Rose Conway-Walsh (Mayo, Sinn Fein)
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31. To ask the Minister for Finance the percentage and amount of tax paid by each category of apprentice during off-the-job training for each phase of their apprenticeship, in tabular form; and if he will make a statement on the matter. [17101/22]

Rose Conway-Walsh (Mayo, Sinn Fein)
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32. To ask the Minister for Finance the cost to the Exchequer of excluding apprentices training allowances taxation; and if he will make a statement on the matter. [17102/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 31 and 32 together.

I am advised by Revenue that approximately 2,700 apprentices started off-the-job training in January 2022, the returning of these apprentices takes place at different stages, but the majority should have returned to their primary employer in March.

Tax returns data available to Revenue do not distinguish in what phase an apprentice is in. It is not possible based on Revenue data to separately identify the tax paid by apprentices or to quantify the potential loss to the Exchequer of exempting payments by each phase of the apprenticeship programme.