Michael McGrath (Cork South Central, Fianna Fail)
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76. To ask the Minister for Finance the estimated first and full year cost of increasing the cap for entrepreneurial relief on capital gains tax from €1 million to €5, €10 and €15 million, respectively. [28754/19]

Michael McGrath (Cork South Central, Fianna Fail)
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86. To ask the Minister for Finance the estimated cost of expanding the capital gains tax entrepreneurial relief to include individual external investors such as angel investors and so on; and if he will make a statement on the matter. [28764/19]

Michael McGrath (Cork South Central, Fianna Fail)
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87. To ask the Minister for Finance the number of persons based on the most recent data that have availed of the entrepreneurial relief for capital gains tax; the annual cost in this regard; and if he will make a statement on the matter. [28765/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 76, 86 and 87 together.

I am informed by the Revenue Commissioners that the Ready Reckoner at link: (page 14) shows the estimated cost of increasing the life time limit for revised Entrepreneur Relief.

For the Deputy's convenience, this information is presented in the following table.

The numbers availing of the Relief, and the cost to the Exchequer, are available at link: . The most recent year for which data are presently available is 2016, it is expected that 2017 will be available in the coming weeks at the same link.

For the Deputy's convenience, the information available is presented in the following table.

I am advised that it is not possible to cost the proposal to expand the relief to additional investor types in the absence of quantifiable data on the likely uptake were this to be done.