789. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the estimated annual cost of capital gains tax relief under section 604A; and if he will make a statement on the matter. [57351/26]

I am advised by Revenue that detailed statistics on the relief from Capital Gains Tax under section 604A of the Taxes Consolidation Act 1997 are published on Revenue’s website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/relief-disposal/index.aspx.

These statistics include the cost of the relief and other information for the years 2018 to 2023. Statistics for 2024 will be available at this location later in the year.