Pearse Doherty (Donegal South West, Sinn Fein)
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187. To ask the Minister for Finance the revenue that would be raised for the Exchequer if tax credits for a person's earnings were capped at €100,000, and of every €2 earned after €100,000, €1 in tax credits was lost. [31665/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the estimated full year yield to the Exchequer, estimated by reference to 2013 incomes, of restricting the main personal and employee tax credits in the manner mentioned by the deputy would be of the order of €460 million. This estimate is derived from the Revenue tax-forecasting model using actual data for the year 2010 adjusted as necessary for income and employment trends in the interim. It is therefore provisional and likely to be revised.

It should also be noted that a married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit.

Jack Wall (Kildare South, Labour)
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188. To ask the Minister for Finance the position regarding an application for incapacitated child credit in respect of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [31673/13]

Michael Noonan (Limerick City, Fine Gael)
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I have been advised by the Revenue Commissioners that the person’s claim for incapacitated child credit has been processed. A tax credit certificate for 2013 and PAYE Balancing Statement (P21) for 2012, including the credit, issued to the person concerned on 12 April 2013. A PAYE Balancing Statement (P21) for 2011 will issue shortly to include the credit.