Written Answers Nos. 395-414
395. Deputy Emer Currie asked the Tánaiste and Minister for Finance for an update on progress of recommendation no. 41 of the Action Plan for Competitiveness and Productivity on a review of tax measures to incentivise investment into start-up and scaling companies. [15124/26]
Amharc ar fhreagraThe Action Plan on Competitiveness and Productivity, a key commitment in the Programme for Government, was published in September 2025. The action plan contains 85 actions for enhancing our competitiveness and productivity performance, with 26 of these identified as priority actions.
Recommendation 41 of the Action Plan refers to reviewing tax measures to incentivise investment into start-up and scaling companies. It should be noted that all taxes are kept under review on an ongoing basis, as a normal part of the budgetary process.
The taxation measures which are available to help small businesses to access investment, scale-up and expand include the Employment Investment Incentive (“EII”), the Key Employee Engagement Programme (“KEEP”), the Revised Entrepreneur Relief (“RER”) and the new relief for investments in innovative enterprises which target angel investors (“Angel Investor relief”).
These tax incentives have undergone significant change in recent years following feedback from stakeholders, including in particular the SME community.
EII provides income tax relief for individuals who make risk capital investments in qualifying SMEs. The EII relief has a sunset clause of 31 December 2026 and review of this relief is required before any decision to renew the relief can be made. The position is the same for Angel Investor relief. The EII and Angel Investor relief are schemes that operate under the EU State aid General Block Exemption Regulation (GBER). A revised GBER is expected by Q4 2026 and the review of these schemes will have to be cognisant of any potential changes to the EU regulation.
RER provides a reduced rate of Capital Gains Tax (CGT) to qualifying business assets. The lifetime limit of €1 million of gains on which relief can be claimed was increased to €1.5 million with effect from 1 January 2026. The increased lifetime limit should significantly assist entrepreneurs to scale and grow their businesses, or to begin new ventures, building on their previous entrepreneurial experience.
KEEP, is a is a tax efficient share option scheme and is designed to facilitate the use of share-based remuneration by unquoted SME companies to attract and retain key employees. Under KEEP, employees are given an option to acquire shares at a future date, at a fixed price. Employees who exercise KEEP options are exempt from a liability to IT, USC and PRSI on any gain arising. CGT is due on any gains arising from the subsequent disposal of shares acquired. As with other share-based remuneration schemes, shares awarded through KEEP are exempt from employer PRSI. Finance Bill 2025 extended the relief for a further three years to 31 December 2028. The estimated full year cost of the extension is €4 million. KEEP is a notified State Aid, any amendment or extension to KEEP requires European Commission approval.
The Department of Enterprise, Tourism and Employment is finalising a finance for scaling implementation strategy. This strategy will align with the commitments outlined in the programme for Government and supports the specific actions set out in the action plan on competitiveness and productivity.
As a general point, any 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.
396. Deputy Emer Currie asked the Tánaiste and Minister for Finance to provide data on the number of companies who have availed of the different classes of capital allowances; and the total value of capital allowances, in each of the past ten years 2016-2025. [15125/26]
Amharc ar fhreagraI am advised by Revenue that the total value of capital allowances claimed for the years 2016 to 2023, and broken down by different classes, is provided in the table below. The number of associated Corporation Tax returns is shown for the years 2018 to 2023. Data in relation to 2024 will be published in Q2 2026. Information in respect of earlier years is not readily available for statistical analysis.
|
Asset Type |
2016 €M |
2017 €M |
2018 €M |
2018 Return Count (Used) |
2019 €M |
2019 Return Count (Used) |
2020 €M |
2020 Return Count (Used) |
|
Plant and Machinery |
28,482 |
29,270 |
33,654 |
65,900 |
38,580 |
65,500 |
49,867 |
71,000 |
|
Intangible Assets |
35,737 |
38,332 |
45,365 |
552 |
46,208 |
472 |
94,237 |
679 |
|
Industrial Buildings |
564 |
540 |
576 |
2,762 |
594 |
2,867 |
644 |
3,090 |
|
Other |
254 |
274 |
222 |
6,332 |
235 |
6,801 |
204 |
7,537 |
|
Total |
65,037 |
68,416 |
79,817 |
|
85,617 |
|
144,952 |
|
|
Asset Type |
2021 €M |
2021 Return Count (Used) |
2022 €M |
2022 Return Count (Used) |
2023 €M |
2023 Return Count (Used) |
|
Plant and Machinery |
40,961 |
78,200 |
47,465 |
79,600 |
43,408 |
82,400 |
|
Intangible Assets |
131,324 |
752 |
147,054 |
762 |
147,567 |
807 |
|
Industrial Buildings |
718 |
3,270 |
806 |
3,372 |
935 |
4,645 |
|
Other |
232 |
8,316 |
281 |
8,856 |
239 |
8,394 |
|
Total |
173,235 |
|
195,606 |
|
192,149 |
|
Further information in respect of the cost of individual accelerated capital allowance schemes is also available in the Cost of Tax Expenditures publication, which is available on the Revenue website: www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx
397. Deputy Emer Currie asked the Tánaiste and Minister for Finance for an update on the timelines and processes for appointment of the next Governor of the Central Bank of Ireland. [15126/26]
Amharc ar fhreagraAs the Deputy will be aware, the appointment of the current Governor of the Central Bank, Mr Gabriel Makhlouf, was made in accordance with section 19(1) of the Central Bank Act 1942 (as amended). The President appointed Mr Makhlouf as Governor on the recommendation of the then Government. He commenced his seven-year term on 1 September 2019 and this term is due to conclude on 31 August 2026.
In accordance with section 19(4) of the Central Bank Act 1942 (as amended), the President on the advice of the Government may appoint the person holding office as Governor for a further term of 7 years.
Alternatively, Section 19(1) of the Central Bank Act 1942 (as amended) provides for an individual to be appointed as Governor by the President on advice from the Government. A rigorous and comprehensive recruitment process to select a new candidate would be required, as was undertaken when selecting the current Governor.
I will bring forward a Memorandum for decision to Government in due course in respect of this issue.
398. Deputy Emer Currie asked the Tánaiste and Minister for Finance if his Department has conducted any assessment of potential tax measures to support young farmers to acquire land for farming. [15128/26]
Amharc ar fhreagraThere are a number of tax relief options currently available which support young farmers to acquire land for farming.
Young Trained Farmer (Stamp Duty) Relief
The Young Trained Farmer (Stamp Duty) relief, which is legislated for in Section 81AA of the Stamp Duties Consolidation Act 1999 (SDCA 1999), provides a full exemption from Stamp Duty (which would normally be charged at a rate of 7.5%) on the transfer of farmland, subject to certain conditions being met.
The core purpose of the relief is to promote lifetime transfers of land and encourage more young people to pursue farming. Both the Government and the EU strongly support these goals.
Finance Act 2025 extended the relief for a further 4 years to 31 December 2029.
Consanguinity Relief (Stamp Duty)
This relief is available where agricultural land is conveyed or transferred to certain close relations. The relevant relationships for this relief include: Lineal descendent (child, step-child, grandchild etc.), parent, step-parent or grandparent, husband, wife or civil partners, brother, sister, step-brother or step-sister, aunt or uncle and nephew or niece. Stamp duty at a reduced rate of 1% applies (usual rate is 7.5%).
The individual to whom the land is conveyed or transferred must, from the date of execution:
• farm the land for a period of not less than 6 years, or
• lease it for a period of not less than 6 years to an individual who will farm the land.
The person who farms the land or the person to whom the land is leased must:
• be the holder of (or, within a period of 4 years from the date of conveyance or transfer, become the holder) of a relevant agricultural qualification, or
• spend not less than 50% of their normal working time farming land (including land conveyed or transferred).
Other Stamp Duty Reliefs
There are other Stamp Duty reliefs which may apply to young farmers such as:
• Relief for certain leases of farmland (Section 81D SDCA 1999)
• Relief for the transfer of a site to a child (Section 83A SDCA 1999)
• Relief for certain family farm transfers (Section 83B of SDCA 1999) * Relief for commercial woodlands (Section 95 of SDCA 1999)
• Relief for the transfer of single farm payment entitlements (Section 101A SDCA 1999)
Tax credit for succession farm partnerships
The succession tax credit is an annual €5,000 tax credit for succession farm partnerships. It was introduced to encourage experienced farmers to form partnerships with young trained farmers and to transfer ownership of their farms to those young trained farmers. The credit is provided for by section 667D of the Taxes Consolidation Act 1997 , which was introduced by Finance Act 2015 and came into operation on 31 May 2017.
Young Trained Farmer Stock Relief
Section 667B Taxes Consolidation Act 1997 provides for a scheme of enhanced stock relief at the rate of 100% for “qualifying farmers” (who are often referred to as young trained farmers).
CGT Retirement Relief
Section 599 TCA 1997 provides for relief from CGT on the transfer of qualifying business assets by individuals aged 55 years or more to that individual’s child. For individuals aged 70 or over, the relief is capped by reference to the disposal of assets with a market value of €3 million. The relief is often referred to as ‘retirement relief’, although there is no requirement for the individual to retire in order to avail of the relief. Assets that are eligible for the relief are assets used for the purpose of a business or farm trade carried on by an individual or the individual’s family company. The relief also applies to the transfer by an individual of shares in a trading or farming company that is the individual’s family company.
For the purposes of section 599 of the TCA 1997, the term “child” can (subject to conditions) include:
• a child of a deceased child,
• a nephew or niece who has worked substantially on a full-time basis for the period of five years ending with the disposal in carrying on, or assisting in the carrying on of, the trade, business, or profession concerned, or the work of, or connected with the office or employment concerned. This is known as Favourite Niece or Nephew relief, and
• a foster child (although not specifically referred to in the legislation as a foster child) where that child satisfies the conditions in terms of the residence, care and maintenance of that child for 5 years before the child attains the age of 18.
As you may be aware the Minister for Agriculture, Food and the Marine published the report of the Commission on Generational Renewal in Farming in September 2025 which includes proposals for tax measures to support young farmers to acquire land for farming. Officials in my Department are currently reviewing and evaluating the recommendations in the report. Any changes to tax legislation in this area will be considered as part of the annual Budget and Finance Bill cycle.
399. Deputy Emer Currie asked the Tánaiste and Minister for Finance if his Department has conducted any assessment of introducing a VAT credit model for specific sectors to allow for a capped reduction in VAT payable as a business support or measure to prevent market failure. [15129/26]
Amharc ar fhreagraI am advised by Revenue that the VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law is obliged to comply.
In general, the VAT Directive provides that all goods and services are liable to VAT at the standard rate unless they are exempt from VAT or fall within Annex III of the Directive, in which case lower VAT rates may apply subject to certain rules.
I understand from the Revenue Commissioners that VAT-registered businesses are generally entitled to recover any VAT they incur on goods and services used in the course of their taxable business, subject to the normal rules on deductibility.
Therefore, generally the VAT incurred on goods and services used in the course of their taxable business is a VAT credit, i.e. a tax credit which VAT-registered businesses can apply against VAT liabilities.
It is not possible to reduce VAT liability as a business support.
400. Deputy Emer Currie asked the Tánaiste and Minister for Finance to list all current taxes that a refundable business tax credit may be offset against in the case where a business elects to treat the credit as an overpayment. [15130/26]
Amharc ar fhreagra401. Deputy Emer Currie asked the Tánaiste and Minister for Finance if refundable business tax credits are available to sole traders. [15131/26]
Amharc ar fhreagraI propose to take Questions Nos. 400 and 401 together.
Where companies claim the Film tax credit, the amount is offset against corporation tax (CT) liabilities of the company. In the event that the value of the film tax credit is greater than the company’s CT liabilities, any excess can be repaid to the company by Revenue.
Companies claiming the R&D tax credit, the digital games tax credit or the unscripted production tax credit can elect to have the credit treated as an overpayment of tax for the purposes of section 960H TCA 1997 or paid to the company by Revenue. Where a company elects to have the credit treated as an overpayment of tax for the purposes of section 960H TCA 1997, the amount is offset against any tax liabilities of the company, in accordance with the rules regarding offsets as set out in the Taxes (Offset of Repayments) Regulations 2002 (SI No. 471/2002). In general, and subject to the specifics of each tax incentive and the facts and circumstances, the taxes against which the credit may be offset, as may be relevant to companies, include CT (including any CT liabilities from prior accounting periods), Value-added Tax (VAT), employer’s PAYE, Relevant Contracts Tax (RCT), Income tax (other than employer’s PAYE) and Capital Gains Tax (CGT).
The Deputy may also be aware of the Start-Up Relief for Entrepreneurs (SURE), which is an income tax relief for entrepreneurs who leave PAYE employment to set up their own company. Individuals can receive a refund of income tax paid over the current and prior six years of assessment where that individual establishes a new trading company and invests cash through the purchase of shares. Further information on SURE is available on the Revenue website at: www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/investment/relief-corporate/start-up-relief-for-entrepreneurs.aspx
Further to the response provided to PQ 13295/26, the Research & Development (R&D) tax credit, the Film tax credit, the Unscripted Production tax credit and the Digital Games tax credit are payable tax credits which may provide cash payments to companies. PQ 13295/26 set out further details in respect of each of these measures. These tax credits are available to companies only and not to sole traders.
402. Deputy John Lahart asked the Tánaiste and Minister for Finance if he will provide an estimate of the Exchequer cost of increasing capital acquisitions tax threshold B to €300,000, on both a first-year and full-year basis; and if he will make a statement on the matter. [15178/26]
Amharc ar fhreagra403. Deputy John Lahart asked the Tánaiste and Minister for Finance if he will provide an estimate of the Exchequer cost of increasing capital acquisitions tax threshold C to €200,000, on both a first-year and full-year basis; and if he will make a statement on the matter. [15179/26]
Amharc ar fhreagraI propose to take Questions Nos. 402 and 403 together.
I am advised by Revenue that the cost of increasing the capital acquisitions tax Group B threshold of €40,000 to €300,000 is estimated to be €308 million on a full-year basis. No first year estimates are prepared for this tax.
I am further advised by Revenue that the cost of increasing the capital acquisitions tax Group C threshold of €20,000 to €200,000 is estimated to be €78 million on a full-year basis. No first year estimates are prepared for this tax.
Both these estimates are consistent with policy costings provided in Revenue’s Post Budget 2026 Ready Reckoner, available on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx
404. Deputy John Lahart asked the Tánaiste and Minister for Finance if his Department has examined the feasibility of introducing a lifetime inheritance threshold, index-linked and applying across all gifts and inheritances; and if he will make a statement on the matter. [15180/26]
Amharc ar fhreagraCAT thresholds are currently aggregated on a lifetime basis under a self-assessment system, with an individual being required to submit a return reporting receipts by way of gift or inheritance at the point when their lifetime receipts exceed 80% of the relevant CAT lifetime tax-free threshold.
Policy considerations in relation to CAT Group thresholds are complex. Last year my officials examined a number of policy options in the Tax Strategy Group paper, and a further review will take place this year. Ultimately the setting of CAT thresholds is a matter to be considered in the context of the annual Budget and Finance Bill cycles.
It is also important to bear in mind that CAT is a tax on unearned wealth and aims to be a progressive tax tool. In relation to your proposal to index-link the Group thresholds for gifts and inheritances, while I can appreciate where you are coming with this idea account needs to be taken of the following amongst other things:
Automatic index-linked CAT Thresholds would limit the governments ability to respond to changing fiscal conditions.
The current Group threshold structure provides a degree of certainty, both in the levels of thresholds available to the public and the tax yield generated. Index-linking the thresholds could produce ambiguity as to what thresholds will be available going forward in addition to the expected revenue.
Finally, the Deputies should note that any further changes to the thresholds must be considered among various other demands within the overall Budget package, as they have been in the past. In that regard, you should note that the CAT group thresholds are kept under review annually by my officials throughout the Finance Bill cycle.
405. Deputy John Lahart asked the Tánaiste and Minister for Finance if his Department has undertaken any modelling on the distributional or intergenerational impacts of changes to capital acquisitions tax thresholds, particularly in the context of intergenerational fairness; and if he will make a statement on the matter. [15181/26]
Amharc ar fhreagraMy officials examined Capital Acquisitions Tax ('CAT') as part of last year's annual Tax Strategy Group exercise. It should be noted that Tax Strategy Group is not a decision-making body and the papers produced by my Department are simply a list of options and issues to be considered in the Budgetary process. The resultant papers outlined the tax policy considerations for the Government and the options available to it in forming last year's Budget. They were published in advance of the Budget and are the best means of considering issues such as inheritance tax in an analytical and transparent way.
Last year's papers examined a number of cost modelling exercises in relation to CAT, including but not limited to:
• Uplifting the current Group B threshold to Group A
• Merging Group thresholds on a cost neutral basis
• Applying CAT on a progressive basis
As set out in the paper, CAT data is limited due to current reporting requirements and modelling provided by Revenue does not account for behavioural change which may occur. Therefore it is not possible to create models on the distributional or intergenerational impacts of changes to capital acquisitions tax thresholds, particularly in the context of intergenerational fairness.
406. Deputy John Connolly asked the Tánaiste and Minister for Finance the rationale for treating carer’s allowance as taxable income and if he will consider reviewing the taxation status; and if he will make a statement on the matter. [15647/26]
Amharc ar fhreagraCarers play a fundamental supporting role in society, and the Government are 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 a general principle of taxation that, in the absence of a specific exemption, income from all sources, in general, are subject to tax.
Carer's Allowance and Carer's Benefit are subject to Income Tax but are exempt from USC and Pay Related Social Insurance. There has been no change in this position.
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. A person’s tax liability will depend on their individual personal circumstances, income levels and personal credits available to them and their family.
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 available resources and the sound management of the public finances.
407. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance the number of persons awarded a primary medical certificate on appeal rather than at the initial application stage; and if he will make a statement on the matter. [15700/26]
Amharc ar fhreagraOnly those individuals who hold a Primary Medical Certificate or a Board Medical Certificate can apply in respect of a qualifying vehicle for reliefs, fuel grant and motor tax exemption as provided for by the Disabled Drivers and Disabled Passengers Scheme (DDS). Certain qualifying organisations can also apply to the DDS subject to meeting specific requirements.
Individuals apply for a Primary Medical Assessment to the HSE. A Primary Medical Officer (PMO) determines if an individual meets at least one of six medical eligibility criteria. Only those who meet at least one of the six criteria will be awarded a Primary Medical Certificate (PMC).
If the HSE PMO determines the individual does not meet any of the six medical criteria to be awarded a PMC, they may lodge a request for an appeal hearing to the Disabled Drivers Medical Board of Appeal (DDMBA). The DDMBA's role is to review the decision of the HSE Primary Medical Officer to determine if an appellant now meets any of the six medical eligibility criteria. Only if an appellant meets at least one of the six eligibility criteria will the Board issue a Board Medical Certificate.
I, the Minister, have no role in relation to the granting or refusal of PMCs or appeals associated with them and the HSE and the Medical Board of Appeal must be independent in their clinical determinations.
The following table sets out the number of appellants who were awarded, and those not awarded, a Board Medical Certificate on foot of an appeal hearing in the last 5 years.
|
Year |
2025 |
2024 |
2023 (Appeals recommenced December) |
2022 |
2021 |
|
Number of Appellants |
318 |
378 |
94 |
0 |
148 |
|
Number of Appellants awarded Board Medical Certificate |
246 |
259 |
52 |
0 |
12 |
|
Number of Appellants not awarded Board Medical Certificate |
72 |
119 |
42 |
0 |
136 |
408. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to outline any legislative, regulatory, or administrative reforms currently under consideration or in development to reduce delays in Environmental Impact Assessment and Appropriate Assessment stages for major transport infrastructure projects, and to provide indicative timelines for the introduction of any such reforms; and if he will make a statement on the matter. [14733/26]
Amharc ar fhreagraThis Government set out a significant mandate to improve the lives of our people through transformative delivery of infrastructure over the lifetime of the Government. However, the path from funding to delivery remains far from straightforward. From planning to procurement, from environmental assessment to final approval, the infrastructure development cycle has become increasingly complex and uncertain.
There is strong evidence that the development lifecycle for infrastructure is lengthening considerably. Infrastructure delivery has been adversely affected by lengthening timelines for assessing environmental impacts and by Judicial Reviews that have caused a knock-on impact for all flood relief proposals.
Government launched the Accelerating Infrastructure Report and Action Plan in December 2025. This report sets out a comprehensive programme of reforms to break through inertia and accelerate the delivery of infrastructure that our people, communities, and businesses urgently need.
The Action Plan addresses 12 key barriers that were identified through stakeholder consultation and sets out 30 specific, time-bound actions to speed up the pace of infrastructure delivery in Ireland across four key pillars. Taken collectively, and considering the range of legislative, regulatory or administrative reforms detailed in these actions, these will seek to streamline and speed up the consideration of most planning and consenting decision, including the consideration of environmental impacts.
Due to the nature of the projects, reforms with relevance to reducing delays Environmental Impact Assessment and Appropriate Assessment stages for major transport infrastructure span across the full suite of actions, though a number of items will have targeted relevance and have been scoped with these issues at front of mind.
Pillar 1 focuses on Legal Reform and Actions 1, 4 and 9 have particular relevance.
Under Action 1, my Department is leading on Judicial Review reforms.
The time taken to litigate judicial reviews creates significant costs and delays for infrastructure projects. This is compounded in cases where a quashing order is issued, requiring that the Environmental Impact Assessment (EIA) and Appropriate Assessment (AA) processes be restarted. Quashing orders have become the default outcome whenever a legal defect is identified regardless of:
• the materiality of the defect,
• the ease with which it could be corrected,
• the proportionality of quashing,
• the impact on the public,
• the impact on climate and environmental targets; or
• whether alternative remedies could address the defect.
This then results in the re-processing of often complex EIA and AA reports, creating significant subsequent delays for projects.
Action 1 will examine reforms to strengthen the judicial review system, including measures to ensure all avenues must be exhausted before issuing a quashing order. This includes assessing options to ensure that, where appropriate, defects can be addressed through correction, amendment or remittal rather than wholesale quashing of planning decisions. By reducing the likelihood of full quashing orders, these reforms will help avoid the need to restart EIA and AA processes in their entirety, thereby reducing avoidable judicial reviews and greatly reducing delays and associated costs for major infrastructure projects.
Action 4, led by the Department of Housing, Local Government and Heritage with the Department of Climate, Energy and Environment, progresses domestic reforms to environmental assessment in parallel with the EU Simplification Agenda. These reforms introduce clearer domestic rules, raise thresholds, and streamline documentation requirements for EIA and AA, supported by updated guidance, to ensure more proportionate and focused assessments while maintaining compliance with EU law. The intention of this action is to deliver shorter, more targeted environmental assessment documentation, reduce delays, and support the timely expansion of infrastructure needed to meet housing, energy and economic needs, while providing greater certainty and efficiency in planning processes and maintaining environmental safeguards.
Action 9 outlines the establishment of a Regulatory Simplification Unit in my Department, which will focus on simplifying and streamlining regulatory processes for critical infrastructure, including transport projects. The Unit will undertake a risk-based review of the current regulatory landscape to identify bottlenecks, understand underlying issues and where possible identify potential solutions. Among other things this will consider the environmental assessment processes, while also considering their policy goals. This work is in line with the wider simplification agenda being progressed at EU level following the Mario Draghi Report on EU competitiveness which called for “simplifying the regulatory environment, reducing burden and favouring speed and flexibility”.
Pillar 2 of the Accelerating Infrastructure Action Plan, focused on Regulatory Reform and Simplification, includes actions for other Departments which will assist in this effort.
Action 13 commits the Department of Foreign Affairs and other relevant Departments to advocate for new approach to legislation at EU Level on critical infrastructure, including in the context of the European Commission’s proposal for an Omnibus package on Environmental Simplification. This will be a role for all Departments in negotiating on EU proposals.
Similarly, as per Action 14, the Office of the Attorney General will review current transposition practices for EU Directives in infrastructure-related areas, such as EIA and AA and evaluate the scope for whether reforms are warranted to the approach to domestic transposition of EU Directives.
And under Action 21 of the Report, under Pillar 3, focused on Co-ordination and Delivery, the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation was tasked with establishing a Joint Utilities and Transport Clearing House with representatives from key Departments and utilities. The Clearing House has been set up to improve collaboration between utilities in the delivery of infrastructure. At present, the group is compiling a list of the most critical issues that are impeding cooperation and potentially delaying infrastructure delivery. This will encompass existing structures and processes, any licensing/consenting processes and areas where cooperation could be improved.
The actions will be implemented over 2026, with the majority targeted for completion in Quarter 1 and Quarter 2 of 2026.
At this point, there are no significant indicators for actions that are off track and sectors are committed to delivering Q1 and Q2 actions as set out in the December report.
409. Deputy Duncan Smith asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he is aware of the conditions in a Garda station (details supplied) where, due to storm flooding, a conference room developed a huge leak and, as such, a number of meetings have been cancelled, including neighbourhood watch meetings; and if he will make a statement on the matter. [15042/26]
Amharc ar fhreagraThe Office of Public Works (OPW) can confirm that a call was logged with the OPW on 27th January to report a leak in the roof at Swords Garda Station, following storm damage. Remediation works were immediately carried out on the roof to repair the leak.
Further works are scheduled to make good any damage caused by the leak and to complete any further necessary repairs.
410. Deputy Duncan Smith asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation when a Garda station (details supplied) will be upgraded and increased in size; and if he will make a statement on the matter. [15043/26]
Amharc ar fhreagraThe Office of Public Works (OPW) can confirm that there is a schedule of maintenance and capital works planned for Swords Garda Station to include the following;
1. A new perimeter boundary and upgrading of the car park.
2. The replacement of the existing roof covering and upgrading of roof insulation.
The commencement/completion dates for the scheduled works are subject to the final sign off of operational and design requirements by An Garda Síochána and where necessary, the completion of compliant tendering processes. A phased commencement during 2026 -2027 is currently envisaged.
The OPW understands from An Garda Siochana that there are no additional upgrade works planned for Swords Garda Station at this time.
411. Deputy Malcolm Byrne asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the total number of buildings leased by his Department, or bodies or agencies under its aegis, during 2025; the total cumulative sum paid under these leases; and if he will make a statement on the matter. [14025/26]
Amharc ar fhreagraThe Office of Public Works (OPW) provides office accommodation for the Civil Service and meets the associated rental costs in this regard. The OPW has provided the information in the table below in respect of my Department and the bodies under its aegis, with one exception. The exception is the Office of the Regulator of the National Lottery (ORNL), which is responsible for renting its own office space. The information in respect of the ORNL is provided below separately.
|
Total number of buildings leased by OPW in respect of the Department and the bodies under its aegis during 2025 |
21 |
|
Total sum paid under these leases |
€9,268,599 |
|
Total number of buildings leased by the Office of the Regulator of the National Lottery during 2025 |
1 |
|
Total sum paid under this lease |
€144,763 |
412. Deputy Aidan Farrelly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will provide a schedule of OPW lands, to include size, buildings and storage facilities across the State that are not in use and or vacant and duration of same. [14112/26]
Amharc ar fhreagraThe Office of Public Works (OPW) has responsibility, on behalf of the State, for managing and maintaining a substantial and complex estate of approximately 2,500 properties.
This extensive and diverse portfolio of State properties includes office accommodation for all Government Departments, the property estate for An Garda Síochána and numerous properties for many State Agencies. The portfolio also encompasses specialised spaces such as public offices, laboratories and cultural institutions, in addition to warehouses, heritage properties, visitor centres and sites.
In any major portfolio, there will always be a certain level of vacant or non-operational properties, at any given time, as the portfolio could not function without the flexibility that it provides. Not all vacant properties will be deemed surplus to the State’s requirements or suitable for disposal.
There are currently 73 surplus vacant properties owned by the OPW, consisting of 54 buildings and 19 sites.
The OPW, like other State bodies, is obliged to follow central Government policies on the disposal of surplus properties and the arrangements involved are set out in the following Department of Public Expenditure and Reform (DPER) Circulars:
• Circular 11/2015: Protocols for the Transfer and Sharing of State Property Assets
• Circular 17/2016: Policy for Property Acquisition and for Disposal of Surplus Property
As a matter of policy, no property is disposed of until there is absolute certainty that there is no alternative State use for that property.
The OPW’s Policy in managing surplus vacant properties is firstly, to establish if the property is required for alternative State use, including the potential for it to be re-purposed for either Government Departments or the wider public service. A number of strategic properties are retained in anticipation of potential State use/development in line with service demands arising from Government policy changes to public service provision.
Secondly, if no State use is identified, the OPW considers if open market disposal is an option, depending on prevailing market conditions.
Thirdly, the OPW may consider community involvement, subject to a detailed submission that demonstrates that the community or voluntary group seeking to use the property has the means to insure, maintain, and manage it in order to reduce costs to the Exchequer.
Before properties are placed on the open market the OPW advises other state bodies of its owned surplus vacant properties, so that they can assess them for suitability for social or humanitarian housing purposes or for other State use. This includes the Land Development Agency, the Department of Housing, Local Government and Heritage, the Department of Children, Disability and Equality and the relevant Local Authority.
A list of the current surplus vacant properties and the year that each unit was last used, where available, is set out at the link below. This does not include those properties that are an intrinsic part of heritage estates or gardens managed by the OPW that are not considered to be surplus to requirements or part of the OPW's disposal programme.
The size of the properties listed in Appendix 1 reflects the approximate area, where readily available.
413. Deputy Mark Wall asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will report on the progress of reviewing the Civil Service Blended Working Policy Framework as outlined in the Programme for Government. [14346/26]
Amharc ar fhreagraThe Civil Service is committed to ensuring continued public access to high quality services supported by efficient and effective delivery models. In this context, ongoing assessment of the impact of blended working on organisations, the workforce and the public remain essential to ensuring that the Civil Service continues to lead by example.
Within the Civil Service, the Blended Working Policy Framework for Civil Service Organisations provides strategic guidance to departments and offices, enabling them to design flexible arrangements tailored to their specific operational needs. The Framework also requires departments and offices to conduct ongoing reviews of their blended working policies, undertaken in consultation with all relevant stakeholders, including employee representative groups at local level, to ensure that arrangements remain aligned with service delivery requirements and organisational objectives. The Blended Working Evaluation Model supports this process by providing an evidence-based approach to assessing impact and identifying areas for improvement.
At national level, policy attention to the evolution of remote and blended working has increased. In 2025, the Department of the Taoiseach asked the National Economic and Social Council (NESC) to undertake research on the development and impact of remote and blended working in Ireland. The objective of this work is to develop an evidence based and stakeholder informed understanding of how remote and blended arrangements have affected employers, employees, the economy, society and the environment since 2020. A multi stakeholder NESC working group is underway and is scheduled to conclude its work in June 2026. This research will provide up to date evidence to guide future national policy direction on remote working.
414. Deputy Mary Lou McDonald asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will provide the details of the Ministerial Consent granted to the work regarding the proposed works on buildings adjoining the 1916 National Monument at 14 to 17 Moore Street. [14369/26]
Amharc ar fhreagraThe Office of Public Works has not applied for Ministerial Consent under Section 30 of the National Monuments Act 1930 (as amended) in respect of any of the buildings adjoining the National Monument at 14–17 Moore Street, Dublin 1. Accordingly, no such consent has been sought or granted.
Following a formal application by the Office of Public Works, Ministerial Consent for a scheme of works at the National Monument site at 14–17 Moore Street was granted by the Minister for Housing, Local Government and Heritage on 16 December 2025. A copy of that consent has been forwarded separately to the Deputy for information.
