Joan Burton (Dublin West, Labour)
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53. To ask the Minister for Finance if he will provide an analysis of the known losses carried forward for corporation tax purposes at 31 December 2015, 2016 and 2017, respectively, under each heading (details supplied) by general NACE classifications; and if he will make a statement on the matter. [41279/18]

Joan Burton (Dublin West, Labour)
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54. To ask the Minister for Finance if he will provide an analysis of the known losses carried forward for income tax purposes at 31 December 2015, 2016 and 2017, respectively, under headings (details supplied) by general NACE classifications; and if he will make a statement on the matter. [41280/18]

Joan Burton (Dublin West, Labour)
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55. To ask the Minister for Finance if he will provide an analysis of known losses carried forward for corporation tax purposes at 31 December 2015, 2016 and 2017 under headings (details supplied) by general NACE classifications, which are more than five and ten years old; and if he will make a statement on the matter. [41281/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 53 to 55, inclusive, together.

A sectoral breakdown of Corporation Tax trading losses forward for the tax years 2015 and 2016, which are the latest years available, is contained in Revenue’s Corporation Tax Publication (Table 19) at link: . The publication also provides information on capital allowances (Table 20) and the R&D credit (Table 21).

The available information in respect of Corporation Tax rental losses carried forward by sector for the tax years 2015 and 2016 is set out in the following table.

The available information in respect of a sectoral breakdown of losses forward from self-assessed Income Tax returns for the tax years 2015 and 2016, which are the latest years available, is set out in the following table.

Revenue has advised me that it is not possible to provide a breakdown of trading losses forward by type of underlying loss or a breakdown by age of losses forward as this information is not separately identified on tax returns.

Information for 2017 will be published in 2019 when Corporation and Income Tax returns for the year have been filed and analysed.

Joan Burton (Dublin West, Labour)
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56. To ask the Minister for Finance his views on whether it is time to limit all losses forward for income and or corporation tax purposes; the estimated yield of such an action in a full year; if a time to limit was set at five or ten years, respectively; and if he will make a statement on the matter. [41282/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that timeline information in respect of losses (to show the age profile of losses and unused capital allowances associated with claims) is not available on tax returns. While it is likely that restricting the use of these losses, including unused capital allowances, could lead to large theoretical gains depending on the time limit chosen, it is not possible to provide an accurate estimate of this yield in the absence of underlying information.