Thomas Gould
Ceist:143. Deputy Thomas Gould asked the Minister for Transport the amount spent on BusConnects in Cork in each of the past five years, in tabular form. [54099/26]
Amharc ar fhreagraBus Services
Ceisteanna (143, 146)
Thomas Gould
Ceist:146. Deputy Thomas Gould asked the Minister for Transport the cost of BusConnects in Cork to date. [54173/26]
Amharc ar fhreagraFreagraí scríofa
I propose to take Questions Nos. 143 and 146 together.
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has responsibility for the planning and development of public transport infrastructure, including BusConnects Cork.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a more detailed reply. Please contact my private office, if you do not receive a reply within 10 days.
As the Deputy may be aware, I secured Cabinet approval for BusConnects Cork in October 2025 through which the Government issued Approval Gate 1 approval in line with the Infrastructure Guidelines. These schemes will provide for a total of 11 Sustainable Transport Corridors which will provide approximately 90km of bus lane and bus priority measures to improve bus system efficiency, as well as 95km of cycle lanes. The NTA are currently preparing the required documentation and expect to submit planning applications to An Coimisiún Pleanála later this year.
Following public consultation, the new BusConnects Cork network was published in June 2022, and it aims to provide an increase of over 50% in bus services across the city. Planning for the implementation of the new bus network has commenced and it is expected that the new network will be implemented on a phased basis in the coming years, subject to funding.
The referred reply was forwarded to the Deputy under Standing Orders.
Rail Network
Ceisteanna (144)
Thomas Gould
Ceist:144. Deputy Thomas Gould asked the Minister for Transport for an update on the light rail system in Cork and the stations that will be on the northside of Cork city. [54154/26]
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 responsibility for the planning and development of public transport infrastructure, including the proposed Cork Light Rail, or Luas Cork, project.
Trans Infrastructure Cork (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.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a detailed reply. Please contact my private office if you do not receive a reply within 10 working days.
Rail Network
Ceisteanna (145)
Thomas Gould
Ceist:145. Deputy Thomas Gould asked the Minister for Transport for an update on the Kilbarry Railway station. [54155/26]
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 responsibility for the planning and development of public transport infrastructure, including the Cork Area Commuter Rail Programme.
Noting the NTA's responsibility in the matter, 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.
Pending this more detailed response, the Cork Area Commuter Rail Programme is a key project in the Cork Metropolitan Area Transport Strategy 2040. Phase 1 of the Programme consists of a signalling upgrade, construction of a through-platform at Kent Station, and double-tracking from Glounthaune to Midleton. This phase has received EU funding of €164m through the Recovery and Resilience Facility and is expected to be substantially complete this year ahead of full commissioning in late 2027 or early 2028. The through-platform at Kent Station is already operational, opening in April 2025.
Phase 2 will deliver a new depot to support an electrified and expanded fleet for the Cork network, together with up to eight new stations. The second round of Public Consultation on Phase 2 of the programme concluded in June 2026. This Public Consultation process will play an important role in informing the development of the project.
Engagement with stakeholders during this consultation process will inform the project and, subject to receiving the relevant approvals, a Railway Order Application is expected to be submitted to An Coimisiún Pleanála in late 2026 or early 2027.
At that point there will be a statutory consultation period where the public will be invited, via public notices, to make submissions directly to An Coimisiún Pleanála. These submissions will be considered in its decision-making process.
In advance of submitting this Railway Order, a planning application for Blackpool/Kilbarry station has been submitted to Cork City Council.
Question No. 146 answered with Question No. 143.
Electric Vehicles
Ceisteanna (147)
Thomas Gould
Ceist:147. Deputy Thomas Gould asked the Minister for Transport the number of applications received for the electric taxi vehicle grant; and the number approved to date in 2026. [54174/26]
Amharc ar fhreagraFreagraí scríofa
The Electric Small Public Service Vehicle Scheme (eSPSV) supports the uptake of electric vehicles in the SPSVs sector (taxis, hackneys, and limousines). The scheme is funded by the Department of Transport and administered by the National Transport Authority of Ireland (NTA). The 2026 Scheme has been allocated funding of €7 million.
The NTA has paused the scheme. Eligible applications received will be reviewed and processed. Following the assessment of the initial applications, a decision will be made later in the year on whether the scheme will reopen.
To date in 2026, 1642 applications have been received and 494 grants have been approved.
Electric Vehicles
Ceisteanna (148)
Thomas Gould
Ceist:148. Deputy Thomas Gould asked the Minister for Transport the number of successful applications for the electric vehicle scheme in Cork. [54175/26]
Amharc ar fhreagraFreagraí scríofa
The Government is fully committed to supporting the transition to zero-emission and the ambitious target to have 30% of private car fleet switched to electric by 2030.
Fleet electrification is expected to continue to provide the greatest share of emissions abatement in the short-to-medium term for the transport sector. Over €120m has been allocated in 2026 to support the continued transition to electric vehicles through funding for EV grants and EV charging infrastructure. This underpins the Government’s commitment to making electric vehicles accessible to all.
The requested details of EV grants drawn down are set out below for the years 2021 to 2026 (to date):
|
- |
2021 |
2022 |
2023 |
2024 |
2025 |
2026 |
|
Cork |
1554 |
1130 |
1772 |
1302 |
2080 |
1836 |
Bus Services
Ceisteanna (149)
Réada Cronin
Ceist:149. Deputy Réada Cronin asked the Minister for Transport the number of reports of “ghost bus” incidents occurring in North Kildare in 2026; the steps being taken by his Department to address the issue; and if he will make a statement on the matter. [54201/26]
Amharc ar fhreagraFreagraí scríofa
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally including the scheduling and timetabling of these services, in conjunction with the relevant transport operators.
The performance of all public transport operators is monitored by the NTA as part of the contractual arrangements in place between it and the operators. These contractual arrangements allow for not just the monitoring of performance by the NTA and the publication by it of annual performance reports, but importantly, the contracts also allow for the imposition of financial penalties where performance does not meet the required standard.
In light of the NTA’s responsibility in this area, I have forwarded the Deputy's question to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.
Bus Services
Ceisteanna (150)
Réada Cronin
Ceist:150. Deputy Réada Cronin asked the Minister for Transport if consideration has been given to making all buses that travel into or through the constituency of North Kildare more frequent due to an increase in the population in recent years; and if he will make a statement on the matter. [54202/26]
Amharc ar fhreagraFreagraí scríofa
While the Department sets the overall policy direction and funding framework for the delivery of public transport services nationwide, it is the NTA that have the statutory responsibility for securing the provision of public passenger transport services nationally including scheduling new services/existing PSO routes.
We are at a key juncture for public transport in Ireland. Reliable and sustainable services are critical as passenger numbers grow, congestion worsens in urban areas, and a greater proportion of the population depends on public transport for commuting, education, and essential travel.
Improving the accessibility, reliability, and affordability of public transport, while ensuring the system remains well-funded and responsive to passenger needs, is a core priority under the Programme for Government.
In light of the NTA's responsibilities in the area, I have referred your question to the NTA for direct reply to you. Please advise my private office if you do not receive a reply within ten working days.
The referred reply was forwarded to the Deputy under Standing Orders.
Departmental Reviews
Ceisteanna (151)
Duncan Smith
Ceist:151. Deputy Duncan Smith asked the Tánaiste and Minister for Finance to review the case of a person (details supplied) regarding their retirement; if an independent process will be established to work through outstanding grievances; and if he will make a statement on the matter. [53881/26]
Amharc ar fhreagraFreagraí scríofa
I wish to advise the Deputy that the full range of relevant human resources policies and procedures relating to these matters were fully applied and considered during the individual's period of employment with the Department.
Accordingly, I am satisfied that all relevant internal procedures and the relevant dispute resolution mechanisms have been fully pursued and concluded, both during the individual's employment and in the period following retirement. As such, there are no outstanding matters requiring the establishment of any additional review or grievance process.
Arts Policy
Ceisteanna (152)
Malcolm Byrne
Ceist:152. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance if research has been carried out by his Department or agencies within the aegis of his Department as to the impact of a case (details supplied) ruling on the arts sector and arts organisations; the advice which is offered to organisations impacted; and if he will make a statement on the matter. [53939/26]
Amharc ar fhreagraFreagraí scríofa
The Supreme Court judgment delivered in October 2023 in Revenue v Karshan (Midlands) Ltd. trading
as Domino’s Pizza provided important clarity on the classification of workers for tax purposes by setting out a structured framework for determining employment status. This level of clarity was not available prior to the judgment, and employers had previously assessed worker classification based on the information and guidance then in place.
It is important to note that the judgment and the decision-making framework, as a decision of the Supreme Court, is relevant across all sectors, including the arts sector. Revenue, in carrying out its statutory function, is obliged to apply the judgment and has no discretion whatsoever on this matter. It is also acknowledged that there will always be legitimate operators in the freelance and wider economy where workers are correctly classified as self-employed. A worker’s employment status is not a matter of choice, rather, it depends on the facts and circumstances of the engagement. While it is usually clear whether an individual is employed or self-employed, it is not always obvious.
It was in this context that Revenue announced the Karshan settlement opportunity in September 2025. This provided a means for businesses to correct payroll tax issues for 2024 and 2025, arising from bona-fide classification errors, without the imposition of interest and penalties. In order to avail of the opportunity, businesses were required to submit a disclosure by the deadline of 30 January 2026 and pay all related liabilities in full or request a Phased Payment Arrangement to pay the liabilities when submitting their disclosures.
Extensive Tax and Duty Manual Part 05-01-30 - Revenue Guidelines for Determining Employment Status for Taxation purposes issued in May 2024 which outlines the implications for determining employment status for taxation purposes arising from the Supreme Court judgement in the Karshan case is available at: www.revenue.ie/en/tax-professionals/ebrief/2024/no-1402024.aspx
The TDM is very detailed, running to 58 pages and including 19 examples, based on real cases, some of which are with reference to the Arts sector, to demonstrate how the framework applies across all sectors. However, as is the case with guidance in general, regardless of the subject matter, it cannot cover every eventuality, circumstance or employment scenario. The clear key message in the TDM is that in determining whether an individual is self-employed or an employee for tax purposes, the employer (engaging the person) is required to apply the five-step framework by reference to the facts and circumstances of the individual case. Revenue’s TDMs are regularly reviewed and updated, where appropriate.
The next phase is the verification of the disclosure submissions received, which is ongoing, to ensure compliance with the terms published in September 2025 in the Tax and Duty Manual Revenue Guidelines – Settlement arrangement arising from Revenue v Karshan (Midlands) Ltd. trading as Domino’s Pizza.
Departmental Strategies
Ceisteanna (153)
Joe Neville
Ceist:153. Deputy Joe Neville asked the Tánaiste and Minister for Finance his proposals for a refreshed governance arrangement to oversee implementation of the Ireland for Finance Strategy; and if he will make a statement on the matter. [53746/26]
Amharc ar fhreagraFreagraí scríofa
The Ireland for Finance strategy is a whole-of-Government strategy for the development of the international financial services sector in Ireland. The strategy was originally published in 2019, with the Update to Ireland for Finance being published in October 2022.
In line with Programme for Government commitments, the Department of Finance is preparing a new Ireland for Finance Strategy for the period 2026-2030.
The new strategy, including proposals for a refreshed governance arrangement to oversee the implementation of the Ireland for Finance strategy, is currently being finalised.
Once the strategy has been finalised and subsequently approved by Government it will then be published.
Revenue Commissioners
Ceisteanna (154)
Joe Neville
Ceist:154. Deputy Joe Neville asked the Tánaiste and Minister for Finance for an update on a request by an organisation (details supplied) to join the Revenue Customs Consultative Committee; and if he will make a statement on the matter. [53747/26]
Amharc ar fhreagraFreagraí scríofa
I have been informed by Revenue that they have no record of receiving this application.
If the business wish to submit their application to cccmeets@revenue.ie, it will be dealt with immediately in line with the procedures as set out at: www.revenue.ie/en/customs/documents/ccc/ccc-rules.pdf
Departmental Priorities
Ceisteanna (155)
Joe Neville
Ceist:155. Deputy Joe Neville asked the Tánaiste and Minister for Finance for an update on Ireland's priorities and position with respect to the EU Market Integration and Supervision Package; and if he will make a statement on the matter. [53748/26]
Amharc ar fhreagraFreagraí scríofa
The Market Integration and Supervision Package, presented by the Commission on 4 December, is an important part of the Savings and Investments Union with the overarching goal to accelerate capital market integration in the EU by removing barriers to the provision of services across the internal market. The ambition of the package is clear: to reduce fragmentation, increase efficiency, cut costs, and strengthen resilience by creating more integrated capital markets to the benefit of all Europeans.
Ireland supports the objective of deepening and strengthening the EU Single Market for financial services and recognises the important role that more integrated European capital markets can play in supporting investment, competitiveness, innovation and economic growth across the Union. The European Commission's Market Integration and Supervision Package forms an important element of the broader Savings and Investments Union agenda and is intended to reduce fragmentation in EU financial markets, facilitate cross-border activity and improve access to market-based financing for businesses and investors.
I have set out ambitious goals for our Presidency, reflecting the targets of the One Europe One Market roadmap. I believe the political will is there for the Irish Presidency to deliver real and positive change for Europe. This file is a key priority for me, and it is a priority for the EU. I am fully committed to trying to reach a Council mandate in October with my fellow Finance Ministers. Success will depend on the willingness of all parties to move beyond established positions and focus on our shared European interest.
Last week at the Ecofin meeting, which I chaired, I had a very positive exchange with Ministers, the Commissioner and the President of the European Central Bank. I am pleased to confirm that I received unanimous support for the timeline of securing a political agreement at Council by October. This is an ambitious timeline but if everybody comes to the table seeking to advance this significant package, then I believe we can secure the necessary agreement. Doing so will leave us well placed to then negotiate with the European Parliament, when they settle their position on the package, and thereby adhere to the timeline set out by Leaders in the One Europe, One Market roadmap.
Tax Residency
Ceisteanna (156, 160)
Joe Neville
Ceist:156. Deputy Joe Neville asked the Tánaiste and Minister for Finance if he will consider modifications to Section 626B of the Irish Taxes Consolidation Act 1997 to remove the trading test, to align with the participation exemption for dividends, to ensure Ireland remains a viable holding company location for global investment activities; and if he will make a statement on the matter. [53749/26]
Amharc ar fhreagra
Emer Currie
Ceist:160. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will extend the section 626B substantial shareholding exemption to apply to shares in all subsidiaries resident in countries that have a non-refundable withholding tax. [53793/26]
Amharc ar fhreagraFreagraí scríofa
I propose to take Questions Nos. 156 and 160 together.
Ireland’s corporation tax approach has been consistent for many years – a low rate on a broad base, providing stability and certainty for businesses. The intent has been to provide a consistent and predictable framework, supporting long-term investment decisions and Ireland’s position as a key location for multinational activity.
Despite the major changes to the corporation tax landscape over the last number of years in response to global changes, Ireland remains committed to having an internationally credible and competitive tax regime.
In line with our continuing commitment to competitiveness, a Participation Exemption for Foreign Dividends was introduced in Finance Act 2024. It exempts qualifying foreign dividend income from Irish corporation tax and was introduced to simplify double tax relief and enhance Ireland’s competitiveness for multinational businesses. The exemption is available, subject to conditions, in respect of distributions received from qualifying subsidiaries in EEA and treaty partner jurisdictions and jurisdictions that have imposed a non-refundable withholding tax on the distribution.
The substantial shareholding exemption, namely Section 626B Taxes Consolidation Act 1997, was first introduced in 2004 and provides for an exemption from tax in respect of certain capital gains arising from the disposal of holdings in subsidiaries. Certain conditions must be met before a gain can be exempt, including a shareholding requirement, a requirement concerning the investee company’s residence and a trading requirement.
The two provisions operate in respect of different events – the receipt of dividend income and a gain on disposal of a shareholding – and the individual criteria were developed with those circumstances in mind. However it is expected that, as the participation exemption for foreign dividends becomes further established in the tax system, consideration may be given in future to any potential to align the two regimes more closely, having regard to the core principles outlined above.
Customs and Excise
Ceisteanna (157)
Emer Currie
Ceist:157. Deputy Emer Currie asked the Tánaiste and Minister for Finance to outline any further changes or charges that have yet to be implemented later this year as part of EU customs reforms. [53787/26]
Amharc ar fhreagraFreagraí scríofa
At the Economic and Financial Affairs Council (ECOFIN) on 12 December 2025, it was agreed that as a transitional measure until the full Customs Reform Package is implemented, a fixed Customs Duty of €3 per item would apply from 1 July to consignments valued at less than €150 entering the EU. This measure will stay in place until the permanent arrangement for eCommerce goods using the EU Customs Data Hub enters into force in mid-2028 when the standard rate of Customs Duty will be applied. This €3 fixed Customs Duty was implemented across the EU on 1 July.
Another element of the Customs Reform Package which will enter into force later this year is the introduction of an EU handling fee. This is a separate measure to the removal of the €150 de minimis value for Customs Duty and is intended to cover the increasing costs associated with managing eCommerce goods within the EU. This handling fee will apply to all eCommerce goods entering the EU regardless of value and will be introduced no later than 1 November 2026. The EU handling fee will apply per unique item in an eCommerce consignment. The amount of the fee is yet to be determined.
Ireland has worked and is continuing to work with our EU colleagues on the technical changes needed to implement this handling fee.
Legislative Reviews
Ceisteanna (158)
Emer Currie
Ceist:158. Deputy Emer Currie asked the Tánaiste and Minister for Finance for an update on the Department's review of industry proposals to amend the law to facilitate the tokenisation of fund industry; and if it is intended to commence introducing changes in this year's post-budget Finance Bill or other legislation this year. [53788/26]
Amharc ar fhreagraFreagraí scríofa
Tokenisation, the process whereby an underlying asset or pool of assets, tangible or intangible, is converted into digital “tokens” that act as its proxy – could fundamentally reform how capital markets operate, enabling real-time trades; increasing transparency and liquidity; expediting clearing and ultimately providing for atomic settlement.
The Funds Sector 2030 Report included a recommendation that industry should continue to engage with the Central Bank of Ireland and the Department of Finance, as necessary “with a view to mapping out a pathway for adoption of tokenisation”.
The Department fully support and encourage the work that industry has undertaken to assess what can be done within the current legislative and regulatory frameworks. Officials from my Department are considering submissions from industry regarding proposed changes to the current legislative framework.
As part of the Saving and Investment Union (SIU) strategy, the European Commission has published the Market Integration and Supervision Package (MISP). This package will amend 18 pieces of existing EU financial services legislation across trading, clearing, settlement and assets management. Amending the DLT framework among other related measures forms part of the MISP proposal which seeks to turn the use of DLT in capital markets from a limited “sandbox” into something that can be scaled across the single market, The DLT Pilot Regime is being amended so that tokenised securities can be issued, traded, and settled at meaningful scale.
Other changes amend existing EU financial services legislation, making them technologically neutral, allowing for the use of DLT and other technologies. This proposal is currently under negotiation at EU level.
In March this year, the Central Bank published a Discussion Paper on tokenisation on 5 March 2026 . Officials in the Department are engaging closely with the CBI on the matter, including the responses to the Discussion Paper and these will be used to inform next steps.
Revenue Commissioners
Ceisteanna (159)
Emer Currie
Ceist:159. Deputy Emer Currie asked the Tánaiste and Minister for Finance whether his Department, the Revenue Commissioners or any agency under his remit has undertaken an assessment of the scale of betting or betting-intermediary activity by persons in the State on websites or platforms that do not hold an Irish licence; the estimated value of such activity; the estimated tax foregone; and if he will make a statement on the matter. [53789/26]
Amharc ar fhreagraFreagraí scríofa
In Ireland, policy regarding the regulation of gambling mainly comes within the ambit of my colleague the Minister for Justice, Home Affairs and Migration. The legislation governing this area was considerably modernised within the last couple of years with the enactment by the Oireachtas of the Gambling Regulation Act 2024, and earlier this year on 5 February 2026 provisions of that Act were commenced which assigned responsibility for the licensing and regulation of betting to the independent Gambling Regulatory Authority. Prior to that date, the regulation of betting, including the administration of betting licences, was conducted in accordance with the Betting Act 1931 which now stands repealed by the 2024 Act.
Betting duty law is set out in Chapter 1 of Part 2 of Finance Act 2002, as amended. The tax operates as an excise duty and is aligned with the regulatory framework. Accordingly, the tax applies to bets placed by persons in the State with a licenced bookmaker (either in-person or by remote means) and on commissions earned by licenced remote betting intermediaries in the State. In line with other taxes, Revenue selects cases for compliance intervention based on risk and these compliance checks can include reviewing returns, payments and compliance with licencing requirements as applicable to taxation provisions.
The VAT treatment of goods and services is governed by EU VAT law, with which Irish VAT law is required to comply. In general, the EU VAT Directive requires that all supplies of goods and services are subject to VAT, except those for which the Directive specifically permits an exemption. As permitted by the Directive, Irish VAT law provides an exemption from VAT for bets betting intermediary services that are within the scope of the Finance Act 2002 excise provisions for Betting Duties.
Revenue does not have the type of data sought by the Deputy regarding activity on betting sites that do not hold Irish licences.
Under the new regulatory framework introduced by the Gambling Regulation Act, the Gambling Regulatory Authority of Ireland has been granted extensive powers to deal with unlicensed operators, those operating without the correct licence, or those in contravention of the terms of a licence issued by the Authority. The Deputy may wish to engage with my colleague, the Minister for Justice, Home Affairs and Migration, for further information in relation to the range of sanctions for those found to be operating outside of the licensing framework.
Question No. 160 answered with Question No. 156.
Budget 2027
Ceisteanna (161, 166)
Rose Conway-Walsh
Ceist:161. Deputy Rose Conway-Walsh asked the Tánaiste and Minister for Finance the targeted supports being considered in Budget 2027 to support the viability and sustainability of rural pubs experiencing significant cost pressures; and if he will make a statement on the matter. [53871/26]
Amharc ar fhreagra
Brendan Smith
Ceist:166. Deputy Brendan Smith asked the Tánaiste and Minister for Finance if he will give detailed consideration to the Budget 2027 proposals of a national organisation (details supplied); and if he will make a statement on the matter. [54015/26]
Amharc ar fhreagraFreagraí scríofa
I propose to take Questions Nos. 161 and 166 together.
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.
European Union
Ceisteanna (162)
Brendan Smith
Ceist:162. Deputy Brendan Smith asked the Tánaiste and Minister for Finance the range of topics covered and the outcome of his discussions in Cork with the Members of the European Commission; and if he will make a statement on the matter. [53872/26]
Amharc ar fhreagraFreagraí scríofa
The visit of the College of Commissioners to Cork provided an opportunity for constructive dialogue with the European Commission on the priorities of the Irish Presidency at the outset of our six-month term. Commissioners expressed broad support for the Irish Presidency’s priorities, particularly the strong emphasis placed on competitiveness.
I exchanged views with the Commission on the key files that I will focus on in the Economic and Financial Affairs (ECOFIN) Council as set out in our Presidency programme, which was published on 10 June. The Presidency Programme can be accessed through a dedicated Presidency website: ireland2026.eu
As part of the visit, I co-chaired a working session alongside the Commission’s Executive Vice-President for Prosperity and Industrial Strategy, Stéphane Séjourné, dedicated to industrial competitiveness and the single market, in which other Ministers and Commissioners with relevant portfolios also participated.
Ministers and Commissioners agreed that strengthening Europe’s competitiveness and economic resilience must remain a priority. This requires completing key legislative reforms, supporting innovation, maintaining open and strong trading relationships, and fostering sustainable economic growth.
Discussions also highlighted the importance of timely implementation of reforms and political ambition, particularly in relation to the single market, digital sovereignty, the MFF and Europe’s response to increasing global economic competition.
EU Directives
Ceisteanna (163)
Mairéad Farrell
Ceist:163. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 367 of 24 March 2026, to provide an update on the latest details and progress of national discussions in relation to the next EU Multi-Annual Financial Framework, in the context of outlining Government’s priorities in this regard, to explain the absence of any mention of the European Social Fund in his response; and if he will make a statement on the matter. [53931/26]
Amharc ar fhreagraFreagraí scríofa
Negotiations have been ongoing at EU-level on the next Multiannual Financial Framework (MFF) 2028-2034 since July 2025. These negotiations will intensify in the second half of this year. As the Deputy will be aware, Ireland has assumed the Presidency of the European Council for the second half of 2026. As such, Ireland will act as an honest broker for the negotiations: facilitating discussions between Member States, European Institutions and other stakeholders, in order to support progress towards agreement on the next MFF.
My colleague the Minister for Foreign Affairs and Trade and I in my role as Minister for Finance have jointly lead in relation to the MFF. I update Government regularly on negotiations, in close cooperation with the Minister for Foreign Affairs and Trade and the Minister of State for European Affairs and Defence, who will chair the General Affairs Council where the MFF is centrally negotiated.
The June 2026 European Council conclusions call on "the Irish Presidency to take the work forward on the Negotiating Box by the October European Council, with a view to a timely agreement."
As set out in my response to the Deputy on 24 March, Ireland’s priorities for the next MFF have been stressed throughout the MFF negotiations. These listed priorities – such as a strong and ring-fenced Common Agricultural Policy (CAP) and the maintenance of the PEACEPLUS – do not negate the importance of dedicated funding to the measures that the European Social Fund (ESF) supports.
While this matter remains under negotiation, I can assure the Deputy that the objectives traditionally supported by the ESF – promoting employment, social, education and skills policies – remain an important consideration for Ireland.
That said, this should not be taken as prejudging the outcome of negotiations on the next MFF or the final architecture of the EU budget. Ireland's aim is to hand over a sufficiently advanced negotiating box to the President of the European Council, so that EU leaders can take the necessary decisions about the Union's future financing in 2026.