The Commission on Taxation recommended the reduction of Capital Acquisitions Tax (CAT) business relief and agricultural relief from 90% to 75%, and an overall cap on the reduction via these reliefs of €3 million (Recommendations 8.70 and 8.71). The Commission also recommended that the two reliefs be amalgamated (recommendation 8.72). In the context of Budget 2010 and Finance Bill 2010 the Government considered these and other recommendations of the Commission but it was decided not to address these matters at this stage. The Finance Bill, which was published last Thursday, 4 February, contains proposals to reform and modernise the administration of CAT, including provisions that certain complex reliefs, including business relief and agricultural relief, can only be claimed electronically. This is in line with recommendation 5.42 of the Commission on Taxation report, that taxpayers should be required to file returns electronically where detailed data is needed to evaluate tax expenditures.