Budget 2013 provided for reducing the capital acquisitions tax group tax free thresholds by 10% for gifts or inheritances taken after 5 December 2012. This was implemented by way of Financial Resolution on Budget Night and was subsequently provided for in Finance Act 2013. The change 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 5 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.