Michael McGrath (Cork South Central, Fianna Fail)
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82. To ask the Minister for Finance if he will provide, in tabular form, the yield from stamp duty on share transactions on the Irish Stock Exchange, in each year from 2010 to 2014; and if he will make a statement on the matter. [24373/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that statistics relating to stamp duty net receipts can be found on the statistics webpage of the Revenue website at .

Specifically, a breakdown of stamp duty receipts in tabular form is available at including the years 2010 to 2014.

The Deputy may wish to note that the net receipt figures for stamp duty paid on share transactions includes all companies which are incorporated within the State. No distinction is made between companies which are incorporated in Ireland and those quoted on the Irish Stock Exchange for the purposes of stamp duty collection. As such, a breakdown of stamp duty paid solely on share transactions on the Irish Stock Exchange is not available.

Michael McGrath (Cork South Central, Fianna Fail)
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83. To ask the Minister for Finance if he will provide, in tabular form, the yield from the surcharge that was introduced on 1 January 2012 on persons with a gross incomes of over €100,000 on the amount of income sheltered by property reliefs, in each year from 2012 to 2014; and if he will make a statement on the matter. [24374/15]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the yield achieved by the Universal Social Charge (property relief surcharge) of 5%, applicable to individuals with income of €100,000 or more, on that part of an individual's taxable income which is sheltered by any of the property or area based incentive reliefs is as set out in the following table:

The available information in relation to the amount of income sheltered by property reliefs, including in respect of those individuals who are not subject to the property relief surcharge, involving property incentive relief claims totalling €574 million in 2012 and provisional claims totalling €450 million for 2013, the latest year available. The Deputy should note that these are the claims for the year, rather than the actual tax cost, and that the claims may not be fully used in the year due to insufficient income being available to absorb the claim, or due to the impact of the high income earner's restriction.

I am informed that the figures for 2014 are not yet available.