Aidan Farrelly
Ceist:727. Deputy Aidan Farrelly asked the Minister for Housing, Local Government and Heritage the capital budget allocation for the National Parks and Wildlife Service in 2025 and 2026, in tabular form. [10312/26]
Amharc ar fhreagraNational Parks and Wildlife Service
Ceisteanna (727)
Freagraí scríofa
The figures set out below represent the core Exchequer capital allocations for the National Parks and Wildlife Service in 2025 and 2026:
• 2025: €44 million
• 2026: €61.75 million
Wind Energy Guidelines
Ceisteanna (728)
Pa Daly
Ceist:728. Deputy Pa Daly asked the Minister for Housing, Local Government and Heritage for an update on wind energy guidelines; the reason for the delay to publications; the dates on which his officials consulted /met with the Department of Climate; Energy and the Environment to discuss them; the other departments which were consulted; and the dates on which these meetings took place; and if he will make a statement on the matter. [10321/26]
Amharc ar fhreagraFreagraí scríofa
The Planning and Development Act 2024 replaces Ministerial Guidelines, which had been prepared under Section 28 of the Act of 2000, with National Planning Statements, which are subject to environmental screening and assessment and where appropriate, stakeholder and public consultation and require approval by Government, such is the central importance of planning matters to delivery of objectives across a wide range of areas. The Programme for Government commits to the preparation of a National Planning Statement on Wind Energy. In the interim, the 2006 Wind Energy Development Guidelines, which remain in operation, whilst a review of the 2006 Guidelines has been undertaken to key policy issues such as noise, setback distance, shadow flicker, community obligation, and community dividend and grid connections.
My Department, in conjunction with the Department of the Climate, Environment, and Energy (DCEE) which has primary responsibility for environmental noise matters, has been working to advance guidance on the noise aspect of the National Planning Statement. As part of their work, which is now substantially complete, the noise consultants have assessed the impact of human health from turbine noise having regard to international best practice and standards, including the current World Health Organisation (WHO) standards on noise.
My Department works closely with the Department of Climate, Energy and the Environment on a range of matters pertaining to planning and the Government’s commitments to climate adaptation, the delivery of renewable energy and the protection of habitats. This includes a wide range of inter-departmental groups and taskforce groups hosted across both Departments and others, many of which have a technical or policy bearing on the preparation of the draft National Planning Statements. In this regard it is not possible to quantify the exact number of interactions that have taken place that relate to wind energy.
In line with EU Directive requirements, a Strategic Environmental Assessment (SEA) will be carried out on the draft National Planning Statement and my Department intends to undertake a public consultation on the updated National Planning Statement as part of the SEA process, enabling all interested parties to have an opportunity to submit observations on the draft National Planning Statement. Finalised National Planning Statements will be prepared following detailed analysis and consideration of the submissions received during the consultation phase and this in turn will be subject to full Governmental approval, ensuring that all voices are heard and considered at each step of the process.
Vacant Sites
Ceisteanna (729)
Pa Daly
Ceist:729. Deputy Pa Daly asked the Minister for Housing, Local Government and Heritage the measures he is taking to address vacancy and dereliction in County Kerry; and if he will make a statement on the matter. [10322/26]
Amharc ar fhreagraFreagraí scríofa
Working to end dereliction and vacancy is a key priority in the Government's new housing plan, Delivering Homes, Building Communities. The Plan will ensure that the activities and resources used to address vacancy and dereliction are co-ordinated and that legislative powers are used proactively to work to bring dereliction and vacancy to an end.
The range of initiatives and funding mechanisms introduced in recent years are set out in the Vacant Homes Action Plan and they are successfully reducing the levels of vacancy and dereliction right across the country, including County Kerry.
A key measure is the Vacant Property Refurbishment Grant, introduced in July 2022. The grant provides up to €70,000 for the refurbishment of vacant and derelict properties for occupation as a principal private residence and for properties which will be made available for rent. To end of Q4 2025 in Kerry County Council, 675 applications for the the Vacant Property Refurbishment Grant have been received, with 441 approvals and 121 grants paid with a total value of over €6.7 million.
In December, I announced a new enhanced support package of up to €140,000 to bring vacant ‘above shop’ space in our cities, towns and villages into use as homes, which will be made available by end Q1 this year. I have also announced that additional funding for resources of up to €100,000 per annum would be made available to local authorities to support their delivery of the grant.
The CPO Activation Programme, launched in 2023, requires local authorities to take a proactive, systematic approach to identifying and activating vacant and derelict properties. It includes use of their compulsory purchase powers under the Derelict Sites Act and the Housing Act, when engagement with the owners of these properties is not successful in bringing them back into use.
In October 2025, my Department published data for 2023 and 2024 on the CPO Activation Programme on its website, which can be accessed at the following link: Compulsory Purchase Orders (CPO) Activation Programme (assets.gov.ie/static/documents/bdfef028/CPO_Activation_Programme_-_LA_use_of_CPO_powers.pdf). Under Delivering Homes, Building Communities, data on the CPO Activation Programme will be published annually on local authorities’ achievements in progress and delivery.
All 31 local authorities have a full-time Vacant Homes Officer in place as a key point of contact in their Vacant Homes Office teams. My Department provides annual funding to each local authority to reinforce their capacity to ensure a dedicated focus on tackling vacancy and dereliction. Vacant Homes Officers are supported in their role by the Vacant Homes Unit in my Department, the Housing Agency and through the Vacant Homes Officer Network.
Another focus is the active and timely use of the Derelict Sites Act, increasing the number of properties on the Derelict Sites Register and increasing and enforcing the collection of levies. As of 31 December 2024, Kerry County Council have 39 sites on their Derelict Sites Register.
Delivering Homes, Building Communities reinforces and expands the range of measures being implemented by Government to work to end dereliction and long term vacancy.
As well as the new Vacant Above the Shop Grant and other measures, a new Derelict Property Tax will be introduced - to be administered and collected by the Revenue Commissioners - to bring derelict properties back into use.
I firmly believe the commitment Government has made to addressing vacancy and dereliction and the actions under Delivering Homes, Building Communities will play a vital role in delivering homes across the country, including County Kerry.
Defective Building Materials
Ceisteanna (730, 731)
Robert O'Donoghue
Ceist:730. Deputy Robert O'Donoghue asked the Minister for Housing, Local Government and Heritage the timeline for the inclusion of Dublin Fingal within the Defective Concrete Blocks Grant Scheme; the engagement that has taken place between his Department and Fingal County Council in this regard; and if he will make a statement on the matter. [10375/26]
Amharc ar fhreagraRobert O'Donoghue
Ceist:731. Deputy Robert O'Donoghue asked the Minister for Housing, Local Government and Heritage if Dublin Fingal will be included in the Pyrite Remediation Scheme; when a decision is expected; if he will outline the steps being taken to support homeowners in Fingal affected by pyrite in the interim; and if he will make a statement on the matter. [10376/26]
Amharc ar fhreagraFreagraí scríofa
I propose to take Questions Nos. 730 and 731 together.
The Remediation of Dwellings Damaged by the Use of Defective Concrete Blocks Act 2022 which underpins the enhanced Defective Concrete Block (DCB) Scheme was commenced in June 2023.
The Scheme is currently open to applications in five counties, namely Clare, Donegal, Limerick, Mayo and Sligo.
When a local authority that is not currently designated under the Scheme determines that homes within their area may have been damaged by defective concrete blocks, they can seek to have the Scheme extended to include any such county or part of that county.
Section 5 of the Act contains details on this process. The statutory designation process can commence upon a request by a local authority or by myself, as Minister, to the Housing Agency. The Agency thereafter carries out technical testing of dwellings.
After the completion of any testing, the Housing Agency makes a recommendation to the Minister as to whether an order to designate the whole or part of a local authority's area should or should not be made by the Government.
I understand that Fingal County Council, in accordance with the Act, submitted a request to the Housing Agency for inclusion in the Scheme and this request related to a small number of properties in their area. The Housing Agency appointed a Chartered Engineer from their panel to assist in their investigations. The investigations included concrete block testing, as required under the Act.
Subsequently, the Housing Agency received the test results from the properties sampled in Fingal and I received the final report from the Housing Agency in 2025. On the basis of the recommendations made by the Agency I intend to shortly bring the matter to Government seeking approval for the making of an Order designating the relevant parts of Fingal County Council as being part of the DCB Scheme.
The Defective Concrete Blocks Scheme relates to dwellings which are damaged due to the use of defective concrete blocks containing excessive amounts of mica or pyrite or such other deleterious materials or combination of deleterious materials.
The separate Pyrite Remediation Scheme (PRS) relates to dwellings that have been significantly damaged as a result of pyritic heave caused by the swelling of hardcore under ground floor slabs. It aims to repair certain homes affected by significant pyritic damage where the homeowners have no other practicable option.
The PRS has been operational within the administrative area of Fingal County Council since 2014.
Question No. 731 answered with Question No. 730.
Housing Policy
Ceisteanna (732)
Michael Fitzmaurice
Ceist:732. Deputy Michael Fitzmaurice asked the Minister for Housing, Local Government and Heritage if he will consider the reintroduction of the waiver of development fees for persons building one-off rural dwellings where services such as lights, footpaths, water and waste are not being provided by the local authority; and if he will make a statement on the matter. [10431/26]
Amharc ar fhreagraFreagraí scríofa
On 25 April 2023, the Government approved additional measures under the Housing for All Action Plan to incentivise the activation of increased housing supply and help reduce housing construction costs, including the introduction of temporary time-limited arrangements for the waiving of local authority “section 48” development contributions and the refunding of Uisce Éireann water and waste water connection charges.
The Government recognised that measures needed to be put in place to help address cost and viability with a view to incentivising the activation of a pipeline of new housing commencements, and assisting in the delivery of supply as quickly as possible. The waiver scheme applied to all permitted residential development including multi-unit developments, self-build houses and one-off houses, student accommodation and sheltered housing.
The schemes initially applied for one year to all permitted residential development that commenced on site between 25 April 2023 (the date of the Government Decision approving the measure) and 24 April 2024, and that are completed not later than 31 December 2025. On 23 April 2024, the Government approved an extension for the waiving of local authority “section 48” development contributions in respect of residential development commenced not later than 31 December 2024 and the refunding of Uisce Éireann water and waste water connection charges in respect of residential development commenced not later than 30 September 2024.
In April 2024, the final date for the completion of development works on qualifying houses under the schemes was extended from 31 December 2025 to 31 December 2026.
The temporary measures were also meant to be time-bound and there are no plans to extend or re-introduce the waiver scheme.
Approved Housing Bodies
Ceisteanna (733)
Gillian Toole
Ceist:733. Deputy Gillian Toole asked the Minister for Housing, Local Government and Heritage the reason an approved housing body, in receipt of State funding, will not install a security entrance gate at a location (details supplied) to protect older and vulnerable residents; and if he will make a statement on the matter. [10506/26]
Amharc ar fhreagraFreagraí scríofa
Approved Housing Bodies (AHBs) are independent, not-for-profit organisations. They provide affordable rented housing for people who cannot afford to pay private sector rents or buy their own homes; or for particular groups, such as older people or homeless people. The upkeep, and any installation of gates or adaptation of the property is a matter for the individual AHB.
The Residential Tenancies Act 2004 (as amended) regulates the landlord-tenant relationship in the private rented sector and the AHB sector and sets out the rights and obligations of landlords and tenants. Following the making of a complaint to an AHB, if the tenant(s) still remain dissatisfied with the response received, there is the option to refer a complaint to the Residential Tenancies Board (RTB) and avail of its dispute resolution service. The RTB was established as an independent statutory body under the Residential Tenancies Act 2014 to operate a national tenancy registration system and to resolve disputes between landlords and tenants and it also provides third party dispute resolution services.
School Meals Programme
Ceisteanna (734)
William Aird
Ceist:734. Deputy William Aird asked the Minister for Social Protection how effectively the Hot School Meals Programme reaches children in rural areas, such as County Laois, including those attending small schools; the gaps in coverage; the way in which food waste is minimised while ensuring nutritional quality; the way in which delivery is monitored; and if he will make a statement on the matter. [10426/26]
Amharc ar fhreagraFreagraí scríofa
The objective of the School Meals Programme is to provide regular, nutritious food to children to support them in taking full advantage of the education provided to them. The programme is an important component of policies to encourage school attendance and extra educational achievement.
There are 65 primary and special schools in Co. Laois. Three schools have not applied to date; however, two of those are current finalising procurement. There is one claim pending, with my department awaiting further documentation. All other primary schools in Co. Laois are in receipt of a hot meal except for four schools who chose the cold lunch option instead.
The programme is designed so that meals are provided by contracted food business operators. This ensures responsibility for food safety and legislative compliance is placed on these professional providers and not on the schools themselves. This also ensures children benefit from a reliable, high-quality service, while schools are protected from having to take on responsibilities more appropriate to the providers, who will have the necessary expertise and experience in food provision.
The recent refinements to the procurement system, which underpins the programme, strengthens it by ensuring consistent standards across all participating schools. They also reflect the combined input of several Government Departments and State agencies, ensuring that schools and providers operate safely and compliantly across areas such as food safety, health and safety, fire safety, and building regulations.
No new legislation has been introduced or application of the law changed.
My officials in this Department have been working with officials in the Department of Rural and Community Development and the Gaeltacht and they have compiled a list of supports available to local community organisations who may wish to expand their operation into the school meals area. This information has been supplied to some rural schools and a range of other community organisations. This can be obtained from my department. Schools can also engage with local café, restaurants, local suppliers, and meals on wheels services etc.
In terms of packaging and waste, under tender documentation, and as stipulated by the Department of Education and Youth's Schools Procurement’s Unit, the school meal supplier is responsible for operating policies which progressively address environmental considerations such as waste and packaging. Depending on the school size and school meal requirements, the school will decide on the method and logistics that best meets their needs in line with environmental standards.
In addition, under tender documentation requirements, the school is committed to the principles of environmental management in its activities, and it encourages the implementation of sustainability principles in its procurement practices. The supplier should make all reasonable efforts to minimise adverse environmental impact in the methods of services delivery and in materials used.
Under the Programme for Government, I will continue to improve the Free Hot School Meals programme and ensure that suppliers adhere to robust guidelines on the nutritional value of meals, the dietary requirements of students, the reduction of food waste and the use of recyclable packaging.
Should any school wish to contact my department directly to discuss the options available to them, they can do so by contacting school.meals@welfare.ie or 071 9138625.
I trust this clarifies the matter.
School Meals Programme
Ceisteanna (735)
William Aird
Ceist:735. Deputy William Aird asked the Minister for Social Protection the measures in place to monitor and ensure the nutritional quality of food provided under the Hot School Meals Programme; the way in which compliance checks are carried out on suppliers; and if he will make a statement on the matter. [10427/26]
Amharc ar fhreagraFreagraí scríofa
The objective of the School Meals Programme is to provide regular, nutritious food to children to support them in taking full advantage of the education provided to them. The programme is an important component of policies to encourage school attendance and extra educational achievement.
My department provides the funding for the meals directly to the school. The primary relationship is between the school and supplier. It is the responsibility of each school board to select a supplier on the open market, in a fair and transparent manner in accordance with public procurement rules. These rules clearly define the successful tenderer’s responsibilities and obligations, including in relation to compliance with Nutritional Standards for School Meals and Nutritional Standards for Hot School Meals. Any issues regarding food quality should be addressed by the school board with their supplier.
Nutritional standards are a priority for me and for the Government. I requested a review of the scheme’s nutritional standards be undertaken. In the meantime food that is high in saturated fat, sugar and salt, was removed from the school menu from September 2025. Up to now this food had been permitted, as an option, once a week at most and only when selected by the child's parents.
My Department has an oversight role in relation to the School Meals Programme and conducts regular inspections of schools which includes reviewing the menu. Under the existing audit process, some 400 schools are inspected onsite annually by that department. In total, 121 desk assessments were carried out in 2024. This represents a 20% total check on schools. For 2025, 400 schools were inspected and the desk assessments increased to 155 cases as more schools become eligible to join the programme. Ongoing audits can increase or decrease based on risk assessments levels.
The Food Safety Authority of Ireland is the regulatory body with responsibility for enforcement procedures in instances of non-compliance with food law by any food business operator in Ireland.
Under the Programme for Government, I will continue to expand and improve the Free Hot School Meals programme and ensure that suppliers adhere to robust guidelines on the nutritional value of meals, the dietary requirements of students, the reduction of food waste and the use of recyclable packaging.
I trust this clarifies the matter.
Pension Provisions
Ceisteanna (736)
Niamh Smyth
Ceist:736. Deputy Niamh Smyth asked the Minister for Social Protection if the case of a person can be reviewed (details supplied); if he will provide an update on the matter; and if he will make a statement on the matter. [9234/26]
Amharc ar fhreagraFreagraí scríofa
Invalidity Pension (IP) is a payment for people who are permanently incapable of work because of illness or incapacity and for no other reason and who satisfy the pay related social insurance (PRSI) contribution conditions.
The person concerned has been awarded IP with effect from 27 November 2025 and will receive their first payment to their nominated bank account on 19 February 2026. Any arrears due for the period 27 November 2025 to 18 February 2026 will issue shortly after their first payment date. The person concerned was notified of this decision on 3 February 2026.
I hope this clarifies the position for the Deputy.
Social Welfare Payments
Ceisteanna (737)
Robert O'Donoghue
Ceist:737. Deputy Robert O'Donoghue asked the Minister for Social Protection the steps his Department has taken in recent years to notify carers of their tax obligations in respect of carer’s allowance, particularly in view of recent changes to automatic data-sharing between his Department and the Revenue Commissioners; and if he will make a statement on the matter. [9337/26]
Amharc ar fhreagraFreagraí scríofa
Carer's Allowance is and has always been a social assistance payment that is subject to income tax. The taxable nature of the payment has not changed.
People solely reliant on Carer’s Allowance will not usually meet the income tax threshold and therefore will not be liable to pay tax unless they also have income from other source, e.g. rental, investment, employment income. In such cases, the combination of that income together with their Carer’s Allowance payment may mean their total income exceeds the threshold. In that case they may, depending on their tax credits, have a tax liability on the amount of their income that exceeds the threshold.
When an individual is awarded Carer’s Allowance, they are advised that the payment is taxable.
Up to the end of 2025, their award letter informed them that the payment was taxable and that they should contact Revenue directly to confirm what, if any, tax liability they had.
From 1st January 2026, their award letter informs the individual that they are not required to inform Revenue that they are in receipt of Carer’s Allowance. This is because information on Carer’s Allowance payments is now included on the Taxable Payments Reports shared directly between the Department of Social Protection and the Revenue Commissioners.
The Carer’s Allowance information page and the scheme Operational Guidelines on gov.ie, as well as the Citizen’s Information website also advise applicants and recipients of the taxable nature of the payment.
Payment data in relation to taxable social welfare payments is shared in the interest of good customer service and to ensure that individuals can keep their tax affairs up to date and avoid any later surprise taxation demands. It also means that when an individual stops receiving a taxable social welfare payment that Revenue will be notified, and the person’s tax credits, and rate band will be updated automatically. In effect, it removes the administrative burden from carers and simplifies the taxation process.
I trust this clarifies the matter for the Deputy.
Social Welfare Payments
Ceisteanna (738, 739, 740, 741)
Robert O'Donoghue
Ceist:738. Deputy Robert O'Donoghue asked the Minister for Social Protection the Government’s current policy on the means test for carer’s allowance, including any specific timeline or milestones for its abolition; and if he will make a statement on the matter. [9340/26]
Amharc ar fhreagraRobert O'Donoghue
Ceist:739. Deputy Robert O'Donoghue asked the Minister for Social Protection if his Department plans to publish an interdepartmental or policy review on the future of the carer’s allowance means test; the timeframe for publication; and if he will make a statement on the matter. [9341/26]
Amharc ar fhreagraRobert O'Donoghue
Ceist:740. Deputy Robert O'Donoghue asked the Minister for Social Protection if he will clarify in which Budget or fiscal year the means test will be abolished or substantially reformed; and if he will make a statement on the matter. [9342/26]
Amharc ar fhreagraRobert O'Donoghue
Ceist:741. Deputy Robert O'Donoghue asked the Minister for Social Protection if the Government plans to consult with stakeholders such as an organisation (details supplied) and advocacy group on the means test reform; and if so, the planned schedule for those consultations; and if he will make a statement on the matter. [9343/26]
Amharc ar fhreagraFreagraí scríofa
I propose to take Questions Nos. 738, 739, 740 and 741 together.
The Carer’s Allowance is the main scheme by which the department provides income support to carers. Expenditure on Carer’s Allowance in 2026 is estimated to exceed €1.4 billion.
The Government has set out its current policy position on the Carer's Allowance payment. The Programme for Government has set out a timeline which commits to significantly increasing the income disregards for Carer’s Allowance in each Budget, with a view to phasing out the means test during the lifetime of this Government.
This process is underway. Last July the amount of weekly earnings disregarded was increased to €625 for a single person and €1,250 for a couple. As part of Budget 2026, I announced further changes to the Carer’s Allowance means test that will be introduced this July. The weekly income disregard will increase by 60% from €625 to €1,000 for a single person, and from €1,250 to €2,000 for carers who are part of couple. This is a significant milestone in terms of reaching our commitment.
Since June 2022, there have been cumulative increases to the disregards of over 200%.
The latest reforms to the means test announced in Budget 2026 are the largest ever increases in the Carer’s Allowance income disregard and will result in more carers qualifying for Carer’s Allowance, even those in households that are regarded as having relatively high incomes. For example, a carer in a two-adult household with an income of approximately €110,000 will retain their full Carer’s Allowance payment and even with an income of €138,000 will retain a partial payment.
Removing the means test is a major reform of the Carer's Allowance payment, and of the Irish social welfare system generally. It is important to acknowledge that there are wider implications of departing from a means-tested approach above the cost exposure and for this reason the income disregard is being abolished in a measured way over a number of Budgets.
My door is always open and I welcome engagement with carer organisations. I have met with the main carers' representative organisations, including the one referenced by the Deputy, I found our discussions to be very informative and useful. The organisation in question has very clearly set out its position regarding the abolition of the Carer's Allowance means test. The recent improvements outlined are evidence of the Government’s determination to deliver on its commitment to phase out the Carer's Allowance means test over the lifetime of the Government.
My department hosts the Annual Carer's Forum, the purpose of which is to provide carers with a voice at policy level. I attended this event last year and heard first hand the views of the groups and carers themselves regarding the means test for Carer's Allowance. My officials are currently in the process of organising the 2026 Forum. I look forward to attending it again this year. Both Family Carers Ireland and Care Alliance Ireland have taken an active role in assisting my officials with the success of this event and I am sure they will do so again this year.
My department's Pre-Budget Forum will provide another opportunity for me to meet with groups from the community and voluntary sector, including carers’ organisations and advocacy groups.
I can assure the Deputy that I remain committed to engagement and dialogue with carers’ organisations and advocacy groups on the issues that matter to them and I will continue to engage with them as I have outlined.
As part of Budget 2024, my department established an Interdepartmental Working Group with the Department of Health and the Department of Children, Disability and Equality to examine and review the entire system of means test for carers payments. The Group was chaired by the Department of Social Protection. This Group has concluded its work, and submitted its report to me, in line with its terms of reference. The report is under consideration in the context of the Programme for Government commitment and the ongoing budgetary considerations.
Finally, we will continue to progress the Carer's Allowance Programme for Government commitment in light of the prevailing budgetary conditions.
I trust this clarifies the matter for the Deputy.
Question No. 739 answered with Question No. 738.
Question No. 740 answered with Question No. 738.
Question No. 741 answered with Question No. 738.
Social Welfare Eligibility
Ceisteanna (742)
Donna McGettigan
Ceist:742. Deputy Donna McGettigan asked the Minister for Social Protection to intervene in the case of a person (details supplied) who has been refused an essential social welfare payment; if he will act to close off the loophole that allowed this to happen; and if he will make a statement on the matter. [9354/26]
Amharc ar fhreagraFreagraí scríofa
My Department received an application for Illness Benefit from this customer on the 12th January 2026. Unfortunately, she did not qualify for payment of Illness Benefit as she did not satisfy the contribution conditions.
Illness Benefit is paid from the Social Insurance Fund and entitlement is based on contributions made via PRSI paid. While recognising that your constituent has some history of contributions but this is not sufficient to qualify for Illness Benefit. To qualify for Illness Benefit a customer requires a certain number of contributions as outlined below.
Have at least 104 class A, E, H or P social insurance (PRSI) contributions paid since first starting work. Only PRSI contributions paid at these classes are reckonable for Illness Benefit.
You must also meet either Condition 1 or Condition 2 below:
Condition 1
Have 39 weeks of PRSI contributions paid or credited in the relevant tax year, of which 13 must be paid contributions.
If they don't have 13 paid contributions in the relevant tax year, then 13 paid contributions in one of the following tax years can be used instead:
• either of the two tax years before the relevant tax year
• the last complete tax year (before the year in which your claim for Illness Benefit begins)
• the current tax year
OR
Condition 2
• Have 26 weeks of PRSI contributions paid in the relevant tax year, and 26 weeks of PRSI contributions paid in the tax year immediately before the relevant tax year.
•
• The relevant tax year is the second-last complete tax year before the year in which your claim for Illness Benefit begins.
•
• Example: If you make a claim in 2026, the relevant tax year is 2024.
The customer received full details of this decision were issued on 16th of January 2026. She should continue to submit medical certificates for as long as she is incapable of work in order to receive PRSI credited contributions.
If a customer is in urgent need of financial assistance, it is open for her to contact the Community Welfare Officer in her local Intreo office to enquire about assistance under the means-tested Supplementary Welfare Allowance scheme.
I hope this clarifies the position for the Deputy.
Social Welfare Benefits
Ceisteanna (743)
Séamus McGrath
Ceist:743. Deputy Séamus McGrath asked the Minister for Social Protection if the homeowner's once-off payment will be open for applications this year (details supplied). [9356/26]
Amharc ar fhreagraFreagraí scríofa
The Finance Act 2023 introduced the Mortgage Interest Tax Credit. This tax credit is for taxpayers who have made payments in respect of a qualifying loan for a principal private residence. The Mortgage Interest Tax Credit was originally only available for the year 2023.
In Finance Act 2024, it was extended to include the year 2024 and in Finance Act 2025, it was further extended to include the years 2025 and 2026.
The Homeowner's Once-Off Payment was a separate payment, administered by the Department of Social Protection. Those who applied for and did not qualify for the Mortgage Interest Tax Credit 2023 from Revenue, due to an insufficient tax liability but who did satisfy all other conditions, could apply to my department to be considered for the Homeowners Once-Off Payment.
The Homeowners Once-Off Payment 2024 scheme is closed since the 31st March 2025 and there is no plan to reopen or extend this once-off payment.
I trust this clarifies the matter for the Deputy.
Departmental Staff
Ceisteanna (744)
Malcolm Byrne
Ceist:744. Deputy Malcolm Byrne asked the Minister for Social Protection the number of staff directly responsible for cybersecurity, as distinct from IT, within his Department; if a threat analyst, vulnerability manager and a cyber infrastructure engineer are employed; if not in-house, if this work is outsourced; and if he will make a statement on the matter. [9438/26]
Amharc ar fhreagraFreagraí scríofa
My Department implements a security-by-design and defence-in-depth approach to cyber security. The Department has a dedicated cybersecurity team with overall responsibility for cybersecurity risk, threat analysis, vulnerability management and cybersecurity infrastructure.
For reasons of operational and national security it is not appropriate to disclose further details of my Department's cybersecurity arrangements.
Departmental Inquiries
Ceisteanna (745)
Malcolm Byrne
Ceist:745. Deputy Malcolm Byrne asked the Minister for Social Protection the extent to which his Department examines third party supply chain vulnerability when it comes to cybersecurity. [9456/26]
Amharc ar fhreagraFreagraí scríofa
My Department implements a risk-based approach to the management of its third-party supply chain. Information security, which includes cyber security, is addressed within each procurement contract with specific requirements based on my Departments risk appetite and the information being processed. Cybersecurity processes and vulnerability assessments are subject to ongoing reviews. Officials within my Department are in the process of reviewing current third-party risk management processes in advance of forthcoming National Cyber Security legislation, which works to transpose the EU's NIS2 Directive.
Social Welfare Eligibility
Ceisteanna (746)
Roderic O'Gorman
Ceist:746. Deputy Roderic O'Gorman asked the Minister for Social Protection further to Parliamentary Question No. 1569 of 13 January 2026, whether he accepts that former members of religious orders who spent decades in full-time employment in nursing, caring and other public service roles were excluded from PRSI contributions through no fault of their own and are now structurally disadvantaged under the State pension (contributory) system; whether he will consider examining a limited, cohort-based mechanism to recognise such service for contributory pension purposes; and if he will make a statement on the matter. [9510/26]
Amharc ar fhreagraFreagraí scríofa
The Department of Social Protection provides State Pension payments through the State Pension (Contributory), which is a contributory payment based on a person's social insurance record and the State Pension (Non-Contributory) which is means-tested social assistance payment. To receive either a contributory or social assistance payment a person must qualify for that payment in their own right.
The State Pension (Contributory) is funded from the Social Insurance Fund through the social insurance contributions paid by workers, employers and the self-employed. There are a number of criteria which must be satisfied to qualify for a State Pension (Contributory). These include that the person must be aged 66 or over, and that they have at least 520 paid social insurance contributions (equivalent to 10 years). The rate of payment they receive reflects the number of social insurance contributions paid (or credited) over a working life.
As set out in my previous reply, clergy and members of religious communities were excluded from the social insurance system on its introduction. In 1974, however, the Social Welfare Act 1974 made provision that ministers of religion and members of religious communities engaged solely on pastoral works for which remuneration was received, could be admitted to the social insurance system on the application of the appropriate representative body or authority. The provisions of the 1974 Act meant that all religious authorities or bodies had, if they so wished, the opportunity to apply for social insurance access for their employed members and, therefore, did not discriminate in any way against or in favour of any particular congregations.
Only the Church of Ireland availed of this provision. The position for other ministers of religion and members of religious communities, including those employed as teachers or nurses and remunerated as such, were not covered by social insurance in the absence of such an application by the appropriate representative body or authority.
In 1986, the Commission on Social Welfare published a range of proposals aimed at developing and enhancing the structure and operation of the social insurance system. The exclusion of clergy and other religious communities from social insurance coverage was examined. In this context, it was not considered appropriate to continue to exclude from the system those who are employed in what might be termed secular employment as employees under a contract of service. The categories involved were clergy and members of religious communities who were mainly employed in schools, hospitals, and other institutions. They came within the social protection system as employees, insurable at the ordinary or modified rate, as appropriate to their circumstances from 1988.
It is also important to clarify in relation to your specific query that the effect of this change is that from 1988, clergy and members of religious communities who were employed in public or private sector employment – i.e., in schools, hospitals and other public/social institutions – were afforded the same level of coverage as other employees in those sectors and generally insurable at PRSI Class A or D, as appropriate. Where the level of PRSI contribution was set a Class D, there is no entitlement to a State Pension (Contributory) irrespective of whether the employee was in religious life or not.
Clergy and members of religious communities involved in pastoral care only are generally insured as self-employed workers provided they meet the minimum income threshold. Social insurance contributions (Class S PRSI) were introduced for self-employed people on 6th April 1988. These contributions provide cover for self-employed people for a range of benefits including the State Pension (Contributory). In addition to the qualifying conditions above, to be eligible for the State Pension (Contributory) a person must have paid self-employment contributions in respect of at least one contribution year prior to reaching age 66, and all self-employment contributions payable must have been paid in full.
Where a person is unable to meet the qualifying conditions for a State Pension (Contributory) or is only eligible for a reduced rate of contributory pension, they may alternatively apply for State Pension (Non-Contributory) amounting up to over 96% of the maximum contributory pension rate which is subject to a means-test. To receive the State Pension (Non-Contributory) a person must also be aged 66 or over, satisfy the habitual residence condition and have a valid personal public service number. As with all other social assistance schemes, payments are based on an income need. The means test used plays a critical role in ensuring that the recipient has a verifiable income need and that resources are targeted to those who need them most.
This combination of both the contributory and social assistance State pensions means that no person with a viable income need falls outside these schemes.
Any future changes to State Pension system, including changes to credited contributions or the recognition of contributions outside of the existing criteria, would have to be considered in an overall policy and budgetary context and also in the context of the sustainability of the Social Insurance Fund.
I trust this clarifies the matter for the Deputy.