Eoin Ó Broin (Dublin Mid West, Sinn Fein)
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131. To ask the Minister for Finance the number of residential properties disposed of in each of the years 2016 to 2021 and to date in 2022 in circumstances in which those properties were acquired between 7 December 2011 and 31 December 2014, and as such, are not subject to capital gains tax under section 604A of the Taxes Consolidation Act 1997. [47100/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the available information in relation to section 604A Capital Gains Tax relief is published at:

www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/relief-on-disposal-of-certain-land-or-buildings.pdf.

The latest available year is 2020. Tax returns do not detail the individual properties disposed of, or the gains on these disposals. However, the numbers of claimants by sector and by asset type, including residential premises, are detailed in the statistics published by Revenue.