Pearse Doherty (Donegal, Sinn Fein)
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269. To ask the Minister for Finance further to Parliamentary Question No. 224 on the 21 of May 2026, the number of individuals paying capital acquisition tax each year since 2014, broken down by categories A, B and C; as the link shared in the previous response does not provide this information, in tabular form. [40802/26]

Simon Harris (Wicklow, Fine Gael)
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I am advised by Revenue that due to the manner in which Capital Acquisition Tax (CAT) data is captured for statistical purposes, it is not possible to provide a complete count of the number of individuals paying CAT broken down by category. Instead, Revenue publishes information on CAT receipts broken down by category, and this is published on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx