Seán Haughey (Dublin North Central, Fianna Fail)
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Question 210: To ask the Minister for Finance if a person (details supplied) in Dublin 5 has paid too much tax in 2006; if the correct certificate of tax credits has been issued to them having regard to problems in the Revenue Commissioners in this connection; and if he will make a statement on the matter. [11686/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that, based on the information available to them, the person has been granted the correct tax credits. A certificate of tax credits issued on 8 February. Unfortunately, the person's pension from the UK was wrongly described as trading profit. However, the certificate is otherwise correct. A revised certificate with the correct description will issue shortly. The person's tax liability for 2006 cannot be finally determined until after 31 December 2006 when exact details of her income from all sources will be available but, based on the information available, she will pay the correct amount of tax this year.

The person's Revenue district has written to her requesting full details of her income for 2005 so that her liability can be reviewed for that year in order to establish whether any refund is due.

Billy Timmins (Wicklow, Fine Gael)
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Question 211: To ask the Minister for Finance the position in respect of a person (details supplied) in County Carlow regarding their tax allowances; if the correct allowances will be allocated to them; and if he will make a statement on the matter. [11732/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the tax credits of the person concerned have been updated for the current tax year to include the home carers credit for his spouse. A review of his tax liability for 2005, to include home carers credit, has been dealt with and a PAYE balancing statement will issue shortly. Tax relief for mortgage payments is deducted at source by the mortgage lender and this would appear to be in effect in this particular case already. There is no tax relief available for expenses incurred in travel to or from one's workplace or for personal expenditure such as electricity, etc.

Pat Carey (Dublin North West, Fianna Fail)
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Question 212: To ask the Minister for Finance if there are circumstances where PAYE taxpayers can recover child care fees; and if he will make a statement on the matter. [11738/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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There are no circumstances whereby PAYE taxpayers can recover child care fees. However, as the Deputy may be aware, the tax code provides a tax exemption from benefit-in-kind where employees receive free or subsidised child care from their employers. The exemption applies whether the employer provides the facilities in-house or in premises made available by the employer in another location. The exemption also applies if an employer provides child care facilities jointly with others for example, with other employers. The exemption was extended in Finance Act 2001 to cover situations where an employer does not wish to get involved in the day-to-day running of the facility but makes a contribution to the capital costs of an independent supplier of child care facilities. The exemption does not apply if the employer simply pays or subsidises the cost to an employee of an independent child care facility.

This Government acknowledges the continuing cost pressures on parents, particularly those with young children. Child care is probably the single biggest issue facing working parents today. That is why the Government introduced a suite of measures in this year's budget, including the early child care supplement of €1,000 in a full year for each child up to his or her sixth birthday, increased child benefit payments, extended paid and unpaid maternity leave and a new national child care investment programme which aims to fund an additional 50,000 child care places over the next five years. In total, over €2.5 billion extra will be invested in this area over the next five years.

I am satisfied that these measures will play a significant role in addressing the issue of child care and the welfare of children.

Ivor Callely (Dublin North Central, Fianna Fail)
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Question 213: To ask the Minister for Finance the understanding of his Department and that of the Revenue Commissioners to the promotion of the financial investment scheme known as pyramid selling scheme; the tax implications for investors; the legislation that impacts on such schemes; the proposals to facilitate such schemes; and if he will make a statement on the matter. [11751/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The responsibility for general policy and legislation relating to pyramid selling schemes is a matter, in the first instance, for the Minister for Enterprise, Trade and Employment.

As regards taxation, I am informed by the Revenue Commissioners that they are currently examining a particular pyramid selling scheme. The tax implications for those investing in a pyramid selling scheme will depend on the precise details of the particular scheme. However, the general position for income tax purposes is that section 18(2) of the Taxes Consolidation Act 1997, which is one of the main income tax charging provisions, provides for a charge to tax on any profits or gains which are not otherwise subject to an income tax charge. Depending, therefore, on the facts and the detail available with regard to any particular scheme, this provision may be applied to tax financial gains accruing to members of a pyramid selling scheme. I have no proposals to facilitate pyramid schemes in any way and I would repeat the cautionary advice given by other Government colleagues on participating in these schemes.