526. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will consider increasing the Small Gift Exemption under Capital Acquisitions Tax from its current level of €3,000, where the threshold has remained unchanged since the introduction of the euro and where increases in housing, education and living costs have substantially reduced its real value to families seeking to support younger relatives, including with home deposits; the estimated full-year Exchequer cost of increasing the exemption to €5,000; and if he will make a statement on the matter. [41609/26]

Summary

526. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will consider increasing the Small Gift Exemption under Capital Acquisitions Tax from its current level of €3,000, where the threshold has remained unchanged since the introduction of the euro and where increases in housing, education and living costs have substantially reduced its real value to families seeking to support younger relatives, including with home deposits; the estimated full-year Exchequer cost of increasing the exemption to €5,000; and if he will make a statement on the matter. [41609/26]

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• Tax Exemptions

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