Finian McGrath (Dublin North Central, Independent)
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Question 212: To ask the Minister for Finance if he will support a matter (details supplied). [39336/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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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. Nursing home expenses will be standard rated from 1 January 2010.

Michael Ring (Mayo, Fine Gael)
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Question 213: To ask the Minister for Finance when the tax exemption status for artists was introduced; and the details of this provision. [39342/08]

Michael Ring (Mayo, Fine Gael)
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Question 214: To ask the Minister for Finance the number of artists annually who have availed of the tax exemption scheme each year since the scheme was introduced. [39343/08]

Michael Ring (Mayo, Fine Gael)
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Question 215: To ask the Minister for Finance the amount of money foregone by the Revenue Commissioners annually on the tax exemption scheme for artists since the scheme was introduced. [39344/08]

Michael Ring (Mayo, Fine Gael)
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Question 216: To ask the Minister for Finance the top ten recipients of the tax exemption scheme for artists in each of the past ten years; and the amount of tax waivered in each case. [39345/08]

Michael Ring (Mayo, Fine Gael)
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Question 217: To ask the Minister for Finance the estimated amount of tax to be waivered in 2008 under the tax exemption scheme for artists. [39347/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 213 to 217, inclusive, together.

The artists tax exemption was introduced in 1969 to help create an environment in Ireland in which the arts could flourish and to encourage artists living abroad to come and live in Ireland. Under the scheme, income earned by artists, writers, composers and sculptors from the sale of their work (books and other writings, plays, musical compositions, paintings and sculptures) is exempt from tax in Ireland in certain circumstances. The exemption is only available to individuals who are resident or ordinarily resident and domiciled here for tax purposes and not resident elsewhere. The exemption is one of the reliefs covered by the restriction on the use of tax reliefs which took effect from 1 January 2007.

With regard to annual figures on the number of artists who have availed of the exemption and the amount of tax foregone, the relevant available information relates to income tax returns filed for the income tax years 1994/1995 to 2005, the latest year for which the relevant detailed information is available, and is set out in the following table. I am informed by the Revenue Commissioners that returns of the relevant tax exempt income were not captured in such a way as to provide a basis for compiling the information sought by the Deputy for tax years prior to 1994/95.

With regard to the top ten recipients of the exemption in each of the past ten years, I am informed by the Revenue Commissioners that their obligation to observe confidentiality for taxpayers and small groups of taxpayers precludes them from providing the information requested. Finally, projections for income tax receipts are based on assumed movements in macroeconomic parameters and not by reference to the costs of individual tax reliefs. Accordingly, I am not in a position to provide the data requested by the Deputy for 2008 in respect of the exemption.

Róisín Shortall (Dublin North West, Labour)
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Question 218: To ask the Minister for Finance if the proposed 1% levy, announced in budget 2009, will be applied to United Kingdom DSS pensions paid in to persons resident here; and if he will make a statement on the matter. [39464/08]

Seán Ardagh (Dublin South Central, Fianna Fail)
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Question 227: To ask the Minister for Finance if State pensions receivable from other EU states will be exempted from the new 1% levy, similar to State pensions of this State; and if he will make a statement on the matter. [39586/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 218 and 227 together.

The position is that the income levy will be applied to gross income except social welfare payments and contributory and non-contributory social welfare pensions. It is also proposed to exempt those on low incomes from the income levy. Full details on the levy will be set out in the forthcoming Finance Bill.