Cormac Devlin (Dún Laoghaire, Fianna Fail)
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590. To ask the Minister for Finance the estimated annual cost of increasing the small gift tax exemption from €3,000 to €5,000 per year; and if he will make a statement on the matter. [47018/25]

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.