727. Deputy Mattie McGrath asked the Tánaiste and Minister for Finance whether an increase in the capital acquisitions tax group A threshold is under consideration for Budget 2027; the proposals or options being examined in this regard; the measures being considered to support those impacted by CAT in group A since the previous threshold increase on 2 October 2024; and if he will make a statement on the matter. [56043/26]

Capital Acquisitions Tax (CAT) is a tax which applies to both gifts and inheritances and is charged at a rate of 33 per cent. For CAT purposes, the relationship between the person giving a gift or inheritance and the person who receives it determines the maximum amount, known as the “Group threshold”, below which CAT does not arise.

The group thresholds were most recently increased in Budget 2025. The Group A threshold increased to €400,000 from €335,000. Broadly, this threshold applies where the beneficiary is a child of the disponer.

Department of Finance officials produced a Tax Strategy Group (TSG) paper last year that examined CAT policy options and have done so again in this years TSG papers.

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