Gerald Nash (Louth, Labour)
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206. To ask the Minister for Finance his plans to review the rate and threshold of capital acquisition taxation; and if he will make a statement on the matter. [14602/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware, consideration of possible changes to CAT rates and thresholds generally takes place as part of the annual Tax Strategy Group, Budget and Finance Bill process. Together, these processes consider options for changes across the wider tax system. As is normal, the Deputy will appreciate that I cannot comment on any possible changes in advance of the 2021 Budget.