Michael Ring (Mayo, Fine Gael)
Link to this: Individually | In context

Question 189: To ask the Minister for Finance if employees who are absent due to maternity leave but are in continuous employment should be liable for the income levy on their maternity benefit payment when it is paid as part of their wages; if the rebate of the levy comes from their employer or the Revenue Commissioners; and if he will make a statement on the matter. [6405/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

The position is that maternity benefit, in common with other social welfare payments, is not subject to the income levy. If income levy has been deducted from the wages of an employee in respect of maternity benefit, the employer may deal with any levy refund arising when the employer is carrying out the end of year reconciliation. For income levy deducted and not refunded by an employer, the employee may make a claim to the Revenue Commissioners for any repayment that may be due.

Michael Ring (Mayo, Fine Gael)
Link to this: Individually | In context

Question 190: To ask the Minister for Finance if an unregistered farmer can make a VAT refund claim in respect of VAT incurred in the construction of a wind turbine, in view of the fact that the structure is set in concrete and therefore does alter the farm; and if he will make a statement on the matter. [6406/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

Farmers who are not registered for VAT are not in the normal course entitled to credit for, or repayment of, VAT incurred by them on their business inputs. The Value-Added Tax (Refund of Tax) (No 25) Order, 1993 provides for refunds to unregistered farmers for tax borne on the "construction, extension, alteration or reconstruction of any building or structure which is designed for use solely or mainly for the purposes of a farming business". However, while the installation of an alternative energy generator may be the construction of a structure, such a structure is not "designed for use solely or mainly for the purposes of a farming business". It is designed rather to generate electricity for wherever required. Consequently, the installation of alternative energy generators does not come within the scope of the VAT refund order.