Alan Shatter (Dublin South, Fine Gael)
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Question 187: To ask the Minister for Finance the number of divorced and separated parents who claimed single parent tax credit in each of the years ending 31 December 2005, 2006 and 2007. [46325/08]

Alan Shatter (Dublin South, Fine Gael)
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Question 188: To ask the Minister for Finance the number of fathers of children born to unmarried parents who claimed the single parent tax credit in each of the tax years ending 31 December 2005, 2006 and 2007. [46326/08]

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

I am informed by the Revenue Commissioners that the precise information in relation to the number of fathers of children born to unmarried parents who claimed the single parent tax credit is not available in the format requested. However, information available relating to the number of single males claiming the single parent tax credit for the years 2005, 2006 and 2007 is as follows:

Figures in the tables are rounded to the nearest 50.

It should be noted that widowed males are not included in the figures provided. The numbers availing of the credit represent income earners who were in a position to absorb at least some of the one parent family tax credit and thereby give rise to an Exchequer cost. They do not include the numbers of potential claimants whose entitlements to other tax credits were sufficient to reduce their liability to tax to nil.

The figure for the year 2005 is based on incomes data derived from income tax returns held on Revenue records and have been grossed-up to an overall expected level to adjust for incompleteness in the numbers of returns on record at the time the data was extracted for analytical purposes. For the years 2006 and 2007 the figures are estimates from the Revenue tax forecasting model using actual data for the year 2005 adjusted as necessary for income and employment growth for the year in question and are therefore provisional and subject to revision.

The numbers requested in relation to separated and divorced parents either could not be obtained or could not be obtained without conducting a protracted examination of the Revenue Commissioners' records.

Jack Wall (Kildare South, Labour)
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Question 189: To ask the Minister for Finance the reason a person (details supplied) in County Kildare has not been in receipt of tax credits for home carers tax credit for the past four years; if they are due a tax rebate in respect of same; and if he will make a statement on the matter. [46394/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I have been advised by the Revenue Commissioners that P21s for 2004 to 2007 have been issued to the person concerned. Home carers tax credit has been granted for 2004. For the years 2005, 2006 and 2007, instead of home carers tax credit, the individuals concerned were treated as a married two-earner couple and given the appropriate standard rate band. This tax treatment was more beneficial to the individuals concerned.