I propose to take Questions Nos. 193 and 194 together.
In relation to Question 26961/16, I am advised by Revenue that a breakdown in the ranges requested by Deputy cannot be provided due to confidentiality considerations. The available information in respect of certain ranges of property numbers is as shown in the table. The Deputy may wish to note that the estimated number of liable persons owning more than 200 properties is between 40 and 50 in each of the years shown. These figures are provisional and subject to change.
|
Number of Liable Persons
|
|
|
Number of Properties Between
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2013
|
2014
|
2015
|
200-300
|
15
|
14
|
11
|
301-400
|
11
|
11
|
11
|
401-500
|
Less Than 10
|
Less Than 10
|
Less Than 10
|
Greater than 500
|
12
|
14
|
14
|
In relation to Question 26962/16, I am further advised by the Revenue Commissioners that the vast majority of liable persons with properties in excess of 201 are legal entities such as companies. However, Revenue have no basis on which to differentiate those which might be described as "Vulture Funds" as this is not a recognised classification on tax records.