Róisín Shortall (Dublin North West, Labour)
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Question 187: To ask the Minister for Finance the latest position regarding tax relief for non-reimbursed medical expenses, and in particular, pertaining to nursing home fees; and his proposals in respect of same. [38653/08]

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.

Full details will be included in the forthcoming Finance Bill.

Joan Burton (Dublin West, Labour)
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Question 188: To ask the Minister for Finance if, with respect to the proposed increase in capital gains tax from 20% to 22%, he envisaged an inverse relationship between the rate increase and declarations and receipts accruing from the tax as was purported when the rate was cut from 40% to 20%; and if he will make a statement on the matter. [38850/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The Capital Gains Tax rate is being increased to secure additional funding which is being used to reduce the Stamp Duty on commercial property.

The estimated increased yield is proportionate to overall CGT yield and, as the rate increase is small, it is not anticipated that it will have the "inverse" impact on yield for 2009 envisaged in the question.

Joan Burton (Dublin West, Labour)
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Question 189: To ask the Minister for Finance if he will introduce a separate air travel tax regime for aircraft with fewer than 20 passenger seats, for luxury helicopters or for air freight; and if he will make a statement on the matter. [38851/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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All aircraft with fewer than 20 passenger seats are exempt from the air travel tax. This is one of the practical measures designed to exclude those small aerodromes that exist around the country where it would be administratively difficult to impose or collect the tax. I have no plans to introduce a separate air travel tax regime.

Joan Burton (Dublin West, Labour)
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Question 190: To ask the Minister for Finance if he will exempt IVF treatments from the reduction in tax relief from higher to standard rate relief; and if he will make a statement on the matter. [38852/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The position is that, as announced in the Budget, Health Expenses Relief will be granted at the standard rate only from 1 January 2009, with the exception of nursing home expenses where temporary arrangements will apply. It is not my intention to make any other adjustments.