Department of Climate, Energy and the Environment

1. All records created before 17 July 2023 held by the Department concerning or relating to the decision as to whether the temporary solidarity contribution ultimately provided for by section 4(1) of the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023) is to be classified as a “tax” or a “levy”. For the avoidance of doubt, this category includes all communications exchanged with the Department of Finance and / or the Revenue Commissioners on this topic. 2. All records created before 17 July 2023 held by the Department of the Environment, Climate and Communications (the "Department") concerning or relating to the decision that the “taxable profits” which are to be subjected to the temporary solidarity contribution under the provisions of the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023 are to be reduced by: “(b) the amount of capital expenditure incurred on the construction or acquisition of a tangible asset— (i) that is brought into use in the accounting period, where— (I) the tangible asset is brought into use in any of the years 2018 to 2023, and (II) the tangible asset is used in the course of carrying on relevant activities, and (ii) in respect of which allowances are made under Part 9 or Chapter 2 of Part 24.” as provided for by section 697S(1)(b) of the Taxes Consolidation Act 1997 (as inserted by section 23 of the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023). 3. All records created before 17 July 2023 held by the Department concerning correspondence exchanged with / submissions made to any Government department by or on behalf of Irving Oil Whitegate Refinery Ireland Limited or any affiliated entity regarding the actual or proposed treatment of capital expenditure for the purposes of calculating “taxable profits” which are to be subjected to the temporary solidarity contribution. For the avoidance of doubt, this category includes correspondence exchanged with / submissions made to the Department by or on behalf of Irving Oil Whitegate Refinery Ireland Limited or any affiliated entity regarding the actual or proposed treatment of capital expenditure for the purposes of calculating “taxable profits” which are to be subjected to the temporary solidarity contribution. 4. All records created before 17 July 2023 held by the Department concerning / assessing the impact of the “temporary solidarity contribution” (ultimately provided for in the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023) on Irving Oil Whitegate Refinery Ireland Limited or any affiliated entity or the viability of the Whitegate oil refinery. We require these records to be released to us in a searchable electronic format. If the Department decides to make these records available in a form or manner other than a searchable electronic format, please specify the ground(s) in section 17(2) of the FOI Act relied upon by the Department to justify making the records available in that other form or manner. If any of the records requested include material which is exempt from release under the FOI Act, we require the Department to prepare a copy, in such form as it considers appropriate, of those parts of the record which do not consist of the exempt material and release that copy to us as provided for by Section 18 of the FOI Act. 1 Request for statement of reasons Pursuant to section 10 of the FOI Act, we request that you provide statements in writing of: (a) The Department’s reasons for deciding that the “taxable profits” which are to be subjected to the temporary solidarity contribution under the provisions of the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023 are to be reduced by: “(b) the amount of capital expenditure incurred on the construction or acquisition of a tangible asset— (i) that is brought into use in the accounting period, where— (I) the tangible asset is brought into use in any of the years 2018 to 2023, and (II) the tangible asset is used in the course of carrying on relevant activities, and (ii) in respect of which allowances are made under Part 9 or Chapter 2 of Part 24.” (b) Any findings on any material issue of fact made for the purposes of the above decision.