Paul McAuliffe
Question:180. Deputy Paul McAuliffe asked the Tánaiste and Minister for Defence if he will provide an update in relation to a matter (details supplied). [16449/25]
View answerDefence Forces
Questions (180)
Written answers
As matters surrounding this case, remain active in the Workplace Relations Commission, it is not appropriate for me to comment at this time.
Public Transport
Questions (181)
Emer Currie
Question:181. Deputy Emer Currie asked the Minister for Transport for the latest update on the roll out of free public transport for children aged from 5 to 8 years-old; the expected timeline for its implementation; and if he will make a statement on the matter. [16338/25]
View answerWritten answers
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 responsibility for the regulation of fares charged to passengers in respect of public transport services provided under public service obligation (PSO) contracts.
Under Budget 2025, funding has been allocated to the Department of Transport to extend free public transport for children to include those aged 5 to 8 years. Free travel for all children under-fives on subsidised public transport services was introduced in 2017.
The extension will be introduced later this year, with a lead time involved to allow for the necessary technical changes required to facilitate the implementation of this change to child fares. Similar to the previous fare initiatives this measure marks another step towards making sustainable transport a more affordable option for families.
In light of the NTA's responsibility in this area, I have forwarded the Deputy's question to the Authority for direct reply. Please advise my private office if you do not receive a response within ten working days.
Public Transport
Questions (182)
Pa Daly
Question:182. Deputy Pa Daly asked the Minister for Transport if the senior SmartPass is valid on all TFI bus routes (details supplied) including rural transport, and valid for free public transport journeys taken entirely within the Republic of Ireland; and if he will make a statement on the matter. [16371/25]
View answerWritten answers
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 responsibility for the regulation of fares charged to passengers in respect of public transport services provided under public service obligation (PSO) contracts.
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.
Air Services
Questions (183)
Michael Cahill
Question:183. Deputy Michael Cahill asked the Minister for Transport if an incident in which an Irish citizen was denied boarding a flight (details supplied) will be investigated; and if he will make a statement on the matter. [16374/25]
View answerWritten answers
The Common Travel Area allows Irish and UK citizens to travel freely between both countries without a passport. However, airlines and sea carriers are entitled to set their own policies regarding the documents they will accept as valid identification at time of boarding. Generally, the contract between the airline and customers is bound by the terms and conditions set out at the time of booking with the airline. Any intending passengers should make themselves aware of the terms and conditions of any bookings made, including the accepted forms of photo identification.
While my Department has overall responsibility for transport policy, including aviation, it is not within my remit to intervene in the operational matters of private commercial airlines or indeed to intervene in individual cases between passenger and airlines.
Regulation (EU) 261 of 2004 ("EU 261") sets out the rights of air passengers in the event of denied boarding, downgrading, delay and cancellation. Under the regulation passengers may be validly denied boarding if there were reasonable grounds, such as reasons of health, safety or security, or inadequate travel documentation.
If a passenger believes their rights under EU261 have been infringed, they make a complaint to the designated National Enforcement Body (NEB) in the Member State the incident occurred. The Irish Aviation Authority is the NEB for flights departing Ireland or flights from a non-EEA country on an EU-licensed carrier to an Irish airport. Formal complaints can be submitted via their website www.iaa.ie/consumer-protection.
Airport Policy
Questions (184)
Conor D McGuinness
Question:184. Deputy Conor D. McGuinness asked the Minister for Transport when he will make a decision to provide State funding for the runway extension at Waterford Airport; the factors that remain under consideration by his Department; and if he will make a statement on the matter. [16394/25]
View answerWritten answers
I can assure the Deputy that this Government is committed to working with all stakeholders to see the Waterford Airport project to lengthen and widen the runway progress.
As previously advised, my Department has concluded its initial assessment of Waterford Airport’s development proposal in line with the requirements under my Department’s Transport Appraisal Framework. This Framework ensures investment schemes in the transport sector comply with Government’s Infrastructure Guidelines, which set out the value for money guidelines for the evaluation, planning and management of public investment projects. The arrangements apply to all public bodies and all bodies in receipt of Exchequer capital funding.
I am currently being briefed by officials and considering the next steps in this regard. I am also looking forward to positive engagement with Waterford Airport on this matter.
Road Projects
Questions (185)
Michael Cahill
Question:185. Deputy Michael Cahill asked the Minister for Transport to give a specific timeframe as to when the N70 Ring of Kerry national secondary road and footpath through Cahersiveen town will be upgraded, given that the residents and local businesses are at the end of their tether in relation to the treacherous condition of this road and footpath, and exhausted from reporting these dangerous conditions that they have experienced for many years; and if he will make a statement on the matter. [16419/25]
View answerWritten answers
As Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the operation and management of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Infrastructure Guidelines and the necessary statutory approvals. In this context, TII is best placed to advise you regarding the N70.
Noting the above position, I have referred your question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.
Departmental Budgets
Questions (186)
Pa Daly
Question:186. Deputy Pa Daly asked the Minister for Transport if he will report on the capital carryover in his Department in each of the years 2015 to date; the proportion of the total capital allocation that had to be carried in each of those years; the proportion of the capital allocation of that year that was carried over from the previous year; the reasons for capital carryover in each of those years; the measures he is taking to reduce capital carryover; if he anticipates capital carryover in 2025, in tabular form; and if he will make a statement on the matter. [16483/25]
View answerWritten answers
Deputy,
Please see breakdown of capital carryover from 2015 to date.
|
Year |
Capital Allocation |
Amount Carried into €m's |
Proportion % |
Amount Carried out €m's |
Proportion % |
|
2015 |
937,808 |
29106 |
3.1 |
16100 |
1.7 |
|
2016 |
1,074,951 |
16100 |
1.5 |
10969 |
1.0 |
|
2017 |
1,129,641 |
10969 |
1.0 |
10950 |
1.0 |
|
2018 |
1,326,884 |
10950 |
0.8 |
18366 |
1.4 |
|
2019 |
1,586,025 |
18366 |
1.2 |
48611 |
3.1 |
|
2020 |
1,942,735 |
48611 |
2.5 |
151480 |
7.8 |
|
2021 |
2,527,500 |
151480 |
6.0 |
161100 |
6.4 |
|
2022 |
2,547,000 |
161100 |
6.3 |
137956 |
5.4 |
|
2023 |
2,622,254 |
137956 |
5.3 |
140920 |
5.4 |
|
2024 |
2,679,450 |
140920 |
5.3 |
115253 |
4.3 |
|
2025 |
2,882,729 |
115253 |
4.0 |
2015 Carryover
In 2015, the carryover into the year was to meet commitments under Tourism Product Development Scheme and the development of other projects at the National Sports Campus. Carryover to 2016 was related to delays to progress on Active Travel Towns and to long delays in obtaining permits for works in Bantry Bay Harbour resulting in Port of Cork being unable to spend their allocation in 2015.
2016 Carryover
In 2016, the carryover was related to a delay in the commencement of an office accommodation project and timing of expenditure relating to National Indoor Arena. There were underspends on the National Cycle Network programme for Kerry and Galway. The Grange Castle Business Park had been delayed due to a longer than expected lead in related to the necessary ESB works.
2017 Carryover
In 2017, carryover was largely related to the funding for the Kerry Sports Academy. Other funding for a project in Limerick under the Smarter Travel areas, in addition, expenditure allocated under INTERREG was not realised that year.
2018 Carryover
In 2018, carryover was related to essential repairs to the embankment in Shannon airport not undertaken. Delay also on procurement of the infrastructure required for the introduction of a new NVDF Strategic Platform to allow API and portal access to the Driver and Vehicle details. Some schemes such as PEMS testing on buses ran into 2019. Retention payments were delayed until 2019 on Pairc Ui Chaoimh, Castelebar Project and Kerry Academy. Delays with retention drawdown for Loughlinstown, and Dunmanway, and the usual difficult-to-anticipate project progress in the cases of Lucan, Buncrana and Edenderry. Slower than anticipated progress of a Dept. of Community and Rural joint funding programme for Outdoor Activity Infrastructure.
2019 Carryover
In 2019, carryover was related to the slower drawdown of grants for sporting bodies than expected. Public and Sustainable Transport Investment Programme carryover was due to the re-profiling of INTERREG funding by SEUPB and slower than anticipated drawdown on the bus fleet programme. Funding for new Greenways projects was awarded later than anticipated and the Local Authorities were therefore not able to have substantial drawdown in 2019. Maritime Administration and IRCG carryover was required due to delays in a number of procurement projects including capital assets replacement, and the Coast Guard Station House Building Programme.
2020 Carryover
In 2020 the carryover related to delays to some eSPSV grant expenditure, the purchase of hydrogen buses; the Knock Airport Apron extension project; some public transport infrastructure projects; and the Coast Guard building programme, particularly the Westport and Greystones projects.
2021 Carryover
In 2021, the carryover related to the Shannon Embankment project, the Donegal airport fencing project, the runway at Waterford Airport, the Passenger Boarding Bridge at Shannon Airport; bus delivery delays as a result of a shortage in the availability of Automatic Vehicle Locator (AVL) equipment and an underspend in Active Travel Infrastructure as Local Authorities continued to scale up projects and resources to match the budget available.
2022 Carryover
In 2022 the carryover related to delays in EV global supply chains and associated delivery of vehicles; delays in the delivery of bus fleet; ongoing delays to the commencement of Bonmahon Coast Guard station, the Shannon Passenger Bridge boarding project and the IWAK Apron project.
2023 Carryover
In 2023, carryover was related to delays in some Greenway projects. Slightly less demand than forecast for some EV grant schemes and other infrastructure schemes. Delay in bus purchases on the Public Transport Investment programme. Delay in progression of A5 border to Derry in the National Roads Investment programme. Delay in the Cork security project and other project deliveries before year end on the Regional Airports programme. Delays in building projects and on final invoicing for Bunmahon on the Coast Guard building programme.
2024 Carryover
In 2024, Carryover was related to delays in planning approvals for Core Bus Corridors in Dublin delaying commencement of construction from 2024 to 2025. Delays in various depot and electrification works shifted expenditure from 2024 to 2025.Delays to the acceptance of Urban Double-Deck Electric Buses for BusConnects from 2024 to 2025 due to the application of General Safety Regulation 2 (GSR2) in Ireland from July 2024. Underspends against a number of Irish Rail projects such as FourNorth, Connect, and Enterprise Fleet Replacement. Core ZEVI expenditure was below estimates for 2024 due primarily to a slowdown in EV uptake. There were delays in progressing a section on the Grand Canal Greenway due to protracted discussions with relevant parties. An allocation for the Blessington Greenway remained unspent as a decision was awaited from An Bord Pleanala in relation to statutory consent, a similar situation pertained to the Greenway scheme from Monaghan to the Border. Delays in securing voluntary land acquisition agreements with landowners arose on other schemes which also resulted in programme delays and therefore, underspends on Greenway projects.
Project management is complex and it is inevitable that there will be some delays to projects in any given year, given the size of the Department's budget and number and complexity of projects under its remit. The purpose of facilitating capital carryover is to allow, within reason, funding tied to delayed projects to move smoothly from one year to the next to support the flow of project investment. In this regard, my main concern is that any underspends arising in the year are minimised and that should underspends arise due to unforeseen delays in projects, that the funds associated with the projects are fully utilised via carryover.
The Department expects to invest its entire capital allocation for 2025.
Rail Network
Questions (187)
Paul Donnelly
Question:187. Deputy Paul Donnelly asked the Minister for Transport the steps the NTA and Iarnród Eireann are currently taking to ensure that the new DART carriages fully cover the gap between the DART and platform at all DART stations prior to the new carriages coming into service next year. [16486/25]
View answerWritten answers
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 issue raised by the Deputy is an operational matter for Irish Rail. Therefore, I have referred the Deputy's question to Irish Rail for direct response.
Please advise my private office if you do not receive a reply within ten working days.
Dublin Airport Authority
Questions (188)
Paul Donnelly
Question:188. Deputy Paul Donnelly asked the Minister for Transport the number of WTE staff, by job title and gender, currently working within the sales and marketing department of Dublin Airport Authority. [16487/25]
View answerWritten answers
As the Deputy will be aware, daa has statutory responsibility to operate, manage and develop Dublin and Cork Airports. As such, matters in relation to staffing are a matter for daa.
I have therefore forwarded your question to daa for direct reply. If the Deputy does not receive a response within ten working days, please advise my Private Office.
Legislative Measures
Questions (189)
Cian O'Callaghan
Question:189. Deputy Cian O'Callaghan asked the Minister for Finance his views on the Management Fees (Local Property Tax) Relief Bill 2018; and if he will make a statement on the matter. [16337/25]
View answerWritten answers
Upon the introduction of the Local Property Tax (LPT), the Government decided that a liability to the tax should apply to all owners of residential properties with a limited number of exemptions and no deductions. Limiting the exemptions and deductions available allows the rate to be kept low for liable persons who do not qualify for an exemption.
The proceeds of the LPT are largely used in the general provision and maintenance of infrastructure, services and amenities in a local authority area, such as the maintenance and provision of public roads, footpaths, lighting, open spaces, surface water drainage and other public amenities. All property owners benefit from this expenditure in their locality, regardless of whether they are obliged to pay management fees or not.
An individual that pays management fees may also receive services such as bin collection, maintenance of common areas and a sinking fund for needed repairs. These are costs that those who do not pay management fees, or who live in housing estates that do not pay management fees, must meet from their own means.
A requirement to pay a management fee or service charge to property management companies is not relevant in determining whether a property is subject to the LPT. There is no specific exemption for the payment of management fees, nor is there provision to offset the amount paid on management fees against LPT. It was for these reasons that Government was not in favour of the Management Fees (Local Property Tax) Relief Bill 2018 at the time the Bill was proposed.
I have no plans to include a provision on management fees in the Finance (Local Property Tax) (Amendment) Bill 2025.
Housing Schemes
Questions (190)
Noel McCarthy
Question:190. Deputy Noel McCarthy asked the Minister for Finance his Department’s plans to increase the relief rate payment under the help-to-buy scheme beyond €30,000; if so, when he envisages such a change will take effect; and if he will make a statement on the matter. [16342/25]
View answerWritten answers
The Help to Buy (HTB) incentive, is a scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. The incentive gives 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.
An increase in the supply of new housing remains a central and priority aim of Government policy. For this reason, HTB is specifically designed to encourage an increase in demand for new build homes in order to support the construction of an additional supply of such properties. For a property to qualify for HTB, 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.
Based on the latest available data (28 February 2025), the HTB scheme has supported almost 54,000 individuals or couples to buy their own home, of which around 87% of claims were for properties which did not exceed €450,000 in value.
The Programme for Government commits to the retention and revision of the HTB scheme. 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 impact any proposed changes would have on the broader housing market.
Tax Reliefs
Questions (191)
Claire Kerrane
Question:191. Deputy Claire Kerrane asked the Minister for Finance when the appeals board for those refused the primary medical certificate will be established; and if he will make a statement on the matter. [16402/25]
View answerWritten answers
The current Disabled Drivers Medical Board of Appeal (DDMBA) was formally appointed in September 2023 and following preparatory work appeal hearings recommenced in the first half of December 2023.
It took longer than anticipated to recruit a new Board. In this regard four Expression of Interest campaigns had to be run over 18 months to source the legislatively required five members. Department of Finance officials also had to re-negotiate new hosting arrangements with the National Rehabilitation Hospital following their withdrawal of services in February 2023.
The Secretary of the Board has advised my officials that, as of March 2025, there are 440 appellants on the waiting list. 522 appellants have been assessed since the appeals process recommenced.
Fiscal Policy
Questions (192)
Ged Nash
Question:192. Deputy Ged Nash asked the Minister for Finance if he is concerned at the impact of US tariffs on the public finances; the preparations he is making to secure the public finances in regard to the potential impact of tariffs on the Exchequer; and if he will make a statement on the matter. [16459/25]
View answerWritten answers
As I have said on many occasions, we very much regret the imposition of any tariffs. Our view is that they are economically destructive and push up costs and prices, hurting all parties involved. However, the reality is that we are now facing into a period of significant disruption to trade due to tariffs that will, unfortunately, directly impact on Irish exports.
In anticipation of this announcement, my Department and the ESRI recently published a a joint analytical paper which included the modelling of a range of tariff scenarios and the impacts on the Irish economy.
The analysis shows that Modified Domestic Demand – the most meaningful metric for the Irish economy – would be between 1-2 per cent below its no-tariff baseline level over the medium-term depending on the extent of tariffs.
The potential impact on GDP is larger, estimated at around 2½ to almost 4 per cent below a no-tariff baseline, although changes in GDP have less of an impact ‘on the ground’. The slowdown in domestic growth would be accompanied by lower-than-assumed employment growth, which is expected to be around 2 to 3 per cent lower compared to a no-tariff baseline.
The model results suggest that the impact on tax receipts would be broadly similar to the effects on the macroeconomy. Importantly, however, the paper does not account for changes to the firm- and sector-specific factors that have produced ‘windfall’ corporation tax receipts in recent years. As a result, the impact of an escalation in protectionism on the public finances may be higher than is estimated in the paper.
There has been significant progress made in recent years in mitigating the risks around the concentration of corporation tax receipts and improving the resilience of the public finances. Indeed, the Future Ireland Fund and Infrastructure, Climate and Nature Fund both enable Government to prepare for future fiscal challenges and, at the same time, remove a large portion of ‘windfall’ receipts from the day-to-day expenditure base. Ultimately, the best way to mitigate the risk of an over-reliance on potentially transient windfall revenues is to keep public expenditure growth at sustainable levels, which will be achieved by following the appropriate budgetary strategy.
Tax Code
Questions (193)
Mattie McGrath
Question:193. Deputy Mattie McGrath asked the Minister for Finance the date the VAT rate will be reduced to 9%; and if he will make a statement on the matter. [9658/25]
View answerWritten answers
In recognition of the needs of SMEs in the hospitality sector, the Programme for Government commits to bring forward measures to support SMEs, in particular in the retail and hospitality sectors. It acknowledges the increased cost pressures on these sectors and states that this will entail changes to VAT, PRSI and other measures.
As the Deputy will be aware, in making any decision in relation to VAT rates or other taxation measures, the Government must balance the costs of the measures in question against their impact and the overall budgetary framework.
The Programme for Government makes it clear that these measures will be implemented as part of the normal budget process. This will include consideration in the relevant Tax Strategy Group paper in advance of the budget. The timing of any VAT change as well as its scope will be considered as part of that process.
Official Engagements
Questions (194, 195)
Edward Timmins
Question:194. Deputy Edward Timmins asked the Minister for Finance if he would report on his meeting with the president of the European Central Bank which took place during his Saint Patrick’s Day mission to Germany; and if he will make a statement on the matter. [16386/25]
View answerEdward Timmins
Question:195. Deputy Edward Timmins asked the Minister for Finance if he would report on his meeting with the German Minister for Finance as part of his Saint Patrick’s Day trip; and if he will make a statement on the matter. [16387/25]
View answerWritten answers
I propose to take Questions Nos. 194 and 195 together.
As is traditional practice where possible during Saint Patrick’s Day programmes, I met with my German counterpart, Jörg Kukies, on 13 March during my visit to Frankfurt and Berlin.
We discussed our respective economies and current European and global and economic challenges, including in relation to transatlantic trade given the importance of exports to both Ireland and Germany. We discussed efforts at EU level to enhance competitiveness, with focus on the work of both the ECOFIN council and the Eurogroup, which I chair.
Work continues in Germany to form a new government following their recent general election and my visit coincided with a week of intensive political discussions in the German parliament on domestic economic measures, which Minister Kukies also discussed with me when we met.
I always value my visits to Germany and the discussions I have there. The modern Irish-German relationship is one of business, culture, sport and above all friendship, and it is no surprise that it is our third-largest trading partner in the world.
As part of my visit to Germany, I also met the President of the European Central Bank in Frankfurt on 12 March in my capacity as President of the Eurogroup. I regularly engage with President Lagarde, who is a standing participant in the Eurogroup meetings, on matters related to the economic situation and budgetary policies of the euro area member states.
Question No. 195 answered with Question No. 194.
Financial Services
Questions (196)
Emer Currie
Question:196. Deputy Emer Currie asked the Minister for Finance to provide for each year from 2020 to date, the number of complaints received by the Financial Services and Pensions Ombudsman; the number of complaints determined; the number of complaints remaining open at the end of each year; and the average wait time from receipt of complaint to determination; and if he will make a statement on the matter. [16445/25]
View answerWritten answers
The FSPO provides an independent, fair, impartial, confidential and free service for consumers to resolve complaints against financial service providers and pension providers.
Complaints are resolved through either informal mediation, leading to a potential settlement agreed between the parties, or formal investigation and adjudication, leading to a legally binding decision.
The majority of complaints are resolved through their mediation services.
In 2024, 86% of complaints that closed, were closed within 12 months of the complaint being made. This was mainly through resolution in their Dispute Resolution Services (mediation) and early-stage assessments and interventions in their Customer Operations and Information Management department.
For all complaints that closed in 2024, including tracker mortgage complaints, the average time from receipt of complaint to closure, was 8.4 months. For non-tracker mortgage complaints that closed in 2024, the average time from receipt to closure, was 7.2 months.
Certain more complex complaints, including those requiring a formal adjudication process or formal jurisdictional assessment, or both, take longer to resolve. This reflects the fact that adjudications by the Ombudsman are legally binding and accordingly, it is important that every decision arrived at has followed due process and allowed both parties to make submissions and offer observations on the evidence and on the other party’s submissions, as appropriate.
The table provided shows the number of complaints received, the number of complaints closed and the number of complaints on hand on 31 December each year from 2020 to 2024.
Table 1. Number of complaints received 2020-2024
|
Year |
2020 |
2021 |
2022 |
2023 |
2024 |
|
Complaints received |
5,395 |
4,658 |
4,781 |
6,182 |
6,185 |
|
Complaints closed |
6,193 |
5,010 |
4,647 |
5,184 |
5,907 |
|
Complaints on hand at year end |
4,661 |
4,337 |
4,538 |
5,613 |
5,891 |
|
Average time to closure (months) |
- |
- |
10 |
8.6 |
8.4 |
Question No. 197 taken with Question No. 7.
Tax Code
Questions (198)
Keira Keogh
Question:198. Deputy Keira Keogh asked the Minister for Finance if there are plans to increase the inheritance tax exemption under the current inheritance tax policy in respect of individuals without children; and if he will make a statement on the matter. [16538/25]
View answerWritten answers
Capital Acquisitions Tax (CAT) is a beneficiary based tax on gifts and inheritances that is payable on the value of the property received. For CAT purposes, the relationship between the person giving a gift or inheritance (i.e. the disponer) and the person who receives it (i.e. the beneficiary) determines the maximum amount, known as the “Group threshold”, below which CAT does not arise.
There are three Group thresholds:
• the Group A threshold (currently €400,000) applies where the beneficiary is a child of the person giving the gift or inheritance
• the Group B threshold (currently €40,000) applies where the beneficiary is a brother, sister, nephew, niece, lineal ancestor or lineal descendant of the person giving the gift or inheritance
• the Group C threshold (currently €20,000) applies in all other cases.
It is useful to note that the definition for children for CAT purposes includes any stepchildren, adopted children or certain foster children. All can avail of the Group A threshold in respect of gifts and inheritances received from that disponer.
In addition, nieces or nephews of that disponer may qualify for favourite niece or favourite nephew relief in respect of gifts or inheritances of business assets. The relief allows a niece or nephew who qualifies for the relief to avail of the Group A threshold. Qualifying nieces or nephews are those who have worked substantially on a full-time basis for a period of five years prior to the gift or inheritance being given in carrying on, or assisting in the carrying on, the trade, business or profession, of the disponer. For the nephew or niece to be deemed to be working substantially on a full-time basis in the business he or she must work:
• more than 24 hours per week at the place where the business, trade or profession is carried on; or
• more than 15 hours per week at the place where the business, trade or profession is carried on exclusively by the disponer, any spouse or civil partner of the disponer and the nephew or niece.
Furthermore, it is worth noting that there is an exemption from CAT where dwelling houses are bequeathed by individuals who: have lived there for a specified period of time before the inheritance,
• will continue to live there for a specified period of time after the inheritance, and
• who have no beneficial interest in any other residential property at the date of the inheritance.
My officials are reviewing CAT as part of the annual Tax Strategy Group papers. These papers outline the tax policy considerations for the Government and the options available to it in forming this year’s Budget. They are published in advance of the Budget and are the best means of considering inheritance tax in an analytical and transparent way.
Finally, it is important to be aware that the options available for providing changes to CAT threshold parameters must be considered in the context of available resources and must also be balanced against competing demands.
Departmental Contracts
Questions (199)
Peadar Tóibín
Question:199. Deputy Peadar Tóibín asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he will detail the cost of all State rental contracts of private property in the past year. [15640/25]
View answerWritten answers
The Office of Public Works (OPW) has responsibility on behalf of the State for managing an extensive and diverse portfolio of State properties, including office accommodation for all Government Departments, the property estate for An Garda Síochána and numerous properties for many State Agencies.
The total amount of rent payments incurred by the OPW in 2024 was approximately €111m. The vast majority of this relates to rents in respect of office accommodation.
There are currently in the region of 460 property leases / licences held by the OPW, almost 320 of which are in respect of office accommodation. The remainder includes 42 leases/ licences in respect of storage / warehouses, 37 for Garda Stations and and 62 for Coast Guard Stations, custom / port facilities, car parking and driving tests centres.
Within its overall portfolio, the OPW has a significant and diverse office accommodation portfolio, distributed throughout the country, comprising 531 buildings, of which 266 buildings were State-owned at year end 2024.
This office portfolio consists of 866,923 m2, of which approximately 60 percent is State-owned, and the remaining 40 percent is leased. The office accommodation portfolio includes a range of differing types of office provision, from brand new grade A office accommodation to prestige heritage buildings.
Pension Provisions
Questions (200)
Sinéad Gibney
Question:200. Deputy Sinéad Gibney asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if his Department has engaged with representatives of the Defence Forces, An Garda Síochána, fire brigades, or prison officers since January 2024 on the issues with the fast accrual (uniformed) single public service pension scheme for uniformed services recruited after 2013, if he will provide the dates of those engagements, if his department have taken any action as a result of these engagements; and if he will make a statement on the matter. [16473/25]
View answerWritten answers
The Single Public Service Pension Scheme is a statutory Public Service Career-Average Defined Benefit Pension Scheme, established on 1 January 2013 under the Public Service Pensions (Single Scheme and Other Provisions) Act 2012. The Single Scheme was established to place publicly-funded retirement benefits on a more sustainable footing in the context of longer life expectancies.
All new entrants to the public service, hired after 1 January 2013, are members of the Single Scheme.
Members of the Permanent Defence Force, firefighters, members of An Garda Síochána and Prison Officers are categorised as members of the ‘Uniformed Accrual’ cohort of Single Scheme members. As such, they accrue benefits more quickly than Standard Accrual members, who have a longer working life. The uniformed grades have certain enhanced benefits that other members of the Single Scheme do not have, in recognition of their earlier retirement age, such as early payment of scheme benefits.
Once members of the ‘Uniformed Accrual’ cohort reach their normal retirement age, as provided for in Section 26 of the 2012 Act, they can retire at that earlier age and receive their occupational retirement benefits accrued at a higher rate, including their retirement lump-sum and pension benefit payments.
The most significant change to the Uniform cohort has been the increase of mandatory retirement age, introduced last year. In 2024, Government enacted Part 11 of the Courts, Civil Law, Criminal Law and Superannuation (Miscellaneous Provisions) Act 2024. This legislative change, which allowed for an increase in the mandatory retirement age for uniformed staff to 62 years of age, for those who may choose to avail of it, was introduced following work between officials in my Department and those in relevant stakeholder Departments. This also allows uniformed members of the Single Scheme to accrue additional referable amounts towards their occupational pension, for the additional years worked.
My Department did not engage with representatives of the Defence Forces, An Garda Síochána, fire brigades, or prison officers on issues relating to Fast Accrual (uniformed) members of the Single Scheme.
It is a matter for the relevant Departments and sectoral management to engage with unions and associations in relation to Industrial Relations matters.