Joan Burton (Dublin West, Labour)
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Question 212: To ask the Minister for Finance, further to Parliamentary Question No. 215 of 30 September 2008, when in early 2009 the Revenue Commissioners will publish their study on the effectiveness of the restriction on the use of incentive tax reliefs and exemptions by high earners; and if he will make a statement on the matter. [4351/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the data from the 2007 tax returns filed by the high earners in question are currently being processed and analysed. They plan to have the results of a provisional study on the effect of this first year of the restriction ready, by the end of April 2009, for submission to my Department for consideration. I would hope to be in a position to publish these results shortly afterwards.