

In Summary
Summary
Critical National Infrastructure
Strategic Ambitions
Determination Objectives
Determination Deliverables



1.1. In Summary
1.1.1. The role of Dublin Airport as a critical hub for Ireland’s connectivity is important context for the 2026 review. Citizens need to be able to travel for business, holidays and visiting friends and relatives, export-led growth must be enabled, and the Irish tourism sector needs to be supported. The airport also plays an important role in attracting high value foreign direct investment, which underpins growth in the Irish economy as a whole, and tax receipts for the State.
Delivering the highest level of passenger experience.
Securing resilient and secure airport operations while delivering the high level of service quality that users require.
Timely delivery of the capital programme required to meet future growth. Alongside resilience, investment in airport capacity ahead of future demand is essential to support future connectivity.
Supporting the delivery of the aviation sector’s contribution to meeting Ireland’s sustainability goals.
Maintaining the financeability of Dublin Airport through an appropriately robust charging framework.


1.1.3. Our proposition for Dublin Airport carefully balances these factors against ensuring that charges remain affordable. In so doing, we have considered:
(1) the detriment to connectivity that would result from setting charges below the level required to fund essential operations over the 2027-31 regulatory period; and
(2) areas in which reducing expenditure in the short term will come at the cost of higher charges in the future. Indeed, the recent UK Independent Water Commission’s review of regulatory failings in the England and Wales water sector has illustrated that pressure to keep bills low led to underinvestment over the 2009–24 period, and consequently contributed to the large increase in bills required to expand investment in the recent PR24 price review.
1.1.4. We have sought to ensure our regulatory proposition is ambitious, but also deliverable. It builds upon our recent performance, while reflecting the current outlook over the next regulatory period.
1.1.5. In the rest of this section, we set out our regulatory proposition for the key building blocks, and in particular, how we have developed our proposals in each area to balance connectivity and affordability.
Dublin Airport (2025), ‘Response to IAA July 2025 Issues Paper’, para 2.1.7.
First Revision to the National Planning Framework: https://cdn.npf.ie/wp-content/uploads/Amendments-applied-to-the-NPF.pdf
IWC (2025), ‘Independent Water Commission Final Report’, box 26, accessed on 4 December 2025 at: https://assets.publishing. service.gov.uk/media/687dfcc4312ee8a5f0806be6/Independent_Water_Commission_-_Final_Report_-_21_July.pdf


1.2. Dublin Airport: Critical National Infrastructure
Strategic infrastructure
1.2.1. Dublin Airport is critical national infrastructure and a strategic asset. It enables trade, tourism foreign direct investment and regional development. Furthermore, Dublin Airport facilitates over 35% of Ireland’s trade by value, despite air freight comprising only c.1% of trade volume.
1.2.2. Dublin Airport is covered under Ireland’s Critical Entities Resilience (CER) Regulations (transposing the EU’s Critical Entities Resilience Directive), whereby Dublin Airport is considered critical infrastructure within the transport (Air) sector. Furthermore, the Dublin Airports status is confirmed across all levels of planning policy including the National Planning Framework, the National Development Plan, National Aviation Policy as well as regional and local planning and economic policy. As set out in the National Planning Framework, Ireland is “an island nation and a
small open economy, [relying] heavily on international connectivity to enable export-led growth, support and develop our tourism sector and also to attract high value foreign direct investment”.
National Economic Contribution
1.2.3. Given its reliance on sectors of the economy that depend on high levels of connectivity, Ireland’s ability to continue to grow depends on robust, efficient air connectivity. Over the 2015–23 period, between 40% to 50% of gross value added (GVA) to the Irish economy was driven by growth in Foreign Owned Multinational Enterprise (MNE) dominated sectors (pharmaceuticals, medical devices, electronics and IT services). As set out in the most recent fiscal assessment report by the Irish Fiscal Advisory Council, of the 500,000 jobs created since early 2019, two thirds have been created either in sectors dominated by Foreign Owned MNEs or the


Figure 1 Cumulative change in employment Q1 2019 to Q1 2025, 000s https://cdn.npf.ie/wp-content/uploads/Amendments-applied-to-the-NPF.pdf
An Phríomh-Oifig Staidrimh/Central Statistics Office (2024), ‘Foreign-owned Multinational Enterprises’, 15 November, https://www.cso.ie/en/ releasesandpublications/ep/p-naova/outputandvalueaddedbyactivity2023/foreign-ownedmultinationalenterprises/
Defined as greater than 85% market share. https://www.cso.ie/en/interactivezone/statisticsexplained/nationalaccountsexplained/grossvalueaddedforforeign-ownedmultinationalenterprises/ Irish Fiscal Advisory Council (2025), ‘Fiscal Assessment Report’, June, p. 9, accessed on 29 August 2025 at: https://www.fiscalcouncil.ie/ wp-content/uploads/2025/06/Fiscal-Assessment-Report-June-2025.pdf.
Dublin Airport Regulatory Position 2027 - 2031

1.2.4 A key enabler of the State spending required to create new jobs in Health, Education and Public Administration are corporation tax receipts, which are dominated by contributions by Foreign MNIs. In 2023, 75% of Irish corporation tax receipts received were from US companies. A key enabler of the State spending required to create new jobs in Health, Education and Public Administration are corporation tax receipts, which are dominated by contributions by Foreign MNIs. In 2023, 75% of Irish corporation tax receipts received were from US companies.

Phenomenal levels of excess corporation tax are keeping Ireland in surplus. Without these revenues, there would be a substantial deficit despite a strong economy.
These receipts may increase, but they remain high risk. Just three companies account for the most of the excess corporation tax.
Source: Irish Fiscal Advisory Council (2025), ‘Fiscal Assessment Report’, June, p. 2, accessed on 29 August 2025 at: https://www.fiscalcouncil.ie/wp-content/uploads/2025/06/Fiscal-Assessment-Report-June-2025.pdf
Figure 2. Impact of Corporation tax on the public finances of the Irish State (€bn)

1.2.4. As set out in Dublin Airport’s most recent Vision report, the connectivity created by Dublin Airport is essential to support these and other key sectors for the Irish economy-particularly financial services, tourism and agriculture. Analysis carried out in 2023 found that the airport directly contributes €1.8 billion (bn) in GVA with 19,900 jobs. Accounting for our broader impact, including the channels mentioned above, increases this to €9.6bn in GVA and over 116,000 jobs.
Future Growth Potential
1.2.5. Forecasts suggest passenger volumes could nearly double by 2055. Economic impact could rise to €15.8 billion GVA and 191,600 jobs by 2055 with unconstrained growth . A regulatory framework that enables and delivers continued investment in infrastructure, sustainability, and planning reform is vital.
Irish Fiscal Advisory Council (2025), ‘Fiscal Assessment Report’, June, p. 20, accessed on 29 January 2026 at: https://www.fiscalcouncil.ie/wp-content/uploads/2025/06/Fiscal-Assessment-Report-June-2025.pdf.
Dublin Airport (2023), ‘Planning for the Future Our Vision’, November, pp. 22–23, accessed on 29 January 2026 at: https://www. dublinairport.com/docs/default-source/corporate/91267-dublin-airport-vision-report-final-issue-nov-2023.pdf?sfvrsn=c8afb093_4.
Dublin Airport Regulatory Position 2027 - 2031

19,900 1.8bn 9.6bn Gva. Gva. Jobs

1.3. Strategic Ambitions
Dublin Airport is focused on enabling the following strategic ambitions during the period of the next Determination.
1. We will have the most balanced network in Europe:
2. We will provide effortless travel experiences & rewarding partnerships while ensuring a safe & secure airport:
1. We will have the most balanced network in Europe: Providing, safe, secure, quality air network and connectivity is the first duty of Dublin airport and the lifeblood of international travel, trade and tourism. Ireland needs direct connections, robust schedules and an airline portfolio that offers choice to consumers and the benefits that competition brings to stimulate a market. Sustainability must drive our expectations of airlines regarding their fleet and demonstrably progress towards greener, quieter aircraft. A balanced network means the right balance of airline model, fleet and reach/connectivity.
3. We will take the lead in sustainable transformation in national aviation:
Providing, safe, secure, quality air network and connectivity is the first duty of Dublin airport and the lifeblood of international travel, trade and tourism. Ireland needs direct connections, robust schedules and an airline portfolio that offers choice to consumers and the benefits that competition brings to stimulate a market. Sustainability must drive our expectations of airlines regarding their fleet and demonstrably progress towards greener, quieter aircraft. A balanced network means the right balance of airline model, fleet and reach/connectivity.
We are a people business, a service business; experiences are at the core of everything that we do. We also serve multiple audiences. The experience that these audiences have defines our brand, our reputation and our credentials as an employer. Whether it is a person taking a flight or taking a bus from our airport to their Irish destination, or a business partnering with us, we want these experiences to be consistently easy, efficient and safe. We want to make travelling, buying, communicating and contracting a positive and mutually beneficial experience. We want to do this while ensuring our airport is safe, secure and compliant.
With climate change presenting what is the most significant challenge of our times, we will take responsibility and commit to transformation in how we do our business. From the infrastructure we build, to the processes we design and the solutions we offer, all must be informed by a goal of achieving our sustainability targets. As the primary international gateway and biggest airport on the island of Ireland, we have a unique opportunity and an undeniable responsibility to lead by example. With the support of our teams, we will take a leadership role on behalf of the community and industry to ensure we minimise harm.
2. We will provide effortless travel experiences & rewarding partnerships while ensuring a safe & secure airport: We are a people business, a service business; experiences are at the core of everything that we do. We also serve multiple audiences. The experience that these audiences have defines our brand, our reputation and our credentials as an employer. Whether it is a person taking a flight or taking a bus from our airport to their Irish destination, or a business partnering with us, we want these experiences to be consistently easy, efficient and safe. We want to make travelling, buying, communicating and contracting a positive and mutually beneficial experience. We want to do this while ensuring our airport is safe, secure and compliant.


4. We will innovate and diversify the business to enable commercial success.
Adapting, evolving, and innovating will be essential for our business. Significant parts of our current revenue streams are at risk due to changing market factors and the need to transition to a more sustainable business model. For this reason, the move towards diversification will be a key theme in our strategy. We will be agents of positive change on behalf of our organisation and we will be proactive and brave in seeking new opportunities, business areas and partnerships to secure our future profitability and success.
5. We will provide our employees with an exciting career, not just a job.
Our people are our greatest asset and must be a priority. The drive for potential employees to see long term value and purpose in our brand and the need for us to improve our own employee experience are key drivers within our strategy. As our airport gets busier we also want to ensure we retain staff while building a resilient, sustainable workforce. We want to develop our employee proposition and experience and grow a reputation as an organisation where people can build a diverse and rewarding career.
Our people are our greatest asset and must be a priority.



1.4. Dublin Airports Objectives for the 2026 Determination


The 2026 IAA Determination must serve as the catalyst for connecting Ireland, enabling the creation of the Dublin Hub, & delivering an optimally efficient airport
The 2026 IAA Determination must serve as the catalyst for connecting Ireland, enabling the creation of the Dublin Hub, & delivering an optimally efficient airport
The 2026 IAA Determination must serve as the catalyst for connecting Ireland, enabling the creation of the Dublin Hub, & delivering an optimally efficient airport
The 2026 IAA Determination must serve as the catalyst for connecting Ireland, enabling the creation of the Dublin Hub, & delivering an optimally efficient airport
The 2026 IAA Determination must serve as the catalyst for connecting Ireland, enabling the creation of the Dublin Hub, & delivering an optimally efficient airport
The 2026 IAA Determination must serve as the catalyst for connecting Ireland, enabling the creation of the Dublin Hub, & delivering an optimally efficient airport
The 2026 IAA Determination must serve as the catalyst for connecting Ireland, enabling the creation of the Dublin Hub, & delivering an optimally efficient airport
IAA Determination
The 2026 IAA Determination must serve as the catalyst for connecting Ireland, enabling the creation of the Dublin Hub, & delivering an optimally efficient airport
The 2026 IAA Determination must serve as the catalyst for connecting Ireland, enabling the creation of the Dublin Hub, & delivering an optimally efficient airport
The 2026 IAA Determination must serve as the catalyst for connecting Ireland, enabling the creation of the Dublin Hub, & delivering an optimally efficient airport
The 2026 IAA Determination must serve as the catalyst for connecting Ireland, enabling the creation of the Dublin Hub, & delivering an optimally efficient airport

1.5. Dublin Airport Target Deliverables for the 2026 Determination

