34. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the total level of funding brought in by the deemed disposal tax for each of the years 2022, 2023, 2024 and 2025. [74537/26]

I am informed by Revenue that the information available to them does not allow them to isolate the tax returned due to the deemed disposal rule from other events which give rise to a tax liability. Therefore, it is not possible to directly identify the tax revenue arising from the application of the deemed disposal rule. For Budget 2027, an estimate was made of the fiscal impact of removing the deemed disposal rule, based on overall levels of tax paid over the previous eight years and information received from some providers regarding the proportion of that tax that was paid under the deemed disposal rule. It was estimated that, based on the 38% rate of tax, removing deemed disposal would have an Exchequer cost of approximately €149 million in 2027.