121. Deputy Albert Dolan asked the Tánaiste and Minister for Finance whether he intends to review the current Capital Acquisitions Tax rules, which provide for differing tax-free thresholds depending on the relationship between a beneficiary and the disponer; the policy rationale for retaining these distinctions; the estimated Exchequer cost of equalising the applicable thresholds; and whether options for reform are being examined as part of preparations for budget 2027. [70784/26]

Summary

121. Deputy Albert Dolan asked the Tánaiste and Minister for Finance whether he intends to review the current Capital Acquisitions Tax rules, which provide for differing tax-free thresholds depending on the relationship between a beneficiary and the disponer; the policy rationale for retaining these distinctions; the estimated Exchequer cost of equalising the applicable thresholds; and whether options for reform are being examined as part of preparations for budget 2027. [70784/26]

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1. 7 October 2026

   Tax Code

   121. Deputy Albert Dolan asked the Tánaiste and Minister for Finance whether he intends to review the current Capital Acquisitions Tax rules, which provide for differing tax-free thresholds depending on the relationship between a beneficiary and the disponer; the policy rationale for retaining these distinctions; the estimated Exchequer cost of equalising the applicable thresholds; and whether options for reform are being examined as part of preparations for budget 2027. [70784/26]

   Source: written

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