Bernard Durkan (Kildare North, Fine Gael)
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Question 57: To ask the Minister for Finance the breakdown of tax free allowances in the case of a person (details supplied) in County Kildare in view of the fact that the person's spouse is not working; and if he will make a statement on the matter. [21640/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I have been advised by the Revenue Commissioners that the taxpayer is entitled to the married personal tax credit of €3,660 and the employee (PAYE) tax credit of €1,830, making a total of €5,490 per annum, with a standard rate cut-off point of €44,400. A certificate of tax credits and standard rate cut-off point issued to the taxpayer on 9 February 2008. The taxpayer, as a married person whose spouse is not employed, may be entitled to claim the home carer's tax credit of €900 provided that his spouse is caring for their child or other dependent persons. An explanatory leaflet and application form issued to the taxpayer on 27 May 2008 to enable him claim this credit, if appropriate.