Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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Question 179: To ask the Minister for Finance if his attention has been drawn to the fact that the Revenue Commissioners differentiate between invalidity and incapacitation for the purposes of exempting a citizen from DIRT tax, but will not explain the reason for same. [46182/08]

Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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Question 180: To ask the Minister for Finance the illnesses which qualify a taxpayer to be exempted from DIRT tax on the basis of incapacitation; and if he will make a statement on the matter. [46183/08]

Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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Question 181: To ask the Minister for Finance if his attention has been drawn to the case of a person (details supplied) in Dublin 6 who is not regarded as being an invalid for the purposes of DIRT exemption. [46184/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 179 to 181, inclusive, together.

I have been informed by the Revenue Commissioners that an individual may claim a repayment of DIRT where the individual is not liable to pay income tax by reason of the level of his or her income; and either:

(a) he or she is over 65; or

(b) if under 65, is permanently incapacitated by reason of physical or mental infirmity from maintaining himself/herself.

It is not possible for legislation to prescribe a full list of injuries, infirmities or disabilities which would render an individual incapacitated from maintaining himself or herself.

In the case to which the details supplied refers, I understand that the individual is under 65 years of age and is not otherwise liable to income tax and the question to be addressed is whether he is permanently incapacitated by reason of physical or mental infirmity from maintaining himself. I have been further informed by the Revenue Commissioners that this case has been re-examined by a senior officer who has also taken the view that the individual in respect of whom the particulars delivered refers is not permanently incapacitated by reason of physical or mental infirmity from maintaining himself/herself. This being the case, the individual is not, until he reaches 65 years of age, entitled to a repayment of DIRT. Individuals who disagree with determinations of Revenue officials may either request an internal review in relation to any aspect of the way in which case was handled, or make an appeal under statutory provisions to the Appeal Commissioners.

Bernard Durkan (Kildare North, Fine Gael)
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Question 182: To ask the Minister for Finance when a P21 will issue to a person (details supplied) in County Kildare; and if he will make a statement on the matter. [46206/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I have been advised by the Revenue Commissioners that a Form 12 was received from the taxpayer on 11 December 2008. This return will be processed within the next few days and a P21 should issue in the first week of January 2009.