221. Deputy Seán Kyne asked the Minister for Finance with regard to the favourite nephew or niece clause, under capital acquisitions tax, his views that this unfairly favours nephews over nieces, as nephews are more likely to be working on the farm; if a niece who worked within the home, caring for their uncle as the uncle's sole carer, could be considered for such relief, or if a clarifying clause could be considered in the future to accommodate such situations; and if he will make a statement on the matter. [6910/15]

Summary

221. Deputy Seán Kyne asked the Minister for Finance with regard to the favourite nephew or niece clause, under capital acquisitions tax, his views that this unfairly favours nephews over nieces, as nephews are more likely to be working on the farm; if a niece who worked within the home, caring for their uncle as the uncle's sole carer, could be considered for such relief, or if a clarifying clause could be considered in the future to accommodate such situations; and if he will make a statement on the matter. [6910/15]

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• Tax Code

  xml · EN · 17 February 2015

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