317. Deputy Róisín Shortall asked the Minister for Finance the steps he is taking to address the difficulties facing co-habiting couples who jointly own a property and who then must pay inheritance tax on their family home when one of them passes away; the right of co-habiting couples to apply to the Revenue Commissioners for a certificate to grant the same tax rights as married couples; and if he will make a statement on the matter. [39853/21]

Summary

317. Deputy Róisín Shortall asked the Minister for Finance the steps he is taking to address the difficulties facing co-habiting couples who jointly own a property and who then must pay inheritance tax on their family home when one of them passes away; the right of co-habiting couples to apply to the Revenue Commissioners for a certificate to grant the same tax rights as married couples; and if he will make a statement on the matter. [39853/21]

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• Tax Code

  xml · EN · 27 July 2021

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