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Thursday, 2 Oct 2025

Written Answers Nos. 255-274

Active Travel

Ceisteanna (258)

Malcolm Byrne

Ceist:

258. Deputy Malcolm Byrne asked the Minister for Transport the measures under active travel which will be considered for the village of Boolavogue, County Wexford, particularly to enhance school safety. [52906/25]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Transport, I have responsibility for policy and overall funding in relation to Active Travel. Funding is administered through the National Transport Authority (NTA), who, in partnership with local authorities, have responsibility for the selection and development of specific projects in each local authority area.

Noting the role of the NTA in the matter, I have referred your question in relation to wider Active Travel measures in Boolavogue to that agency for a more detailed answer. If you do not receive a reply within 10 working days, please contact my private office.

In relation to school safety specifically, the Safe Routes To School Programme was launched by my Department in March 2021 with the aim of supporting walking, scooting, and cycling to primary and post-primary schools, and creating safer walking and cycling routes within communities, through the provision of infrastructure interventions.

This should help alleviate congestion at school gates and increase the number of students who walk or cycle to school, with improvements to the school commute ranging from an upgraded footpath or new cycle lane to a complete reworking of a school’s entrance.

931 applications were received from schools across every county in Ireland. The nature of the SRTS programme is that all schools who initially applied will eventually enter the programme on a rolling basis and there will be no need to reapply. Schools are processed in tranches – there have been three rounds to date.

It is my understanding that Boolavogue NS did not apply to the SRTS programme. Given the pipeline of projects due for completion, there are no plans for an additional call for schools to join the SRTS programme currently. It should however be noted that because a school is not currently in the SRTS Programme, it does not mean that it will not receive any new or improved Active Travel infrastructure.

In some cases, schools outside the SRTS Programme are included in wider Active Travel projects if they are in the vicinity of these works. I would therefore recommend that any school not currently registered with the SRTS Programme to contact their local authority in relation to potential funding in this area.

My Department also provides grant assistance to local authorities under the Regional and Local Road Grant Programme for a number of targeted programmes, including the Safety Improvement Programme. Applications are sought each year from local authorities under this programme for consideration for funding in the subsequent year.

Active Travel

Ceisteanna (259)

Malcolm Byrne

Ceist:

259. Deputy Malcolm Byrne asked the Minister for Transport the measures under active travel which will be considered for the village of Ballycanew, County Wexford, particularly to enhance school safety. [52907/25]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Transport, I have responsibility for policy and overall funding in relation to Active Travel. Funding is administered through the National Transport Authority (NTA), who, in partnership with local authorities, have responsibility for the selection and development of specific projects in each local authority area.

Noting the role of the NTA in the matter, I have referred your question in relation to wider Active Travel measures in Ballycanew to that agency for a more detailed answer. If you do not receive a reply within 10 working days, please contact my private office.

In relation to school safety specifically, the Safe Routes To School Programme was launched by my Department in March 2021 with the aim of supporting walking, scooting, and cycling to primary and post-primary schools, and creating safer walking and cycling routes within communities, through the provision of infrastructure interventions.

This should help alleviate congestion at school gates and increase the number of students who walk or cycle to school, with improvements to the school commute ranging from an upgraded footpath or new cycle lane to a complete reworking of a school’s entrance.

931 applications were received from schools across every county in Ireland. The nature of the SRTS programme is that all schools who initially applied will eventually enter the programme on a rolling basis and there will be no need to reapply. Schools are processed in tranches – there have been three rounds to date.

It is my understanding that Ballycanew NS have registered for the SRTS programme and while not selected in the opening three rounds, will be selected in forthcoming rounds.

A referred reply was forwarded to the Deputy under Standing Orders.

Road Network

Ceisteanna (260)

Malcolm Byrne

Ceist:

260. Deputy Malcolm Byrne asked the Minister for Transport to provide an update on the completion of the M11 motorway to Rosslare. [52908/25]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the planning, 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 this context, TII is best placed to advise you on the status of this project.

I can confirm that €4,000,000 has been allocated for the progression of the N11/N25 Oilgate to Rosslare scheme in 2025. As with all national roads projects in the NDP, the delivery programme for the project will be kept under review for 2026 and considered in terms of the overall funding envelope available to TII.

Noting the above position, I have referred your question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.

Bus Services

Ceisteanna (261)

Malcolm Byrne

Ceist:

261. Deputy Malcolm Byrne asked the Minister for Transport the reason the Bus Éireann route 132 serving Bunclody to Dublin is frequently cancelled; his views on whether the service is being well managed; and if he will make a statement on the matter. [52909/25]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport.

The query raised by the Deputy is an operational matter for Bus Éireann, I have, therefore, referred the Deputy's question to the company for direct reply. Please advise my private office if you do not receive a reply within ten working days.

A referred reply was forwarded to the Deputy under Standing Orders.

Fiscal Policy

Ceisteanna (262)

Carol Nolan

Ceist:

262. Deputy Carol Nolan asked the Minister for Finance if he accepts that Ireland's fiscal policy must be cognisant of risks surrounding indexation on corporate tax, introduces to our ability to fund the day-to-day running of the State or our investment ambition; his views that such a narrow base across and within tax heads leaves us vulnerable to any shock which would hit the internationally traded sector or sectors with disproportionately higher earnings; and if he will make a statement on the matter. [52658/25]

Amharc ar fhreagra

Freagraí scríofa

I have warned on many occasions of the risks surrounding corporation tax. This revenue stream is highly reliant on a small number of large multinational firms and is not a suitable basis on which to build permanent spending commitments.

The Future Ireland Fund and the Infrastructure, Climate and Nature Fund were established in order to mitigate this risk. These funds will enable us to invest a portion of ‘windfall’ corporation tax receipts to prepare for future challenges whilst also ensuring that these potentially transients are not used to fund day-to-day spending.

Of course, this must be placed in the wider context of an approach to overall budgetary policy that remains safe and affordable. This is the best way to ensure our public finances are resilient to external shocks.

Tax Exemptions

Ceisteanna (263)

Séamus McGrath

Ceist:

263. Deputy Séamus McGrath asked the Minister for Finance the percentage of new residential properties which were exempt from stamp duty; the total number of residential properties where stamp duty was paid; and the average amount paid and the total amount collected by the State in 2024, in tabular form. [52685/25]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revenue that the available information in respect of residential property transactions is provided in the table below. This data reflects transactions stamped in 2024.

1.

Percentage of new residential property transactions for which a stamp duty exemption/relief was claimed, and stamp duty paid was zero.

9%

2.

Total new and second-hand residential property transactions with stamp duty paid

59,751

3.

Average duty paid

(Transactions at row 2 above)

€4,780

4.

Total stamp duty receipts in 2024 – All stamp duty sources

€1,693m

A breakdown of total stamp duty is available at: www.revenue.ie/en/corporate/documents/statistics/receipts/stamp-duty-receipts.pdf

Insurance Levy

Ceisteanna (264)

Barry Ward

Ceist:

264. Deputy Barry Ward asked the Minister for Finance the position regarding the life insurance premium levy; if the recommendations in relation to this levy, outlined in the report titled ‘Funds Sector 2030 Report’, are under consideration; and if he will make a statement on the matter. [52702/25]

Amharc ar fhreagra

Freagraí scríofa

As you are aware, in October 2024 my predecessor published “Funds Sector 2030: A Framework for Open, Resilient & Developing Markets.” That report set out 42 recommendations to cement Ireland’s position as a leading global hub for funds and asset management.

This report sets out a series of recommendations to ensure that, in pursuit of continued growth in the funds and asset management sector, Ireland’s funds sector framework remains resilient, future-proofed, supportive of financial stability and a continued example of international best-practice. Recommendation 23 of the Fund Review Report includes the consideration of the repeal of the 1% Life Assurance Levy (the levy), as well as the removal of the eight-year deemed disposal requirement for Irish domiciled funds and life products, alignment of tax rates across different investment choices and loss relief.

It should be noted that the levy, which was introduced in 2009 as a revenue-raising measure, does not apply to other collective investments (i.e. funds) or direct investments in financial instruments.

The 2025 Programme for Government has committed to progress and publish an implementation plan taking into consideration the Funds Review recommendations to unlock retail investment and opportunities to grow this sector in Ireland. This is a complex area of taxation that encompasses a wide breadth of tax legislation on domestic funds, life assurance products and offshore funds. Detailed consideration is therefore being given to the best way to bring about the necessary reforms and to support a greater level of retail investment in capital markets. It is likely given the breadth of the Funds Sector 2030 review that the delivery of any agreed associated tax measures will take place over multiple Finance Bill cycles. This work will also take account of developments at an EU level in respect of the Savings and Investment Union.

Tax Code

Ceisteanna (265)

Michael Murphy

Ceist:

265. Deputy Michael Murphy asked the Minister for Finance his plans regarding life assurance exit tax (LAET), including consideration of reducing the current 41% rate, abolishing the 1% Government levy, and reviewing the eighth-year deemed disposal rule; and if he will confirm whether reform of LAET will be progressed separately to wider work on exit tax and ETFs as part of the funds review implementation plan. [52715/25]

Amharc ar fhreagra

Freagraí scríofa

As you are aware, in October 2024 my predecessor published “Funds Sector 2030: A Framework for Open, Resilient & Developing Markets.” This report sets out 42 recommendations to ensure that, in pursuit of continued growth in the funds and asset management sector, Ireland’s funds sector framework remains resilient, future-proofed, supportive of financial stability and a continued example of international best-practice. Recommendations 23 of the Fund Review Report includes the recommendation set out in your question.

The 2025 Programme for Government has committed to progress and publish an implementation plan taking into consideration the Funds Review recommendations to unlock retail investment and opportunities to grow this sector in Ireland. This is a complex area of taxation that encompasses a wide breadth of tax legislation on domestic funds, life assurance products and offshore funds. Detailed consideration is therefore being given to the best way to bring about the necessary reforms and to support a greater level of retail investment in capital markets. It is likely given the breadth of the Funds Sector 2030 review that the delivery of any agreed associated tax measures will take place over multiple Finance Bill cycles. This work will also take account of developments at an EU level in respect of the Savings and Investment Union.

Fiscal Policy

Ceisteanna (266)

Ken O'Flynn

Ceist:

266. Deputy Ken O'Flynn asked the Minister for Finance if he has conducted an assessment of the likely impact on Irish pharmaceutical exports and State tax receipts of recent tariff announcements by the United States administration; and the contingency measures being considered in Budget 2026 to mitigate any fiscal risk arising from changes in U.S. trade policy. [52761/25]

Amharc ar fhreagra

Freagraí scríofa

The Government is aware of the recent announcement of new US tariffs, including those on patented pharmaceuticals. It is important to stress, however, that the EU-US Joint Statement was unambiguous with respect to pharmaceuticals. Any new tariffs announced by the US on pharmaceuticals following the conclusion of the Section 232 investigation would not exceed 15 per cent for pharmaceutical products being imported from the EU. This remains the case and underlines again the value of the agreement reached in August.

The recently agreed deal represents a more optimal outcome than the alternative landscape that would have almost certainly included higher tariffs, scope for retaliation and escalation and ultimately a higher degree of uncertainty. That said, the introduction of tariffs is, of course, expected to weigh on economic growth over the coming years. My Department will publish updated macroeconomic forecasts alongside the Budget, which will inter alia incorporate the estimated impact of the introduction of 15 per cent tariffs on the Irish economy.

Given the more challenging external backdrop, it is imperative that policy remains focused on boosting the resilience of the Irish economy. That is why Budget 2026 will focus on investment, which will help to maintain competitiveness and boost productivity. Finally, it is important that we continue to build up our fiscal buffers including through transfers to the Future Ireland Fund and the Infrastructure Climate and Nature Fund.

Tax Reliefs

Ceisteanna (267, 268)

Ged Nash

Ceist:

267. Deputy Ged Nash asked the Minister for Finance the number of applications made to the Revenue Commissioners to 1 September 2025 for the mortgage interest tax relief scheme, by county; the number of successful and unsuccessful applications, by county; the cost of the scheme up to 1 September 2025; the average mortgage account balance for successful applicants; the average number of years left on eligible mortgages for successful applicants; and if he will make a statement on the matter. [52765/25]

Amharc ar fhreagra

Ged Nash

Ceist:

268. Deputy Ged Nash asked the Minister for Finance the number of applications made to the Revenue Commissioners in 2024 for the mortgage interest tax relief scheme by county; the number of successful and unsuccessful applications, by county; the cost of the scheme in 2024; and if he will make a statement on the matter. [52766/25]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 267 and 268 together.

Finance Act 2023 introduced the Mortgage Interest Tax Relief (MITR). The MITR was originally made available for the 2023 year of assessment. However, 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.

The relief operates by way of a credit offset against the taxpayer’s income tax liability. To make a claim for 2023 or 2024, taxpayers are required to file an Income Tax Return for that year and upload certificates of mortgage interest for both 2022 and, as applicable, 2023 or 2024, together with confirmation of their mortgage balance as of 31 December 2022.

I am informed by Revenue that taxpayers claim the MITR on their tax returns on a self-assessed basis and the eligibility is self-determined, and therefore Revenue do not have details on the numbers of taxpayers who did not progress with their claim, as they did not complete the required details/fields on their Tax Return. Claims are subsequently subject to normal compliance checks and taxpayers are required to retain relevant documentation for a period of six years after the claim is made.

It should also be noted that taxpayers have four years to submit claims for tax credits and tax reliefs.

2023 is the first year for which the MITR is claimable, and the table below provides the number of taxpayer units who benefitted from the MITR, broken down by county. A taxpayer unit is different to individual taxpayers as jointly assessed couples are counted as one unit.

The cost of the MITR in 2023 was an estimated €35.4 million.

County

Number of Taxpayer Units*

Carlow

585

Cavan

665

Clare

1,070

Cork

5,910

Donegal

845

Dublin

16,525

Galway

2,655

Kerry

1,000

Kildare

3,625

Kilkenny

1,020

Laois

945

Leitrim

255

Limerick

1,685

Longford

295

Louth

1,540

Mayo

890

Meath

3,600

Monaghan

460

Offaly

690

Roscommon

490

Sligo

515

Tipperary

1,260

Waterford

1,270

Westmeath

825

Wexford

1,555

Wicklow

2,105

N/A

35

Total

52,320

*Note: the figures included in the table are rounded

In relation to the 2024 tax year, the filing deadline for the Form 11 Income Tax Return has not yet passed. PAYE taxpayers can make claims on their Form 12 income tax return, and the table below provides the latest data in relation to these claims.

The total MITR claimed by these taxpayers is approximately €12.7 million. As outlined, these numbers exclude claims by self-assessed taxpayers. The actual cost in relation to 2024 will be available in mid-2026 once tax returns in relation to 2024 have been filed and processed and the data is prepared for analysis.

County

Number of Taxpayer Units*

Carlow

230

Cavan

225

Clare

365

Cork

1,945

Donegal

280

Dublin

5,415

Galway

760

Kerry

310

Kildare

1,365

Kilkenny

390

Laois

350

Leitrim

80

Limerick

640

Longford

100

Louth

580

Mayo

265

Meath

1,250

Monaghan

150

Offaly

275

Roscommon

140

Sligo

155

Tipperary

480

Waterford

465

Westmeath

315

Wexford

575

Wicklow

650

Total

17,755

*Note: the figures included in the table are rounded

In relation to information on the value of claimants’ mortgage balances as of 31st December 2022, I am advised by Revenue that this information is not captured for those taxpayer units who make the claim through a Form 12 return, which encompasses most claimants of this credit. Instead, the taxpayer is asked to confirm that their balance is within the specified range as of that date. For those who filed a Form 11 return, the average balance declared was €189,000.

There is no information captured as part of claiming the MITR that relates to the number of years left to repay the mortgage.

Question No. 268 answered with Question No. 267.

Legislative Measures

Ceisteanna (269)

Marie Sherlock

Ceist:

269. Deputy Marie Sherlock asked the Minister for Finance the changes he plans to make to the Finance (No. 2) Act 2023 that will allow medical charities operating GP practices to continue on a sustainable basis without recourse to emergency funding streams from the HSE. [52789/25]

Amharc ar fhreagra

Freagraí scríofa

My Department, the Department of Health and Revenue have, for some time, been aware of issues which arose from contractual arrangements within the General Practitioner (GP) community whereby some GPs treat income under their General Medical Services (GMS) contract as income of a GP practice in which they are a partner or an employee, rather than income of that individual GP.

In accordance with Section 58 of the Health Act 1970, a GMS contract is between the HSE and an individual GP. This means that, as a matter of law, income under a GMS contract belongs to the GP who entered the contract with the HSE. The position does not change because a GP treats their GMS income as income of a medical practice.

Following on from that fact, there is no legal basis to treat income arising under a GMS contract entered into between an individual GP and the HSE as if it were income arising under a contract between the HSE and the medical practice in which the GP is a partner or an employee.

A GP who holds a GMS contract is, therefore, a chargeable person as regards income arising under that contract and should report such income under the self-assessment system. The GP is also the specified person for the purposes of Professional Services Withholding Tax (PSWT), which means they are entitled to claim a credit for PSWT deducted by the HSE on GMS payments.

This treatment was confirmed by a decision of the Tax Appeals Commission (TAC) in 2022. This is available to review on the TAC website, reference 01TACD2022, available at the following link: www.taxappeals.ie/en/determinations

Following this decision, and to clarify the correct tax treatment of GMS income under tax legislation, Revenue issued a guidance note to tax practitioners through the Tax Administration Liaison Committee in July 2023. Revenue published supplementary guidance on this matter on 10 November 2023.

Although the guidance was widely reported as a tax change, it did not, in fact, introduce a change to the tax treatment of GPs. Instead, it simply clarified the legal and administrative position under existing law.

To allow GPs and medical practices time to make any necessary adjustments to their arrangements to comply with the law, the guidance confirmed that Revenue would, as regards certain arrangements, delay enforcing strict adherence to the correct legal position until 1 January 2024. That period has not been extended. A GP who holds a GMS contract, as a chargeable person as regards income arising under that contract, should, from 1 January 2024, report such income under the self-assessment system. The exception to this is a GP to whom section 1008A of the Taxes Consolidation Act (TCA) 1997 applies.

Finance (No. 2) Act 2023 inserted section 1008A into the Taxes Consolidation Act 1997. The section provides that, where individual GPs enter contracts with the HSE to provide certain medical services and provide those services in the conduct of a partnership profession with other individual GPs, the income from those services can be treated for income tax purposes as that of the partnership where a joint election is made. Revenue guidance has been updated to take account of this: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-04/04-01-15.pdf

Section 1008A TCA has been effective since 1 January 2024. When the provision was introduced in the Dáil during Report Stage of the Finance (No. 2) Act 2023, the then Minister for Finance noted that it is expected to resolve some, but not all, of the issues arising.

The section only applies in the case of individual doctors who operate in partnerships with other individual doctors. It does not apply to, or change, the tax situation for doctors who are employees of a corporation or other arrangements, such as in respect of the business referenced by the Deputy. It is also limited only to income arising from GMS and certain ancillary medical services income.

It should be noted that because there are a number of business arrangements and models in the GP sector, including partnerships, companies, employees and employers, it would not be appropriate for tax legislation to seek to accommodate all contracts and business practices in the sector. While I am conscious of the difficulties being experienced by GP practices, I must be cognisant of existing legislation, contract law and the Minister for Health’s remit in respect of the surrounding policy.

As the core issue concerns the contractual arrangements between GPs and the HSE, the matter was referred to the Minister for Health for consideration. I would note that the Department of Health and the HSE have advised that they value the work of medical charities operating GP practices and that they have engaged with them on potential solutions to ensure that they can continue to deliver their services on a sustainable footing and in line with all relevant legislative provisions, including existing tax law.

Capital Expenditure Programme

Ceisteanna (270)

Carol Nolan

Ceist:

270. Deputy Carol Nolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he accepts that it is critical the State moves to multi-annual budget envelopes for key infrastructure projects and delivery bodies given that a growing number of major infrastructure projects under the current NDP have been delayed in recent times for lack of relatively small amounts of funding to move through the approvals process; if he supports the idea that State Bodies delivering those projects must be given multi-annual funding envelopes, so that projects are not reliant on new approvals each fiscal year; and if he will make a statement on the matter. [52659/25]

Amharc ar fhreagra

Freagraí scríofa

The National Development Plan (NDP) Review 2025 was published in July and is the largest ever capital injection in our economy in the history of the State. The Review sets out a total public capital investment of €275.4bn over the period to 2035. This comprises €202.4bn in Exchequer Voted capital expenditure from 2026 to 2035.

Of this, €102.4bn is being allocated for the next five years – an additional €23.9bn on what was previously allocated in the NDP. For each sector, specific 5-year multiannual ceilings have been provided out to 2030 to allow sectors to plan and provide multiannual allocations for projects and programmes.

In addition, for critical infrastructure sectors of Energy, Water and Transport, a further €10bn in equity and fund releases is being provided for megaprojects in water, energy and transport. This funding is being provided to give even greater levels of certainty to these agencies that key megaprojects can be supported and are not in competition with other worthwhile projects that the sector has to deliver. This brings the total additional capital investment to €33.9bn for the period to 2030.

With certainty on 5-year sectoral capital allocation, it is the responsibility of each Minister and their Departments to prioritise projects and programmes and ensure they can support these projects to delivery, including through multiannual certainty in funding.

Government Ministers and their officials are currently developing their sectoral plans of capital projects and programmes to be prioritised over the next five years, according to the agreed sectoral capital allocations for 2026 to 2030, with a clear focus on value for money and delivery. It is anticipated that the sectoral plans will be published in November 2025.

Capital Expenditure Programme

Ceisteanna (271)

Carol Nolan

Ceist:

271. Deputy Carol Nolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the additional funding that will be needed in the coming years to align our underpinning infrastructure with national targets for housing and industry and to deliver critical national infrastructure such as the Water Supply Project Eastern & Midlands Region and the Greater Dublin Drainage Project; if this will need to be in the region of a capital funding addition of €250 million; and if he will make a statement on the matter. [52656/25]

Amharc ar fhreagra

Freagraí scríofa

The necessity of investment in critical infrastructure to allow for the further delivery of housing and to support international competitiveness was the core objective of the recently published NDP review in July 2025. The review specific targets the critical sectors of Energy, Water and Transport as the sectors on which all further development is dependent. Within these sectors, special provision has also been granted for transformational projects such as the two your question identifies and the Metrolink project. In total, the Government has provided €275.4 billion of capital funding for the next decade.

Of the €275.4 billion to be invested to 2035, €202.4 billion is Exchequer Voted Capital expenditure, with an initial €102.4 billion allocated by sector to Departments for 2026 to 2030 as part of Exchequer ceilings within the NDP. This reflects an increase of over €24 billion relative to the previous planned NDP ceilings for those years.

In addition to the significant Exchequer allocations, non-voted funding sources will also enable Government to invest an additional €10 billion in equity, to be released over the period 2026 to 2030.

• €3.5 billion in equity funding is being allocated from the Central Fund to be drawn down by ESB and EirGrid to fund enhanced energy grid capacity to support the Government’s housing and competitiveness objectives. This investment will be used to raise additional finance that will multiply the investment this additional equity can support.

• €2 billion in equity funding is being provided to Uisce Éireann in 2025 to enable the delivery of additional homes and a further €2.5 billion will be provided to Uisce Éireann for large scale water infrastructure projects over the period to 2030.

• €2 billion will be released from the Infrastructure, Climate and Nature Fund to support low-carbon transport investment and will provide a dedicated funding stream for the MetroLink project.

This is the most ambitious capital investment programme ever launched by the State. It will invest unprecedented amounts in critical infrastructure across housing, water, energy and transport, transforming the country for this and future generations.

Capital Expenditure Programme

Ceisteanna (272, 273, 274)

Carol Nolan

Ceist:

272. Deputy Carol Nolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the steps he is taking to ensure that projects identified in the National Development Plan or those that can demonstrate their contribution to meeting national strategic objectives under the National Planning Framework must be prioritised in the planning system; if he will support calls for Government to immediately issue Ministerial Directions to An Bord Pleanála/An Coimisiún Pleanála to prioritise underpinning infrastructure such as critical utilities infrastructure where delays in the delivery of those projects risk undermining other project delivery; and if he will make a statement on the matter. [52661/25]

Amharc ar fhreagra

Carol Nolan

Ceist:

273. Deputy Carol Nolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation for an update on Programme for Government commitments to transforming the delivery of infrastructure including the delivery of a new Infrastructure Division within his Department; and if he will make a statement on the matter. [52662/25]

Amharc ar fhreagra

Carol Nolan

Ceist:

274. Deputy Carol Nolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide an update the work of Public Service Reform and Digitalisation that has been established; if expertise has been seconded from key delivery agencies; if the National Development Finance Agency has provided Departments with additional expert assistance and support on major public capital investment projects through dedicated support teams for specific projects referred to it; and if he will make a statement on the matter. [52663/25]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 272 to 274, inclusive, together.

As per the Programme for Government, a new Infrastructure Division has been established in the Department of Public Expenditure and Reform. This Division, led by a Deputy Secretary General, is focused on how the provision of critical infrastructure can be accelerated. The Division is staffed by a combination of experienced civil servants and sectoral experts with first-hand experience of infrastructure delivery who were redeployed at the beginning of May from key state agencies.

Already, the new Division has conducted extensive public and stakeholder engagement to determine how the provision of infrastructure can be accelerated. Arising from that consultation and research conducted in parallel, my Department published a report on the most pressing barriers to infrastructure delivery in July. This identified twelve specific areas for reform across the regulatory environment, planning and legal systems, and systems internal to Government. The Infrastructure Division, supported by the Accelerating Infrastructure Taskforce, are currently drafting a Final Report and Action Plan for Government approval. I expect to bring this report to Government in November. 

Within this action plan will be a set of targeted, high impact actions that will aim to speed up the development of critical infrastructure by addressing the identified barriers. It will make the positive case for why our structures to deliver infrastructure need to be reformed and the benefits this will bring for all.  Policy in relation to An Coimisiún Pleanála is a matter for my colleague the Minister for Housing, Local Government and Heritage.

In the interim, some reforms have already been introduced. As part of the National Development Plan review, a €275 billion investment programme has been announced for the period 2026–2035, including €10 billion in additional funding specifically targeted at electricity, water, and transport infrastructure. In addition, sectoral investment plans are being developed by Departments to support clearer prioritisation and to provide realistic pipelines for industry. The NDP also provided funding certainty for strategic projects such as MetroLink, the Greater Dublin Drainage Scheme, and the Eastern and Midlands Water Supply Project.

Finally, the National Development Finance Agency (NDFA) will assume a new role, offering project management, procurement, planning, commercial and financial expertise to support Departments and Agencies in the development of major projects. Updated Ministerial Guidelines will be issued shortly to the NDFA by the Department of Public Expenditure, Infrastructure, Public Services Reform and Digitalisation and the Department of Finance in respect of this broadened remit.

Question No. 273 answered with Question No. 272.
Question No. 274 answered with Question No. 272.
Roinn