Pearse Doherty (Donegal, Sinn Fein)
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63. To ask the Minister for Finance the number of persons who have availed of the foreign earnings deductions each year; the total cost each year; the numbers availing of it by relevant state; and if he will make a statement on the matter. [32374/16]

Michael Noonan (Limerick City, Fine Gael)
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The Foreign Earnings Deduction (FED) provides for a deduction from income for income tax purposes of up to a maximum of €35,000 for employees who travel to qualifying countries as part of the duties of their employment. The deduction is proportional in that it is calculated based on the number of days spent abroad, the salary of the employee and the length of the employment. The relief is provided by way of refund after the end of the tax year in which time was spent in the qualifying countries.

I am informed by the Revenue Commissioners that the following table sets out details by qualifying country, regarding the number of persons that have availed of the FED, and the total estimated cost to the Exchequer for the years 2012, 2013 and 2014 (the latest year for which data are available).

**Represents those that have claimed the relief from more than one qualifying country within the same tax year. 

Due to their obligations in respect of taxpayer confidentiality, Revenue advise that they are not in a position to provide the breakdown for small numbers of taxpayers in respect of certain years or certain countries. These are indicated by "n/a" in the above table and included in the aggregated "Other Countries" category.