John Deasy (Waterford, Fine Gael)
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Question 122: To ask the Minister for Finance the number of farmers in Waterford availing of the existing 25% general stock relief for farmers in each of the past five years and to date in 2010; and if he will make a statement on the matter. [47143/10]

John Deasy (Waterford, Fine Gael)
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Question 123: To ask the Minister for Finance the number of farmers in Waterford availing of the special incentive stock relief of 100% for certain trained young farmers in each of the past five years and to date in 2010; and if he will make a statement on the matter. [47144/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 122 and 123 together.

I am informed by the Revenue Commissioners that details of claims for stock relief claimed by farmers are not captured in such a way as to provide a basis for compiling the information requested by the Deputy.

John Deasy (Waterford, Fine Gael)
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Question 124: To ask the Minister for Finance the number of artists in Waterford City and County availing of the tax exempt earnings provisions in each of the past five years and to date in 2010; and if he will make a statement on the matter. [47145/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the available information relates to the exemption of certain earnings of writers, composers and artists in Waterford city and county who made income tax returns for the four income tax years 2005 to 2008, the latest year for which the necessary detailed information is available, and is as follows:

A married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit. An estimated breakdown of the figures on a geographical basis is available on the basis of "bailiwick", meaning, in this case, the jurisdiction or boundaries within which Revenue Sheriffs, County Registrars or their officers operate for the purposes of enforcement of tax debt and which equates geographically with "county".