196. Deputy Seán Canney asked the Minister for Finance if he will reverse the proposed cap of €10 million, due to come into force on 1 January 2025, on retirement relief under the capital gains tax relief for a business being passed onto a child, as the cap will pose an existential threat to the viability of many family businesses; and if he will make a statement on the matter. [29505/24]

Summary

196. Deputy Seán Canney asked the Minister for Finance if he will reverse the proposed cap of €10 million, due to come into force on 1 January 2025, on retirement relief under the capital gains tax relief for a business being passed onto a child, as the cap will pose an existential threat to the viability of many family businesses; and if he will make a statement on the matter. [29505/24]

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• Tax Reliefs

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