John McGuinness (Carlow-Kilkenny, Fianna Fail)
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Question 206: To ask the Minister for Public Expenditure and Reform if any additional analysis has been done by him in relation to replacement rates and unemployment here since the completion of replacement rates and unemployment document of the same name was completed by his Department in 2009; if there has, if he will make the analysis available; and if he will make a statement on the matter. [20027/11]

Brendan Howlin (Wexford, Labour)
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The Department of Finance prepared a follow-on paper on this subject entitled "Replacement Rates 2010" which was submitted to the Tax Strategy Group to assist its deliberations in advance of Budget 2011. The paper is available on the Department of Finance website and I have asked my officials to supply you a copy of the paper.

John McGuinness (Carlow-Kilkenny, Fianna Fail)
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Question 207: To ask the Minister for Public Expenditure and Reform if he will provide an analysis of current replacement rates based on the methodology outlined in his Department's document published in 2009, Replacement Rates and Unemployment based on the most current data; and if he will make a statement on the matter. [20028/11]

Brendan Howlin (Wexford, Labour)
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My Department will, as part of the process of informing expenditure decisions for Budget 2012, prepare a further analysis of replacement rates and this will be made available in due course.