Michael McGrath (Cork South Central, Fianna Fail)
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136. To ask the Minister for Finance the annual cost of the research and development tax credit for the previous five years including 2018; the number of companies that have availed of the scheme in each of these years by multinational companies and SME companies; and if he will make a statement on the matter. [53750/18]

Michael McGrath (Cork South Central, Fianna Fail)
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137. To ask the Minister for Finance the annual cost of the knowledge development box in each year since its creation; the number of companies that have availed of the scheme in each of these years by multinational companies and SME companies; and if he will make a statement on the matter. [53751/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 136 and 137 together.

I am advised by Revenue that the annual cost of the research and development tax credit for the most recent five years for which data are available (i.e. to 2016), and the number of companies that have availed of the scheme in each of these years, is as set out in the table below.

This information, together with a range of other available data in respect of the R&D tax credit, is published on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/r-and-d-tax-credits.aspx. This includes the available information in respect of a breakdown by size of the claimant companies.

Information in respect of 2017 will be published during 2019 when returns for that year have been processed and analysed.

In relation to the Knowledge Development Box (KDB), the relief is available in respect of accounting periods commencing on or after 1 January 2016. Given the supporting documentation required, the claimant company has a period of up to 24 months to make a claim for relief under the KDB. A small number of companies (less than 10) with accounting periods ended on or before 31 December 2016 have claimed the relief. The tax cost of these claims to-date is approximately €5 million. Due to taxpayer confidentiality, Revenue cannot comment further on the size or nature of the claimant companies. Information in respect of 2017 will be published during 2019 when returns for the year have been processed and analysed.

Michael McGrath (Cork South Central, Fianna Fail)
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138. To ask the Minister for Finance the annual cost of the entrepreneurial relief for each year since its establishment including 2018; the number of companies that have availed of the scheme in each of these years by multinational companies and SME companies; and if he will make a statement on the matter. [53752/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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It is assumed that the Deputy is referring to the revised entrepreneur relief which is provided for in Section 597AA of the Taxes Consolidation Act 1997 in respect of Capital Gains Tax (CGT) for individuals disposing of certain business assets.

I am advised by Revenue that based on analysis of CGT returns filed for the tax year 2016, the latest year available, approximately 410 individuals have availed of entrepreneurial relief with an estimated cost of approximately €20 million. As the relief is only available to individuals, a breakdown by multinational company and SME is not available.

Michael McGrath (Cork South Central, Fianna Fail)
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139. To ask the Minister for Finance the annual cost of the special assignee relief programme for the previous five years including 2018; the number of companies that have availed of the scheme in each of these years by multinational companies and SME companies; and if he will make a statement on the matter. [53753/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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SARP was introduced in Budget 2012 as part of a strategy to promote Foreign Direct Investment into Ireland, and to allow us to compete internationally to attract highly skilled and mobile executives who act as key decision makers within organisations.

The measure provides income tax relief on a portion of income earned by employees, who are assigned by their employer to work in Ireland, and who previously worked abroad for that employer for a minimum of six months. There is no exemption or relief from USC and PRSI is payable where the individual is not liable to social insurance contributions in the home country.

The 2016 annual Revenue report on SARP shows that for the years 2012 to 2016 (the most recent year for which data are available) the annual cost of the measure was as follows:

Regarding the Deputy's question as to the number of companies that have availed of the scheme in each of these years by multinational companies and SME companies, Revenue have advised me that a breakdown of company types, whether SME or multinationals, is not available. However, the following table sets out the numbers of individual claimants for the period 2012-2016.

As the Deputy is aware, I recently brought forward an amendment to the Finance Bill 2018 to place a ceiling of €1 million on eligible income for SARP purposes. This change will be effective for new entrants to the programme from 1 January 2019 and for existing beneficiaries of the programme from 1 January 2020. In addition, I announced that a full review of SARP will be carried out in 2019.

Michael McGrath (Cork South Central, Fianna Fail)
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140. To ask the Minister for Finance the annual cost of the foreign earnings deduction for the previous five years including 2018; the number of companies that have availed of the scheme in each of these years by multinational companies and SME companies; and if he will make a statement on the matter. [53754/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Foreign Earnings Deduction (FED) is provided for in section 823A of the Taxes Consolidation Act 1997 (TCA). It provides relief from tax on up to €35,000 of salary for employees who travel out of State to certain countries on behalf of their employer. In order to qualify for FED, an employee must spend a minimum of 30 days abroad in a year and each trip must consist of at least three (3) consecutive days in a qualifying country.

I am advised by Revenue that the most recent data available on the annual cost and the number of individuals who have availed of the scheme are as follows:

I am further advised by Revenue that FED is an allowance that is applied for by the employee through their own tax returns and is not returned at a company level. Therefore, it is not possible to provide the information on the number of companies associated with employees availing of the scheme broken down by multinational companies and SMEs, as requested by the Deputy.

FED is available for travel to the following thirty countries:

Brazil, Russia, India, China, South Africa,Egypt, Algeria, Senegal, Tanzania, Kenya, Nigeria, Ghana, Democratic Republic of the Congo, Japan, Singapore, Republic of Korea, Saudi Arabia, United Arab Emirates, Qatar, Bahrain, Malaysia, Indonesia, Vietnam, Thailand, Chile, Oman, Kuwait, Mexico, Colombia, Pakistan.