I propose to take Questions Nos. 174 and 175 together.
The current model adopted by Ireland provides funding to landowners to cover 100% of the costs of establishing forests and to provide premiums to encourage land owners to make this land use change. In addition, tax free incentives are provided when timber is sold and other grant aid provided to construct forest roads.
These financial incentives and also the favourable tax treatment of income from the sale of timber recognise that forests provide a range of benefits not just to the landowner but in the general provision of public goods.
There is no difference how forests, whether state funded or not, are accounted and reported. Under international reporting and accounting requirements, Ireland must report on all emissions and removals from the total national forest estate.
Forests removing or emitting carbon dioxide has the same impact on climate irrespective of whether the forests are publicly or privately owned.
All forests are accounted and reported together to determine the total amount of carbon dioxide removed or emitted to the atmosphere as part of Ireland's international commitments.