I propose to take Questions Nos. 294, 299 and 328 together.
The temporary solidarity contribution in respect of windfall gains in the energy sector is estimated to raise approximately €100 million in 2024. This is reflected in the revenue projections published as part of the Stability Programme Update (SPU) 2023.The cap on market revenues will be collected by the Commission on Regulation of Utilities (CRU). The proceeds from the cap on market revenues will be retained and used in the electricity sector to lower prices for consumers. As such, this measure will not increase Exchequer revenue. In relation to the Bank Levy, on a no policy change basis, the fiscal projections published as part of SPU 2023 contained a reduction in revenue from 2024 to take into account the end of this measure, which is legislated to expire at end-2023. Any decision on whether to extend the Bank Levy will be made in the context of Budget 2024. Should the measure be continued, it would result in additional revenue and projections will be updated accordingly.In respect of the SARP, I am advised that Revenue Commissioners do not maintain a projected future cost for this measure. The estimated total cost of the measure for 2020, the most recent year for which Revenue statistics are available, is €36.6 million. SARP is included in the tax base for 2025, and is currently due to sunset at end-2025. If the measure is extended beyond that date, cost estimates will be subject to revision based on the latest available data at the time.