The deadline for qualifying for tax relief on the construction and refurbishment of multi-storey car-parks outside Dublin and Cork has been extended. Several such projects have experienced significant delays which made it impossible for them to meet the current deadline of September 30th, 2000, the Department of Finance said yesterday. To qualify for the tax relief in the form of capital allowances the developers had to incur 15 per cent of the total project costs before the deadline. The deadline has now been extended to September 30th, 2001 and will be included retrospectively in the next finance bill.