Alan Kelly (Tipperary, Labour)
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225. To ask the Minister for Finance the estimated yield if the life assurance exit tax rate increased to 45%. [45867/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that the estimated yield of increasing the rate of Life Assurance Exit Tax can be found in Revenue’s Ready Reckoner which is available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx. While the exact rate change specified by the Deputy is not shown, these can be estimated on a straight-line or pro-rata basis from those provided.