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DÁIL ÉIREANN · FORMER

Simon Harris

Wicklow · Fine Gael · Ireland

IN THEIR OWN WORDS

There are more than 10,000 routes and thousands of buses involved and the number of students using the services is not a million miles away from 200,000. The current terms of the scheme are going to continue to apply for the 2026-27 school year.

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

I thank Deputy McDonald for raising what is genuinely an important issue. I do take the point that when we talk about this in the abstract or from a process point of view in here, that for people watching this is their real lived experience.

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

There number of children who have been supported by means of the school transport scheme, as Deputy Fitzmaurice knows and has alluded to, has grown significantly in recent years. Since 2018, the number increased from 120,000 in 2018 to more than 181,000 now. Included in that figure are 24,000 pupils with special educational needs.

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

I knew the Deputy would have to mention the GAA, especially with Galway and Limerick playing at the weekend. I wish everybody involved the best of luck. We are very committed to the school transport scheme. If the Deputy wants to see our commitment, he should look to our budget.

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

An ageing population, increasing healthcare needs, the transition to net zero and the need for continued investment in housing, energy and infrastructure will place a significant demand on public resources.

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

There is also a legitimacy to the point the Deputy made about how it is a legitimate form of transport for some people. We see this working in other European countries. We see it in our nearest neighbours. I do not want to get the regime wrong, but I think they have registration at the point of purchase that allows people to track this.

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

The complete record

Every one of 4,585 lines we hold for Simon Harris, in date order, each linked to its source. Free to read, in full, without an account. Page 16 of 92.

  1. The people being blocked out of investment are parents, the garda married to the nurse, the teacher, the civil servant, the small business owner and the person trying not just to get by but also to get ahead. This is an opportunity, over the longer term, to help families, or middle Ireland, to build up resilience. I am extraordinarily committed to that.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  2. That is the appropriate way to proceed. Deputy Boland's point on parents and others is important. I have heard some ill-informed comments – Quelle surprise – on the investment account. First, you would swear we were the only ones doing this. We are certainly not the first. It is the right thing to do. It is a recommendation of the European Commission. We cannot just talk about financial resilience at a macro level; we have to bring it into people's households. I have heard it asked whether this is just something for the wealthy. The wealthy are well able to look after themselves. They do not need our help. They are not the people being blocked out of investments.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  3. Second, we said we would publish a retail investment roadmap for overhauling this sector and roll into that the recommendation of the funds sector report, which deals very much with deemed disposal, among other areas. Third, we have given a commitment that we are not just going to say we are going to champion the savings and investment union at a European level but are also going to make sure there are practical benefits for citizens in Ireland in terms of establishing an investment account. I have no doubt we will be able to make progress on this together in the time ahead. I would hope we can make progress on this in the near term, but let us work through that. I am learning it is important when you are a finance Minister to say tax matters are a matter for budget day, and I am quite comfortable with that.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  4. The short answer is "Yes" and the next word is "but". Yes, I see the policy challenge here. I do not like a situation where the world has evolved and policy has not caught up. Therefore, I would like to see an overhaul in this area. I am quite committed to that and to reforming retail investment. The only reason I say "but" is in relation to the near-term aspect. No matter what question anyone asks me on tax, I do not want to tie our hands, as a collective government or Oireachtas, in terms of decisions we may make in the time ahead. However, the Irish people can judge this Government, in its current form, on what it did in its first budget. It reduced the rate associated with the rule from 41% to 38%. That was a statement of intent by my predecessor, the then Minister Paschal Donohoe.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  5. However, I am being truthful in saying there is not an exact science because of the complicating factor. I reiterate the point that we took steps in the last budget to reduce the rate to 38%. That was important. There is, however, the broader issue of whether the policy is fit for purpose. I am not convinced it is. It is somewhat outdated. We need to have a conversation about how it could be overhauled, with new, appropriate guardrails put in place. Alongside that, though separate and distinct, is the question of how we develop a new investment account that reduces complexity, has one point of tax and puts the responsibility for collecting that tax on the provider of the account, the institution, not the person making the investment.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  6. The information available to Revenue does not allow it to isolate the tax returns due to deemed disposal rules from other events that could give rise to a tax liability. We need to work our way through this. If it were assumed that all relevant retail investment exit taxes were as a result of deemed disposal, which of course they are not, removing deemed disposal could give rise to a potential cost of €284 million, based on tax paid over the past eight years. As the Deputies know, we took some steps in this area in the most recent budget. An estimate was prepared of the Exchequer impact of deemed disposal not applying, assuming the deemed disposal was closer to 50% of the total tax paid. This assumption results in an estimated full-year cost to the Exchequer of €142 million for the removal of deemed disposal.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  7. The relevant recommendations of the funds review, including deemed disposal, are now being considered as part of the work under way in the Department of Finance on this roadmap. We will be publishing this in the coming months and in advance of the budget. As I announced at the first annual savings and investment forum, on 31 March, a key aspect of the roadmap is the development of a new Irish investment account that aims to reduce the complexities related to retail investment taxation and allows Irish people to grow their savings more efficiently. That complexity is one of the real issues keeping middle Ireland out of investing in this country. The cost estimate of changes to deemed disposal is the challenge.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  8. The tax is levied on any gain in the value of the investment from the date of the acquisition to the date of the deemed disposal. On the ultimate disposal of the investment, any tax paid is allowed as a credit against the final tax liability. The funds sector report noted that changes were needed. It did say that changes to deemed disposal would require guardrails to protect the Exchequer and ensure that appropriate taxation is paid. That is important. I think we all agree on that. The most recent budget committed to publishing a roadmap for the taxation of retail investment, setting out an approach to simplify and adapt the tax framework to further support retail investment while retaining necessary and important anti-avoidance protections in a proportionate manner.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  9. There is no separate taxation regime specifically for ETFs. We need to remind ourselves why deemed disposal was introduced. It was introduced at that point in time as an anti-avoidance measure that applies to investments in Irish-domiciled investment funds and life assurance products, as well as equivalent offshore funds and certain foreign life assurance products, in order to prevent the indefinite roll-up of income and gains, and the associated loss of tax to the Exchequer. That is the history, if you like, to remind us all but the world has changed a lot since then and our policy and thinking need to change too. Under deemed disposal, taxes are levied eight years after an investment is made, and every subsequent eight years, regardless of whether a disposal has in fact occurred.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  10. I propose to take Questions Nos. 238 and 245 together. I thank Deputies Boland and Brennan very much for raising this matter. Their questions relate to the rules governing the taxation of indirect investments such as investment funds and life assurance products. As referenced by Deputy Boland, chapter 7 of the funds review focuses on enabling and encouraging retail investment. It does make a number of recommendations including the removal of the deemed disposal rule. Deputy Brennan reminds us of our programme for Government commitments. These recommendations are being given careful consideration. We are looking at the existing regime and how it operates. The specific change raised by both Deputies is the removal of the deemed disposal rule. There is a specific reference to its application to exchange-traded funds.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  11. It is generally seen as best in class, but there is no off-the-shelf model, we will have to take what is best practice and adapt it for our own national culture and environment. The Swedish model is one we are looking at. The UK model is to be commended too but it does have a very high cash level that I think has a significant drag. I am not sure we necessarily want to replicate that element of it as well. We had a good forum with several hundred people from a whole variety of backgrounds. They fed in their views. I will be back to them with the next iteration. I am very happy - indeed eager - to have Opposition engagement on how to get this right in the times ahead.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  12. Yes, there has been very helpful engagement with the Central Bank. We held the savings and investment forum in the Central Bank. The Governor of the Central Bank opened the meeting, which was very useful. We want to take the feedback from that. The point about the tax forgone is something I am very conscious of. I do not have that information yet but once I have it, I will be very happy to share it at an early stage with Deputy Nash and with the House. Deputy Nash and I were in government together. I remember in my earlier days in the Oireachtas trying to copy the Dutch healthcare system. What I quickly learned is that the Irish people are not Dutch. The Irish people are not Swedish either. The Swedish model has many advantages.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  13. The country has to be able to help ordinary workers, as they are often referred to in this House - everyday people - to build up their own financial resilience as well. My intention, to be very honest, in the first instance is to set up as simple an account as possible to get this up and running. Many other European countries have done this. I have heard constructive ideas from Deputy Nash and others on whether this could be used to help to invest in start-ups or housing. That merits consideration. The question is whether we would do that in the first tranche or if we would just get an account up and running. I think we would just get it up and running in the first instance. I am also conscious that there are other savings bonds. The NTMA, for example, runs the prize bonds, etc.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  14. I thank Deputy Nash for his comment on the deemed disposal rule. I agree that there is, rightly, a lot of debate in this House about the rate of it. He made the broader point about the purpose it serves - or does not serve - any more. We need to have a substantive examination of what the policy intent was and if it is still valid today. The truth is that I do not believe it is. How do we unwind that? Can we do it in one go - just take a number - and what is the roadmap? We need to come back and have a conversation around that. I fully accept the point about the cost of living. I am very conscious of it. I am also conscious that we are among the best savers in Europe. We talk about building up our own financial resilience.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  15. The actual cost of this in the initial years will depend on the specific parameters of the account. That work is still ongoing and costs will be prepared as part of the budget process.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  16. I would welcome the views of Deputy Nash and others in relation to that. In recognition of the importance of encouraging retail investment, budget 2026 did provide for a reduction in the rate of taxation on returns from Irish and equivalent investment funds and Irish and certain foreign life assurance policies from 41% to 38%. In addition, the budget also included a commitment to publish a roadmap in 2026, setting out the intended approach to simplify and adapt the tax framework to encourage retail investment in future finance Bills. The roadmap will be published in the coming months in advance of the budget. It will take into consideration developments at an EU level in respect of a savings and investments union, including the recommendation on savings and investment accounts.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  17. I understand the role deposit accounts have to play, and for many will be their source for putting money by for a later date, but they should not be the only practical option. Investment in capital markets can offer households another path to long-term financial well-being. It can also support growth and competitiveness in the wider economy. I have announced the Government's intention to introduce a legislative framework for an investment account this year as part of the finance Bill. We want to make investment simpler, clearer and more accessible for ordinary people. We want to help to make some of their hard-earned money work harder for them over time. The aim is to legislate for the framework in 2026 to allow for accounts to be offered from 2027, but it will also be a key part of a broader rethink of the taxation of retail investment.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  18. I thank Deputy Nash very much. The starting point here, on which many of us agree, is that Ireland does not have a sufficiently diversified savings and investment culture. I am quite conscious that we are having this conversation against the backdrop of significant economic challenges for people right now. I fully get that. However, even against that backdrop, I am also quite conscious that there is a lot of money on deposit in Ireland today. Even this week people are putting relatively small amounts of money aside to try to build up their own buffers insofar as they can for the times ahead. A lot of them are in low-yield deposit accounts where inflation is eroding their value over time. That is just the truth. Deposit accounts are right for many people.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  19. I talked about €750 million package. Just because I do not agree with every position the Deputy adopts or because I point out legal and technical difficulties around them does not mean the Deputy cares and I do not. It just means I am being honest.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  20. It is not about asking the Commission. It is not a member state. When we have engagements at the likes of the European Council, which the Taoiseach will have, it is about establishing whether there is unanimity. I am giving the Deputy an honest view in this House that I do not believe that unanimity is there. Do not give me the palaver about ivory towers here. This is about truthful debate. The Deputy asked about energy credits. I did not rule them out. I gave other views in relation to solar panels, retrofitting and things we can do.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  21. Just for a second, Deputy. Our Taoiseach - yours and mine and the Taoiseach of this country - will engage with his European counterparts when he attends an informal meeting of the European Council. Up for discussion at that meeting will be what more measures can we take. Ireland will make its position clear. The priority of my Department has to be to ask for things that individual member states can seek. Individual member states can seek a derogation under the energy tax directive. Individual member states cannot seek a derogation under the VAT directive. Therefore, the only way the VAT directive can be change is by unanimity.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  22. People expect more from an opposition. At a time of a national crisis when a Minister stands up and is trying to constructively engage, the Deputy just wants to give me the lines to take back. I explained to the Deputy very clearly. I said we are happy to go back and further engage with Commission. Hang on for a second.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  23. The Deputy has heard me say this before but it is my genuine view that an energy crisis in the winter is very different from an energy crisis coming into the summer months. Therefore, we need to keep these things under review as we approach the autumn and winter in terms of budgetary plans and what is the best thing to do to assist people should the energy crisis persist. We also have to have other options and, indeed, I have heard interesting suggestions here about how we can help people with their own measures in terms of their own homes, whether that is retrofitting or solar panels and whether there is more we can do in that space to make that easier and more generous. I would be interested in engaging on that. I will keep an open mind on further energy interventions in the time ahead.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  24. The reason we have not formally asked is that it is not possible to seek as a member state just a derogation from the functioning of the VAT directive. We would have to have unanimity in relation to that. The feedback we have been getting from the Commission is that is unlikely to be the case. However, I am happy to further pursue that with the Commission in terms of seeing if there will be such unanimity but I do not want to create a false expectation. It is my genuine view that it is unlikely to be something forthcoming from Europe. In relation to energy credits, I said yesterday and today that I do not think anything can be off the table. It would be foolish for us to rule in or out anything.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  25. We have not formally made a request in relation to zero percent VAT. The reason we have not is that my genuine feedback from engagement with the European Commission is that it is unlikely to have unanimous support. I am not against formally seeking further discretion on VAT but we have tried to target our asks to areas that we hoped we could make progress on, including seeking a temporary derogation from the minimum rate of taxation applied to auto diesel because the Deputy has been asking me to go further on diesel. I do not mean just because of the Deputy but many people, including him, have been asking me to do that. We have gone beyond what the energy tax directive allows us to do. We sought a derogation in relation to that.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  26. Of course, the fact that VAT change requires unanimity as opposed to other measures Europe may decide to bring forward is a challenge.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  27. At present, there are no proposals at a EU level to reopen the VAT directive regarding zero rates for electricity. However, officials in my Department and across Government continue to engage with our European counterparts and with the European Commission in relation to energy affordability measures. The European Commission is working with member states on the EU-wide response to the crisis. That is why we have chosen to extend the maximum lowest rate of VAT we can currently apply to electricity and gas bills until the end of 2030. We are very eager to see if Europe wishes to go further on that. I am not detecting that there is any such unanimity at a European level in relation to reopening the VAT directive. However, I will ask. I will keep the Deputy and the House updated should that position change.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  28. The application of the 9% VAT rate on supply of gas and electricity was introduced from 1 May 2022. This measure was extended on a number of occasions. In the most recent budget, we decided to extend it out to 31 December 2030. The total estimated cost of the reduced VAT rate for gas and electricity from its introduction on 1 May 2022 to the end of this year will be over €1 billion. We are actively engaging at an EU level. There is to be an informal European Council meeting this Thursday or Friday in Cyprus where the EU will bring forward proposals around energy affordability. My understanding specifically in relation to VAT is that there would be unanimity required for any changes to the VAT level. I do not see that as a likely outcome. I am just saying that to be honest.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  29. I propose to take Questions Nos. 236 and 298 together. I thank the Deputy very much. The EU VAT directive, which Irish VAT law must comply with, generally holds that all goods and services are liable for VAT at the standard rate which must be set at a minimum of 15%. If a good or service is listed under Annex III of the VAT directive, a reduced or zero VAT rate may be applied. It is important to note that Ireland applies more reduced and zero rates than every other member state. Some member states prefer not to introduce greater variability in VAT across the EU. The last amendments to Annex III were agreed in 2022 after four years of negotiation. Unfortunately, electricity was not included in these amendments and, therefore, the lowest rate that may be applied to VAT in Ireland is the second reduced rate of 9%.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  30. A total of 237 appeals were scheduled for hearing in 2025, of which 93 subsequently proceeded. It is very common for appeals to be settled, withdrawn or consolidated with other appeals, or indeed, dismissed in advance of any hearing taking place. We will give this further consideration. We will take the recommendations seriously from pre-legislative scrutiny. However, the question is how we can be compliant with the Supreme Court ruling and how we get that balance right.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  31. Obviously, making sure Ireland remains a competitive location for foreign direct investment, FDI, is an important consideration. I will reflect further on that on foot of the Deputy raising it. In looking at what other parts of the world do, we see that Canada, England and Australia operate in a similar environment to what the current legislation, as currently drafted, proposes for our tax appeals system. New Zealand is an exception where tax appeals are not open to the public. Across the EU, there is a significant variety across tax appeals bodies but it is certainly not uncommon to have a system where appeals are public in the first instance and then held in private at the discretion of an appellant for a stated reason. In 2025, 1,192 new appeals were received and 1,286 cases were closed.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  32. The anticipation is not to have a significant jump in appeals being heard in public, nor do we wish to make it a deterrent. The right to appeal is important. The Revenue Commissioners have significant power and there must be a right to appeal. While I do not wish to pre-empt the process, from following the hearings and listening to what is being said during the pre-legislative scrutiny process, including from stakeholders such as the Irish Tax Institute, I hope to give further consideration to this Bill, which includes engaging further with the Office of the Attorney General from a legal point of view to determine whether there is an ability to nuance further. I have to be cognisant of the Supreme Court judgment, however.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  33. The position as of now is that we have been endeavouring to comply with the Supreme Court judgment. Following that judgment, the view from the Office of the Attorney General was that there were proposals that we needed to make changes to the tax appeal system, specifically around the request for appeals to be held in private as well as the determination of appeals in the absence of a hearing. It is important that there are clear safeguards in place and clear grounds that an appeals commissioner must take account of. No one wants their sensitive and private information in the public domain; I understand that. There are issues that could cause harm to the public interest, such as sensitive information or information relating to public order and national security.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  34. If there is a way of nuancing this or providing further clarity, I am very open to that because I want to get this right. I must, however, be truthful about the Supreme Court consideration. I am open to engaging and trying to get this right. I look forward to the report from pre-legislative scrutiny.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  35. The proposed Bill seeks to give appeals commissioners discretion to direct whether an appeal hearing is held in public or in private. This amendment is being proposed based on advice received from the Office of the Attorney General. It is anticipated that a greater number of appeals will be heard in public following the enactment of this Bill. However, appellants will still be able to request that an appeal is held in private. The grounds for that will include maintaining the confidentiality of sensitive information and protecting an individual's right to respect for their private and family life. As I stated earlier, I am open to further engagement on this. I do not wish to prejudge what the pre-legislative scrutiny might say but I imagine it may require further legal engagement with the Office of the Attorney General.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  36. Appeals commissioners will have discretion on whether to accept a request for an appeal to be heard in private, but they must consider whether privacy is necessary for that appeal to proceed. As such, there will remain the option of a private hearing where this is necessary for the appeal to proceed on a fair and just basis. I can think of many examples where it would be necessary for an appeal to be in private. The finance (tax appeals and fiscal responsibility) Bill remains under pre-legislative scrutiny at this time. I assure the Deputy that we will consider the matters raised by stakeholders – I have met a number of them through the Irish Tax Institute - and those of the members of the Joint Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach in advance of publication of the Bill.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  37. I thank both Deputy Brennan and the Joint Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach for their engagement on this matter. The revised general scheme of the finance (tax appeals and fiscal responsibility) Bill was published in November of last year. Head 5 of the general scheme concerns necessary amendments arising from the 2021 Supreme Court judgment. In this case, the Supreme Court held that the fact that all hearings before an adjudication officer were not held in public was inconsistent with the Constitution. A number of amendments are necessary to ensure the Tax Appeals Commission complies with that judgment. It is important to say that the proposed changes will not remove the possibility of private hearings at the Tax Appeals Commission.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  38. If the Deputy were sitting on this side of the House - thankfully the people have not put him here the last number of times they were asked – we would not have the surpluses that he now demands we spend. We have to take this step by step. That is not a mantra; it is a fact. It is the best advice available to me. Asking me to do more on heating during the summer months when I have to prepare for the winter months is not a sensible thing. This is about actually-----

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  39. The Deputy is seriously out of touch in terms of the scale of the economic challenge facing the world right now. The Deputy’s position on this is to ask for more and more money to be spent every day. Maybe that is what one does when one is in opposition. In fairness, not all Opposition parties do that, but maybe that is what the Deputy’s party does when it is in opposition. The Deputy is ignoring the fact that he would not be able to speak to any of my European counterparts who has done more. If he brings in Rachel Reeves or asks the finance ministers in Germany, France or Italy - he can pick any country - he will learn that we have taken more action than almost any other European country per head of population, and rightly so because we have run the economy well.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  40. It would have been higher by 0.6% a month were not for the measures we have taken. In our latest budget we provided the largest ever increases in areas such as the child support payment. We are prioritising those most in need. The Deputy said I do not understand the scale of the problem. I am not sure he understands it. No government in the world can fully insulate its country from the economic impact of this war. We cannot look at this through the prism of today or tomorrow. We have to look at this in terms of preparing for the time ahead because if we do not keep our powder dry and instead do everything that comes into the Deputy's mind today or tomorrow that might make us popular in the short term but it sure as hell will not keep the people of this country safe in the months ahead.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  41. The Deputy suggests the Government does not take action to endeavour to assist people. That is his mantra. That is air enough. That is what he says but it is not true. There are other facts. We are presiding over a country where the average weekly wage is over €1,000. They are not my figures; they are from the CSO. Every working day in this country 200 new jobs are being created. The long-term unemployment rate is at around 1%, an historic low. We announced a package of €750 million to directly help people, including the person to whom the Deputy referred. We have reduced the cost of filling a car relative to what it would have been, extended the fuel allowance, supported key sectors of the economy and, crucially, introduced measures that are reducing inflation.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  42. We have extended the fuel allowance season by a further four weeks to assist people who are struggling to pay for their home heating oil and those most at risk of poverty and to help them offset some of those costs.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  43. I have been very clear that we do not rule out the need to make further energy interventions. An energy crisis in the months of April and May will be very different from an energy crisis in the months of October, November and December. We have to prepare for that period too. The fuel allowance is being provided to 470,000 households. I do not know the circumstances of the pensioner's home the Deputy was in last night, but I know many pensioners, including those most at risk of fuel poverty, people with a disability, carers and low-income working families now more than ever qualify for the fuel allowance. A typical household receiving the fuel allowance will have received €1,216 over the course of the fuel allowance season. The carbon tax makes up 10% of the total cost of home heating oil based on figures from 16 April.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  44. The energy crisis caused by the war has had a real impact. We have decided not to proceed with the carbon tax increase to assist in not making that situation worse. It is a fair comment. The Deputy asked me to suspend it and we did so because it is a proportionate response.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  45. The Deputy cannot come in here and spend the surplus and then pursue a policy agenda that would have resulted in us never having it. We would not have had a surplus if we had followed his economic plan. It has been hard-won and earned by the Irish people and is there to be deployed in an appropriate manner and to make sure that the Deputy's children and mine never experience the austerity we experienced. It is there as an intergenerational support. The Deputy knows that. We put it into funds. They are not rainy day funds; they are funds to prepare for the changes and challenges the country will face in terms of demographics. They are funds to deliver infrastructure and climate projects. They are funds that are making a real difference. The cost of home heating oil in this country is too high; of that there is no doubt.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  46. We cannot just see this crisis through the today and tomorrow because the Deputy and I know it will not end today or tomorrow. We have to prepare for the time ahead and that is why we published a series of economic forecasts that show how the economy will grow and inflation will impact in three different scenarios. That allows us in here - constructive ideas are welcome - and outside of here to frame budget 2027 and begin to put in place measures to help people. We will do so and we will get through this and do more to support people. We cannot do everything in the here and now. We certainly cannot abolish every tax. The Deputy does not want to just abolish the carbon tax. He wants to abolish the property tax. If we abolish, abolish, abolish, how do we fund public services and make sure we have the resources we need in the future?

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  47. The Deputy is in a so-called bubble longer than me, but his anger might be making him forget that fact. He is in the bubble a long time. I am not sure who he thinks elects me to Dáil Éireann, but he should come to Wicklow and meet the people who have never not elected me. He should not give me guff about who represents the ordinary people. Everybody in here has a mandate and people who vote for everybody are ordinary people. The Deputy does not have a monopoly on that. He likes to suggest that the Government has not acted. Objectively, and ordinary people know this, the Government has put in place one of the largest packages in Europe. We have reduced the cost of diesel at the pump by 32 cent per litre. We have reduced the cost of petrol by 27 cent per litre. We introduced a scheme for farmers, hauliers and fishers.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  48. The Deputy is over there shouting and roaring for 16 years. He must be exhausted but while he is over there shouting and roaring, we are working with constructive people in opposition and constructive people in government to try to pull this country together. While Sinn Féin wants to cause chaos, we have taken measures to help farmers. I think the Deputy would accept that the IFA represents farmers. It has been in the room and has welcomed this scheme. He can pooh-pooh it. He is not a farmer and neither am I.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  49. No, the truth of the matter is that Sinn Féin is isolated on this issue. We heard a lot about the united Opposition. We had a vote in the Dáil on this issue. Labour, the Social Democrats, the Green Party, the Government parties, the Government-supporting Independents, an overwhelming majority in the Dáil, believe that the Sinn Féin position is short-sighted, short-termed and populist-----

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT

  50. The scheme will provide around €20 million per month in supports, and it is worth approximately 20 cent per litre of marked gas oil, MGO. When that is combined that with the other measures, it is a significant, important and proportionate response as well. We have done some elements in relation to excise. Other than the carbon element, I admit there was not much to do. We did take action on the excise and on NORA and we have supplemented that with a 20 cent scheme that is worth roughly 20 cent per litre of MGO. That is the balanced approach we have taken to try to help.

    SITTING OF 2026-04-21 · READ THE OFFICIAL REPORT