Ireland

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Progress overview

Status

The Department of Enterprise, Tourism and Employment (“DETE”) will oversee the implementation of the ECGT in Ireland. A DETE ministerial brief dated January 2025 provided that an assessment of the directive’s transposition requirements had begun.

In May 2025, the Minister of State at the DETE stated, in her answers to parliamentary questions, that the ECGT would be ‘transposed by officials’ in the DETE by 27 March 2026.

Next steps and timing

The DETE continues to prepare for the transposition of the ECGT into Irish law, and to engage with relevant stakeholders. In its ministerial brief of January 2025, the DETE stated that ‘it is expected that the transposition deadlines will be met’.

Legislative documents

It appears that the formalised legislative documentation (e.g., statutory instruments) associated with the ECGT has not yet been published.

However, the DETE’s ministerial brief of January 2025 is available to view here.

Description

No update.

Key contacts

Daniel Jackson

Dan Jackson Senior Associate E: DanJackson@eversheds-sutherland.com

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teniola ayeni

Teniola Ayeni Associate E: TeniolaAyeni@eversheds-sutherland.com

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Kate Kirk-Murphy Trainee Solicitor E: KateKirkMurphy@eversheds-sutherland.com

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