Kathleen Lynch (Cork North Central, Labour)
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Question 89: To ask the Minister for Finance if he will estimate the revenue that would be gained and lost in a full year by a 1% change in the standard rate of tax; and if he will make a statement on the matter. [9051/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the full year yield and cost to the Exchequer, estimated by reference to 2009 incomes, of changing the standard rate of tax by one percentage point would be of the order of €560 million. This figure is provisional and subject to revision.

Kathleen Lynch (Cork North Central, Labour)
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Question 90: To ask the Minister for Finance if he will estimate the revenue that would be gained and lost in a full year by a 1% change in the higher rate of tax; and if he will make a statement on the matter. [9052/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the full year yield and cost to the Exchequer, estimated by reference to 2009 incomes, of changing the higher rate of tax by one percentage point would be of the order of €220 million. This figure is provisional and subject to revision.

Kathleen Lynch (Cork North Central, Labour)
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Question 91: To ask the Minister for Finance if he will estimate the revenue that would be gained and lost in a full year by a €100 change in the standard rate band; and if he will make a statement on the matter. [9053/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I assume that the change mentioned by the Deputy is to apply in similar measures to single and widowed persons and lone parents. Double this amount is assumed to apply to married couples.

On this basis, I am informed by the Revenue Commissioners that the full year yield and cost to the Exchequer, estimated by reference to 2009 incomes, of changing the standard rate band by €100 would be of the order of €17 million.

This figure is provisional and subject to revision.

Kathleen Lynch (Cork North Central, Labour)
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Question 92: To ask the Minister for Finance if he will estimate the revenue that would be gained and lost by a 1% change in the higher rate of VAT; and if he will make a statement on the matter. [9054/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the estimated full year cost/yield to the Exchequer of a reduction/increase in the 21.5% standard rate of VAT by 1 percentage point is €390 million. The estimates provided are based on current expectations of VAT yield in 2009.

Kathleen Lynch (Cork North Central, Labour)
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Question 93: To ask the Minister for Finance if he will estimate the revenue that would be gained and lost in a full year by a 1% change in the lower rate of VAT; and if he will make a statement on the matter. [9055/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the estimated full year cost/yield to the Exchequer of a reduction/increase in the 13.5% reduced rate of VAT by 1 percentage point is €300 million. The estimates provided are based on current expectations of VAT yield in 2009.

Kathleen Lynch (Cork North Central, Labour)
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Question 94: To ask the Minister for Finance if he will estimate the revenue that would be gained and lost in a full year by a €1 increase in excise duties on 20 cigarettes and corresponding increases in other tobacco products; and if he will make a statement on the matter. [9056/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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It is assumed that the Deputy is referring to a €1 (VAT inclusive) price increase on a 20 packet of cigarettes. I am informed by The Revenue Commissioners that the revenue that would be gained in a full year by this increase and corresponding increases in other tobacco products is estimated to be €182 million.

Kathleen Lynch (Cork North Central, Labour)
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Question 95: To ask the Minister for Finance the yield in each of the past five years from taxes on inheritances; and if he will make a statement on the matter. [9057/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the information available in respect of the yield from inheritance tax is as follows:

Kathleen Lynch (Cork North Central, Labour)
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Question 96: To ask the Minister for Finance if he will estimate the revenue that would be gained and lost in a full year by a 1% change in the rate of capital gains tax. [9058/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that the full year gain or loss to the Exchequer, estimated by reference to the expected 2009 outturn, of a 1% change in the rate of capital gains tax (CGT) is estimated to be in the range of €35 million to €39 million.

CGT is very dependent on individual behaviour and a change in rate may not produce a corresponding increase or decrease in tax yield. In current economic conditions any estimate of additional yield must be treated with caution. In addition increasing the rate could, in theory, lead to a reduction in yield from the tax.

Kathleen Lynch (Cork North Central, Labour)
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Question 97: To ask the Minister for Finance if he will estimate the revenue that would be gained and lost in a full year by a 1% change in the rate of inheritance tax. [9059/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that the full year yield or loss to the Exchequer, estimated by reference to expected 2009 outturn, of a 1% change in the rate of inheritance tax, is estimated to be in the region of €11 million.

Kathleen Lynch (Cork North Central, Labour)
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Question 98: To ask the Minister for Finance if he will estimate the revenue that would be gained by a 10% reduction and by a 20% reduction in the thresholds for all groups of inheritance tax. [9060/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that the full year gain to the Exchequer of a 10% and 20% reduction in the inheritance thresholds is estimated to be in the order of €19 million and €37 million respectively.

These estimates are based on transactions recorded in 2008.