Simon Harris
Wicklow · Fine Gael · Ireland
“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.”
“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.”
“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.”
“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.”
“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.”
“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.”
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“In general, the availability of specific reliefs in respect of a particular tax head often require a higher rate in order to generate appropriate yields. From a tax policy perspective, it is important to maintain stability and certainty and to ensure that the rate and thresholds in the context of the range of reliefs available. In truth, there is a significant associated cost with reducing the rate of CAT or increasing the associated thresholds. I recognise the burden of capital taxation. Further changes to the CAT rate and thresholds must therefore be considered among the various demands within the overall budget package, as they have been in the past. We will keep this under review in forthcoming budgets.”
“This threshold applies where the beneficiary is a brother, sister, niece, nephew or lineal ancestor or lineal descendant of the disponer. Following recent changes made to CAT legislation, the group B threshold also now applies to persons who receive gifts and inheritance from the wider family of their foster parents, for example from their foster siblings, uncles, aunts and grandparents. The group C threshold increased to €20,000 from €16,250 in budget 2025. This threshold applies in all other cases. Along with tax free group thresholds, various reliefs and exemptions are available in relation to CAT, including agriculture and business relief. There is also the small gift exemption, favourite niece or nephew relief and the dwelling house exemption.”
“I thank Deputy Brennan for his kind words. I look forward to working with him as well. Capital acquisitions tax, CAT, applies to both gifts and inheritance and is charged at a rate of 33%. For CAT purposes, the relationship between the person giving a gift or inheritance and the person who perceives it determines the maximum amount, known as the group threshold, below which the CAT does not arise. The group thresholds were most recently increased in budget 2025. The group A threshold increased to €400,000 from €335,000. This threshold applies where the beneficiary is a child of the disponer. This includes adopted children, stepchildren and some foster children. Parents may also fall within this threshold where they take an inheritance from a child. The group B threshold was increased to €40,000 from €32,500 in budget 2025.”
“We are seeing revenue from it of about €46 million. However, as with the earlier question, the aim is to see changed behaviour and people not land hoarding during a housing emergency. We continue to keep the effectiveness of it under review.”
“In my new role, I am learning not to muse on tax changes outside of a budgetary process other than to say that we continue to keep the effectiveness of the tax under review. We will continue to review it in advance of forthcoming budgets. Our view is that we have a tax in place in relation to taxing residential zoned land where there is not residential property on it. We have put a system in place. This was important. A farmer using land for ongoing economic activity was never what any of us was trying to address. There were teething issues, if I can put it like that, in that regard. Providing a mechanism for people who want to use land for an ongoing economic use is something we are all fine with; it is appropriate. That is working its way through the system as well. As the Deputy stated, this is the first year of it.”
“If a someone has land and is not going to use it for residential property, they need to pay the tax, seek a rezoning or a change to alternative use or sell it off to somebody who will use it. There is some encouraging data in relation to that. I will try to get more information for the Deputy on the reasons for the deferrals.”
“The deferrals relate to people seeking to change the use of land. However, I will get the specific note from Revenue in relation to that for the Deputy. The tax is working reasonably well. The other questioner here, Deputy O'Gorman would have pushed for this and was an active supporter of it within the previous Government. We brought it in, and we are seeing some encouraging signs. The Deputy may have seen that the CSO published a report last week which shows that the number of transactions involving residential zoned land in 2024 was significantly up on that for 2023. We are seeing, both anecdotally and in CSO data, a bigger churn of residential zoned land transactions, which is really what we want.”
“Updated data from relevant local authorities identified 131 submissions which stated that the land subject to the rezoning request was the subject of ongoing economic use. A variation process which recommends rezoning is proposed in 49 of these submissions. In the context of amount of land involved, in total 3,597 ha were declared, with 3,283 ha liable for the tax. In other words, 314 ha were exempt. The latter comprises 8.7% of all declared land. The Deputy can rest assured that the continuing effectiveness of the measure in terms of achieving its objective will be kept under review.”
“Information in respect of the amount of RZLT declared, the number of exemptions claimed, and the total hectares returned, including and excluding exempt land, is published within the October 2025 property taxes report available on the Revenue website: www.revenue.ie/en/corporate/information-about-revenue/statistics/property-taxes/yearly-stats/2025/index.aspx. It shows that as of 30 September 2025, there had been 2,433 registrations for RZLT and 2,002 RZLT returns filed. Of those returns filed, 160 applicants claimed the exemption and 585 requested a deferral. The most common reason to claim an exemption is to request a rezoning of land, which is allowed for in the legislation, to reflect ongoing economic use.”
“Residential zoned land tax is a self-assessed annual tax that is calculated at 3% of the market value of land within its scope. It is charged on 1 February each year beginning, as the Deputy said, in 2025 and it applies to land that is zoned for residential use and is serviced and identified on maps published by local authorities, but which is not residential property. The RZLT aims to prompt residential development by incentivising landowners to activate existing planning permissions, or to engage with planning authorities to seek planning permission in respect of relevant land. Revenue has advised that as of 14 November the receipts from RZLT were circa €46 million. There were no receipts in 2024 as the tax was first charged on 1 February 2025.”
“To reflect on some of the points the Deputy made, in some parts of the country there can be particular local reasons, particular anomalies or particular needs that councillors may wish to be able to reflect on as well. This is an example of a tax that has bedded in pretty well and most people in this country accept that it is an important part of funding our local services.”
“That is okay, but we are not. We are committed to the local property tax as a sustainable way of trying to fund local services. We have a situation where more is now being returned to local authorities. Council chambers across the country, including the Deputy's own councillors, engaging in discussions about what to do with that revenue base that the local authorities now have. We have also increased the level of discretion that they have, which is quite important. If we give local authorities a revenue base, allowing our local councillors to determine what best to do and to have a greater level of variance, is a good thing to do.”
“I am genuinely sharing with the Deputy and I am happy to see if I can get him even more up-to-date information. I had a discussion on this earlier today as well. I am advised by Revenue that it is estimated that around 4% of properties will move up one band. These are the latest data I have available here, but I will try and get more up-to-date for the Deputy as soon as that is available. Let me try to provide him with that. This is genuinely the up-to-date information I have. Around 2.1 million properties are in scope and circa 1.9 million are now in compliance in terms of filing. I will see if there are more up-to-date figures available from Revenue and pass them on directly to the Deputy.”
“A detailed report will be available once a comprehensive analysis of the returns filed for the valuation period is completed. I am advised by officials and by Revenue that we are a little bit ahead on the filings than we were the last time there was an evaluation period. The evaluations are coming in and the answer is that about 4% of properties will move up one band, and an increase in LPT-based charges for properties valued up to €525,000 is estimated at between €5 and €25 extra annually for most property owners.”
“The due date for payment of the 2026 LPT for those property owners who do not yet have a payment option in place is 9 January 2026. While detailed analysis of the returns filed will take some time, Revenue publishes preliminary statistics on LPT on a regular basis on its website. I am further advised by Revenue that based on data published on 18 September it is estimated that 4% of properties will move up one band under the 2026-2030 LPT structure. An increase in LPT base charges for properties valued up to €525,000 is estimated at between €5 and €25 extra annually for most property owners. Table 6 of the LPT technical paper provides the estimated average increase in LPT liability by local authority and band. The LPT technical paper is available on the statistics section of Revenue’s website.”
“I am advised by Revenue that LPT returns for the next valuation period of 2026 to 2030 have been filed and are fully up to date in respect of over 1.4 million properties. Filing arrangements are being finalised in respect of a further 202,278 local authority and approved housing body properties. There are approximately 40,000 open correspondence queries on hand with Revenue presently, including postal queries and paper returns. While these queries delay filing, the liable persons are considered compliant. Furthermore, payment arrangements are in place for approximately 262,000 additional properties where returns are not yet filed. While the return filing deadline passed on 12 November, property owners are still making their best effort to file their returns as these continue to be received by Revenue.”
“I agree with the Deputy about dereliction and the housing emergency, absolutely, but dereliction more broadly is a real issue. We will get to some of this later as well, but this is why we have made some changes, for example with the living cities initiatives and the like to try and bring derelict properties back into use, particularly on main streets with over-the-shop schemes as well.”
“I genuinely am eager to engage on the design and construct of the new tax and we will have an opportunity to do that through the legislative process. I do also genuinely take the point around the urgency of this, and the Government genuinely does too, but we also have to just make sure we get it right. I am conscious there are local authorities around the country that do very a good job and that are also very busy. This is quite an important and big project for them because we have to have a consistency in terms of this. It cannot be a case of County Wicklow doing one thing in relation to a derelict site levy and County Louth doing another. That is a levy collected by the local authorities. Once this becomes a national tax there has to be that consistent approach.”
“That is what we intend to do because, in a housing emergency, we cannot tolerate this situation. Currently, the derelict site levy is an annual levy of 7% of the land’s market value. While the rate of the derelict property tax is yet to be determined, I will say to the House that it certainly will not be lower than the current 7%. The primary goal will not be to raise revenue but, rather, to encourage owners of derelict properties to bring them back into use. We want to do this as quickly as possible but we also have to make sure it is consistent with all the principles expected in a new tax.”
“I appreciate the past examples. I remember soldiering on some of them together in past iterations of government. We need to get this right, however. My predecessor announced that timeline on budget day. I think we will all agree that we actually do not want to collect much revenue from the tax. Rather, we want people to take derelict properties and sites and put them back into use. The purpose of making the budget day announcement, albeit with the lead-in time, was to make it clear to people in this country that if they are sitting on a derelict property or site in a housing emergency, we intend to tax that reality. We intend to do it through the Revenue Commissioners because, as the Deputy rightly said, the Revenue Commissioners are good at collecting tax.”
“It will also be influenced by any advice I receive from the Attorney General. The timeline of bringing in the legislation in 2026 is necessary to allow local authorities to prepare and publish a preliminary register of derelict properties in 2027, with the tax coming into effect as quickly as possible thereafter. The yield from the derelict property tax will accrue to the Exchequer. That is the current intention. As the Deputy will appreciate, replacing the current levy with a new tax is a complex process. There is much detail that remains to be worked through regarding the operation of the new tax. I will be in a position to provide further information over the course of next year in advance of the tax being legislated for. I genuinely look forward to engaging with Deputies on the design of the tax through the legislative process.”
“In fact, not having to collect much money from this tax would ultimately be a good thing if we can change behaviour and get derelict sites and properties back into use. This will replace the derelict sites levy and it will be collected by the Revenue Commissioners. In order for the new tax to be successful on introduction, care has to be taken in its design. A key issue is that the tax must apply in a consistent manner to all residential properties and sites that are derelict. Therefore, a lead-in time will be required for our local authorities to identify all the relevant derelict properties in their areas for inclusion on a register in a consistent manner. I intend to legislate for the derelict property tax in 2026. This is dependent on engagement from stakeholders.”
“I thank Deputy Nash for the question. First, we share the same view on the importance of this derelict property tax. In a housing emergency, which we are in, every lever must be used. Having a tax that targets derelict properties is an important one. There is a significant body of work to do, however. I do not say this to in any way cast aspersions but I am conscious that local authorities will have an important role in this regard because when you are moving from a levy to a tax, the importance of consistency will be really important in being able to underpin any tax collected by the Revenue Commissioners. As the Deputy said, in this budget we announced the introduction of a new derelict property tax. The aim of this tax is to encourage the activation of derelict properties and sites.”
“We put money into capital, State-led childcare facilities for the first time. We extended the renters’ tax credit which was due to expire. We have taken real decisions and it is just the first of five budgets.”
“For the people watching at home, I get a bit of time to speak and then the Deputy gets a bit of time to speak. I want people to know that we took a decision to reduce the VAT rate on people's energy bills and ensure that is in place for a number of years. We took the decision to make sure more people qualify for the fuel allowance than ever before. We took the decision to increase the fuel allowance. We took the decision to make sure working family payment recipients can benefit from the fuel allowance as well. We also took the decision to invest significantly in things that working people in Donegal and right across the country asked us to do in relation to child, children's services, disability services, education-----”
“That is not the message at all. The Deputy and I rightly discuss the issues of fuel poverty and energy prices in this House regularly, as we should. What I say to the people is that we have taken a number of measures to assist with the cost of energy, including the reduction of the VAT rate to 9%, a real budgetary cost that we decided to prioritise.”
“We took a decision to deliver on a number of commitments that were made, including some that the Deputy supports, such as the reduced VAT rate for the hospitality sector. The benefit of that decision will be seen even more in the time ahead because we are seeing some softening in the labour force figures. Supporting those jobs is important. That helps workers to ensure they can keep their jobs. It helps to keep the businesses in which they work open at a time when there are significant economic headwinds. As the Deputy knows, there are no plans to reopen the budget. With regard to the Department’s forecasts as, again, the Deputy knows, the Department forecasts a certain rhythm each year and the Irish Fiscal Advisory Council endorses those figures.”
“That is not the message. The message is that we took a number of measures in this year's budget that will help families, businesses and workers as well. It includes investing - the Deputy and I have different policy views on this - and deciding to extend the renter's tax credit for a further three years. It includes making sure that people who benefit from the minimum wage increase do not find themselves paying a higher rate of USC, but also investing in protecting people's jobs because that is a very important thing to do. This was the first budget in the lifetime of the Government as well. We will now get back into the normal rhythm of income tax packages in future budgets too.”
“The ceiling of the second USC rate band is being increased by €1,318 and this will ensure that a full-time worker on the minimum wage who benefits from the increase in the hourly minimum wage rate will remain outside the highest rates of USC.”
“In regard to the universal social charge, USC, over the lifetime of the previous Government, the USC ceiling of the band for the 2% rate was also increased by €6,898 from €20,484 to €27,382, in line with the increases to the national minimum wage. Furthermore, there was a significant reduction in the middle rate charge, from 4.5% to 3%. Broadly, the income tax measures implemented over the period of the previous Government are expected to be in line with wage growth. As the Deputy will be aware, the most recent budget provided a range of support to individuals, families and businesses. In particular, the rent tax credit, introduced in budget 2023, has proved to be a very meaningful support for renters. We have just taken the decision to extend the credit for a further three years to the end of 2028.”
“However, with the substantial personal income tax packages implemented over the past four years, the previous Government made significant progress on increasing the entry point to income tax for all income earners and increasing the point at which the higher rate of income tax takes effect. Over recent years, the previous Government provided substantial income tax packages to support workers. Over the lifetime of the previous Government, the main tax credits increased from €1,650 to €2,000, representing an increase of €350 or 21.2%. In addition, the standard rate cut-off point was increased from €35,300 to €44,000, representing an increase of €8,700 or 24.6%. The income tax measures implemented over the period of the previous Government are expected to be in line with wage growth.”
“At the time of budget 2026, the Department of Finance forecast a headline harmonised indices of consumer prices, HICP, inflation rate of 1.9% for next year. For household incomes, the Department of Finance forecast continued growth in wages per head of 3.9% in 2026. This implies continued growth in real incomes, which will support the purchasing power of households, and is an important indicator of improving living standards. The Department of Finance macroeconomic forecasts were endorsed by the Irish Fiscal Advisory Council, IFAC. In budget 2026, the Government had to make choices. This budget was designed to boost our economic resilience and to support workers and growth in their income by investing in jobs and in their future.”
“These concerns are being addressed with the new statutory scheme now being set out in the international protection Bill, which will be introduced into these Houses very soon. The new legislation will set out in far greater detail how age is to be assessed, which I think is the core of the Deputy's point, by a multidisciplinary team. It will also provide for regulations governing the standards, qualifications of personnel and so on for the purpose of that process. We have different views on the EU asylum and migration pact but, as required by that pact, the Bill would also make provisions for the appointment of representatives to assist and safeguard the interests of unaccompanied minors.”
“Deputy Tóibín raises a very important and very serious issue. We have seen a very large increase of about 500% - that is the figure in my mind - in unaccompanied minors presenting. I am sitting beside the Minister of State with responsibility for migration, Deputy Brophy. It is a reality that an increasing number of people are now travelling by themselves and they present to the international protection office as minors without any family members. Age verification is an important part of the international protection application process. The Government had a meeting with Tusla on this just this week. The age identification process and the possibility that people presenting as minors may not be minors presents significant child protection issues. The Deputy is correct that it is an area of concern.”
“They have to apply equally to food produced in EU member states and they have to apply also to food that comes in from other countries. Ireland continues to engage through the Minister, Deputy Heydon, and others in relation to all of these issues, and also in ascertaining if the blocking minority in relation to Mercosur is still in place. The Minister, with the full support of the Government, is very actively involved in all of these issues. I thank the Deputy for raising it.”
“I thank Deputy Brennan for raising this issue on behalf of farmers in Wicklow and Wexford. I know the Minister for agriculture, Deputy Martin Heydon, is working very hard in relation to this issue. In fact, he is working very hard on a number of issues, be it the nitrates derogation, Mercosur, and getting a properly adequately resourced CAP with less bureaucracy that works for farmers in the new multi-annual financial framework. I support him in all of that work too. Deputy Brennan is right to highlight this issue. The EU does have very stringent standards, which we know as the sanitary and phytosanitary standards, SPS. They are there to protect everyone - to protect human health, animal health and plant health. The standards are among the highest in the world and they are non-negotiable.”
“I am pleased to hear the progress Deputy McAuliffe has made with the new timetables and the additional drivers. I will ask the Minister to come back to the Deputy.”
“We do, and we need to see a bit of respect from State agencies for the people's elected representatives. This is a point I make frequently. I have made it this week in relation to one State agency. If an elected representative is trying to engage in a project, they are doing so because it matters to the people they are elected to represent. It is very important that mechanisms are put in place in this regard. Unelected officials will often find that if they engage with elected officials, they can actually roll out a project like BusConnects, as the Deputy suggested, in a much smoother fashion. I will raise that broader issue with the Minister for Transport, Deputy Darragh O'Brien, who I know would be supportive of that idea of plugging in local representatives at that earlier time.”
“The Deputy is right to highlight this issue. In every report, in particular in the housing report, the need for more apprentices is very apparent. I would just make the point that we are making good progress in the number of new apprentices and in the number of programmes in which apprenticeships are available. We need to make it continually attractive for people to be an apprentice. The Minister for Further and Higher Education, Research, Innovation and Science, Deputy James Lawless, is looking at ways we can do that. Going from memory from my time in that Department, we do have a cost of education paper that comes out each year. I understand that apprenticeships are considered as part of that. Let me ask the Minister, Deputy Lawless, to look specifically at the issues and I will come back to the Deputy.”
“In my new role, I practice prudence every day but I take the broader point regarding the importance of this project. I have heard it from a number of colleagues as well as from Deputy Farrelly. In the context of capital budgets, often capital budgets are announced but not every project moves at the same time. There can often be an opportunity to make amendments or additionalities because not every plan necessarily proceeds in one go. That is obviously not how our processes work. I will join with the Deputy in engaging with the Minister in relation to this and keeping an eye on this project. I know it is one that has a lot of support but I also know there is a very particular congestion issue. Indeed, we have seen comments on the limits on solving any of that congestion issue in relation to roads in recent days.”
“I am trying to work my way through it. Someone who is 71 years of age could drive kids to a football match but that same person could not drive the same kids to their school. If it is safe to drive them to the football match, it must be safe to drive them to the school. It has to be logical. Bus Éireann has a very specific view on this. I think they are entirely wrong. On foot of the Deputy’s question – he has riled me up - I will now raise this issue again.”
“I hope it does not make the Deputy uneasy, but I find myself agreeing with him on this issue. Along with a number of Government colleagues, I must acknowledge, I have been trying to pursue this. There is significant institutional resistance - let us call it that - to what I see as a common-sense proposal.”
“I remember the long and frequent exchanges in this House around the need for that special school in Monaghan. I am pleased to hear that it is now open but I take the point that there is a need for a permanent building. In the education capital allocation that was recently given to the Minister, Deputy Naughton, and the Minister of State, Deputy Moynihan, there is a significant additional allocation for special schools. I will ask the Minister and the Minister of State to come back to the Deputy regarding that permanent build to see what the timeline is in that regard.”
“My heart goes out to the family of Aoife. We think of them particularly as they approach the tenth anniversary. It sounds like the most horrifically sad and tragic situation. From what I recall, Scouting Ireland may receive money from the Department of children. If that is not the right Department, I will bring this matter to the relevant Minister’s attention and ask him or her to consider the Deputy’s point and liaise with him directly on the issue.”
“I thank Deputy Cahill for raising this important matter for Killarney. One can see the compelling case for a need for this in such a vibrant and busy town. CCTV can play an important role in assisting the Garda and acting as a deterrent to crime. I am going from my memory but I thought the policing Act in this House brought in new kinds of structures to try to help to ensure clarity around how CCTV could be rolled out in areas where An Garda Síochána is seeking it. On foot of the Deputy raising it today, I will ask the Minister, Deputy O’Callaghan, to directly engage with the Deputy, the local authority and the chamber to see whether we can make progress on this.”
“I agree with Deputy O’Rourke on the point that we all want to see a successful resolution to this. School secretaries and caretakers play an important role in our communities. They are engaging, as is the State, in good faith to try to make progress. I welcome the fact that it has now been referred to the Labour Court. The Labour Court has a strong track record of resolving such disputes. Of course, the State side will engage in good faith to try to find a resolution.”
“One of the issues raised during the course of the engagements was the need for more regular and structured engagement between policymakers and firearms users. I understand the Department organised a series of engagements earlier this year. In February, three national forums were held with registered firearms dealers in Wicklow, Limerick and Carrick-on-Shannon, while a further two were held with firearms owners in Mullingar on 19 June. A new forum has been established by the Department involving more than 20 representatives of the shooting community and shooting stakeholder organisations. I will ask the Minister, Deputy O’Callaghan, engaging with the Minister of State, Deputy Niall Collins, to specifically consider the proposals the Deputy has made and whether any further action can be taken in that regard.”
“I thank Deputy Clendennen for his question. This is an issue, as he rightly says, that has been discussed for quite a number of years. A consultative panel was established, as he says, in 2016. I understand that the Department of Justice is holding meetings with individual firearms organisations on request and engages with various firearms stakeholders in other ways, while An Garda Síochána also meets with stakeholder organisations. The firearms consultative panel was a non-statutory forum comprising various firearms interest groups. It last met in 2019. There was a breakdown in relations between some of the major firearms interest groups represented on the panel and the Department viewed that it was not possible for meetings to take place with all groups represented.”
“Deputy O'Meara makes a fair point. There are 48 of them. When he stands up to try to ask a question, the Deputies try to shout him down. They should give him a second. He is asking a question on behalf of the people of Tipperary North.”
“I thank Deputy O'Meara who represents the people of Tipperary North with distinction and hard work. I thank him for raising this important issue today, which he has also raised with the Taoiseach. This is an issue about which people right across the country feel very strongly. Indeed, I have had a number of meetings with a number of community organisations that are simply asking for the publication of guidelines to bring clarity to this and, as the Deputy rightly says, to update the guidelines. There was a debate in this House last night and the Government position is very clear that those guidelines will be published in 2026. That is the commitment the Taoiseach gave to Deputy O'Meara last night and I am happy to -----”