I propose to take Questions Nos. 145, 148 and 149 together.
I am advised by Revenue that the consideration amounts included on tax returns for previous years in respect of claims for principal private residence relief and retirement relief are published at the following link: www.revenue.ie/en/corporate/documents/statistics/income-distributors/summary-of-capital-gains-tax-returns.pdf
I am further advised that the yield from applying limits on these reliefs would depend on future disposals of the relevant assets, associated gains from these disposals and the impact of behavioural change as a result of these proposed changes. Therefore, any potential yields from the proposed changes cannot be accurately estimated.
Finally, I am advised by Revenue that it is not possible to provide the estimated yield from abolishing the capital gains tax relief that is given to property acquired between 7 December 2011 and 31 December 2014, as this would depend on the dates of disposal for future claims. However, analysis of previous claims of Section 604A relief is available at the following link:
www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/relief-on-disposal-of-certain-land-or-buildings.pdf