Joan Burton (Dublin West, Labour)
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Question 91: To ask the Minister for Finance the accelerated capital allowances on shipping granted from the year 2000 to date per annum; the amount of such accelerated capital allowances on shipping made available in respect of yachts and similar types; the large scale yacht investments valued at €5 million which qualified for capital allowances; and the grounds on which they so qualified. [16777/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that figures of claims for capital allowances in respect of yachts and similar types of ships and associated assets are not captured in such a way as to be separately identifiable. Claims for these reliefs are aggregated in tax returns with other capital allowances and do not distinguish between the claims made in respect of the different activities. Accordingly, the specific information is not readily available and could not be obtained without conducting a protracted investigation of the Revenue Commissioners' records.