Michael Fitzmaurice (Roscommon-Galway, Independent)
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1163. To ask the Minister for Agriculture, Food and the Marine when he intends to launch the revised ash dieback reconstitution scheme; if his attention has been drawn to the fact that this is a national emergency; and if he will make a statement on the matter. [56365/23]

Charlie McConalogue (Donegal, Fianna Fail)
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I propose to take Questions Nos. 1163 and 1191 together.

A detailed Ash dieback action plan is being prepared by Minister of State Pippa Hackett for submission to Cabinet for approval in the very near future. This will outline comprehensive actions by my Department to deal with the issue of ash dieback. Detailed deliberations are taking place to ensure an efficient, appropriate and proportionate response.

As part of the Forest Strategy Implementation plan, the Minister is establishing a Forestry Strategy Consultative Committee (FSCC) to support this work. The FSCC will be formed in the coming weeks and members will be selected from a broad range of relevant stakeholders. This Committee will establish a range of sub-groups to inform its activities, and in this regard will convene a specific subgroup which will work as a task force to ensure a greater level of engagement and action on ash dieback and other forest health matters.

My Department launched the Reconstitution scheme for ash dieback under the new programme 2023-27 in July 2023 with the following enhanced features:

• 100% increase in the site clearance grant rate, from €1,000 to €2,000;
• Enhanced replanting grant rates under the new Forestry Programme 2023-2027;Those applicants whose sites are still in premium will continue to receive the premium due for the remaining years;
• In addition, for those in receipt of farmer rate of premium, a top up premium equal to the difference between the equivalent forestry type and the existing premium will be paid. This will be calculated for the remaining years left in premium and paid in a single sum.

Michael Fitzmaurice (Roscommon-Galway, Independent)
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1164. To ask the Minister for Agriculture, Food and the Marine when he intends to launch the native woodland conservation scheme; and if he will make a statement on the matter. [56366/23]

Charlie McConalogue (Donegal, Fianna Fail)
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I am pleased to report that support for the Native Woodland Conservation Scheme will continue to be offered through the new €1.3 billion funded Forestry Programme 2023-2027. This Scheme is one of a number of measures aimed specifically at promoting the proactive protection and expansion of Ireland’s native woodland resource.

The Native Woodland Conservation Scheme promotes the appropriate restoration of existing native woodland, through the provision of financial support to forest owners towards the cost of appropriate works. A grant of up to €6,000 per ha will be offered to private forest owners as well as an annual seven year Payment for Ecosystem Services of €500 per ha.

My Department intends to make the Scheme available through our iNET system which will allow registered foresters to make online applications for forest owners and monitor the status of their applications, at any given time. The technical development required in iNET is close to completion.

I intend therefore, to launch the Native Woodland Conservation Scheme for new applications in the coming weeks and a circular on this matter will then issue to all registered foresters. Forest owners who currently have an application with my Department will be contacted directly in due course.

Michael Fitzmaurice (Roscommon-Galway, Independent)
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1165. To ask the Minister for Agriculture, Food and the Marine if the payment of €1,000 per hectare to forest owners under the Woodland Environmental Fund is income tax free; and if he will make a statement on the matter. [56367/23]

Charlie McConalogue (Donegal, Fianna Fail)
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The objective of the Woodland Environment funding (WEF) is to facilitate the planting of more native woodlands by providing an access point to business to part fund the establishment of these forests . It is a once off payment of €1,000 hectare to the forest owner to top up premiums paid by my Department.

As such it may be exempt from Tax by virtue of section 18 Finance Act 1969 and from Income Tax and Corporation Tax by virtue of section 232(2) Taxes Consolidation Act 1997.

Section 232(2) TCA 1997 states

(2) Except where otherwise provided by section 75, the profits or gains arising from the occupation of woodlands managed on a commercial basis and with a view to the realisation of profits shall not be taken into account for any purpose of the Tax Acts.

It is worth noting that the final determination of any tax exemption rests with the Revenue Commissioners.

Michael Fitzmaurice (Roscommon-Galway, Independent)
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1166. To ask the Minister for Agriculture, Food and the Marine in cases in which applicants opted into the ash dieback reconstitution scheme selecting a different forest type than that originally applied for on the form 1, which could have been years ago, and in situations where his Department has issued the approval for a forest type not selected on the opt-in form, if his Department will reissue the approval immediately allowing the species selected on the opt-in form by the applicant; and if he will make a statement on the matter. [56368/23]

Charlie McConalogue (Donegal, Fianna Fail)
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The reconstitution scheme for ash dieback is open for applications under the new Forestry Programme 2023 - 2027. This scheme includes the following enhanced features:

• 100% increase in the site clearance grant rate, from €1,000 to €2,000;

• Enhanced replanting grant rates under the new Forestry Programme 2023-2027;

• Those applicants whose sites are still in premium will continue to receive the premium due for the remaining years;

• In addition, for those in receipt of farmer rate of premium, a top up premium equal to the difference between the equivalent forestry type and the existing premium will be paid. This will be calculated for the remaining years left in premium and paid in a single sum.

Applicants that had an approval under the previous Reconstitution and Underplanting scheme (RUS) and hadn’t commenced site clearance works were given the opportunity to opt into the terms and conditions of the new Reconstitution Ash Dieback scheme (RAD).They also were required to inform my Department of the proposed Forest Type that they wished to plant. All applications choosing new species will need approval by my Department, however approvals are issuing in a timely manner once all required documentation has been received.