768. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he is aware of difficulties faced by qualified cohabitants in accessing the capital acquisitions tax exemption (details supplied), including cases where this has delayed mortgage drawdowns; the options available to former cohabitants seeking to transfer assets following an amicable separation without having to take court proceedings; if he will consider reviewing the current provisions to ensure that former cohabitants and unmarried parents are not disadvantaged compared with married couples in similar circumstances; and if he will make a statement on the matter. [62060/26]

Summary

768. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he is aware of difficulties faced by qualified cohabitants in accessing the capital acquisitions tax exemption (details supplied), including cases where this has delayed mortgage drawdowns; the options available to former cohabitants seeking to transfer assets following an amicable separation without having to take court proceedings; if he will consider reviewing the current provisions to ensure that former cohabitants and unmarried parents are not disadvantaged compared with married couples in similar circumstances; and if he will make a statement on the matter. [62060/26]

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• Tax Exemptions

  xml · EN · 7 September 2026

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