I propose to take Questions Nos. 64 and 65 together.
I am advised by Revenue that due to the small number of Real Estate Investment Trusts (REITs) involved, and its obligation to maintain the confidentiality of taxpayer information, the data sought by the Deputy cannot be provided. I am further advised that regarding Question 3096/21, is not possible to estimate the revenue that would have been raised had REITs been incorporated into section 31(C) of the Stamp Duty Consolidation Act 1999, as information on the relevant transactions, that would be subject to such a change, is not required to be reported to Revenue.