Mark Ward (Dublin Mid West, Sinn Fein)
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811. To ask the Minister for Public Expenditure and Reform the position regarding the Apple tax windfall; what has the money been used for; and if he will make a statement on the matter. [42320/25]

Jack Chambers (Dublin West, Fianna Fail)
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The final financial statements of the Escrow Fund along with a an explanatory cover note were published on my Department’s website on Monday, 14 July 2025 (www.gov.ie/en/department-of-finance/publications/cover-note-for-ireland-apple-escrow-fund-2024-financial-statements/).

In summary, the Court of Justice of the European Union (CJEU) judgment of 10 September 2024 provided the final judgement necessary for the release of the Escrow Fund. The process of transferring the Escrow Fund to Ireland as provided for in the Escrow Deed began in October 2024 and was completed by end January 2025.

Funds were therefore released from escrow and transferred to the Revenue Commissioners in the manner prescribed in the Escrow Framework Deed to pay the relevant tax liability. This involved the transfer of €12,677m to the Revenue Commissioners, for onward transfer to the Exchequer.

The balance remaining in the Fund following such payments, consisting of EU interest and gains to the fund, was transferred to an account of the Minister held at The Bank of New York Mellon, London Branch (BNY) as custodian (the Account) on 24 January 2025.

Following receipt of proceeds arising on the maturity of securities transferred to the Account, and after all fees and operational expenses were paid, the balance of the Fund held in the Account was transferred to the Exchequer on the direction of the Minister by means of a number of cash transfers, with the final such transfer taking place on 9 May 2025. The total amount of such transfers was €1,567m. The Account was closed with effect from 13 May 2025 with no assets remaining in the Account.

The Fund, including the balance transferred to the Account on 24 January 2025 totalling to circa €14.2 billion, have all now been transferred to the Exchequer in the manner prescribed in the Escrow Framework Deed.

Conor Sheehan (Limerick City, Labour)
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812. To ask the Minister for Public Expenditure and Reform the amount spent by his Department and State bodies under its aegis on travel and subsistence in 2021, 2022, 2023, 2024 and to date in 2025, in tabular form; and if he will make a statement on the matter. [42470/25]

Jack Chambers (Dublin West, Fianna Fail)
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The following travel and subsistence payments were made by my Department since 2021:

The following is the position in regard to the bodies under the aegis of my Department:

National Shared Services Office

State Laboratory

Office of the Ombudsman

Public Appointments Service

Office of the Regulator of the National Lottery

Office of Public Works

James Geoghegan (Dublin Bay South, Fine Gael)
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813. To ask the Minister for Public Expenditure and Reform if he will detail regarding Table 6 contained in ‘National Development Plan Review 2025’ if he will detail the gross voted capital allocation in € millions for the Office of Public of Works contained within the ‘Public, Expenditure, Infrastructure, Public Service Reform and Digitalisation’ gross voted capital allocation; and if he will make a statement on the matter. [42484/25]

Jack Chambers (Dublin West, Fianna Fail)
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The National Development Plan sets out indicative voted parameters at a Ministerial Vote Group level in Table 6. For my own Department, the following table sets out the capital split between the Office of Public Works (OPW) and the other votes within the Vote Group.

The OPW provisions were agreed as part of the NDP negotiations with Minister Moran and his officials.