John Deasy (Waterford, Fine Gael)
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142. To ask the Minister for Finance the number of Waterford businesses that have availed of the accelerated capital allowance scheme in each of the past five years. [37422/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that the number of Waterford businesses that have availed of accelerated capital allowances in any given year between 2012 and 2015 is between 1 and 10. Figures for 2016 are not yet available. According to Revenue records, no businesses in the county availed of the scheme in 2011.

The Deputy may be aware that the provisions of Section 851A of the Taxes Consolidation Act 1997 oblige Revenue to treat taxpayer information confidentially. As such, due to the low numbers of businesses involved, the precise numbers by year cannot be provided.