John McGuinness (Carlow-Kilkenny, Fianna Fail)
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Question 235: To ask the Minister for Finance his views on reducing the VAT on courtesy vehicles used by pubs and hotels or exempting the vehicles from vehicle registration tax where it is proven that these vehicles are being used in the wider campaign to stop drinking and driving; and if he will make a statement on the matter. [22418/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have no plans to introduce VAT reductions or exemption from Vehicle Registration Tax in respect of courtesy vehicles used by pubs and hotels.

Emmet Stagg (Kildare North, Labour)
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Question 236: To ask the Minister for Finance the reason for the delay in issuing a statement of tax credits to a person (details supplied) in County Kildare. [22441/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that no application for a tax credit certificate has been received from the person concerned. The person's employer has arranged for the appropriate Form 12A to be completed by him and, following receipt of the completed form, Revenue will issue a tax credit certificate to him.