Michael Creed (Cork North West, Fine Gael)
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Question 998: To ask the Minister for Communications, Energy and Natural Resources if he will extend the deadline for the draft net hardship scheme beyond 31 December 2007; the tax implications of the scheme; and if he will make a statement on the matter. [33261/07]

Eamon Ryan (Dublin South, Green Party)
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As stated in replies to previous Parliamentary Questions, the closing date for receipt of applications under the Salmon Hardship Scheme was 27 April 2007. Applicants have, however, until the 31 December 2007 to accept any offer under the scheme. This deadline, I believe, provides ample time for those concerned to give the scheme due consideration and accordingly, there are no plans to extend the application deadline. The treatment of payments made from the Salmon Hardship Fund for tax purposes is a matter for the Revenue Commissioners in their assessment of each individual's liabilities.

I am advised, however, that the Revenue Commissioners have indicated that payments from the Hardship Fund will be taxable on recipients as income in the year of receipt. Commercial fishermen will have to include any payment received under the scheme as a receipt in their accounts. That part of the payment which relates to payment of six times the value of the 2006 licence fee will not be liable to tax.

I understand that, when making payments from the fund, Bord Iascaigh Mhara, which is administering the scheme, will identify that part which is specified as a multiple of the 2006 licence fee so that recipients can exclude that amount from their income tax returns. Eligible applicants may receive any payment due under the scheme as a single payment or they may opt to spread any payment due over a three-year period.

Arthur Morgan (Louth, Sinn Fein)
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Question 999: To ask the Minister for Communications, Energy and Natural Resources if he will review the salmon hardship scheme with a view to offering reasonable buy out rates to fishermen, some of whom have fished seasonally for several generations; when such a review will commence and conclude; and if he will make a statement on the matter. [33983/07]

Eamon Ryan (Dublin South, Green Party)
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As previously stated, most recently in my reply to Parliamentary Question No. 219 of 8 November 2007, the approach to determining the hardship payments under the Salmon Hardship Scheme is fair and reasonable and there are no plans to review the scheme.