Arthur Morgan (Louth, Sinn Fein)
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Question 98: To ask the Minister for Finance the cost to the Exchequer as a result of section 23 tax relief in 2008. [6786/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the relevant information available on the cost to the Exchequer of the section 23 tax relief is based on personal income tax returns filed by non-PAYE taxpayers. The cost is estimated at €239.7 million, based on tax returns filed for the income tax year 2005, the most recent year for which the necessary detailed information is available. It should be noted that any corresponding data returned by PAYE taxpayers in the income tax return form 12 is not captured in the Revenue computer system. However, any PAYE taxpayer with non-PAYE income greater than €3,174 is required to complete an income tax return form 11. Corresponding information is not yet available for years following 2005.