I propose to take Questions Nos. 13 and 14 together.
The particular arrangements to be observed by office holders in respect of gifts of goods or services are set out in the Code of Conduct for Office Holders issued by the Standards in Public Office Commission. Statements made annually by office holders must include all gifts of goods and services which exceed €650 in value. These statements are published in Iris Oifigiúil and are available on the Houses of the Oireachtas website.
Records are not maintained by my Department in relation to gifts of lesser value received from time to time.