Jack Wall (Kildare South, Labour)
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Question 195: To ask the Minister for Finance if a person (details supplied) in County Kildare will be provided with a P21 balancing statement; and if he will make a statement on the matter. [4133/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that a PAYE balancing statement for the year 2003 will issue to the taxpayer on 9 February 2005.

Jack Wall (Kildare South, Labour)
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Question 196: To ask the Minister for Finance if a person (details supplied) in County Kildare will be provided with a P21 balancing statement; and if he will make a statement on the matter. [4134/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that a PAYE balancing statement for the year 2003 will issue to the taxpayer's spouse on 9 February 2005 as the taxpayer and her spouse are taxed under joint assessment.

Michael Ring (Mayo, Fine Gael)
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Question 197: To ask the Minister for Finance if VAT will be waived for community groups providing security pendants and telephone alarm systems. [4135/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The purchase of security pendants and telephone alarm systems, and their monitoring, are subject to the standard rate of VAT of 21%. The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. While we can maintain the zero rating on those goods and services which were zero-rated before 1 January 1991, the purchase, installation or monitoring services for the aforementioned alarms do not fall within this category. Therefore, it is not possible to apply a zero VAT rate as referred to by the Deputy.

However, under the Value Added Tax (Refund of Tax) (No. 15) Order 1981, it is possible to obtain a VAT refund in respect of the purchase of a pendant alarm system, as it is considered a medical device for the purpose of this refund order. Monitoring and maintenance fees are not recoverable. Applicants should contact the Revenue Commissioners, VAT Repayments (Unregistered Section), Kilrush Road, Ennis, County Clare.

Furthermore, I understand a scheme of community support for older people is operated by the Department of Community, Rural and Gaeltacht Affairs. The purpose of the scheme is to encourage and assist the community's support for older people by means of a community-based grant scheme to improve the security of its older members. Funding under the scheme can be provided for small-scale security equipment designed to strengthen points of entry to the dwelling, for security lighting, for smoke alarms and for the once-off cost of installing socially monitored personal alarm systems. Annual monitoring fees or maintenance fees associated with socially monitored alarm systems are not provided for under the scheme.

The VAT refund for the purchase of a personal security alarm by or on behalf of a disabled or elderly person combined with the scheme of community support for older people outlined above are important measures that go towards ensuring that those who are most in need of security systems can avail of them.