I propose to take Questions Nos. 327 and 338 to 342, inclusive, together.
In relation to Questions No 327 and 342, the estimated cost of Section 604A relief for the latest years is available at link www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/relief-on-disposal-of-certain-land-or-buildings.pdf.
In relation to Question No 339, the estimated cost of Entrepreneur relief for the latest years is available at link: www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/entrepreneur-relief-statistics.pdf.
In relation to Questions No 340, 341 and 338, the consideration amounts returned in respect of associated claims for retirement relief or disposals of Principal Private Residences are published at link: www.revenue.ie/en/corporate/documents/statistics/income-distributors/summary-of-capital-gains-tax-returns.pdf.
The yield from the abolition of these reliefs would depend on future disposals of the relevant assets and any behavioural change of those impacted. However, in general terms, the current cost of the relief (indicated in sources noted above) could be indicative of the possible yield from abolition.