I thank the Deputy for his question and echo his words of sympathy to the families who were bereaved yesterday. The Government is conscious of the challenges facing all businesses in the current economic climate. The programme for Government sets out a range of commitments to support small and medium enterprises, SMEs, and promote innovation, economic growth and entrepreneurship while maintaining competitiveness. This is an ongoing process. The report of the cost of business advisory forum was published on 28 Augus…

I thank the Deputy and acknowledge his interest in and advocacy for SMEs. Indeed, as my party's spokesperson, he has been to the fore in raising the issues facing SMEs, not just in his own constituency but across Ireland. His own experience as an SME operator means that he can speak with real authority in terms of the challenges facing SMEs. It is important that we listen to people like him who are operating businesses and who understand the challenges. One of the key issues that falls under my area of responsibili…

I could not agree more, and that is something I advocated strongly for when I was a Minister of State in the Department of enterprise in the previous Government. Establishing a new State bank will be fully considered by my Department, including in the context of conducting any necessary further stakeholder consultation. I would like to draw the Deputy's attention to a large number of State supports that are currently in place to help SMEs to access credit. These include the Strategic Banking Corporation of Ireland,…

I thank the Deputy for raising this issue. The Government is committed to ensuring that cash remains available as a means of payment and last year put legislation in place to achieve the same. The Finance (Provision of Access to Cash Infrastructure Act) 2025, which was commenced on 13 June 2025, implements a recommendation from the 2022 retail banking review as part of the legislative framework. The section 5 order issued under the Act established criteria to ensure that access to cash infrastructure across the Sta…

I could not agree more with the Deputy. It is critically important that we retain the use of cash and that it is available and acceptable by all businesses. It is a legitimate way of paying for goods and services. I will address what has been done to correct deficiencies in the Deputy's constituency, which he is focusing on this evening. The most recent quarterly access to cash report published by the Central Bank, based on data collected as of 30 June, identified a non-compliance with the criteria in the west regi…

"Local deficiencies" is the term used in the legislation for where particular difficulties arise in accessing cash in NUTS 3 regions. Even if a region meets the designations but people locally feel that particular pockets within the overall region are adversely affected, there is the mechanism whereby a local person or representative can notify the Central Bank directly. The Central Bank will then assess each submission and determine whether that particular local geographical area warrants a remedy. There a very cl…

This financial resolution provides for an extension of the current temporary excise rate reductions on auto diesel and petrol from 31 August until 31 October 2026. This means the rates of mineral oil tax will remain reduced, on a VAT-inclusive basis, by 30 cent per litre for auto diesel and 25 cent per litre for petrol until the end of October. There has been a temporary reduction to the excise rate applied to marked gas oil and we are also acting to further extend the period of this reduction. The financial resolu…

I welcome the opportunity to contribute on this debate on the financial implications of Irish unity. It is fair to say that it is an important discussion and one that deserves to be approached with seriousness, honesty and respect. Having listened to the majority of the debate, I do not think I heard one voice in favour of partition even though there may be differences of opinion about how we achieve a united Ireland. As Deputy Lahart quite rightly said, I do not believe one-upmanship is going to achieve anything. …

I move: That Dáil Éireann approves the following Order in draft: Double Taxation Relief (Taxes on Income and on Capital) (the Principality of Liechtenstein) Order 2026, a copy of which was laid before Dáil Éireann on 25th June, 2026

I move: That Dáil Éireann approves the following Order in draft: Double Taxation Relief (Taxes on Income and Capital Gains) (Sweden) Order 2026, a copy of which was laid before Dáil Éireann on 25th June, 2026.

Why is her microphone on?

I welcome the opportunity to contribute to this debate today. I acknowledge Jordan and Cian Adams, who turned an incredibly negative experience into an extremely positive one, for the work they have done in creating awareness and advocating in this area. It is hugely welcome. Unfortunately, 69,000 people in this country are only too well aware of the affects of dementia on family life, as are their families. According to the Alzheimer Society of Ireland, ASI, in the next 20 years, that figure will more than double …

I thank Senators for their co-operation and for speedily and efficiently passing these Stages. I thank them for their engagement with this legislation and their contributions when we brought it through the various stages in the House. With the completion of these Stages, we mark a significant milestone in bringing a key chapter in the State's response to the global financial crisis to a close. There has been clear consensus across both Houses about the need for this legislation. That consensus reflects the fact tha…

Ireland's diesel rebate scheme operates in accordance with the EU's energy tax directive and the general block exemption regulation on state aid. In 2025, almost €40 million was paid out under the diesel rebate scheme. The temporary enhancement to the diesel rebate scheme has been agreed by Government in light of the severe fuel price impacts that have arisen following the outbreak of conflict in the Middle East. It is a short-term and targeted measure that helps to ease the burden of households and businesses acro…

As a Government, we stated at the very outset that we would monitor the situation closely and reserve the right to adjust our response, as required. We remain committed to that position. That is the position we have held from the get-go. Since this conflict broke out in the Middle East, we have remained agile and made a number of interventions. The last time we spoke in this Chamber, Deputy Doherty said that the price was going to go up on 31 July, that we would be on holidays, that there would be a cliff edge and …

May I respond?

The point I am making quite clearly is that there is a mechanism. That is why we have two Chambers in the Oireachtas. There is a mechanism to use the Seanad to amend legislation and to bring it back here. I was abundantly clear that evening with the Deputy in the debate that this situation was being kept under review and that there would be no cliff edge. What we were doing was the prudent thing to do. We were waiting to see how international oil prices were fluctuating over the last two weeks before we made a fina…

I will speak to section 2 of the Bill and propose the Government's recommendation in respect of same. The Government's recommendation is No. 4 on the numbered list. I will address Senator Conor Murphy's recommendation No. 2, which the Government does not propose to accept this recommendation. Section 2 of the Finance Bill 2026 provides for temporary reductions to the mineral oil tax rates as set out in Schedule 2 of the Finance Act 1999, effective from 25 March 2026, and further cuts effective from 15 April 2026. B…

I will respond to Opposition recommendations Nos. 3 and 5 to 7, inclusive, together. Recommendations Nos. 3, 5 and 6 from Senators Sarah O'Reilly and Conor Murphy effectively propose an end to the carbon tax trajectory at the rates applicable prior to the rate cuts introduced in March and April of this year. Recommendation No. 7 from Senator O'Reilly asks that the Minister for Finance examine the implications of abolishing the carbon tax, assess the estimated reduction in tax receipts that would result, and assess …

There is a cost to some of the Senator’s recommendations. This arises on foot of the fact that she is proposing to stop the upward trajectory. If that change were to be introduced, there would be a cost associated with it. We can agree that is a matter of fact. I do understand that one of the Senator’s proposals is to carry out a review of what alternatives could be used. That is fair enough. There is no cost to a review. That review is already happening, however, because every year the Department of Finance, worki…