995. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he will review the current capital acquisitions tax thresholds in light of concerns that the existing regime disproportionately disadvantages individuals without children who wish to leave assets to extended family members such as nieces and nephews, or to close friends, carers or neighbours; if he will provide a rationale for the significant disparity between the group A threshold applying to children inheriting from parents and the group B and Group C thresholds; if he will consider introducing measures to reduce this disparity in the interest of fairness and equality; if he will examine options for reform, including increasing the tax-free thresholds for non-direct descendants or introducing a more equitable system based on relationship rather than strict categories; and if he will make a statement on the matter. [26754/26]

Summary

995. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he will review the current capital acquisitions tax thresholds in light of concerns that the existing regime disproportionately disadvantages individuals without children who wish to leave assets to extended family members such as nieces and nephews, or to close friends, carers or neighbours; if he will provide a rationale for the significant disparity between the group A threshold applying to children inheriting from parents and the group B and Group C thresholds; if he will consider introducing measures to reduce this disparity in the interest of fairness and equality; if he will examine options for reform, including increasing the tax-free thresholds for non-direct descendants or introducing a more equitable system based on relationship rather than strict categories; and if he will make a statement on the matter. [26754/26]

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• Tax Code

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