The budget change referred to in the question was estimated to yield €10 million in 2013. However, I am informed by the Revenue Commissioners that figures of capital acquisitions tax receipts are not captured in such a manner as would enable the impact of this change to be separately identified. It may be noted that as this change applies to gifts or inheritances taken after 05 December 2012 the bulk of capital acquisitions tax receipts affected by the change are not due for payment until 31 October 2013, or 14 November 2013 where returns and payment are made through Revenue On-Line System.