266. Deputy John Lahart asked the Minister for Finance if consideration will be given to allowing surplus tax credits from the year of a deceased individual to be carried over subsequent years, particularly when gross credits exceed net tax liabilities in alignment with the current practice for those under 70 years of age to ensure consistency across age groups; and if he will make a statement on the matter. [12867/24]

Summary

266. Deputy John Lahart asked the Minister for Finance if consideration will be given to allowing surplus tax credits from the year of a deceased individual to be carried over subsequent years, particularly when gross credits exceed net tax liabilities in alignment with the current practice for those under 70 years of age to ensure consistency across age groups; and if he will make a statement on the matter. [12867/24]

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• Tax Credits

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