I am informed by the Revenue Commissioners that the relevant information available is a proportional breakdown by reference to asset types of the aggregate consideration underlying chargeable gains for tax years 2007 to 2009 — that is, the total selling price prior to allowing any offsets or deductions, rather than the tax take per asset category. On this basis the figures, which are based on Capital Gains Tax (CGT) returns filed by individuals who made a positive entry in the CGT panel of Form 11, are as follows:
CGT 2007 to 2009 — proportional breakdown of consideration by asset
|
2007
|
2008
|
2009 Provisional
|
Asset Type
|
%
|
%
|
%
|
Agricultural Land
|
10.5
|
8.5
|
8.3
|
Development Land
|
8.3
|
3.7
|
2.3
|
Shares (Quoted)
|
24.2
|
29.1
|
33.6
|
Shares (Unquoted)
|
19.0
|
22.7
|
28.0
|
Commercial Property
|
15.1
|
10.4
|
6.8
|
Residential Property
|
17.2
|
17.0
|
12.3
|
Shares Exchanged
|
0.5
|
1.8
|
1.0
|
Foreign Life
|
0.0
|
0.0
|
0.0
|
Offshore Funds
|
0.0
|
0.1
|
0.1
|
Other Assets
|
5.3
|
6.7
|
7.6
|
Total
|
100
|
100
|
100
|
A corresponding breakdown is not available in respect of the tax liability.