Joan Burton (Dublin West, Labour)
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Question 165: To ask the Minister for Finance the cost to the Exchequer of the mortgage interest relief at source scheme for each of the years 2005, 2006, 2007 and to date in 2008; the projected cost to the Exchequer for the years 2008, 2009 and 2010; the number of taxpayers for each of these time periods benefiting from the mortgage interest relief scheme who claimed tax relief at source (details supplied); and if he will make a statement on the matter. [20737/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the cost to the Exchequer of mortgage interest relief by way of tax relief at source (TRS) and the associated number of claimants in each of the years 2005 to 2008 inclusive is as follows:

It should be noted that married couples are counted as a single claimant. The cost to the Exchequer of tax relief allowed for mortgage interest in 2008 is provisionally estimated at €645 million.

A breakdown by range of amount of tax relief provided at source could not be identified without carrying out a significant development of the Revenue Commissioners' TRS computer system.

Projections for income tax receipts are based on assumed movements in macroeconomic parameters and not by reference to the costs of individual tax reliefs. Accordingly, I am not in a position to provide the information requested in relation to forecasts of mortgage interest relief for the years 2009 and 2010.

The figures for numbers of claimants given in respect of 2006 and 2007 are upward revisions of figures provided in reply to a previous related question given on 12 February 2008. The revision was necessitated by new historical information becoming available in the interim.

Joan Burton (Dublin West, Labour)
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Question 166: To ask the Minister for Finance the cost to the Exchequer of the rent relief for private accommodation scheme for each of the years 2005, 2006, 2007 and to date in 2008; the projected cost to the Exchequer for the years 2008, 2009 and 2010; the number of taxpayers who availed of the rent relief for private accommodation scheme in each of those time periods; and if he will make a statement on the matter. [20738/08]

Joan Burton (Dublin West, Labour)
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Question 168: To ask the Minister for Finance the cost to the Exchequer of the tax relief on service charges scheme for each of the years 2005, 2006, 2007 and to date in 2008; the projected cost to the Exchequer for the years 2008, 2009 and 2010; the number of taxpayers who availed of the tax relief on service charges scheme in each of those time periods; and if he will make a statement on the matter. [20740/08]

Joan Burton (Dublin West, Labour)
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Question 170: To ask the Minister for Finance the cost to the Exchequer of the trade union subscription scheme for each of the years 2005, 2006, 2007 and to date in 2008; the projected cost to the Exchequer for the years 2008, 2009 and 2010; the number of taxpayers who availed of the trade union subscription scheme in each of those time periods; and if he will make a statement on the matter. [20742/08]

Joan Burton (Dublin West, Labour)
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Question 171: To ask the Minister for Finance the cost to the Exchequer of the health and medical expenses relief scheme for each of the years 2005, 2006, 2007 and to date in 2008; the projected cost to the Exchequer for the years 2008, 2009 and 2010; the number of taxpayers who availed of the health and medical expenses relief scheme in each of those time periods; and if he will make a statement on the matter. [20743/08]

Joan Burton (Dublin West, Labour)
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Question 172: To ask the Minister for Finance the cost to the Exchequer of the tuition fees tax relief scheme for each of the years 2005, 2006, 2007 and to date in 2008; the projected cost to the Exchequer for the years 2008, 2009 and 2010; the number of taxpayers who availed of the tuition fees tax relief scheme in each of those time periods; and if he will make a statement on the matter. [20744/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 166, 168 and 170 to 172, inclusive, together.

I am informed by the Revenue Commissioners that the most recent year for which final information is available on the cost to the Exchequer, and the numbers of taxpayers availing, of the tax reliefs mentioned by the Deputy is for the income tax year 2004. However, corresponding figures on the cost and numbers availing for the income tax year 2005 are available as follows on a preliminary basis.

These figures are subject to revision.

Projections for income tax receipts are based on assumed movements in macroeconomic parameters and not by reference to the costs of individual tax reliefs. Accordingly, I am not in a position to provide the data requested by the Deputy for the years 2006 to 2010 in relation to the above mentioned reliefs.

The numbers availing represent income earners who were in a position to absorb at least some of the tax relief and thereby give rise to an Exchequer cost. They do not include the numbers of potential claimants whose entitlements to other tax reliefs were sufficient to reduce their liability to tax to nil without reference to the specific relief. The numbers availing are rounded to the nearest hundred as appropriate.

A married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit.

Joan Burton (Dublin West, Labour)
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Question 167: To ask the Minister for Finance the cost to the Exchequer of the medical insurance premiums tax relief at source scheme for each of the years 2005, 2006, 2007 and to date in 2008; the projected cost to the Exchequer for the years 2008, 2009 and 2010; the number of taxpayers who availed of the medical insurance premiums tax relief at source scheme in each of those time periods; and if he will make a statement on the matter. [20739/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the cost to the Exchequer of tax relief allowed for medical insurance premia by way of tax relief at source (TRS) and the associated number of policies in each of the years 2005 to 2008 inclusive is as follows:

The cost to the Exchequer of tax relief allowed for medical insurance premia in 2008 is provisionally estimated at €315 million.

It should be noted that the numbers provided relate to the number of policies issued as it is not possible to compile a reliable count of the number of individual claimants.

Projections for income tax receipts are based on assumed movements in macroeconomic parameters and not by reference to the costs of individual tax reliefs. Accordingly, I am not in a position to provide the information requested in relation to forecasts of tax relief for medical insurance for the years 2009 and 2010.

Joan Burton (Dublin West, Labour)
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Question 169: To ask the Minister for Finance the cost to the Exchequer of the home carer tax credit scheme for each of the years 2005, 2006, 2007 and to date in 2008; the projected cost to the Exchequer for the years 2008, 2009 and 2010; the number of taxpayers who availed of the home carer tax credit scheme in each of those time periods; and if he will make a statement on the matter. [20741/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the most recent year for which final information is available on the cost to the Exchequer, and the numbers of taxpayers availing, of the home carer tax credit is for the income tax year 2004. However, corresponding figures on the cost and numbers availing for the income tax year 2005 are available as follows on a preliminary basis.

In addition, provisional estimates of the cost to the Exchequer of the home carer's tax credit and the associated number of income earners availing of it are available as follows for the income tax years 2006, 2007 and 2008.

Home carer tax credit

The figures for 2006 to 2008 are estimates from the Revenue tax forecasting model using actual data for the year 2004 adjusted as necessary for income and employment growth for the years in question and are therefore provisional and subject to revision.

Projections for income tax receipts are based on assumed movements in macroeconomic parameters and not by reference to the costs of individual tax reliefs. Accordingly, I am not in a position to provide the data requested by the Deputy for the years 2009 and 2010 in relation to the home carer credit.

The numbers availing represent income earners who were in a position to absorb at least some of the home carer tax credit and thereby give rise to an Exchequer cost. They do not include the numbers of potential claimants whose entitlements to other tax credits were sufficient to reduce their liability to tax to nil without reference to the home carer credit. The numbers availing are rounded to the nearest hundred as appropriate.

A married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit.

Joan Burton (Dublin West, Labour)
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Question 173: To ask the Minister for Finance the cost to the Exchequer of the tax relief for pension investment scheme for each of the years 2005, 2006, 2007 and to date in 2008; the projected cost to the Exchequer for the years 2008, 2009 and 2010; the number of taxpayers, for each of these time periods, benefiting from the tax relief for pension investment scheme who received this tax relief at a marginal rate of 20%; the number of taxpayers, for each of these time periods, benefiting from the tax relief for pension investment scheme who received this tax relief at a marginal rate of 41%; the number of taxpayers, for each of these time periods, benefiting from the tax relief for pension investment scheme who received this tax relief on less than €5,000 of their gross income; the number of taxpayers, for each of these time periods, benefiting from the tax relief for pension investment scheme who received this tax relief on more than €5,000, more than €10,000, more than €20,000, more than €30,000, more than €40,000, more than €50,000, more than €75,000, more than €100,000, more than €150,000 and more than €200,000 of their gross income and at the maximum allowable proportion of their gross income; and if he will make a statement on the matter. [20745/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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As part of the work on the Green Paper on Pensions, a review was carried out into the current regime of tax incentives for supplementary pension provision. This was done with a view to developing more comprehensive and reliable estimates of the cost of reliefs in this area. Arising from the review, the following revised and up to date estimates of the cost of tax and other reliefs for private pension provision for 2006 have been made. Estimates on a consistent basis are not available for 2005.

As regards projections for 2007-2010, projections for income tax receipts are based on assumed movements in macro-economic parameters and not by reference to the costs of individual tax reliefs. Accordingly, I am not in a position to provide the projected cost data requested by the Deputy for the years 2007 to 2010 in relation to the above-mentioned reliefs.

Breakdown of Figures by Tax Rate

With regard to occupational pensions, (that is, schemes set up by the employer), the figures in respect of employee and employer contributions are available only in aggregate form on a tentative basis. Information on such contributions is not captured in such a way as to make it possible to provide disaggregated figures by tax rate.

A breakdown of the figures by tax rate is only available at present in respect of the tax relief for contributions to Retirement Annuity Contracts (RACs) and Personal Retirement Savings Accounts (PRSAs) to the extent that these contributions have been included in the personal tax returns of tax payers. The available data is set out in the following tables:

The figures for PRSAs do not include contributions made by employees through employers' payroll systems and in respect of which tax relief is provided on the net pay basis. Information on such contributions is not captured in such a way as to make it possible to provide disaggregated figures by tax rate. Contributions to RACs are generally not made through employers payroll systems.

The lower aggregate figures for RACs in the tax rate table (compared to the slightly higher figures for RACs in the preceding table for 2005) are taken directly from filed income tax returns which represent about 98.5% of all income tax returns expected for 2005. The higher figures in the initial table have, in accordance with normal practice, been grossed-up. The designation of a tax rate to claimants is based on identifying the top tax rate applying to the taxable income of each claimant.

Tax Relief — Different Income Categories

I am informed by the Revenue Commissioners that it is not possible to provide disaggregated figures in regard to the take-up of the tax relief for all pension contributions across different income categories because the relevant data in regard to contributions is not captured in such a way as to make this possible. The latest relevant information available in this area is in respect of income tax relief allowed for contributions to Retirement Annuity Contracts (RACs) and Personal Retirement Savings Accounts (PRSAs) for the income tax year 2005, as returned for that year by individuals in personal income tax returns. This information is set out in the following tables which provide the number of cases as well as amount of deduction and reduction in tax for tax relief for RACs and PRSAs for the various contribution ranges. A married couple who has elected or has deemed to have elected for joint assessment is counted as one tax unit:

Maximum Allowable Proportion

With regard to occupational pensions (that is approved superannuation schemes set up by the employer) I am informed by the Revenue Commissioners that there is no statistical basis on which to provide an estimate of the maximum allowable proportion of tax relief claimed as the required data at individual employee level is not available to the Revenue Commissioners. Individuals claiming tax relief on contributions to Retirement Annuity Contracts (RACs) or Personal Retirement Savings Accounts (PRSAs) make that claim by way of a tax return to the Revenue Commissioners.

Figures illustrating the highest value of tax relief achievable (and how this is arrived at) for pension contributions by individuals in the years 2005 to 2008 are set out in the following table.

The relief can be doubled in the case of a married couple where each spouse qualifies for the maximum individual relief.

On the basis of the information available from tax records, the highest values of tax relief allowed in 2005 (the most recent year for which the necessary detailed information is available) were €64,008 for RACs and €59,397 for PRSAs. These are the amounts of tax relief corresponding to allowable contributions of €152,400 and €141,421 respectively, as relieved at the top tax rate of 42%.

In relation to the numbers of taxpayers availing of the maximum pension relief allowable, the most recent year for which the necessary detailed information is available is also 2005.

The following are the figures that are available for income tax year 2005.

The figures provided for the numbers availing of the maximum pension relief allowable assume that, in the case of married couples where both spouses are earning, the maximum allowable contributions can be confined to €76,200 (where only one spouse is a contributor) or to any amount falling between €76,200 and double that amount at €152,400 (where both spouses contribute the maximum allowable).