I propose to take Questions Nos. 84 and 85 together.
A Ready Reckoner is available on the Revenue Statistics webpage at the following link:
www.revenue.ie/en/corporate/documents/statistics/ready-reckoner.pdf.
Revenue's Ready Reckoner includes on pages 18 to 21, the estimated yield from various changes to Stamp Duty rates and on page 25 the estimated yield from changes to Excise charges on cigarettes to which these PQ's relate.
Where the exact changes proposed by the Deputy are not included, the yield or cost can be extrapolated on a straight-line or pro-rata basis from those shown. I am advised that in the case of relatively large changes to rates or thresholds, the cost or yield shown should be considered as more provisional in nature.