Michael McGrath (Cork South Central, Fianna Fail)
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273. To ask the Minister for Finance the annual cost of tax relief provided to employers for employer contributions to pension schemes based on the most recent data available between occupational pension schemes, PRSAs, RACs and certain overseas plans in tabular form; and if he will make a statement on the matter. [16594/18]

Michael McGrath (Cork South Central, Fianna Fail)
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274. To ask the Minister for Finance the annual cost of tax relief provided to employees for employee contributions to pension schemes based on the most recent data available between occupational pension schemes, PRSAs, RACs and certain overseas plans in tabular form; and if he will make a statement on the matter. [16595/18]

Michael McGrath (Cork South Central, Fianna Fail)
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275. To ask the Minister for Finance the annual cost of benefit-in-kind relief on employer contributions to pension schemes based on the most recent data available between occupational pension schemes, PRSAs, RACs and certain overseas plans in tabular form; and if he will make a statement on the matter. [16596/18]

Michael McGrath (Cork South Central, Fianna Fail)
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276. To ask the Minister for Finance the annual cost of tax relief provided to employees for employer contributions to PRSAs and other related accounts based on the most recent data available between occupational pension schemes, PRSAs, RACs and certain overseas plans in tabular form; and if he will make a statement on the matter. [16597/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 273 to 276, inclusive, together.

I am advised by Revenue that the following table outlines the relevant costs for the year of 2015.

‘Employers' Contributions To Approved Superannuation Schemes (4)’, ‘Employees' Contributions To Approved Superannuation Schemes (4)’, ‘Exemption of employers' contributions from employee BIK (4)’ relate to occupational pensions only, which are administered by the employer and declared to Revenue on the employer returns.  

‘Pension Contribution (Retirement Annuity and PRSA)’ consists of Retirement Annuity (RAC) and PRSA for the portion taken from the employer returns, while the portion of this which is taken from employee returns is Retirement Annuity, PRSA and QOPP (Qualifying Overseas Pension Plans).

This information is included in the Revenue publication ‘Costs of Tax Expenditures (credits, allowances and reliefs)’ at . This publication contains data for 2015, the latest year for which data are currently available, data from returns for 2016 are currently being processed.