I propose to take Questions Nos. 158 and 159 together.
In relation to Parliamentary Questions Nos. 158 and 159, I am advised by Revenue that a Costs of Tax Expenditures Table is available on the Revenue Statistics webpage at
http://www.revenue.ie/en/about/statistics/costs-expenditures.html.
This table provides an annual breakdown of the cost to the Exchequer for the 'Retirement Relief for Certain Sports Persons' and 'Exemption of Certain Earnings of Writers, Composers and Artists' reliefs from the years 2004 to 2014, the latest year for which data are available. The table will be updated in due course as newer data become available.