Written answers

Thursday, 17 June 2010

5:00 pm

Photo of Frank FeighanFrank Feighan (Roscommon-South Leitrim, Fine Gael)
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Question 99: To ask the Minister for Finance when tax relief at source on a mortgage will be granted to a person (details supplied) for the years 2007, 2008 and 2009. [26173/10]

Photo of Brian Lenihan JnrBrian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by Revenue that a claim for relief was first received by them on 2 June 2010. The person in question switched mortgage lender in 2007 but the full entitlement to mortgage interest relief had already been paid for that year so no additional relief is payable for that year. Relief for 2008 and 2009 has been paid into the person's nominated bank account. Arrangements have been made for payment of the relief for the current year at source through the lender in the normal way.

Photo of Noel AhernNoel Ahern (Dublin North West, Fianna Fail)
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Question 100: To ask the Minister for Finance if he will clarify the regulations on VAT exemptions for pensioners in respect of house improvement projects; if the exemption is granted on age grounds of the pensioner or on the medical need of the work carried out; if a VAT exemption can be awarded to a pensioner living alone who had new windows installed as of necessity; and if he will make a statement on the matter. [26214/10]

Photo of Brian Lenihan JnrBrian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that legislation does not provide for an exemption from VAT for pensioners in respect of house improvement projects.

However, Value Added Tax (Refund of Tax) (No 15) Order 1981 does provide for the refund of VAT on qualifying goods that are purchased for the exclusive use of disabled persons suffering a specified degree of disablement.

The age of the applicant is not relevant but to qualify for a refund the applicant must have a specified degree of disablement as defined in the Refund Order.

"Qualifying goods" are goods, which are aids or appliances, including parts and accessories, specially constructed or adapted for use by a disabled person. The provisions of the Order extend to works carried out on homes to adapt them to make them more accessible for disabled persons.

To qualify for a refund under the order an application would have to meet both criteria. In order to ascertain whether a VAT refund applies in the case in question, the person might contact the Revenue Central Repayments Office, TEK II Building, Armagh Road, Monaghan on 047 632100.

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