I propose to take Questions Nos. 188 and 189 together.
I am advised by Revenue that the number of individuals making pension contributions through employment in 2019, broken down by income range is published on the Revenue website at www.revenue.ie/en/corporate/documents/research/pmod-statistics-paper.pdf (Table 7).
I am also advised by Revenue that deductions to taxable income take place at a taxpayer unit level, where individuals who are jointly assessed are treated as one taxpayer unit, and their taxable income and tax liability is computed on the totality of their incomes, credits, deductions and reliefs. Therefore, it is not possible to provide an estimate of tax relief on pension contributions at an individual level. The analysis on a taxpayer unit level is available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/income-distributions/pension-contributions.aspx.