Trevor Sargent (Dublin North, Green Party)
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Question 59: To ask the Minister for Finance if his Department or the Revenue Commissioners has quantified the likely impact on revenues of the recent European Court of Justice ruling facilitating the repatriation of foreign losses by EU companies. [13378/05]

Ruairi Quinn (Dublin South East, Labour)
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Question 124: To ask the Minister for Finance if his Department has done any assessment of the implications for corporation tax receipts of the recent draft decision of the European Court of Justice in a case between a company (details supplied) and the British authorities regarding the repatriation of foreign losses by EU firms; and if he will make a statement on the matter. [13359/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 59 and 124 together.

An opinion has been issued by the Advocate General in the case to which the Deputies refer and this is currently being examined. This opinion is, of course, not binding on the European Court of Justice and the court has yet to come forward with a decision. In advance of that judgment, it is not appropriate to speculate on matters that are before the court or to attempt to pre-empt a European Court of Justice ruling.

Billy Timmins (Wicklow, Fine Gael)
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Question 60: To ask the Minister for Finance if he will consider integrating the payment of family income supplement with the tax code in order that the low take up of this entitlement may be addressed. [13294/05]

John McGuinness (Carlow-Kilkenny, Fianna Fail)
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Question 174: To ask the Minister for Finance if he will consider providing family income supplement by means of a tax credit rather than as a welfare payment; the likely cost to the Exchequer of such a change; and if he will make a statement on the matter. [13664/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 60 and 174 together.

The issue of paying family income supplement through the tax system was considered in late 2002 by a working group established under the Programme for Prosperity and Fairness to examine the role which refundable tax credits can play in the tax and welfare system. The group was made up of representatives of the social partners and was chaired by my Department.

A perception existed at the time that the take up of the FIS scheme was low, that it was not reaching intended beneficiaries to the extent that it might and that payment through the tax and payroll systems might help in that regard. The take up of the scheme had peaked at about 14,700 at the end of 1999 but had subsequently declined to 11,700 at end September 2002. However, the examination undertaken suggested that some of the perceived disadvantages for eligible persons under the existing system, for example, the need to make an application to a State agency, could apply equally to FIS paid through the tax and payroll systems. The examination also suggested that it would probably not prove feasible to introduce a system whereby FIS would be paid automatically to eligible persons through the tax and payroll systems and that there would be considerable complexities involved in such a scheme for employers and for the Revenue Commissioners.

Since 2002, the numbers availing of the scheme have risen significantly. Average annual numbers of claimants for the years 2002 to 2004 are 11,716, 12,303 and 13,508, respectively. In the week ending 8 April 2005 there were 15,040 claimants. This represents an increase of nearly 25% since December 2002. The improved take up may be due to a number of factors, including generous increases in FIS income thresholds over successive budgets, an increase in the minimum weekly FIS payment to €20, expansion of the economy and greater flexibility in working arrangements. Having regard to the improved level of take up, I do not consider it necessary at this time to consider implementing a change in the provision of FIS along the lines mentioned by the Deputies.

I am advised by the Revenue Commissioners that it is not possible to provide a reliable estimate of the cost to the Exchequer of such a change in the time available to answer the questions. However, the costs would be likely to include elements related to information technology and administration changes for employers and for the Revenue Commissioners in addition to the costs for the scheme itself. The estimated cost of the scheme in its present form is approximately €74 million in 2005.