I propose to take Questions Nos. 998 and 1062 together.
The Water Services Act 2013 provided for the establishment of Irish Water as a subsidiary of Bord Gáis Éireann (BGE) and that the new company should be formed and registered under the Companies Acts. The Memorandum and Articles of Association, which were adopted by Irish Water on its incorporation in July 2013, provide that the appointment of directors to the Board of Irish Water is the responsibility of the Board of BGE (now Ervia) with the approval of the Minister for the Environment, Community and Local Government and the Minister for Communications, Energy and Natural Resources.
The appointment of directors to Irish Water by Ervia must be in accordance with the requirements of the Companies Acts and with the Memorandum and Articles of Association of Irish Water . Details of the tax affairs of directors are not held in my Department.