@prefix dcat: <http://www.w3.org/ns/dcat#> .
@prefix dct: <http://purl.org/dc/terms/> .
@prefix foaf: <http://xmlns.com/foaf/0.1/> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix spdx: <http://spdx.org/rdf/terms#> .
@prefix vcard: <http://www.w3.org/2006/vcard/ns#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

<https://dgi5.staging.derilinx.com/dataset/70370dde-9f46-4250-89ca-4128fa09c83e> a dcat:Dataset ;
    dct:accrualPeriodicity "Annual" ;
    dct:conformsTo "DCAT Standard" ;
    dct:created "2019-03-05T12:32:06"^^xsd:dateTime ;
    dct:description ""@en,
        ""@ga ;
    dct:identifier "70370dde-9f46-4250-89ca-4128fa09c83e" ;
    dct:issued "2019-02-22"^^xsd:date ;
    dct:language <http://publications.europa.eu/resource/authority/language/ENG> ;
    dct:modified "2025-09-08T10:54:25"^^xsd:dateTime ;
    dct:publisher <https://dgi5.staging.derilinx.com/organization/revenue-commissioners> ;
    dct:spatial [ a dct:Location ;
            skos:prefLabel "National" ] ;
    dct:temporal [ rdfs:label "2016-2021" ] ;
    dct:title "Entrepreneur Relief Statistics" ;
    dcat:contactPoint [ a vcard:Organization ;
            vcard:hasEmail <mailto:statistics@revenue.ie> ] ;
    dcat:distribution <https://dgi5.staging.derilinx.com/dataset/70370dde-9f46-4250-89ca-4128fa09c83e/resource/0f207380-563c-4080-9632-9291d5a0ee8a>,
        <https://dgi5.staging.derilinx.com/dataset/70370dde-9f46-4250-89ca-4128fa09c83e/resource/8581c51c-c77a-4407-9fb9-30f0243910e2>,
        <https://dgi5.staging.derilinx.com/dataset/70370dde-9f46-4250-89ca-4128fa09c83e/resource/d309a4e3-9ffd-4379-b821-6f4502e90646>,
        <https://dgi5.staging.derilinx.com/dataset/70370dde-9f46-4250-89ca-4128fa09c83e/resource/d88b6bd5-cd45-4443-8dc6-bdceb7d3b5f6>,
        <https://dgi5.staging.derilinx.com/dataset/70370dde-9f46-4250-89ca-4128fa09c83e/resource/dab66be4-2a41-4b10-9785-c1efd578ca11>,
        <https://dgi5.staging.derilinx.com/dataset/70370dde-9f46-4250-89ca-4128fa09c83e/resource/e65da99f-5d62-400f-a876-7e43066ced04> ;
    dcat:keyword "2016",
        "2017",
        "2018",
        "2019",
        "2020",
        "597aa",
        "capital gains tax",
        "cgt",
        "entrepreneur relief",
        "section 597aa",
        "statistics" ;
    dcat:landingPage <https://www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/entrepreneur-relief-statistics.aspx> ;
    dcat:theme <Government>,
        <http://publications.europa.eu/resource/authority/data-theme/GOVE> .

<http://publications.europa.eu/resource/authority/language/ENG> a dct:LinguisticSystem .

<https://dgi5.staging.derilinx.com/dataset/70370dde-9f46-4250-89ca-4128fa09c83e/resource/0f207380-563c-4080-9632-9291d5a0ee8a> a dcat:Distribution ;
    dct:format [ a dct:IMT,
                dct:MediaTypeOrExtent ;
            rdfs:label "CSV" ;
            rdf:value <https://www.iana.org/assignments/media-types/text/csv> ] ;
    dct:issued "2021-01-26T15:00:40"^^xsd:dateTime ;
    dct:modified "2025-09-03T13:49:40"^^xsd:dateTime ;
    dct:title "Description of assets and aggregate consideration declared" ;
    dcat:accessURL <https://www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/entrepreneur-relief-assets-and-aggregate-consideration.csv> ;
    dcat:downloadURL <https://www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/entrepreneur-relief-assets-and-aggregate-consideration.csv> ;
    dcat:mediaType <https://www.iana.org/assignments/media-types/text/csv> .

<https://dgi5.staging.derilinx.com/dataset/70370dde-9f46-4250-89ca-4128fa09c83e/resource/8581c51c-c77a-4407-9fb9-30f0243910e2> a dcat:Distribution ;
    dct:format [ a dct:IMT,
                dct:MediaTypeOrExtent ;
            rdfs:label "CSV" ;
            rdf:value <https://www.iana.org/assignments/media-types/text/csv> ] ;
    dct:issued "2021-01-26T15:03:18"^^xsd:dateTime ;
    dct:modified "2025-09-03T13:49:40"^^xsd:dateTime ;
    dct:title "Entrepreneur Relief by type of taxpayer claiming" ;
    dcat:accessURL <https://www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/entrepreneur-relief-by-type-of-taxpayer-claiming.csv> ;
    dcat:downloadURL <https://www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/entrepreneur-relief-by-type-of-taxpayer-claiming.csv> ;
    dcat:mediaType <https://www.iana.org/assignments/media-types/text/csv> .

<https://dgi5.staging.derilinx.com/dataset/70370dde-9f46-4250-89ca-4128fa09c83e/resource/d309a4e3-9ffd-4379-b821-6f4502e90646> a dcat:Distribution ;
    dct:format [ a dct:IMT,
                dct:MediaTypeOrExtent ;
            rdfs:label "CSV" ;
            rdf:value <https://www.iana.org/assignments/media-types/text/csv> ] ;
    dct:issued "2019-03-05T12:38:05"^^xsd:dateTime ;
    dct:modified "2025-09-03T13:50:01"^^xsd:dateTime ;
    dct:title "Estimated Exchequer cost of Entrepreneur Relief " ;
    spdx:checksum [ a spdx:Checksum ;
            spdx:checksumValue "a78cbb2b2e3824b9bf385f3770e5c46a"^^xsd:hexBinary ] ;
    dcat:accessURL <https://www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/estimated-exchequer-cost-of-entrepreneur-relief.csv> ;
    dcat:downloadURL <https://www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/estimated-exchequer-cost-of-entrepreneur-relief.csv> ;
    dcat:mediaType <https://www.iana.org/assignments/media-types/text/csv> .

<https://dgi5.staging.derilinx.com/dataset/70370dde-9f46-4250-89ca-4128fa09c83e/resource/d88b6bd5-cd45-4443-8dc6-bdceb7d3b5f6> a dcat:Distribution ;
    dct:format [ a dct:IMT,
                dct:MediaTypeOrExtent ;
            rdfs:label "PDF" ;
            rdf:value <https://www.iana.org/assignments/media-types/application/pdf> ] ;
    dct:issued "2019-03-05T12:32:57"^^xsd:dateTime ;
    dct:modified "2025-09-03T13:49:36"^^xsd:dateTime ;
    dct:title "Entrepreneur Relief statistics " ;
    dcat:accessURL <https://www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/entrepreneur-relief-statistics.pdf> ;
    dcat:downloadURL <https://www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/entrepreneur-relief-statistics.pdf> ;
    dcat:mediaType <https://www.iana.org/assignments/media-types/application/pdf> .

<https://dgi5.staging.derilinx.com/dataset/70370dde-9f46-4250-89ca-4128fa09c83e/resource/dab66be4-2a41-4b10-9785-c1efd578ca11> a dcat:Distribution ;
    dct:format [ a dct:IMT,
                dct:MediaTypeOrExtent ;
            rdfs:label "CSV" ;
            rdf:value <https://www.iana.org/assignments/media-types/text/csv> ] ;
    dct:issued "2019-03-05T12:38:36"^^xsd:dateTime ;
    dct:modified "2025-09-03T13:50:04"^^xsd:dateTime ;
    dct:title "Breakdown by NACE of the Entrepreneur Relief claimant" ;
    spdx:checksum [ a spdx:Checksum ;
            spdx:checksumValue "18839064cdfc7d7edec24a35c98bce1e"^^xsd:hexBinary ] ;
    dcat:accessURL <https://www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/breakdown-by-nace.csv> ;
    dcat:downloadURL <https://www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/breakdown-by-nace.csv> ;
    dcat:mediaType <https://www.iana.org/assignments/media-types/text/csv> .

<https://dgi5.staging.derilinx.com/dataset/70370dde-9f46-4250-89ca-4128fa09c83e/resource/e65da99f-5d62-400f-a876-7e43066ced04> a dcat:Distribution ;
    dct:format [ a dct:IMT,
                dct:MediaTypeOrExtent ;
            rdfs:label "CSV" ;
            rdf:value <https://www.iana.org/assignments/media-types/text/csv> ] ;
    dct:issued "2019-03-05T12:39:14"^^xsd:dateTime ;
    dct:modified "2025-09-03T13:50:07"^^xsd:dateTime ;
    dct:title "Entrepreneur Relief by amount claimed " ;
    spdx:checksum [ a spdx:Checksum ;
            spdx:checksumValue "dc25c696f8a4d1053c2ac3c528b659db"^^xsd:hexBinary ] ;
    dcat:accessURL <https://www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/entrepreneur-relief-by-amount-claimed.csv> ;
    dcat:downloadURL <https://www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/entrepreneur-relief-by-amount-claimed.csv> ;
    dcat:mediaType <https://www.iana.org/assignments/media-types/text/csv> .

<https://dgi5.staging.derilinx.com/organization/revenue-commissioners> a foaf:Agent,
        foaf:Organization ;
    foaf:name "Revenue Commissioners" .