Written Answers Nos. 461-480
461. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding any mechanism in place within his Department that allows for civil servants to transfer on secondment to an equivalent role within the European Union, without negatively impacting their pension and other employment rights; his views on the merits of such a scheme; and if he will make a statement on the matter. [34422/26]
Amharc ar fhreagraI wish to inform the Deputy that my Department applies the provisions of Circular 33/1991, Special Leave without Pay to Take up an Appointment with an Institution of the European Communities or Other International Organisation of which Ireland is a Member, in respect of staff wishing to avail of special leave to take up roles in European and international institutions.
This Circular, as issued by the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation provides for the possibility of incremental progression, subject to specified conditions.
In addition, staff that have availed of such special leave (under Circular 33/1991), may under Circular 4/2006, Purchase of Notional Service for Superannuation Purposes by Established Civil Servants and by Non-Established State Employees, purchase service, subject to the terms and conditions set out in that Circular and in particular paragraph 6 which sets out the arrangements for staff purchasing service on return from special leave.
462. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the value and percentage share of total corporation tax receipts paid by the top one, top three, top five, top ten and top 20 corporate groups; the sectoral breakdown of those groups, where available, in each of the years from 2021 to date in 2026, in tabular form. [34489/26]
Amharc ar fhreagra463. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the corporation tax receipts paid by the largest corporate groups to the Exchequer, by ranking band, sector and ownership type where available; if he will provide this information on an anonymised basis where taxpayer confidentiality prevents the identification of individual companies, in each of the years from 2021 to date in 2026, in tabular form [34490/26]
Amharc ar fhreagraI propose to take Questions Nos. 462 and 463 together.
I am advised by Revenue that, due to its obligation to maintain taxpayer confidentiality, as provided for in Section 851A of the Taxes Consolidation Act 1997, and to uphold its Statistical Disclosure Control Protocol, several of the Deputy’s requested statistics cannot be provided. Revenue only provide data in relation to groupings of 10 or more taxpayers. More information on Revenue’s Statistical Disclosure Controls can be found on the Revenue website at: https://www.revenue.ie/en/corporate/information-about-revenue/statistics/about/statistical-disclosure-control.aspx
However, to increase transparency of the tax system and to support the understanding and development of tax administration and tax policy, Revenue publishes a wide variety of statistical reports on its website.
The latest publication on Corporation Tax “Corporation Tax – 2025 Payments and 2024 Returns” was published on 7 May 2026 and is available on the Revenue website at: https://www.revenue.ie/en/corporate/information-about-revenue/statistics/corporation-tax/research-reports/index.aspx.
This publication contains detailed statistics in respect of the largest corporation taxpayers, including the Top 10 companies and the Top 10 groups, as well as sectoral, ownership and tax band breakdowns for all companies.
464. Deputy John Paul O'Shea asked the Tánaiste and Minister for Finance if he will provide a list of all capital projects and programmes funded or overseen under the remit of his Department, and bodies under its aegis, which have been completed on time and within budget in Cork North-West in each of the past five years, in tabular form; and if he will make a statement on the matter. [34719/26]
Amharc ar fhreagra466. Deputy Joe Neville asked the Tánaiste and Minister for Finance if he will provide a list of all capital projects and programmes funded or overseen under the remit of his Department, and bodies under its aegis, which have been completed on time and within budget in Kildare in each of the past five years, in tabular form; and if he will make a statement on the matter. [35009/26]
Amharc ar fhreagraI propose to take Questions Nos. 464 and 466 together.
I wish to advise the Deputy that there have been no capital projects or programmes funded or overseen under the remit of my Department or Bodies under the Aegis of my Department in Cork North-West or Kildare in the past five years.
465. Deputy Claire Kerrane asked the Tánaiste and Minister for Finance if he has considered a tax relief on student fees paid by parents who have no access to SUSI grants to ensure they can access some support for expensive third level fees; if he will examine this; and if he will make a statement on the matter. [34928/26]
Amharc ar fhreagraSection 473A of the Taxes Consolidation Act 1997 (TCA) provides for income tax relief in respect of qualifying tuition fees paid by an individual for a third level education course (including a postgraduate course), subject to the conditions set out in that section. The relief is granted at the standard rate of income tax (currently 20%), where an individual pays “qualifying fees” for an approved course whether on his or her own behalf or on behalf of another individual.
“Qualifying fees” refer specifically to tuition fees in respect of an approved course at an approved college and includes what is referred to as the “student contribution”.
The maximum amount of fees that can qualify for the relief is €7,000 per person, per course, per academic year. Each claim is subject to a single disregard amount each tax year. This amount is taken away from the total qualifying fees for the claim, such that relief can't be received on the disregarded portion. The disregard is currently €3,000 in the case of a full-time student and €1,500 for a part time student. If a claim has been made for more than one student or course, this disregard amount will only be deducted from the claim once.
Relief may not be claimed for fees that are funded by grants, scholarships, an employer or from any other source. If an individual receives partial funding towards course fees, this must be declared to Revenue when the relief is being claimed and deducted from the claim amount.
Further information on claims for tuition fees paid for third level education, including lists of approved colleges and courses, is available on the Revenue website at:
www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/education/tuition-fees-paid-for-third-level-education/index.aspx.
467. Deputy Claire Kerrane asked the Tánaiste and Minister for Finance if he has carried out analysis on the tax take on HVO fuel as a result of higher prices; and if he will make a statement on the matter. [35056/26]
Amharc ar fhreagraAll liquid fuels, including biofuels such as hydrotreated/hydrogenated vegetable oil (HVO), are subject to Value-Added Tax (VAT), and to excise duty in the form of Mineral Oil Tax (MOT). As base costs for fuels increase, VAT, which is applied on an ad valoreum basis, also increases. However, as MOT applies volumetrically it is not impacted by fluctuations in base costs.
The VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law is obliged to comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate unless they fall within Annex III of the Directive, in respect of which Member States may apply a lower rate of VAT.
Motor fuels such as petrol, including bio-ethanol petrol blends, and auto-diesel are not included in the categories of goods and services on which the EU Directive allows a lower rate of VAT, and so they are liable to VAT at the standard rate, currently 23%. Biofuel and non-food vegetable oils, such as HVO, used to fuel vehicles are similarly liable to VAT at the standard rate and Ireland has no discretion in this regard.
However, the Directive allows that a Member State may retain certain long-standing VAT arrangements that they had in place, subject to strict conditions including that the terms of the historic arrangement cannot be extended. On this basis, Ireland is permitted to retain its long-standing application of its reduced VAT rate – which is currently 13.5% – to the supply of HVO used for domestic or industrial heating fuel.
Regarding MOT, biofuels which are produced from biomass qualify for relief from the carbon component of MOT under section 100(5) of Finance Act 1999 (as amended). This means that biofuels, such as HVO, bio-ethanol and Fatty Acid Methyl Ester (FAME), are only subject to the non-carbon component of MOT. In the case of blended fuels, the biofuel relief applies to the biofuel portion. I am advised by Revenue that current effective MOT rates on biofuels, along with comparable MOT rates for fossil fuels, such as auto-diesel, are published on Revenue’s website at https://www.revenue.ie/en/companies-and-charities/excise-and-licences/mineral-oil-tax/liquid-substitute-fuels/index.aspx.
As biofuels are subject to MOT at the rate applicable to the fossil fuel they are used in place of, or blended with, they will have benefited from the recent MOT cuts on petrol, auto-diesel and Marked Gas Oil (MGO). For example, where a biofuel is used for non-propellant purposes, it attracts the MGO rate, minus the carbon component. As the non-carbon component of MOT on MGO has been reduced to zero since 15 April 2026, no liability currently arises on a biofuel used for non-propellant purposes.
I am advised by Revenue that it is not possible to distinguish VAT or MOT receipts from specific biofuels, such as HVO, from tax returns.
468. Deputy Eoghan Kenny asked the Tánaiste and Minister for Finance the basis on which the current levy arising from public expenditure overruns is being calculated and applied to his Department’s Vote; whether any categories of expenditure, including pay, pensions or staffing-related costs, are exempt from the levy within his Department; and if he will provide a breakdown of the areas against which the levy is being applied. [35080/26]
Amharc ar fhreagraI wish to inform the Deputy that my Department is aware of the levy which will be applied to the 2027 Estimates. While the calculation of the levy and its application across Departments is a matter for the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, we expect to engage with that Department on its application to the Department of Finance Vote as part of the 2027 Estimates discussions later this year.
469. Deputy Emer Currie asked the Tánaiste and Minister for Finance to outline his Departments plans to support tokenisation in the Irish investment industry to ensure Ireland remains an attractive location for international investment funds management; and to outline any necessary legislative changes being considered by his Department. [35232/26]
Amharc ar fhreagraTokenisation, the process whereby an underlying asset or pool of assets, tangible or intangible, is converted into digital “tokens” that act as its proxy – could fundamentally reform how capital markets operate, enabling real-time trades; increasing transparency and liquidity; expediting clearing and ultimately providing for atomic settlement.
The Funds Sector 2030 Report included a recommendation that industry should continue to engage with the Central Bank of Ireland and the Department of Finance, as necessary “with a view to mapping out a pathway for adoption of tokenisation”.
The Department fully support and encourage the work that industry has undertaken to assess what can be done within the current legislative and regulatory frameworks.
Officials from my Department are considering submissions from industry regarding proposed changes to the current legislative framework.
The Market Integration and Supervision Package, published by the European Commission in December 2025, included considerable reforms to the Distributed Ledger Technology Pilot Regime in a bid to encourage greater uptake and accelerate the technological transformation of capital markets. In the coming months, Ireland will engage in the negotiations on the legislative proposal.
In March this year, the Central Bank published a Discussion Paper on tokenisation. Submissions on the discussion paper are invited by the Central Bank by 5 June 2026. The Central Bank intends to publish a feedback statement following the consultation period. My officials will continue to engage closely with the Central Bank on the matter.
470. Deputy Emer Currie asked the Tánaiste and Minister for Finance to provide an update on his review of the taxation of retail investment with a view to ensuring that existing investors are included in future tax measure. [35233/26]
Amharc ar fhreagraWork is continuing on the development of the roadmap on the taxation of retail investment announced in Budget 2026, which will be published in the coming months. The roadmap will set out an approach to simplify and adapt the tax framework to further support retail investment, while retaining necessary and important anti-avoidance protections in a proportionate manner. My intention is that further progress can be made to address some of the existing obstacles to greater retail investment.
The work underway on the roadmap includes consideration of the recommendations of the Funds Sector 2030 Report, including the issue of deemed disposal as well as the European Commission’s recommendation for Member States to introduce Savings and Investment Accounts, to encourage more participation in capital markets.
A key aspect of the new approach will be the introduction of an individual investment account, aligned with the European Commission’s recommendation. At the Savings and Investment Forum on 31 March, I announced that I intend to introduce the legislative framework for an individual investment account in 2026. My intention is that the account should be simple, accessible, tax efficient, easy to administer, and transparent on fees. The Government will take account of expert views as the model is designed to ensure that it best fits the Irish economy and the needs of Irish households.
471. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the estimated economic value of unclaimed tax credits/rebates in the State. [35334/26]
Amharc ar fhreagra472. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the estimated number of people who did not claim tax credits which they were entitled to in each of the past five years. [35335/26]
Amharc ar fhreagraI propose to take Questions Nos. 471 and 472 together.
I am advised by Revenue that, where an income tax return is not completed, it is not possible to identify from Revenue data whether a taxpayer may be due additional credits or reliefs. Therefore, it is not possible to provide the Deputy with an estimated value for unclaimed tax reliefs or the number of people who did not claim tax credits to which they were entitled.
473. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the number of people who claimed the working from home tax credit in each of the past five years. [35336/26]
Amharc ar fhreagraSection 114A of the Taxes Consolidation Act 1997, allows remote working taxpayers, in respect of 2022 and subsequent years of assessment, to claim an income tax deduction. The income tax deduction allows taxpayers to claim 30% of the cost of vouched expenses for electricity, heat and broadband in respect of those days spent working from home. The amount of the relief will depend on the circumstances of the remote worker in terms of the level of costs incurred and their marginal tax rate.
The Deputy may wish to note that Revenue provides a report “Cost of Tax Expenditure” publication, which sets out the cost and number of beneficiaries associated with the various tax expenditures and can be found at the following link:
www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx.
For the Deputy’s convenience the table below provides for the estimated number of beneficiaries of Remote Working Relief for the years 2022 to 2023, the most recent years for which data are currently available.
|
Year |
€m |
Taxpayer units |
|
2023 |
18.7 |
144,700 |
|
2022 |
17.0 |
141,500 |
It should be noted that data in respect of 2024 will be available in the coming months, and Revenue’s Cost of Tax Expenditure report will be updated accordingly. Data for 2025 is not available as the filing deadline in relation to self-assessed taxpayers has not yet passed.
474. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether any public offices or public buildings are planning to relocate ahead of the 2030 target for public buildings to achieve a minimum BER rating of B where the cost of retrofitting the existing buildings is considered to exceed the cost of relocation; and if so, to provide details of each such case. [34011/26]
Amharc ar fhreagra475. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation in respect of any public offices identified as relocating due to the prohibitive cost of retrofitting to meet climate and energy efficiency targets, the name and location of each building; the most recent BER rating available for each building, the estimated cost of retrofitting each building to meet at least a BER B rating, the estimated cost of relocation; and the basis on which relocation was determined to represent better value-for-money than retrofit. [34012/26]
Amharc ar fhreagra476. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation for each public building that is planned to be vacated as a result of relocation linked to climate or retrofit considerations, whether the existing building will be demolished, sold, retained, or repurposed for other public or community uses; and to provide any details available on the intended future use. [34013/26]
Amharc ar fhreagra477. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation where public offices are relocating due to difficulties or excessive cost associated with retrofitting existing buildings, to outline the proposed new location of each office; whether the new accommodation is newly constructed, leased, or purchased; the anticipated energy rating of the new accommodation; and the estimated total cost associated with each move, including fit out and transition costs. [34014/26]
Amharc ar fhreagra478. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation in view of the decision by Dublin City Council to relocate from the Civic Offices at Wood Quay (details supplied); to confirm whether similar assessments have been carried out for other major public buildings; the number of public buildings that are currently below the BER B standard; and the measures in place to ensure transparency and consistency in decisions to retrofit versus relocate. [34015/26]
Amharc ar fhreagra479. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether guidelines or thresholds exist within the State's public estate strategy to determine when relocation is preferable to retrofit in achieving 2030 climate targets; and if such guidelines will be published. [34016/26]
Amharc ar fhreagraI propose to take Questions Nos. 474, 475, 476, 477, 478 and 479 together.
The Government’s Climate Action and Low Carbon Development Amendment Act 2021, the annual Climate Action Plan (CAP), and the annually updated Public Sector Climate Action Mandate commit Ireland to a strategic direction to reduce greenhouse gas emissions by 51% by 2030 and achieving net-zero emissions by 2050.
The vision within Estate Management in the Office of Public Works (OPW) is to maximize the use, efficiency and value of the accommodation portfolio, while meeting the operational needs of clients and customers. Sustainability and climate action are at the core of the OPW’s Statement of Strategy and a key objective in this strategy is to advance climate action obligations and promote the transition to a low carbon, climate-resilient and environmentally sustainable economy.
The portfolio of the OPW is notably complex, encompassing a wide range of responsibilities and building typologies. It includes managing government office accommodation, Garda facilities, heritage sites, and flood risk, requiring specialized expertise and coordination across multiple sectors.
Retrofitting existing buildings is one of a number of interventions that are considered as part of the OPW‘s commitment to achieving national targets. The OPW has demonstrated significant success with regard to energy efficiency in its portfolio of buildings over many years. The bulk of the savings have been achieved through a large scale staff energy awareness campaign (Optimising Power @ Work). Launched in 2008 the campaign operates in over 250 large Central Government buildings which encompasses approximately 80% of the energy usage in the OPW portfolio. The campaign focuses on: Encouraging behavioural change among building occupants, Optimizing existing control systems, eliminating energy wastage. Average energy savings of over 33% have been achieved through this initiative.
To meet its strategic objectives, OPW constantly look to appraise the potential of the existing Owned accommodation portfolio for future redevelopment sites, refurbishment opportunities and potential asset recycling prospects. Each project is looked at on a case by case basis in conjunction with the provisions of the Infrastructure Guidelines, and relevant Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation Circulars in relation to the acquisition or disposal of properties. The decision to buy, build, refurbish or relocate is subject to a number of variables, including: the business need to be addressed; the typology of the building in question; the availability of capital funding; the availability of suitable buildings or sites; the prevailing market conditions at the time; the urgency and scale attached to the accommodation request, and the duration of the requirement.
In addition to developing all new state owned buildings to a Near Zero Energy Building standard, the OPW has successfully completed a number of retrofits within its state owned portfolio in recent years which have significantly improved the environmental performance of the assets in question. This has included the retrofit of Tom Johnson House in Beggars Bush as a new headquarters for the Department of Climate, Energy and the Environment, Block J in Garda Headquarters in the Phoenix Park, Government offices in Kilcairn in Navan, Co. Meath, and Block 1 Ennis Government offices Co. Clare. In addition, work is at an advanced stage on Government offices in Renmore, Co. Galway and on 6 Ely Place in Dublin.
Finally, the OPW constantly keep its portfolio under review so it can respond to emerging business requirements of Government. The Deputy will appreciate that due to the commercially sensitive nature of future property transactions, I am unable to disclose any details in this regard.
480. Deputy Cian O'Callaghan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he is aware that under Building Momentum that 3% was set aside for local bargaining; the reason his Department is blocking political staff in the Houses of the Oireachtas from local bargaining despite the 2022 agreement which linked staff to public service pay agreements; the reason his Department is refusing to engage with the Workplace Relations Commission and a union (details supplied) on this; and if he will make a statement on the matter. [34017/26]
Amharc ar fhreagra483. Deputy Holly Cairns asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether he is aware that his Department has excluded political staff in the Houses of the Oireachtas from accessing the 3% local bargaining fund under Building Momentum, despite the 2022 agreement which linked political staff to public service pay agreements; whether he has been made aware that his Department and the Houses of the Oireachtas have been refusing to engage with a union (details supplied) in the WRC on this matter to date; whether he is aware that under the Houses of the Oireachtas Commission Act 2003, the Commission must obtain his consent before reaching agreement with any political staff in relation to pay; and therefore if he would consider his Department and the Houses of the Oireachtas as the relevant bodies to engage with the union on any issues in regard to income and benefits of political staff. [34063/26]
Amharc ar fhreagraI propose to take Questions Nos. 480 and 483 together.
Staff employed under the Scheme for Secretarial Assistance are directly employed by members of the Houses of the Oireachtas. As such, these staff are not civil or public servants.
Pay for public servants is governed by a system of collective agreements between public service employers and public service unions and representative associations. The terms of those agreements relate to public servants in grades, groups or categories in the public service represented by unions and associations that have ratified the terms of the given agreement.
In relation to those employed under the Scheme for Secretarial Assistance, an agreement reached at the Workplace Relations Commission in 2022, provided that pay of political staff appointed under the Oireachtas Scheme for Secretarial Assistance would be adjusted in line with general pay increases provided for in Public Service Agreements.
To date, staff appointed under the Oireachtas Scheme for Secretarial Assistance have benefited from all general round increases under the PSA totalling 8.25%. This includes an increase of 1% or €500 on 1 February this year, with one further general round increase of 1% due on 1 June 2026.
It is important to note that the public service agreement contains many provisions, mechanisms and obligations on the parties to that agreement beyond those relating to general pay adjustments. These include agendas around reform and workplace change, dispute resolution and industrial peace etc. The current agreement includes a clause permitting public service employers, trade unions / representative associations to negotiate proposals addressing matters such as structural changes, work practices, or other conditions of service. As the staff concerned are not public servants, they fall outside the scope of these specific Local Bargaining provisions within the Public Service Agreement 2024-2026.
