I thank the Deputy for raising this very important matter, not just for his own city but for all of us across Ireland. As Ireland’s second city, Cork occupies a very important position in the economic, social and cultural life of the nation. I would go so far as to say that Ireland’s overall success is closely bound to the success of Cork city. The Government is very aware of the challenges faced by our urban areas, such as Cork city, particularly in the wake of Covid. During Covid, we saw reduced footfall, changed retail habits, increased vacancy and dereliction, all of which led to a perceived sense of our towns and cities being less safe than before. It is fair to say that our capital city has demonstrated the worst effects of this in recent years. That is why, in May 2024, the Government appointed the Dublin city task force, chaired by David McRedmond, to take a holistic view of the measures required to rejuvenate Dublin city centre, north and south. The aim is to make Dublin city centre a more thriving, attractive and safe cityscape, and a desirable location to live, work, do business and visit. As Deputy Burke said, the Dublin city task force took an evidence-informed approach and made a series of recommendations. A roadmap for delivery of the task force report was published in June 2025. These actions reflect the programme for Government commitment to implementing the recommendations of the Dublin city task force. As part of this, the Government has also undertaken to apply this task force model to other cities, towns and regions in need of revitalisation, starting with a task force for Cork city. We remain committed to this, acknowledging that Cork city faces many of the same challenges as Dublin, particularly around policing and safety, dereliction and cleanliness. With Deputy Burke and other representatives, I met with Cork Chamber of Commerce earlier this year. It was very clear that Cork city needed investment. The day centre that Deputy Burke spoke about in his contribution was referenced at that meeting. I know it is something the Deputy has advocated and campaigned for over a long period. Cork city’s unique character and potential as our second city will, however, demand a tailored response. Cork city’s potential is fully recognised in its current development plan, which sets out how the city will grow and develop until 2028. The strategic vision is for Cork city to take its place as a world-class city, driving local and regional growth, and embracing diversity and inclusiveness. Intrinsic to this is Cork’s wealth of heritage assets and cultural amenities, which need to be invested in and protected. Other priorities for investment include large-scale regeneration projects in the Cork docklands and in Tivoli, and the development of a much-enhanced, citywide public transport system. I can assure the Deputy that the Government is not lacking in plans or vision for Cork city. The modern idea of a city is changing and there is an onus on us all to reimagine Cork city centre in that context. This is about how we sustain business, invest in the public realm, make our streets safer and get more people living in the centre, right in the heart of things. The joined-up thinking of a task force, bringing together relevant agencies and local expertise from different sectors, would be of great benefit in galvanising our collective efforts. I fully agree with the Deputy about this being needed. However, it is important that we get the terms of reference and the focus right. With that in mind, the Taoiseach has been in discussion with the chief executive of Cork City Council on how best to go about this, and he has asked officials in his Department to further consider the optimum approach in consultation with officials in Cork City Council. The outcome of these deliberations will be finalised and announced in due course.

Sentiment score: 0.27

I thank the Deputy for his observations and his support for the desire to work together on the rejuvenation of Cork city to make it a better place to live, work and experience its wonderful culture. The people of Cork have an immense and justifiable pride in their beautiful city but even the proudest Corkonian will admit there are a number of areas where we could do better to enhance the city's vibrancy and vitality, and the Deputy has listed some of them. There is no doubt that the growing population in Cork presents both challenges and opportunities. We need to tackle vacancy and dereliction, and we need to make sure that Cork's streets are vibrant, as well as safe and clean. The ingenuity of Cork people is recognised throughout this country, and no one should doubt their ability to lead the way in making the city the best it can be. The approach of the Dublin city task force and the roadmap for delivery provides a very good example of how State agencies and key stakeholders can work together to plot a course for a city's rejuvenation. As the Deputy mentioned, inclusiveness is a huge part of this. He spoke about how he was part of the initiative that brought together the city council, chambers of commerce, businesses and community organisations. That combination of the right people around the table bred the success of Ringaskiddy. We want to build on this in line with the programme for Government commitment but we also want to take a fresh approach for Cork city. As I said in the opening statement, it is important that we get the terms of reference and the focus right. I understand the Deputy’s frustration around timelines. If it happened yesterday, it would not be quick enough for the Deputy, and I understand that because it is all about delivery and progress. I can assure the House that there will be further intensive discussions on this in the coming weeks and that the next steps for Cork city will be announced in the very near future. I will ask the Taoiseach to keep Deputy Burke fully up to date on that.

Sentiment score: 0.38

I thank the Deputy for raising this matter in the House today. As he is aware, capital acquisitions tax is a tax on inheritances or gifts on an amount over a particular tax-free threshold. It is a beneficiary-orientated tax, which means it is payable by the recipient of the gift or inheritance as opposed to the person providing that gift or inheritance. Capital acquisitions tax, CAT, plays an important role in ensuring we maintain a broad tax base and it raised €854 million last year. For CAT purposes, the relationship between the person giving a gift or inheritance, the disponer, and the person who receives it, the beneficiary, determines the maximum amount, known as the group threshold, below which CAT does not arise. The Finance Act 2024 increased each threshold and the estimated cost was €88 million annually. The group A threshold, which is currently €400,000, applies where the beneficiary is a child of the disponer. For clarity, it is useful to note that the definition of children for CAT purposes includes any stepchildren, adopted children or certain foster children. Any of those can avail of the group A threshold in respect of gifts or inheritances received from that disponer. The group B threshold, which is currently €40,000, applies where the beneficiary is a brother, sister, nephew, niece or lineal ancestor or lineal descendant, such as a grandchild, of the disponer. The group C threshold, which is currently €20,000, applies in all other cases. Where a person receives gifts or inheritances that are in excess of the relevant tax-free threshold, capital acquisitions tax at a rate of 33% applies on the excess benefit. In the past year, there has been a focus brought to the group B threshold and access by disponers who are single or childless to their beneficiaries benefiting from the group A threshold. Ireland is not unique in providing a distinction in relation to how children are treated for inheritance tax purposes compared with nephews, nieces and siblings. There are a number of exemptions and reliefs from this tax that may apply, depending on the circumstances of the case, some of which do not require that any specific family relationship applies. One such exemption is the dwelling house exemption. Where a person takes an inheritance of a dwelling house, that person may be able to avail of the dwelling house exemption. I know the Deputy cited that in one of the examples from one of his constituents. To quality for the exemption, the inherited property must have been the disponer’s principal private residence at the date of his or her death. The beneficiary must also have lived in the house for three years prior to the date of the inheritance and must continue to live in the house for six years after that date. In addition, the beneficiary must not have a beneficial interest in any other residential property. Detailed guidance on the dwelling house exemption is published on the Revenue website. In addition, nieces or nephews of that disponer may qualify for favourite niece or favourite nephew relief in respect of gifts or inheritances of business assets. The relief allows a niece or nephew who qualifies for the relief to avail of the group A threshold. Qualifying nieces or nephews are those who have worked substantially on a full-time basis for a period of five years prior to the gift or inheritance being given in carrying on, or assisting in the carrying on, of a trade, business or profession. A number of other exemptions and reliefs are available, including the small gift exemption and agricultural and business relief. In conclusion, I note that the existing CAT regime, as with all legislation, was created with the benefit of advice from the Attorney General. As a result of this, all legislation in this situation enjoys the presumption of constitutionality unless the courts find otherwise. The Minister assures me that he is not of the view that the current CAT regime is unconstitutional.

Sentiment score: 0.35

I thank the Deputy for his constructive engagement on this. I really hope the information that has been provided on the record of the Dáil tonight is of use to his constituents and many other of our constituents, too. Just to clarify and confirm, the Minister for Finance and his Department are satisfied to the constitutionality of the existing CAT legislation. This matter was considered earlier this year by the tax strategy group. It noted in its capital taxes paper that Ireland was not unique in providing a distinction as to how children were treated for inheritance tax purposes compared with nieces, nephews and siblings. There has been a long-standing differentiation between direct familial relationships and more distant relationships maintained in the Irish legal system since the foundation of the State. That is reflected in the Constitution, Article 41 in particular. It is important to be aware that any changes to the CAT regime would be considered in the context of various competing demands on the public finances and budget 2026 but we will take on board some of what the Deputy said in his initial contribution. I really hope that the information provided here is of use to him, his office and his constituents.

Sentiment score: 0.26

I thank the Deputy very much for raising this issue. The Government places great value on culture and the arts sector. As outlined in the programme for Government, we recognise that they are essential to a well-rounded society, providing opportunities for education, expression and community engagement. Deputy Byrne gave a very interesting statistic, for the want of a better word, when he said that, after the GAA, this is the largest voluntary movement in Ireland. It is fantastic to have that said and acknowledged here on the floor of the Dáil. I thank everybody who volunteers their time, talents and efforts for that cause. I know Deputy Byrne does a lot of that himself, and I acknowledge that too. Under the Arts Act 2003, the Arts Council has primary responsibility for the development of the arts in Ireland and budget 2025 provided record funding of €140 million for the Arts Council. I appreciate what the Deputy says, which is that funding needs to be channelled through a structured stream to the groups that support, govern and develop the arts, namely, the groups on the ground. Notwithstanding that, the Arts Council recognises the value and the distinctive role amateur arts practice plays, its important contribution to the vitality of the arts in Ireland, and its many societal benefits. I know Deputy Byrne is an active member of his local theatre group, and he commended and complimented the groups that are active on the ground in his area. They are an example of the non-commercial, professional theatre production that happens in Ireland. We want to support artistic excellence in the standard of practice and level of ambition. The Arts Council invests funding in a range of art forms and developmental projects, including Creative Schools, Creative Places, Creative Europe and Culture Night. As we all know, Culture Night takes place this Friday. One example of what will happen is that, in collaboration with RTÉ, opportunities are being created for artists at all levels. Details of all these programmes are available on the Arts Council's website. I encourage everyone to enjoy Culture Night this Friday. In its most recently published music policy, Advancing Music: Music Policy and Strategy, the Arts Council's music, opera and theatre teams are working together on the development of a new approach for the support of music theatre and musical theatre artists and organisations. Additionally, a network of cultural infrastructure exists throughout the country with the majority in the ownership of local authorities. Annual support, including programming and revenue supports, is provided to these arts centres by local authorities and the Arts Council. The Department provides capital grant funding to assist development and to maintain these arts and cultural facilities. These arts centres are where amateur and professional artists and audiences meet and this is a key part of the Arts Council's strategy of investing in public engagement. Within the Department of culture, there are a number of measures in place to support the arts at amateur and professional levels. They include annual funding for Comhaltas Ceoltóirí Éireann; the music capital scheme, which provides funding for the purchase of musical instruments; the small-scale local festivals and summer schools scheme designed to support local cultural festivals and summer schools; and Creative Ireland programme funding to support a wide range of creative projects nationally. Notwithstanding the existing supports, I am sure the Deputy is aware of the intention of the Minister, Deputy O'Donovan, to widen the range of art forms and organisations supported by the Arts Council, something the Deputy himself recommended in the committee. That is particular to community and other groups. The Deputy will also be aware of the ongoing review by the expert review group, which is under way and is being chaired by Professor Niamh Brennan. The Minister looks forward, as I am sure does the Deputy, to receiving that report and to any recommendations she makes when the review is completed before considering the next steps in regard to the Arts Council. The Minister asked me to assure the Deputy that he has reviewed the Oireachtas committee's report, The Development of Local and Community Arts, published in July 2024.

Sentiment score: 0.46

One of the key recommendations is to develop an arts capital and equipment programme for investment in local and community arts of a similar scale and structure as its sports capital and equipment programme. As part of that, we will look at the feasibility of a minor capital works scheme under the Arts Council.

Sentiment score: 0.00

I thank Deputy Byrne for raising this important matter. It is timely that we are discussing it a couple of days in advance of Culture Night. I also thank the Deputy for his obvious passion for this subject matter and the active role he plays in the amateur arts world in his community. Ireland is renowned for producing world-class art, both amateur and professional. That is why it is this Government's ambition that we continue to do that into the future. The Government places significant value on culture and the arts sector. That is why it is distinctly called out in the programme for Government. We recognised in the programme for Government that they are essential to a well-rounded society, providing opportunities for education, expression and community engagement. I hope we will achieve that over the lifetime of this Government. I will pass on the Deputy's specific ideas and feedback to the Minister and ask him to consider how those can be used to better support arts organisations. We have spoken about professional artists, about local dramatic societies and about the really amazing work that groups like Comhaltas Ceoltóirí Éireann undertake up and down the country. I take this opportunity to thank everybody involved in Fleadh Cheoil na hÉireann which I believe took place in Deputy Byrne's neighbouring constituency and in the Ceann Comhairle's constituency. I commend everybody involved in that. It was absolutely terrific. I was lucky enough to spend two nights there. It was an amazing showcase of the talent, both amateur and professional, that Ireland offers. That is something the Government is committed to supporting. As I have stated, the Government has committed to examining the feasibility of minor capital works grants schemes to support arts and culture facilities that are not supported through the Arts Council. I will take Deputy Byrne's feedback in relation to that cap on board and present it to the Minister. These plans are, of course, resource dependent, as is everything, and as we are getting towards the crunch when it comes to budget negotiations this year, I expect this to be discussed there.

Sentiment score: 0.42

I thank Deputy Gannon for his Topical Issue on this subject. I was born in the Rotunda Hospital and my mother used to work there, so I appreciate the opportunity to address the concerns relating to the expansion of neonatal facilities at the Rotunda Hospital. I do so on behalf of the Minister for Health, Deputy Jennifer Carroll MacNeill. As the Deputy said, the Rotunda is one of the busiest maternity hospitals in the whole of Europe. More than 8,600 babies were delivered there in 2024 and more than 1,300 babies were cared for in the hospital’s neonatal intensive care unit, the NICU. This NICU is one of four tertiary NICUs in Ireland, providing essential support for some of the sickest infants and their families. The Deputy will be aware that the critical care wing is a planned development on the existing Rotunda Hospital campus to address high-priority clinical areas. The new wing will provide additional NICU capacity, more single rooms, more delivery suite capacity, and a new theatre. This development will increase capacity at the hospital and ensure that the hospital can provide for the increasing number of presentations. The HSE has advised that this project is currently at stage 2B of design, and is looking to progress procurement of enabling works. In August of this year, the Master of the Rotunda, Professor Sean Daly, wrote to both the Taoiseach and the Minister, Deputy Carroll MacNeill, among others, concerning the development of the critical care wing. Professor Daly noted concerns raised from An Taisce and the Dublin Civic Trust regarding this development despite engaging with them at a local level. He advised that the Dublin Civic Trust has indicated its intention to appeal the planning decision. It is important to note that neither the Minister nor the Department of Health, as the Deputy noted, have any remit over planning regulations. Planning regulations lie within the remit of the Department of housing, which has responsibility for the implementation of the planning Act 2024, including the design and implementation of planning regulations under the Act. Neither the Department of Health nor the HSE can comment on the review of planning regulations currently under way. However, while the planning process for the critical care wing progresses, the Government is investing to ensure the Rotunda continues to deliver the highest standards of quality care, including for neonates. The hospital's budget has increased to €109 million this year. This is an increase of 47% or €35 million since 2020. The HSE has purchased an additional building, Hampson House, to extend capacity. Hampson House was officially opened in January this year. Over 100,000 outpatient and ambulatory patients are expected to attend there annually. Several service improvements are also being driven by the hospital and through the national maternity strategy. The Minister for Health visited the Rotunda in June to launch a new NICU resource for parents. This welcome pack has been designed for parents of babies transferred to the Rotunda NICU, and particularly those who have been unexpectedly transferred from maternity units around Ireland. It includes a variety of immediate practical support and guidance, including leaflets, toiletries and gift vouchers for accommodation and groceries. This is just one example of how the Government will continue to support the Rotunda Hospital to meet the needs of the women, infants and the families it serves.

Sentiment score: 0.30

It is my understanding that at this point no objection has been lodged. I hope the Deputy's passionate plea tonight has an influence on whether it will be lodged. I thank the Deputy for raising this important issue. Increasing capacity at the Rotunda Hospital to ensure it can meet the needs of women, infants and families is a priority for the Government. The health needs of women and infants presenting to our services are becoming more complex. The National Maternity Strategy – Creating a Better Future Together 2016-2026 is in its final year and it has been driving national reforms across our services to better meet those needs. Of the €28 million new development funding, over €100 million in capital funding has supported that strategy since its development and significant investment has been directed into the Rotunda Hospital. Three additional consultants, a registrar, 13.5 full-time equivalent midwives and nurses and ten health and social care professionals have been funded at the hospital through that strategy. Significant capital funding has supported refurbishment, the purchase of training, equipment for emergencies, birthing aids, monitoring equipment and research projects. In addition post-natal hubs are currently in development in Dublin. They will be run jointly by the Rotunda Hospital, the National Maternity Hospital and the Coombe hospital. This is supported by funding of €400,000 from the women's health task force. These hubs will provide a range of services and supports for women, infants and families in the weeks immediately following birth. The staff in the Rotunda neonatal intensive care unit, NICU, care for some of our most vulnerable patients. The NICU welcome pack is a small example of the kind and supportive way in which they carry out their important work so well. The Government will continue to invest in the Rotunda Hospital's infrastructure and services. The primary motivation for investment and development of the Rotunda is to continue to provide the highest standard of care now and in the future for women and babies.

Sentiment score: 0.38

I thank the Deputy for raising this matter, which I am taking on behalf of the Minister, Deputy Peter Burke. We were all very concerned to learn of the difficulties being experienced by Leprino Foods in Portlaoise. The Minister extends his sympathies to all employees and their families who may be affected by this decision taken by the company, and he knows that this news will be very concerning for all the workers involved and their families. I understand the Minister received a collective redundancy notification from Leprino Foods EU Limited on 19 August 2025. The Deputy will be aware that Ireland has a robust framework of legislative protections and supports for workers who are affected by redundancy. Under the Protection of Employment Act 1977, employers planning collective redundancies must undertake a 30-day consultation and information process with employee representatives and notify the Minister for Enterprise, Tourism and Employment of the proposed redundancies at least 30 days before they take effect. The Department of Enterprise, Tourism and Employment and the Department of Social Protection will support the company and its employees in any way they can. Enterprise Ireland supports both national and international food and drink manufacturers and will continue to engage with them to set up in Ireland, supporting them to scale, expand and access our world-leading food innovation ecosystem. IDA Ireland has continued its strong commitment to regional development, which is one of four key strategic objectives of its 2025-29 strategy, Adapt Intelligently. This ambitious strategy aims to secure 550 foreign direct investment, FDI, projects outside Dublin, accounting for 55% of all planned investments. The overarching goal is to create 75,000 new jobs nationwide and generate a projected €250 billion in economic impact. IDA Ireland has also set ambitious targets for every region, including the midlands region. The FDI performance in the midlands has been strong over the past five years, with employment among IDA clients increasing by 26 and a significant ecosystem of well-established companies across life sciences, technology, global business and financial services and engineering and industrial technologies. As the Deputy said, 145 people are currently employed across five IDA Ireland-supported companies in County Laois. He expressed dissatisfaction with the growth in that area and in particular with the number of visits IDA Ireland has undertaken to the county and I will pass that message on to the Minister. However, as he pointed out, we now have new motorways, upgraded infrastructure, and upgraded and new serviced sites, all because of Government investment. These are going to make County Laois an even more effective location for investment. IDA Ireland partners with clients and key stakeholders to build on the strength and competencies of the midlands region, with the particular focus on high-value manufacturing, services and research and development opportunities across a number of established clusters, whether they be in life sciences, technology, global business services or engineering technology trends. It has created, and will continue to create, new opportunities across the region in areas including data analytics, smart manufacturing and cybersecurity. It will also look at new approaches to working, such as co-working hubs. A core objective of IDA Ireland is to deliver a competitive property offering that supports FDI and the growth and expansion of indigenous clients within the Enterprise Ireland portfolio. The IDA's current strategy includes a partnership with Laois County Council to deliver an advanced planning permit in Portlaoise.

Sentiment score: 0.34

Ireland has seen very positive jobs growth in recent years, and we are now at virtually full employment. However, announcements like this show that we can never become complacent and take any jobs for granted. It shows that there are challenges in certain markets that are beyond the State's control at times. Inflationary pressures, energy costs and the recent increase in US tariffs have created additional challenges for businesses across the country. The Minister, Deputy Burke, can assure the House that the State will provide appropriate supports to employees impacted by this particular closure. The Intreo office of the Department of Social Protection will proactively help them to access opportunities available for employment or appropriate training and development options. As a Government, we will continue to focus on building the resilience of businesses and on keeping innovation at the heart of that. The IDA continues to work effectively with national and local stakeholders to ensure that each region has the necessary conditions in place to foster enterprise and innovation and attract investment and talent. The IDA enjoys a close working relationship with all key stakeholders across the four counties in the region and is heavily involved in a significant number of initiatives across that region to improve the value proposition of FDI, including the just transition, the midlands regional enterprise plan steering committee, the ICT network, the ATIM cluster steering committee and the regional skills forum. There are loads of them. The availability of quality business parks and strategic sites shows that there is a critical component of the regional value proposition there, which is there to be able to win investment into the regions. It is crucial that the midlands region have a competitive and sustainable property offering to enable the attraction and retention of investment in jobs. The IDA has made considerable investments in land, buildings and infrastructure across the midlands region. As the Deputy mentioned, the IDA acquired 18.46 ha of land adjacent to the business and technology park in Portlaoise in October 2022 and an additional 4.25 ha last year. That land is currently available for promotion on the business and technology park in Portlaoise and is almost 30 ha at this point. IDA Ireland continues to assist Enterprise Ireland companies with their property requirements as they set up and scale.

Sentiment score: 0.48