Alan Shatter (Dublin South, Fine Gael)
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Question 171: To ask the Tánaiste and Minister for Finance the moneys received in respect of each of the tax years from 2002 to 2006 by way of inheritance tax paid by sons and daughters on property inherited from deceased parents. [17238/07]

Alan Shatter (Dublin South, Fine Gael)
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Question 172: To ask the Tánaiste and Minister for Finance the moneys received by way of inheritance in each of the years from 2002 to 2006 as a result of a son or daughter inheriting a family home from a deceased parent. [17239/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 171 and 172 together

I should point out to the Deputy that gifts or inheritances of dwelling-houses taken on or after 1 December 1999 are exempt from Capital Acquisitions Tax provided certain conditions relating to prior occupation, ownership of another dwelling-house and continued occupation are met. I am informed by the Revenue Commissioners that details from inheritance tax returns are not captured in such a way as to provide a basis for compiling the information sought by the Deputy. It is, therefore, not possible to separately identify the inheritance tax relating to property, including the family home, inherited by children from parents from within the overall yield from the tax without conducting an extensive investigation of the individual Revenue records.

The figures of net receipts from all inheritance tax for the years 2002 to 2006 are as follows: