Éamon Ó Cuív (Galway West, Fianna Fail)
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329. To ask the Minister for Finance if it is intended to change the tax relief on pension contributions for employees if an auto-enrolment pension scheme is introduced; and if he will make a statement on the matter. [1383/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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Ireland operates what is described as an “Exempt – Exempt – Taxed” or “EET” pension regime. Contributions to a pension fund are relieved from tax and growth in these funds are also accumulated on a tax-free basis. Payments out of the fund during retirement are then subject to income tax, and USC and PRSI where applicable. I do not have any plans to change the current arrangements for tax relief on pension contributions.

As the Deputy may be aware, the Programme for Government contains a commitment to introduce a pension auto-enrolment system. This aims to address the low proportion of Irish employees with supplementary pension cover, which includes both occupational and personal pensions. My colleague Deputy Humphreys, Minister for Social Protection, is finalising a proposal for Government on the overall design of the AE system. As such it would not be appropriate to comment on any specific design features of the AE regime in advance of Government approval. In line with the Economic Recovery Plan, published in July 2021, implementation of the AE system will commence over the course of 2022 and 2023 with the necessary legislative, organisational and organisational structures being put in place.

Pearse Doherty (Donegal, Sinn Fein)
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330. To ask the Minister for Finance the cost to the Exchequer of tax relief on pension contributions from 2016 to 2020 disaggregated by year and salary band with intervals of €10,000 in tabular form. [1420/22]

Pearse Doherty (Donegal, Sinn Fein)
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331. To ask the Minister for Finance the number of persons availing of tax relief on pension contributions from 2016 to 2020 disaggregated by year and salary band with intervals of €10,000 in tabular form. [1421/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 330 and 331 together.

I am advised by Revenue that the available information in relation to the cost of tax relief on pension contributions is available on the Revenue website at link www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/costs-tax-expenditures.pdf.

The information includes the number of taxpayers availing of the relief as well as the total cost, broken down by year, to the tax year 2018, the latest year for which data are currently available.

For the convenience of the Deputy, the following table sets out the relevant tax costs for 2016, 2017 and 2018, as data for 2019 and 2020 are not yet available.

The information above reflects the totals for each year. Information on pension contributions at individual (employee) level was not separately recorded on tax returns prior to 2019. However, following changes to the PAYE system, the information sought by the Deputy will become available in the coming weeks for 2019 and for subsequent years as soon as possible thereafter. The data will be published on the Revenue website once available.