Eamon Gilmore
Ceist:95 Mr. Gilmore asked the Minister for Finance the special tax relief measures which are available for expenditure incurred on pollution and effluent control equipment in industry.
Written Answers. - Pollution Control Tax Relief Measures.
Where a person carrying on a trade incurs expenditure on pollution and effluent control equipment, the normal capital allowances for plant and machinery are available.
Furthermore where a person carrying on a trade contributes a capital sum to a local authority and the authority expends that money on a scheme approved by the Minister for the Environment for the treatment of effluent from the trade, the amount contributed qualifies for capital allowances.