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Ireland · Question · written

PQ 873

873. Deputy Fionntán Ó Súilleabháin asked the Tánaiste and Minister for Finance if his Department is reviewing the equity of Capital Acquisitions Tax (CAT) relationship bands to better reflect modern Irish family structures; if his attention has been drawn to recent advocacy campaigns highlighting the discriminatory impact of the severely depressed Group B (€40,000) and Group C (€20,000) lifetime thresholds on childless individuals who wish to pass family homes or assets down to nieces, nephews, siblings, or cohabiting partners; and the measures his Department will consider ahead of the upcoming Budget to expand tax-free thresholds for non-lineal descendants. [63580/26]

askedIreland· Dáil Éireann· EN

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7 September 2026

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7 September 2026

Summary

873. Deputy Fionntán Ó Súilleabháin asked the Tánaiste and Minister for Finance if his Department is reviewing the equity of Capital Acquisitions Tax (CAT) relationship bands to better reflect modern Irish family structures; if his attention has been drawn to recent advocacy campaigns highlighting the discriminatory impact of the severely depressed Group B (€40,000) and Group C (€20,000) lifetime thresholds on childless individuals who wish to pass family homes or assets down to nieces, nephews, siblings, or cohabiting partners; and the measures his Department will consider ahead of the upcoming Budget to expand tax-free thresholds for non-lineal descendants. [63580/26]

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