Paul Murphy (Dublin South West, Socialist Party)
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108. To ask the Minister for Finance the estimated cost to the Exchequer from the changes to the tax treatment of the expenses of non-resident, non-executive directors, as envisaged in the Finance Bill 2015; and if he will make a statement on the matter. [38879/15]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the information which would be necessary to provide a cost estimate along the lines sought by the Deputy is not a feature of the information which is sought from companies as part of their annual tax returns.

Where expenses incurred by an employee or office holder, such as non-executive director, do not satisfy the criteria which would allow them to be reimbursed free of tax, appropriate PAYE/PRSI/USC should be operated on the payment by the employer and the amount of the expenses forms part of the emoluments of the employee or office holder. In this respect, it is not possible to identify, on the employer's return to Revenue, the amount of emoluments paid to an employee or office holder which is attributable to expenses rather than salary.

As a consequence of the above, it would not be possible to provide an estimate of the cost to the Exchequer of the measure referred to by the Deputy.