Emer Currie (Dublin West, Fine Gael)
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613. To ask the Minister for Finance the total cost from CGT entrepreneurs relief; the number of persons who claimed relief in each of the past five years; and if he will make a statement on the matter. [21104/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Revised Entrepreneur Relief is provided for in Section 597AA of the Taxes Consolidation Act 1997. It provides that a reduced rate of 10% of Capital Gains Tax (CGT) applies in respect of a chargeable gain or chargeable gains on a disposal or disposals of qualifying business assets by an individual up to a lifetime limit of €1 million. Any chargeable gain in excess of the €1 million lifetime limit is to be taxed at the standard rate of CGT which is currently 33%.

I am advised by Revenue that the numbers of persons and the overall cost of the Revised Entrepreneur Relief scheme from 2018 to 2022, the latest year for which data is available is as follows:

A statistical breakdowns of the Exchequer cost and other features of Revised Entrepreneur relief is available on the Revenue website: