Written Answers Nos. 31-51
31. Deputy Mark Ward asked the Minister for Transport if he will report on bus cancellations per year for 2022 to date in 2025, by year, by bus operator, in tabular form; the steps being taken to increase the number of staff to ensure fewer cancellations; and if he will make a statement on the matter. [52454/25]
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 query raised by the Deputy is an operational matter for Dublin Bus and Bus Éireann. I have, therefore, referred the Deputy's question to the companies for direct reply. Please advise my private office if you do not receive a reply within ten working days.
32. Deputy Mark Ward asked the Minister for Transport for an update on the Lucan Luas project; when the project is expected to be completed; and if he will make a statement on the matter. [52455/25]
Amharc ar fhreagraAs 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 (GDA), including light rail.
As the Deputy will be aware, the development of a Luas line to serve Lucan is currently one of the medium-term proposals in the NTA's Transport Strategy for the GDA 2022-2042, for development and delivery within the 2031-2036 timeframe.
Noting the NTA's responsibility in the development of public transport infrastructure in the GDA, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.
33. Deputy Barry Ward asked the Minister for Transport to consider setting fixed fares for taxis to and from Dublin Airport, from specified areas; and if he will make a statement on the matter. [52599/25]
Amharc ar fhreagra34. Deputy Barry Ward asked the Minister for Transport to consider setting fixed fares for taxis to and from Cork Airport, from specified areas; and if he will make a statement on the matter. [52600/25]
Amharc ar fhreagra35. Deputy Barry Ward asked the Minister for Transport to consider setting fixed fares for taxis to and from Shannon Airport, from specified areas in Limerick and Clare; and if he will make a statement on the matter. [52601/25]
Amharc ar fhreagraI propose to take Questions Nos. 33 to 35, inclusive, together.
The regulation of the small public service vehicle (SPSV) industry, including the setting of fares, is a matter for the independent transport regulator, the National Transport Authority (NTA), under the provisions of the Consolidated Taxi Regulation Acts 2013 and 2016. I have no role in the day-to-day operations of the SPSV sector.
The National Maximum Taxi Fare structure is a pre-established and verified charging system, and this provides transparency and certainty regarding the calculation of fares. This is intended to achieve protection for consumers in relation to pricing and to ensure equity between the travelling public and drivers. This transparent process also gives certainty to drivers, enabling them to make business decisions.
The NTA carries out maximum fares reviews approximately every two years, to assess any adjustments in changes in the operating costs and market environment facing the taxi industry. A 9% increase in fares was introduced by the NTA in December 2024, following a public consultation, and ensures that taxi fares continue to reflect the rising costs associated with operating a taxi in Ireland. The National Maximum Taxi Fare is programmed into the taximeter that must be installed in all taxis and wheelchair accessible taxis. Taxi customers are entitled to have the fare for their entire journey calculated and charged on the taximeter, and the fare calculated in this way is the maximum fare that the driver can charge for any journey. This is the case even where the fare for a journey has been agreed in advance. A taxi driver may charge the pre-agreed fare only if it is less than the fare calculated on the meter.
It is a matter for each taxi operator to decide the fare he or she will charge any customer, as long as it does not exceed the maximum fare, and an operator can choose to charge less than the maximum taxi fare. Taxi drivers are not obligated to charge the maximum fare and are free to charge a lower amount. However, the maximum fare cannot be exceeded for any taxi journey.
Given the NTA's responsibilities in this area, I have referred your question to them for further information. Please advise my private office if you have not received a reply within 10 working days.
36. Deputy Brendan Smith asked the Minister for Transport if he will ensure a substantial financial allocation under the 2026 road works programme is provided for the further planning and design of a route (details supplied) in view of its strategic importance for the Border region and the need to upgrade this road; and if he will make a statement on the matter. [52622/25]
Amharc ar fhreagraMy department has been working with Cavan and Louth County Councils in relation to funding projects associated with the proposed upgraded East West Link Road. As the Deputy is aware the proposed scheme would run on regional routes from Dundalk to Cavan and national routes from Cavan to Sligo.
Going back some time there was a proposal for a substantial upgrade of the regional road part of the route; my department provided over €2 million to Cavan County Council, acting as lead authority with Monaghan and Louth County Councils, to progress the regional road element of the project to preliminary design stage.
However, more recent appraisal work has indicated a very substantial cost if the road scheme was fully implemented. As such, my department engaged Cavan County Council to carry out a risk-based analysis for the route between Dundalk and Cavan. This analysis explored the possibility of a series of interventions which could be implemented over time, and which could improve safety, journey times, and bring consistency to the travel speed along the route. From this risk analysis individual local authorities examined if, and how, projects identified could be brought forward, while taking into account their own priorities and available resources.
My department allocated funding to both Cavan and Louth County Councils to carry out initial assessments of two possible schemes along the R178 Cavan to Dundalk Strategic Regional Route. Subsequently, both Louth and Cavan County Councils submitted Strategic Assessment Reports for these two schemes. These submissions have been reviewed and approval has been provided to advance both schemes.
The department has provided further funding in 2025 to both Cavan County Council and Louth County Council to advance these schemes through to the end of Phase 2 “Route Selection”. This process is underway by the local authorities and following completion, a further review of both schemes will be examined by my department before approval to the next phase.
The 2026 regional and local road grant allocations will be finalised following the publication of the Revised Estimates Volume and will take into account the expenditure outturn on projects and programmes in the preceding year. Within the budget available, the objective is to allocate funding to eligible local authorities on as equitable a basis as possible taking the length of the road network into account. The main focus of the grants continues to be the protection and renewal of the regional and local road network.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, 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.
In 2025, the N53 Hackballscross to Rassan project received an allocation of €2 million. In addition, €35,000 was allocated for pavement works on the N53 at Rathmore.
Noting the above position, I have referred the question to TII for a direct reply regarding ongoing works on the N53 between Dundalk and Carrickmacross. Please advise my private office if you do not receive a reply within 10 working days.
37. Deputy Ruth Coppinger asked the Minister for Finance if an employer, when reimbursing an employee the 24 hour Revenue Commissioners’ approved unvouched subsistence allowance rate of currently €205.53, requires from the employee, not a full vouching, but the evidence that they incurred an overnight stay in a hotel via a receipt; if this employer evidencing requirement will give rise to any difference between the cost of the overnight stay and the €205.53 being treated as a benefit in kind mindful that the employee’s meals would need to be funded from this balance (details supplied); and if he will make a statement on the matter. [52213/25]
Amharc ar fhreagraI am advised by Revenue that, in accordance with section 114 of the Taxes Consolidation Act 1997 (TCA), where an employee is necessarily obliged to incur and defray out of the emoluments of the employment expenses of travelling in the performance of the duties of the employment, or otherwise to expend money wholly, exclusively and necessarily in the performance of those duties, there may be deducted from the emoluments of the employee to be assessed to income tax the expenses so necessarily incurred and defrayed.
Arising from this entitlement to a tax deduction in respect of certain expenses, there exists a long-standing Revenue practice under which employers may reimburse tax-free to employees the expenses of travel (and subsistence relating to that travel), subject to certain conditions being fulfilled. Revenue advise that the conditions under which the reimbursement to employees of the expenses of travel and subsistence may generally be made without deduction of tax are as follows:
the employee must be temporarily away from his or her normal place of work in the performance of the duties of his or her employment,
the travel expenses must be necessarily incurred in the performance of the duties of the office or employment, and
arising from a long-accepted position, supported by tax case law, the expenses of subsistence must attach to travelling necessarily incurred in the performance of the duties of the office or employment.
Moreover, provided the employee bears the cost of all expenses of travel necessarily incurred in the performance of the duties of his/her employment (and bears the cost of subsistence relating to such travel), Revenue will disregard for income tax purposes the reimbursement of expenses of travel and subsistence, where such reimbursement is made by way of a flat rate up to, but not exceeding, the prevailing civil service rates for travel and subsistence.
Where expenses are reimbursed based on the prevailing Civil Service rates, the employer is responsible for maintaining adequate records. Paragraph 1.3 of the Tax and Duty Manual (TDM) linked below provides guidance in relation to same.
Having regard to your specific query, provided the requirements of section 114 TCA (as outlined above) are satisfied and the required records are retained, the unvouched payment up to the relevant Civil Service subsistence rate may be made tax-free.
The standard domestic overnight subsistence rate of €205.34 referred to by the Deputy is an unvouched amount to cover accommodation and meals for a period up to 24 hours from the time of departure, as well as any further period not exceeding 5 hours. Accordingly, there are no benefit-in-kind implications in relation to the amount of €75.53 referred to, should the employer choose to pay the Civil Service subsistence rate of €205.34.
Comprehensive guidance on the tax treatment of the re-imbursement of expenses of travel and subsistence to office holders and employees, is available in Revenue's TDM Part 05-01-06, which is available at the following link: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-01-06.pdf
38. Deputy Eoin Hayes asked the Minister for Finance if he will include an estimate of the value of tax foregone, as a result of the tax exemption awarded to religious organisation, in the Department of Finance Tax Expenditures Report, which estimates the cost to the Exchequer of various tax reliefs; if he will explore the use of alternative data sources, such as those held by the Charities Regulator, to develop an estimate of the tax expenditure associated with charitable exemptions; and if he will make a statement on the matter. [52284/25]
Amharc ar fhreagraIt is assumed that the Deputy is referring to the charitable tax exemption, which may apply to religious organisations.
The Deputy will be aware that my Department publish an annual report on tax expenditures. The most recent report, “Tax Expenditures in Ireland – 2025 Report”, was published in July and is available here: www.gov.ie/en/department-of-finance/publications/tax-expenditures-publications-and-guidelines/
Tax expenditures are defined in Irish legislation as a transfer of public resources that is achieved by—
• reducing tax obligations with respect to a benchmark tax rather than by direct expenditure, or
• provisions of tax legislation that reduce or postpone revenue for a comparatively narrow population of taxpayers relative to the tax base.
This definition is provided for by Statutory Instrument No. 508 of 2013 - European Union (Requirements for Budgetary Frameworks of Member States) Regulations 2013. My Department holds a master list of tax expenditures that is reviewed annually following the enactment of the Finance Bill. At present, there are 117 tax expenditures on the master list.
The charitable tax exemption is considered part of the benchmark tax system. Consequently, it does not appear on the master list of tax expenditures held by my Department and is not reported on in the annual report on tax expenditures.
39. Deputy Eoin Hayes asked the Minister for Finance if he will consider requiring organisations availing of charitable tax exemptions, especially those owned by the church with large assets, to file basic financial or tax-related information with Revenue to improve transparency and oversight; and if he will make a statement on the matter. [52285/25]
Amharc ar fhreagraThe Charities Regulator was established in 2014 and is Ireland’s national statutory regulator for charitable organisations.
All charities must submit an Annual Report to the Charities Regulator, detailing the activities and finances for the previous year. The report informs the public and donors of:
• what the charity has done over the previous 12 months to further its charitable purpose;
• who the charity has helped;
• how the charity raised and spent funds; and
• where the benefits of the charity’s work were felt.
The report must contain details of the charity’s gross income and expenditure, including the sources of the body’s income and how much was spent on staff costs. Charities must also provide details of total assets and liabilities, including cash at bank and on hand.
I am advised that Revenue is solely responsible for granting charitable tax exemption to bodies which have been registered as a charity by the Charities Regulator. Revenue also administers the Charitable Donation Scheme, which allows tax relief for “qualifying donations” to certain “eligible charities” and other “approved bodies”.
I am also advised by Revenue that bodies who have a charitable tax exemption under section 207, 208 or 208A Taxes Consolidation Act 1997, are not required to file a tax return.
Charities, with the exception of schools with a Roll Number, must attach the following documentation when applying for the charitable tax exemption:
• a copy of their latest financial accounts or details of their financial plans;
• a statement of their activities and plans; and
• a copy of the charity's constitution which has been approved by the Charities Regulator.
Revenue may request further documentation to support the application.
The Charities Regulator provides templates of a Model Constitution for Unincorporated Entities and a Model Constitution for a Company Limited by Guarantee. The constitution must include Revenue’s standard clauses for Unincorporated Entities or Companies.
Schools with a Roll Number that are registered for tax who apply for the charitable tax exemption only need to provide: a Registered Charity Number issued by the Charities Regulator – and -details of all trustees.
I am further advised by Revenue that it carries out regular compliance interventions on charities and, as part of those interventions, financial records are checked.
Finally, and as the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to 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. However, I have no plans, at present, to introduce requirements along the lines proposed by the Deputy.
40. Deputy Brendan Smith asked the Minister for Finance if he will consider the issues raised in correspondence by a national association (details supplied); and if he will make a statement on the matter. [52292/25]
Amharc ar fhreagraThe Minister for Finance and officials received and have considered the issues raised in the Budget 2026 submission by the Irish Farmers Association. 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.
41. Deputy Brendan Smith asked the Minister for Finance if he will give detailed consideration to the issues raised in correspondence by a national organisation (details supplied), in particular their proposals to assist in advancing decarbonisation; and if he will make a statement on the matter. [52339/25]
Amharc ar fhreagraIn relation to proposals to assist in advancing the decarbonisation of the transport sector in Ireland, it is important to note that the existing vehicle tax structures in the State have a strong environmental rationale, with the more pollutant, fossil-fuelled cars paying higher rates of tax, between motor tax, benefit-in-kind (BIK) and vehicle registration tax (VRT). In contrast, low-emission cars and electric vehicles (EVs) are subject to low rates of tax. The policy approach aims to incentivise the uptake of zero-to-low-emission vehicles which, alongside aligned non tax measures, will help to reduce Ireland’s transport emissions.
There are currently a number of tax measures in place to support the uptake of EVs, including a very low VRT rate, VRT relief of up to €5,000 to end-2025, a tapered BIK relief and preferential rates of BIK thereafter, a low rate of motor tax of €120 per annum, and BIK exemptions related to the charging of EVs.
Additionally, Budget 2025 saw the introduction of an emissions-based VRT system for light commercial vehicles. From 1 July 2025, a reduced rate of 8% on the Open Market Selling Price is applied to category B vehicles with emissions of 0g/km up to and including 120g/km.
Notwithstanding the strong environmental rationale across our vehicle taxes regimes, new proposals are considered, and current vehicle tax policies are kept under review as part of the Tax Strategy Group and the Budgetary 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.
42. Deputy Ryan O'Meara asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the amount of money spent on the Trinity Point lease on behalf of the Department of Defence, from 2020 to 2025, in tabular form; and if he will make a statement on the matter. [52262/25]
Amharc ar fhreagraThe Commissioners of Public Works (OPW) took a 2 year Licence on the 2nd Floor of Trinity Point to accommodate Department of Defence staff commencing on 8th December 2023. In line with the agreed terms of the Licence, the OPW paid a total of €11,824.52 rent plus VAT and service charges of €472.08 for the period from 8-14th December 2023. Purchase of the building by the OPW was completed on the 15th December 2023.
43. Deputy Brendan Smith asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will consider the issues raised in correspondence by a national association (details supplied); and if he will make a statement on the matter. [52299/25]
Amharc ar fhreagraI am aware of the issues raised by the Irish Farmers Association. As part of the budgetary process, I met with them and they raised the concerns of their members as outlined in their comprehensive Pre Budget submission. Many of the matters raised in the submission are primarily policy matters for the Minister for Agriculture, Food and Marine, with whom I am working closely on preparing the expenditure elements of the Budget. I will not be making any public comment on these matters in advance of the budget, which will be published in due course.
44. Deputy Naoise Ó Muirí asked the Minister for Enterprise, Tourism and Employment if he will report on the public consultation on developing an Action Plan for Collective Bargaining; if the public consultation report will be published in advance of the Action Plan; the timeframe for the publication of the Action Plan; and if he will make a statement on the matter. [52288/25]
Amharc ar fhreagraIn April 2025, my Department launched a public consultation to obtain views of interested stakeholders across the wider employment and enterprise sectors on the possible content of the action plan on the promotion of collective bargaining. In total, 80 responses were received, including from members of the public, employer representatives, trade unions and academic institutions.The responses received from the process have assisted my Department in considering the proposals, both legislative and administrative, which may be included in the action plan. The responses to the public consultation will be published in due course on my Department's website.
Alongside this, work on developing the action plan in conjunction with the social partners is ongoing. The Programme for Government contains the commitment to finalise the action plan by the end of 2025, in line with the EU Directive on Adequate Minimum Wages.
As outlined in the Directive, the action plan will establish a clear timeline and concrete measures to progressively increase the rate of collective bargaining coverage. The process will have full respect for the autonomy of the social partners and ensure ongoing engagement with all relevant stakeholders.
A technical working group, consisting of social partners and Department officials was set up to examine what will be considered for inclusion in Ireland’s action plan. This group has met regularly this year and their work is essential in developing the content of the action plan.
While it is too early to comment on its content, it is my intention that a balanced and evidence-based approach be undertaken in considering any legislative or policy changes arising from the action plan.
45. Deputy Naoise Ó Muirí asked the Minister for Enterprise, Tourism and Employment if consideration has been given to setting up a cross-departmental-agency task force overseeing competitiveness in Ireland; and if he will make a statement on the matter. [52289/25]
Amharc ar fhreagraIreland’s competitiveness is a key priority for Government and is supported through several coordinated structures and initiatives. In particular, the National Competitiveness and Productivity Council (NCPC) plays a central role in advising Government on competitiveness and productivity issues. It is also designated as Ireland’s National Productivity Board. The Council reports to An Taoiseach and the Government through the Minister for Enterprise, Tourism and Employment. It provides independent analysis and policy advice on the factors affecting Ireland’s competitiveness, and its annual reports are a key input into policymaking.
The Council includes a broad range of representatives. The current membership comprises individuals drawn from industry and trade unions, as well as officials from the enterprise agencies, and international subject matter experts. In addition, Senior Officials from across Government Departments attend Council meetings in an advisory capacity, ensuring that a wide-ranging and cross-Departmental perspective informs the Council’s work.
On September 10th, Government published the Action Plan on Competitiveness and Productivity. This Action Plan includes 85 actions set out across 6 key themes. Responsibility for each of these actions has been assigned to specific departments and/or state agencies. The Plan reflects a whole-of-Government approach to strengthening Ireland’s competitive position, and its implementation is being jointly coordinated by the Department of Enterprise, Tourism and Employment and the Department of the Taoiseach. Progress will be monitored through regular meetings of a Senior Officials Group, which provides robust cross-departmental oversight and ensures strategic alignment across policy areas. This structure supports transparency, drives delivery, and reinforces the Government’s commitment to improving Ireland’s competitiveness in a cohesive and accountable manner.
The Government will continue to engage with the NCPC and other stakeholders to ensure that Ireland’s competitiveness strategy remains responsive, evidence-based, and effectively coordinated across the public sector.
46. Deputy Carol Nolan asked the Minister for Enterprise, Tourism and Employment the number of work permits issued to nationals of India in each year from 2015 to date; the categories of work permits issued; the sectors in which they were granted; and if he will make a statement on the matter. [52319/25]
Amharc ar fhreagraThe employment permit system is designed to support businesses across the State in addressing skills and labour shortages that cannot be met through the Irish or EEA workforce. By facilitating access to talent from outside the EEA, the system enables companies to remain competitive, sustain operations, and continue delivering essential services.
Since 2015, a high volume of employment permits have been issued to Indian nationals across a range of sectors, reflecting Ireland’s evolving labour market needs. Indian nationals continue to represent a significant proportion of permit holders, particularly in areas where skills shortages have been identified.
The data at the link below outlines the number of permits issued annually from 2015 to date, broken down by permit type and sector.
47. Deputy Carol Nolan asked the Minister for Enterprise, Tourism and Employment the number of full-time and part-time staff currently employed by the Competition and Consumer Protection Commission; the numbers of staff centrally employed and those employed under short-term contracts or through agencies; to provide the salary rates for centrally employed, short-term contract staff and agency contracted staff; and if he will make a statement on the matter. [52357/25]
Amharc ar fhreagraThe Competition and Consumer Protection Commission (CCPC) currently employs a total of 248 staff across various grades. All staff are employed on a full-time permanent basis, with the exception of one Higher Executive Officer on a short-term contract and two Executive Officers engaged through agency arrangements. There are no part-time permanent staff.
The tables below provide the detail requested by the Deputy.
Table 1: CCPC Staff Numbers by Grade
|
Grade |
Full-time Permanent |
Part-time Permanent |
Short-term Contracts |
Agency Staff |
Centrally Employed |
|
Clerical Officer |
3 |
0 |
0 |
0 |
3 |
|
Executive Officer |
64 |
0 |
0 |
2 |
66 |
|
Administrative Officer |
1 |
0 |
0 |
0 |
1 |
|
Higher Executive Officer |
83 |
0 |
1 |
0 |
84 |
|
Case Officer |
5 |
0 |
0 |
0 |
5 |
|
Assistant Principal |
50 |
0 |
0 |
0 |
50 |
|
Deputy Director |
20 |
0 |
0 |
0 |
20 |
|
Director |
16 |
0 |
0 |
0 |
16 |
|
Commission Member |
2 |
0 |
0 |
0 |
2 |
|
Chairperson |
1 |
0 |
0 |
0 |
1 |
|
|
|
|
|
|
248 |
Table 2: CCPC Salary Breakdown by Grade and Band
|
Grade |
Salary band from |
Salary band to |
|
Chairperson |
217,087 |
|
|
Commission members |
168,138 |
192,339 |
|
16 Directors |
106,021 |
131,139 |
|
20 Deputy Directors |
89,432 |
111,822 |
|
50 Assistant Principals |
81,475 |
101,535 |
|
5 Case Officers |
78,700 |
101,535 |
|
85 Higher Executive Officers/AOs |
58,847 |
74,112 |
|
66 Executive Officers |
37,919 |
61,216 |
|
3 Clerical Officers |
31,105 |
48,429 |
48. Deputy Emer Currie asked the Minister for Enterprise, Tourism and Employment the number of cases that have been taken to the WRC in relation to the right to request remote work, the right to request flexible work, and whether those cases ruled in favour of the employer or the employee since legislation was introduced, with the data broken down by year. [52433/25]
Amharc ar fhreagraA total of 56 cases have been taken to the WRC under the Work Life Balance and Miscellaneous Provisions Act 2023 in the category of the right to request remote work/ the right to request flexible work as of the 26th September 2025.
In 2024, the WRC received a total of 33 complaints, 28 of which have now been closed. 1 complaint was upheld and 10 were rejected. 14 complaints were withdrawn and 3 complaints were resolved by mediation. There are 5 complaints awaiting hearing or decision by an Adjudication Officer.
As of the 26th September 2025, the WRC received a total of 23 complaints in 2025, 4 of which have now been closed.1 complaint was rejected and 2 have been withdrawn. 1 complaint was resolved by mediation. There are 19 complaints awaiting hearing or decision by an Adjudication Officer.
49. Deputy Emer Currie asked the Minister for Enterprise, Tourism and Employment for an update on Pillar 3 of the Making Remote Work Strategy, which commits to develop national data on the frequency and incidence of remote work to provide an evidence base for future policy; the data that will be included, and where it is available. [52434/25]
Amharc ar fhreagraThe most recent data from the Central Statistics Office show that in the second quarter of 2025, over 1 million persons reported working from home at least some of the time. Within this, 555,500 persons said that they were “usually” working from home (i.e. more than half of the time). This is down from a peak number of 774,300 persons in 2021. There were 457,600 persons who were “sometimes” working from home (i.e. at least one hour in the reference period), a number that has been increasing – see Tables 1 and 2. This data are available from the CSO’s quarterly labour force survey and can be accessed here: www.cso.ie/en/statistics/labourmarket/labourforcesurveylfs/
Table 1: Employment, classified by working from home, thousands
|
- |
2020 |
2021 |
2022 |
2023 |
2024 |
2025 |
|
Usually work at home |
477.0 |
774.3 |
643.0 |
547.6 |
553.6 |
555.5 |
|
Sometimes work at home |
253.8 |
178.4 |
279.4 |
360.5 |
399.3 |
457.6 |
|
Never work at home |
1,428.0 |
1,419.0 |
1,672.6 |
1,767.9 |
1,794.1 |
1,795.6 |
|
Not stated |
0.0 |
10.5 |
6.3 |
6.8 |
7.2 |
9.3 |
|
Total |
2,161.3 |
2,382.2 |
2,601.2 |
2,682.7 |
2,754.2 |
2,818.1 |
Note: CSO Labour Force Survey, data taken from quarter 2 in each year.
Table 2: Employment, classified by working from home, %
|
- |
2020 |
2021 |
2022 |
2023 |
2024 |
2025 |
|
Usually work at home |
22.1 |
32.5 |
24.7 |
20.4 |
20.1 |
19.7 |
|
Sometimes work at home |
11.7 |
7.5 |
10.7 |
13.4 |
14.5 |
16.2 |
|
Never work at home |
66.1 |
59.6 |
64.3 |
65.9 |
65.1 |
63.7 |
|
Not stated |
0.0 |
0.4 |
0.2 |
0.3 |
0.3 |
0.3 |
|
Total |
100.0 |
100.0 |
100.0 |
100.0 |
100.0 |
100.0 |
Note: CSO Labour Force Survey, data taken from quarter 2 in each year.
A regional breakdown is also available for the same classifications of employment by remote working status – see Tables 3, 4 and 5. Table 3 shows employment for persons “usually” working at home with Table 4 reporting those “sometimes” working at home. In respect of the former, Dublin unsurprisingly dominates with 39% of workers in this category. For the latter, a similar ratio applies with 38% of workers “sometimes” working at home in Dublin. In Table 5, a breakdown of those persons who “never” work from home is shown. Of the 1.8 million persons who never work from home, a quarter were in Dublin.
Table 3: Employment - usually working at home – by region, thousands
|
- |
2020 |
2021 |
2022 |
2023 |
2024 |
2025 |
|
Border |
30.5 |
44.4 |
36.5 |
30.0 |
26.8 |
27.1 |
|
Dublin |
172.0 |
318.3 |
265.4 |
212.4 |
216.7 |
214.4 |
|
Mid-East |
60.4 |
108.2 |
88.5 |
79.5 |
81.2 |
82.7 |
|
Midland |
22.2 |
38.1 |
33.1 |
29.5 |
23.7 |
26.8 |
|
Mid-West |
43.1 |
60.5 |
46.5 |
38.9 |
42.2 |
43.2 |
|
South-East |
40.4 |
50.9 |
44.7 |
35.1 |
43.7 |
40.1 |
|
South-West |
69.0 |
93 |
80.3 |
76.2 |
74.2 |
75.1 |
|
West |
39.4 |
60.9 |
48.1 |
45.9 |
45.1 |
46.1 |
|
Total |
477.0 |
774.3 |
643.0 |
547.6 |
553.6 |
555.5 |
Note: CSO Labour Force Survey, data taken from quarter 2 in each year.
Table 4: Employment - sometimes working at home - by region, thousands
|
- |
2020 |
2021 |
2022 |
2023 |
2024 |
2025 |
|
Border |
9.9 |
14.2 |
17.3 |
17.9 |
23.7 |
24.8 |
|
Dublin |
102.1 |
52.3 |
90.4 |
126.0 |
156.1 |
173.9 |
|
Mid-East |
42.0 |
26.9 |
42.6 |
55.4 |
58.4 |
68.5 |
|
Midland |
9.4 |
10.8 |
15.1 |
19.5 |
20.3 |
15.2 |
|
Mid-West |
19.1 |
18.2 |
24.9 |
29.0 |
35.2 |
49.8 |
|
South-East |
18.1 |
17.6 |
24.4 |
28.4 |
23.5 |
25.8 |
|
South-West |
31.4 |
24.7 |
40.3 |
51.8 |
54.6 |
64.7 |
|
West |
21.7 |
13.8 |
24.5 |
32.4 |
27.5 |
34.9 |
|
Total |
253.8 |
178.4 |
279.4 |
360.5 |
399.3 |
457.6 |
Note: CSO Labour Force Survey, data taken from quarter 2 in each year
Table 5: Employment – never working at home - by region, thousands
|
- |
2020 |
2021 |
2022 |
2023 |
2024 |
2025 |
|
Border |
115.4 |
127.4 |
144.5 |
155.4 |
158.6 |
162.8 |
|
Dublin |
386.3 |
343.8 |
423.2 |
466.7 |
460.1 |
451.3 |
|
Mid-East |
213.7 |
207.7 |
248.4 |
264.3 |
264.5 |
252.2 |
|
Midland |
97.5 |
92.5 |
111.1 |
110.3 |
115.4 |
115.9 |
|
Mid-West |
142.8 |
152.4 |
180.2 |
186.9 |
189.1 |
181.7 |
|
South-East |
120.2 |
129.5 |
146.6 |
156.1 |
160.2 |
173.0 |
|
South-West |
212.3 |
216.0 |
251.1 |
252.8 |
266.9 |
271.1 |
|
West |
139.8 |
149.8 |
167.6 |
175.4 |
179.3 |
187.7 |
|
Total |
1,428.0 |
1,419.0 |
1,672.6 |
1,767.9 |
1,794.1 |
1,795.6 |
Note: CSO Labour Force Survey, data taken from quarter 2 in each year
The Government continues to monitor the impacts of new ways of working. For example, the Department of Enterprise, Tourism and Employment is co-funding to the Working in Ireland Survey which is being carried out by University College Dublin. This is the second iteration of the Survey, first undertaken in 2021, and aims to interview several thousand persons across Ireland about their experiences of working life - including remote working. This work is underway with the main outputs from the survey expected in 2026.
In addition, the Department of Taoiseach has requested that the National Economic and Social Council (NESC) undertake research into the Evolution and Impact of Remote and Hybrid Working in Ireland. A working group has been established to oversee the research, which is expected be completed by mid-2026.
There has been a significant long-term shift in attitudes to remote and hybrid working, and flexible working arrangements more broadly, amongst both employers and workers since the pandemic. Acceptance of remote, hybrid and flexible working is high, and the evidence suggests that remote working is here to stay.
Programme for Government 2025, Securing Ireland’s Future, re-affirms this commitment to promoting flexible working arrangements that benefit both workers and employers. Development and delivery of the National Remote Strategy was overseen by the Remote Work Interdepartmental Group, based in my Department.
The Government's commitment to promoting remote work is also evident through initiatives like the National Hub Network, facilitated by Connected Hubs. This initiative plays a vital role in supporting the National Remote Work Strategy by providing accessible, well-equipped remote working spaces throughout Ireland. With 393 hubs across the country, and plans to expand to 400 by the end of 2025, Connected Hubs is helping to build vibrant local economies, revitalising communities and offering diverse services to remote workers, SMEs, and start-ups. These hubs are essential in enhancing labour market participation and promoting sustainable, flexible work options in line with Government policy.
The Connected Hubs network is a key driver in Ireland’s push to support remote work and regional development. Aligned with policies like Our Rural Future and the forthcoming National Hub Strategy, the initiative empowers individuals to work remotely while staying rooted in their communities. Hubs provide essential infrastructure and services, from co-working spaces and conference facilities to specialist resources like podcast studios and maker spaces. Beyond workspace provision, they offer vital business supports such as mentoring, start-up accelerators, and sector-specific programmes. By promoting innovation and collaboration, Connected Hubs is shaping the future of work while contributing to balanced regional growth and sustainable development across Ireland.
50. Deputy Emer Currie asked the Minister for Enterprise, Tourism and Employment whether under Pillar 3 of the Making Remote Work Strategy, which commits to developing national data on the frequency and incidence of remote work, if the data is collected on counties where remote workers are located and therefore benefit from the practise of remote work. [52435/25]
Amharc ar fhreagraThe most recent data from the Central Statistics Office show that in the second quarter of 2025, over 1 million persons reported working from home at least some of the time. Within this, 555,500 persons said that they were “usually” working from home (i.e. more than half of the time). This is down from a peak number of 774,300 persons in 2021. There were 457,600 persons who were “sometimes” working from home (i.e. at least one hour in the reference period), a number that has been increasing – see Tables 1 and 2. This data are available from the CSO’s quarterly labour force survey and can be accessed here: www.cso.ie/en/statistics/labourmarket/labourforcesurveylfs/
Table 1: Employment, classified by working from home, thousands
|
- |
2020 |
2021 |
2022 |
2023 |
2024 |
2025 |
|
Usually work at home |
477.0 |
774.3 |
643.0 |
547.6 |
553.6 |
555.5 |
|
Sometimes work at home |
253.8 |
178.4 |
279.4 |
360.5 |
399.3 |
457.6 |
|
Never work at home |
1,428.0 |
1,419.0 |
1,672.6 |
1,767.9 |
1,794.1 |
1,795.6 |
|
Not stated |
0.0 |
10.5 |
6.3 |
6.8 |
7.2 |
9.3 |
|
Total |
2,161.3 |
2,382.2 |
2,601.2 |
2,682.7 |
2,754.2 |
2,818.1 |
Note: CSO Labour Force Survey, data taken from quarter 2 in each year.
Table 2: Employment, classified by working from home, %
|
|
2020 |
2021 |
2022 |
2023 |
2024 |
2025 |
|
Usually work at home |
22.1 |
32.5 |
24.7 |
20.4 |
20.1 |
19.7 |
|
Sometimes work at home |
11.7 |
7.5 |
10.7 |
13.4 |
14.5 |
16.2 |
|
Never work at home |
66.1 |
59.6 |
64.3 |
65.9 |
65.1 |
63.7 |
|
Not stated |
0.0 |
0.4 |
0.2 |
0.3 |
0.3 |
0.3 |
|
Total |
100.0 |
100.0 |
100.0 |
100.0 |
100.0 |
100.0 |
Note: CSO Labour Force Survey, data taken from quarter 2 in each year.
A regional breakdown is also available for the same classifications of employment by remote working status – see Tables 3, 4 and 5. Table 3 shows employment for persons “usually” working at home with Table 4 reporting those “sometimes” working at home. In respect of the former, Dublin unsurprisingly dominates with 39% of workers in this category. For the latter, a similar ratio applies with 38% of workers “sometimes” working at home in Dublin. In Table 5, a breakdown of those persons who “never” work from home is shown. Of the 1.8 million persons who never work from home, a quarter were in Dublin.
Table 3: Employment - usually working at home – by region, thousands
|
- |
2020 |
2021 |
2022 |
2023 |
2024 |
2025 |
|
Border |
30.5 |
44.4 |
36.5 |
30.0 |
26.8 |
27.1 |
|
Dublin |
172.0 |
318.3 |
265.4 |
212.4 |
216.7 |
214.4 |
|
Mid-East |
60.4 |
108.2 |
88.5 |
79.5 |
81.2 |
82.7 |
|
Midland |
22.2 |
38.1 |
33.1 |
29.5 |
23.7 |
26.8 |
|
Mid-West |
43.1 |
60.5 |
46.5 |
38.9 |
42.2 |
43.2 |
|
South-East |
40.4 |
50.9 |
44.7 |
35.1 |
43.7 |
40.1 |
|
South-West |
69.0 |
93 |
80.3 |
76.2 |
74.2 |
75.1 |
|
West |
39.4 |
60.9 |
48.1 |
45.9 |
45.1 |
46.1 |
|
Total |
477.0 |
774.3 |
643.0 |
547.6 |
553.6 |
555.5 |
Note: CSO Labour Force Survey, data taken from quarter 2 in each year.
Table 4: Employment - sometimes working at home - by region, thousands
|
- |
2020 |
2021 |
2022 |
2023 |
2024 |
2025 |
|
Border |
9.9 |
14.2 |
17.3 |
17.9 |
23.7 |
24.8 |
|
Dublin |
102.1 |
52.3 |
90.4 |
126.0 |
156.1 |
173.9 |
|
Mid-East |
42.0 |
26.9 |
42.6 |
55.4 |
58.4 |
68.5 |
|
Midland |
9.4 |
10.8 |
15.1 |
19.5 |
20.3 |
15.2 |
|
Mid-West |
19.1 |
18.2 |
24.9 |
29.0 |
35.2 |
49.8 |
|
South-East |
18.1 |
17.6 |
24.4 |
28.4 |
23.5 |
25.8 |
|
South-West |
31.4 |
24.7 |
40.3 |
51.8 |
54.6 |
64.7 |
|
West |
21.7 |
13.8 |
24.5 |
32.4 |
27.5 |
34.9 |
|
Total |
253.8 |
178.4 |
279.4 |
360.5 |
399.3 |
457.6 |
Note: CSO Labour Force Survey, data taken from quarter 2 in each year
Table 5: Employment – never working at home - by region, thousands
|
- |
2020 |
2021 |
2022 |
2023 |
2024 |
2025 |
|
Border |
115.4 |
127.4 |
144.5 |
155.4 |
158.6 |
162.8 |
|
Dublin |
386.3 |
343.8 |
423.2 |
466.7 |
460.1 |
451.3 |
|
Mid-East |
213.7 |
207.7 |
248.4 |
264.3 |
264.5 |
252.2 |
|
Midland |
97.5 |
92.5 |
111.1 |
110.3 |
115.4 |
115.9 |
|
Mid-West |
142.8 |
152.4 |
180.2 |
186.9 |
189.1 |
181.7 |
|
South-East |
120.2 |
129.5 |
146.6 |
156.1 |
160.2 |
173.0 |
|
South-West |
212.3 |
216.0 |
251.1 |
252.8 |
266.9 |
271.1 |
|
West |
139.8 |
149.8 |
167.6 |
175.4 |
179.3 |
187.7 |
|
Total |
1,428.0 |
1,419.0 |
1,672.6 |
1,767.9 |
1,794.1 |
1,795.6 |
Note: CSO Labour Force Survey, data taken from quarter 2 in each year
The Government continues to monitor the impacts of new ways of working. For example, the Department of Enterprise, Tourism and Employment is co-funding to the Working in Ireland Survey which is being carried out by University College Dublin. This is the second iteration of the Survey, first undertaken in 2021, and aims to interview several thousand persons across Ireland about their experiences of working life - including remote working. This work is underway with the main outputs from the survey expected in 2026.
In addition, the Department of Taoiseach has requested that the National Economic and Social Council (NESC) undertake research into the Evolution and Impact of Remote and Hybrid Working in Ireland. A working group has been established to oversee the research, which is expected be completed by mid-2026.
There has been a significant long-term shift in attitudes to remote and hybrid working, and flexible working arrangements more broadly, amongst both employers and workers since the pandemic. Acceptance of remote, hybrid and flexible working is high, and the evidence suggests that remote working is here to stay.
Programme for Government 2025, Securing Ireland’s Future, re-affirms this commitment to promoting flexible working arrangements that benefit both workers and employers. Development and delivery of the National Remote Strategy was overseen by the Remote Work Interdepartmental Group, based in my Department.
The Government's commitment to promoting remote work is also evident through initiatives like the National Hub Network, facilitated by Connected Hubs. This initiative plays a vital role in supporting the National Remote Work Strategy by providing accessible, well-equipped remote working spaces throughout Ireland. With 393 hubs across the country, and plans to expand to 400 by the end of 2025, Connected Hubs is helping to build vibrant local economies, revitalising communities and offering diverse services to remote workers, SMEs, and start-ups. These hubs are essential in enhancing labour market participation and promoting sustainable, flexible work options in line with Government policy.
The Connected Hubs network is a key driver in Ireland’s push to support remote work and regional development. Aligned with policies like Our Rural Future and the forthcoming National Hub Strategy, the initiative empowers individuals to work remotely while staying rooted in their communities. Hubs provide essential infrastructure and services, from co-working spaces and conference facilities to specialist resources like podcast studios and maker spaces. Beyond workspace provision, they offer vital business supports such as mentoring, start-up accelerators, and sector-specific programmes. By promoting innovation and collaboration, Connected Hubs is shaping the future of work while contributing to balanced regional growth and sustainable development across Ireland.
51. Deputy Emer Currie asked the Minister for Enterprise, Tourism and Employment whether under Pillar 3 of the Making Remote Work Strategy, which commits to developing national data on the frequency and incidence of remote work, includes the percentage of remote workers per county. [52436/25]
Amharc ar fhreagraThe most recent data from the Central Statistics Office show that in the second quarter of 2025, over 1 million persons reported working from home at least some of the time. Within this, 555,500 persons said that they were “usually” working from home (i.e. more than half of the time). This is down from a peak number of 774,300 persons in 2021. There were 457,600 persons who were “sometimes” working from home (i.e. at least one hour in the reference period), a number that has been increasing – see Tables 1 and 2. This data are available from the CSO’s quarterly labour force survey and can be accessed here: www.cso.ie/en/statistics/labourmarket/labourforcesurveylfs/
A regional breakdown is also available for the same classifications of employment by remote working status – see Tables 3, 4 and 5. Table 3 shows employment for persons “usually” working at home with Table 4 reporting those “sometimes” working at home. In respect of the former, Dublin unsurprisingly dominates with 39% of workers in this category. For the latter, a similar ratio applies with 38% of workers “sometimes” working at home in Dublin. In Table 5, a breakdown of those persons who “never” work from home is shown. Of the 1.8 million persons who never work from home, a quarter were in Dublin.
The Government continues to monitor the impacts of new ways of working. For example, the Department of Enterprise, Tourism and Employment is co-funding to the Working in Ireland Survey which is being carried out by University College Dublin. This is the second iteration of the Survey, first undertaken in 2021, and aims to interview several thousand persons across Ireland about their experiences of working life - including remote working. This work is underway with the main outputs from the survey expected in 2026.
In addition, the Department of Taoiseach has requested that the National Economic and Social Council (NESC) undertake research into the Evolution and Impact of Remote and Hybrid Working in Ireland. A working group has been established to oversee the research, which is expected be completed by mid-2026.
There has been a significant long-term shift in attitudes to remote and hybrid working, and flexible working arrangements more broadly, amongst both employers and workers since the pandemic. Acceptance of remote, hybrid and flexible working is high, and the evidence suggests that remote working is here to stay.
Programme for Government 2025, Securing Ireland’s Future, re-affirms this commitment to promoting flexible working arrangements that benefit both workers and employers. Development and delivery of the National Remote Strategy was overseen by the Remote Work Interdepartmental Group, based in my Department.
The Government's commitment to promoting remote work is also evident through initiatives like the National Hub Network, facilitated by Connected Hubs. This initiative plays a vital role in supporting the National Remote Work Strategy by providing accessible, well-equipped remote working spaces throughout Ireland. With 393 hubs across the country, and plans to expand to 400 by the end of 2025, Connected Hubs is helping to build vibrant local economies, revitalising communities and offering diverse services to remote workers, SMEs, and start-ups. These hubs are essential in enhancing labour market participation and promoting sustainable, flexible work options in line with Government policy.
The Connected Hubs network is a key driver in Ireland’s push to support remote work and regional development. Aligned with policies like Our Rural Future and the forthcoming National Hub Strategy, the initiative empowers individuals to work remotely while staying rooted in their communities. Hubs provide essential infrastructure and services, from co-working spaces and conference facilities to specialist resources like podcast studios and maker spaces. Beyond workspace provision, they offer vital business supports such as mentoring, start-up accelerators, and sector-specific programmes. By promoting innovation and collaboration, Connected Hubs is shaping the future of work while contributing to balanced regional growth and sustainable development across Ireland.
