Pearse Doherty (Donegal South West, Sinn Fein)
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To ask the Minister for Finance the number of persons who availed of the dual abode allowance for Ministers in each year since it was introduced; the value of the allowance that was availed of each year; the Ministers who availed of same; and if he will make a statement on the matter. [51026/12]

Michael Noonan (Limerick City, Fine Gael)
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The position is that the dual abode allowance was introduced as and from the income tax year 1966/67. The allowance was granted under Rule 3 of Schedule 2 to the Income Tax Act 1967, now section 114 of Taxes Consolidation Act 1997.

Section 851A of the Taxes Consolidation Act 1997, which was inserted by the Finance Act 2011, placed on a formal statutory basis the long-standing and accepted obligation of the Revenue Commissioners to treat all taxpayer information confidentially. For reasons of confidentiality, the Revenue Commissioners cannot reveal the identities of the claimants of the dual abode allowance.

Statistics relating to the number of persons who availed of the dual abode allowance are available from the tax year 1998/199 onwards and are as follows: