Michael McGrath (Cork South Central, Fianna Fail)
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Question 322: To ask the Minister for Finance the number of individual taxpayers and jointly assessed married couples who have claimed tax relief for the payment of service charges in each of the tax years 2006, 2007 and 2008. [38355/09]

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 numbers of claimants for tax relief in relation to service charges is the income tax year 2006. A breakdown of the numbers between married 2 earner couples and other income earners on tax records is as follows:

These figures relate to the number of income earners in a position to absorb the tax relief either partly or fully, but does not include the numbers of qualifying claimants who, because of the operation of other deductions and reliefs, have their taxable income reduced to nil or have their tax liability reduced to nil by the impact of other tax credits. Accordingly, potential claimants for the tax relief for service charges whose tax liability has been reduced to nil in this way are not included in the numbers given in this reply.

Projections for income tax receipts are based on assumed movements in macroeconomic 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 2008.

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

Michael McGrath (Cork South Central, Fianna Fail)
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Question 323: To ask the Minister for Finance the number of individual taxpayers and jointly assessed married couples who have claimed tax relief for health or medical expenses in each of the tax years 2006, 2007 and 2008, and the percentage of total taxpayers that this represents. [38357/09]

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 numbers of claimants for tax relief in relation to health and medical expenses is the income tax year 2006. A breakdown of the numbers between married 2 earner couples and other income earners on tax records is as follows:

These figures relate to the number of income earners in a position to absorb the tax relief either partly or fully, but does not include the numbers of qualifying claimants who, because of the operation of other deductions and reliefs, have their taxable income reduced to nil or have their tax liability reduced to nil by the impact of other tax credits. Accordingly, potential claimants for the tax relief for health and medical expenses, whose tax liability has been reduced to nil in this way, are not included in the numbers given in this reply.

It should be noted that a married couple, which has elected or has been deemed to have elected for joint assessment, is counted as one tax unit.