Mick Wallace (Wexford, Independent)
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110. To ask the Minister for Finance his plans to remove the 23% value added tax rate on school uniforms, which represents an additional burden on already financially pressed parents; and if he will make a statement on the matter. [27397/15]

Michael Noonan (Limerick City, Fine Gael)
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The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. In this regard, the rate of VAT that applies to a particular good or service is determined by the nature of the good or service, and not by the status of the customer.

Children's clothing and footwear are subject to the zero rate for children which is defined as the average build of a 10 year old in the VAT Consolidation Act 2010. The zero rating applies according to the following criteria: all children's clothing of sizes up to and including 32" chest or 26" waist; and, children's footwear up to and including size 5½ (38 continental or equivalent).

Under the EU VAT Directive, Member States may retain the zero rates on goods and services which were in place on 1 January 1991, but cannot extend the zero rate to new goods and services. As school uniforms for people over 10 years of age were not subject to the zero rate on 1 January 1991, it is not possible to apply the zero rate to these uniforms now.

In addition, Member States may apply a reduced VAT rate to those goods and services which are listed under Annex III of the EU VAT Directive. As clothes and shoes are not listed under this Annex the reduced rate cannot be applied to the supply of school uniforms. Therefore the only rate of VAT that can apply to the supply of school uniforms for children over 10 years of age is the standard VAT rate of 23%.

Peter Mathews (Dublin South, Independent)
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111. To ask the Minister for Finance if he will consider tax breaks and reliefs for landlords renting properties to third level students as an incentive and an attempt to alleviate the current renting crises for students; and if he will make a statement on the matter. [27503/15]

Michael Noonan (Limerick City, Fine Gael)
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I have no plans to introduce an incentive along the lines suggested by the Deputy. The Deputy will appreciate that tax reliefs and exemptions have costs which have to be paid for and their introduction must be considered only where there is a clear economic and social policy need to be addressed. 

As the Deputy will appreciate, I receive numerous requests for the introduction of new tax reliefs and the extension of existing ones. He will also appreciate that I must be mindful of the public finances and the many demands on the Exchequer. Tax reliefs, no matter how worthwhile in themselves, reduce the tax base and make general reform of the tax system that much more difficult.

Mattie McGrath (Tipperary South, Independent)
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112. To ask the Minister for Finance if he will investigate and clarify a matter (details supplied) regarding Muintir na Tíre; and if he will make a statement on the matter. [26986/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that having regard to the provisions of Section 851A of the Taxes Consolidation Act 1997, whereby they are obliged to treat taxpayer information confidentially, they are precluded from providing the information requested by the Deputy.

Where an employee has specific concerns about the return to Revenue, by their employer, of PAYE/PRSI deductions from his or her salary, then he or she should contact their local Revenue District.