asked the Minister for Finance the annual cost of extending stock relief to all trades or professions.
Written Answers. - Stock Tax Relief.
345.
While statistics relating to income tax and corporation tax are not recorded in such a manner as to enable the information sought by the Deputy to be given, it is estimated that the cost of extending the stock relief provisions to all trades or professions, which do not qualify at present, would be of the order of £12 million in a full year.
346.
asked the Minister for Finance the annual cost of removing the 20 per cent limit on the proportion of profits which may be set off as stock relief.
It is estimated that the cost of removing the 20 per cent limit would be of the order of £13 million in the current year.