Michael McGrath (Cork South Central, Fianna Fail)
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233. To ask the Minister for Finance the number of estates of deceased persons in each year from 2010 where benefactors became subject to capital acquisitions tax; and if he will make a statement on the matter. [24616/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that information on the number of estates of deceased persons where benefactors became subject to Capital Acquisitions Tax is not available. However, the numbers of individual disponers who provided property by way of an inheritance, and where their beneficiaries paid Capital Acquisition Tax, is shown in the following table.

Number of individual disponers