578. Deputy Peadar Tóibín asked the Minister for Finance the rationale for the hierarchy in the thresholds in relation to the tax-free threshold for capital acquisition tax and the treatment of childless individuals under its terms; how it is equitable that childless individuals are treated in such contrasting terms to those who have children and seeking to pass on assets to them; if he will publish any documentation that screened the policy for discrimination; and if he will make a statement on the matter. [19283/25]

Summary

578. Deputy Peadar Tóibín asked the Minister for Finance the rationale for the hierarchy in the thresholds in relation to the tax-free threshold for capital acquisition tax and the treatment of childless individuals under its terms; how it is equitable that childless individuals are treated in such contrasting terms to those who have children and seeking to pass on assets to them; if he will publish any documentation that screened the policy for discrimination; and if he will make a statement on the matter. [19283/25]

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• Tax Collection

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