Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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158. To ask the Minister for Finance the amount of revenue that was foregone in 2015 and 2016 and will be foregone in 2017 through tax breaks on private medical insurance; and if he will make a statement on the matter. [36300/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the cost of tax relief on medical insurance premiums between 2004 and 2015, the latest year for which data are available, is published online on the Revenue website and is available at: .

In Budget 2014 a maximum premium threshold of €1,000 per adult and €500 per child was introduced on medical insurance premiums that would continue to be eligible for tax relief from 16 October 2013. Any premium amount paid in excess of these thresholds no longer qualifies for tax relief.

The cost of Income Tax relief in respect of medical insurance increased significantly in the years leading up to Budget 2014, estimated at €404 million in 2011, €448 million in 2012 and it was projected that the cost could reach €500 million in 2013 if no policy change were made. Despite the increasing cost of the relief, the numbers insured were estimated to have reduced by approximately 150,000 over the same period, while at the same time the level of medical cover decreased on some policies.

Against this background the increase in costs was unsustainable. If the relief had remained unchanged and the trend was to continue, it was estimated that the cost could have increased to €1 billion per annum by 2020. 

The ceilings introduced in Budget 2014 ensure a level of continuing support via the tax system for those who purchase medical insurance policies, while reducing Exchequer exposure to more expensive policies.

Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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159. To ask the Minister for Finance the number of tax units that avail of tax breaks for child care. [36301/17]

Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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160. To ask the Minister for Finance the amount of revenue that was foregone in 2015 and 2016 and will be foregone in 2017 through tax breaks for private child care; and if he will make a statement on the matter. [36302/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 159 and 160 together.

An exemption from tax is available on income of up to €15,000 per annum for individuals who mind up to three children in their own home. I am advised by Revenue that the numbers availing of the exemption of income arising from the provision of childcare services between 2006 and 2015, the latest year for which data are available, and the associated costs of the relief, are published online on the Revenue’s website and is available at . In 2015, 680 child-minders availed of the relief at a cost to the exchequer of €1.4m. 

Tax relief is not available to parents in respect of crèche fees or child care costs. A relief did exist in the form of a benefit-in-kind exemption where child care facilities were provided by an employer. However, this was abolished in Finance Act 2011, following a recommendation made by the Commission on Taxation.