Written answers

Thursday, 6 March 2025

Department of Finance

Legislative Process

Photo of Catherine ConnollyCatherine Connolly (Galway West, Independent)
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238. To ask the Minister for Finance the Statutory Instruments he envisages being brought forward and signed by his Department during the first six months of 2025; to highlight in particular those concerned with the transposition and or implementation of further implementation of EU law requirements; those Statutory Instruments concerned with commencement of existing legislation; and if he will make a statement on the matter. [10329/25]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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I wish to confirm for the Deputy that 14 Statutory Instruments have been signed so far in 2025, of which five transpose or enable EU legislation, six implement EU restrictive measures, and two commence sections of the primary legislation.

The list of SIs signed is set out in the table below.

Title Purpose Date
S.I. No. 6 of 2025 - European Union (Requirements for Credit Transfers and Direct Debits in Euro) (Amendment) Regulations 2025 Transposition of Regulation (EU) 2024/886 (Instant Payments Regulation), amending the European Union (Requirements for Credit Transfers and Direct Debits in Euro) Regulations 2013 (S.I. No. 132 of 2013 ) 8 January 2025
S.I. No. 9 of 2025 – Motor Insurance Insolvency Compensation Act 2024 (Section 17(1)(a)) Order 2025 Order for the purposes of setting the “relevant amount” for the purposes of section 17(1)(a) of the Motor Insurance Insolvency Compensation Act 2024. 15 January 2025
S.I. No. 12 of 2025 - European Union (Digital Operational Resilience) Regulations 2025 Enabling regulation for Directive (EU) 2022/2556 (DORA Directive) 17 January 2025
S.I. 16 of 2025 - European Union (Restrictive Measures against Cyber-attacks threatening the Union or its Member States) Regulations Statutory Instrument to create offences and lay down penalties in respective of relevant EU Regulation. 31 January 2025
S.I. No. 17 of 2025 - European Union (Restrictive Measures concerning Libya) Regulations 2025 Statutory Instrument to create offences and lay down penalties in respective of relevant EU Regulation. 31 January 2025
S.I. No. 19 of 2025 - Criminal Justice (Terrorist Offences) Act 2005 (Section 42) (Restrictive Measures concerning Certain Persons and Entities with a view to Combating Terrorism) Regulations 2025 Statutory Instrument to create offences and lay down penalties in respective of relevant EU Regulation. 6 February 2025
S.I. No. 20 of 2025 - European Union (Digital Operational Resilience) (No. 2) Regulations 2025 Transposition of Regulation (EU) 2022/2554 (DORA Regulation) 11 February 2025
S.I. No. 21 of 2025 - European Union (Investment Firms) (Amendment) Regulations 2025 Transposition – giving further effect to Directive (EU) 2019/2034 (Investment Firms Directive). 6 February 2025
S.I. No. 39 of 2025 Finance Act 2024 (Section 69(1)) (Commencement)

Order 2025
Statutory Instrument to commence Section 69(1) of Finance Act 2024. 20 February 2025
S.I. No. 41 of 2025 - European Union (European Green Bonds Standards and Disclosures) Regulations 2025 Transposition of Regulation (EU) 2023/2631 21 February 2025
S.I. No. 45 of 2025 - European Union (Restrictive Measures concerning Belarus) Regulations 2025 Statutory Instrument to create offences and lay down penalties in respective of relevant EU Regulation. 27 February 2025
S.I. No. 46 of 2025 - European Union (Restrictive Measures concerning Ukraine) Regulations 2025 Statutory Instrument to create offences and lay down penalties in respective of relevant EU Regulation. 27 February 2025
Criminal Justice (Terrorist Offences) Act 2005 (Section 42) (Restrictive Measures concerning Certain Persons and Entities Associated with ISIL (Da’esh) and Al Qaida Organisations) Regulations 2025 Statutory Instrument to create offences and lay down penalties in respective of relevant EU regulation. 4 March 2025
Social Welfare (Miscellaneous Provisions) Act 2024 (Section 15) (Commencement) Order 2025 It is a Commencement Order. Section 15 of the Social Welfare (Miscellaneous Provisions) Act 2024 amends

Section 126 of the Taxes Consolidation Act 1997 to confirm that Jobseeker’s Pay-Related Benefit is taxable. This Order provides for the commencement of Section 15 of the Social Welfare (Miscellaneous Provisions) Act 2024 from 31 March 2025 to coincide with the commencement of Jobseeker’s Pay-Related Benefit scheme.
5 March 2025

While EU restrictive measures have direct effect in all member states, it is up to member states to create offences and lay down penalties for breaches of EU restrictive measures. I, as Minister for Finance, share responsibility with the Minister for Enterprise, Trade and Employment for implementing the necessary Statutory Instruments for creating offences and applicable penalties for breaches of EU restrictive measures. As Minister for Finance, I have approved the implementation of six such Statutory Instruments to date in 2025 and would expect to enact several more by the end of the first six months of 2025. However, it is not possible to predict how many of these particular Statutory Instruments will be prepared in the period specified, nor which EU restrictive measures regimes they will relate to.

I also expect to sign a number of other Statutory Instruments over the period to end-June 2025, including seven to transpose or implement EU law, and three to commence primary legislation. The Statutory Instruments I expect to sign are listed in the table below.

Title Purpose
General Government Secured Borrowing Order 2025 This statutory instrument revokes the General Government Order 2022 (S.I. No. 581 of 2022).
European Union (Administrative Cooperation in The Field of Taxation) Regulations 2025 Transposition - The purpose of the Statutory Instrument is to implement the reporting framework for Crypto asset service providers as provided for in Council Directive (EU) 2023/2226, amending Council Directive 2011/16/EU on administrative cooperation between (DAC 8).
European Union (Payment Services) (Amendment) Regulations 2025 Transposition of Regulation (EU) 2024/886 (Instant Payments Regulation), amending the European Union (Payment Services) Regulations 2018 (S.I. No. 6 of 2018)
European Union European Union (Settlement Finality) (Amendment) Regulations 2025 Transposition of Regulation (EU) 2024/886 (Instant Payments Regulation) amending the European Communities (Settlement Finality) Regulations 2010 (S.I. No. 624 of 2010)
European Communities (Cross Border Payments) (Amendment) Regulations 2025 Amendment to European Communities (Cross Border Payments) Regulations 2010 (S.I. No. 183 of 2010) to give full effect to Regulation (EU) No. 2021/1230 (Cross Border Payment Regulations)
Future Ireland Fund and Infrastructure, Climate and Nature Fund Act 2024 (Commencement) Order 2025 Statutory Instrument related to the commencement of Section 36 of Future Ireland Fund and Infrastructure, Climate and Nature Fund Act 2024 (16 of 2024), which repeals the National Surplus (Reserve Fund for Exceptional Contingencies) Act 2019 (18 of 2019)
European Union (Information Accompanying Transfers of Funds) Regulations 2025 The purpose of this Statutory Instrument is to give full effect to Regulation (EU) 2023/1113 of the European Parliament and of the Council of 31 May 20231 on information accompanying transfers of funds and certain crypto-assets and amending Directive (EU) 2015/849 (recast)
European Union (Controls of Cash entering or leaving the Union) Regulations 2025 To give further effect to the requirements of Regulation (EU) 2018/1672 of the European Parliament and the Council of 23 October 2018
European Union (Value-Added Tax) Regulations 2025 (2020/285) Transposition of Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises.
Commencement Order for Section 75 of Finance Act 2024 A Commencement Order to give effect to Section 75 of Finance Act 2024.
Appointment of Special Advisers (Minister for Finance) Order A Government Order
Appointment of Special Adviser (Minister of State for the Department of Finance) Order A Government Order
Finance (Delegation of Ministerial Functions) Order 2025 Delegation of functions to the Minister of State.

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