Mary Harney (Dublin Mid West, Independent)

Financial Resolution No. 18 relates to capital acquisitions tax. This modifies group (a), (b) and (c) tax-free thresholds by 20%. These group thresholds depend on the relationship of the person making the gift or inheritance to the beneficiary of that gift or inheritance. The current thresholds are €414,799 for group A, and this will be reduced to €332,084; group B is reduced from €41,481 to €32,108; and group C moves from €15,239 to €16,604.

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