45126-Invest. Qual-No111

Investment in QualityNumbers Estimated Base year Notesbenefiting full year from whichCost costing(€ million) derivesLoans relating to principal private residence – interest relief 462,000 205 2003Relief in respect of Medical Insurance Premiums 533,000 160 2002Expenses allowable to Employees under Schedule E (work related) 856,900 61 2001Health Expenses Relief 99,900 38 2000Rented Residential Accommodation n/a 31* 2000Investment in Corporate Trades (BES) n/a 23 2000/01 (6)Investment in Films n/a 24 2000 (7)Capital TaxesPrincipal Private Residence – CGT exemption n/a 787 2002 (8)Stamp Duty Relief for new homes n/a 112 2001Exemption from CGT on occasion of Death n/a 47 2002 (8)Indirect TaxDisabled Drivers and Disabled Passengers Tax Concessions 7,500 38 2002 (9)Farm Buildings and Land (VAT Refund) n/a 30 2001Excise relief for local public transport vehicles n/a 20 2002 (10)Other Income TaxExemption of income of Charities, Colleges, Hospitals, Schools, Friendly Societies etc. n/a 87 2000 (11)Artists Relief 941 30 2000Donations to Charitable Organisations n/a 29 2000Relief under Profit Sharing Schemes n/a 22* 2000342