Joanna Tuffy (Dublin Mid West, Labour)
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To ask the Minister for Finance if he will provide an update on the high income individuals restrictions (details supplied); and if he will make a statement on the matter. [41224/12]

Michael Noonan (Limerick City, Fine Gael)
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The measures provided for in Finance Act 2012 regarding “legacy” property-based tax schemes, which inter alia, are subject to the high earners’ restriction, are in line with the advice received from the Attorney General’s Office. We do not publish legal advice from the Attorney General. There are of course certain other specified reliefs that are covered by the restriction such as the artists’ exemption, the employment and investment incentive and the charitable donations scheme. However, as indicated in my previous response to the Deputy in this matter, an evaluation of each of the specified reliefs would be required before abolition could be considered.