Darragh O'Brien (Dublin Fingal, Fianna Fail)
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106. To ask the Minister for Finance the estimated first and full year cost of a capital gains tax relief of 4% per annum which would accrue on an annual basis for a property purchased with a tenant in situ and is retained as a rental property for a minimum of five years. [27446/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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To cost the measures requested by the Deputy, certain information would need to be available, including the number of eligible landlords, estimates for the relevant element of the capital costs and the numbers of properties purchased with a tenant in situ. In the absence of this information it is not possible to cost the proposal.