Richard Bruton (Dublin North Central, Fine Gael)
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Question 306: To ask the Minister for Finance the amount of DIRT collected in the most recent year for which information is available; the trend in DIRT receipts since 1997 and the number of accounts involved. [31554/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The following table sets out the net yield from DIRT collected from 1997 to 2004:

The amount of DIRT due to be paid each year is dependent on the amount of moneys on deposit and the rates of interest applying to such deposits rather than on the number of accounts involved. I am informed by the Revenue Commissioners that the statutory return of DIRT filed by the financial institutions requires details only of the relevant amount of interest paid in the year and the appropriate tax in relation to the payment of that interest. Such DIRT returns are subject to audit by the Revenue Commissioners.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 307: To ask the Minister for Finance the number of cases in which refunds of DIRT have been claimed; and the aggregate amount of refunds made. [31555/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the most recent relevant information available is that the total amount of DIRT repaid in 2004 was €2.1 million and the number of such repayments was 1,003.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 308: To ask the Minister for Finance the number of persons claiming the age exemption limit in their tax returns. [31556/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I advised by the Revenue Commissioners that some 36,000 income earners are estimated to qualify for the age exemption or the associated marginal relief in 2005. This figure is provisional and likely to be revised. A married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit.