Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that a Costs of Tax Expenditures Table is available on the Revenue Statistics webpage at

www.revenue.ie/en/about/statistics/costs-expenditures.html.

This table provides an annual breakdown of the cost to the Exchequer for 'Health Expenses' from the years 2004 to 2014, the latest year for which data are available.  The table will be updated in due course as newer data become available. 

I am also informed by Revenue that a more detailed breakdown as sought by the Deputy is not available as health expenses claims are not captured in a manner that would allow different categories to be separately identified. However the following table sets out both the number of claimants and the cost to the Exchequer regarding health expenses specifically relating to nursing homes (the only category for which separate information is available) for the years 2010 to 2014, the latest year for which data are available.