494. Deputy Albert Dolan asked the Minister for Enterprise, Tourism and Employment if he will report on the implementation of the Action Plan on Competitiveness and Productivity which is being overseen by a Senior Officials Group chaired by his Department. [22421/26]

495. Deputy Tony McCormack asked the Minister for Enterprise, Tourism and Employment if he will report on the implementation of the Action Plan on Competitiveness and Productivity which is being overseen by a Senior Officials Group chaired by his Department. [22420/26]

496. Deputy James O'Connor asked the Minister for Enterprise, Tourism and Employment if he will report on the implementation of the Action Plan on Competitiveness and Productivity which is being overseen by a senior officials group chaired by his Department. [22419/26]

I propose to take Questions Nos. 494, 495 and 496 together.

The Action Plan on Competitiveness and Productivity was published on the 10th of September 2025 which was a commitment under the Programme for Government, and, in response to international economic developments, its delivery was expedited. This Action Plan reflects a whole-of-government approach to the domestic drivers of competitiveness and focuses on areas that are firmly within our national control. Its development was informed by extensive consultation across Government Departments and with external stakeholders. In particular, officials from my department undertook a series of bilateral engagements with key Government partners, including in the areas of infrastructure, housing, research and innovation.

Accountability, monitoring and oversight will all be key to the successful delivery of the actions set out in the Action Plan. Each of the 85 actions is assigned a specific owner and a timeline for implementation. Just under half of the actions are due for delivery in 2026 – the remaining actions were delivered in 2025 or are scheduled for delivery across 2027 to 2030.

It is intended that there will be regular progress reporting to Cabinet regarding the implementation of outstanding actions. It is also intended that progress on the implementation of the Action Plan will be discussed as part of the Government’s annual Competitiveness Summit in July 2026, with a first implementation report to be submitted for discussion at the Summit. Given that the Action Plan has only been in effect for seven months, the vast majority of actions are regarded as in progress.

In particular, there are a number of key actions from the Action Plan which have already been delivered or are due for completion in the coming months:

• Action 5, on tax-based support for SME adoption of innovative technologies: Budget 2026 committed to the publication of a Research & Development Compass — a road map meant to explore more targeted reforms to the R&D Tax regime, including a review of the current restrictions on outsourced work; and broader definitions of qualifying expenditure. The compass was published on the 16th February 2026.

• Action 13, on the R&D Tax Credit: Budget 2026 increased the rate of the R&D Tax Credit from 30% to 35% and increased the first-year refund threshold by €12,500 (up to €87,500). It also committed to the publication of a Research & Development Compass.

• Action 41, on incentivising investment into start-up and scaling companies: Budget 2026 amended the Revised Entrepreneur Relief lifetime limit for which gains can qualify for relief from the current €1 million limit to a limit of increased limit of €1.5 million from 1 January 2026. And, subject to European Commission approval, KEEP was extended until end-2028.

• Action 60, on the work of the Accelerating Infrastructure Taskforce: The final report from the Accelerating Infrastructure Taskforce was published in December.

• Action 64, on the passenger cap at Dublin Airport: Draft legislation has been approved by Cabinet that will provide for amendments to the passenger cap at Dublin Airport.

The overarching objective of the Action Plan is to maintain and improve Ireland's position as a competitive and productive economy capable of withstanding shocks, building on our strengths and developing our indigenous enterprise base while continuing to attract investment and talent from abroad.