Cormac Devlin
Ceist:334. Deputy Cormac Devlin asked the Minister for Transport the expected timeline for the roll-out of contactless fare payments on all public transport; and if he will make a statement on the matter. [73745/25]
Amharc ar fhreagraPublic Transport
Ceisteanna (334)
Freagraí scríofa
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has been responsibility for the development of public transport infrastructure, including ticketing and technology projects.
The NTA's Next Generation Ticketing project will provide for transformative upgrade to the ticketing system for public transport passengers in Ireland. The project will facilitate a variety of payment methods on public transport services, involving a new-generation 'Account Based Ticketing' scheme incorporating both mobile and card-based payments for passengers.
Following a competitive procurement process, in April 2024 the NTA awarded an overall framework contract for the design, supply, installation and operation of the new multi-modal ticketing system to a Spanish information technology company, Indra Sistemas, who have designed, installed and operated similar systems internationally.
In August 2024, the NTA and Indra initiated the first call-off contract to equip the entire State subsidised public transport network in the Greater Dublin Area with new validation equipment capable of accepting bank cards, Apple Pay, Google Pay, QR Codes (both paper and app-based), TFI Leap Cards, and Free Travel Passes.
A huge effort is being put in by NTA to ensure that this transformational and beneficial project for public transport passengers is delivered as effectively as possible. It is anticipated that the new ticketing system across the Greater Dublin Area will be implemented in 2028, with further rollouts thereafter.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a more detailed reply. Please contact my private office if you do not receive a reply within 10 working days.
A referred reply was forwarded to the Deputy under Standing Orders.
Rail Network
Ceisteanna (335, 336)
James Geoghegan
Ceist:335. Deputy James Geoghegan asked the Minister for Transport further to Parliamentary Question No. 412 of 25 November 2025, wherein the NTA confirmed that the Luas Poolbeg Pre-Feasibility study has been completed by Transport Infrastructure Ireland and is currently under consideration by the NTA, where the Department of Transport has received a copy of this report or anyone in the Ministers office; if the Department has received a copy of this report or anyone in the Ministers office, if he can detail the key findings from the study; and if he will make a statement on the matter. [73770/25]
Amharc ar fhreagraJames Geoghegan
Ceist:336. Deputy James Geoghegan asked the Minister for Transport further to the reply provided to me from the NTA as a follow on from your reply to question 65872/25 wherein the NTA confirmed that the Luas Poolbeg Pre-Feasibility study has been completed by Transport Infrastructure Ireland and is currently under consideration by the NTA if he can detail to me what involvement officials in his Department or the Ministers’ office have in subsequent steps following the completion of the NTA’s consideration; and if he will make a statement on the matter. [73771/25]
Amharc ar fhreagraFreagraí scríofa
I propose to take Questions Nos. 335 and 336 together.
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has statutory responsibility for the planning and development of public transport infrastructure in the Greater Dublin Area (GDA), including light rail.
As with all public transport initiatives funded through my Department, including Luas projects, governance arrangements are in line with the requirements set out in the Infrastructure Guidelines.
Officials in my Department have not yet received a copy of the report. Given the NTA's expertise and responsibility in relation to the planning and development of public transport infrastructure, any feasibility study will typically first be considered by the NTA before recommendations are presented to officials in my Department. This approach adheres to the Infrastructure Guidelines.
Noting the NTA's responsibility with regard to the feasibility study report, I have referred Deputy's question to the NTA for a more detailed reply. Please contact my private office, if you do not receive a reply within 10 days.
Question No. 336 answered with Question No. 335.
Departmental Projects
Ceisteanna (337)
Pa Daly
Ceist:337. Deputy Pa Daly asked the Minister for Transport to outline how the Government’s new proposals regarding critical infrastructure will impact on infrastructural projects under his remit; and if he will make a statement on the matter. [73784/25]
Amharc ar fhreagraFreagraí scríofa
The Accelerating Infrastructure - Report and Action Plan, as well as the work of the taskforce which has been established in relation to the report and plan, fall under the remit of my colleague the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation.
The possible proposals for change within the infrastructure project delivery system are not yet clear, as the taskforce continues its work. However, when considering the delivery of any ongoing or future transport infrastructure project, and in particular those larger and strategically important ones such as Metrolink, my Department and the agencies which support those projects, continue to put in place efficient and effective resources and planning to meet the project needs. This is both against key performance indicators such as timeline and budget control, as well as overall delivery of the project in the context of its purpose, challenges and benefits.
My Department and I look forward to reviewing the outcomes and recommendations of the Accelerating Infrastructure taskforce and we will seek to integrate or align any transport infrastructure projects with any changes to strategic infrastructure delivery practices once they have taken effect.
Greenways Provision
Ceisteanna (338)
Pa Daly
Ceist:338. Deputy Pa Daly asked the Minister for Transport to provide an update on planned greenway projects, broken down by county; their current status; when he expects each project to be completed; and if he will make a statement on the matter. [73799/25]
Amharc ar fhreagraFreagraí scríofa
As Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to Greenways. In line with Section 32 (2) of the Roads Act 1993, the planning, design, and construction of individual Greenways is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. Investment in Greenway and National Roads Active Travel projects is also subject to the requirements of the Infrastructure Guidelines and necessary statutory approvals.
Noting the above position, I have referred your question, on this occasion, to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.
A referred reply was forwarded to the Deputy under Standing Orders.
Road Projects
Ceisteanna (339)
Pa Daly
Ceist:339. Deputy Pa Daly asked the Minister for Transport if he will be providing additional funding for road resurfacing in 2025, broken down by local authority; and the total allocations to each council in 2026, in tabular form. [73836/25]
Amharc ar fhreagraFreagraí scríofa
The improvement and maintenance of regional and local roads is the statutory responsibility of each local authority, in accordance with the provisions of Section 13 of the Roads Act 1993. Works on those roads are funded from Councils' own resources supplemented by State road grants. The initial selection and prioritisation of works to be funded is a matter for the local authority.
On 14th February 2025 I announced an Exchequer investment of €713 million in our regional and local roads across the State which represents an overall increase of over 8% in funding this year.
Following a mid-year review of regional and local road grant programme expenditure, local authorities were notified of an additional allocation of €10 million for their Restoration Improvement Programmes. This additional funding was welcomed by local authorities and was fully expended by year end.
As regards the funding allocated to and drawn down by each local authority for the maintenance and improvement of regional and local roads in 2025, details of the regional and local road allocations and payments to local authorities are outlined in the regional and local road allocations and payments booklets which are available on the Oireachtas Digital Library. The 2025 payments booklet will be available on the Oireachtas Digital Library shortly.
As regards 2026, regional and local road grant allocations will be finalised following the publication of the Revised Estimates Volume and will take into account the expenditure outturn on projects and programmes in the preceding year. Within the budget available, the objective is to allocate funding to eligible local authorities on as equitable a basis as possible taking the length of the road network into account. The main focus of the grants continues to be the protection and renewal of the regional and local road network.
As Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the 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 this.
The allocations process for national roads in 2026 is underway and allocations will be announced in the coming weeks.
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.
A referred reply was forwarded to the Deputy under Standing Orders.
Bus Services
Ceisteanna (340)
David Cullinane
Ceist:340. Deputy David Cullinane asked the Minister for Transport the number of bus services, scheduled departures, and cancellations affecting Waterford city and county on PSO routes for each of the years, 2023, 2024 and to date in 2025, in tabular form. [73840/25]
Amharc ar fhreagraFreagraí scríofa
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport.
The query raised by the Deputy is an operational matter for Bus Éireann. I have, therefore, referred the Deputy's question to the company for direct reply. Please advise my private office if you do not receive a reply within ten working days.
Tax Code
Ceisteanna (341)
Malcolm Byrne
Ceist:341. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance to outline progress on the Programme for Government commitment to examine the tax treatment of production costs for theatre productions. [73329/25]
Amharc ar fhreagraFreagraí scríofa
The Government, as indicated in the Programme for Government, has committed to examine the tax treatment of production costs for theatre productions. This work will entail engagement with the sector to understand how it operates, the challenges it is facing, and what policy levers may be effective and efficient in supporting the sector. The design and policy objectives of comparable supports in other jurisdictions will also be examined, and in due course officials will make recommendations for my consideration.
The Deputy may be aware that there are non-tax based supports currently available to theatre productions. Under the Arts Act 2003, the Arts Council has primary responsibility for the development of the arts in Ireland – supporting theatre artists at all stages of their careers to create work that reflects Ireland out to the world and back on itself. Ireland is renowned for producing world class theatre, from a proud tradition of literary and canonical plays through to more contemporary and experimental work that borrows from other artforms including music, dance, visual arts and film.
Overall, the Arts Council develop theatre in Ireland by supporting artists, collectives and companies who create, develop and present theatre to audiences. These artists range from playwrights writing new plays to companies devising new pieces, also funding a range of theatre artists and organisations, from production companies to producing theatres and resource and representative organisations. Support for theatre production is primarily through Strategic Funding, Arts Grants Funding and Project awards. Additionally, they fund individual artists and organisations on a once-off basis through the Project Award.
Tax Reliefs
Ceisteanna (342)
Cian O'Callaghan
Ceist:342. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance the research that was carried out by his Department into the potential fiscal and housing market impacts of the new tax reliefs for property developers announced as part of Budget 2026; and if he will make a statement on the matter. [70374/25]
Amharc ar fhreagraFreagraí scríofa
A well-functioning housing market is crucial to supporting labour mobility, improving competitiveness and ensuring that Ireland remains an attractive location for both domestic and foreign investment into the future.
The newly released National Housing Plan targets the delivery of 300,000 new homes from 2025-2030. High density housing, such as apartments, will form a significant portion of these, in line with changing demographics and in order to achieve national policies on compact growth aimed at creating more sustainable communities.
A number of reports have been published by my Department, most recently in June 2024: “The availability, composition and flow of finance for residential development”. This report found that there is reasonable access to finance for viable residential developments. However, there are certain segments in particular where viability is challenged and there is constrained access to finance, including funding apartment development for the private market.
The Deputy may also be aware of the recently published Society of Chartered Surveyors Ireland report “The Real Costs of New Apartment Delivery 2025”, which found that State interventions are playing a critical role in closing the financial viability gap, while also noting that affordability remains the key challenge.
The report reveals through detailed case studies that State interventions are helping to bridge the financial viability gap. The analysis shows that, without Government initiatives, just 2 out of 6 apartment types are viable, whereas with State interventions 5 out of 6 are viable.
Even with record levels of State spending allocated for housing, private capital will also be required to meet our housing needs. As such, it is important to create an environment where we can continue to attract private investment, both domestic and international.
For this reason, Budget 2026 contained a number of measures to support the housing sector, and particularly the construction of apartment developments. These include the reduction in VAT on apartments, the enhanced corporation tax deduction for certain apartment construction costs, a corporation tax exemption for rental income from Cost Rental dwellings and enhancements to the Living City Initiative, which encourages people to regenerate and live in historic buildings in the centre of Irish cities, including its extension to the five regional centres of Athlone, Drogheda, Dundalk, Letterkenny and Sligo.
Apartment development at scale will play an important role in meeting our housing targets. However, in recent years we have seen a retrenchment of private capital from the funding and development of apartments, because these developments are costly, capital intensive and higher risk. Investment in the Private Rental sector in Dublin is estimated to have fallen from €2.0bn in 2019 to €166m in 2024.
The measures introduced in Budget 2026, in tandem with more structural measures related to areas such as planning, apartment design and infrastructure, are all elements of a whole of Government approach aiming to improve viability, increase supply and help create a long-term sustainable housing system that reflects our nation’s needs.
Tax Code
Ceisteanna (343)
Shay Brennan
Ceist:343. Deputy Shay Brennan asked the Tánaiste and Minister for Finance his plans to change the current qualifying thresholds for inheritance tax; and if he will make a statement on the matter. [69651/25]
Amharc ar fhreagraFreagraí scríofa
Capital Acquisitions Tax (CAT) is a tax which applies to both gifts and inheritances and is charged at a rate of 33%. For CAT purposes, the relationship between the person giving a gift or inheritance and the person who receives it determines the maximum amount, known as the “Group threshold”, below which CAT does not arise. The group thresholds were most recently increased in Budget 2025.
The Group A threshold increased to €400,000 from €335,000. This threshold applies where the beneficiary is a child of the disponer. This includes adopted children, stepchildren and some foster children. Parents may also fall within this threshold where they take an inheritance from a child.
The Group B threshold increased to €40,000 in Budget 2025 from €32,500. This threshold applies where the beneficiary is a brother, sister, niece, nephew, or lineal ancestor or lineal descendant of the disponer. Following recent changes made to Capital Acquisitions Tax legislation, the Group B threshold also applies to persons who receive gifts and inheritances from the wider family of their foster parents, for example, from their foster siblings, uncles, aunts and grandparents.
The Group C threshold increased to €20,000 in Budget 2025 from €16,250, with this threshold applying to in all other cases.
Along with tax free group thresholds, various reliefs and exemptions are available in relation to CAT, including agricultural and business relief. There is also the small gift exemption, favourite niece or nephew relief, and the dwelling house exemption.
In general, the availability of specific reliefs in respect of a particular tax head often requires a higher rate in order to generate an appropriate yield. It is important from a tax policy perspective to maintain stability and certainty, and to ensure that the CAT rate and thresholds are appropriately set in the context of the range of reliefs available.
There is a significant associated cost with further increasing the Group A threshold, but I recognise the burden of capital taxation. Further changes to the CAT rate and thresholds must be therefore considered among various demands within the overall Budget package, as they have been in the past. Further details of the costs of changes are available on the Ready Reckoner which was updated and published by Revenue after Budget 2026.
Tax Yield
Ceisteanna (344)
Shay Brennan
Ceist:344. Deputy Shay Brennan asked the Tánaiste and Minister for Finance the revenue raised to date in 2024 from inheritance tax; and if he will make a statement on the matter. [69652/25]
Amharc ar fhreagraFreagraí scríofa
Capital Acquisitions Tax (CAT) is a tax which applies to both gifts and inheritances and is charged at a rate of 33%. For CAT purposes, the relationship between the person giving a gift or inheritance and the person who receives it determines the maximum amount, known as the “Group threshold”, below which CAT does not arise. The group thresholds were most recently increased in Budget 2025.
The Group A threshold increased to €400,000 from €335,000 in Budget 2025. This threshold applies where the beneficiary is a child of the disponer. This includes adopted children, stepchildren and some foster children. Parents may also fall within this threshold where they take an inheritance from a child.
The Group B threshold increased to €40,000 in Budget 2025 from €32,500. This threshold applies where the beneficiary is a brother, sister, niece, nephew, or lineal ancestor or lineal descendant of the disponer. Following recent changes made to Capital Acquisitions Tax legislation, the Group B threshold also applies to persons who receive gifts and inheritances from the wider family of their foster parents, for example, from their foster siblings, uncles, aunts and grandparents.
The Group C threshold increased to €20,000 in Budget 2025 from €16,250, with this threshold applying in all other cases.
Along with tax free group thresholds, various reliefs and exemptions are available in relation to CAT, including agricultural and business relief. There is also the small gift exemption, favourite niece or nephew relief, and the dwelling house exemption.
I am informed by Revenue that the total amount of Capital Acquisitions Tax received in 2024 (comprising gift tax and inheritance tax) was approximately €849.7 million, and that provisional 2025 CAT receipts to the end of November amounts to approximately €1.075 billion.
I am also advised that CAT receipts by category for previous years, including inheritance tax, are available on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx
Finally any changes to CAT must be considered among various demands within the overall Budget package, as they have been in the past.
Revenue Commissioners
Ceisteanna (345)
Michael Cahill
Ceist:345. Deputy Michael Cahill asked the Tánaiste and Minister for Finance the number of sheriff warrants issued by the Revenue Commissioners in 2024; the total amount of tax involved in these warrants; whether any service-level agreement exists between the Revenue Commissioners and the sheriffs regarding the level of sheriff costs charged to taxpayers; and if he will make a statement on the matter. [69524/25]
Amharc ar fhreagraFreagraí scríofa
I am advised that Revenue only refers outstanding tax liabilities to its enforcement agents, including sheriffs, as a last resort. Before any such action is taken, Revenue makes every effort to engage with the taxpayer to resolve the situation by agreeing a mutually acceptable payment arrangement to discharge outstanding tax liabilities. The important message for taxpayers who receive final demands is to engage with Revenue at the earliest opportunity so that a mutually acceptable solution can be found.
The number of sheriff warrants issued in 2024 was 45,698. The total amount of tax liabilities involved in these warrants was €313,870,942.
Fees and the treatment of expenses reasonably and necessarily incurred by sheriffs are set down by statute in Statutory Instrument No. 644 of 2005.
Tax Reliefs
Ceisteanna (346, 347)
Peter 'Chap' Cleere
Ceist:346. Deputy Peter 'Chap' Cleere asked the Tánaiste and Minister for Finance his plans to provide tax relief for membership of gyms; and if he will make a statement on the matter. [69706/25]
Amharc ar fhreagraPeter 'Chap' Cleere
Ceist:347. Deputy Peter 'Chap' Cleere asked the Tánaiste and Minister for Finance his plans to provide tax relief for membership of gyms; and if he will make a statement on the matter. [69707/25]
Amharc ar fhreagraFreagraí scríofa
I propose to take Questions Nos. 346 and 347 together.
As the Deputy will be aware, the Programme for Government, Securing Ireland’s Future, includes a commitment to “consider measures, in conjunction with the Department of Finance, to encourage gym membership and active participation in sport and exercise.”
Officials in my Department considered the matter as part of the annual Tax Strategy Group process in July this year, in chapter 10 of the Income Tax, Tax Strategy Group - 25/01 paper available at:
www.gov.ie/en/department-of-finance/collections/budget-2026-tax-strategy-group-papers/
The tax code already provides for a number of fitness-based measures more generally i.e. the Cycle to Work Scheme and the Accelerated Capital Allowances scheme for Childcare facilities and Fitness Centres which encourages employers to develop childcare facilities and fitness centres onsite for their employees.
Furthermore, the private gym sector already receives tax-based public support through a reduced rate of VAT of 9 per cent on membership fees. It is estimated that this reduced rate saves private gym operators and gym members in the order of €32 million per annum.
In line with best practice, and as with all proposals for the introduction of new tax measures or the amendment of existing tax reliefs, the proposal should be assessed in accordance with the Department of Finance Tax Expenditure Guidelines. The guidelines make clear the importance that any policy proposal which involves tax expenditures should only occur in limited circumstances where there are demonstrable market failures and where a tax-based incentive is more efficient than a direct expenditure intervention.
Furthermore, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to available resources and the sound management of the public finances.
Question No. 347 answered with Question No. 346.
Question No. 348 answered with Question No. 216.
Tax Reliefs
Ceisteanna (349, 350)
Séamus McGrath
Ceist:349. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance to consider raising the property price ceiling of €500,000 for the help-to-buy scheme. [69528/25]
Amharc ar fhreagraSéamus McGrath
Ceist:350. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance to support revising upwards the maximum property value to qualify for the help to buy scheme. [65409/25]
Amharc ar fhreagraFreagraí scríofa
I propose to take Questions Nos. 349 and 350 together.
The Help to Buy (HTB) incentive, is a scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. The incentive gives a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in Ireland over the previous four years, subject to limits outlined in the legislation.
The level of support available to first time buyers under the HTB scheme, is whichever is the lesser of:
• €30,000; or
• 10 per cent of the purchase price of the new property; or,
• the amount of Income Tax and DIRT paid in the four years before application for the relief.
Based on the latest available data (30 November 2025), the scheme has supported over 61,000 individuals or couples to buy or build their own home.
A comprehensive independent review of the scheme was carried out by external consultants in 2022. While this review included a number of recommended amendments to the scheme, it did not recommend an increase to the €500,000 house price limit.
The Programme for Government commits to the retention and revision of the HTB scheme. As the Deputy will appreciate, any revisions to the scheme would have to take into account the effective operation of the scheme and the impact any proposed changes would have on the broader housing market.
Question No. 350 answered with Question No. 349.
Tax Reliefs
Ceisteanna (351)
Séamus McGrath
Ceist:351. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance to support revising upwards the maximum property value to qualify for the help to buy scheme. [65409/25]
Amharc ar fhreagra
Reply not received from Department.
Fiscal Policy
Ceisteanna (352)
Erin McGreehan
Ceist:352. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance if he will address the ongoing economic challenges for businesses and workers in north Louth arising from euro-sterling fluctuations, cross-Border price competition and differing VAT regimes; and the planned measures to support stability and competitiveness for Border communities; and if he will make a statement on the matter. [69530/25]
Amharc ar fhreagra
Reply not received from Department.
Question No. 353 answered with Question No. 216.