Paul McGrath (Westmeath, Fine Gael)
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Question 117: To ask the Minister for Finance the number of taxpayers in the PAYE sector who availed of the home caring spouse tax credit in 2003. [24546/04]

Paul McGrath (Westmeath, Fine Gael)
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Question 118: To ask the Minister for Finance the number of self-employed taxpayers who availed of the home caring spouse tax credit in 2003 or nearest available date. [24547/04]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 117 and 118 together.

I am informed by the Revenue Commissioners that they estimate there were 92,100 claimants of the home carer's tax credit in respect of 2003 in the PAYE sector. The corresponding information in respect of claimants who are self-employed taxpayers will not be available until the appropriate data from self-assessment tax returns are received. However, the Revenue Commissioners estimate that there will be about 19,200 self-employed claimants for 2003.