Patrick Nulty (Dublin West, Independent)
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185. To ask the Minister for Finance the amount of money that would be raised in a full year by limiting the business and agriculture reliefs for capital acquisitions tax by reducing the level of discount on market value before tax is calculated from 90% to 75%, from 90% to 60%, and from 90% to 50%; and if he will make a statement on the matter. [36735/13]

Patrick Nulty (Dublin West, Independent)
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186. To ask the Minister for Finance the amount of money that would be raised in a full year by limiting the business and agriculture reliefs for capital acquisitions tax by introducing a €3.0 million ceiling on the qualifying amount; by introducing a €2.5 million ceiling on the qualifying amount; by introducing a €2.0 million ceiling on the qualifying amount; and if he will make a statement on the matter. [36736/13]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 185 and 186 together.

It is not possible to answer the Deputy's question on business and agricultural reliefs for Capital Acquisitions Tax in the time available. I will contact the Deputy directly with a reply.

Patrick Nulty (Dublin West, Independent)
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187. To ask the Minister for Finance the amount of money that would be raised in a full year by abolishing the dwelling home exemption for capital acquisitions tax; and if he will make a statement on the matter. [36737/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the necessary detailed data is not available to provide a basis for estimating the Exchequer yield that would be raised if the dwelling home exemption for capital acquisitions tax was abolished.

Patrick Nulty (Dublin West, Independent)
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188. To ask the Minister for Finance the amount of money that would be raised in a full year by increasing the annual charge on the value of trust assets from 1% to 2% for the purposes of discretionary trust tax; and if he will make a statement on the matter. [36738/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the estimated full year yield to the Exchequer from the suggested increase in the rate of 1% in the annual charge would be of the order of €0.8 million. This estimate is provisional and subject to revision.

It should be noted that this estimate is based upon an assumption that there would be no behavioural impact of this change, which could lead to a less than expected impact on Exchequer yield. In addition, the realisation of any estimated yield from an increase in taxation on assets relating to property is subject to movements in the value of such assets, which are currently occurring in the economy.