Michael McGrath (Cork South Central, Fianna Fail)
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73. To ask the Minister for Finance the yield from DIRT in 2017; the forecasted yield in 2018; and if he will make a statement on the matter. [20533/18]

Michael McGrath (Cork South Central, Fianna Fail)
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74. To ask the Minister for Finance the yield from life assurance exit tax in 2017; the forecasted yield in 2018; and if he will make a statement on the matter. [20534/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 73 and 74 together.

I am advised by Revenue that net receipts for Deposit Interest Retention Tax (DIRT) and Life Assurance Exit Tax (LAET) in 2017 are published in Table 2 of Revenue’s Annual Report for 2017, available at .

My Department has forecast DIRT receipts for 2018 to be in the region of €117 million. Revenue have advised that LAET is expected to yield an estimated €180 million in 2018.

Seán Haughey (Dublin Bay North, Fianna Fail)
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75. To ask the Minister for Finance the estimated additional revenue that would be generated if the bookmakers' excise licence increased from €500 to €635; and if he will make a statement on the matter. [20541/18]

Seán Haughey (Dublin Bay North, Fianna Fail)
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76. To ask the Minister for Finance the estimated additional revenue that would be generated if the licence for an amusement licence for a period not exceeding three months increased from €38 to €55; and if he will make a statement on the matter. [20542/18]

Seán Haughey (Dublin Bay North, Fianna Fail)
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77. To ask the Minister for Finance the estimated additional revenue that would be generated if the licence for an amusement machine for 12 months increased from €125 to €170; and if he will make a statement on the matter. [20543/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 75 to 77, inclusive, together.

In regard to Question 20541/18, Revenue has advised me that 328 Bookmakers Licences were issued for the 2015 to 2017 licensing period, which ended on 30 November 2017. The total Excise Licence Duty payable for these licences was €164,000 (€500 x 328).  If the Excise Licence Duty fee had been €635 for the two year period, the total Excise Licence Duty payable would have amounted to €208,280. 

In regard to Question 20542/18, Revenue has advised me that 176 Amusement Licences, for a period not exceeding three months, issued during 2017. The total Excise Licence Duty payable for these licences was €6,688 (€38 x 176). If the Excise Licence Duty fee had been €55 for 2017, the total Excise Licence Duty payable would have amounted to €9,680.

In regard to Question 20543/18, Revenue has advised me that 8,728 Amusement Licences issued for twelve month periods during 2017. The total Excise Licence Duty payable for these licences was €1,091,000 (€125 x 8,728). If the Excise Licence Duty fee had been €170 for 2017, the total Excise Licence Duty payable would have amounted to €1,483,760.

Louise O'Reilly (Dublin Fingal, Sinn Fein)
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78. To ask the Minister for Finance the projected revenue to be generated from the introduction of the sugar sweetened drinks tax for 2018 and subsequent years; and if he will make a statement on the matter. [20545/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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It is extremely difficult to estimate the potential revenue generated for the Exchequer from the sugar-sweetened drinks tax due to continued industry reformulation resulting in reduced sugar levels in relevant products. However, it is estimated that the tax will yield in the region of €27m in 2018 and €40m in a full year.

It is hoped that the tax will help tackle obesity by providing incentives to reduce the sugar content in relevant products, and ultimately to reduce sugar consumption by citizens. Therefore revenues generated from this tax may decrease over time.