Richard Bruton (Dublin North Central, Fine Gael)
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Question 168: To ask the Tánaiste and Minister for Finance when it is expected to issue certificates containing tax credits, standard cut-off points and so on to taxpayers which will incorporate the changes that are made in Budget 2008; and if an initial certificate based on existing 2007 provisions will first be issued at or before the start of the tax year on 1 January 2008. [31190/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I an informed by the Revenue Commissioners that, on the completion of the required computer developments, it is intended to commence by mid January, 2008 the issue of Tax Credit Certificates to employers and employees reflecting any changes that are made in the forthcoming Budget.

In cases where a change in circumstances has been notified to Revenue by a taxpayer, a revised Tax Credit Certificate, based on existing 2007 provisions, will be issued to employers prior to the start of the new tax year on 1 January, 2008. In all other cases the existing certificate will continue to be used by the employer until receipt of the new certificate reflecting any changes made in the Budget. Upon receipt of the new certificate, the employer will make any tax adjustments required, backdated to 1 January 2008.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 169: To ask the Tánaiste and Minister for Finance his latest estimate of the numbers of persons who are claiming a refund or relief (details supplied); and the aggregate value of the tax relief provided. [31191/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the relevant information available which has been compiled on the basis of income tax returns is as follows:

Statistics on the childminding tax exemption, which was introduced by Section 13 of the Finance Act 2006, are not available at this time. Preliminary data derived from 2006 income tax returns filed by self-employed taxpayers via the ROS system should become available from early 2008.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 170: To ask the Tánaiste and Minister for Finance the number of persons in the present tax code who are single, who are married one earner couples, married two earner couples and widowed. [31192/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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It is assumed that what the Deputy requires are the numbers of income earners, both PAYE and self-employed, on the income tax record for the current income tax year. I am advised by the Revenue Commissioners that the information requested is as follows:

Figures in the table are rounded to the nearest hundred.

The figures are estimates from the Revenue tax forecasting model using actual data for the year 2004 adjusted as necessary for income and employment growth and are therefore provisional and likely to be revised.

It should be noted that a married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 171: To ask the Tánaiste and Minister for Finance the number of persons who are claiming the additional personal credit for a one parent family; and the way this number has increased since the year 2000. [31193/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the estimated numbers of income earners availing of the one parent family tax credit from 2000/01 to date are as set out in the following table:

The figures for 2005, 2006 and 2007 are estimates from the Revenue tax forecasting model using actual data for the year 2004 adjusted as necessary for income and employment growth for the years in question and are therefore provisional and subject to revision.

The numbers availing represent income earners who were in a position to absorb at least some of the one parent family tax credit and thereby give rise to an Exchequer cost. They do not include the numbers of potential claimants whose entitlements to other tax credits were sufficient to reduce their liability to tax to nil without reference to the one parent family tax credit. The numbers availing of the credit are rounded to the nearest hundred as appropriate.

The costs and numbers shown as availing of tax reliefs and credits represent income earners who were in a position to absorb at least some of each tax credit or relief and thereby give rise to an Exchequer cost. They do not include the numbers of potential claimants whose entitlements to other tax credits were sufficient to reduce their liability to tax to nil without reference to the home carer's credit.

A married couple which has elected or has been deemed to have elected for joint assessment is counted as one tax unit.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 172: To ask the Tánaiste and Minister for Finance the number of people who are claiming home-carers credit at present. [31194/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I refer the Deputy to the answer I gave to a similar question (PQ 30483/07, Dáil Question 70) which he tabled on 22 November last.