Pearse Doherty (Donegal, Sinn Fein)
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243. To ask the Minister for Finance the estimated number of workers that avail of the full 40% income tax relief on pensions; the share of workers eligible for the 40% income tax relief on pensions who avail of the full relief; and if he will make a statement on the matter. [40557/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that it is not currently in a position to provide data on the number of taxpayer units making pension contributions who are availing of 40% relief on those contributions. Pension contributions are primarily administered through payroll, where the level of pay for income tax is calculated by the employer, with reference to an individual’s gross pay and their allowable deductions. The information as to how much of the contributions is relieved at 40% is not stored in the payslip data. Furthermore, while the income of a taxpayer is stated on their statement of liability at the year-end, this income corresponds to the pay for income tax, that is, the income on the statement of liability is net of income used for pension contributions.

Revenue has undertaken steps to bring together pension contribution information from payroll data with data arising from the statement of liability, in order to provide further insights on the matter, however, further work is required to complete this. Revenue has undertaken to progress the matter over the coming months.