Michael Ring (Mayo, Fine Gael)
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Question 284: To ask the Minister for the Environment, Heritage and Local Government if there is funding available for redevelopment works on a property (details supplied); if so, the details of same. [39875/06]

Noel Ahern (Dublin North West, Fianna Fail)
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The Living Over The Shop tax incentive scheme, introduced in 2001, operates in accordance with the provisions of the Finance Acts of 1998 and 2001. The main aims and objectives of the scheme are to improve the standard of the existing building stock and foster a "living" urban environment within the five cities of Dublin, Cork, Waterford, Limerick and Galway. My Department's involvement with the scheme relates primarily to the issue of a Certificate of Reasonable Cost where the house meets the conditions and standards as set out in my Department's Explanatory Memoranda HA1 and HA2R. The details supplied with the Question do not permit my Department to identify whether a Certificate of Reasonable Cost has been applied for or granted in the case of the property concerned. Entitlement to tax relief is, dependant on compliance with certain requirements of tax legislation.