Séamus McGrath (Cork South-Central, Fianna Fail)
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478. To ask the Minister for Finance if he will consider increasing the capital acquisitions tax thresholds in Budget 2026; if he will particularly examine the inequitable treatment of childless individuals; and if he will make a statement on the matter. [44490/25]

Ken O'Flynn (Cork North-Central, Independent Ireland Party)
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500. To ask the Minister for Finance whether there are proposals in development to adjust Group B and Group C thresholds under the capital acquisitions tax regime in Budget 2026, in order to address fairness concerns raised by carers and childless individuals; and whether he has published, or intends to publish, cost modelling on the impact of such reforms. [44974/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 478 and 500 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.