781. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance if he will clarify the practical operation of the capital acquisitions tax exemption for qualified cohabitants under Part 15 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010; the process by which a qualified cohabitant may obtain a court order enabling a tax exempt transfer of assets in circumstances where both parties are in agreement; the reason such orders appear to be inaccessible in situations where cohabitants are not in dispute (details supplied); and will he make a statement on the matter. [62323/26]

Summary

781. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance if he will clarify the practical operation of the capital acquisitions tax exemption for qualified cohabitants under Part 15 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010; the process by which a qualified cohabitant may obtain a court order enabling a tax exempt transfer of assets in circumstances where both parties are in agreement; the reason such orders appear to be inaccessible in situations where cohabitants are not in dispute (details supplied); and will he make a statement on the matter. [62323/26]

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• Tax Exemptions

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