Paul Kehoe (Wexford, Fine Gael)
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Question 216: To ask the Minister for Finance when a company (details supplied) in County Wexford will receive full refund for VAT refunds recently applied for; and if he will make a statement on the matter. [23500/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that in the case of the company referred to, VAT repayments claims for the company are being held pending receipt of satisfactory explanations to queries outstanding. When these are provided the question of whether or not repayments are due will be dealt with.

Paul Kehoe (Wexford, Fine Gael)
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Question 217: To ask the Minister for Finance if a student who prior to starting college was in full time employment and now is in part time employment but not earning enough to pay tax is entitled to claim rent relief for private rented accommodation; if a refund would be made to them; and if he will make a statement on the matter. [23501/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Tax relief is available to an individual in respect of rent paid on a 'residential premises' that, during the period in respect of which the rent is paid, is his or her main residence. Relief is due at the standard rate of income tax(20%) to an individual under 55 years to a maximum limit of €2,000 at 20% for a single person and €4000 at 20% for a married person for the tax year 2008. The relief is double these amounts in the case of persons over 55 years of age.

Rent relief is given by way of a tax credit against an individual's tax liability. However, the tax credit is not available for refund in cases where the individual has no liability to income tax. In this particular instance, as the individual is not currently earning enough to pay income tax, there is no tax refund due in respect of rent relief.