126. Deputy Billy Kelleher asked the Minister for Finance the estimated cost to the Exchequer of a proposal (details supplied) over a full calendar year. (Question 20093/18 asked on 08 May 2018 - Foreign Earnings Deduction)

Minister for Finance (Deputy Paschal Donohoe): The Foreign Earnings Deduction applies to taxpayers who work abroad during a tax year and one of the conditions of receiving the deduction is that the taxpayer must work in a relevant state, of which there are 30 eligible states. All of these 30 relevant states are non EEA states. 
I am advised by Revenue that given the number of variable factors involved, for example, the extra uptake as a result of the broadening of the incentive; the number of q...