307. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 177 of 21 June 2022, if the revenue generated with respect to a 40% rate of capital gains tax on individual incomes in excess of €500,000, including income from gains, was calculated on the basis of the farm restructuring relief, revised entrepreneur relief and retirement relief applying to the applicable income before the proposed 40% rate is applied; and if he will make a statement on the matter. [39474/22]

Summary

307. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 177 of 21 June 2022, if the revenue generated with respect to a 40% rate of capital gains tax on individual incomes in excess of €500,000, including income from gains, was calculated on the basis of the farm restructuring relief, revised entrepreneur relief and retirement relief applying to the applicable income before the proposed 40% rate is applied; and if he will make a statement on the matter. [39474/22]

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