Jack Wall (Kildare South, Labour)
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Question 106: To ask the Tánaiste and Minister for Finance if a person (details supplied) in County Kildare is entitled to a tax rebate; and if he will make a statement on the matter. [27028/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that the taxpayer retired from his employment on 31 August 2007 following which the taxpayer became entitled to a company pension and a State Pension (Transition). The company has confirmed to the Revenue Commissioners that the taxpayer's lump sum entitlement was paid tax-free on 23 October 2007. The first pension payment (backdated to his retirement date) will be made by the company on 8 November 2007. On that date, the company will make any refund of tax due on account of the adjusted income since retirement.

Barry Andrews (Dún Laoghaire, Fianna Fail)
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Question 107: To ask the Tánaiste and Minister for Finance if there will be tax incentives for owners of electric pedlec bicycles which can be purchased through their employers in order that rural workers and urban workers can avail of the tax break enjoyed by the urban workers who use environmentally friendly transport to travel to work. [27042/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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There are no plans to introduce a scheme of the kind referred to by the Deputy. There is provision in the existing Benefit-in-Kind arrangements to allow an employer to provide an employee with a small benefit to a value not exceeding €250 in any one year without applying PAYE and PRSI to that benefit. If the €250 limit is exceeded in any year the employee must pay tax on the total value of any such benefits.

The purchase by an employer of a bicycle for an employee could be covered by this provision, subject to this €250 limit on the value of such benefits in any tax year.

Jack Wall (Kildare South, Labour)
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Question 108: To ask the Tánaiste and Minister for Finance the reason a person (details supplied) in County Kildare has not received the arrears due to them in relation to emergency payment of PAYE; and if he will make a statement on the matter. [27058/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that the taxpayer paid emergency tax in a former employment, which ceased on 1 July 2007. A new employer would normally make a refund of any tax over deducted in a previous employment following receipt of a cumulative certificate of tax credits. A cumulative certificate has issued in this case but as the taxpayer is on unpaid sick leave at present, the new employer is not in a position to make the necessary refund. In the exceptional circumstances of this case, the Revenue Commissioners have arranged to have the emergency tax repaid to the taxpayer. A notice of the repayment due, together with cheque in settlement, will issue in the coming days.