Paul Kehoe (Wexford, Fine Gael)
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Question 95: To ask the Minister for Finance if the claim for refund of income tax for a person (details supplied) in County Wexford will be reduced due to the disability benefit being paid to them at present; and if he will make a statement on the matter. [2648/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The position is that disability benefit is a taxable source of income and therefore forms part of total income for tax purposes. I am informed by the Revenue Commissioners that in the case referred to, the taxpayer's liability on his disability benefit is being collected on a weekly basis by his employer by way of reduction of his tax credits. In order to determine if the correct tax liability has been collected on his behalf by the employer, the taxpayer should submit his form P60 for 2006 to the Revenue Commissioners. An end of year review will then be carried out which will include details of income from all sources, including disability benefit and give credit for all tax deducted on his behalf.

Paul Kehoe (Wexford, Fine Gael)
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Question 96: To ask the Minister for Finance his plans to introduce additional tax breaks for people paying maintenance for children who are born outside of marriage; and if he will make a statement on the matter. [2649/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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As previously indicated to the Deputy in this regard, the State provides a wide range of support mechanisms for children with regard to their welfare, health and education, including the universal payment of Child Benefit and, the early Child care Supplement.

Apart from the incapacitated child tax credit, the tax code does not provide tax relief in respect of the maintenance of children. Accordingly, a person paying maintenance for a child, whether born inside or outside of marriage, is not entitled to claim tax relief for maintenance paid by him in respect of that child. This is in line with the tax treatment of all parents, where the cost of maintaining their children is not tax deductible.

I have no plans to change this position.

Paul Kehoe (Wexford, Fine Gael)
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Question 97: To ask the Minister for Finance if people who switch their mortgage from one bank to another are liable to pay stamp duty; if so, the reason for same; his views on whether this is anti-competitive; the amount of stamp duty taken in by his Department in the past five years by persons switching their mortgage; and the breakdown of figures per year. [2749/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I would draw to the Deputy's attention that the stamp duty head of charge for mortgages was abolished in the recent Budget with regard to mortgage deeds executed on or after 7 December 2006.

I am informed by the Revenue Commissioners that, as mortgages which are being switched from one bank to another are not required to be specifically identified as such, a separate breakdown of stamp duty paid on these mortgages is not available. However, the cost of abolishing the mortgage head of charge was estimated at €20m in 2007.