226. Deputy Barry Ward asked the Minister for Finance the position regarding the review of inheritance tax within his Department; the parameters for this review; and if he will make a statement on the matter. [62349/25]

227. Deputy Barry Ward asked the Minister for Finance the position regarding a timeline for the publication of his review into inheritance tax; and if he will make a statement on the matter. [62350/25]

I propose to take Questions Nos. 226 and 227 together.

Capital Acquisitions Tax was reviewed by my officials this year as part of the annual Tax Strategy Group papers. The paper set out policy considerations and modelled costs for changes to the existing Capital Acquisition Taxes regime.

A link can be found here: [www.gov.ie/en/department-of-finance/collections/budget-2026-tax-strategy-group-papers/].

Capital Acquisition Tax along with all tax heads is kept under review on an ongoing basis.