I propose to take Questions Nos. 217 and 218 together.
I am advised by Revenue that the available information in relation to the cost of tax relief on pension contributions is available on the Revenue website at www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/costs-tax-expenditures.pdf.
The information includes the number of taxpayers availing of the relief as well as the total cost, broken down by year, to the tax year 2018, the latest year for which data are currently available.
The information at the link above reflects the totals for each year. Information on pension contributions at individual (employee) level was not separately recorded on tax returns prior to 2019. However, following changes to the PAYE system, the information sought by the Deputy will become available in April for 2019 and for subsequent years as soon as possible thereafter.
The data will be published on the Revenue website once available.