Pearse Doherty (Donegal, Sinn Fein)
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176. To ask the Minister for Finance his plans with regard to a possible extension of the home renovation incentive; the cost-benefit analysis that has been carried out on the scheme; and if he will make a statement on the matter. [23254/18]

Pearse Doherty (Donegal, Sinn Fein)
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178. To ask the Minister for Finance his plans to extend the start your own business scheme; the cost-benefit analysis that has been carried out on the scheme; and if he will make a statement on the matter. [23256/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 176 and 178 together.

In accordance with the relevant provisions of the Taxes Consolidation Act 1997, both the Start Your Own Business and Home Renovation Incentives are due to expire at the end of this year. As with all such time limited incentives, I will consider the possibility of their extension in the context of my preparations for the forthcoming Finance Bill.  As part of that work, my officials are carrying out appropriate ex-post evaluation of these incentives having regard to the criteria set out in my Department's Tax Expenditure Guidelines.