The annual cost of tax relief on approved training courses or third level education fees for each of the years 2004 to 2018 (the latest available year) are set out in Revenue’s Cost of Tax Expenditures Publication, which is available on the Revenue website. This data is summarised as follows.
I am advised by Revenue that data in relation to private colleges are not separately available as the ownership status of a particular college is not captured as part of the claim for relief on a tax return.
Year
|
Cost (€m)
|
2004
|
11.1
|
2005
|
14.3
|
2006
|
15.7
|
2007
|
18.1
|
2008
|
19.9
|
2009
|
20.6
|
2010
|
19.4
|
2011
|
14.5
|
2012
|
13.5
|
2013
|
12.5
|
2014
|
12.7
|
2015
|
12.9
|
2016
|
13.9
|
2017
|
15.2
|
2018
|
17.2
|