684. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue raised in first-and full-year terms in 2027 from increasing the rate of residential stamp duty from 1 to 2% for residential property of values above €700,000. [55294/26]

685. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the revenue raised in first-and full-year terms in 2027 from increasing the rate of residential stamp duty from 2% to 6% on residential property valued at €1million to €1.5 million. [55295/26]

686. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the details of the revenue that would be raised by increasing commercial stamp duty to 12.5%. [55296/26]

694. Deputy George Lawlor asked the Tánaiste and Minister for Finance the estimated yield if the stamp duty on the sale of residential properties on the portion where the value of the houses is between €1 million and €1.5 million increased to 4% and stamp duty on the portion of the value of houses valued at over €1.5 million increased to 8.5% based on 2025 figures; and if he will make a statement on the matter. [55349/26]

I propose to take Questions Nos. 684 to 686, inclusive, and 694 together.

I am informed by Revenue that the estimated yield that would be generated by a range of potential changes to the rate of stamp duty chargeable on transfers of residential and non-residential property are shown on pages 17 and 18 of Revenue’s "Ready Reckoner – Post Budget 2026" publication available on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx.

While all the exact changes outlined in these questions are not included in the document, the changes can be estimated on a straight-line mathematical basis.

It should be noted that making significant changes to rates can have a behavioural impact that is not reflected in the Ready Reckoner.

The Deputies will wish to note that an update of the Ready Reckoner, to a pre-Budget 2027 basis, is due to issue in the coming weeks.

Finally, as Deputies will be aware, it is a long-standing practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.