Written Answers Nos. 321-340
321. Deputy Claire Kerrane asked the Minister for Finance if he will consider increasing the tax band thresholds in the upcoming budget for those over 65 years, and revert back to €40,000 for married couples; and if he will make a statement on the matter. [51312/25]
Amharc ar fhreagraAs the Deputy is aware the current thresholds for the income tax age exemption are €18,000 per annum where an individual is aged 65 years or over, and €36,000 per annum for married couples and civil partners, jointly assessed to tax, where either individual is aged 65 or over. The relevant income thresholds may be increased further if the individual has a qualifying child. Additionally, marginal relief may be available where the individual’s or couple’s income exceeds the relevant exemption limit but is less than twice that amount.
The current tax arrangements for persons aged 65 or older compare favourably with the tax treatment of the generality of taxpayers. For example, the age tax credit or the age exemption limits and marginal relief are available to persons aged 65 or over. In addition, reduced rates of USC also apply for persons aged 70 or older where their total income is €60,000 or less per annum. Furthermore, the State Contributory Pension and the State Non-Contributory Pension are not chargeable to USC or Pay Related Social Insurance.
The Commission on Taxation and Welfare recommended that age should be removed as a factor for determining the charge to income tax and USC as it narrows the base and breaches the concept of horizontal equity. Further details are set out in the Report of the Commission, at the following link.
[www.gov.ie/en/publication/7fbeb-report-of-the-commission/] .
Accordingly, I have no plans to increase the age exemption limits.
However, persons aged over 65 can avail of the age exemption or the normal tax system of credits and bands.
With the substantial increases to tax credits in recent Budgets, the effective entry point to income tax has increased for all taxpayers, including those aged 65 or older. For 2025, the effective entry point to income tax for a married couple in receipt of the married person credit, two employee/earned income credits and the married age credit is €42,450 per annum.
Therefore, depending on their personal circumstances, it may be more beneficial for persons aged over 65 to be taxed under the normal tax system of credits and bands.
I would encourage all taxpayers to ensure that they are availing of the most beneficial tax treatment.
322. Deputy Aidan Farrelly asked the Minister for Finance the amount expended on cloud storage solutions in the past five years and to date in 2025; and if he will provide the data storage supplier, in tabular form. [51363/25]
Amharc ar fhreagraI wish to advise the Deputy that ICT services for my Department are provided by the Office of the Government Chief Information Officer (OGCIO) under the Department of Public Expenditure, Infrastructure, Public Services, Reform and Digitalisation.
I have been advised that the Minister for Public Expenditure, Infrastructure, Public Services, Reform and Digitalisation will issue a full response in relation to cloud storage solutions services. That response will cover such services provided for my Department.
323. Deputy John Lahart asked the Minister for Finance if he is aware and if it was an unintended consequence that, of every €100 granted in budgets in recent years to ease the cost of energy for consumers, energy companies took €9 in VAT from the sum allocated to consumers by the Government, thereby denying consumers an additional 9% subvention in the process; and if he will make a statement on the matter. [51376/25]
Amharc ar fhreagraI am advised by Revenue that the VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law is required to comply.
In general, the Directive provides that all goods and services are liable to VAT at the standard rate, which in Ireland is currently 23%, unless they come within provisions that permit the application of a lower rate. On this basis, Ireland has long applied its reduced VAT rate, currently 13.5%, to the supply of electricity. In 2022, as one of a number of measures adopted in response to the cost of living impact of high fuel prices, the Government decided to temporarily reduce VAT on electricity by applying the second reduced rate, which is 9%, to electricity supplies for a fixed period; this application has been extended a number of times since then and is currently due to run until 31 October 2025.
The Directive also requires that VAT be charged on the consideration that a taxable person is entitled to receive for the goods and services that they supply. For VAT purposes, what constitutes consideration for a supply of goods or services is defined in EU VAT legislation, is applicable in all Member States, and consists of everything which the supplier obtains, whether from the customer or from a third party, in return for goods or services supplied.
Various cost of living packages introduced by the Government over the last few years included providing credits for electricity consumers against their bills. In line with EU legislation, such measures constitute part of the ‘consideration’ to the supplier and, so, are liable to VAT. There is no provision in the VAT Directive that would allow non-application of VAT on such credits.
324. Deputy John Lahart asked the Minister for Finance if he will provide an update on a PRSA dispute with a financial company (details supplied) which has been due for adjudication according to correspondence from the Financial Services Ombudsman, at the end of 2024; the reason for the delay of almost one year in deciding this case; and if he will make a statement on the matter. [51377/25]
Amharc ar fhreagraThe Financial Services and Pensions Ombudsman (FSPO) provides an independent, fair, impartial, confidential and free service to resolve complaints between consumers and financial services and pension providers.
The statutory functions of the FSPO are governed by the provisions of the Financial Services and Pensions Ombudsman Act 2017.
As Minister for Finance, I do not have a role in the day-to-day workings of the FSPO and it is not appropriate for me to get involved in individual cases.
325. Deputy Cormac Devlin asked the Minister for Finance if he will consider introducing a special tax levy on windfall profits accruing to private IPAS centre contracts/operators; and if he will make a statement on the matter. [51445/25]
Amharc ar fhreagraThe tax system is not the appropriate vehicle for targeted objectives of the nature outlined by the Deputy. The tax system contains rules for the calculation of profits, and tax payable thereon, based on broad Schedules and Cases of income. Any proposal to apply different tax treatment to a sub-set of providers of any service would be contrary to this established approach and could be liable to challenge on a number of grounds.
Furthermore, should such a policy be adopted it could result in negative outcomes for the State, such as an increase in the prices charged for these services or an exit of providers from the market.
The International Protection Accommodation Service (IPAS) provides accommodation to people seeking international protection, and the operation of that system is a matter for my colleague the Minister for Justice, Home Affairs and Migration.
326. Deputy Eoghan Kenny asked the Minister for Finance the reasons a research stipend of a PhD student cannot be included as income in an application for a mortgage; and if he will make a statement on the matter. [51450/25]
Amharc ar fhreagraThe current legal and regulatory framework does not preclude income of the type referred to being taking into consideration when evaluating an application for mortgage credit.
It is a commercial matter for each lender to determine its own credit policies and to make its own lending decisions. This includes the types of income taken into account. I have no role or function in such commercial decisions.
I would note that, where a consumer’s application for credit is turned down, the regulatory framework provides that the lender must set out the reasons why the credit was not approved.
327. Deputy John Lahart asked the Minister for Finance if he is aware of significant delays in the adjudication of complaints by the Financial Services and Pensions Ombudsman, with some complainants waiting well beyond the timelines initially indicated; if he will seek an explanation from the Ombudsman regarding the reasons for such delays; and if he will make a statement on the matter. [51621/25]
Amharc ar fhreagraThe Financial Services and Pensions Ombudsman (FSPO) provides an independent, fair, impartial, confidential and free service to resolve complaints between consumers and financial services and pension providers.
While recent data provided by the FSPO indicates that 86% of complaints are closed within 12 months, some, generally more complex complaints, are taking longer to resolve. This reflects the fact that FSPO adjudications are legally binding and therefore must follow due process.
In December 2023, an increase of over 40% in staff numbers, from 90 to 128, was sanctioned at the FSPO. This additional resourcing has been provided to the FSPO in order for them to resolve complaints more promptly.
As at the end of August, staff numbers have increased by nearly 30% to 116.
328. Deputy Albert Dolan asked the Minister for Finance the number of outstanding appellants before the Disabled Drivers Medical Board of Appeal who reside in the west of Ireland; if he will arrange for a clinic of the board to be convened in Galway or another suitable west of Ireland location, given the accessibility challenges for applicants required to travel to Dublin; and if he will make a statement on the matter. [51653/25]
Amharc ar fhreagraThe Deputy should note at the outset that it is a legislative requirement that the Disabled Drivers Medical Board of Appeal (DDMBA) is independent in the exercise of its functions and it is a matter for the Board to determine all aspects of the management and delivery of the appeals process.
The DDMBA operates from the National Rehabilitation Hospital (NRH) in Dún Laoghaire, who provide facilities and secretarial services so that the Board can deliver the appeals process. No other dedicated facilities have been agreed for hosting the appeals process.
The Board does on occasion run regional clinics when appropriate facilities can be sourced on an ad-hoc basis and where there is sufficient demand for, and attendance at, such clinics. For instance, two clinics have been run in Cork over the last 12 months. This is a matter that is kept under review.
As of June 2025, the number of outstanding appellants before the Disabled Drivers Medical Board of Appeal who reside in the Connacht are as follows:
|
County |
Number of Appeals |
|
Galway |
24 |
|
Leitrim |
1 |
|
Mayo |
21 |
|
Roscommon |
16 |
|
Sligo |
9 |
|
Total |
71 |
329. Deputy Aidan Farrelly asked the Minister for Finance the date on which the new Revenue Commissioners customs cutter vessels will be fully operational, and the number of Revenue Commissioners staff, by grade, that have been fully trained in the use of the new cutter vessels. [51833/25]
Amharc ar fhreagraI have been advised that Revenue’s new Customs cutter, RCC Cosaint, was delivered in August 2025. Since its delivery, Revenue’s Maritime Unit (RMU) has engaged in training and familiarisation exercises and the new vessel has progressively transitioned to active operational service, including the undertaking of initial patrol exercises. It is expected that this process will be fully completed in the coming weeks, at which point the RCC Cosaint will take up full patrol duties.
The RMU has sanction for 29 officers with the necessary skills and qualifications for sea-going duties, broken down as follows:
|
Higher Executive Officer |
4 |
|
Executive Officer |
9 |
|
Clerical Officer |
16 |
All officers undertake an extensive training programme to equip them to fulfil their duties as maritime Customs Officers.
I fully support Revenue having the necessary resources to fulfil its mandate in respect of its responsibilities, responsibilities that are critical for its effective functioning as a tax and customs administration and for the effective functioning of the State generally.
330. Deputy Naoise Ó Muirí asked the Minister for Finance the take-up of the mortgage relief scheme in budget 2025; the average value of the relief paid; and if any provision has been made for renewing it for a further year. [51917/25]
Amharc ar fhreagraFinance Act 2023 introduced the Mortgage Interest Tax Relief (MITR). The MITR was originally made available for the 2023 year of assessment. However, announced as part of Budget 2025, and as provided for in Finance Act 2024, it was extended to include the year 2024.
The relief is available to homeowners with an outstanding mortgage balance between €80,000 and €500,000 as of 31 December 2022. The relief extends to a qualifying property located in the State which is the sole or main residence of the individual’s former or separated spouse or civil partner or a dependent relative. Furthermore, the taxpayer must be compliant with Local Property Tax requirements.
The relief is available in respect of the increase in interest paid in 2023 over interest paid in 2022. It is also available in respect of the increase in interest paid in 2024 over interest paid in 2022. The amount qualifying for relief at the standard rate of tax (20%) is capped at €6,250 per property. This is equivalent to a maximum tax credit of €1,250 per property per annum.
Revenue publishes the number of taxpayer units who have benefitted from the MITR, as well as the tax cost to the exchequer, in their Cost of Tax Expenditures publication. This document provides this information for the latest year available for a wide range of tax credits and reliefs and is available on the Revenue website at [www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx] .
Currently, 2023 is the latest year for which data is available, as the 2024 Form 11 filing deadline for self-assessed taxpayers has not yet passed. As shown, the number of taxpayer units who benefitted from the MITR in 2023 was 52,320, and the cost was estimated at €35.4 million, resulting in an average benefit of €675 for those taxpayer units who benefitted from this tax credit.
Finally, and as the Deputy will appreciate, decisions regarding taxation measures are normally made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to the sound management of the public finances. It is a longstanding practice of the Minister for Finance not to comment in advance of the Budget on any tax matters which might be the subject of Budget decisions.
331. Deputy Naoise Ó Muirí asked the Minister for Finance the take-up of the landlord relief; the cost of the relief; and if he will make a statement on the matter. [51918/25]
Amharc ar fhreagraThe Residential Premises Rental Income Relief (RPRIR) was introduced by Section 36 of the Finance Act, 2024 and is an income tax relief for individual landlords of rented residential property. The relief can reduce the tax due on rented residential income by up to €600 in 2024, €800 in 2025 and €1,000 in 2026 and 2027.
I am informed by Revenue that as the deadline for Form 11 income tax returns in relation to the 2024 tax year, the first year for which this credit is claimable, has not yet passed, there is no data available to provide the information requested.
I am further advised by Revenue that data in relation to tax year 2024 will be available in mid-2026, once the filing deadline has passed and sufficient time has been allowed for the processing of the data and the compilation of data for analysis.
332. Deputy Naoise Ó Muirí asked the Minister for Finance the thresholds and rates for Capital Acquisitions Tax; his views on the appropriate relationship for different categories of recipient; and if he will make a statement on the matter. [51919/25]
Amharc ar fhreagraCapital Acquisitions Tax (CAT) is a beneficiary-based tax on gifts and inheritances that is payable on the value of the property received. For CAT purposes, the relationship between the person giving a gift or inheritance (i.e. the disponer) and the person who receives it (i.e. the beneficiary) determines the maximum amount, known as the “Group threshold”, below which CAT does not arise. CAT is charged at a rate of 33% above each Group threshold.
There are three Group thresholds:
• the Group A threshold (currently €400,000) applies where the beneficiary is a child of the person giving the gift or inheritance
• the Group B threshold (currently €40,000) applies where the beneficiary is a brother, sister, nephew, niece, lineal ancestor or lineal descendant of the person giving the gift or inheritance
• the Group C threshold (currently €20,000) applies in all other cases.
My officials have examined Capital Acquisitions Tax as part of the annual Tax Strategy Group exercise. The resultant papers outline the tax policy considerations for the Government and the options available to it in forming this year’s Budget. They are published in advance of the Budget and are the best means of considering issues such as inheritance tax in an analytical and transparent way. The Tax Strategy Group is not a decision-making body and the papers produced by my Department are simply a list of options and issues to be considered in the Budgetary process.
A link to this year’s paper on Capital Taxes which includes some cost modelling can be found here: [www.gov.ie/en/department-of-finance/collections/budget-2026-tax-strategy-group-papers/] .
It should be noted that there would be a significant cost in making changes to CAT. The options available for setting CAT thresholds must be balanced against competing demands, and as part of the annual Budget and Finance Bill process.
As the Deputy will be aware, it is a longstanding practice that the Minister for Finance does not comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.
333. Deputy Ged Nash asked the Minister for Finance if he plans to extend the life of the Key Employment Engagement Programme which is scheduled to finish in 2025; and if he will make a statement on the matter. [51925/25]
Amharc ar fhreagraAs the Deputy will be aware, the Key Employee Engagement Programme, or KEEP, is a is a tax efficient share option scheme and is designed to facilitate the use of share-based remuneration by unquoted SME companies to attract and retain key employees.
Under KEEP, employees are given an option to acquire shares at a future date, at a fixed price. Employees who exercise KEEP options are exempt from a liability to IT, USC and PRSI on any gain arising. CGT is due on any gains arising from the subsequent disposal of shares acquired.
As with other share-based remuneration schemes, shares awarded through KEEP are exempt from employer PRSI.
KEEP is currently scheduled to expire on 31 December 2025.
The Deputy should note, that as KEEP is a notified State Aid, any amendment or extension to KEEP requires European Commission approval.
Finally, and as the Deputy will appreciate, it is a longstanding practice that the Minister for Finance does not comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.
335. Deputy Danny Healy-Rae asked the Minister for Finance if he will consider a matter (details supplied) regarding rural public houses; and if he will make a statement on the matter. [51956/25]
Amharc ar fhreagraExcise duty on alcohol is governed by EU law, with which Irish excise law is obliged to conform. The “Alcohol Structures Directive” (Council Directive 92/83/EEC) lays down a harmonised approach to excise duties on alcohol in the EU. It defines alcoholic beverages and sets out the basis on which excise duties on such products are to be established by Member States as well as the conditions for the application of reduced rates and special regimes. In Ireland, the excise duty takes the form of Alcohol Products Tax (APT) as provided for in Chapter 1 of Part 2 of the Finance Act 2003 (as amended).
The rate of APT applying to a particular alcoholic beverage depends on the category it falls within and its alcohol content which is expressed as the percentage of volume. Reduced APT rates can only be applied in limited circumstances, the main ones being for lower strength products and for independent small breweries or producers of cider and perry, and these types of relief, which are allowed under the Directive, have already been introduced into Ireland's legislation as a feature of our APT regime. The Directive does not allow scope for the taxation of alcohol to be based on packaging format (such as different rates for kegs versus bottles or cans) nor on the point of consumption (such as different rates depending on whether consumed in rural public houses or licensed premises generally). Therefore, an excise rebate in respect of draught alcohol sold in rural public houses would not be compatible with the Alcohol Structures Directive.
As the Deputy will be aware, in making any decision in relation to taxation measures, the Government must balance the costs of the measures in question against their impact and the overall budgetary framework.
While I recognise the difficult circumstances businesses in this sector find themselves in, the Government has taken additional measures to support businesses directly. For instance, Budget 2024 and Budget 2025 contained a number of measures to support businesses facing increased costs, including the Increased Cost of Business (ICOB) grant in Budget 2024 and the Power Up Grant of €4,000 in Budget 2025.
As stated in the Programme for Government, this Government proposes to bring forward measures to support small and medium enterprises (SMEs), in particular the retail and hospitality sectors, acknowledging the increased cost pressures on these sectors. These measures will be implemented as part of the normal budget process as resources allow.
336. Deputy John McGuinness asked the Minister for Finance the number of cases prosecuted by the State relating to the smuggling of coal and other fuels across the Border with Northern Ireland; the value of the fines issued relative to this activity; if total tonnage in respect of coal smuggling has been estimated; if so, the figures for the past five years; and if he will make a statement on the matter. [51967/25]
Amharc ar fhreagraCoal, peat and peat products supplied in the State for fuel use are subject to excise duty in the form of Solid Fuel Carbon Tax (SFCT). SFCT is not an import duty and neither the movement of solid fuels into the State, nor their physical presence in the State, generate a liability to SFCT, this only arises when solid fuel is first supplied in the State. EU Single Market rules preclude the use of any cross-border controls in the administration of a national excise such as SFCT. This means that solid fuel coming into the State cannot be subject to the type of cross-border movement controls that are typical of the EU harmonised excise regimes for mineral oils, tobacco and alcohol. Therefore, smuggling offences of the type envisaged by the Deputy do not exist in Irish tax law in relation to solid fuels.
Individuals may travel to NI, purchase solid fuels and bring such fuels into the State for their own use, and no SFCT liability arises. However, NI suppliers making supplies directly to consumers in the State are liable to SFCT, and must register with Revenue, and Revenue advise that 5 per cent of SFCT registrations are suppliers based in NI. I am further advised that Revenue is conscious of cross-border price differentials and the risk of SFCT evasion, and over the last two years has carried out significantly increased numbers of SFCT compliance interventions, ranging from profile interviews, pay and file reminders etc., through to audits and investigations, along with enforcing SFCT debt by sheriff/solicitor referral and by notice of attachment.
With regard to enforcement of environmental standards, I note that the Local Authorities are the enforcement agencies for breaches of the Air Pollution Act 1987 (Solid Fuels) Regulations 2022. Notwithstanding that the regulation of solid fuel environmental standards is a matter for Local Authorities, I am advised by Revenue that it is keenly aware of the benefit that inter-agency co-operation can bring to the effective implementation of the range of State laws applicable to the solid fuel sector. In this regard, Revenue staff have participated in joint operations with Local Authorities on solid fuel matters and remains committed to supporting further positive collaboration with Local Authorities and other State agencies.
With regard to tackling illicit movements of fuels that are subject to Mineral Oil Tax, I am advised that Revenue works closely with other jurisdictions, including Northern Ireland through the Cross Border Joint Agency Task Force (JATF). The JATF promotes real-time collaboration between Revenue and HM Revenue and Customs, working in collaboration with An Garda Síochána and the PSNI, in their efforts to disrupt the activities of organised crime groups involved in serious excise fraud. Revenue also works closely with OLAF (the EU’s anti-fraud agency), Europol and the World Customs Organisation.
Other measures to combat the illegal mineral oils trade include the introduction of stringent supply chain controls and reporting requirements, a rigorous programme of risk focused enforcement action and the application of robust legislation. In addition, the fiscal marking regime was further strengthened with the introduction of a new marker, Accutrace Plus, in January 2024.
The table below details illicit fuel seizures and prosecutions from 2019 to the end August 2025.
|
Year |
No. Seizures |
Quantity (litres) |
Summary Prosecutions |
Indictable Prosecutions |
|
2025* |
6 |
55,487 |
1 |
2 |
|
2024 |
12 |
156,960 |
1 |
0 |
|
2023 |
3 |
1,800 |
0 |
1 |
|
2022 |
13 |
57,793 |
0 |
3 |
|
2021 |
10 |
31,650 |
1 |
1 |
|
2020 |
8 |
12,038 |
2 |
0 |
|
2019 |
24 |
99,895 |
2 |
1 |
*To the end of August
I am assured that combatting excise fraud will continue to be a priority for Revenue, and cooperation and collaboration with national and international law enforcement agencies will continue to play an important role in this regard.
337. Deputy John McGuinness asked the Minister for Finance if all Government Departments and agencies that make payments to individuals and businesses that are account holders with banks or credit unions do so using the BIC and IBAN numbers only; if there is any exception to this normal practice; and if he will make a statement on the matter. [51968/25]
Amharc ar fhreagraThe specific payment policies of individual Government Departments or Agencies are a matter for each department / agency. I can however make some general observations in relation to the making of payments to individuals and businesses by Government Departments and Agencies.
The National Payments Plan (NPP) was launched in April 2013, with the aim of reducing the cost of Ireland's payment system through the use of more efficient payment methods. In line with this goal the NPP prescribed an ‘e-day’ to take place on September 19th, 2014. From this point forward Government Departments, Agencies, and Local Authorities ceased making payments via cheque to businesses and moved to making payments via electronic fund transfer (EFT) which are payments made directly to a bank account through BIC and IBAN.
E-day did not apply to cheque payments made to individuals by Government Departments, Agencies, and Local Authorities. How a Department, Agency, or Local Authority chooses to make payments to individuals differs from entity to entity.
Most public sector entities opt to process payments to individuals via EFT. For example, the Department of Social Protection primarily makes payments to individuals receiving payment from a social welfare scheme via EFT, but they also offer payment via Electronic Information Transfer (EIT) which involves the individual going to their local Post Office to collect their payment, payment via cheque is only used in exceptional circumstances or to pay for arrears.
338. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will provide a full breakdown of the average cost of €436,000 per modular home delivered under the rapid build programme, separating the costs for build components (details supplied), in tabular form. [51319/25]
Amharc ar fhreagra339. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the procurement processes used for the award of contracts for modular units and site works under the rapid build programme; whether these were subject to open tender, restricted procedure, negotiated procedure without prior publication, or emergency procurement; and whether any independent value-for-money assessments or external cost benchmarks were carried out before contract award. [51321/25]
Amharc ar fhreagra340. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the benchmarking of cost per modular unit undertaken against comparable schemes in other EU member states or in the Irish private sector; to provide the outcome of that analysis; and if not, to explain the reason such benchmarking was not carried out given the scale of public expenditure. [51322/25]
Amharc ar fhreagra341. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will publish post-completion audit reports on the rapid build modular housing programme, including the Clonmel development, showing final actual costs against projected costs; and the expected timeline for publication of those reports. [51323/25]
Amharc ar fhreagra342. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the measures introduced within his Department to prevent similar cost escalation in future rapid-delivery housing projects; and to outline the governance arrangements in place to monitor expenditure and ensure accountability for value for money. [51324/25]
Amharc ar fhreagraI propose to take Questions Nos. 338 to 342, inclusive, together.
On 28th June, 2022, the Government authorised the roll-out of the Rapid Build Homes Programme (Programme) to provide homes for those displaced by the Russian invasion of Ukraine, officially referred to as the Beneficiaries of Temporary Protection. The Programme comprises 654 homes for approximately 2,640 residents across eleven separate sites across the State.
General housing policy is a matter for the Department of Housing, Local Government and Heritage (D/HLGH) however, the Office of Public Works (OPW) was responsible the implementation of the Programme as a once-off and emergency response.
The OPW has worked collaboratively with the Department of Children, Disability and Equality and subsequently the Department of Justice (D/OJ) as the Lead Department, and a range of other bodies including D/HLGH, various Local Authorities and key utility providers to deliver the Programme.
From the outset, the difficulty of obtaining suitable sites resulted in delivery challenges. It is currently anticipated that the Final Account for the overall Programme will be concluded over the coming weeks. As required by the Infrastructure Guidelines, the preparation of a Post Completion Review and Benefits Realisation will follow thereafter. This will identify lessons learned and will drive the process of continuous improvement in how public bodies evaluate, plan and manage public investment projects.
The roll-out of the Programme has incurred significant capital costs, but on a longer-term basis this will generate significant savings for the Exchequer. A high-level exercise has been carried to compare the cost of serviced accommodation (bed and breakfasts, guesthouses, hotels, or similar) over a three, four, five and ten year period with the cost of the Programme. This exercise has demonstrated that the cost of serviced accommodation well exceeds the cost of the Programme over a five year period, and onward.
Due to the emergency nature of the Programme, it was classified as a matter of extreme urgency under the EU Directive governing procurement regulations. The OPW undertook an accelerated procurement procedure to select a Main Contractor to carry out site enabling works and arrange for the manufacture, transportation and installation of modular units. A contract was awarded to John Sisk & Son (Sisk) August 2022. The contract was robustly managed, monitored and controlled in line with its conditions. Thereafter, Sisk engaged with a range of modular home manufacturers and established a framework of 5 suppliers.
The Programme was and is subject to all relevant statutory and regulatory requirements along with Government financial procedures and the implementation of and compliance with the OPW’s governance and risk management processes and procedures.
The final average cost per home will comprise hard and soft costs. The hard costs include significant work that was required to enable and prepare each of the eleven sites, to ensure the provision of necessary infrastructure and services and also the manufacture, delivery, installation and commissioning of the modular homes complete with fittings, furnishings and equipment. The soft costs will include all necessary technical advice required and various other non-capital costs over the course of the Programme. As noted, it is currently anticipated that the Final Account for the overall Programme will be concluded over the coming weeks. Until that process is completed, it is not possible to fully specify a final figure or establish the cost per square metre.
