108 Mr. Haughey asked the Minister for Finance the threshold for liability for capital acquisitions tax in the case of a child inheriting a €750,000 family home on the death of a father in view of the fact that this child moved back into the family home for three years prior to the death, to care for the deceased even though the child owns a separate apartment elsewhere; if these special circumstances can be taken into account in determining liability; if this threshold can be raised for Dublin properties in view of the higher prices in this region; and if he will make a statement on the matter. [42147/06]

Summary

108 Mr. Haughey asked the Minister for Finance the threshold for liability for capital acquisitions tax in the case of a child inheriting a €750,000 family home on the death of a father in view of the fact that this child moved back into the family home for three years prior to the death, to care for the deceased even though the child owns a separate apartment elsewhere; if these special circumstances can be taken into account in determining liability; if this threshold can be raised for Dublin properties in view of the higher prices in this region; and if he will make a statement on the matter. [42147/06]

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• Tax Code.

  xml · EN · 7 December 2006

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