Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

I do not know much about this particular tax, so I am not trying to catch the witnesses out. Could the witnesses give me examples so that I could understand it? I just do not quite get the dampening effect and why it is problematic. To me, CGT is a tax on the appreciation of assets. I think that is fair enough. I would be inclined towards increasing it, not reducing it. I would like to hear the argument as to why that would be problematic. I just do not understand what Ms Gunnell has said. I am trying to visualise who this is impacting and what sort of activity it is dampening that is good activity.