Written Answers Nos. 41-61
41. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance to outline the current value of the national debt; the amount the debt has reduced in the past three years; and how much interest has been paid servicing the debt in each of the years 2023, 2024 and 2025. [35471/26]
Amharc ar fhreagraThe National Treasury Management Agency (NTMA) has informed me that the National Debt is the debt outstanding for the time being of the Exchequer. The NTMA refers to this as Gross National Debt. Net National Debt is the net debt incurred by the Exchequer after taking account of Exchequer cash and other financial assets.
Gross National Debt, Exchequer cash and other financial assets and Net National Debt at end-April 2026 and at each year-end for the years 2023 to 2025 are shown in tabular format below.
|
€bn |
Gross National Debt |
Exchequer Cash and Other Financial Assets |
Net National Debt |
|
End-April 2026 |
227.1 |
36.1 |
191.0 |
|
End-2025 |
232.2 |
46.0 |
186.2 |
|
End-2024 |
232.6 |
39.6 |
193.0 |
|
End-2023 |
234.5 |
28.9 |
205.6 |
Notes:
Rounding may impact figures. End-April 2026 and End-2025 figures are provisional and unaudited.
The NTMA publishes historic information on Debt including Gross National Debt, Exchequer Cash and Other Financial Assets on its website at the following link. https://www.ntma.ie/
At end-April 2026, Gross National Debt was €7.4bn lower than at end-2023, while Net National Debt was €14.7bn lower.
National debt service comprises both interest on the National Debt and fees and operating expenses. Interest reflects both net interest paid on Gross National Debt and net income received on Exchequer cash and other financial assets. Interest, fees and operating expenses and total debt service figures for each of the years 2023 to 2025 are shown in tabular format below.
|
€bn |
Interest |
Fees & Operating Expenses |
Total National Debt Service |
|
2025 |
3.0 |
0.2 |
3.1 |
|
2024 |
3.0 |
0.1 |
3.1 |
|
2023 |
3.2 |
0.1 |
3.3 |
Notes:
Rounding may impact figures. 2025 figures are provisional and unaudited.
42. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance to provide an update on the work his Department is undertaking to develop a new scheme to replace the disabled drivers scheme; if he can provide a timeline of when the new scheme will be launched; and if he will make a statement on the matter. [35508/26]
Amharc ar fhreagraThe Deputy should note that my Department and I share concerns that the Disabled Drivers and Disabled Passengers Scheme or DDS is no longer fit-for-purpose and believe it should be replaced with a needs-based, grant-led approach for necessary vehicle adaptations that could serve to improve the functional mobility of the individual.
Under the aegis of the Department of the Taoiseach, the sub-group convened to progress the National Disability Inclusion Strategy proposals for a needs-based, grant-aided, modern vehicle adaptation supports to replace the DDS, generated a report that was submitted to the Department of the Taoiseach. In considering this report, it has been proposed that a new grant-based scheme be developed and led by the Department of Transport.
The Department of Transport is beginning the development of this new scheme. The existing DDS remains with the Department of Finance and will continue to be reviewed in the context of new scheme developments by the Department of Transport.
As the Deputy will be aware, when this government took office, we committed to a step change in the delivery of supports and services for people with disability and their families.
Budget 2026 is the first step in delivering on this ambition, providing some €3.83 billion to specialist disability services next year, an unprecedented increase of €618 million, or almost 20%.
This funding will be vital in delivering the National Human Rights Strategy for Disabled People. The commitment to develop a new scheme by the Department of Transport, and in this context review the Disabled Drivers and Disabled Passengers Scheme, are strong commitments in this strategy.
43. Deputy Shay Brennan asked the Tánaiste and Minister for Finance to outline the steps his Department and the Revenue Commissioners are taking to seek to assess a more accurate cost of the of abolition of the deemed disposal rule. [35512/26]
Amharc ar fhreagraThe Deputy may be aware that there are reporting requirements for IUT and other investment exit taxes which are set out below.
Under the gross-roll up regime for investment undertakings, investment undertaking tax (‘IUT’), commonly known as ‘exit tax’, must be deducted on the occurrence of a ‘chargeable event’, which includes the making of relevant payments, the redemption of the investment, the transfer by an investor of their investment, and the ending of an eight-year period following the acquisition of the investment and then every eight years thereafter. This is commonly referred to as a deemed disposal.
Exit tax on chargeable events is returned to Revenue in two ways depending on certain facts and circumstances.
The majority of Irish domiciled funds will deduct IUT on the happening of a chargeable event and return it to Revenue; and Irish investors self-assess tax on certain Irish fund investments and on offshore funds through their annual tax return.
In relation to the obligations of Irish domiciled funds, IUT must be operated by the fund on the occurrence of a chargeable event in respect of an investor (other than an investor that is exempt from the operation of IUT). The fund will in principle be required to deduct an amount of tax on any payment made to an investor in respect of the chargeable event. Where no payment is made by the fund to the investor in respect of any of the above (for example, on a deemed disposal), the fund is usually entitled to appropriate or cancel the required number of units to meet the tax liability.
Pursuant to section 739F(2) of the Taxes Consolidation Act 1997, domestic funds are required to make two returns of IUT per year to Revenue: in relation to chargeable events occurring in the period from 1 January to 30 June, the tax must be paid by 30 July of that year, and in relation to chargeable events occurring in the period from 1 July to 31 December, the tax must be paid by 30 January of the following year.
The obligation to make a return of tax arises irrespective of whether the fund has been required to operate any IUT i.e. nil returns of tax are required. Revenue collects data on the receipts of IUT from funds arising from chargeable events but, as there is no legislative requirement to do so, does not require funds to report specific detailed data on the allocation of IUT across the various categories of chargeable events, nor on the underlying investors in the funds.
An Irish fund does not operate IUT in respect of any units that are held in a clearing system. Instead, the investor must self-account for any tax arising through the self-assessment system. Similarly, Irish investors are required to self-account for tax in relation to investments in offshore funds. This includes self-assessing for any tax arising on the happening of the eight-year deemed disposal. The Form 11 is the tax return for self-assessed individuals to declare tax due on chargeable events on certain Irish and offshore funds under the self-assessment system.
As the Deputy will appreciate, the availability of timely and reliable data is essential for effective analysis of tax policy. However, it must be acknowledged that increasing reporting requirements for taxpayers to collect additional data may, ultimately, increase administration and compliance costs for taxpayers.
While my Department is committed to increasing the availability of data for tax policy analysis where possible, any impact and potential additional administrative burden that increased reporting may cause, must be considered prior to any change to reporting requirements. Given the existing reporting requirements in place I do not intend, at this point in time, to add any additional reporting requirements. As I have previously noted my officials are examining whether other data sources may assist in terms of providing more information on deemed disposal returns.
44. Deputy Shay Brennan asked the Tánaiste and Minister for Finance to review the reason Ireland is the only country in the world to apply a deemed disposal rule to retail investment funds. [35513/26]
Amharc ar fhreagraIndividual jurisdictions design their tax systems to meet their specific requirements, and deemed disposal was introduced in Ireland to prevent indefinite roll-up, as an anti-avoidance measure, in response to actual investor behaviour at the time.
I would note that earlier this year the Dutch House of Representatives passed legislation to introduce a flat rate tax of 36% on actual returns from savings and investments, as well as unrealised gains, effective from 1 January 2028.
Work 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. 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.
45. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if his Department will examine the need for closer alignment of the substantial shareholding exemption with the dividend participation exemption, to ensure that Ireland remains a viable holding company location for global investment activities. [35514/26]
Amharc ar fhreagraIreland’s corporation tax approach has been consistent for many years – a low rate on a broad base, providing stability and certainty for businesses. The intent has been to provide a consistent and predictable framework, supporting long-term investment decisions and Ireland’s position as a key location for multinational activity.
Despite the major changes to the corporation tax landscape over the last number of years in response to global changes, Ireland remains committed to having an internationally credible and competitive tax regime.
In line with our continuing commitment to competitiveness, a Participation Exemption for Foreign Dividends was introduced in Finance Act 2024. It exempts qualifying foreign dividend income from Irish corporation tax and was introduced to simplify double tax relief and enhance Ireland’s competitiveness for multinational businesses.
The substantial shareholding exemption, namely Section 626B Taxes Consolidation Act 1997, was first introduced in 2004 and provides for an exemption from tax in respect of certain capital gains arising from the disposal of holdings in subsidiaries. Certain conditions must be met before a gain can be exempt, including a shareholding requirement, a requirement concerning the investee company’s residence and a trading requirement.
The two provisions operate in respect of different events – the receipt of dividend income and a gain on disposal of a shareholding – and the individual criteria were developed with those circumstances in mind. However it is expected that, as the participation exemption for foreign dividends becomes further established in the tax system, consideration may be given in future to any potential to align the two regimes more closely, having regard to the core principles outlined above.
46. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if his Department will examine the need to abolish the outbound payment rules on dividend payments to ILPs to ensure that Ireland remains an attractive location for international managers. [35515/26]
Amharc ar fhreagraThe Outbound Payments Defensive Measures (OPDM) were introduced in Finance (No.2) Act 2023. The purpose of the measures is to tackle aggressive tax planning and prevent double non-taxation. The measures operate by applying withholding taxes on outbound payments of interest, royalties and distributions (such as dividends) made by Irish resident companies, or by Irish branches of non-resident companies, to associated entities who are resident, or situated, in specified territories.
Specified territories include territories listed on Annex 1 of the EU list of non-cooperative jurisdictions for tax purposes, and / or 'zero-tax' territories. A 'zero tax' territory is a territory which does not generally subject an entity to a tax on income, profits and gains.
The measures form a critical part of the legal commitments Ireland provided to secure funding under the EU's Recovery and Resilience Facility (RRF). Ireland secured c. €1.1 billion through this facility which allowed us to develop our own National Recovery and Resilience Plan (NRRP) to support post-pandemic recovery, and green and digital transformation, projects right across the country. Much of this funding has already been drawn down, with the remaining funds due to be drawn down by the end of 2026.
The drawdown of funding under this performance-based plan is contingent on the completion of specific milestones (such as the introduction of these measures) that are subject to ongoing monitoring. The measures also directly addressed related recommendations contained in Ireland's 2019 and 2020 Country Specific Recommendations (CSRs) – tailored guidance issued by the European Commission to Ireland, as part of the European Semester Process, regarding economic, employment and fiscal policies to be addressed.
In respect of how the measures interact with the Dividend Withholding Tax (DWT) exemption introduced for Investment Limited Partnerships (ILPs) last year, my officials will keep the operation of the OPDM under review, and may revisit the need for amendments at a future date.
47. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if he will ensure the new Irish for Finance Strategy includes new measures and structures to prioritise the competitiveness of the Irish funds industry. [35516/26]
Amharc ar fhreagraGovernment recognises the importance of the sector to the international financial services sector in Ireland. In October 2024 ‘Funds Sector 2030: A Framework for Open, Resilient & Developing Markets’, also known as the Funds Review, was published. It was a wide-ranging review which included 42 recommendations across a wide range of areas to support growth in the funds and asset management sector.
An Implementation Plan was published in October 2025, as committed to in the Programme for Government. At the time of publication, thirty of the recommendations were either complete, on a path to completion or progressing including completion of substantive recommendations on Exchange-Traded Funds ETFs and the AIF Rulebook, both by the Central Bank. An amendment was also made in Finance Act 2025 to support the growth of private assets through Investment Limited Partnerships.
In line with a further recommendation, the first annual savings and investment forum was held on 31 March 2026.
Eleven recommendations remain under consideration, including four related to retail investment tax which will take account of developments at EU level.
These four recommendations are being considered as part of the work underway to prepare a roadmap for the taxation of retail investment. This roadmap, which is a Budget 2026 commitment, will set out a proposed approach to simplify and adapt the tax framework to encourage retail investment, and is expected to be published in the coming months. Ahead of the roadmap, Finance Act 2025 reduced the rate of taxation that applies to Irish and equivalent offshore funds and Irish and foreign life assurance products from 41 per cent to 38 per cent from 1 January 2026. This change also applies to investments in ETFs that are taxed under these regimes.
A key aspect of the roadmap is the development of a new Irish investment account that aims to reduce the complexities related to retail investment taxation and allows Irish people to grow their savings more efficiently. The aim is to legislate for the framework in 2026 and to allow market participants to offer accounts from 2027. The funds and asset management sector will be a key partner in growing retail investment.
Ireland for Finance is a whole-of-Government strategy for the development of the international financial services sector in Ireland. While the new Ireland for Finance strategy is still under development, ambitions of the strategy will be for Ireland to:
• Remain a competitive and trusted global international financial services centre;
• Have capacity to scale and attract expertise to enable economic growth in EU;
• Leverage technological capability to support digital transformation; and
• Develop and deepen links with domestic businesses and citizens.
These ambitions will be delivered through enhanced competitiveness in the form of predictable and pro-enterprise policy; simplification and modernisation of the legislative regime; through sectoral and thematic focus on high-impact areas; as well as by focusing on innovation. Development of skills and ensuring a strong talent pipeline remain key enablers of our ambitions.
48. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if he plans to bring forward an amendment to sectio45 n 50 of the Irish Collective Asset-management Vehicles Act 2015; to facilitate the use of distributed ledger technology, cloud computing and other similar technologies to support the digital transformation of the funds sector. [35517/26]
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.
As part of the Saving and Investment Union (SIU) strategy, the European Commission has published the Market Integration and Supervision Package (MISP). This package will amend 18 pieces of existing EU financial services legislation across trading, clearing, settlement and assets management.
Amending the DLT framework among other related measures forms part of the MISP proposal which seeks to turn the use of DLT in capital markets from a limited “sandbox” into something that can be scaled across the single market, The DLT Pilot Regime is being amended so that tokenised securities can be issued, traded, and settled at meaningful scale. Other changes amend existing EU financial services legislation, making them technologically neutral, allowing for the use of DLT and other technologies. This proposal is currently under negotiation at EU level.
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.
49. Deputy Peter Roche 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 Galway in each of the past five years, in tabular form; and if he will make a statement on the matter. [35646/26]
Amharc ar fhreagraI 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 Galway in the past five years.
50. Deputy Cian O'Callaghan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to set out the estimated cost of maintaining existing levels of service across the public sector in 2027; and if he will make a statement on the matter. [35437/26]
Amharc ar fhreagraThe Estimates for 2026 were developed using a new approach which replaced the previous “Existing Levels of Service (ELS)” approach. As a result, it is not possible to provide a directly comparable estimate of the cost of maintaining existing levels of service in 2027 on the same basis as under the methodology used prior to Budget 2026.
The focus is now on the totality of public expenditure, with an emphasis on the outputs and outcomes delivered, alongside the need for reform, efficiency, prioritisation and value for money. This approach was introduced to address a number of weaknesses identified in the ELS, including that it was not consistently defined or applied across Departments, tended to embed inefficiencies by incorporating previous overruns into the base, focused attention on a small marginal portion of the Budget rather than total resources, provided limited insight into outputs, outcomes or value for money, and did not support meaningful trade-off analysis across sectors.
Under the revised approach, the Estimates are constructed to better reflect where funding is being invested and the services being delivered across the public sector. This strengthens accountability and supports clearer policymaking, including improved assessment of trade-offs across sectors and alignment with population needs.
Expenditure ceilings to 2030 were set in Governments Medium-Term Fiscal and Structural Plan, which was published in December 2025. The ceiling for 2027 has been set at €125.5 billion. This will provide for increased investment across key public services in line with the Government’s policy priorities. The 2027 ceiling will fund the costs of maintaining service provision across all key sectors including our social welfare and health systems. It will also facilitate additional investment across a range of other policy areas including strategic capital infrastructure. Officials in my Department will engage with other Departments over the coming months to determine the final departmental allocations for 2027 as part of the annual Estimates process.
The Medium Term Expenditure Framework, published in September 2025, set out the Government’s multi-annual approach to planning and managing public spending. It identified a number of key cost drivers such as a growing and changing population, public service pay, and carryover costs from previous policy decisions. The Expenditure Report, published on Budget Day in October, outlines the high-level allocation for the upcoming year by Vote Group. The Revised Estimates Volume (REV), published in December, then provides detailed programme and subhead allocations along with performance information. The REV Estimate is voted upon by the Dáil.
51. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the total sum outstanding from current and former Ministers and officeholders arising from pension under-deductions. [35536/26]
Amharc ar fhreagra52. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number of former Ministers and officeholders who have not yet entered into repayment agreements. [35537/26]
Amharc ar fhreagra53. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the deadline set for the recovery of all monies owed. [35538/26]
Amharc ar fhreagra54. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether any enforcement action will be taken where individuals fail to engage. [35539/26]
Amharc ar fhreagraI propose to take Questions Nos. 51, 52, 53 and 54 together.
The NSSO’s review of Pension and ASC contributions identified 82 individuals impacted, with 61 cases closed to date, having been paid in full, in an agreed payment plan or refunds processed where applicable.
The matters identified in the NSSO review related to Pension and/or Additional Superannuation Contributions and as standard in cases such as these, the NSSO and/or the employer works with the individual to resolve the under-deduction on a case-by-case basis.
The NSSO continues to correspond with those remaining to agree a payment plan to recoup the remaining €71,878, and continues to prioritise this matter.
55. Deputy Ann Graves asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will reinstate the 'half day Christmas shopping' for public servants, which was a bonus each year on top of their annual leave allowance, but subsequently removed during the Haddington Road agreement. [35587/26]
Amharc ar fhreagraIn 2011, my Department reached agreement with Public Service unions on the standardisation of annual leave arrangements across the Public Service. This included the incorporation of Easter and Christmas privilege days into annual leave entitlements, removing these days as stand-alone leave while maintaining overall leave levels. The revised arrangements were intended to formalise and standardise leave provisions, enhance transparency, and provide greater flexibility in managing business needs. These arrangements remain in place and there are no plans at present to change them.
These changes were implemented in advance of the Haddington Road Agreement 2013, which provided for a range of measures relating to pay, working hours and productivity. As a result, matters relating to privilege days, including local practices such as local Christmas related arrangements, had already been addressed and did not form part of that Agreement.
56. Deputy Peter Roche asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will provide a list of all capital projects delivered under the National Development Plan and otherwise within the remit of his Department, including the Office of Public Works, which have been completed on time and within budget in Galway in each of the past five years, in tabular form; and if he will make a statement on the matter. [35647/26]
Amharc ar fhreagraThe Office of Public Works is a key service provider to Government, managing the State's estate portfolio, maintaining and presenting Ireland's built heritage, and leading the State's flood risk management function. Under the current National Development Plan, the OPW has secured a record allocation of €1.845 billion, encompassing flood risk management, State property management, and the conservation of heritage assets in support of regional tourism. The OPW's capital programme is therefore one of the most geographically distributed and functionally diverse in the public service, with works delivered in every county.
Under Estate Management, the OPW is responsible for the maintenance, refurbishment, and development of government properties, including offices, Garda stations, and other public service buildings. This includes energy efficiency upgrades and compliance with health and safety and climate obligations. New construction and fit-outs are also undertaken to meet evolving service needs, alongside property acquisitions and disposals as required.
Across the OPW estate ongoing maintenance is essential to ensure that public assets remain safe, functional, and efficient. Regular maintenance activities often identify areas where more substantial interventions are needed, leading to planned preventative capital works. These projects are designed to proactively address emerging issues, extend the lifespan of assets, and optimise their performance. By integrating insights from ongoing maintenance into capital planning, the OPW ensures that resources are used effectively and future risks are minimised.
Over the past five years, Estate Management has completed several capital projects in the Galway area, including the refurbishment of Portumna Garda Station, the construction of a new building at Spiddal Garda Station, and two major upgrade projects at Loughrea Garda Station.
Heritage Services projects focus on the conservation, restoration, and presentation of nationally significant sites such as Dun Aonghasa and Portumna Castle. These works include structural repairs, preservation of architectural features, and enhancement of visitor facilities. The OPW’s efforts ensure that heritage assets are protected and accessible, supporting both cultural preservation and regional tourism. Some notable examples of smaller capital projects in recent years are landscaping at Athenry Castle or floodlighting at Dunmore Castle. Please find list attached in tabular form as requested.
Flood Risk Management is another core pillar, with the OPW leading the planning and delivery of flood relief schemes in conjunction with the local authorities. The OPW is working in partnership with both Galway City Council and Galway County Council to advance flood relief schemes. Notable examples include the Galway City (Coirib go Cósta), South Galway (Gort Lowlands), Clifden and Ballinasloe Schemes all currently in development. Over the last five years, the OPW has approved some €1.4 million in funding to Galway City Council and Galway County Council for some 22 projects under the Minor Flood Mitigation Works and Coastal Protection Scheme, it is the responsibility of the relevant local authority to advance the works, once approved by the OPW. The Flood Risk Management County Summary provides updates and can be viewed at the following link by selecting Galway: https://www.floodinfo.ie/county-summary/
Should you, Deputy, have a particular capital project in mind or wish to discuss any aspect of our planned preventative works in greater detail, I would welcome the opportunity to engage directly. Please feel free to contact me so we can address your specific interests and ensure your concerns are fully considered.
|
Year |
Project Name ( Capital works over €0.2m) |
Status |
Delivered in line with Budget and timeline |
|
2021 |
Renmore Department Offices - Fire upgrade and Canteen works |
Completed |
Yes |
|
2022 |
Portumna Garda Station - Refurbishment Works |
Completed |
Yes |
|
2022 |
Ballinasloe Garda Station - Window replacement |
Completed |
Yes |
|
2022 |
Millstreet Garda Station Lighting Upgrade |
Completed |
Yes |
|
2022 |
Renmore Defence Lighting Upgrade |
Completed |
Yes |
|
2023 |
Loughrea Garda Station - Cell upgrade |
Completed |
Yes |
|
2024 |
Spiddal Garda Station - Replacement Building |
Completed |
Yes |
|
2025 |
The Office of the Director of Authorised Intervention, Headford Interim Facility M&E Works Package |
Completed |
Retention/Final Account Period |
|
2025 |
Loughrea Garda Station - Mechanical & Electrical |
Completed |
Retention/Final Account Period |
|
2025 |
Furbo, Government Office – Boiler Upgrade Works |
Substantial Completion |
Retention/Final Account Period |
|
2025 |
Oughterard GS Fabric upgrade works |
Completed |
Final Account Stage |
|
2020-25 |
OPW Portumna Castle - programme of capital works |
Completed |
Yes |
|
2026 |
Dun Aonghasa |
Completed |
Yes |
57. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the total number of public sector workers on WTE that will benefit from any public sector pay agreement. [35675/26]
Amharc ar fhreagra58. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the estimated cost of a 1% annual pay increase in the public sector. [35676/26]
Amharc ar fhreagra59. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the estimated cost of a €1,000 flat rate annual pay increase in the public sector. [35677/26]
Amharc ar fhreagraI propose to take Questions Nos. 57, 58 and 59 together.
I propose to take Questions Nos. 57, 58, and 59 together.
The number of public servants who would benefit from a public service pay agreement stands at 417,464 whole-time equivalents, based on end-2025 figures, which are the most recent final data available. On that basis, the estimated cost of a 1% pay increase is approximately €370 million, inclusive of pay and pension costs.
The cost of providing a €1,000 flat-rate annual pay increase, based on end-2025 figures, is estimated to be in the range of €535-600m inclusive of pay and pensions costs, dependent on if this €1000 flat-rate increase was to be applied on a pro-rata or headcount basis.
60. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide a comprehensive list of major capital projects over the past 20 years on which public funds have been expended but which have not yet progressed to construction or completion, and to detail the total expenditure incurred on each. [35689/26]
Amharc ar fhreagra61. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the total public expenditure over the past 20 years on capital projects that have not been delivered, including those that have failed to progress beyond planning stage, and to provide a list of such projects and the associated costs. [35690/26]
Amharc ar fhreagraI propose to take Questions Nos. 60 and 61 together.
As Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitisation I am responsible for setting the overall capital allocations across Departments and for monitoring monthly expenditure at Departmental level.
My own Department has a relatively limited capital budget and I am not aware of any projects which did not progress as planned over the past 20 years.
The responsibility for the management and delivery of individual investment projects or sectoral policy strategies, within the allocations agreed under the National Development Plan (NDP), rests with the individual sponsoring Department in each case. Each Minister is responsible for deciding on the priority programmes and projects that will be delivered under their remit within the NDP and for setting out the timelines for delivery. Expenditure is therefore allocated and monitored on a Departmental basis and not a geographical basis.
My Department is responsible for the Infrastructure Guidelines. These set out guidance for evaluating, planning and managing Exchequer-funded capital projects to ensure that they are completed on time and within budget. The management and delivery of individual investment projects and public services within allocation and the national frameworks including the Infrastructure Guidelines, is a responsibility of the respective Department and Accounting Officer.
As part of the capital appraisal process for projects under the Infrastructure Guidelines, Sponsoring Agents for the projects are asked to critically consider the potential schedule and cost implications of a project, which is further developed as a project progresses through the approval gates and more information becomes available. This includes detailed financial and economic appraisal, sensitivity analysis, accounting for behavioural influences such as optimism bias, consideration of appropriate levels of contingency, and detailed risk assessment.
This Government recognises the impact that delays to project implementation have on project costs and the timely delivery of critical infrastructure and has taken decisive action to address the reasons for these delays. The Accelerating Infrastructure Report and Action Plan published last December 2025 sets out 30 targeted actions grouped under four pillars, each addressing a key area of reform, with legal reform noted as a core element for accelerating critical infrastructure projects across the country. This work will, among other measures, include increasing exemption thresholds for critical infrastructure, reform processes with agencies and regulators, advocating for a new approach to legislation at EU level and creating a duty for state bodies to co-operate in making land available and accessible for critical infrastructure.
There is substantial information made available on capital allocations and infrastructure projects to both Dáil Éireann and to the wider public through a number of formal reporting frameworks. There is currently extensive reporting of capital projects in the financial statements of Government Departments and Offices as well as the annual reports and financial statements of bodies under their aegis.
All Government Departments and Offices, as well as nearly all bodies under their aegis, report their capital assets (Property, Plant and Equipment as well as Intangible Assets) on their Statement of Financial Position (Balance Sheet) along with extensive disclosure notes. Bodies under the Aegis and Local Authorities report under accounting framework FRS 102 and from 2024, Government Departments report using Central Government Accounting Standards based on International Public Sector Accounting Standards. It is important to highlight that every euro spent in a given year is accounted for in the Appropriation Accounts and is audited by the Comptroller and Auditor General.
In the annual appropriation accounts of Government Departments, details of all major capital projects and Public Private Partnership projects, where the project value exceeds €10,000,000, are separately disclosed. Where the reported commitment level or projected project cost has varied by more than €500,000 compared with the previous year, the reason for the movement are also explained.
The Government is committed to detailing progress on the delivery of the NDP at regular intervals to allow for full transparency of the implementation of Project Ireland 2040. This is achieved through regular updates of the Project Ireland 2040 capital investment tracker and MyProjectIreland interactive map viewer as well as the publication of annual reports and regional reports highlighting Project Ireland 2040 achievements and giving a detailed overview of the public investments that have been made throughout the country.
The capital tracker and interactive map are key tools in overseeing the progress of Project Ireland 2040. Their purpose is to facilitate communication, monitoring and planning of investments, to inform citizens of the variety of projects currently in the planning and construction phase in their local regions and throughout the country. They provide an aid to industry by giving a greater overview to the construction and infrastructure sectors of the Government's investment commitments and future opportunities for these sectors.
Government Departments and Local Authorities are also required to publish details of projects of €500,000 and more under management (these projects may not incur €500,000 in a single year but might be at that level over multiple years). The National Oversight and Audit Commission (NOAC) publish detailed updates for each county council on projects of a relatively modest value of €500,000 or more. The latest publication for end-2023 was published in September 2024 and can be found at the following link: www.noac.ie/noac_publications/report-70-public-spending-code-report-2023/. The inventory table is included at Appendix 4 and it runs to over 100 pages of updates on individual projects at county council level.
Departments have also published sectoral investment plans setting out the capital projects to be prioritised from 2026 to 2030. These plans provide visibility of the delivery pipeline, giving construction firms the certainty they need to invest in hiring, training, and scaling their operations. This multi-year approach is designed to support industry planning and ensure that regional capacity can grow in line with demand.
In developing these sectoral plans, departments were required to demonstrate how their proposed investments align with the objectives of the National Planning Framework (NPF). This ensures that increased capital spending supports balanced regional development. These sectoral plans are available on each Departmental webpage on the gov.ie website and will provide the Deputy with further detail on a sectoral basis.
