Kevin Humphreys (Dublin South East, Labour)
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Question 130: To ask the Minister for Finance the tax credits available to those living or carrying out business in Gaeltacht areas; if income tax is payable on the income received by households for hosting students for Gaeltacht summer schools and camps; and if he will make a statement on the matter. [18041/12]

Michael Noonan (Limerick City, Fine Gael)
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The position is that under section 216B of the Taxes Consolidation Act 1997, income received by a qualified applicant under Sceim na bhFoghlaimeoiri Gaeilge is disregarded, i.e. exempt, for the purposes of the Income Tax Acts. That scheme is administered by the Minister for Arts, Heritage and the Gaeltacht. There are no special tax credits that apply specifically to someone living in or carrying on a business in a Gaeltacht area.