Ivor Callely (Dublin North Central, Fianna Fail)
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Question 231: To ask the Minister for Finance the determinations made by the Revenue Commissioners under section 482 of the Taxes Consolidation Act 1997 over the past ten years; and if he will make a statement on the matter. [3855/07]

Ivor Callely (Dublin North Central, Fianna Fail)
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Question 233: To ask the Minister for Finance the level of claims by owner or occupiers of stately homes in private ownership which avail of tax concessions on the basis that the building is intrinsically of significant scientific, historical, architectural or aesthetic interest and where reasonable access is afforded to the public; the stately homes that qualified for such tax concessions over the past five years; and if he will make a statement on the matter. [4186/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 231 and 233 together.

Section 482 provides relief for expenditure incurred on the repair, maintenance and restoration of a building or garden which is determined by the Minister for the Environment and Local Government to be intrinsically of significant scientific, historical, architectural or aesthetic interest and in respect of which the Revenue Commissioners have given a determination that reasonable access is afforded to the public or that the building is a guest house approved by Fáilte Ireland and open for at least 6 months in any calendar year.

I am advised by the Revenue Commissioners that in the past ten years 144 determinations were made under Section 482 Taxes Consolidation Act, 1997. I am further informed by the Revenue Commissioners that 2003 is the most recent year for which figures on the cost of the scheme to the Exchequer are available. In that year claims under the scheme resulted in a cost of €2.1 million. In the five years from 1999-2000 to 2003 it is estimated that claims under the scheme amounted in total to a cost of €12.8 million.

The latest list of properties which have benefited under the scheme is available on the Revenue Commissioners' website at www.revenue.ie under the heading "Publications". The list is no. 23 on the "List of bodies and organisations that qualify for relief". Lists for earlier years are available in booklet form only and arrangements are being made to have copies sent to the Deputy.

Ivor Callely (Dublin North Central, Fianna Fail)
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Question 232: To ask the Minister for Finance the progress made with taxation levels here over the past ten years; the progress being made in the area of corporation tax; the benefits that have resulted; and if he will make a statement on the matter. [4185/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The Deputy will be aware of the commitment contained in the Government Programme to keep down personal and business taxes in order to strengthen and maintain the competitive position of the Irish economy. When this Government came to office in 1997, the rates of business and personal taxes were still high compared with today's rates. The standard corporation tax rate was 36% and income tax rates were 26% and 48%, respectively. Over the last eight years, corporation tax has been reduced to a standard 12.5% and the income tax rates reduced to 20% and 41%, respectively.

A lower direct tax regime combined with reducing the public debt burden is more conducive to social and economic progress than policies which would give rise to high taxation and high levels of public spending. In this regard, Ireland offers one of the most enterprise-led corporate tax environments in the world. The 121⁄2% corporation tax rate continues to support the necessary stable enterprise environment which the Government have sought to develop over the last number of years. This has been one of the main elements in the attraction and development of top quality investment in Ireland.

Since this Government came to office in 1997, the system of personal tax allowances has been replaced with a more equitable system of personal tax credits, the value of the basic personal tax credits has increased significantly, the higher and standard rates of tax have been reduced from 48% to 41% in the case of the higher rate and from 26% to 20% in the case of the standard rate and the standard rate band has been widened considerably for all categories of taxpayer (single, married one-earner and married two-earner). The single and married two-earner bands have increased by over 170% in the period while the married one-earner band has increased by 71%.

Arising from these structural changes to the income tax system, the position is that: average tax rates have fallen for all categories of taxpayer since 1997; for 2007, the single employee earning the minimum wage will pay no tax on his or her earnings (in addition, as a result of changes in the PRSI system, the person has no liability for PRSI so that he or she keeps 100% of his or her earnings); the person earning the average industrial wage in 2007 will not face a liability for higher rate tax; 80% of income earners will pay no more that 20% tax on their incomes in 2007; in international terms, for the single worker on average earnings, the latest OECD data relating to the year 2005 indicate that Ireland has the lowest tax wedge in the EU. This has been the case in each of the six years 2000 to 2005. We also have one of the lowest tax wedges in the entire OECD; for a married one-earner couple with two children on average earnings, Ireland has the lowest tax wedge in the entire OECD. In addition, when cash transfers from the State are taken into account, such couples face a negative burden in Ireland because they receive more in the cash transfers than they pay out in tax and social security contributions. Ireland is the only OECD country where this is the case.

I am in no doubt that the low direct tax policies pursued by the Government over the last 10 years have been remarkably successful in developing enterprise and jobs and in encouraging labour market participation.

John Gormley (Dublin South East, Green Party)
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Question 234: To ask the Minister for Finance the reason tax breaks for private hospitals represents good value for money and if he will make a statement on the matter; and if he will make a statement on the matter. [41446/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I believe so. The scheme of capital allowances for the construction of private hospitals was reviewed by Indecon Economic Consultants as part of the overall review of property tax incentives in 2005. Indecon consulted widely in the course of their review, including consultations with the Department of Health and Children and the Health Service Executive. The report was published on 6 February 2006 and is available on my Department's website. Among the findings of the review, it is stated that "While it is too early to provide detailed estimates of the impact of the scheme on the supply and on the costs of hospital beds, Indecon believes the scheme has the potential to address supply shortages in the sector and to reduce costs."

What we need are more hospital facilities. If we can fund these at 41% of the cost, this is clearly better than funding them directly at 100%.