Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that the estimated yield to the Exchequer on a first and full year basis for the proposal outlined by the Deputy would be of the order of €195 million and €240 million respectively.

It should be noted that page 4 of Revenue’s Ready Reckoner, available on the Revenue website, is available for the Deputy’s attention at the following link:

www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx

In addition, costs and yields other than those shown in the Ready Reckoner can be extrapolated using a straight line or pro-rata calculation.