Richard Bruton (Dublin North Central, Fine Gael)
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Question 185: To ask the Tánaiste and Minister for Finance the number of returns in respect of capital acquisition tax which were made in 2002 and in 2006; the number in respect of which tax was payable; and the distribution of cases by class of relationship to the donor and by size of acquisition. [23637/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the total numbers of gift and inheritance tax returns (IT38) made in 2002 and 2006, and also the numbers in respect of which tax was payable, are as follows:

Details from inheritance and gift taxes returns are not maintained in such a way as to provide a basis for compiling the detailed information sought by the Deputy. It is, therefore, not possible to separately identify the details relating to the distribution of cases by class of relationship to the donor and by size of acquisition without a protracted investigation of Revenue records.