Pat Carey (Dublin North West, Fianna Fail)
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Question 298: To ask the Minister for Finance when a tax rebate will be made to a person (details supplied) in Dublin 11; and if he will make a statement on the matter. [22045/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that a repayment of €184.62 is due to the person in respect of medical expenses for 2004. A cheque for this amount will issue on 28 June. The person's tax liability, and that of her husband, were also reviewed for 2004 to see if any additional relief was due under section 1020 of the Taxes Consolidation Act, i.e. special provisions relating to the year of marriage. No such additional relief is due.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 299: To ask the Minister for Finance the cost of introducing an intermediary tax rate at 30% applied to an income tranche single of €5,000, €10,000 and €15,000 respectively with corresponding concessions for married earners. [22080/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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It is assumed that the thresholds for the proposed new tax bands mentioned by the Deputy would not alter the existing standard rate band structure applying to single and widowed persons, to lone parents and married couples.

I am advised by the Revenue Commissioners that the full year cost to the Exchequer, estimated by reference to 2005 incomes, of the introduction of each of these 30% rate bands could be of the order of €350 million, €650 million and €850 million, respectively, depending on how the bands were structured. Given the current band structures there would be major issues to be worked out as to how such a new rate could be integrated in practice into the current system and how this would affect the relative position of different types of income earners. These figures are provisional and subject to revision.