Michael Healy-Rae (Kerry South, Independent)
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Question 117: To ask the Minister for Finance if he will provide an estimate of the amount of tax retained by airline companies on foot of cancelled plane tickets or unfilled seats; if he will have the matter investigated; and if he will make a statement on the matter. [37331/11]

Michael Noonan (Limerick City, Fine Gael)
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Airline companies are liable to air travel tax only in respect of passengers who depart on their flights from relevant Irish airports. If an airline company charges an intending passenger an amount corresponding to the air travel tax that would be payable by the company in respect of that passenger's departure and that person does not make the proposed journey, the question of a refund of the amount involved is a matter between the company and that person. I am advised by the Revenue Commissioners that they would not, therefore, have any information on the amount of money retained by airline companies of foot of cancelled tickets or unfilled seats.