Pearse Doherty (Donegal South West, Sinn Fein)
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To ask the Minister for Finance if a preliminary impact assessment, including an assessment on the cost to the Exchequer from the measures contained within, of the 2012 Finance Act has been undertaken; and if so, if he will state its findings. [38299/12]

Michael Noonan (Limerick City, Fine Gael)
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The Budget Book published on December 6th contained a full assessment of the yield and cost on each of the measures proposed. There was no substantial change in the Finance Act compared with the Budget Statement in December. Finance Act 2012 contained no major new expenditure item. Indeed, many of the individual measures in the Act, which were not specifically referred to in the Budget, are technical in nature. However if the Deputy would care to highlight measures in the Act which are of particular interest to him, I will see that information relating to these is provided.