Pearse Doherty (Donegal, Sinn Fein)
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390.To ask the Minister for Finance the revenue raised in first and full-year terms in each of the years 2025, 2026, 2027, 2028 and 2029 respectively, by increasing the rate of capital acquisition tax from 33 to 36%. [33153/24]

Pearse Doherty (Donegal, Sinn Fein)
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391.To ask the Minister for Finance the estimated revenue that would be raised in first and full-year terms in each of the years 2025, 2026, 2027, 2028 and 2029 respectively, by increasing the rate of capital acquisition tax from 33 to 36% for Category A. [33155/24]

Jack Chambers (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 390 and 391 together.

I am advised by Revenue that the estimated current yield that would be generated by increasing the rate of Capital Acquisition Tax from 33% to 36%, as well as by increasing the rate of Capital Acquisition Tax from 33% to 36% for Category A, is published on page 15 and 16 of the Ready Reckoner, available on the Revenue website at: .

An update of the Ready Reckoner is due to issue in the coming weeks.

These estimates do not take account of any potential change in behaviour by the taxpayers concerned in response to changes in the tax rate.

I am further advised that Revenue cannot provide estimates for later years due to the unknown nature of the future tax base and future economic behaviour.