Mary Upton (Dublin South Central, Labour)
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Question 166: To ask the Minister for Finance the number of hotels that have claimed tax relief under the seven-year exemption on construction costs in each of the past five years; the amount of tax forgone in each year; the expected number of hotels which will be part of the scheme in 2010; and if he will make a statement on the matter. [19909/10]

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 amount of tax forgone in relation to hotel capital allowances is based on personal income tax returns filed by non-PAYE taxpayers and corporation tax returns filed by companies for the years 2004 to 2008, the latest year for which this information is available. The relevant figures alongside the figures for the number of claimants are as set out in the following table: Amount of Tax Forgone

The estimated relief claimed has assumed tax forgone at the 42% rate for 2004 to 2006 and 41% for 2007 and 2008 in the case of individuals and 12.5% in the case of companies for all years. The figures shown correspond to the maximum Exchequer cost in terms of income tax and corporation tax.

The figures for 2008 are subject to adjustment in the event of late returns being filed or where returns already filed are subsequently amended.

I have been informed by the Revenue Commissioners that the information requested on tax returns does not require the number of qualifying hotels to be specified. Accordingly, the specific information requested by the Deputy in respect of numbers of hotels is not 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.