Finian McGrath (Dublin North Central, Independent)
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Question 240: To ask the Minister for Finance if he will work closely with the Departments of Agriculture and Food and Communications, Marine and Natural Resources in assisting relief for farmers growing rape seed for the future energy needs here; and if assistance will be given in the development of alternative energy sources. [16066/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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While the promotion of biofuels, which would include rapeseed oil, is primarily a matter for my colleague, the Minister for Communications, Marine and Natural Resources, I am pleased to inform the Deputy that in Finance Act 2006, I have provided for significant excise tax reliefs to promote biofuels in Ireland.

The new large-scale scheme of excise relief is likely to stimulate much activity in the agricultural sector. Once the necessary EU State Aid approval has been granted, the Department of Communications, Marine and Natural Resources will advertise the scheme to potential beneficiaries and set out the procedures for applying for the excise relief.

I will continue to work closely with my two Cabinet colleagues on this and all other relevant issues.

Jack Wall (Kildare South, Labour)
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Question 241: To ask the Minister for Finance if the tax affairs of a person (details supplied) in County Kildare are up to date; if a tax rebate is owed to the person; and if he will make a statement on the matter. [16083/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that the income tax affairs of the taxpayer are up to date. PAYE Balancing Statements for the years 2002 to 2005 inclusive have issued to the taxpayer, together with cheques for refunds arising.