Victor Boyhan (Independent) | Oireachtas source

I will be brief because I have to attend another meeting. The officials from the Department are welcome. They have given in their presentation an overview to the committee, and that is noted. I want to double check one or two things. We are talking about the BAR eligibility provisions. To be clear, expenditure needs to be incurred and paid by public authorities by 31 December 2023 with no exceptions. Is that correct?