Patrick O'Donovan (Limerick, Fine Gael)
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To ask the Minister for Finance the number of applications that were made in 2012 under the foreign earnings deduction scheme; the numbers that were successfully approved; the total amount of relief granted; and if he will make a statement on the matter. [12011/13]

Michael Noonan (Limerick City, Fine Gael)
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Section 823A of the Taxes Consolidation Act 1997 provides for the Foreign Earnings Deduction. This section was introduced in Finance Act 2012 and provides a limited tax deduction for individuals who carry out part of the duties of their office or employment in Brazil, Russia, India, China or South Africa. As 2012 was the first year of its operation, and given that many individuals do not claim some of their entitlements until after the end of a tax year, reliable statistics on the number of claims made in respect of the 2012 tax year will not be available until later this year.