A comprehensive analysis of the high earners restriction is published on an annual basis. These reports are available at my Department's website, http://www.finance.gov.ie and the website of the Revenue Commissioners at http://www.revenue.ie/en/about/publications/other.html#reports. At the time of publication, I also sent a copy of the reports to each of the main opposition Finance spokespersons.
The latest full year for which information is available is 2013 and the relevant analysis published is available at: http://www.revenue.ie/en/about/publications/ror-2013-report.pdf, or at: http://www.finance.gov.ie/what-we-do/tax-policy/publications/reports-research/restriction-reliefs/restriction-reliefs-report-3. Updates for 2014 and 2015 will be published in due course. The annual reports show the estimated yield arising and the distribution of taxpayers affected by income range. However, because of the Revenue Commissioners' obligation to observe confidentiality in relation to the taxation affairs of individual taxpayers and small groups of taxpayers, the specific breakdown by income bands requested by the Deputy is not provided in relation to certain incomes.
I am informed by the Revenue Commissioners that they are not in a position to estimate the yield in respect of the 2014 or 2015 tax years.