Written Answers Nos. 223-240
224. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of individuals paying capital acquisition tax each year since 2014, broken down by categories A, B and C, in tabular form. [38659/26]
Amharc ar fhreagraI am advised by Revenue that it publishes statistical information on CAT receipts broken down by category. Category breakdowns by taxpayer count are not currently available for statistical analysis.
The Revenue publication was recently updated to include 2025 and is available on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx
225. Deputy Eoin Ó Broin asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether drafting has commenced at a national level on the proposed EU National Regional Partnership Plans; the way he envisages that this process will take place, including scope for input at parliamentary and civil society level; and if he will make a statement on the matter. [38626/26]
Amharc ar fhreagraThe European Commission's proposals for the 2028 - 2034 Multi-Annual Financial Framework (MFF) published in July 2025 provide for consolidation of Common Agricultural Policy funding and Cohesion Policy Funding under single national allocations, to be delivered through a National and Regional Partnership Plan (NRPP).
Each NRPP must, as currently proposed, address five specific objectives:
Support the Union’s sustainable prosperity.
Support the Union’s defence capabilities and security.
Strengthen social cohesion.
Sustain the quality of life in the Union (agriculture).
Protect and strengthen fundamental rights, democracy, equality, rule of law and uphold Union values.
Plans are to be structured into chapters, each of which focuses on a specific challenge, sector, policy or geographic area.
Since September 2025, Ireland and other Member States have been negotiating the details of the NRPP regulation in Council and while substantial progress has been made, significant technical and financial issues remain to be resolved. Pending resolution of these issues, it would be premature to commence a drafting process for the NRPP itself. Instead, preparatory work has commenced on a number of likely NRPP chapters.
Such work will involve establishment of Committees of stakeholders, including local authorities, economic and social partners including farmers and fishers, civil society and research organisations and universities to inform drafting of each Chapter.
This parallels the drafting of previous plans for EU funding. For example, Cohesion Policy funds in Ireland for the 2021-2027 period are governed by a Partnership Agreement between Ireland and the European Commission. The Agreement is an overarching strategic document setting out priorities for investment of the cohesion funds (the ERDF and the European Social Fund (ESF+), as well as the European Maritime and Fisheries Fund (EMFF) and the Just Transition Fund (JTF) for the 2021-27 period. It also covers the financial aspects of the Asylum Migration and Integration Fund (AMIF) and the Internal Security Fund (ISF).
The development of the Partnership Agreement was overseen by a Partnership Process Steering Group, a cross-sectoral stakeholder group which oversaw all the milestones in the development of the Partnership Agreement and the parallel development of Cohesion policy programmes. Key steps included a Socio-Economic Needs Analysis, a comprehensive public consultation, and the production of a Key Themes document, setting out high-level areas of spending, oversight on complementarities across EU Funds and horizontal enabling conditions.
I will arrange to update the Deputy on the conduct of the negotiations and associated preparations for the NRPP in due course.
226. Deputy Grace Boland asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the performance management and employee review frameworks currently in operation across the Civil Service, wider public service, semi-State bodies, commercial State bodies, non-commercial agencies and local authorities; and if he will make a statement on the matter. [38648/26]
Amharc ar fhreagra227. Deputy Grace Boland asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether all public sector bodies are required to operate annual employee objective setting, interim review and end-of-year performance review processes; the bodies exempt from such requirements; and if he will make a statement on the matter. [38649/26]
Amharc ar fhreagra228. Deputy Grace Boland asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number and percentage of employees in the Civil Service and wider public service who received an unsatisfactory or below standard performance outcome in each of the past five years, broken down by sector and organisation type; and if he will make a statement on the matter. [38650/26]
Amharc ar fhreagra229. Deputy Grace Boland asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number of employees across the Civil Service, public service bodies and semi-State organisations who were denied an increment, pay progression or performance related advancement on performance grounds in each of the past five years, broken down by organisation type; and if he will make a statement on the matter. [38651/26]
Amharc ar fhreagra230. Deputy Grace Boland asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number of formal performance improvement plans, capability procedures or equivalent underperformance processes initiated across the Civil Service and wider public service in each of the past five years, broken down by sector; and if he will make a statement on the matter. [38652/26]
Amharc ar fhreagra231. Deputy Grace Boland asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether his Department has undertaken a review, benchmarking exercise or assessment of the effectiveness of employee performance management systems across the Civil Service and wider public service, including comparisons with other European Union member states or organisation for economic co-operation and development countries; the findings and recommendations arising from any such work; and if he will make a statement on the matter. [38653/26]
Amharc ar fhreagra232. Deputy Grace Boland asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the extent to which employee objectives and performance review systems across the public service are linked to organisational business plans, project delivery targets, customer service standards, procurement outcomes, productivity measures and value for money objectives; and if he will make a statement on the matter. [38654/26]
Amharc ar fhreagra233. Deputy Grace Boland asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his Department maintains central oversight, reporting or data collection in relation to workforce performance, productivity and performance management outcomes across the wider public service and semi-State sector; and if he will make a statement on the matter. [38655/26]
Amharc ar fhreagra235. Deputy Grace Boland asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the steps being taken to strengthen management capability, training and accountability in addressing underperformance and improving organisational delivery across the Civil Service and wider public service; and if he will make a statement on the matter. [38657/26]
Amharc ar fhreagraI propose to take Questions Nos. 226 to 233, inclusive, and 235 together.
My Department is responsible for overseeing performance management and employee review frameworks and systems currently in operation across the Civil Service only. The National Shared Services Office administers the electronic Performance Management and Development System.
The management of staff performance in the wider public service, including semi-State bodies, commercial State bodies, non-commercial agencies and local authorities, is a matter for each individual sector and does not fall within the remit of my Department.
The Civil Service Performance Management and Development System (PMDS) supports employees up to and including Principal Officer level, as well as managers, in managing and improving individual performance in support of ongoing Civil Service reform. The process operates on an annual cycle comprising three phases, namely goal setting, mid-year review and end-of-year review, all of which are managed at department or office level. The end-of-year review includes a final performance evaluation.
In November 2025, I approved the alignment of the Civil Service Capability Framework with PMDS. This took effect from 1 January 2026 and supports the vision set out in the “Better Public Services - Public Service Transformation 2030 Strategy”, ensuring that performance management arrangements are aligned with organisational objectives and remain appropriate to evolving needs.
The Civil Service Capability Framework sets out the skills, behaviours and knowledge required to deliver a modern and agile public service. It identifies key capabilities including agility, innovation, collaboration and digital proficiency and adopts a holistic approach to development.
In conjunction with this, the Institute of Public Administration provides leadership development programmes designed to strengthen management capability across the Civil Service by equipping staff with the skills, knowledge and strategic perspective required to lead effectively. Through targeted learning in areas such as leadership, governance, change management and organisational development, these programmes support the development of managers who can drive performance, innovation and effective public service delivery.
Incremental progression is contingent on the achievement of a satisfactory performance rating under PMDS. Staff who receive an unsatisfactory rating do not receive an incremental award. Records relating to such cases are maintained at departmental level.
Circular 24/2016: Civil Service Management of Underperformance Policy provides a clear framework to support managers in identifying and addressing issues of underperformance effectively.
Line managers are responsible for ensuring that civil servants are aware of the standards of performance expected of them and for addressing any shortcomings in a prompt and fair manner. In general, concerns will be addressed initially on an informal basis through discussion and appropriate support before recourse to the formal procedures set out in the Policy. All civil servants are required to engage fully with any underperformance process. Records relating to such cases are maintained at departmental level.
The Senior Civil Service performance review process for Assistant Secretary level and equivalent, known as LEADS, operates in line with the principles of PMDS, and the Secretaries General Performance Review Group is conducted on an annual basis.
All data relating to performance is collated and reviewed annually by each department and office. There are no immediate plans to undertake a benchmarking exercise or formal assessment; however, this may be considered in the context of future priorities.
Each Civil Service HR Unit is responsible for supporting the strategic implementation of these processes, promoting awareness within their organisations and ensuring compliance at departmental and office level.
234. Deputy Grace Boland asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if consideration is being given, as part of future public service pay negotiations, workforce planning reforms or public sector modernisation measures, to strengthening employee performance management frameworks, including measurable annual objectives, clearer managerial accountability, differentiated performance assessment and organisational key performance indicators; and if he will make a statement on the matter. [38656/26]
Amharc ar fhreagraPublic service pay has been governed by a system of collective agreements since the Croke Park Agreement was negotiated in 2010. These multi-year agreements have contributed to stability within our economy by facilitating the delivery of quality public services, ongoing reforms and the maintenance of industrial peace in the public service.
The value of public service agreements to the Government and the taxpayer is ensuring that pay costs are managed in a sustainable and orderly way and in a climate of industrial peace.
Successive public service agreements, including the current PSA 2024–2026, have facilitated and enabled the implementation of reforms to improve the delivery of public services, including those aimed at modernising the public service and performance management frameworks.
The current agreement, the Public Service Agreement (PSA) 2024 – 2026 is a two and half year agreement. The Agreement provides for 9.25% in general pay increases as well as a provision for a Local Bargaining mechanism equivalent to 1% of the basic pay cost.
The PSA runs to end-June 2026, with a final pay increase of 1% for all public servants due to take effect on 1 June 2026. The priority remains the delivery of all elements of the Agreement, including local bargaining. Following this the focus of the parties would be expected to turn to the consideration of a successor agreement.
As with previous agreements, any new agreement would be expected to consider both pay and reform elements, however, it would not be appropriate at this point to comment as to what the content of those discussions might be.
236. Deputy Barry Ward asked the Minister for Enterprise, Tourism and Employment the position regarding the number of times that the retail forum has met in both 2025 and to date in 2026; and if he will make a statement on the matter. [38637/26]
Amharc ar fhreagra237. Deputy Barry Ward asked the Minister for Enterprise, Tourism and Employment the position regarding any recommendations and actions emanating from the retail forum to date; and if he will make a statement on the matter. [38638/26]
Amharc ar fhreagra238. Deputy Barry Ward asked the Minister for Enterprise, Tourism and Employment the position regarding the mechanisms in place to ensure that the retail forum includes retailers in rural areas; and if he will make a statement on the matter. [38639/26]
Amharc ar fhreagra239. Deputy Barry Ward asked the Minister for Enterprise, Tourism and Employment the actions he is taking to ensure that the retail forum’s remit is widespread to include both urban, suburban and rural areas; and if he will make a statement on the matter. [38640/26]
Amharc ar fhreagra240. Deputy Barry Ward asked the Minister for Enterprise, Tourism and Employment the position regarding the membership of the retail forum; and if he will make a statement on the matter. [38641/26]
Amharc ar fhreagraI propose to take Questions Nos. 236 to 240, inclusive, together.
The Retail Forum, established in June 2014, allows key issues of relevance to the retail sector to be discussed, with a view to identifying practical actions which could be taken by Government, or by industry itself, to support the sector with particular emphasis on achieving sustainable jobs growth in the sector.
The work of the Forum is driven by its members and issues identified as being critical to examine to support sustainable jobs growth in the retail sector.
As Minister for Retail I chair the Retail Forum. Membership of the Forum reflects a broad representation from the sector and includes retail representative bodies, retailers, public sector and academic bodies. Every effort is made to ensure that representation from the retail sector includes representatives that cover a mix of retail business size, sectors and urban/rural base.
In 2025 the Retail Forum met on three occasions 19 March, 25 June and 17 September. In 2026, the first meeting of the Retail Forum was held on the 3 March 2026.
Information on the Retail Forum including minutes, membership and terms of reference can be found on my Department’s website: enterprise.gov.ie/en/what-we-do/the-business-environment/retail-and-locally-traded-enterprise/retail-sector/#forum
