Richard Bruton (Dublin North Central, Fine Gael)
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Question 82: To ask the Minister for Finance if he will list all of the tax reliefs which he has indicated to date are under review; his best estimate of the present annual cost of the relief in each case; the number of beneficiaries; the proportion of the total relief going to the top 10% of beneficiaries; the date if any, when tax relief is due to terminate; the date when the last extension of time was granted on the relief; and the activity level in the latest year for which data is available. [20559/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I announced in my Budget Statement that my Department and the Office of the Revenue Commissioners would be undertaking a detailed review of certain tax incentive schemes and tax exemptions in 2005. I subsequently announced that my Department had appointed two external consultants to review separately four area based tax incentive schemes: urban, rural and town renewal as well as the living-over-the-shop schemes and the sectoral property based schemes; multi-storey car parks; park and ride; student accommodation, third level buildings, hotels and holiday cottages. All of these are scheduled to terminate on 31 July 2006 as set out in the Finance Act 2004. The consultants are also examining the reliefs for nursing homes, private hospitals, sports injuries clinics, child care facilities and the countrywide refurbishment scheme; these five reliefs are not time limited.

I also made it clear at the time of my last budget that the tax exemptions for stallion and greyhound stud fees as well as commercially managed woodlands and the artists exemption would also be reviewed. Others which I have decided should be looked at for the 2006 budget are the reliefs for interest on loans taken out by individuals to invest in companies or partnerships, significant buildings and gardens, donations and patent income and the tonnage tax scheme and certain pension tax reliefs. None of these tax reliefs are time limited.

As the Deputy is aware, a breakdown of the costs of most of these individual schemes and reliefs is not currently available, consequently, neither is the other related information which he seeks in respect of the aforementioned reliefs.

Following are the reliefs under review for which some statistical information is available to the Revenue Commissioners:

Sufficient background information is not available to enable a meaningful response to be provided to the question on the activity level.

Figures shown for 2001 are in respect of the "short" income tax year 2001, the latest year for which the information is currently available, as published in Table IT6 on page 63 of the Revenue statistical report for 2003. It should be noted that as PAYE taxpayers were charged to tax on their earnings in the period from 6 April to 31 December 2001 and self-employed taxpayers were assessed to tax for the short year on 74% of the profits earned in a 12-month accounting period, data provided for the "short" tax year 2001 may not be directly comparable with those of earlier and later years.

Notes

1. A breakdown of the cost figure by artistic category is not available but the Deputy may wish to know that the Revenue Commissioners publish details on their website of individuals who have been granted the artists exemption. The names of those qualifying for the relief with effect from the 21 April 1998 are available and the list is set out in alphabetical order in each of the five categories of work covered by the exemption: (a) a book or other writing; (b) a play; (c) a musical composition; (d) a painting or like picture; and (e) a sculpture. The list is updated on a quarterly basis. This information can be found on the Revenue website at www.revenue.ie.

2. Relates to PAYE donors only as data in relation to donations by the self-assessed or by companies are not available; the number of beneficiaries refers to the donors rather than the "beneficiaries", which are unknown.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 83: To ask the Minister for Finance the number of claimants of tax relief in 2004 in respect of medical expenses, bin charges, trade union subscription, payment of private rent, third level tuition fees and home carer's relief. [20560/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the relevant information available as requested by the Deputy on the numbers of claimants of various forms of tax relief are set out in the following table:

The figures shown are the latest available which have been compiled on the basis of income tax returns. Figures shown for 2001 are in respect of the "short" income tax year 2001 as published in table IT6 on pages 63 and 64 of the Revenue statistical report for 2003.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 84: To ask the Minister for Finance if he will place in the Oireachtas Library the 2002 working group study on paying FIS through the tax system and other refundable tax credits. [20561/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The report was drawn up by a working group under the Programme for Prosperity and Fairness. My Department is in contact with the group regarding placing it in the public domain. I will communicate further with the Deputy.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 85: To ask the Minister for Finance if he will estimate the cost of entirely eliminating stamp duty from purchases of a house for occupation by themselves by first-time buyers. [20562/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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All owner-occupiers are generally exempt from stamp duty on new houses where the property is 125 square metres or less. The 2005 budget introduced a stamp duty relieving measure for first-time house purchasers who are owner-occupiers of second-hand houses by increasing the stamp duty exemption threshold for such purchasers from €190,500 to €317,500 and by having reduced rates for house values up to €635,000.

I am informed by the Revenue Commissioners that the estimated cost of totally eliminating stamp duty for first-time buyers who are owner-occupiers of residential property up to €635,000 is approximately €37 million in a full year based on the yield for the first four months of 2005. It is not possible to estimate the cost for first-time buyers purchasing residential property in excess of €635,000 as the stamp duty rate for such residential property transactions is the same for all purchasers and it is not possible to distinguish first time buyer transactions from other transactions in excess of that value.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 86: To ask the Minister for Finance the cost of doubling the value of the tax credit for the home caring spouse, dependent relative, age allowance, rent a room tax exemption, bin charge and trade union subscription. [20564/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that the full year costs to the Exchequer of the increases mentioned by the Deputy are currently estimated as follows:

Based on data derived from income tax returns for the year 2002, the full year cost to the Exchequer of the rent-a-room tax exemption is estimated at about €1.8 million. On this basis a doubling of the exemption limit could cost a maximum of an additional €1.8 million but could be less, depending on the extent to which the additional exemption could be absorbed by claimants and assuming no significant increase in the level of take-up by taxpayers.