Richard Bruton (Dublin North Central, Fine Gael)
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Question 75: To ask the Tánaiste and Minister for Finance when he will publish the distribution of the benefits of pension tax relief across the different income cohorts; and if he will make a statement on the matter. [19160/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the only relevant information available is in respect of income tax relief allowed for contributions to Retirement Annuity Contracts for the income tax year 2003, which are available to the self-employed and to employees not in occupational pension schemes. A distribution by income ranges of the number of cases, amount of deduction and reduction in tax for tax relief for Retirement Annuity Contracts is contained in the table that follows this reply. The information is based on income returns on Revenue records at the time the data were compiled for analytical purposes, representing about 98% of all returns expected. A married couple who has elected or has deemed to have elected for joint assessment is counted as one tax unit. It is not possible to provide corresponding figures in regard to the take-up of the tax relief for pension contributions by employers and employees to occupational pension schemes as the relevant data are not captured in such a way as to make this possible. Provisions were included in Finance Act 2004 with a view to improving data quality and transparency without overburdening taxpayers or employers. The Act includes provisions that require employers to provide data on superannuation contributions in the P35 form to be filed by employers from 2006 on. These changes should yield additional information regarding the overall cost of tax relief for pension contributions but as the returns are aggregated at employer level they will not provide a precise basis for measuring the potential impact on the Exchequer of proposals for changes at individual level or enable a distribution of pension tax relief across the different income cohorts to be provided.

Jan O'Sullivan (Limerick East, Labour)
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Question 76: To ask the Tánaiste and Minister for Finance if Ireland has sought a continuation of derogations set out in annexes 2 and 3 arising from Article 18(1) of the taxation of energy products directive to maintain the reduced rate of excise duty for school transport services; and if he will make a statement on the matter. [19180/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The 2003 EU Energy Tax Directive incorporated special derogations which allowed specific excise duty reliefs to be applied in a number of Member States. In the Irish context, these derogations allowed for reduced excise rates to apply to fuel used for public transport services which includes school transport services. While these derogations expired on 31 December 2006, Ireland, along with other Member States, sought retention of its derogations beyond that date. However, the European Commission, who are the deciding authority, have to date refused all such requests. The Commission maintain that, in keeping with the EU Energy Tax Directive, Member States must apply at least the EU minimum rates of excise on fuels in such circumstances and that any further favourable excise treatment is not allowable. In the circumstances it is intended to explore, in conjunction with the relevant Departments, alternative non-tax support mechanisms that could be put in place where appropriate to maintain the assistance currently being provided subject of course to compatibility with EU State Aid requirements. In the interim the reduced rates applicable to fuel used in school transport services will be maintained.