With regard to tax incentives in the area mentioned by the Deputy, the situation is as follows.
Capital allowances of up to 100% are available to farmers in respect of qualifying expenditure incurred on the construction or refurbishment of buildings and structures to control pollution.
In the Finance Act, 1998, I provided for tax relief for corporate investment in certain renewable energy projects for a three year period. To qualify for the relief the energy project must be in the solar, wind, hydro or biomass technology categories, and be approved by the Minister for Public Enterprise. The relief takes the form of a deduction for tax purposes from a company's profits for an investment in new ordinary shares in a company setting up a renewable energy project. The relief is capped at 50% of all capital expenditure, excluding land, net of grants, or £7.5 million for a single project. Investment by a company or group is capped at £10 million per annum, and unless the shares are held for at least five years by the company the relief will be withdrawn.