Clare Daly (Dublin Fingal, Independent)
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1795. To ask the Minister for Communications, Energy and Natural Resources further to the Minerals Bill 2015, if the environmental risks are being treated pragmatically or in compliance with Directives on Water Habitat and Sustainability; the details of his Department’s observance of the Aarhus Convention; if the Minerals Bill 2015 contains a capital allowance of 120% as reported in the public domain; and if he will make a statement on the matter. [28874/17]

Denis Naughten (Roscommon-Galway, Independent)
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All minerals exploration activities must comply with the EU Habitats Directive and the European Communities (Birds and Natural Habitats) Regulations 2011.  Screening is undertaken to ascertain whether or not the exploration activity is likely to have a significant effect on the environment and as such whether or not it is subject to Article 6 of the Aarhus Convention or a requirement for appropriate assessment under the Birds and Habitats directives and regulations. Where a licensee wishes to prospect within the footprint of a Natura 2000 (European) Site, or in close proximity to one, my Department may require the licensee to carry out a more detailed environmental assessment, involving the preparation of an Appropriate Assessment Screening. Such a statement requires input from an ecological specialist, and entails field surveys and site investigations.  If the activity is determined likely to have a significant effect, the licensee is required to prepare a Natura Impact Statement which is submitted to the local authority for consideration.

In addition to carrying out Appropriate Assessment Screening determinations, my Department also ensures that all mineral exploration drilling activities comply with the European Communities Environmental Objectives (Groundwater) Regulations, 2010 (S.I. No. 9 of 2010).

Environmental matters in respect of mining activities are considered in the context of the Planning Application.  Planning Permission for mining activities is required from the relevant Local Authority (or, on appeal, from An Bord Pleanala), and an Integrated Pollution Control Licence from the Environmental Protection Agency. This position continues under the Minerals Development Bill 2015.

Section 7 of the Minerals Development Bill clarifies that a Mining Licence or any other permission granted under the provisions of the Bill will not affect any requirement under the Planning and Development Acts 2000 to 2016, the Environmental Protection Agency Act 1992 or the Waste Management Acts 1996 to 2011.

Sections 203 to 206 of the Minerals Development Bill 2015 address obligations under the Aarhus Convention ratified by Ireland in 2012. These provisions provide that the Minister, prior to making a decision which will permit activities where the Planning and Development Acts do not apply, must determine whether such activities may have a significant effect on the environment, and thus whether the activity is captured by Article 6 of the Aarhus Convention. The Minister is required to publish any such determination made and the reasons for the determination together with the procedure for seeking judicial review. Provision is also made for the public to have a right of participation in and ease of access to justice to review decisions where an activity is permitted that may have a significant effect on the environment.

The Minerals Development Bill 2015 does not contain provisions in respect of capital allowances.The taxation of minerals exploration and mining activities is dealt with under Part 24 of the Taxes Consolidation Act 1997.

Certain exploration and mining expenditures benefit from capital allowances designed to encourage investment in exploration. Changes were made to the available capital allowances in the Finance Act 2011. The 120% allowances previously available do not apply to expenditure incurred after December 2010.  Expenditure incurred after that date qualifies for an allowance of 100%.