Anne Rabbitte (Galway East, Fianna Fail)
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149. To ask the Minister for Finance the number of employees that have availed of childcare as a benefit-in-kind in each year since 2005. [48865/18]

Anne Rabbitte (Galway East, Fianna Fail)
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150. To ask the Minister for Finance the number of employers that provide childcare either onsite or offsite as a benefit-in-kind to their employees in tabular form. [48866/18]

Anne Rabbitte (Galway East, Fianna Fail)
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151. To ask the Minister for Finance the estimated cost of reducing the rate at which childcare benefits under the benefit-in-kind scheme are taxed by one, two, three, four, five and six percentage points. [48869/18]

Fiona O'Loughlin (Kildare South, Fianna Fail)
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165. To ask the Minister for Finance the number of employees that avail of childcare as a benefit-in-kind from their employer. [49068/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 149 to 151, inclusive, and 165 together.

I am advised by Revenue that Benefit-In-Kind is declared on tax returns as a total figure rather than by individual benefit type. Therefore, there is no basis available to separately compile the numbers of employees availing of childcare as a Benefit in Kind, or the number of employers providing childcare as a Benefit in Kind.

Regarding Question No. 151, as the value of childcare as a Benefit in Kind cannot be isolated, it is also not possible to estimate the costs of reducing the rate of Income Tax on childcare.