Written Answers Nos. 1-18
1. Deputy Barry Ward asked the Tánaiste and Minister for Foreign Affairs and Trade if his attention has been drawn to the case of the ongoing retention of a person (details supplied); the actions he will take to encourage the British government to increase its diplomatic efforts in this regard; and if he will make a statement on the matter. [38124/25]
Amharc ar fhreagraI would like to thank the Deputy for his question and allowing me to provide further information about this matter.
I am aware of this case, and having been appraised of the details of the case, I asked officials in my Department to meet with his wife and family members and representatives to discuss his ongoing detention and to explore possible avenues for our engagement.
As the Deputy is aware, the person in question is a citizen of the United Kingdom. In these circumstances, as a matter of law, it is therefore the UK authorities, and their Embassy in the United Arab Emirates, that hold the consular responsibility in relation to his case. Furthermore from the perspective of the United Arab Emirates authorities, they are bound to deal only with the United Kingdom authorities. It is my understanding that the British authorities have been active on behalf of the detained person throughout his detention.
Officials in my Department, including at the Embassy of Ireland in Abu Dhabi, are in contact with UK authorities on this matter. I must emphasise of course that my officials will be guided by the primary consular protection authority, the United Kingdom, in our actions.
Our interest in the case was discussed with a senior UAE Minister during a recent visit to Ireland, and we will continue to keep it under review.
As the Deputy will appreciate, it is not the practice to comment in detail on individual cases.
2. Deputy Colm Burke asked the Tánaiste and Minister for Foreign Affairs and Trade the number of foreign birth register applications that have been made from persons residing in the USA in the past five years, including this year to 30 June 2025, in tabular form; and if he will make a statement on the matter. [38278/25]
Amharc ar fhreagraMy Department is responsible for processing Foreign Birth Registration (FBR) applications for people who are born abroad and claim Irish citizenship through a grandparent born in Ireland or through a parent who has claimed citizenship also through FBR, Naturalisation or Post Nuptial Citizenship.
FBR applications are currently being processed within the normal turnaround time of 9 months from receipt of supporting documents. Applications that require further supporting documents will take longer to process.
The number of foreign birth register applications made from persons resident in the USA during the past five years, including this year to 30 June 2025, is in tabular form below:
|
Year |
2021 |
2022 |
2023 |
2024 |
2025 (to 30 June) |
|
2,714 |
6,984 |
7,726 |
11,601 |
9,726 |
The Passport Service Customer Service Hub has dedicated agents to deal with Foreign Birth Registration application queries. The contact number for urgent Foreign Birth Registration queries is +353 1 568 3331.
3. Deputy Carol Nolan asked the Minister for Climate, Energy and the Environment if he is aware of the concerns of the liquid fuel home heating sector that the obligation rates planned for the forthcoming renewable heat obligation are too low to have a meaningful impact on carbon emissions and its view that a more ambitious target of a 20% blend would be equivalent to deploying 160,000 heat pumps overnight, but at current rates this would take 26 years to achieve; and if he will make a statement on the matter. [38273/25]
Amharc ar fhreagraThe development of the Renewable Heat Obligation (RHO) is a key priority for Government and a draft RHO high-level scheme has now been finalised. As part of the scheme development process, and in consultation with industry and key stakeholders, an extensive examination of the heat sector and the potential cost and availability of renewable fuels to meet the obligation has been carried out.
Under current proposals, the RHO will obligate suppliers of all fossil fuels used for heating purposes to ensure that a proportion of the energy they supply is renewable. As such, all renewable fuels used for heat that satisfy the sustainability criteria of the Renewable Energy Directive will be considered eligible for certification under the scheme.
I will shortly submit the draft RHO Heads of Bill to Government alongside the draft RHO high-level scheme which will set out the introductory obligation rate across all fuel types in the first two years of the scheme. It is envisaged that a full review of scheme's performance, including in relation to the cost and availability of fuels to meet the obligation, will be carried out ahead of any rate increase.
The National Heat Study recommended that heat pumps are the optimal decarbonisation path for heating systems in decarbonising buildings. However, the study also recognised the potential role for sustainable bioenergy for buildings that require alternative routes to decarbonisation. The Programme for Government commits to further investigation of solutions for older homes still using oil to switch to renewable heating systems, and consideration of the use of sustainable bioliquids to reduce emissions from existing home boilers where deep retrofits are not possible in the short term.
These commitments are framing the work underway to develop a Heat Policy Statement and the Roadmap to Phase Out Fossil Fuel heating systems. A draft statement, informed by the findings of the National Heat Study, has been prepared by my Department and has undergone extensive consultation with other Government Departments and Agencies. A Strategic Environmental Assessment (SEA) Report is being completed, and a public consultation on the SEA Report and the draft Heat Policy Statement will be undertaken shortly. Following completion of the consultation process, my Department will submit the draft Heat Policy Statement to Government for approval and publication.
4. Deputy Ged Nash asked the Tánaiste and Minister for Defence further to Parliamentary Question No. 18 of 25 June 2025, if he will provide further details, specifically, to name the range of stakeholders involved in discussions; if he will provide a timeline as to when the “active development” and report review will be completed; and if he will make a statement on the matter. [37987/25]
Amharc ar fhreagra5. Deputy Catherine Callaghan asked the Tánaiste and Minister for Defence the number of military attachés from foreign armed forces accredited to Ireland; the number that are military officers; the number that are civilian; when Ireland’s first military attaché will be accredited abroad; the length of time the project to plan for this proposal has been in train; if there are barriers to implementation; and if he will make a statement on the matter. [38283/25]
Amharc ar fhreagraI propose to take Questions Nos. 4 and 5 together.
The 2015 White Paper on Defence, which set out a long-term approach to defence provision in Ireland, recognised the need for the Department of Defence to continue to engage in developing and deepening bilateral relations with potential like-minded partners to secure Ireland’s position in current and future international crisis management operations. The Report of the Commission on the Defence Forces which followed in 2022, reinforced this view and recommended the establishment of a Defence Attaché network. Following this, a joint civilian/military project team was formed in late 2022 and tasked with examining options in this respect, with a project formally initiated in May 2023.
This project aimed to explore the benefits to Ireland of establishing a Defence Attaché network, to look at the potential appropriate composition (civilian or military) and duties of the role of a Defence Attaché, and to consider how such a network could build on existing bilateral relations. The project also explored the potential for the deployment, as a pilot, of a Defence Attaché in one of the Irish embassies of strategic value and importance to Defence and Foreign Policy goals, where strong engagement exists on defence matters.
The general purpose of Defence Attachés is to facilitate necessary and appropriate bilateral contacts and exchanges between countries’ respective military authorities, and , at military level, they have tended to commence in rank from Lieutenant-Colonel (or equivalent) upward. There are currently sixty foreign defence attachés accredited to Ireland, including two who are based in Dublin on a resident basis, while the remaining fifty-eight operate on a non-resident basis from London. Defence attachés accredited to Ireland are listed by country on the Diplomatic List as maintained by the Department of Foreign Affairs and which is available to view via the www.ireland.ie website. In some cases Policy Advisors are also part of the diplomatic team who are focussing on security and defence matters. However, a full breakdown of the civilian numbers across all the embassies is not possible to obtain.
It should be noted that Ireland does already have civilian defence attachés working alongside their military colleagues in the Permanent Representation to the EU in Brussels and in the Permanent Mission to the United Nations in New York. Having both policy and military experts working overseas in the same team has proven to be a highly successful model which brings value to both the military and to the Departments of Defence and Foreign Affairs and Trade.
In terms of Ireland’s Defence Attaché considerations, consultations have taken place with a range of stakeholders in this regard including with the two resident military attachés based in Ireland as well as with the Department of Foreign Affairs and Trade who are the key stakeholder in this matter.
Consultations with the latter are ongoing currently and with the Military. The launching of a pilot project in an embassy overseas requires full analysis both from a foreign and defence policy perspective to ensure value in terms of expenditure and in terms of policy and bilateral relationships for the Department of Defence, the Defence Forces, and Government more widely.
From the military perspective, it will also be critical to ensure that the establishment of a military attaché network does not impact on capacity in the Defence Forces to deliver on its sizeable transformation efforts, including the implementation of the Commission on the Defence Forces' recommendations as well as to deliver on its current overseas commitments.
I will undertake to keep the House appraised of any developments in this matter.
6. Deputy Sinéad Gibney asked the Tánaiste and Minister for Defence if his attention has been drawn to potential overreach and undermining of the sovereignty of EU Member States by the European Commission under Article 41.2 of the Treaty on European Union which requires expenditure from the Union budget for the purposes of operations with a military or defence implication are prohibited without unanimity at the Council, with the adoption of ASAP and the SAFE regulation; whether he has raised this at EU level; and if he will make a statement on the matter. [38325/25]
Amharc ar fhreagraIn early 2023, the Council of the European Union agreed to task the European Commission to present concrete proposals to urgently support the ramping-up of manufacturing capacities of the European defence industry, secure supply chains, facilitate efficient procurement procedures, address shortfalls in production capacities and promote investments, including, where appropriate, mobilising the Union budget.
In response to this tasking, the Commission proposed a Regulation, the Act in Support of Ammunition Production (ASAP), to support the European Union’s industry to ramp-up its production of defence capabilities. The objective of ASAP is to support and accelerate the immediate ramp-up of production capacity in the EU. It will therefore directly support manufacturers of defence products, as well as their supply chains.
The proposal aims to meet the urgent needs of Member States and ensure that the Defence Industry in Europe can deliver to Member States what they need, not only for their own training and activities but also in order to continue to support Ukraine. The timely availability in sufficient volumes of these products is critical for the EU’s security and for its efforts to support Ukraine. In the context of ASAP, it is important to note that that our own Defence Forces also require capabilities for training and operations, and therefore that any ramping-up of production will therefore ultimately be beneficial to the Defence Forces. The ASAP Regulation was adopted and came into force in July 2023.
The SAFE (Security Action for Europe) instrument, entered into force in May 2025. It is a new EU financial instrument that focuses on common procurement initiatives for priority capabilities. The European Commission will provide up to €150Bn to be disbursed to interested Member States on the basis of their national plans. These plans should contain a description of the defence product and a description of the planned activities for which the funding is being sought. The disbursements will take the form of competitively priced long-maturity loans, to be repaid by the beneficiary Member States.
In terms of the collaborative procurement opportunities element that SAFE presents, Ireland will look to identify common procurement opportunities offered by other Member States that align with our existing approved Equipment Development Plan (EDP) priorities.
The legal basis for these two instruments and ensuring that they were compliant with the EU Treaties were the subject of significant discussion at EU level.
7. Deputy Emer Currie asked the Minister for Transport is he has considered the need to include commercial operators in the planned expansion of free travel or children under nine years old later this year; and if he will make a statement on the matter. [38002/25]
Amharc ar fhreagraAs 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 National Transport Authority (NTA) has responsibility for the regulation of fares charged to passengers in respect of public transport services provided under public service obligation (PSO) contracts.
I assure the Deputy that the Government is committed to delivering an accessible, reliable and affordable public transport system for all our citizens, including children. Under the Programme for Government, our commitments include the roll-out of contactless payments, keeping fares affordable and examining the further expansion of free public transport for children.
Specifically, Budget 2025 included a measure to extend free child fares on State-subvented PSO services to children aged five to eight years old. The NTA is working to develop and implement this change, with the new scheme expected to launch in quarter 3 of this year. This targeted initiative is designed to help with the cost of living for families and to encourage children to start using public transport from an early age. The Government decision did not include broadening this measure to include commercial bus operators.
The Government is also continuing funding supports to allow for the continuation of other fare initiatives, such as the 90-minute fare, the young adult and student Leap card, and 20% discounted fares on PSO services, all of which help make public transport more affordable.
Furthermore, the NTA recently introduced a new distance-based zonal fare structure for the greater Dublin area. This move aims to makes fares equitable, more consistent and easier to understand, with significant reductions for many commuting from outer areas, aligning prices more closely with distance travelled.
I assure the Deputy that I am committed to making public transport as accessible and affordable as possible, while also ensuring that our system remains financially sustainable in the long term.
8. Deputy Emer Currie asked the Minister for Transport if his Department have carried out an assessment on the number of children under nine years old who use commercial operators on a daily basis as a means of school transport; and if he will make a statement on the matter. [38003/25]
Amharc ar fhreagraAs 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 National Transport Authority (NTA) has responsibility for the regulation of fares charged to passengers in respect of public transport services provided under public service obligation (PSO) contracts.
I assure the Deputy that the Government is committed to delivering an accessible, reliable and affordable public transport system for all our citizens, including children. Under the Programme for Government, our commitments include the roll-out of contactless payments, keeping fares affordable and examining the further expansion of free public transport for children.
Specifically, Budget 2025 included a measure to extend free child fares on State-subvented PSO services to children aged five to eight years old. The NTA is working to develop and implement this change, with the new scheme expected to launch in quarter 3 of this year. This targeted initiative is designed to help with the cost of living for families and to encourage children to start using public transport from an early age. The Government decision did not include broadening this measure to include commercial bus operators.
The Government is also continuing funding supports to allow for the continuation of other fare initiatives, such as the 90-minute fare, the young adult and student Leap card, and 20% discounted fares on PSO services, all of which help make public transport more affordable.
Furthermore, the NTA recently introduced a new distance-based zonal fare structure for the greater Dublin area. This move aims to makes fares equitable, more consistent and easier to understand, with significant reductions for many commuting from outer areas, aligning prices more closely with distance travelled.
I assure the Deputy that I am committed to making public transport as accessible and affordable as possible, while also ensuring that our system remains financially sustainable in the long term.
9. Deputy Emer Currie asked the Minister for Transport if his Department has carried out an assessment on the cost of expanding free transport to children under nine years old to commercial operators; and if he will make a statement on the matter. [38004/25]
Amharc ar fhreagraAs 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 National Transport Authority (NTA) has responsibility for the regulation of fares charged to passengers in respect of public transport services provided under public service obligation (PSO) contracts.
I assure the Deputy that the Government is committed to delivering an accessible, reliable and affordable public transport system for all our citizens, including children. Under the programme for Government, our commitments include the roll-out of contactless payments, keeping fares affordable and examining the further expansion of free public transport for children.
Specifically, Budget 2025 included a measure to extend free child fares on State-subvented PSO services to children aged five to eight years old. The NTA is working to develop and implement this change, with the new scheme expected to launch in quarter 3 of this year. This targeted initiative is designed to help with the cost of living for families and to encourage children to start using public transport from an early age. The Government decision did not include broadening this measure to include commercial bus operators.
The Government is also continuing funding supports to allow for the continuation of other fare initiatives, such as the 90-minute fare, the young adult and student Leap card, and 20% discounted fares on PSO services, all of which help make public transport more affordable.
Furthermore, the NTA recently introduced a new distance-based zonal fare structure for the greater Dublin area. This move aims to makes fares equitable, more consistent and easier to understand, with significant reductions for many commuting from outer areas, aligning prices more closely with distance travelled.
I assure the Deputy that I am committed to making public transport as accessible and affordable as possible, while also ensuring that our system remains financially sustainable in the long term.
10. Deputy Emer Currie asked the Minister for Transport if his Department has carried out an assessment of how many additional children would travel for free if the under-9 free travel scheme is extended to commercial operators; and if he will make a statement on the matter. [38005/25]
Amharc ar fhreagraAs 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 National Transport Authority (NTA) has responsibility for the regulation of fares charged to passengers in respect of public transport services provided under public service obligation (PSO) contracts.
I assure the Deputy that the Government is committed to delivering an accessible, reliable and affordable public transport system for all our citizens, including children. Under the Programme for Government, our commitments include the roll-out of contactless payments, keeping fares affordable and examining the further expansion of free public transport for children.
Specifically, Budget 2025 included a measure to extend free child fares on State-subvented PSO services to children aged five to eight years old. The NTA is working to develop and implement this change, with the new scheme expected to launch in quarter 3 of this year. This targeted initiative is designed to help with the cost of living for families and to encourage children to start using public transport from an early age. The Government decision did not include broadening this measure to include commercial bus operators.
The Government is also continuing funding supports to allow for the continuation of other fare initiatives, such as the 90-minute fare, the young adult and student Leap card, and 20% discounted fares on PSO services, all of which help make public transport more affordable.
Furthermore, the NTA recently introduced a new distance-based zonal fare structure for the greater Dublin area. This move aims to makes fares equitable, more consistent and easier to understand, with significant reductions for many commuting from outer areas, aligning prices more closely with distance travelled.
I assure the Deputy that I am committed to making public transport as accessible and affordable as possible, while also ensuring that our system remains financially sustainable in the long term.
11. Deputy Albert Dolan asked the Minister for Transport if consideration has been given to extend the 22.25 train from Galway to Athlone, which currently only operates Monday to Friday to include weekends or to provide any other late night train service (details supplied); if and when the National Transport Authority will address this gap in evening and weekend public transport provision; and if he will make a statement on the matter. [38045/25]
Amharc ar fhreagraAs 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 National Transport Authority (NTA) has responsibility for organisation of public transport services provided under public service obligation (PSO) contracts.
The issue raised by the Deputy is a matter for Irish Rail, in conjunction with the NTA. Therefore, I have referred the Deputy's question to Irish Rail and the NTA for direct response.
Please advise my private office if you do not receive a reply within ten working days.
12. Deputy David Cullinane asked the Minister for Transport when he will provide funding for the runway extension at Waterford Airport; if he will report on a recent engagement with the local authorities; and if he will make a statement on the matter. [38126/25]
Amharc ar fhreagraThe Programme for Government commits to working with all stakeholders to quickly progress the Waterford Airport project to lengthen and widen the runway, building on the previous Government decision of 2019.
In line with that commitment, myself and Government colleagues met with Waterford City and County Council officials last week where next steps for progressing the project were discussed.
13. Deputy David Cullinane asked the Minister for Transport if he has sought or received any further information on N24 or N25 upgrade projects; when he will sanction funding to advance these projects to phase 3; and if he will make a statement on the matter. [38127/25]
Amharc ar fhreagraAs 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, design 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.
The N24 Waterford to Cahir project has been allocated €80,000 for 2025 to meet outstanding route selection commitments, and while the N25 Waterford to Glenmore project did not receive an allocation for 2025, there are a number of minor works on the N25 which received allocations this year. Both projects remain part of the NDP and the delivery programmes will be kept under review in the coming years. Funding commitments for National Roads for 2026 and beyond are currently under consideration as part of the ongoing NDP review.
Noting the above position, I have referred your question to TII for a direct reply updating you regarding planned works for the N24 and N25. Please advise my private office if you do not receive a reply within 10 working days.
14. Deputy Réada Cronin asked the Minister for Transport if bus services after midnight will be expanded into north Kildare; and if he will make a statement on the matter. [38168/25]
Amharc ar fhreagraAs 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 National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally and for the scheduling and timetabling of these services in conjunction with the relevant transport operators.
In light of the NTA’s responsibility in this area, I have forwarded the Deputy's request to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.
15. Deputy Aengus Ó Snodaigh asked the Minister for Finance if he accepts that Article 127 of the Treaty on the Functioning of the European Union requires the Central Bank of Ireland to act with a view to contributing to the achievement of the objectives of the Union as laid down in Article 3 of the Treaty on European Union, including specifically the strict observance of international law; if he accepts that the sale of Israeli bonds currently facilitated by the Central Bank of Ireland contributes to the State of Israel’s actions which have been found in violation of international law by the International Court of Justice; if he is concerned by the comments of the Governor of the Central Bank of Ireland at the Joint Oireachtas Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach on 11 June 2025 that international law does not govern the Bank’s actions; and the actions he intends to take to ensure that the Central Bank of Ireland does take account the European Union’s objective of strict observance of international law in its decisions as set out in the Treaties. [38007/25]
Amharc ar fhreagraAt the outset, I would point out that the Central Bank of Ireland carries out its functions in accordance with all applicable laws.
While central banks have many powers and functions, their roles are confined to their mandate. Under the EU's legal framework, the European Commission is responsible for trade policy and trade relations with third countries. The Central Bank of Ireland cannot refuse to approve the Israeli bond prospectus on the basis of the International Court of Justice (ICJ) Advisory Opinion on the Occupied Palestinian Territories or on the basis of the ICJ provisional rulings in the ongoing case involving South Africa and Israel.
Under the Prospectus Regulation, a prospectus must be drawn up, approved and published when securities are to be offered to the public or admitted to trading on a regulated market in the EU. As competent authority, the Central Bank of Ireland is responsible for assessing whether a prospectus has been drawn up in compliance with the disclosure requirements of the prospectus regulation.
The specific disclosure requirements and the requirements for the prospectus approval process are specified in a European Commission delegated regulation, which supplements the prospectus regulation. The Central Bank of Ireland is required to approve a prospectus where it meets the standards of completeness, consistency and comprehensibility under the legislation. The law is also clear that, by approving a prospectus, the Central Bank of Ireland does not endorse the issuer and does not endorse the securities.
It is also important to once more state that the Central Bank of Ireland, in performing its EU duties in this regard, does not issue, sell, trade or list these bonds. Neither does it either authorise or supervise these bonds and they are not listed on a stock exchange the Central Bank regulates. Further, under the Prospectus Regulation, it is up to the third country sovereign to choose one EU member state to apply to for approval of its prospectus. The competent authority of the chosen member state is then obliged to discharge the relevant duties within the regulation. In effect, the Central Bank is carrying out a role mandated by European law.
Furthermore, the Central Bank of Ireland has no mandate to impose sanctions on any state or person for the above mentioned breaches or alleged breaches of international law. It is for international bodies such as the UN or the EU to determine how to respond to these breaches and alleged breaches of international law, including to determine whether sanctions are necessary, which the Central Bank of Ireland would of course implement.
Finally, the Genocide Convention, which is an international treaty between States, has been given effect in Irish law by the International Criminal Court Act 2006. In accordance with the 2006 Act, it is an offence for any person, including the Central Bank, to commit genocide or a crime ancillary to genocide. The Central Bank of Ireland has, in its various public statements, noted this on a number of occasions.
16. Deputy Michael Cahill asked the Minister for Finance to support the hospitality sector by reintroducing the 9% VAT rate as a matter of priority; and if he will make a statement on the matter. [38012/25]
Amharc ar fhreagraIn making any decision in relation to VAT rates or other taxation measures, the Government must balance the costs of the measures in question against their impact and the overall budgetary framework.
The Government is very conscious of the pressures being faced by businesses in the hospitality sector which is why it provided for a 9% VAT rate from 1 November 2020 to 31 August 2023 at a cost of over €1.3 billion.
Apart from VAT measures, recent budgets contained a number of measures to support businesses facing increased costs, including the Increased Cost of Business grant in Budget 2024 and the Power Up Grant of €4,000 in Budget 2025.
In recognition of the ongoing needs of SMEs, particularly in the hospitality sector, the Programme for Government does commit to bring forward measures to support SMEs, in particular in the retail and hospitality sectors. It acknowledges the increased cost pressures on these sectors and states that this will entail changes to VAT, PRSI and other measures.
The Programme makes it clear that these measures will be implemented as part of the normal budget process. This process will consider the timing of any VAT change as well as its scope. Any decision in relation to further changes to the VAT rate will need to be taken within the overall Budget Framework.
17. Deputy Catherine Connolly asked the Minister for Finance if, in light of the estimate of the €200 million cost of extending the current employer tax relief to the auto-enrolment cohort contained in the 2022 regulatory impact assessment of the Pensions Auto Enrolment Bill, this additional employer tax relief will apply to the auto enrolment scheme ("My Future Fund") when it comes into effect on 1 January 2026; and if he will make a statement on the matter. [38081/25]
Amharc ar fhreagraAs the Deputy is aware the operation of the automatic enrolment retirement savings scheme, known as auto-enrolment, is a matter for the Minister for Social Protection, and the legislative framework for auto-enrolment was introduced in the Automatic Enrolment Retirement Savings System Act 2024. However responsibility for taxation policy including for auto-enrolment lies with me as Minister for Finance.
Officials from my Department and Revenue worked closely with officials from the Department of Social Protection to develop the legislative provisions governing the taxation treatment of auto-enrolment savings. As agreed by Government in March 2024, the approach is to align as much as possible with the taxation of Personal Retirement Savings Accounts (PRSAs), other than for employee contributions (where for auto-enrolment a State contribution is provided in place of tax relief on employee contributions). Therefore, in line with this Government decision, the taxation provisions set out in Finance Act 2024 provide for tax relief for employers for the contributions paid as part of the auto-enrolment scheme, as is already available for employer contributions to a PRSA. The provisions in Finance Act 2024 are subject to a commencement order and will be commenced to align with the start date for the auto-enrolment scheme.
The cost referenced by the Deputy forms part of a costing exercise prepared earlier in the development of the auto-enrolment scheme which was included in the Regulatory Impact Analysis that accompanied the draft scheme of the Automatic Enrolment Retirement Savings System Bill published in 2022. As part of the Budget 2026 process my officials are preparing updated costings for this relief. However, I would note that the cost referenced by the Deputy relates to the cost of the final contribution rates for automatic enrolment, including an employer contribution of 6% of salary, which, as set out in the Automatic Enrolment Retirement Savings System Act 2024, will apply from year 10 of the scheme. In years 1-3 the contributions from employers are set at 1.5% of salary, and therefore the expected cost of tax relief for employer contributions in 2026 is significantly less than the figure referenced by the Deputy.
18. Deputy Robert O'Donoghue asked the Minister for Finance if he will consider amending the eligibility criteria for the home carer tax credit to extend entitlement to single individuals and non-jointly assessed carers (such as those who are unmarried, cohabiting, or single) who provide full time care to dependent persons; if a review or public consultation is planned in Budget 2026; and if he will make a statement on the matter. [38105/25]
Amharc ar fhreagraThe “Home Carer” tax credit is only available to married couples or civil partners where one spouse/civil partner (i.e. the home carer) cares for one or more dependent persons. The married couple/civil partners must be jointly assessed for tax purposes and no credit is available where the married couple/civil partners are taxed under separate treatment as single persons. From 1 January 2025, the maximum value of the credit is €1,950. The policy rationale for this credit is to provide assistance to married couples or civil partners who are jointly assessed for tax, where one spouse or civil partner works primarily in the home to care for a dependent person.
However, I would point out that the “Dependent Relative” tax credit is available to an individual who maintains, at his or her own expense, a relative who is unable to maintain him or herself or a widowed parent. The credit is also available where an individual depends on his or her own child, due to infirmity, and resides with and maintains the child at his or her own expense. From 1 January 2025 the value of the credit is €305. Eligibility for the dependent relative credit is subject to the requirement that the relative, child or widowed parent’s income for the year does not exceed a specified amount provided for in the legislation. For 2025, the income limit is €18,028.
Detailed guidance on the Home Carer tax credit and Dependant Relative tax credit can be found in Revenue’s Tax and Duty Manual Parts 15-01-29 and 15-01-27, which can be accessed at the following links:
https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-29.pdf
https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-27.pdf
In relation to the Deputy’s specific question, I do not have any plans to amend the Home Carer tax credit, as I am satisfied the tax credit in its current form is appropriately calibrated.
