Written answers

Thursday, 13 July 2017

Photo of Michael McGrathMichael McGrath (Cork South Central, Fianna Fail)
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145. To ask the Minister for Finance the yield from inheritance tax in each of the years 2011 to 2016; and if he will make a statement on the matter. [33780/17]

Photo of Michael McGrathMichael McGrath (Cork South Central, Fianna Fail)
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146. To ask the Minister for Finance the approximate number of inheritance cases that resulted in a liability for capital acquisitions tax in each of the years 2011 to 2016; and if he will make a statement on the matter. [33781/17]

Photo of Michael McGrathMichael McGrath (Cork South Central, Fianna Fail)
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147. To ask the Minister for Finance the cost of agricultural relief, business relief, favoured nephew status and dwelling house relief against capital acquisitions tax; the number of claims received for each of these schemes in each of years 2011 to 2016, in tabular form; and if he will make a statement on the matter. [33782/17]

Photo of Aindrias MoynihanAindrias Moynihan (Cork North West, Fianna Fail)
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171. To ask the Minister for Finance the amount of inheritance tax collected in each of the past five years for each of the bands A, B and C, in tabular form; and if he will make a statement on the matter. [34202/17]

Photo of Aindrias MoynihanAindrias Moynihan (Cork North West, Fianna Fail)
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172. To ask the Minister for Finance his plans to reduce the inheritance tax burden for immediate family in bands A and B. [34203/17]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 145 to 147, inclusive, 171 and 172 together.

I am informed by Revenue that information in relation to yield received from Capital Acquisitions Tax, which includes Inheritance Tax, can be found on the statistics page of the Revenue website at .

In addition, the tables at contains cost estimates and numbers claiming for a wide range of tax expenditures including agricultural relief, business relief and dwelling house relief for 2011 to 2015 and for favoured nephew status from 2011 to 2016. The report will be shortly updated with outstanding figures for 2016.

The following table shows the number of inheritance cases with a liability for inheritance tax, and the tax received, for years in question, broken down by groups A (children), B (close relative), and C (other relationship).

YearYield from Group A



€m
Numbers from Group AYield from Group B



€m
Numbers from Group BYield from Group C



€m
Numbers from Group C
2011-733-6,249-2,723
201281.38884129.696,43443.232,693
201392.711,097131.346,62633.482,443
2014124.621,564163.987,36939.352,718
2015135.101,990178.918,06351.122,934
2016138.882,024191.287,99255.232,984

The Category A threshold was increased in the 2015 and 2016 Budgets and the Category B and C thresholds were increased in the 2016 Budget. Any further changes to these thresholds will be considered in the context of the 2017 Budget.

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