Bernard J. Durkan
Question:228 Mr. Durkan asked the Minister for Finance the position in relation to the issue of a P45 in the case of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [7936/03]
Written Answers - Tax Code.
I am informed by the Revenue Commissioners that the taxpayer's former employer has issued a P45 for the taxpayer. Part 1 of the P45 has been received in the tax office; parts 2, 3 and 4 were posted to the taxpayer on 10 March 2003.
Barry Andrews
Question:229 Mr. Andrews asked the Minister for Finance if consideration has been given to change the chargeable rate of VAT on the provision of telephone services and other telecommunication services which would be particularly in ease of the elderly; and if he will make a statement on the matter. [8012/03]
In general, VAT law is intended to apply equally to all individuals, irrespective of age, social, cultural or economic status.
Under EU VAT law, where a good or service is now charged at the standard rate of VAT, it is not possible to put it at a reduced rate, except where there is specific provision for such a reduction. This does not apply in the case of telephone services. Accordingly, the standard rate of VAT, currently 21%, applied to telephone services cannot be reduced.
There is a telephone allowance scheme which provides for the payment of the telephone line/equipment rental by the Department of Social and Family Affairs, together with a credit of up to €2.42, plus VAT, towards calls in each two monthly billing period. Individuals aged 70 years or over qualify for the telephone allowance scheme regardless of their income or household composition. Individuals who are aged between 66 and 70 also qualify for the telephone allowance scheme if they are in receipt of a qualifying payment and live alone or with certain excepted persons. Qualifying payments include old age contributory or non-contributory pension, retirement pension, blind pension and widow's/widower's contributory or non-contributory pension.
It should also be noted that budget 2003 provided for the extension of the telephone allowance to nursing home residents aged 70 years and over who have their own telephone line.