It is assumed that the Deputy is referring to the revised Entrepreneur Relief provided for in section 597AA of the Taxes Consolidation Act 1997. I am advised by the Revenue that the cost of the measure would depend on the disposal of relevant gains by taxpayers. However, on the basis of disposals of gains in previous tax years, it is estimated that the cost of increasing this limit to €15m could be in the region of €55m in a full year. If the measure was introduced for disposals from January 2018, the first year cost could be in the region of €50 million. It should be noted that this estimate assumes no behavioral change on the part of taxpayers.