Maeve O'Connell
Ceist:30. Deputy Maeve O'Connell asked the Minister for Transport if his Department has been consulted or engaged with regard to the development of civilian or commercial drone policies. [46114/26]
Amharc ar fhreagraWritten Answers Nos. 30-50
30. Deputy Maeve O'Connell asked the Minister for Transport if his Department has been consulted or engaged with regard to the development of civilian or commercial drone policies. [46114/26]
Amharc ar fhreagraThe National Policy Framework for Unmanned Aircraft Systems was approved by Government and published in August 2025. The Policy Framework aims to guide high-level strategic planning and development of the UAS sector in Ireland, through supporting growth and innovation, while ensuring safe and secure operations and managing environmental and other concerns. The Policy Framework seeks to identify and address any policy, regulatory or legislative gaps that may have arisen due to increased expansion of drone operations.
Many of the issues addressed by the Policy Framework fall directly within the remit of my department, while other issues will cross-over into areas of responsibility of other Government Departments and agencies. A collaborative approach was taken in developing the Policy Framework through public consultation and extensive stakeholder and cross-government engagement.
Implementation of the Policy Framework relies on cross-government structures and the continuation of engagement and support from various government departments, agencies, the UAS sector and the public. The policy framework recognises the importance of ongoing collaboration and engagement with a wide range of stakeholders.
The National UAS Policy Framework Monitoring Group was established earlier this year to support and monitor the overall progress of the implementation of the Policy Framework. Its membership comprises representatives of key stakeholders from relevant Government Departments and agencies involved in leading and supporting implementation of Policy Framework actions. Implementation of the Policy Framework will be tracked and reported on through a series of annual action plans and progress reports.
Following its meeting in February this year, the Monitoring Group agreed the Implementation Action Plan for 2026 which sets out tasks and timelines for 2026 associated with the implementation of actions set out in the Policy Framework. The Implementation Plan is available on the Government's website.
31. Deputy Michael Cahill asked the Minister for Transport if he will provide a greenway sustainability payment to all landowners impacted by the south Kerry greenway; and if he will make a statement on the matter. [46532/26]
Amharc ar fhreagra40. Deputy Michael Cahill asked the Minister for Transport to provide a sustainability payment for all landowners along the south Kerry greenway; and if he will make a statement on the matter. [46226/26]
Amharc ar fhreagraI propose to take Questions Nos. 31 and 40 together.
As Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to Greenways. To date, there has been a significant amount of investment for Greenway schemes in County Kerry, with €9,950,000 allocated in 2026 alone.
In line with Section 32 (2) of the Roads Act 1993, the planning, design, and construction of individual Greenways is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned.
The Code of Practice for National and Regional Greenways includes information on the acquisition of private lands for developing Greenways and eligibility criteria for sustainability payments. The Code acknowledges the important role of farmers and landowners in the process. It outlines the procedures to ensure that they are treated fairly and equitably. TII are tasked with maintaining the Code; the current iteration of the Code expires at the end of the year.
Noting the above position, I have referred your question, on this occasion, to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.
32. Deputy Jennifer Whitmore asked the Minister for Transport if Ireland has engaged with the European Coalition of the Willing on bidirectional charging; the nature of any such engagement to date; and if he will make a statement on the matter. [46078/26]
Amharc ar fhreagraMy Department’s officials have engaged with the Coalition of the Willing on Bidirectional Charging. Ireland also participates in the EU Sustainable Transport Forum Sub-group on Governance and Standards and its dedicated working group on “Smart and Bidirectional Charging”.
In May 2026, the Forum and the Smart Energy Expert Group (D4E), together with the Coalition, adopted a joint report entitled Data Exchange for Demand-Side Flexibility and Smart and Bidirectional Charging. This report sets out recommendations to support secure, inter-operable data exchange and to enable electric vehicles, including through bidirectional charging, to contribute to demand-side flexibility and the wider energy system.
33. Deputy Mark Wall asked the Minister for Transport if his attention has been drawn to the recent cancellation of the Bus Éireann Dublin to Waterford route; the efforts being made to find a replacement; and if he will make a statement on the matter. [46096/26]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport.
Bus Éireann operates both Public Service Obligation services funded by the State subvention and Expressway intercity services which operate on a commercial basis and do not receive any State subvention.
I am aware that Bus Éireann recently announced the withdrawal of some services which operate under its commercial service, Expressway. This decision was taken following a financial and operational review carried out by Bus Éireann with regard to Expressway's performance over recent years, which sought to ensure the long-term financial sustainability of the company as a whole.
As is the case with any such commercial route withdrawals, the withdrawal of these routes triggered the NTA’s PSO Determination process, the outcome of which has been published on the NTA's website.
In light of the NTA's responsibility in this area, I have forwarded the Deputy's query to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.
34. Deputy John Connolly asked the Minister for Transport the progress made on High Impact Action 112 of the Road Safety Strategy 2021-2030, which commits to conducting a review of the efficacy of a compulsory road safety education programme in schools and making recommendations; the timeline for completion of this review; when its findings and recommendations will be published; when the recommendations will be enacted; and if he will make a statement on the matter. [46124/26]
Amharc ar fhreagraUnder the Road Safety Authority Act 2006, the Road Safety Authority has statutory responsibility for the promotion of public awareness campaigns and for the advancement of education specific to the safe use of roads. I have referred the Deputy's question to the RSA for detailed reply. I would ask the Deputy to contact my office if a response has not been received within ten days.
Last year, my Department published the Phase 2 Action Plan of the Government's Road Safety Strategy 2021 - 2030 for the period 2025-2027. Action 9 under the Phase 2 plan identifies education as a key measure to address and improve road user behaviour. The RSA are leading this Action, working collaboratively with key stakeholders including An Garda Síochána, Department of Education, Department of Further and Higher Education, Research, Innovation and Science and the local authorities.
The Deputy may wish to note that Action 9c specifically addresses the expansion of road safety education programmes to bring sustained interventions for young people from primary school through to third level. I am informed by the RSA that work is continuing towards designing a refreshed, age-appropriate road safety education programme for primary to third level students which will be delivered as part of this action.
Examples of initiatives include:
• ‘Road Safety Matters’ - a programme developed targeting transition year (TY) students and featuring a simple step-by-step guide to preparing, educating and supporting students to become safe road users. The inaugural National Road Safety Matters Awards were held in April this year recognising the achievements of TY students across the State.
• In 2025 the RSA launched a new third-level education initiative. The programme’s mission is to empower 17–24-year-olds to make safer road choices by embedding road safety into everyday student life.
• 'Be Safe' - a teacher led programme which provides individual lessons for Junior infants to 6th class. Themes include travelling safely by car and public transport, walking, crossing the road safely and recognising dangerous behaviour and safe cycling and scooter use.
35. Deputy John Connolly asked the Minister for Transport whether his Department is giving consideration to the introduction of a graduated driving licence system; whether any research, consultation, or comparative analysis has been carried out, including in relation to the graduated driving licence system being introduced this year in Northern Ireland; and if he will make a statement on the matter. [46125/26]
Amharc ar fhreagraAs Minister of State for International & Road Transport, Logistics, Rail & Ports, I wish to advise that Ireland has had a graduated driving licence system since 2007. There are a number of steps that an individual must undertake before gaining a driving licence and being allowed to drive unaccompanied on public roads.
First, an applicant is required to complete a theory test which assesses their knowledge of the rules of the road, risk perception, hazard awareness and good driving behaviour. They may then apply for a learner permit. A learner permit allows the holder to drive on public roads, accompanied by a qualified driver, while learning to drive. A learner is required to wait a period of 6 months and undertake 12 Essential Driver Training (EDT) lessons before applying for a driving test.
Once a learner passes their driving test, they are considered a novice driver for a period of two years. They are required to display an N-plate on their vehicle and are subject to lower penalty points of 7 points, rather than 12 points, before disqualification. In addition, they are subject to stricter lower drink-driving thresholds than full licence holders.
Irish driver licensing law operates within a framework of EU law, which sets out the driver licensing legislation with which all Member States must comply. The format of driving licences, categories of vehicles, and the standards to be met in driving tests to qualify for a licence, are all set at EU level.
36. Deputy Máire Devine asked the Minister for Transport the amount of funding is envisaged in Budget 2027 to allow the NTA to continue operations of transport across the country and the additional finance to support the rollout of planned BusConnects projects; and if he will make a statement on the matter. [46194/26]
Amharc ar fhreagraInvestment in public transport nationwide is an all time high. The 2026-2030 National Development Plan outlines a €24.3 billion investment in Ireland's transport sector, with a focus on enhancing public transport and active travel. This marks a transformative moment for Ireland’s transport system, delivering sustainable and accessible travel options to connect us all. Additionally, as secured in Budget 2026, the PSO programme and associated services are being supported by an unprecedented increase in funding of €940 million - a 43% increase compared to last year.
The focus for 2026 is on stabilising and strengthening the PSO position, ensuring services already in place can operate reliably and sustainably, and progressing improvements that are already in train. We are therefore focused on consolidating and strengthening the current network, while progressing improvements already underway, including Phase 7 BusConnects route adjustments and the new Mullingar town service. The NTA will continue to prioritise improvements, within its €940 million allocation.
With over 363.5 million journeys undertaken in 2025, supported by the PSO programme, Ireland’s public transport system is at a pivotal point. Growing passenger demand, urban congestion, and increasing reliance on public transport for commuting and essential travel highlight the need for reliable and sustainable services.
At the same time, the public transport sector is currently experiencing workforce shortages, particularly among drivers, mechanics, and craftworkers. This challenge is affecting some service performance across the network. However, operators are actively engaging with the NTA and the Department to identify and implement solutions to address these resource constraints.
In this context, maintaining and strengthening the existing network is essential to safeguard the delivery of high-demand services to ensure they can operate effectively, while supporting longer-term reforms to enhance capacity, accessibility, and efficiency across the system. The PSO funding allows the NTA to operate the network on a sustainable basis and to prioritise any necessary changes in line with operational capacity and passenger needs. Subsequently decisions on service changes or enhancements are a matter for the NTA, taking account of available funding, operational readiness, and driver availability.
Further, BusConnects is a transformative programme of investment in the bus system, with the aim to provide better bus services across five cities. It is the largest investment in the bus system in the history of the State and is managed by the NTA. The roll-out of the remaining phases of the BusConnects Dublin Network Redesign will occur over the coming years, subject to funding and operational readiness.
In terms of Budget 2027, the funding allocation will be subject to the annual Budgetary and Estimates process. As is standard in all budgetary deliberations between Departments and State agencies, such as the NTA, submissions covering all aspects of service provision are reviewed as part of this annual estimates process. As such, planning for future new and enhanced services are a matter for the NTA, taking account of available funding, operational readiness, and driver availability.
I can assure the Deputy that this Government is committed to delivering an accessible, reliable and affordable public transport system for all our citizens.
37. Deputy Ryan O'Meara asked the Minister for Transport when the young adult or student Leap card online application service will be restored; and if he will make a statement on the matter. [46211/26]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. However, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has responsibility for the regulation of fares charged to passengers in respect of public transport services provided under public service obligation (PSO) contracts - including management of the Student and Young Adult Card application process.
In light of the NTA's responsibility in this area, I have forwarded the Deputy's question to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.
38. Deputy John Connolly asked the Minister for Transport for an update on the TFI one-year pilot programme serving Achill Island and the Curraun Peninsula; to provide data available on passenger numbers, and the feedback received from passengers on both the service and the functioning of the TFI Anseo app. [46218/26]
Amharc ar fhreagraAs Minister of State at the Department of Transport with special responsibility for Rural Transport, I have responsibility for policy and overall funding in relation to rural public transport service provision; however, I am not involved in the day-to-day operations.
The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally, including the Connecting Ireland Rural Mobility Plan and the TFI Anseo pilot programme.
In light of the NTA responsibilities 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.
39. Deputy John Connolly asked the Minister for Transport if there will be a successor strategy to the Connecting Ireland Rural Mobility Plan; and if he will make a statement on the matter. [46219/26]
Amharc ar fhreagraAs Minister of State at the Department of Transport with special responsibility for Rural Transport, I have responsibility for policy and overall funding in relation to rural public transport service provision; however, I am not involved in the day-to-day operations.
The National Transport Authority (NTA) has statutory responsibility for securing and monitoring the provision of public passenger transport services nationally, including the Connecting Ireland Rural Mobility Plan. In light of the NTA responsibilities 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.
41. Deputy Donna McGettigan asked the Minister for Transport for an update on a matter (details supplied); when the technical issue will be resolved; the measures being taken to ensure it does not reoccur; and if he will make a statement on the matter. [46288/26]
Amharc ar fhreagra42. Deputy Ciarán Ahern asked the Minister for Transport the plans for the Dublin Bus 14 route; when he anticipates any changes taking effect; and if he will make a statement on the matter. [46359/26]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport.
The query raised by the Deputy is an operational matter for Dublin Bus. I have, therefore, referred the Deputy's question to the company for direct reply. Please advise my private office if you do not receive a reply within ten working days.
43. Deputy Ciarán Ahern asked the Minister for Transport whether weekend DART services to Howth may be increased in frequency for the summer period to meet demand; and if he will make a statement on the matter. [46360/26]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport.
The query raised by the Deputy is an operational matter for Iarnród Éireann. I have, therefore, referred the Deputy's question to the company for direct reply. Please advise my private office if you do not receive a reply within ten working days.
44. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance in view of the planned transfer of responsibility for the collection of the derelict sites levies to the Revenue Commissioners, whether monies collected in respect of sites located within the Fingal County Council area will be returned directly to Fingal County Council; if not, the reason for same; whether consideration has been given to ringfencing or reallocating such revenues back to the local authority in which they were generated to support housing delivery, regeneration projects, public realm improvements and local infrastructure; and if he will make a statement on the matter. [46071/26]
Amharc ar fhreagra49. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance the alternative funding mechanisms that are proposed to compensate local authorities for this loss of revenue arising from the transfer of derelict sites levy collection over to the Revenue Commissioners; and if he will make a statement on the matter. [46073/26]
Amharc ar fhreagra50. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance in view of the planned transfer of responsibility for the collection of derelict sites levies to the Revenue Commissioners, whether monies collected in respect of sites located within the Fingal County Council area will be returned directly to Fingal County Council; if not, the reason for same; whether consideration has been given to ringfencing or reallocating such revenues back to the local authority in which they were generated to support housing delivery, regeneration projects, public realm improvements and local infrastructure; and if he will make a statement on the matter. [46074/26]
Amharc ar fhreagraI propose to take Questions Nos. 44, 49 and 50 together.
In Budget 2026, it was announced that a new Derelict Property Tax (DPT) would be introduced. The aim of this tax is to encourage the activation of derelict properties and sites. It will replace the Derelict Sites Levy and will be collected by the Revenue Commissioners.
I intend to legislate for DPT as part of Finance Bill 2026. This allows for the tax to be brought in quickly and without delay. It also provides an annual opportunity to amend the tax, if required, following its introduction. For these reasons, it is my view that the Finance Bill is the most appropriate vehicle to introduce DPT. As with the majority of taxes, the proceeds of the tax must accrue to the Central Fund.
Regarding the reallocating or ringfencing of tax revenue back to individual local authorities, the main policy objective of DPT is to change behaviour with respect to dereliction. The revenue raising capacity of the tax will likely deteriorate over time as properties are brought out of dereliction. If the revenue from DPT was ringfenced for infrastructure projects in individual local authorities, a reduction in the tax yield from DPT could result in less revenue for such projects.
Furthermore, not hypothecating tax revenue allows Government the flexibility to prioritise and allocate funds as necessary. The importance of this flexibility has been demonstrated in recent years, where matters such as the COVID-19 pandemic, the war in Ukraine, and this year’s volatility in energy prices have required expenditure which could not have been predicted in the preceding Budget cycle.
The administration of DPT will require local authorities, including Fingal County Council, to identify derelict properties located in their respective areas. I am of the view that funding and resources to facilitate the identification of derelict properties should be sought and dealt with as part of the estimates process in advance of Budget 2027.
At present, local authorities are allocated funding by central government for the purpose of providing supports to address long-term vacancy and dereliction, as well as regeneration. This includes the Vacant Property Refurbishment Grant, which provides a grant payment for refurbishing a vacant or derelict property. It also includes the Ready to Build Scheme, which funds the provision of serviced sites in towns and villages to individual purchasers for self-builds. Under the 2026 Revised Estimates for Public Services, the Croí Cónaithe Towns Fund Scheme and vacancy supports were given an allocation of €175 million.
Once the DPT is operational, I am confident that many owners of derelict properties will be incentivised to take action to bring these homes back into use and ultimately contribute to our housing stock. The behavioural effect of the tax will also contribute to regeneration and development, breathing new life into our villages, towns and cities.
45. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance the steps that will be taken to conclude the Tobacco Taxation Directive file during the Irish Presidency; the resources in situ to work on this file; and if he will make a statement on the matter. [45988/26]
Amharc ar fhreagraOn 16 July 2025 the European Commission published its proposal for a recast of the Tobacco Taxation Directive. The proposal involves an increase in minimum tax rates for traditional tobacco products, expansion of the Directive’s scope to encompass newer products and an extension of the Directive to encompass raw tobacco, so as to help in the fight against illicit manufacturing.
As outlined in Ireland’s official Presidency Policy Programme launched last week, a priority for the Irish Presidency is pursuing agreement among Member States on the Tobacco Tax Directive.
Over the last number of months, under the Danish and Cyprus presidencies, officials from my Department and the Revenue Commissioners have actively and constructively engaged in discussions at Council. From 1st July, these officials will chair the negotiations with an intention to reach agreement amongst Member States. It is important to note that, as with all tax files, unanimity will be required to secure agreement on the file.
As with all legislative files and Council processes over the course of the Presidency, Ireland will act as an honest broker in working with all Member States to understand their views in seeking to progress this file.
46. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance given the fact that residential zoned land tax liabilities of €24.1 million were declared in respect of lands within the Fingal County Council area in 2025 and a further €20.5 million in 2026 to date; whether any portion of the revenues collected from these lands is returned directly to the local authority; Fingal County Council; if not, the reason the same is not allocated back to the local authority in which the tax was generated; whether consideration has been given to allowing local authorities to retain a proportion of residential zoned land tax receipts to fund housing-enabling infrastructure, transport projects, community facilities and public services; and if he will make a statement on the matter. [46059/26]
Amharc ar fhreagra47. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance in view of the fact that residential zoned land tax liabilities of €24.1 million were declared in respect of lands within the Fingal County Council area in 2025, of which €7.9 million was collected and €16.1 million remained unpaid, and that liabilities of €20.5 million were declared in 2026 to date, of which €6.6 million was collected and €13.9 million remained unpaid; the measures that are being taken by the Revenue Commissioners to ensure collection of outstanding residential zoned land tax liabilities; the amount of unpaid amounts that relate to deferred payments; the amount that relates to outstanding liabilities; whether he is satisfied with the current collection rate; and if he will make a statement on the matter. [46060/26]
Amharc ar fhreagraI propose to take Questions Nos. 46 and 47 together.
The Residential Zoned Land Tax (RZLT) is a self-assessed annual tax, calculated at a rate of 3% of the market value of the land within its scope. I am advised by Revenue that if an owner fails to register and account for RZLT, or underpays the amount of RZLT due, Revenue may take enforcement action to collect the outstanding tax. Unpaid RZLT liabilities are subject to Revenue’s normal debt management procedures, which are administered by the Collector General’s Division. Any outstanding RZLT (including interest) may be referred to the sheriff, or a solicitor, for collection.
Where a deferral of RZLT applies, the deferred liability does not become payable until the deferral period has ended. In addition, the deferred amount may be subject to full or partial abatement in accordance with the relevant provisions.
Based on the information provided to Revenue through RZLT returns, the amount of unpaid RZLT liabilities that have not been deferred in respect of lands identified within the functional area of Fingal County Council for the years 2025 and 2026 is less than €150,000.
Accordingly, the majority of outstanding RZLT liabilities for those years relate to amounts for which a deferral has been granted, and which are not currently due for payment.
The tax aims to incentivise landowners to activate existing planning permissions for housing on land identified on maps published by Local Authorities as meeting this criterion, or to engage with planning authorities and seek planning permission in respect of such land. It is designed primarily as a behaviour changing measure rather than a revenue raising measure.
As outlined the tax has a number of deferments and exemptions built in and as relevant land gets activated the tax revenue will decrease. New land added to the RZLT maps has a period of time to activate for residential development and will not be subject to RZLT during that time period. If the revenue from RZLT was retained by local authorities to fund housing-enabling infrastructure, transport projects, community facilities and public services in individual local authorities, a reduction in the tax yield from RZLT could result in less revenue for such projects and therefore risk their viability.
As with all tax RZLT is kept under review by officials in my Department and any changes would be part of the annual Budget and Finance Bill cycle.
48. Deputy Joe Cooney asked the Tánaiste and Minister for Finance the amount of cigarettes and tobacco products seized by the Revenue Commissioners personnel at Shannon Airport in each of the first five months of 2026, in tabular form. [46061/26]
Amharc ar fhreagraI am assured by Revenue of its commitment to targeting the illicit tobacco trade. Revenue implements a range of measures to identify and target illicit manufacturing facilities, and the smuggling, supply or sale of illicit tobacco products, with a view to disrupting the supply chain, seizing the products and, where possible, prosecuting those involved.
The table below provides the monthly breakdown of the number, quantity and value of cigarettes and tobacco seized at Shannon Airport from 1 January to 31 May 2026.
|
Year |
Seizures |
Volume |
Value € |
Loss to the Exchequer € |
|
2026 - May |
|
|
|
|
|
Cigarettes |
20 |
22,077 |
20,923 |
16,419 |
|
Tobacco (Kilos) |
2 |
1.5 |
1,399 |
1,043 |
|
|
|
|
|
|
|
2026 – April |
|
|
|
|
|
Cigarettes |
26 |
55,482 |
52,581 |
41,263 |
|
Tobacco (Kilos) |
8 |
14.30 |
13,342 |
9,948 |
|
|
|
|
|
|
|
2026 – March |
|
|
|
|
|
Cigarettes |
15 |
21,736 |
20,600 |
16,165 |
|
Tobacco (Kilos) |
3 |
3 |
2,799 |
2,087 |
|
|
|
|
|
|
|
2026 – Feb |
|
|
|
|
|
Cigarettes |
29 |
33,540 |
31,786 |
24,944 |
|
Tobacco (Kilos) |
4 |
1.75 |
1,633 |
1,217 |
|
|
|
|
|
|
|
2026 – Jan |
|
|
|
|
|
Cigarettes |
19 |
21,360 |
20,243 |
15,886 |
|
Tobacco (Kilos) |
2 |
2 |
1,866 |
1,391 |
The table below provides the total number, quantity and value of cigarettes and tobacco seized at Shannon Airport in 2026 up to 31 May 2026.
|
Year |
Seizures |
Volume |
Value € |
Loss to the Exchequer € |
|
2026 - Total |
|
|
|
|
|
Cigarettes |
109 |
154,195 |
146,133 |
114,677 |
|
Tobacco (Kilos) |
19 |
22.55 |
21,039 |
15,686 |
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 am further satisfied that Revenue has an appropriate focus on tackling this form of criminality.