Arthur Morgan (Louth, Sinn Fein)
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Question 286: To ask the Minister for Finance the amount of revenue which would be raised on an annual basis if his Department was to implement the recommendation contained in the NESC report on housing regarding a separate tax on second homes if such a tax was set at an annual rate of 0.5% of the value of the second home. [19063/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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There are no reliable estimates of the number of second and additional residential properties in the State. Consequently, it is not possible at this point to assess the amount of tax that would be raised by charging a residential property tax on all second and additional residences at 0.5% of the value of such homes.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 287: To ask the Minister for Finance if his attention has been drawn to the fact that the Revenue Commissioners have started to tax small payments made to cover supervision of voluntary study period at school; if he has received submissions from schools that this is likely to result in the discontinuation of this facility which is not covered by the Department of Education and Science provision; and if he will make a statement on the matter. [19079/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that payments for school supervision of voluntary study are taxable in the same way as an individual's other employment income. This is not a new tax treatment or practice. There has been no change in tax law in this respect nor did any new instruction in this regard issue from the Revenue Commissioners.

It is a general principle of taxation that, as far as possible, income from all sources should be subject to taxation, and this can include income such as additional payments made in respect of supervision of voluntary study periods in schools.

The general thrust of the Government's policy in relation to personal taxation has been to broaden the tax base while lowering rates, widening bands and increasing credits. Thus, as a result of budgetary changes made since this Government came into office in 1997, the burden of taxation has reduced for all categories of income earner in recent years.

My Department has no record of any submissions from schools on this matter.