Ciarán Cuffe (Dún Laoghaire, Green Party)
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Question 171: To ask the Minister for Finance the number of claims by non-Irish nationals of the tax relief afforded to creative artists in each of the income range bands given in the reply to a parliamentary question on 23 November 2004. [8937/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that applicants seeking the exemption of certain earnings of writers, composers and artists prior to 6 September 2004 were not requested to declare their nationality. A newly designed claim form containing a question on nationality must be completed by all applicants who seek the exemption on or after 6 September 2004.

As the information provided in the reply given on 23 November 2004 to Parliamentary Question 30205/04 pre-dates 6 September 2004, there is no basis on which to provide the figures requested by the Deputy.

Jack Wall (Kildare South, Labour)
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Question 173: To ask the Minister for Finance if a person (details supplied) has received all due payments in regard to his or her tax repayments; and if he will make a statement on the matter. [8975/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that the person in question ceased employment on 28 February 2005 but did not submit a claim for repayment due to unemployment to this office. The necessary details have now been received from the person in question and from the taxpayer's former employer. A repayment due to unemployment was processed on 15 March 2005. A cheque for the amount due issued to the taxpayer on 18 March 2005.

Paul Kehoe (Wexford, Fine Gael)
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Question 174: To ask the Minister for Finance if agri-contractors have been charged rates through the Valuation Office; and if he will make a statement on the matter. [8994/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The Valuation Office has no function in levying rates. Rating authorities alone exercise this function. All lands developed for any purpose, which include buildings, are rateable as relevant property under Schedule 3, section 1(b) of the Valuation Act 2001. Excluded from this are all relevant properties which are specified in Schedule 4. Farm buildings are excluded under Schedule 4. Farm buildings have been held by case law such as Nixon v. Commissioner, International Mushrooms v. Commissioner, etc. to be those which are used in association with the agricultural or horticultural use of land. The connection between the buildings and the direct use of the land is critical.

Agricultural contractors are by definition commercial operators of agricultural machinery for third parties. These machines require storage and maintenance and the buildings in which these activities take place are rateable as relevant property under Schedule 3 and are not farm buildings. The buildings may also be part of a farm where the contractor is himself or herself a farmer and uses the machines on his or her land. The question of degree of use then has to be considered and if the buildings are commercially used for work outside the farm to a significant extent they are not farm buildings.

Paul Kehoe (Wexford, Fine Gael)
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Question 175: To ask the Minister for Finance the way in which a person (details supplied) will obtain a refund of tax paid during their term as a sub-contractor; the procedures they must follow; and if he will make a statement on the matter. [8995/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that payments made to a sub-contractor by a principal contractor in the construction, forestry and meat processing industries are subject to a 35% relevant contracts tax deducted at source, unless the sub-contractor is a current holder of a certificate of authorisation entitling him to receive payments without deduction of tax. A certificate of relevant contracts tax deducted, form RCTDC, is given by the principal contractor to the sub-contractor where relevant contracts tax has been deducted from a payment.

To apply for a refund of the relevant contracts tax deducted, the sub-contractor must complete the appropriate section of the original form RCTDC given to him by the principal contractor and send it to his tax office. In the event of no other tax liabilities arising a full refund of relevant contracts tax will be made. Where other tax liabilities arise, the tax deducted will be credited accordingly and the balance, if any, refunded to the sub-contractor. An individual engaged in such a contract must be registered as a self-employed person with the Revenue Commissioners and to this end must complete a form, TR1, and return it to his local tax office.

If the individual was an employee of the company and tax was deducted under the PAYE system, he should submit his P45 form together with an application for repayment, P50 form, to the Wexford tax district. If the person in question requires any further assistance with this matter, he should contact the Wexford revenue district at telephone number, 053-49305.