With the premission of the Ceann Comhairle, I propose to take Questions Nos. 20 to 28 together.
I would point out that the relief of distress is a matter for local initiative in the first instance. In so far as it might be necessary for local authorities to borrow for the purpose, the Government would be prepared to facilitate them.
As I indicated in reply to similar questions by Deputies last week, the Government is unable to accept liability, by way of the creation of a fund or otherwise, for compensation to private individuals or business concerns who suffered losses as a result of the recent flooding. The creation of a fund by the State to meet possible future losses would also be impracticable.
I wish to repeat that it is open to persons who have suffered damage of a structural nature to their private dwellings to apply to the Department of Local Government for a grant under the Housing Acts towards the cost of repairing the damage. Local authorities are empowered to make supplementary grants for the same purpose, and may apply for loans from the Local Loans Fund to cover the capital cost involved. Losses sustained by traders as a result of stock being damaged by flooding would be allowable for income tax purposes in so far as they are not covered by insurance.