Michael McGrath (Cork South Central, Fianna Fail)
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147. To ask the Minister for Finance further to Parliamentary Question No. 62 of 26 May 2016, the number of microbreweries resident outside the State which qualified for tax relief in each of the years 2011 to 2015; and if he will make a statement on the matter. [14218/16]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by Revenue that 17 claimants availed of the relief in 2015 on a total of 7,023 hectolitres of beer produced in 37 qualifying microbreweries based in other Member States. These claimants are Irish-based traders who bring beer into the State from a variety of suppliers. Revenue advise me that while information on the number of other Member State microbreweries represented in the claims for the relief for previous years is not collated, they can advise me that 5 claimants and 13 claimants availed of the relief on beer produced by qualifying microbreweries in other Member States in 2013 and 2014, respectively.

Michael McGrath (Cork South Central, Fianna Fail)
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148. To ask the Minister for Finance the tax expenditure associated with the home renovation incentive in each year since it was established; and if he will make a statement on the matter. [14219/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that data relating to the Home Renovation Incentive (HRI) is available from the statistics section of the Revenue website at . Specifically, the most recently available information on the cost of the scheme is in the Tax Expenditures section of the page at .

It should be noted that the value of the tax credits referred to therein is not reflective of the cost to the exchequer as not all credits have been claimed to date. Furthermore, it should be noted that tax credits claimed by an individual under HRI are generally split evenly over a two year period.