Gerald Nash (Louth, Labour)
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326. To ask the Minister for Finance the estimated cost to the Exchequer in 2021 and 2022 of the e-worker tax relief; and if he will make a statement on the matter. [39869/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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Where e-workers incur certain extra expenditure in the performance of their duties of employment remotely or from home, such as additional heating and electricity costs, there is a Revenue administrative practice in place that allows an employer to make payments up to €3.20 per day to such employees, subject to certain conditions, without deducting PAYE, PRSI, or USC. Revenue have confirmed that PAYE workers using their primary residence as a workplace during Covid-19 restrictions qualify as e-workers for the purposes of this practice. Where employers choose to pay in excess of €3.20 the additional amount is subject to deduction of PAYE, PRSI and USC.

Where an employer does not pay €3.20 per day to an e-worker, employees retain their statutory right to claim a deduction under section 114 of the Taxes Consolidation Act (TCA) 1997 in respect of actual vouched expenses incurred wholly, exclusively and necessarily in the performance of the duties of their employment. PAYE employees are entitled to claim costs such as additional light and heat in respect of the number of days spent working from home, apportioned on the basis of business and private use.

As I announced on Budget day, in addition to these existing measures, Revenue have agreed to allow broadband to qualify for this relief. This apportionment is based on the number of days the person spent working from home in year with 30% of the apportioned value accepted by Revenue as related to work in the home.

PAYE workers can claim e-working expenses by completing an Income Tax return at year end. Revenue advise that the simplest way for taxpayers to claim their e-working expenses and any other tax credit entitlements is by logging into the myAccount facility on the Revenue website.

Revenue have published detailed guidance on e-working arrangements in their Tax and Duty manual TDM 05-02-13 e-Working and Tax which may be viewed at the following link:

www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-02-13.pdf.

Finally, the national remote working strategy: Making Remote Work, commits the Tax Strategy Group to reviewing the current tax arrangements for remote working in respect of both employees and employers. The Tax Strategy Group will take account of the economic, financial and organisational implications arising from the experience of remote working during the pandemic, and assess the merits of further enhancements for consideration in the context of Budget 2022.

As of the end of May 2021, for the tax year 2020, provisional data from Revenue suggests that almost 70,000 claims have been submitted, amounting to approximately €9 million. This is unlikely to be the final figure for such claims, as taxpayers have up to four year to claim expenses. Therefore, at present, with the limited data available it is not possible to provide a costing for 2021 or 2022.

Revenue will report on the cost of e-worker tax relief for 2021, in due course, after the tax returns for the year are filed and processed.

Gerald Nash (Louth, Labour)
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327. To ask the Minister for Finance the projected yield from abolishing relief under section 604A; the cost to date to the Exchequer annually of this relief; and if he will make a statement on the matter. [39876/21]

Gerald Nash (Louth, Labour)
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338. To ask the Minister for Finance the estimated yield from abolishing the primary private residence relief from capital gains tax and from capping the primary private residence relief from capital gains tax at €1 million; and if he will make a statement on the matter. [39892/21]

Gerald Nash (Louth, Labour)
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339. To ask the Minister for Finance the estimated yield from abolishing entrepreneurs relief as provided for under section 597AA of the Taxes Consolidation Act 1997; and if he will make a statement on the matter. [39893/21]

Gerald Nash (Louth, Labour)
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340. To ask the Minister for Finance the estimated yield from abolishing the CGT retirement relief and from reducing the limit that currently applies to the relief on disposals or transfers to children or certain other close relations if made after the age of 66 from €3 million to €1 million; and if he will make a statement on the matter. [39894/21]

Gerald Nash (Louth, Labour)
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341. To ask the Minister for Finance the estimated yield from CGT retirement relief from applying a limit of €3 million or €1 million, respectively, to disposals or transfers to children or certain other close relations between the ages of 55 and 66; and if he will make a statement on the matter. [39895/21]

Gerald Nash (Louth, Labour)
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342. To ask the Minister for Finance the estimated yield from abolishing CGT relief that is given to property acquired between 7 December 2011 and 31 December 2014; and if he will make a statement on the matter. [39896/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 327 and 338 to 342, inclusive, together.

In relation to Questions No 327 and 342, the estimated cost of Section 604A relief for the latest years is available at link www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/relief-on-disposal-of-certain-land-or-buildings.pdf.

In relation to Question No 339, the estimated cost of Entrepreneur relief for the latest years is available at link: www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/entrepreneur-relief-statistics.pdf.

In relation to Questions No 340, 341 and 338, the consideration amounts returned in respect of associated claims for retirement relief or disposals of Principal Private Residences are published at link: www.revenue.ie/en/corporate/documents/statistics/income-distributors/summary-of-capital-gains-tax-returns.pdf.

The yield from the abolition of these reliefs would depend on future disposals of the relevant assets and any behavioural change of those impacted. However, in general terms, the current cost of the relief (indicated in sources noted above) could be indicative of the possible yield from abolition.