Written Answers Nos. 86-105
92. Deputy Ruth Coppinger asked the Tánaiste and Minister for Finance the amount of revenue obtained from VAT on new-build homes; if he will consider a rebate of VAT for those buying their first home and those getting affordable housing; and if he will make a statement on the matter. [38205/26]
Amharc ar fhreagraThe VAT rating 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 fall within the categories listed in Annex III of the Directive, in respect of which Member States may apply a lower rate. The “supply of housing, as part of a social policy” is listed in Annex III. The Directive also allows for a Member State’s historic VAT treatment to be maintained under certain strict conditions.
On this basis, Ireland has for many years continued to apply its reduced rate, currently 13.5%, to the supply of new residential property. In line with changes introduced as part of Budget 2026, that will run until 31 December 2030, Ireland now applies its second reduced rate, currently 9%, to the supply and the construction of certain new apartments, as part of a social policy.
The Deputy is asking about the possibility of introducing a rebate of VAT for those buying their first home and those getting affordable housing. It is not possible to introduce such a measure as it would not be compatible with the EU VAT Directive.
I am further informed by Revenue that traders are not required to identify the VAT yield generated from the supply of specific goods and services on their VAT returns.
Therefore, it is not possible to provide an estimate of the VAT yield on new houses and apartments using taxpayer information.
93. Deputy Ciarán Ahern asked the Tánaiste and Minister for Finance if he would consider reducing or removing VAT on a medicine (details supplied); and if he will make a statement on the matter. [38208/26]
Amharc ar fhreagraAs the Deputy will be aware, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.
Any changes to VAT rates will be considered as part of the normal Budgetary process, which will include the publication in the coming months of the Tax Strategy Group papers.
94. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the terms of the relationship that governs An Posts management of the State savings scheme; when the contract is up for renewal; the rationale for a single party framework; and if he will make a statement on the matter. [38212/26]
Amharc ar fhreagraIreland State Savings products are managed by the National Treasury Management Agency (NTMA) on behalf of the Minister for Finance. All monies raised form part of the National Debt and are a direct unconditional obligation of the State.
NTMA currently has a contract with An Post for the operation of Ireland State Savings.
Prize Bonds are managed separately under a contract between the NTMA and The Prize Bond Company Limited, a joint venture between Fexco and An Post.
The Ireland State Savings contract was last renewed in 2023 and runs to 2027. Previous contracts with An Post date back to 2015, when the first contract was signed between the NTMA and An Post to consolidate the existing arrangements at the time into a single Agency Contract.
The use of a single-party framework reflects An Post’s established role as a retail delivery partner for State Savings, with its nationwide network of Post Offices and the operational efficiencies of delivering a single, integrated customer service with increased digital capacity.
The NTMA retains responsibility for governance and oversight of An Post, in its capacity as an agent for State Savings. The NTMA keeps these arrangements under ongoing review to ensure they remain appropriate and continue to deliver value for Ireland State Savings customers and the Exchequer.
95. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance the steps his Department has taken to reduce fuel smuggling and enforce compliance with the Windsor Framework's green lane; and if he will make a statement on the matter. [38312/26]
Amharc ar fhreagraThe Windsor Framework established a new set of arrangements for the movement of goods between Great Britain (GB) and Northern Ireland (NI). Goods moved from GB into NI and remaining in NI, under the UK Internal Market Scheme (UKIMS), often called ‘green lane’ goods, are not subject to full international customs requirements. Traders are required to be authorised to benefit from providing a simplified data set to move goods, but information is still required to be submitted to HMRC. Goods that are not moved under UKIMS continue to require information as applied for movements into the EU.
The application of the Windsor Framework is a matter for the UK authorities with oversight from the EU monitoring team. Any attempts to intentionally avoid relevant customs and VAT legislation applicable for Northern Ireland and Ireland, under the Windsor Framework and EU-UK Trade and Cooperation Agreement, is a criminal offence. Any non-compliance around movement of goods is taken extremely serious by Revenue, and it will use all powers available to tackle such behaviour including engaging with the UK authorities as appropriate.
Ireland’s excise treatment of fuel is governed by EU law as set out in Directive 2003/96/EC, commonly known as the Energy Tax Directive (ETD). ETD provisions on liquid fuels are transposed into national law in the Finance Act 1999 (as amended). Finance Act 1999 provides for the application of excise duty, in the form of Mineral Oil Tax (MOT), to liquid products that are used as motor or heating fuels. MOT comprises a carbon component, or carbon charge, which is usually referred to as carbon tax. MOT also comprises a non-carbon component which is often referred to as “excise” or “fuel excise/tax/duty”. It is important to note that both components of MOT are excise duties.
Steps taken by Revenue to combat the illegal mineral oils trade, include the introduction of stringent supply chain controls and reporting requirements, a rigorous programme of risk focused enforcement action and the application of robust legislation. Under Council Directive 95/60/EC of 27 November 1995 on fiscal marking of gas oils and kerosene, all Member States must apply a common fiscal marker, referred to as the Euromarker, to any gas oil and kerosene to which a reduced rate of excise duty applies. Commission Implementing Decision (EU) 2022/197 of 17 January 2022 establishes ACCUTRACE™ PLUS as the common fiscal marker, , in all Member States for gas oil and kerosene delivered for home consumption at a reduced rate of Mineral Oil Tax. Revenue’s compliance activities in this area include roadside sampling of private and commercial vehicles at checkpoints combined with a risk-based, targeted sampling programme based on supply chain reporting obligations for suppliers and retailers.
The tables below outline the number of samples taken, seizures and subsequent prosecutions related to fuel fraud from 2021 to the end April 2026:
|
- |
|
Commercial Oil Seizures |
Commercial Oil Seizures |
Marked Gas Oil (MGO) Detections |
Marked Gas Oil (MGO) Detections |
|
Year |
No. Samples Drawn |
No. of seizures |
Quantity seized (litres) |
No. of detections |
No. of vehicles seized in respect of MGO detections |
|
2026* |
5,128 |
2 |
24,500 |
129 |
42 |
|
2025 |
18,867 |
11 |
62,737 |
385 |
126 |
|
2024 |
19,965 |
12 |
156,960 |
366 |
109 |
|
2023 |
24,074 |
3 |
1,800 |
395 |
96 |
|
2022 |
37,939 |
13 |
57,793 |
466 |
132 |
|
2021 |
22,787 |
10 |
31,650 |
463 |
104 |
*To end April 2026
|
- |
Commercial Mineral |
Commercial Mineral |
Marked Gas |
|
|
Oil Prosecutions |
Oil Prosecutions |
Oil Prosecutions |
|
Year |
Summary |
Indictable |
Summary |
|
2026* |
Nil |
Nil |
19 |
|
2025 |
1 |
2 |
63 |
|
2024 |
1 |
Nil |
53 |
|
2023 |
Nil |
1 |
90 |
|
2022 |
2 |
3 |
82 |
|
2021 |
2 |
1 |
72 |
*To end April 2026
Revenue and An Garda Síochána collaborate very closely in acting against fuel fraud and also cooperate closely with their counterparts in Northern Ireland, in the framework of the North-South Joint Agency Task Force. This cooperation plays a key role in targeting the organised crime groups who operate across jurisdictions and are responsible for much of this criminality.
I am satisfied that Revenue’s work against fuel fraud has achieved a considerable level of success. I am assured that Revenue is very conscious of the resourcefulness of those involved and remains vigilant for, and ready to respond to, any new developments in these areas.
96. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance the estimated annual cost to the Exchequer of the Revenue Commissioners participation in the Joint Agency Task Force (JATF), including staffing, operational and technology resources. [38347/26]
Amharc ar fhreagra97. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance the number of Revenue Commissioners' staff assigned full-time equivalent to Joint Agency Task Force JATF-related work; and whether there are plans to increase these resources. [38348/26]
Amharc ar fhreagra98. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance whether consideration has been given to establishing a dedicated budget or permanent staffing complement for the Joint Agency Task Force JATF. [38349/26]
Amharc ar fhreagra99. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance the number of joint cross-border operations conducted under the Joint Agency Task Force JATF in each of the past five years; and the quantity and value of seizures arising directly from those operations. [38350/26]
Amharc ar fhreagra100. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance the performance metrics or benchmarks used to assess the effectiveness of the Joint Agency Task Force JATF. [38352/26]
Amharc ar fhreagraI propose to take Questions Nos. 96 to 100, inclusive, together.
The cross border Joint Agency Task Force (JATF) which was established under the 2015 Fresh Start Agreement promotes real-time collaboration between An Garda Síochána, the Police Service of Northern Ireland (PSNI), Revenue and HM Revenue and Customs (HMRC) in their efforts to disrupt the activities of organised crime groups.
Based on an agreed strategic assessment and prioritising against threat, harm and risk, it was agreed to adopt six priority areas for the JATF. The following six priority areas were formally ratified by the Strategic Oversight Group and are subject of review. 1. Rural Crime 2. Drugs 3. Financial Crime 4. Trafficking in Human Beings Including Children 5. Excise Fraud 6. Organised Immigration Crime.
The objective of the JATF is to build on existing frameworks and to increase the collective effectiveness within existing operational and financial constraints.
In relation to excise fraud, HMRC and Revenue use a combination of risk analysis, profiling, intelligence, and targeted investigations and operations to actively respond to this threat and to assist with the seizure of illicit products, the prosecution of individuals involved in the smuggling/supplying of these products and the recovery of assets affiliated with the proceeds of crime, where possible. HMRC and Revenue also conduct investigations into various types of tax fraud including Value Added Tax (VAT) fraud. Multi-agency co-operation is crucial to the process of gathering evidence to support investigations, prosecutions, and other interventions in crimes of this nature. The JATF priorities and activities are kept under continuous review to ensure resources available are utilised to best effect in combatting the threat that excise fraud and tax related crime poses to legitimate business, consumers, and the Irish and UK Exchequers.
As a multi-agency coordination structure, the JATF is a collaboration between all agencies involved as opposed to a separate entity and does not have a separate staffing complement or budget. Staff from An Garda Síochána, the PSNI, Revenue and HMRC are deployed, as required, in JATF actions and investigations.
Following the UK’s exit from the EU on the 31st of December 2020, cross border Law Enforcement Agencies continue to collaborate in the investigation and prevention of cross jurisdictional organised crime. The potential for Organised Criminal Gangs (OCGs) to exploit the border area to increase their income from illegal means remains, and their activities will continue to be the focus of cross border Law Enforcement Agencies.
Revenue’s customs and excise officers at the ports, airports and the inland enforcement teams are the frontline of Revenue’s response to smuggling of illicit products.
Revenue enforcement teams work closely with HMRC under the JATF framework in tackling cross-border movement of illicit trade.
The successful outcomes of this collaboration demonstrate the significant value of strong co-operation and joint operational activity between all cross-border law enforcement agencies and its correlating impact on tackling cross jurisdictional organised crime to enhance the safety of all communities on the island of Ireland.
All actions taken under the aegis of the JATF are reviewed in a bi-annual report by the Task Force’s Strategic Oversight Group, which is co-chaired at senior management level by An Garda Síochána and the PSNI. In accordance with the provisions of the Agreement, this report details the work of the task force and is presented to the meeting of Justice Ministers under the framework of the Intergovernmental Agreement on co-operation on criminal justice matters.
The JATF don’t make public the details of this report, due to the sensitivities surrounding active and ongoing investigations but the following table contains the number of joint operations conducted under the aegis of the Task Force in which Revenue was involved, from 2022 to 2026*.
|
Year |
No. of operations |
|
2022 |
8 |
|
2023 |
13 |
|
2024 |
11 |
|
2025 |
10 |
|
2026* |
1 |
*end of April 2026
This Government has been consistent in its strong support for the work carried out by the JATF and I commend Revenue and all the relevant State agencies for their work in this important area of collaboration to tackle and disrupt criminal activity in both jurisdictions. I remain open to considering any proposals from Revenue for additional resources that will support their role in the JATF.
101. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance whether the Revenue Commissioners have identified any recent trends in cross-border tobacco smuggling; and if current resources are sufficient to respond to these developments. [38353/26]
Amharc ar fhreagra102. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance the most up-to-date figures available, including to date in 2026 on the number and value of illicit tobacco seizures; the quantity of tobacco products seized; and the number of related prosecutions and convictions, by month where available. [38354/26]
Amharc ar fhreagraI propose to take Questions Nos. 101 and 102 together.
Revenue implements a range of measures to tackle the illicit cigarette and tobacco trade, identifying and targeting the smuggling of illicit tobacco products into the State, with a view to disrupting the supply chain, seizing the product and prosecuting those involved. Revenue monitors trends in the illicit tobacco trade on an ongoing basis, adjusts its actions and redeploys its resources on a risk-focussed basis to counter any new developments or methodologies employed by the criminal gangs involved in that trade.
Since 2009, Revenue and the Health Service Executive’s National Tobacco Control Office have jointly commissioned surveys among smokers to estimate the volume of non-Irish duty-paid cigarettes consumed in Ireland. Since 2013, this includes a separate survey on roll-your-own (RYO) tobacco. The results of these surveys along with the survey methodology are published on Revenue’s website. The most recent survey conducted by Ipsos MRBI indicates that 28% or 45.9 million cigarette packs consumed in Ireland in 2025 were illicit, based on the estimated total cigarette consumption for 2025. This represents a notional loss to the Exchequer of approximately €648 million (Excise and VAT). This is viewed as a notional loss as it assumes that the illegal cigarettes consumed displaced the equivalent full tax paid quantity of cigarettes, which is unlikely to be the case. The full report can be viewed on the Revenue website: www.revenue.ie/en/corporate/documents/research/tobacco-surveys-2025.pdf
While Revenue’s role is the administration of tax law, effective enforcement of tobacco duties supports Ireland’s public-health aims by limiting access to untaxed and cheap tobacco. In this regard, new regulations which strengthen the controls relating to the amount of duty-paid tobacco products an individual can bring into Ireland from another EU Member State were introduced on 9 December 2025.
These new rules help to ensure that Excise Duty reliefs for personal use are not abused. Revenue advises that the introduction of the new regulations relates solely to duty-paid tobacco products within the EU and that the duty-free regime has not changed. Travellers may bring in duty-paid tobacco products from another EU Member State for their own personal use, provided the products are carried personally in their baggage and are not for resale. Tobacco products up to the following amounts will generally be considered as being for personal use:
• 800 cigarettes
• 400 cigarillos
• 200 cigars
• 1 kilogram of other tobacco products (such as roll-your-own tobacco).
The new regulations bring clarity around the consequences of exceeding the above stated amounts. Under the new regulations, where an individual brings in duty-paid tobacco products in excess of these quantities, this will be taken as clear evidence that the goods are not for personal use and the full quantity of goods will be seized. The individual may also be prosecuted. Enforcement of the new regulations forms part of Revenue’s overall enforcement strategy and commitment to targeting the illicit tobacco trade. Since the introduction of the new tobacco regulations, Revenue officers have seized over 1.5m duty-paid cigarettes and nearly 193kgs of tobacco from a total of 925 individuals.
The smuggling of tobacco products has a transnational and cross border dimension and in addition to Revenue’s ongoing cooperation with An Garda Síochána in this area, Revenue also works closely with its counterparts in other jurisdictions including colleagues in Northern Ireland through the Cross Border Joint Agency Task Force (JATF), to address cross-border smuggling and dismantle organised crime networks involved in the illegal tobacco market.
Enforcement measures implemented by Revenue continue to lead to significant seizures. Figures relating to the seizure of cigarette and tobacco products and potential loss to the exchequer for 2024 to 2026* are set out below:
|
Year |
Seizures |
Volume |
Value €m |
Potential Loss to the Exchequer €m |
|
2026* |
|
|
|
|
|
Cigarettes* |
2,094 |
56.5m |
€53.5 |
€42.0 |
|
Tobacco* |
566 |
728kgs |
€0.67 |
€0.5 |
|
|
|
|
|
|
|
2025 |
|
|
|
|
|
Cigarettes |
5,493 |
46.9m |
€42.5 |
€33.6 |
|
Tobacco |
1,549 |
23,673kgs |
€21.0 |
€15.8 |
|
|
|
|
|
|
|
2024 |
|
|
|
|
|
Cigarettes |
4,920 |
112.3m |
€95.5 |
€75.3 |
|
Tobacco |
1,500 |
39,407kgs |
€32.6 |
€24.5 |
*as of 30 April 2026
Revenue has provided me with a table outlining the number of summary and indictable convictions together with the value of fines imposed by the Courts for both the smuggling/evasion of excise duty as well as illegal selling of tobacco and cigarettes for the period 01/01/2026-30/04/2026.
|
Year 2026 |
|
|
Smuggling/Evasion of Excise Duty |
|
|
Illegal Selling |
|
No. of Summary Convictions |
Indictable Convictions |
Fines |
No. of Summary Convictions |
Indictable Convictions |
Fines |
|
|
April |
9 |
3 |
€20,500 |
5 |
3 |
€10,000 |
|
March |
4 |
1 |
€2,500 |
6 |
1 |
€5,950 |
|
February |
10 |
0 |
€7,500 |
4 |
1 |
€7,500 |
|
January |
0 |
0 |
€0 |
4 |
2 |
€15,000 |
Revenue operational requirements are kept under continuous review, having regard to ongoing risk evaluation and evolving operational needs. I am advised that Revenue has the necessary resources to fulfil its mandate in respect of functions that are critical for its effective operation as a tax and customs administration.
I am satisfied that Revenue is very conscious of the threat that tobacco smuggling and the sale of illicit tobacco products poses to health, to legitimate business interests and to the Exchequer. I commend Revenue and all the relevant State agencies for their work in this important area, and I am satisfied that there is an appropriate focus on tackling this form of criminality.
103. Deputy Aidan Farrelly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will provide a schedule of IT projects that the Office of the Government Chief Information Officer has directed be paused, put on hold, and stood down in the past five years to date to include project name description, budget and amount expended. [37976/26]
Amharc ar fhreagraMy Department, through Circular 14/2021, has an approval role in relation to digital and ICT projects undertaken across the Public Service to ensure that proposed initiatives are appropriately aligned with all relevant government policies and the strategies that support them; and that appropriate governance arrangements are in place. However, the Circular does not lessen the accountability of organisations which continue to be directly responsible for their effective and appropriate delivery.
In the context of Circular 14/2021, for projects in excess of €2m, the Circular requires a peer review process to be put in place. The role of a Peer Review Group is to act as a critical friend to the project and provides an independent, structured review of the programme at key decision points throughout its lifecycle. Findings of the peer review are advisory and actioning any advice received is a matter for the relevant organisation. As I mentioned above, while my Department does have an initial approval role, the relevant Accounting Officer remains responsible for the successful delivery of projects undertaken by their organisation including all associated expenditure and contracts.
104. Deputy Emer Currie asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether his Department has carried out any analysis or assessment of the difference in projected occupational pension incomes between members of An Garda Síochána, the Irish Prison Service, full-time fire service and the Permanent Defence Forces who commenced service before 1 January 2013 and comparable personnel who commenced on or after that date and are members of the single public service pension scheme; and if he will make a statement on the matter. [38005/26]
Amharc ar fhreagra105. Deputy Emer Currie asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will consider amending the public sector single pension scheme to recognise the particular position of workers in fast accrual professions; if he will facilitate access to a supplementary pension to bridge the potentially significant gap from retirement to the State pension age [38006/26]
Amharc ar fhreagra106. Deputy Emer Currie asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his Department has reviewed the impact of the public service single pension scheme on fast-accrual grades in the Defence Forces, An Garda Síochána, the Irish Prison Service and the Fire Service; and if he will make a statement on the matter. [38007/26]
Amharc ar fhreagraI propose to take Questions Nos. 104 to 106, inclusive, together.
The Single Public Service Pension Scheme is a statutory Public Service Career-Average Defined Benefit Pension Scheme. It was established under the Public Service Pensions (Single Scheme and Other Provisions) Act 2012
The provisions of the Single Scheme are clearly set out in law. All new-entrant public servants hired after 1 January 2013 are members of the Single Scheme. This includes uniformed members in An Garda Síochána, the Defence Forces, full-time Firefighters and Prison Officers.
The introduction of the Single Scheme is central to ensuring the long-term sustainability of public service pensions, particularly in the context of improved life expectancy and rising public service employee numbers. The most recent valuation of the State’s Accrued Liability in respect of public service retirement benefits calculates the overall liability to be €175.7bn, which is payable over the next 70 years or so. The annual pension bill for the public service is currently at €5.3bn; this is projected to increase to a peak of €9.8bn in 2055.
Despite the broader trend in the private sector towards closing defined benefit schemes, the Single Scheme remains a defined benefit pension arrangement, albeit based on career-average remuneration.
Uniformed members - Firefighters, Prison Officers, Gardaí and the Defence Forces - have enhanced benefits that other Single Scheme members do not have. These members accrue benefits at a faster rate due to their earlier Mandatory Retirement Age.
In 2024, in recognition of individuals seeking to work longer, Government enacted legislation to permit Uniformed staff to remain in service until age 62, should they wish to. This move allows members to build-up a higher pension than previously, increasing the final value of their Single Scheme pension. On retirement, subject to having reached their Normal Retirement Age, members receive their Single Scheme pension and lump sum immediately. The issue of mandatory retirement ages for the Defence Forces, Gardaí, Prison Service and Firefighters is firstly a matter for the relevant line Departments.
There are no plans at this time to review the Single Scheme, including the Fast Accrual elements. Occupational Supplementary Pensions (OSPs) are not a feature of the Single Scheme and were not envisaged to be.
