Written Answers Nos. 21-42
21. Deputy Rose Conway-Walsh asked the Minister for Transport when the increase of up to 5%, promised in July 2025, will be paid to recipients of the CIÉ pension; and if he will make a statement on the matter. [6786/26]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. As a commercial semi-state body, Córas Iompair Éireann (CIÉ) are responsible for the provision of pension schemes for their employees.
Following on from the constructive and collaborative approach of the Trade Union Group and CIÉ management in reaching agreement on a pathway forward as of May 2025, my Department are currently engaging with CIÉ as well as financial advisors at NewERA, the Pensions Authority and the Department of Public Expenditure, Infrastructure, Public Services, Reform and Digitalisation on the next steps in progressing the agreement and bringing CIÉ pensions onto a more stable footing for the benefit of active, and retired scheme members, including review of the relevant statutory instruments and the matter of increases to pension payments.
My Department and all relevant stakeholders are endeavouring to achieve the same at the earliest, keeping in line with the appropriate procedures, compliance with all applicable requirements, and necessary approvals as part of the formal process, which is now underway.
Decisions regarding pension increases are ultimately a matter for the CIÉ Board as informed by actuarial advice and are subject to requirements imposed by statute and scheme rules. Accordingly, I have referred this aspect of the Deputy's question to CIÉ for direct reply. Please advise my private office if you do not receive a reply within ten working days.
22. Deputy Barry Heneghan asked the Minister for Transport the details of all works completed since 2020 and all works planned for the period 2026 to 2030 at all DART stations and platforms on the Dublin southside network; the type of works carried out or proposed, the year of completion or planned delivery, the current status, and the funding source for each station, in tabular form; and if he will make a statement on the matter. [6799/26]
Amharc ar fhreagraAs the Deputy may be aware, the National Transport Authority (NTA) has responsibility for the planning and development of public transport infrastructure in the Greater Dublin Area (GDA) including, in consultation with Iarnród Éireann, the DART+ programme and the maintenance and upgrades of DART stations and platforms.
The DART+ programme which comprises five different projects in and around the GDA will triple the length of the electrified network from circa 50km to 150km and double city centre capacity from 26,000 passengers per hour per direction to 52,000 during peak hours. This will significantly enhance access to high capacity public transport across the GDA.
DART+ Coastal South aims to improve DART services on the existing DART line south of Dublin City, with the current focus on enhancing services between Bray and Greystones. DART+ Coastal South will be delivered in 2 distinct stages:
• Stage 1: Infrastructural enhancements and upgrades to enable an increase in train frequency from 2 to 3 trains per hour/direction between Bray and Greystones.
• Stage 2: Infrastructure enhancements to enable an increase in train frequency from 6 to 12 trains per hour/direction between Dublin Connolly and Bray (Daly) Stations.
A non-statutory public consultation on the Emerging Preferred Option for DART+ Coastal South, Stage 1 Bray to Greystones Capacity Enhancements, was carried out by Iarnród Éireann in Q4 2025.
The NDP Sectoral Investment Plan, which was published by the Department of Transport in November 2025, also provides funding to progress the extension of the DART to Wicklow Town. This extension is to be progressed around 2029, using battery-electric DART+ Fleet.
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 days.
23. Deputy Michael Cahill asked the Minister for Transport to expedite funding for the main street and footpath through Cahersiveen town; and if he will make a statement on the matter. [6804/26]
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 N70.
The Government is committed to reducing road deaths and creating safer roads for everyone in Ireland.
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.
24. Deputy Réada Cronin asked the Minister for Transport the reason a stop is not being considered in Kilcock, County Kildare under the proposed DART+ Programme; the alternatives that will be explored for DART access for residents, if no stop is put in place; and if he will make a statement on the matter. [6993/26]
Amharc ar fhreagraAs the Deputy may be aware, the National Transport Authority (NTA) has responsibility for the planning and development of public transport infrastructure in the Greater Dublin Area (GDA) including, in consultation with Iarnród Éireann, the DART+ programme.
The DART+ programme which comprises five different projects in and around the GDA will triple the length of the electrified network from circa 50km to 150km and double city centre capacity from 26,000 passengers per hour per direction to 52,000 during peak hours. This will significantly enhance access to high capacity public transport across the GDA.
DART+ West will provide an extension of DART services from the City Centre to M3 Parkway and Maynooth, and the construction of a new depot and city centre enhancements.
Conditional Planning approval for DART+ West was granted by An Coimisiún Pleanála for DART+ West in July 2024. In addition, procurement for DART+ South West and West is progressing with pre-qualification questionnaires (PQQ) notices for Design and Build works advertised in May 2025.
Funding secured under the NDP Sectoral Investment Plan, published by my Department in November 2025, will see construction start before 2030 on the DART+ programme, beginning with DART+ West, which is the crucial enabler of the rest of the programme.
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 days.
25. Deputy Martin Daly asked the Tánaiste and Minister for Finance the current regulations governing the issuing of vehicle registration plates by motor factors and other suppliers; if controls exist requiring proof of ownership prior to the production of number plates; if his Department is aware of concerns regarding the use of false or fraudulently obtained plates in criminal activity; and if consideration will be given to strengthening the regulatory framework in order to prevent the misuse of number plates. [6747/26]
Amharc ar fhreagraThe Finance Act 1992 (as amended) provides for the registration of vehicles, the charging of vehicle registration tax and the assignment of a unique identification mark to each vehicle upon registration. The Vehicle Regulation and Taxation Regulations, 1992 (as amended), set out the detailed requirements for the format of vehicle registration plates.
It is an offence to display a false registration number, the wrong registration number on a vehicle, or the registration plate in an incorrect format. Revenue and An Garda Síochána actively collaborate to tackle vehicle registration offences, which include regular engagement on multi-agency checkpoints. These joint efforts aim to ensure compliance with vehicle registration legislation and deter illegal activities.
The issue of false registration plates is of cross-Departmental policy relevance, having regard to the role that correct vehicle identification has in the areas of road safety, law enforcement, and vehicle taxation. The potential for additional regulatory measures for vehicle licensing is a matter which is being considered by examining international best practice so as to develop and recommend suitable options to improve compliance with requirements in the State. This examination will include consideration of the experience of other jurisdictions regarding the effectiveness of the operation of different regulatory frameworks and solutions, including lessons they have learnt from approaches that were found not to be successful in practice.
This work will be undertaken during 2026 on an interdepartmental basis. Any changes to the current framework would have to be informed by the relevant State enforcement and regulatory bodies impacted.
26. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance if he will ensure that none of the Collective Investment in Transferable Securities will be invested in military or defence focused EFT’s in order to comply with Ireland's neutrality stance. [6661/26]
Amharc ar fhreagraThe framework for regulated collective investment schemes is set out at an EU level in two Directives –
• Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities
• Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011 on Alternative Investment Fund Managers
These Directives establish uniform rules on eligible assets, diversification, risk management, investor protections and disclosure obligations for Undertakings for Collective Investment in Transferable Securities (UCITS) and Alternative Investment Funds (AIFs).
The regulatory framework that is applied to such investment vehicles is a framework that has been agreed at EU level.
27. Deputy Peter 'Chap' Cleere asked the Tánaiste and Minister for Finance if permission will be given to organisations (details supplied) and other funded bodies by the Revenue Commissioners for a stay on the disclosures required by 30 January 2026 to 30 June 2026; and if he will make a statement on the matter. [6672/26]
Amharc ar fhreagraFollowing the Supreme Court judgement in October 2023 in The Revenue Commissioners v Karshan (Midlands) Ltd t/a Domino’s Pizza, Revenue encouraged businesses to review their workforce model in light of the five-step framework outlined in the judgement, and to regularise their tax position. Subsequently, Revenue published detailed guidance in May 2024 in its Tax And Duty Manual Revenue Guidelines for Determining Employment Status for Taxation Purposes Part 05-01-30, available at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-01-30.pdfv.
Revenue recognised that prior to the judgment in October 2023, some employers, acting in good faith, may have misclassified employees for tax purposes as persons engaged in contracts for services. It is in this context, in September 2025, Revenue announced a disclosure initiative aimed at employers who are potentially impacted by the Supreme Court judgment. This initiative incentivises such employers to make a disclosure in respect of 2024 and 2025, the years following the Supreme Court judgement, arising from bona-fide classification errors.
The disclosure initiative gives businesses that may have misclassified employees as contractors the chance to make a disclosure in respect of payroll tax errors in 2024 and 2025. Detailed guidance on this disclosure initiative is set out in Tax and Duty Manual ‘Settlement arrangement arising from Revenue v Karshan (Midlands) Ltd. trading as Domino’s Pizza’ which is available at www.revenue.ie/en/tax-professionals/tdm/compliance/audit-and-other-compliance-interventions/karshan-settlement-guidance/karshan-disclosure-opportunity-guidance.pdf.
To avail of the settlement terms outlined, all disclosures should be submitted to Revenue no later than the 30 January 2026. Employers must either pay the liability to Income Tax, USC and PRSI (Employee and Employer) in full via REVPAY or request, at the time they submit the disclosure (i.e. by 30 January 2026), to enter a Phased Payment Arrangement for the liability.
Revenue is aware that some businesses that are reviewing the status of employees or contractors are concerned that they will not have fully completed the review by the 30 January deadline.
Revenue issued a Press Release on 15 January 2026, clarified to those businesses who are preparing disclosures that if, after the submission deadline, there is a need to amend the details of a disclosure which has already been submitted, Revenue will accept those amendments in accordance with the Code of Practice for Revenue Compliance Interventions, provided that the original disclosure was made on a best-efforts basis, the amendments do not arise from careless or deliberate behaviour, the amendments are not material in nature, the declared liability is paid or a PPA is requested, and critically, employees who work for the business are properly classified and PAYE/PRSI is being operated through the PAYE system for 2026.
In such cases, Revenue will continue to regard the disclosure as qualifying.
The disclosure opportunity is available to all employers in the State equally.
28. Deputy John Connolly asked the Tánaiste and Minister for Finance whether his Department will consider increasing the price threshold for the help to buy scheme to match the price ceiling applied to the first home scheme in Galway; and if he will make a statement on the matter. [6710/26]
Amharc ar fhreagraThe Help to Buy (HTB) incentive, is a tax-based scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. It also aims to encourage additional supply of new houses by supporting demand.
HTB provides 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.
For a property to qualify for the HTB scheme, it must be new or converted for use as a dwelling, having not been previously been used as a dwelling. Additionally, the purchase value/approved valuation of the property must not exceed €500,000. The terms of the scheme are set out in section 477C of the Taxes Consolidation Act 1997 and must be applied, by Revenue, as provided for in the legislation.
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. To date the average property value of approved HTB claims was €360,500.
The First Home Scheme (the FHS) is a shared equity scheme, funded by the Minister for Housing, Local Government and Heritage and the participating lenders: the Bank of Ireland, Allied Irish Banks Plc and Permanent TSB Plc.
The FHS Designated Activity Company (DAC) is fully responsible for the operation of the FHS on behalf of all shareholders, including price ceiling reviews.
I am advised that at its launch, the FHS DAC announced it would review all price ceilings at six month intervals.
I am further advised the DAC take into account a range of factors as part of these reviews, including the median price and volume of new builds purchased by first time buyers in each local authority area including at sub county level where relevant.
The FHS property price ceilings are set out on the scheme's website:
www.firsthomescheme.ie/about-the-scheme/property-price-ceilings/.
Finally, I understand the property price ceiling under the FHS for a property in Galway City is €475,000 and in Galway County is €450,000. Accordingly, the purchase value/approved valuation of a property under HTB which is capped at €500,000, exceeds the price ceilings for properties under the FHS in Galway.
29. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he can examine a taxation matter raised in correspondence (details supplied);; and if he will make a statement on the matter. [6884/26]
Amharc ar fhreagraCapital 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.
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.
CAT thresholds are not correlated with property prices. A range of other factors must be considered when calibrating the group thresholds. Some of these policy considerations were examined by my officials in last year’s Tax Strategy Group (TSG) paper. The paper can be found at the following link: https://assets.gov.ie/static/documents/TSG_25-05_Capital_Taxes.pdf.
In line with the Programme for Government commitment to maintain a broad tax base CAT forms part of a suite of taxes which aim to address an over reliance on corporate tax and income tax.
The Deputy should note that there are significant costs associated with any change to CAT thresholds, and this has to be balanced against competing Government priorities. However you should be aware that I do recognise the burden of capital taxation, and in this regard I have asked my officials to keep the group thresholds under review as part of the annual Finance Bill/ Budget cycle.
30. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance if will consider a grace period, payment plans, or a disregard for the newly discovered liability of income tax accrued by those in receipt of carer's payment as a result of the new sharing of data on payments from the Department of Social Protection to the Revenue Commissioners from 2026 onwards; and if he will make a statement on the matter. [6912/26]
Amharc ar fhreagraCarers play a fundamental supporting role in society and the Government is committed to supporting individuals and families with caring responsibilities. This is acknowledged by the broad range of commitments in the Programme for Government to improving supports for carers.
It is important to state that there has been no change in the income tax treatment of Carer’s Allowance and Carer’s Benefit. It is a long-standing position that Carer’s Allowance and Carer’s Benefit are subject to Income Tax but are exempt from USC and Pay Related Social Insurance.
There 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. 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.
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.
Last year it was agreed by the Department of Social Protection and the Revenue Commissioners that, from January 1st 2026, information on Carer's Allowance/Benefit payments will be included in the Taxable Payments Report shared directly with Revenue.
As a result of this change, Revenue adjusts the tax credits and rate band allocations of recipients of Carer’s income payments in-year to ensure the full amount of tax is collected at source. This aligns the taxation of Carer’s income with other taxable DSP payments and significantly reduces the risk of an end-of-year liability.
It should be noted that not all carers who are in receipt of Carer’s income will have a tax liability, particularly if their income level is below the taxation threshold, or they have sufficient tax credits to reduce their liability to nil. The level of income tax payable, if any, on such income is determined by the personal circumstances of the recipient, taking into account factors such as the individual's other sources of income and the available tax credits and standard-rate band.
The final taxation position for individuals, can only be quantified when they submit their annual income tax return. When submitting their return, taxpayers can claim any additional credits or reliefs such as health expenses and declare any additional income such as Carer’s income for the relevant period. Once the return is submitted, the additional income declared will be included for the purposes of calculating their tax liability.
Revenue advises me, that in conjunction with DSP, they met with Family Carers Ireland and Care Alliance Ireland in April 2025 to outline the rationale for the new process and to discuss measures aimed at reducing the administrative burden for carers. Revenue also wrote to approx. 34,600 individuals to advise them of this change. On 19 November 2025, Revenue established a dedicated phone line at 01-738 36 37 for any queries arising from the letters issued.
Revenue have confirmed that it is not carrying out a review of prior years in respect of Carer’s Allowance or Carer’s Benefit, solely as a result of this change. The focus of the new process is on the timely collection of any tax on a forward-looking basis. However, should an underpayment of income tax arise on foot of the declaration of taxable income such as Carer’s Allowance or Carer’s Benefit, Revenue will seek to minimise any potential hardship in such cases, by collecting the liability through a reduction of a taxpayer’s tax credits over an extended 4-year period, from 2027 onwards.
I am further advised that Revenue is open to engaging with taxpayers on their individual circumstances and will work with them to agree appropriate arrangements where needed.
31. Deputy Emer Currie asked the Tánaiste and Minister for Finance the additional fiscal supports, the Government is considering addressing concerns expressed by private landlords in advance of forthcoming rental reforms to prevent further landlord exits from the private rental market; and if he will make a statement on the matter. [6913/26]
Amharc ar fhreagra32. Deputy Emer Currie asked the Tánaiste and Minister for Finance in light of forthcoming rental regulations, whether consideration has been given to increasing the value of the residential premises rental income relief; whether any additional tax measures or reliefs are under consideration to retain existing landlords and encourage continued investment in the private rental sector; and if he will make a statement on the matter. [6914/26]
Amharc ar fhreagraI propose to take Questions Nos. 31 and 32 together.
The Residential Premises Rental Income Relief (RPRIR) was introduced by section 21 of Finance (No. 2) Act 2023. It is an income tax relief for individual landlords of rented residential property. The relief can reduce the tax due on rented residential income by up to €600 in 2024, €800 in 2025 and €1,000 in 2026 and 2027. The Programme for Government, "Securing Ireland's Future", commits to continuing the credit.
In relation to additional tax-based measures to support landlords in the residential rental sector, it should be noted that proposals for the introduction of new tax measures or the amendment of existing tax reliefs, 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.
As the Deputy will appreciate, 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 the sound management of the public finances.
33. Deputy Ruairí Ó Murchú asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the capital budget allocation for the Revenue Commissioners in the years 2025 and 2026, in tabular form; and if he will make a statement on the matter. [6823/26]
Amharc ar fhreagraThe Office of the Revenue Commissioners operates under the aegis of the Minister for Finance. Their capital allocation for 2025 and 2026 is set out in the table below. The capital allocations for both years was allotted under subhead A.2 Administration Non-pay.
In 2025, Revenue’s capital allocation was primarily directed towards Vehicles and Frontier Management Related spending. The main cost drivers were:
Rosslare Europort infrastructure and related frontier management requirements.
Expenditure associated with the seized vessel MV Matthew, including maintenance, crewing, and ongoing detainment costs.
Additional capital funding was allocated for Customs and SPS permanent infrastructure at Rosslare Europort, developed by the OPW to enable compliance with EU customs, SPS, and official food control requirements for goods moving between Ireland and the UK.
In 2026, the focus shifts toward the final capital payment related to the Rosslare infrastructure project, alongside allocations forming part of Revenue’s broader 2026–2030 capital programme under the National Development Plan. Planned expenditure this year includes:
• Digital Capital Investment, covering in-house software development (CAUD), software licences, and computer hardware.
• Frontier Management Detection Equipment, including cutter vessels, motor vehicles, and scanning technologies used across ports, airports, mail centres, and inland enforcement.
• Office refurbishments and furniture/fittings across Revenue locations.
• Enhanced Port Infrastructure at Rosslare, developed by OPW on behalf of Revenue and other government agencies.
|
2025 |
2026 |
|
€36,691,000 |
€23,290,000 |
34. Deputy John Clendennen asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation for an update on the Office of Public Works’ engagement in relation to a site (details supplied); the current status of any assessments, conservation works or development proposals at the site; the plans in place or under consideration for its future development and public access; and if he will make a statement on the matter. [6743/26]
Amharc ar fhreagraDurrow Abbey, Co. Offaly, is an important monastic settlement located approximately eight kilometres north of Tullamore, Co. Offaly. It is the site of a 6th century monastery founded by St. Colmcille. Durrow or Dairmagh (The Plain of Oaks) was a major centre of learning and monasticism and has a connection with Iona in Scotland.
Durrow Cross, graveslabs and motte, located within the circa 80 acre Durrow Demesne, are National Monuments (Nos. 313 and 678) in the care of the Office of Public Works (OPW). St Columba’s Church, which houses the Durrow High Cross, is also a National Monument in State care and dates from the late medieval period. This High Cross is 3.16 meters tall and elaborately carved.
St. Columba's Church was closed to the public in 2020 due to concerns regarding the condition of the building fabric and the safety of visitors. Detailed condition surveys were commissioned to inform the scope of necessary conservation and electrical upgrading works. Off-site conservation repairs to the pews are underway in Trim and on site repairs to the floor and pews will be undertaken by the OPW carpenters and joiners in the coming months.
Currently, visitors can view the Durrow High Cross through a screen at the Church entrance. This is a necessary temporary measure while interior maintenance and conservation works are being completed.
Extensive roofing repair works were completed successfully to the Gate Lodge in 2025 at the Kilbeggan entrance to the demesne. This was to prevent water ingress and arrest further deterioration of this building, following a spate of vandalism.
The re-opening of St. Columba's Church to visitors is a high priority project for the OPW in 2026.
35. Deputy John Clendennen asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation for an update on the Office of Public Works’ engagement in relation to a site (details supplied); the current status of any assessments, conservation works or development proposals at the site; the plans in place or under consideration for its future development; and if he will make a statement on the matter. [6744/26]
Amharc ar fhreagraThe OPW owned properties at Daingean Reformatory, Co.Offaly are occupied by the National Museum of Ireland, and are used to store artifacts as part of the national collection since 1979. The site has recently been used to temporarily store building materials associated with the delivery of a new Garda Headquarters in Portlaoise. OPW have carried out minor maintenance works to the carpentry wing, the roof of the laundry building and the North East wing over the past two years. Beyond the routine & incremental maintenance, there are currently no further conservation works or development proposals planned.
36. Deputy John Clendennen asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the current status of considerations by a State body in relation to a location (details supplied); the timeframe within which a decision is expected to be made regarding its future status or development; and if he will make a statement on the matter. [6745/26]
Amharc ar fhreagraIn line with OPW’s Policy in managing surplus vacant properties and sites, the former Meteorological Station at Birr, Co. Offaly was offered to other state bodies and Offaly County Council expressed an interest in acquiring the property.
In accordance with the DPER Circular 11/15: Protocols for the Transfer and Sharing of State Property Assets, the market value of the property is determined by Tailte Éireann and is binding on both parties.
Tailte Éireann recently provided the market value for the former Meteorological Station and a letter of offer has issued to the Council advising that the Commissioners of Public Works in Ireland are agreeable to offering the property for sale to the Council at the current market value, as determined by Tailte Éireann.
The acquisition of the property is currently under consideration by Offaly County Council.
37. Deputy John Clendennen asked the Minister for Enterprise, Tourism and Employment the extent of existing economic, trade and investment links between Ireland and a state (details supplied); if he will provide an overview of current engagement by his Department and its agencies; and if he will make a statement on the matter. [6736/26]
Amharc ar fhreagraAs Minister for Enterprise Tourism and Employment I am committed to strengthening and expanding our trade and investment relations with the US. The US is Ireland’s largest trading partner and as Minister my department and agencies are eager to promote international trade and investment, for instance by undertaking overseas trade missions and other promotional events led by Government Ministers.
Ireland also regularly receives inward trade related visits, and the Government stands ready to support and engage with these visits and welcomes all bipartisan initiatives that consolidate, deepen and enhance the two-way economic relationship.
The Central Statistics Office (CSO) compiles statistical data in relation to imports and exports. These statistics can be found on the website cso.ie. The CSO provides data on a country/state level and therefore, while data is available for imports and exports from USA, the more detailed breakdown for the State of Tennessee in USA is not available:
However, recent research paper carried out by the Department of Foreign Affairs and Trade for 2024 indicates the following:
Tennessee and Ireland:
Number of companies and employees:
There are over 4,000 employees in 9 Irish owned companies in Tennessee.
There are over 2,000 employees in 6 Tennessee owned companies in Ireland.
Trade:
In 2024, export trade in goods from Ireland to Tennessee was valued at $8.1bn with the top three sectors being in Pharmaceuticals, Medical devices and Metals and Minerals.
In the same period export trade in goods from Tennessee to Ireland was valued at $101m, a 13.4% growth since 2023, with the top three sectors being in Pharmaceuticals, Medical devices and Electrical Machinery.
FDI
Since 2020, companies from Ireland have invested 6 projects into Tennessee which are expected to generate $115m in capital expenditures and create 669 direct jobs and 1,621 indirect jobs with an economic impact of €164m.
Top Sectors for investment include Software and IT Services, Biotechnology and Business Services.
In the same time period companies from Tennessee have invested 7 projects into Ireland with are expected to generate $116 m in capital expenditures and create 397 direct jobs and 1,447 indirect jobs with an economic impact of $307m.
Top Sectors for investment include Software and IT Services, Textiles and Transportation and Warehousing.
Tourism and Diaspora:
There is a direct flight to Nashville from Dublin and in 2023 there were 14,400 visitors from Tennessee to Ireland.
In the same period there were 4,095 Irish visitors to Tennessee.
There were over 616,380 people in Tennessee with Irish heritage in 2023 representing 8.6% of the population.
Research Partnerships:
The University of Tennessee and Maryville college have partnerships with Irish institutions and there are currently 17 Academic projects and 3 non-academic projects ongoing.
38. Deputy John Clendennen asked the Minister for Enterprise, Tourism and Employment the number of companies (details supplied) that currently have operations or employment in Ireland; the type and location of these operations; and if he will make a statement on the matter. [6737/26]
Amharc ar fhreagraCentral to IDA Ireland’s strategy, ‘Adapt Intelligently: A Strategy for Sustainable Growth and Innovation, 2025-29’ is an emphasis on partnering with the existing base of 1,800 clients from across the globe to identify opportunities to safeguard and strengthen their long-term investment in Ireland. IDA supports clients to increase the competitiveness of their Irish operations through investment in research, development & innovation, digitalisation, talent development and sustainability, positioning them to capture new growth opportunities.
The strategy also includes an ongoing focus on identifying new opportunities associated with FDI growth drivers of AI & digital, semiconductors, sustainability and health. These growth drivers are well aligned to the core sectors and territories in Ireland’s existing FDI base and will help shape IDA’s continued focus on attracting new investment to Ireland.
IDA Ireland enjoys strong partnerships with US investors and these partnerships have been built over many decades. The US is Ireland’s largest source of FDI, with over 900 client operations employing more than 210,000 people equating to almost 10% of Ireland’s workforce.
Ireland is home to 6 companies headquartered from Tennessee, employing 678 people throughout Ireland. Tennessee’s economy continues to demonstrate strong momentum, driven by population growth, a competitive cost base, and sustained investment. Tennessee is developing a growing presence in Business services, Manufacturing and Financial service sectors.
IDA Clients Companies headquartered in Tennessee are set out below:
|
Company |
|
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Continental Traffic Service Incorporated |
|
|
Ministry Brands Holdings, LLC |
|
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Nc2 Media |
|
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Radio Systems Corporation |
|
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Sedgwick Claims Management Services (Parent) |
|
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Unum Group |
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39. Deputy John Clendennen asked the Minister for Enterprise, Tourism and Employment the level of Irish investment in a location (details supplied), in each of the past five years; the investments supported by Enterprise Ireland; whether it is considered a strategic location for future Irish outward investment; and if he will make a statement on the matter. [6738/26]
Amharc ar fhreagraMy Department does not collate data on annual levels of Irish investment in other countries or regions. The Deputy may wish to seek this information from the Central Statistics Office.
Enterprise Ireland's network of overseas offices supports Irish companies as they expand internationally by advising on market entry, identifying opportunities, and helping them overcome barriers. Market Advisors located in each office offer local market intelligence, industry knowledge, and insights into high-growth sectors. Enterprise Ireland has seven offices in the US and the State of Tennessee is managed from its Austin office. There are a number of EI client companies with a presence in Tennessee.
Enterprise Ireland does not offer direct financial support for client expansions outside of Ireland, but works closely with client companies that are seeking to establish a presence in the US, including by assisting with introductions to relevant State Economic Development representatives. EI also works with the Department of Foreign Affairs to identify particular strategic opportunities for Irish companies. In Tennessee, there are emerging opportunities in the MedTech, Energy and Data Centres. Enterprise Ireland will participate in the SXSW in Austin in March 2026 in collaboration with the Memphis Chamber.
40. Deputy Cathal Crowe asked the Minister for Enterprise, Tourism and Employment the number of IDA-supported jobs in each county at the end of 2025, on a county-by-county basis, in tabular form; and if he will make a statement on the matter. [6755/26]
Amharc ar fhreagraForeign Direct Investment is a key element of our economic strategy, with investments by IDA Ireland client companies consistently generating highly skilled jobs nationwide. In this context, I launched IDA Ireland's current strategy, ‘Adapt Intelligently: A Strategy for Sustainable Growth and Innovation 2025-29', in February last year. Central to the IDA’s strategy is an emphasis on partnering with existing clients to identify opportunities to safeguard and strengthen long-term investment in Ireland, alongside attracting new investment to Ireland in FDI growth drivers including digitalisation and AI, semiconductors, health, and sustainability.
Supporting job creation in all regions is central to the work of my Department and our enterprise development agencies. In this regard, IDA client-company employment increased to 312,468 in 2025 and there are currently 169,967 people employed in IDA client companies outside Dublin, with FDI employment in every region and every county of Ireland. This represents 54% of all IDA client-company employment nationally.
Under its current strategy, IDA is targeting 550 of a total 1,000 investments to regional locations. The first year of this strategy, 2025, saw IDA Ireland achieving the highest ever number of investments, 323, a 38% increase on 2024, which are expected to create over 15,300 additional jobs in the coming years. 183 investments, 57% of all investments in 2025, were in regional locations.
The number of jobs at companies supported by Enterprise Ireland also showed a net increase of 2,938 last year, rising to 232,425. 12,608 jobs were created by EI supported companies last year, 69% of these jobs were located outside the Dublin region - with all nine regions recording jobs growth.
In addition, the 31 Local Enterprise Offices supported 40,285 jobs in 2025, the highest level since their establishment. LEO client companies created 7,261 new jobs last year- a 7% increase on 2024. 82% of these new jobs were created outside Dublin, highlighting the impact of targeted local supports.
As requested by the Deputy, the number of IDA supported jobs by county in 2025 is set out in the table below.
|
County |
IDA Supported Jobs 2025 |
|
Cavan |
1,557 |
|
Donegal |
5,687 |
|
Leitrim |
1,196 |
|
Monaghan |
265 |
|
Sligo |
2,860 |
|
Dublin |
142,501 |
|
Kildare |
10,258 |
|
Louth |
4,048 |
|
Meath |
3,151 |
|
Wicklow |
2,827 |
|
Clare |
6,136 |
|
Limerick |
16,359 |
|
Tipperary |
5,630 |
|
Laois |
156 |
|
Longford |
1,572 |
|
Offaly |
1,299 |
|
Westmeath |
4,474 |
|
Carlow |
1,428 |
|
Kilkenny |
2,172 |
|
Waterford |
9,391 |
|
Wexford |
3,404 |
|
Cork |
51,425 |
|
Kerry |
2,110 |
|
Galway |
25,430 |
|
Mayo |
5,507 |
|
Roscommon |
1,625 |
|
Total |
312,468 |
Finally, I would like to assure the Deputy that the Government is fully aware of the competitiveness challenge the country faces as it competes for foreign direct investment. We are taking the necessary steps to position Ireland for the future, and we will continue to place costs, planning, energy and R&D at the centre of our forward-looking policy making – all reflected in policy commitments in the new Programme for Government, the Action Plan on Competitiveness and Productivity and NDP priorities.
41. Deputy Ruairí Ó Murchú asked the Minister for Enterprise, Tourism and Employment the number of vacant posts, by job title, at the Competition and Consumer Protection Commission as of 20 January 2026; the estimated timeframe for each of those vacancies being filled, in tabular form; and if he will make a statement on the matter. [6820/26]
Amharc ar fhreagraThe Competition and Consumer Protection Commission (CCPC) continues to play a vital and evolving role in safeguarding consumer rights and promoting fair competition in Ireland. As an independent statutory body under the remit of my Department, the CCPC enforces consumer protection legislation across a wide range of sectors, including goods, services, product safety, and digital markets. The CCPC also plays a key role in consumer education and advocacy. Its remit has expanded significantly in recent years, reflecting both domestic legislative reform and new EU obligations.
I am advised by the CCPC that, as of 20 January 2026, there are 15 vacancies within the organisation. Recruitment processes to fill these posts are underway, with estimated timeframes for completion set out in the table below. The CCPC continues to prioritise the timely filling of these roles to support the delivery of its statutory functions.
|
Title |
Timeframe to fill vacancy |
|
Deputy Director of Cartels |
Q3 2026 |
|
Deputy Director of Legal Services (Mergers) |
Filled, currently onboarding. |
|
Financial Education Manager - Content |
Q2 2026 |
|
Financial Education Manager |
Q2 2026 |
|
Deputy Director - Antitrust |
Q2 2026 |
|
Consumer Contacts Executive |
Filled, currently onboarding. |
|
Corporate Services Officer |
Filled, currently onboarding. |
|
Investigator |
Q1 2026 |
|
Investigator |
Q1 2026 |
|
Data Regulation Executive |
Filled, currently onboarding. |
|
Senior Director of Advocacy and Mergers |
Q2 2026 |
|
Analyst |
Q1 2026 |
|
Senior Analyst Investigator |
Q2 2026 |
|
Policy Analyst |
Q2 2026 |
|
Director of Financial Education |
Q1 2026 |
42. Deputy Richard Boyd Barrett asked the Minister for Education and Youth if the case of an autistic child (details supplied) for whom a school place is not available in September 2026 despite many efforts will be examined; if steps will be taken to ensure this child is provided with a school place this year; and if she will make a statement on the matter. [6676/26]
Amharc ar fhreagraThis government is fully committed to supporting students with special educational needs to fulfil their full potential and the Programme for Government makes a number of commitments to deliver on this objective.
As your query refers to an individual placement, I will arrange to have it referred to the NCSE for their attention and direct reply. Deputies are also welcome to raise such queries with the NCSE directly through their dedicated Oireachtas email address.
My department and the National Council for Special Education (NCSE) continue to work closely with school patron bodies, school management bodies and schools to confirm new special classes for the next school year 2026/2027. NCSE have begun sanctioning new special classes this month, which is several months ahead of last year. 263 have been sanctioned to date and many more new special classes will be confirmed in the coming weeks.
The earlier sanctioning of new classes provides clarity for parents and allows schools more time for the planning and establishment of new special classes. The vast majority of new special classes being announced are being provided in available school accommodation which is being reconfigured as a special class. Each special class at primary level is allocated 1 teacher and 2 SNAs and at post-primary level, schools receive 1.5 teachers and 2 SNAs. Details of the new special classes are available on the NCSE website.
Schools seeking to establish new special classes should continue to engage with the NCSE at local level. In sanctioning new special classes, the NCSE have due regard to the level of need in an area and the existing provision, including how many places are expected to be available through the normal movement of students from primary to post-primary or finishing school. Budget 2026 provides funding for over 400 new special classes.
My department and the NCSE are committed to delivering an education system that is of the highest quality and where every child and young person feels valued and is actively supported and nurtured to reach their full potential.
