Michael McGrath (Cork South Central, Fianna Fail)
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Question 228: To ask the Minister for Finance if he will respond to a query regarding the calculation of income tax liability (details supplied). [48366/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The position is that neither income levy nor employee PRSI are allowable deductions in arriving at an individual's taxable income for income tax purposes. However, the public sector pension-related deduction is an allowable deduction in arriving at an individual's taxable income for income tax purposes.

Paul Gogarty (Dublin Mid West, Green Party)
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Question 229: To ask the Minister for Finance the reason an increase in general taxation might lead to a reduction in revenues at this point in time; and if he will make a statement on the matter. [48369/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Budget 2009 and last April's Supplementary Budget introduced measures designed to yield around €3.8 billion in additional revenue in 2009. This was a considerable figure, particularly in the context of falling economic growth. A third set of increases in the tax burden over such a short period would have a negative impact on enterprise and on growth prospects in general for 2010. As I outlined in the Budget 2010 Statement in relation to tax increases, a limit had been reached and job creation would be impacted by further increasing the penalty on work and investment.