Seán Barrett (Dún Laoghaire, Fine Gael)
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Question 190: To ask the Minister for Finance if the proposed travel tax provisions of budget 2009 accords with case law of the European Court of Justice, which routinely condemns any member states' measures that render the exercise of citizens' rights less advantageous; and if he will make a statement on the matter. [38420/08]

Seán Barrett (Dún Laoghaire, Fine Gael)
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Question 191: To ask the Minister for Finance if the proposed €10 travel tax is compatible with EU laws, in particular, Articles 39 and 49, which guarantee the rights of free movement of workers and freedom to receive services in another member state and Article 18, which accords EU citizens the right to move freely within the EU; and if he will make a statement on the matter. [38421/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 190 and 191 together.

In Budget 2009 I announced that an Air Travel Tax will come into force in respect of passengers departing from Irish airports on and from 30 March 2009.

I would draw to the Deputy's attention to the fact that Ireland is not unique in applying a tax to air travel. A number EU Member States already apply a similar tax, for example the UK, France and the Netherlands. In addition, the Belgium Government recently announced its intention to introduce an air travel tax.

Róisín Shortall (Dublin North West, Labour)
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Question 192: To ask the Minister for Finance the reason the decision to postpone the standard rating of tax relief on medical expenses for nursing home expenses to 2010 covers only care institutions which are registered nursing homes; the reason costs associated with patients in a private hospital (details supplied) in Dublin 9 can only claim 20% of tax relief on expenses incurred at the hospital from January 2009 in view of the fact that it is one of the few facilities on the northside of Dublin that can accommodate patients with Alzheimer's. [38428/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The position is that, as indicated in budget 2009, health expenses relief will be granted at the standard rate of tax only from 1 January 2009, with the exception of nursing home expenses which will be standard rated from 1 January 2010.

In relation to the particular institution referred to by the Deputy, I am informed by the Department of Health and Children that this institution is a registered nursing home.

Róisín Shortall (Dublin North West, Labour)
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Question 193: To ask the Minister for Finance the cost to the Exchequer of the relief allowed under section 19 of the Finance Act, 1994 for each year to date in 2008; and the number of people who benefited from this relief for each of these years. [38429/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Section 19 of the Finance Act 1994 (now section 236 of the Taxes Consolidation Act 1997) exempts certain benefits provided to an employee from the benefit in kind charge under Section 118 and from the charge to tax in respect of distributions to participators under Section 436.

The benefit must consist of the loan to the individual of a work of art or a scientific collection beneficially owned by the company in which the individual is an employee or director, and which is available for viewing by the public.

The work of art or scientific collection must be on display and available for viewing by members of the public in a relevant building or relevant garden, as defined in section 482, to which reasonable access is afforded.

As regards the cost of the relief, I am advised by the Revenue Commissioners that they are aware that one taxpayer has applied for and benefited under Section 19 of Finance Act, 1994, since it was introduced and that in accordance with long standing confidentiality arrangements, it would not be appropriate to reveal particulars in relation to an individual taxpayer. The Commissioners have also advised me that under the benefit-in-kind arrangements in place since 1 January 2004 employers are not obliged to make returns in respect of exempt benefit-in-kind. There is therefore no way for them to know how many people have availed of the provision since that date.

Róisín Shortall (Dublin North West, Labour)
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Question 194: To ask the Minister for Finance further to Parliamentary Question No. 82 of 23 October 2008, if he will clarify the expenses which will be deductible in respect of the income levy as it applies to the self-employed; the extent of expenses allowed; if an upper limit will be applied; the guidelines that apply to such deductions; and if he will make a statement on the matter. [38490/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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As outlined to the Deputy in Parliamentary Question No. 82 of 23 October, 2008, expenses directly associated with the performance of the trade i.e., in accordance with the normal principles of commercial accounting, will be deducted from a self-employed persons gross income prior to the calculation of the income levy.

No deduction will be allowed for capital allowances, personal pension contributions or losses carried forward from a previous period.

More detailed provisions, in relation to the collection, recovery, inspection of records, and other provisions required will be set out in the Finance Bill.