I propose to take Questions Nos. 287 and 299 together.
Park and ride facilities are widely recognised as an important instrument in achieving an integrated approach to urban traffic congestion. Well located facilities of this kind can assist in encouraging commuters to leave their cars in secure parking areas and travel by public transport to the city centre thereby reducing traffic congestion.
Tax incentives, which were included in the Finance Act, 1999, aimed at encouraging the participation of the private sector in the development of park and ride facilities in our major cities of Cork, Dublin, Galway, Limerick and Waterford. The tax incentives cover the county boroughs of Cork, Dublin, Galway, Limerick and Waterford and the administrative counties of Clare, Cork, Dun Laoghaire-Rathdown, Fingal, Galway, Kildare, Kilkenny, Limerick, Meath, South Dublin, Waterford and Wicklow and the urban district councils situated in the administrative counties of Kildare, Meath or Wicklow. I issued guidelines in August 1999 on the criteria and requirements to be met by park and ride facilities and associated residential development for which tax relief is sought. Further guidelines will be issued in due course relating to tax incentives for associated commercial development when the necessary EU approval for such incentives has been obtained. It is not intended to extend these incentives to other locations at present.