Gillian Toole
Ceist:41. Deputy Gillian Toole asked the Minister for Transport the financial commitment and timeline of drawdown for the delivery of the recently announced Navan rail line. [40207/26]
Amharc ar fhreagraRail Network
Ceisteanna (41)
Freagraí scríofa
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. Under the Dublin Transport Authority Act 2008, the National Transport Authority (NTA) has statutory responsibility for the provision of public transport infrastructure and services within the Greater Dublin Area. In the case of the rail network, the NTA fulfils this statutory remit in collaboration with Iarnród Éireann.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a more detailed reply. Please contact my private office if you do not receive a reply within 10 working days.
Pending this more detailed response, I note that the Transport Strategy for the Greater Dublin Area sets out a framework for transport investment across the region from 2022 to 2042. The Strategy includes delivery of the Navan Rail line between 2031 and 2036, subject to planning and funding approvals. The delivery of this project is currently proceeding on target and to this timeline.
The NDP Sectoral Investment Plan published by my Department last November has allocated funding to advance the Navan Rail Line to submission of a planning application, or Railway Order.
The Emerging Preferred Route for the Navan Rail line was announced with the launch of the first Non-Statutory Public Consultation on Wednesday 20 May. That public consultation process will ultimately result in a defined route for the line.
Subject to Approval Gate 1 approval, it is anticipated that a Railway Order for the project will be lodged with An Coimisiún Pleanála in 2028.
A referred reply was forwarded to the Deputy under Standing Orders.
Parking Provision
Ceisteanna (42)
Shane Moynihan
Ceist:42. Deputy Shane Moynihan asked the Minister for Transport to consider amending the criteria for the disabled person’s parking card to allow for drivers with ADHD or anxiety to apply for the permit, as well as parents of children with autism who are at flight risk; and if he will make a statement on the matter. [40514/26]
Amharc ar fhreagraFreagraí scríofa
I wish to advise that, at present, the disabled parking permit is available to people living in Ireland whose mobility is severely restricted, whether they are drivers or passengers, and also to those who are registered blind.
The Deputy may wish to note that my Department is currently undertaking a review of the Disabled Parking Scheme, with a particular focus on eligibility and need.
Pension Provisions
Ceisteanna (43)
Marian Harkin
Ceist:43. Deputy Marian Harkin asked the Minister for Transport to provide an update and a timeline for the payment of the pension increase for CIÉ pensioners; and if he will make a statement on the matter. [40526/26]
Amharc ar fhreagraFreagraí scríofa
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. As a commercial semi-state body, Córas Iompair Éireann (CIÉ) are responsible for the provision of pension schemes for their employees.
Following on from the constructive and collaborative approach of the Trade Union Group and CIÉ management in reaching agreement on a pathway forward as of May 2025, my Department, alongside our financial and commercial advisors NewERA, are currently engaging with all relevant stakeholders. This includes CIÉ, the Pensions Authority and the Department of Public Expenditure, Infrastructure, Public Services, Reform and Digitalisation on the next steps in progressing the agreement and bringing CIÉ pensions onto a more stable footing for the benefit of active, and retired scheme members, including review of the relevant statutory instruments and the matter of increases to pension payments.
My Department and all relevant stakeholders are endeavouring to achieve the same at the earliest, keeping in line with the appropriate procedures, compliance with all applicable requirements, and necessary approvals as part of the formal process, which is now well underway.
Departmental Schemes
Ceisteanna (44)
Emer Currie
Ceist:44. Deputy Emer Currie asked the Minister for Transport for an update on progress in rolling-out electric bike schemes in Cork, Limerick, Galway and Waterford; to provide a breakdown of the number of the previously-announced 400 bikes are now available for public use in these cities; the amount that has been spent to date on the introduction of electrics bikes in these cities; and if he will make a statement on the matter. [40665/26]
Amharc ar fhreagraFreagraí scríofa
As Minister for Transport, I have responsibility for policy and overall funding in relation to sustainable mobility, including the provision of funding to the National Transport Authority (NTA) in support of Transport for Ireland (TfI) public bike-sharing schemes in Galway, Limerick, Cork and Waterford.
Details related to the operation and expansion of these schemes are a matter for the NTA. Accordingly, I have referred your question to the NTA for a more detailed reply. If you do not receive a reply within 10 working days, please contact my private office.
Departmental Funding
Ceisteanna (45)
Naoise Ó Muirí
Ceist:45. Deputy Naoise Ó Muirí asked the Minister for Transport when the next call will come for funding for new bus shelters at bus stopping locations; if there will be a call in 2026; and if he will make a statement on the matter. [40730/26]
Amharc ar fhreagraFreagraí scríofa
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has responsibility for the planning and development of public transport infrastructure, including the provision of bus stops and shelters nationally.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within ten days.
Pending this detailed response, I note the commitments in the Programme for Government to ensure that public transport operators provide safe and accessible access for all passengers, and to work with local authorities and national bodies to improve public transport options and infrastructure
A referred reply was forwarded to the Deputy under Standing Orders.
Bus Services
Ceisteanna (46)
Naoise Ó Muirí
Ceist:46. Deputy Naoise Ó Muirí asked the Minister for Transport to set out the bus services operating between County Mayo and the urban centres of Galway, Limerick and Dublin that are wheelchair accessible; the proportion of departures on each corridor that provide full wheelchair access; and if he will make a statement on the matter. [40731/26]
Amharc ar fhreagraFreagraí scríofa
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport.
Under the Dublin Transport Authority Act 2008 and the Public Transport Regulation Act 2009, the Oireachtas assigned statutory responsibility to the National Transport Authority (NTA) for promoting the development of an integrated, accessible public transport network and public transport infrastructure. The NTA in turn works with the relevant public transport operators, for example Bus Éireann, who have responsibility for day-to-day operational issues, to progressively make public transport accessible.
In light of the NTA's over-arching statutory responsibilities for accessible public transport, including the accessibility of specific routes and services, I have referred your question to the NTA for direct reply to you. Please advise my private office if you do not receive a reply within ten working days.
Bus Services
Ceisteanna (47)
Naoise Ó Muirí
Ceist:47. Deputy Naoise Ó Muirí asked the Minister for Transport to outline the statutory and regulatory accessibility requirements that apply to public service obligation bus routes compared with those that apply to privately-operated commercial routes; and if he will make a statement on the matter. [40732/26]
Amharc ar fhreagraFreagraí scríofa
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport.
Under the Dublin Transport Authority Act 2008 and the Public Transport Regulation Act 2009, the Oireachtas assigned statutory responsibility to the National Transport Authority (NTA) for promoting the development of an integrated, accessible public transport network and public transport infrastructure. The NTA in turn works with the relevant public transport operators, for example Bus Éireann, who have responsibility for day-to-day operational issues, to progressively make public transport accessible.
In light of the NTA's over-arching statutory responsibilities for accessible public transport, including the accessibility and regulation of routes and services, I have referred your question to the NTA for direct reply to you. Please advise my private office if you do not receive a reply within ten working days.
Disability Services
Ceisteanna (48)
Naoise Ó Muirí
Ceist:48. Deputy Naoise Ó Muirí asked the Minister for Transport how accessibility compliance is monitored on both PSO and privately-operated bus routes serving County Mayo; the enforcement mechanisms in place where operators fail to provide wheelchair-accessible vehicles; and if he will make a statement on the matter. [40733/26]
Amharc ar fhreagraFreagraí scríofa
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport.
Under the Dublin Transport Authority Act 2008 and the Public Transport Regulation Act 2009, the Oireachtas assigned statutory responsibility to the National Transport Authority (NTA) for promoting the development of an integrated, accessible public transport network and public transport infrastructure. The NTA in turn works with the relevant public transport operators, for example Bus Éireann, who have responsibility for day-to-day operational issues, to progressively make public transport accessible.
In light of the NTA's over-arching statutory responsibilities for accessible public transport, including the accessibility of specific routes and services in Co. Mayo, I have referred your question to the NTA for direct reply to you. Please advise my private office if you do not receive a reply within ten working days.
Disability Services
Ceisteanna (49)
Naoise Ó Muirí
Ceist:49. Deputy Naoise Ó Muirí asked the Minister for Transport if he is satisfied that the level of wheelchair-accessible bus transport available to passengers travelling between Mayo and Galway, Limerick and Dublin meets national accessibility standards and policy commitments; and if he will make a statement on the matter. [40734/26]
Amharc ar fhreagraFreagraí scríofa
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport.
Under the Dublin Transport Authority Act 2008 and the Public Transport Regulation Act 2009, the Oireachtas assigned statutory responsibility to the National Transport Authority (NTA) for promoting the development of an integrated, accessible public transport network and public transport infrastructure. The NTA in turn works with the relevant public transport operators, for example Bus Éireann, who have responsibility for day-to-day operational issues, to progressively make public transport accessible.
In light of the NTA's over-arching statutory responsibilities for accessible public transport, including the accessibility of services between Mayo and Galway, Limerick and Dublin, I have referred your question to the NTA for direct reply to you. Please advise my private office if you do not receive a reply within ten working days.
A referred reply was forwarded to the Deputy under Standing Orders.
Driver Licences
Ceisteanna (50)
Seán Crowe
Ceist:50. Deputy Seán Crowe asked the Minister for Transport the length of time it takes for a foreign driving licence to be exchanged from a recognised state; his views on whether a waiting time of one to three months places a serious obstacle to accessing education, employment and childcare for those entering or returning to the country from abroad; the measures that will be put in place to reduce this waiting period; and if he will make a statement on the matter. [40785/26]
Amharc ar fhreagraFreagraí scríofa
The exchange of foreign licences is managed through the National Driver Licence Service (NDLS) the provision of which is delegated under national legislation to the Road Safety Authority (RSA). I have therefore referred this matter to the Authority for direct reply. Please contact my office is a reply is not provided within 10 working days.
There are various reasons for time being taken in processing foreign licence exchanges. For example, the driver may need to submit outstanding information, such as a medical or eyesight report, or the physical driving licence itself in the case of an online application. The most common reason for delays is the NDLS awaiting verification of the driving licence from the other driving licence authority. At times a response is received very quickly but sometimes there can be considerable delays.
Vigilance is needed when processing a foreign licence for exchange, to ensure a fraudulent document has not been submitted and to ensure a driving test was passed in the country in which the licence was obtained. Road safety and keeping Irish roads safe for all road users remains the priority in this matter.
A referred reply was forwarded to the Deputy under Standing Orders.
Tax Collection
Ceisteanna (51)
Aidan Farrelly
Ceist:51. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the total amount total raised via the vacant homes tax in each of the years since it has been operational; and if he will make a statement on the matter. [40721/26]
Amharc ar fhreagraFreagraí scríofa
I am advised by Revenue that the total amount of Vacant Homes Tax (VHT) collected in each calendar year is provided in the table below. Information on VHT chargeable periods, VHT return due dates and payment due dates are available on the Revenue website at: www.revenue.ie/en/property/vacant-homes-tax/what-to-do/payment-arrangements.aspx
|
|
2023 |
2024 |
2025 |
2026 (in the year to date) |
|
€m |
1.15 |
2.36 |
2.05 |
1.17 |
Cost of Living Issues
Ceisteanna (52)
Albert Dolan
Ceist:52. Deputy Albert Dolan asked the Tánaiste and Minister for Finance the consideration being given to the impact of ongoing cost-of-living pressures, including increases in energy, fuel and food costs, on retired public servants and teachers; if additional supports or measures are being considered to protect pensioners' incomes; and if he will make a statement on the matter. [40402/26]
Amharc ar fhreagraFreagraí scríofa
As the Deputy will be aware, Government has introduced two packages of supports worth over €750 million to help absorb some of the impact of rising energy prices.
These measures built upon the permanent, sustainable supports we have introduced as part of the Budget to assist with the cost of living, which included a €10 per week increase for recipients of the State pension. More broadly, my Department's distributional analysis of Budget 2026 shows the budget package is progressive, with all households receiving a boost in their net disposable income.
The distributional analysis shows that people with the lowest incomes fare the best from the changes made in the Budget. Furthermore, after accounting for Budget 2026 measures, the at-risk-of-poverty rate for the whole population falls by 1.7 percentage points, with the largest reductions for older people. This represents an important step in fulfilling our Programme for Government commitments, which focus on addressing poverty and ensuring that under-represented communities thrive.
Government will of course continue to closely monitor the situation in energy markets and in the Middle East and reserves the right to adjust its response as appropriate. Ultimately, the best way to ensure we are in a position to sustainably address the cost of living challenge is by adhering to a balanced and sustainable budgetary policy in which targeted, permanent measures are introduced as part of Budget 2027.
Oireachtas Committees
Ceisteanna (53)
Emer Currie
Ceist:53. Deputy Emer Currie asked the Tánaiste and Minister for Finance if his attention has been drawn to the perspectives shared at recent hearings held by the Oireachtas Committee on Finance regarding the need to adopt a coordinated and/or sequenced approach to the abolition of the deemed disposal rule and the introduction of new personal investment accounts; and if he will make a statement on the matter. [40406/26]
Amharc ar fhreagraFreagraí scríofa
The deemed disposal rule is an anti-avoidance measure that applies to investments in Irish domiciled investment funds and life assurance products, as well as equivalent offshore funds and certain foreign life assurance products. It was introduced in Finance Bill 2006 to prevent the indefinite roll-up of income and gains, and the associated loss of tax to the Exchequer.
Under the deemed disposal rule, tax is levied eight years after an investment is made, and every subsequent eight years, regardless of whether a disposal has in fact occurred. The tax is levied on any gain in the value of the investment from the date of acquisition to the date of the deemed disposal. On the ultimate disposal of the investment, any tax paid is allowed as a credit against the final tax liability.
I acknowledge the complexities associated with the deemed disposal rules, but as articulated in the Funds Review 2030 report, any changes to these rules require guardrails to protect the Exchequer and ensure that appropriate taxation is paid. A balance between supporting retail investment while retaining important and necessary anti-avoidance protections, taking account of potential Exchequer impacts, is required and incredibly important.
I am committed to taking the necessary action to support retail investment in Ireland. Budget 2026 introduced a reduction in the taxation rate that applies to Irish and equivalent offshore funds and Irish and certain foreign life assurance products, from 41% to 38%. This change also applies to investments in Exchange Traded Funds (ETFs) that are taxed under these regimes.
Budget 2026 also included a commitment to publish a roadmap for the taxation of retail investment, setting 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.
As I announced at the first annual Savings and Investment Forum, on 31 March, another key aspect of the roadmap is the development of a new investment account that aims to reduce the complexities related to retail investment taxation and which allow individuals to grow their savings more efficiently. Department officials are continuing to engage with experts and stakeholders as work is progressing on the development of the account, taking on board the range of ideas on the design of an effective investment account in Ireland that best fits the Irish economy and the needs of Irish households, including the discussions on Proposed Retail Investment Schemes and Tax on Deemed Disposals at the Joint Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation and Taoiseach.
The investment account will be a key aspect of the roadmap, which will also take into consideration the recommendations of the Funds Review, including regarding the issue of the deemed disposal rule, into consideration. The roadmap is expected to be published in summer 2026.
Enterprise Support Services
Ceisteanna (54)
Emer Currie
Ceist:54. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he has received a recent report from an organisation (details supplied); and if his Department will assess the reports' recommendations for an accelerated capital allowance to incentivise increased investment in digital transition and AI adoption by Irish SMEs. [40407/26]
Amharc ar fhreagraFreagraí scríofa
I understand that the Deputy’s query refers to the 2026 reports published by Digital Business Ireland entitled ‘Taking Digital Commerce in Ireland to the Next Level’ (January 2026) and ‘Making AI Work for Ireland’ (April 2026). As the Deputy notes, these reports recommended the introduction of a targeted accelerated capital allowance to incentivise increased investment in digital transition and AI adoption by Irish SMEs.
In the formulation of policy, my officials undertake detailed research and look at various available sources of information, including reports such as those published by the Digital Business Ireland.
The Deputy will be aware that, as a small open economy, connected to Europe, the US and the wider world, Ireland has been and continues to be committed to a competitive, transparent and stable corporation tax system. The trading profits of companies in Ireland are generally taxed at the standard corporation tax rate of 12.5 per cent, with larger corporate groups potentially in scope of the Pillar Two 15 per cent Minimum Effective Tax Rate.
It is recognised that small businesses are significant drivers of employment and economic activity across the country. In addition to the 12.5 per cent corporation tax rate, the Irish corporation tax system contains a number of broad tax measures designed to support investment and encourage transformations within such businesses that will enable them to be competitive in a dynamic market. Section 486C start-up company relief, the Accelerated Capital Allowances (ACA) scheme for Energy Efficient Equipment (EEE) and the Research and Development (R&D) Tax Credit are some examples of relevant tax measures, and which are not specific to any sector or industry and thus provide valuable support to any company that meets the relevant criteria.
Qualifying R&D activities must also seek to achieve a scientific or technological advancement and involve the resolution of scientific or technological uncertainty, therefore, companies undertaking R&D in A.I., data analytics, digitalisation, and emerging technologies may qualify for the R&D tax credit on those activities.
With regard to companies adopting newly developed digital and/or AI technologies, as the Deputy may be aware, my Department is currently looking at options for potential tax-based supports for innovation, for my consideration in advance of Budget 2027. Further information on this process is set out in the Research & Development Tax Credit and Innovation Compass, published in February this year.
There is also a wide range of non-tax government supports available to companies to assist with a digital transition project and invest in new technologies, some of which have been referenced by Digital Business Ireland. Further information is also available on the National Enterprise Hub at www.neh.gov.ie.
Legislative Reviews
Ceisteanna (55)
Emer Currie
Ceist:55. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will consider the need to amend Section 626B of the Taxes Consolidation Act 1997 to align the substantial shareholding exemption more closely with the dividend participation exemption, in order to support Ireland’s competitiveness as a holding company location for global private asset investment; and if he will consider extending the exemption to gains on shares in subsidiaries resident outside the EU or treaty countries where those jurisdictions impose a non-refundable withholding tax. [40409/26]
Amharc ar fhreagraFreagraí scríofa
Ireland’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.
Departmental Data
Ceisteanna (56)
Aidan Farrelly
Ceist:56. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance if a schedule of contracts will be provided that his Department and bodies under his aegis have had with an organisation (details supplied) and/or its subsidiaries; the value of each; the type and/or name of each project; if any project has been abandoned, paused, put on hold and completed; if any projects over ran on cost and delivery; and if so, the details of same. [40417/26]
Amharc ar fhreagraFreagraí scríofa
I wish to advise the Deputy that neither my Department nor any of the Bodies under the Aegis of my Department have had contracts with the Indra Group.
Medicinal Products
Ceisteanna (57)
Seán Crowe
Ceist:57. Deputy Seán Crowe asked the Tánaiste and Minister for Finance his views on the distinction in the VAT rate between oral and injectable medications; if there are plans to include injectable medicines under annex III of the EU VAT Directive in order that the VAT rate can be equalised at 0%; and if he will make a statement on the matter. [40430/26]
Amharc ar fhreagraFreagraí scríofa
As 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.
The standard rate of VAT applies to most non-oral medication. The VAT Directive does permit a zero rate to be applied to non-oral medication including injectable prescription medicines. At present a zero rate of VAT is applied to NRT and HRT non-oral medicine. Any consideration of applying such a rate to other non-oral medicines would require careful analysis to ensure it was not open to challenge on the grounds of fiscal neutrality.
The estimated cost of applying a zero rate to all non-oral medication for people is €178 million.
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.
Tax Data
Ceisteanna (58)
Mark Wall
Ceist:58. Deputy Mark Wall asked the Tánaiste and Minister for Finance the reason a pensioner in County Kildare (details supplied) is paying a high level of income tax; and if he will make a statement on the matter. [40475/26]
Amharc ar fhreagraFreagraí scríofa
As the Deputy may be aware, Section 188 of the Taxes Consolidation Act 1997 (TCA 1997) provides for an age exemption for any year of assessment where an individual is aged 65 years or over and his or her total income does not exceed €18,000 per annum.
Where an individual is a married person or civil partner and is jointly assessed to tax, the age exemption will apply where either individual is aged 65 or over and where the couple’s total income does not exceed €36,000 per annum. Additionally, marginal relief may be available where the individual’s or couple’s income exceeds the relevant exemption limit but is less than twice that amount. Where marginal relief applies, the individual or couple is taxed at 40 per cent on all income above the exemption limit to a ceiling of twice the exemption limit. Persons aged over 65 can avail of the age exemption or the normal tax system of credits and bands - whichever is more beneficial.
Revenue has reviewed the record of the person concerned and can confirm the age exemption presently in place is the optimal tax treatment available to the person concerned in 2026.
Revenue has informed me that it will contact the person concerned in the coming days to clarify any further queries he may have concerning income tax deductions for this year or previous years.
Tobacco Control Measures
Ceisteanna (59)
Noel McCarthy
Ceist:59. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance if he has considered the findings of the recent survey (details supplied) which found the associated notional tax loss to the Exchequer stands at approximately €645m per annum; if he accepts that further increases in tobacco excise may risk stagnating revenues by driving more consumers towards illicit and non-Irish duty paid tobacco products; and if he will make a statement on the matter. [40515/26]
Amharc ar fhreagraFreagraí scríofa
Smoking is the leading cause of preventable death in Ireland and remains one of the biggest avoidable health risks in Irish society. This situation is a significant public health concern for successive Governments who have committed to reducing the prevalence of smoking, particularly among younger people. A key element of the Government’s multifaceted policy approach to achieve this is our commitment to high taxation of tobacco. A high tax strategy is endorsed by the World Health Organisation as being the most effective measure for reducing tobacco consumption. Successive Ministers for Finance have introduced annual tax changes to raise the price of tobacco, with the clear objective of lowering the level and uptake of smoking in Ireland. This approach was strongly supported by the Commission on Taxation and Welfare in the report of its comprehensive review of Ireland’s tax and social welfare systems which recognised tobacco tax as a behavioural tax directed at supporting public health and explicitly endorsed “using tobacco taxation to fight tobacco consumption”.
For some years now, Ireland’s taxation of tobacco products is amongst the highest in the EU. I am conscious that while tax increases have been one of the tools successfully used to disincentivise smoking, continued tax increases can, over time, also displace some demand towards smuggled products or those which have been taxed in other jurisdictions at lower rates.
The annual Tobacco Survey - which is commissioned jointly by the Revenue Commissioners and the Health Service Executive’s National Tobacco Control Office - estimates the volume of non-Irish duty-paid cigarettes and roll-your-own (RYO) tobacco consumed in Ireland. The most recent cigarette survey conducted by Ipsos B&A found that 38% of cigarette packs surveyed did not have Irish duty paid on them. The survey indicates that the proportion of illegal cigarette packs was 28%, (up from 26% in 2024) and that 10% of the packs were legal, non-Irish duty paid. The notional loss to the Exchequer on 28% or 45.9 million illegal cigarette packs is approximately €648 million (Excise and VAT). This is 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 2025 RYO survey found that 45% of RYO packs surveyed were not subject to Irish duty. The survey indicates that the proportion of illegal RYO packs was 37%, (up from 36% in 2024), with 8% being legal, non-Irish duty paid.
For several years Tobacco Products Tax (TPT) annual receipts remained fairly stable at over €1 billion per annum, with successive annual rate increases offsetting the impact of reductions in the volume of tobacco products released for consumption. However, in the last few years, there has been a downward trend in the level of tax receipts.
This downward trend in receipts, coupled with the upward trend in the consumption here of products that have not been subject to Irish duty is relevant when considering future rate decisions. These dynamics, together with underlying shifts in product consumption patterns both owing to the impact of anti-smoking policy and to market trends towards tobacco alternatives, are now making it more difficult than ever before to accurately project the tax yield into the future and, in particular, the likely yield impact arising in rate change scenarios. Therefore, caution is now needed in relying on any such projections from the past as it is no longer clear that higher rates will, of themselves, contribute to steady or higher overall returns.
In its role as the national tax and customs administration, Revenue robustly targets the illicit tobacco trade using a range of measures to identify and target the smuggling, supply or sale of illicit tobacco products in the State and, where possible, prosecuting those involved. Revenue monitors trends in the illicit tobacco trade on an ongoing basis and adjusts its actions and redeploys its resources on an agile, risk-focussed basis.
For example, in December 2025, Revenue introduced stricter controls regarding the movement of duty-paid tobacco products into the country from other EU Member States by private individuals. These regulations were introduced to help ensure that excise duty reliefs for personal use are not abused and increase the effectiveness of tobacco taxation, which is important as a lever of Ireland’s public health policy.
Recognising that the smuggling of tobacco products has a transnational and cross-border dimension, in addition to working closely with An Garda Síochána, Revenue also works closely with its counterparts in other jurisdictions including colleagues in Northern Ireland through the Cross Border Joint Agency Task Force (JATF) and international bodies including OLAF (the EU’s anti-fraud agency), Europol and the World Customs Organisation.
Revenue’s commitment to targeting the illicit tobacco trade is evident in the quantity of tobacco products seized by their enforcement teams and number of convictions secured in respect of tobacco related offences. Details of such activity is available in their 2025 Annual Report which was recently published and is available at the following: www.revenue.ie/en/corporate/press-office/annual-report/2025/ar-2025.pdf
Revenue welcomes and follows up on information from businesses or members of the public in relation to shadow economy activities and the supply of illegal tobacco products. Anyone with suspicions of illegal activity can contact Revenue in confidence on the free phone number 1800 295 295.
EU Presidency
Ceisteanna (60)
Richard Boyd Barrett
Ceist:60. Deputy Richard Boyd Barrett asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to urgently intervene to ensure that the events in Dublin Castle linked to the upcoming Irish EU Presidency do not result in the closure of the nearby Silk Road Café. [40788/26]
Amharc ar fhreagraFreagraí scríofa
Dublin Castle will be the primary State venue for events during Ireland’s forthcoming Presidency of the EU with more than one hundred events taking place including conferences, meetings, dinners, cultural events and receptions.
In order to finalise preparations for Ireland’s hosting of the Presidency, the State Apartments at Dublin Castle closed to the public from Tuesday 5 May. The wider Dublin Castle campus remains accessible to the public for a further period, including the Chester Beatty Library (including the Silk Road Café), the Dubh Linn gardens and the Census exhibition in the Coach House Gallery.
From mid-June 2026 for the six-month duration of the Presidency, the Dublin Castle campus will close to the public in its entirety. There will be no public access, and no through access from Dame Street (Palace Street Gate) to Ship Street for the duration.
It will be well understood that the detailed arrangements for access to the Dublin Castle Campus from mid-June onward have been the subject of extensive engagement and discussions between An Garda Síochána, the OPW and the Department of Foreign Affairs for approximately eighteen months. At all stages, the tenant organisations within the Dublin Castle campus were kept abreast of the developing position.
A final determination as to the need for closure of the full campus to the public was made at a meeting with An Garda Síochána (AGS) in February 2026 that was attended by the Chester Beatty Library, the Department of Foreign Affairs and the OPW, and reflects the firm determination of AGS that the security requirements of the Presidency are such that the closed area for Dublin Castle during the Presidency must encompass the full campus, including the Chester Beatty Library building.
The Silk Road Café, located within the Chester Beatty Library building, is a licensee of the Chester Beatty Library and operates within its premises. I understand that the Chester Beatty Library maintained contact and shared information openly with its licensee throughout the period of engagement, and formally communicated the final position in a letter to the licensee in early March.
The Chester Beatty Library is responsible for its own operations and that of the licensee. While I understand that the current engagements between the Library and its licensee do not relate exclusively to the EU Presidency, the OPW has no operational oversight in respect of either organisation, and no involvement in the procurement or operation of the license for the Café.