Kevin Humphreys (Dublin South East, Labour)
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199. To ask the Minister for Finance if the budgetary measure announced in December 2013 of cutting the tax relief on pensions of over €60,000 would or has been implemented and the estimated savings from the measure; and if he will make a statement on the matter. [40656/13]

Michael Noonan (Limerick City, Fine Gael)
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In my Budget 2013 speech, I announced that 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. An examination of the various options for change, including possible changes to the Standard Fund Threshold (SFT) regime, is continuing. An estimated full year saving of €250 million was provided for in respect of these changes, as outlined on page A 10 of the Budget 2013 booklet. The Budget 2013 booklet makes clear, however, that the savings figure is provisional as further detailed analysis of the necessary changes and their impact would be required. That detailed analysis is ongoing.

Kevin Humphreys (Dublin South East, Labour)
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200. To ask the Minister for Finance if membership fees for voluntary trade associations for businesses (details supplied) are eligible for tax relief or may be written off against a company's corporate tax bill; the cost of same in 2010, 2011 and 2012; the rate at which relief is given; and if he will make a statement on the matter. [40662/13]

Michael Noonan (Limerick City, Fine Gael)
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In computing trading profits chargeable to corporation tax at the 12.5% rate, companies are allowed to deduct costs incurred on membership fees for voluntary trade associations for businesses, where membership is wholly and exclusively for the purpose of their trade. Statistical information on the amounts paid on membership fees for voluntary trade associations is not separately identified in the tax returns filed by companies and, as a consequence, the cost to the Exchequer of amounts deductible cannot be estimated.