John McGuinness (Carlow-Kilkenny, Fianna Fail)
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Question 334: To ask the Minister for Finance the reason a person (details supplied) in County Kilkenny is being assessed each year for income tax in view of the fact that their only source of income is a UK employment pension and an Irish old age pension; and if he will make a statement on the matter. [9967/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that the taxpayer's income for the past few years has been below the exemption limits and that as a result he paid no tax. In view of this and of the increases in exemption limits in recent budgets the taxpayer is now being advised that he no longer needs to file an annual return of income.

Pat Carey (Dublin North West, Fianna Fail)
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Question 335: To ask the Minister for Finance when a tax refund in respect of medical expenses will be made to a person (details supplied) in Dublin 11; and if he will make a statement on the matter. [9987/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The medical expenses claim for 2004 has been processed by the Revenue Commissioners. A PAYE balancing statement for the year 2004 together with a cheque for the refund due issued to the taxpayer on 1 April 2005.

John Perry (Sligo-Leitrim, Fine Gael)
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Question 336: To ask the Minister for Finance if his Department has received the submission from Sligo County Council 2005 review of tax reliefs; if a decision has been made; and if he will make a statement on the matter. [10045/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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In budget 2005, I announced that I had directed my Department, together with the Revenue Commissioners, to undertake a thorough evaluation of the effect of all relevant tax incentive reliefs. This review will evaluate the impact and operation of certain incentive schemes, including their economic and social benefits for the different locations and sectors involved and to the wider community. In addition, the review will examine the degree to which these schemes allow high income individuals to reduce their tax liabilities. The review will involve external consultancy work on the evaluation of various property tax incentive schemes, including the urban, town and rural renewal schemes.

In addition to the above, as well as examining relevant international approaches, the review includes a public consultation process seeking submissions on measures that could be introduced to limit the extent to which reliefs and exemptions can be used by high earners to reduce or eliminate their tax bill. The deadline for receipt of these submissions was 31 March 2005 and my Department has received a significant number of submissions, including one from Sligo County Council. As the Deputy will appreciate this review process has just begun. It is, however, expected that this process will be complete by September 2005 to enable the conclusions of the review to be considered in the context of next year's budget.