467. Deputy Aengus Ó Snodaigh asked the Minister for Finance if there are differences in the approach of capital gains tax vis-à-vis inheritance in the case of an adopted person who leaves behind an estate and others; and if a capital gains tax of 44% is imposed on the estate of an adopted person who has left it to a blood relative or in the case of no blood relative being found that the estate becomes a State asset. [18373/21]

Summary

467. Deputy Aengus Ó Snodaigh asked the Minister for Finance if there are differences in the approach of capital gains tax vis-à-vis inheritance in the case of an adopted person who leaves behind an estate and others; and if a capital gains tax of 44% is imposed on the estate of an adopted person who has left it to a blood relative or in the case of no blood relative being found that the estate becomes a State asset. [18373/21]

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• Tax Code

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