Peadar Tóibín (Meath West, Sinn Fein)
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153. To ask the Minister for Finance the number of persons who were accepted under the living over the shop scheme and the cost of relief, by county, for the past five years in tabular form. [45089/15]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that, due to their obligation to observe the confidentiality of taxpayers' information and the low numbers availing of this scheme, it is not possible to provide the information requested by the Deputy on a county by county basis. However, to provide some indication of the distribution of the scheme, the Deputy may be interested in the indicative breakdown based on Revenue administrative region as shown in the table for 2013 (the most recent year for which data are available). The total cost of the scheme in 2013 was €1 million, with 43 cases availing.

The overall cost and numbers availing for the Living Over The Shop scheme for earlier years is available on the Commissioners' Statistics webpage () and can be accessed directly at . Updates will be published in due course for later years.