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ARTICLE · 20 JANUARY 2026

Procurement Act 2023: Updated Thresholds From 1 January 2026

Arthur Cox
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The Procurement Act 2023, which came into force to update and streamline public procurement processes, sets out clear rules on when contracts must follow their full scope.

IrelandGovernment, Public Sector
William Curry
William Curry
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The Procurement Act 2023, which came into force to update and streamline public procurement processes, sets out clear rules on when contracts must follow their full scope. A key element of this framework is the financial thresholds that trigger these obligations. The thresholds have changed with effect from 1 January 2026. The changes apply to all procurements which commence on or after 1 January 2026.

The recent revision has resulted in the thresholds being decreased for most contract types. A summary of both the old and new thresholds are set out in the table below. It should be borne in mind when reviewing the below table that the thresholds are inclusive of VAT.

Contract type

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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