Róisín Shortall (Dublin North West, Social Democrats)
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89. To ask the Minister for Finance the amount of tax relief claimed on health expenses in each of the past five years; the number of persons or tax units in receipt of this relief in each of the past five years; the number of claims that were investigated in each of the past five years; the number of claims that were disallowed in each of the past five years, in tabular form; and if he will make a statement on the matter. [53482/17]

Róisín Shortall (Dublin North West, Social Democrats)
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90. To ask the Minister for Finance the amount of tax relief claimed on nursing home expenses in each of the past five years; the number of persons or tax units in receipt of this relief in each of the past five years in tabular form; and if he will make a statement on the matter. [53483/17]

Róisín Shortall (Dublin North West, Social Democrats)
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91. To ask the Minister for Finance the amount of tax relief claimed on the costs of employing a home carer in each of the past five years; the number of persons or tax units in receipt of this relief in each of the past five years in tabular form; and if he will make a statement on the matter. [53484/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 89 to 91, inclusive, together.

I am advised by Revenue that the Cost of Tax Expenditures Table is available on the Revenue Statistics webpage at . This sets out, in tabular form, data on a wide range of reliefs, credits and allowances including health expenses, nursing home related health expenses and expenses relating to employing a person to take care of an incapacitated individual. Please note that ‘Person taking care of incapacitated taxpayer’ relates to the cost of employing a person to take care of an incapacitated individual.

The table sets out the numbers of claims reviewed and disapproved for health expenses since 2013. This information covers claims by PAYE cases only. I am advised by Revenue that to include the same information in respect of self assessed cases would require a significant manual review of records, which it is not feasible to undertake.