Eamon Gilmore (Dún Laoghaire, Labour)
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Question 208: To ask the Minister for Finance if he intends to review the existing tax incentives in the housing sector following the assertion of the An Bord Pleanála chairman that inadequate design resources were being employed for many of the schemes being constructed to avail of such incentives; and if he will make a statement on the matter. [36694/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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All the existing tax incentive schemes that provide relief for residential units contain provisions that qualifying units must comply with the same housing standards that apply generally to new residential units in the State. These standards are determined by the Minister for the Environment, Heritage and Local Government for the purposes of sections 4 and 5 of the Housing (Miscellaneous Provisions) Act, 1979 in relation to standards of construction, conversion and refurbishment of houses and the provision of water, sewerage and other services to houses. Overall planning guidelines and planning issues are not a matter for my functional area of responsibility, however I am advised by the Department of the Environment, Heritage and Local Government that it is reviewing the experience to date of implementing the 1999 guidelines for planning authorities on residential density, particularly with a view to ensuring that they continue to promote high quality and sustainable residential communities.