Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I thank the Deputy for his two questions. That threshold was last changed in section 149 of the Finance Act of 2003. The Deputy will be aware of the operation of the credit. It was set in 2003 and I do not at this point have any plans to change it further, although I am aware of the role it plays in supporting families in the gifts they make from a parent to a child. However, with all of the other competing demands on the Exchequer at the moment, I was not in a position to change it in the recent budget.

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