The Critical Infrastructure Bill 2026 has passed all stages in both Houses of the Oireachtas this week, moving from the Seanad to be signed into law by the President.
About the Bill
The legislation is designed to address delays in the development of major pieces of national infrastructure, including (but not limited to) infrastructure necessary for the delivery of transport, energy, water, waste management systems.
Once enacted, the legislation will allow Government to designate a specified project or programme as a ‘critical infrastructure project’ or a ‘critical infrastructure programme’. This will mandate all relevant public bodies to prioritise its functions in relation to that project, avoid delays, reduce approval times, cooperate and coordinate with other public bodies, and allocate resources accordingly.
The Bill, somewhat controversially, disapplies Section 15 of the Climate Action and Low Carbon Development Act, which requires public bodies to perform their functions in a manner consistent with the Climate Action Plan and other national climate objectives and strategies, insofar as practicable. Opponents of the Bill argue that the law limits the ability of the public to use climate legislation as the basis for judicial review, with proponents asserting that the legislation is needed to deliver critical renewable electricity projects and public transport needed to meet Ireland’s 2030 climate targets.
The critical role of infrastructure
Infrastructure delivery is key to unlocking economic growth and to delivering Ireland’s economic, environmental and social goals.
Ireland needs approximately €250bn in investment to deliver critical infrastructure over the next ten years (the UK is expected to require £1tn over the similar timeframe). But the delivery of infrastructure is not an issue that should be reserved solely for the public sector and Government. The private sector has an enormous role to play. State funding must be augmented by private investment in infrastructure, and attracting this investment requires stronger national and international advocacy from government, businesses, and society to support a positive image of Ireland.
Chartered Accountants Ireland and infrastructure
Chartered Accountants Ireland advocates for a collective expression of confidence in Ireland’s ability to deliver infrastructure.
Our members, as trusted business leaders, bring financial rigor, governance and professional accountability to projects, identifying and quantifying risks, mobilising private sector investment and ‘speaking the language of finance’. As experts in financial planning, efficiencies, sequencing, and financial modelling, Chartered Accountants have the training to bring credibility and ensure value outcomes in key infrastructure projects.
As part of our policy work Chartered Accountants Ireland is developing a formal position on infrastructure, with a particular focus on the need to mobilise private finance to support delivery. In our Pre Budget Submission, we call on the Government to prioritise investment in critical infrastructure particularly in the areas of housing, energy, water, and transport to reduce business costs, improve productivity, and support sustainable growth.
This work aligns with the objectives of the Accelerating Infrastructure Taskforce. To inform our approach, we have been engaging with stakeholders across business and wider society to gather insights that will shape a constructive, solutions-focused contribution on behalf of our 40,000 members. We welcome member perspectives. Please email: grant.sweetnam@charteredaccountants.ie or susan.rossney@charteredaccountants.ie to contribute.
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