480. Deputy Charles Ward asked the Tánaiste and Minister for Finance the estimated individual savings per relief and the total full-year savings to the Exchequer from applying only the standard rate of tax to all discretionary tax expenditures; if this table can categorise those reliefs and expenditures that cost in excess of €5 million per annum, and in excess of €10 million per annum in revenue foregone, in tabular form; and if he will make a statement on the matter. [40197/26]

I am advised by Revenue that the table below provides details on tax reliefs allowed at rates higher than the standard rate and sets out estimates associated with standard-rating the relief allowed.

The table also includes a categorisation of the current cost of each relief into ‘>€5m’ and ‘>€10m’ as requested by the Deputy.

All figures relate to 2023 unless otherwise stated.

*data relates to 2019, the latest year for which data is available for analysis.