Seán Power (Kildare South, Fianna Fail)
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Question 158: To ask the Minister for Finance the reason a C2 certificate has not yet been approved for a person (details supplied) despite providing all the necessary documentation; and if he will make a statement on the matter. [9951/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that, regrettably, due to industrial action by some staff, it is not possible to ascertain the specific details of this case in the time available.

Lucinda Creighton (Dublin South East, Fine Gael)
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Question 159: To ask the Minister for Finance if it is envisaged that cemeteries will be included in the Finance Bill 2010. [10002/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I understand that the Deputy is referring to the issue of VAT and cemeteries. The Revenue Commissioners have confirmed that under the Irish VAT Act the purchase of a burial plot in a cemetery or through an undertaker is taxable at the lower VAT rate of 13.5%. Consequently the supply of burial plots by private cemeteries is currently subject to VAT.

While cemeteries operated by local authorities are currently outside of the scope of VAT, provision is being made in the Finance Bill 2010 to apply VAT to certain local authority services from 1 July 2010. Local authority cemeteries will then become subject to VAT. However, since the local authorities will have an entitlement to recover from Revenue the VAT incurred on their input costs in providing the service, the degree to which the VAT is passed on should be less than the full VAT rate of 13.5%. I will be urging local authorities to take this into account. It is of course a matter for a local authority to determine the overall charge in respect of the services it supplies.

This change is required in response to a ruling by the European Court of Justice on 16 July 2009 under Case C-554/07 which found that Ireland had failed to correctly transpose the EU VAT Directive regarding the application of VAT to services supplied by public bodies including local authorities. In order to comply with the ECJ ruling, it is necessary to make services provided by public bodies including local authorities subject to VAT unless they are otherwise exempted from VAT in accordance with the EU VAT Directive.

Pádraic McCormack (Galway West, Fine Gael)
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Question 160: To ask the Minister for Finance his plans to offer any tax breaks to persons who wish to relocate on a permanent basis from their houses in areas of Galway which were recently flooded. [10009/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I understand that the Department of Environment, Heritage and Local Government does not operate a home relocation scheme to assist households who wish to relocate in the aftermath of a flooding event. I have no plans to introduce such a tax incentive measure.

However, in recognition of the problems faced by people in many areas of the country due to the recent flooding, the Government allocated an initial sum of €10m to fund a Humanitarian Assistance Scheme. The scheme is being administered by the Community Welfare Service of the Health Service Executive on behalf of the Department of Social and Family Affairs.

The scheme, which is means tested, is intended to provide emergency financial assistance to households who are not in a position to meet costs for essential needs in the period immediately following flooding. The scheme covers emergency income support payments to those in need and damage to a person's home and its basic essential contents, such as: carpets, flooring, furniture, household appliances and bedding. Structural damage may also be considered.

I also announced in my Budget speech that in excess of €70 million will be provided over the remainder of 2009 and into 2010 to help those affected by recent flooding and fund work to minimise the risks of future incidents.