Dáil Éireann Debate, Tuesday - 3 October 2023
249. Deputy Richard Bruton asked the Minister for Finance the number of people who avail of the exemption from income taxes of room rental generating less than €14,000, and of childcare in the home of under €15,000; and if he will estimate the cost of each of these reliefs. [42432/23]
View answerI am advised by Revenue that the annual cost and number of claimants of the ‘Rent-a-Room Relief’ and ‘Childcare Services Relief’ is available in the Cost of Tax Expenditures Publication, which is available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx.
The items in question are found in the table ‘Cost of other credits, allowances and reliefs’ in this publication.
For ease of reference the tables are provided below:
The following table sets out data on the number of taxpayer units availing of the Rent a Room scheme, together with the Exchequer cost of the relief for the years 2016 - 2021 (the latest year for which data are available).
|
Year |
Exchequer Cost €m |
Number of Taxpayer Units |
|
2021 |
26.8 |
10,730 |
|
2020 |
20.7 |
9,310 |
|
2019 |
22.2 |
9,810 |
|
2018 |
19.7 |
9,240 |
|
2017 |
12 |
8,160 |
|
2016 |
9.3 |
7,350 |
The following table sets out data on the number of taxpayer units availing of the Childcare Services Relief, together with the Exchequer cost of the relief for the years 2016 - 2021 (the latest year for which data are available).
|
Year |
Exchequer Cost €m |
Number of Taxpayer Units |
|
2021 |
1.2 |
570 |
|
2020 |
1.1 |
670 |
|
2019 |
1.7 |
690 |
|
2018 |
1.6 |
690 |
|
2017 |
1.6 |
700 |
|
2016 |
1.5 |
690 |
