It is assumed that the Deputy is referring to the revised Entrepreneur Relief provided for in Section 597AA of the Taxes Consolidation Act 1997.
I should say that no evidence is available to me which suggests that a significant number of Irish businesses have domiciled to the UK to take advantage of the higher life-time CGT limit in that jurisdiction.
In general, consideration of any changes to the tax system in advance of Budget 2020 is undertaken within the annual Budgetary and Finance Bill process. The Deputy will therefore appreciate that I cannot comment on any possible changes at this time.
I am advised by the Revenue Commissioners that based on 2016 data which is the latest available information, the provisional cost of the relief in 2016 was in the region of €20 million. Increasing the lifetime limit to €10 million is estimated to cost €47 million.