Tógfaidh mé Ceisteanna Uimh. 1 go 9, go huile, le chéile.

Our national security is always a primary concern for the Government and we are carrying out substantial work in building and sustaining our security and capabilities across several sectors, including justice, defence, the economy, energy and cyber. The continuing threat from republican paramilitaries is a priority and our authorities continue to work closely with their counterparts in Northern Ireland and Britain to counteract it.

The security environment that we and our partner states face now is considerably more dynamic, different and international than in the past and our strategic approach to national security must reflect this. The serious deterioration in the European security environment caused by Russia’s invasion of Ukraine and the related economic and energy impacts, the growing effects of malicious cyber activities, instability in the international environment and the increased stress on liberal democracy, as well as the challenges posed by hybrid threats, are all subjects of ongoing work. This work also takes account of the implementation of the report from the Commission on the Defence Forces and, at a wider EU level, the EU strategic compass for security and defence.

The Tánaiste announced recently that the Government plans for a consultative forum on international security policy. The forum will seek to generate an open and evidence-based discussion on the State’s foreign and security policy. It seems to me that we have to move away from the traditional and binary debate on neutrality that tends to characterise discussions on our security and defence policy. Taking account of the changed geopolitical context, especially in Europe, the forum is designed to build public understanding and discussion on the links between the State’s broad foreign policy approach, national security and resilience and the State’s defence posture.

Last year, the then Taoiseach, Deputy Micheál Martin, told the Dáil, "it is my view that there should be a citizens’ assembly in relation to all aspects of neutrality." In the aftermath of his comments, an Ipsos poll carried out on behalf of The Irish Times found that two thirds of respondents were opposed to jettisoning neutrality. Similar polls with similar results were carried out by other newspapers. The waters were tested and I do not think the Government liked the findings of those polls, so now the idea of a citizens' assembly seems to have been put to one side, scrapped in favour of a four-day debate in June with so-called experts in foreign policy and military experts. I do not think any serious observer will see this as anything other than an attempt to soften up public opinion. I know the answer to my next question but I will ask it anyway. Why has the Government ditched the idea of a citizens' assembly? When exactly will this stage-managed debate take place?

The Government is involved in a systematic campaign of trying to condition public opinion to move Ireland away from neutrality. It is exploiting every dire crisis around the world to further make the case for reviewing neutrality and, ultimately, moving away from it into a closer alliance with NATO and the EU militarisation project. The latest example is Sudan. All present have witnessed the scenes of Irish citizens, for example, trying to flee Sudan, which have generated further discussion. Would it not be good for the Taoiseach to remind the public of a matter I raised in the House, namely, that the militias that are now killing people in Sudan were funded by the European Union? They were explicitly funded, starting with Omar al-Bashir. Mohamed Dagalo, known as Hemedti, who is in charge of the Rapid Support Forces, got €200 million to €600 million from the EU trust fund for Africa. He boasted he was getting the funding from Europe in order to stop Sudanese people leaving Sudan but it has been used to arm the militias that cracked down on the revolution in 2018 and are now being used to kill Sudanese people and threaten Irish and other EU citizens in Sudan.

Should we not remember the EU's implication in the horror that we are witnessing in Sudan?

The so-called consultative forums are already up with a predetermined outcome to undermine neutrality further. If that was not already clear from the fact that the Government has Bertholt Brecht-style dissolved the random selection of citizens and replaced them with a so-called expert group, it should be absolutely crystal clear when we look at who the Government has appointed as the chairperson – Dame Louise Richardson, dame of the British Empire – someone who in writing repeatedly identifies with the aims and targets of US militarism. Writing after the US invasion of Afghanistan following 9-11, she writes: "We did not use the mechanism of NATO or any other international institution to fashion or implement a response. We felt strong enough to react on our own, and so we did." Writing about the attempted and implemented coups in Chile, Cuba and Nicaragua, she says: "An examination of these cases reveals that the United States had very good reasons to object to the governments of Chile, Cuba, and Nicaragua. Their ideological orientation was inimical to its own, so it supported local groups that used whatever means were available to them to try to bring them down.“ This is absolutely transparent.

First, I express my solidarity with the people of Sudan who have been affected by this terrible conflict that is ongoing there. Could the Taoiseach assure that Irish citizens who are trapped there, from whom we have heard some very distressing experiences, have been safely evacuated? I know a ceasefire has come into effect, so I hope it will hold and that there will be a lasting peace there.

I wrote to the Taoiseach and spoke with him previously about national security briefings for Opposition leaders. I renew my call on him to commit to holding such briefings. Once again, we have seen Russian ships operating in Irish waters. We have heard new reports last week of the laptop of the Minister for Health apparently being compromised and cyberterrorism remains a huge risk. Just on Friday, we saw the Government announce that official devices should not have TikTok on them because of concerns around cybersecurity. With the extraordinary Hutch case and the latest revelations about the Garda Síochána Ombudsman Commission, GSOC, there are now valid concerns about links between policing and organised crime. Given that national security is a concern for all of us, could he commit to providing briefings to Opposition leaders?

The Taoiseach referred to the threat from republican paramilitaries as being an ongoing priority of the Government. Those thugs and criminals masquerading as republicans or loyalists do threaten security, in particular in the Border region. In that context, in all discussions that the Government has with the Garda Commissioner, it must be emphasised time and again that adequate resources for Garda divisions should be prioritised at all times. There are unique policing demands in a Border region and that should be factored into all decision-making.

The Taoiseach also referred to the Commission on the Defence Forces. As he is well aware, we do not have any Army barracks in the central Border region. We have an Army barracks in Finner Camp and Frank Aiken Barracks in Dundalk. I do not need to remind the Taoiseach that during the years of the Troubles, when the security of this State was threatened, the role of personnel in barracks local to the Border region and their familiarity with Border crossings was crucial in protecting this State. We need people on the ground, relatively adjacent to the Border region, based in barracks locally.

I believe the Irish people are very much committed to non-alignment and neutrality. We see what is happening in Sudan and we hope the evacuation of Irish citizens is going as well as it can be. Questions about our capacity will need to be answered.

We are also talking about cyber and hybrid threats. There is talk of the telecommunications cables. I want to know what has been done as regards due diligence in relation to ensuring we are secure from this point of view.

Data breaches and cyberattacks will be the preferred weapon of the future, as it is of the present, with the potential to bring the whole infrastructure of the State to a halt. The 2021 HSE cyberattack demonstrated Ireland's vulnerabilities and showed that we are not immune from such belligerent actions. The State is in large part responsible for the confidentiality, integrity and availability of information and data within its borders. However, there is no lead figure for government or national information security. Will the Government consider the appointment of a national information security officer and the creation of an office of national information, cyber and data defence and security to co-ordinate the various bodies responsible for Ireland's data and cybersecurity?

It is estimated that the attack on the cybersystem in this country will cost €100 million. We do not know what the human cost is. We know that hundreds of thousands of people did not get the treatment they needed following the cyberattack because of the collapse of the systems, so there could very well be people who have died and have suffered serious morbidity as a result. Ireland was shockingly exposed. The National Cyber Security Centre had a budget of €5 million. To put that in context: the budget for PR in the Department of the Taoiseach was three times that amount, €15 million, during the same period. In the accountability-free zone that is the Oireachtas, is anybody going to be held accountable for what happened in that cyberattack? Where is the criminal investigation? Will the Taoiseach put in place a judge-led investigation to make sure that this never happens again?

The consultative forum on international security policy appears to be the exact opposite to consultation. The chair, who has been picked by Government and not ratified, will oversee four public hearings and then from a response to a parliamentary question it appears it will be charged with preparing a report. That is the exact opposite to the ethos and principle that underpinned the citizens' assembly to which the Government had committed. A response to a parliamentary question from the Leas-Cheann Comhairle to the Tánaiste does not reference the word "neutrality" at all, yet it mentions that the forum will examine our current and future engagement with NATO. Does the Taoiseach understand why so many Irish people who value our very proud tradition of military neutrality and non-alignment are concerned about the approach that is being taken?

I thank Deputies for their questions. At the outset, to be very clear, the Government has no proposals to apply for NATO membership or join any military alliance or mutual defence pact. I am happy to give that assurance in the Chamber today. We are, however, a NATO partner for peace, we are involved in the European Union's battle groups, and we are part of the European permanent structured co-operation, PESCO, arrangement. The events in Sudan demonstrate why it is particularly important for a small country like Ireland to have security partners, because we relied on EU mechanisms to assist us to evacuate our citizens. No small country, or even no big or medium-sized country, can do these things on its own. The fact that we had the assistance of France and Spain made a big difference. It is one of the many reasons security co-operation is in the interests of our citizens.

I join others in expressing my solidarity with the people of Sudan and what they are facing at the moment. In relation to our own citizens, the Tánaiste gave us a briefing today at Cabinet about the efforts that are being undertaken to enable Irish citizens and their immediate family members – husbands, wives and children – to be evacuated to Ireland should they wish to do so. We think there are about 150 still in Sudan, mainly in the Khartoum area. Some want to be evacuated and some do not, but that work is still ongoing.

How about EU funding of militias?

I am not familiar with that EU funding so I cannot answer the question.

I raised it here back in 2018.

I assume that the Deputy’s question relates specifically to Income Tax, as opposed to Universal Social Charge.

On that basis, I am advised by Revenue that the estimated first and full year yield to the Exchequer from the introduction of a third rate of income tax of 45 per cent applicable to taxable income in excess of €400,000 is €160 million and €220 million respectively.

I would look into it if I were the Taoiseach.

I am advised by Revenue that the estimated additional full-year revenue generated from a 50% Capital Gains Tax (CGT) rate applying to the taxable gains of individuals with incomes of more than €375,000 would be in excess of €103 million.

This full-year estimate is based on 2020 data, the latest year for which fully analysed data are available. This estimate assumes no change in behaviour by individuals resulting from the increase in the tax rate.

Question No. 364 answered with Question No. 345.

But not reducing our emissions.

On briefings for Opposition leaders, I can ask my Secretary General to carry out a review. As things stand, security briefings, even for Ministers and the Taoiseach, are given largely on an ad hoc basis. We do not have a formalised structure like that in other states. We need to consider that. We also need to consider the associated rules and what the consequences would be if there was any breach of confidentiality regarding any security briefing. All these matters would have to be taken into account.

And leaks.

In my experience, one thing that never leaks is anything to do with national security. Were that to change, there would have to be very serious consequences.

On Deputy Brendan Smith's comments, I absolutely agree with what he had to say about republican and loyalist paramilitaries. He made a valid point on Garda resources for the Border counties. We need to take into account the fact that paramilitaries are still active. However, there are no plans at present for any new barracks to be constructed.

There was a question on a judge-led inquiry into the cyberattack. Where was the criminal investigation into that attack?

The Temporary Business Energy Support Scheme (TBESS) was introduced in Finance Act 2022 to support qualifying businesses with increases in their electricity or natural gas costs arising from the invasion of Ukraine by Russia.

The scheme provides support to qualifying businesses in respect of energy costs relating to the period from 1 September 2022 to 30 April 2023. However, subject to State aid approval and enactment of changes proposed in Finance Bill 2023, this period is to be extended to cover energy costs up to 31 May 2023. It is available to tax compliant businesses carrying on a trade or profession the profits of which are chargeable to tax under Case I or Case II of Schedule D where they meet the eligibility criteria.

The scheme is designed around determining increases in unit prices and actual consumption for each month falling within the period of the scheme as compared to the same month in the previous year based on information made available through electricity and gas meters.

New businesses are eligible to make a claim under the scheme notwithstanding that they do not have a corresponding electricity or natural gas bill for month 12 months prior to the month of claim. Such businesses eligibility for the TBESS is determined based on a deemed reference electricity or gas unit price. This deemed monthly reference unit price is the price that has been made available by the Sustainable Energy Authority of Ireland (SEAI) and used in the energy costs threshold and eligible costs calculations.

The deemed reference unit prices are based on data provided to the SEAI by energy suppliers and the Commission for Regulation of Utilities. If the unit price on a relevant electricity or natural gas bill is at least 50% higher (or 30% subject to State aid approval and enactment of the changes in Finance Bill 2023) than the deemed reference unit price for the corresponding period in the 12 months prior, the business will pass the threshold for support under the scheme.  In these circumstances, the eligible cost amount will be calculated by reference to the difference between the actual and deemed unit prices and will be based on consumption levels in the current bill.

All qualifying businesses, including new qualifying businesses, wishing to claim support under the TBESS are required to register for and make a claim using the Revenue Online Service (ROS). Where the eligible business does not have a reference electricity bill or reference gas bill for the reference period, because the business had not commenced at that time or because the relevant electricity account or gas connection was not held by the business at the time, a deemed reference unit price must be used in the energy costs threshold and eligible costs calculations.

The deemed reference unit price will be applied on behalf of the business on ROS for the purposes of the energy costs threshold and also, where the energy costs threshold is passed, for determining the quantum of eligible costs in relation to a relevant electricity or gas bill.

At registration, applicants for the TBESS are asked if the electricity account or gas connection has been held by the business since September 2021.  If the answer is ‘No’, the business is then requested to provide the date of connection. This indicates, to ROS, what reference periods will require a deemed reference unit price. The business is then requested to input an item of information regarding their category of consumption because the applicable deemed reference unit price will depend on that category. In the case of an electricity account, it is the Distribution Use of System (DUoS) Group.  The ‘DG’ number, which is on every electricity bill, indicates the DUoS profile.  In the case of a gas account, it is the ‘AC band’.

Most gas bills have an AC band listed but in the event that the AC band is not listed on the bill, customers can contact their suppliers for that information.  The DG number and AC band are usually indicated clearly on the energy bill. Revenue has published an ‘Understanding Your Bill’ Guide on its website that applicants can consult for assistance with identifying this information.

Revenue has also published comprehensive guidelines on the operation of the scheme, which includes information on eligibility for the scheme and how claims may be made.  The guidelines are available on the Revenue website at: www.revenue.ie/en/starting-a-business/documents/tbess-guidelines.pdf . Deemed reference unit prices for electricity and gas, which have been made available by the SEAI, are contained in Appendix III of the guidelines.

No accountability.