Áine Brady (Kildare North, Fianna Fail)
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Question 92: To ask the Minister for Finance if a person (details supplied) in County Kildare is liable for the car parking levy announced in Budget 2009 in view of the fact that their car is required to be at their place of work; and if he will make a statement on the matter. [4055/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Full details of the car parking levy are made available by the Office of the Revenue Commissioners on their website, however I would point out that an employee will be liable to the levy where:

he or she has an entitlement to use a parking space for the parking of a vehicle covered by the levy (this would include a company car);

the parking space is provided directly or indirectly by the employer, and

the parking space is located in an area designated as being covered by the levy. Designated areas will be decided after an appropriate consultation process but will be within the administrative areas of the relevant City Councils.

Róisín Shortall (Dublin North West, Labour)
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Question 93: To ask the Minister for Finance if he will clarify it is correct that the 1% income levy is applied to a person who is not resident here but receives a pension payment from an insurance company based here; and if he will make a statement on the matter. [4081/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The general position is that non-governmental pensions and other similar remuneration paid in consideration of past employment to a resident of a country with which we have a double taxation agreement would be taxable in that country only. If the Deputy wishes to provide further details on an individual case, I will arrange for my officials to examine the matter.

Ciarán Lynch (Cork South Central, Labour)
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Question 94: To ask the Minister for Finance if he will provide an interpretation of the rules regarding income levy as they apply to persons (details supplied); and if he will make a statement on the matter. [4089/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The position is that there is an exemption from the income levy for any person who is aged 65 years or over whose income for a year does not exceed €20,000. Where the individual is married and the joint income of the couple for the year is less than €40,000, then a joint exemption of up to €40,000 applies. In addition, an exemption from the income levy also applies for persons who are in receipt of a full medical card. It would appear from the information available to Revenue that one of the individuals whose details have been supplied is aged over 65 years and as such may be able to avail of the exemption provided for in legislation, subject to their personal income being less than the exemption threshold of €20,000, or where the individual is married, to the joint exemption of €40,000.

If no exemption applies, the income levy is charged, on an individual basis, where an individual's aggregate income exceeds €18,304, at the rate of 1 per cent in respect of aggregate income up to a limit of €100,100, with a rate of 2 per cent applying to income in excess of that ceiling but not greater than €250,120, and a rate of 3 per cent applying on the balance.

Bernard Durkan (Kildare North, Fine Gael)
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Question 95: 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. [4099/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I have been advised by the Revenue Commissioners that a P21 for 2007 was processed on 23 January 2009. As it appears that this review was not received by the taxpayer a review was again initiated on 2 February 2009. Due to the number of reviews being carried out at present there is a delay of a few days in processing and a P21 will issue shortly.

In relation to the year 2008 I have been advised that Revenue wrote to the person concerned on 3 February 2009 requesting a P60 in relation to the issue of Form P21.

Bernard Durkan (Kildare North, Fine Gael)
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Question 96: To ask the Minister for Finance if and when a P45 will issue in the case of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [4100/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I have been advised by the Revenue Commissioners that it is the responsibility of the Employer to issue Form P45 on cessation of an employment. On 3rd February 2009, Revenue issued to the taxpayer details of pay, tax deducted etc from the Form P35, which was submitted by the employer for the year 2008.