245. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance if he plans to alter section 40 of the Capital Acquisitions Tax Consolidation Act 2003, to examine the fact that rent forbearance is treated as a gift in the period it occurs, potentially creating a tax liability for the tenant; and if he will make a statement on the matter. [33300/26]

Summary

245. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance if he plans to alter section 40 of the Capital Acquisitions Tax Consolidation Act 2003, to examine the fact that rent forbearance is treated as a gift in the period it occurs, potentially creating a tax liability for the tenant; and if he will make a statement on the matter. [33300/26]

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Rental Sector

  xml · EN · 6 May 2026

  ViewDownloadOpen at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.