Michael McGrath (Cork South Central, Fianna Fail)
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76. To ask the Minister for Finance the cost of extending the stamp duty consanguinity relief for non-residential property after 31 December 2014; and if he will make a statement on the matter. [36391/14]

Michael McGrath (Cork South Central, Fianna Fail)
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82. To ask the Minister for Finance the cost of extending the 1% stamp duty rate for transfers to close relatives post 2014; and if he will make a statement on the matter. [36397/14]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 76 and 82 together.

It is assumed the Deputy is referring in both questions to the stamp duty consanguinity relief for non-residential property. I am advised by the Revenue Commissioners that the estimated cost to the Exchequer from extending the relief after 31 December 2014 would be in the region of €5 million.