Olwyn Enright (Laois-Offaly, Fine Gael)
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Question 116: To ask the Minister for Finance the revenue which would be raised from applying income tax to child benefit; and if he will make a statement on the matter. [29901/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The position in relation to Child Benefit is as set out in my Supplementary Budget on 7 April 2009. The Government does not believe that it is fair to pay the same level of benefit irrespective of the level of income of the recipient. In times of scarce resources the Government believes support should be targeted at those most in need. My Department, together with the Department of Social and Family Affairs and the Revenue Commissioners are considering how best to achieve this policy objective. The tax treatment of child benefit is also being considered by the Commission on Taxation. I will be informed by its proposals on this matter.

The saving expected from taxing or means testing child benefit would depend on the scheme selected. However, preliminary analysis would indicate that a yield in the region of €400 million in a full year could be achieved.

James Reilly (Dublin North, Fine Gael)
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Question 117: To ask the Minister for Finance the number of people who have benefited from health expenses relief per annum since 2002; the cost of same; the estimated number who will benefit from health expenses relief in 2009; the cost of same; and if he will make a statement on the matter. [30008/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the most recent year for which final information is available on the cost to the Exchequer, and the numbers of taxpayers availing, of tax relief for health expenses is the income tax year 2006. These figures are contained in the following table. Health Expenses Relief

Projections for income tax receipts are based on assumed movements in macro-economic parameters and not by reference to the costs of individual tax reliefs. Accordingly, I am not in a position to provide the data requested by the Deputy for the years 2007 to 2009 in relation to the above mentioned relief.

The numbers availing represent income earners who were in a position to absorb at least some of the tax relief and thereby give rise to an Exchequer cost. They do not include the numbers of potential claimants whose entitlements to other tax reliefs were sufficient to reduce their liability to tax to nil without reference to the specific relief. The numbers availing are rounded to the nearest thousand as appropriate.

A married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit.