347. Deputy Louis O'Hara asked the Minister for Finance the rationale given by the Minister, or his Department, for the differential treatment of childless individuals under the terms of the capital acquisition tax when compared to individuals with children; whether the Department has any plans to review the arrangements for childless individuals under the capital acquisition tax; and if he will make a statement on the matter. [38800/25]

Summary

347. Deputy Louis O'Hara asked the Minister for Finance the rationale given by the Minister, or his Department, for the differential treatment of childless individuals under the terms of the capital acquisition tax when compared to individuals with children; whether the Department has any plans to review the arrangements for childless individuals under the capital acquisition tax; and if he will make a statement on the matter. [38800/25]

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• Tax Code

  xml · EN · 15 July 2025

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