John Deasy (Waterford, Fine Gael)
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Question 150: To ask the Tánaiste and Minister for Finance the number of people affected by the amendment of Section 86 of the Capital Acquisitions Tax Consolidation Act 2003; the number of people as a result of this legislation who do not qualify for relief that they did under Section 130 of the Finance Bill 2000; and if he will make a statement on the matter. [26071/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that particulars are received mainly in respect of claims which qualify under section 86 of the Capital Acquisitions Tax Consolidation Act 2003 for exemption from CAT in relation to gifts or inheritances of certain dwellings.

As corresponding information is not required in relation to gifts of houses which no longer qualify for the exemption, by virtue of the amendment of section 86 by section 116 of the Finance Act 2007, there is no statistical basis on which an estimate of the numbers so affected could be provided.