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DÁIL ÉIREANN · FORMER

Robert Troy

Longford-Westmeath · Fianna Fáil · Ireland

IN THEIR OWN WORDS

Only last weekend, I had the honour of representing the Taoiseach at the commemoration of those who had lost their lives at the Battle of the Somme. The presence of the deputy First Minister of Northern Ireland was a very positive development. I understand that it was the first time she was present in Dublin for that commemoration.

SITTING OF 2026-07-16 · READ THE OFFICIAL REPORT

People deserve to know and understand not just the aspiration but the implication for their livelihoods, public services and future. Transparency is something I have tried to foster during my term as Minister of State in the Department of Finance. People expect it and are savvy enough to find it themselves.

SITTING OF 2026-07-16 · READ THE OFFICIAL REPORT

I welcome the opportunity to contribute on this debate on the financial implications of Irish unity. It is fair to say that it is an important discussion and one that deserves to be approached with seriousness, honesty and respect.

SITTING OF 2026-07-16 · READ THE OFFICIAL REPORT

If we are serious about unity - I believe we all are - we must be equally serious about preparation. That includes asking the difficult but necessary questions, including about the role of the UK in supporting any transition, whether financial contributions over a defined period would form part of any agreement and how the EU could be inv…

SITTING OF 2026-07-16 · READ THE OFFICIAL REPORT

While many will view these as barriers so as to delay and misinform, we need to realise that our island has overcome its fair share of barriers in the past and we have the capacity to overcome any barriers in the future. What we should be looking at are the opportunities that a united Ireland presents.

SITTING OF 2026-07-16 · READ THE OFFICIAL REPORT

It can be secured through reassurance, actions and compromise. Deputy Lahart indicated some of the compromises that may need to be considered. From a financial perspective, we need to look for clarity. Some fundamental questions need to be addressed. What would happen to public services? How would taxation be structured?

SITTING OF 2026-07-16 · READ THE OFFICIAL REPORT

The complete record

Every one of 1,108 lines we hold for Robert Troy, in date order, each linked to its source. Free to read, in full, without an account. Page 5 of 23.

  1. We will see that when the Minister, Deputy Chambers, and the Minister, Deputy Harris, get up to deliver the budget in a few short months.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  2. If we talk to anybody, in the context of the fuel allowance, who has had the benefit of a deep retrofit and the benefit they have derived, they will speak about the improved quality of life in their homes and the huge reduction in what they are spending weekly, monthly or bimonthly on energy to heat their homes. That is a permanent support for people at risk of energy poverty. It is a permanent benefit that we have been able to provide because of the carbon tax, and that is never acknowledged when Deputy Doherty gets up to speak. I have outlined that our budgetary process has commenced. I acknowledge that more needs to be done in relation to people who are working and who are finding it difficult in terms of the cost of living. Work is ongoing to ensure that people get that extra support in budget 2027.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  3. A sizeable majority in this Dáil supports it and supports what is being done to ensure that the revenue generated by the carbon tax is reinvested to protect those who need the greater support through the fuel allowance, social welfare payments, investment in environmental and agricultural schemes in the agriculture sector, Sustainable Energy Authority of Ireland, SEAI, grants to help people retrofit their homes and a deep retrofit for those who need it the most, namely those people at risk of energy poverty and receiving social welfare fuel allowance. The tens of thousands of households that have benefited from that welcome it. I assist people in this regard, and I acknowledge everybody does in this Chamber. We assist people daily and weekly in our clinics and in our constituencies.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  4. On Leaders; Questions today, the Taoiseach gave a firm commitment that the situation would be kept under continuous review. We have to acknowledge, thankfully, that the price of a barrel of crude oil is much lower now than it was at its peak. Thankfully, the signs seem positive in relation to a peace deal in the Middle East and, hopefully, that will open up the Strait of Hormuz. This will see a huge increase in the supply, which will, hopefully, bring down the cost of oil even further. We, therefore, have to be agile and responsive to what is happening on the international stage because this is what is affecting the cost of energy in Ireland today. The differences regarding the benefits of the carbon tax have been exposed among the people on the Opposition benches. The most recent votes identified this.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  5. One basic point people fail to acknowledge and recognise is that the huge increase in energy prices is not as a consequence of decisions taken by the Government but as a consequence of an issue happening in the Middle East. That is not of the Government’s making. I think we can all agree on that. This is what has been the biggest driver in the increase in the cost of energy since the crisis began. As a consequence of and in reply to that, the Government did take corrective actions, not once but twice. This was to the tune of a total of €750 million. We are never going to agree because no matter how much we did on this side of the House, those on the other side of the House will say we should have done more and gone further. They do not even recognise that we made interventions, and that this action was one of the largest across the EU.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  6. There was a change in the eligibility criteria, an increase in the weekly rate and an increase in how much people can have in terms of the means test. There was also an increase in the number of the weeks paid out. Measures have been put in place to help address people who are affected the most adversely by high energy costs.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  7. Temporary measures are temporary measures; that is the nature of a temporary measure. What did happen in the previous budget was the largest increase in investment in the disability sector on record, with an almost 20% increase on the previous year. My colleague tells me it was €620 million. That is how much additional funding was put into disability services, daycare and respite. These are all areas that people with a disability have been looking for. There is a commitment this year, and the Minister, Deputy Calleary, has already begun work on a permanent cost-of-living measure for people with a disability. I want to put that on the record of the House this evening. Deputy O'Callaghan mentioned people aged over 65. This is why in the previous budget there was an increase in the rate of fuel allowance paid weekly.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  8. A sum of €1.5 billion was allocated to ESB Networks and €2 billion to EirGrid, which will enable both companies to significantly increase capital investment to expand their onshore and offshore electricity transmission and distribution network infrastructure, which is critical as we move away from fossil fuels. The Electricity (Supply) (Amendment) Act 2025 enacted last November provided the legal mechanism for the State to make a €1.5 billion equity investment in ESB Networks and increase its statutory borrowing limit from €12 billion to €17 billion. The €1.5 billion was transferred from the Central Fund to the ESB in mid-December, ensuring ESB Networks can begin delivering on this ambitious onshore grid investment programme next year. Work is happening on putting in place the necessary investment in infrastructure for this transmission.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  9. That was the case, but they were temporary measures that were introduced at a particular time. There is a commitment, and work is well advanced, to introduce permanent measures to ensure that we put in place the right supports, not on a temporary basis, but on a permanent one into the future. In budget 2027, we will see the Government living up to our commitment in that regard. It is important that we invest in our infrastructure and that is why the Government approved the landmark €3.5 billion investment in Ireland's electricity grid infrastructure across 2026 to 2030 as part of the national development plan. This represents the largest single investment in the country's electricity network in its history.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  10. They will have the opportunity, when budget day comes, to present an alternative budget, as is the case every single year. At that stage, the Deputies will have to come forward with proposals that are costed and we will have an opportunity to compare our respective positions. A point that has been made on a number of occasions is about cuts that were implemented to particular sections of society when temporary measures concluded. The difficulty is when you introduce temporary measures, and when they are reintroduced for a time, people tend to have them embedded into their daily living and their expectations. In particular, Deputy O'Callaghan referenced people in receipt of disability payments who, when their temporary measures expired, were at a loss.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  11. In the past number of days, we had the national economic dialogue, which brought together civil society, the Government, union representatives, and representatives of business, academia and research. My Department will look at all available data from the Central Statistics Office, CSO, the Economic and Social Research Institute, ESRI, and other State agencies and representative bodies in order to put together a budget that will be fair, impactful and progressive. That is what we want to achieve. In the next number of weeks, we will see the summer economic statement, which will outline the spending parameters open to us for budget 2027. I assure all Deputies that all data will be looked at to ensure that we bring forward a budget that is fair.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  12. We have demonstrated our commitment to helping those who are in the most need of support through the fuel allowance and extending the eligibility criteria for the working family payment, which ensured that an extra 40,000 people on the working family payment got a fuel allowance for the very first time, but we do need to go further. There is an acknowledgement, certainly from my party in government, that there are a cohort of people who are falling short of some of the supports that were introduced. That is why there is a determination by us in government to ensure that we look to that cohort in the upcoming budget. The budgetary process is well under way for budget 2027.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  13. I thank Deputy O'Callaghan for raising this issue. To be fair to him, the amendment calls for a report to be published within "3 months of the implementation of the new Mineral Oil Tax rates ... on the impact of an energy credit of €400 for each household with an income up to €70,000 per annum." While I accept he is trying to generate a debate here today and that it will not put a cost on the Exchequer here and now, but I presume what he is trying to do is to ensure that this can feed into the budgetary process for the budget that is a number of months away. I do agree, and as I said at the outset, the way we should be helping people is through targeted supports.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  14. I also said that in the context of the upcoming budget, I will be very forceful as a member of the Government on the need to ensure additional measures are introduced to support working families who may be falling short of eligibility for the benefits of some of the schemes I have mentioned and who need additional support. I acknowledged that need and will work towards addressing it. What the Deputy is proposing today would cost in the region of at least an additional €500 million right here and now. For that reason, I cannot and will not accept the amendments.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  15. It is why we have increased the rates of SEAI grants for which people can qualify. For the first time, householders can qualify for grants of up to €4,000 for windows, grants for new front and back doors and increased levels of support for insulation, including house wrapping. All of those measures, which were introduced in recent months, are being funded by the carbon tax. The money is being put back in to support people to make the change. In recognition of the huge increase in current fuel costs, which it is not always recognised in this House is something that is outside our control, a decision was made to defer the carbon tax in May this year.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  16. I spoke about some of the additional supports we have been able to implement as a result of the introduction of the carbon tax. I am not sure whether the Deputy was in the Chamber at the time or if he was taking a telephone call outside it. I made the point that carbon tax has a role to play in terms of changing behaviour and helping people who can change to do so. As a representative of a rural constituency, I accept there are not the same alternatives in rural Ireland as there are in large urban areas. It is to protect the people who have been most adversely affected by the carbon tax, namely, those in lower income households, that we introduced deep retrofits for householders who are availing of the fuel allowance and expanded eligibility for the allowance.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  17. Those measures are targeted at the people on the lowest incomes. They are also targeted at sectors of the economy, including transport and agriculture, that are high energy users. We want to assist them in recognition that if energy costs become hugely unbearable to the transport sector, for example, they will be passed on to households. As well as being targeted, the measures are time-specific. As we said from the beginning, we will be keeping them under review. For the reasons I have outlined, I do not propose to accept the amendments.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  18. The credit unions have introduced a greenify loan to support people who want to do upgrades by allowing repayments to be spread over a period at reduced rates. They are enabling people to reap the rewards in a way, as I am sure the Deputy will agree, that is beneficial both for the homeowner and for the environment by helping us to meet our targets. We can agree somewhat on that area. The measures that were introduced by the Government are some of the most generous in per capita terms across Europe. That is independently verifiable. We probably could keep debating this point until the Dáil rises tonight at 10.30 p.m. or 11 p.m. No matter what measures the Government introduces, it is the job of the Opposition to call for more supports and to say we are not doing enough. We have committed €750 million in funding to additional measures.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  19. They got access to the fuel allowance for the first time. In addition, in recognition of high energy costs as a result of the war in the Middle East, a commitment was given to extend the fuel allowance payment period by four weeks, which gives people an extra €152 per annum. Again, this is a measure that is very much targeted. The Deputy talked about measures to facilitate retrofitting and energy upgrades to people's homes. Earlier this year, the Minister, Deputy O'Brien, increased the financial support and grant assistance available to people to upgrade their homes. We are all operators within our own constituencies. From assisting those who come through my constituency office, I know there are now many more people availing of those supports than there were in the past.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  20. I will speak to Deputy O'Callaghan's amendment when we get to it but the one point I would agree with him on is that we should always look at introducing targeted measures to help those who need the greatest level of support the most. The Deputy made the fair point that there is a cohort of people who are above the eligibility thresholds to qualify for the working family payment but need additional supports. I agree with the Deputy on that and I certainly will fight hard to ensure they get those supports in the upcoming budget. There were targeted measures introduced in the budget last year. The eligibility criteria for the fuel allowance were extended to include the 40,000 recipients of the working family payment. That was a very targeted measure for working people on low incomes who benefit from social welfare support.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  21. That is why Government have introduced a targeted set of temporary supports. The package of measures the Government has introduced totalling over €750 million is helping to reduce the cost burden at the petrol pump, supporting those most at risk of energy poverty and assisting key sectors such as agriculture and haulage that are critical to keeping our economy moving. These measures are deliberately time-bound and targeted, because our support must be both responsive and responsible. The Government is continuing to act in a way that protects the most vulnerable and sustains our economic stability. As the Taoiseach said on Leaders' Questions earlier today, just has we have in the past, we will keep an eye on the costs. We will keep them monitored and if further interventions are required, there is the capacity to do so.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  22. When taken together with the diesel rebate scheme maximum repayment rate, which was temporarily increased to 12 cent per litre, qualifying haulage and passenger transport operators pay an effective rate of mineral oil tax of approximately 25 cent per litre. This means that Ireland is currently below the minimum rates allowable under the energy taxation directive by approximately 8 cent in respect of qualifying road haulage and passenger transport operators. In light of this fact, we have engaged with the EU Commission and requested a temporary derogation under Article 19 of the energy taxation directive due to the exceptional circumstances that the conflict in the Middle East has caused. Finally, the proposed amendments from Deputy Doherty would come at great cost to the Exchequer and jeopardise potentially other areas of investment.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  23. Our need to decouple from fossil fuel dependence and achieve energy security is even more apparent now, given the levels of volatility in international fuel markets. Ireland's long-term commitment to tackling climate change remains strong. Furthermore, as the Deputy will be aware, energy taxation is covered by the energy taxation directive, which sets out excise duty rules covering all energy products in the EU used for heating and transport, as well as electricity. The directive sets out minimum levels of taxation applicable to these energy products for specific uses. For diesel used as a propellant, the minimum rate is €330 per 1,000 litres, exclusive of VAT. The total rate of mineral oil tax on auto diesel is currently approximately 37 cent per litre, having taken account of the 30 cent reduction that was introduced.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  24. ESRI analysis consistently shows those on lower incomes are better off as a result of the social protection measures funded by the increased carbon tax. In budget 2026, over €1.1 billion was allocated to climate action measures and to ensure the most vulnerable are protected from the unintended impacts of the increase. This was an increase on the 2025 allocation, and included funding of €566 million for retrofitting programmes and just transition,€350 million for targeted social welfare interventions such as the fuel allowance and €173 million for green and sustainable farming measures. Pausing the carbon tax trajectory current rates would decrease the funding available for these just transition and climate measures, which are demonstrably progressive.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  25. This includes funding for retrofitting - tens of thousands of homes have benefited from this, particularly people in receipt of fuel allowance, who get a deep retrofitting free of charge - and agri-environmental schemes, along with targeted social welfare payments and other initiatives to prevent fuel poverty and ensure a just transition. These measures are, contrary to what the Deputy says, designed to be progressive. To give effect to the programme for Government commitment to protect the vulnerable, a targeted package of social protection interventions was developed, which is informed by ESRI research that was commissioned to address this issue specifically. As of budget 2026, the Government has allocated over €4.2 billion in carbon tax revenue for these purposes since 2020.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  26. To be fair, that has been a consistent approach but there is a different approach on this side of the House. It is not today or as part of this Bill that we are realising that approach to carbon tax; this is a well-enshrined approach by this Government. The programme for Government committed to continue with carbon tax increases, aligning with the recommendations from the Climate Change Advisory Council and scientific experts, and to using the revenues raised to support climate action measures and ensure the most vulnerable are protected from unintended impacts of the tax increases.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  27. Mineral oil tax comprises a non-carbon and a carbon component, commonly referred to as the carbon tax. That is the difference. When we talk of no excise on kerosene, there is a carbon element and that is called carbon tax. We commonly refer to one element as excise duty and another as carbon tax. There is carbon associated with kerosene. The increase that was to come in at the beginning of May has been deferred until later in the year to recognise the cost pressures at the time it was to come in. Kerosene rose to €1.77 per litre in April; over the past month, the average prices have been down to €1.26 per litre. It is welcome to see it back on a downward trajectory. We need to see it go further but that is its current status. The Deputy calls out his party's opposition to carbon tax.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  28. I am happy to reply to Deputy Doherty but it is probably a futile and pointless exercise because he has come in with his mind made up. I will reply anyway because we know his contribution today was for Facebook later on. Amendment No. 1 proposes from 1 July until 14 October 2026 a further reduction in mineral oil tax rates and petrol and auto diesel and to reduce the mineral oil tax rates applicable to kerosene used other than as a propellant, as well as further deviations from the mineral oil tax rates applying to other fuels. It further proposes to set mineral oil tax from 14 October 2026 at the rates applicable prior to the rate cuts introduced in March and April of this year. Amendments Nos. 2, 3 and 4 effectively propose to end carbon tax trajectory at current rates.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  29. I acknowledge the Deputy raised this on Second Stage and I replied to advise that any issues that were there initially have been identified and rebates are being processed as efficiently as possible. The temporary enhancement to the diesel rebate scheme has been agreed by Government in light of the severe price impacts that have arisen following the outbreak of the conflict in the Middle East. It is acknowledged it is a short-term and targeted measure that helps to ease the burden on households and businesses across the State by minimising the inflationary impact of fuel costs for road haulage and bus services during this period. The Deputy said the wanted to ensure people could get access to it in a timely way. We have taken that back and referred it.

    SITTING OF 2026-06-17 · READ THE OFFICIAL REPORT

  30. I do not believe there will be any doubt about our commitment to tokenisation once it is published. I thank the Senator for raising this matter. I also thank the industry, which has engaged very fully with me, most recently in round-table discussions a number of weeks ago, and which has had ongoing engagement with officials in my Department to ensure we are acutely aware of the opportunities being presented to us.

    SITTING OF 2026-06-16 · READ THE OFFICIAL REPORT

  31. I thank the Senator for raising this very important and topical issue. I will not give a commitment to amendments in the forthcoming finance Bill but I think I have been very fair in what I have outlined regarding the work officials in my Department and the Central Bank have done to date in engaging with industry. We acknowledge the huge opportunities this presents. We want to capitalise on them. That is why I have confirmed publicly here today that there will be a section within the Ireland for Finance strategy. That strategy outlines our priorities for financial services from this year right out to 2030. A key component of that will be tokenisation. I am not going to publish part of the strategy in the Seanad today. I do intend to publish it in the coming weeks.

    SITTING OF 2026-06-16 · READ THE OFFICIAL REPORT

  32. There is great industry ambition in this regard and I am confident we will match that ambition with the forthcoming launch of the Ireland for finance strategy. I intend that strategy to have a dedicated focus on digital assets so that we can realise the opportunities that are in front of us. We understand that the strategic risks of inaction might be significant. However, it is crucial to note that the regulatory framework for tokenised assets requires extensive consideration for issues like data protection, anti-money laundering, tax, beneficial ownership, insolvency or enforcement scenarios or property rights. We are closely monitoring developments in other countries to ensure we remain competitive but importantly uphold our requirement for strict regulation.

    SITTING OF 2026-06-16 · READ THE OFFICIAL REPORT

  33. The paper seeks input from a wide range of stakeholders to explore the impacts of technology, understand how its benefits can be realised and identify how risks should be managed. Submissions on the discussion paper are invited by the Central Bank with the deadline earlier this month. The Central Bank intends to publish a feedback statement following the consultation period. My officials will continue to engage closely with the Central Bank on the matter and the outworkings of the feedback received on its discussion paper will be used to inform the Department’s next steps on this important policy matter. It is also worth noting that at the end of May, I convened a round table with some of the leading thinkers in digital assets and blockchain technology to better understand the opportunities and challenges for the sector.

    SITTING OF 2026-06-16 · READ THE OFFICIAL REPORT

  34. Amending the distributed ledger technology, DLT, framework among other related measures forms part of the MISP proposal, which seeks to turn the use of DLT in capital markets from a limited sandbox into something that can be scaled across the Single Market. The DLT pilot regime is being amended in order that tokenised securities can be issued, traded and settled at meaningful scale. Other changes amend existing EU financial services legislation making them technologically neutral allowing for the use of DLT and other technologies. This proposal is currently under negotiation at EU level. In March this year, the Central Bank published a discussion paper on tokenisation. This discussion paper is to encourage informed debate on how DLT and tokenisation could shape the future of financial services in Ireland.

    SITTING OF 2026-06-16 · READ THE OFFICIAL REPORT

  35. In Europe, the regulatory landscape for digital assets is still evolving both at the national and EU levels. Whether an investment fund is permitted to distribute digitally depends on European and national rules. Some countries such as Germany and Luxembourg have started pilot work on implementing tokenisation. As part of the savings and investments union, SIU, strategy, the European Commission has published the market integration and supervision package, MISP. This package will amend 18 pieces of existing EU financial services legislation across trading, clearing, settlement and assets management and will be a central focus for Ireland during our Presidency.

    SITTING OF 2026-06-16 · READ THE OFFICIAL REPORT

  36. As the Senator outlined, tokenisation could fundamentally reform how capital markets operate enabling real-time trades, increasing transparency and liquidity, expediting clearing and ultimately providing for simultaneous settlement. The Funds Sector 2030 report included a recommendation that industry should continue to engage with the Central Bank of Ireland and the Department of Finance, as necessary "with a view to mapping out a pathway for adoption of tokenisation". The Department fully supports and encourages the work that industry has undertaken to assess what can be done within the current legislative and regulatory frameworks. Officials from my Department are considering submissions from industry regarding proposed changes to the current legislative framework.

    SITTING OF 2026-06-16 · READ THE OFFICIAL REPORT

  37. I thank the Acting Chair. Certainly, us politicians can quite often be accused of "tokenism" but I am very conscious we are not talking about that today. We are talking about "tokenisation". I thank the Senator for raising this important and topical issue. Given that Ireland is both a large funds domicile and home to significant financial services and technology sectors, there would appear to be obvious synergies that should allow us to keep pace with these technological advances. We are closely monitoring developments across the EU and globally and will continue to engage with industry and the Central Bank to ensure we can remain competitive as a jurisdiction while upholding our high regulatory standards. That is very important.

    SITTING OF 2026-06-16 · READ THE OFFICIAL REPORT

  38. This will provide opportunities for sports clubs, including small clubs like my own Ballynacargy GAA, that have built gyms as part of community centres or community facilities. These are available to members, sometimes free of charge and sometimes only costing €40 or €50. Supports currently exist, but I take on board what the Senator said in relation to people paying hundreds of euro annually to be members of a gym. There is an opportunity here to give something back. I have heard what the Senator has said and will certainly bring the very forceful message he has raised here back to my colleague, the Minister, Deputy Harris, for consideration by the whole of the Government in the upcoming budget.

    SITTING OF 2026-06-09 · READ THE OFFICIAL REPORT

  39. All I would say is I do not know how but, after being beaten twice, you are still in the championship. The championship was never designed to give teams such as Dublin three cracks at the whip but there you have it. I have listened carefully to Senator Gallagher's contribution and I want to reiterate the point that it is a programme for Government commitment that we want to look at a variety of means of increasing participation in sport. This, quite clearly, is one opportunity. The Senator will acknowledge that the level of capital investment in our sporting facilities over the last number of years has been significant. In fact, it has been over and above the target we set ourselves. I am conscious that the Minister of State, Deputy McConalogue, will be bringing forward a new round of sports capital programmes later this year.

    SITTING OF 2026-06-09 · READ THE OFFICIAL REPORT

  40. Officials in the Department of Finance considered potential tax measures to support gym and sports membership as part of the annual Tax Strategy Group process last year, set out in chapter 10 of the Income Tax, Tax Strategy Group - 25/01 budget 2026 paper, which is available on the Department's website. After considering the matter, the introduction of an income tax relief on gym and sports membership was not recommended at that time. However, as the Senator will be aware, the consideration of various tax measures is a matter for individual budgets. As with other commitments, this will be kept under review. Decisions regarding taxation measures are made in the context of the annual budget and Finance Bill processes at the appropriate time and having regard to available resources and the sound management of the public finances.

    SITTING OF 2026-06-09 · READ THE OFFICIAL REPORT

  41. One of the benefits envisaged from the scheme was that more people cycling to and from work would improve health and fitness levels. In addition, the accelerated capital allowance scheme for childcare facilities and fitness centres encourages employers to develop on-site childcare facilities and fitness centres for their employees. The scheme provides accelerated allowances for qualifying buildings or structures over a seven-year period and accelerated allowances for related equipment at 100% in year one. Furthermore, the private gym sector already receives tax-based public support through a reduced rate of VAT of 9% on membership fees. It is estimated that this reduced rate saves private gym operators and gym members in the order of approximately €34 million per annum.

    SITTING OF 2026-06-09 · READ THE OFFICIAL REPORT

  42. The programme for Government also commits to supporting our sporting ecosystem so more people can participate, reap the benefits of sport, and fulfil their potential - from grassroots right up to high performance level. This can be achieved through a variety of means including increased participation, education, increased funding, supporting high performance and governance. I would like to take this opportunity to note that the tax code already provides for a number of fitness-based measures more generally. For example, the cycle-to-work scheme provides that bicycles and associated safety equipment provided by employers to employees will be treated as a tax exempt benefit-in-kind subject to certain conditions being met.

    SITTING OF 2026-06-09 · READ THE OFFICIAL REPORT

  43. The programme for Government also acknowledges that sport "holds a special place in Irish life and society promoting health and wellbeing, encouraging community participation and instilling a sense of pride in our people." Certainly, we instilled a sense of pride in our people in Westmeath by winning the Leinster championship only a couple of weeks ago. I am sorry to disappoint the Acting Chairperson, Senator Andrews, but I never thought I would get the opportunity to acknowledge that in the Seanad. It certainly was a huge achievement for Westmeath to win only its second ever provincial title in the last number of years. It really did instil a sense of pride in the whole community in Westmeath.

    SITTING OF 2026-06-09 · READ THE OFFICIAL REPORT

  44. I thank the Senator for raising this extremely matter in the House today. I acknowledge his passion and advocacy on this issue over many months and years. I know that when I am going through a bout of health consciousness and running 5 km at a time, I feel far better than when I am not. We can all agree on the importance of participating, encouraging greater participation in sport and fitness activities and continuing to support those already participating in sports. It is acutely important. As the Senator said, prevention is far better than the cure. The Senator will be aware that the Programme for Government: Securing Ireland’s Future includes a commitment “to consider measures, in conjunction with the Department of Finance, to encourage gym membership and active participation in sport and exercise”.

    SITTING OF 2026-06-09 · READ THE OFFICIAL REPORT

  45. With regard to the overseas aid budget, Deputy Nolan suggested that if we did not give anything to overseas aid, we would have no challenge in society in Ireland today. While I would like to spend more, I am proud that as a developed country, we spend 0.56% of our gross national income on humanitarian supports for malnourished women and children across the globe, helping to build communities in the developing world. I think that is a good thing to do. To try to sow division by saying that if we did not do that, we would be able to answer all our problems, is distasteful and wrong.

    SITTING OF 2026-06-09 · READ THE OFFICIAL REPORT

  46. Perhaps it would have been better if it were targeted more at smaller microenterprises. That said, there are 190,000 people working in the hospitality industry, and 75% of those are in businesses with fewer than ten people. It is about protecting jobs. We invested in services, and the largest ever investment in the most recent budget was for the provision of housing. The first home scheme and the shared equity scheme are supporting people into home ownership, which is something we can all agree on. Deputy Michael Healy-Rae is right about the SEAI grants. We should be doing more. Anyone who applies for the grants only to be told there is an 18- to 24-month waiting list is bitterly disappointed. They see the benefits in their friend’s house, and they want that. However, they want it faster, and we need to work towards that.

    SITTING OF 2026-06-09 · READ THE OFFICIAL REPORT

  47. Some 470,000 people are availing of these additional measures that are targeted at those who most need support due to fuel poverty. A number of Deputies, including Deputies Devlin, McGuinness, Brabazon and Kyne, made the point that the upcoming budget needs to ensure that workers are protected and supported. There should be a package of measures that rewards people who get up every day to go out to work, so they can feel the benefits of doing so. I would be very confident that that will happen in this budget. Deputy Nash made the point that the generation of resources and how we redistribute resources are very important. He is right. Budget 2026 was about protecting jobs. The Deputy is critical of the VAT reduction, which was supported by many in the Opposition.

    SITTING OF 2026-06-09 · READ THE OFFICIAL REPORT

  48. With regard to the carbon tax, some speakers referred to no concrete measures being taken to reduce the long-term cost of energy for people. The deep retrofitting of houses is making sure that people who are in receipt of fuel allowance, who are more likely to be susceptible to fuel poverty, have lower energy costs in the longer term. In 2025, €469 million was spent on the retrofitting of homes. They are permanent measures. I see it first hand in my constituency, and I am sure others see it also. Some €140 million was spent on energy efficiency and €99 million on the fuel allowance. The fuel allowance was increased in the most recent measures and in the previous budget. The income eligibility criteria were increased, and people on the working family payment can now avail of this.

    SITTING OF 2026-06-09 · READ THE OFFICIAL REPORT

  49. When a Deputy gets up to say he was aware of three old-age pensioners, I would be asking why he did not assist those people to go to the community welfare officer and ensure they could get-----

    SITTING OF 2026-06-09 · READ THE OFFICIAL REPORT

  50. Deputy Doherty also called for the carbon tax to be further reduced for kerosene, as well as for further reductions in the mineral oil tax for other fuels. The Government has deferred the planned increase in carbon tax scheduled for 1 May until October. This will impact green diesel and non-propellant fuels such as kerosene, heating oil, natural gas and solid fuels. A number of speakers made the point that they are aware of old age pensioners who were going cold because they simply had no money for fuel. That should not be happening anywhere in any constituency. We are all constituency operators. We are all acutely aware of the exceptional needs payment that is available to people.

    SITTING OF 2026-06-09 · READ THE OFFICIAL REPORT