Peadar Tóibín (Meath West, Aontú)
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580. To ask the Minister for Finance if the Revenue Commissioners have carried out, or have plans to carry out a study into the increase of the small gifts exemption; and the estimated costs and the number of people who may avail or benefit from the increase. [19285/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that an increase in the Small Gift Exemption could not be costed as it is not possible to forecast the number of people who would avail of or benefit from the increased level of the exemption, and to what amount. Also the Deputy might wish to note that no return is required to claim the Small Gift Exemption for annual gifts up to €3,000.