Michael McGrath (Cork South Central, Fianna Fail)
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65. To ask the Minister for Finance the number of persons that availed of the capital gains tax entrepreneurs relief in each year since it was established; the cost in each of those years; and if he will make a statement on the matter. [40454/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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It is assumed the Deputy is referring to Capital Gains Tax (CGT) Entrepreneurial Relief provided for in section 597AA of the Taxes Consolidation Act 1997. Statistics on 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 2017 with a cost of €81.8 million covering 875 tax units.

In general, consideration of any changes to the tax system in advance of Budget 2020 are undertaken within the annual Budgetary and Finance Bill process. The Deputy will therefore appreciate that it is not appropriate for me to comment on the matter at this time.