Ned O'Keeffe (Cork East, Fianna Fail)
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Question 88: To ask the Minister for Finance if there is a tax concession available in respect of the payment of toll road charges. [20891/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that, in the calculation of business profits of a trade or profession, a deduction would be available for expenditure incurred on toll road charges where the expense is incurred wholly and exclusively for the purposes of the trade or profession. This treatment is in accordance with the general rule which applies in relation to the calculation of such profits.

From a VAT perspective, where VAT forms part of the charge for a toll road service and the service is used by a taxable person for the purposes of taxable supplies, then the taxable person may claim that VAT as an input credit deduction in his/her VAT return. Again, this treatment is in accordance with the general rule which applies in relation to VAT on qualifying business expenses.

Ned O'Keeffe (Cork East, Fianna Fail)
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Question 89: To ask the Minister for Finance when a tax rebate will be issued to a person (details supplied) in County Limerick. [20892/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I have been advised by the Revenue Commissioners that the tax rebate in question relates to Relevant Contracts Tax that was deducted by a Principal Contractor from the taxpayer referred to by the Deputy. A total of €14,298.02 was deducted in 2008 and €8,115.57 has been refunded. The balance of €6,182.45 is currently being withheld pending clarification on the VAT registration status of the taxpayer for the tax year 2008. This matter is currently being discussed with the taxpayer's tax agent.