Jimmy Deenihan (Kerry North, Fine Gael)
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Question 114: To ask the Minister for Finance if the VAT rebate for tour operators will be reinstated; and if he will make a statement on the matter. [22476/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I assume the Deputy is referring to the VAT Margin Scheme which is being introduced in respect of the services of tour operators from 1 January 2010. To date, the services provided by tour operators have been exempt from VAT in Ireland. Under the Margin Scheme, tour operators will account for VAT on the profit realised on the supply of a travel package and will be entitled to deduct/recover VAT incurred on the overheads associated with delivering their services.

Billy Timmins (Wicklow, Fine Gael)
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Question 115: To ask the Minister for Finance the position in relation to the tax of €10 on every person leaving Ireland; if it will include a group (details supplied) in County Kildare; if in view of the circumstances they will be exempt from this tax; and if he will make a statement on the matter. [22480/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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A part of this Government's response to the current unprecedented fiscal challenges, an air travel tax on passengers departing Irish airports was introduced on and from 30 March 2009. A general rate of €10 per passenger applies, with a lower rate of €2 for shorter journeys. The Finance (No. 2) Act 2008 provides for a number of exemptions from the air travel tax including that a disabled person and a person accompanying the disabled person for the purpose of providing care and assistance are exempt from the tax. I have no plans to extend the exemptions from the air travel tax.

Jack Wall (Kildare South, Labour)
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Question 116: To ask the Minister for Finance the mechanisms available to a person who has issues or problems surrounding the information on their P45 regarding the date of commencement of employment and the date of leaving; the way a person can seek to readdress such an issue; and if he will make a statement on the matter. [22497/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that a correctly completed form P45 is required, under PAYE regulations, to be given by an employer to an employee on cessation of employment. The form P45 is a notification to Revenue that an employee has ceased employment with that employer. The form also contains details of the employee's pay, tax and PRSI contributions from the start of the year to the date of cessation of employment. The P45 will show the date of commencement of that employment if the period of employment commenced since 1st January in the current tax year.

If an employee does not get a form P45 when leaving, or the form is incorrectly completed, he or she should ask the employer for a correct P45 and repeat the request if necessary. If the employer still fails to provide a correct P45, the employee should notify their local Revenue office by telephone, email or in writing that they have failed, after several attempts, to get a correct P45 and stating what the problem is. The matter will then be followed up quickly by Revenue with the employer.