Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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Question 68: To ask the Minister for Finance if he will provide a list of companies which availed of the provisions under the Finance (No. 2) Act 2008 amendments to sections 766 and 766A Taxes Consolidation Act 1997 which provide for companies to claim a tax refund on research and development costs even though they had not paid sufficient corporation tax that year; and the amount paid to each by the Exchequer. [40541/11]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that their obligation to observe confidentiality in relation to the tax affairs of taxpayers and small groups of taxpayers precludes them from providing the information requested by the Deputy on a company by company basis.