140. Deputy Jonathan O'Brien asked the Minister for Finance the substantive differences both in terms of capacity, scope, ability, personnel and powers between the large cases division that deals with high wealth individuals and the medium enterprises division that deals with individuals with net assets of between €10 million and €50 million; the legislative provision for the threshold of high wealth individuals; the amendments that could be made to same; the legislation to which it relates that would alter this threshold; and the reason reviews in 2007 and 2015 resulted in no change in the threshold for high wealth individuals. [47363/18]

Summary

140. Deputy Jonathan O'Brien asked the Minister for Finance the substantive differences both in terms of capacity, scope, ability, personnel and powers between the large cases division that deals with high wealth individuals and the medium enterprises division that deals with individuals with net assets of between €10 million and €50 million; the legislative provision for the threshold of high wealth individuals; the amendments that could be made to same; the legislation to which it relates that would alter this threshold; and the reason reviews in 2007 and 2015 resulted in no change in the threshold for high wealth individuals. [47363/18]

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• Revenue Commissioners

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