Peadar Tóibín (Meath West, Aontú)
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176. To ask the Minister for Transport, Tourism and Sport the reason drivers cannot recoup VAT on the M50 and Port Tunnel tolls. [8698/25]

Darragh O'Brien (Dublin Fingal East, Fianna Fail)
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As Minister for Transport, I have responsibility for overall policy and funding in relation to the national roads programme. Under the Roads Acts 1993-2015, the operation and management of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned.

Therefore, matters relating to the day to day operations regarding national roads, including toll roads are within the remit of TII. More specifically, the statutory power to levy tolls, to make toll bye-laws and to enter into agreements with private investors are vested in TII under Part V of the Roads Act 1993 (as amended). Moreover, the contracts for the privately-operated toll schemes are commercial agreements between TII and the Public Private Partnership (PPP) concessionaires concerned.

I can confirm that since 2017 VAT has not been applied to the tolls on the M50 and Dublin Tunnel. As such, the matter of recoupment does not arise.