544. Deputy Ann Graves asked the Minister for Finance further to Parliamentary Question No. 695 of 29 July 2025, the response to which was an interpretation of the law, to introduce changes in Budget 2026 to exempt individuals from capital gains tax when the family home is subjected to court-mandated delays as part of a divorce settlement, the individual has no control over the timing of the sale, the family home is not used for investment or commercial purposes and who may face a disproportionate tax burden as a result. [46369/25]

Summary

544. Deputy Ann Graves asked the Minister for Finance further to Parliamentary Question No. 695 of 29 July 2025, the response to which was an interpretation of the law, to introduce changes in Budget 2026 to exempt individuals from capital gains tax when the family home is subjected to court-mandated delays as part of a divorce settlement, the individual has no control over the timing of the sale, the family home is not used for investment or commercial purposes and who may face a disproportionate tax burden as a result. [46369/25]

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