Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I move amendment No. 25:

In page 64, lines 9 and 10, to delete “with regard to aid intensity for enterprises,”.

These three amendments are concerned with section 32 of the Bill. That section sets down a number of requirements that must be met to claim relief under the incentive scheme for the provision of aviation services and facilities. Amendment No. 25 corrects a minor ambiguity in section 32 and ensures that any capital expenditure on the construction or refurbishment of such industrial building must satisfy all the conditions in the European Union's guidelines on regional state aid for 2014-20. Consequently, it is a technical amendment to correct a minor ambiguity. Similarly, amendment No. 26 corrects a minor drafting error in the original section, while amendment No. 27 provides that despite the general rule regarding the confidentiality of taxpayer information, the Revenue Commissioners may share certain tax information relating to this relief with officials of the European Commission to ensure compliance with state aid rules.

Provision is also made to allow the Minister for Finance, following consultation with the Revenue Commissioners, to draw up detailed guidelines regarding the kind of facilities to which the relief can apply, the circumstances in which it can be given and any restrictions or limits which might obtain. The amendment also emphasises that unless the various conditions contained within those guidelines are satisfied by the claimant, no relief will be provided. These additional requirements are being inserted at the request of the European Commission in to ensure that relief will not be provided automatically without the conditions being met.

The first two amendments are technical in nature, while the third involves a tightening-up exercise designed to satisfy the European Commission.

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