The tax relief referred to by the Deputy is a support measure additional to the primary instrument, the alternative energy requirement or AER programme, to support the building of new qualifying renewable energy based electricity generating stations or RES stations. The AER programme consists of a series of competitive tendering rounds. The programme is administered by the Minister for Communications, Marine and Natural Resources who also deals with the detailed notification of all support measures for RES stations to the EU Commission.
I understand projects successful in AER competitive rounds completed after commencement of the initial tax relief measure had ample time to secure certification under the previous tax relief scheme before it ceased. In relation to the most recent competition, AER V, the Minister for Communications, Marine and Natural Resources will shortly sign the necessary order under section 39 of the Electricity Regulation Act, as amended, to complete the necessary national administrative processes. Once the order is in place, officials of the Department of Communications, Marine and Natural Resources will be in a position to submit a notification to the EU Commission of the proposed extension of the tax relief under the extant AER State aid. Once EU State aid approval has been received, I will be in a position to sign a commencement order for the relevant section.