Joe McHugh (Donegal North East, Fine Gael)
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Question 21: To ask the Minister for Finance further to Parliamentary Question No. 67 of 2 December 2010, his views on whether the referenced statutory requirement imposes unfair difficulties on genuine families, including citizens of this State who have lived in Northern Ireland and have now returned to live at home in this jurisdiction; if he will review the statutory instrument; and if he will make a statement on the matter. [46641/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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As outlined in my previous response the vehicle that is the subject of this question was granted a permanent exemption from the payment of VRT in November 2010 under Section 134 (1)(a) of the Finance Act 1992. The exemption was granted to the registered owner of the vehicle and, accordingly, under the conditions detailed in Regulation 4(6) of Statutory Instrument No. 59 of 1993, the registered owner and he alone is permitted to drive the vehicle in the State until November 2011. The decision to grant exemption from payment of VRT carries a certain statutory requirement which must be met in return for the exemption. I do not accept that such requirement imposes any unfair difficulties for any citizen especially given the level of relief being provided. Consequently, I have no plans to review the Statutory Instrument in question.

Andrew Doyle (Wicklow, Fine Gael)
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Question 22: To ask the Minister for Finance the amount the flat rate VAT refund to farmers has cost the Exchequer in each of the past five years, including the current year; if he will provide a breakdown of VAT refunds on capital investments and VAT refunds on goods and services; and if he will make a statement on the matter. [46643/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the cost to the Exchequer of applying the Farmers Flat Rate refund scheme is tentatively estimated as follows:

Year €m

2006 195

2007 209

2008 229

2009 244

2010 180

The figures of aggregated VAT refunds made to VAT unregistered farmers under the VAT (Refund of Tax) (No. 25) Order 1993 in respect of capital investments and certain goods and services for the years 2005 to 2009 inclusive, the latest year for which the information is available, are as follows.

Year €m

2005 32.0

2006 38.7

2007 60.3

2008 156.4

2009 176.6

Statistical data are not available in such a way as to enable a distinction to be made between refunds for capital investments and refunds in relation to goods and services.