Renewable Heat Incentive Inquiry

The Renewable Heat Incentive Inquiry examined the design and operation of a flawed energy subsidy scheme in Northern Ireland that led to significant overspending of public funds. Sir Patrick Coghlin's report made 45 recommendations addressing policy development, governance, financial controls, professional skills, and the conduct of ministers and special advisers.

The Northern Ireland Executive accepted 43 of 45 recommendations in October 2021, accepting one in principle and rejecting one concerning an independent mechanism for assessing special adviser compliance. The Northern Ireland Audit Office has published two progress reports (June 2022 and October 2024) assessing implementation.

Substantial structural changes are documented in the public record. The Functioning of Government Act 2021 created a statutory framework for ministerial standards, while revised codes of conduct for ministers and special advisers were published in 2020-21. New policy guidance including 'Making a Difference' (2023) and Better Business Cases NI (2020) addressed policy development and business case processes. Financial controls were strengthened through updated Managing Public Money NI guidance (2023).

The NIAO's October 2024 assessment found 29 recommendations (64%) showing evidence of completion through specific actions, while 15 recommendations (33%) had no recent updates on progress. Six recommendations were assessed as unlikely to be fully addressed, with the Department of Finance maintaining that existing arrangements are sufficient or that monitoring would be disproportionate.

Key gaps identified by NIAO include the absence of regular record-keeping audits, no specific action to ensure ministers familiarise themselves with legislation they present, and no requirement in the Ministerial Code for ministers to actively question official advice. While training programmes and guidance have been developed across multiple areas, NIAO notes the need for evidence that new frameworks are being rigorously applied in practice.