John Perry (Sligo-Leitrim, Fine Gael)
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Question 319: To ask the Minister for Finance the number of applications at the higher rate of tax and the lower rate of tax that applied in district electoral division areas (details supplied) in County Sligo; the number of applications that were approved; the number rejected; the category of each application; and if he will make a statement on the matter. [22809/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I assume the Deputy is referring to reliefs under the rural renewal scheme.

I am advised by the Revenue Commissioners that they are not in a position to supply the information requested. This is because the tax return and computer records do not distinguish between reliefs arising under the different property relief schemes, and details of taxpayers and reliefs are not retained on an electoral division area basis.

John Perry (Sligo-Leitrim, Fine Gael)
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Question 320: To ask the Minister for Finance the number of applications received for the refurbishment of older homes and the number of applications for new homes in each of a number of district electoral division areas (details supplied) in County Sligo since the inception of the upper Shannon tax renewal scheme. [22810/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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In order to qualify for the residential reliefs under any of the property based tax incentive schemes, where such relief is provided, it is necessary for the owner of a qualifying property to have either a certificate of reasonable cost or a certificate of compliance. A certificate of reasonable cost is required where the builder or developer retains ownership. It certifies that the cost of providing the accommodation is reasonable, that the dwelling unit is within the specified floor area limits and that it complies with the standards as outlined in the Department of the Environment, Heritage and Local Government memorandum, HA1 — April 2004. In the case of refurbishment projects it also certifies that the work was necessary for the purposes of ensuring the suitability of the property as a dwelling.

Certificates of compliance are required where the tax relief is being claimed by a person other than the developer, for example, by the purchaser of a property. This certifies that the accommodation is within the specified floor area limits and that it complies with the standards set out in these guidelines and the standards as outlined in the Department of the Environment, Heritage and Local Government Memorandum, HA1 — April 2004. In the case of refurbishment projects, it also certifies that the work was necessary for ensuring the suitability of the property as a dwelling.

As the processing of applications for both certificates falls under the remit of the Minister for the Environment, Heritage and Local Government, any inquiries as to the number of certificates issued for a specific geographical area and the type of expenditure in respect of which certificate relates should be addressed to that Minister.