60. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance if he will review the current interaction between Capital Gains Tax (CGT) and Capital Acquisitions Tax (CAT) on lifetime property gifts within families; if his attention has been drawn to cases where parents gifting residential properties to their adult children, such as single parents or first-time buyers, to alleviate housing distress face significant, immediate CGT liabilities despite the transaction involving no monetary exchange; if he will consider expanding existing reliefs, introducing a specific family-home transfer exemption, or modifying the Section 63 CAT/CGT offset mechanism to completely alleviate the tax friction on immediate parents; and if he will make a statement on the matter. [52026/26]

Summary

60. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance if he will review the current interaction between Capital Gains Tax (CGT) and Capital Acquisitions Tax (CAT) on lifetime property gifts within families; if his attention has been drawn to cases where parents gifting residential properties to their adult children, such as single parents or first-time buyers, to alleviate housing distress face significant, immediate CGT liabilities despite the transaction involving no monetary exchange; if he will consider expanding existing reliefs, introducing a specific family-home transfer exemption, or modifying the Section 63 CAT/CGT offset mechanism to completely alleviate the tax friction on immediate parents; and if he will make a statement on the matter. [52026/26]

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