1637. Deputy Cormac Devlin asked the Minister for Culture, Communications and Sport the total amount levied on sound broadcasting services by Coimisiún na Meán in each of the years 2023, 2024, 2025 and 2026, in tabular form; the proportion of the total expenditure of An Coimisiún met from levy income and from Exchequer funding respectively in each of those years; whether any reconciliation refund has been made to sound broadcasters following audit of actual expenditure in any of those years; and if he will make a statement on the matter. [62052/26]

The Broadcasting Act 2009 (as amended) provides for the imposition by Coimisiún na Meán of levies to meet the costs of its broad range of statutory functions and duties, and vests authority and responsibility for any such levy in An Coimisiún.

An Coimisiún is required to ensure that the levy is such an amount so as to meet all expenses properly incurred in the period. It is also required to ensure that there is no cross subsidisation of sectors and that the attribution of expenses and application of levies across relevant categories of regulated service providers or entities is in line with the expenses incurred in respect of each category.

Each year An Coimisiún undertakes a reconciliation of levy income against expenses properly incurred in the year, and any surplus may either be refunded to levy payers proportionate to the levy amount paid, or retained and offset against their subsequent levy obligations. I understand that An Coimisiún is currently working through the reconciliation process to calculate any levy refunds which may be due to regulated entities, including sound broadcasters, in respect of 2025. I also understand that any refunds due to sound broadcasters for prior years have been put in place by An Coimisiún.

The information requested by the Deputy is set out below.

Coimisiún na Meán Income

* The 2023 figure above is as recorded in the financial statements of Coimisiún an Meán for that year, however, this covers only the period from date of establishment (15 March 2023) to year end.

The proportion of Exchequer financing was higher in 2023 and 2024, as Exchequer funding was provided to enable An Coimisiún to commence operations immediately upon its establishment, and prior to the putting in place of levy orders in respect of online functions under the Broadcasting Act 2009, as amended, and in the Digital Services Act. From 2025 onwards, An Coimisiún is primarily levy funded.

Sound Broadcasting Levy Income

In relation to 2025, An Coimisiún has submitted its Annual Report and Audited Financial Statements to my Department. These will be published shortly once I bring them to Government.

Note: The 2023 levy, which was set by the former Broadcasting Authority of Ireland in advance of the establishment of Coimisiún na Meán, did not separately capture the levy for television and sound broadcasting services respectively. Furthermore, the outturn for 2023 is set out across two separate sets of financial statements due to the timing of the establishment of An Coimisiún.