I propose to take Questions Nos. 34 to 37, inclusive, together.
I am informed by Revenue that information in respect of the total assets held by individuals, investment funds and holding companies is not available and therefore an estimate of the yield from the introduction of an emergency tax as proposed in Questions 24295-20 and 24296-20 cannot be provided.
In relation to Questions 24297/20 and 24298/20, the available information relates to property transactions subject to Stamp Duty. I am informed the estimated the yield from varying the rate of Stamp Duty on residential and non-residential property is shown at page 18 of the Revenue Ready Reckoner available at: https://www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx. I am further advised that Stamp Duty returns do not categorise purchasers by category such as natural or legal person.