Michelle Mulherin (Mayo, Fine Gael)
Link to this: Individually | In context | Oireachtas source

248. To ask the Minister for Finance If he will replace the 50% rebate on the alcohol products tax paid to eligible micro-breweries by a corresponding financially neutral excise duty rate, in order to obviate the need for a rebate, and to improve cash flow for micro-breweries; and if he will make a statement on the matter. [34099/15]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

The relief for microbreweries was increased in last years Budget from 20,000 to 30,000 hectolitres.  The measure was designed to support the development of the small and medium enterprises in this sector and create additional jobs.

The Deputy will be aware that it is not the practice to comment on what measures may or may not be included in the Budget in advance of Budget day.

Joan Collins (Dublin South Central, United Left)
Link to this: Individually | In context | Oireachtas source

249. To ask the Minister for Finance if he will provide a list of tax breaks, in tabular form, outlining what they are designated for; and the amount of moneys provided in these tax breaks in 2012; 2013; and 2014. [34105/15]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I am advised by the Revenue Commissioners that the Revenue Statistics webpage () contains a detailed section in relation to the Exchequer cost of many of the allowances, reliefs, exemptions and tax credits available under the Tax Expenditures section of the page: .

These tables cover statistics up to 2014 in some cases and updates will be published in due course.

The Deputy may wish to note also that, in accordance with requirements under the EU Budgetary Frameworks Directive, my Department will shortly produce a Report on Tax Expenditures which will set out a list of those expenditures and the revenue foregone in respect of them in the most recent year for which figures are available.