Michelle Mulherin (Mayo, Fine Gael)
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194. To ask the Minister for Finance his plans to introduce tax incentives for persons interested in building their own homes in the forthcoming budget 2015; and if he will make a statement on the matter. [36714/14]

Michael Noonan (Limerick City, Fine Gael)
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I have no plans to introduce a tax relief for individuals who wish to build their own homes. However, I would draw the Deputy's attention to the availability of the Home Renovation Incentive (HRI) which came into operation on 25 October 2013 and will run until 31 December 2015. 

The incentive provides for tax relief for homeowners by way of a tax credit at 13.5% of qualifying expenditure incurred on repair, renovation or improvement work, carried out by tax compliant contractors, on a homeowner's only or main residence.  The tax credit is granted over the two years following the year the work is carried out and paid for.

As you will appreciate, I receive numerous requests for the introduction of new tax reliefs and the extension of existing ones. You will also appreciate that I must be mindful of the public finances and the many demands on the Exchequer.  Tax reliefs, no matter how worthwhile in themselves, reduce the tax base and make general reform of the tax system that much more difficult.

Peadar Tóibín (Meath West, Sinn Fein)
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195. To ask the Minister for Finance if he will provide a list of all tax breaks for persons and corporate entities. [36716/14]

Peadar Tóibín (Meath West, Sinn Fein)
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203. To ask the Minister for Finance if he will provide details on every tax relief that is afforded to the citizens of the State; and the annual amount of relief that has been granted for each of the past three years. [36991/14]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 195 and 203 together.

I am advised by the Revenue Commissioners that Income Tax and Corporation Tax allowances, reliefs, exemptions and tax credits, for which estimated costs are currently available, are shown in Table IT6 on the Revenue Statistical Report, accessible on the Revenue website (). The information is located under the "Income Tax" chapter and the most recent Report (the 2012 Revenue Statistical Report) shows the information for the years 2010 and 2011, which are the most recent years for which the necessary detailed historical information is available. Updates will be published in due course.

There are other reliefs, not included in Table IT6, for which estimates of costs are not readily available. I will arrange for a list of these reliefs to be provided to the Deputy as soon as practicable.

Bernard Durkan (Kildare North, Fine Gael)
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196. To ask the Minister for Finance the tax reliefs available for a de facto family with one child in full-time education; and if he will make a statement on the matter. [36821/14]

Michael Noonan (Limerick City, Fine Gael)
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Aside from the personal tax credits and reliefs available to all taxpayers, depending on their circumstances, I assume the question relates specifically to tax relief for tuition fees available in respect of a child attending full time third level education. 

Section 473A of the Taxes Consolidation Act 1997 provides for tax relief at the standard rate of income tax (20%) in respect of qualifying fees paid by an individual for a third level education course, subject to the terms and conditions set out in that section.  Qualifying fees mean tuition fees in respect of an approved course at an approved college and includes what is referred to as the "student contribution".  Full details of the relief, including the terms and conditions that apply, are set out in Revenue Leaflet IT 31 which is available on the Revenue website .