Robert Troy (Longford-Westmeath, Fianna Fail)
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323. To ask the Minister for Finance if he will outline any plans to increase the thresholds for favourite nephew and niece rules in terms of inheritance. [46257/24]

Jack Chambers (Dublin West, Fianna Fail)
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As the Deputy is aware, nieces or nephews of the disponer may qualify for favourite niece or favourite nephew relief in respect of gifts or inheritances of business assets. Qualifying nieces or nephews are those who have worked substantially on a full-time basis for a period of five years prior to the gift or inheritance being given in carrying on, or assisting in the carrying on, the trade, business or profession, of the disponer.

For the nephew or niece to be deemed to be working substantially on a full-time basis in the business he or she must work:

• more than 24 hours per week at the place where the business, trade or profession is carried on; or
• more than 15 hours per week at the place where the business, trade or profession is carried on exclusively by the disponer, any spouse or civil partner of the disponer and the nephew or niece.

Alan Kelly (Tipperary North, Labour)
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324. To ask the Minister for Finance the estimated additional revenue that would be generated if an extra 30 cent excise duty was applied on a packet of 20 cigarettes. [46285/24]

Jack Chambers (Dublin West, Fianna Fail)
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I am advised by Revenue that the Ready Reckoner, available on its website, provides estimates of the likely tax cost or yield arising from a range of potential changes to taxes and duties.

Estimates in relation to potential changes to excise duty on cigarettes are published on page 25 of the Ready Reckoner which is available at www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx.