Andrew Doyle (Wicklow, Fine Gael)
Link to this: Individually | In context

Question 126: To ask the Minister for Finance if the change in standard rate tax relief on nursing home fees has been implemented for 2010; if he will confirm this rate; and if he will make a statement on the matter. [17995/10]

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

The position is that health expenses relief is granted at the standard rate only, in respect of expenses incurred from 1 January 2009 except for nursing home expenses which continue to be granted at the marginal rate (up to 41%).

It should be noted that the Finance Act 2010 also allows relief at the marginal rate in respect of private contributions made towards the cost of the upkeep of an individual under the Fair Deal Scheme for nursing home care.

Joan Burton (Dublin West, Labour)
Link to this: Individually | In context

Question 127: To ask the Minister for Finance the number of audits carried out by Revenue Commissioner staff on Departments in the years, 2007, 2008, 2009 and to date in 2010 under each of the following headings: employer issues – PAYE-PRSI, value added tax, public service withholding tax, relevant contracts tax; if, in relation to the audits, he will provide an analysis of the results, including the amount of tax, interest and penalties collected; the number of audits in which incorrect operation was discovered but no assessment was entered; the number of audits in which operation was found in order; and if he will make a statement on the matter. [18014/10]

Joan Burton (Dublin West, Labour)
Link to this: Individually | In context

Question 128: To ask the Minister for Finance the number of unprompted voluntary disclosures made by Departments to the Revenue Commissioners in the years, 2007, 2008, 2009 and to date in 2010 under each of the following headings: employer issues – PAYE-PRSI, value added tax, public service withholding tax, relevant contracts tax; if, in relation to these unprompted voluntary disclosures, he will provide a summary of the tax, interest, and penalties collected; and if he will make a statement on the matter. [18015/10]

Joan Burton (Dublin West, Labour)
Link to this: Individually | In context

Question 129: To ask the Minister for Finance the number of audits carried out by Revenue Commissioner staff on units of the Health Service Executive and hospitals or other institutions funded by State in the years, 2007, 2008, 2009 and to date in 2010 under each of the following headings: employer issues – PAYE-PRSI, value added tax, public service withholding tax , relevant contracts tax; if, in relation to the audits, he will provide an analysis of the results, including the amount of tax, interest and penalties collected; the number of audits in which incorrect operation was discovered but no assessment was entered, the number of audits in which operation was found in order; and if he will make a statement on the matter. [18016/10]

Joan Burton (Dublin West, Labour)
Link to this: Individually | In context

Question 130: To ask the Minister for Finance the number of settlements made by the Revenue Commissioners under section 985B, Taxes Consolidation Act 1997 in the years, 2007, 2008 and 2009 with Departments, units of the Health Service Executive and hospitals or other institutions funded by the State; and if he will make a statement on the matter. [18017/10]

Joan Burton (Dublin West, Labour)
Link to this: Individually | In context

Question 131: To ask the Minister for Finance the number of audits carried out by Revenue Commissioner staff on non-commercial semi-State bodies in 2007, 2008, 2009 and to date in 2010 under each of the following headings: employer issues – PAYE-PRSI, value added tax, public service withholding tax, relevant contracts tax, if, in relation to the audits, he will provide an outline of their results; and if he will make a statement on the matter. [18018/10]

Joan Burton (Dublin West, Labour)
Link to this: Individually | In context

Question 132: To ask the Minister for Finance the number of unprompted voluntary disclosures made by non-commercial semi-State bodies to the Revenue Commissioners in the years, 2007, 2008, 2009 and to date in 2010 under each of the following headings: employer issues – PAYE-PRSI, value added tax, public service withholding tax, relevant contracts tax, if in relation to these unprompted voluntary disclosures, he will provide a summary of the tax, interest, and penalties collected; and if he will make a statement on the matter. [18019/10]

Joan Burton (Dublin West, Labour)
Link to this: Individually | In context

Question 133: To ask the Minister for Finance the number of settlements made by the Revenue Commissioners under section 985B, Taxes Consolidation Act 1997 in the years, 2007, 2008 and 2009 with non-commercial semi-State bodies; and if he will make a statement on the matter. [18020/10]

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

I propose to take Questions Nos. 127 to 133, inclusive, together.

I am advised by the Revenue Commissioners that information is not maintained in a manner that would enable replies to be provided to these questions in the level of detail sought by the Deputy.

The Revenue Commissioners maintain sectoral audit records on the basis of an internationally recognised 4 digit NACE Code system. NACE code classifications in tax records are compiled by reference to the primary area of economic activity reported by individual and corporate taxpayers on their own behalf. While the accuracy of the NACE codes on tax records is sufficient to underpin broad sector-based analyses there will undoubtedly be some inaccuracies at individual level. This should be borne in mind when considering the information provided as follows.

There is a very broad range of codes which might encompass the activities comprehended by the questions. Accordingly, the Commissioners have identified the following codes to be the most relevant to the Deputy's questions: 7511 - General (overall) public service activities 7512 - Regulation of the activities of agencies that provide health care, education, cultural services and other social services, excluding social security. 8511 - Hospital activities 8514 - Other human health activities The first two codes cover many Government Departments as well as other Government Agencies.

Furthermore, the Commissioners have advised me that they have attempted to exclude obvious private sector bodies which are also included in those NACE Codes because of the activities they are engaged in. On that basis, the following information may be helpful: