I propose to take Questions Nos. 144 to 146, inclusive, together.
I am advised by Revenue that the number of persons who availed of the Capital Acquisitions Tax (CAT) Group thresholds A, B and C in each of the years from 2012 to 2016 and the total number of persons whose claims exceeded each threshold are as shown in the tables, which have been forwarded to the Deputy, broken down into Revenue administrative regions as requested by the Deputy.
The total value claimed through each threshold as requested by the Deputy is not readily available. Instead Revenue has provided the maximum amount of threshold available to claim by each of the individuals in the relevant category on the assumption that none of the individuals claimed previously using that threshold.
It should be noted that the number of claims exceeding the threshold refers to the number of individuals who exceeded their Group A, B or C thresholds in the relevant year. A portion of their threshold may have been utilised in earlier years in connection with other gifts or inheritances received.
