Michael Fitzmaurice (Roscommon-Galway, Independent)
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551. To ask the Minister for Finance when a review of the inheritance tax threshold will be initiated to include those persons deceased who do not have children and wish to leave their estate to a person to ensure there is no discrimination; and if he will make a statement on the matter. [18629/25]

Catherine Callaghan (Carlow-Kilkenny, Fine Gael)
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562. To ask the Minister for Finance if he will consider amending inheritance tax thresholds for individuals who have no children of their own and would like to leave an inheritance to a niece or nephew; and if he will make a statement on the matter. [18831/25]

John Lahart (Dublin South West, Fianna Fail)
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568. To ask the Minister for Finance if he is aware of the disparities in the inheritance tax thresholds between individuals with children and those without, or those without close relatives; if he acknowledges the concerns regarding the current system (details supplied); if he plans to review this system to ensure fairness and equity for all; and if he will make a statement on the matter. [19068/25]

Michael Cahill (Kerry, Fianna Fail)
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586. To ask the Minister for Finance if he will address the anomaly that exists in regard to inheritance tax in respect of childless couples (details supplied); if he will bring an end to this very obvious discrimination; and if he will make a statement on the matter. [19637/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 551, 562, 568 and 586 together.

Capital Acquisitions Tax (CAT) is a beneficiary-based tax on gifts and inheritances that is payable on the value of the property received. For CAT purposes, the relationship between the person giving a gift or inheritance (i.e. the disponer) and the person who receives it (i.e. the beneficiary) determines the maximum amount, known as the “Group threshold”, below which CAT does not arise.

There are three Group thresholds:

• the Group A threshold (currently €400,000) applies where the beneficiary is a child of the person giving the gift or inheritance
• the Group B threshold (currently €40,000) applies where the beneficiary is a brother, sister, nephew, niece, lineal ancestor or lineal descendant of the person giving the gift or inheritance
• the Group C threshold (currently €20,000) applies in all other cases.

In addition, nieces or nephews of that disponer may qualify for favourite niece or favourite nephew relief in respect of gifts or inheritances of business assets. The relief allows a niece or nephew who qualifies for the relief to avail of the Group A threshold. Qualifying nieces or nephews are those who have worked substantially on a full-time basis for a period of five years prior to the gift or inheritance being given in carrying on, or assisting in the carrying on, the trade, business or profession, of the disponer.

For the nephew or niece to be deemed to be working substantially on a full-time basis in the business he or she must work:

• more than 24 hours per week at the place where the business, trade or profession is carried on; or
• more than 15 hours per week at the place where the business, trade or profession is carried on exclusively by the disponer, any spouse or civil partner of the disponer and the nephew or niece.

• will continue to live there for a specified period of time after the inheritance, and
• who have no beneficial interest in any other residential property at the date of the inheritance.

Finally, it is important to be aware that the options available for providing changes to CAT threshold parameters must be considered in the context of available resources and must also be balanced against competing demands.