I thank Deputy Scanlon for raising this important issue. I am responding on behalf of the Minister for Finance. The Deputy will be aware that capital gains tax, CGT, is a tax on the gain that arises on the disposal of an asset. The chargeable gain of an asset is the difference between the amount a person received for it - in other words, the sale price - the amount a person paid for it, the purchase price, and any allowable expenses in the meantime. Capital gains tax arises not just on the sale of an asset but also on the transfer or gift of an asset from one individual to another, and that is the issue the Deputy is raising here. Capital gains tax is payable by the disponer of the asset and the current rate is 33%. The first €1,270 of chargeable gains of an individual in any year are exempt from capital gains tax. The rate at which capital gains is charged has varied both upwards and downwards since its introduction back in 1975, and the present rate of 33% has been in place since 2012. It is understood that Deputy Scanlon is referencing a situation where a person is selling a second house, such as an investment property, for the purpose of providing funds to a child to buy their own house and, as such, no relief from capital gains tax applies. While capital gains tax makes up only a small proportion of overall taxes, it is considered an integral part of the overall taxation system due to the need to ensure as broad a tax base as possible. The purpose of capital gains tax is to ensure fairness. It ensures taxation is not focused solely on income tax and that those who benefit from gains in the value of their assets are included within the tax net on an equitable basis. In doing so, we can limit the need for increases in income tax rates and secure the sustainability of the taxation system against future challenges. While capital gains tax is a broad-based tax, which applies across the board to virtually all gains that a person can incur, appropriate reliefs are provided in particular circumstances. For instance, section 604 of the 1997 Act provides relief from capital gains tax on the disposal of a person’s principal private residence. A principal private residence is defined as any dwelling house, together with surrounding land, occupied as gardens or grounds up to an area of 1 acre. There is no requirement to pay capital gains tax on gains accrued if such a house is sold. An individual, married couple or civil partners cannot have more than one principal private residence at any one time. The Deputy should note that there may be difficulties with unintended consequences if the rate of capital gains tax were reduced for one category alone. If that were to happen, it would be difficult to distinguish in legislation such a property from other circumstances where second properties are sold, for example, paying off a loan or providing for a pension. There may also be a possible State aid dimension to such a proposal due to the targeting of the measure. In such circumstances, where a reduction to the overall rate of capital gains tax was necessitated, there would be a significant Exchequer cost. For instance, a 5% reduction would result in a cost to the Exchequer of €436 million.

Sentiment score: 0.38

I thank the Deputy for bringing this issue to the House. The rate that capital gains tax is charged at has varied upwards and downwards. The truth is that the existence of capital gains tax can help maintain a balance between the rate of taxation of capital assets and the higher rate of income tax. It can also prevent tax planning behaviour. There are a number of targeted reliefs from capital gains tax, including principal private residence relief as well as retirement relief and revised entrepreneur relief. It is often the case that significant exemptions often require a higher rate to generate an appropriate yield. As the Deputy is aware, the programme for Government commits to maintaining a broad tax base to guard against the need for a countercyclical fiscal policy in the event of a downturn and to prepare for future budgetary challenges related to population ageing. Capital gains tax is part of a system to ensure a wide taxation base reducing the burden on income tax that is tax on labour. I assure the Deputy, as with all taxes, that capital gains tax is subject to ongoing review which involves the consideration and assessment of the rate of capital gains and the relevant reliefs and exemptions from capital gains tax. Capital gains tax policy and legislation are reviewed as part of the annual budget and Finance Bill process, and is part of wider tax policy considerations. That same consideration will take place this year. It will be kept under ongoing review most particularly in light of the upcoming budget. That is an opportunity for the Deputy to make his case.

Sentiment score: 0.35

I thank Deputy Buckley for raising this very important issue. I have been asked to respond on behalf of my colleague the Minister of State, Deputy Dillon. Volunteerism has long been a defining feature of Irish industrial relations. It respects the autonomy of employers and workers, places a strong emphasis on dialogue and engagement and has served the State well over many decades. This model remains central to maintaining a stable and balanced industrial relations architecture. However, volunteerism also carries responsibilities with it for all parties. When disputes arise and engagement at workplace level breaks down, the State provides well-established institutions to support resolution. Chief among these is the Labour Court, which plays a vital role in offering independent, reasoned guidance aimed at restoring stability and constructive relations. Under Ireland's voluntary system, Labour Court recommendations in industrial relations disputes are generally non-binding. This is a long-standing and accepted feature of the framework. Nevertheless, such recommendations are intended to be treated with seriousness by both parties. They are the product of careful consideration of evidence and competing interests and are designed to support renewed engagement and resolution where voluntary processes have failed. I should also draw a clear distinction between industrial relations recommendations and decisions of the Labour Court made under employment rights legislation. Decisions under the latter - such as those relating to unfair dismissal or payment of wages - are legally binding and enforceable. Industrial relations recommendations, by contrast, are not for the reasons I have outlined. In essence, this reflects the Labour Court's central role in upholding statutory employment protections and the confidence placed by the State in its expertise and independence. At the heart of many disputes is the issue of voice - that is the ability of workers to raise concerns in a structured and orderly way and the ability of employers to have their perspectives heard. Labour Court recommendations frequently seek to establish or strengthen procedural frameworks that allow normal industrial relations business to be conducted between the respective parties without disputes escalating. This is particularly important in sensitive and high-impact areas such as health and safety, workplace change and terms and conditions. These matters are best addressed through engagement, dialogue and the confidence that both sides will be heard. It is important to say that volunteerism does not mean the absence of structure, nor does it mean that guidance from the State's highest industrial relations body can be set aside without consequence. A voluntary system relies on mutual trust and a shared commitment to engage in good faith when difficulties arise. When recommendations designed to promote dialogue are disregarded, workers may reasonably ask where they are expected to turn to resolve disputes constructively. I also acknowledge, as Deputy Buckley did, the tragic incident that occurred at Stryker in 2023. As investigations remain ongoing, however,it would not be appropriate to comment further on that workplace fatality at this time, but I did hear what he had to say. Any concerns regarding workplace health and safety can be raised directly with the Health and Safety Authority, which enjoys considerable legislative powers to inquire into and enforce occupational health and safety standards. If it is any help to the Deputy, I heard both what he said and his sincerity. I will bring this issue to the attention of the Minister.

Sentiment score: 0.33

I go back to what I said initially, which is that our system of industrial relations is built on volunteerism, which is a model that values engagement, respect and good faith over compulsion. It has delivered stability and progress precisely because it prioritises dialogue rather than conflict. As I said, however, volunteerism only works when all parties participate responsibly. The Labour Court plays a central and indispensable role within the system. While its recommendations in industrial relations disputes are generally non-binding, they are neither incidental nor optional. They represent the considered judgment of the State's highest industrial relations body and are intended to guide parties back towards constructive engagement, and they are expected to be taken seriously. It is also important to recognise that the Labour Court's authority is firmly established in law. When recommendations designed to promote dialogue and provide workers with structured voice are set aside, confidence in the voluntary system is undermined and, as I said earlier, workers are left uncertain as to where they should turn. This debate is not about mandating outcomes or moving away from volunteerism; it is about reinforcing its foundations, namely engagement, good faith and respect for our industrial relations institutions. If volunteerism is to remain credible, Labour Court recommendations must be treated as more than advisory comment. They should be understood for what they are, a roadmap back to stability, fairness and mutual respect in the workplace. The Labour Court fulfils its role and it is incumbent on all parties to do the same. The Government's action plan to promote collective bargaining demonstrates a clear commitment to further strengthening the industrial relations framework through structured engagement with the social partners, improved data and practical initiatives, including public procurement pilots. The focus remains on expanding effective collective bargaining coverage and improving pay, working conditions and overall quality of life. As I said, I will speak to the Minister.

Sentiment score: 0.40

The Minister for Health has asked me to thank the Deputy for raising this important matter and for the opportunity to update the House on it. He has outlined it very clearly. On behalf of the Minister, I fully acknowledge that waiting lists for primary care therapies, including occupational therapy, are far too long. She recognises that people waiting years to access these services is simply unacceptable. It is important to recognise that overall activity within the eight core primary care therapies is significant, with approximately 1.3 million appointments having been provided across occupational therapy, physiotherapy, dietetics, psychology, speech and language therapy, audiology, ophthalmology and podiatry services in 2025. However, the HSE has advised that the increased pressure and demands on primary care therapy services are related to an increase in referrals, the increasing complexity of presentations, which of course leads to longer interventions, and challenges related to the recruitment and retention of healthcare professionals. The recruitment and retention of healthcare professionals, in particular therapy professionals, remain a challenge across the health, education and disability sectors and comprise one of the key causal factors impacting primary care therapy waiting lists. The HSE has advised that, in integrated healthcare area, IHA, Dublin South West and IHA Dublin South City and West, waiting times are particularly long because demand exceeds the current service capacity. In response, referrals are being triaged and prioritised on the basis of assessed clinical need so those most in need are seen as soon as possible. The HSE has confirmed that the IHAs in the Dublin Mid-West area continue to progress recruitment and service improvement measures aimed at reducing the current waiting times for primary care therapy services. However, the Minister acknowledges that a lot more needs to be done to reduce waiting times. To that end, the Department of Health is currently working with the HSE on a focused joint programmatic approach to primary care therapy waiting list management to put in place considerable standardised infrastructure to address both the long waiting times and long-term capacity planning. As part of this programme of work, in September of last year the Minister approved proposals to address occupational therapy, physiotherapy and speech and language therapy waiting lists through a national initiative supported by the enhanced community care programme. The goal of this initiative is to reduce the waiting times for these three therapies to less than ten months. The initiative aims to remove over 60,000 people from the waiting lists across these three therapies by the end of this year, with efforts currently under way in a number of IHAs. The initiative has been rolled out on a phased basis to include all IHAs nationally over the coming months. Initial results show a reduction of 12,700 patients from these waiting lists for physiotherapy, occupational therapy and speech and language therapy since the initiative commenced. It is very welcome news that both waiting list numbers and the waiting periods of those waiting longest are reducing. For the first time since 2021, waiting lists have decreased month on month over a three-year period. As the work continues throughout the year, we expect to see waiting lists nationally reduce and improved access times for all, including those in Dublin Mid-West.

Sentiment score: 0.32

Again, on behalf of the Minister for Health, I thank Deputy Ward for raising this important issue and the cases of the various people he spoke about. The Minister fully acknowledges that the increasing waiting times for primary care therapy services is a source of real concern for service users, their families and, indeed, the Minister herself. As outlined, a national initiative is under way to address long waiting times for primary care, physiotherapy, occupational therapy and speech and language therapy and to reduce the numbers awaiting access to services significantly by the end of the year. Furthermore, the Minister has committed to building capacity in primary care. To support efforts to reduce waiting times, an additional 200 whole-time equivalents were approved for recruitment in primary care therapy services in 2026. The Government has also committed to increasing the number of college training places for therapy professions. In June of last year, the Government announced a major expansion in health and social care professional training places, with 461 new places to be delivered across nine priority disciplines. Occupational therapy places have increased from 125 in 2020 to 198 in 2025, which is an increase of almost 60%. In 2025, additional occupational therapy places were also created on a new tertiary programme. The Minister assures the Deputy that this Government is committed to ensuring that every person with therapy needs receives timely, high-quality care. The Minister continues to support efforts to address the waiting times for primary care therapy services, including occupational therapy.

Sentiment score: 0.56