Terence Flanagan (Dublin North East, Fine Gael)
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Question 99: To ask the Minister for Finance his views on a matter (details supplied) regarding top slicing relief; and if he will make a statement on the matter. [39903/11]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that a claim for "Top Slicing Relief" for the person concerned has been processed and a cheque for the appropriate amount has been issued. A further claim made in July 2011 for relief on a lump sum received in 2006 has been disallowed. As this claim relates to the year 2006, it is outside the 4-year time limit for the making of claims for repayment of tax, a rule which is expressly prescribed by Section 865 of the Taxes Consolidation Act 1997.

I am also advised by the Commissioners that there is no record of a request for a P21 in 2006.

Billy Kelleher (Cork North Central, Fianna Fail)
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Question 100: To ask the Minister for Finance if the relief for energy efficiency measures to the maximum value of €10,000 announced in budget 2011 will be honoured in 2012 to award credits to members of the public who undertook such work; and if he will make a statement on the matter. [39905/11]

Michael Noonan (Limerick City, Fine Gael)
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Section 13 of Finance Act 2011 provided for income tax relief at the standard rate for expenditure incurred by individuals on a range of works carried out to improve the energy efficiency of residential premises situated in the State. The underpinning legislation for the scheme was subject to Commencement Order. However, that legislation, on review, was found to have flaws and would have required amendment before it could be implemented.

As part of the announcement in the Jobs Initiative, the Government undertook to provide further funding for the grants available under the Better Energy Homes scheme operated by the Sustainable Energy Authority of Ireland (SEAI). Because of these circumstances, I decided to review the requirement for a co-existing tax incentive for similar works and, following this review, I decided not to proceed with the introduction of the tax relief scheme.

It is worth pointing out that it was never envisaged that individuals could qualify for both the grants and the proposed tax relief. Refocusing the funding such that it is provided via the grants scheme clarifies Government support measures for energy efficiency works.