Jack Wall (Kildare South, Labour)
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Question 71: To ask the Tánaiste and Minister for Finance the effects that the recent changes in Budget 2008 will have in relation to the division of family farms between a parent and their child; the taxes that will apply to such divisions or the sale of sections of land within either holding; and if he will make a statement on the matter. [4285/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I announced in the Budget that I intended to introduce a new relief from Capital Gains Tax on the dissolution of farm partnerships and details have been included in the Finance Bill that was recently published.

This provides that, on the dissolution of a farm partnership, a gain will not be treated as accruing in respect of a relevant partnership asset and that the asset will be treated as having been acquired at the same time and for the same consideration as when it was originally acquired by the partner subsequently disposing of the asset. There is no distinction between farm partnerships comprised of family members and others.

As the Deputy may have a specific case in mind, he may wish to contact the Revenue Commissioners with full details, to determine the facts in that particular situation.

Brian Hayes (Dublin South West, Fine Gael)
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Question 72: To ask the Tánaiste and Minister for Finance the number of the 420 primary and post primary schools that have been granted charitable tax exemption under Section 207 of the Tax Consolidation Act 1997, that are private fee paying schools; and if he will make a statement on the matter. [4324/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that those primary and post primary schools that have been granted charitable tax exemption under Section 207 of the Taxes Consolidation Act 1997 were granted the exemption on the basis of their charitable objects and purpose. The matter of whether or not they are fee-paying schools was not a consideration.

In the circumstances, the Revenue Commissioners do not differentiate between fee paying and non-fee paying schools in their records and therefore it is not possible to provide the detailed information sought by the Deputy.