Carol Nolan (Offaly, Independent)
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1075. To ask the Minister for Agriculture, Food and the Marine the number of applications made to the climate action performance payment (CAPP) scheme; the number of disallowed or refused applications and the amount paid out in total since the CAPP scheme was opened; and if he will make a statement on the matter. [46339/24]

Charlie McConalogue (Donegal, Fianna Fail)
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A Climate Action Performance Payment, totalling €5,000 per hectare will be paid in three instalments to grant aided ash forest owners who clear their sites and replant through one of the Department’s Ash Dieback Reconstitution Schemes.

My Department has received 264 applications for the first instalment of the Climate Action Performance Payment Scheme since this scheme was launched in August 2024. Of these, none have been disallowed. There are additional ongoing queries in relation to twenty applications. A total of €2.34 million has been paid on 244 applications representing more than 936 hectares.

Carol Nolan (Offaly, Independent)
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1076. To ask the Minister for Agriculture, Food and the Marine if a compensation payment made under the climate action performance payment, CAPP, scheme is subject to taxation; if representations have been made to him by forestry or farming organisations regarding exempting the compensation from taxation; and if he will make a statement on the matter. [46340/24]

Charlie McConalogue (Donegal, Fianna Fail)
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The Climate Action Performance Payment (CAPP) of €5,000 per hectare, is available to current owners of grant-aided ash forests whose sites have been cleared and replanted with an alternative species through either one of the preceding Ash Dieback Reconstitution Schemes or the current Reconstitution Ash Dieback Scheme 2023 to 2027.

The Climate Action Performance Payment is therefore exempted from income tax by virtue of section 232(2) of the Taxes Consolidation Act (TCA) but may be subject to USC & PRSI.