Emer Higgins (Dublin Mid West, Fine Gael)

I thank the Deputy for his constructive engagement on this. I really hope the information that has been provided on the record of the Dáil tonight is of use to his constituents and many other of our constituents, too. Just to clarify and confirm, the Minister for Finance and his Department are satisfied to the constitutionality of the existing CAT legislation. This matter was considered earlier this year by the tax strategy group. It noted in its capital taxes paper that Ireland was not unique in providing a distinction as to how children were treated for inheritance tax purposes compared with nieces, nephews and siblings. There has been a long-standing differentiation between direct familial relationships and more distant relationships maintained in the Irish legal system since the foundation of the State. That is reflected in the Constitution, Article 41 in particular.

It is important to be aware that any changes to the CAT regime would be considered in the context of various competing demands on the public finances and budget 2026 but we will take on board some of what the Deputy said in his initial contribution. I really hope that the information provided here is of use to him, his office and his constituents.

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