Arthur Morgan (Louth, Sinn Fein)
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Question 285: To ask the Minister for Finance the cost to the State of tax relief on private pensions in each of the past five years. [34382/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the relevant available information relates to the cost of tax relief on pension contributions by employers, employees and self employed and the exemption from tax of income and gains in the pension funds. The information is provided for the five income tax years 1998-99 to 2002, the latest year for which it is available. The estimates in relation to occupational pensions are particularly tentative as this information is not captured in such a way as to make it possible to supply actual costings.

The following information is available:

It should be noted that as PAYE taxpayers were charged to tax on their earnings in the period from 6 April to 31 December 2001 and self-employed taxpayers were assessed to tax for that short year on 74% of the profits earned in a 12-month accounting period, the cost figures will not be directly comparable with those of earlier or later years.

Arthur Morgan (Louth, Sinn Fein)
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Question 286: To ask the Minister for Finance the cost to the State of tax relief on private health insurance in each of the past five years. [34383/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the cost to the Exchequer of tax relief allowed for medical insurance in each of the past five years is as follows:

Arising from the changeover to tax relief at source in 2001, the figure for 2001 includes the cost associated with bringing forward relief for current year contributions in addition to the cost of the relief granted for contributions paid in the previous year. The 2001 income tax year was a short transitional tax year running from 6 April to 31 December 2001 which preceded the first full calendar tax year 1 January 2002 to 31 December 2002. For these reasons the cost figure attributed to 2001 year will not be directly comparable with those of earlier or later years.

Catherine Murphy (Kildare North, Independent)
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Question 287: To ask the Minister for Finance his views on introducing a system of tax relief for people who make modifications to their homes to accommodate their own or the needs of another resident resulting from disability and who do not qualify for the disabled persons grant; and if he will make a statement on the matter. [34384/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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This is essentially a budgetary issue. It has been the practice of successive Ministers for Finance not to comment on tax changes in the run up to the annual budget and I do not propose to depart from that approach.