Arthur Morgan (Louth, Sinn Fein)
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Question 332: To ask the Minister for Finance the number of C2 certificate workers who have registered as unemployed in the last six months. [30663/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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A C2 is a certificate of authorisation issued by the tax office to a sub-contractor who applies for and qualifies for one. C2s generally are valid for two tax years. An individual, partnership or company may qualify for a C2. The tax office can withdraw a C2 at any time.

A sub-contractor who holds a C2 is entitled to receive payments gross (without deduction of Relevant Contracts Tax at 35%) from a principal contractor, subject to the principal contractor applying for and receiving a relevant payment card from the tax office in respect of the contract.

I am advised by the Revenue Commissioners that they would not be made aware of the number of such sub-contractors who have registered as unemployed in the last six months.

Michael Ring (Mayo, Fine Gael)
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Question 334: To ask the Minister for Finance the level of travel tax imposed on persons who travel from here by aeroplane and boat; if this tax is applied to persons travelling via Northern Ireland to other countries; the rate of this tax in respect of each of the past 10 years; the amount collected from this tax in each of the past 10 years; and if he will make a statement on the matter. [30723/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Since the £5 travel tax was abolished in Budget 2000 there have been no Irish Government taxes levied on travel by aeroplane or boat into or out of Ireland.