Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

The reason it might increase revenue is that the rate of capital gains tax is 33%, as the Deputy knows, whereas at the moment the disposal of a patent right is taxed at either 25% for a corporate or 20% to 40% for an individual. All other things being equal, the rate itself is going up so that is why it could give rise to a gain.