Olwyn Enright (Laois-Offaly, Fine Gael)
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Question 323: To ask the Minister for Finance the reason the expenses related to the educational course, An Scrúdú le hAghaidh Cáilíochta an Ghaeilge do not attract tax relief; if he will examine this issue; and if he will make a statement on the matter. [30337/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Section 473A of the Taxes Consolidation Act 1997, provides tax relief, at the standard rate of tax, for tuition fees paid in respect of approved courses at approved colleges of higher education including certain approved undergraduate and postgraduate courses in EU member states and postgraduate courses in non-EU countries. Tax relief is not available on tuition fees paid in respect of the educational course, An Scrúdú le hAghaidh an Ghaeilge, as it does not qualify as an approved course and it is not undertaken in an approved college. The approval of colleges and courses is, in the first instance, a matter for the Minister for Education and Science.

Ciarán Cuffe (Dún Laoghaire, Green Party)
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Question 324: To ask the Minister for Finance if he has examined the figures for the construction of one-off houses and compared such figures with the capital gains tax receipts on land that may have been transferred to facilitate such construction; and if so, if he has satisfied himself that there is no inconsistency between the figures. [30452/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Information on capital gains tax receipts arising on land transferred to facilitate construction of one-off houses is not available. The construction of one-off houses falls within the area of general housing policy and as such is primarily the responsibility of the Minister for the Environment, Heritage and Local Government.

Ciarán Cuffe (Dún Laoghaire, Green Party)
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Question 325: To ask the Minister for Finance if private waste contractors are obliged to charge value added tax on the provision of waste collection services; his views on whether contractors are complying with this requirement; and if he will make a statement on the matter. [30453/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Private waste contractors are obliged to register and account for VAT on their supply of waste collection services where their turnover in any period of 12 consecutive months exceeds or is likely to exceed €25,500. The rate of VAT appropriate to the collection and disposal of waste is 13.5%. Private contractors engaged by local authorities to provide waste collection services in their areas are obliged to obtain tax clearance certificates annually from Revenue. This helps to ensure that such contractors are compliant with their VAT obligations.

There is no evidence to suggest that there is a general VAT compliance problem regarding the provision of waste collection services. However, waste contractors as with all other sectors are subject to Revenue's compliance and audit programmes, on a risk basis, and if the Deputy has evidence of non compliance, the Revenue Commissioners would be glad to have details about the matter.