Tony Gregory (Dublin Central, Independent)
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Question 220: To ask the Minister for Finance further to Parliamentary Question No. 299 of 24 October 2006, if the results of the examination are available to him. [41145/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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In his question of 24 October last, the Deputy raised the issue of the tax treatments of pensions of Irish nationals who are retired officials of the EU as compared with the pensions of Irish nationals who are retired officials of the United Nations.

I informed the Deputy that there are legislative provisions which relieve the salaries and pensions of Irish nationals from the charge to Irish income tax in respect of service to the EU. However, both the salaries and pensions of serving or retired EU officials are subject to EU tax and are not paid tax-free.

There are also legislative provisions which relieve the salaries and emoluments of officials of the United Nations and its specialised agencies from the charge to Irish income tax. These provisions do not apply to ex-officials or retired officials and, accordingly, UN pensions payable to Irish nationals are not relieved of the charge to income tax in Ireland.

I undertook to have my Department and the Revenue Commissioners examine this matter further. My Department has asked the Department of Foreign Affairs to request background information from the United Nations on these general issues. This request has been made and a response is awaited. I will provide the Deputy with a copy of any response received. It does appear, however, that pension payments to former officials of the United Nations are generally not relieved of the charge to national taxation by reason of any international agreement. This reflects the tax position under Irish legislation and, in line with the general principle of taxation that, as far as possible, income from all sources should be subject to taxation somewhere, I see no reason to change that position.

Simon Coveney (Cork South Central, Fine Gael)
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Question 221: To ask the Minister for Finance the number of appeals which have been lodged each year against the assessment for vehicle registration tax since 2003 to date in 2006 for new and used cars; the outcome of the appeal in each case by make, model, age, condition, original OMSP and original VRT and revised OMSP and revised VRT. [41240/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that the number of appeals, in the case of vehicles where the VRT was assessed by reference to the Open Market Selling Price, which have been lodged and determined by the Revenue Commissioners in the period 1 January 2003 to 1 December 2006, is as set out in the table and comprises appeals in relation to VRT category A vehicles and VRT category B vehicles. Category A includes cars, minibuses seating up to 12 persons, and campers which do not meet the VRT motor caravan definition. Category B includes car-derived vans, light crew-cabs, and light motor caravans.

I understand that the Revenue Commissioners will be writing directly to the Deputy to supply the remainder of the information requested as it amounts to some 25 pages.