Joan Burton (Dublin West, Labour)
Link to this: Individually | In context

Question 223: To ask the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by limiting the size of tax free lump sum pension payments to €200,000, after which point normal tax rates would apply in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [34682/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

I am informed that, where available, costings of the various recommendations made by the Commission have been provided in their report. The estimates are generally to be found adjacent to the specific recommendation concerned. In the case of tax incentives for retirement savings the available figures are presented at various stages throughout Part 10 of the Report. I am informed by the Revenue Commissioners that they provided extensive technical assistance and support to the Commission in the preparation of these costings. In a number of cases no costing has been provided because there was no data available upon which a reasonable estimate could be based. I am similarly not in a position to provide the Deputy with those costs.

Joan Burton (Dublin West, Labour)
Link to this: Individually | In context

Question 224: To ask the Minister for Finance the amount of revenue which would be raised on a 2010 and full year basis by subjecting permanent offshore structures to commercial rates in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [34683/09]

Joan Burton (Dublin West, Labour)
Link to this: Individually | In context

Question 225: To ask the Minister for Finance the amount of revenue which would be raised on a 2010 and full year basis by subjecting bed and breakfast accommodation and guest houses to commercial rates base when there are four or more bedrooms in a dwelling house provided on an ongoing basis for overnight guest accommodation in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [34684/09]

Joan Burton (Dublin West, Labour)
Link to this: Individually | In context

Question 226: To ask the Minister for Finance the amount of revenue which would be raised on a 2010 and full year basis by subjecting self-catering apartments and holiday homes provided by tourism operators to commercial rates in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [34685/09]

Joan Burton (Dublin West, Labour)
Link to this: Individually | In context

Question 227: To ask the Minister for Finance the amount of revenue which would be raised on a 2010 and full year basis by subjecting third level and professional institutions to commercial rates proportionate to the percentage of their revenue generated from their own resources and commercial activity in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [34686/09]

Joan Burton (Dublin West, Labour)
Link to this: Individually | In context

Question 228: To ask the Minister for Finance the amount of revenue which would be raised on a 2010 and full year basis by subjecting community halls to commercial rates proportionate to the percentage of their revenue generated from commercial activity in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [34687/09]

Joan Burton (Dublin West, Labour)
Link to this: Individually | In context

Question 229: To ask the Minister for Finance the amount of revenue which would be raised on a 2010 and full year basis by subjecting agricultural farm buildings which are owned by a body corporate to commercial rates in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [34688/09]

Joan Burton (Dublin West, Labour)
Link to this: Individually | In context

Question 230: To ask the Minister for Finance the amount of revenue which would be raised on a 2010 and full year basis by subjecting all buildings or land occupied by the State to commercial rates in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [34689/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

I propose to take Questions Nos. 224 to 230, inclusive, together.

I am informed that , where available, costings of the various recommendations made by the Commission have been provided in their report. The estimates are generally to be found adjacent to the specific recommendation concerned. I am informed by the Valuation Office that there is no data available upon which a reasonable estimate of the probable 2010 revenues from bed and breakfast accommodation, permanent offshore structures, self-catering apartments and holiday homes, community halls and agricultural farm buildings which are owned by a body corporate could be based. I am therefore not in a position, to provide the Deputy with an estimate of these costs.