Written Answers Nos. 113-134
113. Deputy Joanna Byrne asked the Minister for Transport to engage with Louth County Council and allocate the necessary funding required to repair the 81 road locations in Louth, damaged by storm Chandra, with an estimated overall reinstatement requirement of approximately €3.681 million, of which Louth County Council have allocated €750 thousand; and if he will make a statement on the matter. [49915/26]
Amharc ar fhreagraMy 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. I hope to be in a position to make a further announcement on this matter shortly.
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 my Department, 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 of €26 million this year for road protection and renewal work.
In February, 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.
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.
114. Deputy Johnny Guirke asked the Minister for Transport the engagement he has had with his Department regarding an amendment to a Statutory Instrument to allow renewal of an expired Irish driver’s licence with the classes and categories previously approved by Ireland, if that person holds a current licence from elsewhere; and if he will make a statement on the matter. [49917/26]
Amharc ar fhreagraAs Minister of State for International & Road Transport, Logistics, Rail & Ports, I wish to advise that Irish driver licensing operates within a framework of EU law – the driver licensing legislation with which all Member States must comply – and the standards for testing drivers are set at EU level. This ensures that all EU/EEA driving licence holders have been tested at a uniform standard and allows licences to be recognised for use across the region.
Someone who is resident in Ireland must hold an Irish or EU/EEA driving licence to drive here. A visitor to Ireland can use a non-EU/EEA licence during their visit, provided it is current and valid, but on taking up normal residence here they must exchange their licence or apply for an Irish licence.
Irish licences are, in general, granted for ten years. Holders of Irish licences, provided they are resident in Ireland, may renew their licence for up to ten years after expiry. After this period, the licence lapses and the holder must start the learning to drive process again.
Driving licence legislation is kept under ongoing review, to ensure that the Irish driver licensing system remains aligned with developments in EU legislation, operational requirements and road safety policy. There are no plans at present to change licence renewal requirements for a particular group of drivers.
115. Deputy John Brady asked the Minister for Transport to provide a full breakdown of all planned bus route enhancements and new routes that have not yet gone live in 2026 due to lack of funding, in tabular form; and if he will make a statement on the matter. [49921/26]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally and for the scheduling and timetabling of these services in conjunction with the relevant transport operators.
We are at a key juncture for public transport in Ireland. Reliable and sustainable services are critical as passenger numbers grow, congestion worsens in urban areas, and a greater proportion of the population depends on public transport for commuting, education, and essential travel.
The 2026 allocation therefore focuses on maintaining and strengthening the existing network after several years of reliance on significant supplementary funding. This ensures that high-demand public transport services can continue to operate effectively, while supporting longer-term reforms to enhance capacity, accessibility, and efficiency across the system.
The NTA is managing the 2026 allocation by prioritising delivery of existing programmes in line with operational readiness and resources. Enhancements within the current allocation are prioritised, some changes are cost-neutral, while others require additional resources, and all are subject to funding, readiness, and capacity.
Transport planning and strategic decision-making are guided by a balanced assessment of operational and resource considerations. These decisions are also made following operational and performance analysis of existing services, including customer feedback.
In light of the NTA’s responsibility in this area, I have forwarded the Deputy's question to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.
116. Deputy Liam Quaide asked the Minister for Transport the total value of funding sought under Round one of the wheelchair accessible vehicle grant scheme 2026; the total funding available under that round; the number of applicants who would have qualified for grant support had sufficient funding been available; whether consideration is being given to increasing the annual funding allocation to the scheme; and if he will make a statement on the matter. [49927/26]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport.
From a funding perspective, I'm pleased that I have been able to increase funding allocated under the Accessibility Retrofit Programme by 67% in 2025 and 2026 as compared to 2024. We will maintain that increased level of funding under the National Development Plan. The Programme funds a number of public transport accessibility projects and programmes including the Wheelchair Accessible Vehicle (WAV) grant scheme managed by the National Transport Authority (NTA).
Under the Dublin Transport Authority Act 2008 and the Public Transport Regulation Act 2009, the Oireachtas assigned statutory responsibility to the National Transport Authority (NTA) for promoting the development of an integrated, accessible public transport network and public transport infrastructure. The NTA in turn works with the relevant public transport operators, for example Irish Rail, who have responsibility for day-to-day operational issues, to progressively make public transport accessible.
As queries relating to the Public Transport Accessibility Retrofit Programme, including the WAV grant schemes, are a matter for the NTA, 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.
117. Deputy Liam Quaide asked the Minister for Transport whether his Department or the NTA collects data on requests for wheelchair-accessible taxis that cannot be fulfilled; the average waiting times for wheelchair users, or regional shortages of wheelchair-accessible SPSVs; if he will provide any such data; and if he will make a statement on the matter. [49928/26]
Amharc ar fhreagraThe regulation of the small public service vehicle (SPSV) industry, including the collection of statistics on the operation of the sector, 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 operations of the SPSV sector.
Accordingly, I have referred your question to the NTA for direct reply. Please advise my private office if you have not received a reply within 10 working days.
118. Deputy Noel McCarthy asked the Minister for Transport the current operational area of the TFI bikes scheme; his plans for the extension of the scheme outside of cities to larger towns with supporting cycleway infrastructure; and if he will make a statement on the matter. [49933/26]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to cycling and public transport infrastructure, including the provision of funding to the National Transport Authority (NTA) in support of shared micromobility schemes such as the TFI bike schemes in Galway, Limerick, Cork and Waterford.
Details related to the operation and expansion of the above schemes are a matter for the NTA. Accordingly, I have referred your question to the NTA for a more detailed reply. If you do not receive a reply within 10 working days, please contact my private office.
119. Deputy Emer Currie asked the Minister for Transport his plans to support shared mobility services in Ireland, including a proposal to extend or introduce commuter incentives to cover shared mobility services. [49948/26]
Amharc ar fhreagraThis Government is fully committed to promoting shared mobility as part of wider objectives to expand the availability of affordable and sustainable travel alternatives. To this end, I published a National Policy Statement on Shared Mobility and the Provision of Hubs in June 2025 to facilitate the expansion of shared mobility services across Ireland, and included several associated actions in the latest National Sustainable Mobility Policy (SMP) Action Plan, which was published in March.
Two projects are currently underway, led by the NTA, to make shared mobility more attractive and convenient for everyday commuting.
One of these projects is the Mobility Hubs Pilot Programme which is being developed to test the delivery of shared mobility hub networks across a diverse range of urban settlements. The five candidate locations are Cork City, Dún Laoghaire–Rathdown, and the towns of Carlow, Dundalk and Sligo, with approximately 300 hubs to be delivered across these areas in 2027. These hubs will play a key role in supporting commuter uptake of shared mobility by improving the visibility, accessibility and integration of these services with public transport networks.
The other project is the replacement of the TFI bike schemes in the regional cities with new Regional Shared Micromobility Schemes. These schemes will be more expansive in scale, covering larger geographical areas and incorporating e-bikes as a greater proportion of overall fleets.
These initiatives demonstrate the coordinated approach being taken by this Government to incentivise greater commuter take-up of shared mobility through policy, investment and service expansion.
120. Deputy Louis O'Hara asked the Minister for Transport to provide an update on the Athenry Ring Road; and if he will make a statement on the matter. [49964/26]
Amharc ar fhreagraI would refer the Deputy to my answers to his previous Parliamentary Questions No. 113 and 253 of 26 February this year.
Under the 2026 Regional and Local Roads Grant Programme, €2,000,000 was allocated to the Athenry Relief Road to progress Sections three and five.
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.
Any new road projects that seek State funding are assessed by the Department on a case-by-case basis. All projects proposed by local authorities for consideration must comply with the requirements of the Infrastructure Guidelines (formerly the Public Spending Code) and the Department's Transport Appraisal Framework. Given the limited funding available for regional and local road improvement works it is important for local authorities to prioritise projects within their overall area of responsibility with these requirements in mind.
121. Deputy Emer Currie asked the Minister for Transport the services operating from the new bus depot in Ballycoolin, Dublin 15, in tabular form; and if he will make a statement on the matter. [50002/26]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally and for the scheduling and timetabling of these services in conjunction with the relevant transport operators.
In light of the NTA’s responsibility in this area, I have forwarded the Deputy's question to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.
122. Deputy Ann Graves asked the Minister for Transport the way in which residents in an area (details supplied) can raise concerns or submit official complains about the noise pollution from Dublin Airport; and if he will make a statement on the matter. [50048/26]
Amharc ar fhreagraI want to begin by assuring you that it is important to this Government in ensuring the sustainable development of Dublin Airport, to balance the legitimate views of stakeholders who are concerned about the environmental and aircraft noise impacts at the airport, with the objectives of the National Aviation Policy, and the needs of business and tourism.
That is why I have consistently emphasised the importance of daa acting as a good neighbour and the need for meaningful engagement with local communities affected by airport operations. In this regard, I wrote to daa in October last year and again in March of this year, reiterating the importance of sustained engagement with local communities most directly impacted by aircraft noise.
As the Deputy may be aware, Dublin Airport is required to monitor aircraft noise around the airport and in communities in line with its responsibilities under the Dublin Aircraft Noise (Dublin Airport) Regulation Act 2019 and as required by Aircraft Noise Competent Authority (ANCA).
ANCA monitors the aircraft noise climate around Dublin Airport and every year, ANCA carries out an assessment of the effectiveness of the noise management measures at the airport and publishes a report on the findings on its website.
Residents in the vicinity of the airport who have concerns can submit aircraft noise complaints to the daa via an online form, a dedicated phone line or by post. Each complaint is then investigated individually, with a response provided to the complainant. Details of the complaints process can be found on the daa website at the following link: www.dublinairport.com/corporate/environmental-social-governance/noise/aircraft-noise/make-a-complaint
Finally, it is worth noting that ANCA published its draft regulatory decision in relation to daa’s Infrastructure Application on 28 May 2026 and a 14-week public consultation in relation to its proposed measures to mitigate against any noise problem is open until 3 September.
I encourage all stakeholders who are impacted by aircraft noise at Dublin airport to participate in this 14-week public consultation.
123. Deputy Paul Lawless asked the Minister for Transport if he is aware of the need for improved public transport access to the Castlebar primary care centre; if his Department will examine the potential benefit of introducing a bus service from Stephen Garvey Way to the Castlebar primary care centre, with appropriate stops along the route to serve local communities; and if he will make a statement on the matter. [50070/26]
Amharc ar fhreagraAs Minister of State at the Department of Transport with special responsibility for Rural Transport, I have responsibility for policy and overall funding in relation to rural public transport service provision; however, I am not involved in the day-to-day operations.
The National Transport Authority (NTA) has statutory responsibility for securing and monitoring the provision of public passenger transport services nationally, including the Connecting Ireland Rural Mobility Plan and TFI Local Link services. 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.
124. Deputy Erin McGreehan asked the Minister for Transport if he is aware that the current parking provision at Dundalk Clarke railway station is insufficient to meet demand; the number of commuters being turned away or forced to park elsewhere on a daily basis; whether this shortage is undermining the use of public transport along the Dundalk-Dublin rail corridor; and if he will detail the specific actions being taken by his Department and Iarnród Éireann to urgently address this deficit, including expansion plans, timelines, funding and interim measures to support affected commuters. [50123/26]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport.
The query raised by the Deputy is an operational matter for Iarnród Éireann. I have, therefore, referred the Deputy's question to the company for direct reply. Please advise my private office if you do not receive a reply within ten working days.
125. Deputy Ann Graves asked the Minister for Transport to investigate a matter raised in correspondence (details supplied); and if he will make a statement on the matter. [50160/26]
Amharc ar fhreagraAs the Deputy will be aware, the Road Safety Authority (RSA) has statutory responsibility for the National Car Testing Service (NCTS) under the Road Safety Authority Act 2006. In this capacity, the RSA has contracted a third-party service provider to run the NCTS on its behalf, with the contract managed and overseen by the RSA's customer operations directorate.
As Minister, neither I nor my officials have the powers to intervene in individual cases. I have therefore referred the Deputy's question to the RSA for further follow up and direct reply and I would ask the Deputy to contact my office if a response has not been received within ten days.
Pending this direct response, I am advised that the RSA has raised these matters on behalf of the customer with the NCTS provider for follow up and that a number of responses have been issued to the vehicle owner following investigations.
The RSA have further advised that should the vehicle owner wish to appeal the outcome of the investigations, they may pursue the matter through the Independent Appeals Board (IAB), which is provided by the Automobile Association (AA) on behalf of the RSA.
The AA is fully independent in the exercise of the appeals function, and its findings are binding on the RSA and NCTS provider.
126. Deputy Michael Cahill asked the Minister for Transport to expedite the overdue Killarney town bypass, County Kerry and urgently address the chronic situation faced by local businesses, residents and visitors to the town on almost a daily basis whereby the town is choked with traffic; when work will physically commence on the ground; the length of time this critical project will take to be delivered; and if he will make a statement on the matter. [50278/26]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the planning, design and construction of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Infrastructure Guidelines and the necessary statutory approvals. In this context, TII is best placed to advise you on the status of this project.
I can confirm that €2,000,000 has been allocated for the N22 Farranfore to Killarney scheme, which includes a bypass of Killarney, in 2026.
Noting the above position, I have referred your question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.
127. Deputy Michael Cahill asked the Minister for Transport to prioritise a bypass for Killorglin town, County Kerry; if consideration will be given to the fact that Laune bridge is the gateway to the Iveragh peninsula and 14,000 vehicles pass through the town on a daily basis; and if he will make a statement on the matter. [50279/26]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the planning, design and construction of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Infrastructure Guidelines and the necessary statutory approvals. In this context, TII is best placed to advise you in relation to a bypass of Killorglin.
Noting the above position, I have referred your question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.
128. Deputy Pádraig Mac Lochlainn asked the Minister for Transport further to Parliamentary Question No. 217 of 23 June 2026, if he will work with the National Transport Authority to ensure that the TFI Leap card can become valid for journeys that take place in whole or in part in Northern Ireland in order that all students, residing in this State have the same access to more affordable public transport. [50301/26]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The NTA has statutory responsibility for the development and implementation of public transport infrastructure, including matters in relation to TFI Leap Card entitlements.
Noting the NTA responsibility in relation to this area, I have forwarded your query to them for their consideration and direct reply. Please notify my office if you have not received a reply within 10 working days.
129. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he is satisfied with the level of information and technical guidance that has been issued to businesses, particularly SMEs, in relation to the implementation of new EU custom charges from 1 July 2026. [49949/26]
Amharc ar fhreagraI am advised by Revenue that it has implemented a comprehensive and structured change management programme to ensure that all businesses, including SMEs, have been informed of and supported through the customs changes taking effect from 1 July 2026. This measure impacts on sales from third country businesses to consumers, not to SMEs, and the business to business rules remain the same.
As the Deputy will be aware, it was agreed at the Economic and Financial Affairs Council (ECOFIN) on 12 December 2025 that a fixed Customs Duty of €3 would apply to small parcels valued at, or less than, €150 entering the EU from 1 July 2026. In the months following that political agreement, there was extensive work at EU level to finalise the legislation and to specify the IT solution to collect the Customs Duty.
Revenue commenced stakeholder engagement as soon as the high-level policy direction was confirmed and has intensified that engagement progressively as the technical and legal detail was agreed at EU level. Given the nature of the change, Revenue's communications have been targeted at the full range of businesses in the eCommerce supply chain, including express carriers, parcel operators, customs agents, software developers, Import One Stop Shop (IOSS) traders and trade representative bodies.
In terms of the specific steps taken, I am advised by Revenue that:
The issue was on the agenda of the Customs Consultative Committee (CCC) in 2025 and 2026. The CCC has members from the main representative bodies involved in Customs in Ireland and provides the opportunity for information to cascade to their respective members, including smaller businesses who may not engage directly with Revenue.
One-to-one meetings were held with key stakeholders throughout the period from January to June 2026, ensuring that the businesses with the largest volumes of affected declarations were fully prepared.
Revenue held a number of information sessions with stakeholders - on 6 May 2026, 11 June 2026, and 18 June 2026. There were over 300 attendees across the sessions, which focussed on providing businesses with an early overview of the changes, the technical requirements and the timeline for implementation. Various dedicated software providers also attended to ensure that the IT systems used by businesses — including SMEs operating through third-party software — would be updated in time for 1 July.
Revenue presented at a dedicated webinar on 10 June 2026 which was hosted by a business representative body. There were over 50 participants at this webinar.
In addition, Revenue engaged with the Competition and Consumer Protection Commission (CCPC) and the Department of Enterprise, Tourism and Employment (DETE) to ensure that consumer-facing communications were coordinated and that SMEs could access clear, accurate guidance through multiple channels.
A press release was issued by Revenue on 28 May 2026, and a public communications campaign was put in place including radio advertising, a media event hosted at a large parcel operator’s facility on 25 June 2026, and a LinkedIn campaign to reach a wider business audience.
Revenue has also updated its website with detailed guidance on the changes, and the European Commission's published guidance document on the importation of low value consignments, issued on 9 June 2026, has been made available to trade.
I am further advised that the technical changes required within Revenue's import declaration systems — the Automated Import System (AIS) — are targeted and proportionate. They principally involve changes to declaration codes rather than to message structures or data formats, which has minimised the systems development burden on businesses and their software providers.
Revenue is satisfied that it has engaged extensively and in a timely manner with businesses of all sizes in advance of the 1 July 2026 implementation date. Post-implementation support will continue throughout the migration period.
130. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will extend a stamp duty exemption to companies dual-listed in the US and Ireland as a means of protecting and boosting the level of listings on Irish equity capital markets. [49952/26]
Amharc ar fhreagraIt has been the Government’s consistently held view that Ireland’s capital markets are essential to the growth of homegrown businesses, especially those aiming to expand internationally.
The 2025 Programme for Government “Securing Ireland’s Future” states that the Government will “Explore opportunities to enhance the Irish Stock Exchange as a vital source of equity and growth for indigenous businesses”.
A central component of my Department’s policy in this area is to enable Irish companies to be able to access US capital markets which are acknowledged to be amongst the most liquid capital markets globally.
This explains why American Depositary Receipts (ADRs) are exempted from the 1% Stamp Duty that applies on acquisitions of the shares in Irish registered companies under section 90 of the Stamp Duties Consolidation Act 1999. This mechanism enables Irish companies not listed in the US capital markets to raise capital in those markets.
In addition to the use of ADRs for raising capital on North American markets, a number of large Irish firms have listed on the New York Stock Exchange and have issued shares directly into that market for capital raising purposes and these are cleared and held by the US Central Securities Depositary (CSD), the Depositary Trust Company (DTC). These are also exempt from Stamp Duty. Therefore, the Department is satisfied that it is achieving its primary policy objective of enabling Irish companies raise capital in US market through the provision of a Stamp Duty exemption. Without this exemption trades such as the ones above could not occur.
While proposals such as the one set out in this PQ are received and assessed, as the Deputy will be aware, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.
131. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has engaged directly with the ETF industry on how the emerging proposals for personal investment accounts (details supplied) will operate in the context of the obligations of the deemed disposal rule applying to ETFs. [49970/26]
Amharc ar fhreagraAn ETF is an investment fund that is traded on a regulated stock exchange. There is no separate taxation regime specifically for ETFs, and the applicable regime is based on the ETF’s domicile. In general investors are required to account for tax due on a self-assessed basis where units of an investment fund are held on a recognised clearing house system such as a stock exchange.
As the Deputy is aware, at the first annual Savings and Investment Forum on 31 March, I announced 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. At that event, and subsequently, I have emphasised the intention that account providers would be required to administer the tax to help remove complexity for investors. I would note that the proposed investment account will not be an investment product, but rather a framework to facilitate investment in a range of products. In that context, it is intended that it will be the providers of the account, rather than the investment funds, that will be required to administer the tax for investors.
Department officials are continuing to engage with experts and a broad range of stakeholders as work is progressing on the development of the account, taking on board the range of ideas on the design of an effective investment account in Ireland that best fits the Irish economy and the needs of Irish households. The investment account will be a key aspect of the 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.
132. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance when he expects the ISIF annual report 2025 to be published; and if he will make a statement on the matter. [49983/26]
Amharc ar fhreagraThe Ireland Strategic Investment Fund (ISIF) is managed and controlled by the National Treasury Management Agency (NTMA). ISIF’s annual report will be published as part of the NTMA Annual Report for 2025 which is due in the coming weeks.
133. Deputy Rose Conway-Walsh asked the Tánaiste and Minister for Finance if income tax on tips for minimum wage workers is tracked by the Revenue Commissioners; if so, the amount of tax revenue collected on income tax on tips for minimum wage workers for each of the previous five years; if not, if the Revenue Commissioners have the capability to track this; and if he will make a statement on the matter. [50045/26]
Amharc ar fhreagraIt is a general principle of taxation that, as far as possible, income from all sources should be subject to taxation.
Section 19 of the Taxes Consolidation Act (TCA) 1997 sets out that tax under Schedule E shall be charged in respect of every public office or employment of profit. Section 112 of the TCA 1997 brings into charge all salaries, fees, wages, perquisites or profits whatever arising from an office or employment. Therefore, the long-standing position is that all tips, gratuities and service charges arising from an office or employment are chargeable to income tax under Schedule E in accordance with section 112.
Tips and gratuities paid to the employer and subsequently paid out to an employee should be included in pay for the income tax week or month in which they are paid out. These tips and gratuities constitute pay for the purposes of the PAYE system. The employer is not required to provide a separate breakdown to Revenue detailing these amounts.
In a situation where an employee receives tips directly from customers, the employer is not obliged to operate PAYE. The tips are subject to tax and should be included by the employee in his or her income tax return. There is no requirement that such income from tips be itemised separately from other forms of income on the Income Tax return.
Additionally, Income Tax return and payroll data held by Revenue does not identify minimum wage workers.
I am advised by Revenue, it is therefore not possible to provide the information requested with regard to the amount of tax revenue collected on tips, as income from tips is not required to be recorded separately from other income by either the employer or the employee by Revenue.
134. Deputy Ged Nash asked the Tánaiste and Minister for Finance to provide the 2024 figures for participation in and cost of the Key Employee Engagement Programme; and if he will make a statement on the matter. [50064/26]
Amharc ar fhreagraThe Key Employee Engagement Programme (KEEP) was introduced by Finance Act 2017 and commenced on 1 January 2018, via section 128F of the Taxes Consolidation Act (“TCA”) 1997. The aim of the scheme is to support SMEs in Ireland in competing with larger enterprises to recruit and retain key employees, by way of a targeted share option programme. KEEP is a notified State aid scheme, as such any changes to the scheme are subject to the approval of the European Commission. In addition there are a number of qualifying conditions to be met. Where the provisions of section 128F TCA 1997 are met, an exemption from income tax, USC and PRSI applies to a qualifying employee on any gain realised on the exercise of a qualifying share option.
I am informed by Revenue the number of taxpayers benefitting from KEEP in 2024 is 48 and the estimated cost is €3.1 million.
The number of employees availing of KEEP and the estimated associated tax cost are published on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx.
