It is assumed that the Deputy is referring to the revised Entrepreneur Relief provided for in s597AA of the Taxes Consolidation Act 1997. I am advised by Revenue that the current lifetime limit applicable to this relief is €1 million in chargeable gains. The cost of increasing this limit to the €5 million, €10 million and €15 million amounts suggested by the Deputy is €49 million, €54 million, and €56 million respectively in a full year. These costs are on the basis of various assumptions regarding asset disposals. Information in respect of claims of the relief as introduced in Budget 2016 should become available for the first time in mid 2018 when 2016 tax year returns have been fully analysed.