Denis Naughten (Roscommon-South Leitrim, Fine Gael)
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Question 186: To ask the Minister for Finance the number of applicants who received a tax refund on maternity benefit payments in 2007; the value involved; and if he will make a statement on the matter. [33371/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the information requested regarding the number of applicants who received tax refunds on maternity benefit payments in 2007 and their value cannot be provided. This is because the PAYE system does not identify the reason giving rise to a review of an individual's tax liability. It is the outcome of the review that is recorded — for example, whether an overpayment or underpayment of tax arises or whether an additional tax credit or allowance is being granted.

Any individual who wishes to have their tax liability for 2007 reviewed in the context of having received payment of maternity benefit, which is tax free, should submit a claim accordingly to their local Revenue office.

Tommy Broughan (Dublin North East, Labour)
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Question 187: To ask the Minister for Finance the reason the Revenue Commissioners, under the provisions of the Finance Act 2002, can deem a ship as qualifying for inclusion in the scheme popularly known as tonnage tax (details supplied); and if he will make a statement on the matter. [33400/08]

Tommy Broughan (Dublin North East, Labour)
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Question 188: To ask the Minister for Finance the number of ships registered for tonnage tax in view of the fact that his Department has indicated that there are 20 companies with 100 ships registered for tonnage tax and the Department of Transport has indicated that there are 41 commercial ships on the Irish Register of Shipping; and if he will make a statement on the matter. [33401/08]

Michael D Higgins (Galway West, Labour)
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Question 189: To ask the Minister for Finance the way, in view of the fact that Ireland has ratified the relevant sections of the United Nations Convention on the Law of the Sea, which requires that a genuine link exists between the country of registration of a seagoing commercial ship; and that of the beneficial owners, and it is therefore to be presumed that Ireland as a sovereign nation, upholds that principle, it is possible that the Revenue Commissioners can, under the provisions of the Finance Act 2002, deem a ship as qualifying for inclusion in the scheme popularly known as tonnage tax irrespective of where such a ship is registered and that the Revenue Commissioners even allow ships to be included, that are part of the infamous flag of convenience system, where one of the principle characteristics is that there is no genuine link between the beneficial owners of a ship and where it is registered and flagged. [33418/08]

Michael D Higgins (Galway West, Labour)
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Question 194: To ask the Minister for Finance the way it is possible that the Revenue Commissioners can, under the provisions of the Finance Act 2002, deem a ship as qualifying for inclusion in the scheme known as tonnage tax irrespective of where such a ship is registered and that the Revenue Commissioners can allow ships to be included that are part of the flag of convenience system (details supplied). [33631/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 187, 188, 189 and 194 together.

The tonnage tax scheme for shipping companies was provided for in the Finance Act 2002 and introduced in 2003 following the granting of State aid approval by the European Commission. In common with most other EU member states which operate Commission approved tonnage tax schemes, it is not a requirement of the Irish tonnage tax scheme that qualifying ships be registered under the national flag. Accordingly, the number of ships included under the tonnage tax regime would not necessarily correspond with the number of ships listed under the Irish Register of Shipping.

While it is not a condition of the Irish tonnage tax scheme that ships be registered in Ireland, I would point out that a central requirement of the scheme is that seagoing commercial ships are operated under the strategic and commercial management of qualifying shipping companies located in Ireland. In this regard companies qualifying for tonnage tax are required to undertake key management functions in the State in relation to ships included under the scheme thereby providing a clear link between the operation of these ships and their management and control by Irish based companies.