Dessie Ellis (Dublin North West, Sinn Fein)
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To ask the Minister for Finance if he will set out by year for 2010, 2011 and 2012, the total of any tax allowance clawbacks sought and the total actually obtained by the Revenue Commissioners pursuant to Section 23 of Chapter 11 of Part 10 of the Taxes Consolidation Act, 1997. [1787/13]

Michael Noonan (Limerick City, Fine Gael)
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I assume the Deputy is referring to the clawback of tax relief associated with rented residential accommodation if the property ceases to qualify within the 10 year holding period. I am informed by the Revenue Commissioners that the relief is withdrawn by treating the relief already used as rent received in the period in which the property ceased to be a qualifying property. It is not possible to separately identify the amount of rent returned on the tax returns associated with this clawback and therefore the information requested by the Deputy cannot be provided.