Róisín Shortall (Dublin North West, Labour)
Link to this: Individually | In context

Question 203: To ask the Minister for Finance if he will provide an estimate of the amount reclaimed in tax relief for medical expenses incurred in another EU state in the past three years for which figures are available; and if available, if he will provide a breakdown by MED one and MED two. [11701/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

I am informed by the Revenue Commissioners that details of the tax relief for medical expenses are not captured in such a way as to provide a basis for compiling the estimates of cost sought by the Deputy.

Michael McGrath (Cork South Central, Fianna Fail)
Link to this: Individually | In context

Question 205: To ask the Minister for Finance the position relating to the application of the increased rate of DIRT (details supplied) from 1 January 2009. [11746/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

DIRT is deducted at source by deposit takers — for example, banks, building societies, credit unions, the Post Office Savings Bank — from interest paid or credited on deposits of Irish residents. The rate of tax deducted is determined by the relevant legislation in force at the time the interest is paid or credited. Therefore, the increased DIRT rate of 23% applies to payments including deemed payments made on or after 1 January 2009. As such, the period over which the interest accrued is not relevant for the purposes of applying the tax.