Should a producer company or qualifying company fail to adhere to a condition or obligation specified, the certificate granted by the Department may be rendered invalid and any credit claim may be subject to recoupment by Revenue under section 481. The companies must comply with that.

There can be a serious financial penalty. Maybe that has not happened because some of these regulations or new rules only came in last year. Ultimately, Revenue makes the final call on this and it has to be satisfied that all these conditions are met before it, on behalf of the taxpayer, hands out the money. The DAC is required to remain in legal existence for at least 12 months post the completion of the production. A number of cases have recently been taken to the WRC against production companies but they have fa…

Yes, but-----

The company is in existence for 12 months after the completion of the production. That is the period of time in which the case must be taken.

I understand this question may have already been taken.

This question proposes a tax or other measures to counteract the accelerating cost of living in all areas. This issue has been raised this morning, twice in Private Members' business this week and again in the motion yesterday. It has been the essence of four debates in the Dáil this week alone. I can reiterate everything I have said for the last hour and a half, which dealt predominantly with these issues, but the response to this question is on the public record.

Question No. 22 related to direct and indirect taxes. There were a series of measures in last year's budget, going up to this week, relating to the cost of living and helping people with cost-of-living issues. The Minister has indicated that there are no further measures planned until budget day.

The Deputy mentioned the 390,000 people who are most vulnerable. The combined payments they receive from the Government, including the fuel allowance, as a result of the budget and the recent measures, is more than €1,000 in each case. It was never intended to cover their entire fuel bill for the year but it is a substantial contribution. The Government has extended the period and provided increases. It is well over €1,000 for the people most affected when the electricity payment is added. People appreciate the €2.…

I welcome the opportunity to contribute to the debate. I have listened carefully to the comments of many of the Deputies and I understand what they are saying. While I might not agree with some of what has been said I understand the full sentiment behind it. Members will be aware of the important actions this Government has taken in the space of climate action and meeting emissions reduction targets. The Climate Action and Low Carbon Development Act enshrined carbon budgets and our targets for emissions reductions …

-----is we must make choices. I am going to watch the vote tonight very carefully. I acknowledge-----

-----where the Rural Independent Group is coming from. Its Members are consistent in what they are saying. However, I look at the Members beside them who are not here. I highlight Sinn Féin. I am going to watch how Sinn Féin Deputies vote tonight. Sinn Féin's pre-budget submission last year was based on collecting €652 million in carbon tax. Sinn Féin did not oppose it in its own pre-budget submission. It accepted the need for the €652 million. If its members come in and vote in favour of this motion they will be v…

I move the following Financial Resolutions:

The first financial resolution provides for a temporary reduction in VAT on gas and electricity. At present, gas and electricity have a 13.5% VAT rate applied. This will be reduced to a 9% VAT rate from 1 May to 31 October 2022. The second financial resolution provides for an extension and enhancement of the excise duty decreases on mineral oil taxes the Government provided for in March. The VAT-inclusive 20 cent reduction in the mineral oil tax rate for petrol and the 15 cent reduction on auto diesel, with a propo…

I thank all of those who contributed to what was a good, strong and robust debate in the last hour or so. I want to summarise and conclude in respect of the two motions before the House, one of which deals with VAT and the other with excise duties. The purpose of the first financial resolution is to reduce VAT on gas and electricity from 13.5% to 9%. This is possible because, as a result of the revised EU VAT directive, gas and electricity are now classified at reduced rates, in other words, they are no longer subj…

I move: "That the Bill be now read a Second Time." I welcome the opportunity to address Dáil Éireann today on the Insurance (Miscellaneous Provisions) Bill 2022, which was published on Friday, 1 April. As Minister of State with responsibility for insurance, I move this Bill to address a number of insurance-related matters that have arisen after the publication in December 2020 of the Government's action plan for insurance reform. The legislative measures outlined in the Bill will help to increase transparency and b…

I thank all of the Deputies who contributed to the debate, each of whom said they were supporting the Bill and not opposing it which suggests it is non-contentious. I appreciate the comments of all the Deputies opposite and no doubt we will have more detailed discussions on Committee Stage in due course. Some Members said the Bill could do more and that is one of the points we will discuss. Much of the commentary related to the fact that the Bill itself will not ban price walking but I want to be clear that that is…

I move: That the Bill be referred to the Select Committee on Finance, Public Expenditure and Reform, and Taoiseach pursuant to Standing Orders 95(3)( a ) and 181(1).

I thank the Deputy for Clare, Michael McNamara, for raising this issue. It only came to my attention today after receipt of the information about the Topical Issue debate. I thank the Deputy for highlighting it. To address a few general points, I understand what the Deputy says about the historic nature of the Spancil Hill fair in Clare. The community is involved and a voluntary committee runs it. It was established by charter 400 years ago. There is a long history attached to this. I know it did not take place in …

My understanding - and I stress the word “understanding” - is that although Clare County Council oversees the fair and supports it with financial assistance, the fair itself falls out outside the scope of the Casual Trading Act 1995 due to its historical charter status. As a result, it cannot avail of group insurance schemes operated by the market, active support teams and the Irish Organisation of Market and Street Traders, IOMST, and, therefore, its organisers must seek insurance on a stand-alone event. In that c…

The Minister for Agriculture, Food and the Marine, Deputy McConalogue, asked me to respond to this Topical Issue matter on his behalf. As Deputies will know, he was not available in the Chamber a short while ago for the votes either. I thank Deputies Harkin and Fitzmaurice for raising this issue, which is very difficult for the people involved. The landslide occurred on Shass Mountain, close to the village of Drumkeeran in County Leitrim, on 28 June 2020 following heavy rain on that day and in the preceding days. A…