Written Answers Nos. 154-181
154. Deputy Grace Boland asked the Minister for Transport the measures being taken to integrate health impact assessments, including air quality and emissions monitoring, into congestion management strategies for the M50 and other major routes; and if he will make a statement on the matter. [70729/25]
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 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 in relation to the integration of health impact assessments into congestion management strategies for the M50 and other major routes.
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.
155. Deputy Grace Boland asked the Minister for Transport if he will provide details on the operator of the 195 Local Link service operating between Ashbourne and Balbriggan; for an update on the performance of this service; if his Department has received reports of delays and service failures since the summer; and if he will make a statement on the matter. [70730/25]
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.
156. Deputy Grace Boland asked the Minister for Transport if he will outline the contractual obligations in place for the operator of the 195 Local Link service; the enforcement measures available to the National Transport Authority in cases of repeated service failures; and if he will make a statement on the matter. [70731/25]
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.
157. Deputy Grace Boland asked the Minister for Transport if contingency plans are in place to ensure that passengers, particularly elderly commuters, are not left stranded when scheduled Local Link services do not operate; and if he will make a statement on the matter. [70732/25]
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.
158. Deputy Grace Boland asked the Minister for Transport if he will provide an updated delivery timeline and confirm whether any interim corridor protection or preparatory work is underway; and if he will make a statement on the matter. [70733/25]
Amharc ar fhreagraAs Deputy may be aware, as Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has responsibility for the planning and development of public transport infrastructure.
The safeguarding of routes and transport corridors can be used to protect them for future development. For example, the All-Island Strategic Rail Review, published by the Department of Transport in cooperation with the Department of Infrastructure in Northern Ireland in July 2024, notes that it is important for authorities in both jurisdictions to implement planning policies that safeguard land for future railways and stations.
Noting the NTA's responsibility in these matters, I have referred the Deputy's specific question to the NTA for a more detailed reply. Please contact my private office if you do not receive a reply within 10 days.
159. Deputy Grace Boland asked the Minister for Transport how the Government’s investment in BusConnects orbital bus corridors and the Luas 2050 vision for orbital light rail will complement or substitute for the proposed orbital road in addressing congestion and connectivity challenges in the greater Dublin area; and if he will make a statement on the matter. [70734/25]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport and the national roads programme.
The National Transport Authority (NTA) has statutory responsibility for the planning and development of public transport infrastructure in the Greater Dublin Area, including BusConnects and Luas.
Under the Roads Act 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.
It is important to point out that it is for the local authority, in the first instance, to engage with TII regarding the progression of any proposed national road project. All projects, including those listed in the NDP or any revision to the NDP, require statutory approval and compliance with the Infrastructure Guidelines.
The NTA Greater Dublin Area Strategy does not envisage the progression of a Leinster Orbital Route in its original form. However, it proposed the provision of offline improvements in the existing road network to cater for orbital demand.
Noting the above position, I have referred your question to the NTA for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.
160. Deputy Paula Butterly asked the Tánaiste and Minister for Finance the number of compliance checks carried out on foreign-registered vehicles in each of the past five years, in tabular form; and if he will make a statement on the matter. [70566/25]
Amharc ar fhreagra168. Deputy Paula Butterly asked the Tánaiste and Minister for Finance the measures in place to ensure compliance with Irish registration and taxation requirements for foreign-registered vehicles operating in Ireland; and if he will make a statement on the matter. [71484/25]
Amharc ar fhreagraI propose to take Questions Nos. 160 and 168 together.
The Finance Act 1992, as amended, sets out the rules governing vehicle registration and Vehicle Registration Tax (VRT). In general, the legislation obliges an individual who brings a vehicle into the State to register it within 30 days, and VRT is charged at the point of registration. Section 135 of the Act provides for certain limited circumstances in which a vehicle that is temporarily brought into the State may be exempted from the requirement to be registered.
Chapters 3 and 4 of the Finance Act 2001, as amended, section 139 of the Finance Act 1992, as amended, and section 1078 of the Taxes Consolidation Act 1997, as amended, provide the legislative basis for Revenue’s enforcement of vehicle registration and VRT. I am advised by Revenue that its approach to enforcement of the law is that in each instance where a failure to comply with the relevant legal requirements is detected, the matter is dealt with in a manner that is fair and proportionate in the circumstances of the particular case. The Vehicle Registration Tax Manual, Part 5, Enforcement, gives examples of the various appropriate actions to be taken in circumstances where an authorised Revenue officer may have reason to believe that the VRT regulations have not been complied with.
In the normal course of their duties, Revenue’s enforcement teams monitor compliance with regard to vehicle registration and VRT, and this is actioned mainly via checkpoint activity. Revenue do not record statistics which would enable a breakdown of Irish and foreign registered vehicles; however, the table below outlines the overall numbers of cases where enforcement action has been taken in relation to vehicle registration and VRT in the past 5 years:
|
Year |
Written Warning |
Detention |
Seizure |
Compromise sum paid |
|
2021 |
97 |
16 |
444 |
436 |
|
2022 |
157 |
28 |
878 |
863 |
|
2023 |
361 |
54 |
900 |
882 |
|
2024 |
369 |
23 |
925 |
892 |
|
2025 (end of Nov) |
415 |
41 |
831 |
787 |
161. Deputy Cathy Bennett asked the Tánaiste and Minister for Finance to provide a breakdown of all consultants engaged with his Department; the costs associated with their services, by year, and name of consultant, in each of the years 2012 to 2025, in tabular form; and if he will make a statement on the matter. [70437/25]
Amharc ar fhreagraI wish to advise the Deputy that the consultancy costs of the Department of Finance are available on the Department’s website, the link to the annual consultancy costs reports up to 2022 is included below for ease of reference. The 2023 and 2024 consultancy costs will be published in the coming weeks. The 2025 consultancy costs will also be published in the first quarter of 2026.
ww.gov.ie/en/department-of-finance/collections/consultancy-costs/.
162. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance the main policy achievements of his Department since 22 January 2025 [70523/25]
Amharc ar fhreagraSince 22 January 2025, the Department of Finance has delivered a number of policy achievements, some key achievements include:
Statement of Strategy 2025 – 2028
My Department published a new Statement of Strategy in July which is informed by the Programme for Government “Securing Ireland’s Future” and outlines high level priorities for my Department. The Strategy sets out six Strategic Goals for the period 2025-2028:
(1) Balanced, sustainable economic growth
(2) Sound Public Finances
(3) Well regulated, sustainable banking and financial sector
(4) International leadership in economic, fiscal and financial decision making
(5) Promoting environmentally sustainable economic progress
(6) An organisation with a shared sense of purpose where our people are valued, supported and empowered to deliver our strategy.
As set out in the strategy, my Department’s mission is to lead in the achievement of the Government’s economic, fiscal and financial policy goals, having regard to the goals set out in the Programme for Government – Securing Ireland’s Future. It also takes into account the priorities and commitments laid out in the Civil Service Renewal Plan and the Public Sector Reform Plan, Frameworks and Action Plans and other overarching policy frameworks.
My Department will shortly be updating the current Statement of Strategy following my recent appointment as Minister for Finance.
Annual Progress Report 2025
The Annual Progress Report (APR) is a European legal requirement and replaces the annual Stability Programme Updates and the annual National Reform Programme in the European budgetary cycle; it is a key part of the reformed European fiscal architecture. The main purpose of the APR is for Member States to report on ex post expenditure growth outcomes versus planned expenditure in the previous year. The APR was published on 6 May.
Summer Economic Statement
The Summer Economic Statement (SES) was published in July. While not an EU requirement, it fulfils a number of important functions, including setting out the fiscal stance for the autumn Budget.
National Economic Dialogue
The National Economic Dialogue (NED) 2025, hosted jointly by the Department of Finance and the Department of Public Expenditure, Infrastructure, Public Services, Reform and Digitalisation, was held on 16 June. The NED is an important part of the budgetary cycle, and provides a forum for stakeholders to engage in an open and inclusive exchange on the social and economic priorities facing the Government. The overarching theme of NED 2025 was medium-term budgetary planning against a rapidly changing global backdrop.
Future Forty
Future Forty: A Fiscal and Economic Outlook to 2065, was published in November. This is a long-term economic and fiscal analysis to identify potential trajectories for the economy and public finances. Future Forty examines the long-term impacts of global megatrends and other structural shifts, focusing on seven critical areas: climate change and the green transition, demographics, housing, healthcare, digitalisation, deglobalisation and potential EU expansion.
Budget 2026
Budget 2026 introduced a number of tax changes to support households, the housing market, enterprise, SMEs and the Agricultural Sector, and climate action. An Action Plan for reform of Ireland’s taxation regime for interest was published as part of Budget 2026.
Local Property Tax (LPT)
The Finance (Local Property Tax and Other Provisions (Amendment) Act 2025 was enacted on 2 July 2025. This Act provides for a new method of calculating LPT liabilities in advance of the new valuation period set to commence in 2026, with reference to the self-assessed market values as of 1 November 2025. The filing deadline for LPT was 12 November 2025 and the next valuation period for LPT will run from 2026-2030.
Tax Strategy Group
The 2025 meeting of the Tax Strategy Group was held on 15 July, with papers published on 24 July. www.gov.ie/en/department-of-finance/collections/budget-2026-tax-strategy-group-papers/
Tax Expenditures
The annual Tax Expenditures Report was published on Budget Day. www.gov.ie/en/department-of-finance/publications/tax-expenditures-publications-and-guidelines/
Future Ireland Fund and the Infrastructure, Climate and Nature Fund
There were large transfers to the Future Ireland Fund and the Infrastructure, Climate and Nature Fund this year: the combined total in both funds now stands at over €16 billion, clearly demonstrating this government’s commitment to building up our buffers for the future.
Funds Review Implementation Plan
The Funds Review Implementation Plan was published in October, which aims to enhance Ireland's funds sector by implementing forty two recommendations from the "Funds Sector 2030" review, focusing on resilience, growth, and increased retail participation in capital markets. Thirty of the Funds Review recommendations are either complete, on a path to completion or progressing, while twelve recommendations remain under consideration.
State’s Shareholding in the Banking Sector
During 2025, the State continued to make good progress in reducing its shareholding in AIB from c.18.8 per cent at the beginning of this year to 0 per cent post the completion of the final share sale in June. A total of €3.6bn was recovered from the State’s investment in AIB during 2025 from the various disposals and the warrants transaction. This is an important milestone in delivering on the government’s policy of returning the banking sector to private ownership. The State retains a 57.4 per cent shareholding in Permanent TSB. The Board of PTSB is currently undertaking a Formal Sale Process (“FSP”), which presents the State with the opportunity to exit its last remaining shareholding in an Irish bank after 17 years.
Insurance Reform Agenda
On 24 July, Government published its new Action Plan for Insurance Reform in line with the Programme for Government commitments. The new Plan includes a comprehensive series of 26 targeted actions aimed at improving affordability, availability and transparency across the insurance sector under six key themes: transparency and affordability, competitiveness and availability, legal reform, fraud, climate protection, and innovation and skills.
The Cabinet Committee sub-group on Insurance reform was reestablished to oversee the implementation of the Action Plan.
Access to Cash Legislation
The Finance (Provision of Access to Cash Infrastructure) Act 2025 is the result of a recommendation in the Department’s 2022 Review of Retail Banking. After considerable research, consultation, and stakeholder engagement, the legislation was signed into law on 20 May and commenced on 30 June 2025. The objectives of the Act are to ensure sufficient and effective access to cash in the State; to provide a framework to manage future changes to the cash infrastructure in a fair, equitable and transparent manner; and to bring cash-in-transit providers and independent ATM deployers within the regulatory perimeter of the Central Bank of Ireland.
A Regulation (Section 5 Order) specifying the access to cash criteria was approved by Government on 18 November. This regulation and a second regulation (Section 10 Order) which sets the thresholds for Designated Entities under the Act, came into effect on 28 November 2025.
Finance (International Financial Institutions) Bill, 2025
The general scheme of Finance (International Financial Institutions) Bill, 2025 was published and pre-legislative scrutiny of the Bill took place during November.
Financial Literacy
In order to fulfil a recommendation from the Retail Banking Review and meet various international obligations, Ireland’s first National Financial Literacy Strategy was developed throughout 2024 and published in February 2025. The ultimate mission of the Strategy is to improve the level of financial literacy in Ireland through a vibrant financial literacy ecosystem – increasing cooperation, coordination and cohesion among stakeholders – and thereby supporting greater overall financial wellbeing and resilience.
Financial Services and Pensions Ombudsman (Amendment) Act 2025
The Financial Services and Pensions Ombudsman (Amendment) Act 2025 was commenced on 9 May 2025. The Act strengthens protections for financial consumers in Ireland by introducing amendments to the foundational 2017 legislation that underpins the Financial Services and Pensions Ombudsman, so that it can continue to carry out its statutory functions in line with the Constitution. The Act will significantly improve the consumer protection framework in Ireland.
Audio-Visual Tax Credits
The Scéal Uplift provides an additional tax relief to production companies producing small to medium sized productions. Finance Act 2024 provided for an uplift of 8 per cent to the Section 481 Film Tax Credit rate of 32 per cent, for feature film productions (including animation) with a maximum qualifying expenditure of €20 million. The aim of the uplift is to encourage and support smaller-scale Irish cinema, providing a range of opportunities for film creatives based in Ireland as they build their careers and expand their artistic ambition. The European Commission approved the measure in March 2025, and the underpinning Regulations were signed in May 2025.
A new tax credit for unscripted productions was introduced as part of Finance Act 2024. European Commission approval was received in June 2025 and following industry engagement, the credit is expected to be commenced soon.
Ireland’s Presidency of the European Council
The Department is accelerating work in planning for Ireland’s Presidency of the European Council in the second half of next year.
163. Deputy Louis O'Hara asked the Tánaiste and Minister for Finance if his attention has been drawn to certain ride-sharing operators offering services in Ireland that are registered and invoice from abroad which require drivers in Ireland to register with the Revenue Commissioners for VAT purposes (details supplied); his plans to mandate that all ride-sharing operators must invoice from Ireland as part of their dispatch operator licence; and if he will make a statement on the matter. [70613/25]
Amharc ar fhreagra164. Deputy Louis O'Hara asked the Tánaiste and Minister for Finance if the Revenue Commissioners have penalised or taken action against taxi drivers for their failure to register for VAT purposes which is required if they avail of certain ride-sharing services (details supplied); the number of enforcements and penalties processed for each of the years 2022, 2023, 2024 and to date in 2025; and if he will make a statement on the matter. [70614/25]
Amharc ar fhreagraI propose to take Questions Nos. 163 and 164 together.
VAT is subject to the requirements of the EU VAT Directive with which Irish VAT law is obliged to comply.
I am advised by Revenue that Irish VAT legislation, in compliance with EU VAT law provides that taxable persons who are receiving services from outside the State, in the course of their business, are accountable and liable to pay VAT on?the reverse charge basis. If the business receiving the services from abroad is normally VAT exempt, then it will be required to register for VAT in order that it can properly account for Irish VAT on the received services. These arrangements apply to businesses across all sectors, including taxi drivers, who receive services from abroad, irrespective of their value.
Accordingly, where a ride-sharing operator is located outside the State and providing services to taxi drivers in the State, the reverse charge rules apply. This means the Irish taxi drivers who are customers of that platform are obliged to self-account for the VAT in the State on the supply of the services they have received. Often taxi drivers may not already be registered for VAT, because the provision of passenger road transport services is VAT exempt in Ireland; in such case, the taxi driver is required to?register?so that they can account for Irish VAT on the received services.
Revenue operates a self-assessment system for VAT and therefore the application of VAT on services is primarily a matter for the company or person who is accountable for the VAT. In line with its focus on providing a service to support taxpayer compliance, Revenue provides extensive guidance in relation to VAT on services, particularly through its Tax and Duty Manuals. Revenue has published extensive guidance on its website www.revenue.ie in relation to the different VAT rules that apply where a business receives services from outside the State including on the place of supply rules, reverse charge rule for services, and self-accounting for VAT. This detailed guidance is relevant to businesses across all sectors who need information and guidance on these matters.
To further support compliance specifically in the taxi sector, Revenue published a detailed guidance document in February 2025 explaining how the VAT rules apply specifically to taxi businesses and how taxi drivers can comply with their obligations. This Tax and Duty Manual on the VAT Treatment relevant to Taxi drivers can be accessed on the Revenue website www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part03-taxable-transactions-goods-ica-services/Services/vat-treatment-of-taxi-drivers.pdf.
The Deputy asks about the possibility of mandating that all ride-sharing operators must invoice from Ireland as part of their dispatch operator licence. I am advised by Revenue that there is no discretion under the EU VAT Directive for Ireland to require VAT registration here by businesses who are not established in the State and who supply services to businesses in the State. Taxi sector licensing, including the conditions attaching dispatch operator licences, come within the overall policy remit of my colleague the Minister for Transport and within the licensing function of the National Transport Authority.
Revenue’s tax compliance programmes are kept under constant review to ensure that they are focused on the areas of greatest risk where businesses and individuals engage in practices with the aim of not complying with their legal tax and duties payment obligations as well as certain licencing obligations.
In designing and conducting compliance programmes, Revenue utilises all available data and intelligence including returns submitted by taxpayers and third parties, Tax Evasion Reports, social media and other sources. Our compliance activity is carried out under the Code of Practice for Revenue Compliance Interventions. Within the annual planning process, analysis of priorities includes known and growing sectoral risks. Tax risk in the taxi sector, including compliance with VAT and Income Tax obligations, has featured in our shadow economy compliance activity in recent years and will also be included in Revenue’s compliance plans in 2026. Since January 2024, Revenue has completed 55 appraisals in relation to individuals operating in the taxi sector; a further 19 Level 1 compliance interventions have been completed in this period and 8 Level 1 interventions are still in progress.
165. Deputy Eoin Ó Broin asked the Tánaiste and Minister for Finance the total value in euros of assets which the State owns in foreign jurisdictions; and if he will make a statement on the matter. [70723/25]
Amharc ar fhreagraI have interpreted the Deputy's question as relating to the holdings of relevant bodies under my aegis - the Central Bank of Ireland and the National Treasury Management Agency (NTMA).
As per the Central Bank’s Annual Report for the year ending 2024, the Central Bank’s balance sheet held €18,286,656,000 of foreign holdings in foreign jurisdictions*. Further details can be found in the 2024 Central Bank of Ireland Annual Report and Performance Statement.
The NTMA have informed me that at end-December 2024, the Exchequer had cash and other liquid assets totalling €34.3bn. Of that total, €14.9bn was invested in Treasury Bills issued by European sovereigns and supra-national agencies.
As per the 2024 NTMA Annual Report, at end-December 2024 ISIF’s Discretionary Portfolio (€8.9bn) was comprised of assets in the Global Portfolio (€5bn) and Irish Portfolio (€3.9bn). With respect to the €5bn in the Global Portfolio, €3.6bn was invested in assets domiciled in foreign jurisdictions.
The jurisdiction of individual investments in the Irish Portfolio is not listed in the Annual Report; however, each investment has a “double bottom line” mandate to invest on a commercial basis in a manner designed to support economic activity and employment in Ireland. Detail of all underlying holdings in the Discretionary Portfolio is available in the Portfolio of Investments of the NTMA’s Annual Report for the year ended 2024 (page 287).
At end-December 2024, the Future Ireland Fund held €8.4bn in bonds issued by European sovereigns and supra-national agencies. At end-December 2024, the Infrastructure, Climate and Nature Fund held €2bn in bonds issued by European sovereigns and supra-national agencies.
*Foreign jurisdictions’ was taken to mean all holdings by issuers outside of Ireland that are held in the Bank’s investment portfolio. The Bank’s monetary policy holdings, IMF holdings, and pension holdings were excluded from the below analysis.
166. Deputy Eoin Ó Broin asked the Tánaiste and Minister for Finance the total value in euros of assets which the State owns in foreign jurisdictions outside the European Union; and if he will make a statement on the matter. [70724/25]
Amharc ar fhreagraI have interpreted the Deputy's question as relating to the holdings in euro of relevant bodies under my aegis - the Central Bank of Ireland and the National Treasury Management Agency (NTMA).
As per the Central Bank’s Annual Report for the year ending 2024, the Central Bank’s balance sheet held €7,844,393,000 of holdings in foreign jurisdictions* outside the EU. Further details can be found in the 2024 Central Bank of Ireland Annual Report and Performance Statement.
The NTMA have informed me that the Exchequer did not hold any assets from foreign jurisdictions outside the European Union at end-December 2024.
As per the 2024 NTMA Annual Report, at end-December 2024 ISIF’s Discretionary Portfolio (€8.9bn) was comprised of assets in the Global Portfolio (€5bn) and Irish Portfolio (€3.9bn). With respect to the €5bn in the Global Portfolio, €2.7bn was invested in assets domiciled outside of the European Union.
The jurisdiction of individual investments in the Irish Portfolio is not listed in the Annual Report; however, each investment has a “double bottom line” mandate to invest on a commercial basis in a manner designed to support economic activity and employment in Ireland. Detail of all underlying holdings in the Discretionary Portfolio is available in the Portfolio of Investments of the NTMA’s Annual Report for the year ended 2024 (page 287).
At end-December 2024, The Future Ireland Fund and the Infrastructure, Climate and Nature Fund did not hold any assets from foreign jurisdictions outside the European Union.
*Foreign jurisdictions outside the EU’ was taken to mean all holdings by issuers outside of the Eurosystem that are held in the Bank’s investment portfolio .The Bank’s monetary policy holdings, IMF assets, and pension assets were excluded from the above analysis.
167. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the current reporting framework for monitoring non-resident and foreign-controlled company acquisitions of residential and commercial property; the data gaps his Department has identified in the tracking of overseas investment flows into the Irish property market; and whether reforms are under consideration to improve transparency, including mandatory disclosure of beneficial ownership in all property transactions above a set threshold. [70738/25]
Amharc ar fhreagraRevenue has no role in relation to the monitoring of overseas investment flows into the Irish property market, or the monitoring of non-resident and foreign-controlled company acquisitions of residential and commercial property, but it is in receipt of detailed information in relation to property transactions and obligations associated with ownership.
The principal data source for property transactions in Ireland are Stamp Duty Returns made to the Revenue Commissioners. Transfers of ownership of residential and commercial properties in the State must be referred to for stamp duty assessment under the Stamp Duties Consolidation Act (SDCA) 1999 and the Stamp Duty (e-Stamping of Instruments and Self-Assessment) Regulations 2012 (S.I. No. 234 of 2012), with limited exceptions. The data collected includes but is not limited to, the address of the property, address (i.e. territory) of the organisation involved in the transaction, and the sales price.
On the basis of data from Revenue, the CSO publishes its Residential Property Transactions release on an annual basis. This publication provides a breakdown of Non-Household transactions by NACE Sector, and crucially the territory of the participating firms.
Revenue’s processing of taxpayer information is protected under the Taxes Consolidation Act 1997 (1 Section 851A) which formalises taxpayer confidentiality and provides assurances that commercial information disclosed to Revenue is protected against unauthorised disclosure. As such, any reforms considered in this space would need to take place within the context of the legal obligations established in national legislation and EU law.
169. Deputy Cathy Bennett asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide a breakdown of all consultants engaged with his Department; the costs associated with their services, by year, and name of consultant, in each of the years 2012 to 2025, in tabular form; and if he will make a statement on the matter. [70443/25]
Amharc ar fhreagraI wish to advise the Deputy that a deferred reply will be issued to her in respect of this Parliamentary Question, in line with Standing Order 51(1)(b).
170. Deputy Cathal Crowe asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the main policy achievements of his Department since 22 January 2025; and if he will make a statement on the matter. [70529/25]
Amharc ar fhreagraI am pleased to provide the Deputy with an overview of my Department’s main policy achievements during 2025. My Department's priorities are set out in a new Statement of Strategy 2025-2028, which was published earlier this year. 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 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 my Department and I believe that implementation of the actions under each of the three strategic goals in the Statement of Strategy – Enhancing Governance; Building Capacity; and Delivering Effectively – will ensure that my Department continues to make a major contribution at the centre of government.
From an expenditure policy perspective, my Department is playing a central role in shaping Ireland’s fiscal and budgetary landscape through the publication of the Summer Economic Statement, the launch of the Medium Term Expenditure Framework, and the successful delivery of Budget 2026. I have also instituted a review of Public Financial Procedures to enhance accountability and value for money.
My Department strengthened its infrastructure mandate by establishing a dedicated Division and Taskforce. The Department has published a revised National Development Plan, allocating €275.4 billion in capital investment to 2035; published a Report on Stakeholder Engagement and Emerging Themes on Infrastructure, which highlights what are considered to be the most impactful barriers to infrastructure; and last week published the Accelerating Infrastructure Report and Action Plan, designed to address the key barriers to infrastructure development and drive the efficient delivery of infrastructure across Ireland.
My Department is working 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. My Department is also advancing digital transformation through the completion of the State Data Centre and updates to the Digital Inclusion Roadmap.
Aligned to the delivery of Better Public Services, my Department is also in the process of developing a first ever National Public Procurement Strategy. This strategy is supported by a National Public Procurement Policy Framework, which sets out the procurement procedures to be followed by Government Departments and State Bodies under national and EU rules.
During 2025, Ireland’s position on EU Cohesion Policy post 2027 was articulated through a public consultation and position paper, while civil service reform continues with new workplace policies and updated guidance on CEO remuneration. The Department also supports innovation in public service delivery, published AI usage guidelines, and introduced new skills development initiatives including the ICT Apprenticeship Scheme and the Commercial Skills Academy Strategic Action Plan.
Sustainability and legislative reform were prioritised through the approval of a Green Public Procurement Circular and the enactment of the Statute Law Revision Act 2024. Recognition of excellence was achieved with awards and certifications for ethical procurement and data governance, and public engagement was enhanced through initiatives such as the WhereYourMoneyGoes.gov.ie survey.
171. Deputy James Geoghegan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the details of the Office of Public Works Sectoral Investment Plan 2026 – 2030 in respect of the GPO; those responsible for undertaking the strategic assessment and preliminary case within the OPW and the relevant senior official responsible for this project; if he can identify the provenance of the cost range identified between €200 million and €500 million; the meaning of term approval gate; the procurement timeline identified; the line Department responsible in this process or if it is vested solely in the OPW; and if he will make a statement on the matter. [70760/25]
Amharc ar fhreagraThe Government has tasked the Office of Public Works with progressing a project to develop the GPO Complex in a manner that is consistent with the historic nature of the building, its national significance and the redevelopment of North Inner City Dublin.
The OPW will act as Sponsoring Agency and Approving Authority for the project and will be responsible for ensuring that the appropriate governance requirements, as provided for in the Infrastructure Guidelines, are adhered to. This includes the strategic assessment and preliminary business case. The term ‘Approval Gate (AG)’ is a reference to approval points during a project’s lifecycle as outlined in the Infrastructure Guidelines.
A project Steering Group is in place. This Group is co-chaired by the Assistant Secretary General (Estate Management) and the State Architect and Principal Architect (both from the OPW) and has representatives from the Department of Culture, Communications and Sport and Dublin City Council.
The Steering Group will establish work streams to facilitate progress across a number of fronts, for example property matters and potential meanwhile uses. The Steering Group will seek inputs from various Government colleagues for consideration, as and when the need arises. The Steering Group will also draw on inputs from external subject matters experts (Technical Consultants) for consideration, as and when required.
The cost range published with the Sectoral Investment Plan is an estimate only, and will be subject to further analysis. As is required by the Infrastructure Guidelines, a range of options will be developed and these will be costed.
The longlist and shortlist of options will be dependent on the outcomes of a non-statutory consultation and engagement process planned with the general public. It is anticipated that the non-statutory consultation and engagement process with the general public will commence in 2026. Having regard to this process, a project timeline will be developed which will include key milestones relating to statutory consents, procurement of services and works, and overall project delivery in a phased manner.
172. Deputy Cathy Bennett asked the Minister for Enterprise, Tourism and Employment to provide a breakdown of all consultants engaged with his Department; the costs associated with their services, by year, and name of consultant, in each of the years 2012 to 2025, in tabular form; and if he will make a statement on the matter. [70436/25]
Amharc ar fhreagraThe information requested is currently being collated by my Department and will be forwarded directly to the Deputy as soon as it is finalised.
173. Deputy Cathal Crowe asked the Minister for Enterprise, Tourism and Employment the main policy achievements of his Department since 22 January 2025; and if he will make a statement on the matter. [70522/25]
Amharc ar fhreagraSince January 2025, my Department has made significant progress delivering on our Programme for Government priorities and my ambition to support businesses especially SMEs to grow and thrive and deliver high quality jobs across Ireland.
The CSO’s Labour Force Survey for Q3 2025 shows that employment continues to grow, with 30,700 jobs created in the year to Q3 2025. Total employment now stands at over 2.82 million, an increase of approximately 1.1 percent over Q3 2024. Employment growth has been widespread throughout the regions, with employment outside of Dublin increasing by 23,700 in the year to Q3 2025 (+1.2%).
I am pleased to report positive trends in the volume of inward investment. Since the beginning of the year to Q2 2025 IDA Ireland supported 179 investments by global companies into Ireland, a 37 per cent increase on the same period last year, that are expected to deliver cutting edge R&D, strengthen our talent proposition, drive sustainable change, and lead to the creation of over 10,000 jobs. Enterprise Ireland (EI) is working in partnership with over 4,000 companies to help them to grow and succeed in international markets. EI’s end of year statement for 2024 was published in January and outlined that there are now over 234,000 people employed in companies supported by Enterprise Ireland. EI published its 2024 export results in July – client companies achieved exports of €36.75 billion, up 7% on 2023.
In September the Action Plan on Competitiveness and Productivity was published. The Action Plan is a critical government policy that focuses on the economic areas that fall within our domestic sphere of influence. In light of the rapidly evolving global landscape. This whole-of-government Action Plan is the strategic response to the challenges Ireland is facing. The delivery of the Action Plan will be supported by the funding allocations agreed in the National Development Plan Review 2025, including the €3.68 billion allocated to my Department.
As part of Budget 2026 I secured significant pro-enterprise tax measures totalling €1 billion benefit to business in a full year. I secured €1.3 billion in Enterprise and Tourism Development, a €4.88 billion Capital Commitment to 2030, and an €800 million Capital Spend in 2026. Pro enterprise measures secured as part of Budget 2026 include:
• Hospitality VAT rate reduction for Food, Catering and Hairdressers, from 13.5% to 9%, effective 1 July 2026.
• R&D Tax Credit increase from 30% to 35%.
• Capital Gains Tax revised, Entrepreneur Relief lifetime limit threshold on qualifying gains increased from €1 million to €1.5 million, at a rate of 10%, one of the most substantial changes to this relief since its introduction in 2016.
• €0.65 per hour increase in the National Minimum Wage, effective 1 January 2026. This represents a 4.8% increase and will directly affect over 201,000 workers earning the National Minimum Wage.
• Extension of SARP (Special Assignee Relief Programme), which provides an income tax relief for persons assigned to work in Ireland from abroad and changes to the administrative requirements to make SARP more practical for businesses.
• Extension of KEEP (Key Employee Engagement Programme), a tax-efficient share option scheme, until 2028.
• Changes to the participation exemption for foreign dividends to introduce a simplified method of double tax relief.
• Enhancements to the Digital Games Tax Credit. This is a relief for the digital gaming sector that can be claimed on costs incurred in development.
• Relief on Foreign Earnings extended to the end of 2030 and the limit on the deduction increased to €50,000. This will assist indigenous companies mthat export and have employees located in emerging overseas markets.
The Tánaiste and I launched the Government’s Action Plan on Market Diversification in 2025, a strategic whole of government initiative designed to bolster Ireland’s economic resilience and expand global trade opportunities for Irish businesses. In line with the Action Plan throughout the year I led a number of Enterprise Ireland and IDA Ireland and Tourism Ireland Trade Missions to Japan, Canada, UAE and United States.
I established a Small Business Unit in my Department fulfilling a key commitment in the Programme for Government. The Unit and Enterprise Ireland have completed a comprehensive review of application requirements for each LEO grant, resulting in a significant reduction in the number of questions across multiple grant schemes. I also convened the first meeting of the Cost of Business Advisory Forum. This Forum delivers on a key commitment in the Programme for Government 2025 and is focused on reducing the cost of running a business and addressing delays that can impact the operation of business in Ireland. I signed regulations to give effect to EU Directive on cutting red tape and simplifying the obligations on business in relation to corporate sustainability reporting. These regulations provided much-needed legal certainty to Irish business.
Since the move of tourism into my Department I have placed a stronger focus on tourism SMEs as well as balanced investment in tourism to ensure that every region of Ireland benefits from tourism’s growth. Earlier this month I launched our new National Tourism Policy Statement, 'A New Era for Irish Tourism' in Mullingar. Key actions in the new tourism policy include the commitment to develop food-related tourism, for the first time placing a key focus on the culinary offering provided by the sector. Also for the first time, ambitious targets will be set for Fáilte Ireland and our tourism bodies, on employment numbers and visitor spend.
Under the Disruptive technologies Innovation Fund Call 7 almost €159 million has now been awarded to 27 projects that will play a pivotal role in addressing the major challenges facing our society and economy, such as meeting Ireland’s climate obligations, driving digital transformation, advancing Artificial Intelligence and green technologies, developing innovative health technologies and services and supporting upskilling initiatives to maintain Ireland’s global competitiveness.
My Department established the Employment Law Review Group and published Ireland’s Action Plan to Promote Collective Bargaining 2026–2030, a comprehensive strategy designed to reinforce Ireland’s long-standing system of voluntary industrial relations. We also worked to continue to strengthen the mandate of the Competition and Consumer Protection Commission (CCPC).
I wish to acknowledge the support of my colleagues Ministers Dillon and Smyth in delivering our important policy objectives this year. I also wish to thank the officials in my Department for their work during 2025. More detail on my Department’s policy achievements in 2025 will be set out in the Department’s 2025 Annual Report which will be published next year.
174. Deputy Aidan Farrelly asked the Minister for Enterprise, Tourism and Employment further to Parliamentary Question No. 193 of 2 December 2025, if he will provide the key performance indicators and metrics related to the responses already provided by the tourism bodies [70548/25]
Amharc ar fhreagraSocial media marketing and content creator collaborations are one component of Tourism Ireland and Fáilte Ireland’s marketing strategy. Social media is a key way in which potential holidaymakers are inspired for their choice of destination, including from overseas markets.
Tourism Ireland uses a consistent, evidence-based process to select / evaluate content creators across all of its priority overseas markets. They are chosen based on:
• audience relevance – including the proportion of followers in Tourism Ireland’s target markets and alignment with Tourism Ireland’s key consumer audience.
• content quality and authenticity – strong storytelling, high production standards and alignment with Tourism Ireland’s brand values.
• performance metrics – verified reach, engagement and proven ability to inspire travel.
• value for money – competitive rates with clear deliverables and rights to reuse content.
• due diligence and brand safety – full review to ensure compliance with advertising standards and avoidance of any reputational risk.
Fáilte Ireland operates a robust selection and evaluation process for content creators used in any promotional campaigns. This includes reviewing their audience reach and demographics, engagement quality, content style, alignment with Fáilte Ireland’s brand values and tone of voice, and an evaluation of content performance to ensure value for money. Prior to each campaign, all content creators are comprehensively briefed and are contracted to deliver pre-agreed content following each Fáilte Ireland trip which is reviewed for accuracy and suitability before publication.
Fáilte Ireland’s use of content creators is focused on:
• Driving regionality and seasonality to tourism businesses across Ireland
• Showcasing the many destinations and discoveries to be explored in Ireland, through unique storytelling content that inspires and resonates with targeted audiences.
• Creating a sense of momentum, showcasing areas and hidden gems in Ireland that are waiting to be discovered, redefining what a holiday is through emotive storytelling with fun and inviting content.
• Offering compelling reasons to travel and explore through highly relevant content that encourages audiences to take a break in Ireland.
• Encouraging the domestic audience to Keep Discovering Ireland.
Fáilte Ireland applies a consistent KPI framework across all its marketing activity, including content creator partnerships. KPIs are set for creators in line with recognised industry standards.
All KPIs are designed to support Fáilte Ireland’s overarching strategic objective: to drive short breaks in less mature destinations, and to promote increased regionality and seasonality across the tourism sector. As such, campaign metrics are tailored so that each activity contributes meaningfully to these national tourism priorities.
At an overarching level, creator performance is evaluated using industry standard indicators, including:
• Total Reach - assessing the scale of audience exposure
• Engagement Rate - measuring the quality and depth of audience interaction
• Cost per Thousand Impressions (CPM) – ensuring campaigns achieve efficient and competitive reach
• Cost per Engagement (CPE) - evaluating the value and effectiveness of audience interactions relative to investment.
These metrics enable Fáilte Ireland to monitor effectiveness, value for money and alignment with campaign specific objectives, while informing continuous optimisation and future decision making.
175. Deputy Aidan Farrelly asked the Minister for Enterprise, Tourism and Employment if he will provide a schedule of payments made to sports journalists in respect of paid partnership arrangements for social media content by Fáilte Ireland and Tourism Ireland in 2024 and to date in 2025; the breakdown, by amount; the name of online account and or platform and or medium the sports journalist promoted content on; the details of any payments withheld and or returned to the bodies; and the key performance indicators and metrics related to the campaigns. [70549/25]
Amharc ar fhreagraI am advised that both Fáilte Ireland and Tourism Ireland did not make any payments to sports journalists in respect of paid partnership arrangements for social media content in 2024 and to date in 2025.
176. Deputy Michael Cahill asked the Minister for Enterprise, Tourism and Employment further to Parliamentary Question No. 196 of 21 February 2024, if he will review the eligibility for the insolvency payment scheme; and if he will make a statement on the matter. [70635/25]
Amharc ar fhreagraI refer the Deputy to my previous reply to Parliamentary Question No. 703 of 8 September 2025 on this matter www.oireachtas.ie/en/debates/question/2025-09-08/703/.
Since my last reply, the Protection of Employees (Employers' Insolvency) (Amendment) Bill 2025 completed Committee Stage on 3 December 2025.
The timeline for the enactment of the Bill is a matter for the Oireachtas.
The Deputy may wish to note that section 4F in the Bill deals with the proposed Historical Deemed Insolvent process. It will ensure employees of employers who ceased trading without formally winding up before the Bill’s commencement are not disadvantaged by the previously incomplete transposition the Directive.
This section will permit applications for historical cases where an employee was owed money but their employer failed to formally wind up their business. This covers claims spanning from the original Directive transposition date, 22 October 1983, up to the commencement of the Bill once enacted.
The Historical Deemed Insolvent process will be open for applications for two years after section 4F is commenced. A further extension of two years is possible in exceptional circumstances outside the employee’s control. My Department will run a comprehensive communications campaign to ensure affected individuals are aware of this process before section 4F is commenced, following the Bill's enactment.
177. Deputy Naoise Ó Muirí asked the Minister for Enterprise, Tourism and Employment if there is development funding for a project (details supplied); and if he will make a statement on the matter. [70642/25]
Amharc ar fhreagraAs the National Tourism Development Authority, Fáilte Ireland’s role is to support the long-term sustainable growth in the economic, social, cultural and environmental contribution of tourism to Ireland.
Fáilte Ireland works in partnership with Government, State agencies, Local Authorities, representative groups and industry, to develop tourism across Ireland by creating destination development plans and networks, investing in infrastructure, activities, visitor attractions and festivals.
Failte Ireland have confirmed that they are aware of the specific project referenced but are not directly involved.
178. Deputy Ken O'Flynn asked the Minister for Enterprise, Tourism and Employment the volume and sectoral profile of commercial property acquisitions by overseas investment groups in the past five years; the assessment his Department has carried out of the impact of such acquisitions on local enterprise, competition, and community ownership; and whether policy measures are being examined to safeguard Irish business continuity in regional towns. [70739/25]
Amharc ar fhreagraIDA Ireland's strategic remit, as an agency of my Department, is to attract and retain sustainable global foreign direct investment partnerships in delivering economic opportunity. As part of this remit, IDA Ireland holds a strategic property portfolio with the aim of delivering appropriate, innovative, and cost-effective property and infrastructure solutions that meet the needs of multinational companies at the forefront of the modern economy. IDA Ireland can dispose of properties it holds in accordance with its statutory powers under the Industrial Development Acts, to FDI clients and indigenous client companies supported by Enterprise Ireland. There have been no sales of IDA owned properties to overseas investment groups in the past five years. IDA Ireland has not carried out any assessments on the impacts of such sales.
179. Deputy Colm Burke asked the Minister for Enterprise, Tourism and Employment if an application for a general employment permit for a dairy farm assistant has been refused on the basis that the quota has been filled, if the application be treated as an existing application when the quota system has been reviewed and a new quota limit set, in view of the lengthy nature of the application process; and if he will make a statement on the matter. [70811/25]
Amharc ar fhreagraIreland'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 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. I am advised that 84 applications have been refused this year as the quota for this role has been reached.
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 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.
My Department is currently engaging with the Department of Agriculture, Food and the Marine in relation to the eligibility for employment permits and quotas affecting the sector as part of this review. Final recommendations are expected to be published at the beginning of 2026.
There is no mechanism to place applications on hold once a quota has been exhausted. Once a new quota threshold has been introduced, a new application is required.
180. Deputy Brendan Smith asked the Minister for Enterprise, Tourism and Employment if a tourism marketing initiative will be expanded (details supplied); and if he will make a statement on the matter. [70821/25]
Amharc ar fhreagraThe Programme for Government features a number of commitments regarding growing Ireland's tourism industry. Through our support for Tourism Ireland and Fáilte Ireland, we want to showcase the island as a high-quality and accessible destination for both national and international visitors.
The All-Island Strategic Tourism Group is co-chaired by officials in my Department and the Department for the Economy and has representatives from the three tourism agencies, Tourism Ireland, Fáilte Ireland and Tourism Northern Ireland. It provides a strategic approach, aligned to policy priorities, for the development and further integration of tourism offerings on an all-island basis, including collaboration in relation to regional tourism experience brands.
Following joint consideration, Fáilte Ireland and Tourism NI, with support from Tourism Ireland, have agreed a new licensing agreement allowing eligible tourism businesses and Tourism NI to use the Ireland's Hidden Heartlands experience brand in County Fermanagh.
The licensing agreement between Tourism NI and Fáilte Ireland was signed on 3 December 2025.
The initiative will strengthen the overall regional tourism offering, given the strong alignment between the Ireland’s Hidden Heartlands brand and Fermanagh's tourism product and aligns with the Government’s commitment to growing Ireland’s tourism industry, supporting Fáilte Ireland in promoting Ireland's Hidden Heartlands and Tourism Ireland in further integrating tourism offerings on an all-island basis.
181. Deputy Shónagh Ní Raghallaigh asked the Minister for Education and Youth the reasons for the reduction in early intervention classes in multiple counties; if she plans to increase the supply of same; and if she will make a statement on the matter. [70389/25]
Amharc ar fhreagraThe National Council for Special Education (NCSE) is the statutory body responsible for the provision of special education and allocating supports for students with special educational needs.
The Access and Inclusion Model (AIM) under the Department of Children, Disability and Equality, enables the full inclusion and meaningful participation of children with disabilities/additional needs in the Early Childhood Care & Education Scheme (ECCE) programme. Its goal is to create a more inclusive environment in pre-schools, so all children availing of preschool, regardless of ability, can benefit from quality early learning and care. There has been a significant increase in resources and supports provided to children with additional needs accessing the AIM programme over recent years.
It is important to note that a diagnosis is not required in order to access AIM supports and that while some children require additional supports at preschool level, many will transition into mainstream classes thereafter. This trend has also been noted as students’ progress from primary level to post-primary.
Where the NCSE identifies need for an early intervention class, the class is sanctioned and supports are provided by my department to ensure the school can accommodate the class. Generally, these classes are resourced at a 6:1 student/teacher ratio and two special needs assistants (SNAs) are allocated to each class.
Early intervention classes are available in mainstream and special school settings for children aged 3 -5 years old with a diagnosis of autism. There is also a small number dedicated to children who are deaf/hard of hearing. These classes are intended to provide early support to children before they start school and can aid their transition to junior infants.
A list of schools with special classes, broken by location and class designation is published annually on the NCSE website. While the number of Early Intervention Classes continues to increase year on year, in some counties the number may have fallen. This normally reflects where the NCSE have redesignated the class as a primary special class to support the students transitioning from early years to primary school.
