Written answers

Tuesday, 1 December 2009

12:00 pm

Photo of John DeasyJohn Deasy (Waterford, Fine Gael)
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Question 109: To ask the Minister for Finance the number of persons in receipt of home carer's tax credit; the number of persons in Waterford city and county in receipt of home carer's tax credit; and if he will make a statement on the matter. [44118/09]

Photo of Brian Lenihan JnrBrian Lenihan Jnr (Dublin West, Fianna Fail)
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The most recent year for which final information is available on the numbers of taxpayers availing of the home carer tax credit for the whole country and for Waterford city and county is for the income tax year 2006 and are included in the table below. Provisional estimates available on a preliminary basis for the 2007 income tax year, together with the projected numbers availing in the whole country for 2008 and 2009 are also given.

Home Carer Tax Credit

YearEstimated Numbers
The Whole CountryWaterford City and County
200881,500Not Available
200973,700Not Available

An estimated breakdown of the figures on a geographical basis is available on the basis of "bailiwick", meaning, in this case, the jurisdiction or boundaries within which Revenue Sheriffs, County Registrars or their officers operate for the purposes of enforcement of tax debt. It equates geographically with "county" while also providing separate breakdowns for "city" and "county" in the case of counties Dublin and Cork.

The data relating to the allocation by city or county of PAYE employees should be treated with caution. This is because it has been the practice to associate each employee with the city or county in which his or her employer is registered for PAYE purposes, regardless of the address of the actual workplace or of the individual's home address.

Self-employed persons are associated on the tax record with the address at which the business is located, which may be in a different city or county to the home address. Similarly, companies are associated on the tax record with the county address of the head-office or branch with which contact is established for tax purposes, which may be different to the city or county addresses of other branches.

The figures for 2008 to 2009 are estimates from the Revenue tax forecasting model using actual data for the year 2007, adjusted as necessary to take account of the most recent data available for income and employment trends for the year in question, and are therefore provisional and subject to revision.

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

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


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