Background

On 25 June the President signed the Critical Infrastructure Act 2026 into law. The Act will come into operation once the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation (the Minister) issues a commencement order.

The Act gives statutory effect to a central commitment in the Accelerating Infrastructure – Report and…

The Irish Government has published its National Student Accommodation Strategy 2026–2035 (the Strategy), setting out a decade-long roadmap to deliver approximately 42,000 additional student beds through a combination of purpose-built student accommodation (PBSA), Rent-a-Room provision, and sustainable commuting measures.

For investors and developers active in the PBSA sector, the Strategy represents one…

The Irish Government has today published “Delivering Homes, Building Communities 2025–2030” (the Plan), its much-anticipated housing strategy that introduces reforms aimed at boosting supply, improving viability and creating a more stable investment environment. While the Plan includes several material changes for PRS investors and developers – particularly those focused on multi-unit apartment…

The Irish Government today published its Budget 2026, which includes a number of taxation measures designed to stimulate housing supply.

Change in VAT rate applicable to the sale of new residential apartments

There is a positive change in relation to the VAT costs arising on the sale of new residential apartments. It has been…

The Irish Government yesterday published its Review of the National Development Plan (NDP), which outlines a record €275.4 billion infrastructure investment programme through to 2035. Central to this is the delivery of 300,000 new homes by 2030, underpinned by significant investment in enabling infrastructure, particularly water, energy and transport.

This note highlights the…

Ireland’s revised National Planning Framework (NPF) was recently approved by the Government, and (subject to Oireachtas approval) will set the strategic vision for Ireland’s growth and development out to 2040.

This is the first revision of the National Planning Framework as required under the Planning and Development Act 2000 (as amended). There is substantial…