I am advised by the Revenue Commissioners that the estimated cost of the reliefs outlined above are as shown in the following table in so far as they are available.
Year
|
2010
|
2011
|
2012
|
2013
|
Agricultural Relief
|
|
|
|
|
Claims allowed
|
1,654
|
1,499
|
1,747
|
1,594
|
Estimated Cost of Agricultural Relief
|
€59m
|
€60m
|
€77m
|
€73m
|
Business Relief
|
|
|
|
|
Claims allowed
|
392
|
504
|
622
|
440
|
Estimated Cost of Business Relief
|
€62m
|
€70m
|
€212m
|
€93m
|
Favourite Nephew Relief
|
|
|
|
|
Claims allowed
|
107
|
103
|
106
|
92
|
Estimated Cost of favourite nephew relief
|
Not available
|
Not available
|
Not available
|
Not available
|
Dwelling House Relief
|
|
|
|
|
Claims allowed
|
441
|
573
|
504
|
545
|
Estimated Cost of dwelling house exemption
|
Not available
|
Not available
|
Not available
|
Not available
|
Note: The estimated cost for the agricultural and business reliefs are particularly tentative because of the potential for diluting the cost by the availability of unused exemption from unabsorbed group thresholds.
The cost of favourite nephew relief and dwelling house relief is not shown as the necessary detailed data is not available to provide a basis for estimating these costs.