Billy Kelleher (Cork North Central, Fianna Fail)
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126. To ask the Minister for Finance the estimated cost to the Exchequer of a proposal (details supplied) over a full calendar year. [20093/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Foreign Earnings Deduction applies to taxpayers who work abroad during a tax year and one of the conditions of receiving the deduction is that the taxpayer must work in a relevant state, of which there are 30 eligible states. All of these 30 relevant states are non EEA states.

I am advised by Revenue that given the number of variable factors involved, for example, the extra uptake as a result of the broadening of the incentive; the number of qualifying days that might be worked abroad; and the salary level of the additional taxpayers that may take up this deduction, it is not possible to estimate the additional cost to the Exchequer of the Deputy's proposal with any degree of reliability.