I propose to take Questions Nos. 191 and 193 together.
I am informed by the Revenue Commissioners that the overall costs of the various schemes requested by the Deputy are published on the Commissioners' Statistics webpage at http://www.revenue.ie/en/about/statistics/index.html, under the files headed "Costs of Credits, Allowances and Reliefs". Costs are published up to tax year 2012 (the most recent currently available) and will be updated in due course.
In relation to figures for these schemes for Waterford, I am advised by the Revenue Commissioners as follows:
- For the scheme of accelerated capital allowances for energy efficient equipment, I am informed by the Revenue Commissioners that their obligation to observe confidentiality for taxpayers and the relatively small number of taxpayers involved precludes them from providing the information requested.
- For the 3-year corporation tax exemption for start-up companies, I am informed by the Revenue Commissioners that 39 companies availed of relief (at a cost of €0.2 million) in 2011 and 37 (at a cost of €0.2 million) in 2012 in County Waterford.
It should be noted that, where available, county level breakdowns require a degree of estimation and may be subject to change.