Eamon Scanlon (Sligo-Leitrim, Fianna Fail)
Link to this: Individually | In context

320. To ask the Minister for Finance when the Disabled Drivers Medical Board of Appeal will next conduct a clinic in the west of Ireland; and if he will make a statement on the matter. [34281/25]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context

The Deputy should note at the outset that it is a legislative requirement that the Disabled Drivers Medical Board of Appeal (DDMBA) is independent in the exercise of its functions and it is a matter for the Board to determine all aspects of the management and delivery of the appeals process.

The Deputy should note that the DDMBA operates from the National Rehabilitation Hospital (NRH) in Dún Laoghaire, who provide facilities and secretarial services so that the Board can deliver the appeals process. No other dedicated facilities have been agreed for hosting the appeals process.

The Board does on occasion run regional clinics when appropriate facilities can be sourced on an ad-hoc basis and where there is sufficient demand for, and attendance at, such clinics. For instance, two clinics have been run in Cork over the last 12 months. This is a matter that is kept under review.

Michael Cahill (Kerry, Fianna Fail)
Link to this: Individually | In context

321. To ask the Minister for Finance to address inheritance tax anomalies (details supplied); and if he will make a statement on the matter. [34319/25]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context

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
• theGroup C threshold (currently €20,000) applies in all other cases.