John O'Mahony (Mayo, Fine Gael)
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71. To ask the Minister for Finance the effect the changes in budget 2014 abolishing top slicing in 2014 will have on the tax liability of a person (details supplied); and if he will make a statement on the matter. [45450/13]

Michael Noonan (Limerick City, Fine Gael)
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The Government's decision to abolish top slicing relief will only apply in respect of ex-gratia termination lump sum payments made on or after 1 January 2014. Recipients of payments made prior to that date will continue to be entitled to claim the relief. Based on the information provided, it is not possible to estimate the tax liability due in respect of the redundancy package for the individual in question. Full information on the calculation of the reliefs that apply to ex-gratia payments are set out in leaflet IT21 which is available on the Revenue website at .