263. Deputy Róisín Shortall asked the Minister for Finance the analysis and total estimated Exchequer costing that has been carried out on the employment and investment incentive scheme including in relation to the income profile of persons availing of the relief; the number of jobs created or supported by the qualifying companies; the estimated deadweight loss; his views on whether the amount might be better invested in direct relief or grants to SMEs rather than by way of tax relief to individual and institutional investors; and if he will make a statement on the matter. [52380/21]

Summary

263. Deputy Róisín Shortall asked the Minister for Finance the analysis and total estimated Exchequer costing that has been carried out on the employment and investment incentive scheme including in relation to the income profile of persons availing of the relief; the number of jobs created or supported by the qualifying companies; the estimated deadweight loss; his views on whether the amount might be better invested in direct relief or grants to SMEs rather than by way of tax relief to individual and institutional investors; and if he will make a statement on the matter. [52380/21]

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• Tax Code

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