Paul Kehoe (Wexford, Fine Gael)
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Question 204: To ask the Minister for Finance if he will apply the Business Expansion Scheme to wind farms; to increase the BES limit from €1 million to €5 million; to increase personal BES contributions to €100,000; to ensure the extension of the BES to 2010; and to ensure tax free rental income for the landowners in relation to wind farms; and if he will make a statement on the matter. [17489/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The Business Expansion Scheme is currently being reviewed. Any decisions on the scheme's remit will be taken in the light of the objectives of assisting risk investments, the cost of the scheme, the benefits gained and the equity of the reliefs involved. Any proposals in this regard are a matter for the next Budget.