John Perry (Sligo-North Leitrim, Fine Gael)
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Question 89: To ask the Minister for Finance if he will ensure that a person (details supplied) in County Leitrim, who upon purchase of farmland completed the green certificate course and submitted an application for refund of stamp duty in March 2008, will receive this refund as a matter of urgency; the position regarding this application as no information has been forthcoming from the Revenue Commissioners since the application was made; and if he will make a statement on the matter. [39007/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that a claim for a refund of Stamp Duty, by way of Young Trained Farmer Relief, was made to the Dublin Stamping Office, by the individual's Solicitor by letter dated 31 July 2008.

Further certification in relation to the claim was sought by the Revenue Commissioners in relation to the educational requirements together with a request for the return of the original Deed, to determine whether relief was due and to process the claim.

I am informed that all information has now been received and that the refund was processed on 4 November 2008.

Ciarán Lynch (Cork South Central, Labour)
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Question 90: To ask the Minister for Finance if, in the context of the provision of tax relief for the relocation of SEVESO sites, it is intended to allow tax relief for the execution of remediation works on vacated sites; and if he will make a statement on the matter. [39014/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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In my Budget speech on 14th October, I announced the introduction of a new tax incentive scheme to facilitate the relocation of Seveso-listed industrial facilities which hinder the residential and commercial regeneration of Docklands in urban areas. The EU Seveso Directive seeks to protect public safety by placing land-use restrictions on new residential and commercial development near locations where potentially dangerous activities are undertaken.

The Deputy will also be aware that I indicated in my speech that this scheme will be subject to clearance by the European Commission from a State Aids perspective.

In discussions which have been held between officials and the EU Commission about the regeneration of urban docklands, the Commission has indicated that the use of tax incentives to facilitate the remediation of sites vacated by Seveso-type industrial facilities for any future residential and commercial use will not pass the EU State Aid rules because of the 'polluter pays principle'. This ensures that an industry that creates a pollution incident (or in this case, which undertakes the land-use that has damaged a particular location) must bear the cost of remediating the property back to a pre-pollution/pre-damaging land-use basis.