Written Answers Nos. 28-41
28. Deputy Emer Currie asked the Minister for Transport further to Parliamentary Question No. 313 of 18 March 2026, the name of each group member of the new Road Safety Leadership group; the scheduled date in April 2026 to hold its next meeting; and if he will make a statement on the matter. [22732/26]
Amharc ar fhreagraThe next meeting of the Road Safety Leadership Group has been provisionally set for 16 April 2026. Previous meetings of this Group have taken place in November 2025 and February 2026 as part of the ongoing implementation of the Road Safety Strategy, Phase 2 Action Plan.
I chair the Group, which is attended by the Minister for Justice, Home Affairs and Migration, as well as senior officials from the Department of Transport, The Department of Justice, Home Affairs and Migration, An Garda Síochána, the Road Safety Authority, Transport Infrastructure Ireland, the National Transport Authority, he Courts Service, the Medical Bureau of Road Safety, the Health and Safety Authority and the County and City Management Association on behalf of the Local Authorities. Group members from each of these bodies are usually the CEO or equivalent. Departments are represented at Assistant Secretary General level.
29. Deputy Pearse Doherty asked the Minister for Transport if his Department conducted any assessment of the impact of the revised timetable for the public Service Obligation (PSO) air service between Donegal Airport and Dublin on patients travelling for cancer treatment and other essential medical appointments prior to the approval of the current schedule; if he will publish any such assessment; the steps he intends to take to ensure that the PSO service fulfils its public service purpose of providing meaningful connectivity for the people of Donegal, particularly those travelling for urgent medical care; and if he will make a statement on the matter. [22690/26]
Amharc ar fhreagraI can assure the Deputy that this Government is committed to maintaining connectivity to the North-West by providing an Exchequer funded Public Service Obligation (PSO) air service between Dublin and Donegal airports. I recognise the importance of this service to the people of Donegal where last year a record 46,475 passengers were facilitated by this air service including 927 passengers who booked flights through the Donegal Cancer Flights and Services Charity.
The rules under which PSOs can be imposed are set out in EU Regulation 1008/2008, which provides the common rules for the operation of air services in the Community. This Regulation requires that a PSO shall be imposed only to the extent necessary to ensure on that route the minimum provision of scheduled air services satisfying fixed standards of continuity, regularity, pricing and minimum capacity.
In relation to the minimum fixed standards of regularity, the PSO was originally imposed on the Donegal-Dublin air service in 1994 to provide twice-daily two way air services. Since 2002, the PSO was modified to specify an early morning flight departing from Donegal and an evening return flight from Dublin, which is relied on by many, including critical care patients. Since then no further modification to the fixed standards of regularity under this PSO, including a timing specification for the second daily rotation, have been sought by stakeholders to my Department.
In relation to the flight schedule under the new contract, my Department had conducted a public procurement process in line with the requirements of Regulation 1008/2008 and the fixed standards of regularity as imposed. While the new contract continues to provide twice daily two-way air services, incorporating an early morning flight departing from Donegal and an evening return flight from Dublin facilitating a same day return service, meeting the minimum requirements of the PSO as imposed, I am fully committed to ensuring that an effective service is provided at times that work for all those availing of it, including critical care patients.
In relation to the reinstatement of the midday service, a significant amount of work is being put into bringing about a resolution to this matter since our meeting with the Donegal Cancer Flights and Services Charity on 24 February.
While the department had not conducted an assessment of the impact of the new timetable between Donegal Airport and Dublin on patients travelling for cancer treatment and other essential medical appointments prior to the execution of the contract, Donegal Cancer Flights and Services presented their assessment of the number of patients who relied on the midday service at our meeting where I was informed that 144 of the charity's bookings last year were for this midday service (96 of whom travelled from Donegal on the lunchtime flight and 48 passengers travelling from Dublin on the lunchtime flight). The Group also highlighted the impact of the change in schedule on the islanders who rely on this service and in this respect, the Charity made 10 bookings for islanders who used the service in 2025.
I can assure the Deputy that my department has been actively engaging with the Airline with a view to agreeing terms for the reinstatement of the midday service, including the aircraft overnighting in Donegal Airport, and I am endeavouring to ensure that the process is concluded and publicly announced shortly.
30. Deputy Peadar Tóibín asked the Minister for Transport the reason the NTA issued letters to 20,000 taxi drivers advising they are non-tax compliant despite a tax clearance certificate issued at the beginning of the year stating they are tax compliant. [22769/26]
Amharc ar fhreagraThe regulation of the small public service vehicle (SPSV) industry is a matter for the independent transport regulator, the National Transport Authority (NTA), under the provisions of the Consolidated Taxi Regulation Acts 2013 and 2016. I have no role in the day-to-day operations of the SPSV sector.
Accordingly, I have referred your question to the NTA for direct reply. Please advise my private office if you have not received a reply within 10 working days.
31. Deputy Michael Healy-Rae asked the Minister for Transport the balance between costs and fares to date for the rollout of the TFI Anseo project in Killarney; the amount the service generated in fares; and if he will make a statement on the matter. [22922/26]
Amharc ar fhreagraAs Minister of State at the Department of Transport with special responsibility for Rural Transport, I have responsibility for policy and overall funding in relation to rural public transport service provision; however, I am not involved in the day-to-day operations.
The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally, including the Connecting Ireland Rural Mobility Plan and the TFI Anseo pilot programme.
The NTA have advised that the pilot TFI Anseo service launched in Killarney in August, 2025. Currently the service carries upwards of 2,000 passenger journeys per week. To date fare revenues for the service in Killarney have covered approximately 12.5% of operating costs (not including overheads).
In light of the NTA responsibilities I have referred your question to the NTA for direct reply to you. Please advise my private office if you do not receive a reply within ten working days.
32. Deputy Barry Ward asked the Minister for Transport the position regarding the number of employees that were employed in his Department at the end of December 2025, broken down by grade, in tabular form; and if he will make a statement on the matter. [22984/26]
Amharc ar fhreagraDeputy, I have outlined the number of staff employed in my Department at the end of December 2025, broken down by grade, in the table below.
|
Grade |
Headcount |
|
Administrative Officer |
58 |
|
Assistant Principal |
108 |
|
Assistant Secretary |
7 |
|
Clerical Officer |
111 |
|
Executive Officer |
131 |
|
Higher Executive Officer |
104 |
|
Head Services Officer |
1 |
|
Intern |
1 |
|
Principal Officer |
37 |
|
Secretary General |
1 |
|
Services Officer |
6 |
|
Professional & Technical |
176 |
|
Temporary Clerical Officer |
2 |
|
Total |
743 |
FTE for the department is 730.56
33. Deputy Barry Ward asked the Minister for Transport the number of employees in each of the agencies under his Department's remit at the end of December 2025, broken down by grade, in tabular form; and if he will make a statement on the matter. [22985/26]
Amharc ar fhreagraDeputy, I have referred this question to the agencies under my remit.
If you do not receive a reply within 10 working days, please contact my private office.
34. Deputy Cathal Crowe asked the Minister for Transport the main policy achievements of his Department since 22 January 2025; and if he will make a statement on the matter. [23086/26]
Amharc ar fhreagraThe information requested by the Deputy is currently being collated by my officials and will be forwarded to the Deputy by my private office within ten working days.
35. Deputy Emer Currie asked the Tánaiste and Minister for Finance whether his Department has considered any technological solutions to identify vehicles on the roads with illegal licence plates with a view of improving enforcement; and if he will make a statement on the matter. [22759/26]
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 Registration and Taxation Regulations, 1992 (as amended), set out the detailed requirements for the format of vehicle registration plates.
Non-compliance with legislation related to vehicle 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.
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 includes regular engagement on multiagency checkpoints.
In line with the Road Traffic Act 2010 (Part 3) (Fixed Charge Offences) Regulations 2024, a member of An Garda Síochána is fully empowered to issue a fixed charge (FCN) of €60 to a driver who fails to comply with number plate requirements. The Minister for Justice may be in a position to provide the Deputy with details of the technology used and Garda activity in this area.
The Deputy previously asked about the introduction of additional regulatory measures focussed on controlling the supply of vehicle registration plates and, as indicated in recent replies, work is being undertaken on an interdepartmental basis to examine the potential for strengthened measures and to develop and recommend suitable options to improve compliance with vehicle licence plate requirements in the State.
36. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance if the support levels for help-to-buy will be revised; and if he will make a statement on the matter. [23052/26]
Amharc ar fhreagra37. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance if the help-to-buy scheme will be expanded to include second-hand homes; and if he will make a statement on the matter. [23054/26]
Amharc ar fhreagraI propose to take Questions Nos. 36 and 37 together.
The Help to Buy (HTB) incentive, provided for in section 477C of the Taxes Consolidation Act 1997 (TCA), 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 previously been used as a dwelling. Additionally, the purchase value/approved valuation of the property must not exceed €500,000.
In relation to second-hand properties, an increase in the supply of new housing remains a priority aim of Government policy. The HTB scheme is specifically designed to support the demand for affordable new build homes so as to encourage the construction of an additional supply of such properties.
The Programme for Government commits to "(r)etain and revise the Help to Buy scheme.". Any revisions to the HTB scheme would have to take into account the effective operation of the scheme and the impact any proposed changes would have on the broader housing market, but these matters will be kept under review.
Finally and 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, having regard to the sound management of the public finances and the impact any proposed changes would have on the wider housing market.
38. Deputy Paula Butterly asked the Tánaiste and Minister for Finance to respond to correspondence (details supplied); and if he will make a statement on the matter. [22618/26]
Amharc ar fhreagraThe Deputy’s question relates to encouraging retail investment.
Supporting retail investment is a priority for the Government. In line with the commitment made in Budget 2026, I will publish a new approach to simplify and adapt the current taxation framework for retail investment while retaining necessary and important anti-avoidance protections in a proportionate manner in the coming months.
The work underway includes consideration of the Funds Sector 2030 Report, including the issue of deemed disposal and the taxation of ETFs, as well as the European Commission’s recommendation on Savings and Investment Accounts. I hope further progress can be made to address some of the existing obstacles to greater retail investment.
39. Deputy Keira Keogh asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 478 of 18 March 2026, if a modular home can be defined as a ‘qualifying residence’ for the purpose of the help to buy scheme; and if he will make a statement on the matter. [22619/26]
Amharc ar fhreagraThe Help to Buy (HTB) incentive is a scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. The incentive gives a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in Ireland over the previous four years, subject to limits outlined in the legislation.
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.
The legislation governing the HTB scheme is set out in section 477C of the Taxes Consolidation Act 1997 and outlines the definitions and conditions that apply to the HTB scheme.
Section 477C(1) provides the definition of a ‘qualifying residence’ for the purpose of the HTB scheme. A ‘qualifying residence’ is:
a new building which was not, at any time, used, or suitable for use, as a dwelling,
a building which was not previously, in whole or in part, used, or suitable for use, as a dwelling and which has been converted for use as a dwelling,
a building which was not at any time used as a dwelling and was purchased by a first-time purchaser in accordance with an affordable dwelling purchase arrangement,
a building bought or built as the first-time buyer’s sole or main residence,
a building with a purchase value/ approved valuation not greater than €500,000, and
a building in respect of which the construction work is subject to VAT at the rate of 13.5% or 9% in Ireland.
A ‘self-build qualifying residence’ is defined as a ‘qualifying residence’ which is built, directly or indirectly, by a first-time purchaser on his or her own behalf. As such, the conditions pertaining to a ‘qualifying residence’ also apply to a ‘self-build qualifying residence.’
Additional eligibility conditions also apply with regards to a ‘qualifying residence’. These are:
a qualifying loan must be taken out on the property with a qualifying lender, the qualifying loan used to purchase or build the property must a be minimum of 70% of the value of the property, and in cases where the property is being purchased rather than self-built, the vendor must be registered with Revenue as a ‘qualifying contractor’ for the purposes of HTB.
40. Deputy Colm Burke asked the Tánaiste and Minister for Finance to provide an update on Ireland's transposition of the EU Alternative Investment Fund Management Direction; and if, as part of, or on foot of, the transposition, there will be updates to Ireland's regulatory framework to better facilitate the establishment of regulated retail Irish domiciled funds that can invest in Irish infrastructure and green energy, while also offering regulated retail access to these investment structures; and if he will make a statement on the matter. [22729/26]
Amharc ar fhreagraDirective (EU) 2024/927, which amends the Alternative Investment Funds Managers Directive (AIFMD) along with the Undertakings for Collective Investment in Transferable Securities (UCITS) Directive, was published in the Official Journal of the European Union on 26 March 2024. My officials are working with the Office of the Parliamentary Counsel (OPC) to complete transposition by the deadline of 16 April 2026.
The changes provided for by Directive (EU) 2024/927 largely relate to the harmonisation of EU rules on delegation, liquidity risk, supervisory reporting, depository services, and loan origination by alternative investment funds. The transposition of this Directive will amend the domestic legal and regulatory framework to reflect these changes.
As the Deputy may be aware, under the existing EU regulatory frameworks, retail investors can access a wide range of investment strategies and assets through authorised UCITS, Retail Investor AIFs and European Long-Term Investment Funds (ELTIFs). Whether funds choose to make investments in infrastructure and green energy in Ireland is a commercial decision by the investment manager.
41. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 409 of 18 March 2026, to outline the projected additional corporation taxes that will be taken in as a direct result of the global minimum effective tax rate (ETR) of 15 percent in 2026; and if he will make a statement on the matter. [22737/26]
Amharc ar fhreagraIreland joined the global consensus in reaching a political agreement at the OECD Inclusive Framework on BEPS in October 2021, to sign up to a two-pillared solution to the tax challenges arising from the digitalisation of the economy.
Pillar Two of this agreement includes a commitment to introduce a 15 per cent global minimum effective tax rate for multinational enterprises with an annual turnover in excess of €750 million, located in in-scope jurisdictions, through the GloBE Rules.
Ireland, together with our fellow EU Member States, implemented Pillar Two by transposing the EU Minimum Tax Directive effective for fiscal years beginning 31 December 2023 and later.
On 5th January 2026 a Side-by-Side Package Agreement on Global Minimum Tax was approved and adopted by the OECD / G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS), including Ireland.
The Agreement delivers a solution which preserves the objectives of the Global Minimum Tax while allowing for co-existence with qualifying regimes that demonstrate a robust system of taxation in line with the Side-by-Side Safe Harbour criteria. The US were added to the central record of qualifying regimes as part of this package, having passed rigorous assessment by the Inclusive Framework.
The OECD Agreement (i.e. both Pillars One and Two) would come at a cost to Ireland in terms of reduced tax receipts.
Given that Pillar One remains at an impasse for now and agreement has only recently been reached on the Side-by-Side solution to Pillar Two, with domestic implementation work ongoing, arriving at an accurate estimate of the fiscal impact remains challenging.
As part of Budget 2026, the Department of Finance published an updated Exchequer impact for Pillar Two of the OECD Agreement.
From 2026 onwards, all else equal, it is estimated that Ireland will collect approximately €3 billion in additional annual corporate tax receipts from the implementation of the 15 per cent minimum effective tax rate under Pillar Two of the OECD agreement.
Agreement on the Side-by-Side package earlier this year is not expected to significantly impact these initial estimates on the basis that it protects the top-up tax due for collection through Qualified Domestic Minimum Top-up Taxes. It remains important to note that these are high level estimates and do not take into account potential behavioural or other responses that may arise from the implementation of minimum tax rules globally. Officials will continue to review and update these estimates as further information becomes available.
