Park and ride tax incentives are provided for in the Finance Acts 1999 and 2001. A person wishing to avail of the capital allowances and reliefs available must make a formal application in writing to the relevant local authority. If the local authority is satisfied that the park and ride facility and associated development, where relevant conforms to the guidelines issued by my Department and also conforms with the relevant sections of the Finance Act, it may issue a certificate which will enable the developer to avail of the tax incentives.