Michael McGrath (Cork South Central, Fianna Fail)
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127. To ask the Minister for Finance the year one and full year cost of a 10% increase, for each group, in the group A, group B and group C capital acquisitions tax thresholds, respectively; and if he will make a statement on the matter. [27737/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that the pre-Budget 2017 Ready Reckoner is available on the Revenue Statistics webpage at: .The estimates given on the Ready Reckoner for CAT changes are in respect of full year costs. The equivalent estimated first year costs being €15.3 million for Group A, €6.2 million for Group B and €1.2 million for Group C.