976. Deputy Paul Lawless asked the Tánaiste and Minister for Finance further to the identification by the Revenue Commissioners as far back as 2023 of a Capital Acquisitions Tax loophole that permitted the tax-free transfer of life assurance policies by assignment to a spouse, child, or other named beneficiary prior to the death of the policyholder, whether any review was conducted specifically to establish if politically exposed persons or their associates were among those who availed of this mechanism to avoid inheritance tax; and if he will make a statement on the matter. [26743/26]

Summary

976. Deputy Paul Lawless asked the Tánaiste and Minister for Finance further to the identification by the Revenue Commissioners as far back as 2023 of a Capital Acquisitions Tax loophole that permitted the tax-free transfer of life assurance policies by assignment to a spouse, child, or other named beneficiary prior to the death of the policyholder, whether any review was conducted specifically to establish if politically exposed persons or their associates were among those who availed of this mechanism to avoid inheritance tax; and if he will make a statement on the matter. [26743/26]

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• Tax Avoidance

  xml · EN · 14 April 2026

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