Jack Wall (Kildare South, Labour)
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Question 164: To ask the Tánaiste and Minister for Finance the reason a person (details supplied) in County Kildare is not in receipt of tax relief in relation to rent payments; and if he will make a statement on the matter. [16984/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that the taxpayer has received and continues to receive full credit due in respect of rent relief for the years 2006 and 2007.

John Perry (Sligo-North Leitrim, Fine Gael)
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Question 165: To ask the Tánaiste and Minister for Finance when a refund will be issued to a person (details supplied) in County Sligo; and if he will make a statement on the matter. [17030/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that a repayment in respect of the named person has been processed and a cheque will issue shortly.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 166: To ask the Tánaiste and Minister for Finance if he has plans to reorganise benefit in kind to link the structure to emissions; and the way this will impact on the present graded structure depending on mileage. [17096/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The benefit-in-kind system on company cars was substantially revised in 2004. Under the revised system the benefit to an employee of a car provided by his or her employer is calculated by reference to the original market price of the car and the employee's annual business mileage. For example, where an employee's annual business mileage is 15,000 miles or less the benefit of the car is calculated at 30% of the original market price of the car. This falls to 6% where the employee's business mileage is 30,001 business miles and over. The tapering of rates ensures that employees who genuinely need to travel significantly in the course of their work incur a lower benefit-in-kind charge.

Work is continuing with respect to the commitment in Budget 2007 to introduce changes to the current VRT system, to take greater account of environmental issues, and in particular CO2 emissions, from a target date of 1 January 2008. A public consultation in this regard has taken place and a range of possible options are being considered at this stage. Following the outcome of this exercise, it may well be appropriate to examine the scope for linking the structure of the benefit-in-kind system to emissions. Any changes would be a matter for consideration in the context of future budgetary policy.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 167: To ask the Tánaiste and Minister for Finance if he has received a report on reforms in the vehicle registration tax structure; and when he will publish this report. [17097/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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As the Deputy will be aware, in my 2007 Budget Statement, I announced that I planned to introduce changes to the current VRT system to take greater account of environmental issues, and in particular Carbon Dioxide (CO2) emissions. The Programme for Government re-affirms this commitment. A public consultation in this regard has taken place. Work on the matter is ongoing and a range of possible options are being considered at this stage. It is intended that the changes made to the VRT system will be broadly revenue neutral.

Bernard Durkan (Kildare North, Fine Gael)
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Question 168: To ask the Tánaiste and Minister for Finance when a P21 will issue to a person (details supplied) in County Kildare for the year 1 January 2006 to 31 December 2006; and if he will make a statement on the matter. [17112/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that no previous request was received for issue of a P21 balancing statement for 2006. The relevant PAYE balancing statement (Form P21) will issue to the taxpayer in the coming days.

Bernard Durkan (Kildare North, Fine Gael)
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Question 169: To ask the Tánaiste and Minister for Finance when VAT exemption status will be awarded to a club (details supplied); and if he will make a statement on the matter. [17113/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The position is that the provision of facilities for taking part in sporting and physical education activities, and services closely related thereto, provided by non-profit making organisations are exempt from VAT under the First Schedule to the Value Added Tax Act 1972 (as amended). I am informed by the Revenue Commissioners that if the club in question fulfils the appropriate criteria, the services supplied are exempt from VAT. In this regard, there is no specific requirement to apply for the exemption.