Richard Bruton (Dublin North Central, Fine Gael)
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Question 159: To ask the Minister for Finance the distribution of capital gains tax receipt from transaction in land, in houses, in other buildings, in stocks and shares and so on for the most recent year which data is available. [33813/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Capital Gains Tax is charged on the lifetime disposals of most assets whether the disposal is by sale, gift or exchange. The total CGT yield in 2005 was close on €2 billion. I am informed by the Revenue Commissioners that the precise information requested by the Deputy is not available. The relevant information available is a proportional breakdown by reference to asset types of the aggregate consideration underlying chargeable gains for tax year 2004, that is, the total selling price prior to allowing any offsets or deductions. The figures, which are based on CGT returns filed through the ROS system in late 2005, are as follows: