I am informed by the Revenue Commissioners that there are approximately 2,500 small self-administered pension schemes in existence but it is not possible to separately identify those established since 1997.
Employer contributions to small self-administered pension schemes are treated as a trading expense. Employee contributions are netted off as deductions from an individual's income before arriving at the definition of income for tax purposes.
Figures of pension contributions by employers and employees are not captured in such a way as to provide a dedicated basis for compiling estimates of cost to the Exchequer, the highest amount of relief or the average amount of relief allowed. Accordingly, the specific information requested by the Deputy is not readily available and could not be obtained without conducting a protracted examination of the Revenue Commissioner's records.