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]
Introduced
7 September 2026
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written
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Discovery layer
Source updated
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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Departmental Reviews
Departmental Reviews
xml · EN · 7 September 2026
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- Official source: https://www.oireachtas.ie/en/debates/question/2026-09-07/873/
- Open data entity: https://data.oireachtas.ie/ie/oireachtas/question/2026-09-07/pq_873