Richard Bruton (Dublin North Central, Fine Gael)
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Question 314: To ask the Minister for Finance the number of persons who are qualifying for the home carer's credit; the aggregate cost of this credit; and the cost of increasing this credit by €500, €1,000 and €1,500 respectively. [19484/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the numbers of taxpayers availing of the home carer tax credit for the income tax year 2005 is estimated to be 108,000, at a full-year cost to the Exchequer of the order of €80 million. The full-year cost to the Exchequer of the increases of €500, €1,000 and €1,500 mentioned by the Deputy is estimated at approximately €45 million, €87 million and €125 million, respectively. Those figures are provisional and may be subject to revision.

The figure given for the cost of the home carer tax credit is a downward revision of a figure provided in reply to a previous related question given on 19 April last. The revision was necessitated by new information becoming available in the interim.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 315: To ask the Minister for Finance the distribution of taxpayers between single, widowed, one-parent family, married, one-income and married two-income units. [19485/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the estimated distribution of income earners for 2005 across the various categories mentioned by the Deputy is as shown in the following table.

Figures are rounded to the nearest 100. A married couple that has elected or has been deemed to have elected for joint assessment is counted as one tax unit.

Those figures are provisional and are subject to revision.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 316: To ask the Minister for Finance the cost of increasing the married one-income standard rate cut-off point from €38,400 to €58,800. [19486/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I assume that what the Deputy has in mind is a band structure where: the value of the married one-earner band would be €58,800; the value of the married two-earner band would also be €58,800, with no restriction on transferability between spouses; the value of the single band would be €29,400; and the value of the lone or widowed parent band would be €33,400. I am informed by the Revenue Commissioners that the estimated cost of such a band structure would be about €640 million in a full year.

John Perry (Sligo-Leitrim, Fine Gael)
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Question 317: To ask the Minister for Finance his plans to include tax incentives with particular references to thatched premises in the tourism sector; and if he will make a statement on the matter. [19510/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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There are no proposals to introduce tax incentives with particular reference to thatched premises in the tourism sector. Funding is, however, available through a grants scheme operated by my colleague, Deputy Roche, the Minister for the Environment, Heritage and Local Government, whereby assistance is available in respect of the cost of preserving and restoring thatched roofing. I am satisfied that this grants scheme is the appropriate mechanism for encouraging the preservation and renovation of thatched roofing, rather than the introduction of a specific tax incentive scheme.

Ruairi Quinn (Dublin South East, Labour)
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Question 318: To ask the Minister for Finance the reason the VAT annual return of trading details continues to relate to the year commencing on 6 April in view of the general change in the tax year in order to relate to the calendar year; if his attention has been drawn to the fact that the co-existence of different accounting years causes inconvenience to taxpayers; and when he will arrange for the realignment of the VAT annual return period with the calendar year commencing on 1 January. [19511/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that the VAT annual return of trading details is not specifically related to the year commencing 6 April. In the case of a sole trader, the taxpayer decides on the 12-month period to be covered by the return, and the Revenue Commissioners issue the relevant form for completion accordingly. In the case of a company, the period for the return of trading details is aligned to the accounting period used by the company for corporation tax purposes.

Given the flexibility available to taxpayers as outlined, there is no need for realignment of the VAT annual returns period with the calendar year. However, if the Deputy is aware of a particular taxpayer who wishes to change his or her selected VAT return period, the necessary arrangements can be made by contacting the Collector General's Office, Sarsfield House, Limerick.