I propose to take Questions Nos. 215 to 259, inclusive, together.
In my reply to Question No. 76 of 9 May, I informed the Deputy that the cost to the Exchequer of the tax deduction in respect of expenses (other than expenses of travel and subsistence) incurred by employees for the income tax year 2010, the most recent year for which final information is available, is estimated at €66.5 million. Some 695,000 claimants availed of this relief.
I am informed by the Revenue Commissioners that a breakdown of that estimate by reference to individual categories under the flat rate expenses regime is not readily available and a basis for compiling this information could not be developed without conducting an extensive investigation of Revenue records on a nationwide basis at a cost which would be prohibitive in terms of the resources required.
As regards the basis for granting each flat rate expense mentioned, it was not possible to collate the information required in the time allowed. I will provide the Deputy with the answer in writing shortly.