Michael McGrath (Cork South Central, Fianna Fail)
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189. To ask the Minister for Finance the approximate number of inheritance cases that resulted in a capital acquisitions tax liability in each year from 2010 to 2013; and if he will make a statement on the matter. [25976/14]

Michael Noonan (Limerick City, Fine Gael)
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It is assumed that the Deputy is referring to inheritance cases where Capital Acquisitions Tax (CAT) is payable. I am advised by the Revenue Commissioners that the information available in respect of numbers of persons who paid such tax is as shown in the following table. In large part, the increases in recent years reflect changes in CAT thresholds.