314 Mr. Farrelly asked the Minister for Finance the reason the tax relief on milk quota purchase has not been implemented; and when he will make this announcement. [26217/01]

The Finance Act, 2000, included provisions, subject to a commencement order, for the introduction of a special scheme of targeted relief in respect of the purchase of milk quotas under guidelines to be issued by the Minister for Agriculture, Food and Rural Development for the introduction of the milk quota restructuring scheme. It was subsequently considered that the commencement order should be delayed pending the result of a High Court challenge to the scheme. The judgment of the High Court was appealed to the Supreme Court with the decision of the High Court in favour of the Department of Agriculture, Food and Rural Development being upheld by the Supreme Court in a ruling on 30 March last.