Dáil Éireann díospóireacht -
Tuesday, 5 Oct 1999

Vol. 508 No. 3

Written Answers - Tax Reliefs.

Róisín Shortall

Ceist:

190 Ms Shortall asked the Minister for Finance the number of people it was envisaged would benefit from the introduction of section 19 of the Finance Act, 1994, in each of the tax years from 1994 to 1998; and if he will make a statement on the matter. [18120/99]

Róisín Shortall

Ceist:

191 Ms Shortall asked the Minister for Finance the amount of tax revenue which did not accrue to the State since the introduction of section 19 of the Finance Act, 1994; and if he will make a statement on the matter. [18121/99]

Róisín Shortall

Ceist:

192 Ms Shortall asked the Minister for Finance the EU countries which have also enshrined in legislation provisions in relation to benefit in kind on works of art similar to those contained in section 19 of the Finance Act, 1994; and if he will make a statement on the matter. [18122/99]

Minister for Finance (Mr. McCreevy):

I propose to take Questions Nos. 190 to 192, inclusive, together.

The records indicate that no estimate was made of the number of people whom it was envisaged would benefit from the introduction of section 19 of the Finance Act, 1994.

As regards the cost of the relief, I have been advised by Revenue that one taxpayer has applied for and benefited under section 19 of the Finance Act, 1994, since it was introduced and that, in accordance with long-standing confidentiality arrangements, it would not be appropriate to reveal particulars in relation to an individual taxpayer.

Information in relation to tax provisions similar to section 19 of the Finance Act, 1994, in other EU countries is not readily available. I am, however, putting inquiries in train to obtain the required information and will communicate further with the Deputy as soon as possible.