Séamus McGrath
Ceist:51. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance to increase the €400 tax free allowance to householders who generate renewable energy and supply it to the grid. [46101/26]
Amharc ar fhreagraRenewable Energy Generation
Ceisteanna (51)
Freagraí scríofa
Micro-generation of electricity is the small-scale production of electricity by consumers who generate electricity at their own homes for their own consumption and sell the excess electricity produced to the grid.
Section 216D of the Taxes Consolidation Act 1997 provides that profits of up to €400 per year arising to an individual from the generation of electricity from renewable, sustainable or alternative sources of energy at the individual’s sole or main residence for the individual’s own consumption (referred to as the micro-generation of electricity) is exempt from Income Tax, USC and PRSI.
The exempt amount was increased from €200 to €400 per year by section 28 of Finance (No.2) Act 2023. The profits which are exempted are those profits arising from the domestic generation of electricity which is supplied to the national grid. The tax exemption was due to expire on 31 December 2025. Finance Bill 2025 extended the exemption from Income Tax, USC and PRSI for householders for certain profits of up to €400 per annum from the microgeneration of electricity, for a further three years, to 31 December 2028.
The Deputy may wish to note that in advance of last year's Budget, a review of the tax exemption for the micro-generation of electricity was undertaken and included in Chapter 9 of the Tax Strategy Group 25/01 paper on Income Tax - assets.gov.ie/static/documents/TSG_25-01_Income_Tax.pdf.
In designing tax reliefs, there is always a balance to be struck between providing support to as many people as possible, consistent with the overall policy intention behind the measure, and ensuring that there is an appropriate degree of control in the management of limited Exchequer resources.
Decisions regarding taxation measures are usually made in the context of the annual Budget and Finance Bill process. Such decisions must have regard to the sound management of the public finances and my Department's Tax Expenditure Guidelines.
Tax Data
Ceisteanna (52)
Maeve O'Connell
Ceist:52. Deputy Maeve O'Connell asked the Tánaiste and Minister for Finance if his Department will consider increasing the rent-a-room tax allowance in line with inflation. [46117/26]
Amharc ar fhreagraFreagraí scríofa
Rent-a-Room relief, which is provided for in section 216A Taxes Consolidation Act 1997 (TCA), was introduced in 2001 with the aim of increasing the availability of rented residential accommodation. The relief acts as an incentive to encourage individuals to let rooms in their principal private residence as residential accommodation in order to bring about an increase in the availability of rental accommodation.
In accordance with section 216A TCA, an individual who lets a room or rooms in her or his sole or main residence as residential accommodation may be exempt from income tax, PRSI and USC in respect of income from the letting where the aggregate of the gross rents and any sums for meals or other services supplied with the letting does not exceed the threshold at present of €14,000 per year. Although the income is exempt it must be included in the individual’s tax return for the year in question.
The relief is not available where the sums received are from a child to a parent, or from a child to their parent’s spouse or civil partner. However, there is no restriction where rent is paid by other family members, for example, a niece or nephew.
Rental income which is not eligible for Rent-a-Room relief, for example where the amount exceeds €14,000 or where the self-contained unit is not attached to the residence, is subject to Schedule D Case V income rules. The income, after deduction of allowable letting expenses, is subject to tax as part of the individual's total taxable income. In this way, individuals who are landlords may be subject to income tax at their marginal rate of tax in addition to which USC and PRSI will also apply.
As the Deputy will appreciate, any revisions to the scheme would have to be considered as part of the annual Budget and Finance Bill processes and take into account the effective operation of the scheme and the impact any proposed changes would have on the broader housing market. Furthermore, it is a longstanding practice of the Minister for Finance not to comment in advance of the Budget on any tax matters which might be the subject of Budget decisions.
Revenue Commissioners
Ceisteanna (53, 54, 55)
Carol Nolan
Ceist:53. Deputy Carol Nolan asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 456 of 26 May 2026, his views that each of the Revenue Commissioner's Illegal Tobacco Products Surveys since 2019 demonstrate a clear correlation between continued tobacco product tax increases and an increase in demand for smuggled tobacco products and non-Irish duty paid tobacco products; and if he will make a statement on the matter. [46132/26]
Amharc ar fhreagraCarol Nolan
Ceist:54. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if, as part of ongoing risk assessments, his Department has factored the risk of increasing revenue losses as a result of increases in non-duty paid and illegal tobacco products in circulation in Ireland; and if the risk assessment process has assessed the economic logic of continuing excise increases. [46133/26]
Amharc ar fhreagraCarol Nolan
Ceist:55. Deputy Carol Nolan asked the Tánaiste and Minister for Finance his Department's policy when a tax increase is no longer resulting in increased Exchequer receipts; whether there is a point at which a tax is considered to have reached the limits of its effectiveness; and if he will make a statement on the matter. [46134/26]
Amharc ar fhreagraFreagraí scríofa
I propose to take Questions Nos. 53, 54 and 55 together.
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 multi-faceted 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 successfully used to disincentivise smoking, continued tax increases can redirect demand towards smuggled products or to products taxed at lower rates in other jurisdictions.
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 surveys conducted by Ipsos B&A found that 38% of cigarette packs and 45% of RYO packs surveyed did not have Irish duty paid on them.
Both my Department and Revenue, in its role as the national tax and customs administration, are well aware that Ireland’s high taxation of tobacco products provides an incentive for certain actors to source and supply illegal products. In this context, 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. As of 31 May this year, Revenue has made over 2,500 seizures of cigarettes and 690 seizures of RYO tobacco with 78.6m cigarettes and 891 kg of RYO products seized. Revenue has also secured 26 convictions for offences related to tobacco smuggling or evasion of excise duty on tobacco products and 25 convictions for offences related to illegal selling of tobacco products with fines totalling €76,450 imposed by the courts for tobacco offences.
Notwithstanding considerable success by Revenue in targeting the illicit tobacco trade, the very high volume of products being consumed outside the scope of Irish excise duty raises concerns that price increases may be creating greater incentives for illegal market activity. These trends are a consideration in coming to decisions about future tax rates. In making these policy decisions regarding rates, we need to strike an appropriate balance so that our tobacco tax regime operates as effectively as possible in contributing to the achievement of our important public health goals.
Question No. 54 answered with Question No. 53.
Question No. 55 answered with Question No. 53.
Departmental Data
Ceisteanna (56)
Emer Currie
Ceist:56. Deputy Emer Currie asked the Tánaiste and Minister for Finance for an update on any assessment his Department has undertaken of the need to modernise the section 110 SPV regime to ensure that Ireland has a tax-neutral SPV that meets the requirements of international investment fund manager. [46254/26]
Amharc ar fhreagraFreagraí scríofa
The section 110 regime was designed to offer a tax neutral regime for certain securitisation transactions and to improve Ireland’s offering as a location for the conduct of financial services activities.
The Funds Sector 2030 Report, published in October 2024, recommended a number of improvements the section 110 regime to address issues around transparency in the sector. Officials in my Department are reviewing these recommendations along with related policy discussions on simplified interest deductibility under the Public Consultation on the Taxation of Interest and other issues raised by industry representatives.
In addition, trilogues on the revision of the EU securitisation framework are due to commence shortly and it is hoped that political agreement on the file will be obtained before the end of the year while Ireland hosts the Presidency of the Council of the EU. My officials will monitor any changes relevant to our securitisation regime as part of the above review.
Departmental Reviews
Ceisteanna (57)
Gillian Toole
Ceist:57. Deputy Gillian Toole asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the status of the review of compensation paid to education and training board members and nominees to interview boards for teaching posts in community and comprehensive schools, who are not in public sector employment; and if he will make a statement on the matter. [46048/26]
Amharc ar fhreagraFreagraí scríofa
The rates payable to retired Public Servants and other non-public servants for serving on Interview Boards are in place since 1 July 2013. The rate payable is determined by the grade an individual served at the time of retirement or a comparable level where appropriate. The Table below sets out the rates which are currently under review by my Department.
|
Grade |
€ |
|
Secretary General |
€377 per day |
|
Deputy Secretary |
€295 per day |
|
Assistant Secretary |
€200 per day |
|
Principal Officer |
€150 per day |
|
Assistant Principal |
€130 per day |
|
Higher Executive Officer and below |
€110 per day |
Flood Risk Management
Ceisteanna (58)
Mairéad Farrell
Ceist:58. Deputy Mairéad Farrell asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the details of flood defence and coastal erosion projects under consideration or underway; the spend to date, by year and by county, in tabular form; the status of each; the date on which the current status was reached; the date on which each project is anticipated to move to the next stage; the date on which each project was initially planned to be completed; and the date on which each project is currently anticipated to be completed [46148/26]
Amharc ar fhreagraFreagraí scríofa
The OPW will collate the requested information and respond directly to the Deputy on this matter.
Departmental Data
Ceisteanna (59)
Malcolm Byrne
Ceist:59. Deputy Malcolm Byrne asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to outline Ireland's position as a global leader in the stewardship of data; and the way in which Ireland promotes that position internationally. [46394/26]
Amharc ar fhreagraFreagraí scríofa
I would like to thank the Deputy for the question. Ireland’s recent international rankings in digital government and open data reflect sustained investment and reform to build a modern, digitally-enabled and data-driven public service. This is underpinned by whole-of-Government coordination and a focus on delivering better outcomes for our people as outlined in the Better Public Services transformation strategy led by my Department. This success also recognises the partnership with the Central Statistics Office and their particular and significant role in the stewardship of public service held data.
The OECD’s 2025 Digital Government Index ranked Ireland 7th out of 36 countries. The Index assesses the policy and governance foundations that enable coherent, human-centred digital transformation across six dimensions: Digital by design, Data-driven public sector, Government as a platform, Open by default, User-driven and Proactiveness.
These results reflect long-term investment in shared digital capability in the public service, led by my Department, including common building blocks and stronger data governance and interoperability—foundations that will support consistent service standards, reduce duplication, and enable more seamless services across organisations.
Ireland also ranked 11th in the OECD OURdata Index, which examines open government data policy across data availability, data accessibility and government support for data reuse.
In the EU’s 2025 Open Data Maturity assessment, Ireland ranked 5th overall (4th among EU Member States) with a score of 96%. The EU assessment measures performance across four dimensions - covering the strength of national open data frameworks and governance, the capability and sustainability of our national open data portal, metadata/standards and data quality, and the measurement and demonstration of reuse and impact.
The ranking acknowledges Ireland’s practical supports that help public bodies publish and improve datasets, the use of shared national platforms and catalogues and work to reduce barriers for local organisations to publish high-quality open data.
Taken together, these international rankings reflect the progress made by Government in digital Government and open data policy and infrastructure and position’s Ireland strongly to leverage government data for transparency, innovation and supporting emerging technologies such as AI for public good, and to grow the economy. Ireland actively participates with colleagues in the OECD and EU to promote our approaches and how these enable Ireland’s high ranking in such assessments.
National Standards Authority of Ireland
Ceisteanna (60)
Shay Brennan
Ceist:60. Deputy Shay Brennan asked the Minister for Enterprise, Tourism and Employment for an update on the status of the NSAI’s engagement with a company (details supplied); the expected timeline for a decision regarding full self-driving (supervised). [46138/26]
Amharc ar fhreagraFreagraí scríofa
The National Standards Authority of Ireland (NSAI) is an independent State Agency that operates under the aegis of my Department. It was established as an independent statutory body in 1997 under the National Standards Authority of Ireland Act of 1996.
My Department has been advised by the NSAI that in its role as Ireland’s Type Approval Authority under Regulation (EU) 2018/858, it is currently engaged in technical and administrative activities in relation to an application involving advanced driver assistance systems, including functionality described as “full self-driving (supervised)”.
As aspects of this technology are not yet fully addressed by existing regulatory requirements, an application has been made to the European Commission under the exemption process set out in Article 39 of Regulation (EU) 2018/858. While awaiting an EU-level decision, applicants may also seek mutual recognition of such systems at national level, which reflects the current stage of this process.
Type Approval Authorities are subject to strict confidentiality obligations regarding commercially sensitive information and the details of individual applications. Accordingly, it is not possible to comment on specific applicants or the detailed status of any particular assessment.
Given the complexity and safety-critical nature of these systems, it is not possible to provide a definitive timeline. However, the NSAI continues to progress its work in line with its statutory obligations to ensure road safety and full compliance with EU law.
Work Permits
Ceisteanna (61)
Gillian Toole
Ceist:61. Deputy Gillian Toole asked the Minister for Enterprise, Tourism and Employment the data gathering and forward planning associated with work permit applications that is carried out by his Departments and local authorities in order to co-ordinate geographical location of employers and local capacity availability in the areas of housing, school places, general practitioner availability and public transport provision; and if he will make a statement on the matter. [46049/26]
Amharc ar fhreagraFreagraí scríofa
Ireland's employment permits system is designed to facilitate the entry of appropriately skilled non-EEA nationals to fill skills or labour shortages in the State in the short to medium term but is not a substitute or pretext for avoiding the challenge of up-skilling our resident workforce.
Access to employment permits is facilitated through the occupations lists, identifying highly skilled occupations on the Critical Skills Occupations List and roles already well served by the labour market to which an employment permit cannot be granted are on the Ineligible Occupations List.
My Department does not have a role in local authority planning processes. There are no geographic constraints placed on employers in the State. School capacity concerns are a matter for the Minister for Education and Youth, similarly medical service provision is a matter for the Minister for Health, while public transport policy is a matter for the Minister for Transport.
Employment permit policy is kept under constant review to ensure it remains responsive to labour market needs. This includes regular reviews of the Occupations Lists, minimum annual remuneration thresholds, and employment permit criteria. The review of the occupations lists process involves a public consultation, consideration of research undertaken by the Expert Group on Future Skills Needs (EGFSN), and the Skills and the Labour Market Research Unit (SLMRU) in SOLAS. Account is also taken of educational outputs, sectoral upskilling and training initiatives and known contextual factors and their impact on the labour market.
These reviews take account of wider public policy considerations, including national strategies on housing supply, infrastructure capacity, and public service provision. Adjustments can be made to widen eligibility or to restrict access to employment permits for certain occupations or sectors based on evidence.
The review process is a delicate balancing act and is overseen by the Interdepartmental Group on Economic Migration Policy which includes representatives of key government departments such as the Department of Housing, Local Government and Heritage and the Department of Health.
I announced the outcome of the most recent review last month, giving approval for 32 changes to jobs now eligible for employment permits. The review report can be accessed on the Department's website at: Employment Permits Occupations Lists: Report of the Review 2025.
Successive national strategy and economic action plans prepared in recent years reference clearly the need to attract and retain skilled workers from across the globe to deliver on our national industry, infrastructure, and broader socio-economic goals. My Department continues to review employment trends and refine the employment permits system to ensure that it supports our competitiveness on a global labour market, supports enterprise and remains fair, responsive and aligned with Ireland’s wider economic and social needs.
Business Regulation
Ceisteanna (62)
George Lawlor
Ceist:62. Deputy George Lawlor asked the Minister for Enterprise, Tourism and Employment the way in which his Department is engaging with large multinational tech employers to ensure they provide adequate redundancy packages, career-transition assistance, and transparency around future workforce plans. [46178/26]
Amharc ar fhreagraFreagraí scríofa
Ireland has a robust suite of employment rights legislation to protect and support workers in redundancy situations. Employers must comply with a number of legal obligations when proposing collective redundancies, including the requirement to consult and provide information to employees' representatives for a 30-day period, before any notice of redundancy can issue. Employers must also notify me as the Minister for Enterprise, Tourism and Employment of the proposals at least 30 days before the first dismissal takes effect.
The Redundancy Payments Act 1967, as amended, requires employers to pay a statutory redundancy payment to eligible employees who are being made redundant and have more than 2 years’ service. Employees have the right to refer complaints to the Workplace Relations Commission (WRC) on a wide range of employment law breaches for an adjudication and redress, including the right to refer a complaint should an employer fail to consult or provide certain information to employees in collective redundancy situations.
IDA Ireland actively engages with its client companies when they are affected by redundancies, including meetings with leadership teams on a regular basis.
In addition, IDA regional teams’ partner with local agencies, to support impacted employees. There is an established process of coordinated engagement by support agencies at a local level to provide supports to employees in consultation with the company.
The types of supports/ initiatives provided by local agencies includes some of the following:
• Outplacement employment support services and potential training opportunities may be provided/facilitated by the company and/or other providers (ETBs/Skillnet, etc.) to support impacted employees.
• Provision of a detailed skills profile for the employees on the site, which with agreement can be shared with other potential site leaders that may be recruiting.
• IDA provides introductions to the Department of Social Protection on a local level and Solas on social welfare services and employment support services to support impacted employees’ transition to new employment opportunities.
Job Losses
Ceisteanna (63)
George Lawlor
Ceist:63. Deputy George Lawlor asked the Minister for Enterprise, Tourism and Employment the measures being introduced to help Irish SMEs and start-ups absorb skilled workers coming from tech layoffs, especially in regions outside Dublin where job opportunities may be more limited. [46179/26]
Amharc ar fhreagraFreagraí scríofa
My Department is taking a coordinated, multi-faceted approach to ensure that SMEs and start-ups can absorb skilled workers, including those affected by recent tech layoffs.
The Department is reducing the cost of doing business and hiring through expanded grants, tax incentives, and improved access to finance, making it more viable for smaller firms to take on experienced workers. It is investing directly in indigenous enterprise through Enterprise Ireland supports for start-ups, scaling companies, and innovation, which is driving job creation across the economy, particularly outside Dublin. EI provides a comprehensive range of financial, advisory and capability-building supports to help companies expand and strengthen their workforce. These include supports to encourage innovation, digitalisation, and scaling, enabling firms to create high-value roles suitable for experienced professionals exiting the tech sector. Through financial supports such as the High Potential Start Up (HPSU) Founder Forum, RD&I fund and Key Manager grant, companies are supported to build strong teams, including attracting highly skilled and experienced staff.
A strong regional focus underpins this approach. Government policy is directing a greater share of investment and job creation to the regions, supported by enterprise clusters, infrastructure, and targeted IDA and Enterprise Ireland strategies, to ensure employment opportunities are more evenly distributed nationwide. Enterprise Ireland works through its network of regional offices to engage directly with enterprises across the country, identifying skills needs and supporting companies to compete effectively for talent. This is complemented by close collaboration with higher education institutions, and the Regional Skills Fora to align workforce supply with industry demand, particularly outside Dublin.
Government is strengthening the pipeline of skills through expanded upskilling and reskilling programmes through Skillnet Ireland while working alongside the enterprise agencies enabling workers impacted by layoffs to transition into new roles within SMEs. This is complemented by supports for digital transformation and innovation in smaller firms, which is increasing their demand for high-level technical skills. These coordinated efforts help facilitate the transition of skilled individuals into indigenous enterprises, including SMEs that may not traditionally have been able to access such talent.
Enterprise Ireland actively promotes entrepreneurship as a career path for displaced workers, with supports such as the New Frontiers Programme and the Pre-Seed Start Fund enabling individuals to establish new businesses, many of which are regionally based.
My Department is improving how businesses access these supports, including through a National Enterprise Hub, to ensure that firms can quickly avail of assistance and grow.
This Government is committed to strengthen the SME and start-up ecosystem so that it can naturally absorb skilled workers, while supporting balanced regional employment growth.
Job Losses
Ceisteanna (64)
George Lawlor
Ceist:64. Deputy George Lawlor asked the Minister for Enterprise, Tourism and Employment the Government’s strategy to reduce Ireland’s vulnerability to sudden multinational tech layoffs and to build a more resilient, diversified digital economy that provides stable, high-quality employment. [46180/26]
Amharc ar fhreagraFreagraí scríofa
My Department is implementing a coordinated, whole-of-Government approach to strengthen the resilience of Ireland’s economy. The Department’s Statement of Strategy 2025–2028 prioritises investment in innovation, digitalisation and infrastructure to ensure sustainable, high-quality employment and long-term competitiveness.
Enterprise Ireland’s strategy is focused on strengthening the resilience of the Irish economy by accelerating the growth of indigenous, export-oriented enterprises. Significant funding and supports are being provided to help Irish-owned companies to start, scale and compete internationally, including a €250 million Seed and Venture Capital Scheme and targeted supports for high-potential start-ups.
Under the Digital Ireland and National AI Strategy, the Department is supporting widespread adoption of digital and AI technologies across all sectors, including SMEs, to broaden the base of high-value digital employment. Programmes such as the European Digital Innovation Hubs provide firms with access to expertise, training and innovation supports to accelerate digitalisation.
The Government’s Action Plan on Market Diversification is expanding export opportunities and reducing over-dependence on individual markets, while regional enterprise initiatives support job creation across all parts of the country. Enterprise Ireland is supporting greater diversification across sectors and regions to underpin a more balanced and resilient digital economy. This includes promoting opportunities in areas such as digital technologies, sustainability, healthcare and advanced manufacturing, while strengthening regional enterprise ecosystems and supply chain linkages.
The Government is committed to building a more balanced and resilient digital economy by strengthening Ireland’s indigenous enterprise base, diversifying economic activity, and supporting the creation of high-quality employment opportunities across all sectors and regions.
Tourism Funding
Ceisteanna (65)
George Lawlor
Ceist:65. Deputy George Lawlor asked the Minister for Enterprise, Tourism and Employment if the Department will significantly increase the level of funding allocated to local authorities for tourism promotion within their own jurisdictions, given the growing importance of locally driven tourism strategies and the need for stronger regional competitiveness. [46181/26]
Amharc ar fhreagraFreagraí scríofa
Our national tourism policy 'A New Era for Irish Tourism' recognises the important role that local authorities play in developing tourism in their areas, and my Department is committed to achieving the objectives set out in that policy.
A number of objectives are set out in the policy which require the support and commitment of our local authority sector, and equally it sets out a commitment that my Department and Fáilte Ireland will work with the CCMA and local authorities to support the planning and delivery of visitor-focused infrastructure and services, including investment in attractions, public spaces, and facilities. This collaboration will promote co-ownership and alignment with local priorities, enhancing the overall visitor experience and strengthening Ireland’s tourism offering (Objective 5.9.1)
Fáilte Ireland already has a close working relationship with many local authorities, who are integral to the development of local Destination Experience Development Plans (DEDPs), developed under each of the regional tourism brands. Details of these DEDPs are available on www.failteireland.ie.
However it is important to be clear that my Department does not directly fund local authorities in respect of tourism related measures.
It is for each local authority to determine its own spending priorities in the context of the annual budgetary process having regard to both locally identified needs and available resources. The allocation of core funding, including funding for tourism development activities that a local authority wishes to undertake, is progressed under the annual budgetary process for the local authority sector and is a matter for my colleague Minister James Browne T.D..
Local authorities may access funding under schemes implemented by Fáilte Ireland, on the same basis as all applicants to such schemes. Many local authority projects receive funding support from Fáilte Ireland under these schemes.
Fáilte Ireland has also implemented funding programmes specifically for the local authority sector, such as the 2026 Regional Festivals Fund. Just under €1 million in funding was made available in 2026 under this scheme. The 2026 Regional Festivals Fund allocation represents an increase on 2025 levels, ensuring that every local authority now receives a minimum of €10,000 to support local festival activity. €310,000 of the funding is ring-fenced specifically for food festivals, with the balance of €623,250 in general festival funding. This Fund is implemented by Fáilte Ireland and will support approximately 250 festivals across the country.
While funding decisions remain a matter for each local authority, as our national tourism policy is implemented my Department and Fáilte Ireland will continue to support, enable and partner with local authorities to maximise tourism’s potential at a local level. Through targeted national investment, strategic frameworks and strong collaboration, we are ensuring that every region is equipped to compete, to grow and to benefit.
My goal is clear; to build a more resilient, regionally balanced tourism sector that delivers sustainable economic and community benefits right across the country.
Company Law
Ceisteanna (66)
Emer Currie
Ceist:66. Deputy Emer Currie asked the Minister for Enterprise, Tourism and Employment if his Department has engaged with industry on proposals for changes to company law to support the tokenisation of funds set up as Irish companies. [46252/26]
Amharc ar fhreagraFreagraí scríofa
According to the Funds Sector 2030 Report of the Department of Finance, tokenisation is the process whereby an underlying asset or pool of assets, tangible or intangible, is converted into digital “tokens” that act as its proxy. It could fundamentally reform how capital markets operate, enabling real-time trades; increasing transparency and liquidity; expediting clearing and ultimately providing for atomic settlement.
The Minister for Finance – who has lead policy responsibility for this area – published the Funds Sector 2030 Report in October 2024. The report is entitled Funds Sector 2030: A Framework for Open, Resilient and Developing Markets and it is a wide-ranging review of the funds and asset management sector.
The Report included a recommendation that industry should continue to engage with the Central Bank of Ireland and the Department of Finance, as necessary “with a view to mapping out a pathway for adoption of tokenisation”.
I am advised that the Department of Finance fully support and encourage the work that industry has undertaken thus far to assess what can be done within the current legislative and regulatory frameworks. Officials from that Department are considering submissions from industry regarding proposed changes to the current legislative framework.
This work by that Department will help identify legislative changes that may be required for the purposes of future policy developments in the area of Distributed Ledger Technology and tokenisation.
Following that work, my Department will examine any proposed legislative amendments to the Companies Act put forward by the Department of Finance, as is the current practice in the normal course of events. This is in tandem with other work involving negotiations by the Department of Finance as policy lead in this area, such as work at EU level involving financial services legislation.
Finally, the Deputy may also be aware that in line with Recommendation 17 above, the Central Bank published a Discussion Paper on tokenisation last March with submission being invited by the Bank by the 5th of June last. I understand that the intention now is for the Central Bank to publish a feedback statement following the consultation period.
Departmental Policies
Ceisteanna (67)
Malcolm Byrne
Ceist:67. Deputy Malcolm Byrne asked the Minister for Enterprise, Tourism and Employment to outline Ireland's position regarding Irish and EU artificial intelligence and digital sovereignty; and if he will make a statement on the matter. [46392/26]
Amharc ar fhreagraFreagraí scríofa
At European level, efforts to strengthen AI capability and digital sovereignty are focused on a small number of high-impact measures. In that context, the EU Tech Sovereignty package, published on 3 June 2026, is particularly significant and includes two key proposals:
• A Cloud and AI Development Act to accelerate the build-out of Europe’s AI and cloud infrastructure, including data centre deployment, supporting AI innovation and adoption.
• A Chips Act 2 to strengthen the European semiconductor ecosystem and secure the EU’s supply of chips, ensuring reliable support for AI development and deployment.
At the national level, Ireland’s National Digital & AI Strategy, Digital Ireland – Connecting our People, Securing our Future, sets out the Government’s ambition to 2030. This strategy positions Ireland to strengthen our position as a digital leader and a global hub for applied AI innovation, building on our strengths — a well-established reputation as a digital hub, a highly skilled talent base and a vibrant innovation ecosystem.
With many global tech companies located in Ireland, we are very conscious of the high degree of interdependence across digital technologies, and of the importance of international collaboration. In addition, as highlighted in Silicon Island: Ireland’s National Semiconductor Strategy, the global nature of semiconductor supply chains—combined with Ireland’s open economy—makes international engagement essential for sectoral growth.
Ireland supports efforts to increase resilience and decrease dependencies in critical digital value chains. However, we are clear that this must be done in a way that supports European innovation while maintaining access to critical markets, ensuring interoperability, and sustaining international collaboration with like-minded global partners.
Ireland welcomes the European Commission’s Tech sovereignty package as an important step towards strengthening Europe’s digital infrastructure and capabilities.
Data Protection
Ceisteanna (68)
Malcolm Byrne
Ceist:68. Deputy Malcolm Byrne asked the Minister for Enterprise, Tourism and Employment to outline Ireland's position regarding Irish and EU data sovereignty; and if he will make a statement on the matter. [46393/26]
Amharc ar fhreagraFreagraí scríofa
Ireland supports a balanced and open approach to data sovereignty, grounded in strong EU-wide regulation, the protection of data under EU law, and the maintenance of open markets and cross-border data flows, while also strengthening Europe’s capacity in data storage, processing, cloud and AI.
Data sovereignty generally refers to the principle that data is subject to the laws of the jurisdiction in which it is collected and processed. In a global cloud environment, this can mean that data is subject to multiple legal frameworks.
At European level, this approach is reflected in a number of key legislative measures. The General Data Protection Regulation (GDPR), in force since May 2018, provides a comprehensive framework for the protection of personal data and ensures individuals have greater control over their information across the EU. The EU Data Act, which has applied since 12 September 2025, further supports data sovereignty by promoting a fairer and more accessible data economy, including safeguards for non-personal data. In addition, the proposed Cloud and AI Development Act, published on 3 June 2026, aims to strengthen Europe’s cloud and AI capabilities, reduce critical dependencies, and enhance data processing and storage capacity within the Union.
At national level, the Government’s Digital Ireland strategy recognises data as a cornerstone of our digital economy and a key enabler of artificial intelligence. It emphasises treating data as a strategic national asset, ensuring it is accessible, interoperable and trusted, while aligning with EU frameworks. This approach supports innovation across data-intensive sectors such as manufacturing, technology, finance and healthcare, and benefits enterprises of all sizes.
Ireland supports the safeguards introduced under the EU Data Act to ensure that data generated within the EU is governed by EU law and protected from unauthorised access by third countries. While the Regulation has direct effect, national legislation is required to designate and empower competent authorities. In this regard, Government approved on 8 October 2024 the designation of the Competition and Consumer Protection Commission and ComReg as the relevant authorities. Primary legislation to give further effect to the regulation is currently being progressed.
Ireland also welcomes the ambition of the Cloud and AI Development Act to strengthen Europe’s digital infrastructure and reduce strategic dependencies.
Business Supports
Ceisteanna (69)
Malcolm Byrne
Ceist:69. Deputy Malcolm Byrne asked the Minister for Enterprise, Tourism and Employment to outline the measures in place in Ireland to support the development of venture capital to invest in Irish start-ups. [46397/26]
Amharc ar fhreagraFreagraí scríofa
Supporting Irish SMEs to scale and grow is a key priority for my Department and is reflected in the Government’s Action Plan on Competitiveness and Productivity.
The Seed and Venture Capital Scheme is the primary source of public indirect equity investment in venture capital funds that provide financing to innovative Irish start-ups. To date, over €700 million has been committed under the Scheme, leveraging total investment of approximately €3.3 billion. The Scheme aims to increase the supply of risk capital to Irish SMEs and start-ups, support their growth, leverage private sector investment, and contribute to the development of a sustainable venture capital sector.
The Scheme operates in five-year cycles. The current cycle, covering 2025 to 2029, has a total allocation of €250 million, reflecting a €75 million increase on the previous programme. This is intended to support larger fund sizes and improve the availability of follow-on capital.
My Department also oversees the Irish Innovation Seed Fund (IISF), managed by the European Investment Fund in conjunction with Enterprise Ireland. The IISF has a total size of €90 million, comprising €30 million from Enterprise Ireland, matched by €30 million from the EIF, with a further €30 million co-invested by the Irish Strategic Investment Fund on a deal-by-deal basis. The fund invests in commercially focused venture capital funds targeting pre-seed and seed-stage companies across Enterprise Ireland-supported sectors, including ICT, Life Sciences, and Climate.
While these measures strengthen early-stage finance, access to scaling finance remains a key challenge. The Market Demand for and Supply of Scaling Finance in Ireland report (July 2025) identified a funding gap of €1.1 billion for deals above €3 million over the next three to five years.
In response, my Department is exploring policy measures to strengthen scaling finance, in line with Programme for Government commitments. The policy objective is to enhance the overall investment ecosystem and increase capital available to support Irish companies to scale.
Special Educational Needs
Ceisteanna (70, 71, 72, 75, 76, 77, 78)
Jen Cummins
Ceist:70. Deputy Jen Cummins asked the Minister for Education and Youth the reason early intervention classes are closing across the country. [45975/26]
Amharc ar fhreagraJen Cummins
Ceist:71. Deputy Jen Cummins asked the Minister for Education and Youth her plans to support children impacted by the closures of early intervention classes. [45976/26]
Amharc ar fhreagraJen Cummins
Ceist:72. Deputy Jen Cummins asked the Minister for Education and Youth the number of early intervention classes over the past five years; the number that have closed in the past twelve months; the number that remain open for the upcoming academic year 2026/2027, in tabular form. [45977/26]
Amharc ar fhreagraJen Cummins
Ceist:75. Deputy Jen Cummins asked the Minister for Education and Youth the number of early intervention classes for autistic children in each county in each school year from 2020-2021 to 2026-2027, broken down by mainstream school and special school; and the net increase or decrease in each county over that period, in tabular form. [45998/26]
Amharc ar fhreagraJen Cummins
Ceist:76. Deputy Jen Cummins asked the Minister for Education and Youth the number of early intervention classes for autistic children that have been redesignated, repurposed or converted into primary autism classes for the 2026-2027 school year; the school and county in each case; who initiated the change; and whether replacement early intervention provision has been opened in the same local area, in tabular form. [45999/26]
Amharc ar fhreagraJen Cummins
Ceist:77. Deputy Jen Cummins asked the Minister for Education and Youth the criteria used by her Department and the NCSE when deciding whether an early intervention class for autistic children should be retained, closed, redesignated or converted into a primary autism class; whether those criteria are published; and whether schools are being asked or encouraged to convert early intervention classes to meet demand for primary autism classes. [46000/26]
Amharc ar fhreagraJen Cummins
Ceist:78. Deputy Jen Cummins asked the Minister for Education and Youth whether it remains Government policy to provide early intervention class placements for autistic children aged three to five; if so, the way in which she reconciles that policy with the reduction in early intervention classes for the 2026-2027 school year; and whether her Department or the NCSE is planning any further reduction, redesignation or phasing out of such classes. [46001/26]
Amharc ar fhreagraFreagraí scríofa
I propose to take Questions Nos. 70, 71, 72, 75, 76, 77 and 78 together.
The National Council for Special Education (NCSE) is the statutory body responsible for the provision of special education and allocating supports for students with special educational needs.
The Access and Inclusion Model (AIM) under the Department of Children, Disability and Equality, enables the full inclusion and meaningful participation of children with disabilities/additional needs in the Early Childhood Care & Education Scheme (ECCE) programme. Its goal is to create a more inclusive environment in pre-schools, so all children availing of preschool, regardless of ability, can benefit from quality early learning and care. There has been a significant increase in resources and supports provided to children with additional needs accessing the AIM programme over recent years.
It is important to note that a diagnosis is not required in order to access AIM supports and that while some children require additional supports at preschool level, many will transition into mainstream classes thereafter. This trend has also been noted as students’ progress from primary level to post-primary.
The NCSE is the statutory body responsible for the provision of special education and allocating supports for children and young people with special educational needs. Where the NCSE identifies need for an early intervention class, the class is sanctioned and supports are provided by my department to ensure the school can accommodate the class. Generally, these classes are resourced at a 6:1 student/teacher ratio and two special needs assistants (SNAs) are allocated to each class.
Early intervention classes are available in mainstream and special school settings for children aged 3 -5 years old with a diagnosis of autism. There is also a small number dedicated to children who are deaf/hard of hearing. These classes are intended to provide early support to children before they start school and can aid their transition to junior infants.
The NCSE in collaboration with the Department of Education and Youth may re-designate an early year’s class to a primary age class where there is verified demand for increased special class provision in the locality. Whilst all stakeholders are agreed on the value of early intervention, the NCSE must consider the legislative requirement for children over six to attend school.
The NCSE work closely with the department to ensure we explore all viable options in increasing such provision to meet the local need. In some areas, where students are leaving an early intervention class and have not secured suitable primary specialist provision, the NCSE may re-designate the class. This is done in close collaboration with the school involved to ensure the students can continue with their specialist educational placement at primary level.
Many of the early intervention classes sanctioned to date have been reclassified as the children enrolled reach primary level age. This allows the children to remain in the class at the school they attended for early intervention. However, this it is not always the case, and some classes continue to enrol a new cohort of children yearly.
My department and the NCSE are committed to delivering an education system that is of the highest quality and where every child and young person feels valued and is actively supported and nurtured to achieve their full potential.
Question No. 71 answered with Question No. 70.
Question No. 72 answered with Question No. 70.
Special Educational Needs
Ceisteanna (73)
Michael Cahill
Ceist:73. Deputy Michael Cahill asked the Minister for Education and Youth the specific measures that are being taken to ensure that adequate educational, medical, therapeutic, and disability supports are provided for children with complex needs upon their admission to primary schools (details supplied). [45993/26]
Amharc ar fhreagraFreagraí scríofa
This government is fully committed to supporting students with special educational needs to fulfil their full potential and the Programme for Government makes a number of commitments to deliver on this objective.
It is my department’s policy, in accordance with the principles of inclusive education, that students with additional learning needs are supported in mainstream classes along with their peers, with additional supports provided as necessary.
The department provides for a range of placement options and supports for schools and students with special educational needs in order to ensure that wherever a child is enrolled, they will have access to an education that meets their needs.
The functions of the National Council for Special Education (NCSE) include planning and coordinating the provision of education and support services to children and young people with special educational needs in conjunction with schools and the Health Service Executive (HSE).
The NCSE, through its network of local special educational needs organisers (SENOs), is responsible for processing applications from schools for special educational needs supports as required. The NCSE is aware of emerging need from year to year and where special provision is required it is planned and established to meet that need.
As your query refers to an individual placement, I will arrange to have it referred to the NCSE for their attention and direct reply.
The allocation of special education teachers allows schools to provide additional teaching support for all students who require such support in their schools and for schools to deploy resources based on each student’s individual learning needs.
In addition, special needs assistants play a central role in the successful inclusion of students with additional and significant care needs into mainstream education, special classes and special schools ensuring that these students can access an education to enable them to achieve their best outcomes and reach their full potential.
The NCSE provides support for teachers with additional training needs in the area of special education, through the NCSE support service which manages, co-ordinates and develops a range of supports in response to identified teacher training needs.
When allocating resources schools take into account the learning needs of students as evidenced by performance in schools but also supported where relevant by information provided regarding the nature of a condition that a student may have. Specific interventions are therefore tailored, by the school, to the individual’s needs, rather than being generic to a specific difficulty, disability or condition.
Another significant recent initiative of this government is the Education Therapy Service. This new service which will be delivered by the NCSE building on its work previously completed through the School Inclusion Model (SIM) Educational Therapy Support Service (ETSS). It will ensure that students with the greatest level of need will receive the greatest level of support, through universal, targeted and individualised interventions provided by therapists in schools. Work is ongoing on the establishment of this service.
The provision of health-related supports, including speech and language therapy services, is the responsibility of the HSE, and matters in relation to the provision of health-related services should therefore be directed to that body or to the Department of Health.
My department and the NCSE are committed to delivering an education system that is of the highest quality and where every child and young person feels valued and is actively supported and nurtured to reach their full potential.
State Examinations
Ceisteanna (74)
John Connolly
Ceist:74. Deputy John Connolly asked the Minister for Education and Youth the review that has been or will be undertaken by her Department or the State Examinations Commission into the difficulty, structure and fairness of the 2026 Leaving Certificate higher level mathematics papers 1 and 2; if any adjustments to marking schemes or grading processes are being considered in light of concerns raised by students, parents and teachers; whether she will issue a public statement to provide reassurance to affected students regarding the impact on their results; and if she will make a statement on the matter. [45997/26]
Amharc ar fhreagraFreagraí scríofa
The State Examinations Commission (SEC) has responsibility for the delivery of the State examinations, including the preparation of all examination papers and test instruments. In accordance with its role, all matters relating to the drafting and setting of examinations and the marking of them fall within its remit.
In view of this, I have asked the SEC to respond directly to the Deputy in regard to Leaving Certificate higher level mathematics papers.
To clarify in regard to the matter of a post-marking adjustment, I can advise that in November 2025 the then Minister for Education and Youth confirmed that a post-marking adjustment will again be applied to results on the aggregate in 2026, and is intended to bring them to a point just under 2020 levels. Results in 2020, when the Calculated Grades process was used, were themselves four percentage points above pre-pandemic levels. However, it is important to emphasise that any post-marking adjustment is applied to results on the aggregate and not at the subject level. It is applied following completion of all marking and is therefore entirely separate to the marking process. I can confirm that no student will lose marks as a result of the post-marking adjustment, and the rank ordering of candidates does not change.
The Deputy may also wish to note that examinations in recent years have been subject to assessment adjustments, which gave students greater choice on Leaving Certificate examination papers, including mathematics, as well as reduction in requirements for some coursework. It was also confirmed last November that these adjustments will stay in place until they are washed out by revised specifications and examination formats on the way under Senior Cycle Redevelopment. For mathematics, these adjustments have applied for 2026 students and will also apply in 2027.