The government has issued the Critical Infrastructure Bill 2026 (Ireland), together with circulars, as a follow-on to the Accelerating Infrastructure Action Plan. Its purpose is to tackle delay, fragmentation and sequencing risks in delivering State infrastructure (meaning any infrastructure that allows the State’s essential facilities and systems to operate effectively, including transport facilities; energy generation, transmission and distribution systems; and water supply, wastewater and waste management systems). The Bill would cover projects and programmes financed through capital investment by, or on behalf of, the State, or by, or on behalf of, a public body (as defined in the Bill). Designation mechanism The government may, by order, designate a specified project or programme as a critical infrastructure project or critical infrastructure programme. Such designation would be on foot of a recommendation from the Minister for Public Expenditure, Infrastructure, Public Service Reform and...

Introduction EU Law analysis: This News Analysis provides a round-up of key developments in the EU during 2025 and looks ahead to what is coming up in 2026 across the EU. For further details of significant developments relevant to EU Law, see: Trackers and horizon scanning (EU Law)—overview. Further updates and analysis are available via our current awareness alerts and highlights. Go to ‘Create Alert’ on your ‘Alerts’ tab and amend your personal settings to subscribe for updates. EU fundamentals What were the key developments in 2025? European Commission 2026 Work Programme On 21 October 2025, the Commission has adopted its 2026 Work Programme, setting out a new plan for Europe’s sustainable prosperity, competitiveness and resilience. Building on its previous efforts under the 2024–2029 Political Guidelines, the 2026 Work Programme aims to strengthen Europe’s technological autonomy, energy security and social cohesion, while driving...

Following our earlier note on Tax Measures to Support the Housing Market within the Finance Bill 2025, this update sets out the final legislative provisions introduced to the Bill after Committee Stage changes. The Bill has now cleared Dáil Éireann and features tax measures to boost housing delivery and regeneration. It outlines definitive provisions now reflected in the finalised legislation, following the Committee Stage. VAT reduction for new apartment sales Budget 2026 confirmed a cut in VAT from 13.5% to 9% on sales of new apartments. Since its initial unveiling, the scope has been broadened to include construction services associated with new apartments. Initially, the relief applied solely to supplying apartments delivered under a social policy. The Bill now provides that from 8 October 2025 to 25 November 2025 the new VAT rate applies to the supply of qualifying new apartments; from 26 November 2025...

Disputes & Investigations—Irish High Court refuses to grant injunction allowing a commercial tenant a ‘free ride’ in Dublin properties In Perfect Stripe Limited t/a Grafter v Fennell & others [2025] IEHC 585, the Commercial Court (Mr Justice Twomey) declined an interim injunction sought by a tenant aiming to retake three Dublin office premises from receivers who had assumed control after more than €3m in rent went unpaid. Key takeaways Another clear signal from the Irish High Court of the premium placed on certainty in leases, ensuring the documents reflect precisely what the parties mean. Non‑payment of reserved rent as and when due poses a substantial obstacle for a tenant seeking to curb the actions of a lawfully appointed receiver over the asset. At the injunction stage, the court gives marked emphasis to the black‑letter terms of the contract, as it cannot determine contested evidential matters at that...