I propose to take Questions Nos. 114 and 118 together.
The Brexit Adjustment Reserve represents an important response by the European Union to the challenges posed by the UK’s departure from the EU and is an important expression of solidarity with Ireland.
Ireland will receive just over €1 billion of Brexit funding, the biggest single allocation for any Member State, representing just over 20% of the total fund. As the Member State most impacted by Brexit, it is appropriate that we would be the largest beneficiary.
The purpose of the Reserve is to help counter the adverse economic and social consequences of Brexit in the sectors and Member States that are worst affected.
In Ireland's case, BAR funding will be directed at areas such as enterprise supports; supports for the fisheries and agri-food sectors, reskilling and retraining; and checks and controls at our ports and airports.
To qualify for BAR funding, the expenditure must be incurred between 1 January 2020 and 31 December 2023. Notwithstanding that expenditure has already been incurred over 2020 and 2021 that would be eligible for BAR funding, the Government has decided that the full amount of funding is to be applied to expenditure over the years 2022 and 2023. This funding is additional to core Departmental expenditure allocations.
The allocation of BAR resources will be aligned with the annual Estimates process, which has been the vehicle for allocating Brexit resources since the UK Referendum in 2016. Funding under the BAR will be allocated to affected sectors in tranches when the eligibility requirements have been subject to a full assessment. These allocations will be made across 2022 and 2023 in Revised Estimates, or Supplementary Estimates, as appropriate.