Kieran O'Donnell
Limerick City · Fine Gael · Ireland
“The triangle of supports of home care, day care and meals on wheels services — including dementia-specific supports — plays a vital role in helping older people to age well in their own communities. Meals on wheels services provide much more than nutritious meals.”
“The organisation currently operates a day care service four days per week, supporting approximately 60 registered users, and a meals on wheels service with 104 registered users. The HSE has advised that increased funding has been committed to support the organisation.”
“I join the Leas-Chathaoirleach in welcoming the Kellehers to the Seanad, which is a beautiful building in its own right. I thank Senator Kelleher for raising this important matter. He has advocated for Westgate Foundation over a sustained period of time and that has to be acknowledged. I know the work it does is close to his heart.”
“I again thank the Senator for raising Westgate Foundation in Ballincollig and the work it does on behalf of the community, particularly older people. The Senator referred to housing on-site. It is very much an integrated model. I could see how committed the staff and the board, many of them voluntary, were.”
“The Government has significantly increased investment in meals on wheels services in recent years. Funding increased from €3.5 million in 2022 to €6.25 million in 2025, with a further €2 million allocated in budget 2026 to support service expansion and maintenance.”
“The shared objective of the HSE and Westgate Foundation is to ensure high-quality day care and meals on wheels services continue to be available to older people who rely on them, particularly in the greater Ballincollig area.”
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“It is also important to note that the task force is specifically looking at which supports to provide councillors to assist them in carrying out their functions. Both the AILG and LAMA are represented on the task force. Their contribution will be important in this and other areas of the task force's work. There are four pillars on particular functions. Pillar groups will be used to provide a forum for all key stakeholders, including LAMA and AILG, to make a meaningful impact. In addition members of council representative associations, the pillar groups comprise subject matter experts from across the local authority sector and academia. By structuring it in this manner it is intended that well thought out recommendations can be brought forward for consideration by the Government.”
“It is covering the structure, functions, governance and funding of local authorities. It includes consideration of how to rebalance power between elected councillors and the local authority executive and the potential for devolving more decision-making powers to councillors. The task force, in the course of its work, will examine the committee report as well as reports from the AILG and the Council of Europe Congress of Local and Regional Authorities, and obviously the work of LAMA as well. All these endeavours form a strong foundation for the task force. The issue of providing councillors with enhanced and timely data to inform their work is a key consideration in providing greater input and oversight over the local authority's budget.”
“The decision to set up the task force was informed by a substantial body of work that was undertaken to examine the functions and responsibilities of local government, particularly the work here in the Chamber and the Seanad Public Consultation Committee's report on the future of local democracy, which preceded the establishment of the task force. I draw attention to the first recommendation of the Seanad Public Consultation Committee report, which called for the establishment of a local democracy task force. In those circumstances, I ask this House to wait for the work of the task force to conclude before seeking to progress the Bill. There is a considerable body of work under way in terms of the task force, which is chaired by Jim Breslin. It has a number of pillars.”
“In the limited time that I spent in this portfolio, I wanted to improve the circumstances for councillors. I mentioned that along with others, I have helped to reduce the burden on serving councillors to make the role of councillors viable, more sustainable and interesting to those entering politics. Turning to current developments, many Senators referred to the local democracy task force, which was established in June 2025. It is in the programme for Government. It is currently progressing with its schedule with the aim of delivering a recommendation to my colleague, the Minister, Deputy Browne, in early 2026.”
“Another improvement at the time - the need for this was something that came up a lot in my time in the Ministry - was the introduction of a gratuity. I worked extensively with the officials at the time to bring in a revised gratuity payment for retiring councillors. I note what Members are saying here about the pension, in terms of PRSI contributions. It is something I will bring back to the Minister. The revised gratuity payment for retiring councillors that has been introduced is currently worth up to a maximum of €94,068, subject to service. A security allowance, which I introduced as well in 2023, has subsequently been increased this year to a lifetime maximum of €10,000 to cover 100% of eligible security expenses. I understand the value of what councillors do.”
“For example, with effect from 1 July 2021, the salary-type payment of €18,706 that councillors received previously was replaced by a single salary-style remuneration payment of €25,788. The annual remuneration payment has since increased in line with Government pay agreements. As of 1 August, as Senator Ahearn referenced, this payment is now €31,356. It represents an increase of two thirds over the last five years. Additionally and notably, a vouched expense allowance, the local representation allowance, LRA, was introduced to replace the fixed annual rate as well as the previous optional vouched expense allowance. The LRA is worth a maximum of €5,160 annually and, importantly in the context of the debate on councillors, may be used to purchase secretarial assistance.”
“When I was in the Ministry, I worked intensively with both LAMA and the AILG. They are very good. I think Councillor Malone would have been involved, even at that stage. It is something we would have worked on very much. I believe in that collaborative approach. The Independent Review of the Role and Remuneration of Local Authority Elected Members, overseen by Ms Sara Moorhead SC and published in 2020, proposed a radical overhaul of councillor remuneration. That was commissioned by the then Minister of State with responsibility for local government, John Paul Phelan. All of the pay-related recommendations of that report were acceded to by the previous Government.”
“That legislation also provided for the possibility of appointment by co-option of an individual as a temporary substitute for a councillor who takes maternity leave or is absent due to illness or, in good faith, another reason under section 18 of the Local Government Act 2001. In June 2023, in another initiative to enhance work-life balance, the Department launched a pilot scheme in four local authorities supporting the installation of cameras and video equipment in council chambers where the existing infrastructure was inadequate for the running of hybrid meetings. The scheme has been rolled out to 13 local authorities with almost €350,000 worth of investment by the Department. Councillors have also seen a number of other improvements in terms of administration supports to them over the past five years.”
“For the benefit of the Senators who proposed the Bill, the Minister has tabled a timed amendment but I know how well intentioned what they are putting forward is and I acknowledge that. The maternity administrative support allowance covers expenses incurred by local authority members by allowing them to engage an individual on a part-time basis for 13 hours per week to maintain basic office duties and provide other secretarial and administrative duties for a period of 42 consecutive weeks, or longer in the case of a premature birth. The introduction of this allowance followed the introduction in 2022 of legislation which provided for the first time for councillors to take maternity leave.”
“While I believe the proposal is worthy of further consideration, the Minister, Deputy Browne, is supportive of a timed amendment for reasons I will explain shortly. First, I would like to remind the House of some of what has happened by way of improvements for councillors. I came to the local government portfolio in very late 2022 and I was there for 2023 and up to April 2024. When I came into the Department, the first thing I wanted to bring in was administrative support for councillors availing of maternity leave. I worked intensively with officials on it because I felt it was hugely important. It allows those who have recently given birth and chosen to avail of maternity leave to engage additional administrative support to assist them in their roles.”
“I would have to say some of my most enjoyable days were as a councillor. It was new. It was exciting. It brought back fond memories. I was Minister of State with responsibility for local government for a relatively short period of time - I was there for approximately 16 months - but I have huge time for local councillors. I see Councillor Joe Malone from LAMA and Councillor Mary Hanna Hourigan, the president of the AILG, in the Gallery. I have huge respect for them. In the limited time I held the portfolio, I wanted to do as much as I could. Facing the challenge of work-life balance is hugely important. I acknowledge what the proposed Bill is seeking to address. I know how well intentioned it is. Anything that improves the performance of local government is hugely important.”
“I thank the Senators for their forbearance. It looks like there will be a vote in the Dáil in approximately 20 minutes. I will stay to hear the rest of the Senators. I am taking this debate on behalf of the Minister for housing and local government, Deputy Browne. I thank Senators Black, Flynn, Ruane and Higgins for the opportunity to come before the House this evening for the Second Stage debate on this Bill, which seeks to provide administrative support to elected members of local authorities to assist them in the performance of their duties. Fifteen Senators have spoken so far. I understand how important it is. I fully understand how important the role of the councillor is. I was a councillor. When I was listening to Senator Boyhan, it brought back memories of my first time in public life.”
“It costs approximately €20 billion per year to build 50,000 homes so ultimately, it is about a co-ordinated approach involving the State and the private sector. I hope we can work in a collaborative way across the House so we can continue to increase the supply of housing.”
“Within the housing plan, we want to support private builders and developers to get schemes going in areas. The critical issue with the measures we are putting forward in Accelerating Infrastructure Report and Action Plan is that I expect and hope that Opposition Members will support what we are doing. Ultimately, we have choices to make and there will be issues that people will find difficult. When it comes down to it, at times the common good has to override private interest. It has to. The bottom line is that we must get an increase in supply. People have spoken about measures for apartments and that is all about viability. Everything here is about practical options - they are not theoretical - to support building. The State cannot do it all. We have to work with the private sector. We have put in €9 billion.”
“If people wish to adapt their homes to suit their needs within the home, perhaps with a smaller or separate unit, we will support that. We are looking at planning exemptions. Modular homes came up. A body of work is under way at the moment to look at planning. The point is that this is a co-ordinated and comprehensive plan, including the national planning framework, the national development plan, the plan we have now that we are discussing today, Delivering Homes, Building Communities, which goes up to 2030 and the plan we published today, Accelerating Infrastructure Report and Action Plan. Members say they want to see the barriers removed. The plan that was published today is aimed at removing barriers and dealing with judicial reviews. Water services came up repeatedly.”
“I want to deal specifically with my area of responsibility in housing, which is housing for older people. I will make a few points. We have increased the allocation for the housing adaptation grant to €130 million. It is up by €30 million this year and it will apply across all categories, including older people and disabled people. Furthermore, we are looking to increase delivery of housing for older people in social housing and private housing. In the area of the rental market we are doing a body of work because the incomes of people who are retiring will drop and we want to ensure we deal with that issue. We also want to give choice. It is all about choice. If people wish to purchase a smaller home, we will support them by looking at bridging finance.”
“We are providing €500 million in an acquisition fund for local authorities to go out and purchase land that can be built on for social and affordable housing. We have also set up the housing activation office, which has a €1 billion fund to work with local authorities to do the enabling works on sites upfront. These sites are available and can be built on. Local authorities can enter agreements with builders to build affordable purchase and cost-rental homes. Social housing is obviously hugely important. If the local authorities exceed their self-build target, they will get funding for other activities within their local authority areas. That is important. Defective concrete blocks came up. Legislation was introduced by the Minister, Deputy Browne, yesterday. We are looking at that area.”
“We want to get the message out that we want local authorities to zone 50% above their targets. That will be zoned land that will be built on. Every local authority will now have an affordable purchase target. We want every single local authority to build affordable purchase homes. It is now called the smarter homes scheme. That scheme is available for people who are having difficulty purchasing on the open market. They can get a discount of up to 40% on the value of their house. They can also hold onto the help-to-buy scheme. We want the local authorities to be in that specific space. For social housing, we have a target of 12,000 units per year, which is an increase of more than 3,500 on what local authorities are currently delivering nationally. That would be a big increase in delivery.”
“That point is generally being missed. The issue of helping small builders also came up. Within the plan, there is €400 million for an equity risk capital investment programme. Some €200 million is going to Home Building Finance Ireland. There is also a scheme there at the moment, the ready-to-build scheme, which will be available to small builders in towns and villages to allow them to work with their local authority to build mixed units in those areas. That scheme is there for small builders. The key focus for us is increasing supply. Other issues arose. Local authorities are critical to increasing supply. We want to work with the local authorities. How are we doing that in the plan? We want them to zone more land. We need more land for residential purposes. The population has gone up. The national planning framework states that.”
“Many of the Opposition parties were opposed to all those schemes but they have benefited a huge number of people. We are extending many of them to 2030. Deputies spoke about affordable homes. That issue came up consistently. What does this plan do? It sets a target. We want to provide 15,000 supports for the people who qualify for the help-to-buy and first-home schemes and through local authority loans and the vacant property refurbishment grant. A point that came up earlier was that people may not have read the plan. I suggest they go back and do so. It was suggested that people who want to purchase a derelict or vacant property for a period should benefit from the first-home scheme. We are going to engage in that to see what we can do. Such people would probably also qualify for the vacant property refurbishment grant.”
“Today, we have the accelerated infrastructure task force report and action plan. They are all parts of a comprehensive plan, led by the Government, to get an increased supply of homes. That is the ultimate objective. Listening to the debate, it is all about supply. It is all about putting in those additional measures for supply. If you look at the Delivering Homes, Building Communities plan itself, some of the areas have worked very well for people who are looking to purchase or rent a home. The help-to-buy scheme has helped over 59,000 people. They are getting their own tax back, in many cases, to use as a deposit for a home. Some 8,400 people have availed of the first-home scheme. There is also the vacant property refurbishment grant, from which nearly 15,000 people have benefited.”
“I thank all the contributors to what has been a wide-ranging debate. I want to touch on what the Government is doing generally on housing. The housing plan, Delivering Homes, Building Communities, is one of a number of items. The first was the national planning framework, which has been revised and updated to deal with the increase in population. We want local authorities to look at their development plans and to cater for that increased population. One of the points that came up earlier related to local authorities. We want them to provide for up to 50% more housing than the targets that were laid down by the Department. We need more land zoned for development. That is important. Then we had the national development plan, which provided funding. We then had Delivering Homes, Building Communities.”
“Senator McDowell also spoke about the capital gains tax rate going from 40% to 20%. If we were to reduce the rate on capital gains tax from 33% to 28%, it would cost the Exchequer €415 million alone. In many cases, it might only bring forward the sale of particular properties. I note the point the Senator made on the remittance bases of tax. It is fair to say we want to see more in terms of building properties. We want to see more rental properties coming on stream. In another viability measure in the budget, we exempted corporation tax on cost-rental properties. We want to increase that supply into the market. I thank all the contributors for their perseverance. It is a late hour. I will bring the points raised back to the Tánaiste and Minister for Finance, Deputy Simon Harris.”
“We must get more apartments built. The hospitality sector is a huge employer and we always look at it in a progressive way. We have kept the VAT rate on electricity and gas at 9%. That also shows our purpose. Senator Maria Byrne made valid points on hospitality. She will know, even from our own area, the situation. I will respond to the points Senator McDowell raised. The first was on income tax. We have acted in the past in terms of reducing exposure, more in terms of tax credits and income tax bands. The Tánaiste and Minister for Finance said we will do it again in the future under the programme for Government if the economy is strong. I disagree with the Senator on the 9% VAT rate, which I have spoken about. It is about the small coffee shop, restaurant or hairdresser that is under severe pressure.”
“Senator Noonan raised vacancy and dereliction and referred to Revenue taking over in that area. That is a measure we brought in. We also brought in the living city initiative. There are significant changes in that scheme, with newer buildings brought into it. People can also qualify for vacancy home grants, which the Senator will know from his time in the Department. Senator Cathal Byrne made reference to the tax relief or conditional gift relief. Perhaps he can raise that with the Minister on Committee Stage. The Senator also made a valid point on youth employment. I will take up the point he made on film tax relief. Senator Kyne acknowledged the work done by the former Minister, Paschal Donohoe. He made three relevant points. The measure we have taken on VAT is a viability measure and we will see the fruits of it.”
“Senator Cosgrove raised the 9% VAT rate. This was a commitment in the programme for Government. It is important that we can look at what is in the programme and try to deal with it. Senator McDowell is not here, but he spoke about the same issue. A lot of small restaurants, small coffee shops and hairdressers are struggling. This is a measure. One issue that is often missed is that VAT comes off the top for restaurants and hairdressers. Hairdressers do not give someone a haircut and charge €20 plus VAT. They have to take it out of the rate they charge. It is the same with restaurants. That is missed. For someone taking in €10, a 9% rate versus 13.5% rate can make a huge difference in terms of viability. There are 150,000 people employed in that sector and we feel strongly about that.”
“This budget was about consolidation, which is important in terms of the international markets. We will look to continue with measures to reduce the income tax burden on workers if the economy is strong. Once again, the fundamental point is that governments have to make choices. They are never easy and we may not agree but we have to make choices. Senator Harmon spoke in a similar vein about the housing situation. We are building 30,000 units a year. Are we building enough? We absolutely are not. We must get more commencements going. As I have said on many occasions, the State cannot do it all. The volume of money involved is too high. It costs about €20 billion a year to build 50,000 homes. We are putting in about €9 billion a year. The private sector has a role to play.”
“The Senator said this is a budget for landlords and developers. I disagree. We are bringing in measures for tenants from 1 March next year. We are giving six years of cover. If you are an existing tenant in a house or an apartment, nothing changes. There are now rent pressure zones the length and breadth of Ireland, although obviously not in the North. Within the Republic, everywhere is a rent pressure zone. In recent budgets, we have increased credits and tax band thresholds for workers. Furthermore, in every single budget, we have increased the threshold for USC to match the minimum wage. Those on minimum wage are the low paid. In that sense, we have always been progressive. The Tánaiste and Minister for Finance has said that the programme for Government commits to continuing what we have done up to this current budget.”
“That is the figure I have. Perhaps we can do a bit of follow-up on that. Senator Conor Murphy raised a couple of points. He obviously disagrees with what we are doing. I will put forward a couple of counterarguments and outline the logic of what we are doing. Planning permission has been granted for 40,000 apartments in Dublin, but those projects have not commenced. We are reducing the VAT rate for apartments to 9%. That applies to the sale of apartments and, from 26 November, to the inputs to build apartments. It also applies to student accommodation from 26 November. It is a viability measure. We have to increase supply. As Senator Joe O'Reilly said, we are seeing activity in that area. Ultimately, we believe that the key element in dealing with the housing crisis is supply. We must get an increase in supply.”
“I would like to go into a bit more detail on that specific point. Those were the two points Senator Casey raised. They were also raised by Senator Rabbitte. Senator Paul Daly spoke about the flat rate relating to farmers. I have a note from the officials. The Senator probably already knows this information but I will give it to him anyway. The rate is reviewed every year in the run-up to the budget in accordance with the criteria set down in the EU VAT directive. This is based on the macroeconomic data relating to agriculture inputs and production and the prevailing VAT rate structures averaged over the preceding three years. Revenue's calculation is based on data from 2023 to 2025 and indicates that full compensation can be achieved by reducing the rate to 4.5%. Overcompensation is not permitted under EU law.”
“The Senators spoke about the help to buy scheme, which requires the loan to equal at least 70% of the home's value. Therefore, in reality, if the equity stake is above 22%, you will not qualify for the help to buy scheme. When I was a backbencher, I got the then Minister for Finance, Michael McGrath, to change the legislation to allow people who qualified for the local authority affordable purchase scheme, a scheme whereby the local authorities build houses, starter homes, for affordable purchase, and who were getting a discount of up to 40% to still qualify for a refund of 10% of the value under the help to buy scheme. There are particular areas within that. It is something we need to look at a bit more but the Senators' points are well made. I will bring the principle of the fresh start back to the Minister.”
“I will go through a number of the points that were raised. I welcome the fact that Senator Joe O'Reilly made reference to auto-enrolment and the benefits relating to it and to his former colleague Heather Humphreys, who brought it forward. He mentioned that we are running a budget surplus and that everything done in the budget is to ensure that we can deal with the hard times internationally. Senator McDowell is not here. I will leave responding to his points until the end in case he happens to come back. I will deal with the help to buy scheme, which was raised by Senators Casey and Rabbitte. As the House is probably aware, people making use of the local authority affordable purchase scheme can claim help to buy support where they are availing of a discount of more than 20%.”
“There were 12 contributions in total. I have no doubt that many of these matters will be discussed with the Tánaiste and Minister for Finance on Committee and Report Stages. I will go through the points that were made in the time available. How much time do I have?”
“Finally, as has always been the case, the Bill makes a number of technical changes to tax legislation to ensure it functions as intended, to give sufficient powers to the Revenue Commissioners to ensure they can enforce tax legislation and to correct technical errors arising from previous Bills. The Finance Bill sets out legislative provisions to bring effect to the tax measures announced in the budget. These measures seek to support households, businesses, jobs and investment to protect our economy. As always, I look forward to a constructive debate in the House on its provisions. I commend the Bill to the House.”
“The lifetime limit on gains that qualify for the capital gains tax revised entrepreneur relief is being increased from €1 million to €1.5 million for disposals made from 1 January 2026. A dividend withholding tax exemption for investment-limited partnerships and equivalent EU-EEA partnerships is being introduced in this Bill. This seeks to support opportunities for growth in the funds industry. This year’s Finance Bill introduces a new market cap exemption stamp duty threshold of €1 billion for Irish SMEs and start-ups trading on regulated markets. For companies below this threshold, the 1% stamp duty charge paid on share transactions will not apply. The Bill also extends the bank levy for a further year.”
“Smoking remains Ireland’s leading cause of preventable death, and the Government is committed to reducing smoking prevalence. The Bill introduces a number of changes that are designed to support business, investment and jobs. Changes are being made to the research and development tax credit, including increasing the rate of the credit from 30% to 35% and the first year payment threshold from €75,000 to €87,500. The film corporation tax credit is being amended to introduce an enhanced credit of 40% for qualifying visual effects projects, subject to certain conditions. The digital games corporation tax credit is being extended for a period of six years until 31 December 2031. The scope of this credit is also being extended to include the development of post-release digital content.”
“In terms of VAT, in line with the programme for Government commitment, the rate of VAT that applies to hairdressing services as well as the sale of food and certain drinks in the hospitality sector is being reduced from 13.5% to 9% from 1 July 2026. This will help to protect the jobs of the many people employed in our small coffee shops, restaurants and hairdressers nationally. The 9% rate of VAT on gas and electricity bills is also being extended. This measure will support households across the country as energy prices remain high. This was introduced by way of a financial resolution on budget night and the Bill gives effect to it until 31 December 2030. The Finance Bill confirms the budget night increase in tobacco products tax.”
“This exemption will apply to developments that are designated as falling within the cost rental scheme by the Minister for Housing, Local Government and Heritage on or after 8 October 2025. The Bill also introduces an enhanced corporation tax deduction for certain costs incurred on the construction of apartment developments and for the conversion of non-residential buildings into apartments. This measure should improve the viability of these developments. The Bill makes substantial changes to strengthen the living city initiative, which supports the enhancement of older housing and commercial properties in the designated special regeneration areas in Cork, Dublin, Galway Kilkenny, Limerick and Waterford.”
“Following amendments on Committee and Report Stages in the Dail, this section now includes construction services and student accommodation within the scope of the 9% rate in line with the original policy intention. This viability measure will apply until 31 December 2030. Regarding residential zoned land tax, the Bill provides another opportunity for landowners to seek to have their land rezoned to reflect the genuine economic activity being carried out and for those who do so to apply for an exemption from residential zoned land tax in 2026. In line with Government’s commitment to accelerate the delivery of affordable homes, the rental profits arising from homes that fall within the cost rental scheme will be exempt from corporation tax.”
“The special assignee relief programme, SARP, is also being extended until 31 December 2030. From 1 January 2026, the minimum salary requirement will be increased to €125,000. Additional amendments are also being introduced to make the relief more practical. As housing continues to be one of the biggest challenges facing the country, a whole-of-government approach is being taken to address it. The Finance Bill provides for a range of measures that seek to complement direct spending initiatives to enhance viability and boost the supply of housing. One of the key measures in this Bill is a reduction in the rate of VAT from 13.5% to 9% applying to the supply and construction of apartments and apartment blocks.”
“The Bill extends the rent tax credit in its current form for a further three years until 31 December 2028. It also extends the mortgage interest tax relief for the 2025 and 2026 years of assessment. For claims relating to 2025, the maximum value of the credit will remain at €1,250 with a 50% reduction applying for claims relative to 2026. The foreign earnings deduction, FED, scheme is being extended until 31 December 2030. From 1 January 2026, the level of relief will be increased to €50,000 and the Philippines and Türkiye are included as relevant states for the purpose of the scheme. Following discussion on Committee Stage in the Dáil, I brought an amendment on Report Stage that removed Russia from the list of relevant states for the purpose of this scheme.”
“Budgets are about choices and, in making decisions for this one, the Government committed to measures that would improve the overall standard of living, with a focus on affordable, permanent changes. However, over the lifetime of this Government, we will stand by our programme for Government commitment to make progressive changes to income tax, if the economy remains strong. The Finance Bill increases the 2% universal social charge, USC, ceiling by €1,318 to €28,700 for the 2026 year of assessment onwards. This change is made in line with the national minimum wage applicable in 2026 and will ensure that 2% remains the highest rate of USC that is charged on the income of full-time workers on the national minimum wage. It also provides for a two-year extension to the reduced rate of USC for medical card holders.”
“The measures announced in the budget, such as the enhancements to the research and development tax credit, the participation exemption and audiovisual incentives, will protect jobs and build on our progress, enhancing our offering as a country to do business with and in. Looking ahead, we expect to add a further 63,500 jobs by the end of next year, with the economy remaining at full employment over the coming period. In terms of income tax, I want to address the fact that the scope for significant personal tax changes was limited in budget 2026. Budgetary parameters of €9.4 billion were set out in the summer economic statement. In line with this, budget 2026 allocated €8.1 billion for public spending and €1.3 billion for taxation measures.”
“The measures announced in budget 2026 seek to protect our economic stability, support our citizens and prepare Ireland for the challenges and opportunities of the future. The Finance Bill implements a range of targeted tax changes, including specific measures to support households, jobs and businesses and to encourage and promote investment. The changes provided for in the Bill seek to address the many challenges facing our society, including those of housing and climate. The Bill also contains a number of administrative changes to the tax code, reflects recent international developments and seeks to protect and enhance the integrity of our tax system. I look forward to finalising this important legislation over the coming weeks.”
“I appreciate the opportunity to present the Finance Bill to the Seanad and participate in this debate on behalf of the Tánaiste and Minister for Finance, Simon Harris, who is participating in the proceedings of today’s state visit by President Zelenskyy but who will of course be engaging with Senators as the Bill completes its passage through the Seanad. As Senators are aware, the annual Finance Bill provides a legislative basis for the provisions introduced in the budget as well as some further changes to the tax code. I understand that Senators have been provided with an updated summary of the Bill as passed by the Dáil, which summary addresses each section. I will use the time available to consider the broad themes in the Bill and how the Bill will provide the legislative basis for budget decisions already taken.”
“We will work with all sides of the House to ensure prompt enactment. I thank Members for all their attention and contributions today and look forward to further engagement on Committee Stage.”
“Such opportunities will no doubt arise and will be needed again. My colleague the Minister of State, Deputy Christopher O'Sullivan, referred to the fact that our Department is preparing to launch a review of the Act in its entirety next year, including the changes made by this Bill. This intersects both with the review of the IS 465 national standard and the three-year anniversary of the commencement of the current scheme. I have listened carefully and with genuine interest to the contributions made by Members during these discussions. I thank them on my own behalf and that of the Minister, Deputy James Browne for their contributions and general support for the Bill. The contributions clearly indicated the importance of measures proposed in the amendment Bill. I very much welcome the broad support for the content of the Bill.”
“In addition, I acknowledge colleagues in this House from the impacted counties who have been tireless advocates, both publicly and, more often, behind the scenes, to press the case for the impacted homeowners not just over the past year but over several years. Many have alluded to this. Their hard work, commitment and dedication have been commendable. The scheme is delivering for many homeowners in affected counties and the challenge now proposed will represent a step forward in ensuring that everybody is fairly dealt with in terms of support. The Bill is by no means the end of the defective blocks journey for anyone involved, least of all this Government. It is a staging post that provides a timely opportunity to intervene and respond to developments over the past few years.”
“I thank them for their work, which has shaped this scheme and helped to improve the scheme for all impacted homeowners. I also pay tribute to the homeowners and their representatives who have engaged with the process through various channels, including the public consultation for the draft IS 465 standard, which yielded in excess of 640 submissions. Ireland's official standards body, the National Standards Authority of Ireland, has been tasked with the review of the national standard IS 465. It expects the revision of IS 465 to conclude in the first quarter of 2026. This updated standard will provide further reassurances to homeowners affected by defective concrete blocks. The Department stands ready to ensure the scheme reflects the results of this process and indeed is ready to initiate the review that this new standard will require.”
“An amendment will also be tabled on Committee Stage that will assist owners of houses that are conjoined, be they semi-detached or terraced, etc., where one has received a determination but the other attached dwelling has yet to meet the scheme's damage threshold. This amendment will help speed up the process for the other dwelling to be assessed for determination of the option grant amount and then if both owners desire, they can go ahead and remediate their homes at the same time. It is a flexible measure that, once again, shows how responsive the Government is to the genuine needs of homeowners. A lot of work has been put in to bringing about these changes. Affected homeowners have put significant time and effort into working with my Department through the homeowners' liaison officer.”