I thank the Deputy for her question. The Government recognises that the cost of doing business has been an issue for firms in recent years, in particular, on foot of external inflationary pressures. It should also be acknowledged that the Government has been proactive in tackling the issue of rising costs and is pleased to note that the costs for firms, as measured through the CSO's wholesale price index, are declining. The latter are down 5.3% in the 12 months to November 2025. In addition, the Government has provided significant financial support to the SME sector through the increased cost of business, ICOB, scheme and the power up scheme. Over recent years, in excess of €400 million has been distributed nationwide. This includes the €244 million under ICOB which was provided to more than 75,000 businesses. A second round of ICOB payments was targeted specifically in retail, hospitality and beauty sectors. The successor to ICOB, the power up grant, was aimed at these same sectors at a total cost of €159 million. My Department has taken action to address fiscal and regulatory issues, including the establishment of the Cost of Business Advisory Forum in June 2025, and the accelerated publication of the Action Plan on Competitiveness and Productivity in September 2025. Both of these actions deliver on the programme for Government commitments to our small business, enterprise and industries and to develop Government policy which focuses on the economic areas that fall within our domestic sphere of influence. The Cost of Business Advisory Forum's purpose is to critically examine issues that can lead to higher costs for business in Ireland and review associated regulatory and infrastructural issues that merit a changed approach. At present, there are 25 member organisations, representing a broad section of Ireland's enterprise sector, including SMEs, that regularly contribute to the work of the forum, alongside active engagement and dialogue with a variety of State agencies, regulators and Departments. Forum members adopted a comprehensive thematic work plan in June 2025 and since then have met a considerable number of times. Areas, such as energy and security of supply, increased insurance costs, planning and infrastructural delivery and water services form part of their deliberations.

Sentiment score: 0.32

We are doing a number of things that will continue to bring viability into businesses. Each of them, on its own, has been opposed by Sinn Féin. First, we have reassessed the trajectory to a living wage, which has been pointed out by firms as a huge cost for viability. Second, we have put a halt to an extension of sick day numbers. Third, we have increased viability through a host of sustainability grants. Our energy efficiency grant, which is a 75% rebate, can take €1,200 per month off the utility costs of firms. We have established a small business unit within the Department to respond to pressures on the SMEs. All 13 sectors of the economy are growing. That is what the CSO said in its report in December. It showed that wages are at €1,000 gross per week, which is a 45% increase since 2015. All sectors are growing. Jobs are being created. Every day over 60 jobs are being created in this economy and we are working to reduce costs further through our Cost of Business Advisory Forum.

Sentiment score: 0.11

I want to come back to the Deputy with evidence and factual data. For every company that goes into liquidation in the economy now, ten more are created. We are at an all-time low in terms of insolvency levels. The CSO data, which is the gold standard of collecting evidence in this economy, backs that up. The Deputy should have a look at the December outturn and the summary of our economic position. All 13 sectors of the economy are growing. We are at a record level of employment. Some 2.82 million people are going to work this week in the economy. The Deputy has seen the increase in wages, which is not driving essentially a low-cost economy. We have good well-paid jobs in the economy. As I said, there has been a 45% increase in the weekly wage since 2015. We want to bring more high-value jobs into the economy. Look at the data – Irish-born firms have had a record year of €36 billion of exports. It never happened before. It broke all records for Enterprise Ireland. The economy is performing strongly. There are challenges and costs are high, but we are doing our very best to address those on foot of the cost of business advisory forum and our small business unit. We are working night and day to try to bring in further sustainability grants to help them over the long term.

Sentiment score: 0.15

I thank Deputy Lawlor for this important question. While I acknowledge his observations on revenue, the CSO statistics indicate a more optimistic picture for 2025. Overall tourism revenue in 2025 remained strong, albeit at a slightly lower level than the exceptional high levels reached in 2024 but on par with 2023. Encouragingly, the latest CSO data show a return to growth in overseas visitor numbers and expenditure towards the end of the year. The CSO reports that in November 2025, overseas visitors spent €347 million on trips excluding fares. This represents a 10% increase when compared with November 2024 and a rise of 4% compared with November 2023. Some 460,300 foreign visitors completed a trip to Ireland in November 2025, an increase of 13% compared with the same month in 2024 and up 3% compared with November 2023. This is the fourth consecutive month of 2025 to show growth in visitor numbers compared with 2024, which is very encouraging after a slow start. I recognise that the tourism sector continues to face challenges including competitiveness pressures, macroeconomic uncertainty and the need to strengthen connectivity. As Minister for Enterprise, Tourism and Employment, I am focused on ensuring that recent momentum is sustained. Addressing these challenges while supporting long-term resilience and productivity is a key priority for my Department and sits firmly within the wider enterprise and employment agenda. In November 2025, the Department and me published our national tourism policy statement, A New Era for Irish Tourism. This five-year strategy provides a clear framework to 2031 to grow our revenue and visitor numbers and, critically, career pathways within the sector.

Sentiment score: 0.34

The Deputy is quite right in relation to the CSO earlier in the year. I was making the point that it has recovered significantly over the past four months. We took immediate action. We brought forward a plan that will grow the sector significantly over the next five years. I will work on extending the season because 50% of visitors come from June to September. We are trying to bring it from St. Brigid's Day out to Halloween which will be a significant asset. We are also looking at an all-Ireland culinary strategy which will assist growth of the food and beverage sector. Critically, we will have 12% more seats coming into Ireland through our air carriers this winter. If one looks at the markets the Deputy mentioned, we will have 13% more in Germany, 8% more in France and 7% more in the UK. The previous winter, we had 9% fewer seats in total. That has been a big challenge for the sector. There are 46,000 SMEs which deliver our authentic tourism product. They are now in the heart of my Department. That is why policy has changed. I have made a complete gear change, with my two Ministers of State, in tourism policy. We are working to support SMEs, extend the season and work on accommodation providers. We have 11,500 beds now in construction, 8,600 of which are in Dublin, and moving away from State contracts with private hotel accommodation which will be important for the sector.

Sentiment score: 0.10

It is a very important destination for us. We have 21 gateway hubs with the US now. We are keen on expanding them. I was in Savannah and Atlanta for a St. Patrick’s Day mission a couple of years ago. Delta raised with me that it wanted to put new routes into Ireland but the cap at that point precluded it from doing so. We need to resolve the airport cap this year - that will be critically important - and grow those routes. I have specifically raised the strategic air activation scheme with Tourism Ireland which could work for Savannah. It would be important to try to get direct flights in. I am aware of the tertiary education link with Wexford and strong links there with the great work taking place on the ground in Wexford and in Savannah. The enthusiasm is incredible. So many business leaders on both sides of the Atlantic are working hand in glove. I would be very happy to work with Deputy on that to try to get that connectivity. It is an important marketplace for Ireland. Two-way bilateral relations benefit both sides, as we can see from tertiary education and other areas.

Sentiment score: 0.31

Enhancing cross-Border co-operation and connections is a key ambition of this Government, and the tourism plan is an important asset towards achieving this goal. Tourism Ireland is responsible for marketing the island of Ireland overseas as a leading holiday destination, and it works closely with colleagues in Fáilte Ireland and Tourism Northern Ireland. In addition to a commitment to work with Fáilte Ireland to develop a balanced regional spread of tourism throughout the country, further advancing the experience brands, the programme for government also includes a commitment to support Tourism Ireland to further integrate tourism offerings on an all-island basis. In line with the programme for government, my Department published the new tourism strategy, A New Era for Irish Tourism, on 1 December 2025. This policy provides an overview of the Government’s long-term approach to tourism development to 2031 and sets out a clear framework to support a competitive, sustainable and regionally balanced tourism sector. The policy provides for the delivery of all-island product development and promotion through the tourism agencies and shared island funding, and for the development of new tourism opportunities, building on the Wild Atlantic Way and Causeway Coastal Route brand collaboration project and the implementation of the Cuilcagh lakelands, Carlingford Lough and Sliabh Beagh shared destinations projects. The commitments outlined in the new policy on North-South tourism include the Government’s commitment to ongoing co-operation in the overseas marketing of the island of Ireland as a holiday destination. In this regard, the Government will work with counterparts in Northern Ireland to ensure that Tourism Ireland continues to be adequately resourced to successfully carry out its remit and help achieve the policy objectives. My Department, in consultation with the tourism agencies, will continue to support shared island bids for joint initiatives, which will enhance regional connectivity and create more cohesive visitor experiences across the island. Under the All-Island Strategic Tourism Group, which was established by the North South Ministerial Council, my Department and tourism agencies will work with counterparts in Northern Ireland to identify key areas of North-South co-ordination and co-operation to harness the tourism potential of the whole island, offering rewarding experiences for visitors while supporting communities across the island.

Sentiment score: 0.64

We are doing exactly that. We are harnessing the close co-operation with Northern Ireland. I am working very closely with the Minister, Dr. Archibald, whom I have met on a number of occasions, and we are promoting the country as an island internationally while abroad at trade missions. Fermanagh has been included in Ireland's Hidden Heartlands. As for the Causeway Coastal Route, collaboration is taking place as we speak to have a joint project that attracts visitors across the island. As I pointed out, we are harnessing the ambition and opportunity through our all-island culinary strategy, which we will be developing over the coming year. It will be an exciting opportunity to really penetrate markets, particularly from a European perspective. We have a bit of work to do in that regard because people may have a different impression of Ireland before they come here. However, when they experience our authentic produce, particularly artisan foods and brewery products, they are very impressed. We have the North-South distillery trail, which is another prime example of the work that Fáilte Ireland, Tourism Ireland and Tourism Northern Ireland are doing in close collaboration. I want to see that continue because, as an island, our success is shared, and I am very keen on that.

Sentiment score: 0.32

I assure the Deputy that any time I am marketing Ireland as a tourism product, it is the island of Ireland. We can see this in the infrastructural projects that reach into other sectors outside my Department. Through the shared island economic brand, it is very important to tackle the key infrastructural deficits we have on the island. We are being honest that they are there and very visible. We have a huge amount of work to do. From my perspective, I want to develop the brand and work on the infrastructural projects in the tourism sector. We will be taking some €7.5 million from the shared island fund to really penetrate into some of those key projects that need development in Northern Ireland, in particular the Causeway Coastal Route, the expansion of the Hidden Heartlands and the other projects I mentioned in view of the UNESCO status that Sliabh Beagh and other areas will get. We are working very closely with Dr. Archibald, my ministerial counterpart in the North, on marketing Ireland as a brand. We are resourcing Tourism Ireland very strongly this year. As I said, boots are back on the ground internationally. We are going after new markets in the Asia-Pacific region and North America. That will yield significant results in the coming months and years.

Sentiment score: 0.22

I thank the Deputy for his very important question. In December, I launched the Government's new national tourism policy statement, A New Era for Irish Tourism. This sets out our clear vision to 2031 to have balanced product development. Since the move of tourism into my Department, I have reflected that SMEs are at the heart of the Department of enterprise. There are over 46,000 of them. We published the Department’s sectoral plan last week. We have €4.7 billion over the next five years, and €400 million is earmarked for tourism. I also want to enhance the quality and sustainability of our tourism offering, ensuring that Ireland remains a compelling destination for international visitors while supporting local communities and businesses. I should clarify that regional tourism promotion is an operational matter for Fáilte Ireland, in collaboration with local authorities and other tourism stakeholders. Fáilte Ireland recognises the importance of ongoing capital investment in tourism infrastructure and attractions across the country and remains committed to supporting the sustainable development of tourism potential in all areas. I understand that the project being proposed would be a heritage centre that could also be used as a shared community facility. At present, Fáilte Ireland does not operate a capital grant scheme to support such a project. However, when suitable capital schemes are launched, they are open to eligible project promoters nationwide, subject to meeting all scheme criteria being met, including strategic alignment and value for money. I encourage the Deputy to liaise with Fáilte Ireland in relation to schemes that will come forward over the coming year. My colleague the Minister for Housing, Local Government and Heritage has responsibility for the heritage sector. I have been informed that the Heritage Council, which comes under the remit of his Department, operates funding schemes that may be relevant to this project. Separately, Fáilte Ireland has commenced work on the Dublin coast destination and experience development plan. The plan is being developed in close collaboration with local authorities in the region and key agencies, tourism businesses and community stakeholders. Fáilte Ireland is actively promoting and developing marine and coastal tourism in Dublin Bay North through a range of strategic initiatives. A key element of this work is the Dublin coastal trail, launched in 2022, which provides a flagship framework to showcase Dublin's coastline from Skerries to Killiney. The original trail features 11 stops, including Howth, Raheny and Bull Island, with five additional stops planned at Clontarf-Dollymount, Dublin Port, Balbriggan, Donabate and Blackrock.

Sentiment score: 0.24

Again, I acknowledge the work Fáilte Ireland is doing on the coastal path, the 11 stops I mentioned and the others that are planned. Fáilte Ireland is a named partner in the Dublin Bay UNESCO Biosphere, the purpose of which is to ensure that tourism growth is aligned with sustainability and environmental stewardship. Fáilte Ireland continues to invest in seasonal events, such as the New Year's Festival, which is held in Howth, and the Home of Hallowe'en hub in Fingal, which drive off-season tourism and provide direct support to local businesses. Those are the key areas we are trying to work on in order to lengthen the season. Fáilte Ireland offers tailored brand toolkits, marketing resources and business-to-business promotional content designed to empower local tour operators and small enterprises to create and showcase memorable visitor experiences that drive regional tourism growth. These initiatives represent a comprehensive programme to grow marine and coastal tourism in Dublin Bay North. This is along with other potential funding streams I mentioned that are overseen by the Department of Housing, Heritage and Local Government.

Sentiment score: 0.29

I am happy to work with Deputies Heneghan and Ó Muirí in their constituency, particularly as this is a very important project. We will be working on a number of projects in the context of our destination and experience development plan, which will chart the development of the area, over the coming months and years. It is important that this work links with that of our State agencies and local authorities. There are exciting opportunities in the tourism sector, and I relish the opportunity of working on them in the coming months. We have significant capital schemes that we will bring forward this year. We will also focus developing the brand. SMEs are critical - I keep coming back to this - because they deliver the authentic brand on our behalf. In that context, we have to up our digital game. There will be a lot of grants available to help businesses make sure that the information provided on their platforms is what is needed to ensure that what we have to offer is highlighted on the search engines people use to book tours, etc. About 30% of all people who come here use the Internet to assess the areas they are thinking about visiting. They use generative AI to set out their itineraries for the time they are here. We need to ensure that businesses here can advertise what they have to offer in an effective way online.

Sentiment score: 0.27