Louis O'Hara (Galway East, Sinn Fein)
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347. To ask the Minister for Finance the rationale given by the Minister, or his Department, for the differential treatment of childless individuals under the terms of the capital acquisition tax when compared to individuals with children; whether the Department has any plans to review the arrangements for childless individuals under the capital acquisition tax; and if he will make a statement on the matter. [38800/25]

Shane Moynihan (Dublin Mid West, Fianna Fail)
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348. To ask the Minister for Finance if he will provide an update on the review of capital acquisitions tax; if threshold disparities for individuals without children are being examined as part of this; and if he will make a statement on the matter. [38908/25]

Barry Heneghan (Dublin Bay North, Independent)
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349. To ask the Minister for Finance if he will review the capital acquisitions tax group threshold system in light of concerns raised by individuals without children who are disproportionately affected by current inheritance tax rules, particularly where their closest relationships fall outside group A; and if he will make a statement on the matter. [38918/25]

John Lahart (Dublin South West, Fianna Fail)
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351. To ask the Minister for Finance for an update with regard to the unfair disparity in Ireland’s capital acquisitions tax thresholds, which penalises childless individuals when passing on or receiving an inheritance, the current structure of which excludes many people whose closest relationships fall outside the group A category; whether he is minded to favourably review this from the perspective of those affected; and if he will make a statement on the matter. [38934/25]

Michael Cahill (Kerry, Fianna Fail)
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352. To ask the Minister for Finance to urgently address the disparity in Ireland’s capital acquisitions tax thresholds (details supplied); and if he will make a statement on the matter. [38953/25]

Conor McGuinness (Waterford, Sinn Fein)
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356. To ask the Minister for Finance if he recognises a possible disparity in Ireland’s capital acquisitions tax thresholds, which leaves out childless individuals when passing on or receiving an inheritance (details supplied); and if he will make a statement on the matter. [39049/25]

Pat Buckley (Cork East, Sinn Fein)
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359. To ask the Minister for Finance to address the unfair disparity in Ireland’s capital acquisitions tax thresholds, which penalise childless individuals when passing on or receiving an inheritance, as the current structure excludes many people whose closest relationships fall outside the group A category; and if he will make a statement on the matter. [39249/25]

Tom Brabazon (Dublin Bay North, Fianna Fail)
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369. To ask the Minister for Finance if his Department is considering changes to the capital acquisitions tax which childless adults pay. [39553/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 347, 348, 349, 351, 352, 356, 359 and 369 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.

My officials have examined Capital Acquisitions Tax as part of the annual Tax Strategy Group exercise.? The resultant papers outline the tax policy considerations for the Government and the options available to it in forming this year’s Budget. They are published in advance of the Budget and are the best means of considering issues such as inheritance tax in an analytical and transparent way. The Tax Strategy Group is not a decision making body and the papers produced by my Department are simply a list of options and issues to be considered in the Budgetary process

The Tax Strategy Group will meet next week with the relevant papers likely to be published shortly afterwards.

It should be noted that there would be a significant cost in making any further substantial changes to CAT. The options available for setting CAT thresholds must be balanced against competing demands, and as part of the annual Budget and Finance Bill process.

Finally, as the Deputies will be aware, it is a longstanding practice that the Minister for Finance does not comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.