Pearse Doherty (Donegal, Sinn Fein)
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94. To ask the Minister for Finance the cost of dividing the capital gains tax categories into passive and active and applying a 40% rate to the passive tax activity, for example, buying shares, and the following 35% to active engagement, for example, selling on a business. [13888/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that as tax returns do not provide a basis for compiling estimates in relation to the amount of Capital Gains Tax liability separately associated with passive and active activity, there is no basis on which Revenue could provide the information requested by the Deputy.

Pearse Doherty (Donegal, Sinn Fein)
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95. To ask the Minister for Finance the revenue generated by applying certain measures (details supplied). [13889/16]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that Betting Duty of 1% is levied on both traditional and online (remote) betting, with the latter being in place since 1st August 2015. As there is not yet a full year's data available for online betting, the value of a full year has been estimated and the expected yield is shown in the table below.

The incidence of the Duty will be the same whether the duty is paid directly by the bookmaker or collected by the bookmaker from customers and paid to Revenue; as such it does not affect the costing and, regardless of how the duty is applied in law, it is borne in practice by consumers.

In relation to the level of increase in duty proposed by the Deputy, I would be reluctant to proceed with a 200% increase on the current rate because of the general compliance implications of an increase of this magnitude, and I think it is particularly important that taxation of remote betting, which commenced on 1 August last, is given a reasonable period in which to settle before considering such an increase.

Pearse Doherty (Donegal, Sinn Fein)
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96. To ask the Minister for Finance how he will operate, when he will apply and the amount he will raise from the proposed tax on sugar sweetened drinks. [13890/16]

Michael Noonan (Limerick City, Fine Gael)
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The Programme for a Partnership Government states that increased public spending and reductions in personal taxes will be funded through, among other things, a new tax on sugar sweetened drinks.

Details of the design of such a tax is a budgetary matter. In this regard, I would draw the Deputy's attention to the General Excise Duties Tax Strategy Group papers of 2014 and 2015 which examine issues surrounding a tax on sugar sweetened drinks. These papers are available on my Department's website.