The report on the Review of the Out of School Education Provision was published by my Department in May 2022. The report is available at gov.ie - Out-of-school education provision (www.gov.ie).

An Implementation Group is established to oversee the implementation of the recommendations of the report. The Implementation Group consists of representatives from relevant Government Departments, agencies and other key stakeholders, including officials from my own Department, Tusla Education Support Service, the National Council for Special Education, the Children's Rights Alliance and the National Association of Principals and Deputy Principals.

The work of the Implementation Group is ongoing and is expected to conclude later this year. The work includes the development of a framework of support for students who are at risk of leaving mainstream education, the development of a referral framework for students at risk of becoming disengaged from education and the development of a set of minimum criteria to define the future governance, structure, accountability and education provision for the sector.

In accordance with Standing Order 56, I wish to correct the record of the House concerning a response I gave on 18 April in the course of the Dáil debate on the Financial Resolution to apply a 0% rate of VAT to the supply and installation of solar panels from 1 May 2023. Deputy O'Donoghue sought to clarify if the proposed measure was only for supply and installation of solar panels or if the 0% rate would also apply to the supply of solar panels without installation. Based on the indications I had at the time, I stated that it would apply to both supply of solar panels as well as to the supply and installation. Following this debate, Revenue guidance on this matter was issued on 28 April and clarified that for the 0% rate to apply, the supply of the solar panels and their installation must be the responsibility of the same business through a supply and install contract. The guidance makes it clear the standard rate of VAT, which is 23%, will apply to the supply of solar panels if there is no installation contract in place with the supply of the goods. Revenue has confirmed that this position is required as the wording of the European VAT directive, with which Irish VAT must comply, specifies that the 0% rate can only apply to the supply and installation and therefore supply without installation must remain at the standard rate of VAT. Unfortunately, I did not have that detail in advance of the debate on the Financial Resolution. The effect of this guidance is that my statement to the House on 18 April on this specific issue was incorrect. I am happy to clarify the matter and correct the Dáil record today. I have also written to Deputy O'Donoghue to clarify it. I hope this clarifies the matter for the House. I thank the Ceann Comhairle for affording me the opportunity to clarify this factual matter.

May I raise a point of clarification?

No, the Deputy may not.

Please. A point of clarification.

There cannot be any points of order or clarification on Standing Order 56.

It is a simple question. Who is running this country?

My Department and the Department of Environment, Climate and Communications have developed a jointly funded school sector decarbonisation pathfinder programme. It is administered by the Planning and Building Unit in my Department and the Sustainable Energy Authority of Ireland in partnership with devolved delivery support from Limerick and Clare Education and Training Board.

This pathfinder programme is paving the way for, and informing, a much larger national decarbonisation school sector programme.

This pathfinder is a great example of collaboration ensuring the deployment of new design approaches and technologies are introduced to the school sector on an evidence based approach. This programme continues to assist my Department to explore options and test various solutions for decarbonised energy efficiency solutions in our broad range of school building types.

It is facilitating research on a range of typical retrofit options for schools, which will be tried and tested. It is providing valuable development information for a solution driven delivery strategy which will be founded on a solid evidence base that has proven the robustness and scalability of renewable solutions within the school sector.

Each school undergoes a comprehensive assessment to ensure that the measures are suitable for that school and will deliver value to both the school and learnings for the national retrofit programme.

The works typically involves upgrades to the building fabric including wall and roof insulation, doors and windows, air tightness improvements, LED lighting and heating upgrades as well as renewable technologies.

This pathfinder programme has completed work to date in 48 schools across Ireland. Work is progressing in an additional 16 schools.

A Building Energy Rating (BER) of B is the targeted energy rating for these schools.

For Pathfinder 2023 one school in County Wicklow has been selected. It is Holy Rosary School in Wicklow Town (Roll number 17576B) and is in developed design phase.

Is it the Minister or Revenue?

This is scandalous. We roll out a big announcement-----

Please, Deputy.

I would like to advise the Deputy that the school in question has received total funding of €218,013.77 for three separate projects under my Departments Emergency Works Scheme, in the period November 2018 to date.

Deputy, you are out of order.

I may be but they are well out of order too.