Denis Naughten (Roscommon-South Leitrim, Fine Gael)
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Question 53: To ask the Tánaiste and Minister for Finance the discussions he has had with the Department of Agriculture, Fisheries and Food regarding the tax implications of the sugar beet diversification payment; and if he will make a statement on the matter. [21324/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The tax treatment of income derived from the payment of diversification aid to former sugar beet growers is a matter for the Revenue Commissioners. I am informed by the Commissioners that based on the information available to them on the current proposals for the payment of such aid the payments will be subject to income tax. My Department has advised the Department of Agriculture, Fisheries and Food of this position.

John Perry (Sligo-North Leitrim, Fine Gael)
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Question 54: To ask the Tánaiste and Minister for Finance if PAYE repayments for years 2005 and 2006 will be awarded to a person (details supplied) in County Sligo; and if he will make a statement on the matter. [21335/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that a repayment for 2005 has been processed for the named person and a cheque will issue shortly. When a return for 2006 is filed, the question of a liability or refund for that year will be examined.

Mary Harney (Dublin Mid West, Progressive Democrats)
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Regulation (EC) 1408/71 provides for the coordination of social security systems, including healthcare, among EU member states, with the aim of ensuring the free movement of persons. It provides, inter alia, that persons who are employed in one member state and residing in another are entitled to receive healthcare provided by the state of residence on behalf of the member state of employment, with the cost to be borne by the member state of employment.

Persons residing in Ireland who are employed in Northern Ireland and who return to Ireland every day or at least once a week are classed as frontier workers under the Regulation. The Regulation entitles such persons to access healthcare in either jurisdiction.

However, the 70% contribution to childcare to which the Deputy refers is not provided by this government. The Deputy will appreciate that queries regarding entitlement to specific payments or other assistance available within Northern Ireland, whether under Regulation (EC) 1408/71 or under UK legislation, are a matter for the authorities in that jurisdiction.