Richard Bruton (Dublin North Central, Fine Gael)
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Question 291: To ask the Minister for Finance the arrangements being made by the Revenue Commissioners to allow a pensioner whose individual income exceeds €20,000, but who is eligible for exemption from the new income levy because of the married person's exemption threshold of €40,000, to provide authorisation to the institution issuing their income that would ensure that the levy is not deducted; and if he will make a statement on the matter. [1784/09]

Mary Upton (Dublin South Central, Labour)
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Question 294: To ask the Minister for Finance if, under the new income levy scheme introduced in budget 2009, a married couple of pensionable age have the 1% levy taken after €20,000, the same limit as for a single person, and are then instructed to claim a rebate for the additional €20,000 allowance at the end of the year; the reason the scheme operates in this way; his views on whether this will increase the cost of administering the scheme; and if he will make a statement on the matter. [1818/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 291 and 294 together.

The position is that section 531K(3) of the Taxes Consolidation Act 1997 provides for any income levy deducted from the income of a married person, jointly assessed for tax, where one or both persons are aged 65 years or over, to be repaid after the end of the tax year where the aggregate income of both spouses for the year does not exceed €40,000. The legislation provides for a refund after the end of the year because it would not be possible for either the Revenue Commissioners or an employer or pension provider to know during the course of the year whether or not all of the requirements necessary for the exemption to apply have been met. This would include knowing, for example, if the person or their spouse had turned 65 in the tax year, if they had other income sources and the aggregate income from these sources, if there had been a change in employment circumstances or if there had been a change in marital status during the year.

Revenue would not be in a position to establish many of these matters until after the end of a tax year and hence the need for the legislation to provide for the exemption to apply on the basis of a person making a repayment claim after the end of the tax year. The provision of end of year reviews for this purpose should not give rise to a significant administration cost.

I understand that in the case of the personal exemption of €20,000, the Revenue Commissioners have, on an administrative basis, advised employers and pension providers that they may apply the personal exemption of €20,000 during the course of the year for those persons aged 65 years and over, irrespective of marital status, where it is clear that the person's income for the year from that employment or pension will not exceed €20,000. Where it emerges after the end of the year that this arrangement results in an underpayment of levy Revenue will pursue recovery of the levy underpaid.

Bernard Durkan (Kildare North, Fine Gael)
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Question 292: To ask the Minister for Finance when a P21 statement will issue to a person (details supplied) in County Kildare; and if he will make a statement on the matter. [1786/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I have been advised by the Revenue Commissioners that a P21 for 2007 issued to the person concerned on 22nd January 2009.

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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Question 293: To ask the Minister for Finance the financial allocation for 2009 in respect of grant assistance for listed buildings in all respects including tax breaks available to people who avail of various schemes; if he will quantify the income foregone from the State arising from these measures; and if he will make a statement on the matter. [1800/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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There is no financial allocation in my Department's vote for grant assistance for listed buildings. Neither do the votes of the following offices under the aegis of my Department have such an allocation:

Commission for Pubic Service Appointments;

Office of the Revenue Commissioners;

Public Appointments Service;

State Laboratory;

Valuation Office;

Office of Public Works;

Office of the Appeals Commissioner;

The Office of the Commission for Public Service Appointments.

Section 482 of the Taxes Consolidation Act 1997 provides relief from income tax and corporation tax to the owner/occupier of an approved building in respect of certain expenditure for the repair, maintenance or restoration of that building. In order to qualify the Minister for Environment, Heritage and Local Government must have issued a determination that the building is intrinsically of significant scientific, historical, architectural or aesthetic interest. This is not the same as "listed buildings" per se. In addition, the Revenue Commissioners must be satisfied that reasonable access to the building is provided for the public. In 2005, the most recent year for which figures are available, there were 84 claimant cases at an estimated cost to the Exchequer of €3.3 million.

There is also a tax relief for donations of approved buildings to the Irish Heritage Trust under Section 1003A of the Taxes Consolidation Act 1997. As with Section 482, the Minister for Environment, Heritage and Local Government must issue a determination that the building meets the qualifying conditions set out in Section 1003A(2) of the Act. The relief is limited to 80% of the market value of the property and is subject to a total donation ceiling of €6 million per annum.