While the Revenue report referred to by the Deputy was carried out in 2002, I should point out that it related to data for the income tax year 1999-2000.
I am informed by the Revenue Commissioners that a total of nine partnerships involved in multi-storey car parks were examined as part of the top 400 study and that these partnerships generated aggregate losses of €9,725,723. Approximately 90 individuals were involved in these nine partnerships. The average loss relief claimed per individual was in the region of €100,000. These losses would have been allowed at the individuals' marginal income tax rates. The top rate was 46% in 1999-2000.
Revenue has advised me that in the time available it has not been possible to identify the highest individual amount of multi-storey car park relief claimed. This would have required Revenue to go back and examine all of the files involved. However, the highest amount of loss relief claimed by any one of the nine partnerships concerned was €2,576,719.