James Bannon (Longford-Westmeath, Fine Gael)
Link to this: Individually | In context

Question 171: To ask the Tánaiste and Minister for Finance the reason a person (details supplied) in County Longford was not granted tax relief on a contribution to a PRSA which has been refused on a technicality, as the contribution was made before the deadline but the building society was unable to provide a receipt as their printer was broken, resulting in same not being submitted to the tax office before the 31 October 2007 deadline; and if he will make a statement on the matter. [11246/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
Link to this: Individually | In context

I am advised by the Revenue Commissioners that in order for tax relief on contributions to a Personal Retirement Savings Account (PRSA) to be given in a previous tax year a claim by the taxpayer must be made on or before the relevant return filing date for that previous tax year. This claim may be made without the immediate production of the relevant certificate from the PRSA provider.

In this case, the person in question sought to claim tax relief for 2006 in respect of a PRSA contribution of €15,000 paid on 30 October 2007. The closing date for such an election was 31 October 2007 (the filing date for 2006) but this person's election is recorded as received by Revenue on 8 January 2008. Accordingly, the requested tax relief for 2006 cannot be given. Subject to the normal qualifying conditions, tax relief would appear to be available for the 2007 tax year on €14,299 (being 20% of declared income) and the balance of €701 may be carried forward and treated as a qualifying contribution for the next year, and where necessary, for succeeding years.

Olivia Mitchell (Dublin South, Fine Gael)
Link to this: Individually | In context

Question 172: To ask the Tánaiste and Minister for Finance the steps he has taken, or proposes, to ensure money taken on his behalf by airlines is returned if the tax is not incurred due to cancellation; and if he will make a statement on the matter. [11277/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
Link to this: Individually | In context

Since the £5 travel tax was abolished in Budget 2000 there have been no Irish Government taxes levied on flights into, out of or within Ireland.

I understand that the National Consumer Agency is currently pursuing the issue of airline-generated charges and other such fees directly with a number of airline companies.