Jack Chambers (Dublin West, Fianna Fail)
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108. To ask the Minister for Finance his plans to change the threshold for siblings in relation to capital acquisitions tax; and if he will make a statement on the matter. [35613/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I would say that consideration of possible changes to CAT rates and thresholds, including in respect of inheritances or gifts to siblings generally takes place as part of the consideration of any changes to the tax system which is undertaken as part of the annual Budget and Finance Bill process.  As is normal, the Deputy will appreciate that I cannot comment on any possible changes in advance of the 2020 Budget.