Written answers
Friday, 16 September 2016
Department of Finance
Tax Data
Pearse Doherty (Donegal, Sinn Fein)
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312. To ask the Minister for Finance the total annual number of persons who availed of each of the CAT group B and group C thresholds in each of the years from 2010 to 2014, in tabular form; the total value claimed through this threshold in each case; and the total number of persons whose claims exceeded this threshold in each case, broken down into regions as per the Revenue Commissioners organisational chart. [25930/16]
Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the number of persons who availed of the Capital Acquisitions Tax Group threshold B and C in each of the years from 2010 to 2014 and the total number of persons whose claims exceeded each threshold are as shown in the following tables, broken down into Revenue administrative regions as requested by the Deputy.
The total value claimed through this threshold as requested by the Deputy is not readily available. Instead Revenue have provided the maximum amount of threshold available to claim by each of the individuals in the relevant category on the assumption that none of the individuals claimed previously using that threshold.
It should be noted that the number of claims exceeding the threshold refers to the number of individuals who exceeded their Group B or C thresholds in the relevant year. A portion of their threshold may have been utilised in earlier years in connection with other gifts or inheritances received.
2014
| Region | Border, Midlands, West | Dublin | East and Southeast | Southwest | Total | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| B | C | B | C | B | C | B | C | B | C | |
| Number availing of threshold | 2,174 | 818 | 4,093 | 1,374 | 2,123 | 739 | 2,171 | 867 | 10,561 | 3,798 |
| Total value claimed through threshold €m | 66 | 12 | 123 | 21 | 64 | 11 | 65 | 13 | 318 | 57 |
| Number of claims exceeding threshold | 1,464 | 605 | 3,116 | 1,109 | 1,565 | 598 | 1,592 | 686 | 7,737 | 2,998 |
2013
| Region | Border, Midlands, West | Dublin | East and Southeast | Southwest | Total | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| B | C | B | C | B | C | B | C | B | C | |
| Number availing of threshold | 1,760 | 700 | 3,820 | 1,274 | 2,004 | 760 | 2,114 | 855 | 9,698 | 3,589 |
| Total value claimed through threshold €m | 53 | 11 | 115 | 19 | 60 | 11 | 64 | 13 | 292 | 54 |
| Number of claims exceeding threshold | 1,218 | 525 | 2,891 | 1,020 | 1,418 | 587 | 1,522 | 653 | 7,049 | 2,785 |
2012
| Region | Border, Midlands, West | Dublin | East and Southeast | Southwest | Total | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| B | C | B | C | B | C | B | C | B | C | |
| Number availing of threshold | 2,108 | 877 | 3,940 | 1,363 | 1,745 | 735 | 1,880 | 825 | 9,673 | 3,800 |
| Total value claimed through threshold €m | 71 | 15 | 132 | 23 | 58 | 12 | 63 | 14 | 324 | 64 |
| Number of claims exceeding threshold | 1,394 | 682 | 2,955 | 1,122 | 1,191 | 554 | 1,308 | 644 | 6,848 | 3,002 |
2011
| Region | Border, Midlands, West | Dublin | East and Southeast | Southwest | Total | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| B | C | B | C | B | C | B | C | B | C | |
| Number availing of threshold | 2,152 | 897 | 3,988 | 1,477 | 1,740 | 817 | 1,899 | 912 | 9,779 | 4,103 |
| Total value claimed through threshold €m | 71 | 15 | 132 | 25 | 58 | 14 | 63 | 15 | 324 | 69 |
| Number of claims exceeding threshold | 1,384 | 580 | 2,863 | 1,177 | 1,179 | 613 | 1,240 | 719 | 6,666 | 3,089 |
2010*
| Region | Border, Midlands, West | Dublin | East and Southeast | Southwest | Total | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| B | C | B | C | B | C | B | C | B | C | |
| Number availing of threshold | 934 | 369 | 1,411 | 533 | 706 | 322 | 891 | 364 | 3,942 | 1,588 |
| Total value claimed through threshold €m | 39 | 8 | 59 | 11 | 29 | 7 | 37 | 8 | 164 | 34 |
| Number of claims exceeding threshold | 659 | 258 | 1,032 | 451 | 489 | 256 | 565 | 273 | 2,745 | 1,238 |
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