

SUBMISSION 2026

Forward
Kildare’s business community is united behind a practical and delivery-focused programme for Budget 2026. Our priorities are clear: unlock serviced sites for housing, accelerate DART+ West and DART+ South West, resolve local wastewater pinch points, and give employers the skills and tax certainty they need to invest and grow.
Town-centre renewal is central to our vision. Municipal Districtlevel vacancy targets, reviewed regularly at county and national level, will focus action where it matters most—converting empty units into homes and revitalising our urban cores. An extended Living City Initiative and a streamlined Croí Cónaithe scheme will help bring people back into our town centres.
We also back transparency. Clear milestones and public progress reports for water, grid and transport projects are essential to build confidence and ensure accountability. When timelines are visible, delivery follows.
These measures will mean more homes for Kildare people, stronger businesses across the county, and thriving town centres —from Athy and Kildare Town to Naas, Newbridge, Celbridge, Maynooth and Leixlip.
Mairéad Hennessy President
County Kildare Chamber

Kildare’s businesses are clear about what they need from Budget 2026: delivery. Housing, utilities that keep pace with demand, transport prioritisation and a tax and skills system that helps businesses invest, hire and decarbonise.
This submission sets out practical, near-term steps to remove constraints on growth - water and wastewater capacity, grid reinforcement, planning throughput - and to turn vacancy into sustainable long term communities.
We call for the prioritisation of key infrastructure projects for Kildare such as; DART+ West and DART+ South West, coupled with town-centre renewal and compact growth, so that our rail corridors become the backbone of sustainable housing and employment throughout the county.
For employers, time certainty matters as much as funding. That’s why we’re calling for regular reviews on project delivery. Aligning capital funding with delivery capacity will accelerate housing completions and infrastructure delivery for the country.
Kildare’s economy is ambitious, internationally connected and ready for investment. With the right decisions in Budget 2026, we can unlock more homes, higher productivity and a better quality of life for people who choose live and work in Kildare.
Sinéad Ronan Chief Executive Officer
County Kildare Chamber

Executive Summary
County Kildare Chamber welcomes Budget 2026 as an opportunity to remove the binding constraints on Ireland’s growth - housing supply, enabling infrastructure and planning capacity - while improving labour-force participation and supporting SMEs to invest, innovate and decarbonise. Our asks align with Chambers Ireland’s national priorities and are tailored to the needs of a high-growth commuter and enterprise county. We emphasise multi year funding certainty, delivery accountability and a clear link between capital projects and housing/enterprise outcomes in Kildare. Our members’ message is consistent: accelerate delivery of water, wastewater, grid and rail; unlock town centre housing; and simplify the tax and funding landscape for SMEs. Budget 2026 should prioritise shovel‑ready enabling projects, transparent milestones and practical supports that help firms adopt new technologies, recruit talent and transition to net zero.
Top 12 Budget Asks (2026)
Area Priority Ask Lead / Delivery Body
Housing & Planning Set regional and county housing targets; prioritise compact growth at rail/bus nodes
Vacancy & Town Centres
(2026–2030)
DHLGH, KCC Start 2026; annual review
ED level vacancy reduction targets; live register; enable above shop conversions with micro grants
LCI / Croí Cónaithe Extend LCI to 2040; widen eligibility; stage payments & mixed tenure for Croí Cónaithe
Modern Methods of Construction National MMC procurement framework; multi year pipeline and low cost finance
KCC, DHLGH 2026 rollout
DHLGH, Revenue 2026–2030
OPW, OGP, DHLGH 2026–2028
Water & Wastewater Accelerate EM Regional Water Supply & Greater Dublin Drainage; fix local bottlenecks Uisce Éireann, DECC 2026–2030
Electricity Grid Front‑load grid reinforcement for North Kildare tech corridor; support storage & flexibility
EirGrid, ESBN, CRU 2026–2029
Top 12 Budget Asks (2026)
Rail & Bus
TaxSaver & Mobility
Deliver DART+ West and DART+ South West milestones; bus priority in Naas–Newbridge & Celbridge–Maynooth corridors
Retain flexible TaxSaver products for hybrid workers; expand park and ride at rail nodes
Skills & Permits Apprenticeship grant uplift; single permit system; ring fence Skillnet/NTF for grid/rail/retrofit
Childcare
SME Investment & Innovation
Increase NCS thresholds & core funding; expand after school; multi year plan incl disability supports
Simplify EIIS & KEEP; improve R&D credit cash flow; €200m strategic capital for diffusion
NTA, TII
2026–2028
Entrepreneurship Tax
Defer €10m retirement relief cap pending review; 25% accelerated capital allowances
DoT, NTA From 2026
DFHERIS, DBEI/Justice, Skillnet
2026–2027
DoF, DETE, Revenue, EI
2026–2029
DoF, Revenue 2026 Budget
Introduction & Economic Context
Kildare is one of the fastest‑growing counties in the State, deeply integrated with the Greater Dublin Area’s labour market, supply chains and research ecosystem. Persistent capacity constraints— insufficient housing, utilities and transport - now pose systemic risks to competitiveness, inclusion and regional balance. Our submission frames Budget 2026 as a delivery budget: fund what is ready, publish milestones and hold delivery bodies accountable.
We support an approach that ties funding capital to planning and permitting capacity, so new investment translates directly to housing and enterprise outcomes. We also back transparency: timely reviews for water, grid and rail projects that materially affect Kildare, with clear dependencies and risks flagged early.
Housing & Planning
Objectives: unlock supply at pace; focus on brownfield and town centre renewal; align transport and housing (TOD).
Recommendations:
Setregionalhousingtargetswithcountyallocations;ensure compactgrowthalongrailandhighfrequencybuscorridors. ExtendandwidentheLivingCityInitiative(LCI)to2040and includemoreKildaretowncoresforupperfloorresidential. IntroduceMunicipalDistrictstylevacancyreductiontargets andalivecountyvacancyregister.
StrengthenuseofDerelictSitesandvacancypowers;simplify changeofusewithonestoppreplanninginKildareCounty Council.
ExpandCroíCónaithewithstagedpayments,lender‑friendly designandmixedtenuretoacceleratetake‑up.
EstablishanationalMMCprocurementframeworkwith multi‑yearpipelinevisibilityandaccesstolow‑costfinance.
Planning System Reform
Resource the new Environment & Planning Court and increase judicial capacity to reduce backlogs.
Expand planning headcount and digital systems within Kildare County Council; strengthen pre planning ‘one stop’ supports.
Resource Regional Assemblies to provide shared specialist expertise supporting local authorities.
Vacancy, Dereliction & Town Centre Renewal
Fund data led vacancy audits at MD level and publish a live register updated quarterly.
Pilot above the shop conversions with enabling micro grants in Naas, Newbridge, Celbridge, Maynooth, Leixlip and Athy.
Explore adapting the Vacant Property Tax concept to long‑term vacant commercial units to incentivise reuse
Funding & Finance (LCI, Croí Cónaithe, MMC)
Extend LCI to 2040 with widened eligibility; broaden town‑core coverage in Kildare.
Croí Cónaithe: staged payments; simplified requirements; allow mixed tenure; ensure schemes are financeable by lenders.
Create a State MMC procurement framework with multi annual targets and a visible pipeline; support factory ramp up.
Time bound tax supports for apartment blocks, independent living facilities and student accommodation. These should be subject to cost-benefit review.
Infrastructure & Utilities
Deliver enabling utilities ahead of demand to unlock housing and enterprise sites in Kildare.
Water & Wastewater
Accelerate the Eastern & Midlands Regional Water Supply.
Progress Greater Dublin Drainage with clear milestones that de risk housing delivery in Kildare.
Address local wastewater constraints that currently block permissions in growth towns
Electricity Grid & Energy Security
Front load grid reinforcement and connections capacity for the North Kildare tech corridor.
Support battery storage and system flexibility; continue grid digitalisation.
Plan for a sustainable motoring tax base as electrification expands.
Transport & Mobility
Accelerate DART+ West (Maynooth line) and DART+ South West (Heuston–Hazelhatch/Celbridge) with integrated stationarea compact growth.
Fund bus priority and reliability in Naas–Newbridge and Celbridge–Maynooth corridors; complete key active travel links.
Retain flexible TaxSaver products for hybrid workers and expand park‑and‑ride at rail nodes.
Rail & DART+
Advance DART+ South West on the Kildare line (Heuston–Hazelhatch/Celbridge), and plan for service uplifts towards Sallins/Naas and Newbridge, linking delivery to compact growth.
Prioritise DART+ West milestones and local plans for higherdensity housing at Maynooth and Leixlip stations.
Roads, Bus & Active Travel
Deliver bus priority, reliability upgrades and safe cycling links that join town cores to rail/bus hubs
Talent, Skills & Participation
Increase the apprenticeship employer grant and expand pathways in construction, retrofit, rail and engineering.
Streamline to a single employment permit system, reduce processing times and enable spousal employment.
Target Skillnet Ireland/NTF funding toward retrofit, grid, rail and advanced manufacturing skills in Kildare; partner with Maynooth University to support AI and climate‑tech adoption by SMEs.
Childcare & Out‑of‑School Care
Increase National Childcare Scheme (NCS) income thresholds and core funding to stabilise providers.
Expand breakfast and after school places near major employment hubs and growth towns.
Adopt a multi‑year childcare investment programme with targeted disability supports.
Enterprise, Innovation & Tax
EmployersPRSIismaintainedfor4yearsandconsider targetedreliefforminimumwageemployment?
SimplifyEIISandKEEPandimprovecertaintyandtimelines.
ImprovetheR&Dtaxcredit’susabilityforSMEsandmaintain thehigherfirst‑yearpaymentthresholdtostrengthen cash‑flow.Fullreliefonsubcontractorcostsandautomatic qualificationforEIsupportedprojectsintotheR&Dtaxcredit.
Confirma€200mStrategicCapitalInvestmentScheme (2026–2030)focusedondiffusionandadoptionof innovationbySMEs.
Extendenergyefficiencysupportsforbusinessesto2030. ExtensiontoSARPforSMEsforhiresinskill-shortageareas, increasereliefto50%andlegislatepermanently.
SME Finance, EIIS/KEEP & R&D Credit
Streamline EIIS and KEEP rules and administration to lift uptake among growth‑oriented SMEs.
Maintain higher first‑year R&D credit payment thresholds and allow predictable payment schedules.
Entrepreneurship, CGT & Retirement Relief
Defer the new €10m Retirement Relief cap pending an impact assessment on SME succession and regional impacts.
Increase accelerated capital allowances to 25% for plant and machinery to support productivity investments.
Expansion to the existing capital allowance regime for industrial buildings to reflect that manufacturing has evolved with automation, AI, IoT, cloud computing and digital twins. As a result, modern industrial activity may not occur in traditional “factories” challenges the relevance of current IBA definitions. Software companies often operate in office buildings to enable manufacturing efficiency through digital platforms.
Consolidate entrepreneurship reliefs and simplify the code to improve clarity for founders and investors.
Decarbonisation & Energy Transition
ScalepublicEVchargingandsupportstructuredfleet migrationplansforSMEs,linkedtoasustainablemotoring taxbase.
SupportHGVBioCNGpilotsonmaincorridorsserving Kildare’slogisticsnetwork.
EnableSMEretrofitswithlowcostfinance,advisorysupports andstreamlinedgrantadministration.
Policing & Safe, Vibrant Towns
IncreaseGardaresourcinginhigh‑growthtownstounderpin eveningeconomyandtown‑centreresidentialreuse.
Coordinatepolicing,lightingandCCTVupgradeswith towncentrerenewalprogrammes.
Kildare‑Specific Priorities for 2026
1.
AccelerateDART+Westandstationarea compactgrowthatMaynoothandLeixlip.
Clearwater/wastewaterblockersthatstall permissionsinNaas,NewbridgeandCelbridge. 2.
3.
Pilotabove‑the‑shopconversionswithaKildare CountyCouncilonestopandmicrogrants.
PublishMunicipalDistrictlevelvacancytargets andalivecountyregister. 4.
Ring‑fenceskillsfundingforretrofit,gridandrail trades;partnerwithMaynoothUniversityon AI/climate‑techadoption.
Implementation & Delivery
ResourceRegionalAssembliesandtheLDAtosupporta NationalLandManagementStrategythatassistslocal delivery.
Publishquarterlydeliverydashboardsforwater,gridandrail projectsaffectingKildare,namingdependenciesandrisks.
ExpandplanningandprocurementcapacitywithinKildare CountyCounciltomanageMMCpipelinesandtown‑centre conversions.
Summary of Recommendations
Budget2026shouldfundenablinginfrastructureaheadof demand,unlocktown‑centrehousing,strengthenplanning capacityandsimplifytheenterpriseenvironment.
Themeasuresabovearerealistic,delivery‑focusedand alignedwithnationalpriorities-theywillalsohavetangible impactsonhousingsupply,productivityanddeliverquality oflifeforeveryoneinKildare.

County Kildare Chamber
Naas Town Centre, Sallins Road, Naas, Co. Kildare W91 KV4H 045 894 074 ¦ info@countykildarechamber.ie