Joan Burton (Dublin West, Labour)
Link to this: Individually | In context

Question 154: To ask the Minister for Finance the number of organisations that have applied for charitable status for tax purposes in 2007, 2008 and to date in 2009; the number of organisations that have been successful in each year; and if he will make a statement on the matter. [44964/09]

Joan Burton (Dublin West, Labour)
Link to this: Individually | In context

Question 155: To ask the Minister for Finance the number of organisations who have been refused charitable status for tax purposes in 2007, 2008 and to date in 2009; the primary charitable reasons for these rejections; the number of organisations who have appealed this decision by the Revenue Commissioners to the Appeal Commissioners; the number of organisations in each year who have been successful in their appeal; and if he will make a statement on the matter. [44965/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

I propose to take Questions Nos. 154 and 155 together.

A tax exemption for charities is available under section 207 of the Taxes Consolidation Act (TCA) 1997. In order to avail of this exemption a body or trust must be established for charitable purposes only and must also apply all of its income for charitable purposes.

I am advised by the Revenue Commissioners that the number of organisations that have applied for charitable tax exemption and the outcome of those applications for the years specified is shown in the following table.

The difference between the numbers of applications received and the numbers of exemptions granted is made up of cases where applications were formally refused, as well as cases where applicants lodged an initial application but did not pursue it. The latter category would include applicants who were satisfied that they would not qualify once the terms and conditions of the exemption were explained to them in detail and applicants who were not prepared to undertake the necessary administrative procedures such as adopting a formal legal structure or drawing up a Governing Instrument.

I am advised by Revenue that there are many and varied reasons for refusing to grant a charitable tax exemption but the most common relate to situations where the objects of the body or trust are not considered charitable or where the public benefit test is not fulfilled.

Joan Burton (Dublin West, Labour)
Link to this: Individually | In context

Question 156: To ask the Minister for Finance the cost of mortgage interest relief to date in 2009; the estimated cost of the relief for this financial year; and if he will make a statement on the matter. [44966/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

I am informed by the Revenue Commissioners that the cost to the Exchequer of mortgage interest relief by way of tax relief at source (TRS) in the ten months to the end of October 2009 is €405 million. The cost for the full year of 2009 is estimated at €460 million.

Joan Burton (Dublin West, Labour)
Link to this: Individually | In context

Question 157: To ask the Minister for Finance the position regarding mortgage interest relief; if he plans to maintain the relief for those currently in receipt of the payment; and if he will make a statement on the matter. [44967/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

It is a longstanding practice of the Minister for Finance not to comment in advance of the Budget on any tax or expenditure matters that might be the subject of Budget decisions.