Olwyn Enright (Laois-Offaly, Fine Gael)
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Question 181: To ask the Minister for Finance his intentions in relation to the Shannon tax scheme; if he will extend the duration of same; if his attention has been drawn to the fact that a considerable amount of pre-planning work had been completed in some areas in relation to this; and if he will make a statement on the matter. [17725/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Section 29 of the Finance Act 2007 introduced a pilot tax based scheme for tourism facilities in the mid-Shannon area. The scheme is aimed at encouraging the development of new tourism infrastructure, or the refurbishment of existing tourism infrastructure, in the mid-Shannon area.

The scheme provides for tax relief in the form of accelerated capital allowances over 7 years for qualifying construction and refurbishment expenditure incurred in the qualifying period. The scheme is essentially confined to certain tourism infrastructure buildings and structures, the criteria for which are out in guidelines which were issued by the Minister for Arts, Sport and Tourism in consultation with the Minister for Finance. The qualifying period for the scheme is 3 years from the commencement date of 1st June 2008. Projects wishing to avail of relief must get approval in advance (for which an application must be made within 1 year of the commencement of the scheme) and also must get formal certification after completion. This approval and certification is given by a special board established for the purposes of the scheme and carried out in accordance with the scheme guidelines.

I am aware that a considerable amount of pre planning work has been completed in some areas in relation to potential projects. However, any proposals to extend the scheme deadlines have been and will, like all proposals for new tax or expenditure measures, be considered in the context of the ongoing development of budgetary and economic policy.

Denis Naughten (Roscommon-South Leitrim, Fine Gael)
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Question 182: To ask the Minister for Finance his plans to tax child benefit; and if he will make a statement on the matter. [17739/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The position in relation to Child Benefit is as set out in my Supplementary Budget on 7 April 2009. The Government does not believe that it is fair to pay the same level of benefit irrespective of the level of income of the recipient. In time of scare resources the Government believes support should be targeted at those most in need. My Department, together with the Department of Social and Family Affairs and the Revenue Commissioners are considering how best to achieve this policy objective. The tax treatment of child benefit is also being considered by the Commission on Taxation. I will be informed by its proposals on this matter.