Michael McGrath (Cork South Central, Fianna Fail)
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86. To ask the Minister for Finance if he will provide in tabular form the yield in each year from 2005 to 2012 from stamp duty on share transactions on the Irish Stock Exchange; and if he will make a statement on the matter. [40272/13]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the available information on the yield in the years 2005 to 2012 from Stamp Duty on transfers of shares, stocks and marketable securities is set out in the following table:

The figures shown are the yields from transfers of stocks and marketable securities in Irish registered companies; they are not confined to companies listed on the Irish Stock Exchange.

Michael McGrath (Cork South Central, Fianna Fail)
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87. To ask the Minister for Finance the yield from abolishing tax credits for persons earning over €150,000; and if he will make a statement on the matter. [40273/13]

Michael McGrath (Cork South Central, Fianna Fail)
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88. To ask the Minister for Finance the yield from abolishing tax credits for persons earning over €200,000; and if he will make a statement on the matter. [40274/13]

Michael McGrath (Cork South Central, Fianna Fail)
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89. To ask the Minister for Finance the yield from reducing tax credits for persons earning over €100,000 by 50%; and if he will make a statement on the matter. [40275/13]

Michael McGrath (Cork South Central, Fianna Fail)
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90. To ask the Minister for Finance the yield from reducing tax credits for persons earning over €150,000 by 50%; and if he will make a statement on the matter. [40276/13]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 87 to 90, inclusive, together.

I am advised by the Revenue Commissioners that the estimated full year yield to the Exchequer, estimated by reference to 2013 incomes, of abolishing the main personal and employee tax credits for income earners earning over €150,000, would be of the order of €165 million.

The estimated full year yield to the Exchequer, estimated by reference to 2013 incomes, of abolishing the main personal and employee tax credits for income earners earning over €200,000 would be of the order of €80 million.

The estimated full year yield to the Exchequer, estimated by reference to 2013 incomes, of reducing the main personal and employee tax credits for income earners earning over €100,000 by 50% would be of the order of €250 million.

The estimated full year yield to the Exchequer, estimated by reference to 2013 incomes, of reducing the main personal and employee tax credits for income earners earning over €150,000 by 50% would be of the order of €80 million.

It should be noted that the income ranges referred to above relate to Gross Income as defined in Revenue Statistical Report 2011.

These figures are estimates from the Revenue tax-forecasting model using actual data for the year 2010 adjusted as necessary for income and employment trends in the interim. They are therefore provisional and likely to be revised.

It should also be noted that a married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit. Depending on the incomes of the couples concerned, they may be in a position to elect for separate assessment, which could result in their tax liability remaining unchanged by the proposals above.

Michael McGrath (Cork South Central, Fianna Fail)
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91. To ask the Minister for Finance the revenue that would be raised by reducing the pension fund standard fund threshold to €1.2 million; and if he will make a statement on the matter. [40279/13]

Michael Noonan (Limerick City, Fine Gael)
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The Standard Fund Threshold (SFT) is the maximum allowable pension fund on retirement for tax purposes which was introduced in Budget and Finance Act 2006 to prevent over-funding of pensions through tax-relieved arrangements. Information on the numbers and values of individual pension funds or on individual accrued benefits are not generally required to be supplied to the Revenue Commissioners by the administrators of pension schemes and personal pension arrangements. There is, therefore, no underlying data readily available to my Department or to the Revenue Commissioners on which to base reliable estimates of the savings that would arise specifically from a change to the SFT of the magnitude indicated in the question.

The Deputy will be aware of the announcement which I made in my Budget 2013 speech that changes to the SFT regime or other possible changes to give effect to the commitment in the Programme for Government to cap taxpayers’ subsidies for pension schemes which deliver pension income of more than €60,000 will be put in place in 2014. The extent of the changes required, which are still under consideration, may involve more than simply reducing the SFT and this examination also involves an analysis of data provided from various sources to establish as reliable an estimate as possible of the likely tax savings or yield to the Exchequer.

Michael McGrath (Cork South Central, Fianna Fail)
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92. To ask the Minister for Finance the yield that would be raised from a 10% levy on alcohol sales in off licence premises; and if he will make a statement on the matter. [40316/13]

Michael Noonan (Limerick City, Fine Gael)
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The Deputy should be aware that EU Directive 92/93, which governs the structure of alcohol taxation, requires that such taxes are applied by reference to the nature and strength of the product rather than the means of packaging. It does not provide for different tax treatment of alcohol products depending on where the product is sold. Accordingly, the introduction of such a levy would not be possible.