Today, on Nakba day, we stand in solidarity with the people of Gaza and Palestine. Amid the horror of Netanyahu's genocidal siege on Gaza, the compassionate response of people here in Ireland has been notable. They have stood up for human rights, humanitarianism and international law. In recent weeks, we have seen this in the incredible activism of students in Trinity College Dublin and across other campuses. We have seen it this week in the generosity of spirit shown by Bohemian Football Club, the women's football team, supporters and others towards the Palestinian women's football team who are here. I saw it last week during a visit to Ratoath, in County Meath, when seven-year-old Minnie McDermott gave me a hand written letter she asked me to pass on to the Taoiseach, asking him to take stronger action to ban trade with Israel. She was distressed, as many children across Ireland are, to know about the boys and girls her age in Gaza being killed, living under siege and facing famine.

Across the island, communities are showing solidarity with the beleaguered people of Gaza. This is what makes the continuation of Irish trade with companies in the occupied territories all the more perverse. There have been positive moves from the Government, and I appreciate, as we all do, the movement of the Government towards recognition of the Palestinian state. That is very welcome. We have been proud of Ireland's steadfast support for an immediate ceasefire to bring an end to the horrendous killing in Gaza and the return of all hostages. Yet, those actions are undermined as long as Ireland remains financially embedded in Israel's economy.

While trade ties remain with Israel, we are indirectly funding all that we find so abhorrent, such as the incursion into Rafah, the destruction of aid at the border and the killing of children, medics and aid workers by the Israeli Defence Forces. There have been brutal scenes this week alone. In 2023, Ireland imported €3.6 billion worth of Israeli goods. In the first two months of this year alone, €608 million worth of Israeli goods came into the State and Ireland remains a top ten importer of goods from Israel. These statistics must appal all of those who are calling for action and taking steps in their lives to stand against war.

While we continue to wait for the delayed review of the EU-Israel association agreement at EU level, we need action now from the Government. We must urgently see passage of the Control of Economic Activity (Occupied Territories) Bill put forward by Senator Frances Black. The repeated dismissal by Government of Opposition proposals to sanction Israel are frustrating. We hear that the Government cannot legislate to bring about trade bans but the treaties governing EU trade make it clear that exceptions can be made where bilateral trade is contrary to public policy or public morals. As our Labour Party colleague, Niamh Hourigan put it, famine hovers over the people of Gaza as a horrific spectre but companies continue to export at leisure. Does the Minister agree that now is the time to pass the Control of Economic Activity (Occupied Territories) Bill and introduce meaningful trade sanctions on Israel?

I thank the Deputy for raising this. The Tánaiste confirmed this morning that Ireland will recognise the state of Palestine by the end of this month. We are calling urgently for an immediate and sustainable humanitarian ceasefire, the unconditional release of all hostages and full, safe and unhindered humanitarian access. The protection of civilians must be paramount. It is an obligation under international humanitarian law. Accountability for civilian deaths is essential. Ireland calls for de-escalation by all actors in the region. Regional de-escalation and the protection of civilians and aid workers must remain the priority. We need an immediate and durable ceasefire now, and sustained and unhindered humanitarian access to the civilian population is essential. All hostages must be released.

Ireland is not financially embedded. There was a small investment by the Ireland Strategic Investment Fund, ISIF, which has been divested. In terms of the Control of Economic Activity (Occupied Territories) Bill, the position of the Government is that the Bill would not be compatible with EU law and would, therefore, not be implementable. This is the clear legal advice on this matter. The Government will not, therefore, take it forward. Ireland's opposition to illegal Israeli settlements is unambiguous and is grounded in international law. To adopt a unilateral approach that runs contrary to legal advice would undermine Ireland's stance on this issue and our broader advocacy and compliance with international law.

We have worked very hard with the relevant authorities in Gaza to facilitate the exit of Irish citizens and immediate dependants who have expressed a wish to leave. The Department has been able to assist more than 100 Irish citizens and dependents to leave. This is a very difficult situation and what we see on our televisions is heart-wrenching stuff. We have been very clear in calling for a humanitarian ceasefire. Like Deputies Carthy and Bacik, I commend Bohemian Football Club on entertaining and bringing over the Palestinian women's team. I wish them well. I thank them for that. It is the right thing to do.

We all acknowledge and warmly welcome the actions of Bohemian Football Club and its hospitality to the Palestinian team. I have welcomed the moves towards Palestinian statehood, the comments of the Tánaiste today and the support for a ceasefire. We need more meaningful steps to be taken on trade. The Minister said the Government's opposition to the Control of Economic Activity (Occupied Territories) Bill is based on legal advice, presumably from the Attorney General. When was that advice given? Why has it not changed since the war began and we have seen an escalation? This week alone, we have seen further escalation that has led US Government policy to change.

Article 24 of the EU regulation on imports from non-member states allows for bans on the import of goods on the grounds of public morality and public policy or the protection of health and human life. The same exception applies under Article 36 of the treaty on the functioning of the European Union regarding goods in circulation within the EU. I cannot see how a ban on the importation of goods does not fall under these grounds.

Will the Minister ask the Attorney General to update the advice in light of the continuing escalation of genocidal actions, killings, besiegement, looming famine and the looming ground engagement of Rafah that we are all fearful will escalate matters to an even more unthinkable degree of horror for the people of Gaza? Why can we not see updated advice from the Attorney General that takes these matters into account in considering the approach of the Government to the Bill?

I condemn the incursions into Rafah. These people have nowhere to go. I know all of us in the House condemn it. It is wrong that people are left in that awful situation. I have been very clear on the issue of the Control of Economic Activity (Occupied Territories) Bill. It is something we have taken legal advice on. Ireland's opposition to the illegal Israeli settlements is unambiguous and grounded in international law, as I said. The Deputy has asked whether we will look at the Bill again. These things are always kept under review, but I cannot see that the advice is going to change. Nevertheless, I take on board what she has said.

The US Government's policy-----