Maureen O'Sullivan (Dublin Central, Independent)
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37. To ask the Minister for Finance the estimated amount that would be raised if discretionary tax reliefs were available only at the standard rate; the discretionary tax reliefs, the cost of each and the estimated saving in tabular form; his views on whether there would be advantages in pursuing this model in the future; and if he will make a statement on the matter. [40692/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that the estimated yields from standard-rating discretionary tax reliefs currently available at the marginal rate are as shown in the following table. These yields are based on 2017 data, other than the estimate on the carry forward of excess reliefs under the High-Income Earners Restriction, where 2016 is the latest available year. The estimates are tentative and do not account for alterations in taxpayer behaviour.

For the purposes of evaluating tax expenditures, capital allowances, losses and expenses (wholly, exclusively and necessarily incurred in the performance of duties) are usually considered as part of the benchmark tax system. On this basis, they are excluded from the discretionary tax measures in the table above.

The costs of reliefs and expenditures are published on the Revenue website: , which may be of interest to the Deputy.