Bernard Durkan (Kildare North, Fine Gael)
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Question 116: To ask the Minister for Finance if and when tax relief at source will be made available in the case of a person (details supplied) in County Westmeath; and if he will make a statement on the matter. [27664/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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This is a matter for the Revenue Commissioners who are responsible for the administration of mortgage interest relief through the tax relief at source (TRS) system.

I am advised by the Revenue Commissioners that the person in question is currently receiving payment of the relief through the TRS system each month in respect of his mortgage repayments. Payment of mortgage interest relief due for a part of 2009 was not paid as the Revenue Commissioners were awaiting information from the person concerned to confirm continued entitlement to mortgage interest relief after the scheme was amended in the Finance Act 2009. Having now established the person's entitlement to relief for this period, payment will be made into the person's nominated back account shortly.

Joan Burton (Dublin West, Labour)
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Question 117: To ask the Minister for Finance the reason for charging VAT on the carbon levy; and if he will make a statement on the matter. [27710/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that in accordance with section 10(1) of the Value-Added Tax Act 1972 (as amended), the amount on which Value-Added Tax is chargeable is the total consideration receivable by the supplier, "including all taxes, commissions, costs and charges whatsoever" but not including the Value-Added Tax itself.

VAT is an EU-wide tax and Irish VAT law must comply with the EU VAT Directives. Article 78 of EU Council Directive 2006/112/EC provides that the taxable amount shall include "taxes, duties, levies and charges, excluding the VAT itself".

Accordingly, it is correct to include any carbon tax element of a utility bill in the amount on which VAT is chargeable. The same situation applies in the case of other excises, including for example excises on petrol, auto-diesel, tobacco and alcohol products.

Guidance in relation to the VAT treatment of the total consideration receivable by a supplier is set out in the VAT Guide. This publication is available on the Revenue website at www.revenue.ie.