Gerald Nash (Louth, Labour)
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31. To ask the Minister for Finance the number of persons with annual income levels by category (details supplied) in the most recent year for which full data is available, in tabular form. [24213/20]

Gerald Nash (Louth, Labour)
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32. To ask the Minister for Finance the number of persons with annual income levels by category (details supplied) that received tax relief on their personal income for contributions to a pension, in tabular form. [24214/20]

Gerald Nash (Louth, Labour)
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33. To ask the Minister for Finance the gross amount of tax relief provided for pension contributions in each of the past five years for which full figures are available, in tabular form. [24215/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 31 to 33, inclusive, together.

Regarding Question 24213/20, I am advised by Revenue that they publish a series of income distribution statistics which are available at link: . Under this link, the table ‘RVA01 Distribution of Income Tax by Type of Gross Income, Range of Gross Income, Marital Status, Year and Statistic’ provides the distribution of taxpayers by range of income, for the years 2004 to 2018.

Regarding Question 24214/20, I am advised by Revenue that a breakdown of PAYE individuals who paid pension contributions in 2019 by annualised gross income band can be found in ‘Table 7: Breakdown of Pension Contributors’ on page 17 of Revenue’s report titled ‘Statistics and Insights from the First Year of Real-Time Payroll Reporting (PAYE Modernisation)’. This is published on Revenue’s website at link:  .

The link provides the available data in relation to PAYE employees in 2019 and constitutes a large majority of the total pension contributions recorded for all taxpayer types in a year. Pension contributions data in relation to 2019 for the self-employed, and other pension contributions not facilitated through employers, will become available once tax returns in relation to 2019 are filed later this year.

Regarding Question 24215/20, I am advised by Revenue that the tax cost of pension contributions for the years 2014-2018 (the latest year available) can be found in Revenue’s ‘Cost of Tax Expenditures’ publication available on the Revenue website at .

Paul Murphy (Dublin South West, RISE)
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34. To ask the Minister for Finance the estimated revenue that could be raised from the imposition of an emergency 3% Covid-19 tax on the total assets of natural persons, whatever the legal form of tenure, of €1 million and over, rising to a 5% tax on assets of €10 million and over. [24295/20]

Paul Murphy (Dublin South West, RISE)
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35. To ask the Minister for Finance the estimated revenue that could be raised from the imposition of an emergency 3% Covid-19 tax on the assets of investment funds and holding companies. [24296/20]

Paul Murphy (Dublin South West, RISE)
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36. To ask the Minister for Finance the estimated revenue that could be raised from the imposition of an emergency 3% Covid-19 tax on the market value of all property transfers by legal persons. [24297/20]

Paul Murphy (Dublin South West, RISE)
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37. To ask the Minister for Finance the estimated revenue that could be raised from the imposition of an emergency 2% Covid-19 tax on the market value of property transfers by natural persons of €1 million and over. [24298/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 34 to 37, inclusive, together.

I am informed by Revenue that information in respect of the total assets held by individuals, investment funds and holding companies is not available and therefore an estimate of the yield from the introduction of an emergency tax as proposed in Questions 24295-20 and 24296-20 cannot be provided.

In relation to Questions 24297/20 and 24298/20, the available information relates to property transactions subject to Stamp Duty. I am informed the estimated the yield from varying the rate of Stamp Duty on residential and non-residential property is shown at page 18 of the Revenue Ready Reckoner available at: . I am further advised that Stamp Duty returns do not categorise purchasers by category such as natural or legal person.