Ruairi Quinn (Dublin South East, Labour)
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Question 193: To ask the Tánaiste and Minister for Finance the number of companies and individuals who have taken advantage of the tax relief available under section 234 of the Taxes Consolidation Act 1997 in each year from 2002 to 2006; the maximum, minimum, average and median amount of relief granted to companies in each year, without identifying the companies involved; the maximum, minimum, average and median amounts of relief granted to individuals in each year, without identifying the individuals involved; his views on whether this is a useful way of encouraging research and development and the use of intellectual property; and if he will make a statement on the matter. [34061/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that returns of income from patents for years prior to 2004 were not captured in such a way as to provide a basis for compiling the information sought by the Deputy. Patent income was aggregated in the Revenue Commissioners' records with other forms of income and could not be distinguished without conducting an extensive investigation of those records.

The relevant information available is based on returns by individuals and companies of tax exempt income arising from patents for the tax years 2004 and 2005, the latest year available, and is as set out in the table. Because of the Revenue Commissioners' obligation to observe confidentiality in relation to the taxation affairs of taxpayers, figures for the maximum relief claimed by individuals and companies have not been provided due to the very small numbers claiming at that level.

The estimated relief claimed has assumed tax foregone at the 42% rate in the case of individuals and 12.5% in the case of companies. The figures shown correspond to the maximum Exchequer cost in terms of income tax and corporation tax. The tax returns which have been recently filed for 2006 are being processed and information for that year corresponding to that in the above table will not be available until 2008.

The scheme of tax exemption for patent income which has been in place for over 30 years was reviewed last year by external consultants. The consultants report on the scheme is available on my Department's website. The consultants concluded, among other things, that "it is clear that the benefits of the Scheme exceed costs by some margin".

P J Sheehan (Cork South West, Fine Gael)
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Question 194: To ask the Tánaiste and Minister for Finance if a person (details supplied) in County Cork, is due a refund of tax; and if he will make a statement on the matter. [34062/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been informed by the Revenue Commissioners that the taxpayer has been in employment in this country since 2006. To enable Revenue to determine if the taxpayer is entitled to a refund of tax for 2006, a form P60 for that year should be submitted to the following address: Revenue Commissioners, PAYE Mail Centre, PO Box 63, Ennis, Co Clare. No refund will be due for 2007 unless the person has a claim for additional tax credits for that year.