I am advised by the Revenue Commissioners that the full year yield to the Exchequer, based on the expected outturn in 2014, from increasing the CGT tax rate from 33% to 35% could be in the region of €28 million. This figure includes corporate gains. However, this estimate assumes no behavioural changes on the part of taxpayers, and increases in rates may have a significant behavioural impact and may not produce a corresponding increase in tax yield. In current economic conditions any estimate of additional yield must be treated with caution. In addition, increasing the rate could, in theory, lead to a reduction in yield from the tax.