I am informed by the Revenue Commissioners that, as Section 23 relief is included in aggregated loss claims after the first year of claim, tax returns do not provide a basis for compiling estimates for the yield from standardising relief for all claims under the Section. If the Deputy had in mind to standardise the relief for properties that are yet to claim Section 23 relief for the first time, it is tentatively estimated, based on analysis of first time claimants in previous years' tax returns, that the Exchequer yield could be around €5 million over the period of claim.