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Tuesday, 23 Jan 2018

Written Answers Nos. 250-269

Asylum Applications Data

Ceisteanna (250)

Catherine Martin

Ceist:

250. Deputy Catherine Martin asked the Minister for Justice and Equality the number of asylum seekers given leave to remain here on humanitarian grounds in 2016 and 2017; and if he will make a statement on the matter. [2816/18]

Amharc ar fhreagra

Freagraí scríofa

I am advised by the Irish Naturalisation and Immigration Service (INIS) of my Department that the information sought by the Deputy is included in the table.

The number for 2017 is influenced by the introduction of the new International Protection Act which required significant changes to procedures as well as the introduction of the transition provisions of the Act which required a significant number of cases to revert for processing to the International Protection Office.  All of this impacted on the number of cases brought to finality. With the new procedures bedded down the rate of processing is expected to increase significantly in 2018 and beyond.   

Year  

 Leave to Remain

 2016

 465

 2017

 163

Total

 628

Deportation Orders Data

Ceisteanna (251)

Catherine Martin

Ceist:

251. Deputy Catherine Martin asked the Minister for Justice and Equality the number of deportation orders issued in 2017; and if he will make a statement on the matter. [2817/18]

Amharc ar fhreagra

Freagraí scríofa

I am advised by the Irish Naturalisation and Immigration Service (INIS) of my Department that the information requested by the Deputy is as set out as follows.

The statutory criteria which must be considered in relation to a decision to make a deportation order under section 3(6) of the Immigration Act 1999 include national security and public policy, the character and conduct of the person concerned and the common good. In determining whether to make a deportation order, in addition to the factors set out in Section 3(6) of the Immigration Act 1999, I must also consider all relevant constitutional and international human rights arising including those enshrined in the Refugee Convention, the UN Convention Against Torture and the European Charter of Human Rights. The question of not returning a person to a place where certain fundamental rights would be breached (or non refoulement as it is referred to) is fully considered in every case when deciding whether or not to make a deportation order. This involves consideration of whether returning the person would result in the life or freedom of that person being threatened on account of his or her race, religion, nationality, membership of a particular social group or political opinion, or whether the person would be subjected to torture or to inhuman or degrading treatment or punishment.

A deportation order requires the person concerned to remove themselves from the State and it is only where they fail to do so that the State is forced to remove them and enforce the rule of law.

It is to be noted that the enforcement of deportation orders is an operational matter for the Garda National Immigration Bureau (GNIB).

The total number of Deportations Orders issued in 2017 was 931.

Deportation Orders Data

Ceisteanna (252)

Catherine Martin

Ceist:

252. Deputy Catherine Martin asked the Minister for Justice and Equality the number of deportation orders enforced in 2017; and if he will make a statement on the matter. [2818/18]

Amharc ar fhreagra

Freagraí scríofa

I am advised by the Irish Naturalisation and Immigration Service (INIS) of my Department that the information requested by the Deputy is as set out as follows.

The statutory criteria which must be considered in relation to a decision to make a deportation order under section 3(6) of the Immigration Act 1999 include national security and public policy, the character and conduct of the person concerned and the common good. In determining whether to make a deportation order, in addition to the factors set out in Section 3(6) of the Immigration Act 1999, I must also consider all relevant constitutional and international human rights arising including those enshrined in the Refugee Convention, the UN Convention Against Torture and the European Charter of Human Rights. The question of not returning a person to a place where certain fundamental rights would be breached (or non refoulement as it is referred to) is fully considered in every case when deciding whether or not to make a deportation order. This involves consideration of whether returning the person would result in the life or freedom of that person being threatened on account of his or her race, religion, nationality, membership of a particular social group or political opinion, or whether the person would be subjected to torture or to inhuman or degrading treatment or punishment.

A deportation order requires the person concerned to remove themselves from the State and it is only where they fail to do so that the State is forced to remove them and enforce the rule of law.

It is to be noted that the enforcement of deportation orders is an operational matter for the Garda National Immigration Bureau (GNIB). However, I can inform the Deputy that the total number of Deportations Orders enforced in 2017 was 140.

Asylum Applications Data

Ceisteanna (253, 254)

Catherine Martin

Ceist:

253. Deputy Catherine Martin asked the Minister for Justice and Equality the number of asylum seekers granted international protection status in 2017; and if he will make a statement on the matter. [2819/18]

Amharc ar fhreagra

Catherine Martin

Ceist:

254. Deputy Catherine Martin asked the Minister for Justice and Equality the number of applications from asylum seekers for international protection in 2017; and if he will make a statement on the matter. [2820/18]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 253 and 254 together.

The term International Protection Status encompasses both Refugee Status and Subsidiary Protection Status.  In 2017, 668 people were granted Refugee Status and 98 were granted Subsidiary Protection Status.  This gives a total of 766 persons granted International Protection Status in 2017.

There were 2,930 applications for international protection made in 2017. Of these applications, some 524 were transferred to the State from Greece under the EU Relocation Programme. Please note that these are provisional figures. The top five nationalities seeking international protection in 2017 (excluding the EU Relocation Programme) were Georgia, Albania, Zimbabwe, Pakistan and Nigeria. 

Prisoner Data

Ceisteanna (255)

Jim O'Callaghan

Ceist:

255. Deputy Jim O'Callaghan asked the Minister for Justice and Equality the number of requests made by the Prison Service for an armed garda escort for prison transfers in 2017; the number of those requests that were refused; and if he will make a statement on the matter. [2846/18]

Amharc ar fhreagra

Freagraí scríofa

I wish to advise the Deputy that the Irish Prison Service (IPS) made 740 requests for an armed garda escort to facilitate high security prison transfers in 2017. Of this total 289 requests were refused and 434 requests were approved. The remaining 17 applications were cancelled for various reasons.

Prison Management make a request for an armed escort based on a risk assessment of a prisoner due to be escorted outside the prison. Armed garda escorts are requested for prisoners who are deemed to warrant such an escort.

Finally I am advised by the Irish Prison Service that An Garda Síochána has full discretion on whether or not to provide an armed escort to individual prisoners.

Human Trafficking

Ceisteanna (256)

Róisín Shortall

Ceist:

256. Deputy Róisín Shortall asked the Minister for Justice and Equality the action he is taking to ensure that modern slave labour or human trafficking does not form part of the supply chain of a company trading here. [2855/18]

Amharc ar fhreagra

Freagraí scríofa

In today’s globalised world, supply chains are characterised by ever greater complexity, which calls for greater vigilance on the part of companies, supported by government action where necessary and appropriate. Human trafficking and forced labour can exist in supply chains, in Ireland, or in the overseas supply chains of companies operating here.

Human trafficking is an offence under the Criminal Law (Human Trafficking) Act 2008, which provides for up to life imprisonment and an unlimited fine. That legislation includes the offence of trafficking for the purposes of labour exploitation. The Act defines trafficking broadly, to include both recruitment and the provision of employment in situations of exploitation. The Act includes provisions in respect of extra-territorial jurisdiction.

With regard to workplaces in Ireland, the Workplace Relations Commission is an independent, statutory body, responsible for the inspection of employment rights compliance and the provision of information to employees and the regulation and licensing of recruitment agencies. Inspectors notify an Garda Síochána where there is a concern in relation to human trafficking.

In addition to the deterrent effect of the law, I believe that consumer and investor demand are leading to greater awareness amongst companies of the need for human rights compliance in their supply chains. This includes ensuring trafficked labour does not form part of the chain, whether in Ireland or overseas. The Government supports this work in a number of ways across different Departments and Agencies.

The Department of Justice and Equality, under the Second National Action Plan to Prevent and Combat Human Trafficking in Ireland, keeps under review the adequacy of all measures aimed at the protection of individuals from labour exploitation. In formulating the Second National Action Plan, the Department engaged with trade unions and employers' representative bodies, and will continue to do so with a view to strengthening their preventative role against trafficking and forced labour.  

My Department will also work with the Department of Business, Enterprise and Innovation as lead Department, to enable ratification of Optional Protocol No. 29 to the Forced Labour Convention of the International Labour Organisation. That Protocol further strengthens the international legal framework against forced labour, including by supporting due diligence by public and private sectors to prevent and respond to risks of forced or compulsory labour.

There are a range of other initiatives supported by Government to address the root causes of trafficking and forced labour in supply chains.

Ireland's National Action Plan on Corporate Social Responsibility, which is being taken forward by the Department of Business, Enterprise and Innovation, includes the promotion of guidance and best practice initiatives relating to sustainable supply chain policies.

Ireland's National Plan on Business and Human Rights 2017-2020, recently launched by the Department of Foreign Affairs and Trade, aims to give effect to the UN Guiding Principles on Business and Human Rights. It includes in its initial priorities for the Implementation Group, the encouragement and facilitation of the sharing of best practice on human rights due diligence, including effective supply chain audits.

Finally, as regards public procurement, various EU Directives which have been transposed into Irish law contain specific provisions excluding tenderers who are guilty of certain human rights infringements, including trafficking in human beings, from participating in public procurement.

Garda Compensation

Ceisteanna (257)

Marc MacSharry

Ceist:

257. Deputy Marc MacSharry asked the Minister for Justice and Equality when a person (details supplied) will have a decision in regard to their application for compensation in view of the time that has elapsed; and if he will make a statement on the matter. [2859/18]

Amharc ar fhreagra

Freagraí scríofa

The Garda Síochána (Compensation) Acts, 1941 and 1945 provide for a scheme of compensation for members of An Garda Síochána who are maliciously injured in the course of their duty or in relation to the performance of their duties as members of An Garda Síochána and for the dependants of members who have died from injuries maliciously inflicted on them.

Under the Acts, I as Minister, have the responsibility to approve or refuse applications for compensation, having regard to the circumstances of the case and the legislation. This assessment is discharged by designated officials of my Department. Before deciding if an applicant should be authorised to apply to the High Court for compensation in respect of the injury, all medical reports submitted by the applicant, together with a report on the incident by the Garda Commissioner and a report on the injury by the Garda Chief Medical Officer are examined.  Depending on the details of any particular case, this process may take a considerable amount of time.

The necessary reports in relation to this member's application were received in my Department on 8 November 2017. My Department informed the member's solicitors on 16 November, 2017 that it was proposed to recommend a refusal of this application, but before a final decision is made in the matter, the solicitors have been given an opportunity to forward a further submission and medical reports on the matter. 

Once a further submission is to hand, the application will be considered in line with the terms of the above named Acts. A final decision will be reached and the member's solicitors will be informed of the outcome.

Naturalisation Applications

Ceisteanna (258)

Stephen Donnelly

Ceist:

258. Deputy Stephen S. Donnelly asked the Minister for Justice and Equality the status of an application by a person (details supplied). [2888/18]

Amharc ar fhreagra

Freagraí scríofa

I am advised by the Irish Naturalisation and Immigration Service (INIS) of my Department that an acknowledgement to the request referred to by the Deputy was issued by Unit 2 - Residence Division on 20 November 2017.

This request is currently receiving attention and Unit 2 should be in a position to write to the person concerned very shortly.

All requests received by Unit 2 - Residence Division are dealt with in chronological order and due to the large volume received, it is not possible to give a specific timeframe for a decision on this particular request.

Queries in relation to the status of individual immigration cases may be made directly to the INIS of my Department by e-mail using the Oireachtas Mail facility which has been specifically established for this purpose. This service enables up to date information on such cases to be obtained without the need to seek information by way of the Parliamentary Questions process. The Deputy may consider using the e-mail service except in cases where the response from the INIS is, in the Deputy’s view, inadequate or too long awaited.

Prisoner Data

Ceisteanna (259)

Clare Daly

Ceist:

259. Deputy Clare Daly asked the Minister for Justice and Equality the number of children born to women in custody in prisons in 2017. [3013/18]

Amharc ar fhreagra

Freagraí scríofa

The Irish Prison Service has advised that 4 children were born to women in custody during 2017.

Asylum Applications

Ceisteanna (260)

Clare Daly

Ceist:

260. Deputy Clare Daly asked the Minister for Justice and Equality the avenues available to an Afghan refugee who is also an unaccompanied minor, and is currently in Greece and cannot return to Afghanistan for fear of being murdered on grounds of their religious and sexual orientation to seek asylum here. [3021/18]

Amharc ar fhreagra

Freagraí scríofa

I refer the Deputy to the response provided to question (PQ Ref No. 2580/18) on 18 January, 2018 which sets out the position. In summary, a person in Greece who wishes to seek asylum should apply for International Protection to the Greek authorities.

The Irish Refugee Protection Programme (IRPP) was established by Government Decision on 10 September 2015 as a direct response to the humanitarian crisis that developed in Southern Europe as a consequence of mass migration from areas of conflict in the Middle East and Africa.   Ireland is the only EU country that specifically chose to voluntarily opt in to participate in the EU relocation programme and the IRPP was the body responsible for delivering on our commitments in that regard. While the EU relocation programme ran until September 2017, Ireland continues to transfer asylum seekers from Greece who have been approved and who fall within an eligible nationality.  Under the provisions of the EU relocation programme, persons considered for relocation had to be from countries with an EU-wide recognition rate for international protection of at least 75%.  As Afghanistan did not meet this criterion, persons from there would not have been eligible for transfer to any other EU Member State, including Ireland, under the relocation programme.

In common with other EU Member States, Ireland is not in a position to accept direct requests for asylum from individuals in another state.

Citizenship Applications

Ceisteanna (261)

Richard Boyd Barrett

Ceist:

261. Deputy Richard Boyd Barrett asked the Minister for Justice and Equality if the length of residency affects the cost of applying for citizenship; if there are fee waiver schemes; and if he will make a statement on the matter. [3103/18]

Amharc ar fhreagra

Freagraí scríofa

It is open to any individual who may wish to become an Irish citizen to lodge an application for citizenship through naturalisation if and when they are in a position to meet the statutory conditions for naturalisation as prescribed in the Irish Nationality and Citizenship Act 1956, as amended.  Detailed information on Irish citizenship and naturalisation, as well as the relevant application forms, is available on the INIS website at www.inis.gov.ie. 

The fees to be paid by an applicant for a certificate of naturalisation are governed by the provisions of the Irish Nationality and Citizenship Regulations 2011 (S.I. No. 569 of 2011).  The application fee, stipulated at €175, is payable on application for a certificate of naturalisation and a certification fee is payable on the issue of a certificate of naturalisation.  The standard certification fee is set at €950, while a reduced fee of €200 applies in the case of an application made on behalf of a minor or in certain cases where the application is made by a widow, widower or surviving civil partner of an Irish citizen.  In the case of recognised refugees and stateless persons the certification fee is nil. 

There is no provision in the Regulations for the discretionary waiver or reduction of fees, or for differing fees to apply to different nationalities, or based on length of residency.  All of the fees payable under the Irish Nationality and Citizenship Act are kept under on-going review by my Department; however, there are no plans to amend the fees.

The standard fees payable by an applicant are designed to reflect the effort and cost involved in processing applications for a certificate of naturalisation.  The Deputy will be aware that formal citizenship ceremonies have been introduced at no extra cost to applicants. These have been universally well received by participants as the ceremonies provide a sense of dignity and occasion that serves to underscore the importance to both the State and the applicant of the granting of Irish citizenship.    

Immigrant Investor Programme Data

Ceisteanna (262, 263)

Barry Cowen

Ceist:

262. Deputy Barry Cowen asked the Minister for Justice and Equality the number and value of immigrant investor programme applications for social housing investment and nursing home investment in 2017; his plans to review thresholds to the scheme; and if he will make a statement on the matter. [3112/18]

Amharc ar fhreagra

Barry Cowen

Ceist:

263. Deputy Barry Cowen asked the Minister for Justice and Equality the number and value of immigrant investor programme applications per annum since 2012 under each investment option; his plans to review thresholds to the scheme; and if he will make a statement on the matter. [3113/18]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 262 and 263 together.

The Immigrant Investor Programme (IIP) was introduced by the Government in April 2012 to encourage inward investment so as to create business and employment opportunities in the State.

The programme provides investors with the opportunity to invest in Ireland. Key to the programme is that the investments are beneficial for Ireland, generate or sustain employment and are generally in the public interest. In that context, where applications for social housing investment or nursing home investment related projects are submitted they are evaluated against these criteria and approval granted where the criteria are met.

In 2017, applications to the value of €45 million have been received in respect of social housing projects while applications valued at €95 million have been received in respect of nursing home developments. These applications are at various stages of processing.

Overall, in 2015, the number of applications received was 67, this increased to 317 in 2016, an almost 500% increase. This rate of applications continued in 2017, with 334 applications received, despite the investment threshold being returned to the original level of €1 million. Given this fact, I have no plans to review the thresholds to the programme at this time; however, I am keeping the programme under review.

A breakdown of the number and value of immigrant investor programme applications per annum under each investment option is as follows:

Year

Endowment

Enterprise

Mixed Investment

Bond

Other

2012

2 (€1.0m)

3 (€3.0m)

-

-

-

2013

2 (€1.0m)

9 (€4.5m)

7 (€ 5.25m )

2 (€2.0m)

-

2014

-

26 (€13.0m )

3 (€2.25m)

1 (€1.0m )

-

2015

1 (€0.5m)

56 (€28.0m)

4 (€3.0m)

3 (€3.0m )

3 (€1.5m) Fund

2016

5 (€2.0m)

249 (€124.5m)

28 (€21.0m)

10 (€10.0m)

24 (€24.0m)Fund

1 (€2.0m)REIT

2017

46(€19.2m)

261(€261.0m)

-

-

26(€26.0m) Fund

1 (€2.0m) REIT

Visa Applications

Ceisteanna (264)

Bernard Durkan

Ceist:

264. Deputy Bernard J. Durkan asked the Minister for Justice and Equality if a holiday visa can be extended in the case of a person (details supplied); and if he will make a statement on the matter. [3123/18]

Amharc ar fhreagra

Freagraí scríofa

I am advised by the Irish Naturalisation and Immigration Service (INIS) of my Department that the person referred to by the Deputy has not submitted an application for an extension of visitor permission.

It should be noted that it is not the general policy of INIS to extend visitor permission in the State.  This applies to both visa and non-visa required nationals.  It is only in cases where the person's circumstances have changed since the grant of the visa or entry to the State that an application for an extension of visitor's permission would be considered.

Further information can be found on the INIS website at http://inis.gov.ie/en/INIS/Pages/Extension+of+Visitor+Permission+in+the+State

Per the above if the applicant wishes to apply they should make a written application to:

Extension of Visitors Permission

Irish Naturalisation & Immigration Service

PO Box 12695

Dublin 2

In order to ensure efficient processing the person concerned must include the following in their application:

1. A full copy of the person’s current passport showing how they entered the State and the entry stamp

2. A detailed account of the reason for the request including documentary supporting evidence e.g. medical reports

3. How much extra time is required?

4. Any family members resident in the State and their current circumstances i.e. studying or working

5. Any other information you would consider important to your application

6. Evidence of private medical insurance (if request on medical grounds)

7. Contact telephone number and contact e-mail address.

Queries in relation to the status of individual immigration cases may be made directly to the INIS of my Department by e-mail using the Oireachtas Mail facility which has been specifically established for this purpose.  This service enables up to date information on such cases to be obtained without the need to seek information by way of Parliamentary Questions process. The Deputy may consider using the e-mail service except in cases where the response from the INIS is, in the Deputy's view, inadequate or too long awaited.     

Money Laundering

Ceisteanna (265)

Róisín Shortall

Ceist:

265. Deputy Róisín Shortall asked the Minister for Justice and Equality the steps that have been taken on foot of EU directive EU 2015/849. [2587/18]

Amharc ar fhreagra

Freagraí scríofa

The Criminal Justice (Money Laundering and Terrorist Financing) (Amendment) Bill 2018, which will transpose most provisions of Directive 2015/849/EU (the Fourth EU Money Laundering Directive) has been prepared by my Department and the Office of the Attorney General, in consultation with relevant Departments and agencies. That Bill is in the final stages of drafting and is expected to be published shortly.

The Department of Finance is engaged in transposing Articles 30 and 31 of the Directive, which require each Member State to establish central registers of beneficial ownership information for corporates and other legal entities (companies) and for trusts which generate tax consequences. The provisions of these articles are currently being transposed by way of statutory instruments and are at an advanced stage. It is anticipated that these will be largely concluded by the end of March 2018.

Departmental Contracts

Ceisteanna (266)

Niall Collins

Ceist:

266. Deputy Niall Collins asked the Minister for Justice and Equality the contracts his Department or agencies under his remit has with a company (details supplied); the status of these contracts; the contingency plans that may now be required; and if he will make a statement on the matter. [3150/18]

Amharc ar fhreagra

Freagraí scríofa

I can confirm that my officials have reviewed the financial records of the Department of Justice and Equality Vote since 2012 to date and I have been advised that no contracts have been awarded to the company in question.  

I have requested that the relevant bodies and agencies under the remit of my Department contact the Deputy directly in the event that any such contracts exist within their specific areas of responsibility.

Garda Expenditure

Ceisteanna (267)

Jim O'Callaghan

Ceist:

267. Deputy Jim O'Callaghan asked the Minister for Justice and Equality the amount of funding allocated to Garda information and communication technology under the capital plan 2016 to 2021; the amount spent in 2016 and 2017 respectively; and if he will make a statement on the matter. [3192/18]

Amharc ar fhreagra

Freagraí scríofa

As the Deputy will be aware, the detailed allocation of Garda resources, including the procurement of ICT products and services, is a matter for the Garda Commissioner, and I as Minister, have no role in the matter.

Some €342 million, including €217 million in additional funding under the Capital Plan, is being invested in Garda ICT infrastructure between 2016 and 2021 to enable An Garda Síochána to deploy the latest cutting edge technologies in delivering professional policing and security services for the community.

I have requested a report from the Garda authorities in relation to the detail in the Deputy's question and I will provide the information requested when that report is to hand.

The deferred reply under Standing Order 42A was forwarded to the Deputy.

Prison Service

Ceisteanna (268)

Jim O'Callaghan

Ceist:

268. Deputy Jim O'Callaghan asked the Minister for Justice and Equality the amount of funding allocated to the Prison Service under the capital plan 2016 to 2021; the amount spent in 2016 and 2017, respectively; the breakdown of the expenditure; and if he will make a statement on the matter. [3193/18]

Amharc ar fhreagra

Freagraí scríofa

I wish to inform the Deputy that the total capital provision for the Justice Sector over the remaining four year period of the existing Capital Plan is €822 million after technical adjustments for transfer of functions and reclassification of expenditure between current and capital.

The final breakdown of the capital allocation across the individual votes in the Justice sector over the remaining four years of the period of the Plan to 2021 will depend on priorities and the progress made on the various projects across the sector. However, it is likely that the capital budget for the Prisons vote will be in the region of €120 million.

This will enable continued investment in the Prisons Building Programme including the construction commencing in 2018 of a new modern wing in Limerick Prison with in-cell sanitation and a dedicated stand-alone female prison for the Munster region.

The Prisons Service has spent €21.5 million in 2016 and €22.8 million in 2017 in capital expenditure. The expenditure broadly relates to the Prison Building Programme (2016 €18.7 million, 2017 €19.2 million), ICT (2016 €1.3 million, 2017 €1.5 million) and the Transport Fleet (2016 €1.5 million, 2017 €2.1 million).

Courts Service

Ceisteanna (269)

Jim O'Callaghan

Ceist:

269. Deputy Jim O'Callaghan asked the Minister for Justice and Equality the amount of funding allocated to the Courts Service under the capital plan 2016 to 2021; the breakdown of the amount spent in 2016 and 2017 respectively; and if he will make a statement on the matter. [3194/18]

Amharc ar fhreagra

Freagraí scríofa

The total capital provision for the Justice Sector over the remaining four year period of the existing Capital Plan is €822 million after technical adjustments for transfer of functions and reclassification of expenditure between current and capital.

The final breakdown of the capital allocation across the individual votes in the Justice sector over the remainder of the period of the Plan to 2021 will depend on priorities and the progress made on the various projects across the sector. However, it is likely that the capital budget for the Courts vote will be in the region of €214 million.

This will enable continued investment in the ICT and Courthouse Capital Programmes as well as the annual repayments for the Criminal Courts of Justice and Regional Building Projects which are being delivered under Public Private Partnership (PPP) arrangements.

The Courts Vote incurred total capital expenditure of €36.3 million and €54.4 million in 2016 and 2017 respectively.

Expenditure on the ICT programme was €9 million in 2016 and almost €10 million in 2017. The Courthouse capital expenditure was in the region of €4 million for each of the years; the unitary charge payments in relation to PPP for the Criminal Courts of Justice were in the region of €23 million in 2016 and just over €22 million in 2017.

The capital expenditure in relation to the Courts Regional Building PPP Projects commenced in 2017 and totalled almost €18.5 million including an up-front vat payment to the Revenue Commissioners.

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