Pearse Doherty (Donegal South West, Sinn Fein)
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131. To ask the Minister for Finance the revenue to the Exchequer from applying caps of €800,000; €900,000; and €1 million, to principal private residence capital gains tax relief. [29619/15]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by Revenue that, as tax returns require information in respect of the consideration associated with the disposal of principal private residences but not the actual capital gain, there is no basis for separately identifying the yield that would arise from applying the caps to the relief as proposed by the Deputy.  As the Deputy will be aware, Capital Gains Tax is applicable on the gain rather than the consideration amount. Accordingly the specific information requested by the Deputy is not available.