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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“I thank Deputies Nash and Lawlor for tabling this amendment. I acknowledge that Deputy Lawlor had an initial conversation with me on it this week. I appreciate his genuine interest and expertise in this. I also find myself in much agreement with some of the points Deputy O'Callaghan made in terms of how we keep companies that we as a country invest so much in getting to that point in Irish ownership. It is a real policy issue that deserves genuine consideration. I am pleased the Deputy had a constructive meeting with my colleague, the Minister for enterprise, in relation to that. I also thank Deputy Nash for acknowledging the work that my Department has carried out in this area and the work the Department of Enterprise, Tourism and Employment also has. That is a recognition by us that these are issues that merit consideration.”
“This is a practice that I will request the Department continues to consider as part of future reports as well as any other useful information we can provide in this regard. While I am not in a position to accept the Deputy’s amendment as is, I am happy to see if we can constructively engage on this in the time ahead.”
“The costs used in this publication were taken from the Revenue Commissioners’ ready reckoner publication. This year’s annual progress report also included projections of wage growth to estimate the yield from non-indexation of the tax system. In other words, this is an affect of how much additional revenue the Exchequer would receive from the fiscal drag if income tax bands and credits were not adjusted to keep pace with wage growth. I understand that the tax strategy group paper on social protection included similar budgetary options for consideration in that space. It is our view, and certainly the Department’s view, that the information requested by the Deputy in relation to the specific amendment on indexation is already regularly addressed in the variety of areas I have outlined.”
“In fairness to Deputy Nash, he has acknowledged already that some of his request goes broader than my direct ministerial remit for the purpose of this debate in terms of what would be included in the summer economic statement. Some of the items he referenced, as he said himself, are the responsibility of other members of the Government, but I understand the broader thrust he is trying to get at. My Department provides regular updates regarding the indexation of the income tax system. In recent years, information on the indexation of tax credits and bands has been included in the annual tax strategy group paper on income tax. Most recently, the budget 2026 strategy paper set out information relating to indexing the income tax system, including the estimated cost to the Exchequer.”
“There is an argument that it actually restricts the ability of a Government to target resources where the need is greatest. However, the programme for Government makes some commitments in this area. It commits to “implement progressive changes in taxation if the economy remains strong, including indexing credits and bands to prevent an increase in the real burden of income tax.” It also states, “In the event of an economic downturn and unexpected deterioration in the public finances ... [we would] postpone changes to income tax credits or bands, as we did in Budget 2021”. I am happy to engage further with the Deputy on this in the time ahead.”
“The Government and I, as the new Minister of Finance, remain committed to standing by the programme for Government commitment to make progressive changes to income tax - I have to say the next few words - if the economy remains strong. We all want it to remain strong. We have spelled out in the programme for Government what we will do and what we will defer doing if times become more difficult. On the broader issue of automatically indexing credits and bands, it is worth pointing out that no Government has done this to date. One can say that is a good or bad thing, but the reason we have not done this traditionally as a country is that it does not allow the flexibility to adapt spending as necessary to match the level of resources available in any given budget.”
“I also, however, have to read and marry that alongside the fact that wage growth is still expected to take place in our economy next year at such a rate that we still expect that all income earners who experience wage growth will see a net increase in their after-tax income. That is a point worth making and monitoring in the time ahead. Obviously, I have made comments in the past in relation to indexation and those comments are accurate when it comes to not indexing. The issue of wage growth and how that interplays is also a fair point. I reiterate that this is the first of five budgets to be delivered by the Government.”
“I thank Deputy Nash for this proposal. I have heard him talk about this time and time again, and for good reason. I fully accept that budgets are about choices and we will have rigorous debates in this House about whether our choices are right. I contend – the Deputy will have a different view – that the choices we made this year were about trying to boost economic resilience, protect jobs and stimulate housing supply. We have had that debate and we will continue to have that debate. I wish to make a couple of points. I understand that the absence of indexation of income tax credits this year has an effect on workers within our country.”
“I intend to make further progress with taxation measures over the lifetime of this Government and I believe, as do my Government colleagues and as did my predecessor, that the prudent thing to do at the start of a Government is to make sure we increase housing supply because of the housing emergency and to make sure we enact a promise that we made to the hospitality sector and the 190,000 people working in it to help protect their jobs and the viability of their businesses in rural towns and villages right across this country.”
“That was Sinn Féin's decision, not ours. We have very different views in relation to this and I am very happy that we do and I am very happy to continue to debate that. On this amendment, the Government's position is clear. The programme for Government outlines where we want to go with taxation over the lifetime of this Government. The Finance Bill before the House is instalment one of five.”
“Deputy Doherty has decided to continue to ignore the reality with his fanciful economic ideology of the fact that there are at least 42,000 apartments in this capital city that have planning permission today that have been deemed not viable to build. I want to build them while Deputy Doherty wants to continue to call people names. It makes sense to try to ensure those apartments are built because where are the young people going live if they are not built? It suits Deputy Doherty for the housing crisis to continue. We are trying to fix it. Sinn Féin oppose every single measure. Yesterday, when we brought in a measure to try to extend the benefit to approved housing bodies, to extend it to student accommodation and to make sure young people could benefit from the help to buy, Sinn Féin voted níl agus níl.”
“So, we would be going much higher in terms of the percentage of the population exempt from the USC than we had the percentage exempt at income tax at the time of the financial crisis. There are commitments in the programme for Government I intend to deliver. This Finance Bill is one of five that will be delivered over the lifetime of the Government. We took decisions this year. I accept they were not universally popular. They were decisions to try to protect jobs and build more homes. In the years ahead and in forthcoming budgets, we will be working on delivering commitments around tax reform, including in the areas of income tax.”
“In fairness, I know the Deputy has costed his proposals in his alternative budget. I am advised by Revenue that it is estimated to cost €1.44 billion in the first year and €1.65 billion on a full year basis. At the moment, it is estimated that 29% of all taxpayer units will currently not be liable for any USC. So, already 29% of taxpayer units are not liable for USC from next year. This proposal would obviously significantly narrow the tax base further and would mean around 63% of taxpayer units would not be liable for the USC at all. Deputies will recall that during the economic crisis, it reached a point where 45% of all income earners were exempt from income tax.”
“We have taken a number of measures to assist people in relation to energy bills, including reducing VAT for the next number of years on energy bills. That was meant to be a temporary measure. We are rolling that out for several years because energy bills are too high. We are reducing the public service obligation, PSO, on similar bills, and expanding the fuel allowance to more people than ever before. Deputy Doherty talks a lot about working people. We are making sure that for the first time if someone is on the working family payment they can now benefit from the fuel allowance payment, which is up to around €1,000 during the fuel season. In terms of the actual amendment, the USC yield was €5.7 billion in 2024. It has a yield of €5.6 billion forecast for 2025.”
“Had a majority of people in this House agreed with the Sinn Féin position - thank God they did not - the effect of Sinn Féin's vote yesterday would been no benefit to student accommodation, no benefit to approved housing bodies, no benefit to social housing, fewer apartments built in our country and an inability for first-time buyers to access the help to buy scheme on any of the extra apartments that will be generated. We have very different views on how Deputy Doherty presents the budget we delivered to this House. This is Report Stage of the Finance Bill. I was very clear when I took up this role last week that we were going to continue in a stable manned with the policies outlined by the Government in the budget.”
“The next time they meet an approved housing body or one of the charities that help us build homes, they should let it know that Sinn Féin voted against it benefiting from that. Sinn Féin also voted in this House yesterday against young people being able to benefit from help to buy on those apartments that are built at a reduced rate. I accept that we have a difference in policy on the 9% VAT rate on apartments. However, Sinn Féin is being so partisan that when the Government has made it clear that we want to reduce VAT on apartments, it would not then make sure that at the very least that could be extended to include social housing, affordable housing, houses built by approved housing bodies and student accommodation.”
“The budget actually endeavoured to save people's jobs in rural towns and villages. I think Sinn Féin supported the 9% VAT rate on hospitality. In fact, I think it proposed extending it to more sectors. Sinn Féin is in favour of that and that is one of the things we did. The second thing we did was to reduce the cost of building apartments, not for developers but for people to live in them. I remind Deputy Doherty that funnily enough people cannot live in homes if they are not built. Yesterday, in Dáil Éireann bizarrely Sinn Féin voted against a resolution that would have allowed approved housing bodies, many of which I am sure Sinn Féin Members meet, to actually benefit from that reduction.”
“In the first place, this amendment has nothing whatsoever to do with indexation. It is a proposal from the Sinn Féin Party that we should carry out a report on removing people from the universal social charge. We do not need any reports in relation to this. We need to follow very carefully the advice and analysis available to those of us in government and to those in this House about the volatile economic situation in which we find ourselves geopolitically. On the day when the Irish Fiscal Advisory Council published its latest assessment and highlighted the need for anchoring down our public finances and our taxation plans in a multi-economic framework, the idea that Sinn Féin would propose this without any reference to that is interesting in itself. Of course, the budget did not do what the Deputy suggested.”
“I move: (1) THAT section 477C of the Taxes Consolidation Act 1997 (No. 39 of 1997) is amended, in subparagraph (ii) of the definition in subsection (1) of "qualifying residence", by the substitution of "paragraph (c) or (cac), as the case may be, of section 46(1)," for "section 46(1)(c)". (2) THAT this Resolution shall have effect on and from 26 November 2025. (3) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).”
“They can expect the Government, through the work of the accelerating infrastructure task force, to come forward with proposals on how to accelerate the delivery of infrastructure, including enabling infrastructure for housing, in the coming weeks. I commend these two resolutions.”
“It actually also found that the prices paid for new homes by people who received help to buy relief were slightly lower than new house prices in the economy and generally, likely because of the price cap. We all know there are many factors that contribute to the rise in home prices, ultimately the lack of supply being the most compelling one. When talking about first-time buyers, I should also say that while we have a long way to go and we are living through a housing emergency, we have this year thankfully seen the highest number of first-time buyers since 2007. I agree with those, including Deputy Tóibín, who say that there are other serious blockages here, including the infrastructure delivery, the judicial reviews and the planning system.”
“I am advised by my officials and by Revenue that they are satisfied that the principle of fiscal neutrality would not allow for VAT to be applied in the manner that some Deputies might have suggested earlier on and that Deputy Doherty's amendment suggests as well. There has been a lot of reference to first-time buyers and help to buy. This is a scheme to make sure that those who avail of help to buy can avail of the apartments that are produced as a benefit of the reduced VAT rate. There is a lot of talk about help to buy and what help to buy has done regarding the price of new houses. The Mazars review in 2022 found that there was no definitive evidence that help to buy pushed up the price of new homes.”
“Affordable housing will benefit from this because approved housing bodies will qualify. Students will benefit from this because student accommodation will qualify. I note that there have been lots of suggestions made in relation to when this is commenced and the likes, but ultimately VAT is a consumption tax. It is placed on a product whenever value is added at each stage of the supply chain, from production to the point of sale. If legislation was introduced that sought to apply different rates of VAT to the sale of identical goods at the same point in time on the circumstances or timing of when work on those goods began, we believe it would likely breach the principle of fiscal neutrality.”
“This is actually about clarifying and expanding further the provisions the then Minister, Paschal Donohoe, announced. I accept the point that there are different views in relation to these measures, but I also accept the point that colleagues in opposition engage constructively, saying if we are going to go down this road we must make sure that approved housing bodies are included. This is an effort to ensure that happens. There has been much reference to developers, developers, developers. First, developers are not bad people. They are the people who build things, and we need to build things, by the way. None of us in this place build things. Good luck trying to build a house without a developer. It is not just about developers, however. Social housing will benefit from this because approved housing bodies will qualify.”
“That is why we are taking decisions that may not be popular with everyone in this House, but I genuinely believe they will result in more apartments being built for our young people, the very people that all of us want to see with a roof over their head and an ability to buy a home again. I say to the young people who watch these debates and hear these debates, this measure is for you. It is not for any developer; it is to make sure that more apartments are built so that you have an opportunity when you go onto websites and search to buy somewhere. When I meet young people across this country, that is what they want. If you want to see a reduction in price, you need to see an increase in supply. I reject that this is about any sort of correction.”
“Deputy Boyd Barrett had to head off, but he made the point around if there was no policy change. There has been a policy change. It is called the Government's new housing plan. It is called the revised national development plan. It is called the national planning framework. It is called the infrastructure delivery proposals that the Minister, Deputy Chambers, will bring to Cabinet shortly. It is called the budget that was just delivered and the Finance Bill that is working its way through this House. I accept that standing still and hoping that everything is going to work out all right on the night is not going to get us to where we need to get.”
“I heard many references to what my Department estimates or predicts, but here is something else my Department predicts and estimates. It estimates that there are approximately 98,000 properties in this country that have planning permission in place but remain uncommenced. Around 42,000 of them are apartments in Dublin. We have a situation today where there are apartments that could be built but have not been built because they have been deemed unviable. This Government and I refuse to be prisoners to ideology. It is about adopting measures that reduce the viability gap. Contributors and colleagues are right. Deputy Collins is right. This measure in and of itself is just a measure. It needs to be seen alongside a range of measures that we are taking regarding housing.”
“I thank colleagues for their contributions and interventions. First, on the issue raised by Deputy Collins, I will certainly make contact with Irish Water. I have a clear view that State agencies should meet public representatives. There is a thing called democracy. It is important that State agencies engage respectfully, regardless of where people are on the political spectrum, and respect the mandate of people in this House and at local level. Uisce Éireann should meet with the Deputy and the other representatives in relation to that issue. I thank the Deputy for highlighting it. On this issue, it comes down to whether we accept or do not accept that there is a viability gap when it comes to construction, particularly of apartments, in this country.”
“To avoid a period between 26 November 2025 and the enactment of the Finance Bill, where such apartments would not qualify for help-to-buy during that period, the change to the definition of "qualifying residence" in the proposed amendment to the scheme will need to take effect from 26 November 2025 also.”
“This is what this VAT measure does - reducing the viability gap that developers face when considering whether to advance the projects across the country that have planning permission but where the sale of apartments may not lead to a profit. I am also moving a financial resolution, as the Ceann Comhairle alluded to, in relation to the help-to-buy scheme. As a consequence of the VAT rate reduction for an apartment, it is necessary to amend the definition of "qualifying residence" in section 477C of the Taxes Consolidation Act 1997, which provides for the help-to-buy scheme, to reflect this second rate of VAT. This will ensure that new build apartments will continue to be included in the scope of the help-to-buy scheme. An amendment to section 477C has accordingly been proposed.”
“The measure now covers both aspects of an apartment sale sold under dual contract, that is, the sale of a site and the sale of building services to build an apartment. The revised text also includes the word "development" rather than the word "construction", which is in line with existing VAT legislation and case law. Affordability and the chance to own a home must be at the heart of all that we do and is at the heart of our housing policy. The Government has introduced a comprehensive implementation strategy, which is in place to support the various affordable housing schemes now being delivered by a range of partners. However, to meet the housing needs of our people there has to be private sector involvement.”
“As developers are incentivised to build more apartments and to commence work on the projects which have planning permission but which are not currently deemed viable, the overall housing supply will increase. The measure is set to be in place for five years. This will allow it to cover the life cycle of a building project, which can stretch over a number of years. The legislation around VAT on property is complex. As such, this financial resolution makes changes to the text that was previously passed on budget night. These changes are to ensure that the text is in line with VAT legislation and that it achieves the original policy intention of the measure, as outlined by the former Minister, Paschal Donohoe.”
“Under the EU VAT directive, member states may apply a reduced rate to the supply and construction of housing as part of a social policy. As colleagues know, Ireland has two reduced rates, 13.5% and 9%. The Government has committed to the delivery of 305,000 new homes, of which apartments will comprise a considerable share. It is recognised that a viability gap exists when constructing apartments in Ireland. As has been outlined in discussions of this measure in earlier stages and in discussions around the Finance Bill, the purpose of this measure is to reduce that viability gap and achieve wider policy goals, as outlined by the revised national planning framework. Increasing density, recognising demographic and societal changes and fostering greater social cohesion can more sustainably be realised by the delivery of more apartments.”
“As Deputies will recall, the temporary 9% rate of VAT on the supply of apartments came into effect on budget night. This financial resolution extends the budget night measure to cover the construction of apartments and the supply and construction of apartment blocks, including student accommodation, from tomorrow, 26 November 2025. The 9% rate will apply until 31 December 2030. The VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law is required to comply. In general, the EU VAT directive provides that all goods and all services are liable to VAT at the standard rate, which in Ireland is currently 23%, unless they come within the provisions which permit the application of a lower rate.”
“The supply of immovable goods used or to be used for residential purposes, other than immovable goods to which paragraph 9A or 9B(2), as the case may be, applies.", and (iii) in Part 4, in paragraph 15(2), by the insertion of "or 9B(3)" after "paragraph 9(1)". (2) THAT this Resolution shall have effect on and from 26 November 2025. (3) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927). The first financial resolution provides for a reduction in the VAT rate applied to the supply of new apartments to 9% from 26 November 2025. This measure will apply until 31 December 2030, at an estimated cost of €250 million in 2026, with increasing costs in the following year as more apartments are built.”
“9B.(1) In this paragraph- 'apartment block' means a multi-storey building that comprises, or will comprise, not less than 3 apartments with grouped or common access; 'completed' has the same meaning as it has in section 94. (2) The supply of immovable goods, as part of a social policy, which are or, when completed, will be– (a) one or more than one apartment, used or to be used for residential purposes, in an apartment block, or (b) an apartment block, used or to be used for residential purposes, but excluding any part of the apartment block that is not used or to be used for residential purposes. (3) Services consisting of the development, until completed, of immovable goods to which subparagraph (2) applies.", (ii) in Part 3, by the substitution of the following paragraph for paragraph 14: "Housing. 14.”
“I move: (1) THAT the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), be amended— (a) in section 46(1) – (i) in paragraph (a), by the insertion of "(cac)," after "(cab),", (ii) in paragraph (c), by the insertion of ", (cac)" after"(cab)", (iii) in paragraph (cab), by the substitution of "25 November 2025" for "31 December 2030", and (iv) by the insertion of the following paragraph after paragraph (cab): "(cac) during the period from 26 November 2025 to 31 December 2030, 9 per cent in relation to— (i) goods of a kind specified in subparagraph (2) of paragraph 9B of Schedule 3, and (ii) services of a kind specified in subparagraph (3) of paragraph 9B of Schedule 3, on which tax would, but for this paragraph, be chargeable in accordance with paragraph (c);", and (b) in Schedule 3 – (i) in Part 2 – (I) in paragraph 9(1), by the insertion of "(not being services referred to in paragraph 9B(3))" after "Services", and (II) by the insertion of the following paragraph after paragraph 9A: "Supply and construction of housing as part of a social policy.”
“I thank Deputy Murphy for raising it. I have been around long enough to know that disputes are generally resolved by engagement and consultation so I would encourage everybody to engage intensively with Dublin Fire Brigade, which does an incredible public service, and indeed with the ambulance service. I know that from quite a while back, in my memory, these issues with ambulance and fire brigade provision in the city of Dublin have caused points of friction at times in industrial relations. I really urge the State side and the union sides to engage to try to find a way forward. The use of technology is always a good thing, but I take the point about the particular situation in Dublin with a fire brigade service and an ambulance service and the need for alignment.”
“I think it would be a very interesting one, but that is for another day. The Deputy raised a very serious matter about the wait times for psychology services in County Mayo. She also highlighted the very serious issue of death by suicide in her county. I will ask both the Minister, Deputy Carroll MacNeill, and the Minister of State, Deputy Butler, who has responsibility for mental health, to come back to the Deputy directly specifically on child psychology provision in County Mayo.”
“The CSO has gone through a very extensive process with an advisory group but the questions the Deputy raised are valid. I do not have the expertise on the floor of the Dáil to answer them accurately. I will ask the Minister of State, Deputy Mary Butler, who has responsibility in this area, to come back to the Deputy and arrange for him to have a briefing and direct answers to his questions.”
“I am glad the Deputy reminded me of that Bill because we should try to make progress on it. I will seek an update on that. On the library issue, we have a public library strategy 2023 to 2027. We are genuinely committed to continuing to invest in our libraries. The evolution of our libraries has been a source of collective national pride at a time when other countries are reducing their investment in and funding of their libraries. Some are even closing down libraries. It might be useful for me to arrange for the Deputy to have a briefing with the CSO or officials as appropriate on this. The census is a highly important moment in gathering data. We need that data to help us develop services and plan for our future. I have been learning about this recently.”
“Specific timelines for specific tax measures are a matter for future budgets but we do intend to honour what is in the programme for Government.”
“In my new role I must be even more disciplined in commenting on various tax changes and the likes. I have been watching Paschal do this for a few years. I am committed to the programme for Government, of course, as is the Government. The sequencing and advancement of various initiatives in the programme will be a matter for individual budgets. The Deputy is entirely right: this was put into the programme for Government because of his view and the view of others on the importance of helping keep our population fit and healthy, particularly as we age. Future Forty is a great gift to all of us as policymakers across this House. It is a treasure trove of various scenarios and the like that may unfold over the time ahead and it will help us plan better.”
“We will ensure that the Deputy has a meeting with the Minister for justice next week, and I will continue to engage with the Deputy on this.”
“I thank the Deputy for raising this issue in the House, as he has done on many occasions. I will not, for understandable reasons, comment on matters that are the subject of a commercial dispute before the courts. I understand that the Minister for justice, Deputy O'Callaghan, has agreed to meet with the Deputy next week to discuss the broader matter he raises on behalf of the people of Dundrum. When I have been in his constituency I have met many local kind, decent people who want to have a conversation about this issue. It also raises a broader issue. As we form our new national migration policy, which we must do because immigration is a good thing but so too are rules and structures, we need to move away from the reliance on hotels and private facilities, which is causing real difficulties and challenges, particularly in rural Ireland.”
“I thank the Deputy. Both he and Paschal would be disappointed if he did not point out their significant political differences while doing so in such a courteous way. I am going on my memory here but I believe we did increase the income thresholds for social housing in the previous Government. I acknowledge that we probably need to do more on this over the lifetime of this Government. I see it in my constituency where incomes have risen, thankfully, but, as a result, sometimes people can miss out on eligibility and, therefore, there can be a poverty trap there. I will talk to the Minister for housing, Deputy Browne, about his plans on this and specifically the issue Deputy Boyd Barrett raised in relation to Dublin City Council and its decisions on rents.”
“That is exactly the point I am making. I will make immediate inquiries with the Minister for sport, Deputy Patrick O'Donovan, about the Oscar Traynor Centre and will ask him to talk to the Deputy directly.”
“It is very fitting the Deputy should raise this because while we have been in the Chamber the play-off draws for the World Cup have taken place. I believe we will face the Czech Republic - that is the "check" I have been thinking about most in the Department of Finance today - with a possible home final against Denmark or North Macedonia. That is just the latest soccer information. The Deputy is right, and that is the backdrop against which he asks his question. While we all cheer on our national team and we are all so proud of the progress made, including by Troy Parrott, and the Hungarians being as sick as a parrot, we need to use this as an opportunity to make sure we continue to invest in and support grassroots football and sports facilities.”
“I am assured that that competition has been undertaken and will enable the filling of outstanding vacancies. I expect the vacancy to which the Deputy has referred, a new superintendent for Balbriggan, to be filled imminently or very shortly.”
“I could not agree with the Deputy more. I have been with her in Balbriggan. It is a great town but I know how fast growing it is and how important this appointment is. Indeed, she has chatted to me about it in recent days as well. I have made inquiries. I am informed that, as we will recall, the Policing, Security and Community Safety Act 2024 changed how the Garda fills its vacancies at senior ranks. It now runs the competitions for the vacancies. This was a major legislative reform and necessitated a temporary pause in promotion competitions for certain ranks, namely superintendent and above, until the Act was commenced and regulations signed. That happened on 2 April. As a result of that, a promotion competition was run for the rank of superintendent.”