Ned O'Keeffe (Cork East, Fianna Fail)
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Question 195: To ask the Tánaiste and Minister for Finance the tax credits available to a person (details supplied) in County Cork who is caring for a disabled stepson. [17874/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that incapacitated child tax credit can be claimed by a parent for a child who is permanently incapacitated either physically or mentally from maintaining himself or herself and had become so before reaching 21 years of age or finishing full-time education. The term "child" includes stepchild, formally adopted child, informally adopted child or any child of whom the claimant has custody and maintains at his or her own expense. For 2007, the value of the credit is €3,000. The home carer tax credit and health expenses relief may also be available in certain circumstances. Further information may be obtained from the Revenue website www.revenue.ie or by calling the Revenue PAYE Locall service 1890 22 24 25.

Ned O'Keeffe (Cork East, Fianna Fail)
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Question 196: To ask the Tánaiste and Minister for Finance if tax relief can be granted to a person (details supplied) in County Cork for educational costs in view of the fact that they are employed part time and in part-time education. [17875/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that tax relief at the standard rate of tax is available for tuition fees paid for certain full-time and part-time approved undergraduate courses of at least two years duration. Tax relief is also available for tuition fees paid for certain approved training courses in the areas of IT and foreign languages and for fees paid for certain approved postgraduate courses. Details of qualifying courses may be obtained from the Revenue website www.revenue.ie or by calling the Revenue PAYE Local service 1890 22 24 25.

Pat Breen (Clare, Fine Gael)
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Question 197: To ask the Tánaiste and Minister for Finance if parents who avail of private tuition for dyslexic children can avail of taxable allowance in regard to same; and if he will make a statement on the matter. [17937/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The position is that the tax system does not provide relief in respect of private tuition expenses incurred by parents who have children with dyslexia. The general issue of provision for children with special educational needs, including those with dyslexia, was discussed during the Finance Bill 2007 debates in the Dáil. In recent years, the supports available through the direct expenditure system for children with disabilities, including those with dyslexia, have increased significantly.

In 2005, approval was given for the Department of Education and Science to move from individual allocation of resources for children with special needs, on foot of a psychological assessment, to an approach whereby all schools are allocated resources based on a weighted model without the need for individual psychological assessments for the high incidence categories of need, such as dyslexia and mild/borderline-mild general learning disability. In all, it is projected that over €820 million of the 2007 Estimates allocation for the Department of Education and Science will be related to disability and special needs. As with many areas where State support may be required, the question arises as to whether such support may be more effectively provided through the direct expenditure route rather than through the tax system. One advantage of the former mechanism is that the support may be better targeted at those in need, irrespective of family income, whereas support through the tax system can only benefit those whose incomes are high enough to benefit from tax relief.

As I have indicated in response to previous Parliamentary Questions and representations on this issue, I have no plans to extend tax relief to cover expenses for tuition for children with dyslexia.

Jimmy Deenihan (Kerry North, Fine Gael)
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Question 198: To ask the Tánaiste and Minister for Finance when a certificate of discharge from capital acquisitions tax by virtue of section 62(2) of the Capital Acquisitions Tax Consolidated Act 2003 will issue to a person (details supplied) in County Kerry; and if he will make a statement on the matter. [17947/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that the Certificate of discharge from Capital Acquisition Tax issued to the applicant on 25 June 2007. The certificate was forwarded to the person's agents.