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Gnáthamharc

Thursday, 25 Jun 2026

Written Answers Nos. 227-247

Capital Expenditure Programme

Ceisteanna (227)

Pa Daly

Ceist:

227. Deputy Pa Daly asked the Minister for Climate, Energy and the Environment the breakdown of the cap ex and op ex funding provided to district heating in each of the years 2020 to 2025 and to date in 2026, in tabular form. [48738/26]

Amharc ar fhreagra

Freagraí scríofa

Government policy is supportive of the expansion of district heating to contribute to diversification of fuel supply for the heat sector and to decarbonise it. The District Heating Steering Group Report, which was approved by Government in July 2023, contains a range of recommendations setting the future policy direction for development of the sector including with respect to providing financial support for district heating infrastructure.

The Government has financially supported the development of district heating networks in Ireland through the Climate Action Fund (CAF). There is a large-scale scheme operational in Tallaght, which was developed by South Dublin County Council, and supported through €4.92m funding from the CAF. In addition, Dublin City Council has been allocated €50m through the CAF to support the development of the Dublin District Heating Project. My Department has also allocated €5m from the CAF to support pre-construction costs for efficient district heating projects in Ireland.

Since 2024, Local Authorities can avail of Pathfinder funding for feasibility studies for district heating projects. In 2024 five projects (with approximate funding of €500,000) were assisted in this way, while approximately €300,000 was paid out to five projects in 2025. Pathfinder has a planned spend of €500,000 in 2026.

Funding allocated to district heating in tabular form:

Under the National Development Plan, for the period 2026 to 2030, €50m to €100m has been allocated to support the full development of efficient district heating networks. The scheme is currently being designed by the Sustainable Energy Authority of Ireland, who will also administer it through their District Heating Centre of Excellence.

To date, funding support is being allocated in the form of grants for feasibility, pre-construction and construction elements of district heating. This level of funding demonstrates the Government’s ongoing commitment to district heating as a core component of Ireland’s decarbonisation strategy.

District heating allocation

Energy Production

Ceisteanna (228)

Pa Daly

Ceist:

228. Deputy Pa Daly asked the Minister for Climate, Energy and the Environment if he has considered implementing a scheme for solar PV on car parks in Ireland similar to France (details supplied); the estimated cap ex and op ex cost to apply this to public buildings; and if he will make a statement on the matter. [48739/26]

Amharc ar fhreagra

Freagraí scríofa

Under the recast Energy Performance of Buildings Directive, Ireland is required to ensure the deployment of suitable solar energy installations on all new roofed car parks physically adjacent to buildings by 31 December 2029, if technically suitable and economically and functionally feasible. The transposition of this requirement within the recast Energy Performance of Buildings Directive is being led by the Department of Housing, Local Government and Heritage with officials from my Department providing input where applicable.

Understanding other EU Member States’ approaches to utilising solar PV on public buildings is essential in developing effective policies. My Department is aware of France’s solar PV on car parks initiative. Costings for an Irish equivalent are not available at this time.

Ambulance Service

Ceisteanna (229)

Michael Cahill

Ceist:

229. Deputy Michael Cahill asked the Minister for Defence to provide a temporary base for an ambulance base at a property in Killorglin, County Kerry (details supplied); and if she will make a statement on the matter. [48499/26]

Amharc ar fhreagra

Freagraí scríofa

The premises in Killorglin is currently used extensively by the Defence Forces as a headquarters for military exercises, tactical training and to aid both the Civil Power and Civil Authority activities in the area. My Department has engaged with the National Ambulance Service on this matter and have discussed a number of options, including the potential to place a modular building, for the use of the NAS, to the rear of the Defence Forces building.

The Defence Forces are considering the outlined options for accommodating the NAS at the site, and this process should be completed shortly. Once this examination is complete, the Department will engage with the NAS to progress the matter.

Social Media

Ceisteanna (230)

Malcolm Byrne

Ceist:

230. Deputy Malcolm Byrne asked the Minister for Defence the number of complaints made by her Department to social media or online marketing companies about specific online posts or accounts for each year from 2020 to 2025, and to date in 2026. [48609/26]

Amharc ar fhreagra

Freagraí scríofa

Based on available records, my Department made a total of three complaints to social media platforms regarding specific online posts or accounts over the period in question.

This comprised of two complaints in 2020 and one complaint in 2021. No complaints have been identified for the years 2022 to 2025 or to date in 2026.

My Department's use and management of social media is carried out in accordance with its published Social Media Policy, which is available on my Department's website.

Road Network

Ceisteanna (231)

Ged Nash

Ceist:

231. Deputy Ged Nash asked the Minister for Transport when he will make a decision on an application for additional funding from Louth County Council in relation to road maintenance and repairs required in response to Storm Chandra; and if he will make a statement on the matter. [48358/26]

Amharc ar fhreagra

Freagraí scríofa

My Department has liaised with those local authorities most affected by Storm Chandra on the damage caused to their regional and local roads and the remediation needed. The next steps in this regard are being considered in conjunction with the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation

In accordance with Section 13 of the Roads Act 1993, as amended, the improvement and maintenance of regional and local roads is the statutory responsibility of each local authority. Work on such roads is funded from Councils' own resources, supplemented by State road grants. The initial selection and prioritisation of work to be funded is a matter for local authorities.

For 2026, €718 million was allocated by the Department of Transport, under the Regional and Local Roads Grant Programme, for improvement and maintenance work, with approximately 90% of this funding allocated to road maintenance and renewal. This will facilitate an increase in funding allocation of €26 million this year for road protection and renewal works.

In February this year Louth County Council was allocated €10,810,650, with €10,040,650 of this allocated for the protection and renewal of Louth's regional and local roads. This is an increase from the initial 2025 allocation of €9,714,550 for protection and renewal grants.

Funding under this programme is intended to supplement realistic contributions from local authorities’ own resources. Each local authority is also advised to set aside a contingency from Department allocations and its own resources for severe weather events. As the statutory road authorities for their areas, it is also open to local authorities to prioritise investment on regional and local roads.

Departmental Contracts

Ceisteanna (232)

Mark Ward

Ceist:

232. Deputy Mark Ward asked the Minister for Transport the number of contracts his Department has agreed with an organisation (details supplied); the cost of these contracts; the purpose of these contracts; and if he will make a statement on the matter. [48395/26]

Amharc ar fhreagra

Freagraí scríofa

My Department does not hold any contracts with the Indra Group. My Department provided the following information in response to PQ 40427/26 on 27th May 2026, and no further contracts have been entered into since that date. AirNav Ireland confirms that it has a contract with a subsidiary of the Indra Group, namely Indra Navia AS. The contract relates to the supply, delivery, installation, commissioning and support of Instrument Landing Systems (ALS) at Dublin, Shannon, and Cork airports (the three State airports). The contract was originally awarded by the IAA prior to the establishment of AirNav in June 2020 and was transferred to AirNav on 1 May 2023.

The project is ongoing and no elements of the project have been abandoned, paused or placed on hold. There are no reported cost overruns or delivery overruns in respect of this contract. The contract value is €2,827,247.03 (exclusive of VAT).

The National Transport Authority (NTA) has responsibility for the planning and development of public transport infrastructure, including Next Generation Ticketing and, in collaboration with Iarnród Éireann, the National Train Control Centre.

Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct, detailed reply. Please contact my private office if you do not receive a reply within ten days.

I have also referred the question to TII for direct reply. If the Deputy has not heard from TII within 10 working days please contact my office directly.

A referred reply was forwarded to the Deputy under Standing Orders.

Electric Vehicles

Ceisteanna (233)

Ciarán Ahern

Ceist:

233. Deputy Ciarán Ahern asked the Minister for Transport if he will ensure that those who received eSPSV26 grant offers which subsequently lapsed will be prioritised when the scheme reopens; and if he will make a statement on the matter. [48397/26]

Amharc ar fhreagra

Freagraí scríofa

Providing a sustainable, low-carbon transport system is a key priority and the eSPSV Scheme supports the uptake of electric vehicles in the SPSVs sector (taxis, hackneys, and limousines).

The scheme is funded by the Department of Transport and administered by the National Transport Authority of Ireland (NTA). However, it should be noted that the Department of Transport has no role in the day-to-day operations or the grant approval process.

Due to the record number of applications, the eSPSV26 Grant Scheme is fully subscribed. The NTA has paused the scheme. Eligible applications received will be reviewed and processed. Following the assessment of the initial applications, a decision will be made later in the year on whether the scheme will reopen.

Driver Licences

Ceisteanna (234)

Denise Mitchell

Ceist:

234. Deputy Denise Mitchell asked the Minister for Transport the status of a driving licence exchange application by a person (details supplied) which was submitted to the NDLS on 5 April 2026; when the applicant’s Cypriot driver’s licence will be returned to them; and if he will make a statement on the matter. [48429/26]

Amharc ar fhreagra

Freagraí scríofa

I wish to advise that all enquiries related to driver licensing are handled by the National Driver Licence Service, provision of which is delegated under national legislation to the Road Safety Authority. Neither I nor my Department have any role in individual driving licence applications.

I have referred this matter to the Authority for direct reply. Please contact my office if you have not received a response within 10 days.

A referred reply was forwarded to the Deputy under Standing Orders.

Electric Vehicles

Ceisteanna (235)

Emer Currie

Ceist:

235. Deputy Emer Currie asked the Minister for Transport the assessment carried out on the potential for the EV scrappage scheme to be oversubscribed on its opening day; and if he will make a statement on the matter. [48456/26]

Amharc ar fhreagra

Freagraí scríofa

The ICE2EV Scrappage scheme is a capped pilot. My Department and the SEAI are aware, through ongoing engagement with the industry, that there is considerable interest in the initiative across dealerships. The number of individuals interested in participating in the scheme may well exceed the allocated funding for this pilot.

As with any popular pilot initiative run on a capped, first come first served basis, there is always the potential that those unsuccessful in applying for the scheme will be disappointed and that is regrettable.

However, following consideration of a range of approaches, and based on the hugely positive response to the scheme from the sector and the public, I have instructed that the scheme be refined to maximise the number of vehicles supported.

In this context, the full €10 million allocation from the Climate Action Fund will be used to provide the €5,000 scrappage payment, supporting the transition of up to 2,000 vehicles from internal combustion engine vehicles to electric vehicles. The SEAI EV purchase grant of up to €3,500 will continue to be available independently of the ICE2EV Scheme and will be supported through the broader EV Purchase Grant Scheme funding.

Electric Vehicles

Ceisteanna (236)

Emer Currie

Ceist:

236. Deputy Emer Currie asked the Minister for Transport his Department's position on car dealers offering people the opportunity to buy the cars with the assistance of the EV scrappage scheme subject to that assistance being forthcoming; and if he will make a statement on the matter. [48457/26]

Amharc ar fhreagra

Freagraí scríofa

The ICE2EV capped pilot scheme will launch on July 1st and provides support towards the replacement of an eligible internal combustion engine (ICE) vehicle with a new electric vehicle, subject to the scheme’s strictly governed application requirements, eligibility criteria and available funding. The first come, first served pilot scheme will be administered by the Sustainable Energy Authority of Ireland (SEAI).

Participating dealers play an important role in supporting customers through the application process, including applying the relevant grants. In this context, it is expected that any offers made by dealers to customers should be clearly communicated as being subject to eligibility under the scheme and the availability of funding, which is allocated on a first come, first served basis.

Customers should be made aware that approval of scrappage funding is not automatic and that full eligibility must be confirmed, and funding secured, before the support can be applied. SEAI provides guidance to participating dealers to ensure that the scheme is administered transparently and in line with its terms and conditions.

The operation of the scheme will be monitored closely, and any matters arising in relation to its implementation will be considered as part of the ongoing review of this pilot initiative.

Driver Licences

Ceisteanna (237)

Michael Cahill

Ceist:

237. Deputy Michael Cahill asked the Minister for Transport if his attention has been drawn to delays of up to 12 weeks in processing applications for the exchange of foreign driving licences; the reasons for these delays; if measures are being taken to reduce waiting times; if he will consider introducing interim arrangements to allow applicants awaiting exchange decisions to drive or obtain insurance particularly in rural areas where no public transport exists; if he will arrange for the urgent review of applications submitted by persons (details supplied) given the impact on employment and essential services including healthcare provision; and if he will make a statement on the matter. [48458/26]

Amharc ar fhreagra

Freagraí scríofa

The exchange of foreign licences is managed through the National Driver Licence Service, the provision of which is delegated under national legislation to the Road Safety Authority, and neither I nor my officials have any role in the exchange application process. I have therefore referred your query regarding the licence exchange process to the Authority for direct reply. Please contact my office if a response is not provided within 10 working days.

There are various factors which affect the time it takes to process licence exchange applications. For example, the applicant 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 awaiting of verification of the driving licence from the other licensing authority. At times a response is received very quickly but there can be delays. However, it is vital, in the interests of the safety of Irish road users, that the validity of a driving licence presented for exchange can be verified.

A referred reply was forwarded to the Deputy under Standing Orders.

Rail Network

Ceisteanna (238)

Ciarán Ahern

Ceist:

238. Deputy Ciarán Ahern asked the Minister for Transport his plans for the Killucan railway station in County Westmeath; if he will engage with local elected representatives and campaign group on the potential reopening of the station given recent population growth in the surrounding area; and if he will make a statement on the matter. [48473/26]

Amharc ar fhreagra

Freagraí scríofa

As the Deputy may be aware, in 2024 AECOM were appointed by Iarnród Éireann (IÉ), with funding from my Department, to undertake an assessment of public transport demand in the Killucan, Kinnegad and Hill of Down areas of the counties of Westmeath and Meath. This assessment has been utilised to determine if there is a need for enhanced public transport provision in the area, which could include the provision of a new train station or other public transport measures, such as an enhanced bus service, to adequately cater for demand.

Based on the demand assessment, Financial Appraisal and consideration of other factors, the report's recommendation was the ‘Enhanced Bus Provision’ option, comprising three additional daily each-way trips between Mullingar and Kilcock utilising the existing 115C service.

The report acknowledged that there is some demand for a train station at Killucan. However, the study identified that an additional scheduled passenger stop within the area would cause a journey time penalty to existing passengers using rail services, leading to an overall lower level of identified demand compared to the ‘Enhanced Bus Provision’ option.

Subsequently, in December 2025, my Department asked IÉ to examine if there had been any significant changes which would support the viability of a station at Killucan. IÉ has confirmed that no material developments have taken place which would change the recommendations in the July 2024 report for the time being. IÉ did note, however, that the planned extension of the DART+ West project beyond Maynooth to Kilcock, subject to planning approval, will lead to better connections to and from Dublin for passengers on the 115C route who travel to Kilcock and then onwards to Dublin by rail.

In addition to the above detailed consideration of a station at Killucan, the All-Island Strategic Rail Review was published by my Department in July 2024 and sets out the long-term vision for the future of rail on the island. Among the objectives of the Review was the enhancement of regional and rural connectivity, with consideration given to new lines and stations to deliver this goal. The Review also did not recommend a rail station at Killucan. However, it is intended that the Review will be revisited and refreshed approximately once a decade, and that will allow us to reconsider a station in Killucan in light of the latest travel demand in future.

Rural Schemes

Ceisteanna (239)

Michael Cahill

Ceist:

239. Deputy Michael Cahill asked the Minister for Transport to support rural transport in County Kerry by providing the required funding for additional routes (details supplied); and if he will make a statement on the matter. [48479/26]

Amharc ar fhreagra

Freagraí scríofa

As 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.

Under Budget 2026, the Department of Transport secured €940 million of funding for Public Service Obligation and TFI Local Link services providing a significant 43% uplift from 2025. This package includes €31 million for rural transport service provision, representing a 38% increase on last year’s funding.

The focus for 2026 is on stabilising 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, the new Mullingar town service, and the upcoming Ennis town service.

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 and Local Link services. Within its allocated resources, the NTA will continue to prioritise operational improvements where possible. Decisions on service changes or enhancements are a matter for the NTA, taking account of available funding, operational readiness, and driver availability.

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.

A referred reply was forwarded to the Deputy under Standing Orders

Departmental Correspondence

Ceisteanna (240)

James Geoghegan

Ceist:

240. Deputy James Geoghegan asked the Minister for Transport to review matters raised in correspondence (details supplied); and if he will make a statement on the matter. [48483/26]

Amharc ar fhreagra

Freagraí scríofa

The regulation of the small public service vehicle (SPSV) industry is a matter for the independent transport regulator, the National Transport Authority (NTA), under the provisions of the Consolidated Taxi Regulation Acts 2013 and 2016. I have no role in the day-to-day operation of the SPSV sector.

There are two statutory bodies involved in the SPSV driver licensing process; the NTA and An Garda Síochána (AGS). As set out in section 6(2) of the Taxi Regulation Act 2013, AGS is the driver licensing authority for SPSVs in Ireland and is responsible for:

• Vetting applicants to assess their suitability by conducting background checks, with its enforcement counterparts, in all areas in which the applicant has lived.

• Administering applications received.

• Where appropriate, granting and renewing SPSV driver licences.

The NTA is responsible for:

• Administering the SPSV Driver Entry Test.

• Processing SPSV driver licence fees.

• Issuing the SPSV driver identity and display cards, on receipt of the SPSV driver licence from An Garda Síochána.

• Maintaining the SPSV driver and vehicle licence register, together with the Driver Check App.

From an analysis carried out on driver licence issuance in the first half of 2025, the average waiting time between a candidate passing their SPSV driver entry test, to having their driver licence issued, was 15 weeks for Dublin and 13 weeks for the rest of the country. However, given the level of vetting carried out by AGS, timelines can vary widely.

Any concerns in relation to the procedures followed by AGS when assessing SPSV driver licence applications, can be addressed to the Commissioner of AGS or to my colleague, the Minister for Justice.

SPSV vehicle licensing is an operational matter for the NTA. I have, therefore, referred the Deputy's question to the NTA for direct reply. Please advise my private office if you do not receive a reply within ten working days.

Social Media

Ceisteanna (241)

Malcolm Byrne

Ceist:

241. Deputy Malcolm Byrne asked the Minister for Transport the number of complaints made by his Department to social media or online marketing companies about specific online posts or accounts for each year from 2020 to 2025, and to date in 2026. [48621/26]

Amharc ar fhreagra

Freagraí scríofa

My Department has not made any formal complaints to social media companies about specific online posts or accounts in the years specified.

However, in line with my Department’s published social media policy, comments on the Department’s social media accounts are monitored, and any breaches of the social media policy may result in appropriate action, including reporting to the platforms via the app.

The Department’s social media policy can be found here: www.gov.ie/en/department-of-transport/organisation-information/department-of-transport-social-media-policy/

Disability Issues

Ceisteanna (242)

Malcolm Byrne

Ceist:

242. Deputy Malcolm Byrne asked the Minister for Transport to outline the supports to private bus companies to make buses more accessible to those with disabilities; if there are planned improvements; and if he will make a statement on the matter. [48624/26]

Amharc ar fhreagra

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 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, who have responsibility for day-to-day operational issues, to progressively make public transport accessible.

From a policy perspective, Action 22.7 of the National Human Rights Strategy for Disabled People 2025-2030 commits my Department and the NTA to establish a pathway to support commercial bus operators to transition to a 100% wheelchair accessible and low/ emission fleet. My officials and the NTA are continuing to engage on how best to progress this Action.

Driver Licences

Ceisteanna (243)

Michael Healy-Rae

Ceist:

243. Deputy Michael Healy-Rae asked the Minister for Transport the position regarding a licence exchange (details supplied); the reason for the delay in exchanging a licence; and if he will make a statement on the matter. [48629/26]

Amharc ar fhreagra

Freagraí scríofa

I wish to advise that all enquiries related to driver licensing are handled by the National Driver Licence Service, provision of which is delegated under national legislation to the Road Safety Authority. Neither I nor my Department have any role in individual driving licence applications.

I have referred this matter to the Authority for direct reply. Please contact my office if you have not received a response within 10 days.

A referred reply was forwarded to the Deputy under Standing Orders.

Driver Licences

Ceisteanna (244)

Michael Healy-Rae

Ceist:

244. Deputy Michael Healy-Rae asked the Minister for Transport to review an exchange for a licence (details supplied); and if he will make a statement on the matter. [48630/26]

Amharc ar fhreagra

Freagraí scríofa

I wish to advise that all enquiries related to driver licensing are handled by the National Driver Licence Service, provision of which is delegated under national legislation to the Road Safety Authority. Neither I nor my Department have any role in individual driving licence applications.

I have referred this matter to the Authority for direct reply. Please contact my office if you have not received a response within 10 days.

The referred reply was forwarded to the Deputy under Standing Orders.

Public Transport

Ceisteanna (245)

Barry Heneghan

Ceist:

245. Deputy Barry Heneghan asked the Minister for Transport for an update on plans to establish a dedicated public transport security force; the current stage of development of the proposal; the anticipated timeline for implementation; and if he will make a statement on the matter. [48636/26]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Transport, I can assure you that my Department is actively progressing the necessary steps to deliver on the commitment to establish a Transport Security Force, in conjunction with the National Transport Authority. Considerable progress has been made in recent months, and this work remains a top priority for all parties involved.

This work centres on developing a well-considered and informed approach to identifying the most suitable model for the Transport Security Force. In this regard, a proposed model is currently under detailed consideration, with all key stakeholders fully engaged, including the NTA, operators, trade unions, passenger groups, An Garda Síochána, and the Department of Justice.

In addition, my Department and the NTA are actively progressing the legislative proposals required to deliver on the Government’s commitment to establish a Transport Security Force, and the introduction of this Force will require the development of primary legislation, which can have a significant lead time, but it will be expedited, with a view to making progress on its foundations during 2026.

In the meantime, we are committed to delivering a safe and secure public transport system, and we will maintain momentum on all fronts until the Transport Security Force is in place.

Pension Provisions

Ceisteanna (246)

Barry Heneghan

Ceist:

246. Deputy Barry Heneghan asked the Minister for Transport for an update on discussions regarding pension increases for members of the CIÉ pension scheme; the measures being considered to address pensioner concerns; and if he will make a statement on the matter. [48640/26]

Amharc ar fhreagra

Freagraí 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 are currently engaging with CIÉ as well as financial advisors at NewERA, 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.

My Department and all relevant stakeholders are endeavouring to achieve the same at the earliest, keeping in line with the appropriate processes, compliance with all applicable requirements, and necessary approvals, which is now well underway.

Decisions regarding the administration of pension increases are ultimately a matter for the CIÉ Board as informed by actuarial advice and are subject to requirements imposed by statute and scheme rules. Accordingly, I have referred the Deputy's question to CIÉ for further information. Please advise my private office if you do not receive a reply within ten working days.

Local Authorities

Ceisteanna (247)

Edward Timmins

Ceist:

247. Deputy Edward Timmins asked the Tánaiste and Minister for Finance if he will review the unfair charging to local authorities of the RZLT; and if he will make a statement on the matter. [48301/26]

Amharc ar fhreagra

Freagraí scríofa

Finance Act 2021 introduced Part 22A Residential Zoned Land Tax (RZLT) into the Taxes Consolidation Act 1997. RZLT is designed to prompt residential development by owners of land that satisfies the relevant criteria for the tax, that being that the land is zoned for residential or mixed-use (including residential) purposes and that is serviced.

RZLT is an annual tax, calculated at a rate of 3% of the market value of the land within its scope. The tax is due and payable from 2025 onwards in respect of land which satisfied the relevant criteria on 1 January 2022, or in the course of 2022, as where land satisfies the relevant criteria after 1 January 2022, RZLT will be first due in the third year after the year in which it satisfies the relevant criteria. RZLT first arose on 1 February 2025 and the 2026 liability was payable by 23 May 2026, subject to certain exceptions.

The legislation underpinning RZLT provides for a number of exemptions, deferrals and abatements subject to the relevant criteria being met. The legislation does not provide for a specific exemption for local authorities. Local authorities that own land meeting the criteria for RZLT are subject to the tax. It is important to note that, to come within the scope of RZLT, land must be both zoned by the local authority for residential use and serviced. The intention of RZLT is to activate development of this residentially zoned and serviced land to meet critical housing needs.

As with all taxes, RZLT is under regular review by officials in my department and any changes would be considered as part of the annual Budget and Finance Bill cycle.

Roinn