Séamus Healy (Tipperary South, Independent)
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Question 198: To ask the Minister for Finance if he will include an amendment in legislation to allow appropriate tax incentives to apply to any proposed park and ride facilities to be provided by South Tipperary County Council on the same basis as the scheme applies in other locations throughout the country; and if he will make a statement on the matter. [27641/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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As I am sure the Deputy is aware, I announced in my budget 2005 statement that I had directed my Department, together with the Revenue Commissioners, to undertake a detailed review of various property tax reliefs and exemptions. These reliefs include the tax incentives for park and ride facilities. Therefore, it would not be appropriate to consider the introduction of an extension to the terms of this relief at this stage.