Fiona O'Loughlin (Kildare South, Fianna Fail)
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105. To ask the Minister for Finance the status of an application by a person (details supplied). [35714/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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Start Up Refunds for Entrepreneurs (SURE) is an income tax incentive aimed at encouraging individuals to become entrepreneurs. Where an individual who was in full time employment sets up their own company, and takes up full time employment with that company, they are entitled to set the amount invested against their taxable income in the six years prior to their investment. In this way, they receive a tax refund to support them in their new venture.

With regard to the specific query raised by the Deputy on behalf of a taxpayer, Revenue have advised me that the application was approved for relief on 1August 2018.