Written answers
Tuesday, 3 October 2023
Department of Finance
Tax Code
Richard Bruton (Dublin Bay North, Fine Gael)
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249. To ask the Minister for Finance the number of people who avail of the exemption from income taxes of room rental generating less than €14,000, and of childcare in the home of under €15,000; and if he will estimate the cost of each of these reliefs. [42432/23]
Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that the annual cost and number of claimants of the ‘Rent-a-Room Relief’ and ‘Childcare Services Relief’ is available in the Cost of Tax Expenditures Publication, which is available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx.
The items in question are found in the table ‘Cost of other credits, allowances and reliefs’ in this publication.
For ease of reference the tables are provided below:
The following table sets out data on the number of taxpayer units availing of the Rent a Room scheme, together with the Exchequer cost of the relief for the years 2016 - 2021 (the latest year for which data are available).
Year | Exchequer Cost €m | Number of Taxpayer Units |
|---|---|---|
2021 | 26.8 | 10,730 |
2020 | 20.7 | 9,310 |
2019 | 22.2 | 9,810 |
2018 | 19.7 | 9,240 |
2017 | 12 | 8,160 |
2016 | 9.3 | 7,350 |
The following table sets out data on the number of taxpayer units availing of the Childcare Services Relief, together with the Exchequer cost of the relief for the years 2016 - 2021 (the latest year for which data are available).
Year | Exchequer Cost €m | Number of Taxpayer Units |
|---|---|---|
| 2021 | 1.2 | 570 |
| 2020 | 1.1 | 670 |
| 2019 | 1.7 | 690 |
| 2018 | 1.6 | 690 |
| 2017 | 1.6 | 700 |
| 2016 | 1.5 | 690 |
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