Victor Boyhan (Independent)

I welcome the Minister of State. I thank her for her commitment to come to the House this afternoon. She is always welcome. I also thank her staff. We sometimes forget that behind all good Ministers and Departments are good staff who give technical support to the Minister of State and others in the formation of any budget. That is a key component of the process.

I acknowledge the publication of The Budget in Brief: Your Guide to Budget 2026. Talking about budgets, if we had the resources, it should be in every household. I took the liberty of sending the link to hundreds of people last night. It touches on issues. It does not cover all of them or drill down on many of the specifics but it gives heading you can chase up.

I welcome many aspects, and I want my contribution to be as positive as it can, but I also want to point out some concerns I have. I recognise the importance of the national development plan and the critical roll-out of infrastructure for housing, the economy, employment, sustainability and all of that.We can talk all we like about housing but we need to see the Government's Housing for All or some iteration of its housing policy. That continues to be pushed back and back. I know the Minister of State is not the Minister with responsibility so I do not expect her to reply, but it is about time we saw the new national housing policy or document that the Government intends to operate and roll out for its term in office.

I acknowledge the very significant work of the Parliamentary Budget Office, PBO. Those who had an opportunity to meet its staff today will have found the engagement very meaningful. They do an extraordinary body of work. One of the great things about a democratic parliament such as ours is that we have this independent validation, scrutiny and analysis of the finances of Government budgets. Yesterday the office completed work in a timely fashion, and I acknowledge that. The role and functions of the PBO and its objective are to advise the Oireachtas - not Ministers, not Departments but Oireachtas Members. That is important.

I wish to raise a number of issues with the Minister of State on the budget. I will not go into the detail. She is the Minister of State. She is in government. She knows the budget. The PBO, however, emphasises a number of issues. In chapter 6 of its analysis, it refers to the budgetary policy as "A Weak Evidence Base":

Informed policy-making involves the production of research and the accumulation of evidence to support decision-making. Politicians are required to weigh various considerations when determining what policies to pursue, it is therefore important that they be supported in this process ...

That is really important. At the end of the document, there are some key issues that raise concern. I will share them with the Minister of State. The document states: "Therefore, it is not possible to assess the degree to which these categories [in the budget] of 'Other' and 'key policy adjustments and expansion of services' comprise funding for new measures ...". It further states: "For example, if ELS is underestimated for a Department, it would mean that funding is insufficient to fund ... new measures ...".

It identifies some key issues in summary. This document is for the House. I will submit it to the parliamentary reporters later. It states of the lack of ELS estimates:

• It does not support an evidence-based policy approach which should be at the heart of policy analysis and development.
• It does not indicate the space available for new measures being undertaken. [This is our budget, the budget laid before the House.]
• It makes Budget scrutiny more difficult for members of ... the Oireachtas or the public in general.
• The lack of consistency in reporting ELS makes year on year analysis difficult.
• It does not enable medium- and long-term planning with on the trajectory of public expenditure and considerations around the sustainability of ... [our] public finances.

It continues:

The PBO reiterates its recommendations made in its Pre-Budget 2026, and now makes an additional recommendation of reintroducing ELS estimates.

The PBO further recommends:

• Reintroducing ELS estimates in Budget documentation to provide clarity on the available space for new measures.
• The publication of a comprehensive official methodology for estimating required increases in ELS components.
• The integration of such transparent evidence-based ELS estimates into the annual budget process.
• The consistent presentation of ELS estimates, with clear breakdowns of components in the Budget Expenditure Reports.
• Comparing these long-term expenditure projections with long-term revenue projections in order to assess the long-term fiscal sustainability of ... [our] Public Finances.

That analysis is there for everyone to see. I am concerned. We need to look at that and take that advice further because that is what the Parliamentary Budget Office is telling us. It is not me saying it.

The Disability Federation of Ireland, the Irish Wheelchair Association and others say there is a betrayal of disabled people in terms of the supports they were looking for. I share some of their concerns but accept there have been supports for them. I heard some commentary by the Minister, Paschal Donohoe. I do not want to come criticising all the time, but there is now a desire to set out a pathway over the next two to three years as to how we will address issues in relation to disability and set out issues relating to the carer's allowance and the means-testing. I know it is planned to do it over a period, but now is the time to set out the pathway for that so people understand what they might expect next year. I want to be positive about that. I recognise there is a concern. The Taoiseach when he was addressing the DFI said that the system is not delivering for disabled people and that the Government can and will do better. That is what the Taoiseach said at the national economic dialogue. I do not doubt that he is committed to that or doubt the Government's commitment, while I understand the difficulties in terms of the fiscal space. It is a matter of a pathway to that.

In relation to agriculture, the IFA submitted a very detailed 2026 submission along with two concerns. There is some serious concern about the residential zoned land tax. I know it has been pushed out for a year but I would like if we could be provided with a briefing note on that, not necessarily today, as to where we are on that tax and farmers who are actively using these lands for farming. That is important. I know that in other areas we want to catch lands that have been abandoned. If we could have a briefing memo on that to the House, that would be really important.

I finish with the positive endorsement of the Government's commitment to local government. Deputy John Cummins is the Minister of State with specific responsibility in this area. The funding is €801 million, an increase of €117 million. That has to be good, has to be positive and has to be welcomed. That money will feed into the equalisation payments, the LPT, supporting local government, IT, investment in that area, upskilling of staff, issues around An Bord Pleanála, funding, planning - all that. That is all very important. Supporting and encouraging new participants in local government and those who are elected to office is important. I thank them for their commitment. The Minister of State is on the record as saying he has ring-fenced money for the task force on local government. That has to be welcome, but I ask again if we could have a briefing note in the next week or so, if possible, on the exact detail of the money committed in this budget for the local government task force. It is an important body of work and I would like to know more details about the funding ring-fenced for that. I thank the Minister of State.