Brian Cowen (Laois-Offaly, Fianna Fail)

I am advised by the Revenue Commissioners that each year all PAYE taxpayers receive a certificate of tax credits and standard rate cut-off point setting out their entitlements. This certificate is accompanied by a detailed information letter setting out the main personal tax credits available for the year, tax rates and tax bands, exemption limits, and how to claim an adjustment to the tax credit certificate.

Once credits are claimed, they are in most cases automatically carried forward from year to year to avoid the necessity to reclaim. For self-employed taxpayers, their statutory return form that is issued annually contains reference to all claimable reliefs and allowances. Information on the full range of reliefs is available on the Revenue website with a range of claim forms for download and a "what's new" section.

Revenue also provides information via the Aertel service on RTE 2, on page 451. Revenue is reminding people via media advertisements of the tax relief available to taxpayers who maintain relatives or certain other persons in approved nursing homes. Revenue is developing a system to simplify procedures for claiming certain credits using a self-service facility via the Internet. When available, which is likely to be early in 2005, this will be advertised widely to encourage taxpayers who have entitlements to various tax credits to claim them.

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