Olivia Mitchell
Ceist:194 Ms O. Mitchell asked the Minister for Finance the yield to the Exchequer from benefit-in-kind taxation paid in respect of child care facilities provided by employers. [26863/98]
Written Answers. - Benefit-in-Kind.
Olivia Mitchell
Ceist:195 Ms O. Mitchell asked the Minister for Finance the number of taxpayers paying benefit-in-kind taxation in respect of nursery or cre che facilities provided by employers. [26864/98]
Nora Owen
Ceist:197 Mrs. Owen asked the Minister for Finance the value or incentive of the benefit-in-kind for childcare to parents working in small to medium size businesses in rural areas; and the number of people who have claimed benefit-in-kind for child care. [27013/98]
I propose to take Questions Nos. 194, 195 and 197 together.
I understand from the Revenue Commissioners that the latest relevant information available is in respect of all benefits-in-kind other than benefits-in-kind arising from the provision of company cars or preferential loans which were liable to tax for the income tax year 1997-8. It is estimated that the yield to the Exchequer from the taxation of those benefits-in-kind for the year was of the order of £7 million in respect of benefits returned by some 35,000 taxpayers and valued for tax purposes at just under £18 million.
The information requested in respect of nursery, cre che or other childcare facilities provided by employers, including information on the size of the businesses in question, could not be obtained without undertaking inquiries which could be carried out only at a disproportionate cost.