Michael D Higgins (Galway West, Labour)
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Question 299: To ask the Minister for Finance the registered name and the International Maritime Organisation registered number of each commercial vessel that is currently registered as a qualifying ship by an Irish Shipowner in order to avail of what is popularly known as tonnage tax under the provisions of the Finance Act 2002 and subsequent amendments thereto. [30330/08]

Brian O'Shea (Waterford, Labour)
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Question 333: To ask the Minister for Finance if he will identify by registered name or the International Maritime Organisation registered number of each commercial vessel that is registered as a qualifying ship by an Irish ship owner in order to avail of tonnage tanks under the provision of the Finance Act 2002 and subsequent amendments thereto; and if he will make a statement on the matter. [30686/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 299 and 333 together.

Tonnage tax provides an alternative method for calculating the shipping related profits of a company for Corporation Tax purposes. The profits are calculated by reference to the tonnage of the ships used in a company's shipping trade and once calculated, using the tonnage tax method, are subject to the 12.5 per cent Corporation Tax rate.

Companies availing of the tonnage tax regime are required to complete a supplementary form to the CT1 tax return form made annually to the Revenue Commissioners. They are obliged to provide details on the supplementary form of all ships qualifying for the tonnage tax regime.

I have been informed by the Revenue Commissioners, that under the Revenue Customer Service Charter, information provided by its customers must be treated in strictest confidence. Unfortunately the information sought by the Deputy cannot, therefore, be provided by the Revenue Commissioners. However, I can confirm that at present 20 companies (and approximately 100 qualifying ships) are included in the Irish tonnage tax scheme.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 300: To ask the Minister for Finance if Agri-Environmental Science, which is a level eight degree within the UCD Department of Agricultural Science, is a course which makes graduates eligible for stamp duty relief for young farmers; and if not, if he will take steps to add it to the list of qualifying courses. [30332/08]

Brian Hayes (Dublin South West, Fine Gael)
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Question 302: To ask the Minister for Finance if his attention has been drawn to the fact that certain qualifications within the degree in agriculture at National University of Ireland are not recognised by the Revenue Commissioners in the young trained farmers scheme for the purposes of granting stamp duty relief on the transfer of land; the reason that this is the case; and if he will make a statement on the matter. [30360/08]

Seán Sherlock (Cork East, Labour)
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Question 360: To ask the Minister for Finance if he will review the list of agricultural science courses which qualify for stamp relief to recognise the level eight degree in agricultural science at UCD as fulfilling the requirements for stamp duty relief in Budget 2009; and if he will make a statement on the matter. [31530/08]

Brian Hayes (Dublin South West, Fine Gael)
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Question 363: To ask the Minister for Finance if his attention has been drawn to the fact that some National University of Ireland University College Dublin agriculture degrees are not recognised by other State agencies, such as the Revenue Commissioners for the purposes of stamp duty relief for young farmers; if he could get clarification on this matter (details supplied) from the NUI and HEA; and if he will make a statement on the matter. [30361/08]

Michael Creed (Cork North West, Fine Gael)
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Question 365: To ask the Minister for Finance if he will review the list of courses qualifying for stamp duty relief for young farmers and installation aid and thereby ensure that the level eight degree in agri environmental science at University College Dublin qualifies; and if he will make a statement on the matter. [31687/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 300, 302, 360, 363 and 365 together.

The Stamp Duties Consolidation Act 1999, as amended, provides for a Stamp Duty Exemption on the purchase of farm land by Young Trained Farmers. To qualify for the relief, an individual must, on the date of execution of the instrument of transfer, be under 35 years of age and hold a relevant qualification.

The relevant qualifications are set out in Schedules to the Act. A degree in Agri-Environmental Science awarded by University College Dublin is not a specified qualification for the purposes of the relief. However, the legislation provides that the Revenue Commissioners will treat another qualification as a relevant qualification where Teagasc certifies that:

a. the other qualification corresponds to a relevant qualification, and

b. the other qualification is deemed by the National Qualifications Authority of Ireland to be at least at a level equivalent to the specified relevant qualifications.

Teagasc has examined the Agri-Environmental Sciences Degree and has taken the view that it does not have sufficient production agriculture and farm business management content in the core modules to meet the stamp duty relief and installation aid requirement as "young trained farmers". However, it is recognised that some students may have chosen production agriculture and farm business management as their options/electives in the degree programme. Teagasc and UCD have agreed on a list of options/electives, when achieved as components of, or additions to the Agri-Environmental Sciences Degree that will enable Teagasc to issue letters of equivalence for stamp duty relief and installation aid.

I would suggest that any individual with concerns about this Degree contacts UCD to determine, firstly, if the options/electives he has completed meet the above requirements and, secondly, what additional option/electives he must undertake in order to meet the qualification requirements for stamp duty relief and installation aid. Otherwise the general position is that an Agri-Environmental Sciences degree holder is treated as holding a non-agricultural award and may be required to complete the new FETAC Level 6 Advanced Certificate in Agriculture course programme with Teagasc in order to meet the qualification requirements.