147. Deputy Mattie McGrath asked the Minister for Finance if his attention has been drawn to the anomaly under section 86 of the Capital Acquisitions Tax Consolidation Act 2003 which seems to unintentionally penalise parents of disabled children whereby the exemption only applies when the donee is living in the property supporting an elderly or infirm disponer and it does not take into account the situation wherein aging parents are having to care for a disabled child; if he will examine this anomaly and rectify it in the forthcoming budget; and if he will make a statement on the matter. [26451/16]

Summary

147. Deputy Mattie McGrath asked the Minister for Finance if his attention has been drawn to the anomaly under section 86 of the Capital Acquisitions Tax Consolidation Act 2003 which seems to unintentionally penalise parents of disabled children whereby the exemption only applies when the donee is living in the property supporting an elderly or infirm disponer and it does not take into account the situation wherein aging parents are having to care for a disabled child; if he will examine this anomaly and rectify it in the forthcoming budget; and if he will make a statement on the matter. [26451/16]

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• Tax Code

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