Written Answers Nos. 63-82
63. Deputy Carol Nolan asked the Tánaiste and Minister for Finance to state or estimate the original establishment cost of the National Asset Management Agency (NAMA), including the initial cost of acquiring loans, bad debts and properties; and the total net return to the State from NAMA in the intervening period, taking account of inflation where possible. [52075/26]
Amharc ar fhreagraThe National Asset Management Agency (NAMA) was established in 2009 as part of the State's response to the global financial crisis, with the objective of acquiring and working out impaired property-related loans from participating financial institutions.
NAMA acquired loans from five participating institutions with a total par value of approximately €74 billion. The consideration paid by NAMA for those loans was €31.8 billion, comprising €30.2 billion of senior debt and €1.6 billion in subordinated debt. The independently assessed market value of the acquired loans at the time was approximately €26.2 billion, with an additional State aid uplift of €5.6 billion applied to support the banking system.
In relation to establishment costs, NAMA received a working capital loan of €250 million from the Minister for Finance in May 2010 to fund establishment and operating costs. This loan, together with accrued interest, was repaid in full by NAMA later that year. NAMA also received a temporary equity-related loan of €49 million from the Minister for Finance in March 2010, which was similarly repaid in full, with interest, in February 2011. NAMA's annual operational and administrative costs have been published in its Annual Reports and Financial Statements throughout its existence.
NAMA has now substantially completed its mandate. It redeemed its €30.2 billion of senior debt in 2017, three years ahead of schedule, and fully repaid its €1.6 billion of subordinated debt in 2020, leaving the Agency debt free.
NAMA will deliver an overall lifetime contribution to the State of approximately €5.6 billion. This comprises approximately:
• €4.7 billion in cash transfers to the Exchequer;
• More than €450 million in corporation tax; and
• The transfer of assets valued at approximately €425 million to the Land Development Agency to be retained in State ownership.
In addition, NAMA fully recovered the €31.8 billion it paid for the acquired loan portfolio, including the full recoupment of the €5.6 billion State aid uplift that was applied above the portfolio value of €26.2 billion.
The Comptroller and Auditor General has estimated that NAMA will achieve a lifetime rate of return of approximately 6.8%, which exceeds the expectations that existed at the time of its establishment during the financial crisis.
As regards inflation adjustment, neither NAMA nor the Department routinely publishes inflation-adjusted estimates of its lifetime financial contribution. However, even when viewed over the full duration of its operations, NAMA not only recovered its acquisition costs but generated a significant surplus for the State while also contributing to wider economic objectives, including the stabilisation of the banking system, the restoration of confidence in financial markets and the facilitation of substantial housing and commercial development activity.
64. Deputy Colm Burke asked the Tánaiste and Minister for Finance the number of meetings of the Working Party on Tax Questions, including meetings dealing with indirect taxation, that are scheduled or expected to take place during the Irish Presidency of the Council of the European Union; whether the revision of the Tobacco Taxation Directive is expected to feature on the agenda of any such meeting; and if he will make a statement on the matter. [52118/26]
Amharc ar fhreagra65. Deputy Colm Burke asked the Tánaiste and Minister for Finance whether Ireland intends to table or support a Presidency compromise text on the revision of the Tobacco Taxation Directive during its Presidency of the Council of the European Union; whether he expects the file to be brought to ECOFIN for political agreement before the end of the Irish Presidency; and if he will make a statement on the matter. [52119/26]
Amharc ar fhreagra66. Deputy Colm Burke asked the Tánaiste and Minister for Finance whether, in seeking agreement on the Tobacco Taxation Directive, Ireland will support the inclusion of novel nicotine products, including e-cigarettes, heated tobacco products and nicotine pouches, within the EU excise framework; whether Ireland supports minimum excise rates that reflect public-health objectives as well as internal-market considerations; and if he will make a statement on the matter. [52120/26]
Amharc ar fhreagraI propose to take Questions Nos. 64, 65 and 66 together.
Ireland holds the Presidency of the Council of the EU from 1 July until 31 December 2026.
The Department of Finance expects to chair approximately fifteen meetings of the Working Party on Tax Questions to discuss current EU tax matters, including the recast Directive on Administrative Cooperation, VAT and Tobacco legislation. The exact number of meetings may change depending on progress made and whether opportunities arise to advance discussions on the proposals in question.
Ireland remains committed to reaching agreement on a broad range of files that are under discussion or due to be presented during our Presidency.
In July 2025 the European Commission published its proposal for a recast of the Tobacco Taxation Directive. The proposal involves an increase in minimum tax rates for traditional tobacco products, expansion of the Directive’s scope to encompass newer products and an extension of the Directive to encompass raw tobacco, so as to help in the fight against illicit manufacturing.
As outlined in Ireland’s official Presidency Policy Programme, a priority for the Irish Presidency is pursuing agreement among Member States on the Tobacco Tax Directive. We will assess the progress of discussions over the coming months and aim to bring the file to ECOFIN when appropriate.
Over the last number of months, under the Danish and Cyprus presidencies, officials from the Department of Finance and the Revenue Commissioners have actively and constructively engaged in discussions at Council. These officials will chair the negotiations with an intention to reach agreement amongst Member States. It is important to note that, as with all tax files, unanimity will be required to secure agreement on the file.
As with all legislative files and Council processes over the course of the Presidency, Ireland will act as an honest broker in working with all Member States to understand their views in seeking to progress this file.
67. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether his Department is considering any changes to the deemed disposal rules applying to exchange traded funds and certain investment funds as part of Budget 2027; and if he will make a statement on the matter. [52152/26]
Amharc ar fhreagraThe deemed disposal rule is an anti-avoidance measure that applies to investments in Irish domiciled investment funds and life assurance products, as well as equivalent offshore funds and certain foreign life assurance products. It was introduced in Finance Bill 2006 to prevent the indefinite roll-up of income and gains, and the associated loss of tax to the Exchequer, under the gross roll-up regime.
Under the deemed disposal rule, tax is levied eight years after an investment is made, and every subsequent eight years, regardless of whether a disposal has in fact occurred. The tax is levied on any gain in the value of the investment from the date of acquisition to the date of the deemed disposal. On the ultimate disposal of the investment, any tax paid is allowed as a credit against the final tax liability.
I acknowledge the complexities associated with the deemed disposal rule, but as articulated in the Funds Sector 2030 review (Funds Review), any changes to this rule requires guardrails to protect the Exchequer and ensure that appropriate tax is paid. A balance between supporting retail investment while retaining important and necessary anti-avoidance protections, taking account of potential Exchequer impacts, is required and incredibly important.
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 on 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 European Commission’s Savings and Investment Account recommendation, and the Funds Review, including the issue of the deemed disposal rule, into consideration.
As I announced at the first annual Savings and Investment Forum, on 31 March, a 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 allow individuals to grow their savings more efficiently. My officials are continuing to engage with experts and 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 roadmap is expected to be published in summer 2026.
68. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance to provide an update on the revised disabled drivers and disabled passengers scheme; and if he will make a statement on the matter. [52185/26]
Amharc ar fhreagraThe Deputy should note that my Department and I share concerns that the Disabled Drivers and Disabled Passengers Scheme or DDS is no longer fit-for-purpose and believe it should be replaced with a needs-based, grant-led approach for necessary vehicle adaptations that could serve to improve the functional mobility of the individual.
Under the aegis of the Department of the Taoiseach, the sub-group convened to progress the National Disability Inclusion Strategy proposals for a needs-based, grant-aided, modern vehicle adaptation supports to replace the DDS, generated a report that was submitted to the Department of the Taoiseach. In considering this report, it has been proposed that a new grant-based scheme be developed and led by the Department of Transport.
The Department of Transport is beginning the development of this new scheme. The existing DDS remains with the Department of Finance and will continue to be reviewed in the context of new scheme developments by the Department of Transport.
As the Deputy will be aware, when this government took office, we committed to a step change in the delivery of supports and services for people with disability and their families.
Budget 2026 is the first step in delivering on this ambition, providing some €3.83 billion to specialist disability services next year, an unprecedented increase of €618 million, or almost 20%.
This funding will be vital in delivering the National Human Rights Strategy for Disabled People. The commitment to develop a new scheme by the Department of Transport, and in this context review the Disabled Drivers and Disabled Passengers Scheme, are strong commitments in this strategy.
69. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance given his acknowledgement of the limitations of the Revenue Commissioners Ready Reckoner in accurately forecasting the Exchequer yield from tobacco excise increases (details supplied), if he will use an improved model explicitly incorporating behavioural responses such as product substitution, switching to illicit tobacco products or cross-border purchasing; his views on whether this would more accurately forecast yields from excise increases compared to the current approach; and if he will make a statement on the matter. [52194/26]
Amharc ar fhreagraI am advised by Revenue that the Ready Reckoner is designed as a short-term fiscal costing tool which shows the projected Exchequer costs and yields of possible changes to rates for a range of taxes. Its purpose is to provide a reasonable estimate of the immediate Exchequer impact of a tax-rate change, it is not, and is not intended to be, a medium to long-term behavioural forecasting model.
Revenue has considered whether explicitly incorporating behavioural parameters, such as substitution to illicit products, cross-border purchasing, or switching between product categories would improve the accuracy of its estimates. Revenue's assessment is that doing so would not necessarily produce a more reliable forecast over the short term. Such parameters are, by their nature, subject to considerable uncertainty and depend on assumptions that are difficult to validate in advance. Incorporating these into a deterministic costing model risks introducing a false degree of precision into estimates that would remain inherently uncertain over the long term.
It is important to note, however, certain behavioural responses are accounted for by the Ready Reckoner. For example, the model includes a price elasticity of demand coefficient that estimates the expected reduction in consumption associated with a given price increase, directly capturing anticipated behavioural responses to a price increase. In addition, the baseline from which the Ready Reckoner projects forward is adjusted to reflect the most recently available data on actual tobacco products volumes released for consumption, while controlling for seasonal patterns. Because this baseline already incorporates the ongoing structural decline in tobacco consumption, the projected yield from a rate increase must be understood in that context. Where consumption volumes are falling, a rate increase may in practice serve to maintain Exchequer receipts at or near existing levels rather than generating additional net revenue above the prior year's outturn. In this way, prior behavioural responses, including substitution effects, reduced consumption, and shifts in purchasing patterns arising from previous excise increases, are embedded in the baseline before the short-term projection is applied. Revenue also conducts periodic surveys of the illegal tobacco market, the results of which inform its understanding of the broader consumption landscape. Behavioural responses are therefore captured through both the model's elasticity parameter and through evidence-based adjustments to the consumption baseline, rather than through additional deterministic assumptions that may prove unreliable.
The current methodology which applies a conservative short-term price elasticity of demand to observed consumption volumes represents an appropriate approach to estimating the fiscal impact of TPT changes for short term change. Revenue keeps its methodologies under ongoing review and will continue to refine its approach as further evidence becomes available.
70. Deputy Pádraig Mac Lochlainn asked the Tánaiste and Minister for Finance if he is considering a VAT reduction for the sale of products made by Irish craft workers. [52209/26]
Amharc ar fhreagraThe VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the VAT Directive provides that all goods and services are liable to VAT at the standard rate unless they are exempt from VAT or fall within Annex III of the Directive, in which case lower VAT rates may apply subject to certain rules. Currently Ireland has a standard VAT rate of 23% and two reduced rates of 13.5% and 9%.
Article 98 of the Directive provides that Member States may apply a maximum of two reduced rates no less than 5% to the categories listed (with a cap of 24 categories) in Annex III. Annex III does not specifically include supplies of craft items. Consequently, Ireland cannot apply a reduced rate for the sale of products made by craft workers.
71. Deputy Gillian Toole asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will consider the introduction of free access to OPW sites to people with disabilities and children under 18 years of age; and if he will make a statement on the matter. [52107/26]
Amharc ar fhreagraThe Office of Public Works (OPW) is responsible for conserving, maintaining, managing and presenting Ireland’s national heritage estate.
Free admission for persons with disabilities and their carers is a permanent initiative operated by the OPW which is designed to remove financial barriers to cultural engagement.
Under this scheme, which was established in May 2018, persons with disabilities and their carers are granted complimentary access to all fee-paying OPW heritage sites nationwide.
The Free Admission for Under 12's scheme is also a permanent initiative that operates all year round.
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.
These schemes operate alongside other initiatives, including discounted student rates, free admission for primary and post-primary schools, the Heritage Card, and the “Free First Wednesday" initiative, the latter of which provides the public with access to heritage sites nationwide free of charge on the first Wednesday of every month.
To complement the above initiatives, the OPW has also periodically piloted initiatives—such as free admission for Under 18s (12-17 years old) during Heritage Week to further promote heritage awareness among youth cohorts.
The OPW remains committed to reviewing these access policies regularly to ensure our heritage estate continues to deliver maximum educational, social, and economic benefits to communities across Ireland.
72. Deputy Gillian Toole asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the reason the Office of the Protected Disclosures Commissioner applies S.I. No. 367/2020, Prescribed Persons for the bodies responsible for safeguarding and not S.I. No. 233/2025, aligning them with the primary Protected Disclosures (Amendment) Act 2022; and if he will make a statement on the matter. [52108/26]
Amharc ar fhreagraI would like to thank the Deputy for her question.
The Office of the Protected Disclosures Commissioner (OPDC) operates within the framework of the Protected Disclosures Act 2014, as amended by the Protected Disclosures (Amendment) Act 2022. The list of prescribed persons is set out in the Protected Disclosures Act 2014 (Disclosure to Prescribed Persons) Order 2020 (S.I. No. 367 of 2020), as subsequently amended by the Protected Disclosures Act 2014 (Disclosure to Prescribed Persons) (Amendment) Order 2025 (S.I. No. 233 of 2025).
S.I. No. 233 of 2025 does not replace S.I. No. 367 of 2020 in its entirety. Rather, it amends the Schedule to the 2020 Order by updating a number of prescribed persons and descriptions of matters within their remit, as well as adding and removing certain entries. Accordingly, the 2020 Order, as amended, continues to provide the statutory basis for the prescribed persons regime.
The OPDC is required to have regard to the current prescribed persons framework as provided for in law, including all amendments in force. Any reference to S.I. No. 367 of 2020 should therefore be understood as a reference to the principal Order as amended by subsequent statutory instruments, including S.I. No. 233 of 2025.
I am advised that there is no inconsistency between the operation of the OPDC and the provisions of the Protected Disclosures (Amendment) Act 2022. The prescribed persons list has been updated through the statutory amendment process provided for under section 7 of the Protected Disclosures Act 2014, and the current list is publicly available on my Department's website.
73. Deputy Réada Cronin asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number of vacant OPW or HSE buildings assessed as potentially suitable for youth services; whether any have been offered to youth organisations; and if not, to outline the process by which youth organisations may access such buildings. [51915/26]
Amharc ar fhreagraThe Office of Public Works (OPW), like other State bodies, is obliged to follow central Government policies on the disposal of surplus properties and the arrangements involved are set out in the following Department of Public Expenditure and Reform (DPER) Circulars:
• Circular 11/2015: Protocols for the Transfer and Sharing of State Property Assets
• Circular 17/2016: Policy for Property Acquisition and for Disposal of Surplus Property
The OPW’s Policy in managing vacant, surplus properties is firstly, to establish if the property is required for alternative State use, including the potential for it to be re-purposed for either Government Departments or the wider public service. A number of strategic properties are retained in anticipation of potential State use/development in line with service demands arising from Government policy changes to public service provision.
Secondly, if no State use is identified, the OPW considers if open market disposal is an option, depending on prevailing market conditions.
Thirdly, the OPW may consider community involvement, subject to a detailed submission that demonstrates that the community or voluntary group seeking to use the property has the means to insure, maintain and manage it in order to reduce costs to the Exchequer.
The policy of the OPW is that a property will only be disposed of when it has been established with absolute certainty that there is no alternative State requirement for it with the initial phase of the disposal process focusing on identifying an alternative State use for each vacant and surplus property.
Details of each surplus and vacant property are circulated by the OPW to other Central Government Departments, such as the Department of Children, Equality, Disability, Integration and Youth, Department of Justice, Home Affairs and Migration, the Department of Education and Youth and the Department of Further and Higher Education, Research, Innovation and Science, the Land Development Agency as well as other State bodies such as the Health Service Executive and the relevant local authority.
Properties identified as being surplus to the OPW’s requirements are also made known to other public sector bodies using the State Property Register. In this way State bodies, including those involved in the provision of youth services, can readily identify properties that are surplus to requirements and engage directly with the OPW to establish if one of its surplus properties meets their needs.
The bodies and agencies governed by the Protocols for the Transfer and Sharing of State Property Assets (DPER circular 11/2015) are classified as all ‘parties’ with a legal entitlement to acquire or otherwise hold State property, including but not limited to the following:
- Central Government;
- State bodies or agencies;
- The Health Service Executive;
- Local Government (namely, each Local Authority)
Although the Protocols do not expressly provide for the transfer as set out in your question, the OPW is agreeable to engaging with Local Authorities or other State agencies who may have an interest in acquiring a property in order to facilitate a youth organisation.
As the Health Service Executive (HSE) is responsible for the management of its property estate, queries regarding these properties should be directed to the HSE.
74. Deputy Malcolm Byrne asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide the amounts by which his Department or agencies within the aegis of his Department that has been defrauded as a result of a cyberattack; and the total amount which has been recovered for each of the years 2021 to 2025, and to date in 2026. [51989/26]
Amharc ar fhreagraI wish to advise the Deputy that there have been no instances of my Department, or any of the bodies under its aegis, being defrauded as a result of a cyber attack during the period in question.
75. Deputy Mairéad Farrell asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the reason the OPW failed to commence construction on a single major flood relief scheme, as reported in the Public Service Performance Report 2025; to provide details of the two target projects that did not commence construction in 2025; and if he will make a statement on the matter. [52052/26]
Amharc ar fhreagra76. Deputy Mairéad Farrell asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the reason the OPW only delivered substantial completion on one of their target of four major flood relief schemes as reported in the Public Service Performance Report 2025; to provide details of the three target projects that were not substantially completed in 2025; and if he will make a statement on the matter. [52053/26]
Amharc ar fhreagraI propose to take Questions Nos. 75 and 76 together.
The Office of Public Works (OPW) is leading the delivery of an ambitious national programme to protect against risk from river and coastal flooding, informed by the 29 Flood Risk Management Plans developed under the National Catchment-based Flood Risk Assessment and Management (CFRAM) Programme.
Nationally, significant progress is being made. To date, the OPW has invested some €590m in 57 completed flood relief schemes, which protect 13,640 properties nationwide and provide an economic benefit in damages and losses avoided estimated to be in the region of €2bn.
The OPW is currently progressing some 100 flood relief schemes in partnership with local authorities nationwide. Each scheme's progress is monitored against a project programme, aligned with international project-management best practice. Targets are monitored closely on an ongoing basis by the OPW and the local authorities and are reported publicly at defined points in time.
While all parties strive to expedite and progress capital flood relief works with the minimum delay, the process is lengthy and detailed and unforeseen issues may arise. Major flood relief schemes are large multi-annual civil engineering projects and involve complex engineering and construction operations that can impact on people's living, built and natural environment. They entail extensive landowner and stakeholder engagement and detailed environmental assessments and mitigation measures. Detailed technical analysis is required to establish the most appropriate solution, technically and environmentally, from a range of possible design options. The delivery process is lengthy and follows a number of stages from feasibility through preliminary design, planning, detailed design and construction.
Four flood relief schemes were monitored for completion in 2025. While three of those flood relief schemes did not ultimately achieve completion within that year, the flood relief scheme at Springfield (in County Clare) reached substantial completion in August 2025.
The completion of the remaining three schemes was delayed due to the following reasons:
Objections to a CPO and ongoing negotiations with a landowner.
Agreement with a landowner regarding third-party utility infrastructure on lands delaying the final civil construction works to be completed on the scheme.
Upon commencement of works, a programme extension was necessary due to complexity of tunnelling operations.
I am pleased to announce that, of those schemes, the River Wad (Phase 1B) Flood Relief Scheme has recently been completed, in partnership with Dublin City Council. Works are continuing on the remaining two projects, and it is anticipated that substantial completion will be achieved imminently.
The OPW completed advance works at Clieveragh (County Kerry) in 2025 to protect an additional 57 properties.
The two schemes that did not commence construction in 2025 (Arklow and Ballyhale) were delayed due to:
Revisions to drawings for planning and extended landowner negotiations and agreements.
Additional archaeological mitigation post investigation, and analysis post the Storm Herminia event in January 2025.
Under the OPW-funded Minor Flood Mitigation Works and Coastal Protection Scheme, completed local authority projects during 2025 increased to provide protection to 8,070 properties nationwide.
77. Deputy John Paul O'Shea asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will provide an update on the development of Doneraile House and grounds; and if he will make a statement on the matter. [52154/26]
Amharc ar fhreagraDoneraile Court and Estate came into the care of the OPW in 1994 and significant investment has been made in the conservation and presentation of the Estate. In 2023, Doneraile attracted more than half a million visitors (523,800) to the parkland with over 9,000 ticketed visitors to the House.
In terms of the restoration of Doneraile Court, in 2019, the ground floor was restored and opened to the public with the pleasure grounds opening in 2020. In 2023, the conservation of the first floor was completed with the House fully opened to the public. This phase of works focussed on improved universal access with this installation of a lift and a Changing Places facility.
A Conservation Management Plan (CMP) for Doneraile was published in 2023. The plan identified the Conservatory (Orangery), built in 1825-6 and taken down in the early 1970s, as an important missing feature on the site. A feasibility study of options for reconstruction of the Orangery and potential uses to complement and enhance the visitor experience has been completed. The OPW is now developing the Preliminary Business Case required under the Public Spending Code for appointment of an expert design team to develop a scheme to bring to planning.
Restoration and upgrade works at Doneraile are ongoing, with works in 2024 including the restoration of the gates to the Haggard and American Gardens, site access and improvement works, and new planting in the formal gardens and woodlands. Works underway and planned for 2025/2026 include repairs to the boundary wall, garden works, renewal of some of the interior exhibits and the upgrading of the public bathrooms.
78. Deputy John Paul O'Shea asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the capital funding that has been allocated, or is proposed to be allocated, for public infrastructure projects in Cork north west under the National Development Plan during 2026 and 2027; if he will outline the projects included; and if he will make a statement on the matter. [52155/26]
Amharc ar fhreagraAs Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitisation I am responsible for setting the overall capital allocations across Departments and for monitoring monthly expenditure at Departmental level.
The responsibility for the management and delivery of individual investment projects or sectoral policy strategies, within the allocations agreed under the National Development Plan (NDP), rests with the individual sponsoring Department in each case. Each Minister is responsible for deciding on the priority programmes and projects that will be delivered under their remit within the NDP and for setting out the timelines for delivery. Expenditure is therefore allocated and monitored on a Departmental basis and not a geographical basis.
More broadly, the achievement of balanced regional development is a key priority of this Government and is at the heart of Project Ireland 2040, which includes the National Planning Framework (NPF), which sets out the overarching spatial strategy for the next twenty years, along with the National Development Plan.
Since Project Ireland 2040 was first launched in 2018, the Government has overseen the delivery of many impactful NDP projects across the country, including for example across county Cork such as the Dunkettle Interchange upgrade and new platform at Kent train station, Library improvements in Kinsale and Macroom, new wards at Mallow General Hospital, water projects in Bandon, Cork City, Cork Lower Harbour and Skibbereen and in 2025 alone, delivering capital works for 24 schools across the county.
Progress in achieving balanced regional development and detailing the delivery of the NDP is monitored through regular updates of the Project Ireland 2040 capital investment tracker and MyProjectIreland interactive map viewer. The capital investment tracker provides a composite update on the progress of all major investments with an estimated cost of greater than €20 million. Accompanying the tracker, the myProjectIreland interactive map details projects across the country and provides details on specific projects by county, and contains smaller investments such as schools, healthcare facilities and social housing projects. Search facilities allow users to view projects in their regional area, by city, by county or by eircode. Both the capital tracker and the map are available on gov.ie and will provide the Deputy with specific detail on projects delivered, and status of works ongoing in Cork, including progress on the following projects:
• new Divisional Headquarters for An Garda Síochána and town revitalisation projects in Macroom
• Residential Care facilities in Millstreet and in Kanturk Community Hospital
• the Charleville Town Centre Renewal Project and
• Flood relief protecting about 90 properties at Ballybourney and Ballymakeera.
Furthermore, under the Town and Village Renewal Scheme €300,000 has been allocated for the construction of a village centre plaza area and enhanced streetscape in Rathcormac village, and €50,000 has been allocated for the renovations for a community hall and outdoor recreation space and garden in Mitchelstown. And under the Rural and Regional Development Fund €3.2 million has been allocated for a Regional Development Centre in Ballyvourney through Údarás na Gaeltachta,
For further detail on historic allocations and projects delivered, my Department has published the Project Ireland 2040 Annual Report and Regional Reports highlighting achievements and giving a detailed overview of the public investments that have been made throughout the country, including in Cork. These will provide the Deputy with further detail on delivery under the NDP to date. These and other Project Ireland 2040 related documents can be found at www.gov.ie/2040
For future allocations, individual Ministers developed sectoral level plans, over the end of 2025 and early 2026. The plans set out the priority investment programmes and projects to be delivered across the country within their additional capital allocations under the revised NDP. Considering sectoral needs and Ministerial decisions, these plans reflect Government priorities, including the National Planning Framework commitment to balanced regional development.
These sectoral plans are available on each Departmental website and will provide the Deputy with further detail on a sectoral basis.
79. Deputy Malcolm Byrne asked the Minister for Enterprise, Tourism and Employment to outline the practical supports or mentorship programmes in place to support SMEs in exploring AI adoption. [51946/26]
Amharc ar fhreagraGovernment’s recently published National Digital and AI Strategy, Digital Ireland: Connecting our People, Securing our Future, sets out a clear roadmap for Ireland’s digital and AI adoption and development in the years ahead. At Government level, we are fully committed to supporting this transition. We want to ensure that no business or person is left behind.
We know that AI can significantly boost productivity, particularly for SMEs - whether through automating routine tasks, improving customer engagement, or reducing operational costs. Our long-term competitiveness depends on the strength and productivity of our SMES, and so their adoption of digital and AI tools is essential.
One of my key priorities in the Strategy is fast-tracking enterprise technology adoption, particularly in SMEs, to boost productivity and competitiveness. Under the AI - Good for Business initiative, a national AI and digital awareness roadshow has been established in tandem with Local Enterprise Office (LEO) regions. The Roadshow, which is already underway, helps SMEs understand the practical benefits of AI and digital tools, showcase real SME success stories, and highlight the LEO supports available.
The roadshows also spotlight the Government’s Charter for Digital Inclusion, a national initiative that brings together public bodies, businesses and community organisations to address Ireland’s digital divide. The Charter emphasises partnership, particularly the role of larger businesses in supporting SMEs and local communities to build digital skills, increase awareness, support digital adoption, and help people get online, promoting a more inclusive digital future.
Local Enterprise Offices provide a wide range of high-quality business and management development programmes that are tailored to meet specific business requirements. Whether it is a new start up or growing an existing business there are programmes that are suitable for anyone exploring self-employment as an option or for those who are currently operating a business and wish to learn more.
In addition, supports include:
• The Grow Digital Voucher - offers up to €5,000 to small businesses (under 50 employees) to adopt digital tools like e-commerce, AI, cybersecurity, and website development.
• The Digital for Business consultancy scheme, a free service which connects businesses with expert advisors to assess needs and develop tailored plans.
• European Digital Innovation Hubs (EDIHs) in Dublin, Cork, Mullingar, and Sligo, offer hands-on support to help SMEs understand, test, and adopt advanced technologies.
Building on existing supports, we are developing a targeted sectoral strategy to drive AI adoption. Enterprise Ireland will appoint AI Sector Champions to spotlight AI opportunities. They will work to deepen understanding of AI-related opportunities and challenges within their respective sectors and to support increased adoption across the enterprise base.
A review of existing SME supports is ongoing to ensure that they remain effective and aligned with enterprise needs.
Another priority in the Strategy is to ensure our workforce has access to agile and fit for-purpose upskilling and reskilling opportunities. CeADAR, Ireland’s Centre for AI, supports companies in talent and workforce development. A range of digital and related upskilling and reskilling initiatives are also available via SOLAS and the ETBs, Skillnet Ireland, and Springboard+.
Finally, the establishment of a new AI Office of Ireland in 2026, an independent statutory entity which will be the central coordinating authority for the EU AI Act, will be a major milestone. One of the key functions of the office will be promoting safe AI innovation and adoption across the economy and society.
80. Deputy Malcolm Byrne asked the Minister for Enterprise, Tourism and Employment if there are any moves toward the establishment of a single portal for grant applications that will assist SMEs; and if he will make a statement on the matter. [51947/26]
Amharc ar fhreagraWhile there are no plans currently underway to establish a single application portal for all business grants, the National Enterprise Hub (NEH) was established as a signposting service to simplify access to information on grants and supports for businesses.
The NEH is an all-of-Government signposting service for businesses that brings together multiple agencies and Government departments under one roof. The Hub was designed to help businesses navigate and access a wide range of Government supports. It is staffed with trained advisors within Enterprise Ireland who can assess the specific needs of a business and connect them with the most appropriate supports or agencies. The NEH now includes over 250 different supports for businesses from 32 Government bodies.
Since launching in July 2024, the NEH has engaged directly with over 14,500 SMEs and generated more than 310,000 page views. Demand continues to grow, with 940 queries received in May 2026 alone, representing a 30% increase on the same period last year. The average response time has consistently remained under 24 hours.
The NEH is also driving increased traffic to the wider enterprise support ecosystem, with referrals to partner agencies increasing significantly and all major agencies seeing growth in referral volumes.
My Department works closely with Enterprise Ireland and a cross-government stakeholder group on ensuring content remains up to date and on how to improve the NEH further. A high priority for current developments is a greater emphasis on simplification.
Simplification and the once-only principle of data provision will be advanced as the NEH seeks to ensure that businesses who contact the NEH do not need to repeatedly provide the same information when referred on to another agency.
In this regard, work on a proof of concept for a form to capture all essential company details at the point of contact with the NEH, enabling seamless referrals to LEOs and other support agencies, is underway. This approach aims to ensure that certain key information is captured in all instances and removes the need for agencies to re-enter the same information, reducing duplication and improving overall efficiency.
This work reflects the Government's commitment to simplification and reducing the administrative burden on businesses seeking to access the wide range of supports available across Government.
81. Deputy Malcolm Byrne asked the Minister for Enterprise, Tourism and Employment the supports that are in place to help SMEs build cyber resilience; and if he will make a statement on the matter. [51948/26]
Amharc ar fhreagraMy Department provides a range of supports to help SMEs build cyber resilience. These supports are delivered through Enterprise Ireland and the Local Enterprise Offices (LEOs).
Enterprise Ireland supports SMEs in building resilience through a range of competitiveness, digitalisation and cyber-security supports. These include the Digital for Business Consultancy Scheme, management and leadership development programmes, and energy-efficiency grants to help firms improve productivity and future-proof their operations.
In addition, Enterprise Ireland partners with the National Cyber Security Centre to offer SMEs the Cyber Security Review Grant, which provides them with access to cyber-security experts to assess vulnerabilities and develop a roadmap to strengthen their cyber resilience. The grant covers 80% of the cost of a cyber-security review, up to a project value of €3,000.
The LEOs also provide support to prepare and implement a plan for the adoption of digital tools and techniques including Cyber-security. Their Digital for Business Programme offers up to 3 days free consultancy with digital experts to ?assist them in identifying potential digital interventions and solutions for small businesses.
Based on the recommendations of a Digital for Business consultancy, the Grow Digital Voucher offers funding of up to €5,000 or 50% of eligible costs for new cloud-based software subscriptions and required training and consultancy to set up this software. Eligible expenditure under this support includes e-commerce software, cyber security software, as well as analytics software including artificial intelligence systems and website development subscriptions.
In addition, SMEs can also access advice and supports through the National Enterprise Hub, which provides a single access point to over 250 Government business supports.
82. Deputy Jennifer Whitmore asked the Minister for Enterprise, Tourism and Employment if he is aware that a company (details supplied) has entered liquidation; the measures in place to support those affected; and if he will make a statement on the matter. [51958/26]
Amharc ar fhreagraI am aware of the reported liquidation of Tickets.ie. This is a matter for the company and the appointed liquidator under the relevant statutory framework. The focus now is on ensuring that affected consumers and creditors are aware of the steps they can take and the options available to them based on their rights where relevant under consumer protection and company law.
The State’s liquidation process is a well-established mechanism for the winding up of companies on both a voluntary and compulsory basis, and can take the form of either a court-ordered insolvent liquidation or a voluntary solvent or insolvent liquidation.
Any appointed liquidator is independent in their role and the exercise of their duties. They have a statutory role to identify, take possession of and redistribute the assets to the creditors. To do so, the liquidator must realise the value of the assets for the benefit of the insolvency estate. The Government cannot intervene in this process.
Consumers who have purchased tickets for events via Tickets.ie can engage with the event organiser to seek clarity on the status of their purchase. Creditors such as businesses who are owed debts by the company should engage with the appointed liquidator. Further information is expected to be made available through the appointed liquidator and relevant consumer information channels.
The Competition and Consumer Protection Commission (CCPC) is the statutory body with responsibility for promoting compliance with, and enforcing, competition and consumer law in Ireland. The CCPC is independent in the performance of its statutory functions. The CCPC does not have a role in insolvency or liquidation processes, both of which fall outside its statutory remit.
The CCPC does have a role in providing information and guidance to consumers on their rights. In this regard, CCPC has published advice on its website for those affected by company closures and liquidations, including practical steps that may be taken. Further assistance can be obtained through contacting the CCPC’s national consumer helpline at ask@ccpc.ie or on 01 402 5555.
