Pearse Doherty (Donegal, Sinn Fein)
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155. To ask the Minister for Finance the total amount claimed in each of the years 2009 to 2016, inclusive, with regard to tax relief on the full cost of maintaining a person in a nursing home which may be allowed in cases in which the person has not been reimbursed in tabular form. [8335/17]

Michael Noonan (Limerick City, Fine Gael)
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It is assumed that the Deputy is referring to the Income Tax relief available on fees paid for nursing homes.  I am advised by Revenue that the following table sets out both the number of claimants and the cost to the Exchequer regarding health expenses specifically relating to nursing homes for the years 2009 to 2014, the latest year for which data are available.

Pearse Doherty (Donegal, Sinn Fein)
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156. To ask the Minister for Finance the total amount claimed, number of claimants and associated job creation in 2015 and 2016 with regard to tax relief through the employment investment incentive in nursing homes in tabular form. [8336/17]

Pearse Doherty (Donegal, Sinn Fein)
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157. To ask the Minister for Finance the total amount claimed, number of claimants and associated job creation in each of the years 2012 to 2015, inclusive, regarding tax relief through the employment investment incentive in tabular form. [8337/17]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 156 and 157 together.

From October 2015, the operation of nursing homes became eligible to qualify for the Employment Investment Incentive (EII) scheme.  I am informed by the Revenue Commissioners that there are currently no such companies in receipt of EII investment for the years 2015 or 2016 based on using NACE code sector identifiers on Revenue records. While the accuracy of the NACE codes on tax records is sufficient to underpin broad sector-based analysis there may be some inaccuracies at an individual level. This should be borne in mind when considering the information provided.

Regarding Question 8337/17, I am advised by Revenue that the following table sets out the Annual cost to the Exchequer and the number of investors for the years 2012 to 2015:

Due to the manner in which the EII Scheme operates, it is not possible to provide the number of created employments in tabular form as requested, as the terms of EII involve employments being created over a four year period.  Returns outlining the employment created over a four year period have only been made to Revenue in respect of the companies who availed of EII relief in 2012. In respect of those companies, it is estimated that approximately 230 employments have been created.

Pearse Doherty (Donegal, Sinn Fein)
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158. To ask the Minister for Finance the total amount and number of claimants in each of the years 2012 to 2015, inclusive, regarding tax relief on retirement for certain income of sportspersons in tabular form. [8338/17]

Pearse Doherty (Donegal, Sinn Fein)
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159. To ask the Minister for Finance the total amount and number of claimants in each of the years 2012 to 2015, inclusive, regarding the artist exemption on certain profits or gains earned by writers, composers, visual artists and sculptors from the sale of their work in certain circumstances in tabular form. [8339/17]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 158 and 159 together.

In relation to Parliamentary Questions Nos. 158 and 159, I am advised by Revenue that a Costs of Tax Expenditures Table is available on the Revenue Statistics webpage at

http://www.revenue.ie/en/about/statistics/costs-expenditures.html. 

This table provides an annual breakdown of the cost to the Exchequer for the 'Retirement Relief for Certain Sports Persons' and 'Exemption of Certain Earnings of Writers, Composers and Artists' reliefs  from the years 2004 to 2014, the latest year for which data are available.  The table will be updated in due course as newer data become available.