Eamon Ryan (Dublin South, Green Party)
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Question 25: To ask the Minister for Finance the measures he proposes by way of other environmental tax measures, that will help this country meet its global environmental obligations, in view of the fact that he has confirmed his predecessor's intention not to introduce carbon tax. [2594/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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As the Deputy is aware, the Government decided in September 2004 that a carbon tax was not an appropriate policy option and that instead it would intensify action on the non-tax measures under the national climate change strategy. However, as I stated in a reply to a previous parliamentary question, I am open-minded towards initiatives in the tax area which can impact positively on the environment but, in reviewing any such initiatives, I am required to be mindful of competitiveness issues and the impact of any particular measure, especially on the less well off members of the community.

In this regard, I announced in the summary of budget 2005 measures the intention to introduce an excise differential for sulphur free fuel as an environmental measure. As stated last December, further details will be announced in the Finance Bill. I also extended until 31 December 2006 the scheme which provides a 50% refund on vehicle registration tax on the purchase of hybrid vehicles.

These are additional to other tax measures already in place, including capital allowances for corporate investment in renewable energy projects; and a provision in Finance Act 2004 which provides for the introduction of a scheme for excise tax relief for biofuels. Non-tax measures under the national climate change strategy are a matter for the Minister for the Environment, Heritage and Local Government.

Tom Hayes (Tipperary South, Fine Gael)
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Question 26: To ask the Minister for Finance if his attention has been drawn to the apparent anomaly in the tax relief scheme for hospitals whereby it excludes certain psychiatric hospitals; and if he will make a statement on the matter. [2565/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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When the scheme of capital allowances for the construction of private hospitals was introduced in 2001, the question of including psychiatric hospitals and geriatric-psychiatric hospitals within the ambit of this scheme did not arise. In recent months I have received proposals with regard to the provision of capital allowances for psychiatric hospitals. These proposals are being examined in my Department.