Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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251. To ask the Minister for Finance the estimated cost of restoring tax relief for trade union subscriptions. [25504/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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The following table sets out details of the cost of the tax relief for trade union subscriptions in the seven years immediately prior to its end, including 2010 (in which year, the measure cost some €26 million):

I am advised by Revenue that while these figures may not provide an accurate indicator of future costs of a new scheme, there is no other basis available to Revenue on which to estimate such costs.