Vol. 573 No. 3
265 Mr. P. McGrath asked the Minister for Finance if a tax refund made to a PAYE worker for a particular tax year has the effect of increasing his or her gross income for that year; and if it necessitates the issuing of a revised P60 for that year. [25162/03]
A tax refund made to a PAYE worker for a particular tax year does not have the effect of increasing the taxpayer's gross income for that year or necessitate the issue of a revised P60 for that tax year.
266 Mr. P. McGrath asked the Minister for Finance the tax relief available for a parent who paid for psychological assessments for his or her child; and if similar tax relief is available for professional fees accrued arising from the recommendations of that assessment. [25163/03]
Tax relief under section 469 of the Taxes Consolidation Act 1997 – relief for health expenses – is available to parents for expenditure incurred in respect of qualifying dependants, that is, children, for the services of an educational psychologist. For the purposes of the relief, "educational psychologist" means a person who is entered on a register maintained by the Minister for Education and Science in accordance with guidelines set down by that Minister with the consent of the Minister for Finance.
A taxpayer can claim the relief by completing form MED 1 at the end of the year and sending it to his or her tax office. The relief is given at the highest rate of tax at which the taxpayer is chargeable for the year of the claim. The first €125 of health expenses incurred in any year must be borne by the taxpayer. If the taxpayer is claiming relief for two or more persons, he or she must bear the first €250. The question of whether the cost of further professional fees arising from the recommendations of an assessment by an educational psychologist can be claimed as a health expense depends on the nature of those professional services, and specifically whether they come within the definition of health expenses in section 469. For example, speech and language therapy would qualify, as would the services of a medical practitioner or diagnostic procedures carried out on the advice of a practitioner.
267 Mr. N. O'Keeffe asked the Minister for Finance if the non-issue of a P45 to a person (details supplied) in County Cork will be investigated. [25191/03]
Regulation 20(2) of the Income Tax (Employments) (Consolidated) Regulations 2001 requires an employer to deliver a P45 to an employee on the date that the employment ceases. In this case, I am informed by the Revenue Commissioners that the alleged failure to issue a P45 will be investigated.
268 Mr. N. O'Keeffe asked the Minister for Finance if a person (details supplied) in County Cork is entitled to a tax rebate in view of the fact that his working week has been reduced by two days since August 2003. [25195/03]
I am informed by the Revenue Commissioners that it is not possible to say at this stage whether the taxpayer may be due a rebate. The tax office has been informed that the taxpayer is claiming unemployment benefit for the two days per week that he is not working. His tax credits have been reduced accordingly. The taxpayer's liability for the year will be reviewed as soon as his P60 is available after 31 December 2003, and at that stage any overpayment will be refunded. I am, however, informed that the inspector of taxes is of the opinion, following consultation with the taxpayer's employer, that he is unlikely to be due a rebate. I also understand from the Revenue Commissioners that systematic short-time relief under section 126 of the Taxes Consolidation Act 1997, which would relieve the taxpayer's unemployment benefit of taxation, does not apply in this case.
269 Mr. Coveney asked the Minister for Finance the number of appeals which have been lodged each year against assessment for vehicle registration tax since the introduction of the tax on 1 January 1993 for new and used cars; and the outcome of the appeal in each case by make, model, age, condition, original OMSP and original VRT, and revised OMSP and revised VRT. [25210/03]
I am advised by the Revenue Commissioners that the number of appeals which have been lodged each year against assessment for vehicle registration tax since the introduction of the tax is as set out in the following table:
|
Appeal Year |
Number of Appeals |
|
1993 |
203 |
|
1994 |
306 |
|
1995 |
366 |
|
1996 |
520 |
|
1997 |
525 |
|
1998 |
227 |
|
1999 |
269 |
|
2000 |
199 |
|
2001 |
175 |
|
2002 |
125 |
|
2003 |
159 |
