I propose to take Questions Nos. 158 and 184 together.
I am advised by Revenue that self-employed taxpayers file their tax returns (Form 11) at a later date than PAYE individuals (Form 12). As the most recent tax year for which tax returns for both self-employed taxpayers and PAYE individuals are available is 2018, it is not yet possible to provide comprehensive data for 2019 or 2020.
Revenue has also advised me that more general information on the uptake of various reliefs, including tax relief on approved training courses and third level education fees, for the years 2004 to 2018 is set out in Revenue’s Cost of Tax Expenditures Publication (row 28), which is available at link: https://www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx.