Michael McGrath (Cork South Central, Fianna Fail)
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62. To ask the Minister for Finance the number of companies that have availed of the capital gains tax entrepreneurial relief in each year since it was introduced; the cost of the relief in each year since it was introduced; and if he will make a statement on the matter. [10166/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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It is assumed the Deputy is referring to the revised Entrepreneurial Relief provided for by section 597AA of the Taxes Consolidation Act 1997. This provision was introduced in the Finance Act 2015 and provides relief from Capital Gains Tax for individuals disposing of business investments in certain circumstances.

I am advised by the Revenue Commissioners that the number of claims and the cost of the relief are available at link .

For the Deputy's convenience, the cost of the revised Entrepreneurial Relief was €20.4 million with 406 individuals claiming the relief. At present this information is only available for 2016. Figures will be published in the coming months for 2017 when all returns for that year have been analysed.