Clare Daly (Dublin Fingal, Independent)
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82. To ask the Minister for Finance further to Parliamentary Question No. 52 of 6 March 2018, his plans to amend section 730GA of the Taxes Consolidation Act 1997 to exempt wards of court from exit tax (details supplied); and if he will make a statement on the matter. [12324/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I understand that this matter is currently being considered by officials in my Department.

I would say that decisions concerning any changes to tax legislation, generally, are taken in the course of the annual Budgetary and Finance Bill process.