295. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has undertaken any analysis of the impact of Capital Acquisitions Tax Group A thresholds on the intergenerational transfer of residential rental property; whether consideration has been given to index-linking the Group A threshold to the residential property price Index or other inflation measure; whether any assessment has been carried out as to whether current Capital Acquisitions Tax arrangements contribute to the disposal of residential rental properties prior to inheritance; and if he will make a statement on the matter. [15929/26]

Summary

295. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has undertaken any analysis of the impact of Capital Acquisitions Tax Group A thresholds on the intergenerational transfer of residential rental property; whether consideration has been given to index-linking the Group A threshold to the residential property price Index or other inflation measure; whether any assessment has been carried out as to whether current Capital Acquisitions Tax arrangements contribute to the disposal of residential rental properties prior to inheritance; and if he will make a statement on the matter. [15929/26]

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