Michael McGrath (Cork South Central, Fianna Fail)
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197. To ask the Minister for Finance the number of persons claiming tax relief on third level tuition fees; the cost of the relief in each complete tax year since 2015 in tabular form; and if he will make a statement on the matter. [31011/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the latest information on the number of taxpayer units benefiting from relief in respect of qualifying third level education fees, as well as the estimated total cost to the Exchequer can be found at https://www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx.  The most recent year for which data are presently available is 2016, it is expected that 2017 will be available in the coming weeks at the same link.

The (rounded) Exchequer costs and the numbers of claimants are set out in the following table.