I propose to take Questions Nos. 1 to 22, inclusive, together.
The programme for Government, Our Shared Future, sets out a series of ambitious commitments across social, economic and environmental policy. The Department of the Taoiseach's Statement of Strategy 2025-2028 puts the implementation of the programme for Government central to the mission of the Department and the Cabinet committee structure plays a central role in overseeing the whole-of-government approach to implementing the programme.
Just one year into its five-year life cycle, tangible and substantive progress is being made in implementing commitments across all areas in the programme. For example, housing is a key priority of the Government. We have agreed regulatory reform, tax reductions and an investment of €275 billion over ten years, the largest infrastructure investment in the history of the State. We are targeting the construction of 300,000 homes including 72,000 social homes and 90,000 affordable housing supports. We have agreed reforms to rent pressure zones, strengthening the rights of tenants and stimulating increased investment and development activity. We have reduced VAT on the sale of completed apartments from 13.5% to 9%. There were 36,284 new dwelling completions in 2025, an increase of 20.4% on 2024 and the highest number of completions since the series began in 2018. The number of apartments completed in 2025 was 12,000, up 38.7% from the previous year. There were 18,308 scheme dwelling completions in 2025, an increase of 13.1% from 2024. Close to 6,000 single dwellings were completed in 2025, up 12.5% from the previous year.
In the area of infrastructure, the Government has provided a total public capital investment of €275.4 billion over the period to 2035 under the new national development plan, NDP. The accelerating infrastructure task force and a new infrastructure division are driving wide-ranging reforms that will remove barriers to the delivery of strategic infrastructure. Government has published Ireland’s sixth nitrates action programme underscoring Ireland’s success in retaining the nitrates derogation.
The Government’s pro-enterprise decisions in budget 2026 invest in Ireland’s enterprise base and support job creation, regional development, innovation, tourism and long-term competitiveness. We reduced the VAT rate for food, catering and hairdressers from 13.5% to 9% with effect from 1 July 2026. We increased the research and development tax credit from 30% to 35% which is having a significant impact in inward investment. We revised capital gains tax, increasing the entrepreneur relief lifetime limit threshold from €1 million to €1.5 million. We increased the national minimum wage by 65 cent per hour, a 4.8% increase that directly benefits over 200,000 workers. We extended the special assignee relief programme, SARP, providing income tax relief for persons assigned to work in Ireland from abroad. We also extended relief on foreign earnings to the end of 2030 and increased the limit on the deduction to €50,000 to assist indigenous exporting companies and their employees overseas. We are also committed to implementing action plans on competitiveness and productivity, insurance reform, market diversification and collective bargaining.
In the area of disability, I established the disability unit in the Department of the Taoiseach to bring renewed focus and urgency to disability issues across government. The new national disability strategy was published in the second half of last year. In budget 2026, we approved record investment of €3.8 billion in specialist disability services, an increase of 20%. This funding will support enhanced therapy services and other specialised supports for approximately 45,000 children and the recruitment of additional staff for children’s disability network teams. Funding of €20 million is also being provided for the assessment of need targeted waitlist initiative, delivering approximately 6,000 clinical assessments. We established the new education therapy service and launched a recruitment campaign to put 90 occupational and speech and language therapists into 45 special schools in the 2025-26 school year. We also allocated €3 billion to special education, benefiting approximately 250,000 children in the school system who present with a special educational need.
In terms of child poverty and well-being, in the budget we made significant provisions including a €320 million package for children featuring the largest increase ever in the child support payment, increased income thresholds for the working family payment and the extension of fuel allowance to those on the working family payment, €3.2 million of additional funding to expand the national network of family resource centres and an additional €5 million for Equal Start, a 30% increase. There is an additional €16.5 million to implement a new DEIS strategy and the new DEIS plus scheme.
There is a 22% increase totalling €7.3 million for youth justice supports. The expansion of the income thresholds for the national childcare scheme will reduce the cost of childcare for lower income families.
On migration, we have published a new International Protection Bill to allow for a firm, fair and effective international protection system that aligns with the European Union's migration and asylum pact. We have established a new United Kingdom-Ireland 2030 programme of strategic co-operation to support and strengthen the interaction between Ireland and the UK. We have doubled the resources available to the shared island fund, with a further €1 billion available out to 2035 to foster reconciliation, mutual respect and growth.
On justice, defence and national security, we have established a new ministerial council on national security, which I chair. We have allocated €1.49 billion in defence funding in budget 2026, an increase of 11%. Likewise, justice has a significant allocation of more than €6 billion, €11.5 million of which is for domestic and gender-based violence initiatives. There are many more allocations, but due to time pressure I will not go into them.