Caoimhghín Ó Caoláin (Cavan-Monaghan, Sinn Fein)
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Question 180: To ask the Tánaiste and Minister for Finance if, in repaying tax to PAYE taxpayers the Revenue Commissioners provide only for such payments to be made into bank accounts, requiring persons who do not hold bank accounts to open them for the sole purpose of receiving the repayment; if repayments can be made in other forms not requiring bank accounts; and if he will make a statement on the matter. [11517/08]

Brian Hayes (Dublin South West, Fine Gael)
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Question 183: To ask the Tánaiste and Minister for Finance the options available through the Revenue Commissioners for a person who is obtaining a tax rebate; if it is the case that all tax rebate cheques issued by the Revenue Commissioners are crossed, in order that the only way the moneys can be cashed is to an existing bank account; the procedures in place for persons who do not have a bank account and are entitled to a tax rebate; the location where they are able to have this cheque lodged when it is crossed; and if he will make a statement on the matter. [11617/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 180 and 183 together.

I am advised by the Revenue Commissioners that a person receiving a repayment of PAYE or Corporation Tax has the option of having it paid by cheque or direct to their bankaccount.

In the case of VAT, repayments to registered traders are made direct to bank accounts and repayments to persons who are not registered for VAT are made by cheque.

In the case of the other taxes, repayments are made by cheque. However, proposals are well advanced to provide a facility for repayment direct to bank accounts for some of thesetaxes.

For security reasons and to prevent fraudulent encashment, all cheques issued by the Revenue Commissioners are crossed "Account Payee".

I am advised by the Revenue Commissioners that the arrangements in place do not normally give rise to difficulties for tax payers entitled to repayment.

Joe Costello (Dublin Central, Labour)
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Question 181: To ask the Tánaiste and Minister for Finance if there is a mechanism whereby third level colleges and colleges of further education can avail of tax incentives for the provision of student accommodation; and if he will make a statement on the matter. [11574/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Section 50 of the Finance Act 1999 provided for a scheme of tax relief for rented residential accommodation for third level students. The relief provided for a deduction of 100% of the construction, conversion or refurbishment expenditure, which may be off-set against all Irish rental income, whether derived from the premises in question or from other lettings.

The purpose of the relief was to increase the supply of quality accommodation for third level students and the scheme has been very successful in this respect. However, a report on tax relief for student accommodation carried out by Indecon Economic Consultants and published by my Department in February 2006 as part of Volume 1 of the Review of Property-based Tax Incentive Schemes, indicated, among other things, that there were concerns about over-supply of accommodation in the student accommodation sector. Following this review, a number of property-based tax incentive schemes were discontinued, including the tax incentive scheme for student accommodation.

This scheme had been due to terminate on 31 December 2004 but Finance Act 2006 extended the deadline to 31 July 2008 for pipeline projects (where a planning application has been received by the planning authority by 31 December 2004) and work to the value of 15 per cent of actual construction, conversion or refurbishment cost had been carried out by 31 December 2006. 75 per cent of capital expenditure incurred in the year 2007 and 50 per cent of capital expenditure incurred in the period 1 January to 31 July 2008 can qualify for relief. I have no plans at this time to introduce another tax incentive for the provision of student accommodation.

Áine Brady (Kildare North, Fianna Fail)
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Question 182: To ask the Tánaiste and Minister for Finance the tax incentives available for wind turbine energy; and if he will make a statement on the matter. [11605/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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In relation to the tax incentives currently available for wind turbine energy, the Business Expansion Scheme (BES) provides an incentive, in the form of tax relief, for individuals to invest in companies which carry on qualifying activities, services and trades, including the trade of manufacturing. The generation of electricity, including electricity generated by wind turbines, is a qualifying trade under the BES manufacturing provisions. This scheme currently runs until 31 December 2013.

In addition, tax relief in the form of capital allowances is available where capital expenditure is incurred on the provision of plant and machinery that is used in the carrying on of a trade. In general, the cost of providing a wind turbine would qualify for capital allowances. Capital allowances for plant and machinery are given over an 8-year period at an annual rate of 12.5% of the allowable expenditure and can be used to reduce the taxable income of the trade.

The Renewable Energy Generation scheme, which provided relief from corporation tax for corporate investment in certain renewable energy projects (including projects based on wind power technology) was extended to 31 December 2011 by section 51 of the Finance Act 2007, subject to State-aid clearance from the EU Commission. This scheme has not yet re-commenced due to issues relating to the application for State-aid approval which are under consideration by my colleague the Minister for Communications, Energy and Natural Resources.