977. Deputy Paul Lawless asked the Tánaiste and Minister for Finance further to the decision taken in Budget 2026 to close a Capital Acquisitions Tax loophole that enabled the transfer of life assurance policies without attracting an inheritance or gift tax liability, whether he is satisfied that it was appropriate to amend the law without any public consultation or advance notice to taxpayers, as was explicitly recommended by the anti-avoidance team of the Revenue Commissioners; whether consideration was given to issuing a public statement alerting taxpayers to the legal change; whether he is satisfied that the absence of public disclosure did not disproportionately advantage those with access to professional tax planning advice over ordinary taxpayers; and if he will make a statement on the matter. [26744/26]

Summary

977. Deputy Paul Lawless asked the Tánaiste and Minister for Finance further to the decision taken in Budget 2026 to close a Capital Acquisitions Tax loophole that enabled the transfer of life assurance policies without attracting an inheritance or gift tax liability, whether he is satisfied that it was appropriate to amend the law without any public consultation or advance notice to taxpayers, as was explicitly recommended by the anti-avoidance team of the Revenue Commissioners; whether consideration was given to issuing a public statement alerting taxpayers to the legal change; whether he is satisfied that the absence of public disclosure did not disproportionately advantage those with access to professional tax planning advice over ordinary taxpayers; and if he will make a statement on the matter. [26744/26]

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• Tax Avoidance

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