Brendan Griffin (Kerry South, Fine Gael)
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Question 97: To ask the Minister for Finance his plans for section 23 properties; his views on recent submission that were recently made on this matter; and if he will make a statement on the matter. [23400/11]

David Stanton (Cork East, Fine Gael)
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Question 136: To ask the Minister for Finance his views on section 23 tax relief; the progress made with regard to changes to section 23 tax reliefs following the public consultation process in July; and if he will make a statement on the matter. [24193/11]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 97 and 136 together.

The public consultation on "legacy" property-based tax reliefs, including Section 23-type reliefs, undertaken by my Department concluded at the end of July. Over 500 submissions were made during the consultation, which forms part of an impact assessment process to assess the potential effects of amending, curtailing and/or abolishing such reliefs.

These submissions are being examined and with the results of the impact assessment process will be considered in the context of the budgetary process. As is customary, I do not propose to comment in advance of the Budget on any matters that might be the subject of Budget decisions.