675. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue raised by reducing the pension relief earnings limit from €115,000 to €60,000. [55032/26]

I am advised by Revenue that the estimated cost of potential changes to the earnings limit for pension relief, such as that outlined by the Deputy can be found by consulting Revenue’s Ready Reckoner at page 9. The Ready Reckoner provides calculations on the impact of a wide array of potential changes to tax policy. The Ready Reckoner is available on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx.

The Deputy will wish to note that an update of the Ready Reckoner, to a Pre-Budget 2027 basis, is due to issue in the coming weeks.