Written Answers Nos. 108-127
108. Deputy Johnny Guirke asked the Tánaiste and Minister for Finance the extent of the involvement of Home Building Finance Ireland (HBFI) in the financing of the Ringfort development in Rathmolyon, County Meath; if his Department will use its oversight of the HBFI to ensure a resolution for the affected home buyers; and if he will make a statement on the matter. [68187/25]
Amharc ar fhreagraHBFI was established as an independent, commercial entity to provide lending for housing construction. As Tánaiste and Minister for Finance I do not have any role in HBFI’s commercial decisions.
As the deputy may be aware, HBFI is subject to the same confidentiality obligations as other banks and financial institutions and, therefore, cannot comment on at the particularities of individual loan facilities. However, as is the case for all lenders including HBFI, once a loan is fully repaid, the lender ceases to hold security over the related assets.
I can confirm that HBFI has no current role with this development.
109. Deputy Johnny Guirke asked the Tánaiste and Minister for Finance if the Revenue Commissioners have a role in the investigation of the financial dealings of the companies involved in the Ringfort development in Rathmolyon, County Meath; and if he will make a statement on the matter. [68188/25]
Amharc ar fhreagraI am advised by Revenue that, outside of its general role as a tax authority, it has no role in the investigation of the financial dealings of the companies involved in the Ringfort development.
One of these companies, Meathamatic Limited, was placed into liquidation on 18th November 2025 and Colin Gaynor of Resolute Advisory was appointed as liquidator. Revenue is a creditor of this company but failed to get its nominee appointed.
Under Company Law, the liquidator is obliged to investigate the reasons for the failure of a company and to report to the Corporate Enforcement Authority on how the affairs of the company were conducted by the directors. The liquidator is also tasked with realising the assets of the company to maximise repayments of creditor debts.
As part of this liquidation, a committee of inspection has been set up and I can confirm that Revenue has a representative on this committee. A committee of inspection represents the interests of creditors and oversees the activities of the liquidator. I am assured that Revenue will work closely with the liquidator to ensure that all appropriate actions are taken in this case.
110. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance to address the matter of sub-contractors and the change of rules by the Revenue Commissioners (details supplied); and if he will make a statement on the matter. [68243/25]
Amharc ar fhreagraI thank the Deputy for his question. On 20th of October 2023, the Supreme Court (in a unanimous decision) delivered an important judgement on the key factors to be considered when classifying an individual’s employment status for income tax purposes. As a decision of the Irish Supreme Court, the judgement has application across all sectors, including the construction sector. Revenue, in carrying out its statutory function, is obliged to apply the judgement and has no discretion whatsoever on this matter.
The detailed judgment was delivered by Mr. Justice Brian Murray in The Revenue Commissioners v. Karshan (Midlands) Ltd. t/a Domino’s Pizza. The case concerned whether the delivery drivers were independent contractors under a “contract for service” and taxable under Schedule D of the Taxes Consolidation Act 1997, or were employees under a “contract of service”, and taxable under Schedule E of that Act (PAYE).
The judgement provides an extensive review of relevant caselaw, and succinctly summarises it through the provision of a five-step decision-making framework. The decision-making framework consists of five questions that are to be used to resolve the question of whether a contract is one of service (employee) or for service (self-employed). Under the self-assessment tax system, each business making payments to individuals is obliged to correctly determine whether individuals are employed or self-employed, based on the facts and circumstances of each relationship and payment through application of the five-step framework.
Revenue developed a detailed Tax and Duty Manual (TDM) to provide guidance in relation to the application of the judgment and to assist businesses who engage individuals to carry out work. The TDM (Part 05-01-30) was published on 21 May 2024 and is available at: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-01-30.pdf It provides general guidance and commentary but cannot cover every eventuality and circumstance. The key message in the TDM is that in determining whether an individual is self-employed or an employee, the business (engaging the person) must apply the five-step framework by reference to the facts and circumstances of the individual case.
I am informed by Revenue that it has not imposed any approach, as it is the Supreme Court who has set down the conditions that need to be applied when classifying an individual’s employment status for income tax purposes. It has always been a matter for a business engaging the individual to determine whether that individual is an employee for tax purposes. Whether an individual is an employee depends on the application of the five-step framework to the facts and circumstances of the specific case.
Further, it is not necessary for an employee to work on a full-time basis for tax purposes. It was noted that an individual engaged on a part time or occasional basis may be an employee as there is no requirement for continuity of service in order to be an employee for tax purposes.
Following directly from the Supreme Court judgement in the Karshan case, Revenue announced in September 2025 that employers can correct payroll tax issues for 2024 and 2025 arising from bona-fide classification errors without having interest and penalty imposed. Employers who, acted in good faith relying on the case law and guidance available prior to the Supreme Court judgement, but who subsequently realise they misclassified employees as contractors, are encouraged to take this opportunity to regularise their tax affairs. Guidance on this disclosure opportunity is set out in Tax and Duty Manual ‘Settlement arrangement arising from Revenue v Karshan (Midlands) Ltd. trading as Domino’s Pizza’ which is available at: www.revenue.ie/en/tax-professionals/tdm/compliance/audit-and-other-compliance-interventions/karshan-settlement-guidance/karshan-disclosure-opportunity-guidance.pdf.
Where an employer avails of this settlement opportunity, Revenue will accept liabilities for the settlement arrangement calculated as follows: Income Tax calculated at the rate of 20% on the gross amount paid to the employee during the relevant year, USC calculated based on a blended rate of 3.5% of the gross amount paid during the relevant year, PRSI (Employee and Employer contribution) must be calculated on an actual basis and records updated.
Where an employer fails to take this opportunity to review its workforce practices and make a relevant disclosure by 30 January 2026, and the liabilities from misclassification subsequently come to light, Revenue will form the view that the default has arisen from a complete failure to operate payroll taxes and will apply the relevant legislation in relation to the failure to deduct PAYE, PRSI and USC. Interest and penalties will be applied in full in line with Revenue’s Code of Practice for Revenue Compliance Interventions which is available at: www.revenue.ie/en/tax-professionals/documents/code-of-practice-revenue-compliance-interventions.pdf.
111. Deputy John Paul O'Shea asked the Tánaiste and Minister for Finance if his Department will review the operation of the six year clawback rule under section 89(4) of the Capital Acquisitions Tax Consolidation Act 2003, in circumstances where an inheritor of agricultural property is unable, due to severe disability or long-term residential care needs, to farm the land or reinvest in agricultural property; if he will consider introducing a specific legislative exemption or waiver to prevent the clawback of agricultural relief in such exceptional cases; the analysis undertaken by his Department on the impact of the rule on families supporting persons with disabilities; and if he will make a statement on the matter. [68303/25]
Amharc ar fhreagraIt is Revenue’s understanding, based on the information provided, that the query relates to the operation of Capital Acquisitions Tax (CAT) agricultural relief in circumstances where the beneficiary of a gift or inheritance of agricultural property has a severe disability or long-term residential care needs.
Agricultural relief is provided for by section 89 of the Capital Acquisitions Tax Consolidation Act 2003. To qualify for the relief, a number of conditions must be met. These include the requirement that the beneficiary qualifies as an “active farmer” for 6 years from the valuation date of the gift or inheritance.
A beneficiary will qualify as an “active farmer” where they personally farm the agricultural property on a commercial basis and with a view to the realisation of profits, or where they lease the whole, or substantially the whole, of the agricultural property to a person who meets these conditions. Where the beneficiary or lessee does not hold an approved farming qualification, they must farm the land for at least 50% of their normal working time.
Therefore, in circumstances where a beneficiary is unable to farm agricultural land personally, they will be able to satisfy the active farmer requirement by leasing the land to someone who is in a position to meet these conditions.
The legislation provides for agricultural relief to be clawed back if, within 6 years of the valuation date of the gift or inheritance the agricultural property is sold and not replaced by other agricultural property, or if the agricultural property ceases to be actively farmed. Where there is a clawback of agricultural relief, CAT is recalculated on the gift or inheritance as though the asset to which the clawback relates were not agricultural property.
The policy intention for CAT Agricultural Relief is the allow for the intergenerational transfer of farmland for its continued active farming and there are no exemptions for the clawback provisions. The Capital Acquisitions Tax Consolidation Act (CATCA) 2003 does contain a number of exemptions from CAT which may be relevant in the circumstances outlined and these are set out below.
Section 84 CATCA 2003 provides an exemption from CAT for gifts and inheritances taken exclusively for the purpose of discharging qualifying expenses of an individual who is permanently incapacitated by reason of physical or mental infirmity. "Permanently incapacitated” in this context means being unable to support oneself by earning an income from working. Qualifying expenses mean expenses relating to medical care including the cost of maintenance in connection with such medical care.
Section 82(4) CATCA 2003 provides for an exemption from CAT for inheritances for support, maintenance and education, to a child of the disponer (i.e., the parent) of any age who, on the date of receipt, is permanently incapacitated by reason of physical or mental infirmity from maintaining himself or herself. In order for the exemption to apply, the beneficiary’s other parent must also be deceased at the date of the inheritance. The provision of such inheritance must be such as would have been part of the normal expenditure of the disponer, having regard to his or her financial circumstances immediately before the date of death.
The Capital Acquisitions Tax Consolidation Act (CATCA) 2003 along with all taxes are kept under review and any changes must be considered as part of the annual Budget and Finance Bill cycle.
112. Deputy Michael Cahill asked the Tánaiste and Minister for Finance the plans there are to reduce the number of quangos and strip out the amassed red tape and bureaucracy that exists, in order to allow the delivery of projects under his Department’s remit in a more timely, efficient and customer-friendly manner; and if he will make a statement on the matter. [68373/25]
Amharc ar fhreagraAs a central Government Department, the Department of Finance works with other Departments, agencies, and industry to provide advice, develop, and implement policies aimed at driving economic growth and maintaining fiscal stability. As such the Department does not have a central role in the delivery of projects.
There are seventeen bodies under the aegis of the Department with a range of mandates, one of which is the Office of the Revenue Commissioners. In relation to Revenue, they regularly consult regarding their administrative guidance, develop administrative simplification measures and apply the ‘think small first’ principle.
In this regard, the Deputy may be aware that a special Tax Administration Liaison Committee (TALC) was established by Revenue in early 2024 with the aim to examine potential opportunities to modernise and simplify access to business reliefs, in particular for SMEs. The sub-committee presented its report in June 2024 and work is ongoing to implement its recommendations.
The Deputy may also be aware that simplification is an area of focus for the EU Commission as part of their work programme.
The Department is engaging with our European colleagues in the area of simplification with the aim of making the EU regulatory system more effective and efficient while maintaining resilience and financial stability.
Finally, I would note that all procurement carried out by the Department of Finance is governed by the key principles of ensuring value for money and in conformity with all relevant EU and national legislation and guidelines.
113. Deputy Albert Dolan asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 2148 of 4 November 2025 to the Minister for Further and Higher Education, Research, Innovation and Science in which he confirmed that, although not required by statute, his Department voluntarily publishes its annual consultancy spending online in the interest of transparency and accessibility, if his Department operates a similar practice; if not, whether consideration will be given to adopting this approach as a transparency measure consistent with the Code of Practice for the Governance of State Bodies and wider open-government principles; and if he will make a statement on the matter. [68457/25]
Amharc ar fhreagraA detailed analysis of my Department’s total expenditure is included in the publication of the Vote 7 annual Appropriation Account. My Department prepares its annual Appropriation Account in accordance with the Exchequer and Audit Departments Act, 1866 (as amended by the Comptroller and Auditor General (Amendment) Act, 1993) and with accounting rules and procedures laid down by the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation.
Each quarter my Department also publishes purchase orders for goods and services over €20,000. A description of services, including consultancy is included in the quarterly reports.
In addition, my Department has voluntarily published annual consultancy costs up to 2022 and will publish the 2023 and 2024 consultancy costs in the coming weeks. The 2025 consultancy costs will also be published in the first quarter of 2026.
The links to my Department’s annual consultancy costs and quarterly purchase orders over €20,000 are included below for ease of reference.
www.gov.ie/en/department-of-finance/collections/consultancy-costs/.
www.gov.ie/en/department-of-finance/collections/purchase-orders/#2025.
114. Deputy Pat Buckley asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation when a position (details supplied) will be filled; if filling the position will delay the progress of flood relief in East Cork; and if he will make a statement on the matter. [68406/25]
Amharc ar fhreagraIn 2018, to establish those communities that are at risk from significant flood events, the Office of Public Works (OPW) completed the largest study of flood risk ever undertaken by the State: the Catchment-based Flood Risk Assessment and Management (CFRAM) Programme. The CFRAM Programme studied 80% of Ireland’s primary flood risk and identified solutions that can protect over 95% of that risk. Some 150 new and additional flood relief schemes were identified through this Programme.
The Government has committed €1.3 billion to the delivery of these flood relief schemes over the lifetime of the National Development Plan to 2030 to protect approximately 23,000 properties in communities that are under threat from river and coastal flood risk.
Since 2018, a phased approach to scheme delivery, in partnership with Local Authorities, has allowed the OPW to treble the number of schemes at design, planning or construction at this time to some 100 schemes. While the OPW strives to expedite and progress capital flood relief works with minimum delay, major flood relief schemes involve complex civil engineering and construction works that can impact on people's living, built and natural environment and, therefore, require lengthy planning and decision lead-in times. The OPW is piloting a new delivery model in County Donegal and County Kilkenny, which will inform the approach to delivering future Tranche 2 schemes nationally.
Since 2009, the OPW has provided funding through the Minor Flood Mitigation Works and Coastal Protection Scheme to local authorities. Under the scheme, applications are considered for projects to address localised fluvial flooding and coastal protection problems within the local authority's administrative area. The scheme applies where a flood defence solution may be readily identified and achieved within a short timeframe. The commencement and progression of any study or works for which funding is approved is administered by each local authority.
The OPW has ongoing engagement with Cork County Council to discuss the optimal means for progressing flood relief measures in their administrative area. To date, the OPW has approved funding of some €7.3m for over 55 projects in County Cork under the Minor Works Scheme. This funding includes the following approved projects for Castlemartyr, Killeagh, Mogeely, and Rathcormac:
|
Funding Approved |
Date |
Location |
Description |
|
€81,844 |
July 2024 |
Castlemartyr |
Flood mitigation measures |
|
€73,125 |
September 2024 |
Killeagh |
River cleaning |
|
€116,235 |
August 2025 |
Mogeely |
Study to explore the possibility of flood mitigation measures in the catchment upstream of Mogeely |
|
€49,899 |
September 2025 |
Rathcormac |
River maintenance |
|
€321,103 |
|
|
|
Cork County Council is in the process of appointing a Consultant to undertake a detailed programme of surveys (including topographic, hydrographic, bathymetric, ground water, environmental and ecological surveys) to inform the hydrological and hydraulic modelling of the catchment upstream of Mogeely. This work will be important in supporting the identification of potential flood mitigation measures for the area. A tender process has to be undertaken in accordance with public procurement guidelines. The drafting of a detailed brief and tender documents is currently ongoing and nearing completion. Advertisement of the tender is anticipated to occur by the end of this year.
115. Deputy Alan Kelly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the dates and attendees of all meetings he has had with the Minister for Health since he took office. [68242/25]
Amharc ar fhreagraI have met with the Minister for Health on a number of occasions since taking office in January 2025. The relevant details requested by the Deputy are set out in the table below. The Deputy may be aware that my diary is also regularly published on the gov.ie website.
116. Deputy Alan Kelly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the date in 2017 on which, and the format in which (email, phone call or other) the request from An Garda Síochána was received by the OPW to rent one of their properties in Spa Road, Phoenix Park, Dublin. [68355/25]
Amharc ar fhreagra117. Deputy Alan Kelly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if anyone from his Department ever discussed or communicated with anyone in the OPW between 2016 and 27 November 2025 regarding An Garda Síochána renting a property on Spa Road, Phoenix Park, Dublin; and if so, the dates on which they so did, with whom, and the reasons. [68359/25]
Amharc ar fhreagraI propose to take Questions Nos. 116 and 117 together.
The possible provision of accommodation for the Garda Commissioner was discussed between the Office of Public Works and the Department of Justice officials during late 2017 and during 2018. The discussions were through telephone calls or meetings.
Initial discussions in 2017 were exploratory seeking OPW advices on the provision of residential accommodation should a candidate from outside the jurisdiction be appointed Garda Commissioner. No property was identified at that stage.
During mid-2018 the OPW identified a residential property at the Spa Road in the Phoenix Park, which had been refurbished for a different purpose. Following inspections of the property by An Garda Síochána the property was deemed suitable for the new Garda Commissioner.
A rental agreement was put in place late 2018 in respect of the property. The rental agreement ceased in September 2025 following the retirement of the then Garda Commissioner.
The Chairman of the OPW had a very short discussion with the Secretary General of the Department of Justice, Migration and Home Affairs during July 2025 in relation to the refurbishments carried out on the property during 2017/18.
118. Deputy Alan Kelly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide the dates, and attendees, of all meetings between his Department and the Department of Justice, Home Affairs and Migration between 2016 and 27 November 2025, in chronological order, by date and attendees. [68361/25]
Amharc ar fhreagraI wish to advise the Deputy that a deferred reply will be issued to him in respect of this Parliamentary Question, in line with Standing Order 52(1)(b).
119. Deputy Alan Kelly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide the dates, and attendees, of all meetings between his Department and An Garda Síochána between 2016 and 27 November 2025, in chronological order, by date and attendees. [68362/25]
Amharc ar fhreagraI wish to advise the Deputy that a deferred reply will be issued to him in respect of this Parliamentary Question, in line with Standing Order 52(1)(b).
120. Deputy Malcolm Byrne asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the timeframe from submissions of forms by candidates in the November 2024 election to the Standard in Public Office Commission to payment being made by his Department, or SIPO; the number of outstanding claims to be paid; the reasons for the delays; and if he will make a statement on the matter. [68367/25]
Amharc ar fhreagraThe processing of claims for election expenses involves the following steps.
In order to certify a reimbursement of a qualified candidate's election expenses, the Standards in Public Office (SIPO) Commission must have received the following documentation:
• completed election agent's election expenses statement/statutory declaration;
• completed national agent's election expenses statement/statutory declaration;
• supporting invoices, vouchers or receipts; and
• in the case of an unsuccessful candidate, the candidate's completed donation statement, statutory declaration and certificate of monetary donations.
When SIPO has received the relevant statutory documentation and is satisfied it is complete and accurate, it will issue a reimbursement application to the candidate. SIPO will not issue any application for a reimbursement of election expenses until the correctly completed documentation has been received.
On receipt of the completed application, SIPO will certify to the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the amount which should be reimbursed to the candidate.
The Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation (DPER) process the application and approve the reimbursement of election expenses. The Department of Finance then process the payments and the Central Bank issue payments to candidates by electronic funds transfer.
As of the week ending 21st November, DPER had received some 300 candidate expenses forms from SIPO. Further candidate expenses forms would be expected to be received from SIPO in due course.
Of the approximately 300 expense forms received from SIPO, DPER had approved some 290 for payment processing by the Department of Finance. Of the outstanding forms, half had been received in the preceding week and will have been processed by DPER within the coming days, while the remaining had been returned to SIPO requiring the candidate to amend details on the form. Deputies and their agents can directly contact SIPO or DPER and request an update on the processing stage of their candidate expenses form.
121. Deputy Michael Cahill asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the plans there are to reduce the number of quangos and strip out the amassed red tape and bureaucracy that exists, in order to allow the delivery of projects under his Department’s remit in a more timely, efficient and customer-friendly manner; and if he will make a statement on the matter. [68374/25]
Amharc ar fhreagraAs set out in its Statement of Strategy 2025-2028, my Department’s mission is to drive the delivery of better public services, living standards and infrastructure for the people of Ireland. The strategy outlines how my Department will achieve its strategic goals in the context of the Programme for Government and overall Government priorities and overarching policy frameworks. Delivering reform is central to the Programme for Government and to everything we do in the Department and I believe that implementation of the actions under each of the three strategic goals – enhancing governance; building capacity; and delivering effectively – will ensure that the Department continues to make a major contribution to better public service delivery.
In this context, the Department works with a broad range of public bodies on the implementation of the Better Public Services Strategy to deliver agreed flagship programmes under the three pillars of Digital and Innovation at Scale, Workforce and Organisation of the Future and Evidence informed policy and services designed for and with our public. This programme is focused on providing inclusive, high quality and integrated service provision that meets the needs and improves the lives of the people of Ireland. I would highlight, in particular, the recent publication of a new Digital Public Services Plan (2030). This plan commits to the digitalisation of 189 applicable key public services across 17 Life Events (e.g. Birth of a Child, Becoming Employed/Unemployed). The plan also commits to a service design methodology whereby services will be redesigned after extensive user research. The plan sets a pathway to delivering on two key targets for 2030: (i) 100% of key public services available online; and (ii) 90% of key public services consumed online.
With regard to infrastructure projects in particular, on foot of the Programme for Government I have established a dedicated Infrastructure Division in my Department and an Accelerating Infrastructure Taskforce with the aim of speeding up the delivery of critical national infrastructure projects. Today, I have published an Accelerating Infrastructure Report and Action Plan containing detailed legal, regulatory and administrative reforms. This includes measures that will ensure the State can simplify the system so that critical national projects can be delivered in a more timely and efficient manner.
I wish to advise the Deputy that five of the six bodies under the aegis of my Department are Civil Service Offices. The sixth body is the Office of the Regulator of the National Lottery which is funded directly through a levy payable by the operator of the National Lottery and not through the Department. These bodies are committed to the effective and efficient delivery of public services.
Office of Public Works (OPW): The OPW remains focused on delivering projects in a timely, efficient, and customer-friendly manner. Robust governance and oversight mechanisms are maintained to ensure accountability, transparency, and compliance with statutory obligations. The OPW is committed to efficient and effective project delivery and participates in cross-departmental reviews and reform programmes to identify maximum efficiencies, while maintaining the integrity and quality of public service delivery. To aid and improve scheme delivery, sectoral guidance for the delivery of flood relief schemes has been prepared and published by the OPW aligned with the requirements of the Infrastructure Guidelines and the Capital Works Management Framework. The OPW is also piloting a new delivery model to inform the prioritisation and scope of services required for future Tranche 2 flood relief schemes.
National Shared Services Office (NSSO): The NSSO is a service delivery organisation that provides HR, payroll, pensions and finance shared services for almost 170,000 civil servants including retirees for 56 Departments and public service bodies. The NSSO is advancing reform through structured transformation programmes for its client bodies and customers. These reforms are focused on transforming processes, improving efficiency and customer experience. The delivery of the financial management shared services programme is central to this, as this will deliver large scale transformation of financial management for central government through the creation of a single common chart of accounts, standardisation of accounting processes and technology in innovation. Other key initiatives involve the streamlining pensions and overpayment processes, automating workflows and integrating systems for better data quality.
Publicjobs: Publicjobs has a Project Management Office (PMO) that ensures that all of its projects are run in a structured manner with close monitoring of adherence to timelines and benefits realisation. The PMO report to the Executive Team, the Board and the Audit Committee on the progress of all such projects to ensure there is effective oversight of projects and their progress. The customer (prospective candidates and clients) are key pillars in its organisational strategy, and all projects are ultimately aimed at improving the customer experience.
Office of the Ombudsman: The Office of the Ombudsman provides staffing and corporate services to six separate and independent statutory bodies. Together, these organisations safeguard transparency, integrity, and accountability across Irish public administration. Examples of reforms include:
• The Office of the Ombudsman has streamlined its incoming complaints queue and provided a more efficient triaging of cases and speedier responses to complainants. It has also recently launched an online eLearning module on complaint handling which can be accessed by all civil servants and many public servants on their own training platforms.
• The Office of the Information Commissioner has developed and delivered sector-specfic guidance webinars on the interpretation and implementation of the FOI Act which will reduce the need for appeals to the OIC.
• The Office of the Commissioner for Environmental Information plans to publish template decisions to reduce repeated appeals to the Office.
• The Office of the Protected Disclosures Commission is exploring the development of a new ICT system which will drive efficiencies in the administration and transmission of reports received by the OPDC.
• The Standards in Public Office Commission secretariat is exploring ways to use ICT systems to streamline routine processes, reduce manual workloads and increase digitisation of statutory returns.
• The Commission for Public Service Appointments has prioritised early engagement with recruiters, with a view to avoiding breaches of the Code of Practice occurring in the first instance. This has resulted in fewer complaints being made.
State Laboratory: The State Laboratory’s strategic objectives include providing a high quality, agile service to clients and striving for efficiency. A number of improvement and reform projects are planned for 2026, including, for example, restructuring of contaminants chemistry section; improvements to the forensic analytical and toxicology service; batch efficiency improvements in the veterinary toxicology section; and Laboratory Information Management System projects.
Office of the Regulator of the National Lottery (ORNL): the ORNL is a small public body whose role relates entirely to regulatory supervision of a single corporate entity and the management of the National Lottery Fund. The ORNL is strongly committed to efficiency in its work.
122. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation further to Parliamentary Question No. 2148 of 4 November 2025 to the Minister for Further and Higher Education, Research, Innovation and Science in which he confirmed that, although not required by statute, his Department voluntarily publishes its annual consultancy spending online in the interest of transparency and accessibility, if his Department operates a similar practice; if not, whether consideration will be given to adopting this approach as a transparency measure consistent with the Code of Practice for the Governance of State Bodies and wider open-government principles; and if he will make a statement on the matter. [68463/25]
Amharc ar fhreagraMy Department adheres to the EU and National public procurement guidelines and legislation and maintains high standards in the management of the public funds entrusted to it and is fully committed to transparency, fairness and accountability in all its purchasing activities.
As a requirement under the relevant Circular 20/2024, my Department reports the total cost of external consultancy annually in its Appropriation Accounts. In addition, my Department publishes information on its website in relation to purchase orders in excess of €20,000 every quarter.
It is the intention of my Department to continue adopting a transparent and accessible approach to information about public funds and, in this context, the Department will examine the potential for publishing further relevant information related to consultancy spend in 2026.
123. Deputy Claire Kerrane asked the Minister for Enterprise, Tourism and Employment when a general permit application (details supplied) will be determined; and if he will make a statement on the matter. [68252/25]
Amharc ar fhreagraThe Employment Permits Section of the Department informs me that the application in respect of the person referred to in the details supplied was received on 6 November 2025 and is currently awaiting processing. The current processing date for new applications is 29 October.
Processing dates are made available on the Department's website so that applicants are informed of the processing time frame - [Current processing dates - DETE] (enterprise.gov.ie/en/what-we-do/workplace-and-skills/employment-permits/current-application-processing-dates/).
To further support applicants, the Department has this year introduced a Self-Service Portal. This system allows both employers and applicants to check the real-time status of their applications directly. These tools are designed to provide timely updates and reduce the need for individual queries, helping us to focus resources on processing applications efficiently.
In addition, a dedicated TD mailbox is available for Oireachtas members to raise queries where appropriate: tdepqueries@enterprise.gov.ie.
124. Deputy Ryan O'Meara asked the Minister for Enterprise, Tourism and Employment if the maximum quota for general employment permits for dairy farm assistants has been reached; if not, the number of permits issued to dairy farm assistants; and if he will make a statement on the matter. [68198/25]
Amharc ar fhreagra125. Deputy Ryan O'Meara asked the Minister for Enterprise, Tourism and Employment if he has considered increasing the maximum quota for general employment permits for dairy farm assistants, given labour shortage concerns from dairy farmers, and that the quota for the roll has been filled; and if he will make a statement on the matter. [68272/25]
Amharc ar fhreagraI propose to take Questions Nos. 124 and 125 together.
Ireland's employment permits system is designed to facilitate the entry of appropriately skilled non-EEA nationals to fill skills or labour shortages in the State in the short to medium term. This objective must be balanced by the need to ensure that there are no suitably qualified Irish or EEA nationals available to undertake the work and that the shortage is genuine.
The system is managed through the operation of the Critical Skills Occupation List and the Ineligible Occupations List which are subject to review. Each review takes account of research undertaken by SOLAS's Skills and Labour Market Research Unit and the Expert Group on Future Skills Needs and input from the Economic Migration Inter-Departmental Group which includes the Department of Agriculture, Food and the Marine.
My department has received a submission from the agri-food sector with regard to the role of dairy farm assistant to the current review which closed to receipt of submissions on Friday, 19th of September. Consideration of submissions and evidence supporting changes is currently in progress including where occupations that currently have assigned quotas are undergoing review. The final recommendations from this review are expected to be published at the beginning of 2026.
The role of dairy farm assistant has been provided with a quota of 1,100 General Employment Permits since eligibility was first introduced in 2018. This quota was exhausted in November 2025.
Typically, quotas are not automatically extended when they are exhausted and further engagement from the sector is generally required. Where a sector wishes to have a quota extended, or a role fully removed from the ineligible occupations list (i.e. not subject to a quota), evidence should demonstrate a continuing need for access to employment permits for the role, supported by the department with lead responsibility for the sector.
My Department regularly engages with the Department of Agriculture, Food and the Marine in relation to the eligibility for employment permits and quotas affecting the sector.
It is important to note that employment permit policy is part of the response to addressing skills deficits which exist and are likely to continue into the medium term. It is not intended to act as a long term substitute for meeting the challenge of up-skilling Ireland’s resident workforce, and instead is focused on maximising the potential of EEA nationals to fill our skills deficits.
126. Deputy James Geoghegan asked the Minister for Enterprise, Tourism and Employment further to Parliamentary Question No. 311 of 25 November 2025, if he will provide a further breakdown of the information supplied (details supplied); and if he will make a statement on the matter. [68282/25]
Amharc ar fhreagraPlease find attached, in tabular form, the further information regarding MMC Agrément Certification as requested.
127. Deputy Emer Currie asked the Minister for Enterprise, Tourism and Employment the approach his Department and State enterprise and tourism agencies have to enhance the trade and investment relationship between Ireland and Arab states in the Middle East and North Africa. [68293/25]
Amharc ar fhreagraGovernment Departments together with enterprise and tourism agencies work collectively under the “Team Ireland” approach to deepen economic ties with Arab states in the Middle East and North Africa (MENA).
The Middle East and North Africa region is strategically important for the world and represents a diverse and rapidly-growing market for Irish business. Enterprise Ireland supports Irish exporters through market intelligence, trade missions, and local offices in the Gulf, focusing on sectors like technology, healthcare, and renewables. IDA Ireland promotes Ireland as an EU gateway for Middle Eastern investors, targeting FDI in ICT, life sciences, and financial services. Tourism Ireland promotes the island of Ireland through its Global Partnerships team, working with tourism industry partners to undertake sales activity in the region and global inbound tour operators, to leverage their support in attracting long-haul visitors to the island of Ireland. Bord Bia markets Irish agri-food products via trade fairs and campaigns, leveraging Ireland’s reputation for quality and sustainability. Our diplomatic missions in the region coordinate diplomatic and commercial outreach, supporting trade missions and cultural engagement.
In delivering upon an action within the Government’s Action Plan on Market Diversification, which was launched in August, I am leading a multi-Minister mission to the United Arab Emirates next week, which will include the first meeting of the recently established Ireland-UAE Joint Economic Commission.
