Joan Burton (Dublin West, Labour)
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Question 173: To ask the Minister for Finance if his attention has been drawn to a recent court case concerning companies (details supplied) in which evidence was given of arrangements in respect of the National Aquatic Centre which disclosed leasing or sub-leasing arrangements resulting in the creation of valuable tax allowances for a person; the estimated cost of such allowances; the way in which such tax allowances could arise in view of the fact that the State financed the development costs in full of the National Aquatic Centre via a company; and if he will make a statement on the matter. [12430/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that they are precluded for reasons of confidentiality from disclosing any details of the affairs of an individual taxpayer and for this reason it is not possible to give a detailed reply to the Deputy's question. However, I am also informed that the general position for tax purposes is that capital allowances in respect of plant or machinery are claimed by the owner or the lessor of the plant or machinery who will normally have incurred the expenditure on that plant or machinery. There is also provision for allowances to be claimed by a lessee of plant or machinery in certain circumstances and subject to various conditions. To qualify, the lessee must use the plant or machinery for the purposes of his or her trade. The machinery or plant must be let to the lessee on such terms that he or she is bound to maintain the plant and machinery and deliver it over in good condition at the end of the lease and the burden of wear and tear must in fact fall on the lessee. Finally, where the expenditure incurred on plant or machinery has been met directly or indirectly by the State, there is also provision to deny entitlement to capital allowances in respect of that expenditure.

Jack Wall (Kildare South, Labour)
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Question 174: To ask the Minister for Finance the number of applications by sports personnel for special tax reliefs since the scheme was commenced; and if he will make a statement on the matter. [12442/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The scheme which provides that qualifying sportspersons, whether in a professional or semi professional capacity, are entitled, on retirement, to income tax relief was introduced in Finance Act 2002. I am informed by the Revenue Commissioners that the information available in regard to the numbers of individuals availing of the relief relates to individuals who are liable to income tax on a self-assessment basis and is 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 figure now being provided for year 2003 is an update of the figure which was previously based on claims made via the Revenue on-line, ROS, system only. The current figure now includes applicants filing returns via both ROS and non-ROS systems. The figures currently available for years 2004 and 2005 relate to preliminary data for claims made via the Revenue on-line system only.