Olivia Mitchell (Dublin South, Fine Gael)
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Question 289: To ask the Minister for Arts, Sport and Tourism if his attention has been drawn to the impact of the second home tax on businesses operating holiday cottages; the implications for tourism and jobs in this sector; if his further attention has been drawn to comments (details supplied) that this tax would be deductible as a normal business expense and that this now appears not to be the case; and if he will make a statement on the matter. [45416/09]

Martin Cullen (Waterford, Fianna Fail)
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Given that the charge was only introduced this year with a final payment date of 30 September 2009, subsequently extended to 31 October 2009, it is too early to be able to assess the impact of the charge, if any, on the self-catering sector. Statistics are not yet available to measure the performance of the sector in 2009. Indications in Fáilte Ireland's tourism barometer survey in September suggest, however, that the sector is performing slightly better than other types of accommodation in what is proving to be a very difficult year for the tourism industry as a whole. The issue of deductibility for tax is a matter for my colleague, the Minister for Finance.