52021PC0419

EUROPEAN COMMISSION

Brussels, 16.7.2021

COM(2021) 419 final

2021/0238(NLE)

Proposal for a

COUNCIL IMPLEMENTING DECISION

on the approval of the assessment of the recovery and resilience plan for Ireland

{SWD(2021) 205 final}

2021/0238 (NLE)

Proposal for a

COUNCIL IMPLEMENTING DECISION

on the approval of the assessment of the recovery and resilience plan for Ireland

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) 2021/241 of the European Parliament and of the Council of 12 February 2021 establishing the Recovery and Resilience Facility 1 and in particular Article 20 thereof,

Having regard to the proposal from the European Commission,

Whereas:

(1)The COVID-19 outbreak has had a disruptive impact on the economy of Ireland. In 2019, the gross domestic product per capita (GDP per capita) of Ireland was 231% of the Union average. Despite the pandemic, the real GDP of Ireland rose by 3,4% in 2020 on the back of a very strong performance by the ICT and pharmaceutical sectors and, according to the Commission’s Summer 2021 forecast, is expected to increase by 10,8% cumulatively in 2020-2021. Longer-standing aspects with an impact on medium-term economic performance include high public and private debts and highly negative net external liabilities, while the pandemic might potentially have a lasting impact on the dynamics and structure of the labour market.

(2)On 9 July 2019 and on 20 July 2020, the Council addressed recommendations to Ireland in the context of the European Semester. In particular, the Council recommended that Ireland take all necessary measures to effectively address the pandemic, achieve prudent medium-term fiscal positions and ensure debt sustainability, while increasing investment. It also recommended that it improve the cost-effectiveness, accessibility, and resilience of the country’s health system. The Council also recommended that Ireland support employment through active integration support and upskilling, address the risk of digital divide, including in the education sector, increase access to affordable and quality childcare and increase the provision of social and affordable housing. Further, the Council recommended to implement measures to secure access to liquidity for firms in the context of the pandemic, to front-load public investment projects and to promote private investment to foster the economic recovery. The Council also recommended that Ireland focus investment on the green and digital transitions, in particular on clean and efficient production and use of energy, sustainable transport, and water, as well as on research and innovation and digital infrastructure. Lastly, the Council recommended that the country broaden the tax base, address features of the tax system that facilitate aggressive tax planning and improve the effectiveness of its anti-money laundering supervision and enforcement as regards professionals providing trust or company services. Having assessed progress in the implementation of those country-specific recommendations at the time of submission of the recovery and resilience plan, the Commission finds that the recommendation on taking, in line with the General Escape Clause of the Stability and Growth Pact, all necessary measures to effectively address the pandemic, sustain the economy and support the ensuing recovery has been fully implemented. Substantial progress has been achieved with respect to the recommendations on securing access to liquidity for firms and investment-related policy on the clean and efficient production and use of energy. Finally, the recommendation to increase access to affordable and quality childcare has been addressed in a broadly satisfactory manner outside the plan.

(3)On 2 June 2021, the Commission published an in-depth review under Article 5 of Regulation (EU) No 1176/2011 of the European Parliament and of the Council 2 for Ireland. The Commission’s analysis led it to conclude that Ireland is experiencing macroeconomic imbalances, in particular related to high private and public debt and net external liabilities, and those vulnerabilities remain.

(4)[The Council recommendation on the economic policy of the euro area recommended to euro area Member States to take action, including through their recovery and resilience plans, to, inter alia, ensure a policy stance which supports the recovery and to further improve convergence, resilience and sustainable and inclusive growth. The Council recommendation also recommended to strengthen national institutional frameworks, to ensure macro-financial stability and to complete the Economic and Monetary Union and strengthen the international role of the euro.] [If the Council recommendation is not adopted by the time of the CID adoption, please remove the recital].

(5)On 28 May 2021, Ireland submitted its national recovery and resilience plan to the Commission, in accordance with Article 18(1) of Regulation (EU) 2021/241. That submission followed a consultation process, conducted in accordance with the national legal framework, of local and regional authorities, social partners, civil society organisations, youth organisations and other relevant stakeholders. The national ownership of the recovery and resilience plans is underpinning their successful implementation and lasting impact at national level and credibility at European level. Pursuant to Article 19 of that Regulation, the Commission has assessed the relevance, effectiveness, efficiency and coherence of the recovery and resilience plan, in accordance with the assessment guidelines of Annex V to that Regulation.

(6)The recovery and resilience plans should pursue the general objectives of the Recovery and Resilience Facility established by Regulation (EU) 2021/241 and of the EU Recovery Instrument set up by Council Regulation (EU) 2020/2094 3 in order to support the recovery in the aftermath of the COVID-19 crisis. They should promote the Union’s economic, social and territorial cohesion by contributing to the six pillars referred to in Article 3 of Regulation (EU) 2021/241.

(7)The implementation of the Member States’ recovery and resilience plans will constitute a coordinated effort of investment and reforms across the Union. Through the coordinated and simultaneous implementation of these reforms and investments and the implementation of cross-border projects, these reforms and investments will mutually reinforce each other and generate positive spillovers across the whole Union. Therefore, about one third of the impact of the Facility on Member States’ growth and job creation will come from spillovers from other Member States.

Balanced response contributing to the six pillars

(8)In accordance with Article 19(3), point (a) and section 2.1 of Annex V to Regulation (EU) 2021/241, the recovery and resilience plan represents to a large extent (Rating A) a comprehensive and adequately balanced response to the economic and social situation, thereby contributing appropriately to all six pillars referred to in Article 3 of Regulation (EU) 2021/241, taking the specific challenges and the financial allocation of the Member State concerned into account.

(9)The plan includes measures that contribute towards all the six pillars, with all components of the plan addressing multiple pillars. Such an approach contributes to ensuring that each pillar is comprehensively addressed in a coherent manner. Furthermore, given the specific challenges of Ireland, the particular focus on smart, sustainable and inclusive growth, along with the overall weighting across pillars, is considered adequate.

(10)The plan has a strong focus on the green transition with energy and climate related measures. Those measures include increasing the carbon tax and reforming the climate governance, promoting investments in energy efficiency, decarbonising the enterprise sector, promoting sustainable railway transport, rehabilitating peatlands, improving water treatment, and promoting green research and development. The plan also contributes to the digital transformation, with an emphasis on connectivity and the digitalisation of the public sector. Digitalisation of companies, mainly small and medium-sized enterprises (SMEs), is supported through measures that should also increase their productivity and competitiveness. The recovery and resilience plan focuses specifically on enhancing digital skills in schools and beyond, to bridge the digital divide.

(11)The recovery and resilience plan is expected to contribute to the pillar on smart, sustainable and inclusive growth. Several measures, such as support for labour intensive energy renovation of buildings or active integration support and upskilling programmes have a focus on economic cohesion, jobs, productivity, and competitiveness. The National Grand Challenge Programme aims to facilitate the realisation of research and innovation projects. The recovery and resilience plan supports the application of the SME test, which has the potential to reduce regulatory barriers to the business activity of SMEs. Reforms and investments such as those aiming to improve the provision of social and affordable housing, to simplify and harmonise the supplementary pension landscape, or to support education capacity in regional technological universities are expected to contribute directly to social and territorial cohesion. The healthcare system, as well as economic, social and institutional resilience are expected to be reinforced by a set of reforms and investments, such as the deployment of ePharmacy and an integrated financial management system in the field of healthcare, support for the digitalisation of SMEs, and the reinforcement of Ireland’s anti-money laundering framework. Finally, measures in the recovery and resilience plan aim to help the next generations develop the necessary skills and support young people in gaining or regaining their footing in the labour market.

Addressing all or a significant subset of challenges identified in Country Specific Recommendations

(12)In accordance with Article 19(3), point (b) and section 2.2 of Annex V to Regulation (EU) 2021/241, the recovery and resilience plan is expected to contribute to effectively addressing all or a significant subset of challenges (Rating A) identified in the relevant country-specific recommendations, including fiscal aspects thereof, addressed to the Member State concerned or challenges identified in other relevant documents officially adopted by the Commission in the context of the European Semester.

(13)The recommendations related to the immediate fiscal policy response to the pandemic can be considered as falling outside the scope of Ireland’s recovery and resilience plan, notwithstanding the fact that Ireland has generally responded adequately and sufficiently to the immediate need to support the economy through fiscal means in 2020 and 2021, in line with the provisions of the General Escape Clause of the Stability and Growth Pact. Moreover, the recommendation to achieve the medium-term budgetary objective in 2020 is no longer relevant, due both to the lapsing of the corresponding budgetary period and the activation in March 2020 of the General Escape Clause of the Stability and Growth Pact in the context of the pandemic crisis.

(14)The plan includes an extensive set of mutually reinforcing reforms and investments that contribute to effectively addressing all or a significant subset of the economic and social challenges outlined in the country-specific recommendations addressed to Ireland by the Council in the European Semester in 2019 and in 2020, notably those in the areas of the green transition and climate action, sustainable public transport, water, digital infrastructure, the digital divide, research and innovation, front-loading public investment, promoting private investment, employment through active integration support and upskilling, regulatory barriers to entrepreneurship, anti-money laundering, aggressive tax planning, social and affordable housing, pensions, and healthcare.

(15)The recovery and resilience plan places a significant focus on the green transition. Measures include investments in energy efficiency in private and public buildings, decarbonisation of enterprises, sustainable railway transport, green research and development, the rehabilitation of peatlands, and improvement of wastewater treatment. The implementation of the Climate Action and Low Carbon Development (amendment) Bill 2021 and the carbon tax reform are expected to incentivise the front-loading of green investments and accelerate the green transition.

(16)With regard to the digital transition, first, the plan includes investments in digital infrastructures. More specifically, the building of a platform that can process the data with a minimum delay and close to the user, the development of a shared Government data centre, the online census response option and the suite of e-health projects focus investments on the digital transition and in particular on digital infrastructures that may further drive the digital transformation in the public sector. Second, the recovery and resilience plan is also expected to address the risk of a digital divide, including in the education sector. The programme to provide digital infrastructure and funding to schools aims to equip learners with digital skills and ensure that learners have equal access to appropriate digital infrastructure. In addition, the reform measures focus on the strategic development of digital skills throughout the education and further training system so that all learners develop foundational or advanced skills to enable them to take part in the digital economy.

(17)The recovery and resilience plan is expected to contribute to front-loading mature public investment projects, promoting private investment and using direct funding instruments to stimulate research and innovation. Public investment is expected to be promoted through the retrofitting of selected public buildings and the work to enable the future electrification of the Cork commuter rail. Private investment is expected to be stimulated through a financial instrument targeting home renovations, as well as the fund for the decarbonisation of the enterprise sector and the programme to drive the digital transformation of businesses with a particular focus on SMEs. Funding provided through the National Grand Challenge Programme is expected to stimulate research, development and innovation. The plan is also expected to include the establishment of four European Digital Innovation Hubs.

(18)The recovery and resilience plan aims to support employment through active integration support and upskilling by providing work placement and training opportunities, with a particular focus on the green and digital skills and sectors.

(19)The recovery and resilience plan also seeks to reduce unnecessary regulatory obstacles that SMEs face when establishing and growing their business by further applying the so-called SME test when preparing new legislation.

(20)The recovery and resilience plan is expected to partially address challenges to the effective supervision and enforcement of the anti-money laundering framework as regards trust or company service providers. The publication of a sectoral risk assessment of trust or company service providers and an increased number of inspections have the potential to improve the understanding of the risk exposure of these professionals and strengthen their supervision. In addition, new legislation operationalising any recommendations from a working group reviewing the regulatory enforcement toolkit could lead to better enforcement by expanding the regulatory toolkit to include an administrative financial sanctions regime.

(21)The reforms set out in in the recovery and resilience plan are expected to contribute to partially addressing features of the tax system that facilitate aggressive tax planning. In particular, legislative measures, including those on withholding taxes or non-deductibility, applying to outbound payments to EU-blacklisted and all other zero-tax and no-tax jurisdictions are expected to limit the possibility of outbound payments not being taxed.

(22)The plan is expected to contribute to fully implementing pension reform plans, by simplifying and harmonising the additional pension landscape.

(23)The plan also includes a reform measure that aims to increase the provision of social and affordable housing. This measure is expected to be complemented by investments funded by the national budget to address existing shortages in social housing, including for the most vulnerable.

(24)The cost-effectiveness, accessibility, and resilience of the healthcare system are also expected to be addressed by the plan. A reform measure should support the implementation of Sláintecare, a major and long-term domestic health reform initiative currently underway, which aims to achieve a modern universal single-tier healthcare system where everyone has equal access to services based on need, and not on ability to pay.

(25)The recovery and resilience plan does not directly address access to affordable and quality childcare as this has already been addressed in a broadly satisfactory manner by a variety of actions undertaken by the government outside the plan.

(26)By addressing the aforementioned challenges, the recovery and resilience plan is expected to also contribute to correcting the imbalances 4 that Ireland is experiencing, notably with respect to large net external liabilities, private and public debt.

Contribution to growth potential, job creation and economic, social and institutional resilience

(27)In accordance with Article 19(3), point (c) and section 2.3 of Annex V to Regulation (EU) 2021/241, the recovery and resilience plan is expected to have a high impact (Rating A) on strengthening the growth potential, job creation, and economic, social and institutional resilience of the Member State, contributing to the implementation of the European Pillar of Social Rights, including through the promotion of policies for children and youth, and on mitigating the economic and social impact of the COVID-19 crisis, thereby enhancing the economic, social and territorial cohesion and convergence within the Union.

(28)Simulations by the Commission services show that the plan has the potential to increase the GDP of Ireland by between 0,3% and 0,5% by 2026 5 with spillovers accounting for a large part of this impact. Investments and policies to improve energy efficiency and support the decarbonisation of the enterprise sector are expected to contribute to creating jobs and advancing the green transition. Investments and policies to accelerate digitalisation as well as reforms in the social, education and business fields are expected to improve productivity over different time horizons, create jobs and encourage job growth.

(29)The recovery and resilience plan contains a range of measures that are expected to strengthen social cohesion by supporting employment, particularly through creating work placement, upskilling and reskilling opportunities, as well as investments in education. Reforms and investments included in the plan are expected to address the risks of a digital divide for those in employment, the unemployed and students alike. Furthermore, a set of reforms has the potential to contribute to addressing the high need for social and affordable housing and help ensure timely access to affordable healthcare of good quality, thereby strengthening social resilience. Those measures are expected to help deliver on the implementation of the European Pillar of Social Rights.

(30)The recovery and resilience plan contains measures with a focus on youth. Reforms and investments in the plan are expected to address the risk of digital divide and adopt a strategic approach to digital skills throughout the education and training system. The Technological Universities Transformation Fund is expected to support regionally-embedded higher education and training, which may help improve the skills of young people and address regional disparities. Finally, the young unemployed are mentioned as a target group benefitting from the reskilling and upskilling measures in the plan.

Do no significant harm

(31)In accordance with Article 19(3), point (d) and section 2.4 of Annex V to Regulation (EU) 2021/241, the recovery and resilience plan is expected to ensure that no measure (Rating A) for the implementation of reforms and investment projects included in the recovery and resilience plan does significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852 of the European Parliament and of the Council 6 (the principle of ‘do no significant harm’).

(32)In line with the ‘do no significant harm’ technical guidance adopted by the Commission (2021/C 58/01), Ireland has provided justification that its plan is expected to do no significant harm to any environmental objective. This is the case notably for the measure related to energy efficiency in private buildings. This is also the case for the measure on sustainable rail transport, which should enable the future electrification of the line.

Contribution to the green transition including biodiversity

(33)In accordance with Article 19(3), point (e) and section 2.5 of Annex V to Regulation (EU) 2021/241, the recovery and resilience plan contains measures that contribute to a large extent (Rating A) to the green transition, including biodiversity, or to addressing the challenges resulting therefrom. The measures supporting climate objectives account for an amount which represents 42% of the plan’s total allocation calculated in accordance with the methodology of Annex VI to Regulation (EU) 2021/241. In accordance with Article 17 of Regulation (EU) 2021/241, the recovery and resilience plan is consistent with the information included in the national energy and climate plan for 2021-2030.

(34)A significant part of the recovery and resilience plan relates to the green transition. The plan contains measures targeting the increase of the energy efficiency of residential and public buildings, and industry. The plan includes a significant investment in the transport sector, which is the second largest contributor in Ireland to emissions from sectors not covered by the emissions trading system. The plan includes two reforms that are expected to support and accelerate the green transition in Ireland. The Climate Action and Low Carbon Development (amendment) Bill 2021 is expected to drive Ireland’s transition to a climate neutral economy by 2050. The other reform sets out successive annual increases in the carbon tax rate, by EUR 7,50 per year, following a trajectory that would lead to a rate of EUR 100 per tonne of CO2 emissions in 2030.

(35)Investment in research and innovation is expected to complement the significant investments and reforms required for Ireland to achieve its greenhouse gas emissions targets. The National Grand Challenge Programme is expected to provide investment for research, development and innovation through three rounds of project selection on themes such as climate and digital.

(36)Improving biodiversity should also contribute to the reduction of greenhouse gas emissions. The rehabilitation of peatlands is expected to promote biodiversity and eco-systems, water quality improvements, increased carbon storage and reduced carbon emissions. The plan also invests in the development and upgrade of smaller wastewater treatment plants across Ireland, thereby contributing to the sustainable use and protection of water and marine resources, pollution prevention and control. This measure should also contribute to the protection and restoration of biodiversity and ecosystems.

Contribution to the digital transition

(37)In accordance with Article 19(3), point (f) and section 2.6 of Annex V to Regulation (EU) 2021/241, the recovery and resilience plan contains measures that contribute to a large extent (Rating A) to the digital transition or to addressing the challenges resulting from it. The measures supporting digital objectives account for an amount which represents 32% of the plan’s total allocation calculated in accordance with the methodology of Annex VI to Regulation (EU) 2021/241.

(38)The Irish recovery and resilience plan has a strong focus on the digital transition and addressing related challenges with a component entirely dedicated to the digital transformation of several sectors and to addressing the country specific challenges resulting from the digital transition. Several measures aim to contribute to the digital transition by supporting the digitalisation of enterprises, addressing the risk of the digital divide, including in the education sector, enhancing digital skills, and supporting the development of digital infrastructure and the delivery of digital public services.

(39)Therefore, measures related to the digital transition, or to addressing the challenges resulting from it, are prominent in the Irish plan. They should contribute to the digital transformation of several economic and social sectors and to addressing the country specific challenges resulting from the digital transition.

Lasting impact

(40)In accordance with Article 19(3), point (g) and section 2.7 of Annex V to Regulation (EU) 2021/241, the recovery and resilience plan is expected to have a lasting impact on Ireland to a large extent (Rating A).

(41)The recovery and resilience plan contains structural changes in relevant policies and in administration and institutions. Reforms requiring the adoption of sectoral greenhouse gas emissions budgets in line with the 2030 target and the climate neutrality objective by 2050 and introducing successive annual increases in the carbon tax rate are expected to drive the green transition. Reforms aimed at supporting the digital transformation of Irish education are expected to have a lasting impact on digital skills and addressing the risk of a digital divide. Strengthened capacity of technological universities to provide quality education and training programmes should help tackle the regional economic disparities in Ireland, enhancing inclusive growth and social cohesion. Other reforms expected to have a lasting impact on Ireland’s economy and social system include the application of the SME test that is expected to help reduce regulatory barriers to entrepreneurship, the strengthening of the supervision and enforcement of the anti-money laundering framework, reforms that are expected to address features of the tax system that may facilitate aggressive tax planning, reforms that are expected to increase the provision of social and affordable housing, and reforms that are expected to improve the accessibility and resilience of the healthcare system.

(42)In the area of investment, the measures aiming to increase employability and skills are expected to have a positive long-lasting impact. Public administration and healthcare are expected to be strengthened by investments in their digitalisation. In addition, many of the investments in the plan are expected to have a lasting impact by facilitating the green and digital transitions in Ireland. Lasting impact of the plan can also be enhanced through synergies between the plan and other programmes financed by the cohesion policy funds, notably by addressing in a substantive manner territorial challenges and promoting a balanced development.

Monitoring and implementation

(43)In accordance with Article 19(3), point (h) and section 2.8 of Annex V to Regulation (EU) 2021/241, the arrangements proposed in the recovery and resilience plan are adequate (Rating A) to ensure effective monitoring and implementation of the recovery and resilience plan, including the envisaged timetable, milestones and targets, and the related indicators.

(44)The overall responsibility for the implementation of the plan rests with the Irish Government, whilst for each measure a Government Department or other body is designated as accountable. A newly created Implementing Body within the Department of Public Expenditure and Reform is to be tasked with the plan’s overall strategic monitoring and management as well as coordination among Irish authorities.

(45)The milestones and targets are clear and realistic and the proposed indicators for those milestones and targets are relevant, acceptable and robust. The milestones and targets constitute an appropriate system for monitoring the plan’s implementation. The verification mechanisms, data collection and responsibilities described by Ireland are sufficiently robust to justify in an adequate manner the disbursement requests once the milestones and targets are assessed as completed.

(46)Member States should ensure that financial support under the Facility is communicated and acknowledged in line with Article 34 of Regulation (EU) 2021/241. Technical support may be requested under the Technical Support Instrument to assist Member States in the implementation of their plan.

Costing

(47)In accordance with Article 19(3), point (i) and section 2.9 of Annex V to Regulation (EU) 2021/241, the justification provided in the plan on the amount of the estimated total costs of the recovery and resilience plan is to a medium extent (Rating B) reasonable and plausible, is in line with the principle of cost efficiency and is commensurate to the expected national economic and social impact.

(48)Ireland provided documents to justify and explain the amounts proposed and gave explanations on how those amounts were computed. The estimated total cost of the plan is in line with the nature and type of the envisaged reforms and investments. The assessment of the estimates shows that costs are assessed as reasonable and plausible. However, the level of details and clarity of the information provided was not homogeneous across the plan. Moreover, a share of the costs were assessed as reasonable and plausible only up to a medium extent. Finally, the estimated total cost of the recovery and resilience plan is in line with the principle of cost-efficiency and is commensurate to the expected national economic and social impact.

Protection of financial interests

(49)In accordance with Article 19(3), point (j) and section 2.10 of Annex V to Regulation (EU) 2021/241, the arrangements proposed in the recovery and resilience plan and the additional measures contained in this Decision are adequate (Rating A) to prevent, detect and correct corruption, fraud and conflicts of interests when using the funds provided under that Regulation, and the arrangements are expected to effectively avoid double funding from that Regulation and other Union programmes. This is without prejudice to the application of other instruments and tools to promote and enforce compliance with Union law, including for preventing, detecting and correcting corruption, fraud and conflicts of interests, and for protecting the Union finances in line with Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council 7 .

(50)The plan is accompanied by satisfactory implementing measures. The relevant departments and other bodies are responsible and accountable for implementing, delivering and reporting on the individual investment and reform commitments in the plan within their areas of competence. The Implementing Body for the National Recovery and Resilience Plan will be responsible for the strategic monitoring and management of the plan. A Delivery Committee, in which all accountable Departments and other bodies as well as the Implementing Body are represented, will maintain ongoing oversight over the implementation of the plan. Overall, the system presents a robust process and structure, where the roles and responsibilities are clearly defined and the relevant control functions are appropriately segregated. Ireland should provide the necessary details requested to ensure that the actors responsible for controls have the administrative capacity to exercise their roles and tasks. A dedicated milestone should ensure that a workload analysis on the audit body and Implementing Body is provided to the Commission by the time of the first payment request. The analysis should provide adequate information in terms of administrative capacity needs with a view to reaching them in a timely manner, including by developing a set of recommendations to address insufficient capacity where necessary. Based on the analysis and recommendations, necessary resources should be allocated to the institutions involved.

(51)The internal control system described in Ireland’s recovery and resilience plan presents a satisfactory process and structure, where the roles and responsibilities are clearly defined and the relevant control functions are appropriately segregated. The proposed measures give a sufficient assurance that there is an adequate level of control to prevent, detect and correct irregularities identified when using funds provided under Regulation (EU) 2021/241. A reporting mechanism in the RRF Information System should be created to ensure final recipients data, including all beneficial owners in line with Article 22 of the RRF Regulation, are adequately recorded to declare the absence of conflict of interest for the accountable Departments and other bodies. In accordance with Article 20(5), point (e) of Regulation (EU) 2021/241, Ireland should implement the RRF Information System in order to comply with Article 22 of that Regulation, and confirm the status of its implementation with the first payment request. A dedicated audit report on the system should be undertaken. It should confirm the repository system functionalities and, in particular, the recording and storing of all relevant data related to the implementation of the recovery plan, including the achievement of milestones and targets, data on beneficiaries, contractors, subcontractors and their respective beneficial owners. The report should analyse any related weaknesses found and corrective actions taken or planned. A specific milestone should ensure the creation, before the first payment request is submitted, of a repository system for recording, storing and making available all relevant data related to the implementation of the recovery and resilience plan.

(52)Disbursements are conditional on the fulfilment of the milestones referred to in recitals 50 to 51 above.

Coherence of the plan

(53)In accordance with Article 19(3), point (k) and section 2.11 of Annex V to Regulation (EU) 2021/241, the plan includes to a high extent (Rating A) measures for the implementation of reforms and public investment projects that represent coherent actions.

(54)The plan reflects an adequate balance between reforms and investments in view of the main challenges to be addressed, and between investments in different territories. The three components of the plan pursue complementary aims, aligned with the Irish government’s broader recovery efforts. An example is the third component on social and economy recovery and job creation, which includes measures that are expected to support the development of green and digital skills in the workforce. At the same time, measures in each of the individual components mutually reinforce each other. For instance, in the second component on the digital transition, the investments in broadband connectivity and ICT infrastructure for schools are reinforced by reform measures that aim to strengthen digital education and skills in general.

Equality

(55)The plan contains measures that are expected to contribute to addressing the country’s challenges in the area of gender equality and equal opportunities for all. In particular, the plan states that measures consisting of the provision of work experience, upskilling or reskilling opportunities specifically aim to support workers most impacted by the pandemic, which disproportionately affected women. These measures are expected to be relevant for all the pillars referred to in Article 3 of Regulation (EU) 2021/241, notably by supporting labour market participation through the development of green and digital skills. The plan also refers to employment levels disaggregated by gender and age as well as to the gender employment gap as key metrics to be used at the national level to measure Ireland’s recovery efforts, including the contribution of the plan.

Security self-assessment

(56)A security self-assessment has not been provided as it has not been considered appropriate by Ireland, in accordance with Article 18(4), point (g) of Regulation (EU) 2021/241.

Cross-border and multi-country projects

(57)Ireland included one multi-country project in its recovery and resilience plan to support the digitalisation of companies in Ireland, particularly of SMEs. To tackle the unbalanced digitalisation among companies, the recovery and resilience plan includes a programme to drive digital transformation of companies, particularly SMEs, across all sectors in Ireland. Digital transition of the Irish enterprise through this programme is expected to be further supported through Ireland’s participation in the European Digital Innovation Hubs (EDIHs) network, in the context of a multi-country project. The support to the establishment of four EDIHs and the creation of clusters anchored by the EDIHs is expected to be an important facilitator of cross-border collaboration which is also expected to strengthen value chains.

Consultation process

(58)A public consultation allowed interested parties to make submissions as to which investments and reforms should be prioritised, and to indicate the country-specific recommendations they considered most relevant. The government received over 110 written stakeholder submissions, including from regional representatives, political parties, business associations, trade unions, youth organisations, environmental organisations, academia, and other civil society stakeholders, and members of the public. The submissions were summarised and shared with relevant government departments as part of the plan development.

(59)At the stage of implementation of the investments and reforms included in the plan, the government intends to continue stakeholder involvement and consultation. To ensure ownership by the relevant actors, it is crucial to involve all local authorities and stakeholders concerned, including social partners, throughout the implementation of the investments and reforms included in the plan.

Positive assessment

(60)Following the positive assessment of the Commission concerning Ireland’s recovery and resilience plan with the finding that the plan satisfactorily complies with the criteria for assessment set out in Regulation (EU) 2021/241, in accordance with Article 20(2) of that Regulation, this Decision should set out the reforms and investment projects necessary for the implementation of the plan, the relevant milestones, targets and indicators, and the amount made available from the Union for the implementation of the plan in the form of non-repayable financial support.

Financial contribution

(61)The estimated total cost of the recovery and resilience plan of Ireland is EUR 989 938 300. As the recovery and resilience plan satisfactorily complies with the criteria for assessment set out in Regulation (EU) 2021/241 and, furthermore, as the amount of the estimated total costs of the recovery and resilience plan is higher than the maximum financial contribution available for Ireland, the financial contribution allocated for Ireland’s recovery and resilience plan should be equal to the total amount of the financial contribution available for Ireland.

(62)In accordance with Article 11(2) of Regulation (EU) 2021/241, the calculation of the maximum financial contribution for Ireland is to be updated by 30 June 2022. As such, in accordance with Article 23(1) of that Regulation, an amount for Ireland should be made available now for a legal commitment by 31 December 2022. Where necessary following the updated maximum financial contribution, the Council, on a proposal from the Commission, should amend this Decision to include the updated maximum financial contribution without undue delay.

(63)The support to be provided is to be financed from the borrowing by the Commission on behalf of the Union on the basis of Article 5 of Council Decision (EU, Euratom) 2020/2053 8 . The support should be paid in instalments once Ireland has satisfactorily fulfilled the relevant milestones and targets identified in relation to the implementation of the recovery and resilience plan.

(64)This Decision should be without prejudice to the outcome of any procedures relating to the award of Union funds under any other Union programme than Regulation (EU) 2021/241 or to procedures relating to distortions of the operation of the internal market that may be undertaken, in particular under Articles 107 and 108 of the Treaty. It does not override the requirement for Member States to notify instances of potential State aid to the Commission under Article 108 of the Treaty,

HAS ADOPTED THIS DECISION:

Article 1
Approval of the assessment of the recovery and resilience plan

The assessment of the recovery and resilience plan of Ireland on the basis of the criteria provided for by Article 19(3) of Regulation (EU) 2021/241 is approved. The reforms and investment projects under the recovery and resilience plan, the arrangements and timetable for monitoring and implementation of the recovery and resilience plan, including the relevant milestones and targets, the relevant indicators relating to the fulfilment of the envisaged milestones and targets, and the arrangements for providing full access by the Commission to the underlying relevant data are set out in the Annex to this Decision.

Article 2
Financial contribution

1.The Union shall make available to Ireland a financial contribution in the form of non-repayable support amounting to EUR 988 966 534 9 . An amount of EUR 914 368 618 shall be available to be legally committed by 31 December 2022. Subject to the update provided for in Article 11(2) of Regulation (EU) 2021/241 calculating an amount for Ireland equal to or more than this amount, a further amount of EUR 74 597 916 shall be available to be legally committed from 1 January 2023 until 31 December 2023.

2.The Union financial contribution shall be made available by the Commission to Ireland in instalments in accordance with the Annex to this Decision. The instalments may be disbursed by the Commission in one or several tranches. The size of the tranches shall be subject to the availability of funding.

3.The release of instalments in accordance with the Financing Agreement shall be conditional on available funding and a decision by the Commission, taken in accordance with Article 24 of Regulation (EU) 2021/241, that Ireland has satisfactorily fulfilled the relevant milestones and targets identified in relation to the implementation of the recovery and resilience plan. Subject to the entry into force of the legal commitments referred to in paragraph 1, to be eligible for payment, milestones and targets shall be completed no later than 31 August 2026.

Article 3
Addressee

This Decision is addressed to Ireland.

Done at Brussels,

For the Council

The President

(1) OJ L 57, 18.2.2021, p. 17-75.

(2) Regulation (EU) No 1176/2011 of the European Parliament and of the Council of 16 November 2011 on the prevention and correction of macroeconomic imbalances (OJ L 306, 23.11.2011, p. 25).

(3) Council Regulation (EU) 2020/2094 of 14 December 2020 establishing a European Union Recovery Instrument to support the recovery in the aftermath of the COVID-19 crisis (OJ L 433I, 22.12.2020, p. 23.).

(4) These macroeconomic imbalances refer to the recommendations made pursuant to Article 6 of Regulation (EU) No 1176/2011 in 2019 and 2020.

(5) Such simulations reflect the overall impact of NGEU, which also includes funding for ReactEU, and increased funding for Horizon Europe, InvestEU, JTF, Rural Development and RescEU. Such simulations do not include the possible positive impact of structural reforms, which can be substantial.

(6) Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13).

(7) Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council of 16 December 2020 on a general regime of conditionality for the protection of the Union budget (OJ L 433I, 22.12.2020, p. 1.)

(8) Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1.).

(9) This amount corresponds to the financial allocation after deduction of Ireland’s proportional share of the expenses of Article 6(2) of Regulation (EU) 2021/241, calculated in accordance with the methodology of Article 11 of that Regulation.

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EUROPEAN COMMISSION

Brussels, 16.7.2021

COM(2021) 419 final

ANNEX

to the

Proposal for a Council Implementing Decision

on the approval of the assessment of the recovery and resilience plan for Ireland

{SWD(2021) 205 final}

ANNEX

SECTION 1: REFORMS AND INVESTMENTS UNDER THE RECOVERY AND RESILIENCE PLAN

1.Description of Reforms and Investments

A. COMPONENT 1: ADVANCING THE GREEN TRANSITION

This component of the Irish recovery and resilience plan contributes to addressing Ireland’s climate and biodiversity challenges and aims to accelerate the decarbonisation of the Irish economy, as Ireland is lagging behind other Member States in tackling decarbonisation.

The objectives of the component are twofold:

·Strengthen the overall governance framework by enshrining key climate targets and associated institutional structures and processes into national legislation; and

·Direct relevant funding towards decarbonising projects, such as retrofitting and investment in railways, whilst also enhancing ecosystem resilience and rehabilitation.

The component contributes to addressing the country-specific recommendations related to front-loading investments focusing on low carbon and energy transition, the reduction of greenhouse gas emissions, sustainable transport, and water supply and treatment (country-specific recommendations 3 in 2019 and 2020). It also contributes to the recommendation to promote and stimulate research and innovation (country-specific recommendations 3 in 2019 and 2020).

It is expected that no measure in this component does significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measures and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01).

A.1. Description of the reforms and investments for non-repayable financial support

Investment: 1.1 Derisking a Low Cost Residential Retrofit Loan Scheme

The objective of the measure is to encourage private investment in energy efficiency by setting up a low interest rate residential retrofit loan scheme based on a loan guarantee to be provided by the state to participating retail banks and other credit institutions. It shall achieve on average at least medium-depth level renovations as defined in Commission Recommendation on Building Renovation (EU) 2019/786 of private residential homes and installation of renewable energy sources, in particular heat pumps. The loan guarantee shall allow banks and other credit institutions to offer loans with reduced interest rates to private homeowners and non-corporate landlords, who wish to borrow to finance energy efficiency upgrades of their homes and rental properties. The measure aims at leveraging a lending portfolio between EUR 300 000 000 and EUR 500 000 000.

The investment consists in an upfront payment to compensate for potential losses during the lifetime of the scheme. The payment of this First Loss Payment shall also enable the participation of the SBCI and the European Investment Bank Group in the financial instrument.

It is expected that this investment does not do significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the investment and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01). In particular, the first at least 70% (by weight) of the non-hazardous construction and demolition waste (excluding naturally occurring material referred to in category 17 05 04 in the European List of Waste established by Decision 2000/532/EC) generated on the construction site shall be prepared for re-use, recycling and other material recovery, including backfilling operations using waste to substitute other materials, in accordance with the Waste Hierarchy Directive and EU construction and Demolition Waste Management Protocol. Second, operators shall limit waste generation in processes related to construction and demolition, in accordance with the EU Construction and Demolition Waste Management Protocol and taking into account best available techniques and using selective demolition to enable removal and safe handling of hazardous substances and facilitate re-use and high-quality recycling by selective removal of materials, using available sorting systems for construction and demolition waste. Lastly, building designs and construction techniques shall support circularity to enable reuse and recycling.

The investment shall be completed by 31 December 2025.

Investment: 1.2 Accelerate the Decarbonisation of the Enterprise Sector

The objective of this investment is to support the decarbonisation of enterprises, foreign- and indigenous-owned, by incentivising the installation of energy metering and monitoring control systems, and increasing the uptake of carbon neutral low/medium temperature heating in the manufacturing industry.

This investment consists in financing calls for projects through two existing funds. First, the investment shall provide funding to the Carbon Reduction Fund, targeting enterprises in the manufacturing sector, with a focus on carbon reducing technologies at a plant level, monitoring and tracking systems to begin accounting for the carbon footprint, and research, development and innovation that shall facilitate emissions reductions (1.2.1 Accelerate the Decarbonisation of the Enterprise Sector Accelerate the decarbonisation of the enterprise sector - Carbon Reduction Fund). Second, it shall support the Climate Enterprise Action Fund, targeting Enterprise Ireland and Local Enterprise Office clients (large, medium, small and micro enterprises) (1.2.2 Accelerate the Decarbonisation of the Enterprise Sector - Climate Enterprise Action Fund). This fund targets identification of CO2 abatement opportunities for companies, projects for lower-carbon products, and research and development of new low carbon products.

It is expected that this investment does no significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the investment and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01). In particular, if bioenergy technology is to be supported for climate change mitigation and biodiversity, assurance shall be provided that biomass meets the sustainability and greenhouse gas emission savings criteria set out in Articles 29, 30 and 31 of the Renewable Energy Directive 2018/2001/EU (REDII) and the rules on food and feed based biofuels set out in Article 26 of that Directive, and related implementing and delegated acts. For pollution prevention and control, in residential environments, compliance with air quality standards set by Directive 2008/50/EU shall be ensured and the Carbon Reduction Fund shall comply with the applicable Best Available Technologies (BAT) conclusions under the Industrial Emissions Directive (Directive 2010/75/EU). Only high efficiency, eco-design compliant boilers shall be eligible for support under this measure. The eligibility criteria contained in terms of reference for upcoming calls for projects shall exclude the following list of activities: (i) activities related to fossil fuels, including downstream use; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 1 ; (iii) activities related to waste landfills, incinerators and mechanical biological treatment plants; and (iv) activities where the long-term disposal of waste may cause harm to the environment. The terms of reference shall additionally require that only activities that comply with relevant EU and national environmental legislation may be selected.

The investment shall be completed by 31 August 2026.

Investment: 1.3 Public Sector Retrofit Pathfinder Project

The objective of this investment is to finance a major upgrade of public office buildings by investing in energy efficiency and modernisation upgrades in order to significantly reduce their carbon footprint and prolong their useful lifespan. The investment shall contribute to sustainable and strategic management of the public building stock, reduce energy consumption and greenhouse gas emissions, and potentially serve as an example to feed into further similar projects across the entire State Estate Office Accommodation portfolio.

The measure consists of:

·The upgrade of at least 5 400 m² of public office accommodation located throughout Ireland. These regionally located office buildings are currently at or near the end of their useful economic life and have low building energy ratings (C3 or less). The upgrade is expected to achieve at least a 50% increase in energy efficiency (building energy rating of at least B).

·Carrying out a deep retrofit of the Tom Johnson House in Dublin, an existing office block of 10 650 m². The project is designed so that the existing concrete structure and external brickwork facades can all be reused in adapting the external fabric of the building. The target building energy rating after refurbishment is A2 with 61 kWh/m²/year primary energy use, which represents a 75% reduction in primary energy use.

It is expected that those investments do no significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the investments and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01). In particular, the first at least 70% (by weight) of the non-hazardous construction and demolition waste (excluding naturally occurring material referred to in category 17 05 04 in the European List of Waste established by Decision 2000/532/EC) generated on the construction site shall be prepared for re-use, recycling and other material recovery, including backfilling operations using waste to substitute other materials, in accordance with the Waste Hierarchy Directive and EU construction and Demolition Waste Management Protocol. Second, operators shall limit waste generation in processes related to construction and demolition, in accordance with the EU Construction and Demolition Waste Management Protocol and taking into account best available techniques and using selective demolition to enable removal and safe handling of hazardous substances and facilitate re-use and high-quality recycling by selective removal of materials, using available sorting systems for construction and demolition waste.

The implementation of this investment shall be completed by 31 December 2023.

Investment: 1.4 Enable future electrification through targeted investment in Cork commuter rail

This investment aims to enable the future electrification of railways in the Cork metropolitan area. The objective of the investment is to expand sustainable mobility policy in the region of Cork, reduce car use and increase the uptake of public transport, thus contributing to reducing greenhouse gas emissions.

The investment consists of the following three sub-investments:

·The first sub-investment includes the creation of an additional through-running line, with an additional platform at Kent Station (1.4.1 Enable Future Electrification through Targeted Investment in Cork Commuter Rail - Creation of an additional through-running line with an additional platform at Kent Station). The sub-investment includes the construction of a pedestrian footbridge, lifts and stairs, in compliance with accessibility standards and legislative requirements.

·The second sub-investment consists in doubling single track, infrastructure work on bridges, signalling work for the twin line section, drainage and culvert modification, and the construction of retaining structures between Glounthaune and Midleton (1.4.2 Enable Future Electrification through targeted Investment in Cork Commuter Rail - Double tracking of the current single line between Glounthaune and Midleton).

·The third sub-investment relates to the re-signalling of the lines over the Cork commuter area (62 km), fencing, clearance and accommodation works, implementation of the signalling technical solution (computer based interlocking), to facilitate increased frequency of services and the subsequently electrified service (1.4.3 Enable Future Electrification through targeted Investment in Cork Commuter Rail - Re-signalling of the lines).

The investment shall be completed by 31 August 2026.

Investment: 1.5 National Grand Challenge Programme

The objective of the investment is to promote research and development projects covering a range of priorities in climate, healthcare, digital and agriculture sectors. The investment uses a challenge-based funding model devised by Science Foundation Ireland to support research and innovation projects, which incentivises researchers to focus efforts on delivering tangible impact for society. The National Grand Challenges shall be organised under three rounds (1.5.1 National Grand Challenge – Round 1; 1.5.2 National Grand Challenge – Round 2; 1.5.3 National Grand Challenge – Round 3). It shall consist of five green challenges, and two digital challenges.

The investment consists in a selection of projects following three phases. A first phase, lasting between 12 and 18 months, shall consist in shortlisting research projects that are likely to solve these relevant priorities. In a second stage, candidates shall receive a letter of offer. They shall have 24 months to achieve the transition of their projects to the stage of a prototype or a government accepted policy or regulatory change. Lastly, winning teams shall be awarded a financial support to enable a deployment solution. Three rounds of selections shall be organised.

The investment shall be completed by 31 July 2026.

Investment: 1.6 Enhanced rehabilitation of peatlands

The objective of the investment is to prevent further degradation of peatlands and to improve and enhance their condition. The investment aims to change land use from peat extraction to carbon sequestration and shall also contribute to increased biodiversity, support bog amenity and eco-systems, and improve water quality and flood risk management. The investment shall contribute to changing land use from peat extraction to carbon sequestration.

The investment consists in the rehabilitation of 33 000 hectares of peatlands areas owned by a semi-state-owned company, Bord Na Móna. The rehabilitation of these peatlands shall include the creation of wetlands and fens, the improvement of the topography, the trenching of drains blocking the re-wet cutaway, the implementation of different techniques to accelerate the vegetation and the construction of a solar powered pumping system to elevate water.

The investment shall be completed by 31 August 2026.

Investment 1.7 River basin management plan – Enhanced ambition programme

The objective of the investment is to improve waste water infrastructure by front-loading priority waste water treatment plant projects whose discharges have been identified as putting significant pressure on receiving water bodies.

The investment consists of: (i) the upgrade of at least 10 small water treatment plants (1.7.1 River Basin Management Plan - Upgrade of at least 10 small water treatment plants); (ii) the realisation of feasibility studies on at least 20 waste water treatment plants (1.7.2 River Basin Management Plan - Feasibility studies on at least 20 waste water treatment plants); and (iii) the monitoring of biological and physico-chemical indicators of at least 20 sites and the development of capability for establishing required treatment standards to support achieving Water Framework Directive objectives (1.7.3 River Basin Management Plan - Monitoring of biological and physico-chemical indicators of at least 20 sites).

The investment shall be completed by 30 September 2025.

Reform: 1.8 Climate Action and Low Carbon Development (amendment) Bill

The objective of this reform is to set an emissions reduction target for 2030 and the climate neutrality objective by 2050 into primary legislation, and to strengthen the governance framework for the achievement of these objectives.

The reform consists in the signature and entry into force of the Climate Action and Low Carbon Development (amendment) Bill that shall require, among others, putting the climate neutrality objective by 2050 on a statutory basis, the adoption of 5-yearly carbon budgets at sectoral and economy wide-levels, setting the first two carbon budgets in line with the 51% reduction objective for 2030, and preparing annual updates of the Climate Action Plan and the realisation of annual climate reporting.

The reform shall be completed by 31 December 2025.

Reform: 1.9 Carbon tax

The objective of the reform is to help decarbonise the economy by disincentivising the use of fossil fuels, encouraging the use of renewable energy by industry and society and fostering energy efficiency gains.

The reform consists in the implementation of successive annual increases in the carbon tax rate, by EUR 7,50 per year between 2021 and 2025, following the trajectory that would lead to a rate of EUR 100 per tonne of CO2 emissions in 2030.

The reform shall be completed by 30 June 2025.

A.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Sequential Number	Related Measure (Reform or Investment)	Milestone / Target	Name	Qualitative indicators (for milestones)	Quantitative indicators (for targets)			Indicative timeline for completion		Description of each milestone and target
					Unit of measure	Baseline	Goal	Quarter	Year
1	1.1 Derisking a Low cost Residential Retrofit Loan Scheme	Milestone	Establishment of the financial instrument: signature of contractual agreement between the relevant ministries and the SBCI and concluding the related investment strategy/policy	Signing of the agreement and publication of the related investment strategy/policy to ensure at least a medium-depth retrofit for at least 75% of disbursed loans	-	-	-	Q1	2022	The relevant ministries shall conclude an agreement with Strategic Banking Corporation of Ireland, and the financial instrument shall be established, including the related investment strategy/policy, specifying that at least 75% of loans under the loan guarantee scheme shall be disbursed for financing retrofit works. The agreement and the investment strategy/policy shall be in line with Commission’s Guidance Note of 22 January 2021 related to financial instruments, ensuring compliance inter alia with DNSH at the level of all downstream investments supported by the guarantee scheme. The agreement shall ensure that on average, these retrofit works shall achieve at least a medium-depth level renovation as defined in Commission Recommendation on Building Renovation (EU) 2019/786. The loans granted under the scheme shall not do significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measure and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01). In particular, the measure shall comply with relevant EU and national environmental legislation, and shall require the economic operators carrying out the construction works to ensure that at least 70% (by weight) of the non-hazardous construction and demolition waste (excluding naturally occurring material referred to in category 17 05 04 in the European List of Waste established by Decision 2000/532/EC of 3 May 2000 replacing Decision 94/3/EC establishing a list of wastes pursuant to Article 1(a) of Council Directive 75/442/EEC on waste and Council Decision 94/904/EC establishing a list of hazardous waste pursuant to Article 1(4) of Council Directive 91/689/EEC on hazardous waste (notified under document number C(2000) 1147)) generated on the construction site shall be prepared for re-use, recycling and other material recovery, including backfilling operations using waste to substitute other materials, in accordance with the waste hierarchy and the EU Construction and Demolition Waste Management Protocol.
2	1.1 Derisking a Low cost Residential Retrofit Loan Scheme	Milestone	First loan guarantee contract signed	The first participating credit institution signs the guarantee agreement under the scheme	-	-	-	Q2	2022	The contractual agreement to avail of the guarantee facility under the scheme shall have been signed by at least one participating credit institution and the guarantors.
3	1.1 Derisking a Low cost Residential Retrofit Loan Scheme	Target	Full disbursement loan portfolio	-	Percentage	0	100	Q4	2025	100% of the overall loan portfolio of the loan guarantee scheme shall have been reported as drawn down by individual eligible borrowers. The unused proceed shall be committed to schemes pursuing similar objectives, and respecting the DNSH requirements described here above under milestone 1.
4	1.2.1 Accelerate the Decarbonisation of the Enterprise Sector - Carbon Reduction Fund	Milestone	Launch of call for proposals	Call for proposals issued by the Department of Enterprise, Trade and Employment and the enterprise agencies	-	-	-	Q3	2022	The call proposals shall have been launched, with terms of reference including eligibility criteria that ensure that the selected projects comply with the ‘Do no significant harm’ Technical Guidance (2021/C58/01) through the use of an exclusion list and the requirement of compliance with the relevant EU and national environmental legislation. If boilers using bioenergy technology were to be supported; (i) For climate change mitigation and biodiversity, assurance shall be provided that biomass meets the sustainability and greenhouse gas emission savings criteria set out in Articles 29-31 and the rules on food and feed based biofuels set out in Article 26 of the Renewable Energy Directive 2018/2001/EU (REDII), and related implementing and delegated acts. (ii) For pollution prevention and control, in residential environments, compliance with air quality standards set by Directive 2008/50/EU shall be ensured and the facility shall comply with the applicable BAT (Best Available Technologies) conclusions under the Industrial Emissions Directive (Directive 2010/75/EU). Only high efficiency, eco-design compliant boilers shall be supported.
5	1.2.1 Accelerate the Decarbonisation of the Enterprise Sector - Carbon Reduction Fund	Target	Projects completed	-	Number	0	750	Q3	2026	At least 750 projects shall have been approved under the Carbon Reduction Fund, in compliance with the ‘Do no significant harm’ Technical Guidance (2021/C58/01) through the use of an exclusion list and the requirement of compliance with the relevant EU and national environmental legislation.
6	1.2.1 Accelerate the Decarbonisation of the Enterprise Sector - Carbon Reduction Fund	Target	Quantity of CO2 abated by the installation of low carbon technologies	-	Number (tons in thousands)	0	250	Q3	2026	At least 250 000 tons of estimated CO2 shall have been abated from the installation of low carbon technologies. This shall be confirmed through self-reported emissions abatement by enterprises in receipt of the funding for capital installations.
7	1.2.2 Accelerate the Decarbonisation of the Enterprise Sector - Climate Enterprise Action Fund	Milestone	Completion of awareness campaign on the fund	Completion of an awareness campaign to promote uptake of the Enterprise Ireland Climate Action Fund	-	-	-	Q3	2026	An annual ongoing awareness campaign shall have been completed by Enterprise Ireland, which shall have included national and local radio coverage, to promote the uptake of the supports available from the Climate Action Fund.
8	1.2.2 Accelerate the Decarbonisation of the Enterprise Sector - Climate Enterprise Action Fund	Target	Approval of applications for funding support	-	Number	0	500	Q3	2026	At least 500 applications for funding support shall have been approved, and compliance with the ‘Do no significant harm’ Technical Guidance (2021/C58/01) shall have been ensured through the use of an exclusion list and the requirement of compliance with the relevant EU and national environmental legislation.
9	1.3 Public Sector Buildings' Energy Retrofit Programme	Milestone	Commencement of the retrofit works	Main contractor starts retrofit works as per the Office of Public Works design and programme	-	-	-	Q4	2021	The main contractor shall have been appointed by the Office of Public Works and shall have commenced to effect the retrofit works on sites as per the Office of Public Works design and programme. The work shall not do significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measure and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01). In particular, the measure shall comply with relevant EU and national environmental legislation, and shall require the economic operators carrying out the construction works to ensure that at least 70% (by weight) of the non-hazardous construction and demolition waste (excluding naturally occurring material referred to in category 17 05 04 in the European List of Waste established by Decision 2000/532/EC of 3 May 2000 replacing Decision 94/3/EC establishing a list of wastes pursuant to Article 1(a) of Council Directive 75/442/EEC on waste and Council Decision 94/904/EC establishing a list of hazardous waste pursuant to Article 1(4) of Council Directive 91/689/EEC on hazardous waste (notified under document number C(2000) 1147)) generated on the construction site shall be prepared for re-use, recycling and other material recovery, including backfilling operations using waste to substitute other materials, in accordance with the waste hierarchy and the EU Construction and Demolition Waste Management Protocol.
10	1.3 Public Sector Buildings' Energy Retrofit Programme	Milestone	Retrofit works of regionally located office buildings are completed	Completion of retrofit of regional government offices with improved building quality and energy performance	-	-	-	Q2	2023	At least 5 400 square metres of office accommodation upgraded achieving at least a building energy rating B standard (50% improvement on building’s current energy efficiency rating) shall have been completed.
11	1.3 Public Sector Buildings' Energy Retrofit Programme	Milestone	Retrofit work of the Tom Johnson House is completed	Completion of retrofit of the Tom Johnson House with improved building quality and energy performance	-	-	-	Q4	2023	A full retrofit of the Tom Johnson House to building energy rating A2 standard (75% improvement on building's current energy efficiency rating) shall have been completed.
12	1.4 Enable Future Electrification Through Targeted Investment in Cork Commuter Rail	Milestone	Signature of contract for electric / battery-electric fleet	Framework Contract for electric / battery-electric fleet awarded	-	-	-	Q2	2022	A ten-year framework contract shall have been signed by Irish Rail for zero-emission rolling stock for the Irish rail network.
13	1.4 Enable Future Electrification Through Targeted Investment in Cork Commuter Rail	Milestone	Selection of zero-emission propulsion	Administrative decision by National Transport Authority	-	-	-	Q4	2025	As part of the plan for electrification of rail services on the Cork commuter rail network a decision shall have been made as to whether a zero-emission tailpipe fleet shall be achieved via overhead line electrification or the utilisation of a battery-electric fleet.
14	1.4.1 Enable Future Electrification through Targeted Investment in Cork Commuter Rail - Creation of an additional through-running line with an additional platform at Kent Station	Milestone	Awarding design contract Kent station	Notification of the award of the design contract for Kent station through-running platform	-	-	-	Q4	2021	A contract shall have been awarded to undertake the design for the Kent station through-running platform.
15	1.4.1 Enable future electrification through targeted investment in Cork commuter rail - Creation of an additional through-running line with an additional platform at Kent Station	Milestone	Construction contracts award	The construction contracts are awarded	-	-	-	Q4	2022	Construction contracts shall have been awarded. EUR 4 900 000 (70% of the project base costs excluding risk contingency) shall have been committed on award of these contracts.
16	1.4.1 Enable future electrification through targeted investment in Cork commuter rail - Creation of an additional through-running line with an additional platform at Kent Station	Milestone	Through-running platform completed	The through-running platform is completed	-	-	-	Q4	2024	The platform shall have been completed. It shall include the construction of a pedestrian footbridge, lifts and stairs, in compliance with accessibility standards and legislative requirements.
17	1.4.2 Enable future electrification through targeted investment in Cork commuter rail - Double tracking of the current single line between Glounthaune and Midleton	Milestone	Submission of environmental impact assessment	Environmental impact assessment report submitted to planning authorities	-	-	-	Q3	2022	Irish Rail shall have submitted to the planning authorities an environmental impact assessment report on the double-tracking of Glounthaune to Midelton, in compliance with the requirements of Directive 2011/92/EU as amended by Directive 2014/52/EU.
18	1.4.2 Enable future electrification through targeted investment in Cork commuter rail - Double tracking of the current single line between Glounthaune and Midleton	Milestone	Construction contract awarded	The construction contract is awarded	-	-	-	Q4	2022	The main construction contract shall have been awarded. EUR 48 400 000 (70% of the project base cost excluding risk contingency) shall have been committed on award of this contract.
19	1.4.2 Enable future electrification through targeted investment in Cork commuter rail - Double tracking of the current single line between Glounthaune and Midleton	Milestone	Commencement of works Glounthaune-Midleton line	Commencement of works on double track for Glounthaune-Midleton the line	-	-	-	Q1	2024	Work on the double tracking of the current Glounthaune-Midleton single line shall have been commenced. The start of the work shall have been formalised through a confirmation issued by the National Transport Authority.
20	1.4.2 Enable future electrification through targeted investment in Cork commuter rail - Double tracking of the current single line between Glounthaune and Midleton	Target	Completion of double tracking of Glounthaune to Midleton	-	Number of kilometres	0	7,5	Q2	2026	At least 7,5 kilometres of track shall have been laid between Glounthaune and Midleton.
21	1.4.3 Enable future electrification through targeted investment in Cork commuter rail - Re-signalling of the lines	Milestone	Main design and build contract awarded	The main design and build contract related to the re-signalling of the lines is awarded	-	-	-	Q4	2022	The main design and build contract shall have been awarded. EUR 34 600 000 (70% of the project base cost excluding risk contingency) shall have been committed on award of this contract.
22	1.4.3 Enable future electrification through targeted investment in Cork commuter rail - Re-signalling of the lines	Milestone	Acceptance of scheme detailed design	Acceptance of design and build final scheme detailed design by the department of transport	-	-	-	Q4	2023	The final design and build scheme for re-signalling of the lines shall have been accepted.
23	1.4.3 Enable future electrification through targeted investment in Cork commuter rail - Re-signalling of the lines	Target	Completion of re-signalling works	-	Number of kilometres	0	62	Q3	2026	At least 62 kilometres of re-signalling shall have been completed for the Cork Area Commuter network.
24	1.5.1 National Grand Challenge – Round 1	Milestone	Signature of Round 1 contracts for selected green projects	Contracts issued to selected teams in Round 1 of the National Grand Challenge to develop agreed green solutions. The contracts take the form of a letter of offer	-	-	-	Q2	2025	Science Foundation Ireland shall have signed contracts with the selected teams after the call for projects. Science Foundation Ireland shall ensure that the selection process shall support projects for an amount of EUR 7 700 000 (excluding 9,5% of administrative costs) focusing on the low carbon economy, resilience and adaptation to climate change, in compliance with intervention field 022 in Annex VI to Regulation 2021/241. The selected projects shall not do significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, in accordance with the DNSH Technical Guidance (2021/C58/01).
25	1.5.1 National Grand Challenge – Round 1	Milestone	Signature of Round 1 contracts for selected digital projects	Contracts issued to selected teams in Round 1 of the National Grand Challenge to develop agreed digital solutions. The contracts take the form of a letter of offer	-	-	-	Q2	2025	Science Foundation Ireland shall have signed contracts with the selected teams after the call for projects. Science Foundation Ireland shall ensure that the selection process shall support projects for an amount of EUR 8 800 000 (excluding 9,5% administration cost) focusing on investment in digital-related R&I activities (including excellence research centres, industrial research, experimental development, feasibility studies, acquisition of fixed or intangible assets for digital related R&I activities) in compliance with intervention field 009bis in Annex VII to Regulation 2021/241 The selected projects shall not do significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, in accordance with the DNSH Technical Guidance (2021/C58/01).
26	1.5.1 National Grand Challenge – Round 1	Milestone	Completion report on the completion of Round 1 selected projects	Completion report on the progress achieved by the selected projects and presenting the projects having reached the stage of prototype	-	-	-	Q3	2026	Science Foundation Ireland shall produce a completion report that shall detail the results achieved by all the projects selected in round 1.
27	1.5.2 National Grand Challenge – Round 2	Milestone	Signature of Round 2 contracts for selected green projects	Contracts issued to selected teams in Round 2 of the National Grand Challenge to develop agreed green solutions. The contracts take the form of a letter of offer	-	-	-	Q4	2025	Science Foundation Ireland shall have signed contracts with the selected teams after the call for projects. Science Foundation Ireland shall ensure that the selection process shall support projects for an amount of EUR 18 500 000 (excluding 9,5% administration cost) focusing on the low carbon economy, resilience and adaptation to climate change, in compliance with intervention field 022 in Annex VI to Regulation 2021/241. The selected projects shall not do significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measure and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01).
28	1.5.2 National Grand Challenge – Round 2	Milestone	Signature of Round 2 contracts for selected digital projects	Contracts issued to selected teams in Round 2 of the National Grand Challenge to develop agreed digital solutions. The contracts take the form of a letter of offer	-	-	-	Q4	2025	Science Foundation Ireland shall have signed contracts with the selected teams after the call for projects. Science Foundation Ireland shall ensure that the selection process shall support projects for an amount of EUR 10 800 000 (excluding 9,5% administration cost) focusing on investment in digital-related R&I activities (including excellence research centres, industrial research, experimental development, feasibility studies, acquisition of fixed or intangible assets for digital related R&I activities) in compliance with intervention field 009bis in Annex VII to Regulation 2021/241. The selected projects shall not do significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, in accordance with the DNSH Technical Guidance (2021/C58/01).
29	1.5.2 National Grand Challenge – Round 2	Milestone	Progress report on the level of completion of Round 2 selected projects	Progress report on the progress achieved by the selected projects	-	-	-	Q3	2026	Science Foundation Ireland shall produce a progress report that shall detail the stage of advancement of all the projects selected in round 2.
30	1.5.3 National Grand Challenge – Round 3	Milestone	Signature of Round 3 contracts for selected green projects	Contracts issued to selected teams in Round 3 of the National Grand Challenge to develop agreed green solutions. The contracts take the form of a letter of offer	-	-	-	Q2	2026	Science Foundation Ireland shall have signed contracts with the selected teams after the call for projects. Science Foundation Ireland shall ensure that the selection process shall support projects for an amount of EUR 19 600 000 (excluding 9,5% administration cost) focusing on the low carbon economy, resilience and adaptation to climate change, in compliance with intervention field 022 in Annex VI to Regulation 2021/241. The selected projects shall not do significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measure and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01).
31	1.5.3 National Grand Challenge – Round 3	Milestone	Progress report on the level of completion of Round 3 selected projects	Progress report on the progress achieved by the selected projects	-	-	-	Q3	2026	Science Foundation Ireland shall produce a progress report that shall detail the stage of advancement of all the projects selected in round 3.
32	1.6 Enhanced Rehabilitation of Peatlands	Milestone	Peatlands rehabilitation preliminary study	Publication of a preliminary study that shall be used for the implementation of the measure	-	-	-	Q3	2021	A preliminary study on the rehabilitation of peatlands shall have been published, including environmental objectives, the standards of rehabilitation that shall apply, the list of bogs selected for rehabilitation and the criteria for their selection.
33	1.6 Enhanced Rehabilitation of Peatlands	Target	Start of works on first bogs	-	Number	0	19	Q4	2021	Improvements shall have started on the rehabilitation of at least 19 bogs. The start of the improvements shall be ensured by site inspections and technical assessments that shall have been provided in a progress report.
34	1.6 Enhanced Rehabilitation of Peatlands	Target	Start of works on additional bogs	-	Number	19	61	Q4	2023	Rehabilitation improvements of additional bogs shall have commenced for at least an additional 42 bogs. The start of the improvements shall be ensured by site inspections and technical assessments that shall have been performed and formalised in an interim report. The report shall include specific, measurable, acceptable, realistic, time bound (SMART) key performance indicators (KPIs).
35	1.6 Enhanced Rehabilitation of Peatlands	Target	Completion of rehabilitation works for first bogs	-	Number	0	40	Q4	2024	Rehabilitation improvements shall have been substantially achieved for at least 40 bogs. Completion shall be ensured by site inspections and technical assessments that shall have been performed and formalised in an interim report. The report shall include SMART KPIs.
36	1.6 Enhanced Rehabilitation of Peatlands	Target	Completion of rehabilitation work	-	Number	40	82	Q3	2026	Rehabilitation improvements on 82 bogs covering approximately 33 000 hectares shall have been completed. Completion shall have been confirmed by a final report confirming that the objectives of the scheme and the contract have been fulfilled. Final reports shall also have included results of site inspections and technical assessments.
37	1.7.1 River Basin Management Plan - Upgrade of at least 10 small water treatment plants	Milestone	Selection of eligible waste water treatment plants	Publication of the list of at least 10 eligible sites	-	-	-	Q1	2022	A list of at least 10 selected sites for the upgrade shall have been published. It shall have been based on the assessment made by an expert group and it shall have contained the description of the type of upgrade needed.
38	1.7.1 River Basin Management Plan - Upgrade of at least 10 small water treatment plants	Milestone	Start of the upgrade of small waste water treatment plants	Work order issued to works contractor detailing full scope of works and timeline within which this scope is to be completed	-	-	-	Q2	2022	The upgrade works at the small waste water treatment plants shall have commenced through the issuing of a work order to the appointed works contractor.
39	1.7.1 River Basin Management Plan - Upgrade of at least 10 small water treatment plants	Target	Small waste water treatment plants upgraded	-	Number	0	10	Q3	2025	At least 10 waste water treatment plants upgrades shall have been completed. Completion shall be defined as substantiated by a completion report.
40	1.7.2 River Basin Management Plan - Feasibility studies on at least 20 waste water treatment plants	Target	Feasibility studies and assessments associated with sub-measures 1 and 3 assessing opportunities for further upgrades	-	Number	0	20	Q4	2023	At least 20 feasibility studies and assessments associated with sub-measures 2 and 3 shall have been published.
41	1.7.3 River Basin Management Plan - Monitoring of biological and physico-chemical indicators of at least 20 sites	Milestone	Publication of sites selected for the monitoring	Publication of a list of at least 20 sites selected for the monitoring of biological and physico-chemical indicators	-	-	-	Q2	2022	The list of sites to monitor and the conditions of this monitoring shall have been specified by Irish Water.
42	1.7.3 River Basin Management Plan - Monitoring of biological and physico-chemical indicators of at least 20 sites	Milestone	Final report	Final report showing the conclusions of the monitoring	-	-	-	Q3	2025	The outcome of this monitoring and collection of data shall take the form of a report that summarises the result of this monitoring, as well as the development of capability for establishing required treatment standards to support achieving Water Framework Directive objectives.
43	1.8 Climate Action and Low Carbon Development (Amendment) Bill 2021	Milestone	Entry into force of Climate Action and Low Carbon Development (Amendment) Bill 2021	Provision in the legislation indicating the entry into force	-	-	-	Q3	2021	The legislation shall have entered into force. It shall require putting the climate neutrality objective by 2050 on a statutory basis, the adoption of the first carbon budget programme in line with the 51% reduction objective for 2030, the annual update of the Climate Action Plan and the realisation of annual climate reporting related to the level of implementation of the policies provided for by the Climate Action Plan and the level of achievement of the reduction in greenhouse gas emissions.
44	1.8 Climate Action and Low Carbon Development (Amendment) Bill 2021	Milestone	Adoption of the first three 5-yearly carbon budget	Adoption and publication of the first three 5-yearly carbon budget	-	-	-	Q4	2021	The first three 5-yearly carbon budgets shall have been adopted. The carbon budgets shall be in line with the 51% reduction objective by 2030.
45	1.8 Climate Action and Low Carbon Development (Amendment) Bill 2021	Milestone	First update of the Climate Action Plan	Adoption and publication of the annual update of the Climate Action Plan	-	-	-	Q3	2022	A revised Climate Action Plan shall have been adopted that defines additional policies and measures as necessary to put Ireland on track towards its stated objective of reducing greenhouse gas emissions by 51% in 2030 compared to 2018 levels and of achieving climate neutrality by 2050. The Climate Action Plan shall be aligned with the framework and objectives of the Climate Action and Low Carbon Development (Amendment) Bill 2021 and be in line with Ireland’s obligations under EU climate and energy legislation.
46	1.8 Climate Action and Low Carbon Development (Amendment) Bill 2021	Milestone	Further update of the Climate Action Plan	Adoption and publication of the annual update of the Climate Action Plan	-	-	-	Q3	2025	A revised Climate Action plan shall have been adopted that defines additional policies and measures as necessary to put Ireland on track towards its stated objective of reducing greenhouse gas emissions by 51% in 2030 compared to 2018 levels and of achieving climate neutrality by 2050. The Climate Action Plan shall be aligned overall with the framework and objectives proposed under the Climate Action and Low Carbon Development (Amendment) Bill 2021 and be in line with Ireland’s obligations under EU climate and energy legislation.
47	1.9 Carbon Tax	Milestone	Carbon tax rate trajectory legislation	Provision of the legislative act indicating the entry into force of the carbon tax rate trajectory legislation	-	-	-	Q4	2020	Legislation shall have entered into force and shall have introduced the annual rate increases. It shall have set a long term carbon price signal out to 2030 on a legislative basis for the first time. Specific rates for each affected fuel shall be set in legislation and published on the Revenue website.
48	1.9 Carbon Tax	Milestone	Carbon tax rate increase for 2021	Administrative measures implemented as required to introduce rate increases as set out in Finance Act 2020	-	-	-	Q2	2021	The Budget and Finance Bill shall have entered into force and provide for the 2021 annual increase of EUR 7,50 per tonne of CO2 emission. This increase applies to all affected fuels from the dates specified in Finance Act 2020.
49	1.9 Carbon Tax	Milestone	Carbon tax rate increase for 2022	Administrative measures implemented as required to introduce rate increases as set out in Finance Act 2020	-	-	-	Q2	2022	The Budget and Finance Bill shall have entered into force and shall provide for the 2022 annual increase of EUR 7,50 per tonne of CO2 emission. This increase shall apply to all affected fuels from the dates specified in Finance Act 2020.
50	1.9 Carbon Tax	Milestone	Carbon tax rate increase for 2023	Administrative measures implemented as required to introduce rate increases as set out in Finance Act 2020	-	-	-	Q2	2023	The Budget and Finance Bill shall have entered into force and shall provide for the 2023 annual increase of EUR 7,50 per tonne of CO2 emission. This increase shall apply to all affected fuels from the dates specified in Finance Act 2020.
51	1.9 Carbon Tax	Milestone	Carbon tax rate increase for 2024	Administrative measures implemented as required to introduce rate increases as set out in Finance Act 2020	-	-	-	Q2	2024	The Budget and Finance Bill shall have entered into force and shall provide for the 2024 annual increase of EUR 7,50 per tonne of CO2 emission. This increase shall apply to all affected fuels from the dates specified in Finance Act 2020.
52	1.9 Carbon Tax	Milestone	Carbon tax rate increase for 2025	Administrative measures implemented as required to introduce rate increases as set out in Finance Act 2020	-	-	-	Q2	2025	The Budget and Finance Bill shall have entered into force and shall provide for the 2025 annual increase of EUR 7,50 per tonne of CO2 emission. This increase shall apply to all affected fuels from the dates specified in Finance Act 2020.

B. COMPONENT 2: ACCELERATING AND EXPANDING DIGITAL REFORMS AND TRANSFORMATION

This component of the Irish recovery and resilience plan contributes to addressing the challenges of the digital transformation by supporting the digitalisation of public services and companies, and improving digital skills.

The objective of the component is to accelerate and expand the country’s digital transformation by supporting the digitalisation of enterprises, addressing the risk of the digital divide, including in the education sector, enhancing digital skills, and supporting the development of digital infrastructure and the delivery of digital public services.

The component supports addressing the country-specific recommendations on investment in the digital transition and digital infrastructure, as well as addressing the risk of digital divide, including in the education sector (country-specific recommendation 3 in 2019, and country-specific recommendations 2 and 3 in 2020).

B.1. Description of the reforms and investments for non-repayable financial support

Investment: 2.1 Development of a shared Government data centre

The objective of the measure is to deliver high-quality data centre facilities to replace the Government’s outdated current public server rooms and data centre facilities, which are mostly located in city centre office locations that are inherently inefficient from a power usage perspective. The shared Government data centre developed at the Backweston Campus shall function in a more environmentally friendly manner, including by using the data centre’s waste heat for other buildings. The data processing shall result in demonstrated substantial life-cycle greenhouse gas emissions savings.

The investment consists in the construction, electrification and mechanical equipment of the data centre. Four ministries/services shall close their existing sites and migrate to the new shared Government data centre as part of an initial migration.

The investment shall be completed by 31 December 2025.

Investment: 2.2 Programme to drive the digital transformation of enterprise in Ireland

The objective of the measure is to tackle an unbalanced digitalisation among companies, particularly small and medium-sized enterprises (SMEs), and to enhance the digitalisation of businesses in Ireland.

The investment consists in supporting programmes aimed at the digitalisation of companies in Ireland, such as developing online presence, digitalisation of products and business processes, and using digital technologies to develop new markets and business models. This measure shall also support Irish European Digital Innovation Hubs as part of the multi-country project. The hubs shall further help companies undertake the digital transformation and become more competitive.

In order to ensure that the measure complies with the ‘Do no significant harm’ Technical Guidance (2021/C58/01), the eligibility criteria contained in terms of reference for upcoming calls for projects shall exclude the following list of activities: (i) activities related to fossil fuels, including downstream use 2 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 3 ; (iii) activities related to waste landfills, incinerators 4 and mechanical biological treatment plants 5 ; and (iv) activities where the long-term disposal of waste may cause harm to the environment. The terms of reference shall additionally require that only activities that comply with relevant EU and national environmental legislation may be selected.

The investment shall be completed by 30 June 2026.

Investment: 2.3 Programme to provide digital infrastructure and funding to schools

The objective of the measure is to ensure that learners of primary and post-primary schools are equipped with appropriate digital skills. The measure contributes to addressing regional and digital divide and disparities in Ireland.

The investment consists of two sub-measures in the digital area in schools. The first sub-measure (2.3.1 Digital Infrastructure and Funding to Schools – Connectivity) shall provide high-speed broadband connectivity for primary schools, and the second one (2.3.2 Digital Infrastructure and Funding to Schools – ICT infrastructure) shall fund the access to ICT infrastructure, notably by supporting schools to provide digital devices and software to disadvantaged students.

The investment shall be completed by 30 September 2022.

Investment: 2.4 Online response option for the census of population

The objective of the measure is to improve the efficiency of data collection and analysis by digitalising the census exercise. It shall reduce the burden on survey respondents and the cost of collecting data. The census is the only operation that gives a comprehensive picture of the social and living conditions of Irish people. It provides policy makers with valuable information to create high quality public policies.

The investment consists in developing a platform for householders to complete their census return online. The infrastructure used shall have a reuse potential for any large-scale data collection by public authorities.

The investment shall be completed by 30 June 2026.

Investment: 2.5 Using 5G technologies to drive a greener more innovative Ireland

The objective of the measure is to ensure that public administrations maximise the benefit from 5G technologies.

The investment consists in building a low-latency platform with a high-speed backbone using edge compute nodes to enable a faster response. A variety of public services shall be subsequently developed, tested and deployed using the platform, notably for public protection and disaster relief and test before invest for SMEs and start-ups.

The investment shall be completed by 31 December 2025.

Investment: 2.6 Suite of e-Health projects

The objective of the measure is to support the digitalisation of the Irish healthcare system by enhancing the interoperability between different digital systems.

The investment consists of two sub-measures. The first sub-measure (2.6.1 Suite of e-health projects – ePharmacy) shall support the deployment of ePharmacy systems across hospitals in Ireland. This investment shall enable authorities to better monitor the use and costs of medications, as well as enable the creation of an integrated care delivery system where prescription data are linked to electronic patient records. The second sub-measure (2.6.2 Suite of e-health projects - integrated financial management system) shall support the deployment of an integrated financial management system to provide financial and procurement efficiencies within the health system. The integrated financial management system is expected to achieve this by providing a single view of all purchases and prices across hospitals in Ireland, which is expected to allow health authorities to optimise their public procurement practices.

The investment shall be completed by 31 December 2025.

Reform: 2.7 Addressing the digital divide and enhancing digital skills

The objective of the measure is to support digital transformation of Irish education and training at all levels (schools, tertiary, lifelong learning), mainstream essential digital skills across all settings, and address the risk of a digital divide.

The reform consists of: (i) a Digital Strategy for Schools 2021-2027 that shall aim to realise the potential of digital technologies in teaching, learning and assessment; (ii) a 10 Year Adult Literacy, Numeracy and Digital Literacy Strategy to help individuals build their digital literacy; (iii) a measure to increase the number of graduates with high level ICT skills; and (iv) a measure to support the access to ICT devices, notably by enabling further and higher education institutions to provide laptops to disadvantaged students.

The reform shall be completed by 31 December 2022.

B.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Sequential Number	Related Measure (Reform or Investment)	Milestone / Target	Name	Qualitative indicators (for milestones)	Quantitative indicators (for targets)			Indicative timeline for completion		Description of each milestone and target
					Unit of measure	Baseline	Goal	Quarter	Year
53	2.1 Development of a shared Government data centre	Milestone	Signature of the contract for the building of the data centre facility	Signature of the contract	-	-	-	Q1	2022	The contract awarding the building construction, mechanical and electrical fit out of the data centre shall have been signed.
54	2.1 Development of a shared Government data centre	Milestone	Completion of the construction of the building of the data centre facility	Completion of the construction	-	-	-	Q4	2023	All plant, mechanical and electrical components of the data centre facility shall have been completed and successfully tested together and the facility shall have been commissioned and handed over to the Office of Public Works.
55	2.1 Development of a shared Government data centre	Target	Migration of the servers/services to the new Government data centre	-	Number	0	4	Q4	2025	At least 4 organisations’ servers and services shall have been transitioned to the new Government data centre, as follows: - Department of Agriculture, - Office of the Revenue Commissioners, - An Garda Siochana, and - Department of Social Protection. In the meaning of footnote 2 of Annex VI and footnote 7 of Annex VII of the Regulation 2021/241, the data processing shall result in demonstrated substantial life-cycle greenhouse gas emissions savings through reductions in power usage effectiveness (PUE) of services and the project shall comply with the European Code of Conduct on data Centre Energy Efficiency.
56	2.2 Digital Transformation of Irish Enterprise	Milestone	Launch of calls for proposals	Publication of calls for proposals	-	-	-	Q2	2022	The initial calls for proposals by Enterprise Agencies for all elements of the programme (such as the voucher schemes) shall have been published, with terms of reference including eligibility criteria that ensure that the selected projects comply with the ‘Do no significant harm’ Technical Guidance (2021/C58/01) through the use of an exclusion list and the requirement of compliance with the relevant EU and national environmental legislation.
57	2.2 Digital Transformation of Irish Enterprise	Milestone	European Digital Innovation Hubs established	The European Digital Innovation Hubs are considered established	-	-	-	Q3	2022	At least two European Digital Innovation Hubs (EDIH) under the European Commission’s Digital Europe Programme to drive the digital transformation of SMEs, the public service, and the economy more widely shall have been established. Four Irish EDIHs shall have been designated to go forward to the Commission restricted call for the EU-wide network.
58	2.2 Digital Transformation of Irish Enterprise	Target	Digital transformation funding approvals	-	Number	0	720	Q2	2026	At least 720 companies shall have received funding through the implementation of the Digitalisation Programmes.
59	2.3.1 Digital Infrastructure and Funding to Schools - Connectivity	Target	Connection of schools to broadband network	-	Number	0	750	Q2	2022	The Retail Service Providers shall have installed routers in at least 750 primary schools. These schools shall have been connected to HEAnet schools broadband network.
60	2.3.1 Digital Infrastructure and Funding to Schools – Connectivity	Target	Connection of schools to broadband network	-	Number	750	990	Q3	2022	The Retail Service Providers shall have installed routers in at least 990 primary schools. These schools shall have been connected to HEAnet schools broadband network.
61	2.3.2 Digital Infrastructure and Funding to Schools – ICT infrastructure	Milestone	Publication of the circular to schools to communicate the funding criteria	Publication of the circular to schools	-	-	-	Q3	2021	The funding criteria and mechanisms of the programme shall have been finalised and communicated to schools through the publication of a circular for schools.
62	2.3.2 Digital Infrastructure and Funding to Schools – ICT infrastructure	Target	Funding issued to primary and post-primary schools	-	Number	0	3 415	Q4	2021	At least 3 415 primary and post-primary schools shall have received the funding for access to ICT infrastructure. Schools shall receive funding based on the profile of the school, including socio-economic factors, to target learners at risk of educational disadvantage..
63	2.4 Online response option for the census	Milestone	The pilot for the online data collection is tested for verification of feasibility	Testing of the pilot of the online data collection system	-	-	-	Q3	2022	A pilot shall have been implemented and executed to test the online data collection concept. It shall involve the completion of the development and implementation of a pilot online census system and the execution of tests to verify the feasibility of progressing towards a full online census.
64	2.4 Online response option for the census	Milestone	A sample of citizens test the online data collection dress rehearsal	Testing by a sample of citizens	-	-	-	Q3	2024	A dress rehearsal shall have been implemented and executed to verify the correct functioning of the online data collection facility. It shall have confirmed that the online data collection facility works in a manner that is easy for citizens and is effective in collecting required census data. It shall have included the participation of a sample of citizens.
65	2.4 Online response option for the census	Milestone	Launch of the online data collection of the census	Online data collection system is launched for use by citizens on the census	-	-	-	Q2	2026	The live online data collection system to facilitate the census data collection for the 2026 census shall have been launched, meaning that the live system shall have been implemented and tested by central statistics office. This milestone shall be completed prior to the system being made available to citizens for use on the actual census.
66	2.5 Using 5G technologies to drive a greener more innovative Ireland	Target	Purchase of 18 compute nodes	-	Number	0	18	Q4	2023	At least 18 compute nodes shall have been purchased following procurement exercises.
67	2.5 Using 5G technologies to drive a greener more innovative Ireland	Target	Installation of compute nodes	-	Number	0	18	Q4	2024	At least 18 compute nodes shall have been installed and deployed on the platform.
68	2.5 Using 5G technologies to drive a greener more innovative Ireland	Milestone	Testing of the Public Protection and Disaster Relief	Testing phase	-	-	-	Q4	2025	The testing of the Public Protection and Disaster Relief service and the roaming from it onto a commercial carriers 5G network shall have been implemented and executed. The tests shall have been signed off by the IT staff and Practitioners from the Public Protection and Disaster Relief Agencies.
69	2.6.1 Suite of e-health projects - ePharmacy	Milestone	Award of the contracts for ePharmacy systems	Award of the contracts for the procurement of a digital pharmacy system for hospitals (ePharmacy)	-	-	-	Q3	2021	The procurement process for ePharmacy shall have been completed with supplier contracts signed.
70	2.6.1 Suite of e-health projects - ePharmacy	Milestone	Completion of building and configuration of ePharmacy	Completion of building and configuration	-	-	-	Q4	2023	The building and configuration of the core technical IT functionality for a digital hospital ePharmacy solution shall have been completed.
71	2.6.1 Suite of e-health projects - ePharmacy	Target	First deployment of ePharmacy	-	Number	0	36	Q4	2025	At least 36 hospitals shall have been equipped with ePharmacy.
72	2.6.2 Suite of e-health projects - integrated financial management system	Milestone	Completion of building and configuration of the integrated financial management system	Completion of building and configuration of the integrated financial management system	-	-	-	Q4	2021	The design, building and configuration of the integrated financial management system shall have been completed in preparation for system testing.
73	2.6.2 Suite of e-health projects - integrated financial management system	Target	First deployment of the integrated financial management system	-	Number	0	24	Q4	2025	At least 24 hospital and community locations shall have been equipped with the integrated financial management system.
74	2.7 Addressing the digital divide and enhancing digital skills	Milestone	Publication of Digital Strategy for schools	Publication of the new Digital Strategy for schools	-	-	-	Q4	2021	The Digital Strategy for schools shall have been published. It shall outline the policy of the Department of Education to embed the use of digital technologies in teaching, learning and assessment in the Irish school system, including policy objectives and priorities, and actions that shall be undertaken to achieve the required outcomes in accordance with the objectives.
75	2.7 Addressing the digital divide and enhancing digital skills	Target	Increase of graduates with high level ICT skills	-	Number	7 450	12 450	Q4	2022	At least 5 000 additional learners (corresponding to an increase by 65%) shall graduate in 2022 with high-level ICT skills. These skills shall include computing and electronic and electrical engineering and shall be defined as NFQ Level 6 or above.
76	2.7 Addressing the digital divide and enhancing digital skills	Milestone	Publication of 10 Year Strategy on adult skills	Publication of the 10 Year Adult Literacy, Numeracy and Digital Literacy Strategy	-	-	-	Q3	2021	A 10 Year Adult Literacy, Numeracy and Digital Literacy Strategy shall have been adopted and published. It shall set targets for basic digital literacy acquisition.
77	2.7 Addressing the digital divide and enhancing digital skills	Target	Disadvantaged students equipped with ICT devices	-	Number	0	20 000	Q4	2021	At least 20 000 laptops shall have been provided to disadvantaged students at further and higher education. The laptop specifications shall have been drawn up in conjunction with subject matter experts from higher or further education institutions, and the devices shall be suitable in the context of higher and further education provision.

C. COMPONENT 3: SOCIAL AND ECONOMIC RECOVERY AND JOB CREATION

This component of the Irish recovery and resilience plan contributes to addressing the following challenges: (i) the need to foster activation strategies; (ii) the need to address skill shortages and prepare the workforce for the green and digital transitions; (iii) the need to lower regulatory barriers to entrepreneurship; (iv) the need to strengthen the anti-money laundering framework; (v) the need to address features of the tax system that facilitate aggressive tax planning; (vi) the need to fully implement pension reform plans; (vii) the need to address shortages in social housing supply and improve housing affordability; and (viii) the need to improve the accessibility, resilience, and cost-effectiveness of the healthcare system.

The objectives of the component are: (i) keeping those who are unemployed close to the labour market; (ii) equipping the Irish workforce with the necessary future-oriented skills that are required to boost the innovation and productivity of the small and medium-sized enterprise (SME) sector and skills in support of climate action; and (iii) contributing to strengthening the overall social and economic policy framework to help create an environment that helps maximise investments in activation support and upskilling.

The component contributes to addressing the country-specific recommendations related to employment through active integration support and upskilling (country-specific recommendations 2 in 2019 and 2020), regulatory barriers to entrepreneurship (country-specific recommendation 3 in 2019), anti-money laundering (country-specific recommendation 4 in 2020), aggressive tax planning (country-specific recommendations 1 in 2019, and 4 in 2020), pensions (country-specific recommendation 1 in 2019), social and affordable housing (country-specific recommendations 3 in 2019, and 2 in 2020) and healthcare (country-specific recommendations 1 in 2019 and 2020).

C.1. Description of the reforms and investments for non-repayable financial support

Investment: 3.1 Work Placement Experience Programme

The objective of the measure is to support access to the labour market for jobseekers who have been unemployed for six months or more.

The investment consists in offering work placement in a host organisation for jobseekers who have been unemployed for more than six months. The placement shall be for six months, for 30 hours a week. Host organisations shall be committed to providing or facilitating access to training of at least 60 hours for each participant. The share of the allowance, equal to the minimum wage, paid for the placement in excess to the standard rate of the jobseeker’s entitlement, or the equivalent benefit, as set out in the eligibility criteria, shall be financed by this investment.

The investment shall be completed by 30 June 2023.

Investment: 3.2 Solas Recovery Skills Response Programme

The objective of the measure is to support the reskilling and upskilling of workers to take account of the challenges of the modern Irish economy and labour market.

The investment consists in developing a range of additional educational and training programmes as part of the ‘Skills to Compete’ programme and to formally establish the ‘SOLAS Green Skills Action’ programme. Training programmes and modules shall be managed by all of the 16 Education and Training Boards. They shall notably focus on skills which are relevant for the twin transition and target sectors with employment opportunities, such as information and communications technology (ICT) programming, green construction and climate change mitigation.

It is expected that this measure does no significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measure and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01). In particular, compliance with the DNSH Technical Guidance (2021/C58/01) shall be ensured by building an exclusion principle into the requirements for delivery by Education and Training Boards.

The investment shall be completed by 31 December 2022.

Investment: 3.3 Technological Universities Transformation Fund

The objective of the measure is to build capacity in education and training in technological universities.

The investment consists in expanding the Technical Universities Transformation Fund (TUTF) to finance a number of projects under a dedicated ‘TUTF Education & Training Reforms programme’. These projects shall be selected following a call for proposals targeting the five new and emerging technological universities. They shall include projects related to (i) staff skills and development, (ii) curricular and teaching and learning reform, (iii) skills for regional development and for SME, enterprise and social engagement, (iv) digital and enabling infrastructure, and (v) nationally shared technological universities’ digital services. Proposals shall be subject to specific criteria on gender equality and equal opportunities for all.

In order to ensure that the measure complies with the ‘Do no significant harm’ Technical Guidance (2021/C58/01), the eligibility criteria contained in terms of reference for upcoming calls for projects shall exclude the following list of activities: (i) activities related to fossil fuels, including downstream use 6 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 7 ; (iii) activities related to waste landfills, incinerators 8 and mechanical biological treatment plants 9 ; and (iv) activities where the long-term disposal of waste may cause harm to the environment. The terms of reference shall additionally require that only activities that comply with relevant EU and national environmental legislation may be selected.

The investment shall be completed by 31 December 2024.

Reform: 3.4 Reducing Regulatory Barriers To Entrepreneurship

The objective of the measure is to remove unnecessary regulatory obstacles for SMEs when it comes to establishing and growing their business.

The reform consists in the design, implementation, and verification of application of the SME test. The SME test shall contain four steps for policymakers to consider: (i) SME stakeholder consultation, (ii) identification of affected businesses, (iii) measurement of the impact on SMEs, and (iv) assessment of alternative mechanisms and mitigating measures. In addition, the reform consists in the publication of a project report on the development of a single SME Portal to provide assistance and supports for SMEs.

The reform shall be completed by 31 March 2023.

Reform: 3.5 Anti Money Laundering

The objective of the measure is to strengthen Ireland’s anti-money laundering framework.

The reform consists in the publication of a sectoral anti-money laundering/counter financing of terrorism risk assessment of trust or company service providers (TCSPs). The Anti-Money Laundering Compliance Unit (AMLCU) staff in the Department of Justice shall be reinforced, notably with a view to conducting a greater number of inspections of TCSPs. Inspections shall consider legal obligations of TCSPs including: scope of the authorisation; business risk assessment; customer risk assessment; policies and procedures; staff training and instruction; customer due diligence and beneficial ownership of clients; suspicious transaction reporting. In addition, a working group shall be established by the AMLCU, which shall submit a review report to Government, on the feasibility of amending the primary legislation to expand the regulatory toolkit to include an administrative financial sanctions regime, including recommendations towards such an expansion of the regulatory toolkit where considered feasible. New legislation aiming at operationalising any recommendations from the working group report shall enter into force.

The reform shall be completed by 30 June 2023.

Reform: 3.6 Aggressive Tax Planning

The objective of the measure is to apply preventative measures to limit opportunities for aggressive tax planning and in particular double non-taxation by means of outbound payments.

The reform consists of: (i) an amendment to the legislation on capital allowances on intangible assets, the completion of a corporate tax residency reform and the entry into force of enhanced Controlled Foreign Company rules. In respect of outbound payments, the reform also includes (ii) the publication of economic analysis by an independent external contractor on the impact of recent reforms affecting payment flows; (iii) a public consultation on the possibility of introducing measures on outbound payments; and (iv) the entry into force of legislation to prevent double non-taxation applying to outbound payments towards jurisdictions on the EU list of non-cooperative jurisdictions, no-tax, and zero-tax jurisdictions. These legislative measures shall include withholding taxes or non-deductibility of outbound payments. In the case of dividends, measures shall include withholding taxes since dividends cannot be deducted.

The reform shall be completed by 31 March 2024.

Reform: 3.7 Pensions

The objective of the measure is to simplify and harmonise the supplementary pension landscape.

The reform consists of legislative measures that shall support the harmonisation of the tax treatment of employer contributions and help simplify the drawdown process. A first measure consists in removing a rule which prohibits transfer from second pillar occupational schemes to third pillar personal retirement savings accounts (PRSAs), where the individual has more than 15 years qualifying service. A second measure includes removing the benefit-in-kind charge on employer contributions to an employee’s pension. A third measure is the potential abolition of the ‘approved minimum retirement fund’.

The reform shall be completed by 31 December 2022.

Reform: 3.8 Increasing the provision of social and affordable housing

The objective of the measure is to increase the supply of social and affordable housing.

The reform consists in the entry into operation of the Land Development Agency (LDA) as commercial state agency as provided under the LDA Act. It also consists in the entry into force of an Affordable Housing Act. Housing units shall be delivered under the different schemes established by the reform.

It is expected that this measure does not do significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measure and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01). In particular, at least 70% (by weight) of the non-hazardous construction and demolition waste (excluding naturally occurring material referred to in category 17 05 04 in the European List of Waste established by Decision 2000/532/EC) generated on the construction site shall be prepared for re-use, recycling and other material recovery, including backfilling operations using waste to substitute other materials, in accordance with the waste hierarchy and the EU Construction and Demolition Waste Management Protocol.

The reform shall be completed by 31 March 2022.

Reform: 3.9 Health

The objective of the measure is to progress on the implementation of the Sláintecare reform programme to contribute to achieving a universal single-tier healthcare system where everyone has equal access to services based on need irrespective of ability to pay.

The reform consists in implementing the Sláintecare Consultant Contract. The Sláintecare Consultant Contract shall be a ‘public only’ contract of employment for consultants, with no provision for any private practice, on or offsite, and shall introduce increased salary over existing new entrant salary levels. The reform also consists in the operationalisation of 96 Community Health Networks (CHNs) for planning and delivery of primary health care services in a structured way. Finally, it also consists in ensuring the participation of an increasing number of patients in a Chronic Disease Management Programme.

The reform shall be completed by 31 December 2023.

C.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Sequential Number	Related Measure (Reform or Investment)	Milestone / Target	Name	Qualitative indicators (for milestones)	Quantitative indicators (for targets)			Indicative timeline for completion		Description of each milestone and target
					Unit of measure	Baseline	Goal	Quarter	Year
78	3.1 Work Placement Experience Programme	Milestone	Completion of IT tools.	Completion of IT tools necessary for the implementation of the Work Placement Experience Programme (WPEP)	-	-	-	Q2	2021	The payment tool (ISTS/BOM1 2 & 4 scheme), the tool on participants’ information (BOMi4 ACM WPEP) and the qualitative reporting tool shall have become operational.
79	3.1 Work Placement Experience Programme	Target	Participants enrolled in the Work Placement Experience Programme (WPEP)	-	Number	0	10 000	Q1	2023	At least 10 000 WPEP participants shall have been enrolled. They shall have completed or be in the process of completing at least six months work experience, as well as at least 20 hours accredited training or sector recognised training and at least 60 hours training in total.
80	3.2 Solas Recovery Skills Response Programme	Milestone	Publication of all skill provision opportunities under the ‘Skills to Compete’ programme	Full range of skills provision opportunities published and available for learners to book their place via the national course booking website	-	-	-	Q3	2021	All ‘Skills to Compete’ skill provision opportunities shall have been published and made available for learners enrolment. They shall include opportunities in the areas of (i) digital skills, (ii) employability (transversal) skills and (iii) specific sector skills. Compliance with the DNSH Technical Guidance (2021/C58/01) shall have been ensured by building an exclusion principle into the requirements for delivery by Education and Training Boards. The exclusion list shall include at least the following: - Activities linked to disposal of waste in landfill or incinerators that may cause harm to the environment, - Activities related to fossil fuel (however, it is noted that skills provision activities may target the re-skilling of peat-based plant workers with a view to allow them to take part in different types of activities not covered by this exclusion list), - Activities where the long-term disposal of waste may cause long-term harm to the environment.
81	3.2 Solas Recovery Skills Response Programme	Milestone	Publication of all Green skills provision and modules opportunities	Green skills modules and provision opportunities are published and available for enrolment on the national course booking website for further education and training	-	-	-	Q4	2021	All green skills modules and provision opportunities shall have been published and made available for booking, listed by (i) Retrofit & Near Zero Emission Building (NZEB) expansion and (ii) newly developed green skills modules. They shall cover at least specific skills areas in NZEB and retrofit and a suite of green skills for upskilling and re-skilling. In particular, opportunities listed under (i) Retrofit & Near Zero Emission Building (NZEB) shall include specific skills training which may also enable the application of standards higher than NZEB. A reporting system shall have been put in place. Compliance with the DNSH Technical Guidance (2021/C58/01) shall have been ensured by building an exclusion principle into the requirements for delivery by Education and Training Boards. The exclusion list shall include at least the following: - Activities linked to disposal of waste in landfill or incinerators that may cause harm to the environment, - Activities related to fossil fuel (however, it is noted that skills provision activities may target the re-skilling of peat-based plant workers with a view to allow them to take part in different types of activities not covered by this exclusion list), and - Activities where the long-term disposal of waste may cause long-term harm to the environment.
82	3.2 Solas Recovery Skills Response Programme	Target	Participants in the Green Skills Action Programme and Skills to Compete Participation	-	Number	30 351	111 601	Q4	2022	At least 81 250 additional participants shall have enrolled as compared to the number of participants having enrolled before the end of 2020, in at least one of the skill provision and modules opportunities under the SOLAS Green Skills Action Programme and the Skills to Compete Initiative. Compliance with the DNSH Technical Guidance (2021/C58/01) shall have been ensured in line with the requirements set out in milestones 80 and 81.
83	3.2 Solas Recovery Skills Response Programme	Target	Increase in the share of women under the age of 30 with a level of education attainment at level 5 or lower enrolled in the Skills to Compete Initiative	-	Percentage	14	20	Q4	2022	At least 20% of participants enrolled in at least one of the skills provision and modules opportunities under the Skills to Compete Initiative shall have been women under the age of 30, with a level of educational attainment of 5 or lower in the National Framework of Qualifications, as compared to 14% of participants having enrolled before the end of 2020. Data on nationality shall also have been gathered.
84	3.3 Technological Universities Transformation Fund	Milestone	Project grants awarded under the Education and Training Reforms programme	Project grant agreements are signed by successful applicants	-	-	-	Q1	2022	All grant agreements under the Education and Training Reforms programme shall have been signed by successful applicants, in compliance with the ’Do no significant harm’ Technical Guidance (2021/C58/01) through the use of an exclusion list and the requirement of compliance with the relevant EU and national environmental legislation. Each grant agreement shall include the financial amount allocated to the successful applicant (technological university (TU) or TU development consortium) and details of the project and timeline. Each proposal shall have clearly demonstrated how gender equality and equal opportunities have been considered in constructing the application, the specific actions that shall be taken, the provision of gender and equality disaggregated data on the beneficiaries of measures, and how these actions shall align with institutional gender action plans. Each grant agreement shall specify that the Higher Education Authority shall make stage payments subject to the achievement of deliverables and criteria for approved projects. Projects shall fall under one of the following categories: - staff skills and development, - curricular and teaching and learning reform, - skills for regional development and for SME, enterprise and social engagement, - digital and enabling infrastructure, - nationally shared TU digital services.
85	3.3 Technological Universities Transformation Fund	Milestone	Approval of project reports	Project reports are signed off by the Higher Education Authority	-	-	-	Q4	2024	All final project reports under the Education and Training Reforms Programme shall have been approved by the Higher Education Authority. Final project reports shall measure progress on the achievement of deliverables and respect of underlying criteria for approved projects, including compliance with criteria on DNSH, gender equality and equal opportunities.
86	3.3 Technological Universities Transformation Fund	Target	Staff members of all five Technological Universities having participated in upskilling and development activities	-	Number	0	4 000	Q2	2024	At least 4 000 staff members coming from all five technological universities shall have participated in upskilling and development activities financed under the projects of the Education and Training Reforms programme referred to in milestone 84.
87	3.3 Technological Universities Transformation Fund	Target	Students of all five technological universities enrolled in a new or reformed curriculum or having benefitted from new or reformed training or learning activities	-	Number	0	9 600	Q2	2024	At least 9 600 students coming from all five technological universities shall have been enrolled in a new or reformed curriculum or have participated in new or reformed training or learning activities financed under the projects of the Education and Training Reforms programme referred to in milestone 84.
88	3.4 Reducing Regulatory Barriers To Entrepreneurship	Milestone	Publication of a programme for the implementation of the SME Test and communication to all Government departments	Publication of a programme of actions and communication on implementation of the SME Test issued to all Government Departments	-	-	-	Q1	2022	A programme of actions for the implementation of the SME Test, with the objective of removing unnecessary regulatory obstacles for SMEs, shall have been published. The programme shall specify a clear timeline and objectives for the SME test. A Communication on implementation of the SME Test shall also have been issued to all Government departments, which shall have requested that the SME Test be fully applied on all relevant legislation.
89	3.4 Reducing Regulatory Barriers To Entrepreneurship	Milestone	Implementation of all identified actions to ensure a consistent uptake of the SME Test across Government	Implementation of all identified actions to ensure a consistent uptake of the SME Test across Government, including the establishment of a network and reporting framework	-	-	-	Q2	2022	All actions identified in the programme of actions set out in Milestone 88 shall have been implemented according to the timeline defined in that programme. A network shall have been established and shall include a nominated member from each Government Department, unless an appropriate justification was given by a particular Department for not nominating a member. A reporting framework shall have been established and shall allow for the monitoring of application of the SME Test across Government.
90	3.4 Reducing Regulatory Barriers To Entrepreneurship	Target	Government Departments having applied the SME test	-	Number	0	5	Q1	2023	At least five additional Government Departments shall have applied the SME Test at least once in 2022 as compared to no Government Department having applied the SME Test at least once in 2020. This shall be evidenced by the data on the application of the SME Test published on a dedicated centralised website.
91	3.5 Anti-Money Laundering	Target	Inspections of Trust or Company Service Providers (TCSPs) carried out by the Anti-Money Laundering Compliance Unit (AMLCU)	-	Number	0	120	Q4	2021	At least 120 inspections of TCSPs (either onsite or remotely) shall have been carried out by AMLCU regulatory investigators. AMLCU shall have recruited at least two additional staff in 2021, including at least one with specialist skills in forensic accounting, to assist with the supervision and management of TCSPs. Inspections shall have considered legal obligations of TCSPs including: scope of the authorisation; business risk assessment; customer risk assessment; policies and procedures; staff training and instruction; customer due diligence and beneficial ownership of clients; suspicious transaction reporting. Following an inspection, the TCSP shall have been rated as high risk, medium- high risk, medium- low risk or low risk and this shall inform the level of future inspections.
92	3.5 Anti-Money Laundering	Milestone	Review of the Regulatory enforcement toolkit under the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010	Review of the Regulatory enforcement toolkit under the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, including recommendations on expanding the toolkit to include an administrative financial sanctions regime	-	-	-	Q4	2021	The review report on the feasibility of amending the primary legislation to expand the regulatory toolkit to include an administrative financial sanctions regime, including recommendations towards such an expansion of the regulatory toolkit where considered feasible, shall have been submitted by the working group to Government.
93	3.5 Anti-Money Laundering	Milestone	Publication of an anti-money laundering / counter financing of terrorism Sectoral Risk Assessment of Trust or Company Service Providers (TCSPs)	Publication of an anti-money laundering / counter financing of terrorism Sectoral Risk Assessment of Trust or Company Service Providers (TCSPs)	-	-	-	Q1	2022	An anti-money laundering / counter financing of terrorism Sectoral Risk Assessment of Trust or Company Service Providers (TCSPs) by the Anti-Money Laundering Steering Committee (AMLSC) shall have been published. The analysis in the risk assessment shall be based on responses received to a detailed questionnaire issued to all relevant TCSP supervisors. The methodology applied in this assessment shall be the methodology recommended by the European Commission, as applied in the European Commission’s supra-national risk assessment.
94	3.5 Anti-Money Laundering	Milestone	Entry into force of legislation operationalising any recommendation towards financial sanctions from working group report	Provision in the legislation indicating the entry into force of the legislation	-	-	-	Q2	2023	Legislation shall have entered into force. It shall have operationalised any recommendation from the working group report mentioned in milestone 92 towards expanding the regulatory toolkit to include an administrative financial sanctions regime.
95	3.6 Aggressive Tax Planning	Milestone	Amendment of capital allowances on intangible assets	Provision in the legislation indicating the entry into force of the legislation	-	-	-	Q3	2020	Legislation shall have entered into force. It shall have amended capital allowances on intangible assets to provide that all assets acquired from October 2020 are fully within the scope of balancing charge rules in line with international best practice.
96	3.6 Aggressive Tax Planning	Milestone	Corporate Tax residency reform and enhanced controlled foreign companies (CFC) rules applying to the list of non-cooperative jurisdictions	Provision in the legislation indicating the entry into force of the legislation	-	-	-	Q1	2021	Legislation shall have entered into force. It shall have changed Ireland’s corporate tax residence rules to prevent Irish incorporated companies from being stateless for tax purposes and to shut down structures (such as the so-called ‘Double Irish’) that were designed to exploit gaps in US anti-avoidance rules. Legislation shall also have enhanced CFC rules to apply to the list of non-cooperative jurisdictions, exceeding the minimum requirements for ATAD in Part 35B of the Taxes Consolidation Act, 1997, concerning controlled foreign companies (‘CFCs’). Section 835YA shall disapply section 835T (the Effective tax rate exemption), section 835U (the Low profit margin exemption) and section 835V (the Low accounting profit exemption) so that an Irish resident company with a CFC resident in a jurisdiction that is included on the EU Code of Conduct list of non-cooperative jurisdictions for tax purposes in an accounting period of the CFC may not avail of the aforementioned exemptions.
97	3.6 Aggressive Tax Planning	Milestone	Economic analysis on outbound payment flows and recent reforms and public consultation on measures applying to outbound payments	Publication of economic analysis on outbound payment flows and recent reforms and publication of public consultation summary on measures applying to outbound payments	-	-	-	Q4	2021	The economic analysis by an independent external contractor shall have been published. It shall have examined payment flows (including interest, royalties and dividends to/from EU Member States and non-EU jurisdictions including offshore financial centres) and the practical impact of the implementation of recent reforms to Ireland’s corporate tax code, and key reforms in other jurisdictions notably the United States, on these flows. Public consultation shall also have taken place on the possibility of introducing measures applying to outbound payments and shall have been published on Department of Finance website. The consultation shall have been opened for stakeholder input for a period of at least six weeks. Measures considered in the public consultation shall have included the application of withholding taxes and the introduction of non-deductibility of outbound payments.
98	3.6 Aggressive Tax Planning	Milestone	Legislation applying to outbound payments to prevent double non-taxation introduced	Provision in the legislation indicating the entry into force of the legislation	-	-	-	Q1	2024	Legislation shall have entered into force. It shall apply to outbound payments (interests, royalties and dividends) to prevent double non-taxation, also applying beyond countries listed on the EU list of non-cooperative tax jurisdictions, including all no-tax and zero-tax jurisdictions. Measures shall include withholding taxes or non-deductibility of outbound payments. In the case of dividends, measures shall include withholding taxes since dividends cannot be deducted.
99	3.7 Pensions	Milestone	Report on supplementary pension landscape	Publication of report by the Interdepartmental Pensions Reform and Taxation Group to help simplify and harmonise the supplementary pension landscape	-	-	-	Q4	2020	A report by the Interdepartmental Pensions Reform and Taxation Group shall have been published. It shall have presented a number of recommendations on how to advance the goal of simplifying and harmonising the supplementary pension landscape.
100	3.7 Pensions	Milestone	Legislative measures to simplify and harmonise the supplementary pension’s landscape	Provision in the legislation indicating the entry into force of the legislation	-	-	-	Q4	2022	Legislation shall have entered into force. It shall have simplified and harmonised a number of supplementary pension tax rules, following a number of specific recommendations of the report mentioned in milestone 99. This shall support the harmonisation across pension products and occupational pension schemes, including the tax treatment of employer contributions to employees’ pensions, and shall also contribute to the simplification of the drawdown process.
101	3.8 Increasing The Provision Of Social And Affordable Housing	Milestone	Entry into operation of the LDA as a commercial state agency	Entry into operation of LDA as commercial state agency	-	-	-	Q4	2021	The Land Development Agency Bill shall have entered into force and the Land Development Agency (LDA) shall have been established as a Designated Activity Company under the Companies Act. The purposes of the LDA shall include to increase the supply of housing in the State and in particular social and affordable housing. It is expected that this measure does no significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measure and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01). In particular, the LDA shall ensure compliance with relevant EU and national environmental legislation, and shall require the economic operators carrying out the construction works to ensure that at least 70% (by weight) of the non-hazardous construction and demolition waste (excluding naturally occurring material referred to in category 17 05 04 in the European List of Waste established by Decision 2000/532/EC of 3 May 2000 replacing Decision 94/3/EC establishing a list of wastes pursuant to Article 1(a) of Council Directive 75/442/EEC on waste and Council Decision 94/904/EC establishing a list of hazardous waste pursuant to Article 1(4) of Council Directive 91/689/EEC on hazardous waste (notified under document number C(2000) 1147)) generated on the construction site shall be prepared for re-use, recycling and other material recovery, including backfilling operations using waste to substitute other materials, in accordance with the waste hierarchy and the EU Construction and Demolition Waste Management Protocol.
102	3.8 Increasing The Provision Of Social And Affordable Housing	Target	Homes made available for sale through the new Affordable Purchase scheme for homes on public lands	-	Number	0	100	Q1	2022	At least 100 homes shall have been made available for sale through the Affordable Purchase Scheme for homes on public lands. Eligibility shall have been assessed on the First Time Buyer income capacity and incapacity to afford the homes at open market values, and prioritised by, inter alia, their time living in the local authority area, and home size compared to the family size. Homes shall have been considered available for sale when construction has been completed and applications from eligible applicants have been accepted. Compliance with relevant EU and national environmental legislation, and with the DNSH requirements set out in milestone 101 shall have been ensured.
103	3.8 Increasing The Provision Of Social And Affordable Housing	Target	Homes delivered under the cost rental scheme	-	Number	0	450	Q1	2022	At least 450 homes shall have been completed and tenanted to middle income earners in urban centres with a reduction of at least 25% on open market values, as defined by a professional property valuer. Eligibility shall have been defined by the Minister in Regulations with reference to Statistical data on incomes. The scheme shall apply to homes in Dublin, Cork, Galway, Limerick, Waterford and the Greater Dublin area. Compliance with relevant EU and national environmental legislation, and with the DNSH requirements set out in milestone 101 shall have been ensured.
104	3.8 Increasing The Provision Of Social And Affordable Housing	Target	Homes made available for sale to purchasers who avail of the equity support scheme	-	Number	0	100	Q1	2022	At least 100 homes shall have been made available for sale to purchasers who avail of the equity support scheme. Subject to a measurable affordable need, purchasers shall avail of equity support of up to 30% of open market values. Compliance with relevant EU and national environmental legislation, and with the DNSH requirements set out in milestone 101 shall have been ensured.
105	3.9 Health	Milestone	Entry into operation of Sláintecare Consultant Contract	Entry into operation of Sláintecare Consultant Contract	-	-	-	Q3	2021	The Sláintecare Consultant Contract shall have entered into operation. It shall include increased salary over existing new entrant salary levels and new contractual arrangements for consultants. The contract shall be a ‘public only’ contract of employment, with no provision for any private practice, on or offsite. The new contract shall have been applicable to all contracts issued after 30 September 2021 at the latest. All existing consultants shall have been offered the opportunity to switch permanently to the Sláintecare Consultant Contract, but shall have been able to retain the option to remain on their existing contract.
106	3.9 Health	Target	Community Health Networks enter into operation	-	Number	0	96	Q4	2022	A total of 96 Community Health Network (CHN) shall have entered into operation. Each CHN shall consist of primary care teams involving General Practice in the planning and delivery of primary health care services in a structured way.
107	3.9 Health	Target	Patients participating in the Chronic Disease Management Programme	-	Number	120 000	430 000	Q4	2023	At least 430 000 patients with chronic disease or at high risk of chronic disease shall have been registered as participants in one of the components (Opportunistic Case Finding; Annual Preventive Programme for patients at high risk of cardiovascular disease or diabetes; Structured Treatment Programme for those diagnosed with Chronic Diseases included in the Programme) of the Chronic Disease Management Programme when the programme reaches full implementation in 2023, as compared to the 120 000 patients eligible to register in the programme by 31 December 2020. Patients in the Chronic Disease Management Programme shall be provided two scheduled reviews in a 12-month period that shall include patient education, preventative care, medication review, physical examination, scheduled investigations and an individual care plan. Each review shall consist of a consultation with the practice nurse followed by a consultation with the General Practitioner.

D. AUDIT AND CONTROL

D.1. Description of the reforms and investments for non-repayable financial support

A repository system for recording, storing and making available all relevant data related to the implementation of the recovery and resilience plan - the achievement of milestones and targets, data on final recipients, contractors, subcontractors and beneficial owners - shall be operational before the first payment request is submitted. Ireland shall submit a dedicated audit report before the first payment request confirming the effectiveness of the functionalities of the repository system. The audit report shall be undertaken to analyse any related weaknesses found and corrective actions taken or planned.

In addition, before making the first payment request under the Recovery and Resilience Facility, Ireland shall ensure that the administrative capacity of the Implementing Body, as well as the administrative capacity for the audit body is guaranteed by means of a workload analysis.

D.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Sequential Number	Related Measure (Reform or Investment)	Milestone / Target	Name	Qualitative indicators (for milestones)	Quantitative indicators (for targets)			Indicative timeline for completion		Description of each milestone and target
					Unit of measure	Baseline	Goal	Quarter	Year
108	Monitoring and implementation of the plan	Milestone	Repository system for audit and controls: information for monitoring implementation of RRF	An audit report confirming repository system functionalities	-	-	-	Q4	2021	A repository system for monitoring the implementation of the RRF shall be in place and operational before the first payment request. The system shall include, as a minimum, the following functionalities: (a) collection of data and monitoring of the achievement of milestones and targets; (b) collect, store and ensure access to the data required by points (i) to (iii) of point (d) of Article 22(2) of the RRF Regulation.
109	Monitoring and implementation of the plan	Milestone	Administrative capacity of the Implementing Body and the audit body	A report confirming the commitment of resources for the Implementing Body and the audit body	-	-	-	Q4	2021	The administrative capacity of the Implementing Body, as well as the administrative capacity for the audit body shall be guaranteed by the first payment request by means of a workload analysis.

2.Estimated total cost of the recovery and resilience plan

The estimated total cost of the recovery and resilience plan of Ireland is EUR 989 938 300.

SECTION 2: FINANCIAL SUPPORT

1.Financial contribution

The instalments referred to in Article 2(2) shall be organised in the following manner:

1.1.First Instalment (non-repayable support):

Sequential Number	Related Measure (Reform or Investment)	Milestone / Target	Name

95	3.6 Aggressive Tax Planning	Milestone	Amendment of capital allowances on intangible assets
47	1.9 Carbon Tax	Milestone	Carbon tax rate trajectory Legislation
99	3.7 Pensions	Milestone	Report on supplementary pension landscape
96	3.6 Aggressive Tax Planning	Milestone	Corporate Tax residency reform and enhanced controlled foreign companies (CFC) rules applying to the list of non-cooperative jurisdictions
48	1.9 Carbon Tax	Milestone	Carbon tax rate increase for 2021
78	3.1 Work Placement Experience Programme	Milestone	Completion of IT tools
32	1.6 Enhanced Rehabilitation of Peatlands	Milestone	Peatlands rehabilitation preliminary study
43	1.8 Climate Action and Low Carbon Development (Amendment) Bill 2021	Milestone	Entry into force of Climate Action and Low Carbon Development (Amendment) Bill 2021
45	1.8 Climate Action and Low Carbon Development (Amendment) Bill 2021	Milestone	First update of the Climate Action Plan
69	2.6.1 Suite of e-health projects - ePharmacy	Milestone	Award of the contracts for ePharmacy systems
76	2.7 Addressing the digital divide and enhancing digital skills	Milestone	Publication of 10 Year Strategy on adult skills
80	3.2 Solas Recovery Skills Response Programme	Milestone	Publication of all skill provision opportunities under the ‘Skills to Compete’ programme
105	3.9 Health	Milestone	Entry into operation of Sláintecare Consultant Contract
61	2.3.2 Digital Infrastructure and Funding to Schools – ICT infrastructure	Milestone	Publication of the circular to schools to communicate the funding criteria
9	1.3 Public Sector Buildings' Energy Retrofit Programme	Milestone	Commencement of the retrofit works
14	1.4.1 Enable Future Electrification through Targeted Investment in Cork Commuter Rail - Creation of an additional through-running line with an additional platform at Kent Station	Milestone	Awarding design contract Kent station
33	1.6 Enhanced Rehabilitation of Peatlands	Target	Start of works on first bogs
44	1.8 Climate Action and Low Carbon Development (Amendment) Bill 2021	Milestone	Adoption of the first three 5-yearly carbon budgets programme
62	2.3.2 Digital Infrastructure and Funding to Schools – ICT infrastructure	Target	Funding issued to primary and post-primary schools
72	2.6.2 Suite of e-health projects - integrated financial management system	Milestone	Completion of building and configuration of the integrated financial management system
74	2.7 Addressing the digital divide and enhancing digital skills	Milestone	Publication of Digital Strategy for schools
77	2.7 Addressing the digital divide and enhancing digital skills	Target	Disadvantaged students equipped with ICT devices
81	3.2 Solas Recovery Skills Response Programme	Milestone	Publication of all Green skills provision and modules opportunities
91	3.5 Anti-Money Laundering	Target	Inspections of Trust or Company Service Providers (TCSPs) carried out by the Anti-Money Laundering Compliance Unit (AMLCU)
92	3.5 Anti-Money Laundering	Milestone	Review of the Regulatory enforcement toolkit under the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010
97	3.6 Aggressive Tax Planning	Milestone	Economic analysis on outbound payment flows and recent reforms and public consultation on measures applying to outbound payments
101	3.8 Increasing The Provision Of Social And Affordable Housing	Milestone	Entry into operation of the LDA as a commercial state agency
108	Monitoring and implementation of the plan	Milestone	Repository system for audit and controls: information for monitoring implementation of RRF
109	Monitoring and implementation of the plan	Milestone	Administrative capacity of the Implementing Body and the audit body
1	1.1 Derisking a Low cost Residential Retrofit Loan Scheme	Milestone	Establishment of the financial instrument: signature of contractual agreement between the relevant ministries and the SBCI and concluding the related investment strategy/policy
37	1.7.1 River Basin Management Plan - Upgrade of at least 10 small water treatment plants	Milestone	Selection of eligible waste water treatment plants
53	2.1 Development of a shared Government data centre	Milestone	Signature of the contract for the building of the data centre facility
84	3.3 Technological Universities Transformation Fund	Milestone	Project grants awarded under the Education and Training Reforms programme
88	3.4 Reducing Regulatory Barriers To Entrepreneurship	Milestone	Publication of a programme for the implementation of the SME Test and communication to all Government departments
93	3.5 Anti-Money Laundering	Milestone	Publication of an anti-money laundering / counter financing of terrorism Sectoral Risk Assessment of Trust or Company Service Providers (TCSPs)
102	3.8 Increasing The Provision Of Social And Affordable Housing	Target	Homes made available for sale through the new Affordable Purchase scheme for homes on public lands
103	3.8 Increasing The Provision Of Social And Affordable Housing	Target	Homes delivered under the cost rental scheme
104	3.8 Increasing The Provision Of Social And Affordable Housing	Target	Homes made available for sale to purchasers who avail of the equity support scheme
2	1.1 Derisking a Low cost Residential Retrofit Loan Scheme	Milestone	First loan guarantee contract signed
38	1.7.1 River Basin Management Plan - Upgrade of at least 10 small water treatment plants	Milestone	Start of the upgrade of small waste water treatment plants
41	1.7.3 River Basin Management Plan - Monitoring of biological and physico-chemical indicators of at least 20 sites	Milestone	Publication of sites selected for the monitoring
49	1.9 Carbon Tax	Milestone	Carbon tax rate increase for 2022
56	2.2 Digital Transformation of Irish Enterprise	Milestone	Launch of calls for proposals
59	2.3.1 Digital Infrastructure and Funding to Schools - Connectivity	Target	Connection of schools to broadband network
89	3.4 Reducing Regulatory Barriers To Entrepreneurship	Milestone	Implementation of all identified actions to ensure a consistent uptake of the SME Test across Government
12	1.4 Enable Future Electrification Through Targeted Investment in Cork Commuter Rail	Milestone	Signature of contract for electric / battery-electric fleet
		Instalment Amount	EUR 395 586 614

1.2.Second Instalment (non-repayable support):

Sequential Number	Related Measure (Reform or Investment)	Milestone / Target	Name

4	1.2.1 Accelerate the Decarbonisation of the Enterprise Sector - Carbon Reduction Fund	Milestone	Launch of call for proposals
17	1.4.2 Enable future electrification through targeted investment in Cork commuter rail - Double tracking of the current single line between Glounthaune and Midleton	Milestone	Submission of environmental impact assessment
57	2.2 Digital Transformation of Irish Enterprise	Milestone	European Digital Innovation Hubs established
63	2.4 Online response option for the census	Milestone	The pilot for the online data collection is tested for verification of feasibility
60	2.3.1 Digital Infrastructure and Funding to Schools - Connectivity	Target	Connection of schools to broadband network
15	1.4.1 Enable future electrification through targeted investment in Cork commuter rail - Creation of an additional through-running line with an additional platform at Kent Station	Milestone	Construction contracts award
18	1.4.2 Enable future electrification through targeted investment in Cork commuter rail - Double tracking of the current single line between Glounthaune and Midleton	Milestone	Construction contract awarded
21	1.4.3 Enable future electrification through targeted investment in Cork commuter rail - Re-signalling of the lines	Milestone	Main design and build contract awarded
75	2.7 Addressing the digital divide and enhancing digital skills	Target	Increase of graduates with high level ICT skills
82	3.2 Solas Recovery Skills Response Programme	Target	Participants in the Green Skills Action Programme and Skills to Compete Participation
83	3.2 Solas Recovery Skills Response Programme	Target	Increase in the share of women under the age of 30 with a level of education attainment at level 5 or lower enrolled in the Skills to Compete Initiative
100	3.7 Pensions	Milestone	Legislative measures to simplify and harmonise the supplementary pension’s landscape
106	3.9 Health	Target	Community Health Networks enter into operation
79	3.1 Work Placement Experience Programme	Target	Participants enrolled in the Work Placement Experience Programme (WPEP)
90	3.4 Reducing Regulatory Barriers To Entrepreneurship	Target	Government Departments having applied the SME test
10	1.3 Public Sector Buildings' Energy Retrofit Programme	Milestone	Retrofit works of regional government offices are completed
50	1.9 Carbon Tax	Milestone	Carbon tax rate increase for 2023
94	3.5 Anti-Money Laundering	Milestone	Entry into force of legislation operationalising any recommendation towards financial sanctions from working group report
		Instalment Amount	EUR 197 793 307

1.3.Third Instalment (non-repayable support):

Sequential Number	Related Measure (Reform or Investment)	Milestone / Target	Name

11	1.3 Public Sector Buildings' Energy Retrofit Programme	Milestone	Retrofit work of the Tom Johnson House is completed
22	1.4.3 Enable future electrification through targeted investment in Cork commuter rail - Re-signalling of the lines	Milestone	Acceptance of scheme detailed design
34	1.6 Enhanced Rehabilitation of Peatlands	Target	Start of works on additional bogs
40	1.7.2 River Basin Management Plan - Feasibility studies on at least 20 waste water treatment plants	Target	Feasibility studies and assessments associated with sub-measures 1 and 3 assessing opportunities for further upgrades
54	2.1 Development of a shared Government data centre	Milestone	Completion of the construction of the building of the data centre facility
66	2.5 Using 5G technologies to drive a greener more innovative Ireland	Target	Purchase of 18 compute nodes
70	2.6.1 Suite of e-health projects - ePharmacy	Milestone	Completion of building and configuration of ePharmacy
107	3.9 Health	Target	Patients participating in the Chronic Disease Management Programme
19	1.4.2 Enable future electrification through targeted investment in Cork commuter rail - Double tracking of the current single line between Glounthaune and Midleton	Milestone	Commencement of works Glounthaune-Midleton line
98	3.6 Aggressive Tax Planning	Milestone	Legislation applying to outbound payments to prevent double non-taxation introduced
51	1.9 Carbon Tax	Milestone	Carbon tax rate increase for 2024
86	3.3 Technological Universities Transformation Fund	Target	Staff members of all five Technological Universities having participated in upskilling and development activities
87	3.3 Technological Universities Transformation Fund	Target	Students of all five technological universities enrolled in a new or reformed curriculum or having benefitted from new or reformed training or learning activities
		Instalment Amount	EUR 197 793 307

1.4.Fourth Instalment (non-repayable support):

Sequential Number	Related Measure (Reform or Investment)	Milestone / Target	Name

46	1.8 Climate Action and Low Carbon Development (Amendment) Bill 2021	Milestone	Further update of the Climate Action Plan
64	2.4 Online response option for the census	Milestone	A sample of citizens test the online data collection dress rehearsal
16	1.4.1 Enable future electrification through targeted investment in Cork commuter rail - Creation of an additional through-running line with an additional platform at Kent Station	Milestone	Through through-running platform completed
35	1.6 Enhanced Rehabilitation of Peatlands	Target	Completion of rehabilitation works for first bogs
67	2.5 Using 5G technologies to drive a greener more innovative Ireland	Target	Installation of compute nodes
85	3.3 Technological Universities Transformation Fund	Milestone	Approval of project reports
24	1.5.1 National Grand Challenge – Round 1	Milestone	Signature of Round 1 contracts for selected green projects
25	1.5.1 National Grand Challenge – Round 1	Milestone	Signature of Round 1 contracts for selected digital projects
52	1.9 Carbon Tax	Milestone	Carbon tax rate increase for 2025
		Instalment Amount	EUR 148 344 980

1.5.Fifth Instalment (non-repayable support):

Sequential Number	Related Measure (Reform or Investment)	Milestone / Target	Name

39	1.7.1 River Basin Management Plan - Upgrade of at least 10 small water treatment plants	Target	Small waste water treatment plants upgraded
42	1.7.3 River Basin Management Plan - Monitoring of biological and physico-chemical indicators of at least 20 sites	Milestone	Final report
3	1.1 Derisking a Low cost Residential Retrofit Loan Scheme	Target	Full disbursement loan portfolio
13	1.4 Enable Future Electrification Through Targeted Investment in Cork Commuter Rail	Milestone	Selection of zero emission propulsion
27	1.5.2 National Grand Challenge – Round 2	Milestone	Signature of Round 2 contracts for selected green projects
28	1.5.2 National Grand Challenge – Round 2	Milestone	Signature of Round 2 contracts for selected green digital projects
55	2.1 Development of a shared Government data centre	Target	Migration of the servers/services to the new Government data centre
68	2.5 Using 5G technologies to drive a greener more innovative Ireland	Milestone	Testing of the Public Protection and Disaster Relief
71	2.6.1 Suite of e-health projects - ePharmacy	Target	First deployment of ePharmacy
73	2.6.2 Suite of e-health projects - integrated financial management system	Target	First deployment of the integrated financial management system
20	1.4.2 Enable future electrification through targeted investment in Cork commuter rail - Double tracking of the current single line between Glounthaune and Midleton	Target	Completion of double tracking of Glounthaune to Midleton
30	1.5.3 National Grand Challenge – Round 3	Milestone	Signature of Round 3 contracts for selected green projects
58	2.2 Digital Transformation of Irish Enterprise	Target	Digital transformation funding approvals
65	2.4 Online response option for the census	Milestone	Launch of the online data collection of the census
5	1.2.1 Accelerate the Decarbonisation of the Enterprise Sector - Carbon Reduction Fund	Target	Projects completed
6	1.2.1 Accelerate the Decarbonisation of the Enterprise Sector - Carbon Reduction Fund	Target	Quantity of CO2 abated by the installation of low carbon technologies
7	1.2.2 Accelerate the Decarbonisation of the Enterprise Sector - Climate Enterprise Action Fund	Milestone	Completion of awareness campaign on the fund
8	1.2.2 Accelerate the Decarbonisation of the Enterprise Sector - Climate Enterprise Action Fund	Target	Approval of applications for funding support
23	1.4.3 Enable future electrification through targeted investment in Cork commuter rail - Re-signalling of the lines	Target	Completion of re-signalling works
26	1.5.1 National Grand Challenge – Round 1	Milestone	Completion report on the completion of Round 1 selected projects
29	1.5.2 National Grand Challenge – Round 2	Milestone	Progress report on the level of completion of Round 2 selected projects
31	1.5.3 National Grand Challenge – Round 3	Milestone	Progress report on the level of completion of Round 3 selected projects
36	1.6 Enhanced Rehabilitation of Peatlands	Target	Completion of rehabilitation work
		Instalment Amount	EUR 49 448 326

SECTION 3: ADDITIONAL ARRANGEMENTS

1.Arrangements for monitoring and implementation of the recovery and resilience plan

The monitoring and implementation of the recovery and resilience plan of Ireland shall take place in accordance with the following arrangements set out in the plan:

·An Implementing Body shall have been created within the Department of Public Expenditure and Reform. It shall be responsible for the overall strategic monitoring and management of the plan as well as for the coordination among Irish authorities. The Implementing Body shall report to the Minister for Public Expenditure and Reform. It shall provide technical and systems support and communicate at national level to promote and publicise funding from the RRF.

·The Implementing Body shall also be the body drawing up the requests for payment to the Commission. Every payment application shall be accompanied by a management declaration and a summary of audits and controls undertaken by the Independent Audit Body for the plan, summarising the scope of the controls undertaken, the weaknesses identified, and the corrective actions undertaken. To that end, the Implementing Body shall collect the results of audit procedures undertaken by the Independent Audit Body, as well as all cases of serious irregularities, including cases of fraud or suspicion of fraud, corruption and conflict of interests, which shall feed into the summary of audits.

·The Internal and EU Audit Unit of the Department of Public Expenditure and Reform shall be the Independent Audit Body for the plan. The Independent Audit Body shall be responsible for conducting audits on the achievement of milestones and targets, through an appropriate sampling methodology. It shall verify the management declaration before each payment request is sent to the Commission. Risk assessment shall be performed on an ongoing basis and shall be used as the basis for the audit plan. The Independent Audit Body shall function professionally, adhering to the Internal Audit Standards (2012) of the Department of Public Expenditure and Reform and taking account of the Code of Ethics and International Standards of the Institute of Internal Auditors, in particular, the International Professional Practices Framework (IPPF). It shall be ensured that the selected sample includes a sufficient number of measures.

·Accountability for the delivery of a specific measure and the reporting on it shall lie with a department or another body designated as accountable for that measure, although other departments or other bodies may also be involved in some aspects of the implementation of that measure. The plan includes a list of departments and other bodies designated as accountable for each measure.

·Accountable departments and other bodies shall be required to apply the Public Spending Code that contains a set of rules, procedures and guidance to ensure value for money in public expenditure across the Irish Public Service. Accountable departments and other bodies shall be responsible for meeting all regulatory, monitoring and control requirements, reporting on their respective milestones and targets, reporting on costs as appropriate, communicating at project level, and record keeping.

·All responsible departments and bodies as well as the Implementing Body shall be represented in a Delivery Committee, which shall be established. The Delivery Committee shall meet at least quarterly. It shall be chaired by the Department of Public Expenditure and Reform, and deputy co-chaired by the Department of Taoiseach and the Department of Finance, at senior official level. It shall maintain ongoing oversight over the implementation of the plan and address issues as they arise. The Delivery Committee shall be tasked with driving measure delivery and provide a forum for collaboration and coordination across the plan. Issues related both to the implementation of the plan and to the European Semester shall be subject to close cooperation between the Department of Public Expenditure and Reform, the Department of Taoiseach and the Department of Finance.

2.Arrangements for providing full access by the Commission to the underlying data

The Implementing Body, within the Department of Public Expenditure and Reform, shall act as a single contact point for the Commission. It shall act as a coordinating body for monitoring progress on milestones and targets, oversee the implementation of control measures, provide confirmation on the reliability of the data and the progress of measures, and provide reporting and request for payments.

A dedicated RRF information system, which is under development and subject to a dedicated milestone (number 108), shall be used by the Implementing Body for the implementation of the plan. Its core functionalities, or a contingency system with the required core functionalities, shall be in place by the first payment request. A repository system shall record and store the relevant data related to the implementation of the recovery and resilience plan, in particular on the achievement of milestones and targets, data on final recipients, contractors, subcontractors and beneficial owners, by the first payment request. The Implementing Body shall be able to provide access to the underlying relevant data to the Commission, the European Anti-Fraud Office (OLAF) and the European Court of Auditors.

In accordance with Article 24(2) of Regulation (EU) 2021/241, upon completion of the relevant agreed milestones and targets in Section 1 of this Annex, Ireland shall submit to the Commission a duly justified request for payment of the financial contribution. Ireland shall ensure that, upon request, the Commission has full access to the underlying relevant data that supports the due justification of the request for payment, both for the assessment of the request for payment in accordance with Article 24(3) of Regulation (EU) 2021/241 and for audit and control purposes.

(1) Where the activity supported achieves projected greenhouse gas emissions that are not substantially lower than the relevant benchmarks an explanation of the reasons why this is not possible should be provided. Benchmarks established for free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission Implementing Regulation (EU) 2021/447.

(2) Except projects under this measure in power and/or heat generation, as well as related transmission and distribution infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’ Technical Guidance (2021/C58/01).

(3) Where the activity supported achieves projected greenhouse gas emissions that are not substantially lower than the relevant benchmarks an explanation of the reasons why this is not possible should be provided. Benchmarks established for free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission Implementing Regulation (EU) 2021/447.

(4)

This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for which evidence is provided at plant level.

(5) This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where the actions under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for which evidence is provided at plant level.

(6) Except projects under this measure in power and/or heat generation, as well as related transmission and distribution infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’ Technical Guidance (2021/C58/01).

(7) Where the activity supported achieves projected greenhouse gas emissions that are not substantially lower than the relevant benchmarks an explanation of the reasons why this is not possible should be provided. Benchmarks established for free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission Implementing Regulation (EU) 2021/447.

(8)

(9) This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where the actions under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for which evidence is provided at plant level.

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