Ciarán Cuffe (Dún Laoghaire, Green Party)
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Question 135: To ask the Minister for Finance the way in which his Department calculates the costs and benefits of tax expenditures; and if he will make a statement on the matter. [38904/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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These calculations are based on such information as is available in the tax system at any given time and on estimates of the take-up of reliefs where such information is not readily to hand. The benefit of reliefs can be assessed in a number of ways based on such economic data as may be available or on data specifically gathered as part of a special examination, for example, by outside economic consultants. Provision has been made in the Finance Acts, and further provision will be made, to enhance the range and quality of this information as far as possible consistent with the efficient working of the tax system.