Robert Troy (Longford-Westmeath, Fianna Fail)
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47. To ask the Minister for Finance the estimated first and full-year costs of proposals by the OECD (details supplied) based on latest data. [46990/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that information sought by the Deputy is not available on tax returns, or other information sources, in respect of third-party equity investors who could avail of the proposed extension to the existing Entrepreneur Relief. Therefore, it is not possible to accurately estimate the cost of the proposals.