Pearse Doherty (Donegal South West, Sinn Fein)
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Question 79: To ask the Minister for Finance the total value of income and number of taxpayers availing of the retirement relief for certain sports persons in respect of the tax years 2006 to 2009. [22028/11]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that information on the number of claimants availing of the tax relief for qualifying sportspersons, the amount of associated income and the estimated cost to the Exchequer is set out in the following table for the income tax years 2006 to 2008 inclusive.

Retirement relief for qualifying sportspersons

Corresponding figures for 2009 are not yet available.

Pearse Doherty (Donegal South West, Sinn Fein)
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Question 80: To ask the Minister for Finance the total value of property-based tax incentives on which reliefs were claimed for the tax years 2006 to 2009 by persons. [22029/11]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the relevant information available on the value of property based tax incentives on which tax reliefs were claimed for the tax years 2006 to 2009 by individuals is based on personal income tax returns filed by non-PAYE taxpayers. The total amount claimed for this period is as set out in the table below:

Value of property-based tax incentives claimed by individuals

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).

The estimated relief claimed has assumed tax forgone at the 41% rate in the case of individuals.

The figures for 2009 are subject to adjustment in the event of late returns being filed or where returns already filed are subsequently amended.

Pearse Doherty (Donegal South West, Sinn Fein)
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Question 81: To ask the Minister for Finance the total value of property-based tax incentives on which reliefs were claimed for the tax years 2006 to 2009 by companies. [22030/11]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the relevant information available on the value of property-based tax incentives on which tax reliefs were claimed for the tax years 2006 to 2009 by companies is based on corporation tax returns filed by companies. The total amount claimed for this period is as set out in the table below:

Value of property-based tax incentives claimed by companies

The estimated relief claimed has assumed tax forgone at the 12.5% rate in the case of companies.

The figures for 2009 are subject to adjustment in the event of late returns being filed or where returns already filed are subsequently amended.