ARTICLE
20 January 2026

Procurement Act 2023: Updated Thresholds From 1 January 2026

AC
Arthur Cox

Contributor

Arthur Cox is one of Ireland’s leading law firms. For almost 100 years, we have been at the forefront of developments in the legal profession in Ireland. Our practice encompasses all aspects of corporate and business law. The firm has offices in Dublin, Belfast, London, New York and Silicon Valley.
The Procurement Act 2023, which came into force to update and streamline public procurement processes, sets out clear rules on when contracts must follow their full scope.
Ireland Government, Public Sector
Arthur Cox are most popular:
  • within Law Department Performance, Strategy, Litigation and Mediation & Arbitration topic(s)

The Procurement Act 2023, which came into force to update and streamline public procurement processes, sets out clear rules on when contracts must follow their full scope. A key element of this framework is the financial thresholds that trigger these obligations. The thresholds have changed with effect from 1 January 2026. The changes apply to all procurements which commence on or after 1 January 2026.

The recent revision has resulted in the thresholds being decreased for most contract types. A summary of both the old and new thresholds are set out in the table below. It should be borne in mind when reviewing the below table that the thresholds are inclusive of VAT.

Contract type Old Threshold (prior to 1 January 2026) New Threshold (after 1 January 2026) Change
Works contract £5,372,609 £5,193,000 Reduction by £179,609
Defence & security works £5,372,609 £5,193,000 Reduction by £179,609
Defence & security (other than works, light touch or concession) £429,809 £415,440 Reduction by £14,369
Utilities works £5,372,609 £5,193,000 Reduction by £179,609
Utilities light-touch £884,720 £884,720 Unchanged
Utilities (other than works or light-touch), including goods & services £429,809 £415,440 Reduction by £14,369
Light-touch concession £5,372,609 £5,372,609 Unchanged
Light-touch (other than concession or utilities) £663,540 £663,540 Unchanged
Concession contracts £5,372,609 £5,193,000 Reduction by £179,609
Central government goods / services £139,688 £135,018 Reduction by £4,670
Sub-central government goods / services £214,904 £207,720 Reduction by £7,184

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.

[View Source]

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More