2026 Budget Submission

PRE-BUDGET SUBMISSION 2026

County Kildare Chamber Pre-Budget Submission 2026

Unlocking Housing, Enabling Infrastructure, Backing Enterprise

1. Forward 2. Executive Summary 3. Introduction & Economic Context 4. Housing & Planning 5. Infrastructure & Utilities 6. Transport & Mobility 7. Talent, Skills & Participation 8. Enterprise, Innovation & Tax 9. Decarbonisation & Energy Transition 10. Policing & Safe, Vibrant Towns 11. Kildare‑Specific Priorities for 2026 12. Implementation & Delivery 13. Summary of Recommendations

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

Timing (2026– 2030)

Housing & Planning

Set regional and county housing targets; prioritise compact growth at rail/bus nodes

DHLGH, KCC

Start 2026; annual review

Vacancy & Town Centres

ED‑level vacancy reduction targets; live register; enable above‑shop conversions with micro‑grants

KCC, DHLGH

2026 rollout

LCI / Croí Cónaithe

Extend LCI to 2040; widen eligibility; stage payments & mixed tenure for Croí Cónaithe

DHLGH, Revenue

2026–2030

Modern Methods of Construction

National MMC procurement framework; multi‑year pipeline and low‑cost finance

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

Deliver DART+ West and DART+ South West milestones; bus priority in Naas–Newbridge & Celbridge– Maynooth corridors

NTA, TII

2026–2028

TaxSaver & Mobility

Retain flexible TaxSaver products for hybrid workers; expand park‑and‑ride at rail nodes

DoT, NTA

From 2026

Skills & Permits

Apprenticeship grant uplift; single permit system; ring‑fence Skillnet/NTF for grid/rail/retrofit

DFHERIS, DBEI/Justice, Skillnet

2026–2027

Childcare

Increase NCS thresholds & core funding; expand after‑school; multi‑year plan incl. disability supports

DCEDIY

2026–2030

SME Investment & Innovation

Simplify EIIS & KEEP; improve R&D credit cash‑flow; €200m strategic capital for diffusion

DoF, DETE, Revenue, EI

2026–2029

Entrepreneurship Tax

Defer €10m retirement relief cap pending review; 25% accelerated capital allowances

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: Set regional housing targets with county allocations; ensure compact growth along rail and high‑frequency bus corridors.

Extend and widen the Living City Initiative (LCI) to 2040 and include more Kildare town cores for upper‑floor residential.

Introduce Municipal District style vacancy reduction targets and a live county vacancy register.

Strengthen use of Derelict Sites and vacancy powers; simplify change‑of‑use with one‑stop pre‑planning in Kildare County Council.

Expand Croí Cónaithe with staged payments, lender‑friendly design and mixed tenure to accelerate take‑up.

Establish a national MMC procurement framework with multi‑year pipeline visibility and access to low‑cost finance.

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 Employers PRSI is maintained for 4 years and consider targeted relief for minimum wage employment?

Simplify EIIS and KEEP and improve certainty and timelines.

Improve the R&D tax credit’s usability for SMEs and maintain the higher first‑year payment threshold to strengthen cash‑flow. Full relief on subcontractor costs and automatic qualification for EI supported projects into the R&D tax credit.

Confirm a €200m Strategic Capital Investment Scheme (2026–2030) focused on diffusion and adoption of innovation by SMEs. Extend energy‑efficiency supports for businesses to 2030.

Extension to SARP for SMEs for hires in skill-shortage areas, increase relief to 50% and legislate permanently.

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 Scale public EV charging and support structured fleet migration plans for SMEs, linked to a sustainable motoring tax base.

Support HGV Bio‑CNG pilots on main corridors serving Kildare’s logistics network.

Enable SME retrofits with low‑cost finance, advisory supports and streamlined grant administration.

Policing & Safe, Vibrant Towns Increase Garda resourcing in high‑growth towns to underpin evening economy and town‑centre residential reuse.

Coordinate policing, lighting and CCTV upgrades with town‑centre renewal programmes.

Kildare‑Specific Priorities for 2026

1.

Accelerate DART+ West and station‑area compact growth at Maynooth and Leixlip.

2.

Clear water/wastewater blockers that stall permissions in Naas, Newbridge and Celbridge.

3.

Pilot above‑the‑shop conversions with a Kildare County Council one‑stop and micro‑grants.

4.

Publish Municipal District level vacancy targets and a live county register.

5.

Ring‑fence skills funding for retrofit, grid and rail trades; partner with Maynooth University on AI/climate‑tech adoption.

Implementation & Delivery Resource Regional Assemblies and the LDA to support a National Land Management Strategy that assists local delivery.

Publish quarterly delivery dashboards for water, grid and rail projects affecting Kildare, naming dependencies and risks.

Expand planning and procurement capacity within Kildare County Council to manage MMC pipelines and town‑centre conversions.

Summary of Recommendations Budget 2026 should fund enabling infrastructure ahead of demand, unlock town‑centre housing, strengthen planning capacity and simplify the enterprise environment.

The measures above are realistic, delivery‑focused and aligned with national priorities- they will also have tangible impacts on housing supply, productivity and deliver quality of life for everyone in Kildare.

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