Billy Kelleher (Cork North Central, Fianna Fail)
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128. To ask the Minister for Finance the estimated cost in a full year based on latest data of a proposal (details supplied) in tabular form. [49770/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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It is assumed that the Deputy is referring to the revised Entrepreneur Relief provided for in Section 597AA of the Taxes Consolidation Act 1997. The current lifetime limit applicable to this relief is €1 million in chargeable gains at a CGT rate of 10 per cent.

I am advised by the Revenue Commissioners that information in respect of potential future disposals by entrepreneurs is not available. However, based on 2016 data (the latest available), the estimated full year cost of the lifetime limits suggested by the Deputy are outlined in the table.