Pearse Doherty (Donegal South West, Sinn Fein)
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175. To ask the Minister for Finance if a breakdown will be provided on Capital Acquisitions Tax in 2012 as to the percentage that came from inheritance and the percentage from gifts. [20057/13]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the net receipt of Capital Acquisitions Tax in 2012 was €283.2 million and a breakdown of that amount is as follows:

Pearse Doherty (Donegal South West, Sinn Fein)
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176. To ask the Minister for Finance if he will estimate the amount that would be raised for the Exchequer if the sale of principal residences were included under Capital Gains Tax. [20058/13]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that, as information on the value of capital gains arising from the disposal of principal private residences is not required in capital gains tax returns, there is no dedicated basis for separately identifying the yield that would arise from applying capital gains tax to sales of principal private residences. Accordingly, the specific information requested by the Deputy is not available.