Written Answers Nos. 305-324
305. Deputy Michael Cahill asked the Minister for Transport if he will commit to the full implementation of developments for new cruise facilities at Dublin Port; to explore alternative approaches to finding the best solution to infrastructural and facility needs for cruise tourism at Dublin Port and ensure the best and most cost-effective approach (details supplied); and if he will make a statement on the matter. [68235/26]
Amharc ar fhreagraI note that the cruise industry makes a notable economic contribution to Ireland and welcome Cruise Ireland’s submission to the public consultation on the revision of the National Ports Policy (NPP), for which I am responsible.
Under the Harbours Acts 1996, as amended, the primary role of Ireland's State-owned commercial port companies is to facilitate maritime transport and trade. The development of infrastructure such as cruise facilities is, in the first instance, a matter for the Board of Dublin Port Company to consider, taking account of its statutory functions, commercial priorities, and operational requirements. Queries in relation to new cruise facilities are more appropriately directed to the Company. If you do not receive a response to your queries, please do not hesitate to contact me again.
306. Deputy Grace Boland asked the Minister for Transport for an update on progress to improve the availability and accessibility of TFI LEAP cards at Dublin Airport, including the provision of LEAP card vending machines in the airport terminals. [68930/26]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. However, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has responsibility for the provision of public transport services provided under public service obligation (PSO) contracts, including the installation of Leap Card vending machines.
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.
307. Deputy Jennifer Whitmore asked the Minister for Transport whether an assessment has been undertaken of the vulnerability of the Rosslare rail corridor to coastal erosion, storm surge and sea-level rise; and if so, to publish its findings. [68832/26]
Amharc ar fhreagraAs Minister of Transport, I have responsibility for policy and overall funding of public transport. The National Transport Authority (NTA) has statutory responsibility for the planning and development of public transport infrastructure including, in consultation with Iarnród Éireann, the East Coast Railway Infrastructure Protection Projects (ECRIPP).
Noting the NTA's responsibility in this matter, I have referred the Deputy's questions to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.
Pending this detailed response, I note the the East Coast Railway Infrastructure Protection Projects were established to provide improved coastal protection against predicted climate change effects of sea level rise and coastal erosion on the east coast railway corridor between Merrion Gates in Dublin and Wicklow Harbour. ECRIPP will deliver the necessary enhanced coastal protection to the existing railway infrastructure at key locations on this rail line. Funding is provided in the NDP to advance ECRIPP into construction.
308. Deputy John Connolly asked the Minister for Transport his plans to put adequate real-time public information on the status of arrivals and departures ar Oranmore Rail Station. [68884/26]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport.
The query raised by the Deputy is an operational matter for Iarnród Éireann. I have, therefore, referred the Deputy's question to the company for direct reply. Please advise my private office if you do not receive a reply within ten working days.
309. Deputy John Connolly asked the Minister for Transport the current status of the proposals contained in the Athenry bus routes consultation conducted by the National Transport Authority; whether a decision has been made on the proposed rerouting of the 425a TFI bus service and the introduction of the new 416 TFI bus service between Athenry and Tuam; the timeline for implementation of these proposals; and if he will make a statement on the matter. [68883/26]
Amharc ar fhreagraAs Minister of State at the Department of Transport with special responsibility for Rural Transport, I have responsibility for policy and overall funding in relation to rural public transport service provision; however, I am not involved in the day-to-day operations.
The National Transport Authority (NTA) has statutory responsibility for securing and monitoring the provision of public passenger transport services nationally, including the Connecting Ireland Rural Mobility Plan and TFI Local Link services. In light of the NTA responsibilities I have referred your question to the NTA for direct reply to you. Please advise my private office if you do not receive a reply within ten working days.
310. Deputy John Connolly asked the Minister for Transport the reason commuters using rail services in the Galway metropolitan area do not benefit from fare structures equivalent to those available through the Transport for Ireland integrated fare system in Dublin; and whether consideration is being given to extending integrated metropolitan rail fares and fare caps to Galway. [68878/26]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. However, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has responsibility for the regulation of fares charged to passengers in respect of public transport services provided under public service obligation (PSO) contracts.
Under the most recent Fares Determination announced by the NTA on the 3rd September 2026, it outlines in regard to the regional city bus services operating in Cork, Galway, Limerick and Waterford, and advises that fare reform in our urban centres is ongoing and will contribute to a network effect of public transport in our regional cities and towns.
TFI 90 and associated daily / weekly caps were rolled out in Cork City in July this year, and it is the NTA’s intention to rollout a similar 90-minute offering in the other regional cities in future Determinations, this will see a flat city fare, which is a prerequisite for the implementation of a 90-minute ticket, being introduced in Galway, Limerick and Waterford.
In light of the NTA's responsibility in this area, I have forwarded the Deputy's specific question to them for direct reply. Please advise my private office if you do not receive a response within ten working days.
311. Deputy John Brady asked the Minister for Transport to provide an update on the proposed Park and Ride facility in Kilpedder, County Wicklow; the amount expended on the project to date; when the facility will be completed; and if he will make a statement on the matter. [68946/26]
Amharc ar fhreagra312. Deputy John Brady asked the Minister for Transport to provide an update on the proposed Park and Ride facility in Hollywood, County Wicklow; the amount expended on the project to date; when the facility will be completed; and if he will make a statement on the matter. [68945/26]
Amharc ar fhreagraI propose to take Questions Nos. 311 and 312 together.
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. The PRDO published a Park & Ride Strategy for the Greater Dublin Area as part of the NTA's Transport Strategy for the Greater Dublin Area 2022-2027. The Strategy sets out the vision and objectives for Park & Ride and identified the zones for strategic Park & Ride sites in this region.
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
313. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the amount collected on fuel, by fuel type from 2024 to 2025 and to date in 2026, in tabular form. [68101/26]
Amharc ar fhreagraI am advised by Revenue that the receipts collected in respect of Mineral Oil Tax (MOT), Natural Gas Carbon Tax (NGCT) and Solid Fuel Carbon Tax (SFCT) in each year up to 2024 are published on the Revenue website at:
www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/receipts-volume-and-price/excise-receipts-commodity.aspx
The receipts collected from MOT, NGCT and SFCT for 2025 and for the year to August 2026 are shown in the following table:
|
|
2025 |
|
January – August 2026* |
|
|
Fuel Type |
Non-Carbon Component €m |
Carbon Component €m |
Non-Carbon Component €m |
Carbon Component €m |
|
Petrol |
613.0 |
150.7 |
338.5 |
115.4 |
|
Aviation Gasoline |
0.4 |
0.2 |
0.1 |
0.1 |
|
Diesel |
1,438.0 |
535.1 |
640.0 |
377.1 |
|
MGO |
38.0 |
159.8 |
11.6 |
117.3 |
|
KERO |
- |
138.2 |
- |
93.1 |
|
Fuel Oil |
0.0 |
0.3 |
0.1 |
0.2 |
|
Other LPG |
- |
35.2 |
- |
26.2 |
|
Auto LPG |
0.1 |
0.1 |
0.1 |
0.1 |
|
Natural Gas |
- |
137.6 |
- |
122.1 |
|
Solid Fuel |
- |
18.9 |
- |
14.3 |
|
Total |
2,089 |
1,176 |
990 |
866 |
*2026 Provisional
In relation to VAT, I am advised by Revenue that traders are not required to identify the VAT yield generated from the supply of specific goods and services on their VAT returns. Therefore, it is not possible to provide the VAT yield on all fuel related products and services using taxpayer information alone. However, using Revenue and third-party data sources, a tentative estimate of the VAT generated on fuel can be provided in the table below:
|
VAT Receipts €m |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
2023 |
2024 |
2025 |
2026 (to July)* |
|
Petrol |
319 |
318 |
293 |
276 |
195 |
231 |
322 |
319 |
349 |
366 |
232 |
|
Diesel |
262 |
284 |
306 |
303 |
257 |
334 |
423 |
370 |
373 |
362 |
231 |
|
MGO |
30 |
34 |
40 |
39 |
32 |
42 |
71 |
56 |
56 |
55 |
43 |
|
Kerosene |
44 |
52 |
65 |
59 |
50 |
59 |
90 |
75 |
76 |
70 |
47 |
|
Other LPG |
7 |
10 |
13 |
14 |
12 |
13 |
12 |
11 |
9 |
9 |
5 |
|
Auto LPG |
0.5 |
0.5 |
0.4 |
0.4 |
0.3 |
0.3 |
0.5 |
0.5 |
0.2 |
0.2 |
0.1 |
|
Natural Gas |
79 |
75 |
89 |
87 |
89 |
72 |
111 |
123 |
131 |
118 |
77 |
|
Solid Fuel |
53 |
48 |
45 |
53 |
42 |
49 |
61 |
59 |
78 |
56 |
34 |
|
Total |
795 |
821 |
851 |
831 |
677 |
800 |
1,091 |
1,013 |
1,073 |
1,035 |
669 |
*July is the latest month currently available.
As the Deputy will be aware, schemes such as the VAT deduction scheme, the double income tax relief scheme and the Diesel Rebate Scheme mean that a significant portion of revenue raised from taxation of fuels is repaid to economic operators who are availing of these schemes.
314. Deputy Ivana Bacik asked the Tánaiste and Minister for Finance if he is aware of reports that different properties on the same street or development are receiving different treatment by the same insurers in terms of flood insurance cover; his plans to ensure that flood insurance is extended to buildings with limited or no flood insurance cover, excluding NDP flood relief schemes; the progress made to implement action 17 of the Action Plan for Insurance Reform 2025 to 2029; and if action 17 will be completed by 2029. [68258/26]
Amharc ar fhreagraGovernment policy in relation to flood insurance is focused on the development of a sustainable, planned, and risk-based approach to managing flooding. Flood prevention remains the best approach to reducing flood risk and increasing flood insurance capacity.
In terms of assessing flood risk, insurers use a variety of different flood data models (both internally developed models and flood models procured from third party vendors). Insurers will generally utilise (i) flood risk maps licenced from a third-party consultancy; (ii) bespoke flood maps based on individual historical claims experience/risk surveys undertaken of locations, and (iii) other information such as the flood defence benefit area data provided to Insurance Ireland by the OPW under the terms of the MOU, if applicable.
The decision on whether to offer insurance, level of premiums charged, and the policy terms applied are matters for individual insurers based on an actuarial assessment of the risks they are willing to accept. The Solvency II Directive restricts Member States in terms of intervening in insurers’ pricing or underwriting decisions.
The Government also recognises that the availability and affordability of flood insurance is an issue for many groups and communities and has therefore prioritised reform in this area under the Action Plan for Insurance Reform 2025 – 2029. However, there is no single solution. This is a multi-faceted policy area that cuts across the remit of a number of Departments and Agencies, that requires a coordinated response.
With respect to Action 17 of the action plan, following a meeting of Government on 21st of July 2026, it was agreed that a working group on the flood insurance protection gap should be established to progress a time bound work programme in relation to flooding and flood insurance. The Working Group will bring together Government Departments, agencies, insurers, and other key stakeholders to examine practical measures to reduce the flood insurance protection gap and improve access to insurance in areas at risk of flooding.
A range of policy options and potential solutions will be considered by the Working Group and any such solution needs to ensure that the market remains involved in the provision of cover while specifically addressing the nature of the insurance protection gap in Ireland, given the relatively high level of penetration and geographical concentration. It is also essential that any solution does not lead to a sharp increase in premiums, add significant costs to the Exchequer, lead to less risk reduction and risk awareness and fewer adaptation measures, or inadvertently widening the insurance protection gap over time.
My officials will also continue to monitor developments at EU and international level. The European Commission recently announced its intention to establish a Climate Insurance Alliance to address the growing climate protection gap at an EU level and will publish proposals on a European Climate Resilience and Risk Management Framework in Q4 this year.
315. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will consider extending tax relief to counselling and psychotherapy fees. [68241/26]
Amharc ar fhreagraSection 469 of the Taxes Consolidation Act 1997 provides for tax relief where an individual proves that he or she has incurred costs in respect of qualifying health expenses.
Only "health expenses" incurred in the provision of “health care”, which has been carried out or advised by (in certain circumstances) a practitioner, will qualify for tax relief.
Health care is defined as the “prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability”.
Health expenses are defined as “expenses in respect of the provision of health care” and may include, but are not limited to, the following:
• the services of a practitioner,
• diagnostic procedures carried out on the advice of a practitioner,
• maintenance or treatment necessarily incurred in connection with the services of a practitioner or diagnostic procedures carried out on the advice of a practitioner, and
• drugs or medicines supplied on the prescription of a practitioner.
A practitioner is defined as "any person who is:
• registered in the register established under section 43 of the Medical Practitioners Act 2007,
• registered in the register established under section 26 of the Dentists Act, 1985, or,
• in relation to health care provided outside the State, entitled under the laws of the country in which the care is provided to practice medicine or dentistry there".
In the case of counselling or psychotherapy services, currently relief may be available in circumstances where the practitioner administering the services or referring the individual for a diagnostic procedure, as the case may be, is a qualified practitioner, in accordance with Section 469 of the Taxes Consolidation Act 1997.
Finally, as the Deputy will appreciate, it is a longstanding practice of the Minister for Finance not to comment in advance of the Budget on any tax matters which might be the subject of Budget or Finance Bill decisions.
316. Deputy Tony McCormack asked the Tánaiste and Minister for Finance for the following economic data in relation to the years 2005-2015: (A) - GDP €bn at constant market price. (B) GNP €bn at constant market price. (C) National Debt €bn. (D) Number of persons in employment. (E) Inflation percentage(%). (F) Unemployment percentage(%). (G) Tax Revenue Receipts €bn. [68300/26]
Amharc ar fhreagraThe Deputy can find the requested data for the period 2005-2015 in the attached pdf.
317. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance if his attention has been drawn to efforts by Russia or Russian backed financial technologies or financial companies, to move money through financial institutions based in Ireland in breach of sanctions; and to outline the measures in place to prevent such actions. [68220/26]
Amharc ar fhreagraThe Deputy will be aware that in response to Russia’s illegal invasion in Ukraine, the EU has adopted a number of EU Council Regulations (the “EU Regulations”) which comprise targeted financial sanctions against a number of individuals, bodies and corporate entities (“Designated Persons”). Sanctions have direct effect in all Member States of the EU, and they are legally binding on all natural and legal persons in Ireland. As such, a natural or legal person who contravenes a provision of an EU sanctions regulation would be guilty of an offence and liable to prosecution.
While EU Regulations have direct effect, each Member State is required to create offences and lay down penalties applicable to infringements of the EU Regulations in domestic law. My Department plays an important role in relation to sanctions policy, and it, alongside the Department of Enterprise, Tourism and Employment, is responsible for preparing the requisite Statutory Instruments to establish these offences and give effect to the penalties.
Consequently, it is a criminal offence to transfer funds, to make funds or economic resources available, directly or indirectly, or to provide services that are prohibited under the Regulations, to Designated Persons. Additionally, accounts, funds and other assets owned, held or controlled by Designated Persons must be frozen without delay so that they cannot be made available, directly or indirectly, to Designated Persons.
If a person is involved in a breach of the EU Regulations they are guilty of a criminal offence. Furthermore, where an offence under the EU Regulations is committed by a corporate entity and is proved to have been so committed with the consent or connivance of or to be attributable to any neglect on the part of any person, being a director, manager, secretary or other officer of the corporate entity, or a person who was purporting to act in such capacity, that person shall, as well as the corporate entity, be guilty of an offence. All persons must supply any information related to suspected financial sanctions breaches to An Garda Síochána pursuant to the relevant EU Regulations.
The Central Bank of Ireland is one of three Competent Authorities in Ireland, the others being the Department of Foreign Affairs and Trade and the Department of Enterprise, Tourism and Employment, for the administration and enforcement of sanctions, or restrictive measures.
The Central Bank is responsible for the administration of financial sanctions. In administering financial sanctions, the Central Bank undertakes the following:
• Receives notifications from the financial services industry of assets/funds that have been frozen under the sanctions legislation. In this regard all natural and legal persons, entities and bodies are required to report to the Central Bank information on assets held by them on behalf of individuals or entities that are subject to the asset freeze. The Central Bank collates the reports of frozen assets for onward transmission to the Department of Foreign Affairs and Trade and the EU Commission.
• Receives and analyses transaction reports from certain Russian linked firms operating in Ireland. Where there are suspicions of breaches or where potential circumvention of Sanctions is identified, the matter is referred to An Garda Siochana.
• Assesses applications for derogations that are permitted under the restrictive measures legislation in respect of financial sanctions.
• Engages with the other domestic competent authorities and the European Commission to ensure that restrictive measures and financial sanctions are being implemented correctly and consistently.
In addition to the above, I understand that under the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, those with obligations regarding anti-money laundering and countering the financing of terrorism, which includes financial institutions, must, inter alia, assess risks, carry out customer due diligence, verify customer and beneficial owner identities, conduct ongoing monitoring of transactions and report suspicious transactions.
The Central Bank of Ireland implements a risk-based approach to the anti- money laundering and countering the financing of terrorism supervision of credit and financial institutions. Effective risk-based supervision entails identifying money laundering and terrorist financing risks, supervising firms commensurate with the risks identified and taking necessary action to bring about compliance. All credit and financial institutions must comply with their statutory obligations and must be able to demonstrate to the Central Bank how they have complied.
Finally, Ireland supports strong and robust sanctions in response to Russia’s illegal aggression in Ukraine. The targeted sanctions adopted in response to Russia’s actions in Ukraine are the most expansive and hard-hitting sanctions in EU history. An unprecedented range of sectoral restrictions against Russia have been adopted, including measures targeting trade, finance, energy, technology, defence and maritime sectors. These sanctions are putting the Russian economy under serious strain and reducing its ability to finance its war effort.
Ireland’s Presidency of the Council of the EU has prioritised maintaining and increasing the pressure on Russia, including through the adoption of the 21st package early in our Presidency and the recent extension of the Ukraine Territorial Integrity regime until 2029. This extension will maintain sanctions on some 3,000 individuals and entities responsible for undermining the territorial integrity, sovereignty, and independence of Ukraine.
318. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance will he restore the 9% VAT rate for the letting of camping and touring pitches to tourists using their own camping equipment at Fáilte Ireland-registered and approved caravan and camping parks. [68378/26]
Amharc ar fhreagra320. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he will consider restoring the 9% VAT rate for the letting of camping and touring pitches at Fáilte Ireland-registered and approved caravan and camping parks as part of Budget 2027; if he has assessed the potential impact such a measure will have on affordability for Irish families, regional tourism, rural employment and Ireland's competitiveness in the European camping market; and if he will make a statement on the matter. [68454/26]
Amharc ar fhreagraI propose to take Questions Nos. 318 and 320 together.
The Deputies should be aware, it is long-established practice that the Minister for Finance does not comment on matters that may be subject to Budget decisions.
I am advised by Revenue that traders are not required to identify the VAT yield generated from the supply of specific goods and services on their VAT returns. Therefore, it is not possible to provide a costing for the measures outlined above using information provided on tax returns alone.
Changes to VAT rates may be estimated using Revenue’s Ready Reckoner. The Ready Reckoner is available on the Revenue website at:
https://www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx. An update of the Ready Reckoner is due to issue in the coming weeks.
319. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance If he will consider increasing the property value for the help to buy scheme from €500,000 in light of the increase in construction costs and so on. [68405/26]
Amharc ar fhreagraThe 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.
I am advised by Revenue that, as of 31 August 2026, the scheme had supported more than 69,000 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 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 commitments set out in the Programme for Government and the impact any proposed changes would have on the wider housing market.
It is a longstanding practice of the Minister for Finance not to comment in advance of the Budget on any tax matters which might be the subject of Budget decisions.
321. Deputy Seán Ó Fearghaíl asked the Tánaiste and Minister for Finance if he will act to improve the employment investment incentive scheme as recommended by the report of the Cost of Business Advisory Forum. [68415/26]
Amharc ar fhreagraThe Employment Investment Incentive provides a platform for investment in certain SMEs. It provides tax relief for individuals who purchase qualifying trading company shares. The relief aims to encourage individuals to provide equity-based finance to trading companies, to assist companies to raise finance to allow them to expand and create or retain jobs.
The Employment Investment Incentive (EII), the Start-Up Relief for Entrepreneurs (SURE) and Start-Up Capital Incentive (SCI) are provided for by Part 16 of the Taxes Consolidation Act 1997 (TCA 1997).
The reliefs are State aid and come under the terms of Regulation (EU) No. 651/2014, known as the State Aid General Block Exemption Regulation, or GBER, which allows certain categories of State aid to be granted without prior notification by Member States to the European Commission.
The current GBER is due to expire on 31 December 2026. The European Commission is reviewing the GBER, in line with the EU’s Competitiveness Compass and the Clean Industrial Deal. The aim is to cut red tape and promote necessary investments, while keeping a level playing field in the Single Market. A final draft of the revised GBER expected Q4 2026 and will be effective 1 January 2027. The new GBER is expected in Q4 2026 after which time further potential amendments will be examined in the context of future Budgets.
The EII has undergone significant change in recent years following reviews and feedback from stakeholders. In line with my Department’s Guidelines on Tax Expenditures these tax incentives are regularly reviewed to ensure they continue to operate as intended supporting SMEs and the Irish economy, while also representing value for money for the Exchequer and the taxpayer. A high-level review of the Part 16 reliefs has been conducted ahead of the end-2026 sunset clause and was published as part of the Tax Strategy Group (TSG) papers.
The Final Report of the Cost of Business Advisory Forum was published recently, and this report contains 63 recommendations aimed at reducing business costs, strengthening competitiveness and easing regulatory burdens. Careful consideration is being given to these recommendations.
322. Deputy Emer Currie asked the Tánaiste and Minister for Finance the cost of the removal of VAT on counselling and psychotherapy. [68240/26]
Amharc ar fhreagraI am advised by Revenue that the VAT rating of goods and services is subject to the requirements of the EU VAT Directive with which Irish VAT law is obliged to comply. Under Irish VAT legislation, professional medical care services supplied by recognised medical professionals who are registered on a statutory register in the State are generally exempt from VAT.
The Department of Health is responsible for the legislation governing medical professionals and statutory registers, including, for example, health professionals registered under the Medical Practitioners Act 2007, the Nurses and Midwives Act 2011 and the Health and Social Care Professionals Act 2005. Revenue applies the VAT exemption to the supply of medical services by these professionals as and from the date of their registration.
Regulations made on 2 July 2018 under the Health and Social Care Professionals Act 2005 (Statutory Instrument No. 170 of 2018) designate counsellors and psychotherapists as a regulated profession and establish the Counsellors and Psychotherapists Registration Board.
As the necessary legislation has already been passed the VAT exemption in question will apply from the date of registration by the Counsellors and Psychotherapists Registration Board.
I am advised that work is ongoing to open the register of counsellors and psychotherapists by the relevant health authorities.
Under VAT law, where a medical service is supplied by a person who is not registered in accordance with the appropriate Department of Health legislation, the supply of the service is liable to VAT at the reduced rate, which is currently 13.5%.
I am further advised by Revenue that traders are not required to identify the VAT yield generated from the supply of specific goods and services on their VAT returns. Therefore, it is not possible to provide an estimate of the VAT collected from the specific services referred to by the Deputy.
Any further questions regarding the Counsellors and Psychotherapists Registration Board are best answered by my colleague, the Minister for Health.
323. Deputy James O'Connor asked the Tánaiste and Minister for Finance if he his Department consider a reduction in the VAT rate for the beauty industry in the upcoming budget (details supplied); and if he will make a statement on the matter. [68564/26]
Amharc ar fhreagraAs the Deputy will be aware, it is long established practice for the Minister of Finance not to comment on matters that may be subject to Budget decisions.
However I can say that the VAT rating of goods and services is subject to the requirements of the EU VAT Directive with which Irish VAT law is obliged to comply. In general, the EU 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 the categories of goods and services listed in Annex III of the EU VAT Directive, to which Member States are permitted to apply lower VAT rates subject to certain rules.
Beauticians are not included in the categories of goods and services on which the EU Directive allows a lower rate of VAT, and therefore they would fall to be taxed by Member States at their standard rate of VAT – which in Ireland is currently 23%. However, the Directive allows that a Member State may retain certain long-standing VAT arrangements that they had in place, subject to strict conditions including that the terms of the historic arrangement cannot be extended.
On this basis, Ireland is permitted to retain its long-standing application of its reduced VAT rate – which is currently 13.5% – to services related to the care of the human body, which includes beautician services. In accordance with the Directive this arrangement is treated as a ‘parked’ rate, which means that it cannot be reduced below 12%. If Ireland were to cease the application of the parked rate to these supplies, then under the terms of the Directive these services would have to be subject to the standard rate of VAT.
As hairdressing services are specifically included in Annex III and are not a ‘parked’ item, it is possible to apply the 9% rate to them. Therefore, in accordance with Finance Act 2025 the 9% rate will apply to hairdressing services from 1 July 2026. This measure includes hairdressing services provided by beauticians but does not extend to other beauty services.
324. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the rationale for the application of VAT, customs-related charges and import administration fees to MedicAlert bracelets imported by individuals; whether exemptions or reliefs apply in respect of such essential medical identification products; whether he has examined the case for a review of their tax and customs treatment where no equivalent product or service is available within the State; and if he will make a statement on the matter. [68622/26]
Amharc ar fhreagraThe VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law is obliged to comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they are exempt or fall within certain categories of goods and services to which Member States are permitted to apply lower VAT rates subject to certain rules.
Under Annex III of the VAT Directive, Member States may decide to apply a reduced or zero-rate VAT to certain supplies including: medical equipment, appliances, devices, items, aids and protective gear, including health protection masks, normally intended for use in health care or for the use of the disabled; goods essential to compensate and overcome disability; as well as the adaptation, repair, rental and leasing of such goods.
On this basis, Ireland applies a zero rate of VAT to the supply of a range of medical equipment, devices and appliances, which include, for example, automated external defibrillators, invalid carriages of a kind designed for use by invalids or infirm persons (excluding mechanically propelled road vehicles), orthopaedic appliances, surgical belts, trusses, deaf aids, artificial limbs and walking frames and crutches, and parts or accessories suitable for use solely or principally with the foregoing.
Medical equipment, devices and appliances not falling within these categories, including the specific product referred to by the Deputy, are subject to VAT at the standard rate.
Revenue has published guidance on the Revenue website - www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part03-taxable-transactions-goods-ica-services/Goods/VAT-treatment-of-Medical-Equipment-and-Appliances.pdf
In accordance with the VAT Directive, goods imported into the State from outside the EU are subject to VAT at the same rate that would apply if the goods were supplied within the State.
Generally, goods imported into the State from outside the EU are also subject to Customs formalities and Customs duties. Certain goods specially designed for the education, employment or social advancement of people with a physical or mental disability may qualify for Customs Duty relief at importation. The particular product referred to by the Deputy in this case does not meet the conditions for this type of relief and Customs Duty is payable.
Since 1 July 2026 when the Customs Duty de minimis threshold was abolished, a €3 customs duty charge now applies per unique item if valued at €150 or less. If more than one of the same product is imported, then the charge is €3. If the goods are in excess of €150 then the rate of Customs Duty is specific to the product and varies depending on the products used in the manufacture.
Customs duty does not apply to goods supplied from within the EU or Northern Ireland.
In certain circumstances it is possible to claim preferential origin and avail of a reduced or zero rate of Customs Duty. For example, the EU-UK Trade Agreement provides for zero rate tariffs for UK Origin goods being traded between the EU and UK where the goods meet the specific requirements for preferential origin as set out in that trade agreement criteria and the relevant proofs can be provided.
As Customs is an EU competence, the rules apply in all EU Member States, and it is not possible for Ireland to amend or disapply Customs rules.
