Michael McGrath (Cork South Central, Fianna Fail)
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187. To ask the Minister for Finance the yield that would be generated from standard rating tax relief for expenses allowable to employees under schedule E; and if he will make a statement on the matter. [38173/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the full year yield to the Exchequer from confining relief for expenses allowable to employees to the standard rate of Income Tax, calculated with reference to tax returns made in respect of the year 2012, the most recent year for which the necessary data are available, would be of the order of €28m.

Michael McGrath (Cork South Central, Fianna Fail)
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188. To ask the Minister for Finance if he will provide, in tabular form, the revenue that would be raised from reducing the annual earnings limit along with age-related percentage limits for maximum tax relievable contributions for pension purposes from €115,000 to €100,000, €90,000, €80,000, €70,000 and €60,000, respectively, if tax relief is granted at the marginal rate; and if he will make a statement on the matter. [38174/14]

Michael Noonan (Limerick City, Fine Gael)
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I assume that the Deputy is referring to the current annual earnings cap of €115,000, which operates to limit the level of tax-relieved personal pension contributions in any one year. The annual earnings cap acts, in conjunction with age-related percentage limits of annual earnings, to put a ceiling on the annual amount of tax relief an individual taxpayer can obtain on pension contributions.

A breakdown of the cost of tax relief on employee contributions to occupational pension schemes is not available as tax returns by employers of employee contributions to such schemes are aggregated at employer level. An historical breakdown is available by tax rate of the tax relief claimed on contributions to personal pension plans Retirement Annuity Contracts (RACs) and Personal Retirement Savings Accounts (PRSAs) by the self-employed and others, to the extent that the contributions have been included in the personal tax returns of those taxpayers. There is, therefore, only a limited statistical basis for providing definitive figures.

However, by making certain assumptions using the available information, the Revenue Commissioners advise me that the impact on yield to the Exchequer may be tentatively estimated in respect of reducing the current annual earnings cap in respect of individual contributions to occupational pension schemes, RACs and PRSAs. Such estimates take no account of any behavioural impacts that may arise from the proposed changes and that could effect the scale of any yield.

On this basis, and based on the latest available information, it is tentatively estimated that the yield from the reduction of the annual earnings cap for pension contributions from €115,000 as suggested by the Deputy is set out in the following Table.

Michael McGrath (Cork South Central, Fianna Fail)
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189. To ask the Minister for Finance the yield from increasing betting duty to 1.25% and 1.5%, respectively, while also extending it to online bets; and if he will make a statement on the matter. [38175/14]

Michael Noonan (Limerick City, Fine Gael)
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Based on a yield in 2013 of €25.4 million under the current betting duty regime, an increase in betting duty as set out by the Deputy would yield in the order of €30 million and €40 million, respectively.

The Finance Act 2011 provided for the application of 1% betting duty to the bets that remote bookmakers enter into with persons in the State and a 15% tax on the commission earned by betting exchanges. The Betting (Amendment) Bill, which was published in July 2013, will establish the regulatory framework for these remote operators. The tax changes provided for in the Finance Act can only be implemented once the Betting (Amendment) Bill is enacted. The Bill has completed Second Stage of the Seanad.  Enactment of the Bill is expected by the end of the year.

It is estimated that the full year yield from the taxation of remote betting would be around €20 million at the current rate of 1%.  An increase as set out by the Deputy would increase this to €25 million and €30 million respectively.

Michael McGrath (Cork South Central, Fianna Fail)
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190. To ask the Minister for Finance the yield that would be raised from a 20% tax on sugar-sweetened drinks as proposed by the Irish Heart Foundation; and if he will make a statement on the matter. [38176/14]

Michael Noonan (Limerick City, Fine Gael)
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The Irish Heart Foundation have proposed the introduction of volumetric tax on sugar sweetened drinks to increase prices by at least 20%. A volumetric tax, such as that applied by France and Finland to sugar sweetened drinks, is traditionally levied by reference to a particular volume of product, such as per hectolitre. Given retail prices are at the discretion of the retailer, and given the range of retail prices charged throughout the market, it is not possible to introduce a rate that would increase prices by 20% across the market.

Michael McGrath (Cork South Central, Fianna Fail)
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191. To ask the Minister for Finance the yield from increasing the excise duty on tobacco by €1 per packet; and if he will make a statement on the matter. [38177/14]

Michael Noonan (Limerick City, Fine Gael)
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Increasing the price of a packet of cigarettes by €1, with a pro-rata increase on all other tobacco products, would yield €123.5 million in a full year, and €19.5 million from Budget night to the end of the current year.

I would caution that this estimate assumes no exceptional change in consumer behaviour. Such a large increase could lead to consumers substituting from Irish duty paid tobacco products to non-Irish duty paid tobacco products, whether legally purchased in another jurisdiction or purchased illicitly, or indeed reducing their tobacco consumption.