Dáil Éireann Debate, Tuesday - 7 March 2006
277 Mr. Kenny asked the Minister for Finance the number of people availing of single person's tax credit, married person's tax credit, widowed person's tax credit, in year of bereavement, qualifying for one parent family credit, home carer’s tax credit, PAYE tax credit, age tax credit, single, widowed and married for the tax years 2002, 2003, 2004 and 2005; and if he will make a statement on the matter. [9258/06]
View answerI am informed by the Revenue Commissioners that figures for the numbers of income earners availing of the tax credits mentioned by the Deputy are set out in the following table to the extent to which they are available. The numbers given in this table for the years 2003 onwards are provisional and are subject to revision. The figures for the number of tax credits for widowed persons in the year of bereavement and aged persons will be available shortly for 2003 when ongoing processing work is complete.
The figures in the table relate to the numbers of income earners in a position to absorb each tax credit either partly or fully, but do not include the numbers of qualifying claimants who, because of the operation of other deductions and reliefs, have their taxable income reduced to nil or have their tax liability reduced to nil by the impact of other tax credits. Claimants for the age credit, whose tax liability has been reduced to nil by the operation of the personal or employee credits or both together, will not be included in the numbers shown for the age credit. The figures for numbers of income earners have been rounded to the nearest 50. It should 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.
|
Year |
2002 |
2003 |
2004 |
2005 |
|
Tax credit |
Numbers |
Numbers |
Numbers |
Numbers |
|
Single Persons |
1,169,600 |
1,213,600 |
1,257,900 |
1,282,200 |
|
Married Persons |
629,400 |
623,300 |
637,500 |
654,300 |
|
Widowed Person |
72,950 |
73,700 |
74,950 |
76,000 |
|
One parent family |
102,700 |
104,700 |
107,900 |
110,150 |
|
Home carer |
100,850 |
104,200 |
104,000 |
104,100 |
|
Employee (PAYE) |
1,257,800 |
1,309,350 |
1,378,150 |
1,413,200 |
|
Widowed person in year of bereavement |
4,000 |
Not available |
Not available |
Not available |
|
Age (single) |
14,000 |
Not available |
Not available |
Not available |
|
Age (widowed) |
22,200 |
Not available |
Not available |
Not available |
|
Age (married) |
31,900 |
Not available |
Not available |
Not available |
278 Mr. Kenny asked the Minister for Finance the number of claimants for rent relief for private rented accommodation for single people under 55 years of age, over 55 years of age, widowed under 55 years of age, widowed over 55 years of age, married under 55 years of age and married over 55 years of age for the tax years 2002, 2003, 2004 and 2005; and if he will make a statement on the matter. [9259/06]
View answerI am informed by the Revenue Commissioners that the most recent year for which complete information on numbers of claimants for tax relief on rent paid in private tenancies is for the income tax year 2002. The information requested by the Deputy in so far as it is available is included in the following table. Preliminary figures for 2003 indicate that the numbers of claimants for the tax relief in that year, and the corresponding distribution by age and marital status, is of a similar order.
|
Over 55 |
Under 55 |
|
|
Single |
1,117 |
83,913 |
|
Widowed |
400 |
212 |
|
Married |
504 |
11,244 |
|
Total |
2,021 |
95,369 |
279 Mr. Haughey asked the Minister for Finance if a private college (details supplied) is approved by the national college of education awards for the purpose of obtaining tax relief on third level education fees; and if he will make a statement on the matter. [9383/06]
View answerI am informed by the Revenue Commissioners that under the relevant legislation the approval of colleges for the purposes of obtaining tax relief on third level education fees is granted by the Minister for Education and Science, with the consent of the Minister for Finance. I am further informed that the college mentioned in the details supplied is not an approved college for the purposes of obtaining tax relief. Applications for approval of colleges for the purposes of obtaining tax relief on third level education fees should be sent by the relevant college to the Department of Education and Science, Student Support Services, Portlaoise Road, Tullamore, County Offaly.
