I am advised by the Revenue Commissioners that the breakdown of yield from Capital Acquisitions Tax for the years in question is as follows:
Year
|
Inheritance tax €m
|
Gift tax €m
|
Discretionary Trust tax €m
|
Probate tax €m
|
2007
|
314.5
|
70.5
|
4.4
|
1.2
|
2008
|
291.8
|
46.8
|
3.3
|
0.9
|
2009
|
201.6
|
50.5
|
2.9
|
0.6
|
2010
|
186.2
|
46.8
|
3.0
|
0.5
|
On the basis of the taxable values of gifts or inheritances liable to tax, the breakdown of the 2009 yield from Inheritance tax and Gift tax by Group Threshold A, B and C is estimated as follows:
Group threshold — relationship to disponor
|
% of total Inheritance tax and Gift tax
|
A — Son/Daughter
|
31.5
|
B — Parent/Brother/ Sister/Niece/ Nephew/Grandchild
|
50
|
C — Relationship other than Group A or B
|
18.5
|
Details from returns are not maintained in such a way as to provide a basis for compiling this information for earlier years.