Terence Flanagan (Dublin North East, Fine Gael)
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Question 139: To ask the Minister for Finance the reason a person (details supplied) in Dublin 13 is not receiving mortgage interest relief; and if he will make a statement on the matter. [29385/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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This is a matter for the Revenue Commissioners. I am advised by the Revenue Commissioners that the mortgage holder in question has been in receipt of mortgage interest relief since 2006 as a first-time buyer and will continue to be entitled to claim mortgage interest relief until the end of 2012.

I am also advised that the mortgage interest relief in this instance is on a joint mortgage where there is a combination of first and non-first-time buyers.

In order to implement the change to the mortgage interest relief rules announced in the recent Budget, the joint interest ceiling used to calculate the entitlement was reduced from €13,000 to €11,000 (this is a combination of the maximum €10,000 interest ceiling in respect of the first-time buyer and €1,000 interest ceiling in respect of the non first time buyer, the latter being the amount eligible for relief as a proportion of the maximum interest ceiling of €3,000 available prior to the Supplementary Budget change). As a result the mortgage holders may have noticed a reduction in the relief now being paid.

At present the Revenue Commissioners are reviewing all entitlements to mortgage interest relief where a combination of first and non-first time buyers are party to a mortgage and an absence of adequate information exists to determine the exact amount of relief due. Any unpaid relief identified from this review will be granted where there continues to be entitlement.

Bernard Durkan (Kildare North, Fine Gael)
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Question 140: To ask the Minister for Finance when it is expected that the tax issue in the case of a person (details supplied) in County Kildare will be resolved; the reason it has taken so long to conclude matters; the further reason it has not been determined as to whether their employer deducted emergency tax in this case; if he will expedite the process in order to calculate the level of refund in this case if the employer has provided the information sought by the Revenue Commissioners; and if he will make a statement on the matter. [29487/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I have been advised by the Revenue Commissioners that the matter is still ongoing as the issues involved are complex and the person concerned has not to date provided proof that tax was deducted from the payments made to him.

The nature or status of Revenue's enquiries into the tax affairs of other parties is confidential. Therefore it not possible to make any comment on the position concerning the other party referred to above.