Written Answers. - Tax-Free Allowance.

51.

asked the Minister for Finance (a) the gross cost and (b) the net cost of increasing the tax-free allowance by £2,000 for sales and marketing personnel engaged abroad for more than 100 days (i) in 1986 and (ii) in a full year.

Statistics are not recorded in such a manner as would enable the information requested by the Deputy to be provided. Such information could not be obtained without undertaking an inquiry which could be carried out only at a disproportionate cost.