269. Deputy Ciarán Lynch asked the Minister for Finance if any concession is made in capital acquisition tax, where a person who is of diminished capacity inherits a property, which had been provided rent-free in circumstances, where in order to meet the tax payment, it would be necessary for the inheritor to sell the property and to become dependent on the State for support; and if he will make a statement on the matter. [33276/15]

Summary

269. Deputy Ciarán Lynch asked the Minister for Finance if any concession is made in capital acquisition tax, where a person who is of diminished capacity inherits a property, which had been provided rent-free in circumstances, where in order to meet the tax payment, it would be necessary for the inheritor to sell the property and to become dependent on the State for support; and if he will make a statement on the matter. [33276/15]

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• Tax Code

  xml · EN · 29 September 2015

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