On the issue of the Health Service Executive service plan, can the Tánaiste give us more definitive information on that? I know it was raised yesterday but when might we see this service plan that has been delayed?

In respect of the Charities Act on the Statue Book since 2009, when will we see the oversight and enhanced accountability mechanisms? The Tánaiste indicated earlier that it will be early in the new year. If the Tánaiste can be more precise than that, I would appreciate it.

First, the HSE service plan is not delayed. There is a process for considering the HSE service plan, that is, it is submitted to the Minister for Health. That has been done. There is a period of 21 days within which the Minister for Health considers the plan. That 21 days runs to Monday next, 16 December, and the Minister for Health will have made his decision on the service plan by then.

Do we see it then? Is it published?

It is laid before the House. There is a formal process for doing it.

Second, the Deputy asked about the Charities Bill and the establishment of the charities regulation authority.

The full implementation of the Charities Act, including the establishment of the authority and the register of charities, had resource implications and had to be examined in the context of the urgent need to reduce Government expenditure. The Minister did not bring the legislation into force to consider how best to achieve the objectives of the Act in that context but it is Government policy to strengthen the regulation of the charitable sector in an effective and proportionate way. The Minister is looking at the commencement of the various sections of the Act and my understanding is that he will do that next year.