PQ 845
845. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the current group thresholds and rate applying to capital acquisitions tax (CAT); the total CAT yield in each of the past five years distinguishing gift tax from inheritance tax; the manner in which benefits are aggregated per beneficiary for threshold purposes and the earliest date from which such aggregation applies; and whether the Revenue Commissioners hold, or can compile, records of the total cumulative benefits received by individual beneficiaries over their lifetime to date. [63696/26]
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7 September 2026
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7 September 2026
Summary
845. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the current group thresholds and rate applying to capital acquisitions tax (CAT); the total CAT yield in each of the past five years distinguishing gift tax from inheritance tax; the manner in which benefits are aggregated per beneficiary for threshold purposes and the earliest date from which such aggregation applies; and whether the Revenue Commissioners hold, or can compile, records of the total cumulative benefits received by individual beneficiaries over their lifetime to date. [63696/26]
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Tax Data
xml · EN · 7 September 2026
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- Official source: https://www.oireachtas.ie/en/debates/question/2026-09-07/845/
- Open data entity: https://data.oireachtas.ie/ie/oireachtas/question/2026-09-07/pq_845