I propose to take Questions Nos. 167 and 168 together.
I am advised by Revenue that a Ready Reckoner providing estimated impacts for potential changes to a wide range of taxes and duties is available on the Revenue website at https://www.revenue.ie/en/corporate/documents/statistics/ready-reckoner.pdf.
On page 19 of the Ready Reckoner, a wide range of detailed information is shown on changing the Stamp Duty rate applicable to properties transferred in excess of various thresholds.
While the Ready Reckoner does not show the particular costings requested by the Deputy, they can be estimated on a straight-line basis from those displayed. It should be noted that these Ready Reckoner estimates do not reflect the impact of any behavioural change.
A first year cost is not available as it would be dependent on the date of introduction of any change.