Martin Kenny
Ceist:248. Deputy Martin Kenny asked the Tánaiste and Minister for Finance the estimated annual cost of increasing the VAT flat rate for farmers to 5.1% [48440/26]
Amharc ar fhreagraTax Data
Ceisteanna (248)
Freagraí scríofa
The flat rate addition is designed to compensate non-VAT registered farmers for the VAT incurred by them on the purchases of goods and services. These farmers add this percentage to their prices when selling to VAT registered businesses that subsequently treat the flat rate addition as a normal input VAT in their periodic VAT returns.
Under the EU VAT directive, the flat rate addition is calculated using macro-economic statistics for the preceding three years. Member States are not allowed to fix a rate independently.
I can confirm that the gain to the exchequer when the rate reduced from 5.1% to 4.5% was estimated to be €61.5 million. I can confirm that the estimated cost of an increase in the rate to 5.1% would be of a similar amount.
Social Welfare Schemes
Ceisteanna (249)
Seán Ó Fearghaíl
Ceist:249. Deputy Seán Ó Fearghaíl asked the Tánaiste and Minister for Finance the estimated full year cost if the guide dog allowance increased to €1,000 based on 2025 figures; and if he will make a statement on the matter. [48461/26]
Amharc ar fhreagraFreagraí scríofa
Section 469 of the Taxes Consolidation Act (“TCA”) 1997 provides for tax relief where an individual proves that he or she has incurred costs in respect of qualifying health expenses. Only “health expenses” incurred in the provision of “health care”, which has been carried out or advised by (in certain circumstances) a “practitioner”, will qualify for tax relief.
Health care is defined as the “prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability”.
Health expenses are defined as “expenses in respect of the provision of health care” and include "expenses representing the cost of maintenance or treatment necessarily incurred in connection with the services of a practitioner". The definition of practitioner includes a number of medical professionals, including a person registered in the register established under section 43 of the Medical Practitioners Act 2007.
If an individual is required to use a trained guide dog for their blindness or visual impairment, and this is advised by a practitioner, the taxpayer may be eligible to claim tax relief under section 469 TCA 1997 on the maintenance costs referrable to the keeping and use of such a trained guide dog. This treatment applies in all cases where the relevant conditions are met.
I am advised by Revenue that it also operates by way of administrative practice, the Guide Dog Allowance, which permits a flat rate allowance to be claimed by blind or visual impaired persons who maintain a trained guide dog. As with other flat rate allowances under section 469 TCA 1997, this Revenue practice is for administrative ease for the calculation of the relief.
To be eligible to claim the Guide Dog Allowance a taxpayer must:
• be entitled to the Blind Person’s Tax Credit under section 468 of Taxes Consolidation Act 1997.
• provide written confirmation from the Irish Guide Dogs Association that they are the registered owner of a trained guide dog.
I am further advised by Revenue that the most recent year for which data in relation to the Guide Dog Allowance is readily available is 2023. Data for 2024 will be available in the coming weeks. Data for 2025 is not available as the filing deadline in relation to self-assessed taxpayers has not yet passed.
On that basis Revenue estimate the full year cost to the Exchequer of increasing the current Guide Dog Allowance from €825 to €1,000 is €0.01 million.
However, as the Deputy may be aware, for taxpayers who do claim the Guide Dog Allowance and incur maintenance costs relating to the keeping and use of a trained guide dog that are in excess of €825 per annum, then tax relief may still be available for these additional costs under section 469 TCA 1997 (tax relief for health expenses).
I would encourage all taxpayers to ensure that they are availing of the most beneficial tax treatment.
Renewable Energy Generation
Ceisteanna (250)
Michael Cahill
Ceist:250. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to increase the €400 per year tax-free exemption from selling surplus solar electricity back to the grid as an incentive to encourage more households to install solar panels; and if he will make a statement on the matter. [48588/26]
Amharc ar fhreagraFreagraí 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.
Housing Policy
Ceisteanna (251)
Malcolm Byrne
Ceist:251. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance his views on the removal of stamp duty on second hand homes for first-time buyers. [48750/26]
Amharc ar fhreagraFreagraí scríofa
Stamp Duty is a tax charged on documents (deeds) which transfer ownership of property. It is payable by the “accountable person”, who in the case of a sale of residential property is the purchaser. Where there is more than one accountable person, each person is jointly and severally liable to pay Stamp Duty.
Schedule 1 to the Stamp Duties Consolidation Act (SDCA) 1999 provides for Stamp Duty to be charged on transfers of residential property. The standard rates that apply are:
• 1 per cent on the consideration up to €1 million,
• 2 per cent on any consideration exceeding €1 million up to €1.5 million, and
• 6 per cent on any consideration exceeding €1.5 million.
These standard rates apply regardless of whether or not the purchaser is a first-time buyer and regardless of whether the residential property is new or second-hand.
Further details of the Stamp Duty rates on residential property are published on the Revenue website at www.revenue.ie/en/property/stamp-duty/property/stamp-duty-property/rates.aspx.
Departmental Correspondence
Ceisteanna (252)
Ken O'Flynn
Ceist:252. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if savers will be liable to tax each year on assets they have not sold or realised any gain on (details supplied); the details of the tax-free threshold and the flat rate he is considering; and the way in which will this treatment compare to the UK ISA model, under which no such annual charge applies. [48373/26]
Amharc ar fhreagraFreagraí scríofa
Ireland still does not have a sufficiently diversified savings and investment culture. Too much of people’s hard-earned savings remains in low-yield deposits, where inflation can erode value over time. Investment in capital markets can offer households another path to long-term financial wellbeing.
The tax treatment of retail investments was considered as part of a broader review into the funds and asset management sector in Ireland, which culminated in the ‘Funds Sector 2030’ report published in October 2024.
In recognition of the importance of encouraging retail investment, Budget 2026 provided for a reduction in the rate of taxation on returns from Irish and equivalent investment funds and Irish and certain foreign life assurance policies from 41 per cent to 38 per cent which took effect from 1 January 2026.
Budget 2026 also included a commitment to publish a roadmap in 2026, setting out the intended approach to simplify and adapt the tax framework to encourage retail investment.
At the Savings and Investment Forum on 31 March, I announced the Government’s intention to introduce the legislative framework for an Investment Account in 2026. We want to make investing simpler, clearer, and more accessible for ordinary people, and help their hard-earned money work harder for them.
The aim is to legislate for the framework in 2026 and to allow accounts to be offered from 2027. The Government’s view that the account should be simple, accessible, tax efficient, easy to administer, transparent on fees and portable across borders where possible.
When designing the model that best fits the Irish economy and the needs of Irish households, the views of relevant experts are being considered as well as learning from best international practices.
Officials in my Department are currently developing policy options regarding the investment account framework which will form part of the deliberations for Budget 2027 over the coming months.
Banking Sector
Ceisteanna (253)
Donna McGettigan
Ceist:253. Deputy Donna McGettigan asked the Tánaiste and Minister for Finance if his attention has been drawn to banks that have refused to take carer's allowance payments into account when calculating household income and when assessing mortgage applications; if this is standard practice across banks and lending institutions; the actions he will take to ensure this practice is ended; and if he will make a statement on the matter. [48402/26]
Amharc ar fhreagraFreagraí scríofa
There are a certain legal and regulatory requirements lenders have to meet when providing mortgage credit to consumers.
For example, with a certain level of flexibility, lenders have to comply with the Central Bank's macro-prudential measures for residential mortgage lending which apply certain loan-to-value and loan-to-income requirements in relation to residential mortgage lending.
In addition, the European Union (Consumer Mortgage Credit Agreements) Regulations 2016 require lenders to assess the creditworthiness of the borrower and provide that mortgage credit should only be made available where the result of the creditworthiness assessment indicates that the consumer’s obligations resulting from the credit agreement are likely to be met in the manner required under that agreement.
Furthermore, the revised Consumer Protection Code 2025 imposes 'Knowing the Consumer and Suitability' requirements on lenders which requires them to gather and record sufficient information from the consumer in order to assess the suitability and affordability of credit based on the individual circumstances of the mortgage applicant.
Within this general regulatory framework, it is then a commercial matter for individual lenders to decide whether or not to provide a loan in any particular case, or how much credit to provide in any particular case, having regard to their own lending policies and underwriting criteria. Those are commercial matters for individual lenders and, as Minister, I have no function or role in such decision-making matters by credit institutions. However, it can be noted that there is nothing in the regulatory framework which prescribes the type of income mortgage lenders may or may not consider when assessing an application for mortgage credit; any such distinction is solely a commercial matter for the individual lender.
The Central Bank has indicated that it expects all regulated firms to take a consumer-focused approach and to act in their customers’ best interests at all times. The regulatory framework provides that where a formal application for credit is turned down the lender must outline to the consumer the reasons the credit was refused and to provide those reasons on paper if requested by the consumer.
If a mortgage applicant is not satisfied with how a regulated firm is dealing with them in relation to an application for credit, or they believe that the regulated firm is not following the requirements of the Central Bank’s codes and regulations or other financial services law, they should make a complaint directly to the regulated firm.
If the mortgage applicant is still not satisfied with the response from the regulated firm, he or she can refer the complaint to the statutory Financial Services and Pensions Ombudsman.
Financial Services
Ceisteanna (254)
Louise O'Reilly
Ceist:254. Deputy Louise O'Reilly asked the Tánaiste and Minister for Finance to provide an update on the September 2026 deadline for the annual approval of the prospectus for Israeli war bonds. [48430/26]
Amharc ar fhreagraFreagraí scríofa
The Central Bank are the competent authority when it comes to the issue of prospectus approval and transfer.
The EU Prospectus Regulation provides for the transfer of the approval of a prospectus to the competent authority of another EU Member State; however, the Central Bank of Ireland cannot comment on individual supervisory engagements owing to its professional secrecy obligations.
Furthermore, may I add, that the Central Bank, as the financial regulator, is independent in its functions from the Government as is necessary in any well-functioning democracy.
We as a Government believe that further action is necessary with respect to the EU's relationship with the State of Israel, which is why we are working with others to achieve co-ordinated action at EU level. Ireland will continue to call for concrete EU action in response to egregious Israeli breaches of human rights and democratic principles. This includes a call for a proposal to prohibit EU trade with Israeli settlements, to suspend the EU-Israel Association Agreement, or at a minimum to suspend the trade elements of the Agreement as previously proposed by the President of the European Commission. It is expected that it is expected that the European Commission will bring forward options at the Foreign Affairs Council on 13 July, including on EU trade with Israeli settlements.
I would also like to take the opportunity to highlight that I directed senior officials in my Department to engage with the EU Commission on this matter. Department officials subsequently liaised with their counterparts in the European Commission, drawing attention to the work of the Oireachtas, and in particular to the Joint Oireachtas Committee’s recommendation that the Prospectus Regulation be amended. This engagement reflected my view that the Commission should have regard to the report and its findings.
Officials outlined recent developments in Ireland and sought the views of the Commission on the possibility of a legislative initiative by EU Commission to address the Oireachtas Committee's issues.
In their response, the EU Commission indicated that they currently have no plans for a review of the Prospectus Regulation. I have also raised the JOC report and Government’s views with Commissioner Albuquerque, in person and by letter.
Departmental Strategies
Ceisteanna (255, 256)
Naoise Ó Cearúil
Ceist:255. Deputy Naoise Ó Cearúil asked the Tánaiste and Minister for Finance further to the National Financial Literacy Strategy Annual Review and Action Plan 2026-2027, whether the development of the proposed Government Investment Account will include age-specific or child-focused investment options, aimed at supporting long-term saving for children; if he will outline any related plans under consideration; and if he will make a statement on the matter. [48523/26]
Amharc ar fhreagraNaoise Ó Cearúil
Ceist:256. Deputy Naoise Ó Cearúil asked the Tánaiste and Minister for Finance whether his Department has undertaken any analysis in relation to child-specific savings or investment vehicles, including tax-free account or trust-based models; the expected timeline for decisions in this area; and if he will make a statement on the matter. [48524/26]
Amharc ar fhreagraFreagraí scríofa
I propose to take Questions Nos. 255 and 256 together.
Ireland still does not have a sufficiently diversified savings and investment culture. Too much of people’s hard-earned savings remains in low-yield deposits, where inflation can erode value over time. Investment in capital markets can offer households another path to long-term financial wellbeing.
The tax treatment of retail investments was considered as part of a broader review into the funds and asset management sector in Ireland, which culminated in the ‘Funds Sector 2030’ report that was published in October 2024.
In recognition of the importance of encouraging retail investment, Budget 2026 provided for a reduction in the rate of taxation on returns from Irish and equivalent investment funds and Irish and certain foreign life assurance policies from 41% to 38% which took effect from 1 January 2026.
Budget 2026 also included a commitment to publish a roadmap in 2026, setting out the intended approach to simplify and adapt the tax framework to encourage retail investment.
At the 2026 Savings and Investment Forum, I announced the Government’s intention to introduce the legislative framework for an Investment Account in 2026. We want to make investing simpler, clearer, and more accessible for ordinary people, and help their hard-earned money work harder for them over time.
The aim is to legislate for the framework in 2026 and to allow accounts to be offered from 2027. It will be a key part of a broader rethink of the taxation of retail investment.
The Government’s view is that the account should be simple, accessible, tax efficient, easy to administer, transparent on fees and portable across borders where possible.
In terms of designing the model that best fits the Irish economy and the needs of Irish households, the views of relevant experts are being considered as well as learning from best international practices. Investment accounts for children are a policy option which a number of countries have pursued.
Officials in my Department are currently developing policy options regarding the investment account framework which will form part of the deliberations for Budget 2027 over the coming months.
Question No. 256 answered with Question No. 255.
Social Media
Ceisteanna (257)
Malcolm Byrne
Ceist:257. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance 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. [48612/26]
Amharc ar fhreagraFreagraí scríofa
My Department has not made any complaints to any social media or online marketing companies from 2020 up to the present day.
Tax Code
Ceisteanna (258)
Cormac Devlin
Ceist:258. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he can provide an update on the outstanding commitments from the Funds 2030; the timeline for progress on the outstanding items, including aligning the current rate of investment undertaking tax (IUT) with capital gains tax; and if he will make a statement on the matter. [48720/26]
Amharc ar fhreagraFreagraí scríofa
The Department of Finance undertook a review of the Funds industry in 2023 and the resulting report ‘Funds Sector 2030’ was published in October 2024. The review identified forty-two recommendations to continue to grow this important sector of our economy.
The Programme for Government 2025 included an undertaking to ‘progress and publish an implementation plan for consideration in Budget 2026, taking into consideration the Funds Review recommendations to unlock retail investment and opportunities to grow this sector in Ireland.’
An Implementation Plan was published in October 2025. This document includes a full breakdown of the recommendations and those responsible for their implementation.
Of the forty-two recommendations, the most substantive were categorised into four cohorts, to:
1. Grow Exchange Traded Funds
2. Grow Private Assets
3. Grow Retail investment
4. Address the risks and enhance transparency in structured finance
At the time of publication, thirty of the recommendations were either complete, on a path to completion or progressing, including the completion of substantive recommendations on ETFs and the AIF Rulebook by the Central Bank.
Twelve recommendations remained under consideration, including four related to retail investment tax. The following outlines progress on a number of the tax-related recommendations, including regarding the rate of investment undertaking tax (IUT).
A broad review of the S110 regime is being carried out by my Department in conjunction with a major domestic project to reform Ireland’s taxation regime. As part of this review, consideration is being given to the Funds Review Recommendations 30 and 31 on enhancing transparency around Section 110 entities.
Recommendation 34 suggests that the Department of Finance should undertake a public consultation setting out potential options for an entity-level tax for IREFs. Further analysis of the recommendation and the IREF regime was carried out by officials in my Department, on foot of which it was announced in Budget 2026, that the recommendation to introduce an entity level tax will not be progressed, and that instead, a public consultation on proposals to simplify the IREF regime, without limiting its effectiveness, would be held. This position remains under review.
The Deputy has specifically asked about Recommendation 22, aligning the rate of IUT with the rate of capital gains tax (CGT).
I am committed to taking the necessary action to support retail investment in Ireland. Budget 2026 introduced a reduction in the taxation rate that applies to Irish and equivalent offshore funds and Irish and certain foreign life assurance products, from 41% to 38%.
Budget 2026 also included a commitment to publish a roadmap for the taxation of retail investment, setting out an approach to simplify and adapt the tax framework to further support retail investment while retaining necessary and important anti-avoidance protections, in a proportionate manner. The roadmap will take the Commissions Savings and Investment Account recommendation, and recommendations 22, 23 and 25 of the Funds Review, into consideration. The roadmap is expected to be published in summer 2026.
As I announced at the first annual Savings and Investment Forum, on 31 March (Recommendation 21), another key aspect of the roadmap is the development of a new investment account that aims to reduce the complexities related to retail investment taxation and which will allow individuals to grow their savings more efficiently. The key guiding principles underlying the design of the new investment account are simplicity for the investor, a beneficial tax treatment for a range of investments, preserving individual funding of pensions and a focus on encouraging new retail investors.
Passport Services
Ceisteanna (259)
Ken O'Flynn
Ceist:259. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation when staff of the Passport Office in Cork are expected to relocate to the newly constructed office building on the Quays. [48602/26]
Amharc ar fhreagraFreagraí scríofa
The Office of Public Works (OPW), in conjunction with the Department of Foreign Affairs, is progressing the development of new office accommodation for the Passport Service in Cork.
The project is currently at an advanced stage of design. It is anticipated that construction and fit-out works will be completed in Q2 2027. This is based on the current anticipated timelines on procurement and business environment however these maybe subject to change due to external factors.
Following the completion of the fit-out, a further period will be required for client-specific installations, including ICT and furniture, prior to occupation.
Passport Services
Ceisteanna (260)
Ken O'Flynn
Ceist:260. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the date on which the Passport Service first commenced paying rent for the new office premises on the Quays in Cork; and the total amount paid in rent for that premises to date. [48603/26]
Amharc ar fhreagraFreagraí scríofa
The Office of Public Works (OPW), in conjunction with the Department of Foreign Affairs, is progressing the development of new office accommodation for the Passport Service in Cork at Navigation Square, Albert Quay. The OPW has not commenced paying rent for the new office premise.
Heritage Sites
Ceisteanna (261)
Cormac Devlin
Ceist:261. Deputy Cormac Devlin asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if there is a plan to allow children under 12 go free to visit OPW heritage sites (details supplied) from 1 July again this year; the number of child visitors each year since the introduction of this initiative; and if he will make a statement on the matter. [48718/26]
Amharc ar fhreagraFreagraí scríofa
The Office of Public Works (OPW) is responsible for conserving, maintaining, operating and presenting Ireland’s national heritage estate.
The Free Admission for Under 12’s scheme is a permanent initiative that operates all year round and is designed to remove financial barriers to engagement with our national heritage.
Introduced in July 2017, the scheme provides for all children under the age of 12 to receive complimentary access to all fee-paying OPW heritage sites nationwide.
The Under 12 scheme operates alongside other initiatives, including discounted student rates, the family Heritage Card, and the “Free First Wednesday" initiative, which opens participating OPW sites to the public free of charge on the first Wednesday of every month.
The visitor data associated with the Under 12 initiative from 2017 to 2026 (to date) inclusive, is set out in tabular form below;
|
Year |
U12 Visitors |
|
|
2017 |
90,325 |
|
|
2018 |
150,232 |
|
|
2019 |
159,930 |
|
|
2020 |
25,316 |
* |
|
2021 |
18,783 |
* |
|
2022 |
125,107 |
|
|
2023 |
182,955 |
|
|
2024 |
193,961 |
|
|
2025 |
183,321 |
|
|
2026 to date |
67,090 |
|
* Please note that a reduced admissions model was in place in 2020 and 2021 arising from the prevailing Covid 19 restrictions at the time
Heritage Promotion
Ceisteanna (262)
Cormac Devlin
Ceist:262. Deputy Cormac Devlin asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number of Heritage Cards purchased in each category adult, student and so on, each year since it was introduced; if there are plans to modernise it as an app on smartphones; and if he will make a statement on the matter. [48719/26]
Amharc ar fhreagraFreagraí scríofa
The Office of Public Works (OPW) is responsible for conserving, maintaining and operating Ireland's most important heritage sites. The OPW is charged with conserving and protecting the built and natural heritage in our care whilst providing public access, interpretation and encouraging the public to visit and engage with our National heritage.
In line with broader public sector digital modernisation goals, the OPW keeps its ticketing and operational systems under continuous review. As part of its ongoing strategic planning, the OPW is currently exploring how digital technologies and enhanced ticketing solutions might be leveraged in the future to streamline visitor access and provide a more seamless experience for visitors.
The OPW Heritage Card is sold in four categories; Adult, Senior, Student, and Family. The number of cards sold in each category from 2016 to 2026 inclusive is set out in the attached tabular form.
Please note that a reduced admissions model was in place in 2020 and 2021 arising from the prevailing Covid 19 restrictions in place at the time.
|
Year of Sale |
Total Sales by Category |
|
|
|
Adult |
8788 |
|
|
Senior |
5472 |
|
|
Student |
2725 |
|
2016 |
Family |
1405 |
|
|
Adult |
5854 |
|
|
Senior |
4349 |
|
|
Student |
3279 |
|
2017 |
Family |
736 |
|
|
Adult |
5581 |
|
|
Senior |
4540 |
|
|
Student |
3514 |
|
2018 |
Family |
664 |
|
|
Adult |
4469 |
|
|
Senior |
3869 |
|
|
Student |
2884 |
|
2019 |
Family |
534 |
|
|
Adult |
495 |
|
|
Senior |
517 |
|
|
Student |
312 |
|
2020 |
Family |
103 |
|
|
Adult |
322 |
|
|
Senior |
845 |
|
|
Student |
151 |
|
2021 |
Family |
116 |
|
|
Adult |
1320 |
|
|
Senior |
1078 |
|
|
Student |
532 |
|
2022 |
Family |
174 |
|
|
Adult |
6689 |
|
|
Senior |
6718 |
|
|
Student |
2592 |
|
2023 |
Family |
861 |
|
|
Adult |
6373 |
|
|
Senior |
6661 |
|
|
Student |
2848 |
|
2024 |
Family |
939 |
|
|
Adult |
6608 |
|
|
Senior |
7599 |
|
|
Student |
3160 |
|
2025 |
Family |
964 |
|
|
Adult |
3037 |
|
|
Senior |
3673 |
|
|
Student |
1469 |
|
2026 – to date |
Family |
1367 |
Departmental Expenditure
Ceisteanna (263)
Cian O'Callaghan
Ceist:263. Deputy Cian O'Callaghan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the amount the Government is budgeting to renew services and subscription (details supplied) for the public sector; the amount spent on the previous contract; and if he will make a statement on the matter. [48432/26]
Amharc ar fhreagraFreagraí scríofa
The Office of Government Procurement, a Division of my Department, has published a tender to establish a new Framework Agreement for the Provision of Microsoft Solution Renewals and Associated Services.
The Deputy has clarified that the question relates to the framework and the estimated value of future contracts for services. The estimated value range of the proposed framework is €750 million to €1 billion. This represents the estimated maximum value of contracts that may be awarded by Public Service Bodies under the framework over its lifetime. It does not represent a central Government budget allocation or a commitment to expenditure of that amount.
The framework provides Public Service Bodies with a compliant procurement mechanism through which they may conduct their own competitions for Microsoft solution renewals and associated services, where they have pre-existing contractual arrangements in place with Microsoft. A framework agreement is not itself a contract or a binding commitment for the purchase of goods or services.
Based on the most recent information available to OGP, the existing framework has supported an estimated €510 million in contract value since its establishment in 2023. It is a matter for each Public Service Body to determine whether and when to use the framework, to assess its own requirements, and to make the necessary budgetary provision from within its own resources.
The establishment of the framework is a procurement process and is not part of a budgetary process. Expenditure arising from any contract awarded under the framework is a matter for the relevant Contracting Authority.
Social Media
Ceisteanna (264)
Malcolm Byrne
Ceist:264. Deputy Malcolm Byrne asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation 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. [48618/26]
Amharc ar fhreagraFreagraí scríofa
I wish to advise the Deputy that my Department has made no complaints to social media or online marketing companies about specific online posts or accounts in the years specified.
Flood Relief Schemes
Ceisteanna (265)
Barry Heneghan
Ceist:265. Deputy Barry Heneghan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether the OPW or his Department has received any requests for funding in respect of flood defence works in Clontarf in recent years; whether any such requests were refused, deferred or required further revision; and if he will make a statement on the matter. [48634/26]
Amharc ar fhreagraFreagraí scríofa
Dublin City Council was granted planning permission for a flood relief scheme for Clontarf in 2008. Following significant public objection to the proposed scheme, City Councillors passed a resolution not to proceed with the construction of the project in late 2011. The Office of Public Works (OPW) highlighted to the Council that it was open to the Council to reapply to the OPW for funding for the scheme in the future.
The OPW is currently engaging with Dublin City Council to progress the design of a flood relief scheme for Clontarf. In February 2026, Dublin City Council highlighted it wished to progress the coastal flood protection works planned for Clontarf Promenade as an integral component of a broader Masterplan for Clontarf. This Plan incorporates the coastal flood protection works with a number of significant public realm enhancements and infrastructural elements. Funding for this scheme is available from the Government’s €1.3bn allocation for the delivery of flood relief schemes under the National Development Plan.
Pending the design and completion of a permanent scheme, I prioritised the replacement of the sandbag structures that were temporarily installed as flood protection along the promenade. Following my engagement with the Council and the local community I committed €120,000 for the replacement of the sandbags with interlocking barriers that were successfully installed by February 2026.
In April, 2026, I further allocated €591,440 (incl VAT) to Dublin City Council to introduce interim flood protection measures, in response to flooding that occurred during Storm Chandra in January for works at locations across Clontarf including Clontarf Road, Alfie Byrne Road and Clontarf Baths.
Localised flooding issues are a matter, in the first instance, for each Local Authority to investigate and address, and a Local Authority may carry out flood mitigation works using its own resources. Local Authorities may apply to the OPW for funding for flood mitigation and coastal protection works under the Minor Flood Mitigation Works and Coastal Protection Scheme (Minor Works Scheme). The purpose of the Minor Works Scheme is to provide funding to Local Authorities to undertake minor flood mitigation works or studies to address localised flooding and coastal protection problems within their administrative areas. The scheme generally applies where a solution can be readily identified and achieved in a short time frame.
On the 25th May 2026, I announced that details of the revised criteria for the Minor Works Scheme are available, and greatly increased the scope of the scheme to provide local authorities with a greater opportunity to address localised flooding and coastal erosion risks within their administrative areas. The revisions include an increase in the upper threshold in funding for projects from €750,000 to €2 million and an increase in the OPW contribution from 90% to 95% for approved funding above €300,000. This is a demand led scheme and is available to all local authorities, including Dublin City Council.
An Garda Síochána
Ceisteanna (266)
Barry Heneghan
Ceist:266. Deputy Barry Heneghan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation for an update on the proposed new divisional Garda headquarters at Northern Cross; the current status of the project and the next key milestones; and if he will make a statement on the matter. [48637/26]
Amharc ar fhreagraFreagraí scríofa
An Garda Síochána’s Capital Programme is agreed between An Garda Síochána and the Department of Justice, Home Affairs and Migration.
In December 2025, the Department of Justice, Home Affairs and Migration published its Sectoral Investment Plan for the Justice Sector.
The Sectoral Investment Plan for the Justice Sector includes a proposal for a new Divisional Headquarter campus in Dublin Metropolitan Region North Division, as part of a wider Construction and Estate Refurbishment Programme.
An Garda Síochána and the Department of Justice, Home Affairs and Migration are now engaged in a process to refine the Brief of Requirements for this Divisional Headquarters.
Once this process is complete, the Office of Public Works will engage with An Garda Síochána and the Department of Justice, Home Affairs and Migration to support them in identifying and appraising the most suitable site/ sites to support their objectives.
Consistent with the requirements of the Infrastructure Guidelines, the Office of Public Works will be the project Contracting Authority.
The Office of Public Works will manage and deliver the project subject to the approval of the Department of Justice, Home Affairs and Migration, as the Approving Authority, and in accordance with subsequent direction from An Garda Síochána, as Sponsoring Agency.
Departmental Data
Ceisteanna (267)
Conor Sheehan
Ceist:267. Deputy Conor Sheehan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide a list of all commercial and non-commercial State bodies, agencies, and extra-budgetary funds under the aegis of his Department, or whose financial allocations are monitored by his Department, which hold cash reserves or accumulated surpluses exceeding €5 million; the exact total of reserves held by each body as of their most recent audited financial statements; the official policy guidelines governing the retention of significant cash reserves by public bodies instead of capital deployment or return to the Exchequer; and if he will make a statement on the matter. [48740/26]
Amharc ar fhreagraFreagraí scríofa
My Department does not have a role in monitoring the cash reserves of the 300 or so public bodies and funds. This function is administered by the relevant parent Department through oversight agreement or the shareholder letter of expectation. The latest audited financial statements of all public bodies except local authorities are published both on the Oireachtas website ([]www.oireachtas.ie/en/publications/) and on the Government Accounting website (www.gov.ie/en/department-of-public-expenditure-infrastructure-public-service-reform-and-digitalisation/organisation-information/latest-financial-accounts/).
The 18 Central Government Departments and the 27 other Vote funded Offices of Government automatically surrender savings at the year end to the Exchequer and cannot build up cash reserves. The 31 Local Authorities are independent of Central Government and have autonomy over their own assets and liabilities including cash reserves. Likewise, the University Act ensures that third level institutions have full control over their own resources and are independent.
Funds have been established to ring fence monies to deliver public goods in the future or for a particular legal purpose such as the Ireland Strategic Investment Fund and the Circular Economy Fund. It would not be appropriate for these funds to transfer cash surpluses to the Exchequer as it would defeat the purpose of establishing such funds.
For grant funded non-commercial bodies under the aegis of Government Departments, the requirements in relation to retention of end of year balances by public bodies is outlined in Circular 13/2014 Management of and Accountability for Grants from Exchequer Funds (assets.gov.ie/static/documents/circular-132014-management-of-and-accountability-for-grants-from-exchequer-funds.pdf). Such savings should be surrendered to Exchequer at the year end except where sanction to retain balances at the year end is granted by the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation.
Commercial Semi-State Bodies regularly pay dividends into the Exchequer from their profits. These bodies require reserves and cash balances to help ensure that they meet the requirements of a going concern for external statutory auditors. It would not be appropriate that their cash reserves would be held by the Exchequer as they could no longer be considered to be commercial in nature if that was the practice.
My Department will collate the information requested by the Deputy in relation to the bodies under the aegis of this Department and I will arrange for that to be sent to the Deputy directly. Accounts of the bodies and funds under the aegis of my Department are available on its website (www.gov.ie/en/department-of-public-expenditure-infrastructure-public-service-reform-and-digitalisation/organisation-information/latest-financial-details-from-the-department-of-public-expenditure-ndp-delivery-and-reform).
Departmental Projects
Ceisteanna (268)
Roderic O'Gorman
Ceist:268. Deputy Roderic O'Gorman asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation for an update on the establishment of a new Unit for Future Planning in line with the Programme for Government commitment; and if he will make a statement on the matter. [48812/26]
Amharc ar fhreagraFreagraí scríofa
As set out in the Programme for Government, as our population grows, it is essential that people can continue to avail of public services when they need them, in a timely and efficient manner, through increased access and improved delivery. In this context, my Department will continue to enhance the capacity for longer-term thinking and future planning. Work in this regard is already being undertaken across a number of relevant Divisions and this is kept under ongoing review.
The Medium-Term Expenditure Framework, published in September 2025, is a multi-year public expenditure planning exercise that supports assessment of the resource implications of future policy decisions up to 2030, which will enable better planning, effective prioritisation and increased transparency on the costs of delivering critical public services.
The 2025 National Development Plan Review sets out departmental capital ceilings to 2030 and overall capital investment out to 2035. Together with the National Planning Framework, under the remit of the Department of Housing, Local Government and Heritage, these plans combine to form Project Ireland 2040, the overarching planning and investment framework for the social, economic and cultural development of Ireland.
Other initiatives to support longer-term thinking include those by the Irish Government Economic and Evaluation Service with strategic policy discussion events on long term trends such as demographic change. My Department also engaged on a pilot programme of strategic foresight activities that was run in conjunction with the OECD to raise awareness of the uses of strategic foresight in policy development. This was connected to, and informed the Better Public Services transformation strategy, and there is ongoing engagement with OECD through the Public Governance Committee.
My Department continues to strengthen its capacity for long-term thinking and future planning. A key enabler, as outlined in the Department’s Statement of Strategy 2025–2028), is a strong focus on long-term strategic priorities.