Michael McGrath (Cork South Central, Fianna Fail)
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284. To ask the Minister for Finance the yield from inheritance tax in each year from 2011 to 2014; and if he will make a statement on the matter. [20190/15]

Michael McGrath (Cork South Central, Fianna Fail)
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285. To ask the Minister for Finance the approximate number of inheritance cases that resulted in a liability for capital acquisitions tax in each year from 2011 to 2014; and if he will make a statement on the matter. [20191/15]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 284 and 285 together.

In relation to the question on yields, I am advised by the Revenue Commissioners that data relating to the net receipts for Capital Acquisitions Tax (CAT), which is comprised in part by inheritance tax, are available from the statistics webpage of the Revenue website at http://www.revenue.ie/en/about/statistics/index.html. In particular, in response to the Deputy's Question, at detailed information is presented on the breakdown of CAT receipts. Updates will be published in due course for later years.

In relation to the second question, the number of those who were liable for inheritance tax in each of the years 2011 to 2014 is as shown in the following table. Figures for 2014 should be considered provisional and may be subject to change.