Michael Noonan (Limerick East, Fine Gael)
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Question 231: To ask the Minister for Finance if the Health Service Executive is required to pay VAT on home help services which they provide; if so, the rate of VAT that applies; and if he will make a statement on the matter. [40366/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The position is that home care services provided directly by the Health Service Executive (HSE) do not generally come within the scope of VAT, as public bodies are not regarded as taxable persons. This means that the HSE do not charge VAT on the services they provide and the HSE cannot recover VAT incurred on their input costs.

Under EU law private suppliers of home care services must charge VAT at the appropriate rate of up to 21% depending on the service provided. My Department is examining in consultation with the Department of Health and Children the scope within the relevant EU Directives to exempt the provision of such services from VAT in the future.

Ned O'Keeffe (Cork East, Fianna Fail)
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Question 232: To ask the Minister for Finance if he will arrange to have a farm tax profile issued in respect of a person (details supplied) in County Cork who submitted their details to the Revenue Commissioners three months ago and who requires this farm profile in respect of their daughter's higher education grant application. [40397/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that Notice of Assessment for 2005 issued to the taxpayer on 22 November 2006. This is sufficient to enable him apply for a Higher Education Grant in respect of his daughter. Farm Profile forms are now obsolete and all farm income is returned on Form 11.