Arthur Morgan (Louth, Sinn Fein)
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Question 241: To ask the Minister for Finance the reason a reduced rate of VAT of 4.4% is applied to live greyhounds and the hire of horses; the amount of VAT raised in 2004 in respect of each of these two items; and the amount which would be raised in respect of each of these two items, in 2004 terms, if VAT was charged on them at the standard rate of 21%. [34872/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Prior to 1 January 1991, the supply of live greyhounds and live horses was exempt from VAT by way of a derogation from the terms of the sixth VAT directive. The adoption of the 18th VAT directive meant that certain derogations which were allowed for under the terms of the sixth VAT directive had to be abolished with effect from 1 January 1991. Two such derogations related to Ireland's exemptions on supplies of horses and live greyhounds.

Following the removal of the exemption on the supply of live horses and greyhounds, it was decided that the definition of "livestock" should be changed in order that such supplies could be treated in the same way as supplies of other livestock and taxed at the VAT rate applicable to livestock, which is currently 4.8%. I am informed by the Revenue Commissioners that the amount of VAT collected in respect of the supply of live horses and greyhounds cannot be identified in the overall yield of VAT, as the information furnished on VAT returns does not require this to be identified.

Joan Burton (Dublin West, Labour)
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Question 242: To ask the Minister for Finance the number of persons who have benefitted from the taxation allowance for professional sports people; the sports which they represent and the total cost of such relief for 2002, 2003, 2004 and 2005; and the highest relief and the average relief granted in each year. [34971/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The categories of sportspersons which can avail of this tax relief are listed in Schedule 23A of the Taxes Consolidation Act 1997, which provided higher contribution limits for retirement annuity purposes. These categories are an athlete, badminton player, boxer, cyclist, footballer, golfer, jockey, motor racing driver, rugby player, squash player, swimmer and tennis player. I am informed by the Revenue Commissioners that the information available in regard to individuals availing of the relief relates to preliminary data for claims in respect of the income tax years 2003 and 2004, which have been made via the ROS, Revenue on-line, system and is set out as follows.

Any claims which may have been received for years prior to 2003 are dealt with separately and the amounts involved are not centrally recorded. There is, therefore, no basis on which to provide the information requested in respect of those applications. The obligation of the Revenue Commissioners to observe confidentiality in relation to the taxation affairs of individual taxpayers and small groups of taxpayers precludes them from providing a breakdown by type of sport of the claimants who have to date claimed the sportsperson's retirement relief.