Pádraig Mac Lochlainn (Donegal, Sinn Fein)
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600. To ask the Minister for Agriculture, Food and the Marine if a flexibility mechanism is built into the Brexit Adjustment Reserve Fund that will allow persons to secure funding and order equipment that has a processing and delivery date post-31 December 2023, which is the current final drawdown date for funding; and if he will make a statement on the matter. [47231/22]

Charlie McConalogue (Donegal, Fianna Fail)
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The terms of the Brexit Adjustment Reserve (BAR) are established by the European Union in Regulation (EU) 2021/1755. This includes that all expenditure funded by the BAR must be carried out within the defined reference period, which ends on 31 December 2023. The Regulation, as confirmed by the relevant authorities in the EU, does not provide for any flexibility in this timing.