86 Mr. Barry asked the Minister for Finance the number of Irish companies and foreign companies claiming relief under the 10 per cent manufacturing relief in each of the past five years. [24698/96]

I am informed by the Revenue Commissioners that reliable statistics on the number of Irish and foreign companies availing of the reduced 10 per cent rate of corpoartion tax on part or all of their income are not available separately. The relevant available information relating to the total number of such companies availing of the reduced rate is as follows: