I propose to take Questions Nos. 135, 146 and 147 together.
I am advised by Revenue that it is not possible to estimate the tax yield from abolishing these reliefs as this would depend on the dates of future disposals and claims.
Revenue’s analysis of the costs of Section 604A relief is available at the following link, for 2018 and 2019, the latest year for which fully analysed data are available:
www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/relief-on-disposal-of-certain-land-or-buildings.pdf
For the Deputy’s information, Revenue’s analysis of entrepreneur relief for 2016 to 2019 is available at:
www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/entrepreneur-relief-statistics.pdf
In relation to Question 38652/22, and for the Deputy’s information, the consideration amounts included on tax returns for 2014 to 2020, in respect of claims for retirement relief, are published at the following link:
www.revenue.ie/en/corporate/documents/statistics/income-distributors/summary-of-capital-gains-tax-returns.pdf