Terence Flanagan (Dublin North East, Fine Gael)
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Question 92: To ask the Minister for Finance his views on a matter (details supplied) regarding indirect taxes; and if he will make a statement on the matter. [39651/11]

Michael Noonan (Limerick City, Fine Gael)
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The rate of VAT was increased in Budget 2012 by 2 percentage points from 21% to 23% as part of a general package of revenue raising measures to contribute to Exchequer funding. The position is that this Government has also fulfilled its commitment in the Programme for Government to maintain the current rates of income tax together with bands and credits and not to increase the top marginal rate of taxes on income.

Jack Wall (Kildare South, Labour)
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Question 93: To ask the Minister for Finance if a person (details supplied) in County Kildare will be issued with a P21 statement; and if he will make a statement on the matter. [39663/11]

Michael Noonan (Limerick City, Fine Gael)
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I have been advised by the Revenue Commissioners that they have written to the person concerned for details necessary to issue the Balancing Statement (P21) for 2010.