asked the Minister for Finance, in respect of each year since 1981, the number of new and continuing claims for relief under sections 23 and 24 of the Finance Act, 1981, and sections 27 to 29 of the Finance Act, 1988, together with the total amount of tax relief claimed; the average claim; and the estimated cost to the Exchequer in tax foregone.
Written Answers. - Tax Relief Statistics.
66.
The relevant statistics available are in respect of the tax relief provided for under both sections 23 and 24 of the Finance Act, 1981 which provided for the set-off of the cost of providing certain rented residential accommodation against rental income. Following is the information requested in so far as it is available:
|
Excise Licences |
Post-Budget Estimated Net Receipts, 1989 |
|
£ |
|
|
Auctioneers' Licences |
239,360 |
|
Auction Permits |
33,920 |
|
Bookmakers' Licences |
139,680 |
|
Bookmakers' Premises Duty |
188,320 |
|
Dog Licences |
Excise duty on dog licences was terminated with effect from 1st February, 1987. |
|
Public Dancing Licences, 1989-90* |
182,315 |
|
Firearms Dealers Certificates |
10,800 |
The figure shown for qualifying expenditure allowed in each year is the amount for which tax relief was actually given in the year and not the total expenditure incurred in respect of that year. In most cases the full tax relief in respect of total qualifying expenditure is absorbed by way of instalments spread over a number of years.
It is not possible to break down the number of claims in each year between new and continuing claims.
Statistics are not available in relation to the tax relief provided for under sections 27 to 29 of the Finance Act, 1988.