Jerry Buttimer (Cork South Central, Fine Gael)
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Question 63: To ask the Minister for Finance if he intends to sign a commencement order in respect of provisions of the Finance Act 2011 which provided for tax relief on expenditure on works to improve the energy efficiency of private homes; and if he will make a statement on the matter. [40460/11]

Michael Noonan (Limerick City, Fine Gael)
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Section 13 of Finance Act 2011 provided for income tax relief at the standard rate for expenditure incurred by individuals on a range of works carried out to improve the energy efficiency of residential premises situated in the State. The underpinning legislation for the scheme was subject to Commencement Order. However, that legislation, on review, was found to have flaws and would have required amendment before it could be implemented.

As part of the announcement in the Jobs Initiative, the Government undertook to provide further funding for the grants available under the Better Energy Homes scheme operated by the Sustainable Energy Authority of Ireland (SEAI). Because of these circumstances, I decided to review the requirement for a coexisting tax incentive for similar works and, following this review, I decided not to proceed with the introduction of the tax relief scheme. It is worth pointing out that it was never envisaged that individuals could qualify for both the grants and the proposed tax relief. Refocusing the funding such that it is provided via the grants scheme clarifies Government support measures for energy efficiency works.