I propose to take Questions Nos. 103 to 105, inclusive, together.
In relation to Questions 103 and 105, I am advised by Revenue that a post-Budget 2017 Ready Reckoner is available on the Revenue Statistics webpage at the link: http://www.revenue.ie/en/about/statistics/index.html. Page 11 of this Ready Reckoner shows estimated cost or yield from changing either (i) the maximum tax relief available on private pension contributions or (ii) the ceiling on the annual earnings limit for determining maximum allowable contributions for pension purposes. While not all of the scenarios requested by the Deputy are shown in the Ready Reckoner, the others can be calculated on a straight-line or pro-rata basis from the information provided.
In relation to Question 104, the Standard Fund Threshold is the maximum allowable pension fund on retirement for tax purposes which was introduced in Finance Act 2006 to prevent over-funding of pensions through tax-relieved arrangements. Information on the numbers and values of individual pension funds or on individual accrued benefits in pension schemes are not generally required to be supplied to Revenue. Therefore there is no readily available underlying data or methodology on which to base reliable estimates of any possible yield which might be realised from the reduction in the Standard Fund Threshold outlined.