Joan Burton (Dublin West, Labour)
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Question 298: To ask the Minister for Finance his plans to incentivise the use of E-bikes; and if he will make a statement on the matter. [33940/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I understand that the level of VRT on e-bikes is usually no more than €20 for such vehicles. However the issue of whether the minimal tax on e-bikes should be abolished in order to incentivise their purchase, will, as with all other tax proposals, be considered in the context of the forthcoming Budget.

Tony Gregory (Dublin Central, Independent)
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Question 299: To ask the Minister for Finance if the pensions of Irish nationals serving in the EU Commission or Civil Service are tax free; if so, the basis for this arrangement; if consideration will be given for a similar arrangement for the pensions of Irish nationals who formerly worked as civil servants in the UN service and who paid into the tax equalisation fund known as staff assessment; and if he will make a statement on the matter. [33942/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that the salaries, wages and emoluments of Irish nationals who are serving civil servants of the EU are exempted from income tax in this State by virtue of Article 13 of Chapter V of the Protocol on Privileges and Immunities of the EU. This section was amended by Article 2 of Regulation number 549/69 of the Council of the European Communities to include pensions. Consequently, pensions receivable from the EU by Irish nationals in respect of service to the EU by such individuals are exempt from tax in Ireland. Of course, the salaries and pensions of such EU civil servants are subject to EU tax.

I am further advised by the Revenue Commissioners that under the provisions of Article V of the Third Schedule and Article VI of the Fourth Schedule of the Diplomatic Relations and Immunities Act 1967, officials of (a) the United Nations and (b) its specialised agencies shall be exempt from taxation in this State on the salaries and emoluments paid to them by the United Nations.

The exemptions provided for by these two articles apply only to officials of the United Nations and its specialised agencies. These exemptions do not apply to ex-officials or retired officials and consequently United Nations pensions payable to Irish nationals are not exempt from Irish tax under the provisions of the Diplomatic Relations and Immunities Act 1967.

The tax treatment of salaries and pensions payable to officials and former officials of the UN and its specialised agencies is a complex matter and I have asked officials of my Department and the Revenue Commissioners to examine the issues raised in the question. I will report back to the Deputy on the results of this examination.