John Deasy (Waterford, Fine Gael)
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Question 97: To ask the Minister for Finance the number of companies in Waterford city and county availing of the research and development tax credit in each of the past five years and to date in 2010; the number of jobs supported by this measure in each of those years; and if he will make a statement on the matter. [47543/10]

John Deasy (Waterford, Fine Gael)
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Question 115: To ask the Minister for Finance the number of companies in Waterford city and county availing of the research and development tax credit in each of the past five years and to date in 2010; the value of these tax credits in each of those years; and if he will make a statement on the matter. [47546/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 97 and 115 together.

I am informed by the Revenue Commissioners that the information given in the table below provides figures of the numbers of companies in Waterford city and county that claimed a tax credit for research and development and the amount of such credits allowed for the years 2004 to 2008 inclusive, the latest year for which this information is available. However, because of the Revenue Commissioners' obligation to observe confidentiality in relation to the taxation affairs of individual taxpayers and small groups of taxpayers, the precise numbers of companies are expressed in the table as being "less than 10" for each year.

Research + Development Tax Credit

As the provision of employment support is not a condition of qualifying for the research and development tax credit, Revenue figures on claims for the credit do not provide a basis for compiling information on the number of jobs supported.

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".

Companies are associated on the tax record with the county address of the head-office or branch with which contact is established for tax purposes, which may be different to the city or county addresses of other branches. The distribution of corporate tax between regions can also vary from year to year as companies relocate.