Kevin Humphreys (Dublin South East, Labour)
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194. To ask the Minister for Finance when the measure was implemented that would end the relief on lump sums and severance payments over €200,000, and the resultant yield on this measure thus far to end August in 2013 and projected yield for full year; and if he will make a statement on the matter. [40650/13]

Michael Noonan (Limerick City, Fine Gael)
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In Budget 2013, I announced that Top Slicing Relief would no longer be available from 1 January 2013 in respect of ex-gratia lump sums paid on retirement from, or termination of, an office or employment, where the non-statutory payment was €200,000 or over. This measure was estimated to yield €10 million in a full year. However, as the relief is only granted by Revenue in respect of a claim made after the end of tax year in which the ex-gratia payment was made, there is no expected yield in 2013. I am informed by the Revenue Commissioners that figures of income tax receipts are not captured in such a manner as would enable the impact of this change to be separately identified going forward.