Brian Cowen (Laois-Offaly, Fianna Fail)

I do not have that information. I will try to provide it for the Deputy, but it is not included in the supplementary reply.

A company is not entitled to capital allowances in respect of ships that qualify for tonnage tax. The effect of this is that a company is not entitled to capital allowances in respect of capital expenditure on assets such as ships and other plant and machinery which are used in the company's tonnage tax trade for the duration of their use in the trade. Individual lessors are prohibited from obtaining the capital allowances which would otherwise be available in respect of capital expenditure on plant and machinery used in the company's tonnage tax trade.

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