Bertie Ahern (Dublin Central, Fianna Fail)

The Revenue Commissioners are carrying out a review and they will report back to the Minister who will take action if he believes there is a need for change. If there is no need for change, then he will not take action. That is the position.

Regarding shipping, I do not know if a case is under investigation or if there is any abuse. The rules are clear and the Revenue Commissioners have stringent powers in that area and would use them if anyone was abusing the system. I will not read out the details again.

Apartments and other accommodation are part of the tax relief scheme. Deputy Rabbitte has a point in that many of the apartments built under the tax relief schemes are turning into quite shabby accommodation, particularly in city areas. The schemes were used for rejuvenation purposes. However, if people continue to get tax reliefs in these areas, they could create a difficulty in the future. Many areas have benefited from these tax relief schemes for many years and much useful work has been done but some developments are not up to standard. Areas which have not got that chance should get it. The Minister made that clear in his budget speech.

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