166. Deputy Ged Nash asked the Minister for Finance the number of disposals of a business by a parent to a child in the years 2020 to 2023 inclusive; the number of disposals of companies valued at over €10 million for each of the relevant years where the business is being transferred to the next generation of children; his plans to introduce a new €10 million cap on the retirement relief capital gains tax exemption; the estimated number of businesses/individuals will be impacted by the planned changes in the first year of the new regime; and if he will make a statement on the matter. [23824/24]

Summary

166. Deputy Ged Nash asked the Minister for Finance the number of disposals of a business by a parent to a child in the years 2020 to 2023 inclusive; the number of disposals of companies valued at over €10 million for each of the relevant years where the business is being transferred to the next generation of children; his plans to introduce a new €10 million cap on the retirement relief capital gains tax exemption; the estimated number of businesses/individuals will be impacted by the planned changes in the first year of the new regime; and if he will make a statement on the matter. [23824/24]

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