Pat Rabbitte (Dublin South West, Labour) | Oireachtas source

The information we have is that the relief was claimed by only 14 individuals and that this roughly realised a relief used up of just over €1 million. That suggests an average relief per investor of just under the limit of restricted higher earners, €78,000. This is an anti-avoidance measure. It is not designed to bring in a great deal of additional tax to the Exchequer.

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