John Perry (Sligo-Leitrim, Fine Gael)
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Question 101: To ask the Minister for Finance if he will address the concerns raised regarding income tax (details supplied). [21847/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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There is no specific exemption from income tax for volunteer youth workers.

In the absence of the full facts, it is difficult to comment on the taxation of the individual referred to by the Deputy. From the brief information provided, it seems likely that the individual will be employed and paid by an Irish employer and, therefore, the income he receives will be fully chargeable to income tax in Ireland, notwithstanding that the funding of the salary may be coming from a source outside of Ireland. In addition, the cost incurred by the employer in providing accommodation to the individual in question will constitute a taxable benefit-in-kind.

The question of liability to PRSI is a matter for the Department of Social and Family Affairs.

Denis Naughten (Longford-Roscommon, Fine Gael)
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Question 102: To ask the Minister for Finance his plans to introduce tax relief for child care fees; and if he will make a statement on the matter. [21853/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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As the Deputy will be aware, the Government is already providing support to parents through child benefit, grants under the equal opportunities childcare programme, capital allowances for expenditure on child care facilities and an exemption from a benefit-in-kind charge where employers provide free or subsidised child care facilities for their employees.

There is a need to examine pragmatically and practically what can be done regarding the provision of child care support to parents. The introduction of any further supports through the tax system would be a matter for consideration in the context of the annual budget and finance Bill.