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.”