Pearse Doherty (Donegal South West, Sinn Fein)
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88. To ask the Minister for Finance the total value of share options exercised in 2014, which information would have been declared through the relevant tax on share option procedure, and also disclosed by the paying companies, through the RSS1 form. [29504/15]

Pearse Doherty (Donegal South West, Sinn Fein)
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89. To ask the Minister for Finance the total value of restricted stock units granted to employees in 2014, which information would have been declared by employers to the Revenue Commissioners through mandatory declaration, for example through the RSS1 form. [29505/15]

Pearse Doherty (Donegal South West, Sinn Fein)
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90. To ask the Minister for Finance the total value of payments made under approved profit sharing schemes granted to employees last year, which information would have been declared by employers to the Revenue Commissioners through mandatory declaration, for example through the RSS1 form. [29506/15]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 88 to 90, inclusive, together.

In relation to share options, I am informed by the Revenue Commissioners that the gains arising from the exercise of share options were €260 million in 2014. Information on the total value of share options exercised is not readily available and could not be obtained without conducting a protracted examination of Revenue records. This reflects the manner in which the information is returned to Revenue by relevant persons for Share Options and other rights awarded to directors and employees. While this information is returned through the RSS1 form, the information is then compiled separately on the Revenue records of each individual beneficiary.

The Deputy may also wish to note that since February this year the RSS1 form may be filed electronically with Revenue. To date 409 forms have been filed successfully.

In relation to Restricted Stock Units (RSU), I am advised by Revenue that the award of shares and the entitlement to a future award of shares is made through a variety of schemes. One such scheme is known as RSU. An RSU is a taxable emolument of employment chargeable to income tax. However, due to the manner in which the data are recorded, these cannot be separately distinguished from other such emoluments. Therefore, the total value of RSUs granted to employees sought by the Deputy is not available.

Finally, in relation to Approved Profit Sharing Schemes (APSS), I am advised by Revenue that information regarding the total value of payments made under APSSs to employees is returned to Revenue on Form ESS1. Returns for 2014 are currently being processed and figures will be available for 2014 in due course. As such, I am not in a position to give the information sought by the Deputy at this stage.