Joe McHugh (Donegal North East, Fine Gael)
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Question 155: To ask the Minister for Finance when the carbon tax on solid fuel will come into effect; the way that this tax will apply; the rate of this tax; and if he will make a statement on the matter. [9922/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I announced on Budget night that the application of carbon tax to coal and commercial peat will be subject to a commencement order to allow a robust mechanism to be put in place to counter the sourcing of coal and peat from Northern Ireland where lower environmental standards apply. I do not propose to introduce the tax on coal and peat until that issue is addressed appropriately and that is why I haven't yet signalled a specific date. However, I understand work has already commenced on this matter within the Department of Environment, Heritage and Local Government.

The actual rates of carbon tax, exclusive of VAT, that will apply to solid fuels are

Coal €39.51 per tonne;

Peat Briquettes €27.50 per tonne;

Milled Peat €13.50 per tonne;

and Other Peat €20.44 per tonne.

These rates are based on a rate of €15 per tonne of carbon emissions.

The details concerning the way in which the tax will apply are set out in Sections 73 to 83 in Finance Bill 2010 (as initiated).

Richard Bruton (Dublin North Central, Fine Gael)
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Question 156: To ask the Minister for Finance if the restriction of tax relief for nursing homes has now been restricted to the standard rate; the date on which that change came into force; if taxpayers are entitled to have this relief credited on a monthly basis instead of waiting until year end. [9929/10]

Joan Burton (Dublin West, Labour)
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Question 175: To ask the Minister for Finance the tax relief regime in respect of nursing home fees; if relief is available at the standard or higher rate from 1 January 2010; if taxpayers claiming this relief are entitled to, upon provision of a letter from the nursing home concerned, receive a tax free allowance certificate so that the relief is receivable at source (details supplied); and if he will make a statement on the matter. [10367/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 156 and 175 together.

Relief for the cost of nursing home fees incurred which form part of a health expense claim continues to be allowed at the individual claimant's marginal rate of tax.

The statutory requirement that relief is to be given by way of repayment after the end of the tax year may be modified in cases of hardship to allow tax relief during the course of the tax year against wages/salaries where particularly large payments arise. The claimant's inspector, having regard to the circumstances of the case, may grant this concessionary treatment and issue an appropriately amended certificate of tax credits and standard rate cut-off point.

All such cases will, of course, be subject to lodgement of an overall end of year claim in the normal way.

Arthur Morgan (Louth, Sinn Fein)
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Question 157: To ask the Minister for Finance if he will carry out a review of a claim by the Revenue Commissioners in respect of a person (details supplied) in County Donegal with particular emphasis on the VAT section and penalty section. [9934/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that this case involves the seizure of a non-State registered motor vehicle owned by a State resident. The vehicle in question was a new means of transport when it was acquired in the UK in June 2008. A new means of transport is defined as a motorised land vehicle which is intended for the transport of persons or goods, which was supplied six months or less after the date of first entry into service, or which has travelled 6000 kilometres or less.

The vehicle's supply and acquisition in June 2008 is defined under Value Added Tax legislation as an intra-Community acquisition of goods on which VAT was chargeable at the date of supply. The date of the transport of the vehicle to Ireland did not affect the charge to VAT in the case in question. However, this tax only became payable at the time the relevant Vehicle Registration Tax liability arose, the non- payment of which resulted in the vehicle's seizure.

The compromise penalties offered for the release of the vehicle in this case are in line with normal administrative practice and are calculated by reference to the amount of VRT and VAT evaded and the length of the time the vehicle has been in the State. Payment of the compromise penalty is in lieu of forfeiture of the vehicle and legal proceedings. The Revenue Commissioners have already reviewed this case in the light of earlier representations and I am advised that they consider the release terms to be proportionate and a further review to be unwarranted.

Under Section 143 of the Finance Act 2001, a person can give notice in writing contesting the liability to forfeiture of anything that has been seized. Revenue considers that correspondence already received in this case constitutes such a notice. In such cases Revenue is legally obliged to initiate civil legal proceedings for the forfeiture and condemnation of the goods in question. In the absence of a settlement being otherwise arrived at, Revenue will initiate these proceedings, in which the court will adjudicate on the validity of the seizure action. The parties contesting the seizure and their legal representatives, if any, will be required to attend and give evidence at any such proceedings.