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Gnáthamharc

Thursday, 16 Jul 2026

Written Answers Nos. 255-269

Departmental Contracts

Ceisteanna (255)

Pa Daly

Ceist:

255. Deputy Pa Daly asked the Minister for Transport the costs incurred by his Department and bodies under its aegis from contracts awarded to communications and PR firms in each of the years 2020 to 2025 and to date in 2026, in tabular form; the name of the contractor and a description of the work undertaken in each case; and if he will make a statement on the matter. [54571/26]

Amharc ar fhreagra

Freagraí scríofa

My Department engaged Legacy Communications to provide specialist, youth-focused communications and public relations services in support of the Department's annual Logistics and Supply Chain Skills Week. Legacy Communications is a PR agency with expertise in communications and event-related engagement services. These services were provided in relation to Skills Week events held in 2024, 2025 and 2026.

My Department did not procure any external communications or public relations services during the years 2020, 2021 or 2022.

Year

Contractor

Description of Work

Cost

2020

Nil

Nil

Nil

2021

Nil

Nil

Nil

2022

Nil

Nil

Nil

2023

Nil

Nil

Nil

2024

Legacy Communications

Youth-focused PR and communications support for Logistics and Supply Chain Skills Week.

€32,394.51

2025

Legacy Communications

Youth-focused PR and communications support for Logistics and Supply Chain Skills Week.

€30,902.52

2026

Legacy Communications

Youth-focused PR and communications support for Logistics and Supply Chain Skills Week.

€30,750

*All costs shown are inclusive of Vat @ 23%

The information requested by the Deputy in relation to agencies has been referred to them for direct reply. Please advise my private office if you do not receive a reply within 10 working days.

Departmental Consultations

Ceisteanna (256)

Pa Daly

Ceist:

256. Deputy Pa Daly asked the Minister for Transport his Department's expenditure on IT consultancy; to provide a breakdown of all IT consultants engaged by his Department; the dates of their engagement; the nature of their work and the costs associated with their services in each of the years 2015 to 2025 and to date in 2026, in tabular form. [54572/26]

Amharc ar fhreagra

Freagraí scríofa

The details on IT consultancy expenditure by my Department as requested by the Deputy is provided in the table below.

Consultants

Nature of Engagement

Dates of Engagement

Details of Report/No Report

Costs incurred for each Consultant

Year

Deloitte

IT Strategy & Governance Review

Jan 2022 to March 2022

Review of the Department’s draft Technology Strategy and Governance Arrangements, and a review the IT Program Governance structures of the Department

€25,000.00

2022

PriceWaterhouse Coopers

Development of an IT Operating Model and Governance Model

January to December 2023

Detailed IT Operating Model and Governance Model for all technology functions in the Department

€1,248,280.97

2023

PriceWaterhouse Coopers

Cyber Assessment and Remediation Project

June 2023 to March 2024

Detailed report outlining the cyber preparedness of the Department and a plan to further develop our capabilities in this area

€386,992.82

2024

Departmental Consultations

Ceisteanna (257)

Pa Daly

Ceist:

257. Deputy Pa Daly asked the Minister for Transport to provide details of his Department's expenditure on consultancy; to provide a breakdown of the consultants engaged by his Department; the dates of their engagement; the nature of their work and the costs associated with their services in each of the years 2015 to 2025. [54573/26]

Amharc ar fhreagra

Freagraí scríofa

A summary of the consultancy engaged by the Department is provided below, including the purpose of their engagement, the year or years of their engagement and the cost of the services from 2015 to 2025.

Consultancy

EU Presidency

Ceisteanna (258)

Robert O'Donoghue

Ceist:

258. Deputy Robert O'Donoghue asked the Minister for Transport the number of EU Presidency policy and administrative officers now employed on temporary contracts across his Department, in Ireland and abroad; if these individuals can apply to internal civil service competitions for these temporary contracts; the plans being developed to retain these individuals once their contracts cease, given they will have extensive and intimate knowledge of EU and Irish institutional operations; and if he will make a statement on the matter. [54603/26]

Amharc ar fhreagra

Freagraí scríofa

Deputy,

There are currently 2 officers employed on temporary contracts across the Department of Transport to assist in presidency functions. Both officers are based in Brussels supporting department officers.

Their contracts will cease in January 2027. They are not eligible for internal Department of Transport competitions. There are no retention plans in place.

Departmental Bodies

Ceisteanna (259)

Pa Daly

Ceist:

259. Deputy Pa Daly asked the Minister for Transport the dates on which he met with each of the State or semi-State bodies under his remit, by State or semi-State, body since taking office, in tabular form. [54607/26]

Amharc ar fhreagra

Freagraí scríofa

Minister of Transport meetings with State/Semi-State bodies

2025

Chair & CEO CIE

12th Feb 2025

Chair & CEO Irish Rail (IÉ)

12th Feb 2025

CEO NTA

13th Feb 2025

Chair and CEO of TII

19th Feb 2025

daa Chair & CEO

24th Feb 2025

Chair CEO Shannon Airport Group

24th Feb 2025

Chair & CEO IAA

25th Feb 2025

Chair CEO Dublin Port

26th Feb 2025

Chair CEO Bus Éireann

3rd April 2025

Chair CEO Dublin Bus

9th April 2025

Chair/CEO Port of Cork

14th April 2025

Chair and CEO of the RSA

15th April 2025

Bus Éireann Chair and CEO

14th May 2025

Chair CEO AirNav Ireland

21st May 2025

Bus Éireann board meeting

18th June 2025

TII Board Meeting

15th July 2025

IÉ Chair

18th Aug 2025

Meeting with Peter Strachan NTA Chair

29th Sept 2025

CRR

1st Oct 2025

Meeting with Aidan Murphy Chair CíE

1st Oct 2025

daa Board

3rd Oct 2025

Bus Éireann Chair Steven Kent

13th Nov 2025

Irish Rail/NTA

3rd Dec 2025

daa Chair Basil Geoghegan

12th Dec 2025

Anne Shaw NTA CEO

15th Dec 2025

2026

Irish Rail

28th Jan 2026

Chair & CEO Dublin Bus

3rd Feb 2026

Ultan Courtney interim IE Chair

3rd Feb 2026

Meeting with TII

24th Feb 2026

Chair CIE/CEO

24th March 2026

CEO/ Chair TII

25th March 2026

Cork Airport visit

1st April 2026

Port of Cork visit

1st April 2026

Bus Eireann

15th April 2026

Dublin Bus

15th April 2026

CIÉ Board Meeting June 2026

4th June 2026

NTA

10th June 2026

Electric Vehicles

Ceisteanna (260)

Pa Daly

Ceist:

260. Deputy Pa Daly asked the Minister for Transport to outline the regulation of the EV charging infrastructure network; to clarify which bodies have which responsibilities; the breakdown of all relevant legislation and the way in which it applies to the regulation of this network; the breakdown of all relevant legislation; the way in which it applies to the regulation of this network as it related to pricing specifically; to clarify which bodies have what responsibilities related to pricing specifically; and if he will make a statement on the matter. [54608/26]

Amharc ar fhreagra

Freagraí scríofa

The regulation of electric vehicle (EV) charging infrastructure in Ireland is governed primarily by directly applicable European Union legislation, supplemented by national legislation and policy measures.

The key legislative instrument is Regulation (EU) 2023/1804 on the deployment of alternative fuels infrastructure (AFIR), which has applied in all Member States since 13 April 2024. AFIR sets mandatory requirements for the deployment, interoperability, accessibility and user-friendliness of publicly accessible recharging infrastructure, including infrastructure for electric vehicles. It also establishes requirements relating to payment methods, price transparency and consumer information.

At a national level, the Roads Act 1993 (as amended) provides the statutory authority for road authorities to construct, operate and maintain EV charging infrastructure on, in, over or under a public road. Responsibility for the national road network rests with Transport Infrastructure Ireland (TII), while local authorities hold the corresponding authority in relation to regional and local roads. Other legislative provisions are also relevant to the delivery of EV charging infrastructure, including the Planning and Development Regulations 2001 (as amended), which provide certain exemptions from planning permission requirements. However, the primary legislative basis governing the provision of EV charging infrastructure in Ireland is the Roads Act 1993 (as amended).

Responsibility for EV charging infrastructure is shared across a number of bodies:

Department of Transport• – responsible for overall national policy on the rollout of EV charging infrastructure and for Ireland's implementation of AFIR requirements. The Department, through Zero Emission Vehicles Ireland (ZEVI), develops national strategies and plans for EV charging infrastructure deployment.

Transport Infrastructure Ireland (TII)• – has responsibility for supporting the development of charging infrastructure on the national road network, including delivery of grant schemes for high-powered en-route charging infrastructure.

Local Authorities• – have a key role in the planning and delivery of neighbourhood and destination charging infrastructure and in facilitating charging infrastructure deployment within their administrative areas.

Commission for Regulation of Utilities (CRU)• – is the independent regulator of Ireland's electricity and gas networks and regulates matters relating to electricity network connections and distribution system operation relevant to EV charging infrastructure.

ESB Networks (ESBN)• – as the electricity distribution system operator, is responsible for providing and managing electricity network connections to charging infrastructure.

Price setting by electricity suppliers and charge point operators is a commercial and operational matter for the companies concerned. There are no current plans to introduce regulation on charging costs within the public EV charging sector. However, the Department will continue to monitor developments in the EV charging market, including pricing trends and impacts on users who rely on public charging, as part of its ongoing engagement with stakeholders and its wider work on the delivery of a fair, accessible and reliable EV charging network.

Electric Vehicles

Ceisteanna (261)

Pa Daly

Ceist:

261. Deputy Pa Daly asked the Minister for Transport if he is aware of the recent price increases for charging EVs; if he has met with relevant suppliers to address this and on which dates; if he has discussed this with the regulator; if so, the dates of these discussions; and if he will make a statement on the matter. [54609/26]

Amharc ar fhreagra

Freagraí scríofa

Price setting by electricity suppliers and charge point operators is a commercial and operational matter for the companies concerned. There are no current plans to introduce regulation on charging costs within the public EV charging sector. However, the Department will continue to monitor developments in the EV charging market, including pricing trends and impacts on users who rely on public charging, as part of its ongoing engagement with stakeholders and its wider work on the delivery of a fair, accessible and reliable EV charging network.

Home Charging is by far the cheapest way of fuelling an electric vehicle. It is expected that 80% of charging will take place at home. Government policy, as evidenced in the EV Infrastructure Strategy which closed for consultation in the last week, is to support home charging as the default option for charging in as many cases as possible. To this end, ZEVI funds grants for the installation of home chargers which will assist the public to avail of the most advantageous charging rates.

Driver Test

Ceisteanna (262, 263)

Pa Daly

Ceist:

262. Deputy Pa Daly asked the Minister for Transport for an update on the driver test waiting times, by test centre; the breakdown of new applications, by test centre, in each of the years 2020 to 2025 and to date in 2026, in tabular form. [54610/26]

Amharc ar fhreagra

Pa Daly

Ceist:

263. Deputy Pa Daly asked the Minister for Transport the number of resit applications for driver tests for each of the years 2020 to 2025 and to date in 2026, by month, in tabular form; and if he will make a statement on the matter. [54611/26]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 262 and 263 together.

Under the Road Safety Authority Act 2006, the Road Safety Authority (RSA) has statutory responsibility for all aspects of the National Driver Testing Service. Given the RSA's responsibility in this matter, I have referred the Deputy's questions to the Authority for direct response. Please contact my office if a reply is not received within ten days.

The Deputy may wish to note that detailed statistics on the National Driver Testing Service, by county and test centre, are made available on the CSO website on a monthly basis and can be accessed via the following link: https://data.cso.ie/product/rsadts.

The referred reply was forwarded to the Deputy under Standing Orders.
Question No. 263 answered with Question No. 262.

Climate Action Plan

Ceisteanna (264)

Pa Daly

Ceist:

264. Deputy Pa Daly asked the Minister for Transport the position regarding all actions in each of the Climate Action Plans 2021 to 2025 under the remit of his Department; to provide a breakdown of the legacy actions remaining, broken down by the year of the climate action plan they were initially included in; and the estimated timelines for completion, in tabular form. [54638/26]

Amharc ar fhreagra

Freagraí scríofa

I thank the Deputy for his question. In advance of the publication of the Q1 and Q2 progress report on the Climate Action Plan legacy actions, I note that my Department achieved a 22% completion rate of its Climate Action Plan legacy actions as of the end of Q2 2026, with progress being made on remaining outstanding actions.

Legacy actions already completed in 2026 include:

• The publication of a new national demand management strategy, Moving Together: A Collaborative Approach to Systems Change in Transport 2026–2030. This strategy represents a call for collective action across Government and society, not only to reduce carbon emissions over the medium to long term, but also to address the more immediate challenges of congestion and air quality arising in certain urban areas across the country.

• The Government and Northern Ireland Executive approved the Enterprise Fleet Replacement Programme, which will see a new, state-of-the-art fleet operating the Belfast-Dublin service commence from 2030 and includes supporting infrastructure in Belfast, Mosney and Skerries. The programme will provide new trains on the cross-border intercity rail service between Dublin and Belfast, allowing for increased service frequency and faster journey times.

I also note the commencement of the public consultation on the draft revision of the National Ports Policy 2013, which began in early July 2026.

Progress reports on all CAP actions, both completed and outstanding, to the end of 2025 are available here: www.gov.ie/en/department-of-the-taoiseach/publications/climate-action-plan-progress-reports/

The information requested on all CAP legacy actions attributed to my Department has been collated in tabular form below.

Action Number

Action

CAP inclusion year

Estimated completion date

TR/23/19

Publish National Demand Management Strategy

CAP 23

Completed Q1 2026

TR/24/24

Implement the measures in the Renewable Transport Fuel Policy Statement 2023-2025.

CAP 24

Completed Q1 2026

TR/25/12

Advance the Enterprise Replacement Fleet project to provide new trains on the cross-border intercity rail service between Dublin and Belfast, allowing for increased service frequency and faster journey times

CAP 25

Completed Q2 2026

TR/25/7

Advance roll-out of walking/cycling infrastructure in line with National Cycle Network (NCN) and CycleConnects plans

CAP 25

Completed Q1 2026

TR/23/46

SMP Pathfinder: Accelerate implementation of Safe Routes to School Programme through improved resourcing and focus on more rapid implementation of front-of-school treatments, providing immediate safety improvements to school surroundings.

CAP 23

Q4 2026

TR/24/22

Roll out of key elements of EV Infrastructure Strategy.

CAP 24

Q4 2026

TR/24/25

Re-evaluation of the policy framework for the decarbonisation of ports as part of the overall review of National Ports Policy.

CAP 25

Q4 2026

TR/24/4(TF)

Progress evidence-based engagement strategy actions and advertising campaigns to support achievement of transport sector behavioural change and emissions abatement targets

CAP 24

Q4 2026

TR/24/9(TF)

Metropolitan Area Transport Strategies – programme of review, update, appraisal.

CAP 24

Q4 2026

TR/25/13

Review of the National Ports Policy to set a policy framework to contribute to the decarbonisation of maritime transport and the wider logistics chain and to support the development of Offshore Renewable Energy (ORE)

CAP 25

Q4 2026

TR/25/14

Ongoing delivery of Destination Charge Point Scheme including sports clubs and community facilities

CAP 25

Q4 2026

TR/25/15

Roll out of key elements of electric vehicle (EV) Infrastructure Strategy

CAP 25

Q4 2026

TR/25/16

Procurement Strategy for SIF Eastern Green Hydrogen Corridor Demonstrator Project

CAP 25

Q4 2026

TR/25/17

Submit Finalised Alternative Fuels Infrastructure Regulation National Policy Framework to EU Commission (incl. Strategic Environmental Assessment/Appropriate Assessment)

CAP 25

Q4 2026

TR/25/3

Memo for Government on Car Advertising Proposals

CAP 25

Q4 2026

TR/25/4

Finalise recalibrated Transport Decarbonisation Policy Pathway

CAP 25

Q3 2026

TR/25/8

Renew the approach to Shared Mobility, including public bikes schemes in Limerick, Cork, Waterford and Galway

CAP 25

Q4 2026

JM/25/6

Support decarbonisation of public local bus routes

CAP 25

Q4 2026

Transport Policy

Ceisteanna (265)

Brendan Smith

Ceist:

265. Deputy Brendan Smith asked the Minister for Transport the proposals there are to enhance services in an area (details supplied); and if he will make a statement on the matter. [54693/26]

Amharc ar fhreagra

Freagraí scríofa

As Minister of State at the Department of Transport with special responsibility for Rural Transport, I have responsibility for policy and overall funding in relation to rural public transport service provision; however, I am not involved in the day-to-day operations.

The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally including the Connecting Ireland Rural Mobility Plan and TFI Local Link services. In light of the NTA responsibilities I have referred your question to the NTA for direct reply to you. Please advise my private office if you do not receive a reply within ten working days.

Park-and-Ride Facilities

Ceisteanna (266)

Brendan Smith

Ceist:

266. Deputy Brendan Smith asked the Minister for Transport if it is proposed to provide new park and ride facilities on the N3/M3 in counties Cavan and Meath; and if he will make a statement on the matter. [54694/26]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority, or NTA, has responsibility for planning and developing Park and Ride sites, and is leading the development and rollout of strategic park and ride sites nation-wide through the Park and Ride Development Office (PRDO).

The Programme for Government commits to working with local authorities and relevant agencies to develop affordable Park and Ride facilities on the outskirts of major towns and cities.

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 working days

Pending this more detailed response, I note that the Transport Strategy for the Greater Dublin Area 2022-2042, has identified various zones of intervention along corridors on approach to Dublin City, including along the M3/N3.

Tax Code

Ceisteanna (267)

Marie Sherlock

Ceist:

267. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance the basis upon which local property tax is applied to congregated settings; and whether it should be applied to rooms or to the congregated building. [54425/26]

Amharc ar fhreagra

Freagraí scríofa

Local Property Tax (LPT) is a self-assessed tax which Revenue administers in accordance with the Finance (Local Property Tax) Act 2012 (as amended). The legislation provides that LPT is chargeable in respect of a “residential property”, being a building, or a part of a building, that is in use, or suitable for use, as a dwelling. A single building may contain several separate residential properties within it, for example, a building containing apartments or flats. Where an individual residential property within a building is suitable for use as dwelling in its own right, i.e. a self-contained dwelling, it is considered a “relevant residential dwelling” and is subject to LPT. Alternatively, rooms or congregated buildings which are not separate self-contained dwellings are not individually liable to LPT.

The Deputy has made reference to “congregated settings”. While it is not clear from the question, it is assumed the Deputy might be referring to a building that was subdivided into separate units. The strict legal position is that any part of a building that is capable of being used as a dwelling should be treated as a separate residential property that incurs a separate LPT liability for example individual apartments in an apartment block. However, Revenue recognises that certain types of dwelling that are an integral part of a larger building may be difficult to value and sell on the open market in their own right. Therefore, where the same person owns the entire building, Revenue accepts that a liable person can opt to value the separate dwellings for LPT purposes, either as part of the overall building or as separate residential properties for example co-living arrangements.

The exact treatment for LPT purposes will depend on the application of the legislation to the individual facts and circumstances of each case. Further information can be found in Tax and Duty Manual Part 01-01 Meaning of “residential property” at www.revenue.ie/en/tax-professionals/tdm/local-property-tax/part-01/01-01.pdf.

I trust this clarifies the position. However, if the Deputy has a specific scenario that is not covered by the example above that she wishes to have considered, I am advised by Revenue that she can send a query directly to the Revenue Chairman’s Office. If, in the alternative, the query is from a constituent, he or she should contact Revenue using the secure MyEnquiries channel and set out the full facts and circumstances of the case.

Tax Code

Ceisteanna (268)

Pa Daly

Ceist:

268. Deputy Pa Daly asked the Tánaiste and Minister for Finance the engagement his Department has had with the Revenue Commissioners regarding the VAT registration obligations arising for taxi drivers from the use of taxi platforms operating the ‘reverse charge’ mechanism; the expected timeline for related measures or announcements on this issue; the supports that will be put in place to assist drivers and ensure they are not at risk of losing their SPSV licence; and if he will make a statement on the matter. [54276/26]

Amharc ar fhreagra

Freagraí scríofa

I can confirm that officials in my Department engage with Revenue on a wide range of issues on a regular basis. This includes the issue highlighted by the deputy.

As the Deputy will be aware, VAT is subject to the requirements of the EU VAT Directive with which Irish VAT law is obliged to comply.

Irish VAT legislation, in compliance with EU VAT law, provides that taxable persons who are receiving services from outside the State, in the course of their business, are accountable and liable to pay VAT on the reverse charge basis in respect of those services. If the business receiving the services from abroad is normally VAT exempt, then it will be required to register for VAT in order that it can properly account for Irish VAT on the received services. In accordance with EU law, these arrangements apply to businesses across all sectors, including taxi drivers, who receive services from abroad, irrespective of their value. Ireland has no discretion in this regard.

Consequently, where a taxi platform is located outside the State and providing services to taxi drivers in the State, the reverse charge rules apply. This means the Irish taxi drivers who are customers of that taxi platform are obliged to self-account in the State for the VAT on the supply of the services they received. Often taxi drivers may not already be registered for VAT, because the provision of passenger road transport services is VAT exempt in Ireland; in such case, the taxi driver is required to register so that they can account for Irish VAT on the received services.

Revenue operates a self-assessment system for VAT and therefore the application of VAT on services is primarily a matter for the company or person who is accountable for the VAT. As part of its service to support taxpayer compliance, Revenue publishes extensive guidance in relation to VAT on services both on its website www.revenue.ie and in the form of various Tax and Duty Manuals. Revenue will also provide specific advice or guidance to taxpayers that seek VAT advice on services through contact with the relevant Revenue branch or through its Revenue Technical Service.

To further support compliance specifically in the taxi sector, last year Revenue published a detailed guidance document explaining how the VAT rules apply to taxi businesses specifically and how to comply with the requirements. This Tax and Duty Manual on the VAT Treatment relevant to Taxi drivers can be accessed on the Revenue website www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part03-taxable-transactions-goods-ica-services/Services/vat-treatment-of-taxi-drivers.pdf.

The Deputy refers to the tax clearance required when applying for a Small Public Service Vehicle Licence from the National Transport Authority. Tax clearance is confirmation from Revenue that a taxpayer’s affairs are in order. If an individual’s tax affairs (or those of a connected party) are not in order, tax clearance may be refused or rescinded. Where tax clearance is rescinded, or an application for tax clearance is refused, the reasons for same will be outlined and these issues should be addressed before re-applying for tax clearance. Further information on tax clearance is available at www.revenue.ie/en/starting-a-business/tax-clearance/tax-clearance-under-review-refused-or-rescinded/application-refused.aspx .

In situations where a taxpayer is experiencing compliance and payment difficulties, Revenue’s preferred approach is always to work with the taxpayer to identify and agree mutually acceptable payment solutions where possible. Revenue has a proven track record of successfully working with individuals and businesses in agreeing flexible Phased Payment Arrangements to allow for the repayment of debt over a period of time. Revenue encourages taxpayers to engage early when compliance and payment difficulties arise and will work proactively with businesses experiencing temporary cash flow difficulties. If a taxpayer has any doubts in relation to their tax liabilities, they can contact their relevant Revenue branch. Further details on how to contact Revenue are available at www.revenue.ie/en/contact-us/index.aspx.

Departmental Schemes

Ceisteanna (269)

Ruth Coppinger

Ceist:

269. Deputy Ruth Coppinger asked the Tánaiste and Minister for Finance to consider altering the criteria for the help to buy scheme to allow non new-build houses to be included; and if he will make a statement on the matter. [54310/26]

Amharc ar fhreagra

Freagraí scríofa

The Help to Buy (HTB) incentive, is a tax-based scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. It also aims to encourage additional supply of new houses by supporting demand.

HTB provides a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in Ireland over the previous four years, subject to limits outlined in the legislation.

The level of support available to first time buyers under the HTB scheme, is whichever is the lesser of:

• €30,000; or

• 10 per cent of the purchase price of the new property; or

• the amount of Income Tax and DIRT paid in the four years before application for the relief.

For a property to qualify for the HTB scheme, it must be new or converted for use as a dwelling, having not previously been used as a dwelling. Additionally, the purchase value/approved valuation of the property must not exceed €500,000.

In relation to second-hand properties, an increase in the supply of new housing remains a priority aim of Government policy. The HTB scheme is specifically designed to support the demand for affordable new build homes so as to encourage the construction of an additional supply of such properties.

Based on the latest available data (30 June 2026), the scheme has supported over 67,000 individuals or couples to buy or build their own home.

The Programme for Government commits to the retention and revision of the HTB scheme. However, and as the Deputy will also appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, having regard to the sound management of the public finances and the impact any proposed changes would have on the wider housing market. As with all taxation matters the HTB scheme is kept under review.

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