Written Answers Nos. 142-162
142. Deputy Naoise Ó Cearúil asked the Minister for Transport if consideration will be given to providing a TFI local link bus in an area in Kildare north (details supplied); and if he will make a statement on the matter. [68014/25]
Amharc ar fhreagraAs Minister of State at the Department of Transport with special responsibility for Rural Transport, I have responsibility for policy and overall funding in relation to rural public transport service provision; however, I am not involved in the day-to-day operations.
The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally. In light of the NTA responsibilities I have referred your question to the NTA for direct reply to you. Please advise my private office if you do not receive a reply within ten working days.
143. Deputy Carol Nolan asked the Minister for Transport to confirm that funding is being made available to progress the N52 Tullamore to Kilbeggan road project; to provide a timeline for the completion of the project; and if he will make a statement on the matter. [68033/25]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the planning, design and construction of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Infrastructure Guidelines and the necessary statutory approvals. In this context, TII is best placed to advise you on the status of this project.
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.
144. Deputy Matt Carthy asked the Minister for Transport the funding allocation in 2026 for the N2 Ardee to Castleblayney road scheme; the estimated date for completion of this scheme; and if he will make a statement on the matter. [68061/25]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the planning, design and construction of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Infrastructure Guidelines and the necessary statutory approvals. In this context, TII is best placed to advise you on the status of this project.
Noting the above position, I have referred your question to TII for a direct reply updating you as to the latest status of the N2 Ardee to Castleblayney Project. Please advise my private office if you do not receive a reply within 10 working days.
145. Deputy Matt Carthy asked the Minister for Transport the funding allocation in 2026 for the N2 Clontibret to the Border road scheme; the estimated date for completion of this scheme; and if he will make a statement on the matter. [68062/25]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the planning, design and construction of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Infrastructure Guidelines and the necessary statutory approvals. In this context, TII is best placed to advise you on the status of this project.
I can confirm that €3,000,000 has been allocated for the N2 Clontibret to the Border 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.
146. Deputy Conor Sheehan asked the Minister for Transport his views on taxi regulation matters (details supplied); and if he will make a statement on the matter. [68094/25]
Amharc ar fhreagraThe NTA is the independent transport regulator of the small public service vehicle (SPSV) sector, and I am not involved in the day-to-day operations of that sector.
Ireland's SPSV regulatory framework requires that all drivers and vehicles are licensed, as a means of protecting the consumer and helping ensure public safety. Furthermore, no special regulations have been developed to govern the carriage of passengers by passenger cars which are not SPSVs. Therefore, the classic model where anyone with a car and the relevant App may provide taxi services, does not exist here. The protection of the consumer and personal safety are vital objectives and must continue to be central to how the SPSV industry is regulated and operated.
Uber has been operating as a licensed dispatch operator in Ireland since 2014 and, as it is considered a transport service which offers the carriage of passengers for reward, it is subject to the same regulations as all SPSVs in Ireland. A SPSV dispatch operator is an individual or organisation that provides a service for taking bookings for SPSV services that are delivered by someone else, or who provides a service that enables intending passengers to arrange the hire of an SPSV themselves. The NTA grants dispatch operator licences to individuals or companies, such as Uber which meets set criteria. Dispatch operators have an important role to play in providing a first-class service to the travelling public and improving the delivery of door-to-door services to people with disabilities.
Section 24 of the Consolidated Taxi Regulation Acts 2013 & 2016 empowers the NTA Board to make a “Maximum Fares Order” fixing the maximum fare that may be charged by the driver of a taxi for any journey. The current maximum fares order took effect in December 2024, and a maximum fare review is carried out approximately every 2 years. The NTA has conducted these reviews since 2011. Hackneys and limousines agree their fares in advance and do not use a meter.
The NTA's most recent fare review was undertaken between November 2023 and March 2024. During this review, the NTA took account of the most significant economic issues that were relevant to the SPSV sector which included: inflation and cost of living, fuel prices and energy supply, geopolitical uncertainty and increased public transport availability. Following this review, and a public consultation on the matter, the NTA introduced the Taxi Regulation (Maximum Fares) Order 2024 which increased taxi fares by an average of 9%. This came into operation on 1 December 2024 and ensures that taxi fares continue to reflect the rising costs associated with operating a taxi in Ireland. This increase includes a special rate for the weekend peak, 12 midnight to 4.00am, on Friday night into Saturday morning and Saturday night into Sunday morning, year-round, to incentivise more drivers to service the night-time economy. This built on the 2022 Maximum Fares Order in which a 12% increase on fares was introduced.
As set out in the legislation, charging more than this maximum fare can lead to a prosecution, however, charging below the maximum fare is permitted.
I issued a letter to the NTA on 19 November last asking that they clarify the regulatory position on the Uber fixed price fare for the information of taxi operators and public representatives alike. I also met with the Advisory Committee on SPSVs on 27th November whose role it is to provide advice to the Minister and the NTA in relation to issues relevant to SPSVs and their drivers, where the matter was discussed. I intend to further engage with SPSV sectoral representatives on this issue, once I receive the regulatory clarification from the NTA.
SPSV operators are self-employed and may decide whether (or not) to sign-up with a licensed dispatch operator, such as Uber. They are not obliged to be affiliated with any dispatch operator but where they choose to do so, they are free to contract with a dispatch operator of their choice. They also decide on their own hours of work within the SPSV regulatory framework.
147. Deputy Roderic O'Gorman asked the Minister for Transport if his Department would consider a scheme to allow rail access to the centre of Naas town (details supplied); and if he will make a statement on the matter. [68107/25]
Amharc ar fhreagraAs Minister for Transport I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority, or NTA, in conjunction with Iarnród Éireann, has statutory responsibility for rail transport planning in the Greater Dublin Area, including County Kildare.
In light of the NTA responsibilities in these matters, I have referred your question to the NTA for a direct reply to you. Please advise my private office if you do not receive a reply within ten working days.
148. Deputy Roderic O'Gorman asked the Minister for Transport if his Department has any direct powers or policy making influence regarding the setting of parking charges in commercially run shopping centres; and if he will make a statement on the matter. [68109/25]
Amharc ar fhreagraAs Minister of State for International & Road Transport, Logistics, Rail & Ports, I wish to advise that my Department does not have any statutory powers or policy-making influence in relation to the setting of parking charges in commercially operated shopping centres. The cost of parking in private car parks is the responsibility of the car park's owner.
149. Deputy Roderic O'Gorman asked the Minister for Transport for an update on his Department's work on road safety, funding and new policy as it relates to pedestrian safety and well-being; and if he will make a statement on the matter. [68117/25]
Amharc ar fhreagraProtecting vulnerable road users is a key priority for this government.
The current national framework for road safety is set out in the Government’s fifth Road Safety Strategy 2021-2030. This Strategy was launched in December 2021 and follows international best practice, aligns with EU and UN targets, and is based on the Safe Systems approach. The Strategy has the target of reducing road deaths and serious injuries by 50% this decade, and to achieving Vision Zero—as close as possible to no deaths or serious injuries on Irish roads—by 2050.
In July, I published the Phase 2 Action Plan for the Road Safety Strategy, which will run from 2025 to 2027. The action plan focuses on the delivery of 12 primary actions that have the potential for truly transformative change. Each of these actions will be delivered through partnership and collaborative working with a range of road safety stakeholders.
Safe and Healthy Modes of Travel is one of the seven Safe Systems pillars that underpin the Strategy, and Primary Action 1 of the current Action Plan will see the National Transport Authority invest significantly in improved infrastructure for pedestrians and other active travellers in the coming years. Supporting this action, Budget 2026 has made €360m available for such investment over the next year.
Safe Speeds are another important part of the Safe Systems approach. The aim is to reduce speeds to safe, appropriate levels for the roads being used and the people using them. The human body is vulnerable to collisions at high speeds, even when travelling in a motor vehicle. Cyclists, pedestrians and motorcyclists are even more vulnerable, and at even lower speeds.
Last month, I issued a direction to Local Authorities to commence a review of their urban road networks with a view to increasing the number of 30km/h zones, where this lower speed limit is appropriate and in accordance with the statutory Guidelines issued by my Department.
Research commissioned by the Road Safety Authority (RSA) indicates that approximately 5% of pedestrians hit by a vehicle travelling at 30km/h will be killed. By contrast, this risk increases to 29% of pedestrians when struck by a vehicle travelling at 50km/h. The safer urban speed limits to be introduced by 30km/h bye-laws in the current implementation phase of the Speed Limit Review will contribute to a safer urban environment for all road users.
There has been a significant increase in spending on public awareness, communications and education campaigns by the RSA. As in 2025, the RSA will again ring-fence funding of €18 million for awareness, education and promotional campaigns. This will ensure a continued focus on campaigns that make our roads safer for all road users, including pedestrians.
It is the policy of both the Government and the RSA to recommend the use of high-visibility vests and armbands by vulnerable road users. To support this, the RSA has been running the ‘Be Safe, Be Seen’ campaign for over a decade to support road safety for pedestrians, cyclists, and motorists.
As part of this campaign, the RSA distributes thousands of free high-visibility vests and armbands each year. In 2025 alone, I am informed that the RSA distributed approximately 250,000 high-vis safety items including - high-vis jackets, high vis vests, high vis armbands, drawstring bags, rucksack covers and running bibs. In 2025 to the end of October approximately 204,000 high vis safety items have been distributed.
The Government continues to support this campaign and I would encourage all vulnerable road users to ensure that they are as safe as possible on our roads and to avail of these free high visibility safety materials.
150. Deputy Roderic O'Gorman asked the Minister for Transport the reviews or checks have been undertaken by the NTA and/or his Department to ensure the implementation by local authorities of l.S. EN 17210:2021 which sets out functional requirements for the accessibility and usability of the built environment. [68118/25]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport.
From a policy perspective, I am pleased that the new National Human Rights Strategy for Disabled People (NHRSDP) 2025-2030 commits to taking a 'whole-of-journey’ approach applying Universal Design principles in the development of infrastructure and services to improve the accessibility of our transport system across the country. This includes all elements of a person’s journey from start to finish using public transport and the associated built environment. We aim to make the external physical and built environment accessible over time so that disabled people can get to the public transport they need.
Under the Dublin Transport Authority Act 2008, the National Transport Authority (NTA) has statutory responsibility for promoting the development of integrated, accessible public transport networks and infrastructure. The NTA works with the relevant public transport operators and state agencies, for example local authorities, who have responsibility for both day-to-day operational issues and the built environment respectively, to progressively make public transport more accessible
In light of the NTA's responsibilities for accessible public transport, including accessible infrastructure, I have referred your question to the NTA for direct reply to you. Please advise my private office if you do not receive a reply within ten working days.
151. Deputy Roderic O'Gorman asked the Minister for Transport further to Parliamentary Question No. 279 of 4 November 2025, to provide details on meetings between the National Transport Authority to work with An Garda Síochána and Dublin City Council on the deployment of traffic management cameras in the past three months; and to provide dates and locations for the operational sites planned in the near future. [68119/25]
Amharc ar fhreagraNeither I nor my officials are directly involved in deciding on the locations of safety cameras or their installation or deployment. However, I understand that the National Transport Authority continues to work with An Garda Síochána and Dublin City Council on the deployment of traffic management cameras within Dublin and aims to have a number of sites operational in Dublin in the near future. I have therefore referred the Deputy's question to the NTA for direct response. Please contact my office if a reply is not received within ten days.
The Deputy will be aware that the Programme for Government commits to further expansion of cameras to encourage safer driving, with explicit reference to mobile phone use and non-wearing of seatbelts. This commitment is reaffirmed by Primary Action 6 in the Phase 2 Action Plan of the Road Safety Strategy 2021-2030.
The framework for this future roll-out will be guided by the first National Safety Camera Strategy, the development of which has been led by Transport Infrastructure Ireland in partnership with all key road safety agencies and departments.
The Strategy is focused on speeding, red light running and bus lane violations in the first instance but has been designed to accommodate other offences over time. Work on the Strategy is at an advanced stage and it is expected to be completed shortly.
My Department will support this work through legislative amendments to the Road Traffic Acts and other sectoral legislation where necessary. In addition, to assist with this work, Transport Infrastructure Ireland in consultation with key stakeholders has developed a Safety Camera Handbook outlining criteria for selecting sites for safety cameras.
152. Deputy Liam Quaide asked the Minister for Transport the number of road traffic accidents recorded on the N25 between Waterford and Cork for the years 2022 to 2024, and to date in 2025, to include the number of road fatalities on that part of the N25 for these years. [68122/25]
Amharc ar fhreagra153. Deputy Liam Quaide asked the Minister for Transport the number of road traffic accidents recorded on the N25 between the Rincrew roundabout, North Youghal and Cork city for the years 2022 to 2024, and to date in 2025, and to include the number of road fatalities on that part of the N25 for those years. [68123/25]
Amharc ar fhreagraI propose to take Questions Nos. 152 and 153 together.
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 operation and management 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.
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.
154. Deputy Emer Currie asked the Minister for Transport further to Parliamentary Question No. 220 of 25 November 2025 the name of the foreign licence record file created on his Department's national vehicle and driver file (NVDF) on receipt of a penalty point offence where a foreign licence number is supplied; the number of foreign licence holders held on this record file; the procedure when a foreign licence number is not supplied; and if Gardaí have instant access to real-time and complete data held on this foreign licence record file on the NVDF via their mobility device at roadside checkpoints; and if he will make a statement on the matter. [68131/25]
Amharc ar fhreagraAs Minister of State for International & Road Transport, Logistics, Rail & Ports, I wish to advise that Foreign Licence details are populated when a foreign licence is exchanged for an Irish licence or when an offence occurs and a foreign licence is presented. Foreign Licence details are held in a Foreign Licence table on the NVDF. Where the foreign licence is captured as part of a penalty point offence, the foreign licence number also held against the individual offence. There are currently 52, 804 foreign licence records on the NVDF that were captured as part of an offence.
If a foreign licence is presented when an offence occurs, and that foreign licence number does not match an existing exchanged foreign licence, this results in a ‘shell’ record as the NVDF is the database of record for Irish Licence Holders. That ‘shell ‘record will contain the foreign licence number if available in order to match to other any other offences committed by this driver.
My Department supply An Garda Siochána (AGS) with complete data from this foreign licence table every 24 hours and this is available for use it on their mobility devices.
155. Deputy Ruth Coppinger asked the Minister for Transport if he has given consideration to mandating algorithm transparency for any taxi phone app; and if he will make a statement on the matter. [68134/25]
Amharc ar fhreagraThe regulation of the small public service vehicle (SPSV) industry 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.
Given the NTA's responsibility in this area, I have referred your question to the NTA for further information. Please advise my private office if you have not received a reply within 10 working days.
156. Deputy Ruth Coppinger asked the Minister for Transport to review the current regulation around taxi dispatchers to mandate any taxi trip booked does not fall below the metered rate; and if he will make a statement on the matter. [68135/25]
Amharc ar fhreagraThe NTA is the independent transport regulator of the small public service vehicle (SPSV) sector, and I am not involved in the day-to-day operations of that sector.
Section 24 of the Consolidated Taxi Regulation Acts 2013 & 2016 empowers the NTA Board to make a “Maximum Fares Order” fixing the maximum fare that may be charged by the driver of a taxi for any journey. The current maximum fares order took effect in December 2024, and a maximum fare review is carried out approximately every 2 years. The NTA has conducted these reviews since 2011. Hackneys and limousines agree their fares in advance and do not use a meter.
The NTA's most recent fare review was undertaken between November 2023 and March 2024. During this review, the NTA took account of the most significant economic issues that were relevant to the SPSV sector which included: inflation and cost of living, fuel prices and energy supply, geopolitical uncertainty and increased public transport availability. Following this review, and a public consultation on the matter, the NTA introduced the Taxi Regulation (Maximum Fares) Order 2024 which increased taxi fares by an average of 9%. This came into operation on 1 December 2024 and ensures that taxi fares continue to reflect the rising costs associated with operating a taxi in Ireland. This increase includes a special rate for the weekend peak, 12 midnight to 4.00am, on Friday night into Saturday morning and Saturday night into Sunday morning, year-round, to incentivise more drivers to service the night-time economy. This followed on from the 2022 Order in which a 12% increase on fares was introduced.
As set out in the legislation, charging more than this maximum fare can lead to a prosecution, however, charging below the maximum fare is permitted.
I issued a letter to the NTA on 19 November last asking that they clarify the regulatory position on fixed price fares for the information of taxi operators and public representatives alike. I also met with the Advisory Committee on SPSVs on 27th November whose role it is to provide advice to the Minister and the NTA in relation to issues relevant to SPSVs and their drivers, where the matter was discussed. I intend to further engage with SPSV sectoral representatives on this issue, once I receive the regulatory clarification from the NTA.
SPSV operators are self-employed and may decide whether (or not) to sign-up with a licensed dispatch operator. They are not obliged to be affiliated with any dispatch operator but where they choose to do so, they are free to contract with a dispatch operator of their choice.
157. Deputy Darren O'Rourke asked the Minister for Transport the measures he is taking to ensure that the Taxi Regulation Act 2013 protects taxi drivers from the introduction of ‘fixed pricing’ and ensures that companies cannot offer taxi fares below the regulated taxi meter. [68141/25]
Amharc ar fhreagra158. Deputy Darren O'Rourke asked the Minister for Transport the measures he is taking to ensure that the taxi industry and taxi drivers in particular are supported as the fixed pricing policy of taxi companies comes into effect. [68142/25]
Amharc ar fhreagraI propose to take Questions Nos. 157 and 158 together.
The National Transport Authority (NTA) is the independent transport regulator of the small public service vehicle (SPSV) sector, and I am not involved in the day-to-day operations of that sector.
Section 24 of the Consolidated Taxi Regulation Acts 2013 & 2016 empowers the NTA Board to make a “Maximum Fares Order” fixing the maximum fare that may be charged by the driver of a taxi for any journey. The current maximum fares order took effect in December 2024, and a maximum fare review is carried out approximately every 2 years. The NTA has conducted these reviews since 2011. Hackneys and limousines agree their fares in advance and do not use a meter.
The NTA's most recent fare review was undertaken between November 2023 and March 2024. During this review, the NTA took account of the most significant economic issues that were relevant to the SPSV sector which included: inflation and cost of living, fuel prices and energy supply, geopolitical uncertainty and increased public transport availability. Following this review, and a public consultation on the matter, the NTA introduced the Taxi Regulation (Maximum Fares) Order 2024 which increased taxi fares by an average of 9%. This came into operation on 1 December 2024 and ensures that taxi fares continue to reflect the rising costs associated with operating a taxi in Ireland. This increase includes a special rate for the weekend peak, 12 midnight to 4.00am, on Friday night into Saturday morning and Saturday night into Sunday morning, year-round, to incentivise more drivers to service the night-time economy. This followed on from the 2022 Order in which a 12% increase on fares was introduced.
As set out in the legislation, charging more than this maximum fare can lead to a prosecution, however, charging below the maximum fare is permitted.
I issued a letter to the NTA on 19 November last asking that they clarify the regulatory position on the Uber fixed price fare for the information of taxi operators and public representatives alike. I also recently met with the Advisory Committee on SPSVs, whose role it is to provide advice to the Minister and the NTA in relation to issues relevant to SPSVs and their drivers, where the matter was discussed. I intend to further engage with SPSV sectoral representatives on this issue, once I receive the regulatory clarification from the NTA.
159. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the measures being undertaken by his Department to ensure greater competition in the Irish banking and financial services sector; and if he will make a statement on the matter. [67298/25]
Amharc ar fhreagraIreland’s banking and financial services sector is a significant contributor to Ireland’s economy as well as being a provider of both direct and indirect employment.
While competition issues generally are primarily a matter for the Competition and Consumer Protection Commission (CCPC), competitive pressures in the banking and financial services sector can clearly impact on the functioning of the financial system and on the quality and price of credit and other banking services provided to customers.
Regular reviews are required to ensure that the Irish banking and financial services sector remains competitive. At a domestic level, to ensure that competition is maintained, my Department has published two reports in recent years: The Retail Banking Review was published in November 2022 and the Report of the Funds Sector 2030 (Review), published in October 2024.
The Reviews, which were conducted by officials in the Department with assistance from other Government agencies and departments, made a wide range of recommendations to improve both the sector and the customers' experiences; recognising their critical importance to consumers and the economy.
Competition in particular was an area of focus under the Retail Banking Review. The Review recommended that the Central Bank and CCPC build on existing arrangements and establish closer coordination to share perspectives, information and experience on the orderly functioning of markets, consumer protection and competition in the retail banking sector.
Following this, on 24 March 2025 the CCPC entered into a revised cooperation agreement (www.ccpc.ie/business/about/co-operation/co-operation-agreement-between-the-competition-and-consumer-protection-commission-and-the-central-bank-of-ireland/) under section 19 of the 2014 Act with the Central Bank. This agreement provides for increased co-operation between the CCPC and Central Bank in relation to their respective functions.
Another related recommendation from the Retail Banking Review was incorporated in the Provision of Access to Cash Infrastructure Act 2025. This requires the Central Bank to carry out and publish cost-benefit analyses of business standards it proposes to prescribe, as well as for regulations it proposes to make in relation to financial service providers.
Any cost benefit analysis carried out will have to consider the impact of any standards or regulations on consumers and their impact on fair competition.
In addition, the annual Consumer Sentiment Banking Survey was published by my Department in October of this year. These surveys are very helpful to identify trends in consumer behaviour; including product choice, competition and innovation, which in turn feeds into evidence-based policy making.
At a European level the Mario Draghi report on the future of European Competitiveness and the Enrico Letta report on strengthening the Single Market, show the increased importance and focus being placed on enhancing European competitiveness and innovation.
The Savings and Investments Union (SIU) initiative was announced in March 2025, it combines the Capital Markets Union and Banking Union. This seeks to drive competitiveness by deepening the EU’s capital markets, supporting growth and enhancing the resilience of the financial system.
Ireland is a strong supporter of the SIU initiative, and we will work to actively progress and drive forward legislative and non-legislative measures under the SIU.
In addition, the EU Commission has pledged to publish a report on competitiveness in the banking sector in 2026. This report will inform forthcoming EU Commission proposals in the area of banking.
160. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the number of persons who have claimed the rent tax credit each year since its introduction, and to date in 2025. [67299/25]
Amharc ar fhreagraI am informed by Revenue that 313,980 taxpayer units claimed the Rent Tax Credit (RTC) for 2022, with 273,160 of these taxpayer units benefitting from it, while in relation to 2023, 354,110 taxpayer units claimed the RTC, with 315,030 taxpayer units befitting from it. These numbers include both PAYE and self-assessed taxpayer units.
A taxpayer unit is either an individual with any personal status who is singly assessed or a couple in a marriage or civil partnership who have elected for joint assessment, in which case they are counted as one taxpayer unit.
The extent to which a claimant benefits from a tax credit, through a reduced tax liability and/or receipt of a refund for overpayment of a tax liability, is determined by their gross tax liability and the use of other tax credits and reliefs.
In relation to RTC data for the years 2024 and 2025, I am advised by Revenue that the RTC data provided in the table above refer only to claims by PAYE taxpayers. Data on claims by self-assessed taxpayers are not yet available for 2024 and 2025. Data in relation to later years will be made available in the coming years as the filing deadlines fall due.
In relation to the claims for 2025, most claims for credits by PAYE taxpayers take place after the year-end, and it is expected that the bulk of claims for 2025 will not be made until 2026.
161. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated cost of extending the reduced VAT rate of 9% applied to electricity and gas to also cover home heating oil; and if he will make a statement on the matter. [67318/25]
Amharc ar fhreagraThe VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law must comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate unless they fall within the categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member States may apply a lower rate of VAT. While supplies of gas and electricity are included in Annex III, home heating oil is not, and therefore it would fall to be taxed by Member States at their standard rate of VAT.
However, the Directive also allows that a Member State may retain certain long-standing VAT arrangements that they had in place, subject to strict conditions including that the terms of the historic arrangement cannot be extended. On this basis, Ireland is also permitted to retain some historic VAT arrangements, under strict conditions. As one of the historic VAT arrangements, Ireland is permitted to retain its long-standing application of its reduced VAT rate – which is currently 13.5% – to the supply of fuel and oil for domestic and commercial use. In accordance with the Directive this arrangement is treated as a ‘parked’ rate, which means that it cannot be reduced below 12%. If Ireland were to cease the application of parked rate to these supplies, then under the terms of the Directive home heating oil would have to be subject to the standard rate of VAT, which in Ireland is currently 23%.
162. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance whether consideration will be given to reform of the deemed disposal rule and exit tax on investment funds. [67324/25]
Amharc ar fhreagraThe Deputy has asked about reform of exit tax on investment funds and deemed disposal.
Deemed disposal is an anti-avoidance measure that applies to investments in Irish domiciled investment funds and life assurance products, as well as equivalent offshore funds and certain foreign life assurance products. Under the deemed disposal rule, tax is levied eight years after an investment is made, and every subsequent eight years, regardless of whether or not a disposal has in fact occurred. The tax is levied on any gain in the value of the investment from the date of acquisition to the date of the deemed disposal. On the ultimate disposal of the investment, any tax paid is allowed as a credit against the final tax liability. The purpose of deemed disposal is to prevent the indefinite roll-up of income and gains and the associated loss of tax to the Exchequer.
The Deputy maybe aware that Finance Bill 2025 provides for a reduction in the taxation rate that applies to Irish and equivalent offshore funds, and Irish and certain foreign life assurance products, from 41% to 38%, intended as an important first step in supporting retail investment in Ireland.
However, I am conscious of the need for further adaptation of the existing complex system which applies to the taxation of investments, and I hope that further progress can be made across coming budgets to address some of the existing obstacles to greater retail investment. Work is continuing on the roadmap for retail investment announced in Budget 2026. This roadmap will be published in early 2026 and will set out an approach to simplify and adapt the tax framework to further support retail investment. This roadmap will facilitate due consideration of the Funds Sector 2030 Report, which made recommendations in relation to deemed disposal. It will also take into account the European Commission’s recommendation on Savings and Investment Accounts.
