I am advised by Revenue that the Cost of Tax Expenditures table is available on the Revenue Statistics webpage at https://www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx.
This table sets out data on a wide range of reliefs, credits and allowances, including the number of taxpayer units benefiting from relief in respect of qualifying third level education fees, as well as the estimated total cost to the Exchequer, for the years 2004-2015, the latest year for which data are available.
The table, taken from the data in the Cost of Tax Expenditures table, outlines the number of claims and the cost to the Exchequer for this relief annually from 2010:
Year
|
No. of Claims
|
Cost of Claims (€m)
|
2015
|
23,900
|
12.9
|
2014
|
24,000
|
12.7
|
2013
|
23,600
|
12.5
|
2012
|
25,300
|
13.4
|
2011
|
27,600
|
14.5
|
2010
|
31,700
|
19.4
|