I am advised by Revenue that the Public Service Pension Related Deduction (PRD) was not separately declared on tax returns, therefore the data requested by the Deputy for the years 2015 to 2017 are not available. For the Deputy’s information, the Additional Superannuation Contribution (ASC) replaced the PRD from 1 January 2019, and the income tax relief is provided for under section 790CA of the TCA 1997.
Since 1 January 2019, Revenue has introduced a new PAYE reporting system for employers. Under this system, employers are required to submit data in relation to emoluments paid and deductions made each time they run their payroll and this provides for the reporting of additional data not previously recorded. Information on the cost of relief arising from the ASC will be available later in 2019 once the new system has bedded down and the data are available for analysis.