169. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 446 of 27 July 2021, if the revenue generated from the introduction of a 40% rate of capital gains tax on the disposal of assets made by persons in cases in which the gains accrued are in excess of individual incomes, including incomes generated by gains in excess of €200,000, €300,000, €400,000 and €500,000, was calculated on the basis of the farm restructuring relief, revised entrepreneur relief and the retirement relief applying to the income and capital gains tax returns for the tax year 2018 before the 40% rate applied; and if not, what the revenue generated would amount to in those circumstances in which the aforementioned reliefs were considered before the proposed 40% rate was applied on the respective thresholds. [47664/21]

Summary

169. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 446 of 27 July 2021, if the revenue generated from the introduction of a 40% rate of capital gains tax on the disposal of assets made by persons in cases in which the gains accrued are in excess of individual incomes, including incomes generated by gains in excess of €200,000, €300,000, €400,000 and €500,000, was calculated on the basis of the farm restructuring relief, revised entrepreneur relief and the retirement relief applying to the income and capital gains tax returns for the tax year 2018 before the 40% rate applied; and if not, what the revenue generated would amount to in those circumstances in which the aforementioned reliefs were considered before the proposed 40% rate was applied on the respective thresholds. [47664/21]

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