Emer Currie (Dublin West, Fine Gael)
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77. To ask the Minister for Finance the likely cost to the Exchequer of reducing capital gains tax by each 1% of a reduction. [17315/26]

Simon Harris (Wicklow, Fine Gael)
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I am advised by Revenue that the estimated cost to the Exchequer of reducing capital gains tax by each 1% is published on page 13 of the Post Budget 2026 Revenue Ready Reckoner. This document is available on the Revenue website.

For the Deputy's information, the cost to the Exchequer of reducing capital gains tax by 1% is estimated at €87 million.

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