Ryan O'Meara
Ceist:228. Deputy Ryan O'Meara asked the Minister for Transport for an update on plans to develop a new vehicle adaptation scheme; and if he will make a statement on the matter. [51757/26]
Amharc ar fhreagraDepartmental Schemes
Ceisteanna (228)
Freagraí scríofa
Over the past twelve months, the Department has made significant progress towards the implementation of the Vehicle Adaptation Scheme. Through extensive engagement and consultation with key stakeholders, the core principles and parameters of the Scheme have been established. This, in turn, has enabled the Department to develop a high-level framework for its operation.
The Department is currently considering a number of options for the administration of the Scheme. Subject to timely Government approval and the completion of the necessary preparatory work, it is possible that the VAS will open for applications in Q1 2027.
Departmental Contracts
Ceisteanna (229, 230)
Eoin Hayes
Ceist:229. Deputy Eoin Hayes asked the Minister for Transport the total cost of engagement with a company (details supplied) in each of the years 2020 to 2025, across his Department, by project, year and value; and if he will make a statement on the matter. [51776/26]
Amharc ar fhreagraEoin Hayes
Ceist:230. Deputy Eoin Hayes asked the Minister for Transport the total cost of engagement with a company (details supplied) in each of the years 2020 to 2025, across his Department, by project, year and value; and if he will make a statement on the matter. [51794/26]
Amharc ar fhreagraFreagraí scríofa
I propose to take Questions Nos. 229 and 230 together.
My Department have not engaged with either of the companies (Bearing Point & Accenture) referred to by the Deputy.
Question No. 230 answered with Question No. 229.
Departmental Contracts
Ceisteanna (231)
Eoin Hayes
Ceist:231. Deputy Eoin Hayes asked the Minister for Transport the total cost of engagement with a company (details supplied) in each of the years 2020 to 2025 across his Department, by project, year and value; and if he will make a statement on the matter. [51812/26]
Amharc ar fhreagraFreagraí scríofa
The details requested by the Deputy are set out in the table below.
The company received the following payments in each year for the provision of support, maintenance, system enhancements, and upgrades to critical Departmental systems, including the National Vehicle and Driver File (NVDF), the Online Motor Tax (OMT) service, and the SafeSeas system. These services are regarded as business-as-usual operational activities and are essential to the ongoing delivery of key public services.
The Department complies fully with public procurement requirements and conducts competitive tender processes for support, maintenance, and licensing contracts to ensure value for money and the effective delivery of ICT services.
|
Year |
Contract |
Payment |
|
2020 |
Application Development and Support Services (Contract period 2018 to 2021) |
€4,205,773.99 |
|
|
MariaDB Software Enterprise Licence Subscriptions and Support (Contract period 2020-2024) |
€45,150.84 |
|
|
SafeSeas Support contract |
€411,108.62 |
|
|
Total 2020 |
€4,662,033.45 |
|
2021 |
Managed Application Development and Infrastructure Support Service (Contract period 2021-2027) |
€5,007,609.09 |
|
|
MariaDB Software Enterprise Licence Subscriptions and Support (Contract period 2020-2024) |
€45,150.84 |
|
|
ICT Resources (OGP Framework Contract period 2021-2025) |
€292,766.45 |
|
|
SQL Database Support |
€19,864.50 |
|
|
SafeSeas Support contract |
€477,978.32 |
|
|
Total 2021 |
€5,843,369.20 |
|
2022 |
Managed Application Development and Infrastructure Support Service (Contract period 2021-2027) |
€5,821,242.07 |
|
|
ICT Resources (OGP Framework Contract 2021-2025) |
€542,660.63 |
|
|
MariaDB Software Enterprise Licence Subscriptions and Support (Contract period 2020-2024) |
€45,150.84 |
|
|
MSO projects |
€30,688.50 |
|
|
SafeSeas Support contract |
€342,432.00 |
|
|
Total 2022 |
€6,782,174.04 |
|
2023 |
Managed Application Development and Infrastructure Support Service (Contract period 2021-2027) |
€6,217,113.37 |
|
|
ICT Resources (OGP Framework Contract 2021-2025) |
€483,693.50 |
|
|
MariaDB Software Enterprise Licence Subscriptions and Support (Contract period 2020-2024) |
€45,150.84 |
|
|
SQL Database Support |
€21,955.50 |
|
|
SafeSeas Support contract |
€332,483.15 |
|
|
Total 2023 |
€7,100,396.36 |
|
2024 |
Managed Application Development and Infrastructure Support Service (Contract period 2021-2027) |
€8,358,804.18 |
|
|
ICT Resources (OGP Framework Contract period 2021-2025) |
€536,064.75 |
|
|
MariaDB Software Enterprise Licence Subscriptions and Support (Contract period 2020-2024) |
€52,507.47 |
|
|
SafeSeas Support contract |
€374,957.50 |
|
|
Total 2024 |
€9,322,333.90 |
|
2025 |
Managed Application Development and Infrastructure Support Service (Contract period 2021-2027) |
€13,776,780.99 |
|
|
Infrastructure Managed Services (Contract period 2024-2030) |
€432,159.38 |
|
|
ICT Resources (OGP Framework Contract period 2021-2025) |
€225,459.00 |
|
|
MariaDB Software Enterprise Licence Subscriptions and Support (Contract period 2024-2030) |
€37,914.06 |
|
|
Software Licence |
€83,264.85 |
|
|
SafeSeas Support contract |
€202,728.60 |
|
|
Total 2025 |
€14,758,306.88 |
|
|
Total for 2020 to 2025 |
€48,468,613.83
|
Rail Network
Ceisteanna (232)
Seán Kyne
Ceist:232. Deputy Seán Kyne asked the Minister for Transport further to Parliamentary Questions Nos. 174 and 175 of 30 June 2026, if he will confirm whether the emerging preferred route study for the Dublin Luas extensions were funded by the National Transport Authority, NTA, and-or Transport Infrastructure Ireland, TII; whether the emerging preferred route study for Luas Cork is being funded by the NTA and-or TII; whether the emerging preferred route study for the Navan heavy rail line is being funded by the NTA and-or TII; and if he will make a statement on the matter. [51820/26]
Amharc ar fhreagraFreagraí scríofa
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has statutory responsibility for the planning and development of public transport infrastructure.
There are four light rail proposals identified for development and delivery within lifetime of the Greater Dublin Area (GDA) Transport Strategy 2022-2042. These are proposed expansions of the Luas network to Finglas, Lucan, Poolbeg, and Bray.
Luas Finglas being the most advanced of these projects, having received an Operative Railway Order, or full planning permission, in April 2026. With respect to Luas Lucan, it is currently anticipated that an emerging preferred route will be identified in Quarter 3 2026, and a non-statutory public consultation will be undertaken to inform the public and stakeholders on the proposed route and obtain their feedback on the proposals. Transport Infrastructure Ireland (TII) are undertaking work to identify an emerging preferred route for Luas Poolbeg, and this is expected to be published in 2027. Luas Bray is at an earlier stage in the project lifecycle and has not yet advanced to consideration of an emerging preferred route.
TII published the Luas Cork Emerging Preferred Route in April 2025 and held a first round of non-statutory public consultation. Following this consultation period, feedback was considered and the Preferred Route was published in April 2026. TII held a second round of non-statutory public consultation until June 2026. This feedback is being incorporated into ongoing design development to advance the scheme to Preliminary Design stage, alongside the preparation of a Preliminary Business Case for submission to Government to secure approval.
Subject to this approval, a Railway Order planning application will be prepared and submitted, including a further statutory public consultation process. Following the granting of full planning permission and confirmation of funding, construction of Luas Cork may then commence.
In 2024 the NTA allocated funding to Iarnród Éireann (IÉ) for the establishment of a design team to commence work on the Navan rail line project. This work involves route option selection, planning and design phases of the project. IÉ commenced the procurement process for this pre-construction phase of the project and issued a tender to prequalified consultants at the end of May 2024. In November 2024, multi-disciplinary consultants RPS were appointed by IÉ for the duration of the project to work with the rail company’s in-house project team.
The Emerging Preferred Route for the Navan Rail line was announced with the launch of the first Non-Statutory Public Consultation on Wednesday 20th May. That public consultation process will ultimately result in a defined route for the line, and it will support the development of a Preliminary Business Case, which will need to be approved in line with the requirements of the Infrastructure Guidelines' before any planning application.
Noting the NTA's responsibility in the development of public transport infrastructure in the GDA, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.
Departmental Schemes
Ceisteanna (233)
Brian Stanley
Ceist:233. Deputy Brian Stanley asked the Minister for Transport when the payment to road hauliers who have submitted applications and all supporting documentation required for the road transport support scheme will be made; and if he will make a statement on the matter. [51834/26]
Amharc ar fhreagraFreagraí scríofa
The Road Transporters Support Scheme (RTSS) opened at noon on 20 May 2026 and closed at noon on 12 June 2026. 4,406 applications were submitted to my Department by licensed hauliers, licensed passenger operators, and the own account sector. This is a significant increase on the number of applications received for previous schemes including the Licensed Haulier Emergency Support Scheme and Licensed Haulier Support Scheme, which received approximately 3,000 and 2,800 applications respectively.
The applications are now being assessed against the Scheme eligibility criteria to ensure that payments are only made to eligible businesses in respect of eligible vehicles. This will be finalised as quickly as possible and payments will be made to successful applicants in the coming weeks.
Bus Services
Ceisteanna (234)
Seán Crowe
Ceist:234. Deputy Seán Crowe asked the Minister for Transport the reason that guaranteed funding was not put in place to allow the introduction into service of the announced BusConnects routes in 2026, such as route 85. [51842/26]
Amharc ar fhreagraFreagraí scríofa
Sustained investment in the PSO programme has driven record public transport use, with passenger numbers up 23% and continuing to grow in 2026, alongside an expanded network serving over 240 towns and villages. As demand rises and congestion worsens, Ireland’s public transport system has reached a pivotal point, with an increasing need for reliable services.
A fundamental reset in funding was required to place the PSO programme on a sustainable, long-term footing, in line with the Programme for Government. Accordingly, the 2026 PSO allocation was structured to eliminate the need for supplementary in-year funding, providing greater certainty and stability for service delivery.
To underpin this, my Department secured an unprecedented €940 million allocation for PSO services in Budget 2026, a substantial 43% increase on Budget 2025. This significant investment provides a robust foundation to ensure that existing public transport services are delivered reliably and sustainably throughout the year, enabling the system to meet rising passenger demand and assist to absorb growing operational costs.
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.
These decisions are underpinned by robust transport planning considerations, detailed performance analysis of existing services, and ongoing engagement with and feedback from customers, ensuring that investment is both evidence-based and aligned with user needs.
Since 2021, the NTA have rolled out the first seven phases of the network redesign in Dublin. The network redesign as part of BusConnects Dublin will improve the existing bus network by providing high frequency spines and new local, orbital and radial routes. This has included the northern orbital routes connecting Blanchardstown to the Point Village in 2022 and the western orbital routes connecting Blanchardstown to Tallaght in 2023.
Overall, BusConnects will deliver a significant step change in how bus services operate across our cities, making journeys faster, more convenient, and more environmentally sustainable, and I look forward to seeing it fully realised in the years ahead.
We remain firmly committed to advancing the progress achieved in recent years, while delivering a public transport system that is sustainable, dependable, accessible, and affordable for all.
Transport Policy
Ceisteanna (235, 236)
Roderic O'Gorman
Ceist:235. Deputy Roderic O'Gorman asked the Minister for Transport to provide an update on efforts to support the shared mobility sector in Ireland and to incentivise commuter take-up of shared mobility services; to outline his engagement with shared mobility providers; and if he will make a statement on the matter. [51873/26]
Amharc ar fhreagraRoderic O'Gorman
Ceist:236. Deputy Roderic O'Gorman asked the Minister for Transport if his Department has engaged with the Department of Finance on a potential review of the TaxSaver scheme with a view to extending to more modes of sustainable travels such as shared mobility; and if he will make a statement on the matter. [51875/26]
Amharc ar fhreagraFreagraí scríofa
I propose to take Questions Nos. 235 and 236 together.
This 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 last June to facilitate the expansion of shared mobility services across Ireland and supported the inclusion of several associated actions in the latest Sustainable Mobility Policy (SMP) Action Plan, which was published earlier this month.
My Department continues to engage regularly with shared mobility operators and representative organisations to identify measures that can support the growth and uptake of shared mobility services. This engagement has included discussions on a range of proposals aimed at improving the attractiveness and accessibility of shared transport options, including the measure in question. In addition, my Department has been engaging with the Department of Finance on potential taxation measures that could support increased use of shared mobility. Options are currently being considered as part of preparations for the annual estimates process and in advance of Budget 2027.
My Department has found its ongoing engagement with the shared mobility sector to be very beneficial, particularly on policy development. In light of this, I am pleased to see that work has commenced on establishing a Shared Mobility Stakeholder Group in line with a commitment in the SMP Action Plan. The aim of this Group is to bring relevant public bodies and commercial shared mobility providers together in an effort to explore further opportunities for supporting the increased usage of shared modes, and will operate as a platform for discussing measures like the one referenced by the Deputy.
Question No. 236 answered with Question No. 235.
Question No. 237 answered with Question No. 227.
Departmental Strategies
Ceisteanna (238)
Albert Dolan
Ceist:238. Deputy Albert Dolan asked the Tánaiste and Minister for Finance the actions he is taking, or plans to take, to reduce the estimated annual economic cost of foetal alcohol spectrum disorder, FASD, to the State, which has been estimated at €4.6 billion per annum; whether he has considered the fiscal implications of FASD across health, education, social protection, disability, justice and employment services; whether his Department has undertaken any assessment of the return on investment associated with FASD prevention, diagnosis and early intervention measures; and if he will make a statement on the matter. [51030/26]
Amharc ar fhreagra
Reply not received from Department.
Tax Clearance Certificates
Ceisteanna (239)
Donna McGettigan
Ceist:239. Deputy Donna McGettigan asked the Tánaiste and Minister for Finance the reason the Revenue Commissioners have not responded to a request for a tax clearance certificate for a deceased person (details supplied) to allow their will to be executed; to confirm if current guidelines state that if someone has not heard back within 35 working days, they can execute the will; if he will instruct the Revenue Commissions to reply to all such requests in order to provide clarity for executors; and if he will make a statement on the matter. [51470/26]
Amharc ar fhreagraFreagraí scríofa
I am advised by Revenue that a letter of clearance - which confirms that there are no outstanding returns or liabilities arising on a deceased person’s estate, should be requested by the personal representative, prior to distributing the assets of the estate.
Revenue has informed me that in cases where a personal representative makes a complete and accurate submission to Revenue about the intended distribution of the assets of a deceased’s estate, Revenue undertakes to reply within 35 working days if a compliance intervention on the deceased’s or the estate’s return is to be conducted, or if further information is required. If Revenue does not reply within 35 working days, the personal representative who submitted a full and accurate clearance may proceed to distribute the deceased’s estate.
Having reviewed the case highlighted by the Deputy, Revenue advises that following receipt of a submission on this matter on 11th August 2025, Revenue corresponded directly with the appointed representative on the 10th September 2025 (within the allotted 35 working day period) to request the submission of an Income Tax Return for clearance to issue in this matter.
Revenue further advises me that a required return was received on 29 April 2026. Regretfully due to an administrative oversight, the return was not finalised at this time. Revenue apologises for this error. Revenue has now advised me the relevant return has been processed and a letter of clearance issued on 3 July 2026.
Finally, Revenue advises its website has further information on the bereavement process at: www.revenue.ie/en/life-events-and-personal-circumstances/death-and-bereavement/information-on-tax-after-a-bereavement/index.aspx
Ministerial Communications
Ceisteanna (240)
Sorca Clarke
Ceist:240. Deputy Sorca Clarke asked the Tánaiste and Minister for Finance when he last spoke formally with the UK Chancellor of the Exchequer. [50792/26]
Amharc ar fhreagraFreagraí scríofa
Ireland shares a close bilateral relationship with the United Kingdom, underpinned by strong cultural, political and economic ties. Our two-way trading relationship is worth €2.4 billion per week, bringing significant benefits to both economies. Underscoring this partnership is regular bilateral engagement on a range of issues of mutual concern.
On 5 May, I had a phone call with the Chancellor of the Exchequer to discuss recent developments in EU-UK relations. This followed on from a constructive in person meeting on 16 March as part of my Saint Patrick’s Day visit to London, during which we reiterated our commitment to deepening Ireland-UK relations.
Ireland’s Presidency of the Council of the European Union comes at an important moment in EU-UK relations, and I intend to remain in close contact with the Chancellor of the Exchequer throughout this time.
Departmental Policies
Ceisteanna (241)
Shane Moynihan
Ceist:241. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the main policy achievements of his Department since 22 January 2025; and if he will make a statement on the matter. [50801/26]
Amharc ar fhreagraFreagraí scríofa
Since 22 January 2025, the Department of Finance has delivered a number of policy achievements which include:
Previous PQ responses Dáil Question No. 424 (Ref: 30477/26) answered on 28 April 2026, Dáil Question No. 345 (Ref: 38754/25) answered on 15 July 2025, Dáil Question No 162 (Ref: 70523/25) 10 December 2025 and Dáil Question No 56 (Ref: 23076/26) 25 March 2026 respectively, summarised the policy achievements of my Department up to April 2026. I have included additional policy achievements since my last update in April in my response below.
Asset Covered Securities (Amendment) Bill
Following Government approval on 9 June 2026, my Department published the General Scheme of the Asset Covered Securities (Amendment) Bill, the main purpose of which is to update the legislation governing the issuing of asset covered securities (covered bonds) in Ireland.
The legislation will provide for a universal banking model as an alternative to the current specialist banking model. This will allow banks to issue asset covered securities without the need, as at present, to establish and maintain a specialist subsidiary for that purpose. This will simplify the framework and reduce costs.
It will also ensure that the framework is more accommodating of issuers who may wish to issue a programme of specifically “green” securities.
Credit Demand Survey
The SME Credit Demand Survey was published on 6 June 2026 covering the period January – December 2025. It is the most comprehensive survey of SME credit demand in Ireland covering over 1,500 SMEs. The survey continues to report on the core dataset built since 2011, while also ensuring that the survey is flexible enough to encapsulate emerging issues affecting the changing SME environment.
An tSeirbhís um Athbhreithniú Creidmheasa (the Credit Review Service)
An tSeirbhís um Athbhreithniú Creidmheasa (the Credit Review Service) was established on the 1 July 2026. The Credit Review Service is an independent body designed to assist small and medium-sized enterprises (SMEs), including farm enterprises, who have been refused credit or have had existing facilities reduced or withdrawn by a bank. It was established to provide an impartial and transparent review process for credit decisions made by banks. Where an application for credit of up to €3 million has been declined—or an existing facility reduced—the borrower can apply to the Service for an independent review. The establishment of the Credit Review Service reflects the Government’s commitment to ensuring confidence in the banking sector and supporting economic activity and growth in the SME sector.
Financial Literacy
Ireland’s first National Financial Literacy Strategy was published in February 2025. The focus of the five-year strategy is to improve levels financial literacy by working with Ireland’s financial literacy ecosystem – increasing cooperation, coordination and cohesion among stakeholders – and thereby supporting greater overall financial wellbeing and resilience.
In April 2026, I launched an invitation for Expressions of Interest for the role of financial literacy ambassadors for Ireland. The ambassadors will play a key role in promoting the National Financial Literacy Strategy and the EU Financial Literacy Strategy. They will also take part in an EU network of financial literacy ambassadors.
In June 2026, I launched a review of the Strategy’s 2025 Action Plan and a new action plan for 2026/2027 at the annual National Financial Literacy Stakeholder Forum. The new Action Plan contains more than 100 actions designed to further enhance financial confidence and resilience across society. These actions focus on key areas including saving, pensions, fraud awareness and investing, while also supporting consumers in understanding new opportunities such as the Government’s planned Investment Account, will be announced as part of the upcoming Budget.
State’s Shareholding in the Banking Sector
The State retains a 57.4 per cent shareholding in Permanent TSB. The board of PTSB announced a Formal Sale Process (“FSP”) on 30 October 2025. This process was conducted under the Irish Takeover Rules and resulted in the board unanimously recommending a cash offer from a subsidiary of BAWAG Group AG. The Tánaiste and Minister for Finance, with the agreement of Cabinet, committed to voting all of the Minister’s PTSB shares in favour of BAWAG’s cash offer. The FSP continues to be, conducted in accordance with the Irish Takeover Panel Rules and under the supervision of the Takeover Panel. The Recommended Cash Offer is envisaged to be implemented by means of a High Court sanctioned Scheme of Arrangement in Q4 2026 or Q1 2027.
Commencement of the Credit Union Strategy Project
The Programme for Government includes a commitment to develop a five-year strategy for the credit union sector. This work is now underway, following approval of a plan to determine the sector’s long-term strategic direction.
The Project Governance Board held its first meeting on 30 April, marking the initiation of the project. Members considered the Terms of Reference, governance arrangements, and overall scope of the strategy. These documents have now been approved and are published on the Department of Finance website.
At its second meeting on 18 June, the Board advanced plans for a sector-wide survey to allow credit unions to outline their strategic priorities and help shape the strategy. Members also considered arrangements for sector participation in the Strategy Committee and associated workshops, with both the survey and application process expected to open in July. The overall project is expected to take approximately 10 months, supported by a dedicated project team within the Department of Finance.
The Money Laundering, Terrorist Financing and Proliferation Financing National Risk Assessment and the accompanying Priority Action Plan
The National Risk Assessment (NRA) and the accompanying Priority Action Plan (PAP) represent significant policy achievements for the Department of Finance, demonstrating a coordinated and evidence-based approach to strengthening Ireland’s framework for combating money laundering and terrorist financing. The NRA provides a comprehensive assessment of the key risks facing the State, drawing on cross-governmental and stakeholder input to ensure a shared understanding of vulnerabilities, while the PAP translates these findings into a structured programme of targeted actions, assigning clear responsibilities and timelines for delivery. Together, they reflect the Department’s leadership in driving strategic policy development, enhancing inter-agency co-operation, and ensuring that Ireland remains aligned with evolving international standards, particularly those of the FATF.
OECD Side-by-Side Package Agreement
On 5 January 2026, a Side-by-Side Package Agreement on Global Minimum Tax was approved and adopted by the OECD / G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS), including Ireland. The Agreement delivers a solution which preserves the objectives of the Global Minimum Tax while allowing for co-existence with the US tax system and other qualifying regimes in the future. Officials continue to constructively participate in key discussions on implementation of the Side-by-Side Agreement and Pillar Two rules to agree further administrative guidance.
Budget 2026
Budget 2026 introduced a number of tax changes to support households, the housing market, enterprise, SMEs and the Agricultural sector and climate action. Many of these changes came into effect from 1 January 2026 with further measures such as reduced VAT on hospitality coming into effect on 1 July 2026.
Finance Bill 2026
A suite of measures to support businesses and households respond to the ongoing energy crisis have been put on a statutory footing in Finance Bill 2026 which is expected to be enacted before the end of July.
Tax Strategy Group
The 2026 meeting of the Tax Strategy Group was held on 9 June, with papers to be published shortly.
Business Supports
Ceisteanna (242)
Peadar Tóibín
Ceist:242. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance to outline the measures in place or planned to support businesses in rural communities to remain viable. [50884/26]
Amharc ar fhreagraFreagraí scríofa
This Government is committed to supporting and enhancing the sustainability of businesses in Ireland including those based in rural areas.
It is important to recognise the positive impact of a low corporate tax rate of 12.5% for businesses in Ireland including SMEs and rural based enterprises.
A range of tax-based enterprise supports are available to businesses and enterprises across the country. These incentives complement more regionally specific direct expenditure measures and schemes overseen by the Department of Enterprise, Tourism and Employment and its agencies.
A number of examples of relevant reliefs include:
• Capital Acquisitions Tax (CAT) Business Relief which provides relief from CAT in respect of gifts or inheritances of business property.
• Capital Gains Tax (CGT) Retirement Relief which is available to individuals disposing of any part of their business or farming assets, with specific provision for disposals to children or favourite nephews or nieces.
• Revised Entrepreneur Relief (RER) which provides a reduced 10 per cent rate CGT to entrepreneurs subject to a lifetime limit.
• Employment Investment Incentive (EII), Start-Up Relief for Entrepreneurs (SURE) and Start-Up Capital Incentive (SCI) which are key supports that help provide SMEs and start-ups with alternative funding sources, by incentivising investment in SME and start-ups.
Budget 2026 contained tax relief measures amounting to over €1 billion in supports to businesses and entrepreneurs, including those businesses in rural areas.
The reduction in the VAT rate on food and catering businesses and for hairdressing services from 13.5 per cent to 9 per cent took effect on 1 July 2026. 99 per cent of businesses operating in these sectors are SMEs, many of which are based in the regional towns and rural communities.
The increase in the Revised Entrepreneur Relief lifetime limit from €1 million to €1.5 million for disposals made from the 1st of January 2026 supports entrepreneurs including those in the small businesses.
As announced in Budget 2026, the Living City Initiative, a tax incentive which offers tax relief for money spent on refurbishing or converting homes and upgrading commercial properties, has been expanded to five regional centres: Athlone, Drogheda, Dundalk, Letterkenny, and Sligo.
A range of direct expenditure supports are also available to businesses, and details can be found online on the National Enterprise Hub.
As the Deputy will be aware, decisions on any potential amendments to current reliefs or the potential introduction of new tax reliefs are usually made in the context of the annual Budget and Finance Bill process and at the appropriate time.
Tax Code
Ceisteanna (243)
Conor D. McGuinness
Ceist:243. Deputy Conor D. McGuinness asked the Tánaiste and Minister for Finance the estimated full-year yield if the residential zoned land tax increased to 7%, if the land's annual value is based on 2025 figures. [50946/26]
Amharc ar fhreagraFreagraí scríofa
Residential Zoned Land Tax (“RZLT”) was introduced by section 80 of Finance Act 2021 to encourage the use of residential zoned and serviced land for the purposes of building homes. It is an annual tax which is calculated at 3% of the market value of land within its scope and is charged on 1 February each year beginning in 2025.
RZLT is a self-assessed tax which applies to land which has been zoned for residential use and is serviced. The tax aims to incentivise landowners to activate existing planning permissions for housing on land identified on maps published by Local Authorities as meeting this criterion, or to engage with planning authorities and seek planning permission in respect of such land. It is designed primarily as a behaviour changing measure rather than a revenue raising measure.
RZLT may be deferred where the relevant conditions are met — for example, in the 12-month period after the date of grant of planning permission or where residential development has commenced. Owners who complete development within the lifetime of their planning permission may never be obliged to pay the deferred tax. Where development is incomplete on expiry of the planning permission, a portion of the deferred tax may become payable based on level of completion. Deferred tax also falls due on the sale or transfer of a site outside of a group and must be paid before that transaction completes.
RZLT is due by 23 May each year.
I am advised by Revenue that collections for Residential Zoned Land Tax (RZLT) in respect of the 2025 period were €56.7 million. Using this as the basis for estimation, the annual additional yield of applying a 7% RZLT rate in 2025 is estimated to be €75.5 million. This is estimated on a straight line or pro-rata basis if the RZLT rate increased from 3% to 7%. The estimate also applies the pattern of deferrals and exemptions as recorded for the 2025 period.
Cost of Living Issues
Ceisteanna (244)
Albert Dolan
Ceist:244. Deputy Albert Dolan asked the Tánaiste and Minister for Finance the proposals under consideration to alleviate the rising cost of living in Ireland; and if he will make a statement on the matter. [50969/26]
Amharc ar fhreagraFreagraí scríofa
As the Deputy will be aware, Government has already intervened on a significant scale, with two packages of supports, worth over €1 billion, to help mitigate the impact of high energy prices on households and businesses.
The first package of supports, introduced at the end of March, reduced the tax on fuel, enhanced the Diesel Rebate Scheme and extended the fuel allowance by an additional four weeks.
A further package of measures was introduced in April. This further cut the tax on fuel, bringing the total reduction on diesel to 32 cent per litre, 27 cent per litre for petrol and 7.4 cent per litre for green diesel. The scheduled increase in carbon tax has also been delayed to later in the year, while support schemes have been introduced for the agricultural and haulage sectors.
Last week, the Government announced that the temporary reductions on fuel would be further extended until the end of August, but a pathway was also established to gradually unwind the tax on fuels to pre-conflict levels, striking the balance between responding to the pressures of today and maintaining our public finances on a sustainable pathway over the medium-term.
Of course, these temporary supports followed a range of permanent, sustainable measures introduced as part of Budget 2026, such as the extension of the reduced rate of VAT on gas and electricity and increases to social welfare payments.
This Government has shown that we will not hesitate to act when appropriate, but we have also made clear that the best way to provide assistance with the cost of living is through permanent, targeted measures introduced through the normal budgetary process.
Government will set out the parameters for Budget 2027 in the forthcoming Summer Economic Statement.
Revenue Commissioners
Ceisteanna (245, 246)
Ken O'Flynn
Ceist:245. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated annual loss to the Exchequer arising from VAT fraud, including missing trader intra-community fraud and carousel fraud, in each of the years 2021 to 2025; whether the Revenue Commissioners maintain any estimate of VAT fraud linked to shell companies established in the State; and if he will make a statement on the matter. [51046/26]
Amharc ar fhreagraKen O'Flynn
Ceist:246. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of Revenue Commissioners investigations into suspected VAT fraud involving shell companies in each of the years 2021 to 2025 and to date in 2026. [51047/26]
Amharc ar fhreagraFreagraí scríofa
I propose to take Questions Nos. 245 and 246 together.
I am advised by Revenue that it is not possible to provide statistics on investigations categorised by reference to "shell companies" or by specific fraud typology such as missing trader intra-community (MTIC) or carousel fraud. By way of explanation, I am advised that all Revenue compliance interventions are carried out under Revenue’s Compliance Intervention Framework (CIF) which takes a graduated response to risk based on taxpayer behaviour. Level 1 compliance interventions are aimed at supporting taxpayers by reminding them of their obligations and providing them with the opportunity to correct errors. Level 2 compliance interventions, carried out as either Audits or Risk Reviews, are risk-based reviews of information provided by taxpayers in their tax returns. Level 3 Investigations are focused on tackling high risk practices and cases displaying risks of suspected fraud and tax evasion.
Compliance interventions conducted under the CIF may encompass multiple tax heads and fraud indicators simultaneously. Therefore, it is not possible to provide a breakdown of compliance interventions relating to suspected VAT fraud involving shell companies in the manner requested. While a breakdown specific to shell companies is not available, Revenue has provided the total number of compliance interventions closed in the years 2021 – 2025 and in 2026 to date where VAT was within the scope of the intervention. Interventions included in these figures are at all levels of the CIF.
|
Year |
Number of Interventions Closed |
|
2021 |
24,052 |
|
2022 |
23,910 |
|
2023 |
25,025 |
|
2024 |
24,953 |
|
2025 |
26,739 |
|
2026 |
13,515 ( as of 30 June) |
Further, Revenue actively investigates serious and systemic tax fraud including VAT fraud and pursues indictable prosecutions through the criminal justice system. These measures serve as a critical deterrent against tax evasion including VAT fraud. The table below outlines the number of indictable prosecutions secured by Revenue for 2021 to the end June 2026, which include cases of VAT fraud:
|
Year |
Number of Indictable Cases |
|
2021 |
9 |
|
2022 |
9 |
|
2023 |
21 |
|
2024 |
20 |
|
2025 |
15 |
|
2026 |
8 (as of 30 June) |
I am advised by Revenue that while it does not report on an estimate of annual loss to the Exchequer arising from VAT fraud, including missing trader intra-community fraud and carousel fraud, it takes a comprehensive, risk-based approach to tackling VAT fraud, including MTIC and carousel fraud. Revenue actively participates in Eurofisc, an EU-wide, decentralised network established for the rapid, multilateral exchange of targeted data to combat cross-border VAT fraud. Through this network, Revenue collaborates with other EU Member States using early warning mechanisms to share immediate intelligence on fraudulent trading trends, carousel schemes, and missing trader networks. This information is integrated into Revenue’s domestic data analytics platforms, enabling designated liaison officials to quickly identify, disrupt, and dismantle fraudulent networks, including those involving entities with no genuine economic substance.
Question No. 246 answered with Question No. 245.
State Assets
Ceisteanna (247)
Eoin Ó Broin
Ceist:247. Deputy Eoin Ó Broin asked the Tánaiste and Minister for Finance the number of companies listed on the United Nations database of business enterprises operating in the occupied Palestinian territory in which the State holds shares; the names of any such companies; and if he will make a statement on the matter. [51048/26]
Amharc ar fhreagraFreagraí scríofa
I take it the Deputy is referring to the UN Human Rights Council database (the UN Database) identifying businesses involved in specific activities which was first issued in 2020, updated in June 2023 and most recently updated in September 2025.
A list of all ISIF investments at the end of 2025 is available in the NTMA Annual Report for 2025 which was recently published.
ISIF has, to date, completed several divestment programmes and excluded investments from the Fund. Exclusion is used on a limited basis, reflecting exclusions mandated by legislation including the Fossil Fuel Divestment Act 2018 and the Cluster Munitions and Anti-Personnel Mines Act 2008 and exclusions on sustainable investment grounds including tobacco, nuclear weapons and certain companies on the UN Database.
ISIF has taken an investment decision to divest from six companies, all of which remain on the updated UN Database, with a total value at the time of the divestment decision of approximately €2.95m. The six companies are Bank Hapoalim BM; Bank Leumi-le Israel BM; Israel Discount Bank Ltd; Mizrahi Tefahot Bank Ltd; First International Bank Ltd and Rami Levi Chain Stores Ltd.
The NTMA also divested from directly held Sovereign bond holdings within the Global Portfolio across Egypt, Israel, and Jordan in July 2025.
It is important to say that ISIF has complete independence in implementing its investment strategy under the NTMA Acts through an investment committee that reports to the NTMA's board.
Legislation underpinning ISIF, reflects a commitment to be a responsible investor as steward of public assets by protecting and enhancing both the long-term value of the ISIF and the reputation of NTMA in how it delivers its mandate, as manager and controller of the ISIF.
The type of companies on the UN database where ISIF still has holdings are ones that operate all over the world and that ISIF's investment in them represents a very small proportion of its overall investments.
Divestment from these companies does not mean that they would stop deriving income from activities in the OPT.
ISIF’s exposure to the UN Database List of 158 enterprises both direct and indirect as of year-end 2025 are as follows: Airbnb INC, Altice International, Booking holdings, Heidelberg Materials and Motorola Solutions.
Tax Code
Ceisteanna (248)
Martin Kenny
Ceist:248. Deputy Martin Kenny asked the Tánaiste and Minister for Finance the formula used for calculating the flat rate of tax for farmers; and the reason the flat rate changes from year to year while the livestock rate remains the same. [51138/26]
Amharc ar fhreagraFreagraí scríofa
The VAT treatment of goods and services is subject to the requirements of EU VAT law with which Irish VAT law is obliged to comply. In accordance with the EU VAT Directive, farmers can elect to register for VAT or can remain unregistered.
Under VAT law, unregistered farmers can avail of the Flat-rate Farmers Scheme, an administrative simplification arrangement unique to the farming sector, which allows farmers to remain unregistered for VAT – thereby remaining outside the VAT system and avoiding the burden of registration and filing – and yet be compensated on an overall basis for the VAT incurred by such farmers in the course of their business. As is normal for VAT-unregistered businesses, unregistered farmers are not entitled to reclaim VAT incurred on the various individual inputs used in their farming business. However, the Scheme allows unregistered farmers to add and retain a percentage charge (known as the “flat-rate addition”) onto the amount they invoice VAT-registered businesses whom they supply with agricultural goods and services, in the course of their farming business. The flat-rate addition is not tax; it is an amount that unregistered farmers availing of the flat-rate scheme are permitted to charge on top of their selling price and to retain.
The flat-rate scheme is governed by Articles 295 to 305 of the EU VAT Directive and, as required under Article 296, the level of the flat-rate addition is reviewed annually by reference to macro-economic data for the preceding three years. The purpose of the review is to ensure that the flat-rate percentage in force continues to allow the unregistered farming sector to be fully compensated, on an overall basis, for the VAT it incurs across all its inputs. If the review indicates that the flat-rate percentage needs to be changed, then it is re-set under law in the Finance Act.
Using relevant data from the Central Statistics Office, the following formula is calculated each year:
Flat Rate % = (VAT Incurred by Unregistered Farmers on Inputs ÷ Agricultural Output of Unregistered Farmers) × 100
The figure for the input VAT is estimated by applying the relevant VAT rates to each expenditure category, and excluding the proportion attributable to VAT-registered farmers. This input VAT figure is then divided by the value of agricultural output of unregistered farmers, in order to produce the annual rate. The rate applied in legislation is a 3-year rolling average of the calculated annual rates.
In any given year, the review may result in an upward or downward change to the flat-rate addition, or it may leave the rate unchanged. In each case, however, the percentage applied is the one shown to give the unregistered farming sector full compensation for its input VAT, as allowed by the Directive. Overcompensation is not allowed under the Directive.
The Deputy is also asking about the livestock rate of VAT. As permitted by the EU VAT Directive, Ireland applies a super-reduced rate of 4.8% to the supply of livestock by a VAT-registered business. In this regard, livestock means live cattle, sheep, goats, pigs and deer, and horses normally intended for use in the preparation of foodstuffs or in agricultural production. A VAT-registered business that supplies livestock is obliged to account for the VAT on the sale in the normal way as part of its regular VAT return. Unlike the flat-rate addition, Ireland is not required under the Directive to review the livestock rate of VAT annually, and the super-reduced rate of 4.8% has been in place for many years.
By design, the flat-rate percentage ensures that unregistered farmers continue to be compensated on an overall basis for the VAT incurred across the complete range of the inputs. The formula takes account not only of the inputs taxed at the livestock rate of 4.8%, but also those taxed at the VAT standard rate of 23%, the reduced rate of 13.5%, the second reduced rate of 9%, and those subject to the VAT zero rate. Where any of those VAT rates are changed, the formula ensures that there is a direct follow-through into the calculation of the flat-rate percentage. Therefore, the formula used ensures that the flat-rate calculation fully reflects, on a continuing basis, the actual VAT exposure of the flat-rate farming sector.
Tax Exemptions
Ceisteanna (249)
Danny Healy-Rae
Ceist:249. Deputy Danny Healy-Rae asked the Tánaiste and Minister for Finance to give urgent consideration to an issue (details supplied); and if he will make a statement on the matter. [51179/26]
Amharc ar fhreagraFreagraí scríofa
The Department of Finance receives pre-Budget submissions from a wide range of stakeholders in advance of each Budget and all are given consideration as part of the annual policy cycle.
Proposals for new tax expenditures are examined by reference to the Department of Finance Tax Expenditure Guidelines, which outline the Government’s approach to when tax expenditures are best used, noting that these narrow the tax base, and how they should be evaluated.
With regard to rural pubs, the Department has received and acknowledged a submission from the Vintners’ Federation of Ireland proposing an On-Trade Sustainability Scheme. As this proposal is a targeted tax incentive, consideration of European State aid compatibility would also be required.
The Government is conscious of the challenges facing all businesses in the current economic climate, including the pub sector. The Cost of Business Advisory Forum is working to look at the structural issues that are driving up costs and the steps that could be taken to mitigate them. A range of direct expenditure supports are also available to businesses, and details can be found online on the National Enterprise Hub.
There are a number of existing tax supports available to all businesses, including the on-trade. These are intended to encourage investment in the economy and in particular in indigenous SMEs. These measures provided for by Part 16 of the Taxes Consolidation Act 1997 include the Employment Investment Incentive the Start-Up Relief for Entrepreneurs and the Start-Up Capital Investment.
In addition, the Government announced two energy support packages earlier this year which included temporary excise rate reductions for auto fuels and Marked Gas Oil and an enhancement to the Diesel Rebate Scheme. Government also announced the deferral of the planned 1 May carbon tax rate increase until 14 October 2026. While no Government can fully insulate against energy price shocks, these measures provide support to households and the broader economy by alleviating some of the financial pressures arising from fuel price increases.
It is also worth noting that there has been no general increase in excise duty rates for alcohol since in 2014. While the retail price of beer has risen over that period, the excise duty has remained unchanged and, therefore, the total tax as a percentage of the retail price of each pint is now lower than it was more than a decade ago.
Notwithstanding the above, the matters raised in the submission will continue to inform ongoing policy considerations in the context of the budgetary process.
Tax Credits
Ceisteanna (250)
Richard Boyd Barrett
Ceist:250. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the total annual cost to the Exchequer of the rental tax credit in 2024 and 2025; the projected cost in 2026; the number of people claiming rent tax credit in each year; and if he will make a statement on the matter. [51296/26]
Amharc ar fhreagraFreagraí scríofa
The Rent Tax Credit (RTC) was introduced by the Finance Act 2022 and may be claimed by taxpayer units in respect of qualifying rent paid in 2022 and subsequent years to end-2028. A taxpayer unit is either an individual with any personal status who is singly assessed or a couple in a marriage or civil partnership who have elected for joint assessment, in which case they are counted as one taxpayer unit.
The value of the credit for 2022 and 2023 was €500 for a singly assessed individual and €1,000 for a jointly assessed couple. For later years, the value of the credit increased to €1,000 for a singly assessed individual and €2,000 for a jointly assessed couple.
The extent to which a taxpayer unit benefits from a tax credit, through a reduced tax liability and/or receipt of a refund for overpayment of a tax liability, is determined by their gross tax liability and the use of other tax credits and reliefs. Taxpayers who claim the RTC may not benefit from this credit as a result of other reliefs, deductions and tax credits already reducing their net tax liability to nil.
It should be noted that, PAYE taxpayers have four years after the year end in which to file a F12 tax return and make a claim for credits and reliefs to which they are entitled.
379,020 taxpayer units claimed the RTC for 2024, with 335,030 of these taxpayer units benefitting from it, resulting in an estimated cost of €363 million.
These numbers include both PAYE and self-assessed taxpayer units.
Data on claims by self-assessed taxpayers are not yet available for 2025 and 2026 as the filing deadline in relation to 2025 is in November 2026 and in relation to 2026 is in November 2027. As a result, information on the total cost of this credit for 2025 and 2026 will not be available until mid-2027 and mid-2028 respectively, once returns are processed and the data is available for analysis.
The following RTC statistics for 2025 and 2026 refer only to claims by PAYE taxpayer units. Revenue further advises that 303,590 taxpayer units have claimed the RTC for 2025, with a total credit claim value of approximately €315 million. 68,260 taxpayer units have claimed the RTC for 2026. The data represents the 2025 and 2026 claims as of 15 June 2026.
The Budget 2026 Tax Policy Changes document sets out an estimated Exchequer cost of the RTC of €350 million for 2026.