Michael McGrath (Cork South Central, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

257. To ask the Minister for Finance if his Department has estimated the number of persons who are entitled to the Home Carer tax credit, but who have not applied for it; how awareness of the tax credit can be increased; and if he will make a statement on the matter. [36604/15]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

The Home Carer Tax Credit may be claimed by a married couple or civil partners where one spouse or civil partner (the 'Home Carer') cares for one or more 'dependent persons'.

I am advised by Revenue that ordinarily a claim for the credit must be made by the individual, either by claiming it on-line using Revenue's PAYE Anytime service, or by completing a claim form or in the person's annual tax return.  However in the case of PAYE taxpayers, Revenue has, for a number of years, taken steps to automatically allow the credit without the person having to make a claim, wherever possible. For example, Revenue uses data it receives from the Department of Social Protection in relation to child benefit, together with other data from Revenue's own records, to automatically grant the credit each year.  In 2015, I am advised that Revenue gave the relief automatically to approximately 81,000 taxpayers on this basis.  Revenue also pre-populates the annual tax returns of self-assessed taxpayers with the Home Carer Tax Credit where it was claimed in the previous year. As regards the increase in the Home Carer Tax Credit announced by me in last week's Budget, this information is included Revenue's Summary Budget leaflet published on its website.

I am further advised by Revenue that it has no information in relation to numbers of cases who have not applied for the credit. However, a wide range of statistical information is available on the Revenue Statistics webpage at . There is a section of that webpage dedicated to Tax Expenditures at , where the table titled "Costs of Tax Expenditures (Credits, Allowances and Reliefs)" includes information in relation to the numbers availing of, and costs of the credit.  The most recent figures relate to 2013 and updates will be published in due course.

Charlie McConalogue (Donegal North East, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

261. To ask the Minister for Finance his plans to introduce grant assistance or tax credit measures to assist owner-occupiers to fund fire safety repairs in apartment blocks; and if he will make a statement on the matter. [35958/15]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

As the Deputy may be aware, I have announced an extension to the Home Renovation Incentive (HRI) for a further year until 31 December 2016. The incentive provides tax relief for homeowners by way of a tax credit at 13.5% of qualifying expenditure incurred on repair, renovation or improvement work carried out on a principal private residence. Qualifying expenditure is that which is subject to the 13.5% VAT rate. The work must cost a minimum of €5,000 (inclusive of VAT) which would attract a credit of €595.  Where the cost of the work exceeds €30,000 (exclusive of VAT) a maximum credit of €4,050 will apply. The credit is payable over the two years following the year in which the work is carried out. This credit is available for works done to a principal primary residence, but would not apply to works carried out in a communal area in an apartment block, which would generally be covered by management fees payable by the owner occupiers.

Grant assistance is a matter for my colleague, the Minister for Environment, Community and Local Government.