Brendan Griffin (Kerry South, Fine Gael)
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To ask the Minister for Finance if a person (details supplied) in County Kerry with no regular income is entitled to some rebate from taxation paid on the sale of shares that they owned; and if he will make a statement on the matter. [16917/13]

Michael Noonan (Limerick City, Fine Gael)
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Gains on the sale of shares are subject to Capital Gains Tax (CGT). I am informed by the Revenue Commissioners that the taxpayer was granted an exemption in relation to the first €1,270 of annual gain. The taxpayer's overall level of income is not taken into account in relation to Capital Gains Tax, and it appears from Revenue's records that there is no basis for a tax rebate in this case.