50. Deputy Willie Penrose asked the Minister for Finance if he will provide, in detail, the treatment by the Revenue Commissioners of debt write-down from the perspective of capital gains tax, whereby persons who are insolvent are granted appropriate debt write-downs due to their financial non-viability, and whereby seeking capital gains tax upon such write downs is clearly counter-productive, in terms of a person or family dealing with, or managing, an insolvable debt problem; and if he will make a statement on the matter. [35397/15]

Summary

50. Deputy Willie Penrose asked the Minister for Finance if he will provide, in detail, the treatment by the Revenue Commissioners of debt write-down from the perspective of capital gains tax, whereby persons who are insolvent are granted appropriate debt write-downs due to their financial non-viability, and whereby seeking capital gains tax upon such write downs is clearly counter-productive, in terms of a person or family dealing with, or managing, an insolvable debt problem; and if he will make a statement on the matter. [35397/15]

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• Tax Code

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