 billion and €1.80 billion respectively.
Revenue Commissioners
Ceisteanna (287)
Pearse Doherty
Ceist:287. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 100 of 26 February 2025, if Revenue Commissioners require prior to the transfer of a pension within the EU, a signed declaration to the effect that the transfer conforms to the requirements of the regulation and Revenue Commissioners pension rules and is for bona fide reasons and is not the primarily for the purpose of circumventing pension tax legislation and revenue rules; and if he will make a statement on the matter. [31479/25]
Amharc ar fhreagraFreagraí scríofa
As I advised the Deputy in response to Parliamentary Question No. 100 on 26 February last, the transfer of deferred benefits may be made from an occupational pension scheme or a Personal Retirement Savings Account (PRSA) to an overseas pension arrangement, once such a transfer complies with the Occupational Pension Schemes and Personal Retirement Savings Accounts (Overseas Transfer Payments) Regulations 2003, available at www.irishstatutebook.ie/eli/2003/si/716/made/en/print.
The Regulations are under the remit of the Minister for Social Protection and prescribe the conditions for transfers to pension arrangements established outside the State.
I am advised by Revenue that a member of an occupational pension scheme or a PRSA contributor who directs the trustees of the scheme or the PRSA provider to make a payment to, or transfer assets to, an arrangement for the provision of retirement benefits outside the State (i.e. an overseas arrangement) under the provisions of the Occupational Pensions Schemes and Personal Retirement Savings Accounts (Overseas Transfer Payments) Regulations 2003 (S.I. No. 716 of 2003) is required, prior to any transfer to sign the following declaration:
I declare that the transfer request I am making conforms to the requirements of the Occupational Pensions Schemes and Personal Retirement Savings Accounts (Overseas Transfer Payments) Regulations 2003 (S.I. No. 716 of 2003) and to Revenue transfer rules, is for bona fide purposes and not for the purpose of circumventing Irish pension tax rules and Revenue pension rules and conditions.
Revenue require that a copy of this declaration is submitted to Revenue by pension scheme administrators and trustees, Life Offices and PRSA providers within seven days of it being signed.
Departmental Contracts
Ceisteanna (288)
Aidan Farrelly
Ceist:288. Deputy Aidan Farrelly asked the Minister for Finance to provide a schedule of the amount expended by his Department, and bodies under his aegis, on external training, simulations and advice in advance relating to appearances as witnesses at Oireachtas committees, from 2021 to date in 2025; if the supplier of services will also be provided, with a brief outline of services provided, indicating for which Oireachtas committee the services were utilised; and if he will make a statement on the matter. [31494/25]
Amharc ar fhreagraFreagraí scríofa
I wish to inform the Deputy that the attached document sets out the details of the providers, services and costs of the services provided in respect of preparation for staff for attendance at Oireachtas Committees.
Table A sets of the details requested in respect of my Department. Table B set out the details requested in respect of bodies under the aegis of my Department.
Revenue Commissioners
Ceisteanna (289)
Marie Sherlock
Ceist:289. Deputy Marie Sherlock asked the Minister for Finance the reason the Revenue Commissioners have ended the annual VAT filing facility for micro SME’s with the introduction of a variable direct debit facility; if he accepts that this will increase business administration costs for small firms that are ordinarily tax compliant; and if he will make a statement on the matter. [31527/25]
Amharc ar fhreagraFreagraí scríofa
I am advised that Revenue is currently modernising its Direct Debit Scheme to bring it in line with standard industry practice, and in preparation for a wider modernisation of its payment and banking processes, which is intended to happen over the coming years.
Revenue is moving away from the Fixed Direct Debit (FDD) scheme for payment of VAT liabilities, whereby the taxpayer pays an estimated amount each month in addition to a final balancing payment when an annual VAT return is filed after the 12-month period.
The more standard payment option of Variable Direct Debit (VDD) is being introduced by Revenue for VAT payments, whereby the taxpayer authorises Revenue to automatically collect the balance outstanding when it is due. This ensures that the taxpayer always pays the right amount at the right time and avoids the risk of interest arising on late payments. The move to VDD for VAT necessitates a change in filing frequency from an annual to a bi-monthly basis.
Revenue have confirmed to me that there are a number of the benefits that bi-monthly filing, along with the VDD payment option, which will deliver for many businesses For example:
• Ability to avail of approved VAT credits as soon as they arise in the year, which can either be repaid or be used to reduce the balance owing. This is not possible under the current FDD payment option, whereby any credits or refunds due can only be processed after the year has ended, when the annual VAT return is filed, and the balancing payment paid in full.
• Greater certainty and visibility of the correct VAT position earlier in the tax year when filing takes place every 2 months, as liabilities arise for payment.
• Reduced payment frequency, as a maximum of six payments per year are required (and only when there is an outstanding balance due for a period), instead of 12 monthly payments as part of the FDD scheme.
• Provision for timely and automated payment with the balance outstanding collected automatically by Revenue on the due date every 2 months, requiring no balancing payments.
• Elimination of the need for estimation of VAT liabilities and follow up action by the taxpayer. The FDD scheme and annual filing places the onus on the customer to ensure they make sufficient payments throughout the year. Where insufficient amounts are paid by Direct Debit and there is a balance of tax payable at the end of the accounting year, interest is payable if the balance is not paid by the due date. In addition, if the balancing amount due exceeds 20% of the annual liability for VAT, the interest will be backdated to the mid-point of the accounting year. This risk is eliminated with the new VDD scheme and bi-monthly filing.
It is important to note that there is a requirement on all businesses to keep their books and records up to date, regardless of their filing frequency.
A correspondence campaign to VAT taxpayers, highlighting the planned changes including the change in filing frequency, commenced in April 2025. As part of this campaign, 11,000 letters were issued. This will be followed by tailored letters to VAT taxpayers, which will highlight the actions required both by Revenue and the taxpayer to change over to VDD. These tailored letters will issue on a rolling basis up to April 2026, as the customer’s annual VAT period ends.
By way of information, earlier this year, Revenue completed work to transition employers from FDD to VDD for the payment of Employers Income Tax/USC/PRSI/LPT taxes. The FDD payment option for employers is now ceased with most employers now favouring VDD as a payment option.
Notwithstanding these changes however, Revenue has confirmed to me that it fully appreciates the continuing need to reduce the administrative burden on taxpayers when meeting their tax obligations, and in this regard, Revenue continues to provide reduced payment and filing patterns to taxpayers that meet certain criteria. For VAT, the qualifying criteria is as follows:
four-monthly returns, if the annual VAT liability is between €3,001 and €14,400.
six-monthly returns, if the annual liability is €3,000 or less
Where taxpayers meet either of the criteria outlined above, they can apply to Revenue to move to the applicable reduced filing frequency.