Thursday, 20 June 2019

Questions (70)

Pearse Doherty


70. Deputy Pearse Doherty asked the Minister for Finance the estimated cost increasing to each of €3, €5 and €10 million the lifetime gains eligible for the entrepreneur relief 10% CGT rate. [25938/19]

View answer

Written answers (Question to Finance)

I am advised by Revenue that estimated costs of increases to the lifetime gains limit for Entrepreneur Relief from Capital Gains Tax are available on page 14 of the Revenue Ready Reckoner, which is available at While not all of the increases proposed by the Deputy are included in the Ready Reckoner, these can be estimated on a straight-line or pro-rata basis from those shown.