I propose to take Questions Nos. 199 and 200 together.
The Water Services Act 2013 provides for the establishment of Irish Water as a subsidiary of Bord Gáis Éireann, conforming to the conditions contained in the Act and registered under the Companies Acts. The Act provides that Irish Water will be required to submit an annual report on the performance of its functions each year to the Minister for the Environment, Community and Local Government and the Minister for Communications, Energy and Natural Resources. Irish Water will also be required to submit its annual accounts to the Minister for the Environment, Community and Local Government each year.
The 2013 Act also provides that the annual report and accounts will be laid before each House of the Oireachtas. The extension of the provisions of the Freedom of Information Act to included Irish Water is a matter for the Minister for Public Expenditure and Reform. The Water Services Act 2013 also sets out the share structure of Irish Water and provides for the allocation of shares to Bord Gáis Éireann, the Minister for the Environment, Community and Local Government and the Minister for Finance. The employee share ownership scheme in Bord Gáis will not be extended to Irish Water.