I propose to take Questions Nos. 424 and 449 together.
The yield from Stamp Duty on transactions in shares, stocks and marketable securities is published at link: www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-stamp-duty.aspx. This information is not separately available in relation to Irish incorporated companies only.
The Revenue Ready Reckoner, which is available at link: www.revenue.ie/en/corporate/documents/statistics/ready-reckoner.pdf, shows on page 18, the estimated yield from changes to the rate of Stamp Duty on residential property. The proposed increases can be derived on a pro rata basis from the information in the published table. These costings assume no behavioural change arising from the proposed changes.