Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 123 to 125, inclusive, together.

I am advised by the Revenue Commissioners that the Revenue Statistics webpage contains detailed information on Capital Acquisitions Tax (CAT) and other taxes. A breakdown of CAT net receipts for 2011 to 2015, including inheritance tax, is shown at:.

The estimated yield from inheritance tax for 2016 is €385 million.

In relation to the second Question, the number of those who were liable for inheritance tax in each of the years 2011 to 2016 is as shown in the following table. This table shows only the number of cases where a liability to tax arose; it does not include cases that would not have been liable for tax, e.g., because the beneficiary had not exceeded the relevant life-time tax-free threshold. Figures for 2016 should be considered provisional and may be subject to change.

Information on tax expenditures, including Agricultural Relief, Business Relief and Dwelling House Exemption for 2011 to 2015, is available at

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The provisional figures for 2016 relating to Agricultural Relief are 1,263 claims at an estimated tax cost of €118 million, while the data for Business Relief for the year are 483 claims at an estimated tax cost of €85 million. The provisional figures for 2016 relating to Dwelling House Exemption are 641 claims at an estimated cost of €58 million.  Updates will be published on the Revenue website in due course for 2016 once finalised.

In relation to Favourite Nephew/Niece relief, the numbers availing are shown in the following table. The necessary detailed data are not available to provide a basis for compiling the cost of the relief.

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 126 to 128, inclusive, together.

I am informed by Revenue that the yield from the Carbon Tax on each product in each year 2013 to 2015 is published on the Revenue website at the following link:

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The revenue raised on each product for 2016 is provided in the following table. Please note that the yield for 2016 is provisional and may be subject to revision.

I am informed by Revenue that the yield from Excise Duty on the sale of alcoholic products for the years 2011 to 2015 is published on the Revenue website at the following link:

The Deputy should note that the VAT receipts are estimated for each of the years, as the VAT returns do not require the yield from a particular sector or sub-sector of trade to be identified and the actual VAT yield for each category cannot therefore be determined. The Excise and VAT on the sale of alcoholic products in each of the years from 2011 to 2016 is as follows. Please note that the receipts shown for Excise and VAT for 2016 are provisional and may be subject to revision.

In relation to Question 9326/17, I am informed by Revenue that the amounts raised under Mineral Oil Tax (MOT), Carbon Tax, VAT and Vehicle Registration Tax (VRT) is as outlined below.  The Deputy should note that the VAT receipts are estimated for each of the years, as the VAT returns do not require the yield from a particular sector or sub-sector of trade to be identified and the actual VAT yield for each category cannot therefore be determined.

A detailed breakdown on the amount of taxation raised from MOT, VRT and Carbon Tax for the years 2012 to 2015 is published on the Revenue website at the following link:

I am advised by my colleague, the Minister for Housing, Planning, Community and Local Government that the gross motor tax receipts in each of the years from 2012 to 2016, together with revenue received from driver licence fees is listed below for the years 2012 and 2013, is as outlined in the following table.  The revenue raised from driver licence fees for the years 2014 to 2016 was collected by the Road Safety Authority. My Department has been unable to obtain the relevant data in the time available but will forward it to the Deputy directly once this information has been received.