Gay Mitchell (Dublin South Central, Fine Gael)
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Question 97: To ask the Minister for Finance if the Revenue Commissioner will waive collection of capital acquisition tax in the circumstances of a person (details supplied) in Dublin 12. [31431/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Under the Capital Acquisitions Tax Consolidation Act 2003 the Revenue Commissioners do not have the power to waive gift or inheritance tax properly due. However Section 59 does provide for the postponement of tax by the Commissioners where excessive hardship would be involved. The Revenue Commissioners statement of practice (SP-CAT/1/90) outlines the practice and procedure to be followed in relation to applications for postponement of payment of tax and each case is examined on an individual basis.

In relation to the specific case referred to in the question, the Revenue Commissioners are satisfied, after discussions with the taxpayer that she is entitled to claim dwelling house relief under Section 151 of the Finance Act 2000 when taking this gift. Section 151 provides that gifts or inheritances of a dwelling-house taken on or after 1 December 1999, will be exempt from capital acquisitions tax provided that the following conditions are complied with:

the recipient must have occupied the dwelling house continuously as his or her only or main residence for a period of three years prior to the date of the gift or inheritance;

the recipient must not at the date of the gift or inheritance be beneficially entitled to any other dwelling-house or to any interest in any other dwelling house; and

the recipient must continue, except where such recipient was aged 55 years at the date of the gift or inheritance or has died, to occupy that dwelling-house as his or her only or main residence for a period of 6 years commencing on the date of the gift or inheritance.

To apply for this exemption a claim form for dwelling house relief should be completed and forwarded with a completed IT38 Gift/Inheritance Tax Return to the Capital Acquisitions Tax Unit, Revenue Commissioners, City Centre District, Áras Bhrugha, 9/10 Upper O'Connell Street, Dublin 1. These forms are available on the Revenue.ie website.

The Revenue Commissioners Capital Acquisitions Tax Advisory Unit provide a Lo-call 1890 20 11 04 service to taxpayers in relation to gift/inheritance tax and any information in relation to the above can be accessed on that number or on the Revenue.ie website under Capital Acquisitions Tax.

Gerard Murphy (Cork North West, Fine Gael)
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Question 98: To ask the Minister for Finance if a P21 will be issued to a person (details supplied) in County Cork. [31432/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The issue of a P21 is a matter for the Revenue Commissioners. I have been informed by Revenue that the person in question has not applied for a P21.

If he wishes to do so he should telephone Lo-call 1890 22 24 25 or write to Revenue at Cork PAYE, Government Offices, Sullivan's Quay, Cork. Alternatively he can apply on line at www.revenue.ie, PAYE on Line, self-service for employees.