Written Answers Nos. 21-40
21. Deputy Louise O'Reilly asked the Minister for Transport the application process for higher scales for administrative grades below the grade of assistant principal operated in his Department (details supplied); and if he will make a statement on the matter. [2660/26]
Amharc ar fhreagraEach year my department invites applications from eligible staff across all grades who wish to be considered for assignment to a Higher Scale. To be eligible for consideration for an award of a Higher Scale, an applicant must have 2 years’ service in the grade on the last day of the calendar month preceding the month in which Higher Scales are awarded, have an acceptable sick leave and attendance record and have achieved a ‘Satisfactory’ review in the two most recent PMDS evaluations.
Staff at the grades of Executive Officer (EO), Higher Executive Officer (HEO) and Administrative Officer (AO) are assigned a place on a ranked assignment list, based on a combination of A Years of service in the grade, and B Managers’ appraisal rating, in accordance circular 24/1995.
Appointments in the Clerical Officer grade are made using a ‘50/50 sequencing’ of assignments to Higher Scales such that A the first, and subsequent odd-numbered assignments in the sequence (Category 1) are to be determined by seniority and B the second, and subsequent even-numbered assignments in the sequence (Category 2) are to be determined by Manager’s appraisal rating.
22. Deputy Louise O'Reilly asked the Minister for Transport the details of the monies spent by the DAA on VIP travel and accommodation for the CEO of the DAA; the details of the oversight by his Department of the spending of the DAA; and if he will make a statement on the matter. [2661/26]
Amharc ar fhreagraI wish to thank the Deputy for her question. This falls within the remit of the company. My Department has no role in these arrangements or decisions. Therefore, as the matters raised are a matter for daa I have forwarded your question to daa for direct reply. If the Deputy does not receive a response within ten working days, please advise my Private Office.
23. Deputy Réada Cronin asked the Minister for Transport the reason Sallins train station has not been included as part of the Big Lift Project; when lift access will be granted to Sallins train station; and if he will make a statement on the matter. [2694/26]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport.
Under the Dublin Transport Authority Act 2008 and the Public Transport Regulation Act 2009, the Oireachtas assigned statutory responsibility to the National Transport Authority (NTA) for promoting the development of an integrated, accessible public transport network and public transport infrastructure. The NTA in turn works with the relevant public transport operators, for example Irish Rail, who have responsibility for day-to-day operational issues, to progressively make public transport accessible.
As queries relating to the Big Lift programme are a matter for Irish Rail in the first instance. I have referred your question to the company for direct reply to you. Please advise my private office if you do not receive a reply within ten working days.
24. Deputy Michael Cahill asked the Minister for Transport the measures currently in place to address the lack of late-night public and private transport options in rural areas; and whether his Department has identified this issue as a barrier to the sustainability of rural social and hospitality businesses. [2696/26]
Amharc ar fhreagraAs the Deputy is aware, the regulation of the small public service vehicle (SPSV) industry, including the local area hackney licence, and the provision of public passenger transport services in rural and urban areas, is a matter for the independent transport regulator, the National Transport Authority (NTA), under the provisions of the Consolidated Taxi Regulation Acts 2013 and 2016 and the Dublin Transport Authority Act 2008.
The purpose of the local area hackney (LAH) licence is to offer a part-time SPSV service in a rural community where existing transport services do not serve the needs of the community. The LAH can meet the demand for these services, but it cannot displace any existing SPSV services. Applications are open to any person who wishes to provide this service, subject to the regulations. As of 30 November 2025, there are 25 licensed LAH drivers and 24 licensed LAH vehicles in operation.
The NTA held a public consultation, which closed on 28 November 2025, on proposed changes to the current LAH regulations to increase the LAH licence uptake. The proposed key changes to the regulations are to: (1) permit more than one local area hackney driver to operate the local area hackney; (2) enhance the voice of local communities regarding the transport needs assessment for their area, and (3) reduce the regulatory burden on applicants by giving greater clarity to local communities and applicants on the areas nationwide that are open for applications for LAH licences.
In addition to those key changes, the NTA also proposes to: extend the maximum licence period for vehicles and drivers from 3 years to 5 years; mandate licence holders to demonstrate that they are providing satisfactory service to their community when renewing their licence; reduce the time period in which a licence holder must complete their licence renewals from 12/24 months following expiration to within 3 months of their licence expiry to ensure that a community is not without the required services, and introduce a new fixed penalty notice offence for picking up passengers outside of their permitted local area. The NTA is currently evaluating the feedback from this consultation and the NTA expects to implement any related enhancements in early 2026.
Of the 36 new and enhanced routes launched under Connecting Ireland in 2025, 20 of them include evening services. Two of these routes also include late night services, Route 567 between Carrick-on-Shannon and Drumshanbo has a late-night service every Friday and Saturday, and Route 351 between Galway and Ennis also operates a late-night service.
Given the NTA's responsibility in securing the provision of public transport passenger services in rural and urban areas, I have referred your question to the NTA for further information. Please advise my private office if you have not received a reply within 10 working days.
25. Deputy Michael Cahill asked the Minister for Transport the progress that has been made to increase the availability of taxis in rural areas, particularly during late-night hours; and whether changes to licensing, incentives or pilot schemes are under consideration. [2697/26]
Amharc ar fhreagraThe regulation of the small public service vehicle (SPSV) industry, including the local area hackney, is a matter for the independent transport regulator, the National Transport Authority (NTA), under the provisions of the Consolidated Taxi Regulation Acts 2013 and 2016. I have no role in the day-to-day operations of the SPSV sector.
The purpose of the local area hackney (LAH) licence is to offer a SPSV service in a rural community where existing transport services do not serve the needs of the community. The LAH can meet the demand for these services, but it cannot displace any existing SPSV services. Applications are open to any person who wishes to provide this service, subject to the regulations. As of 30 November 2025, there are 25 licensed LAH drivers and 24 licensed LAH vehicles.
The NTA held a public consultation, which closed on 28 November 2025, on proposed changes to the current LAH regulations to increase LAH licence uptake. The proposed key changes to the regulations are to: (1) permit more than one local area hackney driver to operate the local area hackney; (2) enhance the voice of local communities regarding the transport needs assessment for their area, and (3) reduce the regulatory burden on applicants by giving greater clarity to local communities and applicants on the areas nationwide that are open for applications for LAH licences.
In addition to those key changes, the NTA also proposes to: extend the maximum licence period for vehicles and drivers from 3 years to 5 years; mandate licence holders to demonstrate that they are providing satisfactory service to their community when renewing their licence; reduce the time period in which a licence holder must complete their licence renewals from 12/24 months following expiration to within 3 months of their licence expiry to ensure that a community is not without the required services, and introduce a new Fixed Penalty Notice offence for picking up passengers outside of their permitted local area. The NTA is currently evaluating the feedback from this consultation and the NTA expects to implement any related enhancements in early 2026.
Given the NTA's responsibility in this area, I have referred your question to the NTA for further information. Please advise my private office if you have not received a reply within 10 working days.
26. Deputy Barry Heneghan asked the Minister for Transport the details of passenger demand after 6pm on Route H1 based on ticketing and Leap card data; and if he will make a statement on the matter. [2704/26]
Amharc ar fhreagraAs 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 National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally and for the scheduling and timetabling of these services in conjunction with the relevant transport operators.
In light of the NTA's responsibility in this area, 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.
27. Deputy Barry Heneghan asked the Minister for Transport the current seating capacity on route 15 buses; the average passenger load during peak times; and if he will make a statement on the matter. [2705/26]
Amharc ar fhreagraAs 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 Dublin Bus. 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.
28. Deputy Ged Nash asked the Minister for Transport if he will confirm his Department's current remote work policy for Departmental staff; if there are plans to modify the policy in 2026; and if he will make a statement on the matter. [2716/26]
Amharc ar fhreagraIn accordance with the Civil Service Blended Working Framework, published on 31st March 2022, my Department has implemented its own Blended Working Policy. Since the 1st July 2022, my Department has facilitated flexible blended working arrangements for all eligible staff members, on a pattern of up to a maximum of 5 days over a fortnight period on a 2 days / 3 days alternating pattern for office attendance as determined by business need, with flexibility expected from staff on other days where there are particular business requirements. Certain roles within my department are ineligible for remote work on the basis of their core duties requiring full-time in person attendance.
There are currently no plans to modify the policy.
29. Deputy Pádraig Rice asked the Minister for Transport if he is aware of the issues surrounding parking limitations at Cork Kent Station (details supplied); the actions taken by his Department to address these issues; if alternative parking arrangements are being considered for the station; and if he will make a statement on the matter. [2722/26]
Amharc ar fhreagraAs 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 Iarnród 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.
30. Deputy Peter 'Chap' Cleere asked the Minister for Transport if he will investigate the introduction of free parking at Muine Bheag train station, Carlow; and if he will make a statement on the matter. [2745/26]
Amharc ar fhreagraAs 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 Iarnród 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.
31. Deputy Roderic O'Gorman asked the Minister for Transport when the reduction in the default speed limit on national secondary roads from 100km/h to 80km/h will be implemented as recommended by his Department in the Speed Limit Review in 2023. [2760/26]
Amharc ar fhreagraFollowing the introduction of safer default speed limits on rural local roads in February 2025 and the publication in October 2025 of updated guidelines to guide the rollout of 30km/h zones in urban areas, the third phase of the proposed speed limit changes concerns the reduction in the default speed limit on national secondary roads from 100km/h to 80km/h.
While the Road Traffic Act 2024 has made legislative provision for this change, this has not yet been commenced, as a further legislative change is required to ensure that local authorities will be permitted to set a special speed limit of 100km/h on certain national secondary roads, where they meet the criteria specified in the ‘Guidelines’. This is being addressed by way of updated legislation to be included in the National Vehicle and Driver File Bill 2025.
The General Scheme of this Bill was approved by Government on 15th April 2025 and it is now with the Office of Parliamentary Counsel for drafting. The NVDF Bill is a priority for publication in the current legislative term. Enactment, subject to Oireachtas scheduling, is targeted for the first half of 2026. Following the enactment it is the intention to progress the safe roll out of the third phase of speed limit reductions on national secondary speed limits.
32. Deputy Danny Healy-Rae asked the Tánaiste and Minister for Finance the amount of carbon tax collected for 2024 and 2025; and if he will make a statement on the matter. [2715/26]
Amharc ar fhreagraI am advised by Revenue that the amount of Carbon Tax collected in 2024 and the provisional amount collected in 2025 are €1,067 million and €1,176 million respectively. The provisional figure for 2025 may be subject to revision.
I am further advised that Carbon Tax receipts for previous years are published on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/breakdown/excise-receipts-commodity.aspx.
33. Deputy Carol Nolan asked the Tánaiste and Minister for Finance whether his Department has examined the potential introduction of an excise rebate scheme for licensed premises, modelled on excise relief schemes operating in other sectors; the status of any such examination; and if he will make a statement on the matter. [2540/26]
Amharc ar fhreagra34. Deputy Carol Nolan asked the Tánaiste and Minister for Finance whether he recognises the concerns raised by licensed premises that did not serve food and therefore did not benefit from the reduced 9% VAT rate; whether an excise rebate scheme is being considered as a targeted response to this disparity; and if he will make a statement on the matter. [2541/26]
Amharc ar fhreagra35. Deputy Carol Nolan asked the Tánaiste and Minister for Finance whether any initial or indicative costing has been carried out by his Department in relation to a proposed excise rebate scheme for licensed premises; if he will indicate whether such a scheme could be delivered through existing excise administration mechanisms; and if he will make a statement on the matter. [2542/26]
Amharc ar fhreagra36. Deputy Carol Nolan asked the Tánaiste and Minister for Finance whether he will set out any indicative timelines for decisions regarding an excise rebate scheme for licensed premises, including whether it is under consideration for inclusion in a future Budget or finance Bill; and if he will make a statement on the matter. [2543/26]
Amharc ar fhreagraI propose to take Questions Nos. 33 to 36, inclusive, together.
Excise duty on alcohol is governed by EU law, with which Irish excise law is obliged to conform. The Alcohol Structures Directive (Council Directive 92/83/EEC) lays down a harmonised approach to excise duties on alcohol in the EU. It defines alcoholic beverages and sets out the basis on which excise duties on such products are to be established by Member States, as well as the conditions for the application of reduced rates and special regimes. In Ireland, the excise duty takes the form of Alcohol Products Tax (APT) and is provided for in Chapter 1 of Part 2 of the Finance Act 2003 (as amended).
The rate of APT applying to a particular alcoholic beverage depends on the category it falls within and its alcohol content which is expressed as the percentage of volume. Reduced APT rates can only be applied in limited circumstances, the main ones being for lower strength products and for independent small producers of beer, cider or perry, and these types of relief, which are allowed under the Directive, have already been introduced into Ireland's legislation as a feature of our APT regime. The Directive does not allow scope for the taxation of alcohol to be based on packaging format (such as different rates for kegs versus bottles or cans) nor on the point of consumption (such as different rates depending on whether the alcohol product is consumed in licensed premises or elsewhere).
Therefore, an excise rebate in respect of alcohol sold or consumed in licensed premised, as the Deputy is suggesting would not be compatible with the Alcohol Structures Directive. In addition, it is also probable that any arrangement to provide a payment or credit to certain businesses (such as licensed premises generally, or those of particular sizes or in particular types of location) would constitute a State aid and, therefore, would be restricted by the rules relevant to State aid.
In addition, the VAT rating of goods and services is governed by the EU VAT Directive with which Irish VAT law is required to comply. Under the VAT Directive, Member States are obliged to apply their standard VAT rate to the sale of alcohol products, and therefore, Ireland applies its standard rate of 23% to all alcohol products. There is no scope under the Directive for Ireland to introduce a lower rate or rebate in respect of VAT on alcohol.
Finally, it is worth noting that there has been no general increase in excise duty rates for alcohol since in 2014. The table provides details of the tax on a pint of beer since then and shows that, while the retail price of beer rose over the period, the excise duty remained unchanged and, therefore, the total tax as a percentage of the retail price of each pint is now lower than it was more than a decade ago.
Table: Retail price of a pint of beer, and tax as % of price
|
Year |
|
Price includes - |
|
|
Total tax as a % of retail price |
|
|
Price* |
Excise** |
VAT |
Total Tax |
|
|
2025 |
€6.51 |
€0.54 |
€1.22 |
€1.76 |
27% |
|
2014 |
€4.67 |
€0.54 |
€0.87 |
€1.41 |
30.20% |
|
Change |
€1.84 |
€0.00 |
€0.35 |
€0.35 |
3.2%pt. |
|
|
Increase |
Nil |
Increase |
Increase |
Decrease |
Notes: * Based on Central Statistics Office (CSO) data.
** Assumes alcohol strength (abv) of 4.2%.
Source: Revenue
37. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance to provide details of the changes to the way in which income from carer's allowance is assessed for tax in 2026; and if he will make a statement on the matter. [2621/26]
Amharc ar fhreagraThere is a long-standing data sharing arrangement between both Revenue and the Department of Social Protection (DSP) which facilitates the operation of both the tax and welfare systems. Data has been shared in relation to taxable welfare payments such as pensions and long-term benefit payments for a number of years, which allows tax to be deducted through the year in real-time, instead of creating a full year’s tax bill at the end of the year.
This has not previously been the case for Carer’s Allowance and Carer’s Benefit. As this data had not been shared between DSP and Revenue previously, it has been the recipient’s responsibility to declare this income to Revenue in a tax return. Carer's Allowance and Carer's Benefit are subject to Income Tax but are exempt from USC and Pay Related Social Insurance.
From 1 January 2026, Revenue is receiving information on Carer’s Allowance as well as Carer’s Benefit payments from DSP. DSP already report information on a significant number of taxable DSP payments to Revenue, including Jobseekers Benefit, Maternity Benefit, One-Parent Family Payment, State Pension (Contributory or Non-Contributory) and Bereaved Partners Contributory Pension. The reporting by DSP of Carer’s Allowance and Carer’s Benefit brings the treatment of them in line with these other DSP payments.
Where a person in receipt of payments from DSP also has an additional source of employment or occupational pension income, the mechanism used to collect tax due is by reducing the person’s annual tax credits and rate band, by the annual amount of their DSP income. This ensures that the DSP payment is paid gross to the recipient, while the salary or pension, as paid by their employer, will have any tax due on both the DSP income and the employment deducted from it.
The DSP now provides Revenue with information detailing the taxable amount of carer’s income received. This means that any tax due on carer’s income will be deducted throughout the year via a reduction in tax credits and rate bands in the same manner as other taxable DSP payments. This will minimise the risk of a recipient owing tax on carer’s income at the end of 2026, as they will be paying the correct tax due on their income throughout the year. If an individual stops receiving a carer's payments during the year, DSP will notify Revenue, and an amended Tax Credit Certificate will issue to confirm the recipient’s records have been updated accordingly.
A person’s tax liability will depend on his or her personal circumstances, available tax credits, and any other income that her or she may have. Many of those who receive Carer's Allowance will not have a tax liability, due to their income level being below the taxation threshold, or they have sufficient tax credits to reduce their liability to nil.
I have been informed by Revenue, that in conjunction with the DSP, they met with Family Carers Ireland and Care Alliance Ireland last year to confirm information detailing the taxable amount of carer’s income would be shared in the same way they do for the State Pension and other taxable DSP payments mentioned above.
38. Deputy Louise O'Reilly asked the Tánaiste and Minister for Finance the application process for higher scales for administrative grades below the grade of assistant principal operated in his Department (details supplied); and if he will make a statement on the matter. [2650/26]
Amharc ar fhreagraThe established practice in my Department is that assignment to Higher Scales for grades below Assistant Principal Officer is determined solely on the basis of seniority, with suitability confirmed by the staff member’s line manager. In accordance with the relevant Circular, staff representative bodies and management have the opportunity to agree a process for such assignments, and this arrangement operates within my Department.
Officers transferring into the Department at these grades retain their accrued seniority for this purpose. The Department also complies with the agreed percentage of staff at Higher Scales, which are reviewed and assigned on a quarterly basis.
39. Deputy Louise O'Reilly asked the Tánaiste and Minister for Finance if he is aware that a person who is working short hours due to a disability (a person on dialysis) can find themselves without sufficient tax paid to benefit from the renters tax credit; if there is a mechanism for them to avail of the credit; and if he will make a statement on the matter. [2663/26]
Amharc ar fhreagraThe Rent Tax Credit (RTC) may be claimed by taxpayer units in respect of qualifying rent paid in 2022 and subsequent years to the end of 2028. A taxpayer unit is either an individual with any personal status who is singly assessed or a couple in a marriage or civil partnership who have elected for joint assessment, in which case they are counted as one taxpayer unit. The value of the credit for 2022 and 2023 was €500 for a singly assessed individual and €1,000 for a jointly assessed couple. For subsequent years, the value of the credit has increased to €1,000 for a singly assessed individual and €2,000 for a jointly assessed couple.
It is a general principle that in order to avail of income tax reliefs a person must pay income tax. Therefore, the amount of RTC that can claimed will depend on the amount of rent paid and the amount of income tax paid by the claimant. The extent to which a taxpayer unit benefits from a tax credit, through a reduced tax liability and/or receipt of a refund for overpayment of a tax liability, is determined by their gross tax liability and the use of other tax credits and reliefs. Taxpayers who claim the RTC may not benefit fully from this credit as a result of other reliefs, deductions and tax credits already reducing their net tax liability to nil.
40. Deputy Joe Neville asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation when publication of the IPA' s annual directory and diary will resume, it being an important permanent source of public information; and if he will make a statement on the matter. [2610/26]
Amharc ar fhreagraThe Minister has been informed that the IPA is not planning to resume the Annual Directory and Diary in its previous format with the last edition published for 2024. The IPA is, however, planning to incorporate a members' digital resource within the second phase of development of the Institute's new website which was launched last year. This resource will be developed in accordance with the General Data Protection Regulation (GDPR) and will be available from 2027 onwards.
