| Dokumendiregister | Riigikogu |
| Viit | 1-2/26-500/1 |
| Registreeritud | 17.07.2026 |
| Sünkroonitud | 17.07.2026 |
| Liik | EL dokument |
| Funktsioon | |
| Sari | |
| Toimik | Ettepanek - COM(2026) 375 |
| Juurdepääsupiirang | Avalik |
| Adressaat | |
| Saabumis/saatmisviis | |
| Vastutaja | |
| Originaal | Ava uues aknas |
| Taotle dokumendi eemaldamist või parandamist |
EN EN
EUROPEAN COMMISSION
Brussels, 13.7.2026 COM(2026) 375 final
2026/0204 (NLE)
Proposal for a
COUNCIL IMPLEMENTING DECISION
amending the Implementing Decision of 8 September 2021 on the approval of the
assessment of the recovery and resilience plan for Ireland
EN 1 EN
2026/0204 (NLE)
Proposal for a
COUNCIL IMPLEMENTING DECISION
amending the Implementing Decision of 8 September 2021 on the approval of the
assessment of the recovery and resilience plan for Ireland
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) 2021/241 of the European Parliament and of the Council of
12 February 2021 establishing the Recovery and Resilience Facility1, and in particular Article
20(1) thereof,
Having regard to the proposal from the European Commission,
Whereas:
(1) Following the submission of the national recovery and resilience plan (‘RRP’) by
Ireland on 28 May 2021, the Commission proposed its positive assessment to the
Council. On 8 September 2021, the Council approved the positive assessment by
means of an implementing decision2 (‘the Council Implementing Decision of
8 September 2021’). The Council Implementing Decision of 8 September 2021 was
amended by the Council Implementing Decisions of 14 July 20233, 8 December 20234,
21 June 20245, 11 March 20256, 8 July 20257, and 20 January 20268.
(2) On 29 May 2026, Ireland made a reasoned request to the Commission to make a
proposal to amend the Council Implementing Decision of 8 September 2021 in
accordance with Article 21(1) of Regulation (EU) 2021/241 on the grounds that the
RRP is partially no longer achievable because of objective circumstances. On that
basis, Ireland has submitted an amended RRP.
Amendments based on Article 21 of Regulation (EU) 2021/241
(3) The amendments to the RRP submitted by Ireland because of objective circumstances
concern 13 measures.
1 OJ L 57, 18.2.2021, p. 17, ELI: https://eur-lex.europa.eu/eli/reg/2021/241/oj. 2 ST 11046/21 INIT; ST 11046/21 ADD 1. 3 ST 11336/23 INIT. 4 ST 15965/23 INIT; ST 15965/23 ADD 1. 5 ST 10262/24 INIT; ST 10262/24 ADD 1; ST 10262/24 ADD 1 COR 1. 6 ST 6318/25 INIT; ST 6318/25 ADD 1. 7 ST 10528/25 INIT; ST 10528/25 ADD 1. 8 ST 17019/25; ST 17019/25 ADD 1.
EN 2 EN
(4) Ireland has explained that 13 measures have been amended to implement better
alternatives that allow the administrative burden to be reduced and simplify the
Council Implementing Decision, while still achieving the objectives of those
measures. This concerns measures C1-I3 (Public Sector Retrofit Pathfinder Project),
C1-I4 (Enable future electrification through targeted investment in Cork commuter
rail), C1-I5 (National Grand Challenge Programme), C1-I6 (Enhanced rehabilitation of
bog areas), C1-I7 (River basin management plan – Enhanced ambition programme),
C2-I2 (Digital transformation of Irish enterprise), C2-I4 (Online response option for
the census), C3-R5 (Anti-Money Laundering), C5-I1 (Upscaling a Biomethane
Industry in Ireland), C5-I2 (Drogheda Charging Infrastructure), C5-I3 (SEAI/HSE
Pilot Energy & Decarbonisation Pathfinder), C5-I4 (Expanded School Sector
Pathfinder Decarbonisation and Retrofit Programme), C5-I5 (Retrofit of public
building). On this basis, Ireland has requested that those measures be amended. The
Council Implementing Decision of 8 September 2021 should be amended accordingly.
Corrections of clerical errors
(5) One clerical error has been identified in the text of the Council Implementing
Decision, affecting one milestone and one measure under one component. The Council
Implementing Decision should be amended to correct these clerical errors that do not
reflect the content of the RRP submitted to the Commission on 28 May 2021, as
agreed between the Commission and Ireland. This clerical error relates to milestone 4
of 1.2.1 Accelerate the Decarbonisation of the Enterprise Sector - Carbon Reduction
Fund, under component 1 (Advancing the Green Transition). This correction does not
affect the implementation of the measures concerned.
Commission’s assessment
(6) The Commission has assessed the amended RRP against the assessment criteria laid
down in Article 19(3) of Regulation (EU) 2021/241.
(7) The Commission considers that the amendments put forward by Ireland do not affect
the positive assessment of the RRP set out in the Council Implementing Decision of
8 September 2021 regarding the relevance, effectiveness, efficiency and coherence of
the RRP against the assessment criteria laid down in Article 19(3) of Regulation (EU)
2021/241 points (a), (b), (c), (d),(da), (db), (e), (f), (g), (h), (i), (j) and (k).
Positive assessment
(8) Following the positive assessment by the Commission of the amended RRP, with the
finding that the RRP satisfactorily complies with the criteria for assessment set out in
Regulation (EU) 2021/241, in accordance with Article 20(2) of and Annex V to that
Regulation, the reforms and investment projects necessary for the implementation of
the amended RRP, the relevant milestones, targets and indicators, and the amount
made available from the Union for the implementation of the amended RRP should be
set out.
Financial contribution
(9) The estimated total costs of Ireland’s amended RRP is EUR 1 153 797 007. As the
amount of the estimated total cost of the amended RRP is equal to the updated
maximum financial contribution available for Ireland, the financial contribution
determined in accordance with Article 4a of Regulation (EU) 2021/1755 of the
EN 3 EN
European Parliament and of the Council9, and with Article 20(4) and Article 21a(6) of
Regulation (EU) 2021/241 that is allocated for Ireland’s amended RRP should be
equal to EUR 1 153 797 007. Therefore, the financial contribution made available to
Ireland remains unchanged.
(10) The Council Implementing Decision of 8 September 2021 should therefore be
amended accordingly. For the sake of clarity, the Annex to the Council Implementing
Decision of 8 September 2021 should be replaced entirely.
(11) This Decision should be without prejudice to the outcome of any procedures relating
to the award of Union funds under any Union programme other than the Facility or to
procedures relating to distortions of the operation of the internal market that may be
undertaken, in particular under Articles 107 and 108 of the Treaty. It does not override
the requirement for Member States to notify instances of potential State aid to the
Commission under Article 108 of the Treaty,
HAS ADOPTED THIS DECISION:
Article 1
Approval of the assessment of the RRP
The assessment of the amended RRP for Ireland on the basis of the criteria provided for in
Article 19(3) of Regulation (EU) 2021/241 is approved.
Article 2
Amendments
The Council Implementing Decision of 8 September 2021 on the approval of the assessment
of the recovery and resilience plan for Ireland is amended as follows:
the Annex is replaced by the text set out in the Annex to this Decision.
Article 3
Addressee
This Decision is addressed to Ireland.
Done at Brussels,
For the Council
The President
9 Regulation (EU) 2021/1755 of the European Parliament and of the Council of 6 October 2021
establishing the Brexit Adjustment Reserve (OJ L 357, 8.10.2021, p. 1,
ELI: http://data.europa.eu/eli/reg/2021/1755/oj).
EN EN
EUROPEAN COMMISSION
Brussels, 13.7.2026 COM(2026) 375 final
ANNEX
ANNEX
to the
Proposal for a COUNCIL IMPLEMENTING DECISION
amending the Implementing Decision of 8 September 2021 on the approval of the
assessment of the recovery and resilience plan for Ireland
1
ANNEX
SECTION 1: REFORMS AND INVESTMENTS UNDER THE RECOVERY AND
RESILIENCE PLAN
1. DESCRIPTION OF REFORMS AND INVESTMENTS
A. COMPONENT 1: ADVANCING THE GREEN TRANSITION
This component of the Irish recovery and resilience plan contributes to addressing Ireland’s climate
and biodiversity challenges and aims to accelerate the decarbonisation of the Irish economy, as
Ireland is lagging behind other Member States in tackling decarbonisation.
The objectives of the component are twofold:
• Strengthen the overall governance framework by enshrining key climate targets and
associated institutional structures and processes into national legislation; and
• Direct relevant funding towards decarbonising projects, such as retrofitting and investment in
railways, whilst also enhancing ecosystem resilience and rehabilitation.
The component contributes to addressing the country-specific recommendations related to front-
loading investments focusing on low carbon and energy transition, the reduction of greenhouse gas
emissions, sustainable transport, and water supply and treatment (country-specific recommendations
3 in 2019 and 2020). It also contributes to the recommendation to promote and stimulate research and
innovation (country-specific recommendations 3 in 2019 and 2020).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
A.1. Description of the reforms and investments for non-repayable financial support
Investment: 1.3 Public Sector Retrofit Pathfinder Project
The objective of this investment is to reduce the energy consumption of public buildings.
The measure consists of the retrofit of public buildings.
Investment: 1.4 Enable future electrification through targeted investment in Cork commuter rail
The objective of the investment is to enable future electrification of railways in the Cork metropolitan
area.
The investment consists of constructing an extended platform at Kent Station; double-tracking the
current single line between Glounthaune and Midleton; and signalling works of at least 62 km of
railway lines.
2
Investment: 1.5 National Grand Challenge Programme
The objective of the investment is to increase research and development in projects covering climate,
digital and circular economy sectors.
The investment consists of funding research projects.
Investment: 1.6 Enhanced rehabilitation of bog areas
The objective of the investment is to prevent further degradation of peatlands and to enhance and
restore their condition.
The investment consists of the rehabilitation of at least 24 500 hectares of bog areas.
Investment 1.7 River basin management plan – Enhanced ambition programme
The objective of the investment is to upgrade waste water infrastructure.
The investment consists of: (i) works on at least 10 waste water treatment plants; (ii) feasibility studies
on at least 20 waste water treatment plants; and (iii) monitoring of at least 20 sites.
Reform: 1.8 Climate Action and Low Carbon Development (amendment) Bill
The objective of this reform is to set an emissions reduction target for 2030 and the climate neutrality
objective by 2050 into primary legislation, and to strengthen the governance framework for the
achievement of these objectives.
The reform consists in the signature and entry into force of the Climate Action and Low Carbon
Development (amendment) Bill that shall require, among others, putting the climate neutrality
objective by 2050 on a statutory basis, the adoption of 5-yearly carbon budgets at sectoral and
economy wide-levels, setting the first two carbon budgets in line with the 51% reduction objective
for 2030, and preparing an annual update of the Climate Action Plan and the realisation of annual
climate reporting.
The reform shall be completed by 31 December 2025.
Reform: 1.9 Carbon tax
The objective of the reform is to help decarbonise the economy by disincentivising the use of fossil
fuels, encouraging the use of renewable energy by industry and society and fostering energy
efficiency gains.
The reform consists in the implementation of successive annual increases in the carbon tax rate, by
EUR 7,50 per year between 2021 and 2025, following the trajectory that would lead to a rate of
EUR 100 per tonne of CO2 emissions in 2030.
The reform shall be completed by 30 June 2025.
3
A.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators
(for targets)
Indicative
timeline for
completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
9 1.3 Public Sector
Retrofit
Pathfinder
Project
Milestone Commencement
of the retrofit
works
Main contractors
commenced
retrofit works
- - - Q4 2021 The main contractors shall have been appointed by
the Office of Public Works and shall have
commenced the retrofit works on sites.
10 1.3 Public Sector
Retrofit
Pathfinder
Project
Milestone Retrofit of public
buildings
Retrofit of public
buildings
- - - Q2 2026 Retrofit works of public buildings with a combined
useful floor area totalling at least 7 400 square
metres, achieving an at least 30% reduction in
estimated primary energy use.
11 1.3 Public Sector
Retrofit
Pathfinder
Project
Milestone Retrofit work of
the Tom Johnson
House is
completed
Completion of
retrofit of the
Tom Johnson
House
- - - Q4 2023 A full retrofit of the Tom Johnson House to building
energy rating A2 standard or higher and achieving
at least 30 % reduction in primary energy use shall
have been completed.
12 1.4
Enable Future
Electrification
Through
Targeted
Investment in
Cork Commuter
Rail
Milestone Signature of a
framework
contract for zero-
emission rolling
stock using zero-
emission
propulsion
Framework
Contract for zero-
emission rolling
stock using zero-
emission
propulsion
- - - Q2 2022 A ten-year framework contract shall have been
signed by Irish Rail for zero-emission rolling stock
using zero-emission propulsion for the Irish rail
network.
14 1.4.1
Enable Future
Electrification
through Targeted
Investment in
Cork Commuter
Rail
Milestone Awarding design
contract Kent
station
Notification of
the award of the
design contract
for Kent station
through-running
platform
- - - Q4 2021 A contract shall have been awarded to undertake the
design for the Kent station through-running
platform.
4
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators
(for targets)
Indicative
timeline for
completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
15 1.4.1
Enable future
electrification
through targeted
investment in
Cork commuter
rail
Milestone Construction
contracts award
The construction
contracts are
awarded
- - - Q4 2022 Construction contracts shall have been awarded.
EUR 4 900 000 shall have been committed on
award of these contracts.
16 1.4.1
Enable future
electrification
through targeted
investment in
Cork commuter
rail
Milestone Through-running
platform
constructed
The through-
running platform
is constructed
- - - Q4 2024 The Kent Station through-running platform shall
have been constructed.
17 1.4.2
Enable future
electrification
through targeted
investment in
Cork commuter
rail
Milestone Submission of
environmental
impact
assessment
Environmental
impact
assessment report
submitted to
planning
authorities
- - - Q3 2022 Irish Rail shall have submitted to the planning
authorities an environmental impact assessment
report on the double-tracking of Glounthaune to
Midleton, in compliance with the requirements of
Directive 2011/92/EU as amended by Directive
2014/52/EU.
18 1.4.2
Enable future
electrification
through targeted
investment in
Cork commuter
rail
Milestone Construction
contract awarded
The construction
contract is
awarded
- - - Q4 2022 The main construction contract shall have been
awarded. EUR 48 400 000 shall have been
committed on award of this contract.
19 1.4.2
Enable future
electrification
Milestone Commencement
of works
Commencement
of works on
double track for
- - - Q1 2024 Work on the double-tracking of the current
Glounthaune-Midleton single line shall have been
commenced. The start of the work shall have been
5
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators
(for targets)
Indicative
timeline for
completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
through targeted
investment in
Cork commuter
rail
Glounthaune-
Midleton line
Glounthaune-
Midleton the line
formalised through a confirmation issued by the
National Transport Authority.
20 1.4.2
Enable future
electrification
through targeted
investment in
Cork commuter
rail
Target Track
installation
works between
Glounthaune and
Midleton
- km 0 7.5 Q2 2026 At least 7.5 kilometres of track installed between
Glounthaune and Midleton.
21 1.4.3
Enable future
electrification
through targeted
investment in
Cork commuter
rail
Milestone Main design and
build contract
awarded
The main design
and build contract
related to the re-
signalling of the
lines is awarded
- - - Q4 2022 The main design and build contract shall have been
awarded. EUR 34 600 000 shall have been
committed on award of this contract.
22 1.4.3
Enable future
electrification
through targeted
investment in
Cork commuter
rail
Milestone Acceptance of
detailed design
scheme
Acceptance of
final detailed
design and build
scheme by the
National
Transport
Authority
- - - Q4 2023 The final design and build scheme for re-signalling
of the lines shall have been accepted.
23 1.4.3
Enable future
electrification
through targeted
investment in
Target Installation of
signalling
- km 0 62 Q2 2026 At least 62 kilometres of signalling works shall have
been installed.
6
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators
(for targets)
Indicative
timeline for
completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
Cork commuter
rail
24a 1.5 National
Grand Challenge
Programme
Milestone Launch of calls Call application
documents
setting out the
relevant
provisions
Q1 2026 A set of calls shall be launched for the following
challenges:
- 2050 Challenge
- Energy Innovation Challenge
- Sustainable Communities Challenge
- Future Digital Challenge
- Digital for Resilience Challenge
- OurTech Challenge
- Future Food Systems Challenge
- Healthy Environment for All Challenge
The call application documents shall exclude
research and innovation directly related to the
further use of fossil fuels, including downstream use
(i.e., related to coal, lignite, oil/petroleum, blue and
grey hydrogen, and natural gas), as well as research
related to incinerators or landfills. Additionally, the
call application documents shall include a provision
on technology neutrality.
24 1.5
National Grand
Challenge
Programme
Milestone Award of letters
of offer for
selected projects
Countersigned
letters of offer for
selected projects
- - - Q1 2026 Letters of offer shall have been awarded for an
amount of at least EUR 25 677 406.
27 1.5
National Grand
Challenge
Programme
Milestone Award of letters
of offer for
selected projects
Countersigned
letters of offer for
selected projects
- - - Q1 2026 Letters of offer shall have been awarded for an
additional amount of at least EUR 20 644 715.
7
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators
(for targets)
Indicative
timeline for
completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
30 1.5
National Grand
Challenge
Programme
Milestone Award of letters
of offer for
selected projects
Countersigned
letters of offer for
selected projects
- - - Q1 2026 Letters of offer shall have been awarded for an
additional amount of at least EUR 19 047 935.
32 1.6
Enhanced
rehabilitation of
bog areas
Milestone Peatlands
rehabilitation
preliminary
study
Publication of a
preliminary study
that shall be used
for the
implementation
of the measure
- - - Q3 2021 A preliminary study on the rehabilitation of
peatlands shall have been published, including
environmental objectives, the standards of
rehabilitation that shall apply, the list of bogs
selected for rehabilitation and the criteria for their
selection.
33 1.6
Enhanced
rehabilitation of
bog areas
Target Start of works on
first bogs
- Number 0 19 Q4 2021 Improvements shall have started on the
rehabilitation of at least 19 bogs. The start of the
improvements shall be ensured by site inspections
and technical assessments that shall have been
provided in a progress report.
34 1.6
Enhanced
rehabilitation of
bog areas
Target Start of works on
additional bogs
- Number 19 61 Q4 2023 Rehabilitation improvements of additional bogs
shall have commenced for at least an additional
42 bogs. The start of the improvements shall be
ensured by site inspection summary reports.
36 1.6
Enhanced
rehabilitation of
bog areas
Target Rehabilitation
works for at least
24 500 hectares
- Hectares 0 24 500 Q2 2026 Rehabilitation works shall have been substantially
completed for at least 24 500 hectares.
37 1.7
River basin
management plan
– Enhanced
ambition
programme
Milestone Selection of
eligible waste
water treatment
plants
Publication of the
list of at least 10
eligible sites
- - - Q1 2022 A list of at least 10 selected sites for the upgrade
shall have been published. It shall have been based
on the assessment made by an expert group and it
shall have contained the description of the type of
upgrade needed.
38 1.7 Milestone Start of the
upgrade of small
Work order
issued to works
- - - Q2 2022 The upgrade works at the small waste water
treatment plants shall have commenced through the
8
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators
(for targets)
Indicative
timeline for
completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
River basin
management plan
– Enhanced
ambition
programme
waste water
treatment plants
contractor
detailing full
scope of works
and timeline
within which this
scope is to be
completed
issuing of a work order to the appointed works
contractor.
39 1.7
River basin
management plan
– Enhanced
ambition
programme
Target Waste water
treatment plants
works
- Number 0 10 Q3 2025 Certificates of Commencement of Process Proving
Period or Certificates of Completion issued for
works on at least 10 waste water treatment plants.
40 1.7
River basin
management plan
– Enhanced
ambition
programme
Target Feasibility
studies and
assessments
evaluating
opportunities for
upgrades
- Number 0 20 Q4 2023 Feasibility studies and assessments on at least
20 waste water treatment plants shall have been
completed. A summary of the 20 feasibility studies
shall have been published on the Irish Water
website.
41 1.7
River basin
management plan
– Enhanced
ambition
programme
Milestone Publication of
sites selected for
the monitoring
Publication of a
list of at least 20
sites selected for
the monitoring of
biological and
physico-chemical
indicators
- - - Q2 2022 The list of sites to monitor and the conditions of this
monitoring shall have been specified by Irish Water.
42 1.7
River basin
management plan
– Enhanced
Milestone Publication of
the results of
monitoring
Publication of
results
- - - Q3 2025 The results of the monitoring shall have been
published on the Uisce Éireann website.
9
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators
(for targets)
Indicative
timeline for
completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
ambition
programme
43 1.8
Climate Action
and Low Carbon
Development
(Amendment)
Bill 2021
Milestone Entry into force
of Climate
Action and Low
Carbon
Development
(Amendment)
Bill 2021
Provision in the
legislation
indicating the
entry into force
- - - Q3 2021 The legislation shall have entered into force. It shall
require putting the climate neutrality objective by
2050 on a statutory basis, the adoption of the first
carbon budget programme in line with the 51%
reduction objective for 2030, the annual update of
the Climate Action Plan and the realisation of
annual climate reporting related to the level of
implementation of the policies provided for by the
Climate Action Plan and the level of achievement of
the reduction in greenhouse gas emissions.
44 1.8
Climate Action
and Low Carbon
Development
(Amendment)
Bill 2021
Milestone Adoption of the
first three 5-
yearly carbon
budget
Adoption and
publication of the
first three 5-
yearly carbon
budget
- - - Q4 2021 The first three 5-yearly carbon budgets shall have
been adopted. The carbon budgets shall be in line
with the 51% reduction objective by 2030.
45 1.8
Climate Action
and Low Carbon
Development
(Amendment)
Bill 2021
Milestone First update of
the Climate
Action Plan
Adoption and
publication of the
annual update of
the Climate
Action Plan
- - - Q3 2022 A revised Climate Action Plan shall have been
adopted that defines additional policies and
measures as necessary to put Ireland on track
towards its stated objective of reducing greenhouse
gas emissions by 51% in 2030 compared to 2018
levels and of achieving climate neutrality by 2050.
The Climate Action Plan shall be aligned with the
framework and objectives of the Climate Action and
Low Carbon Development (Amendment) Bill 2021
and be in line with Ireland’s obligations under EU
climate and energy legislation.
10
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators
(for targets)
Indicative
timeline for
completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
47 1.9
Carbon Tax
Milestone Carbon tax rate
trajectory
legislation
Provision of the
legislative act
indicating the
entry into force
of the carbon tax
rate trajectory
legislation
- - - Q4 2020 Legislation shall have entered into force and shall
have introduced the annual rate increases. It shall
have set a long term carbon price signal out to 2030
on a legislative basis for the first time. Specific rates
for each affected fuel shall be set in legislation and
published on the Revenue website.
48 1.9
Carbon Tax
Milestone Carbon tax rate
increase for 2021
Administrative
measures
implemented as
required to
introduce rate
increases as set
out in Finance
Act 2020
- - - Q2 2021 The Budget and Finance Bill shall have entered into
force and provide for the 2021 annual increase of
EUR 7,50 per tonne of CO2 emission. This increase
applies to all affected fuels from the dates specified
in Finance Act 2020.
49 1.9
Carbon Tax
Milestone Carbon tax rate
increase for 2022
Administrative
measures
implemented as
required to
introduce rate
increases as set
out in Finance
Act 2020
- - - Q2 2022 The Budget and Finance Bill shall have entered into
force and shall provide for the 2022 annual increase
of EUR 7,50 per tonne of CO2 emission.
This increase shall apply to all affected fuels from
the dates specified in Finance Act 2020.
50 1.9
Carbon Tax
Milestone Carbon tax rate
increase for 2023
Administrative
measures
implemented as
required to
introduce rate
increases as set
- - - Q2 2023 The Budget and Finance Bill shall have entered into
force and shall provide for the 2023 annual increase
of EUR 7,50 per tonne of CO2 emission.
This increase shall apply to all affected fuels from
the dates specified in Finance Act 2020.
11
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators
(for targets)
Indicative
timeline for
completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
out in Finance
Act 2020
51 1.9
Carbon Tax
Milestone Carbon tax rate
increase for 2024
Administrative
measures
implemented as
required to
introduce rate
increases as set
out in Finance
Act 2020
- - - Q2 2024 The Budget and Finance Bill shall have entered into
force and shall provide for the 2024 annual increase
of EUR 7,50 per tonne of CO2 emission.
This increase shall apply to all affected fuels from
the dates specified in Finance Act 2020.
52 1.9
Carbon Tax
Milestone Carbon tax rate
increase for 2025
Administrative
measures
implemented as
required to
introduce rate
increases as set
out in Finance
Act 2020
- - - Q2 2025 The Budget and Finance Bill shall have entered into
force and shall provide for the 2025 annual increase
of EUR 7,50 per tonne of CO2 emission.
This increase shall apply to all affected fuels from
the dates specified in Finance Act 2020.
12
B. COMPONENT 2: ACCELERATING AND EXPANDING DIGITAL REFORMS AND
TRANSFORMATION
This component of the Irish recovery and resilience plan contributes to addressing the challenges of
the digital transformation by supporting the digitalisation of public services and companies, and
improving digital skills.
The objective of the component is to accelerate and expand the country’s digital transformation by
supporting the digitalisation of enterprises, addressing the risk of the digital divide, including in the
education sector, enhancing digital skills, and supporting the development of digital infrastructure
and the delivery of digital public services.
The component supports addressing the country-specific recommendations on investment in the
digital transition and digital infrastructure, as well as addressing the risk of digital divide, including
in the education sector (country-specific recommendation 3 in 2019, and country-specific
recommendations 2 and 3 in 2020).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
B.1. Description of the reforms and investments for non-repayable financial support
Investment: 2.1 Construction of a Government data centre
The objective of the measure is to deliver a high-quality data centre.
The investment consists in the construction of the data centre, including the installation of mechanical
and electrical components.
Investment: 2.2 Digital transformation of Irish enterprise
The objective of the measure is to enhance the digitalisation of businesses in Ireland.
The investment consists of programmes aimed at the digitalisation of companies and the
establishment of Irish European Digital Innovation Hubs.
The investment may receive co-funding from the Digital Europe Programme.
Investment: 2.3 Programme to provide digital infrastructure and funding to schools
The objective of the measure is to ensure that learners of primary and post-primary schools are
equipped with appropriate digital skills. The measure contributes to addressing regional and digital
divide and disparities in Ireland.
The investment consists of two sub-measures in the digital area in schools. The first sub-measure
(2.3.1 Digital Infrastructure and Funding to Schools – Connectivity) shall provide high-speed
broadband connectivity for primary schools, and the second one (2.3.2 Digital Infrastructure and
13
Funding to Schools – ICT infrastructure) shall fund the access to ICT infrastructure, notably by
supporting schools to provide digital devices and software to disadvantaged students.
The investment shall be completed by 30 September 2022.
Investment: 2.4 Online response option for the census
The objective of the measure is to enable digital submission of census returns.
The investment consists of the delivery of a data collection system that supports the online submission
of census information.
Investment: 2.5 Installation of compute notes
The objective of the measure is maximise the benefit from 5G technologies for public administrations.
The investment consists of the installation of at least 18 compute nodes.
Investment: 2.6 Suite of e-Health projects
The objective of the measure is to support the digitalisation of the Irish healthcare system.
The investment consists of the building and configuration of the core technical IT functionality for a
digital hospital ePharmacy solution and going live of an integrated financial management system in
at least 46 hospitals or national functions or community health organisations.
Reform: 2.7 Addressing the digital divide and enhancing digital skills
The objective of the measure is to support digital transformation of Irish education and training at all
levels (schools, tertiary, lifelong learning), mainstream essential digital skills across all settings, and
address the risk of a digital divide.
The reform consists of: (i) a Digital Strategy for Schools 2021-2027 that shall aim to realise the
potential of digital technologies in teaching, learning and assessment; (ii) a 10 Year Adult Literacy,
Numeracy and Digital Literacy Strategy to help individuals build their digital literacy; (iii) a measure
to increase the number of learners recorded as having graduated with high level ICT skills in the SRS,
AMS and QBS government databases; and (iv) a measure to support the access to ICT devices,
notably by enabling further and higher education institutions to provide laptops to disadvantaged
students.
The reform shall be completed by 31 December 2022.
14
B.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for targets) Indicative timeline
for completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
53 2.1
Construction of
a Government
data centre
Milestone Signature of the
contract for the
building of the
data centre
facility
Signature of the
contract
- - - Q1 2022 The contract awarding the building
construction, mechanical and electrical fit out
of the data centre shall have been signed.
54 2.1
Construction of
a Government
data centre
Milestone Construction of
the data centre
Construction of
the building
- - - Q2 2025 The building shall have been constructed. The
mechanical and electrical components of the
data centre shall have been installed.
The data centre design shall comply with the
European Code of Conduct on data Centre
Energy Efficiency.
56 2.2
Digital
transformation
of Irish
enterprise
Milestone Launch of calls
for proposals
Publication of
calls for
proposals
- - - Q2 2022 The initial calls for proposals by Enterprise
Agencies for all elements of the programme
(such as the voucher schemes) shall have been
published. with terms of reference including
eligibility criteria that ensure that the selected
projects comply with the ‘Do no significant
harm’ Technical Guidance (2021/C58/01)
through the use of an exclusion list and the
requirement of compliance with the relevant
EU and national environmental legislation.
57 2.2
Digital
transformation
of Irish
enterprise
Milestone European
Digital
Innovation
Hubs
established
The European
Digital
Innovation
Hubs are
considered
established
- - - Q3 2022 At least two European Digital Innovation
Hubs (EDIH) under the European
Commission’s Digital Europe Programme to
drive the digital transformation of SMEs, the
public service, and the economy more widely
shall have been established.
15
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for targets) Indicative timeline
for completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
Four Irish EDIHs shall have been designated
to go forward to the Commission restricted
call for the EU-wide network.
58 2.2
Digital
transformation
of Irish
enterprise
Target Digital
transition
funding passed
for payment
- EUR 0 23 500 000 Q2 2026 At least EUR 23 500 000 shall have been
passed for payment to companies.
59 2.3.1
Digital
Infrastructure
and Funding to
Schools -
Connectivity
Target Connection of
schools to
broadband
network
- Number 0 750 Q2 2022 The Retail Service Providers shall have
installed routers in at least 750 primary
schools. These schools shall have been
connected to HEAnet schools broadband
network.
60 2.3.1
Digital
Infrastructure
and Funding to
Schools –
Connectivity
Target Connection of
schools to
broadband
network
- Number 750 990 Q3 2022 The Retail Service Providers shall have
installed routers in at least 990 primary
schools. These schools shall have been
connected to HEAnet schools broadband
network.
61 2.3.2
Digital
Infrastructure
and Funding to
Schools – ICT
infrastructure
Milestone Publication of
the circular to
schools to
communicate
the funding
criteria
Publication of
the circular to
schools
- - - Q3 2021 The funding criteria and mechanisms of the
programme shall have been finalised and
communicated to schools through the
publication of a circular for schools.
62 2.3.2
Digital
Infrastructure
and Funding to
Target Funding issued
to primary and
post-primary
schools
- Number 0 3 415 Q4 2021 At least 3 415 primary and post-primary
schools shall have received the funding for
access to ICT infrastructure.
Schools shall receive funding based on the
profile of the school, including socio-
16
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for targets) Indicative timeline
for completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
Schools – ICT
infrastructure
economic factors, to target learners at risk of
educational disadvantage.
63 2.4
Online response
option for the
census
Milestone The pilot for the
online data
collection is
tested for
verification of
feasibility
Testing of the
pilot of the
online data
collection
system
- - - Q3 2022 A pilot shall have been implemented and
executed to test the online data collection
concept. It shall involve the completion of the
development and implementation of a pilot
online census system and the execution of
tests to verify the feasibility of progressing
towards a full online census.
65 2.4
Online response
option for the
census
Milestone
Delivery of a
data collection
system for
online
submission of
census
information
- - - - Q2 2026 A data collection system for online submission
of census information is delivered.
67 2.5
Installation of
compute notes
Target Installation of
compute nodes
- Number 0 18 Q4 2024 Extracts from the national low latency
platform (NLLP) management system
confirming that at least 18 compute nodes
have been installed.
69 2.6.1
Suite of e-health
projects -
ePharmacy
Milestone Award of the
contracts for
ePharmacy
systems
Award of the
contracts for the
procurement of
a digital
pharmacy
system for
hospitals
(ePharmacy)
- - - Q3 2021 The procurement process for ePharmacy shall
have been completed with supplier contracts
signed.
70 2.6.1 Milestone Completion of
building and
Completion of
building and
configuration
- - - Q4 2023 The building and configuration of the core
technical IT functionality for a digital hospital
17
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for targets) Indicative timeline
for completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
Suite of e-health
projects -
ePharmacy
configuration of
ePharmacy
ePharmacy solution shall have been
completed.
72 2.6.2
Suite of e-health
projects -
integrated
financial
management
system
Milestone Completion of
building and
configuration of
the integrated
financial
management
system
Completion of
building and
configuration of
the integrated
financial
management
system
- - - Q4 2021 The design, building and configuration of the
integrated financial management system shall
have been completed in preparation for system
testing.
73 2.6.2
Suite of e-health
projects -
integrated
financial
management
system
Target Launch of the
integrated
financial
management
system
- Number 0 46 Q4 2025 Stage gate reports shall show that the
integrated financial management system has
gone live in at least 46 hospitals or national
functions or community health organisations.
74 2.7
Addressing the
digital divide
and enhancing
digital skills
Milestone Publication of
Digital Strategy
for schools
Publication of
the new Digital
Strategy for
schools
- - - Q4 2021 The Digital Strategy for schools shall have
been published. It shall outline the policy of
the Department of Education to embed the use
of digital technologies in teaching, learning
and assessment in the Irish school system,
including policy objectives and priorities, and
actions that shall be undertaken to achieve the
required outcomes in accordance with the
objectives.
75 2.7
Addressing the
digital divide
and enhancing
digital skills
Target Increase of
graduates with
high level ICT
skills
- Number - 10 900 Q4 2022 At least 10 900 learners shall be recorded as
having graduated in 2021 with high-level ICT
skills in the SRS, AMS and QBS government
databases. These skills shall be defined as
NFQ Level 6 or above.
18
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for targets) Indicative timeline
for completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
76 2.7
Addressing the
digital divide
and enhancing
digital skills
Milestone Publication of
10 Year
Strategy on
adult skills
Publication of
the 10 Year
Adult Literacy,
Numeracy and
Digital Literacy
Strategy
- - - Q3 2021 A 10 Year Adult Literacy, Numeracy and
Digital Literacy Strategy shall have been
adopted and published. It shall set targets for
basic digital literacy acquisition.
77 2.7
Addressing the
digital divide
and enhancing
digital skills
Target Disadvantaged
students
equipped with
ICT devices
- Number 0 20 000 Q4 2021 At least 20 000 laptops shall have been
provided to disadvantaged students at further
and higher education.
The laptop specifications shall have been
drawn up in conjunction with subject matter
experts from higher or further education
institutions, and the devices shall be suitable in
the context of higher and further education
provision.
19
C. COMPONENT 3: SOCIAL AND ECONOMIC RECOVERY AND JOB CREATION
This component of the Irish recovery and resilience plan contributes to addressing the following
challenges: (i) the need to foster activation strategies; (ii) the need to address skill shortages and
prepare the workforce for the green and digital transitions; (iii) the need to lower regulatory barriers
to entrepreneurship; (iv) the need to strengthen the anti-money laundering framework; (v) the need
to address features of the tax system that facilitate aggressive tax planning; (vi) the need to fully
implement pension reform plans; (vii) the need to address shortages in social housing supply and
improve housing affordability; and (viii) the need to improve the accessibility, resilience, and cost-
effectiveness of the healthcare system.
The objectives of the component are: (i) keeping those who are unemployed close to the labour
market; (ii) equipping the Irish workforce with the necessary future-oriented skills that are required
to boost the innovation and productivity of the small and medium-sized enterprise (SME) sector and
skills in support of climate action; and (iii) contributing to strengthening the overall social and
economic policy framework to help create an environment that helps maximise investments in
activation support and upskilling.
The component contributes to addressing the country-specific recommendations related to
employment through active integration support and upskilling (country-specific recommendations 2
in 2019 and 2020), regulatory barriers to entrepreneurship (country-specific recommendation 3 in
2019), anti-money laundering (country-specific recommendation 4 in 2020), aggressive tax planning
(country-specific recommendations 1 in 2019, and 4 in 2020), pensions (country-specific
recommendation 1 in 2019), social and affordable housing (country-specific recommendations 3 in
2019, and 2 in 2020) and healthcare (country-specific recommendations 1 in 2019 and 2020).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
C.1. Description of the reforms and investments for non-repayable financial support
Investment: 3.2 Solas Recovery Skills Response Programme
The objective of the measure is to support the reskilling and upskilling of workers.
The investment consists in reaching at least 85 567 enrolments in the SOLAS Green Skills Action
Programme and the Skills to Compete Initiative.
Investment: 3.3 Technological Universities Transformation Fund
The objective of the measure is to build capacity in education and training in technological
universities.
The investment consists in projects under a dedicated TU Education & Training Reforms programme.
Reform: 3.4 Reducing Regulatory Barriers To Entrepreneurship
The objective of the measure is to remove unnecessary regulatory obstacles for SMEs when it comes
to establishing and growing their business.
20
The reform consists in the design, implementation, and verification of application of the SME test.
The SME test shall contain four steps for policymakers to consider: (i) SME stakeholder consultation,
(ii) identification of affected businesses, (iii) measurement of the impact on SMEs, and (iv)
assessment of alternative mechanisms and mitigating measures. In addition, the reform consists in
the publication of a project report on the development of a single SME Portal to provide assistance
and supports for SMEs.
The reform shall be completed by 31 March 2023.
Reform: 3.5 Anti-Money Laundering
The objective of the measure is to reinforce Ireland’s anti-money laundering framework.
The reform consists in the publication of a sectoral anti-money laundering/counter financing of
terrorism risk assessment of trust or company service providers (TCSPs), the reinforcement of the
Anti-Money Laundering Compliance Unit (AMLCU) staff in the Department of Justice, a review
report to government on the feasibility of amending the primary legislation to expand the regulatory
toolkit to include an administrative financial sanctions regime and entry into force of legal act(s)
introducing an administrative financial sanctions regime.
Reform: 3.6 Aggressive Tax Planning
The objective of the measure is to apply preventative measures to limit opportunities for aggressive
tax planning and in particular double non-taxation by means of outbound payments.
The reform consists of: (i) an amendment to the legislation on capital allowances on intangible assets,
guidance on the corporate tax residency reform and the entry into force of enhanced Controlled
Foreign Company rules. In respect of outbound payments, the reform also includes (ii) the publication
of economic analysis by an independent external contractor on the impact of recent reforms affecting
payment flows; (iii) a public consultation on the possibility of introducing measures on outbound
payments; and (iv) the entry into force of legislation to prevent double non-taxation applying to
outbound payments towards jurisdictions on the EU list of non-cooperative jurisdictions, no-tax, and
zero-tax jurisdictions. These legislative measures shall include withholding taxes or non-deductibility
of outbound payments. In the case of dividends, measures shall include withholding taxes since
dividends cannot be deducted.
The reform shall be completed by 31 March 2024.
Reform: 3.7 Pensions
The objective of the measure is to simplify and harmonise the supplementary pension landscape.
The reform consists of legislative measures that shall support the harmonisation of the tax treatment
of employer contributions and help simplify the drawdown process. A first measure consists in
removing a rule which prohibits transfer from second pillar occupational schemes to third pillar
personal retirement savings accounts (PRSAs), where the individual has more than 15 years
qualifying service. A second measure includes removing the benefit-in-kind charge on employer
contributions to an employee’s pension. A third measure is the potential abolition of the ‘approved
minimum retirement fund’.
The reform shall be completed by 31 December 2022.
21
Reform: 3.8 Increasing the provision of social and affordable housing
The objective of the measure is to increase the supply of social and affordable housing.
The reform consists in the entry into operation of the Land Development Agency (LDA) as
commercial state agency as provided under the LDA Act. It also consists in the entry into force of the
Affordable Housing Act sections related to the affordable purchase scheme for homes on public lands,
the cost rental scheme and equity support scheme.
It is expected that this measure does not do significant harm to environmental objectives within the
meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the
measure and the mitigating steps set out in the recovery and resilience plan in accordance with the
DNSH Technical Guidance (2021/C58/01). In particular, at least 70% (by weight) of the non-
hazardous construction and demolition waste (excluding naturally occurring material referred to in
category 17 05 04 in the European List of Waste established by Decision 2000/532/EC) generated on
the construction site shall be prepared for re-use, recycling and other material recovery, including
backfilling operations using waste to substitute other materials, in accordance with the waste
hierarchy and the EU Construction and Demolition Waste Management Protocol.
The reform shall be completed by 31 March 2022.
Reform: 3.9 Health
The objective of the measure is to progress on the implementation of the Sláintecare reform
programme to contribute to achieving a universal single-tier healthcare system where everyone has
equal access to services based on need irrespective of ability to pay.
The reform consists in implementing the Sláintecare Consultant Contract. The Sláintecare Consultant
Contract shall be a ‘public only’ contract of employment for consultants, with no provision for any
private practice, on or offsite, and shall introduce increased salary over existing new entrant salary
levels. The reform also consists in 96 Community Health Networks (CHNs) having accepted referrals
from general practitioners. Finally, it also consists in at least 430 000 patients having received a
review under the Chronic Disease Management Structured Treatment Programme.
The reform shall be completed by 31 December 2023.
22
C.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Indicative
timeline for
completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
80 3.2
Solas Recovery
Skills Response
Programme
Milestone Development of
skill provision
opportunities
under the ‘Skills
to Compete’
programme
Skills provision
opportunities
available for
learners to book
their place
- - - Q3 2021 ‘Skills to Compete’ skill provision opportunities shall
have been made available for booking. They shall
include opportunities in the areas of (i) digital skills,
(ii) employability (transversal) skills and (iii) specific
sector skills.
81 3.2
Solas Recovery
Skills Response
Programme
Milestone Development of
green skills
provision and
modules
opportunities
Green skills
modules and
provision
opportunities are
available for
enrolment
- - - Q4 2021 Green skills modules and provision opportunities shall
have been made available for booking. They shall cover
at least specific skills areas in Near Zero Emission
Building and retrofit and a suite of green skills for
upskilling and re-skilling. In particular, opportunities
shall include specific skills training which may also
enable the application of standards higher than NZEB.
Compliance with the DNSH Technical Guidance
(2021/C58/01) shall be ensured by the exclusion of the
following activities from the modules and provision
opportunities:
- Activities linked to disposal of waste in landfill or
incinerators that may cause harm to the environment,
- Activities related to fossil fuel (however, it is noted
that skills provision activities may target the re-skilling
of peat-based plant workers with a view to allow them
to take part in different types of activities not covered
by this exclusion list), and
- Activities where the long-term disposal of waste may
cause long-term harm to the environment.
82 3.2
Solas Recovery
Skills Response
Programme
Target Enrolments of
learners in the
Green Skills
Action
Programme and
- Number 0 85 567 Q4 2024 The SOLAS Green Skills Action Programme and the
Skills to Compete Initiative shall reach at least 85 567
enrolments of learners, out of which at least 50% of
enrolments under the Skills to Compete Initiative shall
be by female learners.
23
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Indicative
timeline for
completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
the Skills to
Compete
Initiative
84 3.3
Technological
Universities
Transformation
Fund
Milestone Project grants
awarded under
the Education
and Training
Reforms
programme
Project grant
agreements are
signed by
successful
applicants
- - - Q1 2022 All grant agreements under the Education and Training
Reforms programme shall have been signed by
successful applicants, in compliance with the ’Do no
significant harm’ Technical Guidance (2021/C58/01)
through the use of an exclusion list and the requirement
of compliance with the relevant EU and national
environmental legislation. Each grant agreement shall
include the financial amount allocated to the successful
applicant (technological university (TU) or TU
development consortium) and details of the project and
timeline. Each proposal shall have clearly demonstrated
how gender equality and equal opportunities have been
considered in constructing the application, the specific
actions that shall be taken, the provision of gender and
equality disaggregated data on the beneficiaries of
measures, and how these actions shall align with
institutional gender action plans.
Each grant agreement shall specify that the Higher
Education Authority shall make stage payments subject
to the achievement of deliverables and criteria for
approved projects.
Projects shall fall under one of the following
categories:
- staff skills and development,
- curricular and teaching and learning reform,
- skills for regional development and for SME,
enterprise and social engagement, - digital and enabling infrastructure, - nationally shared TU digital services.
24
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Indicative
timeline for
completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
85 3.3
Technological
Universities
Transformation
Fund
Milestone Approval of
project reports
Project reports
approved by the
Higher Education
Authority
- - - Q4 2024 The Higher Education Authority shall have issued
letters to the Higher Education Institutes in the National
Technological University Transformation for Recovery
and Resilience (NTUTORR) consortium confirming the
approval of the project reports under the Education and
Training Reforms Programme.
86 3.3
Technological
Universities
Transformation
Fund
Target Staff members
of all five
Technological
Universities
having
participated in
upskilling and
development
activities
- Number 0 4 000 Q2 2024 At least 4 000 staff members coming from all five
technological universities shall have participated in
upskilling and development activities related to (i) staff
skills and development, (ii) curricular and teaching and
learning reform, (iii) skills for regional development
and for SME, enterprise and social engagement, (iv)
digital and enabling infrastructure, and (v) nationally
shared technological universities’ digital services.
87 3.3
Technological
Universities
Transformation
Fund
Target Students of all
five
technological
universities
having
benefitted from
training or
learning
activities
- Number 0 9 600 Q2 2024 At least 9 600 students coming from all five
technological universities shall have participated in
training or learning activities related to (i) curricular
and teaching and learning reform, (ii) skills for regional
development and for SME, enterprise and social
engagement, (iii) digital and enabling infrastructure,
and (iv) nationally shared technological universities’
digital services.
88 3.4
Reducing
Regulatory
Barriers To
Entrepreneurship
Milestone Publication of a
programme for
the
implementation
of the SME Test
and
communication
to all
Publication of a
programme of
actions and
communication
on
implementation
of the SME Test
issued to all
- - - Q1 2022 A programme of actions for the implementation of the
SME Test, with the objective of removing unnecessary
regulatory obstacles for SMEs, shall have been
published. The programme shall specify a clear
timeline and objectives for the SME test. A Communication on implementation of the SME Test
shall also have been issued to all Government
departments, which shall have requested that the SME
Test be fully applied on all relevant legislation.
25
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Indicative
timeline for
completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
Government
departments
Government
Departments
89 3.4
Reducing
Regulatory
Barriers To
Entrepreneurship
Milestone Implementation
of all identified
actions to ensure
a consistent
uptake of the
SME Test across
Government
Implementation
of all identified
actions to ensure
a consistent
uptake of the
SME Test across
Government,
including the
establishment of
a network and
reporting
framework
- - - Q2 2022 All actions identified in the programme of actions set
out in Milestone 88 shall have been implemented
according to the timeline defined in that programme. A network shall have been established and shall include
a nominated member from each Government
Department, unless an appropriate justification was
given by a particular Department for not nominating a
member. A reporting framework shall have been
established and shall allow for the monitoring of
application of the SME Test across Government.
90 3.4
Reducing
Regulatory
Barriers To
Entrepreneurship
Target Government
Departments
having applied
the SME test
- Number 05 Q1 2023 At least five Government Departments shall have
applied the SME Test at least once in 2022. This shall
be evidenced by the data on the application of the SME
Test published on a dedicated centralised website.
91 3.5
Anti-Money
Laundering
Target Inspections of
Trust or
Company
Service
Providers
(TCSPs) carried
out by the Anti-
Money
Laundering
Compliance Unit
(AMLCU)
- Number 0 120 Q4 2021 At least 120 inspections of TCSPs (either onsite or
remotely) shall have been carried out by AMLCU
regulatory investigators. AMLCU shall have recruited
at least two additional staff in 2021, including at least
one with specialist skills in forensic accounting, to
assist with the supervision and management of TCSPs.
Inspections shall have considered legal obligations of
TCSPs including: scope of the authorisation; business
risk assessment; customer risk assessment; policies and
procedures; staff training and instruction; customer due
diligence and beneficial ownership of clients;
suspicious transaction reporting. Following an inspection, the TCSP shall have been
rated as high risk, medium- high risk, medium- low risk
26
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Indicative
timeline for
completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
or low risk and this shall inform the level of future
inspections.
92 3.5
Anti-Money
Laundering
Milestone Review of the
Regulatory
enforcement
toolkit under the
Criminal Justice
(Money
Laundering and
Terrorist
Financing) Act
2010
Review of the
Regulatory
enforcement
toolkit under the
Criminal Justice
(Money
Laundering and
Terrorist
Financing) Act
2010, including
recommendations
on expanding the
toolkit to include
an administrative
financial
sanctions regime
- - - Q4 2021 The review report on the feasibility of amending the
primary legislation to expand the regulatory toolkit to
include an administrative financial sanctions regime,
including recommendations towards such an expansion
of the regulatory toolkit where considered feasible,
shall have been submitted by the working group to
Government.
93 3.5
Anti-Money
Laundering
Milestone Publication of an
anti-money
laundering /
counter
financing of
terrorism
Sectoral Risk
Assessment of
Trust or
Company
Service
Providers
(TCSPs)
Publication of an
anti-money
laundering /
counter financing
of terrorism
Sectoral Risk
Assessment of
Trust or
Company Service
Providers
(TCSPs)
- - - Q1 2022 An anti-money laundering / counter financing of
terrorism Sectoral Risk Assessment of Trust or
Company Service Providers (TCSPs) by the Anti-
Money Laundering Steering Committee (AMLSC)
shall have been published. The analysis in the risk
assessment shall be based on responses received to a
detailed questionnaire issued to all relevant TCSP
supervisors. The methodology applied in this
assessment shall be the methodology recommended by
the European Commission, as applied in the European
Commission’s supra-national risk assessment.
94 3.5 Milestone Entry into force
of legal act(s)
Provision in the
legal act(s)
- - - Q2 2026 Legal act(s) shall have entered into force introducing an
administrative financial sanctions regime covering, at a
27
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Indicative
timeline for
completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
Anti-Money
Laundering
introducing an
administrative
financial
sanctions regime
indicating the
entry into force
of the legal act(s)
minimum, Trust or Company Service Providers for
which the Minister for Justice, Home Affairs and
Migration is the competent authority.
95 3.6
Aggressive Tax
Planning
Milestone Amendment of
capital
allowances on
intangible assets
Provision in the
legislation
indicating the
entry into force
of the legislation
- - - Q3 2020 Legislation shall have entered into force. It shall have
amended capital allowances on intangible assets to
provide that all assets acquired from October 2020 are
fully within the scope of balancing charge rules in line
with international best practice.
96 3.6
Aggressive Tax
Planning
Milestone Corporate Tax
residency reform
and enhanced
controlled
foreign
companies
(CFC) rules
applying to the
list of non-
cooperative
jurisdictions
Publication of a
circular and
provision in the
legislation
indicating the
entry into force
of the legislation
- - - Q1 2021 Publication of a circular concerning the amendment of
Ireland’s corporate tax residence rules to prevent Irish
incorporated companies from being stateless for tax
purposes and to shut down structures (such as the so-
called ‘Double Irish’) that were designed to exploit
gaps in US anti-avoidance rules. Legislation shall have
enhanced CFC rules to apply to the list of non-
cooperative jurisdictions, exceeding the minimum
requirements for ATAD in Part 35B of the Taxes
Consolidation Act, 1997, concerning controlled foreign
companies (‘CFCs’). Section 835YA shall disapply
section 835T (the Effective tax rate exemption), section
835U (the Low profit margin exemption) and section
835V (the Low accounting profit exemption) so that an
Irish resident company with a CFC resident in a
jurisdiction that is included on the EU Code of Conduct
list of non-cooperative jurisdictions for tax purposes in
an accounting period of the CFC may not avail of the
aforementioned exemptions.
97 3.6
Aggressive Tax
Planning
Milestone Economic
analysis on
outbound
payment flows
and recent
Publication of
economic
analysis on
outbound
payment flows
- - - Q4 2021 The economic analysis by an independent external
contractor shall have been published. It shall have
examined payment flows (including interest, royalties
and dividends to/from EU Member States and non-EU
jurisdictions including offshore financial centres) and
28
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Indicative
timeline for
completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
reforms and
public
consultation on
measures
applying to
outbound
payments
and recent
reforms and
publication of
public
consultation
summary on
measures
applying to
outbound
payments
the practical impact of the implementation of recent
reforms to Ireland’s corporate tax code, and key
reforms in other jurisdictions notably the United States,
on these flows.
Public consultation shall also have taken place on the
possibility of introducing measures applying to
outbound payments and shall have been published on
Department of Finance website. The consultation shall
have been opened for stakeholder input for a period of
at least six weeks. Measures considered in the public
consultation shall have included the application of
withholding taxes and the introduction of non-
deductibility of outbound payments.
98 3.6
Aggressive Tax
Planning
Milestone Legislation
applying to
outbound
payments to
prevent double
non-taxation
introduced
Provision in the
legislation
indicating the
entry into force
of the legislation
- - - Q1 2024 Legislation shall have entered into force. It shall apply
to outbound payments (interests, royalties and
dividends) to prevent double non-taxation, also
applying beyond countries listed on the EU list of non-
cooperative tax jurisdictions, including all no-tax and
zero-tax jurisdictions. Measures shall include
withholding taxes or non-deductibility of outbound
payments. In the case of dividends, measures shall
include withholding taxes since dividends cannot be
deducted.
99 3.7
Pensions
Milestone Report on
supplementary
pension
landscape
Publication of
report by the
Interdepartmental
Pensions Reform
and Taxation
Group to help
simplify and
harmonise the
supplementary
- - - Q4 2020 A report by the Interdepartmental Pensions Reform and
Taxation Group shall have been published. It shall have
presented a number of recommendations on how to
advance the goal of simplifying and harmonising the
supplementary pension landscape.
29
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Indicative
timeline for
completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
pension
landscape
100 3.7
Pensions
Milestone Legislative
measures to
simplify and
harmonise the
supplementary
pension’s
landscape
Provision in the
legislation
indicating the
entry into force
of the legislation
- - - Q4 2022 Legislation shall have entered into force taking into
account the following specific recommendations of the
report mentioned in milestone 99: (i) it shall remove a
rule which prohibits transfers from second pillar
occupational schemes to third pillar personal retirement
savings accounts (PRSAs), where the individual has
more than 15 years qualifying service; (ii) it shall
remove the benefit-in-kind charge on employee’s
pension; and (iii) it shall abolish the ‘approved
minimum retirement fund’. This shall support the
harmonisation across pension
products and occupational pension schemes, including
the tax treatment of employer contributions to
employees’ pensions, and shall also contribute to the
simplification of the drawdown process
101 3.8
Increasing The
Provision Of
Social And
Affordable
Housing
Milestone Entry into
operation of the
LDA as a
commercial state
agency
Entry into
operation of
LDA as
commercial state
agency
- - - Q4 2021 The Land Development Agency Bill shall have entered
into force and the Land Development Agency (LDA)
shall have been established as a Designated Activity
Company under the Companies Act.
The purposes of the LDA shall include to increase the
supply of housing in the State and in particular social
and affordable housing.
It is expected that this measure does no significant
harm to environmental objectives within the meaning
of Article 17 of Regulation (EU) 2020/852, taking into
account the description of the measure and the
mitigating steps set out in the recovery and resilience
plan in accordance with the DNSH Technical Guidance
(2021/C58/01).
In particular, the LDA shall ensure compliance with
relevant EU and national environmental legislation, and
30
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Indicative
timeline for
completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
shall require the economic operators carrying out the
construction works to ensure that at least 70% (by
weight) of the non-hazardous construction and
demolition waste (excluding naturally occurring
material referred to in category 17 05 04 in the
European List of Waste established by Decision
2000/532/EC of 3 May 2000 replacing Decision
94/3/EC establishing a list of wastes pursuant to Article
1(a) of Council Directive 75/442/EEC on waste and
Council Decision 94/904/EC establishing a list of
hazardous waste pursuant to Article 1(4) of Council
Directive 91/689/EEC on hazardous waste (notified
under document number C(2000) 1147)) generated on
the construction site shall be prepared for re-use,
recycling and other material recovery, including
backfilling operations using waste to substitute other
materials, in accordance with the waste hierarchy and
the EU Construction and Demolition Waste
Management Protocol.
102 3.8
Increasing The
Provision Of
Social And
Affordable
Housing
Target Homes made
available for sale
through the new
Affordable
Purchase scheme
for homes on
public lands
- Number 0 100 Q3 2023 At least 100 homes shall have been made available for
sale through the Affordable Purchase Scheme for
homes on public lands.
103 3.8
Increasing The
Provision Of
Social And
Affordable
Housing
Target Homes delivered
under the cost
rental scheme
- Number 0 450 Q3 2023 At least 450 homes shall have been completed and
tenanted under the cost rental scheme.
31
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Indicative
timeline for
completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
104 3.8
Increasing The
Provision Of
Social And
Affordable
Housing
Target Homes made
available for sale
to purchasers
who avail of the
equity support
scheme
- Number 0 100 Q3 2023 At least 100 homes shall have been made available for
sale to purchasers who avail of the equity support
scheme.
105 3.9
Health
Milestone Entry into
operation of
Sláintecare
Consultant
Contract
Entry into
operation of
Sláintecare
Consultant
Contract
- - - Q3 2021 The Sláintecare Consultant Contract shall have entered
into operation. It shall include increased salary over
existing new entrant salary levels and new contractual
arrangements for consultants. The contract shall be a
‘public only’ contract of employment, with no
provision for any private practice, on or offsite. The
new contract shall have been applicable to all contracts
issued after 30 September 2021 at the latest. All
existing consultants shall have been offered the
opportunity to switch permanently to the Sláintecare
Consultant Contract, but shall have been able to retain
the option to remain on their existing contract.
106 3.9
Health
Target Community
Health Networks
accepting
referrals from
general
practitioners
- Number 0 96 Q4 2022 A total of 96 Community Health Network (CHN) shall
have accepted referrals from general practitioners.
107 3.9
Health
Target Patients
participating in
the Chronic
Disease
Management
Structured
Treatment
Programme
- Number - 430 000 Q4 2023 The Chronic Disease Management Structured
Treatment Programme shall be expanded to eligible
patients aged 18 years and over.
At least 430 000 patients shall have received a review
under the Chronic Disease Management Structured
Treatment Programme.
32
D. AUDIT AND CONTROL
D.1. Description of the reforms and investments for non-repayable financial support
A repository system for recording, storing and making available all relevant data related to the
implementation of the recovery and resilience plan - the achievement of milestones and targets, data
on final recipients, contractors, subcontractors and beneficial owners - shall be operational before the
first payment request is submitted. Ireland shall submit a dedicated audit report before the first
payment request confirming the effectiveness of the functionalities of the repository system. The audit
report shall be undertaken to analyse any related weaknesses found and corrective actions taken or
planned.
In addition, before making the first payment request under the Recovery and Resilience Facility,
Ireland shall ensure that the administrative capacity of the Implementing Body, as well as the
administrative capacity for the audit body is guaranteed by means of a workload analysis.
The Implementing Body with the objective of strengthening the framework further to prevent, detect,
and correct any serious irregularities such as fraud, conflict of interest, corruption and double funding
shall issue instructions to the Accountable Departments on ex-ante conflict of interests and double
funding checks, on fraud risk assessment and on-the-spot verifications.
Milestone 110 under this measure shall be fulfilled by the time of submission of the second request
for payment to the Commission.
33
D.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Indicative timeline
for completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
108 Monitoring and
implementation
of the plan
Milestone Repository
system for audit
and controls:
information for
monitoring
implementation
of RRF
An audit
report
confirming
repository
system
functionalities
- - - Q4 2021 A repository system for monitoring the
implementation of the RRF shall be in place and
operational before the first payment request.
The system shall include, as a minimum, the
following functionalities:
(a) collection of data and monitoring of the
achievement of milestones and targets;
(b) collect, store and ensure access to the data
required by points (i) to (iii) of point (d) of
Article 22(2) of the RRF Regulation.
109 Monitoring and
implementation
of the plan
Milestone Administrative
capacity of the
Implementing
Body and the
audit body
A report
confirming the
commitment
of resources
for the
Implementing
Body and the
audit body
- - - Q4 2021 The administrative capacity of the
Implementing Body, as well as the
administrative capacity for the audit body shall
be guaranteed by the first payment request by
means of a workload analysis.
110 Monitoring and
implementation
of the plan
Milestone Strengthening
framework to
prevent, detect,
and correct any
serious
irregularities
Issued
instructions
- - - Before
the
second
payment
request
Before
the
second
payment
request
The Implementing Body of the Irish Recovery
and Resilience Plan shall issue instructions to the
Accountable Departments with the objective to
strengthen the framework to prevent, detect, and
correct any serious irregularities such as fraud,
conflict of interest, corruption and double
funding. These instructions shall include, as a
minimum:
(a) Instructions for the Accountable Departments
to conduct ex-ante conflict of interests and
double funding checks through the use of
appropriate national databases and data mining
34
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
targets)
Indicative timeline
for completion Description of each milestone and target
Unit of
measure Baseline Goal Quarter Year
and risk scoring tools. The instructions should
also include which data must be collected and
reported by Accountable Departments from final
recipients;
(b) Instructions for the Accountable Departments
to conduct a fraud risk assessment for their
respective RRF measures;
(c) Clear procedures for on-the-spot
verifications to be performed by the
Accountable Departments.
35
E. REPOWEREU
This component of the Irish recovery and resilience plan is structured around six measures and
contributes to addressing the challenges of the green transition, in particular the need to improve
energy efficiency in buildings, accelerate the development of additional generation capacity from
renewable energy sources, reduce dependency on imported fossil fuels, and improve the availability
and accessibility of net-zero public transportation.
The objective of the REPowerEU chapter of the Irish recovery and resilience plan is to:
- Increase and accelerate the deployment of renewable energy by increasing the production
capacity of sustainable biomethane and accelerating the deployment of offshore wind
energy through the adoption of a policy statement on the establishment of a plan-led
regime, the adoption of a designated maritime area plan, and the commencement of an
auction for development rights to these areas.
- Boost energy efficiency and reducing energy system costs by providing retrofit schemes
to public buildings such as administrative buildings, hospitals and schools, and reducing
primary energy consumption in public buildings.
- Bolster the provision of sustainable and net-zero public transport through the construction
of battery charging infrastructure for the Dublin City Centre to Drogheda line, part of
Ireland’s Core Network under the TEN-T Regulation.
All measures included in the Irish REPowerEU chapter have cross-border or multi-country effects.
Increasing the share of renewable energy sources, either through auctions for offshore renewable
energy sources or supporting the upscaling of a sustainable biomethane industry, has a cross-border
or multi-country dimension because it contributes towards ensuring the security of supply as well as
removing bottlenecks in the energy flows and freeing up excess capacity for interconnection
purposes. Similarly, addressing primary energy consumption and reducing energy demand also
contributes towards cross-border objectives through freeing up capacity, and thereby supply, for other
Member States. Lastly, increasing the availability and accessibility of net-zero public transport in
TEN-T corridors is likely to help reduce the demand for fossil fuels for the purposes of private
transport.
The REPowerEU chapter supports addressing the country-specific recommendations on reducing the
overall reliance on fossil fuels (country-specific recommendation 4.1 in 2022 and 4.1 in 2023) by
accelerating the deployment of renewable energy, in particular offshore wind and sustainable
biomethane, and rationalising the planning and permitting framework for renewables (country-
specific recommendation 4.2 in 2022 and 4.4 in 2023), as well as implementing additional measures
that support energy efficiency in private and public buildings to reduce energy bills and energy system
costs (country-specific recommendation 4.5 in 2023). In addition, through retrofit measures bringing
reductions in public sector energy consumption, the chapter helps addressing the recommendation to
expand public investment for the green transition and energy security (country-specific
recommendation 1 in 2022).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
36
E.1. Description of the reforms and investments for non-repayable financial support
Investment: 5.1 Upscaling a Biomethane Industry in Ireland
The objective of this measure is to boost the production and uptake of sustainable biomethane.
The investment consists of the adoption by the Irish government of a National Biomethane Strategy
and the construction or upgrade of production facilities.
Investment: 5.2 Drogheda Charging Infrastructure
The objective of the investment is to construct rail transport charging infrastructure.
The investment consists of the installation of train-charging infrastructure.
Investment: 5.3 SEAI/HSE Pilot Energy & Decarbonisation Pathfinder
The objective of the investment is to provide energy retrofits for the healthcare sector.
The investment consists of energy efficiency works in at least eight hospitals, care homes or primary
health care buildings.
Investment: 5.4 Expanded School Sector Pathfinder Decarbonisation and Retrofit Programme
The objective of the investment is to renovate all, or sections of, a selection of primary and post-
primary schools and to help deliver the Energy Profile Inventory of Schools programme.
The investment consists of energy efficiency works in at least 32 school buildings.
Investment: 5.5 Retrofit of public building
The objective of this investment is to retrofit a public building.
The measure consists of the retrofitting of a public building.
Reform: 5.6: Offshore Renewable Electricity Support Scheme (ORESS).
The objective of the reform is to accelerate the uptake of offshore renewable energy sources in
Ireland.
The reform consists of the publication of a policy statement by the Irish Government, the approval of
the South Coast Designated Maritime Area Plan, and the publication of the final result of the Tonn
Nua Offshore Renewable Electricity Support Scheme auction.
37
E.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support
Sequential
Number.
Related Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative indicators (for milestones)
Quantitative indicators (for targets)
Indicative
timeline for
completion Description of each milestone
and target Unit of
measure Baseline Goal Quarter Year
111 5.1 Upscaling a
Biomethane
Industry in Ireland
Milestone Strategy for the production
and deployment of
sustainable biomethane
Adoption and
publication of the
Strategy
- - - Q2 2024 The Irish government shall
adopt and publish the National
Biomethane Strategy. The
Strategy shall identify actions to
support the development of the
sustainable biomethane industry.
112 5.1 Upscaling a
Biomethane
Industry in Ireland
Milestone Call for applications for the
construction or upgrade of
biomethane plants
Call for applications
published
- - - Q4 2024 Publication of the call for
applications for grants for the
construction or upgrade of
biomethane plants.
The terms and conditions for the
grant shall require the
compliance with the Renewable
Energy Directive
2018/2001/EU, in particular that
the facilities meet the
sustainability and greenhouse
gas emission savings criteria set
out in Articles 29-31 and the
rules on food and feed-based
biofuels set out in Article 26. It
shall also include the selection
criterion that the traffic of trucks
transporting biowaste shall be
minimised.
113 5.1 Upscaling a
Biomethane
Industry in Ireland
Milestone Construction or upgrade of
biomethane production
capacity
Construction or
upgrade of biomethane
production facilities
- - - Q2 2026 Construction or upgrading of
biomethane production facilities
for a capacity of at least 0.39
terawatt-hours per annum.
38
Sequential
Number.
Related Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative indicators (for milestones)
Quantitative indicators (for targets)
Indicative
timeline for
completion Description of each milestone
and target Unit of
measure Baseline Goal Quarter Year
114 5.2 Drogheda
Charging
Infrastructure
Milestone Award of the contracts for
train charging infrastructure
and stabling works
Award of contracts - - - Q2 2024 The contract for train-charging
infrastructure installation at
Drogheda and the contract for
the stabling works shall have
been awarded.
115 5.2 Drogheda
Charging
Infrastructure
Milestone Train-charging infrastructure Train-charging
infrastructure
- - - Q2 2026 Train-charging infrastructure
shall have been installed.
117 5.3 SEAI/HSE Pilot
Energy &
Decarbonisation
Pathfinder
Milestone Energy efficiency works in
hospitals, care homes or
primary health care
buildings.
Energy efficiency
works
- - - Q2 2026 Estimated primary energy use
shall have been reduced by at
least 30% on average in at least
eight hospitals, care homes or
primary health care buildings.
119 5.4 Expanded
School Sector
Pathfinder
Decarbonisation and
Retrofit Programme
Milestone Energy efficiency works in
school buildings
Energy efficiency
works
- - - Q2 2026 Estimated primary energy use
shall have been reduced by at
least 30% on average in at least
32 school buildings.
121 5.5 Retrofit of
public building
Milestone Retrofitting works in public
building
Retrofitting works - - - Q1 2026 Retrofit works of a public
building with a combined floor
area totalling at least 3 500
square metres, achieving an at
least 30% reduction in estimated
primary energy use.
122 5.6 Offshore
Renewable
Electricity Support
Scheme (ORESS)
Milestone Publication of statement and
approval of South Coast
Designated Maritime Area
Plan
Publication of
statement and approval
of South Coast
- - - Q4 2024 A statement by the Irish
Government shall have been
published, specifying a target of
at least 5 GW of grid connected
offshore wind to be delivered by
39
Sequential
Number.
Related Measure
(Reform or
Investment)
Milestone /
Target Name
Qualitative indicators (for milestones)
Quantitative indicators (for targets)
Indicative
timeline for
completion Description of each milestone
and target Unit of
measure Baseline Goal Quarter Year
Designated Maritime
Area Plan
2030 and setting out the
parameters of the policy.
The South Coast Designated
Maritime Area Plan shall have
been approved.
123 5.6 Offshore
Renewable
Electricity Support
Scheme (ORESS)
Milestone Final Auction Results Publication of Final
Auction Results
- - - Q1 2026 The Final Auction Results shall
have been published.
40
2. ESTIMATED TOTAL COST OF THE RECOVERY AND RESILIENCE PLAN
The estimated total cost of the recovery and resilience plan of Ireland is EUR 1 153 797 007.
SECTION 2: FINANCIAL SUPPORT
1. Financial contribution
The instalments referred to in Article 2(2) shall be organised in the following manner:
1.1. First Instalment (non-repayable support):
Sequential
Number Related Measure (Reform or Investment)
Milestone /
Target Name
95 3.6 Aggressive Tax Planning Milestone Amendment of capital allowances on
intangible assets
47 1.9 Carbon Tax Milestone Carbon tax rate trajectory Legislation
99 3.7 Pensions Milestone Report on supplementary pension
landscape
96 3.6 Aggressive Tax Planning Milestone
Corporate Tax residency reform and
enhanced controlled foreign companies
(CFC) rules applying to the list of non-
cooperative jurisdictions
48 1.9 Carbon Tax Milestone Carbon tax rate increase for 2021
32 1.6 Enhanced rehabilitation of bog areas Milestone Peatlands rehabilitation preliminary
study
43 1.8 Climate Action and Low Carbon
Development (Amendment) Bill 2021 Milestone
Entry into force of Climate Action and
Low Carbon Development
(Amendment) Bill 2021
45 1.8 Climate Action and Low Carbon
Development (Amendment) Bill 2021 Milestone First update of the Climate Action Plan
69 2.6.1 Suite of e-health projects - ePharmacy Milestone Award of the contracts for ePharmacy
systems
76 2.7 Addressing the digital divide and
enhancing digital skills Milestone
Publication of 10 Year Strategy on
adult skills
80 3.2 Solas Recovery Skills Response
Programme Milestone
Publication of all skill provision
opportunities under the ‘Skills to
Compete’ programme
105 3.9 Health Milestone Entry into operation of Sláintecare
Consultant Contract
61 2.3.2 Digital Infrastructure and Funding to
Schools – ICT infrastructure Milestone
Publication of the circular to schools to
communicate the funding criteria
9 1.3 Public Sector Retrofit Pathfinder Project Milestone Commencement of the retrofit works
41
Sequential
Number Related Measure (Reform or Investment)
Milestone /
Target Name
14
1.4.1 Enable Future Electrification through
Targeted Investment in Cork Commuter Rail
- Creation of an additional through-running
line with an additional platform at Kent
Station
Milestone Awarding design contract Kent station
33 1.6 Enhanced rehabilitation of bog areas Target Start of works on first bogs
44 1.8 Climate Action and Low Carbon
Development (Amendment) Bill 2021 Milestone
Adoption of the first three 5-yearly
carbon budgets programme
62 2.3.2 Digital Infrastructure and Funding to
Schools – ICT infrastructure Target
Funding issued to primary and post-
primary schools
72 2.6.2 Suite of e-health projects - integrated
financial management system Milestone
Completion of building and
configuration of the integrated
financial management system
74 2.7 Addressing the digital divide and
enhancing digital skills Milestone
Publication of Digital Strategy for
schools
77 2.7 Addressing the digital divide and
enhancing digital skills Target
Disadvantaged students equipped with
ICT devices
81 3.2 Solas Recovery Skills Response
Programme Milestone
Publication of all Green skills
provision and modules opportunities
91 3.5 Anti-Money Laundering Target
Inspections of Trust or Company
Service Providers (TCSPs) carried out
by the Anti-Money Laundering
Compliance Unit (AMLCU)
92 3.5 Anti-Money Laundering Milestone
Review of the Regulatory enforcement
toolkit under the Criminal Justice
(Money Laundering and Terrorist
Financing) Act 2010
97 3.6 Aggressive Tax Planning Milestone
Economic analysis on outbound
payment flows and recent reforms and
public consultation on measures
applying to outbound payments
101 3.8 Increasing The Provision Of Social And
Affordable Housing Milestone
Entry into operation of the LDA as a
commercial state agency
108 Monitoring and implementation of the plan Milestone
Repository system for audit and
controls: information for monitoring
implementation of RRF
109 Monitoring and implementation of the plan Milestone Administrative capacity of the
Implementing Body and the audit body
37
1.7.1 River Basin Management Plan -
Upgrade of at least 10 small water treatment
plants
Milestone Selection of eligible waste water
treatment plants
53 2.1 Development of a shared Government
data centre Milestone
Signature of the contract for the
building of the data centre facility
84 3.3 Technological Universities
Transformation Fund Milestone
Project grants awarded under the
Education and Training Reforms
programme
88 3.4 Reducing Regulatory Barriers To
Entrepreneurship Milestone
Publication of a programme for the
implementation of the SME Test and
communication to all Government
departments
93 3.5 Anti-Money Laundering Milestone
Publication of an anti-money
laundering / counter financing of
terrorism Sectoral Risk Assessment of
42
Sequential
Number Related Measure (Reform or Investment)
Milestone /
Target Name
Trust or Company Service Providers
(TCSPs)
38
1.7.1 River Basin Management Plan -
Upgrade of at least 10 small water treatment
plants
Milestone Start of the upgrade of small waste
water treatment plants
41
1.7.3 River Basin Management Plan -
Monitoring of biological and physico-
chemical indicators of at least 20 sites
Milestone Publication of sites selected for the
monitoring
49 1.9 Carbon Tax Milestone Carbon tax rate increase for 2022
56 2.2 Digital transformation of Irish enterprise Milestone Launch of calls for proposals
59 2.3.1 Digital Infrastructure and Funding to
Schools - Connectivity Target
Connection of schools to broadband
network
89 3.4 Reducing Regulatory Barriers To
Entrepreneurship Milestone
Implementation of all identified actions
to ensure a consistent uptake of the
SME Test across Government
12 1.4 Enable Future Electrification Through
Targeted Investment in Cork Commuter Rail Milestone
Signature of contract for electric /
battery-electric fleet
Instalment
Amount EUR 323 803 933
1.2. Second Instalment (non-repayable support):
Sequential
Number Related Measure (Reform or Investment)
Milestone /
Target Name
17
1.4.2 Enable future electrification through
targeted investment in Cork commuter rail -
Double tracking of the current single line
between Glounthaune and Midleton
Milestone Submission of environmental impact
assessment
57 2.2 Digital transformation of Irish enterprise Milestone European Digital Innovation Hubs
established
63 2.4 Online response option for the census Milestone The pilot for the online data collection
is tested for verification of feasibility
60 2.3.1 Digital Infrastructure and Funding to
Schools - Connectivity Target
Connection of schools to broadband
network
15
1.4.1 Enable future electrification through
targeted investment in Cork commuter rail -
Creation of an additional through-running
line with an additional platform at Kent
Station
Milestone Construction contracts award
18
1.4.2 Enable future electrification through
targeted investment in Cork commuter rail -
Double tracking of the current single line
between Glounthaune and Midleton
Milestone Construction contract awarded
21
1.4.3 Enable future electrification through
targeted investment in Cork commuter rail -
Re-signalling of the lines
Milestone Main design and build contract
awarded
75 2.7 Addressing the digital divide and
enhancing digital skills Target
Increase of graduates with high level
ICT skills
100 3.7 Pensions Milestone
Legislative measures to simplify and
harmonise the supplementary pension’s
landscape
106 3.9 Health Target Community Health Networks accepting
referrals from general practitioners
43
Sequential
Number Related Measure (Reform or Investment)
Milestone /
Target Name
90 3.4 Reducing Regulatory Barriers To
Entrepreneurship Target
Government Departments having
applied the SME test
50 1.9 Carbon Tax Milestone Carbon tax rate increase for 2023
102 3.8 Increasing The Provision Of Social And
Affordable Housing Target
Homes made available for sale through
the new Affordable Purchase scheme
for homes on public lands
103 3.8 Increasing The Provision Of Social And
Affordable Housing Target
Homes delivered under the cost rental
scheme
104 3.8 Increasing The Provision Of Social And
Affordable Housing Target
Homes made available for sale to
purchasers who avail of the equity
support scheme
110 Monitoring and implementation of the plan Milestone
Strengthening framework to prevent,
detect, and correct any serious
irregularities
Instalment
Amount EUR 115 511 906
1.3. Third Instalment (non-repayable support):
Sequential
Number Related Measure (Reform or Investment)
Milestone /
Target Name
11 1.3 Public Sector Retrofit Pathfinder Project Milestone Retrofit work of the Tom Johnson House
is completed
22
1.4.3 Enable future electrification through
targeted investment in Cork commuter rail -
Re-signalling of the lines
Milestone Acceptance of scheme detailed design
34 1.6 Enhanced rehabilitation of bog areas Target Start of works on additional bogs
40
1.7.2 River Basin Management Plan -
Feasibility studies on at least 20 waste water
treatment plants
Target
Feasibility studies and assessments
assessing opportunities for further
upgrades
70 2.6.1 Suite of e-health projects - ePharmacy Milestone Completion of building and
configuration of ePharmacy
107 3.9 Health Target
Patients participating in the Chronic
Disease Management Structured
Treatment Programme
19
1.4.2 Enable future electrification through
targeted investment in Cork commuter rail -
Double tracking of the current single line
between Glounthaune and Midleton
Milestone Commencement of works Glounthaune-
Midleton line
98 3.6 Aggressive Tax Planning Milestone
Legislation applying to outbound
payments to prevent double non-taxation
introduced
51 1.9 Carbon Tax Milestone Carbon tax rate increase for 2024
52 1.9 Carbon Tax Milestone Carbon tax rate increase for 2025
86 3.3 Technological Universities
Transformation Fund Target
Staff members of all five Technological
Universities having participated in
upskilling and development activities
87 3.3 Technological Universities
Transformation Fund Target
Students of all five technological
universities enrolled in a new or
reformed curriculum or having
benefitted from new or reformed
training or learning activities
44
Sequential
Number Related Measure (Reform or Investment)
Milestone /
Target Name
111 5.1 Upscaling a Biomethane Industry in
Ireland Milestone
Strategy for the production and
deployment of sustainable biomethane
114 5.2 Drogheda Charging Infrastructure Milestone Award of the contracts for train charging
infrastructure and stabling works
Instalment
Amount EUR 240 286 336
1.4. Fourth Instalment (non-repayable support):
Sequential
Number Related Measure (Reform or Investment)
Milestone /
Target Name
16 1.4.1 Enable future electrification through
targeted investment in Cork commuter rail Milestone
Through through-running platform
constructed
67 2.5 Installation of compute nodes Target Installation of compute nodes
85 3.3 Technological Universities
Transformation Fund Milestone Approval of project reports
54 2.1 Construction of a Government data centre Milestone Construction of the data centre
73 2.6.2 Suite of e-health projects - integrated
financial management system Target
Launch of the integrated financial
management system
82 3.2 Solas Recovery Skills Response
Programme Target
Enrolments of learners in the Green
Skills Action Programme and the
Skills to Compete Initiative
112 5.1 Upscaling a Biomethane Industry in
Ireland Milestone
Call for applications for the
construction or upgrade of production
facilities
122 5.6 Offshore Renewable Electricity Support
Scheme (ORESS) Milestone
Publication of policy statement and
approval of South Coast Designated
Maritime Area Plan
Instalment
Amount EUR 249 302 195
1.5. Fifth Instalment (non-repayable support):
Sequential
Number Related Measure (Reform or Investment)
Milestone /
Target Name
39 1.7 River Basin Management Plan - Enhanced
ambition programme Target Waste water treatment plants works
42 1.7 River Basin Management Plan - Enhanced
ambition programme Milestone
Publication of the results of
monitoring
24 1.5 National Grand Challenge Programme Milestone Award of letters of offer for selected
projects
24a 1.5 National Grand Challenge Programme Milestone Launch of calls
27 1.5 National Grand Challenge Programme Milestone Award of letters of offer for selected
projects
20 1.4.2 Enable future electrification through
targeted investment in Cork commuter rail Target
Track installation works between
Glounthaune and Midleton
30 1.5 National Grand Challenge Programme Milestone Award of letters of offer for selected
projects
58 2.2 Digital transformation of Irish enterprise Target Digital transition funding passed for
payment
45
Sequential
Number Related Measure (Reform or Investment)
Milestone /
Target Name
65 2.4 Online response option for the census Milestone
Delivery of a data collection system
for online submission of census
information
23 1.4.3 Enable future electrification through
targeted investment in Cork commuter rail Target Installation of signalling
36 1.6 Enhanced rehabilitation of bog areas Target Rehabilitation works for at least
24 500 hectares
10 1.3 Public Sector Retrofit Pathfinder Project Milestone Retrofit of public buildings
94 3.5 Anti-Money Laundering Milestone
Entry into force of legal act(s)
introducing an administrative
financial sanctions regime
113 5.1 Upscaling a Biomethane Industry in
Ireland Target
Construction or upgrade of
biomethane production capacity
115 5.2 Drogheda Charging Infrastructure Milestone Train-charging infrastructure
117 5.3 SEAI/HSE Pilot Energy &
Decarbonisation Pathfinder Milestone
Energy efficiency works in hospitals,
care homes or primary health care
buildings
119 5.4 Expanded School Sector Pathfinder
Decarbonisation and Retrofit Programme Milestone
Energy efficiency works in school
buildings
121 5.5 Retrofit of public building Milestone Retrofitting works in public building
123 5.6 Offshore Renewable Electricity Support
Scheme (ORESS) Milestone Final Auction Results
Instalment
Amount EUR 224 892 637
46
SECTION 3: ADDITIONAL ARRANGEMENTS
1. Arrangements for monitoring and implementation of the recovery and resilience plan
The monitoring and implementation of the recovery and resilience plan of Ireland shall take place in
accordance with the following arrangements set out in the plan:
• An Implementing Body shall have been created within the Department of Public Expenditure
and Reform. It shall be responsible for the overall strategic monitoring and management of
the plan as well as for the coordination among Irish authorities. The Implementing Body shall
report to the Minister for Public Expenditure and Reform. It shall provide technical and
systems support and communicate at national level to promote and publicise funding from the
RRF.
• The Implementing Body shall also be the body drawing up the requests for payment to the
Commission. Every payment application shall be accompanied by a management declaration
and a summary of audits and controls undertaken by the Independent Audit Body for the plan,
summarising the scope of the controls undertaken, the weaknesses identified, and the
corrective actions undertaken. To that end, the Implementing Body shall collect the results of
audit procedures undertaken by the Independent Audit Body, as well as all cases of serious
irregularities, including cases of fraud or suspicion of fraud, corruption and conflict of
interests, which shall feed into the summary of audits.
• The Internal and EU Audit Unit of the Department of Public Expenditure and Reform shall
be the Independent Audit Body for the plan. The Independent Audit Body shall be responsible
for conducting audits on the achievement of milestones and targets, through an appropriate
sampling methodology. It shall verify the management declaration before each payment
request is sent to the Commission. Risk assessment shall be performed on an ongoing basis
and shall be used as the basis for the audit plan. The Independent Audit Body shall function
professionally, adhering to the Internal Audit Standards (2012) of the Department of Public
Expenditure and Reform and taking account of the Code of Ethics and International Standards
of the Institute of Internal Auditors, in particular, the International Professional Practices
Framework (IPPF). It shall be ensured that the selected sample includes a sufficient number
of measures.
• Accountability for the delivery of a specific measure and the reporting on it shall lie with a
department or another body designated as accountable for that measure, although other
departments or other bodies may also be involved in some aspects of the implementation of
that measure. The plan includes a list of departments and other bodies designated as
accountable for each measure.
• Accountable departments and other bodies shall be required to apply the Public Spending
Code that contains a set of rules, procedures and guidance to ensure value for money in public
expenditure across the Irish Public Service. Accountable departments and other bodies shall
be responsible for meeting all regulatory, monitoring and control requirements, reporting on
their respective milestones and targets, reporting on costs as appropriate, communicating at
project level, and record keeping.
• All responsible departments and bodies as well as the Implementing Body shall be represented
in a Delivery Committee, which shall be established. The Delivery Committee shall meet at
least quarterly. It shall be chaired by the Department of Public Expenditure and Reform, and
deputy co-chaired by the Department of Taoiseach and the Department of Finance, at senior
official level. It shall maintain ongoing oversight over the implementation of the plan and
address issues as they arise.
47
The Delivery Committee shall be tasked with driving measure delivery and provide a forum
for collaboration and coordination across the plan. Issues related both to the implementation
of the plan and to the European Semester shall be subject to close cooperation between the
Department of Public Expenditure and Reform, the Department of Taoiseach and the
Department of Finance.
2. Arrangements for providing full access by the Commission to the underlying data
The Implementing Body, within the Department of Public Expenditure and Reform, shall act as a
single contact point for the Commission. It shall act as a coordinating body for monitoring progress
on milestones and targets, oversee the implementation of control measures, provide confirmation on
the reliability of the data and the progress of measures, and provide reporting and request for
payments.
A dedicated RRF information system, which is under development and subject to a dedicated
milestone (number 108), shall be used by the Implementing Body for the implementation of the plan.
Its core functionalities, or a contingency system with the required core functionalities, shall be in
place by the first payment request. A repository system shall record and store the relevant data related
to the implementation of the recovery and resilience plan, in particular on the achievement of
milestones and targets, data on final recipients, contractors, subcontractors and beneficial owners, by
the first payment request. The Implementing Body shall be able to provide access to the underlying
relevant data to the Commission, the European Anti-Fraud Office (OLAF) and the European Court
of Auditors.
In accordance with Article 24(2) of Regulation (EU) 2021/241, upon completion of the relevant
agreed milestones and targets in Section 1 of this Annex, Ireland shall submit to the Commission a
duly justified request for payment of the financial contribution. Ireland shall ensure that, upon request,
the Commission has full access to the underlying relevant data that supports the due justification of
the request for payment, both for the assessment of the request for payment in accordance with Article
24(3) of Regulation (EU) 2021/241 and for audit and control purposes.