Michael McGrath (Cork South Central, Fianna Fail)
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144. To ask the Minister for Finance the yield from the high earners restriction in each year since it was introduced; and if he will make a statement on the matter. [45968/15]

Michael Noonan (Limerick City, Fine Gael)
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The High Earners Restriction was introduced in Finance Acts 2006 and 2007, with effect from 1 January 2007, and further amended in Finance Act 2010.

I am informed by the Revenue Commissioners that the yield in respect of the restriction, which limits the use of certain tax reliefs and exemptions by high income individuals, is outlined in the table.  These figures are based on returns received by Revenue.

Reports are published on both my Department's and the Revenue Commissioners websites that provide comprehensive analysis of the high earners restriction. A copy of these reports are also sent to the opposition spokespersons on Finance.

The most recent report for 2013, the latest year for which data are available, is located at .