The Government published NDP 2021-2030, the largest to date, foreseeing ?165 billion of public investment in infrastructure projects over 2021-2030 and setting out Departmental allocations for 2021-2025. An updated project map is available at gov.ie/2040.
Budget 2022 allocates ?11.1 billion under the NDP, along with further non-Exchequer investment. The Minister for Finance also confirmed that Ireland's implementation of the interest limitation rules in the EU Anti-Tax Avoidance Directive will include an exception for "certain long-term infrastructure projects".
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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.