Mairéad Farrell (Galway West, Sinn Fein)
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61. To ask the Minister for Finance further to Parliamentary Question No. 149 of 27 February 2024, if he can clarify if there was no cost of the Exchequer in the years 2000, 2001, 2002 and 2003, or if the Revenue Commissioners does not have this information, if he can provide the uptake in terms of the number of properties that were availing of section 50 in each of the years 2000 to 2021, in tabular form; and if he will make a statement on the matter. [10976/24]

Michael McGrath (Cork South Central, Fianna Fail)
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I am informed by the Revenue Commissioners that for the tax year 2003 and earlier years claims for tax incentive schemes on property were aggregated in tax returns with other claims and could not be distinguished from other reliefs claimed. Accordingly, the specific information on costs for 2003 and earlier years are not available.

I am also advised by the Revenue Commissioners that data on the number of properties that were availing of section 50 relief is not available.