It is assumed the Deputy is referring to the revised Entrepreneur Relief (section 597AA TCA 1997) that is available in respect of Capital Gains Tax (CGT). The available information is published on the Revenue website at the following link - https://www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/entrepreneur-relief-statistics.aspx.
The estimated cost of the relief and the number of claims is provided in the following table for the Deputy's convenience.
Year
|
Estimated Exchequer Cost €m
|
Number of Claims
|
2017 (provisional)
|
81.2
|
873
|
2016
|
20.4
|
412
|
Information is not available in respect of multinational and SME companies as the relief applies to individuals only.