Róisín Shortall (Dublin North West, Labour)
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Question 116: To ask the Minister for Finance the cost to the Exchequer in each of the past five years for which figures are available of the seed capital scheme; and the number of recipients and the amounts provided to the five biggest beneficiaries in each of those years. [21715/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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For the purposes of this reply it is assumed that "recipients" means the investors availing of the tax relief and that "beneficiaries" means the companies benefiting from the investments. On this basis, I am advised by the Revenue Commissioners that the relevant information is contained in the following tables:

Investors availing of Tax Relief

Companies benefiting from investment

*Figures given for the "Amount invested in the 5 biggest benefiting companies" understate the total number of companies in each year that benefited by raising investments at or near the maximum level allowable. In 2004, 11 companies benefited by €2.4m; in 2006, 6 companies benefited by €1.0m and in 2007, 9 companies benefited by €1.6m. In years 2005 and 2008, 5 companies benefited in both years, by the amounts indicated in the table.

Róisín Shortall (Dublin North West, Labour)
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Question 117: To ask the Minister for Finance the cost to the Exchequer in each of the past five years for which figures are available of the business expansion scheme; and the number of recipients and the amounts provided to the five biggest beneficiaries in each of those years. [21716/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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For the purposes of this reply it is assumed that "recipients" means the investors availing of the tax relief and that "beneficiaries" means the companies benefiting from the investments.

On this basis I am advised by the Revenue Commissioners that the relevant information is contained in the following tables:

Investors availing of tax relief

Companies benefiting from investments

*Figures given for the "Amount invested in the 5 biggest benefiting companies" understate the total number of companies in each year that benefited by raising investments at or near the maximum level allowable in each respective year. In 2004, 5 companies benefited by €5.3m; In 2005, 6 companies benefited by €5.3m; In 2006, 7 companies benefited by €7.3m; In 2007, 5 companies benefited by €5.3m and, in 2008, 14 companies benefited by €21.5m.

** A higher company limit applied, until end-2006, in respect of the qualifying trade of the "Construction and Leasing of an Advance Factory Building".

Olivia Mitchell (Dublin South, Fine Gael)
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Question 118: To ask the Minister for Finance if he will confirm that guardian payments made to couples looking after children who are not their own are not liable for tax irrespective of total family income and specifically in the case of persons (details supplied) in Dublin 16; and if he will make a statement on the matter. [21725/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The position is that these payments are not chargeable as income of the guardian who is in receipt of the allowance.

Guardian's Payment (Contributory) and Guardian's Payment (Non-contributory) are regarded as the income of the children. However, if these payments are their sole source of income the children would not have a tax liability.